id	sid	eid	entity	type
aijbe-979	1	1	american interdisciplinary journal of business and economics issn	ORG
aijbe-979	1	2	2837	CARDINAL
aijbe-979	1	3	8.87	CARDINAL
aijbe-979	2	1	12	CARDINAL
aijbe-979	2	2	1	CARDINAL
aijbe-979	2	3	january-march	DATE
aijbe-979	2	4	2025	CARDINAL
aijbe-979	2	5	academic development institute	ORG
aijbe-979	2	6	8933	DATE
aijbe-979	3	1	willis ave	PERSON
aijbe-979	3	2	los angeles	GPE
aijbe-979	3	3	california	GPE
aijbe-979	4	1	18	CARDINAL
aijbe-979	4	2	american interdisciplinary journal of business and economics	ORG
aijbe-979	4	3	benin	GPE
aijbe-979	4	4	edo	NORP
aijbe-979	4	5	robert ike	PERSON
aijbe-979	4	6	phd	PERSON
aijbe-979	4	7	fca	PERSON
aijbe-979	4	8	2glory	CARDINAL
aijbe-979	4	9	aca 1department	ORG
aijbe-979	4	10	wellspring university benin city	ORG
aijbe-979	4	11	edo	GPE
aijbe-979	5	1	2department	CARDINAL
aijbe-979	5	2	wellspring university benin city	ORG
aijbe-979	5	3	edo	GPE
aijbe-979	6	1	+2348034712733)/	NORP
aijbe-979	7	1	edo	GPE
aijbe-979	9	1	benin city	GPE
aijbe-979	10	1	334	CARDINAL
aijbe-979	10	2	anova	ORG
aijbe-979	11	1	nigeria	GPE
aijbe-979	12	1	edo	GPE
aijbe-979	17	1	nigeria	GPE
aijbe-979	18	1	recent years	DATE
aijbe-979	19	1	nigeria plc	ORG
aijbe-979	19	2	2009	DATE
aijbe-979	19	3	2012	DATE
aijbe-979	19	4	saidu & aifuwa	ORG
aijbe-979	19	5	2020	DATE
aijbe-979	20	1	robert ike	PERSON
aijbe-979	20	2	2025	CARDINAL
aijbe-979	20	3	19	CARDINAL
aijbe-979	20	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	20	5	2021	CARDINAL
aijbe-979	25	1	alashe & bello	ORG
aijbe-979	25	2	2021	DATE
aijbe-979	26	1	nigerian	NORP
aijbe-979	27	1	the nigeria deposit insurance corporation	ORG
aijbe-979	27	2	3.33 billion	CARDINAL
aijbe-979	27	3	8.68 billion	MONEY
aijbe-979	27	4	2016	DATE
aijbe-979	27	5	12.01 billion	MONEY
aijbe-979	27	6	2017	DATE
aijbe-979	28	1	92%	PERCENT
aijbe-979	28	2	63.66%	PERCENT
aijbe-979	28	3	2017	CARDINAL
aijbe-979	31	1	2012	DATE
aijbe-979	32	1	staciokas & rupsys	ORG
aijbe-979	32	2	2005	DATE
aijbe-979	34	1	1995	DATE
aijbe-979	35	1	benin city	GPE
aijbe-979	35	2	edo state	ORG
aijbe-979	35	3	nigeria	GPE
aijbe-979	36	1	changwony &	ORG
aijbe-979	36	2	2015	DATE
aijbe-979	36	3	2015	CARDINAL
aijbe-979	36	4	kerazan	PERSON
aijbe-979	36	5	2016	DATE
aijbe-979	36	6	2019	DATE
aijbe-979	37	1	benin city	GPE
aijbe-979	38	1	i.	PERSON
aijbe-979	38	2	edo	GPE
aijbe-979	38	3	edo	GPE
aijbe-979	38	4	edo	GPE
aijbe-979	38	5	i. risk management	ORG
aijbe-979	39	1	robert ike	PERSON
aijbe-979	39	2	2025	CARDINAL
aijbe-979	39	3	20	CARDINAL
aijbe-979	39	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	39	5	2.1	CARDINAL
aijbe-979	39	6	iia	ORG
aijbe-979	39	7	2022	CARDINAL
aijbe-979	41	1	rensburg & coetzee	ORG
aijbe-979	41	2	2016	DATE
aijbe-979	41	3	2023	CARDINAL
aijbe-979	43	1	el-sayed	ORG
aijbe-979	43	2	2011	DATE
aijbe-979	44	1	us	GPE
aijbe-979	44	2	uk	GPE
aijbe-979	44	3	asia	LOC
aijbe-979	44	4	the late 1990s	DATE
aijbe-979	45	1	africa	LOC
aijbe-979	45	2	algeria	GPE
aijbe-979	45	3	carrefour	ORG
aijbe-979	45	4	egyptian	NORP
aijbe-979	45	5	tanzania & uganda	ORG
aijbe-979	45	6	gtb	ORG
aijbe-979	45	7	nbc	ORG
aijbe-979	45	8	uganda	GPE
aijbe-979	45	9	2017	DATE
aijbe-979	45	10	kapner	ORG
aijbe-979	45	11	2001	DATE
aijbe-979	45	12	2012	DATE
aijbe-979	45	13	2014	DATE
aijbe-979	46	1	brivot	GPE
aijbe-979	46	2	2016	CARDINAL
aijbe-979	49	1	2014	DATE
aijbe-979	51	1	institute of internal	ORG
aijbe-979	55	1	aicpa	ORG
aijbe-979	55	2	1991	DATE
aijbe-979	56	1	iia	ORG
aijbe-979	56	2	2003	DATE
aijbe-979	58	1	demarco	GPE
aijbe-979	58	2	1980	DATE
aijbe-979	62	1	robert ike	PERSON
aijbe-979	62	2	2025	CARDINAL
aijbe-979	62	3	21	CARDINAL
aijbe-979	62	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	62	5	douglas	GPE
aijbe-979	62	6	2003	DATE
aijbe-979	64	1	enehizena &	ORG
aijbe-979	64	2	2020	DATE
aijbe-979	65	1	egolum et al	PERSON
aijbe-979	66	1	2021	CARDINAL
aijbe-979	67	1	kerazan	PERSON
aijbe-979	67	2	2016	CARDINAL
aijbe-979	67	3	the internal audit department	ORG
aijbe-979	69	1	basel committee	ORG
aijbe-979	69	2	n.d.	GPE
aijbe-979	70	1	four	CARDINAL
aijbe-979	70	2	irm, 2002	DATE
aijbe-979	70	3	iso 31000	ORG
aijbe-979	70	4	2009	DATE
aijbe-979	70	5	31100, 2008	DATE
aijbe-979	70	6	coso erm	PERSON
aijbe-979	70	7	2004	DATE
aijbe-979	70	8	moller	ORG
aijbe-979	70	9	2011	DATE
aijbe-979	71	1	irm, 2002	DATE
aijbe-979	71	2	31100, 2008	DATE
aijbe-979	71	3	coso erm	PERSON
aijbe-979	71	4	2004	DATE
aijbe-979	72	1	2012	DATE
aijbe-979	72	2	moller	ORG
aijbe-979	72	3	2011	DATE
aijbe-979	72	4	bsi	ORG
aijbe-979	72	5	2008	DATE
aijbe-979	72	6	coso erm	PERSON
aijbe-979	72	7	2004	DATE
aijbe-979	72	8	irm, 2002	DATE
aijbe-979	73	1	2007	DATE
aijbe-979	74	1	okwoli	PERSON
aijbe-979	74	2	2004	DATE
aijbe-979	75	1	2004	DATE
aijbe-979	75	2	2002	DATE
aijbe-979	78	1	2016	DATE
aijbe-979	81	1	5	CARDINAL
aijbe-979	81	2	robert ike	PERSON
aijbe-979	81	3	2025	CARDINAL
aijbe-979	81	4	22	CARDINAL
aijbe-979	81	5	american interdisciplinary journal of business and economics	ORG
aijbe-979	83	1	today	DATE
aijbe-979	86	1	two	CARDINAL
aijbe-979	87	1	bierstaker & pacini	ORG
aijbe-979	87	2	2006	DATE
aijbe-979	88	1	2021	CARDINAL
aijbe-979	94	1	nigeria	GPE
aijbe-979	95	1	pettinger & richard	ORG
aijbe-979	95	2	2006	DATE
aijbe-979	96	1	kimetto	PERSON
aijbe-979	96	2	2019	DATE
aijbe-979	97	1	2019	DATE
aijbe-979	98	1	2011	DATE
aijbe-979	100	1	pandey	PERSON
aijbe-979	100	2	1995	DATE
aijbe-979	103	1	2016	DATE
aijbe-979	105	1	jensen	PERSON
aijbe-979	105	2	1976	DATE
aijbe-979	107	1	robert ike	PERSON
aijbe-979	107	2	2025	CARDINAL
aijbe-979	107	3	23	CARDINAL
aijbe-979	107	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	108	1	2021	CARDINAL
aijbe-979	110	1	2.3.empirical	CARDINAL
aijbe-979	110	2	salwa	PERSON
aijbe-979	110	3	nurliyana	PERSON
aijbe-979	110	4	2023	CARDINAL
aijbe-979	114	1	nigeria	GPE
aijbe-979	114	2	2021	CARDINAL
aijbe-979	115	1	360	CARDINAL
aijbe-979	116	1	nigeria	GPE
aijbe-979	118	1	nigeria	GPE
aijbe-979	119	1	yemen	GPE
aijbe-979	119	2	hazaea	GPE
aijbe-979	119	3	saleh	PERSON
aijbe-979	119	4	farhan	PERSON
aijbe-979	119	5	2021	CARDINAL
aijbe-979	120	1	90	CARDINAL
aijbe-979	120	2	nine	CARDINAL
aijbe-979	120	3	yemen	GPE
aijbe-979	120	4	23	CARDINAL
aijbe-979	120	5	yemen	GPE
aijbe-979	122	1	ia	GPE
aijbe-979	122	2	yemeni	NORP
aijbe-979	126	1	kimetto	PERSON
aijbe-979	126	2	2019	DATE
aijbe-979	126	3	kenya	GPE
aijbe-979	128	1	30	CARDINAL
aijbe-979	132	1	uganda	GPE
aijbe-979	132	2	2019	DATE
aijbe-979	135	1	robert ike	PERSON
aijbe-979	135	2	2025	DATE
aijbe-979	135	3	24	CARDINAL
aijbe-979	135	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	137	1	syria	GPE
aijbe-979	137	2	kerazan	PERSON
aijbe-979	137	3	2016	DATE
aijbe-979	138	1	117	CARDINAL
aijbe-979	140	1	syrian	NORP
aijbe-979	142	1	kenya	GPE
aijbe-979	142	2	changwony	PERSON
aijbe-979	142	3	2015	CARDINAL
aijbe-979	143	1	89	CARDINAL
aijbe-979	147	1	nigeria	GPE
aijbe-979	147	2	edo	PERSON
aijbe-979	148	1	3	CARDINAL
aijbe-979	149	1	2012	DATE
aijbe-979	149	2	160	CARDINAL
aijbe-979	150	1	benin city	GPE
aijbe-979	150	2	edo state	ORG
aijbe-979	151	1	nigeria	GPE
aijbe-979	152	1	benin city	GPE
aijbe-979	152	2	edo	GPE
aijbe-979	152	3	november 1st	DATE
aijbe-979	152	4	2023	CARDINAL
aijbe-979	152	5	eleven	DATE
aijbe-979	152	6	11	CARDINAL
aijbe-979	152	7	cbn	ORG
aijbe-979	152	8	2023	CARDINAL
aijbe-979	153	1	3,453	CARDINAL
aijbe-979	153	2	cbn benin	ORG
aijbe-979	153	3	2023	CARDINAL
aijbe-979	154	1	1967	DATE
aijbe-979	156	1		CARDINAL
aijbe-979	156	2		CARDINAL
aijbe-979	156	3		CARDINAL
aijbe-979	156	4	0.05	CARDINAL
aijbe-979	157	1	346	CARDINAL
aijbe-979	157	2	346	CARDINAL
aijbe-979	157	3	robert ike	PERSON
aijbe-979	157	4	2025	CARDINAL
aijbe-979	157	5	25	CARDINAL
aijbe-979	157	6	american interdisciplinary journal of business and economics	ORG
aijbe-979	157	7	346	CARDINAL
aijbe-979	158	1	three hundred	CARDINAL
aijbe-979	158	2	346	CARDINAL
aijbe-979	158	3	benin city	GPE
aijbe-979	158	4	edo state	ORG
aijbe-979	158	5	nigeria	GPE
aijbe-979	159	1	two	CARDINAL
aijbe-979	160	1	two	CARDINAL
aijbe-979	162	1	five	CARDINAL
aijbe-979	163	1	wellspring university	ORG
aijbe-979	163	2	benin city	GPE
aijbe-979	165	1	0.7	CARDINAL
aijbe-979	170	1	21	DATE
aijbe-979	171	1	2021	CARDINAL
aijbe-979	174	1	rkm = risk management	ORG
aijbe-979	174	2	4.data	CARDINAL
aijbe-979	174	3	4.1	CARDINAL
aijbe-979	174	4	appendix	NORP
aijbe-979	175	1	4.1	CARDINAL
aijbe-979	175	2	346 334 52	QUANTITY
aijbe-979	175	3	robert ike	PERSON
aijbe-979	175	4	2025	CARDINAL
aijbe-979	175	5	26	CARDINAL
aijbe-979	175	6	american interdisciplinary journal of business and economics	ORG
aijbe-979	175	7	2024	CARDINAL
aijbe-979	175	8	4.2	CARDINAL
aijbe-979	175	9	1	CARDINAL
aijbe-979	175	10	120 36 %	PERCENT
aijbe-979	175	11	146 44%	PERCENT
aijbe-979	175	12	60 18%	PERCENT
aijbe-979	175	13	8 2%	PERCENT
aijbe-979	175	14	2	CARDINAL
aijbe-979	176	1	110 33%	PERCENT
aijbe-979	176	2	135 40%	PERCENT
aijbe-979	176	3	75 22%	PERCENT
aijbe-979	176	4	14 4%	PERCENT
aijbe-979	176	5	3	CARDINAL
aijbe-979	176	6	119 36%	PERCENT
aijbe-979	176	7	125 37%	PERCENT
aijbe-979	176	8	75 22%	PERCENT
aijbe-979	176	9	15 4%	PERCENT
aijbe-979	176	10	4	CARDINAL
aijbe-979	177	1	122 37%	PERCENT
aijbe-979	177	2	142 43%	PERCENT
aijbe-979	177	3	65 19%	PERCENT
aijbe-979	177	4	5 1%	PERCENT
aijbe-979	177	5	115 34%	PERCENT
aijbe-979	177	6	125 37%	PERCENT
aijbe-979	177	7	89 27%	PERCENT
aijbe-979	177	8	5 1%	PERCENT
aijbe-979	177	9	6	CARDINAL
aijbe-979	177	10	100 30%	PERCENT
aijbe-979	177	11	145 43%	PERCENT
aijbe-979	177	12	74 22%	PERCENT
aijbe-979	177	13	15 4%	PERCENT
aijbe-979	177	14	2024	CARDINAL
aijbe-979	178	1	4.3	CARDINAL
aijbe-979	178	2	variable1	ORG
aijbe-979	178	3	7	CARDINAL
aijbe-979	179	1	108 32%	PERCENT
aijbe-979	179	2	152 46%	PERCENT
aijbe-979	179	3	69 21%	PERCENT
aijbe-979	179	4	14 4%	PERCENT
aijbe-979	180	1	111 34%	PERCENT
aijbe-979	180	2	151 45%	PERCENT
aijbe-979	180	3	61 18%	PERCENT
aijbe-979	180	4	11 3%	PERCENT
aijbe-979	180	5	201 60%	PERCENT
aijbe-979	180	6	78 23%	PERCENT
aijbe-979	181	1	24 7%	PERCENT
aijbe-979	181	2	31 9%	PERCENT
aijbe-979	181	3	10	CARDINAL
aijbe-979	182	1	119 36%	PERCENT
aijbe-979	182	2	145 43%	PERCENT
aijbe-979	182	3	62 19%	PERCENT
aijbe-979	182	4	8 2%	PERCENT
aijbe-979	182	5	2024	CARDINAL
aijbe-979	182	6	4.4	CARDINAL
aijbe-979	182	7	2	CARDINAL
aijbe-979	182	8	11 one	CARDINAL
aijbe-979	183	1	91 27%	PERCENT
aijbe-979	183	2	161 48%	PERCENT
aijbe-979	183	3	61 18%	PERCENT
aijbe-979	183	4	21 6%	PERCENT
aijbe-979	183	5	100 30%	PERCENT
aijbe-979	183	6	138 41%	PERCENT
aijbe-979	183	7	91 27%	PERCENT
aijbe-979	183	8	5 1%	PERCENT
aijbe-979	183	9	13	CARDINAL
aijbe-979	184	1	109	CARDINAL
aijbe-979	184	2	33%	PERCENT
aijbe-979	184	3	146 44%	PERCENT
aijbe-979	184	4	69 21	DATE
aijbe-979	184	5	10 3%	PERCENT
aijbe-979	185	1	121 36%	PERCENT
aijbe-979	185	2	142 43%	PERCENT
aijbe-979	185	3	60 18%	PERCENT
aijbe-979	185	4	11 3%	PERCENT
aijbe-979	185	5	15	CARDINAL
aijbe-979	185	6	118	CARDINAL
aijbe-979	185	7	robert ike	PERSON
aijbe-979	185	8	2025	CARDINAL
aijbe-979	185	9	27	CARDINAL
aijbe-979	185	10	american	NORP
aijbe-979	185	11	35%	PERCENT
aijbe-979	185	12	44%	PERCENT
aijbe-979	185	13	19%	PERCENT
aijbe-979	185	14	2%	PERCENT
aijbe-979	185	15	2024	CARDINAL
aijbe-979	186	1	4.5	CARDINAL
aijbe-979	186	2	3	CARDINAL
aijbe-979	186	3	16	CARDINAL
aijbe-979	187	1	119 36%	PERCENT
aijbe-979	187	2	145 43%	PERCENT
aijbe-979	187	3	62 19%	PERCENT
aijbe-979	187	4	8 2%	PERCENT
aijbe-979	188	1	109 33%	PERCENT
aijbe-979	188	2	146 44%	PERCENT
aijbe-979	188	3	69 21	DATE
aijbe-979	188	4	10 3%	PERCENT
aijbe-979	188	5	18	CARDINAL
aijbe-979	189	1	91 27%	PERCENT
aijbe-979	189	2	161 48%	PERCENT
aijbe-979	189	3	61 18%	PERCENT
aijbe-979	189	4	21 6%	PERCENT
aijbe-979	189	5	110 33%	PERCENT
aijbe-979	189	6	135 40%	PERCENT
aijbe-979	189	7	75 22%	PERCENT
aijbe-979	189	8	14 4%	PERCENT
aijbe-979	189	9	115 34%	PERCENT
aijbe-979	189	10	125 37%	PERCENT
aijbe-979	189	11	89 27%	PERCENT
aijbe-979	189	12	5 1%	PERCENT
aijbe-979	189	13	2024	CARDINAL
aijbe-979	190	1	4.6	CARDINAL
aijbe-979	193	1	1.014	CARDINAL
aijbe-979	193	2	2.619	CARDINAL
aijbe-979	193	3	4 33.00	CARDINAL
aijbe-979	193	4	448.00	CARDINAL
aijbe-979	193	5	1.014	CARDINAL
aijbe-979	193	6	54.00	CARDINAL
aijbe-979	193	7	289.73379	CARDINAL
aijbe-979	193	8	1.014	CARDINAL
aijbe-979	193	9	2.619	CARDINAL
aijbe-979	193	10	4 40.00	CARDINAL
aijbe-979	193	11	304.70204	PRODUCT
aijbe-979	193	12	1.014	CARDINAL
aijbe-979	193	13	2.619	CARDINAL
aijbe-979	193	14	4	CARDINAL
aijbe-979	196	1	robert ike	PERSON
aijbe-979	196	2	2025	CARDINAL
aijbe-979	196	3	28	CARDINAL
aijbe-979	196	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	197	1	rkm	ORG
aijbe-979	197	2	icc	PERSON
aijbe-979	197	3	332.37	CARDINAL
aijbe-979	197	4	180.16	CARDINAL
aijbe-979	197	5	289.73	CARDINAL
aijbe-979	197	6	304.70	CARDINAL
aijbe-979	199	1	4.7	CARDINAL
aijbe-979	200	1	1	CARDINAL
aijbe-979	200	2	.981	CARDINAL
aijbe-979	200	3	55.42474	CARDINAL
aijbe-979	200	4	a.	PERSON
aijbe-979	200	5	2024	CARDINAL
aijbe-979	201	1	0.972	CARDINAL
aijbe-979	201	2	approximately 97.2%	PERCENT
aijbe-979	202	1	2.9%	PERCENT
aijbe-979	203	1	55.42474	CARDINAL
aijbe-979	203	2	4.9	CARDINAL
aijbe-979	203	3	1	CARDINAL
aijbe-979	203	4	105.401	CARDINAL
aijbe-979	203	5	2 3071.901	CARDINAL
aijbe-979	203	6	331404.000 3	CARDINAL
aijbe-979	204	1	2024	DATE
aijbe-979	204	2	anova	ORG
aijbe-979	204	3	105.401	CARDINAL
aijbe-979	204	4	1	CARDINAL
aijbe-979	204	5	0.009	CARDINAL
aijbe-979	204	6	0.05	CARDINAL
aijbe-979	204	7	4.10	CARDINAL
aijbe-979	205	1	1	CARDINAL
aijbe-979	205	2	52.758	MONEY
aijbe-979	205	3	.536	ORG
aijbe-979	205	4	1.828	CARDINAL
aijbe-979	205	5	.991	CARDINAL
aijbe-979	205	6	.009	CARDINAL
aijbe-979	205	7	1.138 .100	CARDINAL
aijbe-979	205	8	11.404 .008	CARDINAL
aijbe-979	205	9	1.079	CARDINAL
aijbe-979	205	10	9.578	CARDINAL
aijbe-979	205	11	robert ike	PERSON
aijbe-979	205	12	2025	CARDINAL
aijbe-979	205	13	29	CARDINAL
aijbe-979	205	14	american interdisciplinary journal of business and economics	ORG
aijbe-979	206	1	2024	CARDINAL
aijbe-979	207	1	benin city	GPE
aijbe-979	207	2	edo state	ORG
aijbe-979	208	1	1	CARDINAL
aijbe-979	208	2	0.009	CARDINAL
aijbe-979	208	3	5%	PERCENT
aijbe-979	208	4	0.009 < 0.05	QUANTITY
aijbe-979	210	1	0.991	CARDINAL
aijbe-979	210	2	10.290	CARDINAL
aijbe-979	210	3	5%	PERCENT
aijbe-979	213	1	two	CARDINAL
aijbe-979	213	2	0.008	CARDINAL
aijbe-979	213	3	5%	PERCENT
aijbe-979	213	4	0.008 < 0.05	QUANTITY
aijbe-979	215	1	0.992	CARDINAL
aijbe-979	215	2	11.404	CARDINAL
aijbe-979	215	3	5%	PERCENT
aijbe-979	218	1	three	CARDINAL
aijbe-979	219	1	0.011	CARDINAL
aijbe-979	219	2	5%	PERCENT
aijbe-979	219	3	0.011	CARDINAL
aijbe-979	219	4	0.05	CARDINAL
aijbe-979	221	1	0.989	CARDINAL
aijbe-979	221	2	9.578	CARDINAL
aijbe-979	221	3	5%	PERCENT
aijbe-979	224	1	a. b.	PERSON
aijbe-979	224	2	robert ike	PERSON
aijbe-979	224	3	2025	CARDINAL
aijbe-979	224	4	30	CARDINAL
aijbe-979	224	5	american interdisciplinary journal of business and economics	ORG
aijbe-979	224	6	first	ORDINAL
aijbe-979	225	1	2020	DATE
aijbe-979	228	1	2021	CARDINAL
aijbe-979	229	1	2015	CARDINAL
aijbe-979	230	1	syria	GPE
aijbe-979	230	2	kerazan	PERSON
aijbe-979	230	3	2016	DATE
aijbe-979	231	1	two	CARDINAL
aijbe-979	231	2	second	ORDINAL
aijbe-979	232	1	2016	DATE
aijbe-979	234	1	bello	PERSON
aijbe-979	234	2	2021	CARDINAL
aijbe-979	234	3	nigerian	NORP
aijbe-979	235	1	three	CARDINAL
aijbe-979	235	2	third	ORDINAL
aijbe-979	236	1	pacini	ORG
aijbe-979	236	2	2006	DATE
aijbe-979	237	1	5	CARDINAL
aijbe-979	238	1	1	CARDINAL
aijbe-979	239	1	2	CARDINAL
aijbe-979	240	1	3	CARDINAL
aijbe-979	241	1	benin city	GPE
aijbe-979	242	1	386	CARDINAL
aijbe-979	242	2	benin city	GPE
aijbe-979	244	1	spss	ORG
aijbe-979	247	1	robert ike	PERSON
aijbe-979	247	2	2025	DATE
aijbe-979	247	3	31	CARDINAL
aijbe-979	247	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	248	1	1	CARDINAL
aijbe-979	250	1	2	CARDINAL
aijbe-979	251	1	3	CARDINAL
aijbe-979	252	1	year	DATE
aijbe-979	253	1	4	CARDINAL
aijbe-979	254	1	h. o.	PERSON
aijbe-979	254	2	c. o. & osazebvaru	ORG
aijbe-979	254	3	a.	PERSON
aijbe-979	254	4	2020	DATE
aijbe-979	256	1	copernican journal of finance & accounting	ORG
aijbe-979	256	2	8(4	CARDINAL
aijbe-979	256	3	61-89	DATE
aijbe-979	257	1	alashe a.k.	ORG
aijbe-979	257	2	bello a.o.	PERSON
aijbe-979	257	3	2021	CARDINAL
aijbe-979	258	1	nigeria	GPE
aijbe-979	259	1	african journal of accounting	ORG
aijbe-979	259	2	4(3	CARDINAL
aijbe-979	259	3	139	CARDINAL
aijbe-979	260	1	s. a.	PERSON
aijbe-979	260	2	2012	DATE
aijbe-979	262	1	ahmadu bello university	ORG
aijbe-979	262	2	zaria awdat	PERSON
aijbe-979	262	3	a. a.	PERSON
aijbe-979	262	4	2015	CARDINAL
aijbe-979	263	1	jordan	GPE
aijbe-979	264	1	6(3	CARDINAL
aijbe-979	264	2	217-225	CARDINAL
aijbe-979	265	1	basel committee	ORG
aijbe-979	265	2	2012	DATE
aijbe-979	267	1	bierstaker	ORG
aijbe-979	267	2	j. & pacini	ORG
aijbe-979	267	3	2006	DATE
aijbe-979	268	1	21(5	CARDINAL
aijbe-979	268	2	520	CARDINAL
aijbe-979	269	1	beyanga m.	PERSON
aijbe-979	269	2	2011	DATE
aijbe-979	271	1	quarterly	DATE
aijbe-979	271	2	70(1	CARDINAL
aijbe-979	271	3	65-75	CARDINAL
aijbe-979	272	1	changwony	PERSON
aijbe-979	272	2	m. k. & rotich	PERSON
aijbe-979	273	1	2015	DATE
aijbe-979	274	1	kenya	GPE
aijbe-979	275	1	international journal of business & law	ORG
aijbe-979	275	2	de marco	PERSON
aijbe-979	275	3	1980	DATE
aijbe-979	276	1	new york	GPE
aijbe-979	277	1	didier h.	PERSON
aijbe-979	278	1	2016	CARDINAL
aijbe-979	279	1	rwanda	GPE
aijbe-979	280	1	mount kenya university	ORG
aijbe-979	280	2	douglas	GPE
aijbe-979	280	3	k.	PERSON
aijbe-979	280	4	2003	DATE
aijbe-979	283	1	robert ike	PERSON
aijbe-979	283	2	2025	CARDINAL
aijbe-979	283	3	32	CARDINAL
aijbe-979	283	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	283	5	u & uchegbu	ORG
aijbe-979	283	6	2021	CARDINAL
aijbe-979	284	1	nigeria	GPE
aijbe-979	285	1	international journal of southern	ORG
aijbe-979	285	2	9(2	CARDINAL
aijbe-979	285	3	1-15	CARDINAL
aijbe-979	286	1	2021	CARDINAL
aijbe-979	287	1	nigeria	GPE
aijbe-979	288	1	international journal of academic management science research	ORG
aijbe-979	288	2	5(4	CARDINAL
aijbe-979	288	3	62	CARDINAL
aijbe-979	289	1	e. (2011) ‘internal audit function	ORG
aijbe-979	289	2	egyptian	NORP
aijbe-979	289	3	53(2	CARDINAL
aijbe-979	289	4	108	CARDINAL
aijbe-979	289	5	fraser, i. & henry	ORG
aijbe-979	289	6	w. 2007	PERSON
aijbe-979	289	7	22(4)392-409	CARDINAL
aijbe-979	290	1	9july 2012	DATE
aijbe-979	290	2	fraser	PERSON
aijbe-979	290	3	j. & simkins	ORG
aijbe-979	290	4	b.j.	GPE
aijbe-979	290	5	2010	DATE
aijbe-979	290	6	today	DATE
aijbe-979	290	7	tomorrow	DATE
aijbe-979	290	8	usa	ORG
aijbe-979	290	9	john wiley & sons ltd	ORG
aijbe-979	290	10	2012	DATE
aijbe-979	292	1	2013	DATE
aijbe-979	292	2	iia	ORG
aijbe-979	292	3	na.theiia.org/aboutus/public%20documents/the%20iia%20global%20internal%20audit%20	ORG
aijbe-979	292	4	29	CARDINAL
aijbe-979	293	1	iia	ORG
aijbe-979	293	2	2017	CARDINAL
aijbe-979	293	3	iia	ORG
aijbe-979	293	4	29	CARDINAL
aijbe-979	294	1	jensen	PERSON
aijbe-979	294	2	m. c., & mackling	PERSON
aijbe-979	294	3	w. h.	PERSON
aijbe-979	294	4	1976	DATE
aijbe-979	296	1	journal of financial economics	ORG
aijbe-979	296	2	1(1	CARDINAL
aijbe-979	296	3	305-360	CARDINAL
aijbe-979	297	1	kapner	PERSON
aijbe-979	297	2	s.	PERSON
aijbe-979	297	3	2001	DATE
aijbe-979	297	4	egypt	GPE
aijbe-979	297	5	british	NORP
aijbe-979	297	6	the new york times	ORG
aijbe-979	298	1	kimetto	PERSON
aijbe-979	298	2	r.	PERSON
aijbe-979	298	3	2019	DATE
aijbe-979	299	1	kenya	GPE
aijbe-979	299	2	kericho county	GPE
aijbe-979	299	3	kenya	GPE
aijbe-979	300	1	scientific research journal	ORG
aijbe-979	300	2	46-62	DATE
aijbe-979	301	1	kerazan	PERSON
aijbe-979	301	2	f. h.	PERSON
aijbe-979	302	1	2016	DATE
aijbe-979	304	1	journal of management research	ORG
aijbe-979	304	2	8(3	DATE
aijbe-979	304	3	178	CARDINAL
aijbe-979	305	1	mashayekhi	PERSON
aijbe-979	305	2	b.	GPE
aijbe-979	305	3	jalali, f., & rezaee	ORG
aijbe-979	305	4	z.	PERSON
aijbe-979	305	5	2022	CARDINAL
aijbe-979	306	1	iran	GPE
aijbe-979	307	1	journal of accounting	ORG
aijbe-979	307	2	589–614	CARDINAL
aijbe-979	309	1	https://na.theiia.org/standards-guidance/mandatory-%20guidance/pages/standards.aspx	ORG
aijbe-979	309	2	robert ike	PERSON
aijbe-979	309	3	2025	CARDINAL
aijbe-979	309	4	33	CARDINAL
aijbe-979	309	5	american interdisciplinary journal of business and economics	ORG
aijbe-979	309	6	k.r.	GPE
aijbe-979	309	7	2017	CARDINAL
aijbe-979	311	1	wednesday, july 19	DATE
aijbe-979	311	2	15	CARDINAL
aijbe-979	311	3	r.	NORP
aijbe-979	311	4	2012	DATE
aijbe-979	311	5	bou	ORG
aijbe-979	311	6	national bank of commerce	ORG
aijbe-979	311	7	daily monitor	ORG
aijbe-979	311	8	natalia h.	PERSON
aijbe-979	311	9	salwa z. & nurliyana	PERSON
aijbe-979	311	10	h. k.	PERSON
aijbe-979	311	11	2023	CARDINAL
aijbe-979	312	1	mahsa international journal of business	ORG
aijbe-979	312	2	social sciences e-issn	ORG
aijbe-979	312	3	2811-4302	CARDINAL
aijbe-979	312	4	2016	CARDINAL
aijbe-979	313	1	20	CARDINAL
aijbe-979	313	2	45	CARDINAL
aijbe-979	313	3	nansamba	ORG
aijbe-979	313	4	j. (	PERSON
aijbe-979	313	5	2019	DATE
aijbe-979	314	1	uganda	GPE
aijbe-979	314	2	kansanga	PERSON
aijbe-979	315	1	bsc thesis	GPE
aijbe-979	315	2	kampala international university	ORG
aijbe-979	316	1	pandey i.m.	PERSON
aijbe-979	316	2	1995	DATE
aijbe-979	317	1	7th	ORDINAL
aijbe-979	317	2	vikas publishing house	ORG
aijbe-979	318	1	pettinger	PERSON
aijbe-979	318	2	richard	PERSON
aijbe-979	319	1	2006	DATE
aijbe-979	320	1	pwc	ORG
aijbe-979	320	2	2014	DATE
aijbe-979	320	3	2014	DATE
aijbe-979	320	4	6/8/2017	CARDINAL
aijbe-979	321	1	2022	CARDINAL
aijbe-979	323	1	september 20	DATE
aijbe-979	323	2	2023	CARDINAL
aijbe-979	323	3	j. o., & coetzee	ORG
aijbe-979	323	4	2016	CARDINAL
aijbe-979	325	1	journal of public affairs	ORG
aijbe-979	325	2	16	CARDINAL
aijbe-979	325	3	2	CARDINAL
aijbe-979	325	4	181–191	CARDINAL
aijbe-979	326	1	roussy	ORG
aijbe-979	326	2	m.	PERSON
aijbe-979	326	3	2013	DATE
aijbe-979	326	4	24(7	CARDINAL
aijbe-979	326	5	550-571	CARDINAL
aijbe-979	327	1	roussy	PERSON
aijbe-979	327	2	m.	PERSON
aijbe-979	327	3	brivot	GPE
aijbe-979	327	4	2016	CARDINAL
aijbe-979	327	5	29	CARDINAL
aijbe-979	328	1	5	CARDINAL
aijbe-979	328	2	pp.714	ORG
aijbe-979	328	3	738	CARDINAL
aijbe-979	328	4	saddam a. hazaea	PERSON
aijbe-979	328	5	mosab i.	PERSON
aijbe-979	328	6	jinyu zhu	GPE
aijbe-979	328	7	saleh f. a. khatib	PERSON
aijbe-979	328	8	najib h. s. farhan	PERSON
aijbe-979	328	9	2021	CARDINAL
aijbe-979	329	1	yemeni	NORP
aijbe-979	330	1	16(2	CARDINAL
aijbe-979	330	2	137	CARDINAL
aijbe-979	330	3	m. & aifuwa	ORG
aijbe-979	330	4	h. o.	PERSON
aijbe-979	330	5	2020	DATE
aijbe-979	332	1	international journal of business & law research	ORG
aijbe-979	332	2	8(1	CARDINAL
aijbe-979	332	3	144	CARDINAL
aijbe-979	333	1	l. b.	PERSON
aijbe-979	333	2	m. a.	PERSON
aijbe-979	333	3	1996	DATE
aijbe-979	334	1	4h	CARDINAL
aijbe-979	335	1	altamonte springs	GPE
aijbe-979	336	1	fl	ORG
aijbe-979	337	1	california state university	ORG
aijbe-979	337	2	fresno	GPE
aijbe-979	338	1	robert ike	PERSON
aijbe-979	338	2	2025	CARDINAL
aijbe-979	338	3	34	CARDINAL
aijbe-979	338	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	338	5	r., & rupsys	ORG
aijbe-979	338	6	r. (	GPE
aijbe-979	338	7	2005	DATE
aijbe-979	340	1	12(33	CARDINAL
aijbe-979	340	2	169181	DATE
aijbe-979	341	1	soh	PERSON
aijbe-979	341	2	d.	NORP
aijbe-979	341	3	martinov-bennie	ORG
aijbe-979	341	4	2011	DATE
aijbe-979	341	5	605-622	CARDINAL
aijbe-979	342	1	h. o.	PERSON
aijbe-979	342	2	c. o. & osazebvaru	ORG
aijbe-979	342	3	a.	PERSON
aijbe-979	342	4	2020	DATE
aijbe-979	344	1	copernican journal of finance & accounting	ORG
aijbe-979	344	2	8(4	CARDINAL
aijbe-979	344	3	61-89	DATE
aijbe-979	345	1	alashe a.k.	ORG
aijbe-979	345	2	bello a.o.	PERSON
aijbe-979	345	3	2021	CARDINAL
aijbe-979	346	1	nigeria	GPE
aijbe-979	347	1	african journal of accounting	ORG
aijbe-979	347	2	4(3	CARDINAL
aijbe-979	347	3	139	CARDINAL
aijbe-979	348	1	s. a.	PERSON
aijbe-979	348	2	2012	DATE
aijbe-979	350	1	ahmadu bello university	ORG
aijbe-979	350	2	zaria awdat	PERSON
aijbe-979	350	3	a. a.	PERSON
aijbe-979	350	4	2015	CARDINAL
aijbe-979	351	1	jordan	GPE
aijbe-979	352	1	6(3	CARDINAL
aijbe-979	352	2	217-225	CARDINAL
aijbe-979	353	1	basel committee	ORG
aijbe-979	353	2	2012	DATE
aijbe-979	355	1	j.	PERSON
aijbe-979	355	2	2006	DATE
aijbe-979	356	1	21(5	CARDINAL
aijbe-979	356	2	520	CARDINAL
aijbe-979	357	1	beyanga m.	PERSON
aijbe-979	357	2	2011	DATE
aijbe-979	359	1	quarterly	DATE
aijbe-979	359	2	70(1	CARDINAL
aijbe-979	359	3	65-75	CARDINAL
aijbe-979	360	1	changwony	PERSON
aijbe-979	360	2	m. k. & rotich	PERSON
aijbe-979	361	1	2015	DATE
aijbe-979	362	1	kenya	GPE
aijbe-979	363	1	international journal of business & law	ORG
aijbe-979	363	2	de marco	PERSON
aijbe-979	363	3	1980	DATE
aijbe-979	364	1	new york	GPE
aijbe-979	365	1	didier h.	PERSON
aijbe-979	366	1	2016	CARDINAL
aijbe-979	367	1	rwanda	GPE
aijbe-979	368	1	mount kenya university	ORG
aijbe-979	368	2	douglas	GPE
aijbe-979	368	3	k.	PERSON
aijbe-979	368	4	2003	DATE
aijbe-979	371	1	egolum	ORG
aijbe-979	371	2	u & uchegbu	ORG
aijbe-979	371	3	2021	CARDINAL
aijbe-979	372	1	nigeria	GPE
aijbe-979	373	1	international journal of southern	ORG
aijbe-979	373	2	9(2	CARDINAL
aijbe-979	373	3	1-15	CARDINAL
aijbe-979	374	1	2021	CARDINAL
aijbe-979	375	1	nigeria	GPE
aijbe-979	376	1	international journal of academic management science research	ORG
aijbe-979	376	2	5(4	CARDINAL
aijbe-979	376	3	62	CARDINAL
aijbe-979	377	1	robert ike	PERSON
aijbe-979	377	2	2025	CARDINAL
aijbe-979	377	3	35	CARDINAL
aijbe-979	377	4	american interdisciplinary journal of business and economics	ORG
aijbe-979	377	5	2012	DATE
aijbe-979	379	1	m. c., & mackling	PERSON
aijbe-979	379	2	w. h.	PERSON
aijbe-979	379	3	1976	DATE
aijbe-979	381	1	journal of financial economics	ORG
aijbe-979	381	2	1(1	CARDINAL
aijbe-979	381	3	305-360	CARDINAL
aijbe-979	382	1	kimetto	PERSON
aijbe-979	382	2	r.	PERSON
aijbe-979	382	3	2019	DATE
aijbe-979	383	1	kenya	GPE
aijbe-979	383	2	kericho county	GPE
aijbe-979	383	3	kenya	GPE
aijbe-979	384	1	scientific research journal	ORG
aijbe-979	384	2	46-62	DATE
aijbe-979	385	1	kerazan	PERSON
aijbe-979	385	2	f. h.	PERSON
aijbe-979	386	1	2016	DATE
aijbe-979	388	1	journal of management research	ORG
aijbe-979	388	2	8(3	DATE
aijbe-979	388	3	178	CARDINAL
aijbe-979	389	1	nansamba	ORG
aijbe-979	389	2	j. (	PERSON
aijbe-979	389	3	2019	DATE
aijbe-979	390	1	uganda	GPE
aijbe-979	390	2	kansanga	PERSON
aijbe-979	391	1	bsc thesis	GPE
aijbe-979	391	2	kampala international university	ORG
aijbe-979	392	1	pandey i.m.	PERSON
aijbe-979	392	2	1995	DATE
aijbe-979	393	1	7th	ORDINAL
aijbe-979	393	2	vikas publishing house	ORG
aijbe-979	394	1	pettinger	PERSON
aijbe-979	394	2	richard	PERSON
aijbe-979	395	1	2006	DATE
aijbe-979	396	1	saddam a. hazaea	PERSON
aijbe-979	396	2	mosab i.	PERSON
aijbe-979	396	3	jinyu zhu	GPE
aijbe-979	396	4	saleh f. a. khatib	PERSON
aijbe-979	396	5	najib h. s. farhan	PERSON
aijbe-979	396	6	2021	CARDINAL
aijbe-979	397	1	yemeni	NORP
aijbe-979	398	1	16(2	CARDINAL
aijbe-979	398	2	137	CARDINAL
aijbe-979	398	3	m. & aifuwa	ORG
aijbe-979	398	4	h. o.	PERSON
aijbe-979	398	5	2020	DATE
aijbe-979	400	1	international journal of business & law research	ORG
aijbe-979	400	2	8(1	CARDINAL
aijbe-979	400	3	144	CARDINAL
aijbe-979	401	1	l. b.	PERSON
aijbe-979	401	2	m. a.	PERSON
aijbe-979	401	3	1996	DATE
aijbe-979	402	1	4h	CARDINAL
aijbe-979	403	1	altamonte springs	GPE
aijbe-979	404	1	fl	ORG
aijbe-979	405	1	california state university	ORG
aijbe-979	405	2	fresno	GPE
aijbe-979	406	1	staciokas	NORP
aijbe-979	406	2	r., & rupsys	ORG
aijbe-979	406	3	r. (	GPE
aijbe-979	406	4	2005	DATE
aijbe-979	408	1	12(33	CARDINAL
aijbe-979	408	2	169181	DATE