id	sid	tid	token	lemma	pos
aijes-5766	1	1	agora	agora	PROPN
aijes-5766	1	2	international	international	PROPN
aijes-5766	1	3	journal	journal	NOUN
aijes-5766	1	4	of	of	ADP
aijes-5766	1	5	economical	economical	ADJ
aijes-5766	1	6	sciences	science	NOUN
aijes-5766	1	7	,	,	PUNCT
aijes-5766	1	8	http://univagora.ro/jour/index.php/aijes	http://univagora.ro/jour/index.php/aijes	PRON
aijes-5766	1	9	issn	issn	PROPN
aijes-5766	1	10	2067	2067	NUM
aijes-5766	1	11	-	-	SYM
aijes-5766	1	12	3310	3310	NUM
aijes-5766	1	13	,	,	PUNCT
aijes-5766	1	14	e	e	X
aijes-5766	1	15	-	-	PUNCT
aijes-5766	1	16	issn	issn	PROPN
aijes-5766	1	17	2067	2067	NUM
aijes-5766	1	18	-	-	SYM
aijes-5766	1	19	7669	7669	NUM
aijes-5766	1	20	no	no	NOUN
aijes-5766	1	21	.	.	NOUN
aijes-5766	1	22	1	1	NUM
aijes-5766	1	23	(	(	PUNCT
aijes-5766	1	24	2023	2023	NUM
aijes-5766	1	25	)	)	PUNCT
aijes-5766	1	26	,	,	PUNCT
aijes-5766	1	27	pp	pp	PROPN
aijes-5766	1	28	.	.	PUNCT
aijes-5766	2	1	93	93	NUM
aijes-5766	2	2	-	-	SYM
aijes-5766	2	3	101	101	NUM
aijes-5766	2	4	93	93	NUM
aijes-5766	2	5	importance	importance	NOUN
aijes-5766	2	6	of	of	ADP
aijes-5766	2	7	internal	internal	ADJ
aijes-5766	2	8	control	control	NOUN
aijes-5766	2	9	for	for	ADP
aijes-5766	2	10	creative	creative	ADJ
aijes-5766	2	11	accounting	accounting	NOUN
aijes-5766	2	12	a.	a.	NOUN
aijes-5766	2	13	osmanović	osmanović	PROPN
aijes-5766	2	14	,	,	PUNCT
aijes-5766	2	15	d.	d.	PROPN
aijes-5766	2	16	šarić	šarić	PROPN
aijes-5766	2	17	azira	azira	PROPN
aijes-5766	2	18	osmanović	osmanović	PROPN
aijes-5766	2	19	,	,	PUNCT
aijes-5766	2	20	damir	damir	PROPN
aijes-5766	2	21	šarić	šarić	PROPN
aijes-5766	2	22	international	international	PROPN
aijes-5766	2	23	business	business	NOUN
aijes-5766	2	24	-	-	PUNCT
aijes-5766	2	25	information	information	NOUN
aijes-5766	2	26	academy	academy	NOUN
aijes-5766	2	27	tuzla	tuzla	PROPN
aijes-5766	2	28	,	,	PUNCT
aijes-5766	2	29	bosnia	bosnia	PROPN
aijes-5766	2	30	and	and	CCONJ
aijes-5766	2	31	herzegovina	herzegovina	PROPN
aijes-5766	2	32	e	e	PROPN
aijes-5766	2	33	-	-	NOUN
aijes-5766	2	34	mail	mail	NOUN
aijes-5766	2	35	:	:	PUNCT
aijes-5766	2	36	azira.osmanovic1@gmail.com	azira.osmanovic1@gmail.com	NUM
aijes-5766	2	37	abstract	abstract	ADJ
aijes-5766	2	38	.	.	PUNCT
aijes-5766	3	1	creative	creative	ADJ
aijes-5766	3	2	accounting	accounting	NOUN
aijes-5766	3	3	enabled	enable	VERB
aijes-5766	3	4	accountants	accountant	NOUN
aijes-5766	3	5	to	to	PART
aijes-5766	3	6	use	use	VERB
aijes-5766	3	7	accounting	accounting	NOUN
aijes-5766	3	8	policies	policy	NOUN
aijes-5766	3	9	more	more	ADV
aijes-5766	3	10	flexibly	flexibly	ADV
aijes-5766	3	11	.	.	PUNCT
aijes-5766	4	1	however	however	ADV
aijes-5766	4	2	,	,	PUNCT
aijes-5766	4	3	it	it	PRON
aijes-5766	4	4	was	be	AUX
aijes-5766	4	5	precisely	precisely	ADV
aijes-5766	4	6	this	this	DET
aijes-5766	4	7	flexible	flexible	ADJ
aijes-5766	4	8	application	application	NOUN
aijes-5766	4	9	of	of	ADP
aijes-5766	4	10	accounting	accounting	NOUN
aijes-5766	4	11	policies	policy	NOUN
aijes-5766	4	12	that	that	PRON
aijes-5766	4	13	led	lead	VERB
aijes-5766	4	14	creative	creative	ADJ
aijes-5766	4	15	accounting	accounting	NOUN
aijes-5766	4	16	to	to	PART
aijes-5766	4	17	become	become	VERB
aijes-5766	4	18	synonymous	synonymous	ADJ
aijes-5766	4	19	with	with	ADP
aijes-5766	4	20	manipulative	manipulative	ADJ
aijes-5766	4	21	accounting	accounting	NOUN
aijes-5766	4	22	in	in	ADP
aijes-5766	4	23	practice	practice	NOUN
aijes-5766	4	24	.	.	PUNCT
aijes-5766	5	1	financial	financial	ADJ
aijes-5766	5	2	reports	report	NOUN
aijes-5766	5	3	should	should	AUX
aijes-5766	5	4	reflect	reflect	VERB
aijes-5766	5	5	the	the	DET
aijes-5766	5	6	actual	actual	ADJ
aijes-5766	5	7	state	state	NOUN
aijes-5766	5	8	of	of	ADP
aijes-5766	5	9	business	business	NOUN
aijes-5766	5	10	,	,	PUNCT
aijes-5766	5	11	but	but	CCONJ
aijes-5766	5	12	they	they	PRON
aijes-5766	5	13	are	be	AUX
aijes-5766	5	14	often	often	ADV
aijes-5766	5	15	subject	subject	ADJ
aijes-5766	5	16	to	to	ADP
aijes-5766	5	17	numerous	numerous	ADJ
aijes-5766	5	18	manipulations	manipulation	NOUN
aijes-5766	5	19	.	.	PUNCT
aijes-5766	6	1	in	in	ADP
aijes-5766	6	2	order	order	NOUN
aijes-5766	6	3	to	to	PART
aijes-5766	6	4	prevent	prevent	VERB
aijes-5766	6	5	manipulations	manipulation	NOUN
aijes-5766	6	6	in	in	ADP
aijes-5766	6	7	financial	financial	ADJ
aijes-5766	6	8	reports	report	NOUN
aijes-5766	6	9	,	,	PUNCT
aijes-5766	6	10	it	it	PRON
aijes-5766	6	11	is	be	AUX
aijes-5766	6	12	necessary	necessary	ADJ
aijes-5766	6	13	for	for	SCONJ
aijes-5766	6	14	the	the	DET
aijes-5766	6	15	company	company	NOUN
aijes-5766	6	16	to	to	PART
aijes-5766	6	17	have	have	VERB
aijes-5766	6	18	an	an	DET
aijes-5766	6	19	established	establish	VERB
aijes-5766	6	20	internal	internal	ADJ
aijes-5766	6	21	control	control	NOUN
aijes-5766	6	22	system	system	NOUN
aijes-5766	6	23	.	.	PUNCT
aijes-5766	7	1	in	in	ADP
aijes-5766	7	2	the	the	DET
aijes-5766	7	3	research	research	NOUN
aijes-5766	7	4	conducted	conduct	VERB
aijes-5766	7	5	through	through	ADP
aijes-5766	7	6	an	an	DET
aijes-5766	7	7	online	online	ADJ
aijes-5766	7	8	survey	survey	NOUN
aijes-5766	7	9	in	in	ADP
aijes-5766	7	10	bosnia	bosnia	PROPN
aijes-5766	7	11	and	and	CCONJ
aijes-5766	7	12	herzegovina	herzegovina	PROPN
aijes-5766	7	13	,	,	PUNCT
aijes-5766	7	14	the	the	DET
aijes-5766	7	15	connection	connection	NOUN
aijes-5766	7	16	between	between	ADP
aijes-5766	7	17	internal	internal	ADJ
aijes-5766	7	18	control	control	NOUN
aijes-5766	7	19	and	and	CCONJ
aijes-5766	7	20	the	the	DET
aijes-5766	7	21	use	use	NOUN
aijes-5766	7	22	of	of	ADP
aijes-5766	7	23	creative	creative	ADJ
aijes-5766	7	24	accounting	accounting	NOUN
aijes-5766	7	25	was	be	AUX
aijes-5766	7	26	investigated	investigate	VERB
aijes-5766	7	27	.	.	PUNCT
aijes-5766	8	1	the	the	DET
aijes-5766	8	2	research	research	NOUN
aijes-5766	8	3	confirmed	confirm	VERB
aijes-5766	8	4	two	two	NUM
aijes-5766	8	5	pre	pre	ADJ
aijes-5766	8	6	-	-	ADJ
aijes-5766	8	7	set	set	ADJ
aijes-5766	8	8	hypotheses	hypothesis	NOUN
aijes-5766	8	9	that	that	SCONJ
aijes-5766	8	10	the	the	DET
aijes-5766	8	11	use	use	NOUN
aijes-5766	8	12	of	of	ADP
aijes-5766	8	13	creative	creative	ADJ
aijes-5766	8	14	accounting	accounting	NOUN
aijes-5766	8	15	has	have	AUX
aijes-5766	8	16	an	an	DET
aijes-5766	8	17	impact	impact	NOUN
aijes-5766	8	18	on	on	ADP
aijes-5766	8	19	the	the	DET
aijes-5766	8	20	quality	quality	NOUN
aijes-5766	8	21	of	of	ADP
aijes-5766	8	22	financial	financial	ADJ
aijes-5766	8	23	reports	report	NOUN
aijes-5766	8	24	,	,	PUNCT
aijes-5766	8	25	and	and	CCONJ
aijes-5766	8	26	that	that	SCONJ
aijes-5766	8	27	well	well	ADV
aijes-5766	8	28	-	-	PUNCT
aijes-5766	8	29	established	establish	VERB
aijes-5766	8	30	internal	internal	ADJ
aijes-5766	8	31	control	control	NOUN
aijes-5766	8	32	prevents	prevent	VERB
aijes-5766	8	33	to	to	PART
aijes-5766	8	34	use	use	VERB
aijes-5766	8	35	of	of	ADP
aijes-5766	8	36	creative	creative	ADJ
aijes-5766	8	37	accounting	accounting	NOUN
aijes-5766	8	38	.	.	PUNCT
aijes-5766	9	1	keywords	keyword	NOUN
aijes-5766	9	2	:	:	PUNCT
aijes-5766	9	3	internal	internal	ADJ
aijes-5766	9	4	control	control	NOUN
aijes-5766	9	5	,	,	PUNCT
aijes-5766	9	6	creative	creative	ADJ
aijes-5766	9	7	accounting	accounting	NOUN
aijes-5766	9	8	,	,	PUNCT
aijes-5766	9	9	manipulative	manipulative	ADJ
aijes-5766	9	10	accounting	accounting	NOUN
aijes-5766	9	11	,	,	PUNCT
aijes-5766	9	12	financial	financial	ADJ
aijes-5766	9	13	reports	report	NOUN
aijes-5766	9	14	introduction	introduction	VERB
aijes-5766	9	15	the	the	DET
aijes-5766	9	16	desire	desire	NOUN
aijes-5766	9	17	of	of	ADP
aijes-5766	9	18	users	user	NOUN
aijes-5766	9	19	of	of	ADP
aijes-5766	9	20	financial	financial	ADJ
aijes-5766	9	21	statements	statement	NOUN
aijes-5766	9	22	is	be	AUX
aijes-5766	9	23	that	that	SCONJ
aijes-5766	9	24	financial	financial	ADJ
aijes-5766	9	25	statements	statement	NOUN
aijes-5766	9	26	provide	provide	VERB
aijes-5766	9	27	objective	objective	ADJ
aijes-5766	9	28	,	,	PUNCT
aijes-5766	9	29	true	true	ADJ
aijes-5766	9	30	and	and	CCONJ
aijes-5766	9	31	fair	fair	ADJ
aijes-5766	9	32	information	information	NOUN
aijes-5766	9	33	.	.	PUNCT
aijes-5766	10	1	precisely	precisely	ADV
aijes-5766	10	2	the	the	DET
aijes-5766	10	3	information	information	NOUN
aijes-5766	10	4	from	from	ADP
aijes-5766	10	5	financial	financial	ADJ
aijes-5766	10	6	reports	report	NOUN
aijes-5766	10	7	is	be	AUX
aijes-5766	10	8	needed	need	VERB
aijes-5766	10	9	in	in	ADP
aijes-5766	10	10	the	the	DET
aijes-5766	10	11	process	process	NOUN
aijes-5766	10	12	of	of	ADP
aijes-5766	10	13	business	business	NOUN
aijes-5766	10	14	decision	decision	NOUN
aijes-5766	10	15	-	-	PUNCT
aijes-5766	10	16	making	make	VERB
aijes-5766	10	17	and	and	CCONJ
aijes-5766	10	18	making	make	VERB
aijes-5766	10	19	business	business	NOUN
aijes-5766	10	20	decisions	decision	NOUN
aijes-5766	10	21	.	.	PUNCT
aijes-5766	11	1	investors	investor	NOUN
aijes-5766	11	2	and	and	CCONJ
aijes-5766	11	3	creditors	creditor	NOUN
aijes-5766	11	4	use	use	VERB
aijes-5766	11	5	financial	financial	ADJ
aijes-5766	11	6	information	information	NOUN
aijes-5766	11	7	to	to	PART
aijes-5766	11	8	assess	assess	VERB
aijes-5766	11	9	the	the	DET
aijes-5766	11	10	quality	quality	NOUN
aijes-5766	11	11	of	of	ADP
aijes-5766	11	12	the	the	DET
aijes-5766	11	13	company	company	NOUN
aijes-5766	11	14	's	's	PART
aijes-5766	11	15	results	result	NOUN
aijes-5766	11	16	,	,	PUNCT
aijes-5766	11	17	as	as	ADV
aijes-5766	11	18	well	well	ADV
aijes-5766	11	19	as	as	ADP
aijes-5766	11	20	future	future	ADJ
aijes-5766	11	21	cash	cash	NOUN
aijes-5766	11	22	flows	flow	NOUN
aijes-5766	11	23	associated	associate	VERB
aijes-5766	11	24	with	with	ADP
aijes-5766	11	25	their	their	PRON
aijes-5766	11	26	investments	investment	NOUN
aijes-5766	11	27	.	.	PUNCT
aijes-5766	12	1	realistic	realistic	ADJ
aijes-5766	12	2	financial	financial	ADJ
aijes-5766	12	3	reporting	reporting	NOUN
aijes-5766	12	4	implies	imply	VERB
aijes-5766	12	5	that	that	SCONJ
aijes-5766	12	6	financial	financial	ADJ
aijes-5766	12	7	reports	report	NOUN
aijes-5766	12	8	are	be	AUX
aijes-5766	12	9	prepared	prepare	VERB
aijes-5766	12	10	in	in	ADP
aijes-5766	12	11	accordance	accordance	NOUN
aijes-5766	12	12	with	with	ADP
aijes-5766	12	13	the	the	DET
aijes-5766	12	14	rules	rule	NOUN
aijes-5766	12	15	and	and	CCONJ
aijes-5766	12	16	regulations	regulation	NOUN
aijes-5766	12	17	for	for	ADP
aijes-5766	12	18	financial	financial	ADJ
aijes-5766	12	19	reporting	reporting	NOUN
aijes-5766	12	20	,	,	PUNCT
aijes-5766	12	21	that	that	ADV
aijes-5766	12	22	is	is	ADV
aijes-5766	12	23	,	,	PUNCT
aijes-5766	12	24	in	in	ADP
aijes-5766	12	25	accordance	accordance	NOUN
aijes-5766	12	26	with	with	ADP
aijes-5766	12	27	accounting	accounting	NOUN
aijes-5766	12	28	standards	standard	NOUN
aijes-5766	12	29	and	and	CCONJ
aijes-5766	12	30	regulations	regulation	NOUN
aijes-5766	12	31	.	.	PUNCT
aijes-5766	13	1	financial	financial	ADJ
aijes-5766	13	2	statements	statement	NOUN
aijes-5766	13	3	should	should	AUX
aijes-5766	13	4	not	not	PART
aijes-5766	13	5	contain	contain	VERB
aijes-5766	13	6	materially	materially	ADV
aijes-5766	13	7	significant	significant	ADJ
aijes-5766	13	8	errors	error	NOUN
aijes-5766	13	9	and	and	CCONJ
aijes-5766	13	10	irregularities	irregularity	NOUN
aijes-5766	13	11	,	,	PUNCT
aijes-5766	13	12	because	because	SCONJ
aijes-5766	13	13	the	the	DET
aijes-5766	13	14	goal	goal	NOUN
aijes-5766	13	15	of	of	ADP
aijes-5766	13	16	compiling	compile	VERB
aijes-5766	13	17	financial	financial	ADJ
aijes-5766	13	18	statements	statement	NOUN
aijes-5766	13	19	is	be	AUX
aijes-5766	13	20	to	to	PART
aijes-5766	13	21	show	show	VERB
aijes-5766	13	22	the	the	DET
aijes-5766	13	23	true	true	ADJ
aijes-5766	13	24	and	and	CCONJ
aijes-5766	13	25	objective	objective	ADJ
aijes-5766	13	26	business	business	NOUN
aijes-5766	13	27	of	of	ADP
aijes-5766	13	28	the	the	DET
aijes-5766	13	29	company	company	NOUN
aijes-5766	13	30	.	.	PUNCT
aijes-5766	14	1	unlike	unlike	ADP
aijes-5766	14	2	real	real	ADJ
aijes-5766	14	3	financial	financial	ADJ
aijes-5766	14	4	accounting	accounting	NOUN
aijes-5766	14	5	,	,	PUNCT
aijes-5766	14	6	creative	creative	ADJ
aijes-5766	14	7	accounting	accounting	NOUN
aijes-5766	14	8	includes	include	VERB
aijes-5766	14	9	all	all	DET
aijes-5766	14	10	those	those	DET
aijes-5766	14	11	procedures	procedure	NOUN
aijes-5766	14	12	used	use	VERB
aijes-5766	14	13	to	to	PART
aijes-5766	14	14	manipulate	manipulate	VERB
aijes-5766	14	15	data	datum	NOUN
aijes-5766	14	16	in	in	ADP
aijes-5766	14	17	financial	financial	ADJ
aijes-5766	14	18	statements	statement	NOUN
aijes-5766	14	19	.	.	PUNCT
aijes-5766	15	1	there	there	PRON
aijes-5766	15	2	are	be	VERB
aijes-5766	15	3	numerous	numerous	ADJ
aijes-5766	15	4	irregularities	irregularity	NOUN
aijes-5766	15	5	in	in	ADP
aijes-5766	15	6	the	the	DET
aijes-5766	15	7	company	company	NOUN
aijes-5766	15	8	's	's	PART
aijes-5766	15	9	operations	operation	NOUN
aijes-5766	15	10	,	,	PUNCT
aijes-5766	15	11	and	and	CCONJ
aijes-5766	15	12	often	often	ADV
aijes-5766	15	13	the	the	DET
aijes-5766	15	14	consequences	consequence	NOUN
aijes-5766	15	15	of	of	ADP
aijes-5766	15	16	fraud	fraud	NOUN
aijes-5766	15	17	can	can	AUX
aijes-5766	15	18	be	be	AUX
aijes-5766	15	19	unfathomable	unfathomable	ADJ
aijes-5766	15	20	.	.	PUNCT
aijes-5766	16	1	precisely	precisely	ADV
aijes-5766	16	2	because	because	SCONJ
aijes-5766	16	3	of	of	ADP
aijes-5766	16	4	this	this	PRON
aijes-5766	16	5	,	,	PUNCT
aijes-5766	16	6	the	the	DET
aijes-5766	16	7	need	need	NOUN
aijes-5766	16	8	to	to	PART
aijes-5766	16	9	introduce	introduce	VERB
aijes-5766	16	10	supervisory	supervisory	ADJ
aijes-5766	16	11	mechanisms	mechanism	NOUN
aijes-5766	16	12	,	,	PUNCT
aijes-5766	16	13	both	both	CCONJ
aijes-5766	16	14	external	external	ADJ
aijes-5766	16	15	and	and	CCONJ
aijes-5766	16	16	increasingly	increasingly	ADV
aijes-5766	16	17	internal	internal	ADJ
aijes-5766	16	18	supervision	supervision	NOUN
aijes-5766	16	19	,	,	PUNCT
aijes-5766	16	20	first	first	ADV
aijes-5766	16	21	of	of	ADP
aijes-5766	16	22	all	all	PRON
aijes-5766	16	23	with	with	ADP
aijes-5766	16	24	the	the	DET
aijes-5766	16	25	help	help	NOUN
aijes-5766	16	26	of	of	ADP
aijes-5766	16	27	internal	internal	ADJ
aijes-5766	16	28	control	control	NOUN
aijes-5766	16	29	and	and	CCONJ
aijes-5766	16	30	internal	internal	ADJ
aijes-5766	16	31	audit	audit	NOUN
aijes-5766	16	32	,	,	PUNCT
aijes-5766	16	33	was	be	AUX
aijes-5766	16	34	realized	realize	VERB
aijes-5766	16	35	.	.	PUNCT
aijes-5766	17	1	internal	internal	ADJ
aijes-5766	17	2	controls	control	NOUN
aijes-5766	17	3	include	include	VERB
aijes-5766	17	4	a	a	DET
aijes-5766	17	5	series	series	NOUN
aijes-5766	17	6	of	of	ADP
aijes-5766	17	7	activities	activity	NOUN
aijes-5766	17	8	aimed	aim	VERB
aijes-5766	17	9	at	at	ADP
aijes-5766	17	10	improving	improve	VERB
aijes-5766	17	11	the	the	DET
aijes-5766	17	12	quality	quality	NOUN
aijes-5766	17	13	of	of	ADP
aijes-5766	17	14	business	business	NOUN
aijes-5766	17	15	processes	process	NOUN
aijes-5766	17	16	.	.	PUNCT
aijes-5766	18	1	company	company	NOUN
aijes-5766	18	2	management	management	NOUN
aijes-5766	18	3	shapes	shape	VERB
aijes-5766	18	4	internal	internal	ADJ
aijes-5766	18	5	control	control	NOUN
aijes-5766	18	6	systems	system	NOUN
aijes-5766	18	7	.	.	PUNCT
aijes-5766	19	1	the	the	DET
aijes-5766	19	2	goal	goal	NOUN
aijes-5766	19	3	of	of	ADP
aijes-5766	19	4	all	all	DET
aijes-5766	19	5	employees	employee	NOUN
aijes-5766	19	6	should	should	AUX
aijes-5766	19	7	be	be	AUX
aijes-5766	19	8	to	to	PART
aijes-5766	19	9	establish	establish	VERB
aijes-5766	19	10	a	a	DET
aijes-5766	19	11	quality	quality	NOUN
aijes-5766	19	12	system	system	NOUN
aijes-5766	19	13	of	of	ADP
aijes-5766	19	14	internal	internal	ADJ
aijes-5766	19	15	controls	control	NOUN
aijes-5766	19	16	.	.	PUNCT
aijes-5766	20	1	the	the	DET
aijes-5766	20	2	task	task	NOUN
aijes-5766	20	3	of	of	ADP
aijes-5766	20	4	internal	internal	ADJ
aijes-5766	20	5	controls	control	NOUN
aijes-5766	20	6	is	be	AUX
aijes-5766	20	7	to	to	PART
aijes-5766	20	8	detect	detect	VERB
aijes-5766	20	9	illegal	illegal	ADJ
aijes-5766	20	10	activities	activity	NOUN
aijes-5766	20	11	and	and	CCONJ
aijes-5766	20	12	to	to	PART
aijes-5766	20	13	influence	influence	VERB
aijes-5766	20	14	the	the	DET
aijes-5766	20	15	prevention	prevention	NOUN
aijes-5766	20	16	of	of	ADP
aijes-5766	20	17	such	such	ADJ
aijes-5766	20	18	activities	activity	NOUN
aijes-5766	20	19	.	.	PUNCT
aijes-5766	21	1	today	today	NOUN
aijes-5766	21	2	companies	company	NOUN
aijes-5766	21	3	pay	pay	VERB
aijes-5766	21	4	more	more	ADJ
aijes-5766	21	5	and	and	CCONJ
aijes-5766	21	6	more	more	ADJ
aijes-5766	21	7	attention	attention	NOUN
aijes-5766	21	8	to	to	ADP
aijes-5766	21	9	risk	risk	NOUN
aijes-5766	21	10	assessment	assessment	NOUN
aijes-5766	21	11	.	.	PUNCT
aijes-5766	22	1	internal	internal	ADJ
aijes-5766	22	2	control	control	NOUN
aijes-5766	22	3	can	can	AUX
aijes-5766	22	4	significantly	significantly	ADV
aijes-5766	22	5	affect	affect	VERB
aijes-5766	22	6	the	the	DET
aijes-5766	22	7	occurrence	occurrence	NOUN
aijes-5766	22	8	of	of	ADP
aijes-5766	22	9	errors	error	NOUN
aijes-5766	22	10	and	and	CCONJ
aijes-5766	22	11	fraud	fraud	NOUN
aijes-5766	22	12	in	in	ADP
aijes-5766	22	13	business	business	NOUN
aijes-5766	22	14	.	.	PUNCT
aijes-5766	23	1	mailto:azira.osmanovic1@gmail.com	mailto:azira.osmanovic1@gmail.com	X
aijes-5766	23	2	importance	importance	NOUN
aijes-5766	23	3	of	of	ADP
aijes-5766	23	4	internal	internal	ADJ
aijes-5766	23	5	control	control	NOUN
aijes-5766	23	6	for	for	ADP
aijes-5766	23	7	creative	creative	ADJ
aijes-5766	23	8	accounting	accounting	NOUN
aijes-5766	23	9	94	94	NUM
aijes-5766	23	10	i.	i.	PROPN
aijes-5766	23	11	theoretical	theoretical	ADJ
aijes-5766	23	12	basis	basis	NOUN
aijes-5766	23	13	of	of	ADP
aijes-5766	23	14	the	the	DET
aijes-5766	23	15	research	research	NOUN
aijes-5766	23	16	i.1	i.1	NOUN
aijes-5766	23	17	.	.	PUNCT
aijes-5766	24	1	the	the	DET
aijes-5766	24	2	term	term	NOUN
aijes-5766	24	3	of	of	ADP
aijes-5766	24	4	creative	creative	ADJ
aijes-5766	24	5	accounting	accounting	NOUN
aijes-5766	24	6	many	many	ADJ
aijes-5766	24	7	people	people	NOUN
aijes-5766	24	8	think	think	VERB
aijes-5766	24	9	that	that	SCONJ
aijes-5766	24	10	accounting	accounting	NOUN
aijes-5766	24	11	is	be	AUX
aijes-5766	24	12	a	a	DET
aijes-5766	24	13	"	"	PUNCT
aijes-5766	24	14	clean	clean	ADJ
aijes-5766	24	15	"	"	PUNCT
aijes-5766	24	16	job	job	NOUN
aijes-5766	24	17	,	,	PUNCT
aijes-5766	24	18	and	and	CCONJ
aijes-5766	24	19	that	that	SCONJ
aijes-5766	24	20	financial	financial	ADJ
aijes-5766	24	21	fraud	fraud	NOUN
aijes-5766	24	22	occurs	occur	VERB
aijes-5766	24	23	outside	outside	ADV
aijes-5766	24	24	of	of	ADP
aijes-5766	24	25	accounting	accounting	NOUN
aijes-5766	24	26	.	.	PUNCT
aijes-5766	25	1	all	all	ADV
aijes-5766	25	2	over	over	ADP
aijes-5766	25	3	the	the	DET
aijes-5766	25	4	world	world	NOUN
aijes-5766	25	5	,	,	PUNCT
aijes-5766	25	6	including	include	VERB
aijes-5766	25	7	in	in	ADP
aijes-5766	25	8	bosnia	bosnia	PROPN
aijes-5766	25	9	and	and	CCONJ
aijes-5766	25	10	herzegovina	herzegovina	PROPN
aijes-5766	25	11	,	,	PUNCT
aijes-5766	25	12	it	it	PRON
aijes-5766	25	13	is	be	AUX
aijes-5766	25	14	not	not	PART
aijes-5766	25	15	an	an	DET
aijes-5766	25	16	unusual	unusual	ADJ
aijes-5766	25	17	situation	situation	NOUN
aijes-5766	25	18	that	that	PRON
aijes-5766	25	19	company	company	NOUN
aijes-5766	25	20	owners	owner	NOUN
aijes-5766	25	21	and	and	CCONJ
aijes-5766	25	22	managers	manager	NOUN
aijes-5766	25	23	want	want	VERB
aijes-5766	25	24	to	to	PART
aijes-5766	25	25	embellish	embellish	VERB
aijes-5766	25	26	the	the	DET
aijes-5766	25	27	picture	picture	NOUN
aijes-5766	25	28	of	of	ADP
aijes-5766	25	29	the	the	DET
aijes-5766	25	30	company	company	NOUN
aijes-5766	25	31	's	's	PART
aijes-5766	25	32	financial	financial	ADJ
aijes-5766	25	33	position	position	NOUN
aijes-5766	25	34	,	,	PUNCT
aijes-5766	25	35	and	and	CCONJ
aijes-5766	25	36	try	try	VERB
aijes-5766	25	37	to	to	PART
aijes-5766	25	38	show	show	VERB
aijes-5766	25	39	the	the	DET
aijes-5766	25	40	company	company	NOUN
aijes-5766	25	41	's	's	PART
aijes-5766	25	42	performance	performance	NOUN
aijes-5766	25	43	better	well	ADJ
aijes-5766	25	44	than	than	ADP
aijes-5766	25	45	what	what	PRON
aijes-5766	25	46	it	it	PRON
aijes-5766	25	47	really	really	ADV
aijes-5766	25	48	is	be	AUX
aijes-5766	25	49	.	.	PUNCT
aijes-5766	26	1	this	this	PRON
aijes-5766	26	2	is	be	AUX
aijes-5766	26	3	exactly	exactly	ADV
aijes-5766	26	4	the	the	DET
aijes-5766	26	5	kind	kind	NOUN
aijes-5766	26	6	of	of	ADP
aijes-5766	26	7	"	"	PUNCT
aijes-5766	26	8	beautification	beautification	NOUN
aijes-5766	26	9	"	"	PUNCT
aijes-5766	26	10	and	and	CCONJ
aijes-5766	26	11	"	"	PUNCT
aijes-5766	26	12	cleaning	cleaning	NOUN
aijes-5766	26	13	"	"	PUNCT
aijes-5766	26	14	that	that	PRON
aijes-5766	26	15	takes	take	VERB
aijes-5766	26	16	place	place	NOUN
aijes-5766	26	17	in	in	ADP
aijes-5766	26	18	accounting	accounting	NOUN
aijes-5766	26	19	.	.	PUNCT
aijes-5766	27	1	how	how	SCONJ
aijes-5766	27	2	the	the	DET
aijes-5766	27	3	image	image	NOUN
aijes-5766	27	4	of	of	ADP
aijes-5766	27	5	the	the	DET
aijes-5766	27	6	company	company	NOUN
aijes-5766	27	7	will	will	AUX
aijes-5766	27	8	be	be	AUX
aijes-5766	27	9	improved	improve	VERB
aijes-5766	27	10	depends	depend	VERB
aijes-5766	27	11	on	on	ADP
aijes-5766	27	12	the	the	DET
aijes-5766	27	13	knowledge	knowledge	NOUN
aijes-5766	27	14	of	of	ADP
aijes-5766	27	15	the	the	DET
aijes-5766	27	16	acountant	acountant	PROPN
aijes-5766	27	17	.	.	PUNCT
aijes-5766	28	1	creative	creative	ADJ
aijes-5766	28	2	accounting	accounting	NOUN
aijes-5766	28	3	at	at	ADP
aijes-5766	28	4	the	the	DET
aijes-5766	28	5	very	very	ADJ
aijes-5766	28	6	beginning	beginning	NOUN
aijes-5766	28	7	had	have	VERB
aijes-5766	28	8	the	the	DET
aijes-5766	28	9	task	task	NOUN
aijes-5766	28	10	of	of	ADP
aijes-5766	28	11	enabling	enable	VERB
aijes-5766	28	12	a	a	DET
aijes-5766	28	13	realistic	realistic	ADJ
aijes-5766	28	14	and	and	CCONJ
aijes-5766	28	15	objective	objective	ADJ
aijes-5766	28	16	presentation	presentation	NOUN
aijes-5766	28	17	of	of	ADP
aijes-5766	28	18	the	the	DET
aijes-5766	28	19	actual	actual	ADJ
aijes-5766	28	20	financial	financial	ADJ
aijes-5766	28	21	position	position	NOUN
aijes-5766	28	22	and	and	CCONJ
aijes-5766	28	23	results	result	NOUN
aijes-5766	28	24	of	of	ADP
aijes-5766	28	25	the	the	DET
aijes-5766	28	26	company	company	NOUN
aijes-5766	28	27	's	's	PART
aijes-5766	28	28	operations	operation	NOUN
aijes-5766	28	29	through	through	ADP
aijes-5766	28	30	financial	financial	ADJ
aijes-5766	28	31	statements	statement	NOUN
aijes-5766	28	32	within	within	ADP
aijes-5766	28	33	accounting	account	VERB
aijes-5766	28	34	legal	legal	ADJ
aijes-5766	28	35	regulations	regulation	NOUN
aijes-5766	28	36	.	.	PUNCT
aijes-5766	29	1	however	however	ADV
aijes-5766	29	2	,	,	PUNCT
aijes-5766	29	3	in	in	ADP
aijes-5766	29	4	practice	practice	NOUN
aijes-5766	29	5	,	,	PUNCT
aijes-5766	29	6	creative	creative	ADJ
aijes-5766	29	7	accounting	accounting	NOUN
aijes-5766	29	8	has	have	AUX
aijes-5766	29	9	become	become	VERB
aijes-5766	29	10	synonymous	synonymous	ADJ
aijes-5766	29	11	with	with	ADP
aijes-5766	29	12	"	"	PUNCT
aijes-5766	29	13	manipulative	manipulative	ADJ
aijes-5766	29	14	accounting	accounting	NOUN
aijes-5766	29	15	"	"	PUNCT
aijes-5766	29	16	.	.	PUNCT
aijes-5766	30	1	although	although	SCONJ
aijes-5766	30	2	financial	financial	ADJ
aijes-5766	30	3	reports	report	NOUN
aijes-5766	30	4	should	should	AUX
aijes-5766	30	5	be	be	AUX
aijes-5766	30	6	true	true	ADJ
aijes-5766	30	7	,	,	PUNCT
aijes-5766	30	8	fair	fair	ADJ
aijes-5766	30	9	and	and	CCONJ
aijes-5766	30	10	reliable	reliable	ADJ
aijes-5766	30	11	,	,	PUNCT
aijes-5766	30	12	they	they	PRON
aijes-5766	30	13	are	be	AUX
aijes-5766	30	14	often	often	ADV
aijes-5766	30	15	subject	subject	ADJ
aijes-5766	30	16	to	to	ADP
aijes-5766	30	17	numerous	numerous	ADJ
aijes-5766	30	18	manipulations	manipulation	NOUN
aijes-5766	30	19	.	.	PUNCT
aijes-5766	31	1	manipulations	manipulation	NOUN
aijes-5766	31	2	that	that	PRON
aijes-5766	31	3	can	can	AUX
aijes-5766	31	4	be	be	AUX
aijes-5766	31	5	done	do	VERB
aijes-5766	31	6	often	often	ADV
aijes-5766	31	7	result	result	VERB
aijes-5766	31	8	from	from	ADP
aijes-5766	31	9	accounting	accounting	NOUN
aijes-5766	31	10	standards	standard	NOUN
aijes-5766	31	11	,	,	PUNCT
aijes-5766	31	12	because	because	SCONJ
aijes-5766	31	13	accounting	accounting	NOUN
aijes-5766	31	14	standards	standard	NOUN
aijes-5766	31	15	are	be	AUX
aijes-5766	31	16	often	often	ADV
aijes-5766	31	17	unclear	unclear	ADJ
aijes-5766	31	18	and	and	CCONJ
aijes-5766	31	19	very	very	ADV
aijes-5766	31	20	complex	complex	ADJ
aijes-5766	31	21	,	,	PUNCT
aijes-5766	31	22	and	and	CCONJ
aijes-5766	31	23	assessments	assessment	NOUN
aijes-5766	31	24	are	be	AUX
aijes-5766	31	25	subjective	subjective	ADJ
aijes-5766	31	26	.	.	PUNCT
aijes-5766	32	1	in	in	ADP
aijes-5766	32	2	the	the	DET
aijes-5766	32	3	beginning	beginning	NOUN
aijes-5766	32	4	,	,	PUNCT
aijes-5766	32	5	creative	creative	ADJ
aijes-5766	32	6	accounting	accounting	NOUN
aijes-5766	32	7	was	be	AUX
aijes-5766	32	8	not	not	PART
aijes-5766	32	9	intended	intend	VERB
aijes-5766	32	10	to	to	PART
aijes-5766	32	11	be	be	AUX
aijes-5766	32	12	prohibited	prohibit	VERB
aijes-5766	32	13	,	,	PUNCT
aijes-5766	32	14	but	but	CCONJ
aijes-5766	32	15	accountants	accountant	NOUN
aijes-5766	32	16	were	be	AUX
aijes-5766	32	17	given	give	VERB
aijes-5766	32	18	the	the	DET
aijes-5766	32	19	opportunity	opportunity	NOUN
aijes-5766	32	20	to	to	PART
aijes-5766	32	21	apply	apply	VERB
aijes-5766	32	22	accounting	accounting	NOUN
aijes-5766	32	23	policies	policy	NOUN
aijes-5766	32	24	more	more	ADV
aijes-5766	32	25	flexibly	flexibly	ADV
aijes-5766	32	26	.	.	PUNCT
aijes-5766	33	1	however	however	ADV
aijes-5766	33	2	,	,	PUNCT
aijes-5766	33	3	it	it	PRON
aijes-5766	33	4	is	be	AUX
aijes-5766	33	5	precisely	precisely	ADV
aijes-5766	33	6	this	this	DET
aijes-5766	33	7	flexible	flexible	ADJ
aijes-5766	33	8	application	application	NOUN
aijes-5766	33	9	of	of	ADP
aijes-5766	33	10	accounting	accounting	NOUN
aijes-5766	33	11	policies	policy	NOUN
aijes-5766	33	12	that	that	PRON
aijes-5766	33	13	has	have	AUX
aijes-5766	33	14	led	lead	VERB
aijes-5766	33	15	creative	creative	ADJ
aijes-5766	33	16	accounting	accounting	NOUN
aijes-5766	33	17	to	to	PART
aijes-5766	33	18	become	become	VERB
aijes-5766	33	19	synonymous	synonymous	ADJ
aijes-5766	33	20	with	with	ADP
aijes-5766	33	21	manipulative	manipulative	ADJ
aijes-5766	33	22	accounting	accounting	NOUN
aijes-5766	33	23	in	in	ADP
aijes-5766	33	24	practice	practice	NOUN
aijes-5766	33	25	.	.	PUNCT
aijes-5766	34	1	in	in	ADP
aijes-5766	34	2	this	this	DET
aijes-5766	34	3	context	context	NOUN
aijes-5766	34	4	,	,	PUNCT
aijes-5766	34	5	it	it	PRON
aijes-5766	34	6	is	be	AUX
aijes-5766	34	7	primarily	primarily	ADV
aijes-5766	34	8	based	base	VERB
aijes-5766	34	9	on	on	ADP
aijes-5766	34	10	whether	whether	SCONJ
aijes-5766	34	11	there	there	PRON
aijes-5766	34	12	is	be	VERB
aijes-5766	34	13	flexibility	flexibility	NOUN
aijes-5766	34	14	and	and	CCONJ
aijes-5766	34	15	to	to	ADP
aijes-5766	34	16	what	what	DET
aijes-5766	34	17	extent	extent	NOUN
aijes-5766	34	18	it	it	PRON
aijes-5766	34	19	is	be	AUX
aijes-5766	34	20	applied	apply	VERB
aijes-5766	34	21	in	in	ADP
aijes-5766	34	22	accounting	accounting	NOUN
aijes-5766	34	23	procedures	procedure	NOUN
aijes-5766	34	24	(	(	PUNCT
aijes-5766	34	25	belak	belak	NOUN
aijes-5766	34	26	,	,	PUNCT
aijes-5766	34	27	2011	2011	NUM
aijes-5766	34	28	)	)	PUNCT
aijes-5766	34	29	.	.	PUNCT
aijes-5766	35	1	the	the	DET
aijes-5766	35	2	existence	existence	NOUN
aijes-5766	35	3	of	of	ADP
aijes-5766	35	4	flexibility	flexibility	NOUN
aijes-5766	35	5	,	,	PUNCT
aijes-5766	35	6	according	accord	VERB
aijes-5766	35	7	to	to	ADP
aijes-5766	35	8	mulford	mulford	PROPN
aijes-5766	35	9	and	and	CCONJ
aijes-5766	35	10	comiskey	comiskey	PROPN
aijes-5766	35	11	(	(	PUNCT
aijes-5766	35	12	2002	2002	NUM
aijes-5766	35	13	)	)	PUNCT
aijes-5766	35	14	,	,	PUNCT
aijes-5766	35	15	is	be	AUX
aijes-5766	35	16	necessary	necessary	ADJ
aijes-5766	35	17	due	due	ADP
aijes-5766	35	18	to	to	ADP
aijes-5766	35	19	the	the	DET
aijes-5766	35	20	economic	economic	ADJ
aijes-5766	35	21	environment	environment	NOUN
aijes-5766	35	22	and	and	CCONJ
aijes-5766	35	23	financial	financial	ADJ
aijes-5766	35	24	transactions	transaction	NOUN
aijes-5766	35	25	that	that	PRON
aijes-5766	35	26	companies	company	NOUN
aijes-5766	35	27	face	face	VERB
aijes-5766	35	28	,	,	PUNCT
aijes-5766	35	29	which	which	PRON
aijes-5766	35	30	in	in	ADP
aijes-5766	35	31	many	many	ADJ
aijes-5766	35	32	cases	case	NOUN
aijes-5766	35	33	are	be	AUX
aijes-5766	35	34	not	not	PART
aijes-5766	35	35	similar	similar	ADJ
aijes-5766	35	36	in	in	ADP
aijes-5766	35	37	order	order	NOUN
aijes-5766	35	38	for	for	ADP
aijes-5766	35	39	the	the	DET
aijes-5766	35	40	same	same	ADJ
aijes-5766	35	41	accounting	accounting	NOUN
aijes-5766	35	42	practice	practice	NOUN
aijes-5766	35	43	to	to	PART
aijes-5766	35	44	suit	suit	VERB
aijes-5766	35	45	all	all	PRON
aijes-5766	35	46	of	of	ADP
aijes-5766	35	47	them	they	PRON
aijes-5766	35	48	.	.	PUNCT
aijes-5766	36	1	creative	creative	ADJ
aijes-5766	36	2	accounting	accounting	NOUN
aijes-5766	36	3	can	can	AUX
aijes-5766	36	4	be	be	AUX
aijes-5766	36	5	defined	define	VERB
aijes-5766	36	6	as	as	ADP
aijes-5766	36	7	a	a	DET
aijes-5766	36	8	process	process	NOUN
aijes-5766	36	9	in	in	ADP
aijes-5766	36	10	which	which	PRON
aijes-5766	36	11	accountants	accountant	NOUN
aijes-5766	36	12	use	use	VERB
aijes-5766	36	13	knowledge	knowledge	NOUN
aijes-5766	36	14	from	from	ADP
aijes-5766	36	15	the	the	DET
aijes-5766	36	16	field	field	NOUN
aijes-5766	36	17	of	of	ADP
aijes-5766	36	18	accounting	accounting	NOUN
aijes-5766	36	19	standards	standard	NOUN
aijes-5766	36	20	and	and	CCONJ
aijes-5766	36	21	principles	principle	NOUN
aijes-5766	36	22	for	for	ADP
aijes-5766	36	23	the	the	DET
aijes-5766	36	24	purpose	purpose	NOUN
aijes-5766	36	25	of	of	ADP
aijes-5766	36	26	manipulating	manipulate	VERB
aijes-5766	36	27	balance	balance	NOUN
aijes-5766	36	28	sheet	sheet	NOUN
aijes-5766	36	29	positions	position	NOUN
aijes-5766	36	30	and	and	CCONJ
aijes-5766	36	31	their	their	PRON
aijes-5766	36	32	values	value	NOUN
aijes-5766	36	33	that	that	PRON
aijes-5766	36	34	are	be	AUX
aijes-5766	36	35	presented	present	VERB
aijes-5766	36	36	in	in	ADP
aijes-5766	36	37	financial	financial	ADJ
aijes-5766	36	38	statements	statement	NOUN
aijes-5766	36	39	.	.	PUNCT
aijes-5766	37	1	creative	creative	ADJ
aijes-5766	37	2	accounting	accounting	NOUN
aijes-5766	37	3	is	be	AUX
aijes-5766	37	4	not	not	PART
aijes-5766	37	5	a	a	DET
aijes-5766	37	6	one	one	NUM
aijes-5766	37	7	-	-	PUNCT
aijes-5766	37	8	time	time	NOUN
aijes-5766	37	9	act	act	NOUN
aijes-5766	37	10	,	,	PUNCT
aijes-5766	37	11	but	but	CCONJ
aijes-5766	37	12	creative	creative	ADJ
aijes-5766	37	13	accounting	accounting	NOUN
aijes-5766	37	14	is	be	AUX
aijes-5766	37	15	a	a	DET
aijes-5766	37	16	long	long	ADJ
aijes-5766	37	17	-	-	PUNCT
aijes-5766	37	18	term	term	NOUN
aijes-5766	37	19	process	process	NOUN
aijes-5766	37	20	,	,	PUNCT
aijes-5766	37	21	a	a	DET
aijes-5766	37	22	multi	multi	ADJ
aijes-5766	37	23	-	-	ADJ
aijes-5766	37	24	year	year	NOUN
aijes-5766	37	25	process	process	NOUN
aijes-5766	37	26	that	that	PRON
aijes-5766	37	27	starts	start	VERB
aijes-5766	37	28	small	small	ADJ
aijes-5766	37	29	and	and	CCONJ
aijes-5766	37	30	ends	end	VERB
aijes-5766	37	31	with	with	ADP
aijes-5766	37	32	a	a	DET
aijes-5766	37	33	waterfall	waterfall	NOUN
aijes-5766	37	34	of	of	ADP
aijes-5766	37	35	accounting	accounting	NOUN
aijes-5766	37	36	manipulations	manipulation	NOUN
aijes-5766	37	37	,	,	PUNCT
aijes-5766	37	38	but	but	CCONJ
aijes-5766	37	39	it	it	PRON
aijes-5766	37	40	is	be	AUX
aijes-5766	37	41	also	also	ADV
aijes-5766	37	42	a	a	DET
aijes-5766	37	43	phenomenon	phenomenon	NOUN
aijes-5766	37	44	that	that	PRON
aijes-5766	37	45	can	can	AUX
aijes-5766	37	46	be	be	AUX
aijes-5766	37	47	carried	carry	VERB
aijes-5766	37	48	out	out	ADP
aijes-5766	37	49	in	in	ADP
aijes-5766	37	50	a	a	DET
aijes-5766	37	51	legal	legal	ADJ
aijes-5766	37	52	and	and	CCONJ
aijes-5766	37	53	legitimate	legitimate	ADJ
aijes-5766	37	54	way	way	NOUN
aijes-5766	37	55	and	and	CCONJ
aijes-5766	37	56	in	in	ADP
aijes-5766	37	57	accordance	accordance	NOUN
aijes-5766	37	58	with	with	ADP
aijes-5766	37	59	the	the	DET
aijes-5766	37	60	applicable	applicable	ADJ
aijes-5766	37	61	accounting	accounting	NOUN
aijes-5766	37	62	regulations	regulation	NOUN
aijes-5766	37	63	,	,	PUNCT
aijes-5766	37	64	rules	rule	NOUN
aijes-5766	37	65	and	and	CCONJ
aijes-5766	37	66	standards	standard	NOUN
aijes-5766	37	67	(	(	PUNCT
aijes-5766	37	68	negovanović	negovanović	NOUN
aijes-5766	37	69	,	,	PUNCT
aijes-5766	37	70	2011	2011	NUM
aijes-5766	37	71	)	)	PUNCT
aijes-5766	37	72	.	.	PUNCT
aijes-5766	38	1	fraud	fraud	NOUN
aijes-5766	38	2	mainly	mainly	ADV
aijes-5766	38	3	occurs	occur	VERB
aijes-5766	38	4	where	where	SCONJ
aijes-5766	38	5	controls	control	NOUN
aijes-5766	38	6	are	be	AUX
aijes-5766	38	7	weak	weak	ADJ
aijes-5766	38	8	,	,	PUNCT
aijes-5766	38	9	and	and	CCONJ
aijes-5766	38	10	where	where	SCONJ
aijes-5766	38	11	controls	control	NOUN
aijes-5766	38	12	are	be	AUX
aijes-5766	38	13	not	not	PART
aijes-5766	38	14	applied	apply	VERB
aijes-5766	38	15	or	or	CCONJ
aijes-5766	38	16	do	do	AUX
aijes-5766	38	17	not	not	PART
aijes-5766	38	18	exist	exist	VERB
aijes-5766	38	19	.	.	PUNCT
aijes-5766	39	1	that	that	PRON
aijes-5766	39	2	is	be	AUX
aijes-5766	39	3	why	why	SCONJ
aijes-5766	39	4	it	it	PRON
aijes-5766	39	5	is	be	AUX
aijes-5766	39	6	very	very	ADV
aijes-5766	39	7	important	important	ADJ
aijes-5766	39	8	to	to	PART
aijes-5766	39	9	determine	determine	VERB
aijes-5766	39	10	the	the	DET
aijes-5766	39	11	level	level	NOUN
aijes-5766	39	12	of	of	ADP
aijes-5766	39	13	internal	internal	ADJ
aijes-5766	39	14	controls	control	NOUN
aijes-5766	39	15	in	in	ADP
aijes-5766	39	16	companies	company	NOUN
aijes-5766	39	17	.	.	PUNCT
aijes-5766	40	1	it	it	PRON
aijes-5766	40	2	is	be	AUX
aijes-5766	40	3	precisely	precisely	ADV
aijes-5766	40	4	this	this	DET
aijes-5766	40	5	strengthening	strengthening	NOUN
aijes-5766	40	6	of	of	ADP
aijes-5766	40	7	controls	control	NOUN
aijes-5766	40	8	that	that	PRON
aijes-5766	40	9	reduces	reduce	VERB
aijes-5766	40	10	the	the	DET
aijes-5766	40	11	possibility	possibility	NOUN
aijes-5766	40	12	of	of	ADP
aijes-5766	40	13	fraud	fraud	NOUN
aijes-5766	40	14	.	.	PUNCT
aijes-5766	41	1	i.2	i.2	X
aijes-5766	41	2	.	.	PUNCT
aijes-5766	42	1	purpose	purpose	NOUN
aijes-5766	42	2	and	and	CCONJ
aijes-5766	42	3	motives	motive	NOUN
aijes-5766	42	4	for	for	ADP
aijes-5766	42	5	applying	apply	VERB
aijes-5766	42	6	creative	creative	ADJ
aijes-5766	42	7	accounting	accounting	NOUN
aijes-5766	42	8	based	base	VERB
aijes-5766	42	9	on	on	ADP
aijes-5766	42	10	the	the	DET
aijes-5766	42	11	research	research	NOUN
aijes-5766	42	12	,	,	PUNCT
aijes-5766	42	13	it	it	PRON
aijes-5766	42	14	was	be	AUX
aijes-5766	42	15	determined	determine	VERB
aijes-5766	42	16	that	that	SCONJ
aijes-5766	42	17	there	there	PRON
aijes-5766	42	18	are	be	VERB
aijes-5766	42	19	numerous	numerous	ADJ
aijes-5766	42	20	goals	goal	NOUN
aijes-5766	42	21	of	of	ADP
aijes-5766	42	22	using	use	VERB
aijes-5766	42	23	creative	creative	ADJ
aijes-5766	42	24	accounting	accounting	NOUN
aijes-5766	42	25	in	in	ADP
aijes-5766	42	26	the	the	DET
aijes-5766	42	27	company	company	NOUN
aijes-5766	42	28	.	.	PUNCT
aijes-5766	43	1	if	if	SCONJ
aijes-5766	43	2	they	they	PRON
aijes-5766	43	3	are	be	AUX
aijes-5766	43	4	compared	compare	VERB
aijes-5766	43	5	and	and	CCONJ
aijes-5766	43	6	analyzed	analyze	VERB
aijes-5766	43	7	in	in	ADP
aijes-5766	43	8	detail	detail	NOUN
aijes-5766	43	9	,	,	PUNCT
aijes-5766	43	10	we	we	PRON
aijes-5766	43	11	can	can	AUX
aijes-5766	43	12	conclude	conclude	VERB
aijes-5766	43	13	that	that	SCONJ
aijes-5766	43	14	these	these	PRON
aijes-5766	43	15	are	be	AUX
aijes-5766	43	16	goals	goal	NOUN
aijes-5766	43	17	,	,	PUNCT
aijes-5766	43	18	which	which	PRON
aijes-5766	43	19	are	be	AUX
aijes-5766	43	20	very	very	ADV
aijes-5766	43	21	important	important	ADJ
aijes-5766	43	22	goals	goal	NOUN
aijes-5766	43	23	for	for	ADP
aijes-5766	43	24	management	management	NOUN
aijes-5766	43	25	at	at	ADP
aijes-5766	43	26	all	all	DET
aijes-5766	43	27	times	time	NOUN
aijes-5766	43	28	.	.	PUNCT
aijes-5766	44	1	although	although	SCONJ
aijes-5766	44	2	different	different	ADJ
aijes-5766	44	3	goals	goal	NOUN
aijes-5766	44	4	are	be	AUX
aijes-5766	44	5	stated	state	VERB
aijes-5766	44	6	by	by	ADP
aijes-5766	44	7	different	different	ADJ
aijes-5766	44	8	authors	author	NOUN
aijes-5766	44	9	,	,	PUNCT
aijes-5766	44	10	it	it	PRON
aijes-5766	44	11	is	be	AUX
aijes-5766	44	12	still	still	ADV
aijes-5766	44	13	possible	possible	ADJ
aijes-5766	44	14	to	to	PART
aijes-5766	44	15	reduce	reduce	VERB
aijes-5766	44	16	them	they	PRON
aijes-5766	44	17	to	to	ADP
aijes-5766	44	18	the	the	DET
aijes-5766	44	19	following	follow	VERB
aijes-5766	44	20	four	four	NUM
aijes-5766	44	21	:	:	PUNCT
aijes-5766	44	22			ADJ
aijes-5766	44	23	maintenance	maintenance	NOUN
aijes-5766	44	24	of	of	ADP
aijes-5766	44	25	investor	investor	NOUN
aijes-5766	44	26	confidence	confidence	NOUN
aijes-5766	44	27	,	,	PUNCT
aijes-5766	44	28			ADJ
aijes-5766	44	29	creation	creation	NOUN
aijes-5766	44	30	of	of	ADP
aijes-5766	44	31	bonuses	bonus	NOUN
aijes-5766	44	32	,	,	PUNCT
aijes-5766	44	33	and	and	CCONJ
aijes-5766	44	34	use	use	NOUN
aijes-5766	44	35	of	of	ADP
aijes-5766	44	36	stock	stock	NOUN
aijes-5766	44	37	options	option	NOUN
aijes-5766	44	38	,	,	PUNCT
aijes-5766	44	39			ADJ
aijes-5766	44	40	preparation	preparation	NOUN
aijes-5766	44	41	for	for	ADP
aijes-5766	44	42	takeover	takeover	NOUN
aijes-5766	44	43	or	or	CCONJ
aijes-5766	44	44	defense	defense	NOUN
aijes-5766	44	45	against	against	ADP
aijes-5766	44	46	hostile	hostile	ADJ
aijes-5766	44	47	takeover	takeover	NOUN
aijes-5766	44	48	,	,	PUNCT
aijes-5766	44	49			ADJ
aijes-5766	44	50	postponement	postponement	NOUN
aijes-5766	44	51	of	of	ADP
aijes-5766	44	52	income	income	NOUN
aijes-5766	44	53	tax	tax	NOUN
aijes-5766	44	54	for	for	ADP
aijes-5766	44	55	future	future	ADJ
aijes-5766	44	56	periods	period	NOUN
aijes-5766	44	57	.	.	PUNCT
aijes-5766	45	1	azira	azira	PROPN
aijes-5766	45	2	osmanović	osmanović	PROPN
aijes-5766	45	3	,	,	PUNCT
aijes-5766	45	4	damir	damir	PROPN
aijes-5766	45	5	šarić	šarić	PROPN
aijes-5766	45	6	95	95	NUM
aijes-5766	45	7	i.3	i.3	PROPN
aijes-5766	45	8	.	.	PUNCT
aijes-5766	46	1	system	system	NOUN
aijes-5766	46	2	of	of	ADP
aijes-5766	46	3	internal	internal	ADJ
aijes-5766	46	4	controls	control	NOUN
aijes-5766	46	5	internal	internal	ADJ
aijes-5766	46	6	control	control	NOUN
aijes-5766	46	7	plays	play	VERB
aijes-5766	46	8	an	an	DET
aijes-5766	46	9	increasingly	increasingly	ADV
aijes-5766	46	10	important	important	ADJ
aijes-5766	46	11	role	role	NOUN
aijes-5766	46	12	in	in	ADP
aijes-5766	46	13	the	the	DET
aijes-5766	46	14	company	company	NOUN
aijes-5766	46	15	's	's	PART
aijes-5766	46	16	internal	internal	ADJ
aijes-5766	46	17	control	control	NOUN
aijes-5766	46	18	system	system	NOUN
aijes-5766	46	19	,	,	PUNCT
aijes-5766	46	20	and	and	CCONJ
aijes-5766	46	21	is	be	AUX
aijes-5766	46	22	reflected	reflect	VERB
aijes-5766	46	23	in	in	ADP
aijes-5766	46	24	the	the	DET
aijes-5766	46	25	protection	protection	NOUN
aijes-5766	46	26	of	of	ADP
aijes-5766	46	27	assets	asset	NOUN
aijes-5766	46	28	,	,	PUNCT
aijes-5766	46	29	prevention	prevention	NOUN
aijes-5766	46	30	and	and	CCONJ
aijes-5766	46	31	detection	detection	NOUN
aijes-5766	46	32	of	of	ADP
aijes-5766	46	33	fraud	fraud	NOUN
aijes-5766	46	34	and	and	CCONJ
aijes-5766	46	35	irregularities	irregularity	NOUN
aijes-5766	46	36	that	that	PRON
aijes-5766	46	37	occur	occur	VERB
aijes-5766	46	38	during	during	ADP
aijes-5766	46	39	business	business	NOUN
aijes-5766	46	40	operations	operation	NOUN
aijes-5766	46	41	.	.	PUNCT
aijes-5766	47	1	evaluation	evaluation	NOUN
aijes-5766	47	2	of	of	ADP
aijes-5766	47	3	the	the	DET
aijes-5766	47	4	internal	internal	ADJ
aijes-5766	47	5	control	control	NOUN
aijes-5766	47	6	system	system	NOUN
aijes-5766	47	7	is	be	AUX
aijes-5766	47	8	carried	carry	VERB
aijes-5766	47	9	out	out	ADP
aijes-5766	47	10	by	by	ADP
aijes-5766	47	11	an	an	DET
aijes-5766	47	12	internal	internal	ADJ
aijes-5766	47	13	audit	audit	NOUN
aijes-5766	47	14	.	.	PUNCT
aijes-5766	48	1	internal	internal	ADJ
aijes-5766	48	2	control	control	NOUN
aijes-5766	48	3	was	be	AUX
aijes-5766	48	4	initially	initially	ADV
aijes-5766	48	5	tasked	task	VERB
aijes-5766	48	6	with	with	ADP
aijes-5766	48	7	preventing	prevent	VERB
aijes-5766	48	8	and	and	CCONJ
aijes-5766	48	9	detecting	detect	VERB
aijes-5766	48	10	fraud	fraud	NOUN
aijes-5766	48	11	.	.	PUNCT
aijes-5766	49	1	today	today	NOUN
aijes-5766	49	2	,	,	PUNCT
aijes-5766	49	3	the	the	DET
aijes-5766	49	4	tasks	task	NOUN
aijes-5766	49	5	of	of	ADP
aijes-5766	49	6	internal	internal	ADJ
aijes-5766	49	7	control	control	NOUN
aijes-5766	49	8	are	be	AUX
aijes-5766	49	9	more	more	ADV
aijes-5766	49	10	complex	complex	ADJ
aijes-5766	49	11	,	,	PUNCT
aijes-5766	49	12	so	so	CCONJ
aijes-5766	49	13	different	different	ADJ
aijes-5766	49	14	definitions	definition	NOUN
aijes-5766	49	15	of	of	ADP
aijes-5766	49	16	internal	internal	ADJ
aijes-5766	49	17	control	control	NOUN
aijes-5766	49	18	can	can	AUX
aijes-5766	49	19	often	often	ADV
aijes-5766	49	20	be	be	AUX
aijes-5766	49	21	found	find	VERB
aijes-5766	49	22	in	in	ADP
aijes-5766	49	23	the	the	DET
aijes-5766	49	24	literature	literature	NOUN
aijes-5766	49	25	.	.	PUNCT
aijes-5766	50	1	"	"	PUNCT
aijes-5766	50	2	internal	internal	ADJ
aijes-5766	50	3	control	control	NOUN
aijes-5766	50	4	is	be	AUX
aijes-5766	50	5	a	a	DET
aijes-5766	50	6	set	set	NOUN
aijes-5766	50	7	of	of	ADP
aijes-5766	50	8	measures	measure	NOUN
aijes-5766	50	9	and	and	CCONJ
aijes-5766	50	10	procedures	procedure	NOUN
aijes-5766	50	11	for	for	ADP
aijes-5766	50	12	constantly	constantly	ADV
aijes-5766	50	13	checking	check	VERB
aijes-5766	50	14	the	the	DET
aijes-5766	50	15	operation	operation	NOUN
aijes-5766	50	16	of	of	ADP
aijes-5766	50	17	the	the	DET
aijes-5766	50	18	accounting	accounting	NOUN
aijes-5766	50	19	system	system	NOUN
aijes-5766	50	20	and	and	CCONJ
aijes-5766	50	21	the	the	DET
aijes-5766	50	22	business	business	NOUN
aijes-5766	50	23	system	system	NOUN
aijes-5766	50	24	in	in	ADP
aijes-5766	50	25	general	general	ADJ
aijes-5766	50	26	with	with	ADP
aijes-5766	50	27	the	the	DET
aijes-5766	50	28	aim	aim	NOUN
aijes-5766	50	29	of	of	ADP
aijes-5766	50	30	detecting	detect	VERB
aijes-5766	50	31	and	and	CCONJ
aijes-5766	50	32	correcting	correct	VERB
aijes-5766	50	33	errors	error	NOUN
aijes-5766	50	34	before	before	ADP
aijes-5766	50	35	the	the	DET
aijes-5766	50	36	audit	audit	NOUN
aijes-5766	50	37	procedure	procedure	NOUN
aijes-5766	50	38	.	.	PUNCT
aijes-5766	50	39	"	"	PUNCT
aijes-5766	51	1	(	(	PUNCT
aijes-5766	51	2	vujević	vujević	ADJ
aijes-5766	51	3	,	,	PUNCT
aijes-5766	51	4	2003	2003	NUM
aijes-5766	51	5	)	)	PUNCT
aijes-5766	51	6	.	.	PUNCT
aijes-5766	52	1	the	the	DET
aijes-5766	52	2	system	system	NOUN
aijes-5766	52	3	of	of	ADP
aijes-5766	52	4	internal	internal	ADJ
aijes-5766	52	5	controls	control	NOUN
aijes-5766	52	6	is	be	AUX
aijes-5766	52	7	based	base	VERB
aijes-5766	52	8	on	on	ADP
aijes-5766	52	9	control	control	NOUN
aijes-5766	52	10	and	and	CCONJ
aijes-5766	52	11	organizational	organizational	ADJ
aijes-5766	52	12	procedures	procedure	NOUN
aijes-5766	52	13	,	,	PUNCT
aijes-5766	52	14	but	but	CCONJ
aijes-5766	52	15	also	also	ADV
aijes-5766	52	16	other	other	ADJ
aijes-5766	52	17	measures	measure	NOUN
aijes-5766	52	18	and	and	CCONJ
aijes-5766	52	19	policies	policy	NOUN
aijes-5766	52	20	that	that	PRON
aijes-5766	52	21	are	be	AUX
aijes-5766	52	22	adopted	adopt	VERB
aijes-5766	52	23	with	with	ADP
aijes-5766	52	24	the	the	DET
aijes-5766	52	25	aim	aim	NOUN
aijes-5766	52	26	of	of	ADP
aijes-5766	52	27	implementing	implement	VERB
aijes-5766	52	28	the	the	DET
aijes-5766	52	29	business	business	NOUN
aijes-5766	52	30	policy	policy	NOUN
aijes-5766	52	31	adopted	adopt	VERB
aijes-5766	52	32	by	by	ADP
aijes-5766	52	33	the	the	DET
aijes-5766	52	34	management	management	NOUN
aijes-5766	52	35	,	,	PUNCT
aijes-5766	52	36	as	as	ADV
aijes-5766	52	37	well	well	ADV
aijes-5766	52	38	as	as	ADP
aijes-5766	52	39	protecting	protect	VERB
aijes-5766	52	40	the	the	DET
aijes-5766	52	41	company	company	NOUN
aijes-5766	52	42	's	's	PART
aijes-5766	52	43	assets	asset	NOUN
aijes-5766	52	44	.	.	PUNCT
aijes-5766	53	1	internal	internal	ADJ
aijes-5766	53	2	control	control	NOUN
aijes-5766	53	3	acts	act	VERB
aijes-5766	53	4	preventively	preventively	ADV
aijes-5766	53	5	,	,	PUNCT
aijes-5766	53	6	detects	detect	NOUN
aijes-5766	53	7	errors	error	NOUN
aijes-5766	53	8	and	and	CCONJ
aijes-5766	53	9	frauds	fraud	NOUN
aijes-5766	53	10	,	,	PUNCT
aijes-5766	53	11	ensures	ensure	VERB
aijes-5766	53	12	the	the	DET
aijes-5766	53	13	correctness	correctness	NOUN
aijes-5766	53	14	of	of	ADP
aijes-5766	53	15	accounting	accounting	NOUN
aijes-5766	53	16	records	record	NOUN
aijes-5766	53	17	,	,	PUNCT
aijes-5766	53	18	in	in	ADP
aijes-5766	53	19	order	order	NOUN
aijes-5766	53	20	to	to	PART
aijes-5766	53	21	have	have	AUX
aijes-5766	53	22	reliable	reliable	ADJ
aijes-5766	53	23	financial	financial	ADJ
aijes-5766	53	24	information	information	NOUN
aijes-5766	53	25	.	.	PUNCT
aijes-5766	54	1	internal	internal	ADJ
aijes-5766	54	2	control	control	NOUN
aijes-5766	54	3	is	be	AUX
aijes-5766	54	4	an	an	DET
aijes-5766	54	5	extremely	extremely	ADV
aijes-5766	54	6	complex	complex	ADJ
aijes-5766	54	7	activity	activity	NOUN
aijes-5766	54	8	,	,	PUNCT
aijes-5766	54	9	which	which	PRON
aijes-5766	54	10	is	be	AUX
aijes-5766	54	11	extremely	extremely	ADV
aijes-5766	54	12	important	important	ADJ
aijes-5766	54	13	for	for	ADP
aijes-5766	54	14	the	the	DET
aijes-5766	54	15	company	company	NOUN
aijes-5766	54	16	.	.	PUNCT
aijes-5766	55	1	the	the	DET
aijes-5766	55	2	internal	internal	ADJ
aijes-5766	55	3	control	control	NOUN
aijes-5766	55	4	system	system	NOUN
aijes-5766	55	5	is	be	AUX
aijes-5766	55	6	designed	design	VERB
aijes-5766	55	7	and	and	CCONJ
aijes-5766	55	8	implemented	implement	VERB
aijes-5766	55	9	by	by	ADP
aijes-5766	55	10	the	the	DET
aijes-5766	55	11	employees	employee	NOUN
aijes-5766	55	12	of	of	ADP
aijes-5766	55	13	the	the	DET
aijes-5766	55	14	company	company	NOUN
aijes-5766	55	15	at	at	ADP
aijes-5766	55	16	all	all	DET
aijes-5766	55	17	organizational	organizational	ADJ
aijes-5766	55	18	levels	level	NOUN
aijes-5766	55	19	,	,	PUNCT
aijes-5766	55	20	but	but	CCONJ
aijes-5766	55	21	the	the	DET
aijes-5766	55	22	management	management	NOUN
aijes-5766	55	23	should	should	AUX
aijes-5766	55	24	make	make	VERB
aijes-5766	55	25	additional	additional	ADJ
aijes-5766	55	26	efforts	effort	NOUN
aijes-5766	55	27	so	so	SCONJ
aijes-5766	55	28	that	that	SCONJ
aijes-5766	55	29	the	the	DET
aijes-5766	55	30	expected	expect	VERB
aijes-5766	55	31	benefits	benefit	NOUN
aijes-5766	55	32	are	be	AUX
aijes-5766	55	33	greater	great	ADJ
aijes-5766	55	34	than	than	ADP
aijes-5766	55	35	the	the	DET
aijes-5766	55	36	expected	expect	VERB
aijes-5766	55	37	costs	cost	NOUN
aijes-5766	55	38	in	in	ADP
aijes-5766	55	39	order	order	NOUN
aijes-5766	55	40	to	to	PART
aijes-5766	55	41	achieve	achieve	VERB
aijes-5766	55	42	the	the	DET
aijes-5766	55	43	effectiveness	effectiveness	NOUN
aijes-5766	55	44	of	of	ADP
aijes-5766	55	45	internal	internal	ADJ
aijes-5766	55	46	control	control	NOUN
aijes-5766	55	47	.	.	PUNCT
aijes-5766	56	1	the	the	DET
aijes-5766	56	2	internal	internal	ADJ
aijes-5766	56	3	control	control	NOUN
aijes-5766	56	4	system	system	NOUN
aijes-5766	56	5	is	be	AUX
aijes-5766	56	6	established	establish	VERB
aijes-5766	56	7	differently	differently	ADV
aijes-5766	56	8	from	from	ADP
aijes-5766	56	9	company	company	NOUN
aijes-5766	56	10	to	to	ADP
aijes-5766	56	11	company	company	NOUN
aijes-5766	56	12	,	,	PUNCT
aijes-5766	56	13	primarily	primarily	ADV
aijes-5766	56	14	because	because	SCONJ
aijes-5766	56	15	of	of	ADP
aijes-5766	56	16	the	the	DET
aijes-5766	56	17	different	different	ADJ
aijes-5766	56	18	goals	goal	NOUN
aijes-5766	56	19	they	they	PRON
aijes-5766	56	20	have	have	VERB
aijes-5766	56	21	,	,	PUNCT
aijes-5766	56	22	but	but	CCONJ
aijes-5766	56	23	also	also	ADV
aijes-5766	56	24	because	because	SCONJ
aijes-5766	56	25	of	of	ADP
aijes-5766	56	26	the	the	DET
aijes-5766	56	27	size	size	NOUN
aijes-5766	56	28	of	of	ADP
aijes-5766	56	29	the	the	DET
aijes-5766	56	30	company	company	NOUN
aijes-5766	56	31	,	,	PUNCT
aijes-5766	56	32	number	number	NOUN
aijes-5766	56	33	of	of	ADP
aijes-5766	56	34	employees	employee	NOUN
aijes-5766	56	35	,	,	PUNCT
aijes-5766	56	36	organizational	organizational	ADJ
aijes-5766	56	37	structure	structure	NOUN
aijes-5766	56	38	,	,	PUNCT
aijes-5766	56	39	type	type	NOUN
aijes-5766	56	40	of	of	ADP
aijes-5766	56	41	activity	activity	NOUN
aijes-5766	56	42	,	,	PUNCT
aijes-5766	56	43	etc	etc	X
aijes-5766	56	44	.	.	X
aijes-5766	56	45	internal	internal	ADJ
aijes-5766	56	46	control	control	NOUN
aijes-5766	56	47	implies	imply	VERB
aijes-5766	56	48	analysis	analysis	NOUN
aijes-5766	56	49	of	of	ADP
aijes-5766	56	50	the	the	DET
aijes-5766	56	51	environment	environment	NOUN
aijes-5766	56	52	or	or	CCONJ
aijes-5766	56	53	conditions	condition	NOUN
aijes-5766	56	54	in	in	ADP
aijes-5766	56	55	which	which	PRON
aijes-5766	56	56	control	control	NOUN
aijes-5766	56	57	is	be	AUX
aijes-5766	56	58	carried	carry	VERB
aijes-5766	56	59	out	out	ADP
aijes-5766	56	60	,	,	PUNCT
aijes-5766	56	61	then	then	ADV
aijes-5766	56	62	risk	risk	NOUN
aijes-5766	56	63	assessment	assessment	NOUN
aijes-5766	56	64	,	,	PUNCT
aijes-5766	56	65	undertaking	undertake	VERB
aijes-5766	56	66	control	control	NOUN
aijes-5766	56	67	activities	activity	NOUN
aijes-5766	56	68	,	,	PUNCT
aijes-5766	56	69	information	information	NOUN
aijes-5766	56	70	and	and	CCONJ
aijes-5766	56	71	communications	communication	NOUN
aijes-5766	56	72	,	,	PUNCT
aijes-5766	56	73	and	and	CCONJ
aijes-5766	56	74	supervision	supervision	NOUN
aijes-5766	56	75	and	and	CCONJ
aijes-5766	56	76	monitoring	monitoring	NOUN
aijes-5766	56	77	.	.	PUNCT
aijes-5766	57	1	i.4	i.4	PROPN
aijes-5766	57	2	.	.	PUNCT
aijes-5766	57	3	creative	creative	ADJ
aijes-5766	57	4	accounting	accounting	NOUN
aijes-5766	57	5	in	in	ADP
aijes-5766	57	6	the	the	DET
aijes-5766	57	7	system	system	NOUN
aijes-5766	57	8	of	of	ADP
aijes-5766	57	9	internal	internal	ADJ
aijes-5766	57	10	controls	control	NOUN
aijes-5766	57	11	companies	company	NOUN
aijes-5766	57	12	have	have	VERB
aijes-5766	57	13	their	their	PRON
aijes-5766	57	14	own	own	ADJ
aijes-5766	57	15	specifics	specific	NOUN
aijes-5766	57	16	of	of	ADP
aijes-5766	57	17	work	work	NOUN
aijes-5766	57	18	,	,	PUNCT
aijes-5766	57	19	organization	organization	NOUN
aijes-5766	57	20	,	,	PUNCT
aijes-5766	57	21	or	or	CCONJ
aijes-5766	57	22	activities	activity	NOUN
aijes-5766	57	23	.	.	PUNCT
aijes-5766	58	1	establishing	establish	VERB
aijes-5766	58	2	a	a	DET
aijes-5766	58	3	quality	quality	NOUN
aijes-5766	58	4	and	and	CCONJ
aijes-5766	58	5	reliable	reliable	ADJ
aijes-5766	58	6	system	system	NOUN
aijes-5766	58	7	of	of	ADP
aijes-5766	58	8	internal	internal	ADJ
aijes-5766	58	9	controls	control	NOUN
aijes-5766	58	10	in	in	ADP
aijes-5766	58	11	order	order	NOUN
aijes-5766	58	12	to	to	PART
aijes-5766	58	13	prevent	prevent	VERB
aijes-5766	58	14	the	the	DET
aijes-5766	58	15	application	application	NOUN
aijes-5766	58	16	of	of	ADP
aijes-5766	58	17	creative	creative	ADJ
aijes-5766	58	18	accounting	accounting	NOUN
aijes-5766	58	19	is	be	AUX
aijes-5766	58	20	not	not	PART
aijes-5766	58	21	easy	easy	ADJ
aijes-5766	58	22	to	to	PART
aijes-5766	58	23	implement	implement	VERB
aijes-5766	58	24	.	.	PUNCT
aijes-5766	59	1	internal	internal	ADJ
aijes-5766	59	2	controls	control	NOUN
aijes-5766	59	3	were	be	AUX
aijes-5766	59	4	created	create	VERB
aijes-5766	59	5	to	to	PART
aijes-5766	59	6	protect	protect	VERB
aijes-5766	59	7	the	the	DET
aijes-5766	59	8	company	company	NOUN
aijes-5766	59	9	from	from	ADP
aijes-5766	59	10	creative	creative	ADJ
aijes-5766	59	11	accounting	accounting	NOUN
aijes-5766	59	12	and	and	CCONJ
aijes-5766	59	13	various	various	ADJ
aijes-5766	59	14	frauds	fraud	NOUN
aijes-5766	59	15	.	.	PUNCT
aijes-5766	60	1	in	in	ADP
aijes-5766	60	2	order	order	NOUN
aijes-5766	60	3	to	to	PART
aijes-5766	60	4	prevent	prevent	VERB
aijes-5766	60	5	creative	creative	ADJ
aijes-5766	60	6	accounting	accounting	NOUN
aijes-5766	60	7	,	,	PUNCT
aijes-5766	60	8	internal	internal	ADJ
aijes-5766	60	9	controls	control	NOUN
aijes-5766	60	10	must	must	AUX
aijes-5766	60	11	be	be	AUX
aijes-5766	60	12	applied	apply	VERB
aijes-5766	60	13	at	at	ADP
aijes-5766	60	14	all	all	DET
aijes-5766	60	15	stages	stage	NOUN
aijes-5766	60	16	of	of	ADP
aijes-5766	60	17	the	the	DET
aijes-5766	60	18	accounting	accounting	NOUN
aijes-5766	60	19	process	process	NOUN
aijes-5766	60	20	,	,	PUNCT
aijes-5766	60	21	and	and	CCONJ
aijes-5766	60	22	include	include	VERB
aijes-5766	60	23	control	control	NOUN
aijes-5766	60	24	of	of	ADP
aijes-5766	60	25	the	the	DET
aijes-5766	60	26	input	input	NOUN
aijes-5766	60	27	,	,	PUNCT
aijes-5766	60	28	processing	processing	NOUN
aijes-5766	60	29	and	and	CCONJ
aijes-5766	60	30	output	output	NOUN
aijes-5766	60	31	of	of	ADP
aijes-5766	60	32	information	information	NOUN
aijes-5766	60	33	from	from	ADP
aijes-5766	60	34	the	the	DET
aijes-5766	60	35	accounting	accounting	NOUN
aijes-5766	60	36	system	system	NOUN
aijes-5766	60	37	.	.	PUNCT
aijes-5766	61	1	internal	internal	ADJ
aijes-5766	61	2	controls	control	NOUN
aijes-5766	61	3	include	include	VERB
aijes-5766	61	4	"	"	PUNCT
aijes-5766	61	5	drafting	draft	VERB
aijes-5766	61	6	of	of	ADP
aijes-5766	61	7	written	write	VERB
aijes-5766	61	8	procedures	procedure	NOUN
aijes-5766	61	9	that	that	PRON
aijes-5766	61	10	will	will	AUX
aijes-5766	61	11	define	define	VERB
aijes-5766	61	12	responsible	responsible	ADJ
aijes-5766	61	13	persons	person	NOUN
aijes-5766	61	14	,	,	PUNCT
aijes-5766	61	15	description	description	NOUN
aijes-5766	61	16	of	of	ADP
aijes-5766	61	17	activities	activity	NOUN
aijes-5766	61	18	,	,	PUNCT
aijes-5766	61	19	procedures	procedure	NOUN
aijes-5766	61	20	and	and	CCONJ
aijes-5766	61	21	execution	execution	NOUN
aijes-5766	61	22	deadlines	deadline	NOUN
aijes-5766	61	23	and	and	CCONJ
aijes-5766	61	24	double	double	ADJ
aijes-5766	61	25	signature	signature	NOUN
aijes-5766	61	26	records	record	NOUN
aijes-5766	61	27	"	"	PUNCT
aijes-5766	61	28	(	(	PUNCT
aijes-5766	61	29	bedeković	bedeković	NOUN
aijes-5766	61	30	,	,	PUNCT
aijes-5766	61	31	2013	2013	NUM
aijes-5766	61	32	)	)	PUNCT
aijes-5766	61	33	.	.	PUNCT
aijes-5766	62	1	to	to	PART
aijes-5766	62	2	prevent	prevent	VERB
aijes-5766	62	3	creative	creative	ADJ
aijes-5766	62	4	accounting	accounting	NOUN
aijes-5766	62	5	,	,	PUNCT
aijes-5766	62	6	internal	internal	ADJ
aijes-5766	62	7	controls	control	NOUN
aijes-5766	62	8	are	be	AUX
aijes-5766	62	9	focused	focus	VERB
aijes-5766	62	10	on	on	ADP
aijes-5766	62	11	the	the	DET
aijes-5766	62	12	division	division	NOUN
aijes-5766	62	13	of	of	ADP
aijes-5766	62	14	duties	duty	NOUN
aijes-5766	62	15	and	and	CCONJ
aijes-5766	62	16	authorities	authority	NOUN
aijes-5766	62	17	,	,	PUNCT
aijes-5766	62	18	and	and	CCONJ
aijes-5766	62	19	the	the	DET
aijes-5766	62	20	employee	employee	NOUN
aijes-5766	62	21	can	can	AUX
aijes-5766	62	22	not	not	PART
aijes-5766	62	23	make	make	VERB
aijes-5766	62	24	and	and	CCONJ
aijes-5766	62	25	hide	hide	VERB
aijes-5766	62	26	mistakes	mistake	NOUN
aijes-5766	62	27	,	,	PUNCT
aijes-5766	62	28	irregularities	irregularity	NOUN
aijes-5766	62	29	and	and	CCONJ
aijes-5766	62	30	fraud	fraud	NOUN
aijes-5766	62	31	,	,	PUNCT
aijes-5766	62	32	or	or	CCONJ
aijes-5766	62	33	execute	execute	VERB
aijes-5766	62	34	transactions	transaction	NOUN
aijes-5766	62	35	,	,	PUNCT
aijes-5766	62	36	or	or	CCONJ
aijes-5766	62	37	have	have	VERB
aijes-5766	62	38	control	control	NOUN
aijes-5766	62	39	over	over	ADP
aijes-5766	62	40	the	the	DET
aijes-5766	62	41	company	company	NOUN
aijes-5766	62	42	's	's	PART
aijes-5766	62	43	assets	asset	NOUN
aijes-5766	62	44	(	(	PUNCT
aijes-5766	62	45	gulin	gulin	NOUN
aijes-5766	62	46	et	et	PROPN
aijes-5766	62	47	al	al	PROPN
aijes-5766	62	48	.	.	PROPN
aijes-5766	62	49	,	,	PUNCT
aijes-5766	62	50	2012	2012	NUM
aijes-5766	62	51	)	)	PUNCT
aijes-5766	62	52	.	.	PUNCT
aijes-5766	63	1	i.5	i.5	PROPN
aijes-5766	63	2	.	.	PUNCT
aijes-5766	64	1	overview	overview	NOUN
aijes-5766	64	2	of	of	ADP
aijes-5766	64	3	previous	previous	ADJ
aijes-5766	64	4	research	research	NOUN
aijes-5766	64	5	many	many	ADJ
aijes-5766	64	6	authors	author	NOUN
aijes-5766	64	7	analyze	analyze	VERB
aijes-5766	64	8	the	the	DET
aijes-5766	64	9	importance	importance	NOUN
aijes-5766	64	10	of	of	ADP
aijes-5766	64	11	internal	internal	ADJ
aijes-5766	64	12	control	control	NOUN
aijes-5766	64	13	in	in	ADP
aijes-5766	64	14	preventing	prevent	VERB
aijes-5766	64	15	creative	creative	ADJ
aijes-5766	64	16	accounting	accounting	NOUN
aijes-5766	64	17	.	.	PUNCT
aijes-5766	65	1	tušek	tušek	PRON
aijes-5766	65	2	et	et	PROPN
aijes-5766	65	3	.	.	PUNCT
aijes-5766	66	1	al	al	PROPN
aijes-5766	66	2	.	.	PROPN
aijes-5766	67	1	(	(	PUNCT
aijes-5766	67	2	2014	2014	NUM
aijes-5766	67	3	)	)	PUNCT
aijes-5766	67	4	define	define	VERB
aijes-5766	67	5	internal	internal	ADJ
aijes-5766	67	6	control	control	NOUN
aijes-5766	67	7	as	as	ADP
aijes-5766	67	8	a	a	DET
aijes-5766	67	9	series	series	NOUN
aijes-5766	67	10	of	of	ADP
aijes-5766	67	11	procedures	procedure	NOUN
aijes-5766	67	12	and	and	CCONJ
aijes-5766	67	13	actions	action	NOUN
aijes-5766	67	14	that	that	PRON
aijes-5766	67	15	,	,	PUNCT
aijes-5766	67	16	through	through	ADP
aijes-5766	67	17	the	the	DET
aijes-5766	67	18	principle	principle	NOUN
aijes-5766	67	19	of	of	ADP
aijes-5766	67	20	self	self	NOUN
aijes-5766	67	21	-	-	PUNCT
aijes-5766	67	22	control	control	NOUN
aijes-5766	67	23	,	,	PUNCT
aijes-5766	67	24	are	be	AUX
aijes-5766	67	25	performed	perform	VERB
aijes-5766	67	26	by	by	ADP
aijes-5766	67	27	employees	employee	NOUN
aijes-5766	67	28	at	at	ADP
aijes-5766	67	29	all	all	DET
aijes-5766	67	30	organizational	organizational	ADJ
aijes-5766	67	31	levels	level	NOUN
aijes-5766	67	32	,	,	PUNCT
aijes-5766	67	33	whose	whose	DET
aijes-5766	67	34	goal	goal	NOUN
aijes-5766	67	35	is	be	AUX
aijes-5766	67	36	to	to	PART
aijes-5766	67	37	improve	improve	VERB
aijes-5766	67	38	the	the	DET
aijes-5766	67	39	efficiency	efficiency	NOUN
aijes-5766	67	40	and	and	CCONJ
aijes-5766	67	41	effectiveness	effectiveness	NOUN
aijes-5766	67	42	of	of	ADP
aijes-5766	67	43	all	all	DET
aijes-5766	67	44	business	business	NOUN
aijes-5766	67	45	processes	process	NOUN
aijes-5766	67	46	and	and	CCONJ
aijes-5766	67	47	operations	operation	NOUN
aijes-5766	67	48	as	as	ADP
aijes-5766	67	49	a	a	DET
aijes-5766	67	50	whole	whole	NOUN
aijes-5766	67	51	.	.	PUNCT
aijes-5766	68	1	the	the	DET
aijes-5766	68	2	association	association	NOUN
aijes-5766	68	3	of	of	ADP
aijes-5766	68	4	certified	certify	VERB
aijes-5766	68	5	fraud	fraud	NOUN
aijes-5766	68	6	examiners	examiner	NOUN
aijes-5766	68	7	(	(	PUNCT
aijes-5766	68	8	acfe	acfe	NOUN
aijes-5766	68	9	)	)	PUNCT
aijes-5766	68	10	(	(	PUNCT
aijes-5766	68	11	2020	2020	NUM
aijes-5766	68	12	)	)	PUNCT
aijes-5766	68	13	lists	list	VERB
aijes-5766	68	14	fraud	fraud	VERB
aijes-5766	68	15	in	in	ADP
aijes-5766	68	16	financial	financial	ADJ
aijes-5766	68	17	importance	importance	NOUN
aijes-5766	68	18	of	of	ADP
aijes-5766	68	19	internal	internal	ADJ
aijes-5766	68	20	control	control	NOUN
aijes-5766	68	21	for	for	ADP
aijes-5766	68	22	creative	creative	ADJ
aijes-5766	68	23	accounting	accounting	NOUN
aijes-5766	68	24	96	96	NUM
aijes-5766	68	25	statements	statement	NOUN
aijes-5766	68	26	as	as	ADP
aijes-5766	68	27	the	the	DET
aijes-5766	68	28	main	main	ADJ
aijes-5766	68	29	forms	form	NOUN
aijes-5766	68	30	of	of	ADP
aijes-5766	68	31	fraud	fraud	NOUN
aijes-5766	68	32	committed	commit	VERB
aijes-5766	68	33	by	by	ADP
aijes-5766	68	34	employees	employee	NOUN
aijes-5766	68	35	of	of	ADP
aijes-5766	68	36	the	the	DET
aijes-5766	68	37	organization	organization	NOUN
aijes-5766	68	38	,	,	PUNCT
aijes-5766	68	39	along	along	ADP
aijes-5766	68	40	with	with	ADP
aijes-5766	68	41	corruption	corruption	NOUN
aijes-5766	68	42	and	and	CCONJ
aijes-5766	68	43	embezzlement	embezzlement	NOUN
aijes-5766	68	44	.	.	PUNCT
aijes-5766	69	1	halilčević	halilčević	PROPN
aijes-5766	69	2	(	(	PUNCT
aijes-5766	69	3	2020	2020	NUM
aijes-5766	69	4	)	)	PUNCT
aijes-5766	69	5	believes	believe	VERB
aijes-5766	69	6	that	that	SCONJ
aijes-5766	69	7	in	in	ADP
aijes-5766	69	8	order	order	NOUN
aijes-5766	69	9	for	for	SCONJ
aijes-5766	69	10	the	the	DET
aijes-5766	69	11	internal	internal	ADJ
aijes-5766	69	12	control	control	NOUN
aijes-5766	69	13	system	system	NOUN
aijes-5766	69	14	to	to	PART
aijes-5766	69	15	fulfill	fulfill	VERB
aijes-5766	69	16	its	its	PRON
aijes-5766	69	17	role	role	NOUN
aijes-5766	69	18	in	in	ADP
aijes-5766	69	19	preventing	prevent	VERB
aijes-5766	69	20	fraud	fraud	NOUN
aijes-5766	69	21	,	,	PUNCT
aijes-5766	69	22	it	it	PRON
aijes-5766	69	23	is	be	AUX
aijes-5766	69	24	necessary	necessary	ADJ
aijes-5766	69	25	to	to	PART
aijes-5766	69	26	properly	properly	ADV
aijes-5766	69	27	assess	assess	VERB
aijes-5766	69	28	the	the	DET
aijes-5766	69	29	risks	risk	NOUN
aijes-5766	69	30	faced	face	VERB
aijes-5766	69	31	by	by	ADP
aijes-5766	69	32	the	the	DET
aijes-5766	69	33	company	company	NOUN
aijes-5766	69	34	,	,	PUNCT
aijes-5766	69	35	and	and	CCONJ
aijes-5766	69	36	to	to	PART
aijes-5766	69	37	design	design	VERB
aijes-5766	69	38	appropriate	appropriate	ADJ
aijes-5766	69	39	controls	control	NOUN
aijes-5766	69	40	based	base	VERB
aijes-5766	69	41	on	on	ADP
aijes-5766	69	42	the	the	DET
aijes-5766	69	43	assessed	assessed	ADJ
aijes-5766	69	44	threats	threat	NOUN
aijes-5766	69	45	.	.	PUNCT
aijes-5766	70	1	rajković	rajković	PROPN
aijes-5766	70	2	(	(	PUNCT
aijes-5766	70	3	2021	2021	NUM
aijes-5766	70	4	)	)	PUNCT
aijes-5766	70	5	believes	believe	VERB
aijes-5766	70	6	that	that	SCONJ
aijes-5766	70	7	the	the	DET
aijes-5766	70	8	growing	grow	VERB
aijes-5766	70	9	number	number	NOUN
aijes-5766	70	10	of	of	ADP
aijes-5766	70	11	frauds	fraud	NOUN
aijes-5766	70	12	and	and	CCONJ
aijes-5766	70	13	financial	financial	ADJ
aijes-5766	70	14	scandals	scandal	NOUN
aijes-5766	70	15	in	in	ADP
aijes-5766	70	16	the	the	DET
aijes-5766	70	17	last	last	ADJ
aijes-5766	70	18	few	few	ADJ
aijes-5766	70	19	decades	decade	NOUN
aijes-5766	70	20	justifies	justify	VERB
aijes-5766	70	21	the	the	DET
aijes-5766	70	22	skepticism	skepticism	NOUN
aijes-5766	70	23	and	and	CCONJ
aijes-5766	70	24	fear	fear	NOUN
aijes-5766	70	25	of	of	ADP
aijes-5766	70	26	external	external	ADJ
aijes-5766	70	27	users	user	NOUN
aijes-5766	70	28	regarding	regard	VERB
aijes-5766	70	29	the	the	DET
aijes-5766	70	30	credibility	credibility	NOUN
aijes-5766	70	31	of	of	ADP
aijes-5766	70	32	financial	financial	ADJ
aijes-5766	70	33	statements	statement	NOUN
aijes-5766	70	34	presented	present	VERB
aijes-5766	70	35	by	by	ADP
aijes-5766	70	36	reporting	report	VERB
aijes-5766	70	37	entities	entity	NOUN
aijes-5766	70	38	.	.	PUNCT
aijes-5766	71	1	the	the	DET
aijes-5766	71	2	coso	coso	PROPN
aijes-5766	71	3	framework	framework	PROPN
aijes-5766	71	4	(	(	PUNCT
aijes-5766	71	5	2013	2013	NUM
aijes-5766	71	6	)	)	PUNCT
aijes-5766	71	7	states	state	VERB
aijes-5766	71	8	that	that	SCONJ
aijes-5766	71	9	"	"	PUNCT
aijes-5766	71	10	transaction	transaction	NOUN
aijes-5766	71	11	controls	control	NOUN
aijes-5766	71	12	are	be	AUX
aijes-5766	71	13	the	the	DET
aijes-5766	71	14	most	most	ADV
aijes-5766	71	15	important	important	ADJ
aijes-5766	71	16	controls	control	NOUN
aijes-5766	71	17	in	in	ADP
aijes-5766	71	18	an	an	DET
aijes-5766	71	19	enterprise	enterprise	NOUN
aijes-5766	71	20	,	,	PUNCT
aijes-5766	71	21	since	since	SCONJ
aijes-5766	71	22	they	they	PRON
aijes-5766	71	23	are	be	AUX
aijes-5766	71	24	directly	directly	ADV
aijes-5766	71	25	related	relate	VERB
aijes-5766	71	26	to	to	ADP
aijes-5766	71	27	risks	risk	NOUN
aijes-5766	71	28	in	in	ADP
aijes-5766	71	29	business	business	NOUN
aijes-5766	71	30	processes	process	NOUN
aijes-5766	71	31	established	establish	VERB
aijes-5766	71	32	to	to	PART
aijes-5766	71	33	meet	meet	VERB
aijes-5766	71	34	set	set	ADJ
aijes-5766	71	35	goals	goal	NOUN
aijes-5766	71	36	.	.	PUNCT
aijes-5766	71	37	"	"	PUNCT
aijes-5766	72	1	according	accord	VERB
aijes-5766	72	2	to	to	ADP
aijes-5766	72	3	deloitte	deloitte	PROPN
aijes-5766	72	4	(	(	PUNCT
aijes-5766	72	5	2021	2021	NUM
aijes-5766	72	6	)	)	PUNCT
aijes-5766	72	7	"	"	PUNCT
aijes-5766	72	8	understanding	understand	VERB
aijes-5766	72	9	the	the	DET
aijes-5766	72	10	most	most	ADV
aijes-5766	72	11	important	important	ADJ
aijes-5766	72	12	risks	risk	NOUN
aijes-5766	72	13	that	that	PRON
aijes-5766	72	14	threaten	threaten	VERB
aijes-5766	72	15	the	the	DET
aijes-5766	72	16	company	company	NOUN
aijes-5766	72	17	and	and	CCONJ
aijes-5766	72	18	designing	design	VERB
aijes-5766	72	19	relevant	relevant	ADJ
aijes-5766	72	20	internal	internal	ADJ
aijes-5766	72	21	controls	control	NOUN
aijes-5766	72	22	to	to	PART
aijes-5766	72	23	mitigate	mitigate	VERB
aijes-5766	72	24	these	these	DET
aijes-5766	72	25	risks	risk	NOUN
aijes-5766	72	26	can	can	AUX
aijes-5766	72	27	be	be	AUX
aijes-5766	72	28	a	a	DET
aijes-5766	72	29	key	key	ADJ
aijes-5766	72	30	differentiating	differentiate	VERB
aijes-5766	72	31	factor	factor	NOUN
aijes-5766	72	32	in	in	ADP
aijes-5766	72	33	the	the	DET
aijes-5766	72	34	growth	growth	NOUN
aijes-5766	72	35	and	and	CCONJ
aijes-5766	72	36	development	development	NOUN
aijes-5766	72	37	of	of	ADP
aijes-5766	72	38	the	the	DET
aijes-5766	72	39	company	company	NOUN
aijes-5766	72	40	"	"	PUNCT
aijes-5766	72	41	.	.	PUNCT
aijes-5766	73	1	mahaček	mahaček	PROPN
aijes-5766	73	2	,	,	PUNCT
aijes-5766	73	3	bolfek	bolfek	NOUN
aijes-5766	73	4	and	and	CCONJ
aijes-5766	73	5	šakota	šakota	NOUN
aijes-5766	73	6	(	(	PUNCT
aijes-5766	73	7	2015	2015	NUM
aijes-5766	73	8	)	)	PUNCT
aijes-5766	73	9	believe	believe	VERB
aijes-5766	73	10	that	that	SCONJ
aijes-5766	73	11	with	with	ADP
aijes-5766	73	12	the	the	DET
aijes-5766	73	13	establishment	establishment	NOUN
aijes-5766	73	14	of	of	ADP
aijes-5766	73	15	internal	internal	ADJ
aijes-5766	73	16	control	control	NOUN
aijes-5766	73	17	,	,	PUNCT
aijes-5766	73	18	as	as	ADV
aijes-5766	73	19	well	well	ADV
aijes-5766	73	20	as	as	ADP
aijes-5766	73	21	internal	internal	ADJ
aijes-5766	73	22	audit	audit	NOUN
aijes-5766	73	23	,	,	PUNCT
aijes-5766	73	24	it	it	PRON
aijes-5766	73	25	provides	provide	VERB
aijes-5766	73	26	greater	great	ADJ
aijes-5766	73	27	opportunities	opportunity	NOUN
aijes-5766	73	28	for	for	ADP
aijes-5766	73	29	detecting	detect	VERB
aijes-5766	73	30	and	and	CCONJ
aijes-5766	73	31	preventing	prevent	VERB
aijes-5766	73	32	fraud	fraud	NOUN
aijes-5766	73	33	.	.	PUNCT
aijes-5766	74	1	ii	ii	PROPN
aijes-5766	74	2	.	.	PUNCT
aijes-5766	74	3	methodology	methodology	PROPN
aijes-5766	74	4	ii.1	ii.1	PROPN
aijes-5766	74	5	.	.	PUNCT
aijes-5766	75	1	population	population	NOUN
aijes-5766	75	2	and	and	CCONJ
aijes-5766	75	3	sample	sample	VERB
aijes-5766	75	4	empirical	empirical	ADJ
aijes-5766	75	5	research	research	NOUN
aijes-5766	75	6	that	that	PRON
aijes-5766	75	7	was	be	AUX
aijes-5766	75	8	conducted	conduct	VERB
aijes-5766	75	9	tried	try	VERB
aijes-5766	75	10	to	to	PART
aijes-5766	75	11	prove	prove	VERB
aijes-5766	75	12	what	what	PRON
aijes-5766	75	13	are	be	AUX
aijes-5766	75	14	the	the	DET
aijes-5766	75	15	motives	motive	NOUN
aijes-5766	75	16	for	for	ADP
aijes-5766	75	17	accounting	accounting	NOUN
aijes-5766	75	18	fraud	fraud	NOUN
aijes-5766	75	19	,	,	PUNCT
aijes-5766	75	20	and	and	CCONJ
aijes-5766	75	21	what	what	PRON
aijes-5766	75	22	are	be	AUX
aijes-5766	75	23	the	the	DET
aijes-5766	75	24	consequences	consequence	NOUN
aijes-5766	75	25	of	of	ADP
aijes-5766	75	26	these	these	DET
aijes-5766	75	27	frauds	fraud	NOUN
aijes-5766	75	28	.	.	PUNCT
aijes-5766	76	1	the	the	DET
aijes-5766	76	2	target	target	NOUN
aijes-5766	76	3	population	population	NOUN
aijes-5766	76	4	in	in	ADP
aijes-5766	76	5	the	the	DET
aijes-5766	76	6	research	research	NOUN
aijes-5766	76	7	were	be	AUX
aijes-5766	76	8	employees	employee	NOUN
aijes-5766	76	9	in	in	ADP
aijes-5766	76	10	accounting	accounting	NOUN
aijes-5766	76	11	,	,	PUNCT
aijes-5766	76	12	finance	finance	NOUN
aijes-5766	76	13	and	and	CCONJ
aijes-5766	76	14	internal	internal	ADJ
aijes-5766	76	15	auditors	auditor	NOUN
aijes-5766	76	16	on	on	ADP
aijes-5766	76	17	the	the	DET
aijes-5766	76	18	territory	territory	NOUN
aijes-5766	76	19	of	of	ADP
aijes-5766	76	20	bosnia	bosnia	PROPN
aijes-5766	76	21	and	and	CCONJ
aijes-5766	76	22	herzegovina	herzegovina	PROPN
aijes-5766	76	23	.	.	PUNCT
aijes-5766	77	1	a	a	DET
aijes-5766	77	2	questionnaire	questionnaire	NOUN
aijes-5766	77	3	was	be	AUX
aijes-5766	77	4	used	use	VERB
aijes-5766	77	5	to	to	PART
aijes-5766	77	6	examine	examine	VERB
aijes-5766	77	7	the	the	DET
aijes-5766	77	8	effectiveness	effectiveness	NOUN
aijes-5766	77	9	of	of	ADP
aijes-5766	77	10	internal	internal	ADJ
aijes-5766	77	11	controls	control	NOUN
aijes-5766	77	12	and	and	CCONJ
aijes-5766	77	13	creative	creative	ADJ
aijes-5766	77	14	accounting	accounting	NOUN
aijes-5766	77	15	procedures	procedure	NOUN
aijes-5766	77	16	.	.	PUNCT
aijes-5766	78	1	91	91	NUM
aijes-5766	78	2	employees	employee	NOUN
aijes-5766	78	3	who	who	PRON
aijes-5766	78	4	duly	duly	ADV
aijes-5766	78	5	returned	return	VERB
aijes-5766	78	6	the	the	DET
aijes-5766	78	7	completed	complete	VERB
aijes-5766	78	8	survey	survey	NOUN
aijes-5766	78	9	questionnaires	questionnaire	NOUN
aijes-5766	78	10	were	be	AUX
aijes-5766	78	11	surveyed	survey	VERB
aijes-5766	78	12	.	.	PUNCT
aijes-5766	79	1	the	the	DET
aijes-5766	79	2	paper	paper	NOUN
aijes-5766	79	3	set	set	VERB
aijes-5766	79	4	itself	itself	PRON
aijes-5766	79	5	the	the	DET
aijes-5766	79	6	task	task	NOUN
aijes-5766	79	7	of	of	ADP
aijes-5766	79	8	investigating	investigate	VERB
aijes-5766	79	9	the	the	DET
aijes-5766	79	10	significance	significance	NOUN
aijes-5766	79	11	of	of	ADP
aijes-5766	79	12	internal	internal	ADJ
aijes-5766	79	13	control	control	NOUN
aijes-5766	79	14	in	in	ADP
aijes-5766	79	15	preventing	prevent	VERB
aijes-5766	79	16	the	the	DET
aijes-5766	79	17	application	application	NOUN
aijes-5766	79	18	of	of	ADP
aijes-5766	79	19	creative	creative	ADJ
aijes-5766	79	20	accounting	accounting	NOUN
aijes-5766	79	21	.	.	PUNCT
aijes-5766	80	1	in	in	ADP
aijes-5766	80	2	accordance	accordance	NOUN
aijes-5766	80	3	with	with	ADP
aijes-5766	80	4	all	all	DET
aijes-5766	80	5	the	the	DET
aijes-5766	80	6	above	above	ADJ
aijes-5766	80	7	,	,	PUNCT
aijes-5766	80	8	the	the	DET
aijes-5766	80	9	paper	paper	NOUN
aijes-5766	80	10	sets	set	VERB
aijes-5766	80	11	out	out	ADP
aijes-5766	80	12	the	the	DET
aijes-5766	80	13	main	main	ADJ
aijes-5766	80	14	and	and	CCONJ
aijes-5766	80	15	one	one	NUM
aijes-5766	80	16	auxiliary	auxiliary	ADJ
aijes-5766	80	17	scientific	scientific	ADJ
aijes-5766	80	18	research	research	NOUN
aijes-5766	80	19	hypotheses	hypothesis	NOUN
aijes-5766	80	20	:	:	PUNCT
aijes-5766	80	21	h1	h1	X
aijes-5766	80	22	.	.	PUNCT
aijes-5766	81	1	the	the	DET
aijes-5766	81	2	application	application	NOUN
aijes-5766	81	3	of	of	ADP
aijes-5766	81	4	creative	creative	ADJ
aijes-5766	81	5	accounting	accounting	NOUN
aijes-5766	81	6	has	have	VERB
aijes-5766	81	7	an	an	DET
aijes-5766	81	8	impact	impact	NOUN
aijes-5766	81	9	on	on	ADP
aijes-5766	81	10	the	the	DET
aijes-5766	81	11	quality	quality	NOUN
aijes-5766	81	12	of	of	ADP
aijes-5766	81	13	financial	financial	ADJ
aijes-5766	81	14	statements	statement	NOUN
aijes-5766	81	15	.	.	PUNCT
aijes-5766	82	1	ph1	ph1	NOUN
aijes-5766	82	2	.	.	PUNCT
aijes-5766	83	1	with	with	ADP
aijes-5766	83	2	a	a	DET
aijes-5766	83	3	well	well	ADV
aijes-5766	83	4	-	-	PUNCT
aijes-5766	83	5	established	establish	VERB
aijes-5766	83	6	internal	internal	ADJ
aijes-5766	83	7	control	control	NOUN
aijes-5766	83	8	,	,	PUNCT
aijes-5766	83	9	the	the	DET
aijes-5766	83	10	application	application	NOUN
aijes-5766	83	11	of	of	ADP
aijes-5766	83	12	creative	creative	ADJ
aijes-5766	83	13	accounting	accounting	NOUN
aijes-5766	83	14	is	be	AUX
aijes-5766	83	15	prevented	prevent	VERB
aijes-5766	83	16	.	.	PUNCT
aijes-5766	84	1	ii.2	ii.2	PROPN
aijes-5766	84	2	.	.	PUNCT
aijes-5766	85	1	statistical	statistical	ADJ
aijes-5766	85	2	analysis	analysis	NOUN
aijes-5766	85	3	the	the	DET
aijes-5766	85	4	conducted	conducted	ADJ
aijes-5766	85	5	research	research	NOUN
aijes-5766	85	6	is	be	AUX
aijes-5766	85	7	based	base	VERB
aijes-5766	85	8	on	on	ADP
aijes-5766	85	9	the	the	DET
aijes-5766	85	10	collection	collection	NOUN
aijes-5766	85	11	of	of	ADP
aijes-5766	85	12	primary	primary	ADJ
aijes-5766	85	13	data	datum	NOUN
aijes-5766	85	14	,	,	PUNCT
aijes-5766	85	15	a	a	DET
aijes-5766	85	16	method	method	NOUN
aijes-5766	85	17	of	of	ADP
aijes-5766	85	18	surveys	survey	NOUN
aijes-5766	85	19	through	through	ADP
aijes-5766	85	20	a	a	DET
aijes-5766	85	21	highly	highly	ADV
aijes-5766	85	22	structured	structured	ADJ
aijes-5766	85	23	questionnaire	questionnaire	NOUN
aijes-5766	85	24	intended	intend	VERB
aijes-5766	85	25	for	for	ADP
aijes-5766	85	26	employees	employee	NOUN
aijes-5766	85	27	in	in	ADP
aijes-5766	85	28	accounting	accounting	NOUN
aijes-5766	85	29	,	,	PUNCT
aijes-5766	85	30	finance	finance	NOUN
aijes-5766	85	31	and	and	CCONJ
aijes-5766	85	32	internal	internal	ADJ
aijes-5766	85	33	audits	audits	NOUN
aijes-5766	85	34	.	.	PUNCT
aijes-5766	86	1	out	out	ADP
aijes-5766	86	2	of	of	ADP
aijes-5766	86	3	the	the	DET
aijes-5766	86	4	total	total	ADJ
aijes-5766	86	5	number	number	NOUN
aijes-5766	86	6	of	of	ADP
aijes-5766	86	7	questionnaires	questionnaire	NOUN
aijes-5766	86	8	sent	send	VERB
aijes-5766	86	9	to	to	ADP
aijes-5766	86	10	120	120	NUM
aijes-5766	86	11	e	e	NOUN
aijes-5766	86	12	-	-	NOUN
aijes-5766	86	13	mail	mail	NOUN
aijes-5766	86	14	addresses	address	NOUN
aijes-5766	86	15	,	,	PUNCT
aijes-5766	86	16	in	in	ADP
aijes-5766	86	17	the	the	DET
aijes-5766	86	18	period	period	NOUN
aijes-5766	86	19	from	from	ADP
aijes-5766	86	20	october	october	PROPN
aijes-5766	86	21	1	1	NUM
aijes-5766	86	22	,	,	PUNCT
aijes-5766	86	23	2022	2022	NUM
aijes-5766	86	24	to	to	ADP
aijes-5766	86	25	february	february	PROPN
aijes-5766	86	26	1	1	NUM
aijes-5766	86	27	,	,	PUNCT
aijes-5766	86	28	2023	2023	NUM
aijes-5766	86	29	,	,	PUNCT
aijes-5766	86	30	91	91	NUM
aijes-5766	86	31	duly	duly	ADV
aijes-5766	86	32	completed	complete	VERB
aijes-5766	86	33	questionnaires	questionnaire	NOUN
aijes-5766	86	34	were	be	AUX
aijes-5766	86	35	returned	return	VERB
aijes-5766	86	36	,	,	PUNCT
aijes-5766	86	37	which	which	PRON
aijes-5766	86	38	is	be	AUX
aijes-5766	86	39	a	a	DET
aijes-5766	86	40	response	response	NOUN
aijes-5766	86	41	rate	rate	NOUN
aijes-5766	86	42	of	of	ADP
aijes-5766	86	43	76.00	76.00	NUM
aijes-5766	86	44	%	%	NOUN
aijes-5766	86	45	of	of	ADP
aijes-5766	86	46	the	the	DET
aijes-5766	86	47	total	total	ADJ
aijes-5766	86	48	sample	sample	NOUN
aijes-5766	86	49	.	.	PUNCT
aijes-5766	87	1	the	the	DET
aijes-5766	87	2	response	response	NOUN
aijes-5766	87	3	rate	rate	NOUN
aijes-5766	87	4	is	be	AUX
aijes-5766	87	5	considered	consider	VERB
aijes-5766	87	6	acceptable	acceptable	ADJ
aijes-5766	87	7	for	for	ADP
aijes-5766	87	8	this	this	DET
aijes-5766	87	9	type	type	NOUN
aijes-5766	87	10	of	of	ADP
aijes-5766	87	11	research	research	NOUN
aijes-5766	87	12	,	,	PUNCT
aijes-5766	87	13	but	but	CCONJ
aijes-5766	87	14	it	it	PRON
aijes-5766	87	15	is	be	AUX
aijes-5766	87	16	noted	note	VERB
aijes-5766	87	17	that	that	SCONJ
aijes-5766	87	18	the	the	DET
aijes-5766	87	19	results	result	NOUN
aijes-5766	87	20	of	of	ADP
aijes-5766	87	21	this	this	DET
aijes-5766	87	22	research	research	NOUN
aijes-5766	87	23	are	be	AUX
aijes-5766	87	24	not	not	PART
aijes-5766	87	25	a	a	DET
aijes-5766	87	26	rule	rule	NOUN
aijes-5766	87	27	,	,	PUNCT
aijes-5766	87	28	but	but	CCONJ
aijes-5766	87	29	are	be	AUX
aijes-5766	87	30	certainly	certainly	ADV
aijes-5766	87	31	a	a	DET
aijes-5766	87	32	good	good	ADJ
aijes-5766	87	33	guideline	guideline	NOUN
aijes-5766	87	34	for	for	ADP
aijes-5766	87	35	future	future	ADJ
aijes-5766	87	36	research	research	NOUN
aijes-5766	87	37	.	.	PUNCT
aijes-5766	88	1	adequate	adequate	ADJ
aijes-5766	88	2	control	control	NOUN
aijes-5766	88	3	is	be	AUX
aijes-5766	88	4	considered	consider	VERB
aijes-5766	88	5	to	to	PART
aijes-5766	88	6	have	have	AUX
aijes-5766	88	7	been	be	AUX
aijes-5766	88	8	established	establish	VERB
aijes-5766	88	9	if	if	SCONJ
aijes-5766	88	10	it	it	PRON
aijes-5766	88	11	was	be	AUX
aijes-5766	88	12	planned	plan	VERB
aijes-5766	88	13	and	and	CCONJ
aijes-5766	88	14	designed	design	VERB
aijes-5766	88	15	by	by	ADP
aijes-5766	88	16	the	the	DET
aijes-5766	88	17	management	management	NOUN
aijes-5766	88	18	with	with	ADP
aijes-5766	88	19	the	the	DET
aijes-5766	88	20	aim	aim	NOUN
aijes-5766	88	21	of	of	ADP
aijes-5766	88	22	managing	manage	VERB
aijes-5766	88	23	the	the	DET
aijes-5766	88	24	organization	organization	NOUN
aijes-5766	88	25	's	's	PART
aijes-5766	88	26	risks	risk	NOUN
aijes-5766	88	27	effectively	effectively	ADV
aijes-5766	88	28	,	,	PUNCT
aijes-5766	88	29	and	and	CCONJ
aijes-5766	88	30	achieving	achieve	VERB
aijes-5766	88	31	the	the	DET
aijes-5766	88	32	organization	organization	NOUN
aijes-5766	88	33	's	's	PART
aijes-5766	88	34	goals	goal	NOUN
aijes-5766	88	35	efficiently	efficiently	ADV
aijes-5766	88	36	and	and	CCONJ
aijes-5766	88	37	economically	economically	ADV
aijes-5766	88	38	.	.	PUNCT
aijes-5766	89	1	azira	azira	PROPN
aijes-5766	89	2	osmanović	osmanović	PROPN
aijes-5766	89	3	,	,	PUNCT
aijes-5766	89	4	damir	damir	PROPN
aijes-5766	89	5	šarić	šarić	VERB
aijes-5766	89	6	97	97	NUM
aijes-5766	89	7	iii	iii	NOUN
aijes-5766	89	8	.	.	PUNCT
aijes-5766	89	9	results	result	NOUN
aijes-5766	89	10	at	at	ADP
aijes-5766	89	11	the	the	DET
aijes-5766	89	12	beginning	beginning	NOUN
aijes-5766	89	13	,	,	PUNCT
aijes-5766	90	1	creative	creative	ADJ
aijes-5766	90	2	accounting	accounting	NOUN
aijes-5766	90	3	aimed	aim	VERB
aijes-5766	90	4	to	to	PART
aijes-5766	90	5	enable	enable	VERB
aijes-5766	90	6	accountants	accountant	NOUN
aijes-5766	90	7	to	to	PART
aijes-5766	90	8	apply	apply	VERB
aijes-5766	90	9	accounting	accounting	NOUN
aijes-5766	90	10	policies	policy	NOUN
aijes-5766	90	11	more	more	ADV
aijes-5766	90	12	flexibly	flexibly	ADV
aijes-5766	90	13	,	,	PUNCT
aijes-5766	90	14	however	however	ADV
aijes-5766	90	15	,	,	PUNCT
aijes-5766	90	16	in	in	ADP
aijes-5766	90	17	practice	practice	NOUN
aijes-5766	90	18	,	,	PUNCT
aijes-5766	90	19	creative	creative	ADJ
aijes-5766	90	20	accounting	accounting	NOUN
aijes-5766	90	21	has	have	AUX
aijes-5766	90	22	become	become	VERB
aijes-5766	90	23	synonymous	synonymous	ADJ
aijes-5766	90	24	with	with	ADP
aijes-5766	90	25	manipulative	manipulative	ADJ
aijes-5766	90	26	accounting	accounting	NOUN
aijes-5766	90	27	.	.	PUNCT
aijes-5766	91	1	in	in	ADP
aijes-5766	91	2	order	order	NOUN
aijes-5766	91	3	to	to	PART
aijes-5766	91	4	prevent	prevent	VERB
aijes-5766	91	5	manipulations	manipulation	NOUN
aijes-5766	91	6	with	with	ADP
aijes-5766	91	7	accounting	accounting	NOUN
aijes-5766	91	8	data	datum	NOUN
aijes-5766	91	9	,	,	PUNCT
aijes-5766	91	10	it	it	PRON
aijes-5766	91	11	is	be	AUX
aijes-5766	91	12	necessary	necessary	ADJ
aijes-5766	91	13	to	to	PART
aijes-5766	91	14	introduce	introduce	VERB
aijes-5766	91	15	internal	internal	ADJ
aijes-5766	91	16	controls	control	NOUN
aijes-5766	91	17	.	.	PUNCT
aijes-5766	92	1	this	this	DET
aijes-5766	92	2	research	research	NOUN
aijes-5766	92	3	sought	seek	VERB
aijes-5766	92	4	to	to	PART
aijes-5766	92	5	investigate	investigate	VERB
aijes-5766	92	6	whether	whether	SCONJ
aijes-5766	92	7	accountants	accountant	NOUN
aijes-5766	92	8	,	,	PUNCT
aijes-5766	92	9	financiers	financier	NOUN
aijes-5766	92	10	and	and	CCONJ
aijes-5766	92	11	internal	internal	ADJ
aijes-5766	92	12	auditors	auditor	NOUN
aijes-5766	92	13	believe	believe	VERB
aijes-5766	92	14	that	that	SCONJ
aijes-5766	92	15	internal	internal	ADJ
aijes-5766	92	16	control	control	NOUN
aijes-5766	92	17	is	be	AUX
aijes-5766	92	18	important	important	ADJ
aijes-5766	92	19	for	for	ADP
aijes-5766	92	20	preventing	prevent	VERB
aijes-5766	92	21	the	the	DET
aijes-5766	92	22	application	application	NOUN
aijes-5766	92	23	of	of	ADP
aijes-5766	92	24	creative	creative	ADJ
aijes-5766	92	25	accounting	accounting	NOUN
aijes-5766	92	26	.	.	PUNCT
aijes-5766	93	1	on	on	ADP
aijes-5766	93	2	the	the	DET
aijes-5766	93	3	basis	basis	NOUN
aijes-5766	93	4	of	of	ADP
aijes-5766	93	5	91	91	NUM
aijes-5766	93	6	duly	duly	ADV
aijes-5766	93	7	completed	complete	VERB
aijes-5766	93	8	questionnaires	questionnaire	NOUN
aijes-5766	93	9	,	,	PUNCT
aijes-5766	93	10	a	a	DET
aijes-5766	93	11	new	new	ADJ
aijes-5766	93	12	picture	picture	NOUN
aijes-5766	93	13	was	be	AUX
aijes-5766	93	14	obtained	obtain	VERB
aijes-5766	93	15	about	about	ADP
aijes-5766	93	16	the	the	DET
aijes-5766	93	17	application	application	NOUN
aijes-5766	93	18	of	of	ADP
aijes-5766	93	19	creative	creative	ADJ
aijes-5766	93	20	accounting	accounting	NOUN
aijes-5766	93	21	and	and	CCONJ
aijes-5766	93	22	the	the	DET
aijes-5766	93	23	efficiency	efficiency	NOUN
aijes-5766	93	24	of	of	ADP
aijes-5766	93	25	internal	internal	ADJ
aijes-5766	93	26	control	control	NOUN
aijes-5766	93	27	.	.	PUNCT
aijes-5766	94	1	in	in	ADP
aijes-5766	94	2	the	the	DET
aijes-5766	94	3	research	research	NOUN
aijes-5766	94	4	that	that	PRON
aijes-5766	94	5	was	be	AUX
aijes-5766	94	6	conducted	conduct	VERB
aijes-5766	94	7	,	,	PUNCT
aijes-5766	94	8	the	the	DET
aijes-5766	94	9	respondents	respondent	NOUN
aijes-5766	94	10	made	make	VERB
aijes-5766	94	11	an	an	DET
aijes-5766	94	12	exceptional	exceptional	ADJ
aijes-5766	94	13	contribution	contribution	NOUN
aijes-5766	94	14	to	to	ADP
aijes-5766	94	15	a	a	DET
aijes-5766	94	16	better	well	ADJ
aijes-5766	94	17	understanding	understanding	NOUN
aijes-5766	94	18	of	of	ADP
aijes-5766	94	19	the	the	DET
aijes-5766	94	20	subject	subject	NOUN
aijes-5766	94	21	matter	matter	NOUN
aijes-5766	94	22	.	.	PUNCT
aijes-5766	95	1	out	out	ADP
aijes-5766	95	2	of	of	ADP
aijes-5766	95	3	91	91	NUM
aijes-5766	95	4	respondents	respondent	NOUN
aijes-5766	95	5	in	in	ADP
aijes-5766	95	6	the	the	DET
aijes-5766	95	7	survey	survey	NOUN
aijes-5766	95	8	,	,	PUNCT
aijes-5766	95	9	36	36	NUM
aijes-5766	95	10	heads	head	NOUN
aijes-5766	95	11	of	of	ADP
aijes-5766	95	12	accounting	accounting	NOUN
aijes-5766	95	13	,	,	PUNCT
aijes-5766	95	14	20	20	NUM
aijes-5766	95	15	clerks	clerk	NOUN
aijes-5766	95	16	employed	employ	VERB
aijes-5766	95	17	in	in	ADP
aijes-5766	95	18	the	the	DET
aijes-5766	95	19	accounting	accounting	NOUN
aijes-5766	95	20	service	service	NOUN
aijes-5766	95	21	,	,	PUNCT
aijes-5766	95	22	27	27	NUM
aijes-5766	95	23	clerks	clerk	NOUN
aijes-5766	95	24	employed	employ	VERB
aijes-5766	95	25	in	in	ADP
aijes-5766	95	26	finance	finance	NOUN
aijes-5766	95	27	,	,	PUNCT
aijes-5766	95	28	and	and	CCONJ
aijes-5766	95	29	8	8	NUM
aijes-5766	95	30	internal	internal	ADJ
aijes-5766	95	31	auditors	auditor	NOUN
aijes-5766	95	32	gave	give	VERB
aijes-5766	95	33	answers	answer	NOUN
aijes-5766	95	34	to	to	ADP
aijes-5766	95	35	the	the	DET
aijes-5766	95	36	questions	question	NOUN
aijes-5766	95	37	.	.	PUNCT
aijes-5766	96	1	most	most	ADJ
aijes-5766	96	2	respondents	respondent	NOUN
aijes-5766	96	3	(	(	PUNCT
aijes-5766	96	4	68.1	68.1	NUM
aijes-5766	96	5	%	%	NOUN
aijes-5766	96	6	)	)	PUNCT
aijes-5766	96	7	believe	believe	VERB
aijes-5766	96	8	that	that	SCONJ
aijes-5766	96	9	the	the	DET
aijes-5766	96	10	application	application	NOUN
aijes-5766	96	11	of	of	ADP
aijes-5766	96	12	creative	creative	ADJ
aijes-5766	96	13	accounting	accounting	NOUN
aijes-5766	96	14	affects	affect	VERB
aijes-5766	96	15	the	the	DET
aijes-5766	96	16	quality	quality	NOUN
aijes-5766	96	17	of	of	ADP
aijes-5766	96	18	financial	financial	ADJ
aijes-5766	96	19	statements	statement	NOUN
aijes-5766	96	20	.	.	PUNCT
aijes-5766	97	1	a	a	DET
aijes-5766	97	2	smaller	small	ADJ
aijes-5766	97	3	number	number	NOUN
aijes-5766	97	4	(	(	PUNCT
aijes-5766	97	5	29.7	29.7	NUM
aijes-5766	97	6	%	%	NOUN
aijes-5766	97	7	)	)	PUNCT
aijes-5766	97	8	of	of	ADP
aijes-5766	97	9	them	they	PRON
aijes-5766	97	10	believe	believe	VERB
aijes-5766	97	11	that	that	SCONJ
aijes-5766	97	12	the	the	DET
aijes-5766	97	13	application	application	NOUN
aijes-5766	97	14	of	of	ADP
aijes-5766	97	15	creative	creative	ADJ
aijes-5766	97	16	accounting	accounting	NOUN
aijes-5766	97	17	has	have	VERB
aijes-5766	97	18	little	little	ADJ
aijes-5766	97	19	effect	effect	NOUN
aijes-5766	97	20	on	on	ADP
aijes-5766	97	21	financial	financial	ADJ
aijes-5766	97	22	statements	statement	NOUN
aijes-5766	97	23	,	,	PUNCT
aijes-5766	97	24	while	while	SCONJ
aijes-5766	97	25	there	there	PRON
aijes-5766	97	26	are	be	VERB
aijes-5766	97	27	the	the	DET
aijes-5766	97	28	least	least	ADJ
aijes-5766	97	29	number	number	NOUN
aijes-5766	97	30	of	of	ADP
aijes-5766	97	31	those	those	PRON
aijes-5766	97	32	(	(	PUNCT
aijes-5766	97	33	2.2	2.2	NUM
aijes-5766	97	34	%	%	NOUN
aijes-5766	97	35	)	)	PUNCT
aijes-5766	97	36	who	who	PRON
aijes-5766	97	37	believe	believe	VERB
aijes-5766	97	38	that	that	SCONJ
aijes-5766	97	39	creative	creative	ADJ
aijes-5766	97	40	accounting	accounting	NOUN
aijes-5766	97	41	has	have	VERB
aijes-5766	97	42	no	no	DET
aijes-5766	97	43	effect	effect	NOUN
aijes-5766	97	44	on	on	ADP
aijes-5766	97	45	financial	financial	ADJ
aijes-5766	97	46	statements	statement	NOUN
aijes-5766	97	47	.	.	PUNCT
aijes-5766	98	1	figure	figure	NOUN
aijes-5766	98	2	1	1	NUM
aijes-5766	98	3	.	.	PUNCT
aijes-5766	98	4	surveyed	survey	VERB
aijes-5766	98	5	according	accord	VERB
aijes-5766	98	6	to	to	ADP
aijes-5766	98	7	the	the	DET
aijes-5766	98	8	evaluation	evaluation	NOUN
aijes-5766	98	9	of	of	ADP
aijes-5766	98	10	the	the	DET
aijes-5766	98	11	efficiency	efficiency	NOUN
aijes-5766	98	12	of	of	ADP
aijes-5766	98	13	internal	internal	ADJ
aijes-5766	98	14	control	control	NOUN
aijes-5766	98	15	in	in	ADP
aijes-5766	98	16	the	the	DET
aijes-5766	98	17	company	company	NOUN
aijes-5766	98	18	based	base	VERB
aijes-5766	98	19	on	on	ADP
aijes-5766	98	20	the	the	DET
aijes-5766	98	21	conducted	conduct	VERB
aijes-5766	98	22	research	research	NOUN
aijes-5766	98	23	on	on	ADP
aijes-5766	98	24	the	the	DET
aijes-5766	98	25	evaluation	evaluation	NOUN
aijes-5766	98	26	of	of	ADP
aijes-5766	98	27	the	the	DET
aijes-5766	98	28	level	level	NOUN
aijes-5766	98	29	of	of	ADP
aijes-5766	98	30	internal	internal	ADJ
aijes-5766	98	31	control	control	NOUN
aijes-5766	98	32	,	,	PUNCT
aijes-5766	98	33	where	where	SCONJ
aijes-5766	98	34	the	the	DET
aijes-5766	98	35	respondents	respondent	NOUN
aijes-5766	98	36	rated	rate	VERB
aijes-5766	98	37	the	the	DET
aijes-5766	98	38	internal	internal	ADJ
aijes-5766	98	39	control	control	NOUN
aijes-5766	98	40	in	in	ADP
aijes-5766	98	41	their	their	PRON
aijes-5766	98	42	company	company	NOUN
aijes-5766	98	43	on	on	ADP
aijes-5766	98	44	a	a	DET
aijes-5766	98	45	scale	scale	NOUN
aijes-5766	98	46	of	of	ADP
aijes-5766	98	47	1	1	NUM
aijes-5766	98	48	to	to	PART
aijes-5766	98	49	5	5	NUM
aijes-5766	98	50	,	,	PUNCT
aijes-5766	98	51	the	the	DET
aijes-5766	98	52	fewest	few	ADJ
aijes-5766	98	53	respondents	respondent	NOUN
aijes-5766	98	54	(	(	PUNCT
aijes-5766	98	55	only	only	ADV
aijes-5766	98	56	2	2	NUM
aijes-5766	98	57	respondents	respondent	NOUN
aijes-5766	98	58	)	)	PUNCT
aijes-5766	98	59	believed	believe	VERB
aijes-5766	98	60	that	that	SCONJ
aijes-5766	98	61	internal	internal	ADJ
aijes-5766	98	62	control	control	NOUN
aijes-5766	98	63	was	be	AUX
aijes-5766	98	64	weak	weak	ADJ
aijes-5766	98	65	in	in	ADP
aijes-5766	98	66	their	their	PRON
aijes-5766	98	67	company	company	NOUN
aijes-5766	98	68	,	,	PUNCT
aijes-5766	98	69	while	while	SCONJ
aijes-5766	98	70	the	the	DET
aijes-5766	98	71	most	most	ADJ
aijes-5766	98	72	respondents	respondent	NOUN
aijes-5766	98	73	declared	declare	VERB
aijes-5766	98	74	for	for	ADP
aijes-5766	98	75	moderate	moderate	ADJ
aijes-5766	98	76	control	control	NOUN
aijes-5766	98	77	in	in	ADP
aijes-5766	98	78	the	the	DET
aijes-5766	98	79	company	company	NOUN
aijes-5766	98	80	(	(	PUNCT
aijes-5766	98	81	37	37	NUM
aijes-5766	98	82	respondents	respondent	NOUN
aijes-5766	98	83	)	)	PUNCT
aijes-5766	98	84	,	,	PUNCT
aijes-5766	98	85	while	while	SCONJ
aijes-5766	98	86	15	15	NUM
aijes-5766	98	87	respondents	respondent	NOUN
aijes-5766	98	88	declared	declare	VERB
aijes-5766	98	89	that	that	SCONJ
aijes-5766	98	90	a	a	DET
aijes-5766	98	91	strong	strong	ADJ
aijes-5766	98	92	internal	internal	ADJ
aijes-5766	98	93	control	control	NOUN
aijes-5766	98	94	was	be	AUX
aijes-5766	98	95	established	establish	VERB
aijes-5766	98	96	in	in	ADP
aijes-5766	98	97	their	their	PRON
aijes-5766	98	98	company	company	NOUN
aijes-5766	98	99	(	(	PUNCT
aijes-5766	98	100	figure	figure	NOUN
aijes-5766	98	101	1	1	NUM
aijes-5766	98	102	)	)	PUNCT
aijes-5766	98	103	.	.	PUNCT
aijes-5766	99	1	the	the	DET
aijes-5766	99	2	research	research	NOUN
aijes-5766	99	3	results	result	NOUN
aijes-5766	99	4	show	show	VERB
aijes-5766	99	5	that	that	SCONJ
aijes-5766	99	6	the	the	DET
aijes-5766	99	7	legal	legal	ADJ
aijes-5766	99	8	form	form	NOUN
aijes-5766	99	9	of	of	ADP
aijes-5766	99	10	the	the	DET
aijes-5766	99	11	company	company	NOUN
aijes-5766	99	12	has	have	VERB
aijes-5766	99	13	no	no	DET
aijes-5766	99	14	significant	significant	ADJ
aijes-5766	99	15	influence	influence	NOUN
aijes-5766	99	16	on	on	ADP
aijes-5766	99	17	the	the	DET
aijes-5766	99	18	evaluation	evaluation	NOUN
aijes-5766	99	19	of	of	ADP
aijes-5766	99	20	efficiency	efficiency	NOUN
aijes-5766	99	21	,	,	PUNCT
aijes-5766	99	22	namely	namely	ADV
aijes-5766	99	23	the	the	DET
aijes-5766	99	24	largest	large	ADJ
aijes-5766	99	25	number	number	NOUN
aijes-5766	99	26	of	of	ADP
aijes-5766	99	27	respondents	respondent	NOUN
aijes-5766	99	28	,	,	PUNCT
aijes-5766	99	29	regardless	regardless	ADV
aijes-5766	99	30	of	of	ADP
aijes-5766	99	31	the	the	DET
aijes-5766	99	32	legal	legal	ADJ
aijes-5766	99	33	form	form	NOUN
aijes-5766	99	34	,	,	PUNCT
aijes-5766	99	35	rated	rate	VERB
aijes-5766	99	36	the	the	DET
aijes-5766	99	37	internal	internal	ADJ
aijes-5766	99	38	controls	control	NOUN
aijes-5766	99	39	as	as	ADP
aijes-5766	99	40	very	very	ADV
aijes-5766	99	41	good	good	ADJ
aijes-5766	99	42	,	,	PUNCT
aijes-5766	99	43	good	good	ADJ
aijes-5766	99	44	and	and	CCONJ
aijes-5766	99	45	excellent	excellent	ADJ
aijes-5766	99	46	respectively	respectively	ADV
aijes-5766	99	47	,	,	PUNCT
aijes-5766	99	48	as	as	SCONJ
aijes-5766	99	49	shown	show	VERB
aijes-5766	99	50	on	on	ADP
aijes-5766	99	51	figure	figure	NOUN
aijes-5766	99	52	2	2	NUM
aijes-5766	99	53	.	.	NOUN
aijes-5766	99	54	1	1	NUM
aijes-5766	99	55	2	2	NUM
aijes-5766	99	56	37	37	NUM
aijes-5766	99	57	36	36	NUM
aijes-5766	99	58	15	15	NUM
aijes-5766	99	59	0	0	NUM
aijes-5766	99	60	5	5	NUM
aijes-5766	99	61	10	10	NUM
aijes-5766	99	62	15	15	NUM
aijes-5766	99	63	20	20	NUM
aijes-5766	99	64	25	25	NUM
aijes-5766	99	65	30	30	NUM
aijes-5766	99	66	35	35	NUM
aijes-5766	99	67	40	40	NUM
aijes-5766	99	68	1	1	NUM
aijes-5766	99	69	(	(	PUNCT
aijes-5766	99	70	weak	weak	ADJ
aijes-5766	99	71	)	)	PUNCT
aijes-5766	99	72	2	2	NUM
aijes-5766	99	73	3	3	NUM
aijes-5766	99	74	4	4	NUM
aijes-5766	99	75	5	5	NUM
aijes-5766	99	76	(	(	PUNCT
aijes-5766	99	77	strong	strong	ADJ
aijes-5766	99	78	)	)	PUNCT
aijes-5766	99	79	number	number	NOUN
aijes-5766	99	80	of	of	ADP
aijes-5766	99	81	respondent	respondent	NOUN
aijes-5766	99	82	importance	importance	NOUN
aijes-5766	99	83	of	of	ADP
aijes-5766	99	84	internal	internal	ADJ
aijes-5766	99	85	control	control	NOUN
aijes-5766	99	86	for	for	ADP
aijes-5766	99	87	creative	creative	ADJ
aijes-5766	99	88	accounting	accounting	NOUN
aijes-5766	99	89	98	98	NUM
aijes-5766	99	90	figure	figure	NOUN
aijes-5766	99	91	2	2	NUM
aijes-5766	99	92	.	.	PUNCT
aijes-5766	99	93	surveyed	survey	VERB
aijes-5766	99	94	according	accord	VERB
aijes-5766	99	95	to	to	ADP
aijes-5766	99	96	the	the	DET
aijes-5766	99	97	evaluation	evaluation	NOUN
aijes-5766	99	98	of	of	ADP
aijes-5766	99	99	the	the	DET
aijes-5766	99	100	efficiency	efficiency	NOUN
aijes-5766	99	101	of	of	ADP
aijes-5766	99	102	internal	internal	ADJ
aijes-5766	99	103	controls	control	NOUN
aijes-5766	99	104	on	on	ADP
aijes-5766	99	105	a	a	DET
aijes-5766	99	106	scale	scale	NOUN
aijes-5766	99	107	from	from	ADP
aijes-5766	99	108	1	1	NUM
aijes-5766	99	109	to	to	ADP
aijes-5766	99	110	5	5	NUM
aijes-5766	99	111	,	,	PUNCT
aijes-5766	99	112	analyzed	analyze	VERB
aijes-5766	99	113	according	accord	VERB
aijes-5766	99	114	to	to	ADP
aijes-5766	99	115	the	the	DET
aijes-5766	99	116	legal	legal	ADJ
aijes-5766	99	117	form	form	NOUN
aijes-5766	99	118	of	of	ADP
aijes-5766	99	119	the	the	DET
aijes-5766	99	120	company	company	NOUN
aijes-5766	99	121	based	base	VERB
aijes-5766	99	122	on	on	ADP
aijes-5766	99	123	the	the	DET
aijes-5766	99	124	research	research	NOUN
aijes-5766	99	125	,	,	PUNCT
aijes-5766	99	126	an	an	DET
aijes-5766	99	127	analysis	analysis	NOUN
aijes-5766	99	128	was	be	AUX
aijes-5766	99	129	made	make	VERB
aijes-5766	99	130	of	of	ADP
aijes-5766	99	131	the	the	DET
aijes-5766	99	132	average	average	ADJ
aijes-5766	99	133	efficiency	efficiency	NOUN
aijes-5766	99	134	rating	rating	NOUN
aijes-5766	99	135	of	of	ADP
aijes-5766	99	136	the	the	DET
aijes-5766	99	137	internal	internal	ADJ
aijes-5766	99	138	control	control	NOUN
aijes-5766	99	139	system	system	NOUN
aijes-5766	99	140	according	accord	VERB
aijes-5766	99	141	to	to	ADP
aijes-5766	99	142	the	the	DET
aijes-5766	99	143	legal	legal	ADJ
aijes-5766	99	144	form	form	NOUN
aijes-5766	99	145	,	,	PUNCT
aijes-5766	99	146	which	which	PRON
aijes-5766	99	147	is	be	AUX
aijes-5766	99	148	shown	show	VERB
aijes-5766	99	149	in	in	ADP
aijes-5766	99	150	table	table	NOUN
aijes-5766	99	151	number	number	NOUN
aijes-5766	99	152	1	1	NUM
aijes-5766	99	153	.	.	PUNCT
aijes-5766	100	1	in	in	ADP
aijes-5766	100	2	the	the	DET
aijes-5766	100	3	case	case	NOUN
aijes-5766	100	4	of	of	ADP
aijes-5766	100	5	limited	limited	ADJ
aijes-5766	100	6	liability	liability	NOUN
aijes-5766	100	7	companies	company	NOUN
aijes-5766	100	8	,	,	PUNCT
aijes-5766	100	9	although	although	SCONJ
aijes-5766	100	10	there	there	PRON
aijes-5766	100	11	is	be	VERB
aijes-5766	100	12	the	the	DET
aijes-5766	100	13	lowest	low	ADJ
aijes-5766	100	14	level	level	NOUN
aijes-5766	100	15	of	of	ADP
aijes-5766	100	16	implementation	implementation	NOUN
aijes-5766	100	17	,	,	PUNCT
aijes-5766	100	18	where	where	SCONJ
aijes-5766	100	19	they	they	PRON
aijes-5766	100	20	are	be	AUX
aijes-5766	100	21	established	establish	VERB
aijes-5766	100	22	,	,	PUNCT
aijes-5766	100	23	internal	internal	ADJ
aijes-5766	100	24	controls	control	NOUN
aijes-5766	100	25	are	be	AUX
aijes-5766	100	26	rated	rate	VERB
aijes-5766	100	27	highly	highly	ADV
aijes-5766	100	28	,	,	PUNCT
aijes-5766	100	29	and	and	CCONJ
aijes-5766	100	30	the	the	DET
aijes-5766	100	31	average	average	ADJ
aijes-5766	100	32	rating	rating	NOUN
aijes-5766	100	33	is	be	AUX
aijes-5766	100	34	the	the	DET
aijes-5766	100	35	highest	high	ADJ
aijes-5766	100	36	3.69	3.69	NUM
aijes-5766	100	37	.	.	PUNCT
aijes-5766	101	1	probably	probably	ADV
aijes-5766	101	2	due	due	ADP
aijes-5766	101	3	to	to	ADP
aijes-5766	101	4	the	the	DET
aijes-5766	101	5	smallest	small	ADJ
aijes-5766	101	6	number	number	NOUN
aijes-5766	101	7	of	of	ADP
aijes-5766	101	8	respondents	respondent	NOUN
aijes-5766	101	9	,	,	PUNCT
aijes-5766	101	10	the	the	DET
aijes-5766	101	11	highest	high	ADJ
aijes-5766	101	12	rating	rating	NOUN
aijes-5766	101	13	was	be	AUX
aijes-5766	101	14	given	give	VERB
aijes-5766	101	15	to	to	ADP
aijes-5766	101	16	public	public	ADJ
aijes-5766	101	17	companies	company	NOUN
aijes-5766	101	18	with	with	ADP
aijes-5766	101	19	an	an	DET
aijes-5766	101	20	average	average	ADJ
aijes-5766	101	21	rating	rating	NOUN
aijes-5766	101	22	of	of	ADP
aijes-5766	101	23	4	4	NUM
aijes-5766	101	24	.	.	PUNCT
aijes-5766	101	25	then	then	ADV
aijes-5766	101	26	followed	follow	VERB
aijes-5766	101	27	by	by	ADP
aijes-5766	101	28	institutions	institution	NOUN
aijes-5766	101	29	with	with	ADP
aijes-5766	101	30	an	an	DET
aijes-5766	101	31	average	average	NOUN
aijes-5766	101	32	of	of	ADP
aijes-5766	101	33	3.67	3.67	NUM
aijes-5766	101	34	,	,	PUNCT
aijes-5766	101	35	joint	joint	ADJ
aijes-5766	101	36	-	-	PUNCT
aijes-5766	101	37	stock	stock	NOUN
aijes-5766	101	38	companies	company	NOUN
aijes-5766	101	39	that	that	PRON
aijes-5766	101	40	have	have	AUX
aijes-5766	101	41	established	establish	VERB
aijes-5766	101	42	internal	internal	ADJ
aijes-5766	101	43	controls	control	NOUN
aijes-5766	101	44	to	to	ADP
aijes-5766	101	45	the	the	DET
aijes-5766	101	46	greatest	great	ADJ
aijes-5766	101	47	extent	extent	NOUN
aijes-5766	101	48	had	have	VERB
aijes-5766	101	49	the	the	DET
aijes-5766	101	50	worst	bad	ADJ
aijes-5766	101	51	average	average	ADJ
aijes-5766	101	52	rating	rating	NOUN
aijes-5766	101	53	of	of	ADP
aijes-5766	101	54	3.62	3.62	NUM
aijes-5766	101	55	.	.	PUNCT
aijes-5766	102	1	table	table	NOUN
aijes-5766	102	2	1	1	NUM
aijes-5766	102	3	.	.	PUNCT
aijes-5766	102	4	respondents	respondent	NOUN
aijes-5766	102	5	according	accord	VERB
aijes-5766	102	6	to	to	ADP
aijes-5766	102	7	the	the	DET
aijes-5766	102	8	average	average	ADJ
aijes-5766	102	9	assessment	assessment	NOUN
aijes-5766	102	10	of	of	ADP
aijes-5766	102	11	internal	internal	ADJ
aijes-5766	102	12	control	control	NOUN
aijes-5766	102	13	observed	observe	VERB
aijes-5766	102	14	by	by	ADP
aijes-5766	102	15	legal	legal	ADJ
aijes-5766	102	16	form	form	NOUN
aijes-5766	102	17	of	of	ADP
aijes-5766	102	18	the	the	DET
aijes-5766	102	19	company	company	NOUN
aijes-5766	102	20	legal	legal	ADJ
aijes-5766	102	21	form	form	NOUN
aijes-5766	102	22	average	average	ADJ
aijes-5766	102	23	grade	grade	PROPN
aijes-5766	102	24	ltd	ltd	PROPN
aijes-5766	102	25	3,69	3,69	NUM
aijes-5766	102	26	joint	joint	ADJ
aijes-5766	102	27	stock	stock	NOUN
aijes-5766	102	28	company	company	NOUN
aijes-5766	102	29	3,62	3,62	NUM
aijes-5766	102	30	public	public	ADJ
aijes-5766	102	31	company	company	NOUN
aijes-5766	102	32	4,00	4,00	NUM
aijes-5766	102	33	public	public	ADJ
aijes-5766	102	34	institution	institution	NOUN
aijes-5766	102	35	3,67	3,67	NUM
aijes-5766	102	36	other	other	ADJ
aijes-5766	102	37	3,70	3,70	NUM
aijes-5766	102	38	overall	overall	ADJ
aijes-5766	102	39	average	average	ADJ
aijes-5766	102	40	grade	grade	NOUN
aijes-5766	102	41	3,73	3,73	NUM
aijes-5766	102	42	the	the	DET
aijes-5766	102	43	most	most	ADV
aijes-5766	102	44	common	common	ADJ
aijes-5766	102	45	procedures	procedure	NOUN
aijes-5766	102	46	of	of	ADP
aijes-5766	102	47	creative	creative	ADJ
aijes-5766	102	48	accounting	accounting	NOUN
aijes-5766	102	49	in	in	ADP
aijes-5766	102	50	bosnia	bosnia	PROPN
aijes-5766	102	51	and	and	CCONJ
aijes-5766	102	52	herzegovina	herzegovina	PROPN
aijes-5766	102	53	,	,	PUNCT
aijes-5766	102	54	as	as	ADV
aijes-5766	102	55	well	well	ADV
aijes-5766	102	56	as	as	ADP
aijes-5766	102	57	those	those	PRON
aijes-5766	102	58	applied	apply	VERB
aijes-5766	102	59	in	in	ADP
aijes-5766	102	60	the	the	DET
aijes-5766	102	61	world	world	NOUN
aijes-5766	102	62	,	,	PUNCT
aijes-5766	102	63	refer	refer	VERB
aijes-5766	102	64	to	to	ADP
aijes-5766	102	65	provisions	provision	NOUN
aijes-5766	102	66	,	,	PUNCT
aijes-5766	102	67	then	then	ADV
aijes-5766	102	68	extraordinary	extraordinary	ADJ
aijes-5766	102	69	income	income	NOUN
aijes-5766	102	70	and	and	CCONJ
aijes-5766	102	71	extraordinary	extraordinary	ADJ
aijes-5766	102	72	expenses	expense	NOUN
aijes-5766	102	73	,	,	PUNCT
aijes-5766	102	74	as	as	ADV
aijes-5766	102	75	well	well	ADV
aijes-5766	102	76	as	as	ADP
aijes-5766	102	77	the	the	DET
aijes-5766	102	78	reduction	reduction	NOUN
aijes-5766	102	79	of	of	ADP
aijes-5766	102	80	earnings	earning	NOUN
aijes-5766	102	81	.	.	PUNCT
aijes-5766	103	1	only	only	ADV
aijes-5766	103	2	four	four	NUM
aijes-5766	103	3	respondents	respondent	NOUN
aijes-5766	103	4	mentioned	mention	VERB
aijes-5766	103	5	off	off	ADP
aijes-5766	103	6	-	-	PUNCT
aijes-5766	103	7	balance	balance	NOUN
aijes-5766	103	8	sheet	sheet	NOUN
aijes-5766	103	9	debts	debt	NOUN
aijes-5766	103	10	as	as	ADP
aijes-5766	103	11	a	a	DET
aijes-5766	103	12	creative	creative	ADJ
aijes-5766	103	13	accounting	accounting	NOUN
aijes-5766	103	14	procedure	procedure	NOUN
aijes-5766	103	15	(	(	PUNCT
aijes-5766	103	16	figure	figure	NOUN
aijes-5766	103	17	3	3	NUM
aijes-5766	103	18	.	.	PUNCT
aijes-5766	103	19	)	)	PUNCT
aijes-5766	103	20	0	0	NUM
aijes-5766	103	21	10	10	NUM
aijes-5766	103	22	20	20	NUM
aijes-5766	103	23	30	30	NUM
aijes-5766	103	24	40	40	NUM
aijes-5766	103	25	1	1	NUM
aijes-5766	103	26	2	2	NUM
aijes-5766	103	27	3	3	NUM
aijes-5766	103	28	4	4	NUM
aijes-5766	103	29	5	5	NUM
aijes-5766	103	30	other	other	ADJ
aijes-5766	103	31	public	public	ADJ
aijes-5766	103	32	institution	institution	NOUN
aijes-5766	103	33	public	public	ADJ
aijes-5766	103	34	company	company	NOUN
aijes-5766	103	35	joint	joint	ADJ
aijes-5766	103	36	stock	stock	PROPN
aijes-5766	103	37	company	company	PROPN
aijes-5766	103	38	ltd	ltd	PROPN
aijes-5766	103	39	azira	azira	PROPN
aijes-5766	103	40	osmanović	osmanović	PROPN
aijes-5766	103	41	,	,	PUNCT
aijes-5766	103	42	damir	damir	PROPN
aijes-5766	103	43	šarić	šarić	PROPN
aijes-5766	103	44	99	99	NUM
aijes-5766	103	45	figure	figure	NOUN
aijes-5766	103	46	3	3	NUM
aijes-5766	103	47	.	.	NOUN
aijes-5766	103	48	creative	creative	ADJ
aijes-5766	103	49	accounting	accounting	NOUN
aijes-5766	103	50	procedures	procedure	NOUN
aijes-5766	103	51	according	accord	VERB
aijes-5766	103	52	to	to	ADP
aijes-5766	103	53	the	the	DET
aijes-5766	103	54	respondents	respondent	NOUN
aijes-5766	103	55	these	these	DET
aijes-5766	103	56	data	datum	NOUN
aijes-5766	103	57	are	be	AUX
aijes-5766	103	58	also	also	ADV
aijes-5766	103	59	confirmed	confirm	VERB
aijes-5766	103	60	by	by	ADP
aijes-5766	103	61	the	the	DET
aijes-5766	103	62	analysis	analysis	NOUN
aijes-5766	103	63	of	of	ADP
aijes-5766	103	64	financial	financial	ADJ
aijes-5766	103	65	statements	statement	NOUN
aijes-5766	103	66	,	,	PUNCT
aijes-5766	103	67	where	where	SCONJ
aijes-5766	103	68	it	it	PRON
aijes-5766	103	69	is	be	AUX
aijes-5766	103	70	observed	observe	VERB
aijes-5766	103	71	that	that	SCONJ
aijes-5766	103	72	the	the	DET
aijes-5766	103	73	most	most	ADV
aijes-5766	103	74	frequent	frequent	ADJ
aijes-5766	103	75	manipulations	manipulation	NOUN
aijes-5766	103	76	occur	occur	VERB
aijes-5766	103	77	precisely	precisely	ADV
aijes-5766	103	78	on	on	ADP
aijes-5766	103	79	the	the	DET
aijes-5766	103	80	listed	list	VERB
aijes-5766	103	81	items	item	NOUN
aijes-5766	103	82	in	in	ADP
aijes-5766	103	83	the	the	DET
aijes-5766	103	84	balance	balance	NOUN
aijes-5766	103	85	sheets	sheet	NOUN
aijes-5766	103	86	of	of	ADP
aijes-5766	103	87	companies	company	NOUN
aijes-5766	103	88	in	in	ADP
aijes-5766	103	89	bosnia	bosnia	PROPN
aijes-5766	103	90	and	and	CCONJ
aijes-5766	103	91	herzegovina	herzegovina	PROPN
aijes-5766	103	92	.	.	PUNCT
aijes-5766	104	1	by	by	ADP
aijes-5766	104	2	applying	apply	VERB
aijes-5766	104	3	multiple	multiple	ADJ
aijes-5766	104	4	regression	regression	NOUN
aijes-5766	104	5	analysis	analysis	NOUN
aijes-5766	104	6	,	,	PUNCT
aijes-5766	104	7	the	the	DET
aijes-5766	104	8	assumption	assumption	NOUN
aijes-5766	104	9	about	about	ADP
aijes-5766	104	10	the	the	DET
aijes-5766	104	11	influence	influence	NOUN
aijes-5766	104	12	of	of	ADP
aijes-5766	104	13	creative	creative	ADJ
aijes-5766	104	14	accounting	accounting	NOUN
aijes-5766	104	15	on	on	ADP
aijes-5766	104	16	the	the	DET
aijes-5766	104	17	quality	quality	NOUN
aijes-5766	104	18	of	of	ADP
aijes-5766	104	19	financial	financial	ADJ
aijes-5766	104	20	statements	statement	NOUN
aijes-5766	104	21	was	be	AUX
aijes-5766	104	22	verified	verify	VERB
aijes-5766	104	23	in	in	ADP
aijes-5766	104	24	the	the	DET
aijes-5766	104	25	research	research	NOUN
aijes-5766	104	26	.	.	PUNCT
aijes-5766	105	1	table	table	NOUN
aijes-5766	105	2	2	2	NUM
aijes-5766	105	3	.	.	PUNCT
aijes-5766	105	4	statistical	statistical	ADJ
aijes-5766	105	5	presentation	presentation	NOUN
aijes-5766	105	6	of	of	ADP
aijes-5766	105	7	the	the	DET
aijes-5766	105	8	influence	influence	NOUN
aijes-5766	105	9	of	of	ADP
aijes-5766	105	10	creative	creative	ADJ
aijes-5766	105	11	accounting	accounting	NOUN
aijes-5766	105	12	on	on	ADP
aijes-5766	105	13	the	the	DET
aijes-5766	105	14	quality	quality	NOUN
aijes-5766	105	15	of	of	ADP
aijes-5766	105	16	financial	financial	ADJ
aijes-5766	105	17	statements	statement	NOUN
aijes-5766	105	18	mod	mod	PROPN
aijes-5766	105	19	el	el	PROPN
aijes-5766	105	20	r	r	PROPN
aijes-5766	105	21	adjuste	adjuste	PROPN
aijes-5766	105	22	d	d	NOUN
aijes-5766	105	23	r	r	NOUN
aijes-5766	105	24	square	square	ADJ
aijes-5766	105	25	std	std	NOUN
aijes-5766	105	26	.	.	PUNCT
aijes-5766	106	1	error	error	NOUN
aijes-5766	106	2	of	of	ADP
aijes-5766	106	3	the	the	DET
aijes-5766	106	4	estima	estima	PROPN
aijes-5766	106	5	te	te	PROPN
aijes-5766	106	6	r	r	PROPN
aijes-5766	106	7	square	square	PROPN
aijes-5766	106	8	chang	chang	PROPN
aijes-5766	106	9	e	e	PROPN
aijes-5766	106	10	f	f	PROPN
aijes-5766	106	11	change	change	PROPN
aijes-5766	106	12	df1	df1	PROPN
aijes-5766	106	13	df2	df2	PROPN
aijes-5766	106	14	sig	sig	PROPN
aijes-5766	106	15	.	.	PUNCT
aijes-5766	107	1	f	f	PROPN
aijes-5766	107	2	change	change	VERB
aijes-5766	107	3	durbin	durbin	PROPN
aijes-5766	107	4	watson	watson	PROPN
aijes-5766	107	5	1	1	NUM
aijes-5766	107	6	,	,	PUNCT
aijes-5766	107	7	686	686	NUM
aijes-5766	107	8	,	,	PUNCT
aijes-5766	107	9	450	450	NUM
aijes-5766	107	10	,	,	PUNCT
aijes-5766	107	11	60202	60202	NUM
aijes-5766	107	12	,	,	PUNCT
aijes-5766	107	13	471	471	NUM
aijes-5766	107	14	23,254	23,254	NUM
aijes-5766	107	15	1	1	NUM
aijes-5766	107	16	26	26	NUM
aijes-5766	107	17	,	,	PUNCT
aijes-5766	107	18	000	000	NUM
aijes-5766	107	19	1,756	1,756	NUM
aijes-5766	107	20	the	the	DET
aijes-5766	107	21	correlation	correlation	NOUN
aijes-5766	107	22	coefficient	coefficient	NOUN
aijes-5766	107	23	r	r	NOUN
aijes-5766	107	24	(	(	PUNCT
aijes-5766	107	25	0.686	0.686	NUM
aijes-5766	107	26	)	)	PUNCT
aijes-5766	107	27	reveals	reveal	VERB
aijes-5766	107	28	a	a	DET
aijes-5766	107	29	medium	medium	ADJ
aijes-5766	107	30	-	-	PUNCT
aijes-5766	107	31	strong	strong	ADJ
aijes-5766	107	32	connection	connection	NOUN
aijes-5766	107	33	between	between	ADP
aijes-5766	107	34	the	the	DET
aijes-5766	107	35	observed	observed	ADJ
aijes-5766	107	36	variables	variable	NOUN
aijes-5766	107	37	,	,	PUNCT
aijes-5766	107	38	the	the	DET
aijes-5766	107	39	influence	influence	NOUN
aijes-5766	107	40	of	of	ADP
aijes-5766	107	41	creative	creative	ADJ
aijes-5766	107	42	accounting	accounting	NOUN
aijes-5766	107	43	on	on	ADP
aijes-5766	107	44	the	the	DET
aijes-5766	107	45	quality	quality	NOUN
aijes-5766	107	46	of	of	ADP
aijes-5766	107	47	financial	financial	ADJ
aijes-5766	107	48	statements	statement	NOUN
aijes-5766	107	49	.	.	PUNCT
aijes-5766	108	1	f	f	X
aijes-5766	108	2	(	(	PUNCT
aijes-5766	108	3	23.254	23.254	NUM
aijes-5766	108	4	)	)	PUNCT
aijes-5766	108	5	indicates	indicate	VERB
aijes-5766	108	6	that	that	SCONJ
aijes-5766	108	7	the	the	DET
aijes-5766	108	8	results	result	NOUN
aijes-5766	108	9	are	be	AUX
aijes-5766	108	10	statistically	statistically	ADV
aijes-5766	108	11	statistically	statistically	ADV
aijes-5766	108	12	significant	significant	ADJ
aijes-5766	108	13	,	,	PUNCT
aijes-5766	108	14	and	and	CCONJ
aijes-5766	108	15	it	it	PRON
aijes-5766	108	16	is	be	AUX
aijes-5766	108	17	concluded	conclude	VERB
aijes-5766	108	18	that	that	SCONJ
aijes-5766	108	19	the	the	DET
aijes-5766	108	20	application	application	NOUN
aijes-5766	108	21	of	of	ADP
aijes-5766	108	22	creative	creative	ADJ
aijes-5766	108	23	accounting	accounting	NOUN
aijes-5766	108	24	is	be	AUX
aijes-5766	108	25	related	relate	VERB
aijes-5766	108	26	to	to	ADP
aijes-5766	108	27	the	the	DET
aijes-5766	108	28	quality	quality	NOUN
aijes-5766	108	29	of	of	ADP
aijes-5766	108	30	financial	financial	ADJ
aijes-5766	108	31	statements	statement	NOUN
aijes-5766	108	32	.	.	PUNCT
aijes-5766	109	1	the	the	DET
aijes-5766	109	2	obtained	obtain	VERB
aijes-5766	109	3	data	datum	NOUN
aijes-5766	109	4	confirm	confirm	VERB
aijes-5766	109	5	hypothesis	hypothesis	NOUN
aijes-5766	109	6	h1	h1	PROPN
aijes-5766	109	7	,	,	PUNCT
aijes-5766	109	8	which	which	PRON
aijes-5766	109	9	assumes	assume	VERB
aijes-5766	109	10	that	that	SCONJ
aijes-5766	109	11	there	there	PRON
aijes-5766	109	12	is	be	VERB
aijes-5766	109	13	a	a	DET
aijes-5766	109	14	statistically	statistically	ADV
aijes-5766	109	15	significant	significant	ADJ
aijes-5766	109	16	relationship	relationship	NOUN
aijes-5766	109	17	between	between	ADP
aijes-5766	109	18	the	the	DET
aijes-5766	109	19	application	application	NOUN
aijes-5766	109	20	of	of	ADP
aijes-5766	109	21	creative	creative	ADJ
aijes-5766	109	22	accounting	accounting	NOUN
aijes-5766	109	23	and	and	CCONJ
aijes-5766	109	24	the	the	DET
aijes-5766	109	25	quality	quality	NOUN
aijes-5766	109	26	of	of	ADP
aijes-5766	109	27	financial	financial	ADJ
aijes-5766	109	28	statements	statement	NOUN
aijes-5766	109	29	.	.	PUNCT
aijes-5766	110	1	table	table	NOUN
aijes-5766	110	2	3	3	NUM
aijes-5766	110	3	.	.	PUNCT
aijes-5766	110	4	statistical	statistical	ADJ
aijes-5766	110	5	presentation	presentation	NOUN
aijes-5766	110	6	of	of	ADP
aijes-5766	110	7	the	the	DET
aijes-5766	110	8	connection	connection	NOUN
aijes-5766	110	9	between	between	ADP
aijes-5766	110	10	internal	internal	ADJ
aijes-5766	110	11	control	control	NOUN
aijes-5766	110	12	and	and	CCONJ
aijes-5766	110	13	the	the	DET
aijes-5766	110	14	application	application	NOUN
aijes-5766	110	15	of	of	ADP
aijes-5766	110	16	creative	creative	ADJ
aijes-5766	110	17	accounting	accounting	NOUN
aijes-5766	110	18	mod	mod	PROPN
aijes-5766	110	19	el	el	PROPN
aijes-5766	110	20	r	r	PROPN
aijes-5766	110	21	adjuste	adjuste	PROPN
aijes-5766	110	22	d	d	NOUN
aijes-5766	110	23	r	r	NOUN
aijes-5766	110	24	square	square	ADJ
aijes-5766	110	25	std	std	NOUN
aijes-5766	110	26	.	.	PUNCT
aijes-5766	111	1	error	error	NOUN
aijes-5766	111	2	of	of	ADP
aijes-5766	111	3	the	the	DET
aijes-5766	111	4	estima	estima	PROPN
aijes-5766	111	5	te	te	PROPN
aijes-5766	111	6	r	r	PROPN
aijes-5766	111	7	square	square	PROPN
aijes-5766	111	8	chang	chang	PROPN
aijes-5766	111	9	e	e	PROPN
aijes-5766	111	10	f	f	PROPN
aijes-5766	111	11	change	change	PROPN
aijes-5766	111	12	df1	df1	PROPN
aijes-5766	111	13	df2	df2	PROPN
aijes-5766	111	14	sig	sig	PROPN
aijes-5766	111	15	.	.	PUNCT
aijes-5766	112	1	f	f	PROPN
aijes-5766	112	2	change	change	VERB
aijes-5766	112	3	durbin	durbin	PROPN
aijes-5766	112	4	watson	watson	PROPN
aijes-5766	112	5	1	1	NUM
aijes-5766	112	6	,	,	PUNCT
aijes-5766	112	7	644	644	NUM
aijes-5766	112	8	,	,	PUNCT
aijes-5766	112	9	415	415	NUM
aijes-5766	112	10	,	,	PUNCT
aijes-5766	112	11	63216	63216	NUM
aijes-5766	112	12	,	,	PUNCT
aijes-5766	112	13	418	418	NUM
aijes-5766	112	14	18,546	18,546	NUM
aijes-5766	112	15	1	1	NUM
aijes-5766	112	16	26	26	NUM
aijes-5766	112	17	,	,	PUNCT
aijes-5766	112	18	000	000	NUM
aijes-5766	112	19	1,486	1,486	NUM
aijes-5766	112	20	0	0	NUM
aijes-5766	112	21	%	%	NOUN
aijes-5766	112	22	5	5	NUM
aijes-5766	112	23	%	%	NOUN
aijes-5766	112	24	10	10	NUM
aijes-5766	112	25	%	%	NOUN
aijes-5766	112	26	15	15	NUM
aijes-5766	112	27	%	%	NOUN
aijes-5766	112	28	20	20	NUM
aijes-5766	112	29	%	%	NOUN
aijes-5766	112	30	25	25	NUM
aijes-5766	112	31	%	%	NOUN
aijes-5766	112	32	30	30	NUM
aijes-5766	112	33	%	%	NOUN
aijes-5766	112	34	35	35	NUM
aijes-5766	112	35	%	%	NOUN
aijes-5766	112	36	reservations	reservation	NOUN
aijes-5766	112	37	extraordinary	extraordinary	ADJ
aijes-5766	112	38	income	income	NOUN
aijes-5766	112	39	extraordinary	extraordinary	ADJ
aijes-5766	112	40	costs	cost	NOUN
aijes-5766	112	41	off	off	ADP
aijes-5766	112	42	balance	balance	NOUN
aijes-5766	112	43	sheet	sheet	NOUN
aijes-5766	112	44	debts	debt	NOUN
aijes-5766	112	45	reducing	reduce	VERB
aijes-5766	112	46	profits	profit	NOUN
aijes-5766	112	47	importance	importance	NOUN
aijes-5766	112	48	of	of	ADP
aijes-5766	112	49	internal	internal	ADJ
aijes-5766	112	50	control	control	NOUN
aijes-5766	112	51	for	for	ADP
aijes-5766	112	52	creative	creative	ADJ
aijes-5766	112	53	accounting	accounting	NOUN
aijes-5766	112	54	100	100	NUM
aijes-5766	112	55	the	the	DET
aijes-5766	112	56	correlation	correlation	NOUN
aijes-5766	112	57	coefficient	coefficient	NOUN
aijes-5766	112	58	r	r	NOUN
aijes-5766	112	59	(	(	PUNCT
aijes-5766	112	60	0.644	0.644	NUM
aijes-5766	112	61	)	)	PUNCT
aijes-5766	112	62	reveals	reveal	VERB
aijes-5766	112	63	a	a	DET
aijes-5766	112	64	moderately	moderately	ADV
aijes-5766	112	65	strong	strong	ADJ
aijes-5766	112	66	relationship	relationship	NOUN
aijes-5766	112	67	between	between	ADP
aijes-5766	112	68	the	the	DET
aijes-5766	112	69	observed	observed	ADJ
aijes-5766	112	70	variables	variable	NOUN
aijes-5766	112	71	,	,	PUNCT
aijes-5766	112	72	the	the	DET
aijes-5766	112	73	connection	connection	NOUN
aijes-5766	112	74	between	between	ADP
aijes-5766	112	75	internal	internal	ADJ
aijes-5766	112	76	control	control	NOUN
aijes-5766	112	77	and	and	CCONJ
aijes-5766	112	78	the	the	DET
aijes-5766	112	79	application	application	NOUN
aijes-5766	112	80	of	of	ADP
aijes-5766	112	81	creative	creative	ADJ
aijes-5766	112	82	accounting	accounting	NOUN
aijes-5766	112	83	.	.	PUNCT
aijes-5766	113	1	f	f	X
aijes-5766	113	2	(	(	PUNCT
aijes-5766	113	3	18,546	18,546	NUM
aijes-5766	113	4	)	)	PUNCT
aijes-5766	113	5	indicates	indicate	VERB
aijes-5766	113	6	that	that	SCONJ
aijes-5766	113	7	the	the	DET
aijes-5766	113	8	results	result	NOUN
aijes-5766	113	9	are	be	AUX
aijes-5766	113	10	statistically	statistically	ADV
aijes-5766	113	11	significant	significant	ADJ
aijes-5766	113	12	,	,	PUNCT
aijes-5766	113	13	and	and	CCONJ
aijes-5766	113	14	based	base	VERB
aijes-5766	113	15	on	on	ADP
aijes-5766	113	16	this	this	PRON
aijes-5766	113	17	,	,	PUNCT
aijes-5766	113	18	the	the	DET
aijes-5766	113	19	conclusion	conclusion	NOUN
aijes-5766	113	20	is	be	AUX
aijes-5766	113	21	reached	reach	VERB
aijes-5766	113	22	that	that	SCONJ
aijes-5766	113	23	a	a	DET
aijes-5766	113	24	well	well	ADV
aijes-5766	113	25	-	-	PUNCT
aijes-5766	113	26	established	establish	VERB
aijes-5766	113	27	internal	internal	ADJ
aijes-5766	113	28	control	control	NOUN
aijes-5766	113	29	affects	affect	VERB
aijes-5766	113	30	the	the	DET
aijes-5766	113	31	prevention	prevention	NOUN
aijes-5766	113	32	of	of	ADP
aijes-5766	113	33	the	the	DET
aijes-5766	113	34	application	application	NOUN
aijes-5766	113	35	of	of	ADP
aijes-5766	113	36	creative	creative	ADJ
aijes-5766	113	37	accounting	accounting	NOUN
aijes-5766	113	38	.	.	PUNCT
aijes-5766	114	1	the	the	DET
aijes-5766	114	2	obtained	obtain	VERB
aijes-5766	114	3	data	datum	NOUN
aijes-5766	114	4	confirm	confirm	VERB
aijes-5766	114	5	hypothesis	hypothesis	NOUN
aijes-5766	114	6	ph1	ph1	PROPN
aijes-5766	114	7	,	,	PUNCT
aijes-5766	114	8	which	which	PRON
aijes-5766	114	9	assumes	assume	VERB
aijes-5766	114	10	that	that	SCONJ
aijes-5766	114	11	there	there	PRON
aijes-5766	114	12	is	be	VERB
aijes-5766	114	13	a	a	DET
aijes-5766	114	14	statistically	statistically	ADV
aijes-5766	114	15	significant	significant	ADJ
aijes-5766	114	16	relationship	relationship	NOUN
aijes-5766	114	17	between	between	ADP
aijes-5766	114	18	internal	internal	ADJ
aijes-5766	114	19	control	control	NOUN
aijes-5766	114	20	and	and	CCONJ
aijes-5766	114	21	preventing	prevent	VERB
aijes-5766	114	22	the	the	DET
aijes-5766	114	23	application	application	NOUN
aijes-5766	114	24	of	of	ADP
aijes-5766	114	25	creative	creative	ADJ
aijes-5766	114	26	accounting	accounting	NOUN
aijes-5766	114	27	.	.	PUNCT
aijes-5766	115	1	conclusions	conclusion	NOUN
aijes-5766	115	2	accounting	account	VERB
aijes-5766	115	3	should	should	AUX
aijes-5766	115	4	be	be	AUX
aijes-5766	115	5	a	a	DET
aijes-5766	115	6	"	"	PUNCT
aijes-5766	115	7	clean	clean	ADJ
aijes-5766	115	8	"	"	PUNCT
aijes-5766	115	9	job	job	NOUN
aijes-5766	115	10	,	,	PUNCT
aijes-5766	115	11	given	give	VERB
aijes-5766	115	12	that	that	SCONJ
aijes-5766	115	13	it	it	PRON
aijes-5766	115	14	has	have	AUX
aijes-5766	115	15	principles	principle	NOUN
aijes-5766	115	16	that	that	PRON
aijes-5766	115	17	should	should	AUX
aijes-5766	115	18	be	be	AUX
aijes-5766	115	19	followed	follow	VERB
aijes-5766	115	20	.	.	PUNCT
aijes-5766	116	1	however	however	ADV
aijes-5766	116	2	,	,	PUNCT
aijes-5766	116	3	as	as	ADP
aijes-5766	116	4	in	in	ADP
aijes-5766	116	5	any	any	DET
aijes-5766	116	6	business	business	NOUN
aijes-5766	116	7	,	,	PUNCT
aijes-5766	116	8	"	"	PUNCT
aijes-5766	116	9	creative	creative	ADJ
aijes-5766	116	10	"	"	PUNCT
aijes-5766	116	11	accountants	accountant	NOUN
aijes-5766	116	12	appeared	appear	VERB
aijes-5766	116	13	in	in	ADP
aijes-5766	116	14	accounting	accounting	NOUN
aijes-5766	116	15	,	,	PUNCT
aijes-5766	116	16	and	and	CCONJ
aijes-5766	116	17	with	with	ADP
aijes-5766	116	18	them	they	PRON
aijes-5766	116	19	creative	creative	ADJ
aijes-5766	116	20	accounting	accounting	NOUN
aijes-5766	116	21	.	.	PUNCT
aijes-5766	117	1	creative	creative	ADJ
aijes-5766	117	2	accounting	accounting	NOUN
aijes-5766	117	3	does	do	AUX
aijes-5766	117	4	not	not	PART
aijes-5766	117	5	have	have	VERB
aijes-5766	117	6	to	to	PART
aijes-5766	117	7	be	be	AUX
aijes-5766	117	8	illegal	illegal	ADJ
aijes-5766	117	9	,	,	PUNCT
aijes-5766	117	10	but	but	CCONJ
aijes-5766	117	11	the	the	DET
aijes-5766	117	12	question	question	NOUN
aijes-5766	117	13	arises	arise	VERB
aijes-5766	117	14	as	as	ADP
aijes-5766	117	15	to	to	ADP
aijes-5766	117	16	whether	whether	SCONJ
aijes-5766	117	17	it	it	PRON
aijes-5766	117	18	is	be	AUX
aijes-5766	117	19	ethical	ethical	ADJ
aijes-5766	117	20	or	or	CCONJ
aijes-5766	117	21	not	not	PART
aijes-5766	117	22	.	.	PUNCT
aijes-5766	118	1	financial	financial	ADJ
aijes-5766	118	2	reports	report	NOUN
aijes-5766	118	3	should	should	AUX
aijes-5766	118	4	be	be	AUX
aijes-5766	118	5	true	true	ADJ
aijes-5766	118	6	,	,	PUNCT
aijes-5766	118	7	fair	fair	ADJ
aijes-5766	118	8	and	and	CCONJ
aijes-5766	118	9	reliable	reliable	ADJ
aijes-5766	118	10	,	,	PUNCT
aijes-5766	118	11	because	because	SCONJ
aijes-5766	118	12	only	only	ADV
aijes-5766	118	13	in	in	ADP
aijes-5766	118	14	that	that	DET
aijes-5766	118	15	case	case	NOUN
aijes-5766	118	16	they	they	PRON
aijes-5766	118	17	justify	justify	VERB
aijes-5766	118	18	their	their	PRON
aijes-5766	118	19	role	role	NOUN
aijes-5766	118	20	.	.	PUNCT
aijes-5766	119	1	financial	financial	ADJ
aijes-5766	119	2	statements	statement	NOUN
aijes-5766	119	3	are	be	AUX
aijes-5766	119	4	often	often	ADV
aijes-5766	119	5	subject	subject	ADJ
aijes-5766	119	6	to	to	ADP
aijes-5766	119	7	numerous	numerous	ADJ
aijes-5766	119	8	manipulations	manipulation	NOUN
aijes-5766	119	9	.	.	PUNCT
aijes-5766	120	1	maneuvering	maneuver	VERB
aijes-5766	120	2	space	space	NOUN
aijes-5766	120	3	is	be	AUX
aijes-5766	120	4	found	find	VERB
aijes-5766	120	5	in	in	ADP
aijes-5766	120	6	accounting	accounting	NOUN
aijes-5766	120	7	standards	standard	NOUN
aijes-5766	120	8	,	,	PUNCT
aijes-5766	120	9	which	which	PRON
aijes-5766	120	10	are	be	AUX
aijes-5766	120	11	often	often	ADV
aijes-5766	120	12	unclear	unclear	ADJ
aijes-5766	120	13	and	and	CCONJ
aijes-5766	120	14	very	very	ADV
aijes-5766	120	15	complex	complex	ADJ
aijes-5766	120	16	,	,	PUNCT
aijes-5766	120	17	and	and	CCONJ
aijes-5766	120	18	assessments	assessment	NOUN
aijes-5766	120	19	are	be	AUX
aijes-5766	120	20	subjective	subjective	ADJ
aijes-5766	120	21	.	.	PUNCT
aijes-5766	121	1	with	with	ADP
aijes-5766	121	2	the	the	DET
aijes-5766	121	3	introduction	introduction	NOUN
aijes-5766	121	4	of	of	ADP
aijes-5766	121	5	internal	internal	ADJ
aijes-5766	121	6	and	and	CCONJ
aijes-5766	121	7	external	external	ADJ
aijes-5766	121	8	control	control	NOUN
aijes-5766	121	9	systems	system	NOUN
aijes-5766	121	10	in	in	ADP
aijes-5766	121	11	the	the	DET
aijes-5766	121	12	company	company	NOUN
aijes-5766	121	13	,	,	PUNCT
aijes-5766	121	14	it	it	PRON
aijes-5766	121	15	is	be	AUX
aijes-5766	121	16	possible	possible	ADJ
aijes-5766	121	17	to	to	PART
aijes-5766	121	18	reduce	reduce	VERB
aijes-5766	121	19	,	,	PUNCT
aijes-5766	121	20	but	but	CCONJ
aijes-5766	121	21	not	not	PART
aijes-5766	121	22	eliminate	eliminate	VERB
aijes-5766	121	23	,	,	PUNCT
aijes-5766	121	24	the	the	DET
aijes-5766	121	25	percentage	percentage	NOUN
aijes-5766	121	26	of	of	ADP
aijes-5766	121	27	fraud	fraud	NOUN
aijes-5766	121	28	and	and	CCONJ
aijes-5766	121	29	manipulation	manipulation	NOUN
aijes-5766	121	30	by	by	ADP
aijes-5766	121	31	employees	employee	NOUN
aijes-5766	121	32	or	or	CCONJ
aijes-5766	121	33	company	company	NOUN
aijes-5766	121	34	management	management	NOUN
aijes-5766	121	35	.	.	PUNCT
aijes-5766	122	1	in	in	ADP
aijes-5766	122	2	order	order	NOUN
aijes-5766	122	3	for	for	SCONJ
aijes-5766	122	4	the	the	DET
aijes-5766	122	5	company	company	NOUN
aijes-5766	122	6	's	's	PART
aijes-5766	122	7	management	management	NOUN
aijes-5766	122	8	to	to	PART
aijes-5766	122	9	confront	confront	VERB
aijes-5766	122	10	errors	error	NOUN
aijes-5766	122	11	and	and	CCONJ
aijes-5766	122	12	frauds	fraud	NOUN
aijes-5766	122	13	that	that	PRON
aijes-5766	122	14	may	may	AUX
aijes-5766	122	15	appear	appear	VERB
aijes-5766	122	16	in	in	ADP
aijes-5766	122	17	the	the	DET
aijes-5766	122	18	financial	financial	ADJ
aijes-5766	122	19	statements	statement	NOUN
aijes-5766	122	20	,	,	PUNCT
aijes-5766	122	21	it	it	PRON
aijes-5766	122	22	helps	help	VERB
aijes-5766	122	23	a	a	DET
aijes-5766	122	24	lot	lot	NOUN
aijes-5766	122	25	:	:	PUNCT
aijes-5766	122	26	a	a	DET
aijes-5766	122	27	reliable	reliable	ADJ
aijes-5766	122	28	accounting	accounting	NOUN
aijes-5766	122	29	system	system	NOUN
aijes-5766	122	30	,	,	PUNCT
aijes-5766	122	31	appropriate	appropriate	ADJ
aijes-5766	122	32	control	control	NOUN
aijes-5766	122	33	procedures	procedure	NOUN
aijes-5766	122	34	,	,	PUNCT
aijes-5766	122	35	as	as	ADV
aijes-5766	122	36	well	well	ADV
aijes-5766	122	37	as	as	ADP
aijes-5766	122	38	a	a	DET
aijes-5766	122	39	clear	clear	ADJ
aijes-5766	122	40	definition	definition	NOUN
aijes-5766	122	41	of	of	ADP
aijes-5766	122	42	the	the	DET
aijes-5766	122	43	policy	policy	NOUN
aijes-5766	122	44	of	of	ADP
aijes-5766	122	45	accounting	accounting	NOUN
aijes-5766	122	46	and	and	CCONJ
aijes-5766	122	47	financial	financial	ADJ
aijes-5766	122	48	statements	statement	NOUN
aijes-5766	122	49	.	.	PUNCT
aijes-5766	123	1	adequate	adequate	ADJ
aijes-5766	123	2	human	human	ADJ
aijes-5766	123	3	potential	potential	NOUN
aijes-5766	123	4	,	,	PUNCT
aijes-5766	123	5	an	an	DET
aijes-5766	123	6	understandable	understandable	ADJ
aijes-5766	123	7	code	code	NOUN
aijes-5766	123	8	of	of	ADP
aijes-5766	123	9	ethics	ethic	NOUN
aijes-5766	123	10	as	as	ADV
aijes-5766	123	11	well	well	ADV
aijes-5766	123	12	as	as	ADP
aijes-5766	123	13	the	the	DET
aijes-5766	123	14	provision	provision	NOUN
aijes-5766	123	15	of	of	ADP
aijes-5766	123	16	continuous	continuous	ADJ
aijes-5766	123	17	training	training	NOUN
aijes-5766	123	18	for	for	ADP
aijes-5766	123	19	employees	employee	NOUN
aijes-5766	123	20	regarding	regard	VERB
aijes-5766	123	21	accounting	accounting	NOUN
aijes-5766	123	22	errors	error	NOUN
aijes-5766	123	23	and	and	CCONJ
aijes-5766	123	24	manipulation	manipulation	NOUN
aijes-5766	123	25	of	of	ADP
aijes-5766	123	26	financial	financial	ADJ
aijes-5766	123	27	statements	statement	NOUN
aijes-5766	123	28	are	be	AUX
aijes-5766	123	29	also	also	ADV
aijes-5766	123	30	needed	need	VERB
aijes-5766	123	31	.	.	PUNCT
aijes-5766	124	1	in	in	ADP
aijes-5766	124	2	the	the	DET
aijes-5766	124	3	end	end	NOUN
aijes-5766	124	4	,	,	PUNCT
aijes-5766	124	5	it	it	PRON
aijes-5766	124	6	can	can	AUX
aijes-5766	124	7	be	be	AUX
aijes-5766	124	8	concluded	conclude	VERB
aijes-5766	124	9	that	that	SCONJ
aijes-5766	124	10	the	the	DET
aijes-5766	124	11	application	application	NOUN
aijes-5766	124	12	of	of	ADP
aijes-5766	124	13	creative	creative	ADJ
aijes-5766	124	14	accounting	accounting	NOUN
aijes-5766	124	15	does	do	AUX
aijes-5766	124	16	not	not	PART
aijes-5766	124	17	only	only	ADV
aijes-5766	124	18	endanger	endanger	VERB
aijes-5766	124	19	the	the	DET
aijes-5766	124	20	company	company	NOUN
aijes-5766	124	21	that	that	PRON
aijes-5766	124	22	applies	apply	VERB
aijes-5766	124	23	it	it	PRON
aijes-5766	124	24	,	,	PUNCT
aijes-5766	124	25	but	but	CCONJ
aijes-5766	124	26	also	also	ADV
aijes-5766	124	27	the	the	DET
aijes-5766	124	28	entire	entire	ADJ
aijes-5766	124	29	economic	economic	ADJ
aijes-5766	124	30	system	system	NOUN
aijes-5766	124	31	of	of	ADP
aijes-5766	124	32	the	the	DET
aijes-5766	124	33	country	country	NOUN
aijes-5766	124	34	.	.	PUNCT
aijes-5766	125	1	in	in	ADP
aijes-5766	125	2	the	the	DET
aijes-5766	125	3	fight	fight	NOUN
aijes-5766	125	4	against	against	ADP
aijes-5766	125	5	this	this	DET
aijes-5766	125	6	growing	grow	VERB
aijes-5766	125	7	problem	problem	NOUN
aijes-5766	125	8	,	,	PUNCT
aijes-5766	125	9	companies	company	NOUN
aijes-5766	125	10	can	can	AUX
aijes-5766	125	11	not	not	PART
aijes-5766	125	12	rely	rely	VERB
aijes-5766	125	13	only	only	ADV
aijes-5766	125	14	on	on	ADP
aijes-5766	125	15	existing	exist	VERB
aijes-5766	125	16	controls	control	NOUN
aijes-5766	125	17	to	to	PART
aijes-5766	125	18	prevent	prevent	VERB
aijes-5766	125	19	and	and	CCONJ
aijes-5766	125	20	detect	detect	VERB
aijes-5766	125	21	fraud	fraud	NOUN
aijes-5766	125	22	,	,	PUNCT
aijes-5766	125	23	but	but	CCONJ
aijes-5766	125	24	must	must	AUX
aijes-5766	125	25	clearly	clearly	ADV
aijes-5766	125	26	define	define	VERB
aijes-5766	125	27	illegal	illegal	ADJ
aijes-5766	125	28	activities	activity	NOUN
aijes-5766	125	29	and	and	CCONJ
aijes-5766	125	30	sanctions	sanction	NOUN
aijes-5766	125	31	for	for	ADP
aijes-5766	125	32	those	those	PRON
aijes-5766	125	33	who	who	PRON
aijes-5766	125	34	commit	commit	VERB
aijes-5766	125	35	fraud	fraud	NOUN
aijes-5766	125	36	.	.	PUNCT
aijes-5766	126	1	discovering	discover	VERB
aijes-5766	126	2	and	and	CCONJ
aijes-5766	126	3	researching	research	VERB
aijes-5766	126	4	the	the	DET
aijes-5766	126	5	causes	cause	NOUN
aijes-5766	126	6	of	of	ADP
aijes-5766	126	7	fraudulent	fraudulent	ADJ
aijes-5766	126	8	financial	financial	ADJ
aijes-5766	126	9	reporting	reporting	NOUN
aijes-5766	126	10	,	,	PUNCT
aijes-5766	126	11	as	as	ADV
aijes-5766	126	12	well	well	ADV
aijes-5766	126	13	as	as	ADP
aijes-5766	126	14	a	a	DET
aijes-5766	126	15	preventive	preventive	ADJ
aijes-5766	126	16	approach	approach	NOUN
aijes-5766	126	17	and	and	CCONJ
aijes-5766	126	18	prevention	prevention	NOUN
aijes-5766	126	19	of	of	ADP
aijes-5766	126	20	illegal	illegal	ADJ
aijes-5766	126	21	and	and	CCONJ
aijes-5766	126	22	socially	socially	ADV
aijes-5766	126	23	unacceptable	unacceptable	ADJ
aijes-5766	126	24	behavior	behavior	NOUN
aijes-5766	126	25	,	,	PUNCT
aijes-5766	126	26	aims	aim	VERB
aijes-5766	126	27	to	to	PART
aijes-5766	126	28	increase	increase	VERB
aijes-5766	126	29	the	the	DET
aijes-5766	126	30	level	level	NOUN
aijes-5766	126	31	of	of	ADP
aijes-5766	126	32	security	security	NOUN
aijes-5766	126	33	of	of	ADP
aijes-5766	126	34	users	user	NOUN
aijes-5766	126	35	of	of	ADP
aijes-5766	126	36	financial	financial	ADJ
aijes-5766	126	37	information	information	NOUN
aijes-5766	126	38	.	.	PUNCT
aijes-5766	127	1	bearing	bear	VERB
aijes-5766	127	2	in	in	ADP
aijes-5766	127	3	mind	mind	NOUN
aijes-5766	127	4	the	the	DET
aijes-5766	127	5	responsibility	responsibility	NOUN
aijes-5766	127	6	that	that	SCONJ
aijes-5766	127	7	the	the	DET
aijes-5766	127	8	accounting	accounting	NOUN
aijes-5766	127	9	profession	profession	NOUN
aijes-5766	127	10	has	have	VERB
aijes-5766	127	11	towards	towards	ADP
aijes-5766	127	12	the	the	DET
aijes-5766	127	13	social	social	ADJ
aijes-5766	127	14	interest	interest	NOUN
aijes-5766	127	15	,	,	PUNCT
aijes-5766	127	16	as	as	ADV
aijes-5766	127	17	well	well	ADV
aijes-5766	127	18	as	as	ADP
aijes-5766	127	19	the	the	DET
aijes-5766	127	20	scope	scope	NOUN
aijes-5766	127	21	of	of	ADP
aijes-5766	127	22	forensic	forensic	ADJ
aijes-5766	127	23	accounting	accounting	NOUN
aijes-5766	127	24	in	in	ADP
aijes-5766	127	25	discovering	discover	VERB
aijes-5766	127	26	the	the	DET
aijes-5766	127	27	causes	cause	NOUN
aijes-5766	127	28	and	and	CCONJ
aijes-5766	127	29	techniques	technique	NOUN
aijes-5766	127	30	of	of	ADP
aijes-5766	127	31	fraud	fraud	NOUN
aijes-5766	127	32	,	,	PUNCT
aijes-5766	127	33	it	it	PRON
aijes-5766	127	34	is	be	AUX
aijes-5766	127	35	very	very	ADV
aijes-5766	127	36	important	important	ADJ
aijes-5766	127	37	to	to	PART
aijes-5766	127	38	point	point	VERB
aijes-5766	127	39	out	out	ADP
aijes-5766	127	40	future	future	ADJ
aijes-5766	127	41	activities	activity	NOUN
aijes-5766	127	42	in	in	ADP
aijes-5766	127	43	the	the	DET
aijes-5766	127	44	direction	direction	NOUN
aijes-5766	127	45	of	of	ADP
aijes-5766	127	46	developing	develop	VERB
aijes-5766	127	47	unique	unique	ADJ
aijes-5766	127	48	educational	educational	ADJ
aijes-5766	127	49	and	and	CCONJ
aijes-5766	127	50	certified	certified	ADJ
aijes-5766	127	51	programs	program	NOUN
aijes-5766	127	52	at	at	ADP
aijes-5766	127	53	the	the	DET
aijes-5766	127	54	state	state	NOUN
aijes-5766	127	55	level	level	NOUN
aijes-5766	127	56	.	.	PUNCT
aijes-5766	128	1	given	give	VERB
aijes-5766	128	2	that	that	SCONJ
aijes-5766	128	3	criminal	criminal	ADJ
aijes-5766	128	4	activities	activity	NOUN
aijes-5766	128	5	are	be	AUX
aijes-5766	128	6	represented	represent	VERB
aijes-5766	128	7	in	in	ADP
aijes-5766	128	8	all	all	DET
aijes-5766	128	9	spheres	sphere	NOUN
aijes-5766	128	10	of	of	ADP
aijes-5766	128	11	society	society	NOUN
aijes-5766	128	12	and	and	CCONJ
aijes-5766	128	13	are	be	AUX
aijes-5766	128	14	a	a	DET
aijes-5766	128	15	burden	burden	NOUN
aijes-5766	128	16	to	to	ADP
aijes-5766	128	17	both	both	CCONJ
aijes-5766	128	18	developed	develop	VERB
aijes-5766	128	19	and	and	CCONJ
aijes-5766	128	20	less	less	ADV
aijes-5766	128	21	developed	developed	ADJ
aijes-5766	128	22	countries	country	NOUN
aijes-5766	128	23	,	,	PUNCT
aijes-5766	128	24	it	it	PRON
aijes-5766	128	25	is	be	AUX
aijes-5766	128	26	certain	certain	ADJ
aijes-5766	128	27	that	that	SCONJ
aijes-5766	128	28	this	this	DET
aijes-5766	128	29	topic	topic	NOUN
aijes-5766	128	30	and	and	CCONJ
aijes-5766	128	31	the	the	DET
aijes-5766	128	32	suppression	suppression	NOUN
aijes-5766	128	33	of	of	ADP
aijes-5766	128	34	the	the	DET
aijes-5766	128	35	application	application	NOUN
aijes-5766	128	36	of	of	ADP
aijes-5766	128	37	creative	creative	ADJ
aijes-5766	128	38	accounting	accounting	NOUN
aijes-5766	128	39	will	will	AUX
aijes-5766	128	40	be	be	AUX
aijes-5766	128	41	the	the	DET
aijes-5766	128	42	subject	subject	NOUN
aijes-5766	128	43	of	of	ADP
aijes-5766	128	44	new	new	ADJ
aijes-5766	128	45	considerations	consideration	NOUN
aijes-5766	128	46	and	and	CCONJ
aijes-5766	128	47	further	further	ADJ
aijes-5766	128	48	research	research	NOUN
aijes-5766	128	49	.	.	PUNCT
aijes-5766	129	1	references	reference	NOUN
aijes-5766	129	2	1	1	NUM
aijes-5766	129	3	.	.	PUNCT
aijes-5766	129	4	association	association	NOUN
aijes-5766	129	5	of	of	ADP
aijes-5766	129	6	certified	certify	VERB
aijes-5766	129	7	fraud	fraud	NOUN
aijes-5766	129	8	examiners	examiner	NOUN
aijes-5766	129	9	(	(	PUNCT
aijes-5766	129	10	2020	2020	NUM
aijes-5766	129	11	)	)	PUNCT
aijes-5766	129	12	.	.	PUNCT
aijes-5766	130	1	report	report	NOUN
aijes-5766	130	2	to	to	ADP
aijes-5766	130	3	the	the	DET
aijes-5766	130	4	nations	nation	NOUN
aijes-5766	130	5	:	:	PUNCT
aijes-5766	130	6	2020	2020	NUM
aijes-5766	130	7	global	global	ADJ
aijes-5766	130	8	study	study	NOUN
aijes-5766	130	9	on	on	ADP
aijes-5766	130	10	occupational	occupational	ADJ
aijes-5766	130	11	fraud	fraud	NOUN
aijes-5766	130	12	and	and	CCONJ
aijes-5766	130	13	abuse	abuse	NOUN
aijes-5766	130	14	.	.	PUNCT
aijes-5766	131	1	https://acfepublic.s3-us-west2.amazonaws.com/2020-report-to-the-nations.pdf	https://acfepublic.s3-us-west2.amazonaws.com/2020-report-to-the-nations.pdf	PROPN
aijes-5766	131	2	2	2	NUM
aijes-5766	131	3	.	.	X
aijes-5766	131	4	belak	belak	PROPN
aijes-5766	131	5	v.(2011).business	v.(2011).business	PROPN
aijes-5766	131	6	forensics	forensics	PROPN
aijes-5766	131	7	&	&	CCONJ
aijes-5766	131	8	forensic	forensic	ADJ
aijes-5766	131	9	accounting	accounting	NOUN
aijes-5766	131	10	.	.	PUNCT
aijes-5766	132	1	zagreb.belak	zagreb.belak	NUM
aijes-5766	132	2	excellens	excellen	VERB
aijes-5766	132	3	d.o.o	d.o.o	PROPN
aijes-5766	132	4	.	.	PUNCT
aijes-5766	132	5	https://acfepublic.s3-us-west2.amazonaws.com/2020-report-to-the-nations.pdf	https://acfepublic.s3-us-west2.amazonaws.com/2020-report-to-the-nations.pdf	PROPN
aijes-5766	132	6	azira	azira	PROPN
aijes-5766	132	7	osmanović	osmanović	PROPN
aijes-5766	132	8	,	,	PUNCT
aijes-5766	132	9	damir	damir	PROPN
aijes-5766	132	10	šarić	šarić	PROPN
aijes-5766	132	11	101	101	NUM
aijes-5766	133	1	3	3	X
aijes-5766	133	2	.	.	X
aijes-5766	133	3	bedeković	bedeković	NOUN
aijes-5766	133	4	,	,	PUNCT
aijes-5766	133	5	m.	m.	NOUN
aijes-5766	133	6	(	(	PUNCT
aijes-5766	133	7	2013	2013	NUM
aijes-5766	133	8	)	)	PUNCT
aijes-5766	133	9	.	.	PUNCT
aijes-5766	134	1	the	the	DET
aijes-5766	134	2	significance	significance	NOUN
aijes-5766	134	3	of	of	ADP
aijes-5766	134	4	accounting	accounting	NOUN
aijes-5766	134	5	controls	control	NOUN
aijes-5766	134	6	in	in	ADP
aijes-5766	134	7	the	the	DET
aijes-5766	134	8	system	system	NOUN
aijes-5766	134	9	of	of	ADP
aijes-5766	134	10	internal	internal	ADJ
aijes-5766	134	11	financial	financial	ADJ
aijes-5766	134	12	controls	control	NOUN
aijes-5766	134	13	of	of	ADP
aijes-5766	134	14	budget	budget	NOUN
aijes-5766	134	15	users	user	NOUN
aijes-5766	134	16	.	.	PUNCT
aijes-5766	135	1	practical	practical	ADJ
aijes-5766	135	2	management	management	NOUN
aijes-5766	135	3	,	,	PUNCT
aijes-5766	135	4	4	4	NUM
aijes-5766	135	5	(	(	PUNCT
aijes-5766	135	6	1	1	NUM
aijes-5766	135	7	)	)	PUNCT
aijes-5766	135	8	,	,	PUNCT
aijes-5766	135	9	0	0	NUM
aijes-5766	135	10	-	-	SYM
aijes-5766	135	11	0	0	NUM
aijes-5766	135	12	.	.	PUNCT
aijes-5766	136	1	https://hrcak.srce.hr/118741	https://hrcak.srce.hr/118741	NOUN
aijes-5766	136	2	4	4	NUM
aijes-5766	136	3	.	.	X
aijes-5766	137	1	committee	committee	NOUN
aijes-5766	137	2	of	of	ADP
aijes-5766	137	3	sponsoring	sponsor	VERB
aijes-5766	137	4	organizations	organization	NOUN
aijes-5766	137	5	of	of	ADP
aijes-5766	137	6	the	the	DET
aijes-5766	137	7	treadway	treadway	PROPN
aijes-5766	137	8	commission	commission	NOUN
aijes-5766	137	9	.	.	PUNCT
aijes-5766	138	1	(	(	PUNCT
aijes-5766	138	2	2022	2022	NUM
aijes-5766	138	3	)	)	PUNCT
aijes-5766	138	4	.	.	PUNCT
aijes-5766	139	1	about	about	ADP
aijes-5766	139	2	us	we	PRON
aijes-5766	139	3	.	.	PUNCT
aijes-5766	140	1	https://www.coso.org/sitepages/aboutus.aspx	https://www.coso.org/sitepages/aboutus.aspx	ADP
aijes-5766	140	2	5	5	X
aijes-5766	140	3	.	.	PUNCT
aijes-5766	140	4	deloitte	deloitte	PROPN
aijes-5766	140	5	.	.	PUNCT
aijes-5766	141	1	(	(	PUNCT
aijes-5766	141	2	2021	2021	NUM
aijes-5766	141	3	)	)	PUNCT
aijes-5766	141	4	.	.	PUNCT
aijes-5766	142	1	internal	internal	ADJ
aijes-5766	142	2	controls	control	NOUN
aijes-5766	142	3	and	and	CCONJ
aijes-5766	142	4	risk	risk	NOUN
aijes-5766	142	5	assessment	assessment	NOUN
aijes-5766	142	6	:	:	PUNCT
aijes-5766	142	7	what	what	PRON
aijes-5766	142	8	every	every	DET
aijes-5766	142	9	private	private	ADJ
aijes-5766	142	10	company	company	NOUN
aijes-5766	142	11	should	should	AUX
aijes-5766	142	12	know	know	VERB
aijes-5766	142	13	.	.	PUNCT
aijes-5766	143	1	https://www2.deloitte.com/content/dam/deloitte/us/documents/audit/internalcontrolsand-risk-assessments-pov1.pdf	https://www2.deloitte.com/content/dam/deloitte/us/documents/audit/internalcontrolsand-risk-assessments-pov1.pdf	PROPN
aijes-5766	143	2	6	6	NUM
aijes-5766	143	3	.	.	PUNCT
aijes-5766	144	1	gulin	gulin	PROPN
aijes-5766	144	2	,	,	PUNCT
aijes-5766	144	3	d.	d.	PROPN
aijes-5766	144	4	perčević	perčević	PROPN
aijes-5766	144	5	,	,	PUNCT
aijes-5766	144	6	h.	h.	PROPN
aijes-5766	144	7	tušek	tušek	PROPN
aijes-5766	144	8	,	,	PUNCT
aijes-5766	144	9	b.	b.	PROPN
aijes-5766	144	10	žager	žager	PROPN
aijes-5766	144	11	,	,	PUNCT
aijes-5766	144	12	l.	l.	PROPN
aijes-5766	144	13	(	(	PUNCT
aijes-5766	144	14	2012	2012	NUM
aijes-5766	144	15	)	)	PUNCT
aijes-5766	144	16	.	.	PUNCT
aijes-5766	145	1	business	business	NOUN
aijes-5766	145	2	planning	planning	NOUN
aijes-5766	145	3	,	,	PUNCT
aijes-5766	145	4	control	control	NOUN
aijes-5766	145	5	and	and	CCONJ
aijes-5766	145	6	analysis	analysis	NOUN
aijes-5766	145	7	.	.	PUNCT
aijes-5766	146	1	zagreb	zagreb	PROPN
aijes-5766	146	2	:	:	PUNCT
aijes-5766	146	3	hzrif	hzrif	PROPN
aijes-5766	146	4	7	7	X
aijes-5766	146	5	.	.	PUNCT
aijes-5766	146	6	halilčević	halilčević	PROPN
aijes-5766	146	7	,	,	PUNCT
aijes-5766	146	8	e.	e.	PROPN
aijes-5766	146	9	the	the	DET
aijes-5766	146	10	impact	impact	NOUN
aijes-5766	146	11	of	of	ADP
aijes-5766	146	12	forensic	forensic	ADJ
aijes-5766	146	13	accounting	accounting	NOUN
aijes-5766	146	14	on	on	ADP
aijes-5766	146	15	corporate	corporate	ADJ
aijes-5766	146	16	fraud	fraud	NOUN
aijes-5766	146	17	in	in	ADP
aijes-5766	146	18	bosnia	bosnia	PROPN
aijes-5766	146	19	and	and	CCONJ
aijes-5766	146	20	herzegovina	herzegovina	PROPN
aijes-5766	146	21	.	.	PUNCT
aijes-5766	147	1	journal	journal	PROPN
aijes-5766	147	2	of	of	ADP
aijes-5766	147	3	economics	economic	NOUN
aijes-5766	147	4	and	and	CCONJ
aijes-5766	147	5	politics	politic	NOUN
aijes-5766	147	6	of	of	ADP
aijes-5766	147	7	transition	transition	NOUN
aijes-5766	147	8	tuzla	tuzla	PROPN
aijes-5766	147	9	-	-	PUNCT
aijes-5766	147	10	zagreb	zagreb	PROPN
aijes-5766	147	11	-	-	PUNCT
aijes-5766	147	12	belgradebukurešt	belgradebukurešt	PROPN
aijes-5766	147	13	,	,	PUNCT
aijes-5766	147	14	2020	2020	NUM
aijes-5766	147	15	.	.	PUNCT
aijes-5766	148	1	vol	vol	NOUN
aijes-5766	148	2	.	.	PROPN
aijes-5766	149	1	23	23	NUM
aijes-5766	149	2	,	,	PUNCT
aijes-5766	150	1	no	no	INTJ
aijes-5766	150	2	.	.	NOUN
aijes-5766	150	3	46	46	NUM
aijes-5766	150	4	.	.	PUNCT
aijes-5766	151	1	https://hrcak.srce.hr/file/397576	https://hrcak.srce.hr/file/397576	PROPN
aijes-5766	151	2	8	8	NUM
aijes-5766	151	3	.	.	PUNCT
aijes-5766	152	1	huzanić	huzanić	PROPN
aijes-5766	152	2	,	,	PUNCT
aijes-5766	152	3	b.	b.	PROPN
aijes-5766	152	4	(	(	PUNCT
aijes-5766	152	5	2015	2015	NUM
aijes-5766	152	6	)	)	PUNCT
aijes-5766	152	7	.	.	PUNCT
aijes-5766	153	1	creative	creative	ADJ
aijes-5766	153	2	accounting	accounting	NOUN
aijes-5766	153	3	.	.	PUNCT
aijes-5766	154	1	accounting	accounting	NOUN
aijes-5766	154	2	,	,	PUNCT
aijes-5766	154	3	auditing	auditing	NOUN
aijes-5766	154	4	and	and	CCONJ
aijes-5766	154	5	finance	finance	NOUN
aijes-5766	154	6	.	.	PUNCT
aijes-5766	155	1	5/15	5/15	NUM
aijes-5766	155	2	,	,	PUNCT
aijes-5766	155	3	26	26	NUM
aijes-5766	155	4	-	-	SYM
aijes-5766	155	5	33	33	NUM
aijes-5766	155	6	.	.	NOUN
aijes-5766	156	1	9	9	NUM
aijes-5766	156	2	.	.	X
aijes-5766	156	3	mahaček	mahaček	PROPN
aijes-5766	156	4	,	,	PUNCT
aijes-5766	156	5	d.	d.	PROPN
aijes-5766	156	6	bolfek	bolfek	PROPN
aijes-5766	156	7	,	,	PUNCT
aijes-5766	156	8	b.	b.	PROPN
aijes-5766	156	9	šakota	šakota	PROPN
aijes-5766	156	10	,	,	PUNCT
aijes-5766	156	11	b.	b.	PROPN
aijes-5766	156	12	(	(	PUNCT
aijes-5766	156	13	2015	2015	NUM
aijes-5766	156	14	)	)	PUNCT
aijes-5766	156	15	.	.	PUNCT
aijes-5766	157	1	the	the	DET
aijes-5766	157	2	role	role	NOUN
aijes-5766	157	3	of	of	ADP
aijes-5766	157	4	internal	internal	ADJ
aijes-5766	157	5	audit	audit	NOUN
aijes-5766	157	6	in	in	ADP
aijes-5766	157	7	preventing	prevent	VERB
aijes-5766	157	8	errors	error	NOUN
aijes-5766	157	9	and	and	CCONJ
aijes-5766	157	10	fraud	fraud	NOUN
aijes-5766	157	11	in	in	ADP
aijes-5766	157	12	the	the	DET
aijes-5766	157	13	conditions	condition	NOUN
aijes-5766	157	14	of	of	ADP
aijes-5766	157	15	computer	computer	NOUN
aijes-5766	157	16	data	datum	NOUN
aijes-5766	157	17	processing	processing	NOUN
aijes-5766	157	18	.	.	PUNCT
aijes-5766	158	1	oeconomica	oeconomica	PROPN
aijes-5766	158	2	jadertina	jadertina	PROPN
aijes-5766	158	3	,	,	PUNCT
aijes-5766	158	4	5	5	NUM
aijes-5766	158	5	(	(	PUNCT
aijes-5766	158	6	1	1	NUM
aijes-5766	158	7	)	)	PUNCT
aijes-5766	158	8	,	,	PUNCT
aijes-5766	158	9	48	48	NUM
aijes-5766	158	10	-	-	SYM
aijes-5766	158	11	64	64	NUM
aijes-5766	158	12	.	.	PUNCT
aijes-5766	159	1	https://hrcak.srce.hr/146892	https://hrcak.srce.hr/146892	PROPN
aijes-5766	159	2	10	10	NUM
aijes-5766	159	3	.	.	PUNCT
aijes-5766	160	1	mulford	mulford	PROPN
aijes-5766	160	2	,	,	PUNCT
aijes-5766	160	3	c.w	c.w	PROPN
aijes-5766	160	4	.	.	PROPN
aijes-5766	160	5	comiskey	comiskey	PROPN
aijes-5766	160	6	,	,	PUNCT
aijes-5766	160	7	e.e	e.e	PROPN
aijes-5766	160	8	.	.	PROPN
aijes-5766	160	9	(	(	PUNCT
aijes-5766	160	10	2002	2002	NUM
aijes-5766	160	11	)	)	PUNCT
aijes-5766	160	12	.	.	PUNCT
aijes-5766	161	1	the	the	DET
aijes-5766	161	2	financial	financial	ADJ
aijes-5766	161	3	numbers	number	NOUN
aijes-5766	161	4	game	game	NOUN
aijes-5766	161	5	.	.	PUNCT
aijes-5766	162	1	new	new	PROPN
aijes-5766	162	2	york	york	PROPN
aijes-5766	162	3	:	:	PUNCT
aijes-5766	163	1	john	john	PROPN
aijes-5766	163	2	wiley	wiley	PROPN
aijes-5766	163	3	&	&	CCONJ
aijes-5766	163	4	sons	sons	PROPN
aijes-5766	163	5	,	,	PUNCT
aijes-5766	163	6	inc	inc	PROPN
aijes-5766	163	7	.	.	PROPN
aijes-5766	163	8	11	11	NUM
aijes-5766	163	9	.	.	PUNCT
aijes-5766	163	10	negovanović	negovanović	NOUN
aijes-5766	163	11	,	,	PUNCT
aijes-5766	163	12	m.	m.	NOUN
aijes-5766	163	13	(	(	PUNCT
aijes-5766	163	14	2011	2011	NUM
aijes-5766	163	15	)	)	PUNCT
aijes-5766	163	16	.	.	PUNCT
aijes-5766	164	1	creative	creative	ADJ
aijes-5766	164	2	accounting	accounting	NOUN
aijes-5766	164	3	and	and	CCONJ
aijes-5766	164	4	falsification	falsification	NOUN
aijes-5766	164	5	of	of	ADP
aijes-5766	164	6	financial	financial	ADJ
aijes-5766	164	7	statements	statement	NOUN
aijes-5766	164	8	part	part	NOUN
aijes-5766	164	9	three	three	NUM
aijes-5766	164	10	,	,	PUNCT
aijes-5766	164	11	accounting	accounting	NOUN
aijes-5766	164	12	,	,	PUNCT
aijes-5766	164	13	auditing	auditing	NOUN
aijes-5766	164	14	and	and	CCONJ
aijes-5766	164	15	finance	finance	NOUN
aijes-5766	164	16	,	,	PUNCT
aijes-5766	164	17	3/11	3/11	NUM
aijes-5766	164	18	,	,	PUNCT
aijes-5766	164	19	82	82	NUM
aijes-5766	164	20	-	-	SYM
aijes-5766	164	21	87	87	NUM
aijes-5766	164	22	12	12	NUM
aijes-5766	164	23	.	.	PUNCT
aijes-5766	165	1	rajković	rajković	PROPN
aijes-5766	165	2	s.	s.	PROPN
aijes-5766	165	3	(	(	PUNCT
aijes-5766	165	4	2021	2021	NUM
aijes-5766	165	5	)	)	PUNCT
aijes-5766	165	6	.	.	PUNCT
aijes-5766	166	1	the	the	DET
aijes-5766	166	2	impact	impact	NOUN
aijes-5766	166	3	of	of	ADP
aijes-5766	166	4	creative	creative	ADJ
aijes-5766	166	5	accounting	accounting	NOUN
aijes-5766	166	6	on	on	ADP
aijes-5766	166	7	the	the	DET
aijes-5766	166	8	quality	quality	NOUN
aijes-5766	166	9	of	of	ADP
aijes-5766	166	10	financial	financial	ADJ
aijes-5766	166	11	reporting	reporting	NOUN
aijes-5766	166	12	:	:	PUNCT
aijes-5766	166	13	empirical	empirical	ADJ
aijes-5766	166	14	research	research	NOUN
aijes-5766	166	15	in	in	ADP
aijes-5766	166	16	the	the	DET
aijes-5766	166	17	republic	republic	NOUN
aijes-5766	166	18	of	of	ADP
aijes-5766	166	19	srpska	srpska	PROPN
aijes-5766	166	20	.	.	PUNCT
aijes-5766	167	1	financing	finance	VERB
aijes-5766	167	2	03/21	03/21	NUM
aijes-5766	167	3	,	,	PUNCT
aijes-5766	167	4	17	17	NUM
aijes-5766	167	5	-	-	SYM
aijes-5766	167	6	27	27	NUM
aijes-5766	167	7	.	.	PUNCT
aijes-5766	168	1	https://financingscience.org/wp-content/uploads/2021/10	https://financingscience.org/wp-content/uploads/2021/10	PUNCT
aijes-5766	168	2	/en_321.pdf	/en_321.pdf	SYM
aijes-5766	168	3	13	13	NUM
aijes-5766	168	4	.	.	PUNCT
aijes-5766	168	5	vujević	vujević	PROPN
aijes-5766	168	6	,	,	PUNCT
aijes-5766	168	7	i.	i.	PROPN
aijes-5766	168	8	(	(	PUNCT
aijes-5766	168	9	2003	2003	NUM
aijes-5766	168	10	)	)	PUNCT
aijes-5766	168	11	.	.	PUNCT
aijes-5766	169	1	revision	revision	NOUN
aijes-5766	169	2	.	.	PUNCT
aijes-5766	170	1	split	split	NOUN
aijes-5766	170	2	.	.	PUNCT
aijes-5766	171	1	faculty	faculty	NOUN
aijes-5766	171	2	of	of	ADP
aijes-5766	171	3	economics	economic	NOUN
aijes-5766	171	4	in	in	ADP
aijes-5766	171	5	split	split	ADJ
aijes-5766	171	6	14	14	NUM
aijes-5766	171	7	.	.	PUNCT
aijes-5766	172	1	tušek	tušek	PROPN
aijes-5766	172	2	,	,	PUNCT
aijes-5766	172	3	b.	b.	PROPN
aijes-5766	172	4	žager	žager	PROPN
aijes-5766	172	5	,	,	PUNCT
aijes-5766	172	6	l.	l.	PROPN
aijes-5766	172	7	barišić	barišić	PROPN
aijes-5766	172	8	.	.	PUNCT
aijes-5766	173	1	i.	i.	PROPN
aijes-5766	173	2	(	(	PUNCT
aijes-5766	173	3	2014	2014	NUM
aijes-5766	173	4	)	)	PUNCT
aijes-5766	173	5	.	.	PUNCT
aijes-5766	174	1	internal	internal	ADJ
aijes-5766	174	2	audit	audit	NOUN
aijes-5766	174	3	.	.	PUNCT
aijes-5766	175	1	zagreb	zagreb	PROPN
aijes-5766	175	2	:	:	PUNCT
aijes-5766	175	3	hzrif	hzrif	PROPN
aijes-5766	175	4	https://hrcak.srce.hr/118741	https://hrcak.srce.hr/118741	NOUN
aijes-5766	175	5	https://www.coso.org/sitepages/aboutus.aspx	https://www.coso.org/sitepages/aboutus.aspx	ADP
aijes-5766	175	6	https://www2.deloitte.com/content/dam/deloitte/us/documents/audit/internalcontrols-and-risk-assessments-pov1.pdf	https://www2.deloitte.com/content/dam/deloitte/us/documents/audit/internalcontrols-and-risk-assessments-pov1.pdf	PROPN
aijes-5766	175	7	https://www2.deloitte.com/content/dam/deloitte/us/documents/audit/internalcontrols-and-risk-assessments-pov1.pdf	https://www2.deloitte.com/content/dam/deloitte/us/documents/audit/internalcontrols-and-risk-assessments-pov1.pdf	PROPN
aijes-5766	175	8	https://hrcak.srce.hr/file/397576	https://hrcak.srce.hr/file/397576	PROPN
aijes-5766	175	9	https://hrcak.srce.hr/146892	https://hrcak.srce.hr/146892	PROPN
aijes-5766	175	10	https://financingscience.org/wp-content/uploads/2021/10%20/en_321.pdf	https://financingscience.org/wp-content/uploads/2021/10%20/en_321.pdf	PRON