id	sid	tid	token	lemma	pos
aijbe-979	1	1	american	american	PROPN
aijbe-979	1	2	interdisciplinary	interdisciplinary	PROPN
aijbe-979	1	3	journal	journal	NOUN
aijbe-979	1	4	of	of	ADP
aijbe-979	1	5	business	business	NOUN
aijbe-979	1	6	and	and	CCONJ
aijbe-979	1	7	economics	economic	NOUN
aijbe-979	1	8	issn	issn	PROPN
aijbe-979	1	9	:	:	PUNCT
aijbe-979	1	10	2837	2837	NUM
aijbe-979	1	11	-	-	SYM
aijbe-979	1	12	1909|	1909|	NUM
aijbe-979	1	13	impact	impact	NOUN
aijbe-979	1	14	factor	factor	NOUN
aijbe-979	1	15	:	:	PUNCT
aijbe-979	1	16	8.87	8.87	NUM
aijbe-979	1	17	volume	volume	NOUN
aijbe-979	1	18	.	.	PUNCT
aijbe-979	2	1	12	12	NUM
aijbe-979	2	2	,	,	PUNCT
aijbe-979	2	3	number	number	NOUN
aijbe-979	2	4	1	1	NUM
aijbe-979	2	5	;	;	PUNCT
aijbe-979	2	6	january	january	PROPN
aijbe-979	2	7	-	-	PUNCT
aijbe-979	2	8	march	march	PROPN
aijbe-979	2	9	,	,	PUNCT
aijbe-979	2	10	2025	2025	NUM
aijbe-979	2	11	;	;	PUNCT
aijbe-979	2	12	published	publish	VERB
aijbe-979	2	13	by	by	ADP
aijbe-979	2	14	:	:	PUNCT
aijbe-979	2	15	scientific	scientific	ADJ
aijbe-979	2	16	and	and	CCONJ
aijbe-979	2	17	academic	academic	ADJ
aijbe-979	2	18	development	development	PROPN
aijbe-979	2	19	institute	institute	PROPN
aijbe-979	2	20	(	(	PUNCT
aijbe-979	2	21	sadi	sadi	PROPN
aijbe-979	2	22	)	)	PUNCT
aijbe-979	2	23	8933	8933	NUM
aijbe-979	3	1	willis	willis	PROPN
aijbe-979	3	2	ave	ave	PROPN
aijbe-979	3	3	los	los	PROPN
aijbe-979	3	4	angeles	angeles	PROPN
aijbe-979	3	5	,	,	PUNCT
aijbe-979	3	6	california	california	PROPN
aijbe-979	3	7	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	PROPN
aijbe-979	4	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-979	4	2	18	18	NUM
aijbe-979	4	3	american	american	ADJ
aijbe-979	4	4	interdisciplinary	interdisciplinary	ADJ
aijbe-979	4	5	journal	journal	NOUN
aijbe-979	4	6	of	of	ADP
aijbe-979	4	7	business	business	NOUN
aijbe-979	4	8	and	and	CCONJ
aijbe-979	4	9	economics	economic	NOUN
aijbe-979	4	10	|	|	ADV
aijbe-979	4	11	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	4	12	internal	internal	ADJ
aijbe-979	4	13	audit	audit	NOUN
aijbe-979	4	14	functions	function	NOUN
aijbe-979	4	15	and	and	CCONJ
aijbe-979	4	16	profitability	profitability	NOUN
aijbe-979	4	17	of	of	ADP
aijbe-979	4	18	deposit	deposit	NOUN
aijbe-979	4	19	money	money	NOUN
aijbe-979	4	20	banks	bank	NOUN
aijbe-979	4	21	in	in	ADP
aijbe-979	4	22	benin	benin	PROPN
aijbe-979	4	23	-	-	PUNCT
aijbe-979	4	24	city	city	NOUN
aijbe-979	4	25	edo	edo	PROPN
aijbe-979	4	26	state	state	PROPN
aijbe-979	4	27	1eke	1eke	PROPN
aijbe-979	4	28	robert	robert	PROPN
aijbe-979	4	29	ike	ike	PROPN
aijbe-979	4	30	,	,	PUNCT
aijbe-979	4	31	phd	phd	PROPN
aijbe-979	4	32	,	,	PUNCT
aijbe-979	4	33	fca	fca	PROPN
aijbe-979	4	34	and	and	CCONJ
aijbe-979	4	35	2glory	2glory	NUM
aijbe-979	4	36	eghoghon	eghoghon	NOUN
aijbe-979	4	37	ihunde	ihunde	NOUN
aijbe-979	4	38	,	,	PUNCT
aijbe-979	4	39	aca	aca	PROPN
aijbe-979	4	40	1department	1department	NUM
aijbe-979	4	41	of	of	ADP
aijbe-979	4	42	accounting	accounting	NOUN
aijbe-979	4	43	and	and	CCONJ
aijbe-979	4	44	finance	finance	NOUN
aijbe-979	4	45	school	school	NOUN
aijbe-979	4	46	of	of	ADP
aijbe-979	4	47	management	management	NOUN
aijbe-979	4	48	and	and	CCONJ
aijbe-979	4	49	social	social	ADJ
aijbe-979	4	50	sciences	science	NOUN
aijbe-979	4	51	,	,	PUNCT
aijbe-979	4	52	wellspring	wellspre	VERB
aijbe-979	4	53	university	university	PROPN
aijbe-979	4	54	benin	benin	PROPN
aijbe-979	4	55	city	city	PROPN
aijbe-979	4	56	,	,	PUNCT
aijbe-979	4	57	edo	edo	PROPN
aijbe-979	4	58	state	state	NOUN
aijbe-979	4	59	.	.	PUNCT
aijbe-979	5	1	2department	2department	NUM
aijbe-979	5	2	of	of	ADP
aijbe-979	5	3	accounting	accounting	NOUN
aijbe-979	5	4	and	and	CCONJ
aijbe-979	5	5	finance	finance	NOUN
aijbe-979	5	6	school	school	NOUN
aijbe-979	5	7	of	of	ADP
aijbe-979	5	8	management	management	NOUN
aijbe-979	5	9	and	and	CCONJ
aijbe-979	5	10	social	social	ADJ
aijbe-979	5	11	sciences	science	NOUN
aijbe-979	5	12	,	,	PUNCT
aijbe-979	5	13	wellspring	wellspre	VERB
aijbe-979	5	14	university	university	PROPN
aijbe-979	5	15	benin	benin	PROPN
aijbe-979	5	16	city	city	PROPN
aijbe-979	5	17	,	,	PUNCT
aijbe-979	5	18	edo	edo	PROPN
aijbe-979	5	19	state	state	NOUN
aijbe-979	5	20	.	.	PUNCT
aijbe-979	6	1	email	email	NOUN
aijbe-979	6	2	:	:	PUNCT
aijbe-979	6	3	robbyeke19@yahoo.com	robbyeke19@yahoo.com	NOUN
aijbe-979	6	4	;	;	PUNCT
aijbe-979	6	5	robert.eke@wellspringuniversity.edu.ng	robert.eke@wellspringuniversity.edu.ng	NOUN
aijbe-979	6	6	;	;	PUNCT
aijbe-979	6	7	(	(	PUNCT
aijbe-979	6	8	+2348034712733)/	+2348034712733)/	INTJ
aijbe-979	6	9	gloryihunde@yahoo.com	gloryihunde@yahoo.com	PROPN
aijbe-979	6	10	(	(	PUNCT
aijbe-979	6	11	+2348038813134	+2348038813134	NUM
aijbe-979	6	12	)	)	PUNCT
aijbe-979	6	13	.	.	PUNCT
aijbe-979	7	1	doi	doi	PROPN
aijbe-979	7	2	:	:	PUNCT
aijbe-979	7	3	https://doi.org/10.5281/zenodo.14679693	https://doi.org/10.5281/zenodo.14679693	PROPN
aijbe-979	7	4	abstract	abstract	PROPN
aijbe-979	7	5	:	:	PUNCT
aijbe-979	7	6	this	this	DET
aijbe-979	7	7	research	research	NOUN
aijbe-979	7	8	is	be	AUX
aijbe-979	7	9	aimed	aim	VERB
aijbe-979	7	10	to	to	PART
aijbe-979	7	11	examine	examine	VERB
aijbe-979	7	12	the	the	DET
aijbe-979	7	13	effect	effect	NOUN
aijbe-979	7	14	of	of	ADP
aijbe-979	7	15	internal	internal	ADJ
aijbe-979	7	16	audit	audit	NOUN
aijbe-979	7	17	functions	function	NOUN
aijbe-979	7	18	on	on	ADP
aijbe-979	7	19	the	the	DET
aijbe-979	7	20	profitability	profitability	NOUN
aijbe-979	7	21	deposit	deposit	NOUN
aijbe-979	7	22	money	money	NOUN
aijbe-979	7	23	banks	bank	NOUN
aijbe-979	7	24	in	in	ADP
aijbe-979	7	25	edo	edo	PROPN
aijbe-979	7	26	state	state	NOUN
aijbe-979	7	27	.	.	PUNCT
aijbe-979	8	1	specifically	specifically	ADV
aijbe-979	8	2	,	,	PUNCT
aijbe-979	8	3	it	it	PRON
aijbe-979	8	4	examined	examine	VERB
aijbe-979	8	5	the	the	DET
aijbe-979	8	6	impact	impact	NOUN
aijbe-979	8	7	of	of	ADP
aijbe-979	8	8	internal	internal	ADJ
aijbe-979	8	9	auditors	auditor	NOUN
aijbe-979	8	10	'	'	PART
aijbe-979	8	11	roles	role	NOUN
aijbe-979	8	12	in	in	ADP
aijbe-979	8	13	risk	risk	NOUN
aijbe-979	8	14	management	management	NOUN
aijbe-979	8	15	,	,	PUNCT
aijbe-979	8	16	compliance	compliance	NOUN
aijbe-979	8	17	with	with	ADP
aijbe-979	8	18	internal	internal	ADJ
aijbe-979	8	19	controls	control	NOUN
aijbe-979	8	20	and	and	CCONJ
aijbe-979	8	21	asset	asset	NOUN
aijbe-979	8	22	safeguarding	safeguard	VERB
aijbe-979	8	23	on	on	ADP
aijbe-979	8	24	the	the	DET
aijbe-979	8	25	profitability	profitability	NOUN
aijbe-979	8	26	of	of	ADP
aijbe-979	8	27	these	these	DET
aijbe-979	8	28	banks	bank	NOUN
aijbe-979	8	29	.	.	PUNCT
aijbe-979	9	1	a	a	DET
aijbe-979	9	2	survey	survey	NOUN
aijbe-979	9	3	research	research	NOUN
aijbe-979	9	4	design	design	NOUN
aijbe-979	9	5	was	be	AUX
aijbe-979	9	6	employed	employ	VERB
aijbe-979	9	7	,	,	PUNCT
aijbe-979	9	8	collecting	collect	VERB
aijbe-979	9	9	data	datum	NOUN
aijbe-979	9	10	from	from	ADP
aijbe-979	9	11	staff	staff	NOUN
aijbe-979	9	12	members	member	NOUN
aijbe-979	9	13	of	of	ADP
aijbe-979	9	14	deposit	deposit	NOUN
aijbe-979	9	15	money	money	NOUN
aijbe-979	9	16	banks	bank	NOUN
aijbe-979	9	17	in	in	ADP
aijbe-979	9	18	benin	benin	PROPN
aijbe-979	9	19	city	city	PROPN
aijbe-979	9	20	.	.	PUNCT
aijbe-979	10	1	responses	response	NOUN
aijbe-979	10	2	were	be	AUX
aijbe-979	10	3	obtained	obtain	VERB
aijbe-979	10	4	from	from	ADP
aijbe-979	10	5	334	334	NUM
aijbe-979	10	6	participants	participant	NOUN
aijbe-979	10	7	,	,	PUNCT
aijbe-979	10	8	and	and	CCONJ
aijbe-979	10	9	regression	regression	NOUN
aijbe-979	10	10	method	method	NOUN
aijbe-979	10	11	were	be	AUX
aijbe-979	10	12	used	use	VERB
aijbe-979	10	13	to	to	PART
aijbe-979	10	14	do	do	VERB
aijbe-979	10	15	the	the	DET
aijbe-979	10	16	data	data	NOUN
aijbe-979	10	17	analysis	analysis	NOUN
aijbe-979	10	18	and	and	CCONJ
aijbe-979	10	19	anova	anova	PROPN
aijbe-979	10	20	to	to	PART
aijbe-979	10	21	test	test	VERB
aijbe-979	10	22	the	the	DET
aijbe-979	10	23	hypotheses	hypothesis	NOUN
aijbe-979	10	24	.	.	PUNCT
aijbe-979	11	1	the	the	DET
aijbe-979	11	2	findings	finding	NOUN
aijbe-979	11	3	indicated	indicate	VERB
aijbe-979	11	4	that	that	SCONJ
aijbe-979	11	5	the	the	DET
aijbe-979	11	6	role	role	NOUN
aijbe-979	11	7	of	of	ADP
aijbe-979	11	8	internal	internal	ADJ
aijbe-979	11	9	auditors	auditor	NOUN
aijbe-979	11	10	in	in	ADP
aijbe-979	11	11	risk	risk	NOUN
aijbe-979	11	12	management	management	NOUN
aijbe-979	11	13	had	have	VERB
aijbe-979	11	14	a	a	DET
aijbe-979	11	15	positive	positive	ADJ
aijbe-979	11	16	and	and	CCONJ
aijbe-979	11	17	high	high	ADJ
aijbe-979	11	18	impact	impact	NOUN
aijbe-979	11	19	on	on	ADP
aijbe-979	11	20	the	the	DET
aijbe-979	11	21	profitability	profitability	NOUN
aijbe-979	11	22	of	of	ADP
aijbe-979	11	23	d	d	DET
aijbe-979	11	24	banks	bank	NOUN
aijbe-979	11	25	that	that	PRON
aijbe-979	11	26	accept	accept	VERB
aijbe-979	11	27	deposits	deposit	NOUN
aijbe-979	11	28	in	in	ADP
aijbe-979	11	29	nigeria	nigeria	PROPN
aijbe-979	11	30	.	.	PUNCT
aijbe-979	12	1	additionally	additionally	ADV
aijbe-979	12	2	,	,	PUNCT
aijbe-979	12	3	the	the	DET
aijbe-979	12	4	enforcement	enforcement	NOUN
aijbe-979	12	5	of	of	ADP
aijbe-979	12	6	internal	internal	ADJ
aijbe-979	12	7	control	control	NOUN
aijbe-979	12	8	compliance	compliance	NOUN
aijbe-979	12	9	and	and	CCONJ
aijbe-979	12	10	the	the	DET
aijbe-979	12	11	application	application	NOUN
aijbe-979	12	12	of	of	ADP
aijbe-979	12	13	auditing	auditing	NOUN
aijbe-979	12	14	standards	standard	NOUN
aijbe-979	12	15	by	by	ADP
aijbe-979	12	16	internal	internal	ADJ
aijbe-979	12	17	auditors	auditor	NOUN
aijbe-979	12	18	were	be	AUX
aijbe-979	12	19	found	find	VERB
aijbe-979	12	20	to	to	PART
aijbe-979	12	21	significantly	significantly	ADV
aijbe-979	12	22	influence	influence	VERB
aijbe-979	12	23	bank	bank	NOUN
aijbe-979	12	24	profitability	profitability	NOUN
aijbe-979	12	25	in	in	ADP
aijbe-979	12	26	edo	edo	PROPN
aijbe-979	12	27	state	state	NOUN
aijbe-979	12	28	.	.	PUNCT
aijbe-979	13	1	from	from	ADP
aijbe-979	13	2	the	the	DET
aijbe-979	13	3	results	result	NOUN
aijbe-979	13	4	result	result	NOUN
aijbe-979	13	5	generated	generate	VERB
aijbe-979	13	6	,	,	PUNCT
aijbe-979	13	7	it	it	PRON
aijbe-979	13	8	is	be	AUX
aijbe-979	13	9	recommended	recommend	VERB
aijbe-979	13	10	that	that	SCONJ
aijbe-979	13	11	banks	bank	NOUN
aijbe-979	13	12	should	should	AUX
aijbe-979	13	13	employ	employ	VERB
aijbe-979	13	14	internal	internal	ADJ
aijbe-979	13	15	auditors	auditor	NOUN
aijbe-979	13	16	who	who	PRON
aijbe-979	13	17	report	report	VERB
aijbe-979	13	18	directly	directly	ADV
aijbe-979	13	19	to	to	ADP
aijbe-979	13	20	the	the	DET
aijbe-979	13	21	managing	manage	VERB
aijbe-979	13	22	director	director	NOUN
aijbe-979	13	23	and	and	CCONJ
aijbe-979	13	24	effectively	effectively	ADV
aijbe-979	13	25	carry	carry	VERB
aijbe-979	13	26	out	out	ADP
aijbe-979	13	27	their	their	PRON
aijbe-979	13	28	assigned	assign	VERB
aijbe-979	13	29	roles	role	NOUN
aijbe-979	13	30	.	.	PUNCT
aijbe-979	14	1	this	this	DET
aijbe-979	14	2	approach	approach	NOUN
aijbe-979	14	3	would	would	AUX
aijbe-979	14	4	help	help	VERB
aijbe-979	14	5	mitigate	mitigate	VERB
aijbe-979	14	6	various	various	ADJ
aijbe-979	14	7	losses	loss	NOUN
aijbe-979	14	8	and	and	CCONJ
aijbe-979	14	9	enhance	enhance	VERB
aijbe-979	14	10	the	the	DET
aijbe-979	14	11	banks	bank	NOUN
aijbe-979	14	12	'	'	PART
aijbe-979	14	13	profitability	profitability	NOUN
aijbe-979	14	14	.	.	PUNCT
aijbe-979	15	1	keywords	keyword	NOUN
aijbe-979	15	2	:	:	PUNCT
aijbe-979	15	3	internal	internal	ADJ
aijbe-979	15	4	audit	audit	NOUN
aijbe-979	15	5	,	,	PUNCT
aijbe-979	15	6	risk	risk	NOUN
aijbe-979	15	7	management	management	NOUN
aijbe-979	15	8	,	,	PUNCT
aijbe-979	15	9	asset	asset	NOUN
aijbe-979	15	10	safeguard	safeguard	NOUN
aijbe-979	15	11	,	,	PUNCT
aijbe-979	15	12	profitability	profitability	NOUN
aijbe-979	15	13	,	,	PUNCT
aijbe-979	15	14	deposit	deposit	NOUN
aijbe-979	15	15	money	money	NOUN
aijbe-979	15	16	banks	bank	NOUN
aijbe-979	15	17	introduction	introduction	VERB
aijbe-979	15	18	the	the	DET
aijbe-979	15	19	duties	duty	NOUN
aijbe-979	15	20	of	of	ADP
aijbe-979	15	21	the	the	DET
aijbe-979	15	22	internal	internal	ADJ
aijbe-979	15	23	auditor	auditor	NOUN
aijbe-979	15	24	have	have	AUX
aijbe-979	15	25	become	become	VERB
aijbe-979	15	26	extensively	extensively	ADV
aijbe-979	15	27	vital	vital	ADJ
aijbe-979	15	28	due	due	ADP
aijbe-979	15	29	to	to	ADP
aijbe-979	15	30	the	the	DET
aijbe-979	15	31	evolving	evolve	VERB
aijbe-979	15	32	business	business	NOUN
aijbe-979	15	33	environment	environment	NOUN
aijbe-979	15	34	and	and	CCONJ
aijbe-979	15	35	the	the	DET
aijbe-979	15	36	complexities	complexity	NOUN
aijbe-979	15	37	of	of	ADP
aijbe-979	15	38	modern	modern	ADJ
aijbe-979	15	39	challenges	challenge	NOUN
aijbe-979	15	40	.	.	PUNCT
aijbe-979	16	1	these	these	DET
aijbe-979	16	2	shifts	shift	NOUN
aijbe-979	16	3	necessitate	necessitate	ADJ
aijbe-979	16	4	a	a	DET
aijbe-979	16	5	heightened	heightened	ADJ
aijbe-979	16	6	awareness	awareness	NOUN
aijbe-979	16	7	of	of	ADP
aijbe-979	16	8	the	the	DET
aijbe-979	16	9	role	role	NOUN
aijbe-979	16	10	of	of	ADP
aijbe-979	16	11	internal	internal	ADJ
aijbe-979	16	12	auditor	auditor	NOUN
aijbe-979	16	13	's	's	PART
aijbe-979	16	14	in	in	ADP
aijbe-979	16	15	demonstrating	demonstrate	VERB
aijbe-979	16	16	the	the	DET
aijbe-979	16	17	value	value	NOUN
aijbe-979	16	18	of	of	ADP
aijbe-979	16	19	the	the	DET
aijbe-979	16	20	internal	internal	ADJ
aijbe-979	16	21	audit	audit	NOUN
aijbe-979	16	22	function	function	NOUN
aijbe-979	16	23	.	.	PUNCT
aijbe-979	17	1	in	in	ADP
aijbe-979	17	2	nigeria	nigeria	PROPN
aijbe-979	17	3	,	,	PUNCT
aijbe-979	17	4	banks	bank	NOUN
aijbe-979	17	5	open	open	ADJ
aijbe-979	17	6	to	to	ADP
aijbe-979	17	7	commercial	commercial	ADJ
aijbe-979	17	8	transactions	transaction	NOUN
aijbe-979	17	9	,	,	PUNCT
aijbe-979	17	10	also	also	ADV
aijbe-979	17	11	known	know	VERB
aijbe-979	17	12	as	as	ADP
aijbe-979	17	13	deposit	deposit	NOUN
aijbe-979	17	14	money	money	NOUN
aijbe-979	17	15	banks	bank	NOUN
aijbe-979	17	16	,	,	PUNCT
aijbe-979	17	17	bear	bear	VERB
aijbe-979	17	18	the	the	DET
aijbe-979	17	19	responsibility	responsibility	NOUN
aijbe-979	17	20	of	of	ADP
aijbe-979	17	21	safeguarding	safeguard	VERB
aijbe-979	17	22	customer	customer	NOUN
aijbe-979	17	23	deposits	deposit	NOUN
aijbe-979	17	24	and	and	CCONJ
aijbe-979	17	25	protecting	protect	VERB
aijbe-979	17	26	shareholder	shareholder	NOUN
aijbe-979	17	27	interests	interest	NOUN
aijbe-979	17	28	.	.	PUNCT
aijbe-979	18	1	however	however	ADV
aijbe-979	18	2	,	,	PUNCT
aijbe-979	18	3	this	this	DET
aijbe-979	18	4	duty	duty	NOUN
aijbe-979	18	5	has	have	AUX
aijbe-979	18	6	been	be	AUX
aijbe-979	18	7	undermined	undermine	VERB
aijbe-979	18	8	in	in	ADP
aijbe-979	18	9	recent	recent	ADJ
aijbe-979	18	10	years	year	NOUN
aijbe-979	18	11	by	by	ADP
aijbe-979	18	12	numerous	numerous	ADJ
aijbe-979	18	13	fraud	fraud	NOUN
aijbe-979	18	14	cases	case	NOUN
aijbe-979	18	15	reported	report	VERB
aijbe-979	18	16	within	within	ADP
aijbe-979	18	17	the	the	DET
aijbe-979	18	18	banking	banking	NOUN
aijbe-979	18	19	sector	sector	NOUN
aijbe-979	18	20	.	.	PUNCT
aijbe-979	19	1	the	the	DET
aijbe-979	19	2	financial	financial	ADJ
aijbe-979	19	3	crises	crisis	NOUN
aijbe-979	19	4	and	and	CCONJ
aijbe-979	19	5	collapse	collapse	NOUN
aijbe-979	19	6	of	of	ADP
aijbe-979	19	7	institutions	institution	NOUN
aijbe-979	19	8	like	like	ADP
aijbe-979	19	9	afribank	afribank	PROPN
aijbe-979	19	10	nigeria	nigeria	PROPN
aijbe-979	19	11	plc	plc	PROPN
aijbe-979	19	12	in	in	ADP
aijbe-979	19	13	2009	2009	NUM
aijbe-979	19	14	and	and	CCONJ
aijbe-979	19	15	intercontinental	intercontinental	PROPN
aijbe-979	19	16	bank	bank	PROPN
aijbe-979	19	17	(	(	PUNCT
aijbe-979	19	18	ajani	ajani	PROPN
aijbe-979	19	19	,	,	PUNCT
aijbe-979	19	20	2012	2012	NUM
aijbe-979	19	21	;	;	PUNCT
aijbe-979	19	22	saidu	saidu	PROPN
aijbe-979	19	23	&	&	CCONJ
aijbe-979	19	24	aifuwa	aifuwa	PROPN
aijbe-979	19	25	,	,	PUNCT
aijbe-979	19	26	2020	2020	NUM
aijbe-979	19	27	)	)	PUNCT
aijbe-979	19	28	have	have	AUX
aijbe-979	19	29	cast	cast	VERB
aijbe-979	19	30	doubt	doubt	NOUN
aijbe-979	19	31	on	on	ADP
aijbe-979	19	32	the	the	DET
aijbe-979	19	33	integrity	integrity	NOUN
aijbe-979	19	34	of	of	ADP
aijbe-979	19	35	financial	financial	ADJ
aijbe-979	19	36	institutions	institution	NOUN
aijbe-979	19	37	in	in	ADP
aijbe-979	19	38	fulfilling	fulfil	VERB
aijbe-979	19	39	these	these	DET
aijbe-979	19	40	responsibilities	responsibility	NOUN
aijbe-979	19	41	.	.	PUNCT
aijbe-979	20	1	eke	eke	ADJ
aijbe-979	20	2	robert	robert	PROPN
aijbe-979	20	3	ike	ike	PROPN
aijbe-979	20	4	and	and	CCONJ
aijbe-979	20	5	glory	glory	NOUN
aijbe-979	20	6	eghoghon	eghoghon	NOUN
aijbe-979	20	7	ihunde	ihunde	NOUN
aijbe-979	20	8	(	(	PUNCT
aijbe-979	20	9	2025	2025	NUM
aijbe-979	20	10	)	)	PUNCT
aijbe-979	20	11	19	19	NUM
aijbe-979	20	12	american	american	ADJ
aijbe-979	20	13	interdisciplinary	interdisciplinary	ADJ
aijbe-979	20	14	journal	journal	NOUN
aijbe-979	20	15	of	of	ADP
aijbe-979	20	16	business	business	NOUN
aijbe-979	20	17	and	and	CCONJ
aijbe-979	20	18	economics	economic	NOUN
aijbe-979	20	19	|	|	ADV
aijbe-979	20	20	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	20	21	to	to	PART
aijbe-979	20	22	address	address	VERB
aijbe-979	20	23	these	these	DET
aijbe-979	20	24	challenges	challenge	NOUN
aijbe-979	20	25	,	,	PUNCT
aijbe-979	20	26	bank	bank	NOUN
aijbe-979	20	27	management	management	NOUN
aijbe-979	20	28	aims	aim	VERB
aijbe-979	20	29	to	to	PART
aijbe-979	20	30	enhance	enhance	VERB
aijbe-979	20	31	shareholder	shareholder	NOUN
aijbe-979	20	32	wealth	wealth	NOUN
aijbe-979	20	33	while	while	SCONJ
aijbe-979	20	34	demonstrating	demonstrate	VERB
aijbe-979	20	35	competence	competence	NOUN
aijbe-979	20	36	in	in	ADP
aijbe-979	20	37	executing	execute	VERB
aijbe-979	20	38	their	their	PRON
aijbe-979	20	39	duties	duty	NOUN
aijbe-979	20	40	(	(	PUNCT
aijbe-979	20	41	egolum	egolum	PROPN
aijbe-979	20	42	&	&	CCONJ
aijbe-979	20	43	uchegbu	uchegbu	NOUN
aijbe-979	20	44	,	,	PUNCT
aijbe-979	20	45	2021	2021	NUM
aijbe-979	20	46	)	)	PUNCT
aijbe-979	20	47	.	.	PUNCT
aijbe-979	21	1	achieving	achieve	VERB
aijbe-979	21	2	sustainable	sustainable	ADJ
aijbe-979	21	3	performance	performance	NOUN
aijbe-979	21	4	requires	require	VERB
aijbe-979	21	5	robust	robust	ADJ
aijbe-979	21	6	and	and	CCONJ
aijbe-979	21	7	well	well	ADV
aijbe-979	21	8	-	-	PUNCT
aijbe-979	21	9	maintained	maintain	VERB
aijbe-979	21	10	internal	internal	ADJ
aijbe-979	21	11	control	control	NOUN
aijbe-979	21	12	systems	system	NOUN
aijbe-979	21	13	.	.	PUNCT
aijbe-979	22	1	these	these	DET
aijbe-979	22	2	systems	system	NOUN
aijbe-979	22	3	consist	consist	VERB
aijbe-979	22	4	of	of	ADP
aijbe-979	22	5	policies	policy	NOUN
aijbe-979	22	6	and	and	CCONJ
aijbe-979	22	7	procedures	procedure	NOUN
aijbe-979	22	8	designed	design	VERB
aijbe-979	22	9	to	to	PART
aijbe-979	22	10	safeguard	safeguard	VERB
aijbe-979	22	11	organizational	organizational	ADJ
aijbe-979	22	12	assets	asset	NOUN
aijbe-979	22	13	,	,	PUNCT
aijbe-979	22	14	ensure	ensure	VERB
aijbe-979	22	15	credible	credible	ADJ
aijbe-979	22	16	financial	financial	ADJ
aijbe-979	22	17	reports	report	NOUN
aijbe-979	22	18	,	,	PUNCT
aijbe-979	22	19	promote	promote	VERB
aijbe-979	22	20	compliance	compliance	NOUN
aijbe-979	22	21	with	with	ADP
aijbe-979	22	22	laws	law	NOUN
aijbe-979	22	23	and	and	CCONJ
aijbe-979	22	24	regulations	regulation	NOUN
aijbe-979	22	25	,	,	PUNCT
aijbe-979	22	26	and	and	CCONJ
aijbe-979	22	27	facilitate	facilitate	VERB
aijbe-979	22	28	efficient	efficient	ADJ
aijbe-979	22	29	operations	operation	NOUN
aijbe-979	22	30	.	.	PUNCT
aijbe-979	23	1	internal	internal	ADJ
aijbe-979	23	2	auditors	auditor	NOUN
aijbe-979	23	3	play	play	VERB
aijbe-979	23	4	a	a	DET
aijbe-979	23	5	pivotal	pivotal	ADJ
aijbe-979	23	6	role	role	NOUN
aijbe-979	23	7	in	in	ADP
aijbe-979	23	8	establishing	establish	VERB
aijbe-979	23	9	and	and	CCONJ
aijbe-979	23	10	maintaining	maintain	VERB
aijbe-979	23	11	effective	effective	ADJ
aijbe-979	23	12	internal	internal	ADJ
aijbe-979	23	13	control	control	NOUN
aijbe-979	23	14	systems	system	NOUN
aijbe-979	23	15	in	in	ADP
aijbe-979	23	16	banks	bank	NOUN
aijbe-979	23	17	.	.	PUNCT
aijbe-979	24	1	their	their	PRON
aijbe-979	24	2	responsibilities	responsibility	NOUN
aijbe-979	24	3	include	include	VERB
aijbe-979	24	4	providing	provide	VERB
aijbe-979	24	5	assurance	assurance	NOUN
aijbe-979	24	6	that	that	PRON
aijbe-979	24	7	is	be	AUX
aijbe-979	24	8	objective	objective	ADJ
aijbe-979	24	9	and	and	CCONJ
aijbe-979	24	10	conducting	conduct	VERB
aijbe-979	24	11	activities	activity	NOUN
aijbe-979	24	12	that	that	PRON
aijbe-979	24	13	add	add	VERB
aijbe-979	24	14	value	value	NOUN
aijbe-979	24	15	and	and	CCONJ
aijbe-979	24	16	improve	improve	VERB
aijbe-979	24	17	organizational	organizational	ADJ
aijbe-979	24	18	operations	operation	NOUN
aijbe-979	24	19	.	.	PUNCT
aijbe-979	25	1	internal	internal	ADJ
aijbe-979	25	2	auditing	auditing	NOUN
aijbe-979	25	3	is	be	AUX
aijbe-979	25	4	essential	essential	ADJ
aijbe-979	25	5	for	for	ADP
aijbe-979	25	6	the	the	DET
aijbe-979	25	7	smooth	smooth	ADJ
aijbe-979	25	8	and	and	CCONJ
aijbe-979	25	9	efficient	efficient	ADJ
aijbe-979	25	10	functioning	functioning	NOUN
aijbe-979	25	11	of	of	ADP
aijbe-979	25	12	an	an	DET
aijbe-979	25	13	organization	organization	NOUN
aijbe-979	25	14	(	(	PUNCT
aijbe-979	25	15	alashe	alashe	PROPN
aijbe-979	25	16	&	&	CCONJ
aijbe-979	25	17	bello	bello	PROPN
aijbe-979	25	18	,	,	PUNCT
aijbe-979	25	19	2021	2021	NUM
aijbe-979	25	20	)	)	PUNCT
aijbe-979	25	21	.	.	PUNCT
aijbe-979	26	1	despite	despite	SCONJ
aijbe-979	26	2	these	these	DET
aijbe-979	26	3	efforts	effort	NOUN
aijbe-979	26	4	,	,	PUNCT
aijbe-979	26	5	fraudulent	fraudulent	ADJ
aijbe-979	26	6	practices	practice	NOUN
aijbe-979	26	7	remain	remain	VERB
aijbe-979	26	8	rampant	rampant	ADJ
aijbe-979	26	9	in	in	ADP
aijbe-979	26	10	the	the	DET
aijbe-979	26	11	nigerian	nigerian	ADJ
aijbe-979	26	12	banking	banking	NOUN
aijbe-979	26	13	sector	sector	NOUN
aijbe-979	26	14	,	,	PUNCT
aijbe-979	26	15	significantly	significantly	ADV
aijbe-979	26	16	tarnishing	tarnish	VERB
aijbe-979	26	17	the	the	DET
aijbe-979	26	18	reputation	reputation	NOUN
aijbe-979	26	19	and	and	CCONJ
aijbe-979	26	20	undermining	undermine	VERB
aijbe-979	26	21	the	the	DET
aijbe-979	26	22	potential	potential	NOUN
aijbe-979	26	23	of	of	ADP
aijbe-979	26	24	many	many	ADJ
aijbe-979	26	25	banking	banking	NOUN
aijbe-979	26	26	institutions	institution	NOUN
aijbe-979	26	27	,	,	PUNCT
aijbe-979	26	28	particularly	particularly	ADV
aijbe-979	26	29	deposit	deposit	VERB
aijbe-979	26	30	money	money	NOUN
aijbe-979	26	31	banks	bank	NOUN
aijbe-979	26	32	.	.	PUNCT
aijbe-979	27	1	according	accord	VERB
aijbe-979	27	2	to	to	ADP
aijbe-979	27	3	a	a	DET
aijbe-979	27	4	report	report	NOUN
aijbe-979	27	5	by	by	ADP
aijbe-979	27	6	the	the	DET
aijbe-979	27	7	nigeria	nigeria	PROPN
aijbe-979	27	8	deposit	deposit	PROPN
aijbe-979	27	9	insurance	insurance	NOUN
aijbe-979	27	10	corporation	corporation	NOUN
aijbe-979	27	11	(	(	PUNCT
aijbe-979	27	12	ndic	ndic	ADJ
aijbe-979	27	13	)	)	PUNCT
aijbe-979	27	14	,	,	PUNCT
aijbe-979	27	15	the	the	DET
aijbe-979	27	16	value	value	NOUN
aijbe-979	27	17	of	of	ADP
aijbe-979	27	18	documented	document	VERB
aijbe-979	27	19	fraudulent	fraudulent	ADJ
aijbe-979	27	20	activities	activity	NOUN
aijbe-979	27	21	rose	rise	VERB
aijbe-979	27	22	by	by	ADP
aijbe-979	27	23	₦	₦	PROPN
aijbe-979	27	24	3.33	3.33	NUM
aijbe-979	27	25	billion	billion	NUM
aijbe-979	27	26	,	,	PUNCT
aijbe-979	27	27	rising	rise	VERB
aijbe-979	27	28	from	from	ADP
aijbe-979	27	29	₦	₦	ADV
aijbe-979	27	30	8.68	8.68	NUM
aijbe-979	27	31	billion	billion	NUM
aijbe-979	27	32	in	in	ADP
aijbe-979	27	33	2016	2016	NUM
aijbe-979	27	34	to	to	ADP
aijbe-979	27	35	₦	₦	SYM
aijbe-979	27	36	12.01	12.01	NUM
aijbe-979	27	37	billion	billion	NUM
aijbe-979	27	38	in	in	ADP
aijbe-979	27	39	2017	2017	NUM
aijbe-979	27	40	.	.	PUNCT
aijbe-979	28	1	the	the	DET
aijbe-979	28	2	report	report	NOUN
aijbe-979	28	3	revealed	reveal	VERB
aijbe-979	28	4	that	that	SCONJ
aijbe-979	28	5	internet	internet	NOUN
aijbe-979	28	6	and	and	CCONJ
aijbe-979	28	7	card	card	NOUN
aijbe-979	28	8	-	-	PUNCT
aijbe-979	28	9	related	relate	VERB
aijbe-979	28	10	fraud	fraud	NOUN
aijbe-979	28	11	accounted	account	VERB
aijbe-979	28	12	for	for	ADP
aijbe-979	28	13	92	92	NUM
aijbe-979	28	14	%	%	NOUN
aijbe-979	28	15	of	of	ADP
aijbe-979	28	16	all	all	DET
aijbe-979	28	17	reported	report	VERB
aijbe-979	28	18	cases	case	NOUN
aijbe-979	28	19	and	and	CCONJ
aijbe-979	28	20	63.66	63.66	NUM
aijbe-979	28	21	%	%	NOUN
aijbe-979	28	22	of	of	ADP
aijbe-979	28	23	industry	industry	NOUN
aijbe-979	28	24	losses	loss	NOUN
aijbe-979	28	25	in	in	ADP
aijbe-979	28	26	2017	2017	NUM
aijbe-979	28	27	.	.	PUNCT
aijbe-979	29	1	other	other	ADJ
aijbe-979	29	2	reported	report	VERB
aijbe-979	29	3	fraudulent	fraudulent	ADJ
aijbe-979	29	4	activities	activity	NOUN
aijbe-979	29	5	included	include	VERB
aijbe-979	29	6	unauthorized	unauthorized	ADJ
aijbe-979	29	7	transfers	transfer	NOUN
aijbe-979	29	8	,	,	PUNCT
aijbe-979	29	9	cash	cash	NOUN
aijbe-979	29	10	suppression	suppression	NOUN
aijbe-979	29	11	,	,	PUNCT
aijbe-979	29	12	unauthorized	unauthorized	ADJ
aijbe-979	29	13	credits	credit	NOUN
aijbe-979	29	14	,	,	PUNCT
aijbe-979	29	15	and	and	CCONJ
aijbe-979	29	16	fraudulent	fraudulent	ADJ
aijbe-979	29	17	cheque	cheque	NOUN
aijbe-979	29	18	conversions	conversion	NOUN
aijbe-979	29	19	.	.	PUNCT
aijbe-979	30	1	the	the	DET
aijbe-979	30	2	quality	quality	NOUN
aijbe-979	30	3	of	of	ADP
aijbe-979	30	4	internal	internal	ADJ
aijbe-979	30	5	auditors	auditor	NOUN
aijbe-979	30	6	significantly	significantly	ADV
aijbe-979	30	7	influences	influence	VERB
aijbe-979	30	8	an	an	DET
aijbe-979	30	9	organization	organization	NOUN
aijbe-979	30	10	's	's	PART
aijbe-979	30	11	financial	financial	ADJ
aijbe-979	30	12	performance	performance	NOUN
aijbe-979	30	13	.	.	PUNCT
aijbe-979	31	1	high	high	ADJ
aijbe-979	31	2	-	-	PUNCT
aijbe-979	31	3	quality	quality	NOUN
aijbe-979	31	4	internal	internal	ADJ
aijbe-979	31	5	auditors	auditor	NOUN
aijbe-979	31	6	positively	positively	ADV
aijbe-979	31	7	impact	impact	VERB
aijbe-979	31	8	financial	financial	ADJ
aijbe-979	31	9	outcomes	outcome	NOUN
aijbe-979	31	10	(	(	PUNCT
aijbe-979	31	11	heil	heil	X
aijbe-979	31	12	,	,	PUNCT
aijbe-979	31	13	2012	2012	NUM
aijbe-979	31	14	)	)	PUNCT
aijbe-979	31	15	.	.	PUNCT
aijbe-979	32	1	their	their	PRON
aijbe-979	32	2	primary	primary	ADJ
aijbe-979	32	3	tasks	task	NOUN
aijbe-979	32	4	include	include	VERB
aijbe-979	32	5	tackling	tackle	VERB
aijbe-979	32	6	corruption	corruption	NOUN
aijbe-979	32	7	,	,	PUNCT
aijbe-979	32	8	analyzing	analyze	VERB
aijbe-979	32	9	financial	financial	ADJ
aijbe-979	32	10	activities	activity	NOUN
aijbe-979	32	11	,	,	PUNCT
aijbe-979	32	12	safeguarding	safeguard	VERB
aijbe-979	32	13	assets	asset	NOUN
aijbe-979	32	14	,	,	PUNCT
aijbe-979	32	15	determining	determine	VERB
aijbe-979	32	16	adherence	adherence	NOUN
aijbe-979	32	17	to	to	ADP
aijbe-979	32	18	policy	policy	NOUN
aijbe-979	32	19	and	and	CCONJ
aijbe-979	32	20	compliance	compliance	NOUN
aijbe-979	32	21	with	with	ADP
aijbe-979	32	22	,	,	PUNCT
aijbe-979	32	23	and	and	CCONJ
aijbe-979	32	24	enhancing	enhance	VERB
aijbe-979	32	25	financial	financial	ADJ
aijbe-979	32	26	and	and	CCONJ
aijbe-979	32	27	administrative	administrative	ADJ
aijbe-979	32	28	performance	performance	NOUN
aijbe-979	32	29	(	(	PUNCT
aijbe-979	32	30	staciokas	staciokas	PROPN
aijbe-979	32	31	&	&	CCONJ
aijbe-979	32	32	rupsys	rupsys	PROPN
aijbe-979	32	33	,	,	PUNCT
aijbe-979	32	34	2005	2005	NUM
aijbe-979	32	35	)	)	PUNCT
aijbe-979	32	36	.	.	PUNCT
aijbe-979	33	1	internal	internal	ADJ
aijbe-979	33	2	audit	audit	NOUN
aijbe-979	33	3	practices	practice	NOUN
aijbe-979	33	4	add	add	VERB
aijbe-979	33	5	value	value	NOUN
aijbe-979	33	6	when	when	SCONJ
aijbe-979	33	7	they	they	PRON
aijbe-979	33	8	effectively	effectively	ADV
aijbe-979	33	9	improve	improve	VERB
aijbe-979	33	10	board	board	NOUN
aijbe-979	33	11	rules	rule	NOUN
aijbe-979	33	12	,	,	PUNCT
aijbe-979	33	13	management	management	NOUN
aijbe-979	33	14	of	of	ADP
aijbe-979	33	15	risk	risk	NOUN
aijbe-979	33	16	,	,	PUNCT
aijbe-979	33	17	and	and	CCONJ
aijbe-979	33	18	internal	internal	ADJ
aijbe-979	33	19	controls	control	NOUN
aijbe-979	33	20	systems	system	NOUN
aijbe-979	33	21	.	.	PUNCT
aijbe-979	34	1	the	the	DET
aijbe-979	34	2	work	work	NOUN
aijbe-979	34	3	of	of	ADP
aijbe-979	34	4	auditors	auditor	NOUN
aijbe-979	34	5	within	within	ADP
aijbe-979	34	6	is	be	AUX
aijbe-979	34	7	considered	consider	VERB
aijbe-979	34	8	only	only	ADV
aijbe-979	34	9	when	when	SCONJ
aijbe-979	34	10	identified	identify	VERB
aijbe-979	34	11	malpractices	malpractice	NOUN
aijbe-979	34	12	are	be	AUX
aijbe-979	34	13	fully	fully	ADV
aijbe-979	34	14	resolved	resolve	VERB
aijbe-979	34	15	and	and	CCONJ
aijbe-979	34	16	remain	remain	AUX
aijbe-979	34	17	corrected	correct	VERB
aijbe-979	34	18	(	(	PUNCT
aijbe-979	34	19	sawyer	sawyer	NOUN
aijbe-979	34	20	,	,	PUNCT
aijbe-979	34	21	1995	1995	NUM
aijbe-979	34	22	)	)	PUNCT
aijbe-979	34	23	.	.	PUNCT
aijbe-979	35	1	additionally	additionally	ADV
aijbe-979	35	2	,	,	PUNCT
aijbe-979	35	3	there	there	PRON
aijbe-979	35	4	is	be	VERB
aijbe-979	35	5	a	a	DET
aijbe-979	35	6	notable	notable	ADJ
aijbe-979	35	7	literature	literature	NOUN
aijbe-979	35	8	gap	gap	NOUN
aijbe-979	35	9	as	as	SCONJ
aijbe-979	35	10	it	it	PRON
aijbe-979	35	11	relates	relate	VERB
aijbe-979	35	12	to	to	ADP
aijbe-979	35	13	the	the	DET
aijbe-979	35	14	link	link	NOUN
aijbe-979	35	15	between	between	ADP
aijbe-979	35	16	internal	internal	ADJ
aijbe-979	35	17	auditors	auditor	NOUN
aijbe-979	35	18	and	and	CCONJ
aijbe-979	35	19	how	how	SCONJ
aijbe-979	35	20	banks	bank	NOUN
aijbe-979	35	21	in	in	ADP
aijbe-979	35	22	benin	benin	PROPN
aijbe-979	35	23	city	city	PROPN
aijbe-979	35	24	,	,	PUNCT
aijbe-979	35	25	edo	edo	PROPN
aijbe-979	35	26	state	state	PROPN
aijbe-979	35	27	,	,	PUNCT
aijbe-979	35	28	nigeria	nigeria	PROPN
aijbe-979	35	29	makes	make	VERB
aijbe-979	35	30	their	their	PRON
aijbe-979	35	31	profits	profit	NOUN
aijbe-979	35	32	.	.	PUNCT
aijbe-979	36	1	existing	exist	VERB
aijbe-979	36	2	studies	study	NOUN
aijbe-979	36	3	,	,	PUNCT
aijbe-979	36	4	such	such	ADJ
aijbe-979	36	5	as	as	ADP
aijbe-979	36	6	those	those	PRON
aijbe-979	36	7	by	by	ADP
aijbe-979	36	8	changwony	changwony	PROPN
aijbe-979	36	9	&	&	CCONJ
aijbe-979	36	10	rotich	rotich	PROPN
aijbe-979	36	11	(	(	PUNCT
aijbe-979	36	12	2015	2015	NUM
aijbe-979	36	13	)	)	PUNCT
aijbe-979	36	14	,	,	PUNCT
aijbe-979	36	15	awdat	awdat	NOUN
aijbe-979	36	16	(	(	PUNCT
aijbe-979	36	17	2015	2015	NUM
aijbe-979	36	18	)	)	PUNCT
aijbe-979	36	19	,	,	PUNCT
aijbe-979	36	20	kerazan	kerazan	NOUN
aijbe-979	36	21	(	(	PUNCT
aijbe-979	36	22	2016	2016	NUM
aijbe-979	36	23	)	)	PUNCT
aijbe-979	36	24	,	,	PUNCT
aijbe-979	36	25	and	and	CCONJ
aijbe-979	36	26	nansamba	nansamba	ADJ
aijbe-979	36	27	(	(	PUNCT
aijbe-979	36	28	2019	2019	NUM
aijbe-979	36	29	)	)	PUNCT
aijbe-979	36	30	,	,	PUNCT
aijbe-979	36	31	have	have	AUX
aijbe-979	36	32	not	not	PART
aijbe-979	36	33	specifically	specifically	ADV
aijbe-979	36	34	examined	examine	VERB
aijbe-979	36	35	the	the	DET
aijbe-979	36	36	effect	effect	NOUN
aijbe-979	36	37	of	of	ADP
aijbe-979	36	38	internal	internal	ADJ
aijbe-979	36	39	auditors	auditor	NOUN
aijbe-979	36	40	on	on	ADP
aijbe-979	36	41	the	the	PRON
aijbe-979	36	42	how	how	SCONJ
aijbe-979	36	43	banks	bank	NOUN
aijbe-979	36	44	make	make	VERB
aijbe-979	36	45	profit	profit	NOUN
aijbe-979	36	46	in	in	ADP
aijbe-979	36	47	this	this	DET
aijbe-979	36	48	region	region	NOUN
aijbe-979	36	49	.	.	PUNCT
aijbe-979	37	1	the	the	DET
aijbe-979	37	2	main	main	ADJ
aijbe-979	37	3	objective	objective	NOUN
aijbe-979	37	4	of	of	ADP
aijbe-979	37	5	this	this	DET
aijbe-979	37	6	research	research	NOUN
aijbe-979	37	7	was	be	AUX
aijbe-979	37	8	to	to	PART
aijbe-979	37	9	ascertain	ascertain	VERB
aijbe-979	37	10	impact	impact	NOUN
aijbe-979	37	11	of	of	ADP
aijbe-979	37	12	internal	internal	ADJ
aijbe-979	37	13	auditors	auditor	NOUN
aijbe-979	37	14	on	on	ADP
aijbe-979	37	15	profitability	profitability	NOUN
aijbe-979	37	16	in	in	ADP
aijbe-979	37	17	deposit	deposit	NOUN
aijbe-979	37	18	money	money	NOUN
aijbe-979	37	19	banks	bank	NOUN
aijbe-979	37	20	in	in	ADP
aijbe-979	37	21	benin	benin	PROPN
aijbe-979	37	22	city	city	PROPN
aijbe-979	37	23	.	.	PUNCT
aijbe-979	38	1	specifically	specifically	ADV
aijbe-979	38	2	,	,	PUNCT
aijbe-979	38	3	it	it	PRON
aijbe-979	38	4	is	be	AUX
aijbe-979	38	5	to	to	PART
aijbe-979	38	6	;	;	PUNCT
aijbe-979	38	7	i.	i.	NOUN
aijbe-979	38	8	determine	determine	VERB
aijbe-979	38	9	the	the	DET
aijbe-979	38	10	impact	impact	NOUN
aijbe-979	38	11	of	of	ADP
aijbe-979	38	12	internal	internal	ADJ
aijbe-979	38	13	auditor	auditor	NOUN
aijbe-979	38	14	’s	’s	PART
aijbe-979	38	15	risk	risk	NOUN
aijbe-979	38	16	management	management	NOUN
aijbe-979	38	17	role	role	NOUN
aijbe-979	38	18	on	on	ADP
aijbe-979	38	19	profitability	profitability	NOUN
aijbe-979	38	20	of	of	ADP
aijbe-979	38	21	deposit	deposit	NOUN
aijbe-979	38	22	money	money	NOUN
aijbe-979	38	23	banks	bank	NOUN
aijbe-979	38	24	in	in	ADP
aijbe-979	38	25	edo	edo	PROPN
aijbe-979	38	26	state	state	NOUN
aijbe-979	38	27	;	;	PUNCT
aijbe-979	38	28	ii	ii	PROPN
aijbe-979	38	29	.	.	PROPN
aijbe-979	38	30	examine	examine	VERB
aijbe-979	38	31	the	the	DET
aijbe-979	38	32	impact	impact	NOUN
aijbe-979	38	33	of	of	ADP
aijbe-979	38	34	internal	internal	ADJ
aijbe-979	38	35	auditor	auditor	NOUN
aijbe-979	38	36	’s	’s	PART
aijbe-979	38	37	control	control	NOUN
aijbe-979	38	38	compliance	compliance	NOUN
aijbe-979	38	39	role	role	NOUN
aijbe-979	38	40	and	and	CCONJ
aijbe-979	38	41	profitability	profitability	NOUN
aijbe-979	38	42	of	of	ADP
aijbe-979	38	43	deposit	deposit	NOUN
aijbe-979	38	44	money	money	NOUN
aijbe-979	38	45	banks	bank	NOUN
aijbe-979	38	46	in	in	ADP
aijbe-979	38	47	edo	edo	PROPN
aijbe-979	38	48	state	state	NOUN
aijbe-979	38	49	;	;	PUNCT
aijbe-979	38	50	iii	iii	X
aijbe-979	38	51	.	.	PROPN
aijbe-979	38	52	examine	examine	VERB
aijbe-979	38	53	the	the	DET
aijbe-979	38	54	effect	effect	NOUN
aijbe-979	38	55	of	of	ADP
aijbe-979	38	56	internal	internal	ADJ
aijbe-979	38	57	auditor	auditor	NOUN
aijbe-979	38	58	’s	’s	PART
aijbe-979	38	59	asset	asset	NOUN
aijbe-979	38	60	safeguarding	safeguard	VERB
aijbe-979	38	61	roles	role	NOUN
aijbe-979	38	62	on	on	ADP
aijbe-979	38	63	profitability	profitability	NOUN
aijbe-979	38	64	of	of	ADP
aijbe-979	38	65	deposit	deposit	NOUN
aijbe-979	38	66	money	money	NOUN
aijbe-979	38	67	banks	bank	NOUN
aijbe-979	38	68	in	in	ADP
aijbe-979	38	69	edo	edo	PROPN
aijbe-979	38	70	state	state	NOUN
aijbe-979	38	71	;	;	PUNCT
aijbe-979	38	72	flowing	flow	VERB
aijbe-979	38	73	from	from	ADP
aijbe-979	38	74	the	the	DET
aijbe-979	38	75	research	research	NOUN
aijbe-979	38	76	questions	question	NOUN
aijbe-979	38	77	and	and	CCONJ
aijbe-979	38	78	specific	specific	ADJ
aijbe-979	38	79	objectives	objective	NOUN
aijbe-979	38	80	above	above	ADV
aijbe-979	38	81	,	,	PUNCT
aijbe-979	38	82	the	the	DET
aijbe-979	38	83	hypotheses	hypothesis	NOUN
aijbe-979	38	84	of	of	ADP
aijbe-979	38	85	the	the	DET
aijbe-979	38	86	study	study	NOUN
aijbe-979	38	87	was	be	AUX
aijbe-979	38	88	stated	state	VERB
aijbe-979	38	89	in	in	ADP
aijbe-979	38	90	null	null	NOUN
aijbe-979	38	91	of	of	ADP
aijbe-979	38	92	form	form	NOUN
aijbe-979	38	93	as	as	SCONJ
aijbe-979	38	94	follows	follow	VERB
aijbe-979	38	95	:	:	PUNCT
aijbe-979	38	96	i.	i.	NOUN
aijbe-979	38	97	risk	risk	NOUN
aijbe-979	38	98	management	management	NOUN
aijbe-979	38	99	roles	role	NOUN
aijbe-979	38	100	of	of	ADP
aijbe-979	38	101	internal	internal	ADJ
aijbe-979	38	102	auditors	auditor	NOUN
aijbe-979	38	103	do	do	AUX
aijbe-979	38	104	not	not	PART
aijbe-979	38	105	have	have	VERB
aijbe-979	38	106	significant	significant	ADJ
aijbe-979	38	107	impact	impact	NOUN
aijbe-979	38	108	on	on	ADP
aijbe-979	38	109	profitability	profitability	NOUN
aijbe-979	38	110	in	in	ADP
aijbe-979	38	111	deposit	deposit	NOUN
aijbe-979	38	112	money	money	NOUN
aijbe-979	38	113	banks	bank	NOUN
aijbe-979	38	114	;	;	PUNCT
aijbe-979	38	115	ii	ii	X
aijbe-979	38	116	.	.	PUNCT
aijbe-979	39	1	there	there	PRON
aijbe-979	39	2	is	be	VERB
aijbe-979	39	3	no	no	DET
aijbe-979	39	4	significant	significant	ADJ
aijbe-979	39	5	relationship	relationship	NOUN
aijbe-979	39	6	between	between	ADP
aijbe-979	39	7	control	control	NOUN
aijbe-979	39	8	compliance	compliance	NOUN
aijbe-979	39	9	roles	role	NOUN
aijbe-979	39	10	of	of	ADP
aijbe-979	39	11	internal	internal	ADJ
aijbe-979	39	12	auditors	auditor	NOUN
aijbe-979	39	13	and	and	CCONJ
aijbe-979	39	14	profitability	profitability	NOUN
aijbe-979	39	15	of	of	ADP
aijbe-979	39	16	deposit	deposit	NOUN
aijbe-979	39	17	money	money	NOUN
aijbe-979	39	18	banks	bank	NOUN
aijbe-979	39	19	;	;	PUNCT
aijbe-979	39	20	iii	iii	X
aijbe-979	39	21	.	.	PUNCT
aijbe-979	39	22	asset	asset	NOUN
aijbe-979	39	23	safeguarding	safeguard	VERB
aijbe-979	39	24	roles	role	NOUN
aijbe-979	39	25	of	of	ADP
aijbe-979	39	26	internal	internal	ADJ
aijbe-979	39	27	auditors	auditor	NOUN
aijbe-979	39	28	do	do	AUX
aijbe-979	39	29	not	not	PART
aijbe-979	39	30	have	have	VERB
aijbe-979	39	31	high	high	ADJ
aijbe-979	39	32	impact	impact	NOUN
aijbe-979	39	33	on	on	ADP
aijbe-979	39	34	profitability	profitability	NOUN
aijbe-979	39	35	of	of	ADP
aijbe-979	39	36	deposit	deposit	NOUN
aijbe-979	39	37	money	money	NOUN
aijbe-979	39	38	banks	bank	NOUN
aijbe-979	39	39	;	;	PUNCT
aijbe-979	39	40	eke	eke	ADJ
aijbe-979	39	41	robert	robert	PROPN
aijbe-979	39	42	ike	ike	PROPN
aijbe-979	39	43	and	and	CCONJ
aijbe-979	39	44	glory	glory	NOUN
aijbe-979	39	45	eghoghon	eghoghon	NOUN
aijbe-979	39	46	ihunde	ihunde	NOUN
aijbe-979	39	47	(	(	PUNCT
aijbe-979	39	48	2025	2025	NUM
aijbe-979	39	49	)	)	PUNCT
aijbe-979	39	50	20	20	NUM
aijbe-979	39	51	american	american	ADJ
aijbe-979	39	52	interdisciplinary	interdisciplinary	ADJ
aijbe-979	39	53	journal	journal	NOUN
aijbe-979	39	54	of	of	ADP
aijbe-979	39	55	business	business	NOUN
aijbe-979	39	56	and	and	CCONJ
aijbe-979	39	57	economics	economic	NOUN
aijbe-979	39	58	|	|	ADV
aijbe-979	39	59	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	39	60	literature	literature	NOUN
aijbe-979	39	61	review	review	NOUN
aijbe-979	39	62	2.1	2.1	NUM
aijbe-979	39	63	conceptual	conceptual	ADJ
aijbe-979	39	64	review	review	NOUN
aijbe-979	39	65	internal	internal	ADJ
aijbe-979	39	66	audit	audit	NOUN
aijbe-979	39	67	reports	report	VERB
aijbe-979	39	68	internal	internal	ADJ
aijbe-979	39	69	auditing	auditing	NOUN
aijbe-979	39	70	is	be	AUX
aijbe-979	39	71	an	an	DET
aijbe-979	39	72	independent	independent	ADJ
aijbe-979	39	73	and	and	CCONJ
aijbe-979	39	74	objective	objective	ADJ
aijbe-979	39	75	activity	activity	NOUN
aijbe-979	39	76	aimed	aim	VERB
aijbe-979	39	77	at	at	ADP
aijbe-979	39	78	providing	provide	VERB
aijbe-979	39	79	assurance	assurance	NOUN
aijbe-979	39	80	and	and	CCONJ
aijbe-979	39	81	consulting	consulting	NOUN
aijbe-979	39	82	services	service	NOUN
aijbe-979	39	83	to	to	PART
aijbe-979	39	84	enhance	enhance	VERB
aijbe-979	39	85	an	an	DET
aijbe-979	39	86	organization	organization	NOUN
aijbe-979	39	87	's	's	PART
aijbe-979	39	88	operations	operation	NOUN
aijbe-979	39	89	(	(	PUNCT
aijbe-979	39	90	iia	iia	NOUN
aijbe-979	39	91	,	,	PUNCT
aijbe-979	39	92	2022	2022	NUM
aijbe-979	39	93	)	)	PUNCT
aijbe-979	39	94	.	.	PUNCT
aijbe-979	40	1	it	it	PRON
aijbe-979	40	2	involves	involve	VERB
aijbe-979	40	3	collecting	collect	VERB
aijbe-979	40	4	,	,	PUNCT
aijbe-979	40	5	analyzing	analyzing	NOUN
aijbe-979	40	6	,	,	PUNCT
aijbe-979	40	7	and	and	CCONJ
aijbe-979	40	8	evaluating	evaluate	VERB
aijbe-979	40	9	data	datum	NOUN
aijbe-979	40	10	(	(	PUNCT
aijbe-979	40	11	audit	audit	NOUN
aijbe-979	40	12	evidence	evidence	NOUN
aijbe-979	40	13	)	)	PUNCT
aijbe-979	40	14	to	to	PART
aijbe-979	40	15	determine	determine	VERB
aijbe-979	40	16	compliance	compliance	NOUN
aijbe-979	40	17	with	with	ADP
aijbe-979	40	18	applicable	applicable	ADJ
aijbe-979	40	19	standards	standard	NOUN
aijbe-979	40	20	.	.	PUNCT
aijbe-979	41	1	the	the	DET
aijbe-979	41	2	process	process	NOUN
aijbe-979	41	3	relies	rely	VERB
aijbe-979	41	4	heavily	heavily	ADV
aijbe-979	41	5	on	on	ADP
aijbe-979	41	6	the	the	DET
aijbe-979	41	7	quantity	quantity	NOUN
aijbe-979	41	8	and	and	CCONJ
aijbe-979	41	9	quality	quality	NOUN
aijbe-979	41	10	of	of	ADP
aijbe-979	41	11	evidence	evidence	NOUN
aijbe-979	41	12	gathered	gather	VERB
aijbe-979	41	13	to	to	PART
aijbe-979	41	14	support	support	VERB
aijbe-979	41	15	opinions	opinion	NOUN
aijbe-979	41	16	or	or	CCONJ
aijbe-979	41	17	recommendations	recommendation	NOUN
aijbe-979	41	18	(	(	PUNCT
aijbe-979	41	19	rensburg	rensburg	PROPN
aijbe-979	41	20	&	&	CCONJ
aijbe-979	41	21	coetzee	coetzee	PROPN
aijbe-979	41	22	,	,	PUNCT
aijbe-979	41	23	2016	2016	NUM
aijbe-979	41	24	;	;	PUNCT
aijbe-979	41	25	alqudah	alqudah	PROPN
aijbe-979	41	26	et	et	PROPN
aijbe-979	41	27	al	al	PROPN
aijbe-979	41	28	.	.	PROPN
aijbe-979	41	29	,	,	PUNCT
aijbe-979	41	30	2023	2023	NUM
aijbe-979	41	31	)	)	PUNCT
aijbe-979	41	32	.	.	PUNCT
aijbe-979	42	1	through	through	ADP
aijbe-979	42	2	a	a	DET
aijbe-979	42	3	dynamic	dynamic	ADJ
aijbe-979	42	4	and	and	CCONJ
aijbe-979	42	5	organized	organized	ADJ
aijbe-979	42	6	approach	approach	NOUN
aijbe-979	42	7	,	,	PUNCT
aijbe-979	42	8	internal	internal	ADJ
aijbe-979	42	9	auditing	auditing	NOUN
aijbe-979	42	10	evaluates	evaluate	NOUN
aijbe-979	42	11	and	and	CCONJ
aijbe-979	42	12	improves	improve	VERB
aijbe-979	42	13	how	how	SCONJ
aijbe-979	42	14	risk	risk	NOUN
aijbe-979	42	15	is	be	AUX
aijbe-979	42	16	managed	manage	VERB
aijbe-979	42	17	,	,	PUNCT
aijbe-979	42	18	controlled	control	VERB
aijbe-979	42	19	,	,	PUNCT
aijbe-979	42	20	and	and	CCONJ
aijbe-979	42	21	governed	govern	VERB
aijbe-979	42	22	in	in	ADP
aijbe-979	42	23	a	a	DET
aijbe-979	42	24	system	system	NOUN
aijbe-979	42	25	to	to	PART
aijbe-979	42	26	help	help	VERB
aijbe-979	42	27	organizations	organization	NOUN
aijbe-979	42	28	achieve	achieve	VERB
aijbe-979	42	29	their	their	PRON
aijbe-979	42	30	objectives	objective	NOUN
aijbe-979	42	31	.	.	PUNCT
aijbe-979	43	1	effective	effective	ADJ
aijbe-979	43	2	auditing	auditing	NOUN
aijbe-979	43	3	is	be	AUX
aijbe-979	43	4	integral	integral	ADJ
aijbe-979	43	5	to	to	ADP
aijbe-979	43	6	corporate	corporate	ADJ
aijbe-979	43	7	governance	governance	NOUN
aijbe-979	43	8	,	,	PUNCT
aijbe-979	43	9	supporting	support	VERB
aijbe-979	43	10	management	management	NOUN
aijbe-979	43	11	and	and	CCONJ
aijbe-979	43	12	the	the	DET
aijbe-979	43	13	board	board	NOUN
aijbe-979	43	14	in	in	ADP
aijbe-979	43	15	adding	add	VERB
aijbe-979	43	16	value	value	NOUN
aijbe-979	43	17	and	and	CCONJ
aijbe-979	43	18	meeting	meet	VERB
aijbe-979	43	19	organizational	organizational	ADJ
aijbe-979	43	20	goals	goal	NOUN
aijbe-979	43	21	(	(	PUNCT
aijbe-979	43	22	el	el	PROPN
aijbe-979	43	23	-	-	PUNCT
aijbe-979	43	24	sayed	say	VERB
aijbe-979	43	25	ebaid	ebaid	PROPN
aijbe-979	43	26	,	,	PUNCT
aijbe-979	43	27	2011	2011	NUM
aijbe-979	43	28	)	)	PUNCT
aijbe-979	43	29	.	.	PUNCT
aijbe-979	44	1	the	the	DET
aijbe-979	44	2	role	role	NOUN
aijbe-979	44	3	of	of	ADP
aijbe-979	44	4	internal	internal	ADJ
aijbe-979	44	5	auditing	auditing	NOUN
aijbe-979	44	6	gained	gain	VERB
aijbe-979	44	7	prominence	prominence	NOUN
aijbe-979	44	8	following	follow	VERB
aijbe-979	44	9	some	some	DET
aijbe-979	44	10	companies	company	NOUN
aijbe-979	44	11	that	that	PRON
aijbe-979	44	12	has	have	VERB
aijbe-979	44	13	scandals	scandal	NOUN
aijbe-979	44	14	in	in	ADP
aijbe-979	44	15	the	the	DET
aijbe-979	44	16	us	us	PROPN
aijbe-979	44	17	and	and	CCONJ
aijbe-979	44	18	uk	uk	PROPN
aijbe-979	44	19	and	and	CCONJ
aijbe-979	44	20	the	the	DET
aijbe-979	44	21	financial	financial	ADJ
aijbe-979	44	22	crises	crisis	NOUN
aijbe-979	44	23	in	in	ADP
aijbe-979	44	24	asia	asia	PROPN
aijbe-979	44	25	during	during	ADP
aijbe-979	44	26	the	the	DET
aijbe-979	44	27	late	late	ADJ
aijbe-979	44	28	1990s	1990	NOUN
aijbe-979	44	29	.	.	PUNCT
aijbe-979	45	1	more	more	ADV
aijbe-979	45	2	recently	recently	ADV
aijbe-979	45	3	,	,	PUNCT
aijbe-979	45	4	corporate	corporate	ADJ
aijbe-979	45	5	failures	failure	NOUN
aijbe-979	45	6	in	in	ADP
aijbe-979	45	7	africa	africa	PROPN
aijbe-979	45	8	,	,	PUNCT
aijbe-979	45	9	such	such	ADJ
aijbe-979	45	10	as	as	ADP
aijbe-979	45	11	algeria	algeria	PROPN
aijbe-979	45	12	’s	’s	PART
aijbe-979	45	13	carrefour	carrefour	NOUN
aijbe-979	45	14	,	,	PUNCT
aijbe-979	45	15	egyptian	egyptian	ADJ
aijbe-979	45	16	sainsbury	sainsbury	NOUN
aijbe-979	45	17	,	,	PUNCT
aijbe-979	45	18	uchumi	uchumi	ADJ
aijbe-979	45	19	supermarkets	supermarket	NOUN
aijbe-979	45	20	in	in	ADP
aijbe-979	45	21	tanzania	tanzania	PROPN
aijbe-979	45	22	&	&	CCONJ
aijbe-979	45	23	uganda	uganda	PROPN
aijbe-979	45	24	,	,	PUNCT
aijbe-979	45	25	crane	crane	NOUN
aijbe-979	45	26	bank	bank	PROPN
aijbe-979	45	27	,	,	PUNCT
aijbe-979	45	28	gtb	gtb	NOUN
aijbe-979	45	29	and	and	CCONJ
aijbe-979	45	30	nbc	nbc	PROPN
aijbe-979	45	31	in	in	ADP
aijbe-979	45	32	uganda	uganda	PROPN
aijbe-979	45	33	,	,	PUNCT
aijbe-979	45	34	have	have	AUX
aijbe-979	45	35	highlighted	highlight	VERB
aijbe-979	45	36	concerns	concern	NOUN
aijbe-979	45	37	about	about	ADP
aijbe-979	45	38	internal	internal	ADJ
aijbe-979	45	39	audit	audit	NOUN
aijbe-979	45	40	effectiveness	effectiveness	NOUN
aijbe-979	45	41	(	(	PUNCT
aijbe-979	45	42	mindra	mindra	NOUN
aijbe-979	45	43	,	,	PUNCT
aijbe-979	45	44	2017	2017	NUM
aijbe-979	45	45	;	;	PUNCT
aijbe-979	45	46	kapner	kapner	NOUN
aijbe-979	45	47	,	,	PUNCT
aijbe-979	45	48	2001	2001	NUM
aijbe-979	45	49	;	;	PUNCT
aijbe-979	45	50	muhereza	muhereza	PROPN
aijbe-979	45	51	,	,	PUNCT
aijbe-979	45	52	2012	2012	NUM
aijbe-979	45	53	;	;	PUNCT
aijbe-979	45	54	auditor	auditor	PROPN
aijbe-979	45	55	general	general	NOUN
aijbe-979	45	56	’s	’s	PART
aijbe-979	45	57	report	report	NOUN
aijbe-979	45	58	,	,	PUNCT
aijbe-979	45	59	2014	2014	NUM
aijbe-979	45	60	)	)	PUNCT
aijbe-979	45	61	.	.	PUNCT
aijbe-979	46	1	mindra	mindra	NOUN
aijbe-979	46	2	(	(	PUNCT
aijbe-979	46	3	2017	2017	NUM
aijbe-979	46	4	)	)	PUNCT
aijbe-979	46	5	criticized	criticize	VERB
aijbe-979	46	6	auditors	auditor	NOUN
aijbe-979	46	7	for	for	ADP
aijbe-979	46	8	failing	fail	VERB
aijbe-979	46	9	to	to	PART
aijbe-979	46	10	detect	detect	VERB
aijbe-979	46	11	issues	issue	NOUN
aijbe-979	46	12	,	,	PUNCT
aijbe-979	46	13	while	while	SCONJ
aijbe-979	46	14	roussy	roussy	ADJ
aijbe-979	46	15	and	and	CCONJ
aijbe-979	46	16	brivot	brivot	NOUN
aijbe-979	46	17	(	(	PUNCT
aijbe-979	46	18	2016	2016	NUM
aijbe-979	46	19	)	)	PUNCT
aijbe-979	46	20	described	describe	VERB
aijbe-979	46	21	them	they	PRON
aijbe-979	46	22	as	as	ADP
aijbe-979	46	23	“	"	PUNCT
aijbe-979	46	24	watchdogs	watchdog	NOUN
aijbe-979	46	25	”	"	PUNCT
aijbe-979	46	26	tasked	task	VERB
aijbe-979	46	27	with	with	ADP
aijbe-979	46	28	identifying	identify	VERB
aijbe-979	46	29	weaknesses	weakness	NOUN
aijbe-979	46	30	in	in	ADP
aijbe-979	46	31	internal	internal	ADJ
aijbe-979	46	32	controls	control	NOUN
aijbe-979	46	33	.	.	PUNCT
aijbe-979	47	1	internal	internal	ADJ
aijbe-979	47	2	auditors	auditor	NOUN
aijbe-979	47	3	typically	typically	ADV
aijbe-979	47	4	issue	issue	VERB
aijbe-979	47	5	reports	report	NOUN
aijbe-979	47	6	summarizing	summarize	VERB
aijbe-979	47	7	their	their	PRON
aijbe-979	47	8	findings	finding	NOUN
aijbe-979	47	9	,	,	PUNCT
aijbe-979	47	10	recommendations	recommendation	NOUN
aijbe-979	47	11	,	,	PUNCT
aijbe-979	47	12	and	and	CCONJ
aijbe-979	47	13	management	management	NOUN
aijbe-979	47	14	's	's	PART
aijbe-979	47	15	action	action	NOUN
aijbe-979	47	16	plans	plan	NOUN
aijbe-979	47	17	.	.	PUNCT
aijbe-979	48	1	these	these	DET
aijbe-979	48	2	reports	report	NOUN
aijbe-979	48	3	often	often	ADV
aijbe-979	48	4	include	include	VERB
aijbe-979	48	5	an	an	DET
aijbe-979	48	6	executive	executive	ADJ
aijbe-979	48	7	summary	summary	NOUN
aijbe-979	48	8	,	,	PUNCT
aijbe-979	48	9	detailed	detailed	ADJ
aijbe-979	48	10	findings	finding	NOUN
aijbe-979	48	11	with	with	ADP
aijbe-979	48	12	recommendations	recommendation	NOUN
aijbe-979	48	13	,	,	PUNCT
aijbe-979	48	14	and	and	CCONJ
aijbe-979	48	15	appendices	appendix	NOUN
aijbe-979	48	16	containing	contain	VERB
aijbe-979	48	17	additional	additional	ADJ
aijbe-979	48	18	data	datum	NOUN
aijbe-979	48	19	or	or	CCONJ
aijbe-979	48	20	charts	chart	NOUN
aijbe-979	48	21	.	.	PUNCT
aijbe-979	49	1	recommendations	recommendation	NOUN
aijbe-979	49	2	aim	aim	VERB
aijbe-979	49	3	to	to	PART
aijbe-979	49	4	enhance	enhance	VERB
aijbe-979	49	5	governance	governance	NOUN
aijbe-979	49	6	,	,	PUNCT
aijbe-979	49	7	risk	risk	NOUN
aijbe-979	49	8	management	management	NOUN
aijbe-979	49	9	,	,	PUNCT
aijbe-979	49	10	and	and	CCONJ
aijbe-979	49	11	control	control	NOUN
aijbe-979	49	12	processes	process	NOUN
aijbe-979	49	13	to	to	PART
aijbe-979	49	14	meet	meet	VERB
aijbe-979	49	15	operational	operational	ADJ
aijbe-979	49	16	,	,	PUNCT
aijbe-979	49	17	financial	financial	ADJ
aijbe-979	49	18	,	,	PUNCT
aijbe-979	49	19	and	and	CCONJ
aijbe-979	49	20	compliance	compliance	NOUN
aijbe-979	49	21	objectives	objective	NOUN
aijbe-979	49	22	(	(	PUNCT
aijbe-979	49	23	makuza	makuza	NOUN
aijbe-979	49	24	,	,	PUNCT
aijbe-979	49	25	2014	2014	NUM
aijbe-979	49	26	)	)	PUNCT
aijbe-979	49	27	.	.	PUNCT
aijbe-979	50	1	internal	internal	ADJ
aijbe-979	50	2	audit	audit	NOUN
aijbe-979	50	3	quality	quality	NOUN
aijbe-979	50	4	audit	audit	NOUN
aijbe-979	50	5	effectiveness	effectiveness	NOUN
aijbe-979	50	6	is	be	AUX
aijbe-979	50	7	closely	closely	ADV
aijbe-979	50	8	tied	tie	VERB
aijbe-979	50	9	to	to	ADP
aijbe-979	50	10	the	the	DET
aijbe-979	50	11	standard	standard	NOUN
aijbe-979	50	12	exhibited	exhibit	VERB
aijbe-979	50	13	in	in	ADP
aijbe-979	50	14	internal	internal	ADJ
aijbe-979	50	15	audits	audits	NOUN
aijbe-979	50	16	.	.	PUNCT
aijbe-979	51	1	according	accord	VERB
aijbe-979	51	2	to	to	ADP
aijbe-979	51	3	institute	institute	PROPN
aijbe-979	51	4	of	of	ADP
aijbe-979	51	5	internal	internal	ADJ
aijbe-979	51	6	audit	audit	NOUN
aijbe-979	51	7	(	(	PUNCT
aijbe-979	51	8	iia	iia	NOUN
aijbe-979	51	9	)	)	PUNCT
aijbe-979	51	10	,	,	PUNCT
aijbe-979	51	11	they	they	PRON
aijbe-979	51	12	must	must	AUX
aijbe-979	51	13	plan	plan	VERB
aijbe-979	51	14	and	and	CCONJ
aijbe-979	51	15	implement	implement	VERB
aijbe-979	51	16	their	their	PRON
aijbe-979	51	17	plan	plan	NOUN
aijbe-979	51	18	to	to	PART
aijbe-979	51	19	deliver	deliver	VERB
aijbe-979	51	20	meaningful	meaningful	ADJ
aijbe-979	51	21	results	result	NOUN
aijbe-979	51	22	and	and	CCONJ
aijbe-979	51	23	make	make	VERB
aijbe-979	51	24	recommendations	recommendation	NOUN
aijbe-979	51	25	for	for	ADP
aijbe-979	51	26	increasing	increase	VERB
aijbe-979	51	27	the	the	DET
aijbe-979	51	28	standard	standard	NOUN
aijbe-979	51	29	.	.	PUNCT
aijbe-979	52	1	the	the	DET
aijbe-979	52	2	ability	ability	NOUN
aijbe-979	52	3	of	of	ADP
aijbe-979	52	4	the	the	DET
aijbe-979	52	5	audit	audit	NOUN
aijbe-979	52	6	unit	unit	NOUN
aijbe-979	52	7	to	to	PART
aijbe-979	52	8	effectively	effectively	ADV
aijbe-979	52	9	plan	plan	VERB
aijbe-979	52	10	,	,	PUNCT
aijbe-979	52	11	implement	implement	VERB
aijbe-979	52	12	,	,	PUNCT
aijbe-979	52	13	and	and	CCONJ
aijbe-979	52	14	make	make	VERB
aijbe-979	52	15	known	know	VERB
aijbe-979	52	16	their	their	PRON
aijbe-979	52	17	audit	audit	NOUN
aijbe-979	52	18	results	result	NOUN
aijbe-979	52	19	is	be	AUX
aijbe-979	52	20	often	often	ADV
aijbe-979	52	21	used	use	VERB
aijbe-979	52	22	as	as	ADP
aijbe-979	52	23	a	a	DET
aijbe-979	52	24	measure	measure	NOUN
aijbe-979	52	25	of	of	ADP
aijbe-979	52	26	quality	quality	NOUN
aijbe-979	52	27	of	of	ADP
aijbe-979	52	28	audit	audit	NOUN
aijbe-979	52	29	.	.	PUNCT
aijbe-979	53	1	key	key	ADJ
aijbe-979	53	2	factors	factor	NOUN
aijbe-979	53	3	influencing	influence	VERB
aijbe-979	53	4	this	this	DET
aijbe-979	53	5	quality	quality	NOUN
aijbe-979	53	6	include	include	VERB
aijbe-979	53	7	experience	experience	NOUN
aijbe-979	53	8	of	of	ADP
aijbe-979	53	9	staff	staff	NOUN
aijbe-979	53	10	,	,	PUNCT
aijbe-979	53	11	the	the	DET
aijbe-979	53	12	appropriateness	appropriateness	NOUN
aijbe-979	53	13	of	of	ADP
aijbe-979	53	14	the	the	DET
aijbe-979	53	15	audit	audit	NOUN
aijbe-979	53	16	coverage	coverage	NOUN
aijbe-979	53	17	,	,	PUNCT
aijbe-979	53	18	and	and	CCONJ
aijbe-979	53	19	the	the	DET
aijbe-979	53	20	effectiveness	effectiveness	NOUN
aijbe-979	53	21	of	of	ADP
aijbe-979	53	22	audit	audit	NOUN
aijbe-979	53	23	plan	plan	NOUN
aijbe-979	53	24	,	,	PUNCT
aijbe-979	53	25	implementation	implementation	NOUN
aijbe-979	53	26	,	,	PUNCT
aijbe-979	53	27	and	and	CCONJ
aijbe-979	53	28	reporting	report	VERB
aijbe-979	53	29	.	.	PUNCT
aijbe-979	54	1	additionally	additionally	ADV
aijbe-979	54	2	,	,	PUNCT
aijbe-979	54	3	auditing	auditing	NOUN
aijbe-979	54	4	standard	standard	NOUN
aijbe-979	54	5	no	no	NOUN
aijbe-979	54	6	.	.	PROPN
aijbe-979	55	1	65	65	NUM
aijbe-979	55	2	(	(	PUNCT
aijbe-979	55	3	aicpa	aicpa	PROPN
aijbe-979	55	4	,	,	PUNCT
aijbe-979	55	5	1991	1991	NUM
aijbe-979	55	6	)	)	PUNCT
aijbe-979	55	7	identifies	identify	VERB
aijbe-979	55	8	key	key	ADJ
aijbe-979	55	9	quality	quality	NOUN
aijbe-979	55	10	indicators	indicator	NOUN
aijbe-979	55	11	such	such	ADJ
aijbe-979	55	12	as	as	ADP
aijbe-979	55	13	auditor	auditor	NOUN
aijbe-979	55	14	competence	competence	NOUN
aijbe-979	55	15	(	(	PUNCT
aijbe-979	55	16	measured	measure	VERB
aijbe-979	55	17	by	by	ADP
aijbe-979	55	18	educational	educational	ADJ
aijbe-979	55	19	and	and	CCONJ
aijbe-979	55	20	professional	professional	ADJ
aijbe-979	55	21	credentials	credential	NOUN
aijbe-979	55	22	)	)	PUNCT
aijbe-979	55	23	,	,	PUNCT
aijbe-979	55	24	objectivity	objectivity	NOUN
aijbe-979	55	25	(	(	PUNCT
aijbe-979	55	26	assessed	assess	VERB
aijbe-979	55	27	by	by	ADP
aijbe-979	55	28	who	who	PRON
aijbe-979	55	29	reviews	review	VERB
aijbe-979	55	30	the	the	DET
aijbe-979	55	31	audit	audit	NOUN
aijbe-979	55	32	and	and	CCONJ
aijbe-979	55	33	who	who	PRON
aijbe-979	55	34	appoints	appoint	VERB
aijbe-979	55	35	the	the	DET
aijbe-979	55	36	auditor	auditor	NOUN
aijbe-979	55	37	)	)	PUNCT
aijbe-979	55	38	,	,	PUNCT
aijbe-979	55	39	and	and	CCONJ
aijbe-979	55	40	the	the	DET
aijbe-979	55	41	precision	precision	NOUN
aijbe-979	55	42	and	and	CCONJ
aijbe-979	55	43	comprehensiveness	comprehensiveness	NOUN
aijbe-979	55	44	of	of	ADP
aijbe-979	55	45	audit	audit	NOUN
aijbe-979	55	46	assignments	assignment	NOUN
aijbe-979	55	47	.	.	PUNCT
aijbe-979	56	1	the	the	DET
aijbe-979	56	2	iia	iia	NOUN
aijbe-979	56	3	(	(	PUNCT
aijbe-979	56	4	2003	2003	NUM
aijbe-979	56	5	)	)	PUNCT
aijbe-979	56	6	further	far	ADV
aijbe-979	56	7	emphasizes	emphasize	VERB
aijbe-979	56	8	independence	independence	NOUN
aijbe-979	56	9	,	,	PUNCT
aijbe-979	56	10	objectivity	objectivity	NOUN
aijbe-979	56	11	,	,	PUNCT
aijbe-979	56	12	and	and	CCONJ
aijbe-979	56	13	proficiency	proficiency	NOUN
aijbe-979	56	14	as	as	ADP
aijbe-979	56	15	critical	critical	ADJ
aijbe-979	56	16	factors	factor	NOUN
aijbe-979	56	17	.	.	PUNCT
aijbe-979	57	1	internal	internal	ADJ
aijbe-979	57	2	auditors	auditor	NOUN
aijbe-979	57	3	roles	role	VERB
aijbe-979	57	4	internal	internal	ADJ
aijbe-979	57	5	audit	audit	NOUN
aijbe-979	57	6	serves	serve	VERB
aijbe-979	57	7	as	as	ADP
aijbe-979	57	8	a	a	DET
aijbe-979	57	9	vital	vital	ADJ
aijbe-979	57	10	developmental	developmental	ADJ
aijbe-979	57	11	tool	tool	NOUN
aijbe-979	57	12	within	within	ADP
aijbe-979	57	13	organizations	organization	NOUN
aijbe-979	57	14	by	by	ADP
aijbe-979	57	15	operating	operate	VERB
aijbe-979	57	16	as	as	ADP
aijbe-979	57	17	an	an	DET
aijbe-979	57	18	independent	independent	ADJ
aijbe-979	57	19	function	function	NOUN
aijbe-979	57	20	designed	design	VERB
aijbe-979	57	21	to	to	PART
aijbe-979	57	22	assess	assess	VERB
aijbe-979	57	23	their	their	PRON
aijbe-979	57	24	internal	internal	ADJ
aijbe-979	57	25	control	control	NOUN
aijbe-979	57	26	systems	system	NOUN
aijbe-979	57	27	.	.	PUNCT
aijbe-979	58	1	despite	despite	SCONJ
aijbe-979	58	2	its	its	PRON
aijbe-979	58	3	significance	significance	NOUN
aijbe-979	58	4	,	,	PUNCT
aijbe-979	58	5	many	many	ADJ
aijbe-979	58	6	organizations	organization	NOUN
aijbe-979	58	7	fail	fail	VERB
aijbe-979	58	8	to	to	PART
aijbe-979	58	9	recognize	recognize	VERB
aijbe-979	58	10	how	how	SCONJ
aijbe-979	58	11	an	an	DET
aijbe-979	58	12	effective	effective	ADJ
aijbe-979	58	13	internal	internal	ADJ
aijbe-979	58	14	audit	audit	NOUN
aijbe-979	58	15	can	can	AUX
aijbe-979	58	16	enhance	enhance	VERB
aijbe-979	58	17	resource	resource	NOUN
aijbe-979	58	18	management	management	NOUN
aijbe-979	58	19	,	,	PUNCT
aijbe-979	58	20	efficiency	efficiency	NOUN
aijbe-979	58	21	,	,	PUNCT
aijbe-979	58	22	and	and	CCONJ
aijbe-979	58	23	performance	performance	NOUN
aijbe-979	58	24	(	(	PUNCT
aijbe-979	58	25	demarco	demarco	PROPN
aijbe-979	58	26	,	,	PUNCT
aijbe-979	58	27	1980	1980	NUM
aijbe-979	58	28	)	)	PUNCT
aijbe-979	58	29	.	.	PUNCT
aijbe-979	59	1	in	in	ADP
aijbe-979	59	2	contrast	contrast	NOUN
aijbe-979	59	3	,	,	PUNCT
aijbe-979	59	4	banking	banking	NOUN
aijbe-979	59	5	institutions	institution	NOUN
aijbe-979	59	6	have	have	AUX
aijbe-979	59	7	established	establish	VERB
aijbe-979	59	8	internal	internal	ADJ
aijbe-979	59	9	audit	audit	NOUN
aijbe-979	59	10	departments	department	NOUN
aijbe-979	59	11	as	as	ADP
aijbe-979	59	12	independent	independent	ADJ
aijbe-979	59	13	appraisal	appraisal	NOUN
aijbe-979	59	14	units	unit	NOUN
aijbe-979	59	15	to	to	PART
aijbe-979	59	16	evaluate	evaluate	VERB
aijbe-979	59	17	their	their	PRON
aijbe-979	59	18	control	control	NOUN
aijbe-979	59	19	systems	system	NOUN
aijbe-979	59	20	.	.	PUNCT
aijbe-979	60	1	the	the	DET
aijbe-979	60	2	primary	primary	ADJ
aijbe-979	60	3	goal	goal	NOUN
aijbe-979	60	4	of	of	ADP
aijbe-979	60	5	these	these	DET
aijbe-979	60	6	departments	department	NOUN
aijbe-979	60	7	is	be	AUX
aijbe-979	60	8	to	to	PART
aijbe-979	60	9	support	support	VERB
aijbe-979	60	10	institutional	institutional	ADJ
aijbe-979	60	11	members	member	NOUN
aijbe-979	60	12	in	in	ADP
aijbe-979	60	13	fulfilling	fulfil	VERB
aijbe-979	60	14	their	their	PRON
aijbe-979	60	15	responsibilities	responsibility	NOUN
aijbe-979	60	16	by	by	ADP
aijbe-979	60	17	providing	provide	VERB
aijbe-979	60	18	recommendations	recommendation	NOUN
aijbe-979	60	19	,	,	PUNCT
aijbe-979	60	20	advice	advice	NOUN
aijbe-979	60	21	,	,	PUNCT
aijbe-979	60	22	and	and	CCONJ
aijbe-979	60	23	insights	insight	NOUN
aijbe-979	60	24	based	base	VERB
aijbe-979	60	25	on	on	ADP
aijbe-979	60	26	the	the	DET
aijbe-979	60	27	reviewed	review	VERB
aijbe-979	60	28	activities	activity	NOUN
aijbe-979	60	29	.	.	PUNCT
aijbe-979	61	1	to	to	PART
aijbe-979	61	2	ensure	ensure	VERB
aijbe-979	61	3	effectiveness	effectiveness	NOUN
aijbe-979	61	4	,	,	PUNCT
aijbe-979	61	5	audit	audit	NOUN
aijbe-979	61	6	processes	process	NOUN
aijbe-979	61	7	must	must	AUX
aijbe-979	61	8	adhere	adhere	VERB
aijbe-979	61	9	to	to	ADP
aijbe-979	61	10	professional	professional	ADJ
aijbe-979	61	11	standards	standard	NOUN
aijbe-979	61	12	.	.	PUNCT
aijbe-979	62	1	auditors	auditor	NOUN
aijbe-979	62	2	carry	carry	VERB
aijbe-979	62	3	out	out	ADP
aijbe-979	62	4	eke	eke	ADJ
aijbe-979	62	5	robert	robert	PROPN
aijbe-979	62	6	ike	ike	PROPN
aijbe-979	62	7	and	and	CCONJ
aijbe-979	62	8	glory	glory	NOUN
aijbe-979	62	9	eghoghon	eghoghon	NOUN
aijbe-979	62	10	ihunde	ihunde	NOUN
aijbe-979	62	11	(	(	PUNCT
aijbe-979	62	12	2025	2025	NUM
aijbe-979	62	13	)	)	PUNCT
aijbe-979	62	14	21	21	NUM
aijbe-979	62	15	american	american	ADJ
aijbe-979	62	16	interdisciplinary	interdisciplinary	ADJ
aijbe-979	62	17	journal	journal	NOUN
aijbe-979	62	18	of	of	ADP
aijbe-979	62	19	business	business	NOUN
aijbe-979	62	20	and	and	CCONJ
aijbe-979	62	21	economics	economic	NOUN
aijbe-979	62	22	|	|	ADV
aijbe-979	62	23	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	62	24	routine	routine	ADJ
aijbe-979	62	25	tasks	task	NOUN
aijbe-979	62	26	such	such	ADJ
aijbe-979	62	27	as	as	ADP
aijbe-979	62	28	verifying	verify	VERB
aijbe-979	62	29	assets	asset	NOUN
aijbe-979	62	30	and	and	CCONJ
aijbe-979	62	31	liabilities	liability	NOUN
aijbe-979	62	32	,	,	PUNCT
aijbe-979	62	33	inventory	inventory	NOUN
aijbe-979	62	34	,	,	PUNCT
aijbe-979	62	35	cash	cash	NOUN
aijbe-979	62	36	receipts	receipt	NOUN
aijbe-979	62	37	,	,	PUNCT
aijbe-979	62	38	cash	cash	NOUN
aijbe-979	62	39	payments	payment	NOUN
aijbe-979	62	40	,	,	PUNCT
aijbe-979	62	41	and	and	CCONJ
aijbe-979	62	42	conducting	conduct	VERB
aijbe-979	62	43	surprise	surprise	NOUN
aijbe-979	62	44	checks	check	NOUN
aijbe-979	62	45	on	on	ADP
aijbe-979	62	46	items	item	NOUN
aijbe-979	62	47	like	like	ADP
aijbe-979	62	48	petty	petty	ADJ
aijbe-979	62	49	cash	cash	NOUN
aijbe-979	62	50	,	,	PUNCT
aijbe-979	62	51	bills	bill	NOUN
aijbe-979	62	52	,	,	PUNCT
aijbe-979	62	53	and	and	CCONJ
aijbe-979	62	54	vouchers	voucher	NOUN
aijbe-979	62	55	(	(	PUNCT
aijbe-979	62	56	douglas	douglas	PROPN
aijbe-979	62	57	,	,	PUNCT
aijbe-979	62	58	2003	2003	NUM
aijbe-979	62	59	)	)	PUNCT
aijbe-979	62	60	.	.	PUNCT
aijbe-979	63	1	risk	risk	NOUN
aijbe-979	63	2	management	management	NOUN
aijbe-979	63	3	roles	role	VERB
aijbe-979	63	4	the	the	DET
aijbe-979	63	5	concepts	concept	NOUN
aijbe-979	63	6	of	of	ADP
aijbe-979	63	7	managing	manage	VERB
aijbe-979	63	8	risk	risk	NOUN
aijbe-979	63	9	are	be	AUX
aijbe-979	63	10	central	central	ADJ
aijbe-979	63	11	to	to	ADP
aijbe-979	63	12	the	the	DET
aijbe-979	63	13	success	success	NOUN
aijbe-979	63	14	and	and	CCONJ
aijbe-979	63	15	performance	performance	NOUN
aijbe-979	63	16	of	of	ADP
aijbe-979	63	17	banking	banking	NOUN
aijbe-979	63	18	operations	operation	NOUN
aijbe-979	63	19	.	.	PUNCT
aijbe-979	64	1	in	in	ADP
aijbe-979	64	2	any	any	DET
aijbe-979	64	3	business	business	NOUN
aijbe-979	64	4	,	,	PUNCT
aijbe-979	64	5	managing	manage	VERB
aijbe-979	64	6	risk	risk	NOUN
aijbe-979	64	7	is	be	AUX
aijbe-979	64	8	crucial	crucial	ADJ
aijbe-979	64	9	,	,	PUNCT
aijbe-979	64	10	as	as	SCONJ
aijbe-979	64	11	it	it	PRON
aijbe-979	64	12	is	be	AUX
aijbe-979	64	13	often	often	ADV
aijbe-979	64	14	noted	note	VERB
aijbe-979	64	15	that	that	SCONJ
aijbe-979	64	16	avoiding	avoid	VERB
aijbe-979	64	17	risks	risk	NOUN
aijbe-979	64	18	entirely	entirely	ADV
aijbe-979	64	19	can	can	AUX
aijbe-979	64	20	itself	itself	PRON
aijbe-979	64	21	be	be	AUX
aijbe-979	64	22	a	a	DET
aijbe-979	64	23	risk	risk	NOUN
aijbe-979	64	24	(	(	PUNCT
aijbe-979	64	25	aifuwa	aifuwa	INTJ
aijbe-979	64	26	,	,	PUNCT
aijbe-979	64	27	enehizena	enehizena	NOUN
aijbe-979	64	28	&	&	CCONJ
aijbe-979	64	29	osazebvaru	osazebvaru	NOUN
aijbe-979	64	30	,	,	PUNCT
aijbe-979	64	31	2020	2020	NUM
aijbe-979	64	32	)	)	PUNCT
aijbe-979	64	33	.	.	PUNCT
aijbe-979	65	1	egolum	egolum	PROPN
aijbe-979	65	2	et	et	PROPN
aijbe-979	65	3	al	al	PROPN
aijbe-979	65	4	.	.	PROPN
aijbe-979	66	1	(	(	PUNCT
aijbe-979	66	2	2021	2021	NUM
aijbe-979	66	3	)	)	PUNCT
aijbe-979	66	4	define	define	VERB
aijbe-979	66	5	management	management	NOUN
aijbe-979	66	6	of	of	ADP
aijbe-979	66	7	risk	risk	NOUN
aijbe-979	66	8	as	as	ADP
aijbe-979	66	9	a	a	DET
aijbe-979	66	10	procedure	procedure	NOUN
aijbe-979	66	11	aimed	aim	VERB
aijbe-979	66	12	at	at	ADP
aijbe-979	66	13	protecting	protect	VERB
aijbe-979	66	14	and	and	CCONJ
aijbe-979	66	15	safeguarding	safeguard	VERB
aijbe-979	66	16	the	the	DET
aijbe-979	66	17	net	net	ADJ
aijbe-979	66	18	worth	worth	NOUN
aijbe-979	66	19	and	and	CCONJ
aijbe-979	66	20	income	income	NOUN
aijbe-979	66	21	of	of	ADP
aijbe-979	66	22	persons	person	NOUN
aijbe-979	66	23	and	and	CCONJ
aijbe-979	66	24	corporations	corporation	NOUN
aijbe-979	66	25	,	,	PUNCT
aijbe-979	66	26	serving	serve	VERB
aijbe-979	66	27	as	as	ADP
aijbe-979	66	28	an	an	DET
aijbe-979	66	29	managerial	managerial	ADJ
aijbe-979	66	30	function	function	NOUN
aijbe-979	66	31	that	that	PRON
aijbe-979	66	32	employs	employ	VERB
aijbe-979	66	33	practical	practical	ADJ
aijbe-979	66	34	strategies	strategy	NOUN
aijbe-979	66	35	to	to	PART
aijbe-979	66	36	address	address	VERB
aijbe-979	66	37	risks	risk	NOUN
aijbe-979	66	38	.	.	PUNCT
aijbe-979	67	1	in	in	ADP
aijbe-979	67	2	banking	banking	NOUN
aijbe-979	67	3	,	,	PUNCT
aijbe-979	67	4	kerazan	kerazan	NOUN
aijbe-979	67	5	(	(	PUNCT
aijbe-979	67	6	2016	2016	NUM
aijbe-979	67	7	)	)	PUNCT
aijbe-979	67	8	emphasizes	emphasize	VERB
aijbe-979	67	9	the	the	DET
aijbe-979	67	10	importance	importance	NOUN
aijbe-979	67	11	of	of	ADP
aijbe-979	67	12	establishing	establish	VERB
aijbe-979	67	13	a	a	DET
aijbe-979	67	14	risk	risk	NOUN
aijbe-979	67	15	database	database	NOUN
aijbe-979	67	16	,	,	PUNCT
aijbe-979	67	17	fully	fully	ADV
aijbe-979	67	18	implementing	implement	VERB
aijbe-979	67	19	banking	banking	NOUN
aijbe-979	67	20	governance	governance	NOUN
aijbe-979	67	21	principles	principle	NOUN
aijbe-979	67	22	,	,	PUNCT
aijbe-979	67	23	and	and	CCONJ
aijbe-979	67	24	ensuring	ensure	VERB
aijbe-979	67	25	the	the	DET
aijbe-979	67	26	complete	complete	ADJ
aijbe-979	67	27	independence	independence	NOUN
aijbe-979	67	28	of	of	ADP
aijbe-979	67	29	the	the	DET
aijbe-979	67	30	internal	internal	ADJ
aijbe-979	67	31	audit	audit	NOUN
aijbe-979	67	32	department	department	NOUN
aijbe-979	67	33	.	.	PUNCT
aijbe-979	68	1	internal	internal	ADJ
aijbe-979	68	2	auditors	auditor	NOUN
aijbe-979	68	3	perform	perform	VERB
aijbe-979	68	4	a	a	DET
aijbe-979	68	5	critical	critical	ADJ
aijbe-979	68	6	duty	duty	NOUN
aijbe-979	68	7	in	in	ADP
aijbe-979	68	8	ascertaining	ascertain	VERB
aijbe-979	68	9	organizational	organizational	ADJ
aijbe-979	68	10	risks	risk	NOUN
aijbe-979	68	11	and	and	CCONJ
aijbe-979	68	12	devising	devise	VERB
aijbe-979	68	13	effective	effective	ADJ
aijbe-979	68	14	strategies	strategy	NOUN
aijbe-979	68	15	to	to	PART
aijbe-979	68	16	manage	manage	VERB
aijbe-979	68	17	them	they	PRON
aijbe-979	68	18	.	.	PUNCT
aijbe-979	69	1	major	major	ADJ
aijbe-979	69	2	risks	risk	NOUN
aijbe-979	69	3	faced	face	VERB
aijbe-979	69	4	by	by	ADP
aijbe-979	69	5	banks	bank	NOUN
aijbe-979	69	6	include	include	VERB
aijbe-979	69	7	risks	risk	NOUN
aijbe-979	69	8	affecting	affect	VERB
aijbe-979	69	9	credit	credit	NOUN
aijbe-979	69	10	,	,	PUNCT
aijbe-979	69	11	market	market	NOUN
aijbe-979	69	12	,	,	PUNCT
aijbe-979	69	13	operations	operation	NOUN
aijbe-979	69	14	,	,	PUNCT
aijbe-979	69	15	risks	risk	NOUN
aijbe-979	69	16	from	from	ADP
aijbe-979	69	17	electronic	electronic	ADJ
aijbe-979	69	18	banking	banking	NOUN
aijbe-979	69	19	activities	activity	NOUN
aijbe-979	69	20	,	,	PUNCT
aijbe-979	69	21	strategic	strategic	ADJ
aijbe-979	69	22	risk	risk	NOUN
aijbe-979	69	23	,	,	PUNCT
aijbe-979	69	24	compliance	compliance	NOUN
aijbe-979	69	25	risk	risk	NOUN
aijbe-979	69	26	,	,	PUNCT
aijbe-979	69	27	legal	legal	ADJ
aijbe-979	69	28	risk	risk	NOUN
aijbe-979	69	29	,	,	PUNCT
aijbe-979	69	30	and	and	CCONJ
aijbe-979	69	31	regulatory	regulatory	ADJ
aijbe-979	69	32	risk	risk	NOUN
aijbe-979	69	33	(	(	PUNCT
aijbe-979	69	34	basel	basel	PROPN
aijbe-979	69	35	committee	committee	PROPN
aijbe-979	69	36	,	,	PUNCT
aijbe-979	69	37	n.d	n.d	PROPN
aijbe-979	69	38	.	.	PROPN
aijbe-979	69	39	)	)	PUNCT
aijbe-979	69	40	.	.	PUNCT
aijbe-979	70	1	risk	risk	NOUN
aijbe-979	70	2	management	management	NOUN
aijbe-979	70	3	typically	typically	ADV
aijbe-979	70	4	involves	involve	VERB
aijbe-979	70	5	four	four	NUM
aijbe-979	70	6	main	main	ADJ
aijbe-979	70	7	phases	phase	NOUN
aijbe-979	70	8	:	:	PUNCT
aijbe-979	70	9	identifying	identify	VERB
aijbe-979	70	10	risks	risk	NOUN
aijbe-979	70	11	,	,	PUNCT
aijbe-979	70	12	assessing	assess	VERB
aijbe-979	70	13	them	they	PRON
aijbe-979	70	14	,	,	PUNCT
aijbe-979	70	15	prioritizing	prioritize	VERB
aijbe-979	70	16	them	they	PRON
aijbe-979	70	17	,	,	PUNCT
aijbe-979	70	18	and	and	CCONJ
aijbe-979	70	19	planning	planning	NOUN
aijbe-979	70	20	responses	response	NOUN
aijbe-979	70	21	,	,	PUNCT
aijbe-979	70	22	followed	follow	VERB
aijbe-979	70	23	by	by	ADP
aijbe-979	70	24	a	a	DET
aijbe-979	70	25	final	final	ADJ
aijbe-979	70	26	stage	stage	NOUN
aijbe-979	70	27	of	of	ADP
aijbe-979	70	28	evaluation	evaluation	NOUN
aijbe-979	70	29	(	(	PUNCT
aijbe-979	70	30	irm	irm	PROPN
aijbe-979	70	31	,	,	PUNCT
aijbe-979	70	32	2002	2002	NUM
aijbe-979	70	33	;	;	PUNCT
aijbe-979	70	34	iso	iso	NOUN
aijbe-979	70	35	31000	31000	NUM
aijbe-979	70	36	,	,	PUNCT
aijbe-979	70	37	2009	2009	NUM
aijbe-979	70	38	;	;	PUNCT
aijbe-979	70	39	bs	bs	PROPN
aijbe-979	70	40	31100	31100	NUM
aijbe-979	70	41	,	,	PUNCT
aijbe-979	70	42	2008	2008	NUM
aijbe-979	70	43	;	;	PUNCT
aijbe-979	70	44	coso	coso	PROPN
aijbe-979	70	45	erm	erm	PROPN
aijbe-979	70	46	,	,	PUNCT
aijbe-979	70	47	2004	2004	NUM
aijbe-979	70	48	;	;	PUNCT
aijbe-979	70	49	moller	moller	PROPN
aijbe-979	70	50	,	,	PUNCT
aijbe-979	70	51	2011	2011	NUM
aijbe-979	70	52	)	)	PUNCT
aijbe-979	70	53	.	.	PUNCT
aijbe-979	71	1	according	accord	VERB
aijbe-979	71	2	to	to	ADP
aijbe-979	71	3	standards	standard	NOUN
aijbe-979	71	4	risk	risk	NOUN
aijbe-979	71	5	management	management	NOUN
aijbe-979	71	6	(	(	PUNCT
aijbe-979	71	7	irm	irm	PROPN
aijbe-979	71	8	,	,	PUNCT
aijbe-979	71	9	2002	2002	NUM
aijbe-979	71	10	;	;	PUNCT
aijbe-979	71	11	bs	bs	PROPN
aijbe-979	71	12	31100	31100	NUM
aijbe-979	71	13	,	,	PUNCT
aijbe-979	71	14	2008	2008	NUM
aijbe-979	71	15	;	;	PUNCT
aijbe-979	71	16	coso	coso	PROPN
aijbe-979	71	17	erm	erm	PROPN
aijbe-979	71	18	,	,	PUNCT
aijbe-979	71	19	2004	2004	NUM
aijbe-979	71	20	)	)	PUNCT
aijbe-979	71	21	,	,	PUNCT
aijbe-979	71	22	internal	internal	ADJ
aijbe-979	71	23	audit	audit	NOUN
aijbe-979	71	24	should	should	AUX
aijbe-979	71	25	support	support	VERB
aijbe-979	71	26	the	the	DET
aijbe-979	71	27	evaluation	evaluation	NOUN
aijbe-979	71	28	phase	phase	NOUN
aijbe-979	71	29	.	.	PUNCT
aijbe-979	72	1	almost	almost	ADV
aijbe-979	72	2	all	all	PRON
aijbe-979	72	3	standard	standard	ADJ
aijbe-979	72	4	-	-	PUNCT
aijbe-979	72	5	setting	set	VERB
aijbe-979	72	6	bodies	body	NOUN
aijbe-979	72	7	emphasize	emphasize	VERB
aijbe-979	72	8	the	the	DET
aijbe-979	72	9	need	need	NOUN
aijbe-979	72	10	for	for	ADP
aijbe-979	72	11	separate	separate	ADJ
aijbe-979	72	12	and	and	CCONJ
aijbe-979	72	13	quality	quality	NOUN
aijbe-979	72	14	assurance	assurance	NOUN
aijbe-979	72	15	in	in	ADP
aijbe-979	72	16	evaluating	evaluate	VERB
aijbe-979	72	17	risk	risk	NOUN
aijbe-979	72	18	management	management	NOUN
aijbe-979	72	19	operations	operation	NOUN
aijbe-979	72	20	,	,	PUNCT
aijbe-979	72	21	emphasizing	emphasize	VERB
aijbe-979	72	22	that	that	SCONJ
aijbe-979	72	23	internal	internal	ADJ
aijbe-979	72	24	audit	audit	NOUN
aijbe-979	72	25	goal	goal	NOUN
aijbe-979	72	26	must	must	AUX
aijbe-979	72	27	align	align	VERB
aijbe-979	72	28	with	with	ADP
aijbe-979	72	29	these	these	DET
aijbe-979	72	30	principles	principle	NOUN
aijbe-979	72	31	(	(	PUNCT
aijbe-979	72	32	hopkin	hopkin	X
aijbe-979	72	33	,	,	PUNCT
aijbe-979	72	34	2012	2012	NUM
aijbe-979	72	35	;	;	PUNCT
aijbe-979	72	36	moller	moller	PROPN
aijbe-979	72	37	,	,	PUNCT
aijbe-979	72	38	2011	2011	NUM
aijbe-979	72	39	;	;	PUNCT
aijbe-979	72	40	bsi	bsi	PROPN
aijbe-979	72	41	,	,	PUNCT
aijbe-979	72	42	2008	2008	NUM
aijbe-979	72	43	;	;	PUNCT
aijbe-979	72	44	coso	coso	PROPN
aijbe-979	72	45	erm	erm	PROPN
aijbe-979	72	46	,	,	PUNCT
aijbe-979	72	47	2004	2004	NUM
aijbe-979	72	48	;	;	PUNCT
aijbe-979	72	49	irm	irm	PROPN
aijbe-979	72	50	,	,	PUNCT
aijbe-979	72	51	2002	2002	NUM
aijbe-979	72	52	)	)	PUNCT
aijbe-979	72	53	.	.	PUNCT
aijbe-979	73	1	internal	internal	ADJ
aijbe-979	73	2	control	control	PROPN
aijbe-979	73	3	compliance	compliance	NOUN
aijbe-979	73	4	role	role	NOUN
aijbe-979	73	5	oshisanmi	oshisanmi	NOUN
aijbe-979	73	6	(	(	PUNCT
aijbe-979	73	7	2007	2007	NUM
aijbe-979	73	8	)	)	PUNCT
aijbe-979	73	9	described	describe	VERB
aijbe-979	73	10	the	the	DET
aijbe-979	73	11	internal	internal	ADJ
aijbe-979	73	12	control	control	NOUN
aijbe-979	73	13	system	system	NOUN
aijbe-979	73	14	as	as	ADP
aijbe-979	73	15	the	the	DET
aijbe-979	73	16	administrative	administrative	ADJ
aijbe-979	73	17	function	function	NOUN
aijbe-979	73	18	of	of	ADP
aijbe-979	73	19	outlining	outlining	NOUN
aijbe-979	73	20	and	and	CCONJ
aijbe-979	73	21	allocation	allocation	NOUN
aijbe-979	73	22	of	of	ADP
aijbe-979	73	23	duties	duty	NOUN
aijbe-979	73	24	while	while	SCONJ
aijbe-979	73	25	establishing	establish	VERB
aijbe-979	73	26	reporting	reporting	NOUN
aijbe-979	73	27	lines	line	NOUN
aijbe-979	73	28	to	to	PART
aijbe-979	73	29	oversee	oversee	VERB
aijbe-979	73	30	all	all	DET
aijbe-979	73	31	aspects	aspect	NOUN
aijbe-979	73	32	of	of	ADP
aijbe-979	73	33	operations	operation	NOUN
aijbe-979	73	34	,	,	PUNCT
aijbe-979	73	35	ensuring	ensure	VERB
aijbe-979	73	36	the	the	DET
aijbe-979	73	37	organization	organization	NOUN
aijbe-979	73	38	achieves	achieve	VERB
aijbe-979	73	39	its	its	PRON
aijbe-979	73	40	corporate	corporate	ADJ
aijbe-979	73	41	objectives	objective	NOUN
aijbe-979	73	42	.	.	PUNCT
aijbe-979	74	1	okwoli	okwoli	NOUN
aijbe-979	74	2	(	(	PUNCT
aijbe-979	74	3	2004	2004	NUM
aijbe-979	74	4	)	)	PUNCT
aijbe-979	74	5	outlined	outline	VERB
aijbe-979	74	6	key	key	ADJ
aijbe-979	74	7	objectives	objective	NOUN
aijbe-979	74	8	of	of	ADP
aijbe-979	74	9	an	an	DET
aijbe-979	74	10	internal	internal	ADJ
aijbe-979	74	11	control	control	NOUN
aijbe-979	74	12	system	system	NOUN
aijbe-979	74	13	,	,	PUNCT
aijbe-979	74	14	including	include	VERB
aijbe-979	74	15	document	document	NOUN
aijbe-979	74	16	approval	approval	NOUN
aijbe-979	74	17	and	and	CCONJ
aijbe-979	74	18	control	control	NOUN
aijbe-979	74	19	,	,	PUNCT
aijbe-979	74	20	reporting	reporting	NOUN
aijbe-979	74	21	,	,	PUNCT
aijbe-979	74	22	reconciliation	reconciliation	NOUN
aijbe-979	74	23	reviews	review	NOUN
aijbe-979	74	24	and	and	CCONJ
aijbe-979	74	25	approvals	approval	NOUN
aijbe-979	74	26	,	,	PUNCT
aijbe-979	74	27	restricting	restrict	VERB
aijbe-979	74	28	access	access	NOUN
aijbe-979	74	29	to	to	ADP
aijbe-979	74	30	properties	property	NOUN
aijbe-979	74	31	and	and	CCONJ
aijbe-979	74	32	documents	document	NOUN
aijbe-979	74	33	,	,	PUNCT
aijbe-979	74	34	comparison	comparison	NOUN
aijbe-979	74	35	of	of	ADP
aijbe-979	74	36	external	external	ADJ
aijbe-979	74	37	and	and	CCONJ
aijbe-979	74	38	internal	internal	ADJ
aijbe-979	74	39	information	information	NOUN
aijbe-979	74	40	,	,	PUNCT
aijbe-979	74	41	and	and	CCONJ
aijbe-979	74	42	maintaining	maintain	VERB
aijbe-979	74	43	control	control	NOUN
aijbe-979	74	44	accounts	account	NOUN
aijbe-979	74	45	and	and	CCONJ
aijbe-979	74	46	trial	trial	NOUN
aijbe-979	74	47	balances	balance	NOUN
aijbe-979	74	48	.	.	PUNCT
aijbe-979	75	1	shehu	shehu	PROPN
aijbe-979	75	2	(	(	PUNCT
aijbe-979	75	3	2004	2004	NUM
aijbe-979	75	4	)	)	PUNCT
aijbe-979	75	5	and	and	CCONJ
aijbe-979	75	6	jenfa	jenfa	PROPN
aijbe-979	75	7	(	(	PUNCT
aijbe-979	75	8	2002	2002	NUM
aijbe-979	75	9	)	)	PUNCT
aijbe-979	75	10	referenced	reference	VERB
aijbe-979	75	11	the	the	DET
aijbe-979	75	12	operational	operational	ADJ
aijbe-979	75	13	auditing	auditing	NOUN
aijbe-979	75	14	guideline	guideline	NOUN
aijbe-979	75	15	on	on	ADP
aijbe-979	75	16	internal	internal	ADJ
aijbe-979	75	17	control	control	NOUN
aijbe-979	75	18	,	,	PUNCT
aijbe-979	75	19	which	which	PRON
aijbe-979	75	20	categorizes	categorize	VERB
aijbe-979	75	21	internal	internal	ADJ
aijbe-979	75	22	control	control	NOUN
aijbe-979	75	23	systems	system	NOUN
aijbe-979	75	24	into	into	ADP
aijbe-979	75	25	various	various	ADJ
aijbe-979	75	26	components	component	NOUN
aijbe-979	75	27	such	such	ADJ
aijbe-979	75	28	as	as	ADP
aijbe-979	75	29	organizational	organizational	ADJ
aijbe-979	75	30	structure	structure	NOUN
aijbe-979	75	31	,	,	PUNCT
aijbe-979	75	32	separation	separation	NOUN
aijbe-979	75	33	of	of	ADP
aijbe-979	75	34	duties	duty	NOUN
aijbe-979	75	35	,	,	PUNCT
aijbe-979	75	36	physical	physical	ADJ
aijbe-979	75	37	controls	control	NOUN
aijbe-979	75	38	,	,	PUNCT
aijbe-979	75	39	authorization	authorization	NOUN
aijbe-979	75	40	and	and	CCONJ
aijbe-979	75	41	approval	approval	NOUN
aijbe-979	75	42	processes	process	NOUN
aijbe-979	75	43	,	,	PUNCT
aijbe-979	75	44	financial	financial	ADJ
aijbe-979	75	45	recording	recording	NOUN
aijbe-979	75	46	procedures	procedure	NOUN
aijbe-979	75	47	,	,	PUNCT
aijbe-979	75	48	personnel	personnel	NOUN
aijbe-979	75	49	management	management	NOUN
aijbe-979	75	50	,	,	PUNCT
aijbe-979	75	51	and	and	CCONJ
aijbe-979	75	52	supervision	supervision	NOUN
aijbe-979	75	53	.	.	PUNCT
aijbe-979	76	1	an	an	DET
aijbe-979	76	2	effective	effective	ADJ
aijbe-979	76	3	internal	internal	ADJ
aijbe-979	76	4	control	control	NOUN
aijbe-979	76	5	system	system	NOUN
aijbe-979	76	6	incorporates	incorporate	VERB
aijbe-979	76	7	these	these	DET
aijbe-979	76	8	elements	element	NOUN
aijbe-979	76	9	,	,	PUNCT
aijbe-979	76	10	enabling	enable	VERB
aijbe-979	76	11	auditors	auditor	NOUN
aijbe-979	76	12	to	to	PART
aijbe-979	76	13	rely	rely	VERB
aijbe-979	76	14	on	on	ADP
aijbe-979	76	15	them	they	PRON
aijbe-979	76	16	.	.	PUNCT
aijbe-979	77	1	internal	internal	ADJ
aijbe-979	77	2	control	control	NOUN
aijbe-979	77	3	compliance	compliance	NOUN
aijbe-979	77	4	is	be	AUX
aijbe-979	77	5	a	a	DET
aijbe-979	77	6	key	key	ADJ
aijbe-979	77	7	responsibility	responsibility	NOUN
aijbe-979	77	8	of	of	ADP
aijbe-979	77	9	internal	internal	ADJ
aijbe-979	77	10	auditors	auditor	NOUN
aijbe-979	77	11	,	,	PUNCT
aijbe-979	77	12	who	who	PRON
aijbe-979	77	13	are	be	AUX
aijbe-979	77	14	tasked	task	VERB
aijbe-979	77	15	with	with	ADP
aijbe-979	77	16	performing	perform	VERB
aijbe-979	77	17	control	control	NOUN
aijbe-979	77	18	audits	audit	NOUN
aijbe-979	77	19	.	.	PUNCT
aijbe-979	78	1	these	these	DET
aijbe-979	78	2	audits	audits	NOUN
aijbe-979	78	3	aim	aim	VERB
aijbe-979	78	4	to	to	PART
aijbe-979	78	5	confirm	confirm	VERB
aijbe-979	78	6	that	that	PRON
aijbe-979	78	7	effective	effective	ADJ
aijbe-979	78	8	software	software	NOUN
aijbe-979	78	9	and	and	CCONJ
aijbe-979	78	10	system	system	NOUN
aijbe-979	78	11	are	be	AUX
aijbe-979	78	12	in	in	ADP
aijbe-979	78	13	place	place	NOUN
aijbe-979	78	14	,	,	PUNCT
aijbe-979	78	15	ensuring	ensure	VERB
aijbe-979	78	16	the	the	DET
aijbe-979	78	17	effectiveness	effectiveness	NOUN
aijbe-979	78	18	of	of	ADP
aijbe-979	78	19	internal	internal	ADJ
aijbe-979	78	20	controls	control	NOUN
aijbe-979	78	21	(	(	PUNCT
aijbe-979	78	22	didier	didier	NOUN
aijbe-979	78	23	,	,	PUNCT
aijbe-979	78	24	2016	2016	NUM
aijbe-979	78	25	)	)	PUNCT
aijbe-979	78	26	.	.	PUNCT
aijbe-979	79	1	control	control	NOUN
aijbe-979	79	2	audits	audits	PROPN
aijbe-979	79	3	may	may	AUX
aijbe-979	79	4	incorporate	incorporate	VERB
aijbe-979	79	5	organs	organ	NOUN
aijbe-979	79	6	to	to	PART
aijbe-979	79	7	prevent	prevent	VERB
aijbe-979	79	8	or	or	CCONJ
aijbe-979	79	9	detect	detect	VERB
aijbe-979	79	10	fraudulent	fraudulent	ADJ
aijbe-979	79	11	transactions	transaction	NOUN
aijbe-979	79	12	,	,	PUNCT
aijbe-979	79	13	making	make	VERB
aijbe-979	79	14	such	such	ADJ
aijbe-979	79	15	activities	activity	NOUN
aijbe-979	79	16	challenging	challenge	VERB
aijbe-979	79	17	or	or	CCONJ
aijbe-979	79	18	impossible	impossible	ADJ
aijbe-979	79	19	.	.	PUNCT
aijbe-979	80	1	while	while	SCONJ
aijbe-979	80	2	these	these	DET
aijbe-979	80	3	audits	audits	NOUN
aijbe-979	80	4	try	try	VERB
aijbe-979	80	5	to	to	PART
aijbe-979	80	6	provide	provide	VERB
aijbe-979	80	7	proof	proof	NOUN
aijbe-979	80	8	that	that	SCONJ
aijbe-979	80	9	controls	control	VERB
aijbe-979	80	10	function	function	NOUN
aijbe-979	80	11	in	in	ADP
aijbe-979	80	12	the	the	DET
aijbe-979	80	13	way	way	NOUN
aijbe-979	80	14	it	it	PRON
aijbe-979	80	15	was	be	AUX
aijbe-979	80	16	intended	intend	VERB
aijbe-979	80	17	do	do	AUX
aijbe-979	80	18	not	not	PART
aijbe-979	80	19	necessarily	necessarily	ADV
aijbe-979	80	20	identify	identify	VERB
aijbe-979	80	21	fraudulent	fraudulent	ADJ
aijbe-979	80	22	activities	activity	NOUN
aijbe-979	80	23	.	.	PUNCT
aijbe-979	81	1	assets	asset	NOUN
aijbe-979	81	2	safeguarding	safeguard	VERB
aijbe-979	81	3	roles	role	NOUN
aijbe-979	81	4	through	through	ADP
aijbe-979	81	5	financial	financial	ADJ
aijbe-979	81	6	reporting	reporting	NOUN
aijbe-979	81	7	to	to	PART
aijbe-979	81	8	analyze	analyze	VERB
aijbe-979	81	9	the	the	DET
aijbe-979	81	10	key	key	ADJ
aijbe-979	81	11	financial	financial	ADJ
aijbe-979	81	12	performance	performance	NOUN
aijbe-979	81	13	of	of	ADP
aijbe-979	81	14	banks	bank	NOUN
aijbe-979	81	15	and	and	CCONJ
aijbe-979	81	16	achieve	achieve	VERB
aijbe-979	81	17	defined	define	VERB
aijbe-979	81	18	objectives	objective	NOUN
aijbe-979	81	19	,	,	PUNCT
aijbe-979	81	20	it	it	PRON
aijbe-979	81	21	was	be	AUX
aijbe-979	81	22	essential	essential	ADJ
aijbe-979	81	23	to	to	PART
aijbe-979	81	24	establish	establish	VERB
aijbe-979	81	25	a	a	DET
aijbe-979	81	26	financial	financial	ADJ
aijbe-979	81	27	infrastructure	infrastructure	NOUN
aijbe-979	81	28	guided	guide	VERB
aijbe-979	81	29	by	by	ADP
aijbe-979	81	30	5	5	NUM
aijbe-979	81	31	"	"	PUNCT
aijbe-979	81	32	golden	golden	ADJ
aijbe-979	81	33	principles	principle	NOUN
aijbe-979	81	34	"	"	PUNCT
aijbe-979	81	35	outlined	outline	VERB
aijbe-979	81	36	by	by	ADP
aijbe-979	81	37	the	the	DET
aijbe-979	81	38	imf	imf	PROPN
aijbe-979	81	39	and	and	CCONJ
aijbe-979	81	40	the	the	DET
aijbe-979	81	41	world	world	PROPN
aijbe-979	81	42	bank	bank	NOUN
aijbe-979	81	43	:	:	PUNCT
aijbe-979	81	44	open	open	ADJ
aijbe-979	81	45	,	,	PUNCT
aijbe-979	81	46	a	a	DET
aijbe-979	81	47	robust	robust	ADJ
aijbe-979	81	48	financial	financial	ADJ
aijbe-979	81	49	mechanism	mechanism	NOUN
aijbe-979	81	50	,	,	PUNCT
aijbe-979	81	51	private	private	ADJ
aijbe-979	81	52	sector	sector	NOUN
aijbe-979	81	53	involvement	involvement	NOUN
aijbe-979	81	54	,	,	PUNCT
aijbe-979	81	55	carefully	carefully	ADV
aijbe-979	81	56	planned	plan	VERB
aijbe-979	81	57	capital	capital	NOUN
aijbe-979	81	58	flow	flow	NOUN
aijbe-979	81	59	liberalization	liberalization	NOUN
aijbe-979	81	60	,	,	PUNCT
aijbe-979	81	61	and	and	CCONJ
aijbe-979	81	62	modernization	modernization	NOUN
aijbe-979	81	63	eke	eke	ADJ
aijbe-979	81	64	robert	robert	PROPN
aijbe-979	81	65	ike	ike	PROPN
aijbe-979	81	66	and	and	CCONJ
aijbe-979	81	67	glory	glory	NOUN
aijbe-979	81	68	eghoghon	eghoghon	NOUN
aijbe-979	81	69	ihunde	ihunde	NOUN
aijbe-979	81	70	(	(	PUNCT
aijbe-979	81	71	2025	2025	NUM
aijbe-979	81	72	)	)	PUNCT
aijbe-979	81	73	22	22	NUM
aijbe-979	81	74	american	american	ADJ
aijbe-979	81	75	interdisciplinary	interdisciplinary	ADJ
aijbe-979	81	76	journal	journal	NOUN
aijbe-979	81	77	of	of	ADP
aijbe-979	81	78	business	business	NOUN
aijbe-979	81	79	and	and	CCONJ
aijbe-979	81	80	economics	economic	NOUN
aijbe-979	81	81	|	|	ADV
aijbe-979	81	82	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-979	81	83	of	of	ADP
aijbe-979	81	84	international	international	ADJ
aijbe-979	81	85	markets	market	NOUN
aijbe-979	81	86	.	.	PUNCT
aijbe-979	82	1	financial	financial	ADJ
aijbe-979	82	2	reports	report	NOUN
aijbe-979	82	3	prepared	prepare	VERB
aijbe-979	82	4	in	in	ADP
aijbe-979	82	5	alignment	alignment	NOUN
aijbe-979	82	6	with	with	ADP
aijbe-979	82	7	these	these	DET
aijbe-979	82	8	principles	principle	NOUN
aijbe-979	82	9	serve	serve	VERB
aijbe-979	82	10	as	as	ADP
aijbe-979	82	11	a	a	DET
aijbe-979	82	12	vital	vital	ADJ
aijbe-979	82	13	tool	tool	NOUN
aijbe-979	82	14	for	for	SCONJ
aijbe-979	82	15	managers	manager	NOUN
aijbe-979	82	16	to	to	PART
aijbe-979	82	17	communicate	communicate	VERB
aijbe-979	82	18	effectively	effectively	ADV
aijbe-979	82	19	with	with	ADP
aijbe-979	82	20	users	user	NOUN
aijbe-979	82	21	of	of	ADP
aijbe-979	82	22	financial	financial	ADJ
aijbe-979	82	23	information	information	NOUN
aijbe-979	82	24	.	.	PUNCT
aijbe-979	83	1	in	in	ADP
aijbe-979	83	2	today	today	NOUN
aijbe-979	83	3	's	's	PART
aijbe-979	83	4	dynamic	dynamic	ADJ
aijbe-979	83	5	business	business	NOUN
aijbe-979	83	6	environment	environment	NOUN
aijbe-979	83	7	,	,	PUNCT
aijbe-979	83	8	there	there	PRON
aijbe-979	83	9	is	be	VERB
aijbe-979	83	10	an	an	DET
aijbe-979	83	11	increasing	increase	VERB
aijbe-979	83	12	number	number	NOUN
aijbe-979	83	13	of	of	ADP
aijbe-979	83	14	stakeholders	stakeholder	NOUN
aijbe-979	83	15	interested	interested	ADJ
aijbe-979	83	16	in	in	ADP
aijbe-979	83	17	the	the	DET
aijbe-979	83	18	data	datum	NOUN
aijbe-979	83	19	presented	present	VERB
aijbe-979	83	20	in	in	ADP
aijbe-979	83	21	financial	financial	ADJ
aijbe-979	83	22	statements	statement	NOUN
aijbe-979	83	23	.	.	PUNCT
aijbe-979	84	1	these	these	DET
aijbe-979	84	2	stakeholders	stakeholder	NOUN
aijbe-979	84	3	are	be	AUX
aijbe-979	84	4	being	be	AUX
aijbe-979	84	5	categorized	categorize	VERB
aijbe-979	84	6	into	into	ADP
aijbe-979	84	7	external	external	ADJ
aijbe-979	84	8	and	and	CCONJ
aijbe-979	84	9	internal	internal	ADJ
aijbe-979	84	10	users	user	NOUN
aijbe-979	84	11	.	.	PUNCT
aijbe-979	85	1	internal	internal	ADJ
aijbe-979	85	2	users	user	NOUN
aijbe-979	85	3	include	include	VERB
aijbe-979	85	4	managers	manager	NOUN
aijbe-979	85	5	and	and	CCONJ
aijbe-979	85	6	people	people	NOUN
aijbe-979	85	7	who	who	PRON
aijbe-979	85	8	makes	make	VERB
aijbe-979	85	9	decision	decision	NOUN
aijbe-979	85	10	within	within	ADP
aijbe-979	85	11	the	the	DET
aijbe-979	85	12	organization	organization	NOUN
aijbe-979	85	13	.	.	PUNCT
aijbe-979	86	1	external	external	ADJ
aijbe-979	86	2	users	user	NOUN
aijbe-979	86	3	,	,	PUNCT
aijbe-979	86	4	the	the	DET
aijbe-979	86	5	primary	primary	ADJ
aijbe-979	86	6	audience	audience	NOUN
aijbe-979	86	7	for	for	ADP
aijbe-979	86	8	financial	financial	ADJ
aijbe-979	86	9	statements	statement	NOUN
aijbe-979	86	10	,	,	PUNCT
aijbe-979	86	11	are	be	AUX
aijbe-979	86	12	divided	divide	VERB
aijbe-979	86	13	into	into	ADP
aijbe-979	86	14	two	two	NUM
aijbe-979	86	15	groups	group	NOUN
aijbe-979	86	16	:	:	PUNCT
aijbe-979	86	17	those	those	PRON
aijbe-979	86	18	that	that	PRON
aijbe-979	86	19	has	have	VERB
aijbe-979	86	20	financial	financial	ADJ
aijbe-979	86	21	stakes	stake	NOUN
aijbe-979	86	22	,	,	PUNCT
aijbe-979	86	23	such	such	ADJ
aijbe-979	86	24	as	as	ADP
aijbe-979	86	25	current	current	ADJ
aijbe-979	86	26	and	and	CCONJ
aijbe-979	86	27	potential	potential	ADJ
aijbe-979	86	28	owners	owner	NOUN
aijbe-979	86	29	and	and	CCONJ
aijbe-979	86	30	lenders	lender	NOUN
aijbe-979	86	31	,	,	PUNCT
aijbe-979	86	32	and	and	CCONJ
aijbe-979	86	33	those	those	PRON
aijbe-979	86	34	may	may	AUX
aijbe-979	86	35	not	not	PART
aijbe-979	86	36	have	have	VERB
aijbe-979	86	37	financial	financial	ADJ
aijbe-979	86	38	stakes	stake	NOUN
aijbe-979	86	39	,	,	PUNCT
aijbe-979	86	40	including	include	VERB
aijbe-979	86	41	tax	tax	NOUN
aijbe-979	86	42	authorities	authority	NOUN
aijbe-979	86	43	,	,	PUNCT
aijbe-979	86	44	regulatory	regulatory	ADJ
aijbe-979	86	45	bodies	body	NOUN
aijbe-979	86	46	,	,	PUNCT
aijbe-979	86	47	clients	client	NOUN
aijbe-979	86	48	,	,	PUNCT
aijbe-979	86	49	and	and	CCONJ
aijbe-979	86	50	economic	economic	ADJ
aijbe-979	86	51	managers	manager	NOUN
aijbe-979	86	52	.	.	PUNCT
aijbe-979	87	1	to	to	PART
aijbe-979	87	2	provide	provide	VERB
aijbe-979	87	3	a	a	DET
aijbe-979	87	4	reliable	reliable	ADJ
aijbe-979	87	5	foundation	foundation	NOUN
aijbe-979	87	6	for	for	ADP
aijbe-979	87	7	decision	decision	NOUN
aijbe-979	87	8	-	-	PUNCT
aijbe-979	87	9	making	making	NOUN
aijbe-979	87	10	,	,	PUNCT
aijbe-979	87	11	financial	financial	ADJ
aijbe-979	87	12	statements	statement	NOUN
aijbe-979	87	13	must	must	AUX
aijbe-979	87	14	adhere	adhere	VERB
aijbe-979	87	15	to	to	ADP
aijbe-979	87	16	specific	specific	ADJ
aijbe-979	87	17	qualitative	qualitative	ADJ
aijbe-979	87	18	standards	standard	NOUN
aijbe-979	87	19	(	(	PUNCT
aijbe-979	87	20	bierstaker	bierstaker	NOUN
aijbe-979	87	21	&	&	CCONJ
aijbe-979	87	22	pacini	pacini	PROPN
aijbe-979	87	23	,	,	PUNCT
aijbe-979	87	24	2006	2006	NUM
aijbe-979	87	25	)	)	PUNCT
aijbe-979	87	26	.	.	PUNCT
aijbe-979	88	1	2.1.5	2.1.5	NUM
aijbe-979	88	2	.	.	PUNCT
aijbe-979	88	3	profitability	profitability	NOUN
aijbe-979	88	4	egolum	egolum	PROPN
aijbe-979	88	5	,	,	PUNCT
aijbe-979	88	6	ugonabo	ugonabo	ADJ
aijbe-979	88	7	,	,	PUNCT
aijbe-979	88	8	and	and	CCONJ
aijbe-979	88	9	okonenwa	okonenwa	PROPN
aijbe-979	88	10	(	(	PUNCT
aijbe-979	88	11	2021	2021	NUM
aijbe-979	88	12	)	)	PUNCT
aijbe-979	88	13	assert	assert	VERB
aijbe-979	88	14	that	that	SCONJ
aijbe-979	88	15	a	a	DET
aijbe-979	88	16	firm	firm	NOUN
aijbe-979	88	17	is	be	AUX
aijbe-979	88	18	considered	consider	VERB
aijbe-979	88	19	successful	successful	ADJ
aijbe-979	88	20	when	when	SCONJ
aijbe-979	88	21	it	it	PRON
aijbe-979	88	22	effectively	effectively	ADV
aijbe-979	88	23	accomplishes	accomplish	VERB
aijbe-979	88	24	its	its	PRON
aijbe-979	88	25	goals	goal	NOUN
aijbe-979	88	26	and	and	CCONJ
aijbe-979	88	27	strategically	strategically	ADV
aijbe-979	88	28	executes	execute	VERB
aijbe-979	88	29	tasks	task	NOUN
aijbe-979	88	30	to	to	PART
aijbe-979	88	31	achieve	achieve	VERB
aijbe-979	88	32	them	they	PRON
aijbe-979	88	33	.	.	PUNCT
aijbe-979	89	1	performance	performance	NOUN
aijbe-979	89	2	is	be	AUX
aijbe-979	89	3	defined	define	VERB
aijbe-979	89	4	as	as	ADP
aijbe-979	89	5	the	the	DET
aijbe-979	89	6	capability	capability	NOUN
aijbe-979	89	7	to	to	PART
aijbe-979	89	8	operate	operate	VERB
aijbe-979	89	9	efficiently	efficiently	ADV
aijbe-979	89	10	,	,	PUNCT
aijbe-979	89	11	remain	remain	VERB
aijbe-979	89	12	profitable	profitable	ADJ
aijbe-979	89	13	,	,	PUNCT
aijbe-979	89	14	sustain	sustain	VERB
aijbe-979	89	15	improvement	improvement	NOUN
aijbe-979	89	16	,	,	PUNCT
aijbe-979	89	17	and	and	CCONJ
aijbe-979	89	18	respond	respond	VERB
aijbe-979	89	19	to	to	ADP
aijbe-979	89	20	opportunities	opportunity	NOUN
aijbe-979	89	21	and	and	CCONJ
aijbe-979	89	22	challenges	challenge	NOUN
aijbe-979	89	23	.	.	PUNCT
aijbe-979	90	1	therefore	therefore	ADV
aijbe-979	90	2	,	,	PUNCT
aijbe-979	90	3	growth	growth	NOUN
aijbe-979	90	4	can	can	AUX
aijbe-979	90	5	be	be	AUX
aijbe-979	90	6	measured	measure	VERB
aijbe-979	90	7	by	by	ADP
aijbe-979	90	8	how	how	SCONJ
aijbe-979	90	9	effective	effective	ADJ
aijbe-979	90	10	an	an	DET
aijbe-979	90	11	organization	organization	NOUN
aijbe-979	90	12	utilizes	utilize	VERB
aijbe-979	90	13	resources	resource	NOUN
aijbe-979	90	14	to	to	PART
aijbe-979	90	15	meet	meet	VERB
aijbe-979	90	16	its	its	PRON
aijbe-979	90	17	objectives	objective	NOUN
aijbe-979	90	18	.	.	PUNCT
aijbe-979	91	1	it	it	PRON
aijbe-979	91	2	serves	serve	VERB
aijbe-979	91	3	as	as	ADP
aijbe-979	91	4	a	a	DET
aijbe-979	91	5	measure	measure	NOUN
aijbe-979	91	6	of	of	ADP
aijbe-979	91	7	achievement	achievement	NOUN
aijbe-979	91	8	individually	individually	ADV
aijbe-979	91	9	,	,	PUNCT
aijbe-979	91	10	as	as	ADP
aijbe-979	91	11	a	a	DET
aijbe-979	91	12	team	team	NOUN
aijbe-979	91	13	,	,	PUNCT
aijbe-979	91	14	as	as	ADP
aijbe-979	91	15	an	an	DET
aijbe-979	91	16	institution	institution	NOUN
aijbe-979	91	17	,	,	PUNCT
aijbe-979	91	18	or	or	CCONJ
aijbe-979	91	19	a	a	DET
aijbe-979	91	20	process	process	NOUN
aijbe-979	91	21	.	.	PUNCT
aijbe-979	92	1	consequently	consequently	ADV
aijbe-979	92	2	,	,	PUNCT
aijbe-979	92	3	a	a	DET
aijbe-979	92	4	company	company	NOUN
aijbe-979	92	5	’s	’s	PART
aijbe-979	92	6	growth	growth	NOUN
aijbe-979	92	7	strategy	strategy	NOUN
aijbe-979	92	8	can	can	AUX
aijbe-979	92	9	be	be	AUX
aijbe-979	92	10	evaluated	evaluate	VERB
aijbe-979	92	11	through	through	ADP
aijbe-979	92	12	various	various	ADJ
aijbe-979	92	13	means	mean	NOUN
aijbe-979	92	14	,	,	PUNCT
aijbe-979	92	15	depending	depend	VERB
aijbe-979	92	16	on	on	ADP
aijbe-979	92	17	its	its	PRON
aijbe-979	92	18	goals	goal	NOUN
aijbe-979	92	19	and	and	CCONJ
aijbe-979	92	20	objectives	objective	NOUN
aijbe-979	92	21	.	.	PUNCT
aijbe-979	93	1	for	for	ADP
aijbe-979	93	2	some	some	DET
aijbe-979	93	3	companies	company	NOUN
aijbe-979	93	4	,	,	PUNCT
aijbe-979	93	5	achieving	achieve	VERB
aijbe-979	93	6	all	all	DET
aijbe-979	93	7	set	set	VERB
aijbe-979	93	8	objectives	objective	NOUN
aijbe-979	93	9	by	by	ADP
aijbe-979	93	10	the	the	DET
aijbe-979	93	11	end	end	NOUN
aijbe-979	93	12	of	of	ADP
aijbe-979	93	13	a	a	DET
aijbe-979	93	14	financial	financial	ADJ
aijbe-979	93	15	period	period	NOUN
aijbe-979	93	16	may	may	AUX
aijbe-979	93	17	indicate	indicate	VERB
aijbe-979	93	18	excellent	excellent	ADJ
aijbe-979	93	19	performance	performance	NOUN
aijbe-979	93	20	,	,	PUNCT
aijbe-979	93	21	while	while	SCONJ
aijbe-979	93	22	for	for	ADP
aijbe-979	93	23	others	other	NOUN
aijbe-979	93	24	,	,	PUNCT
aijbe-979	93	25	maximizing	maximize	VERB
aijbe-979	93	26	profit	profit	NOUN
aijbe-979	93	27	may	may	AUX
aijbe-979	93	28	serve	serve	VERB
aijbe-979	93	29	as	as	ADP
aijbe-979	93	30	the	the	DET
aijbe-979	93	31	sole	sole	ADJ
aijbe-979	93	32	indicator	indicator	NOUN
aijbe-979	93	33	of	of	ADP
aijbe-979	93	34	success	success	NOUN
aijbe-979	93	35	.	.	PUNCT
aijbe-979	94	1	2.1.6	2.1.6	NUM
aijbe-979	94	2	deposit	deposit	NOUN
aijbe-979	94	3	money	money	NOUN
aijbe-979	94	4	banks	bank	VERB
aijbe-979	94	5	the	the	DET
aijbe-979	94	6	primary	primary	ADJ
aijbe-979	94	7	objective	objective	NOUN
aijbe-979	94	8	of	of	ADP
aijbe-979	94	9	deposit	deposit	NOUN
aijbe-979	94	10	money	money	NOUN
aijbe-979	94	11	banks	bank	NOUN
aijbe-979	94	12	in	in	ADP
aijbe-979	94	13	nigeria	nigeria	PROPN
aijbe-979	94	14	is	be	AUX
aijbe-979	94	15	to	to	PART
aijbe-979	94	16	generate	generate	VERB
aijbe-979	94	17	profit	profit	NOUN
aijbe-979	94	18	and	and	CCONJ
aijbe-979	94	19	enhance	enhance	VERB
aijbe-979	94	20	the	the	DET
aijbe-979	94	21	value	value	NOUN
aijbe-979	94	22	of	of	ADP
aijbe-979	94	23	shareholders	shareholder	NOUN
aijbe-979	94	24	'	'	PART
aijbe-979	94	25	investments	investment	NOUN
aijbe-979	94	26	.	.	PUNCT
aijbe-979	95	1	profitability	profitability	NOUN
aijbe-979	95	2	can	can	AUX
aijbe-979	95	3	be	be	AUX
aijbe-979	95	4	defined	define	VERB
aijbe-979	95	5	as	as	ADP
aijbe-979	95	6	the	the	DET
aijbe-979	95	7	difference	difference	NOUN
aijbe-979	95	8	between	between	ADP
aijbe-979	95	9	sales	sale	NOUN
aijbe-979	95	10	revenue	revenue	NOUN
aijbe-979	95	11	and	and	CCONJ
aijbe-979	95	12	the	the	DET
aijbe-979	95	13	costs	cost	NOUN
aijbe-979	95	14	of	of	ADP
aijbe-979	95	15	raw	raw	ADJ
aijbe-979	95	16	materials	material	NOUN
aijbe-979	95	17	,	,	PUNCT
aijbe-979	95	18	labor	labor	NOUN
aijbe-979	95	19	,	,	PUNCT
aijbe-979	95	20	and	and	CCONJ
aijbe-979	95	21	capital	capital	NOUN
aijbe-979	95	22	incurred	incur	VERB
aijbe-979	95	23	over	over	ADP
aijbe-979	95	24	an	an	DET
aijbe-979	95	25	accounting	accounting	NOUN
aijbe-979	95	26	period	period	NOUN
aijbe-979	95	27	(	(	PUNCT
aijbe-979	95	28	pettinger	pettinger	NOUN
aijbe-979	95	29	&	&	CCONJ
aijbe-979	95	30	richard	richard	PROPN
aijbe-979	95	31	,	,	PUNCT
aijbe-979	95	32	2006	2006	NUM
aijbe-979	95	33	)	)	PUNCT
aijbe-979	95	34	.	.	PUNCT
aijbe-979	96	1	kimetto	kimetto	PROPN
aijbe-979	96	2	(	(	PUNCT
aijbe-979	96	3	2019	2019	NUM
aijbe-979	96	4	)	)	PUNCT
aijbe-979	96	5	emphasized	emphasize	VERB
aijbe-979	96	6	that	that	SCONJ
aijbe-979	96	7	in	in	ADP
aijbe-979	96	8	a	a	DET
aijbe-979	96	9	free	free	ADJ
aijbe-979	96	10	market	market	NOUN
aijbe-979	96	11	system	system	NOUN
aijbe-979	96	12	,	,	PUNCT
aijbe-979	96	13	achieving	achieve	VERB
aijbe-979	96	14	profitability	profitability	NOUN
aijbe-979	96	15	is	be	AUX
aijbe-979	96	16	vital	vital	ADJ
aijbe-979	96	17	,	,	PUNCT
aijbe-979	96	18	as	as	SCONJ
aijbe-979	96	19	it	it	PRON
aijbe-979	96	20	is	be	AUX
aijbe-979	96	21	the	the	DET
aijbe-979	96	22	core	core	ADJ
aijbe-979	96	23	goal	goal	NOUN
aijbe-979	96	24	of	of	ADP
aijbe-979	96	25	a	a	DET
aijbe-979	96	26	profit	profit	NOUN
aijbe-979	96	27	-	-	PUNCT
aijbe-979	96	28	driven	drive	VERB
aijbe-979	96	29	enterprise	enterprise	NOUN
aijbe-979	96	30	,	,	PUNCT
aijbe-979	96	31	which	which	PRON
aijbe-979	96	32	can	can	AUX
aijbe-979	96	33	only	only	ADV
aijbe-979	96	34	be	be	AUX
aijbe-979	96	35	achieved	achieve	VERB
aijbe-979	96	36	by	by	ADP
aijbe-979	96	37	addressing	address	VERB
aijbe-979	96	38	consumer	consumer	NOUN
aijbe-979	96	39	needs	need	NOUN
aijbe-979	96	40	.	.	PUNCT
aijbe-979	97	1	profit	profit	NOUN
aijbe-979	97	2	is	be	AUX
aijbe-979	97	3	typically	typically	ADV
aijbe-979	97	4	measured	measure	VERB
aijbe-979	97	5	in	in	ADP
aijbe-979	97	6	quantitative	quantitative	ADJ
aijbe-979	97	7	terms	term	NOUN
aijbe-979	97	8	,	,	PUNCT
aijbe-979	97	9	whereas	whereas	SCONJ
aijbe-979	97	10	non	non	ADJ
aijbe-979	97	11	-	-	ADJ
aijbe-979	97	12	profit	profit	ADJ
aijbe-979	97	13	organizations	organization	NOUN
aijbe-979	97	14	focus	focus	VERB
aijbe-979	97	15	on	on	ADP
aijbe-979	97	16	resource	resource	NOUN
aijbe-979	97	17	utilization	utilization	NOUN
aijbe-979	97	18	and	and	CCONJ
aijbe-979	97	19	cost	cost	NOUN
aijbe-979	97	20	efficiency	efficiency	NOUN
aijbe-979	97	21	rather	rather	ADV
aijbe-979	97	22	than	than	ADP
aijbe-979	97	23	profitability	profitability	NOUN
aijbe-979	97	24	(	(	PUNCT
aijbe-979	97	25	kimetto	kimetto	NOUN
aijbe-979	97	26	,	,	PUNCT
aijbe-979	97	27	2019	2019	NUM
aijbe-979	97	28	)	)	PUNCT
aijbe-979	97	29	.	.	PUNCT
aijbe-979	98	1	deposit	deposit	NOUN
aijbe-979	98	2	money	money	NOUN
aijbe-979	98	3	banks	bank	NOUN
aijbe-979	98	4	offer	offer	VERB
aijbe-979	98	5	services	service	NOUN
aijbe-979	98	6	like	like	ADP
aijbe-979	98	7	accepting	accept	VERB
aijbe-979	98	8	deposits	deposit	NOUN
aijbe-979	98	9	,	,	PUNCT
aijbe-979	98	10	providing	provide	VERB
aijbe-979	98	11	business	business	NOUN
aijbe-979	98	12	loans	loan	NOUN
aijbe-979	98	13	,	,	PUNCT
aijbe-979	98	14	and	and	CCONJ
aijbe-979	98	15	delivering	deliver	VERB
aijbe-979	98	16	basic	basic	ADJ
aijbe-979	98	17	investment	investment	NOUN
aijbe-979	98	18	products	product	NOUN
aijbe-979	98	19	(	(	PUNCT
aijbe-979	98	20	beyanga	beyanga	ADV
aijbe-979	98	21	,	,	PUNCT
aijbe-979	98	22	2011	2011	NUM
aijbe-979	98	23	)	)	PUNCT
aijbe-979	98	24	.	.	PUNCT
aijbe-979	99	1	they	they	PRON
aijbe-979	99	2	generate	generate	VERB
aijbe-979	99	3	profit	profit	NOUN
aijbe-979	99	4	through	through	ADP
aijbe-979	99	5	loan	loan	NOUN
aijbe-979	99	6	services	service	NOUN
aijbe-979	99	7	and	and	CCONJ
aijbe-979	99	8	associated	associated	ADJ
aijbe-979	99	9	fees	fee	NOUN
aijbe-979	99	10	.	.	PUNCT
aijbe-979	100	1	according	accord	VERB
aijbe-979	100	2	to	to	ADP
aijbe-979	100	3	pandey	pandey	PROPN
aijbe-979	100	4	(	(	PUNCT
aijbe-979	100	5	1995	1995	NUM
aijbe-979	100	6	)	)	PUNCT
aijbe-979	100	7	,	,	PUNCT
aijbe-979	100	8	without	without	ADP
aijbe-979	100	9	profitability	profitability	NOUN
aijbe-979	100	10	,	,	PUNCT
aijbe-979	100	11	a	a	DET
aijbe-979	100	12	business	business	NOUN
aijbe-979	100	13	can	can	AUX
aijbe-979	100	14	not	not	PART
aijbe-979	100	15	thrive	thrive	VERB
aijbe-979	100	16	in	in	ADP
aijbe-979	100	17	the	the	DET
aijbe-979	100	18	long	long	ADJ
aijbe-979	100	19	term	term	NOUN
aijbe-979	100	20	.	.	PUNCT
aijbe-979	101	1	as	as	ADP
aijbe-979	101	2	such	such	ADJ
aijbe-979	101	3	,	,	PUNCT
aijbe-979	101	4	the	the	DET
aijbe-979	101	5	profitability	profitability	NOUN
aijbe-979	101	6	of	of	ADP
aijbe-979	101	7	commercial	commercial	ADJ
aijbe-979	101	8	banks	bank	NOUN
aijbe-979	101	9	is	be	AUX
aijbe-979	101	10	critical	critical	ADJ
aijbe-979	101	11	to	to	ADP
aijbe-979	101	12	their	their	PRON
aijbe-979	101	13	survival	survival	NOUN
aijbe-979	101	14	within	within	ADP
aijbe-979	101	15	the	the	DET
aijbe-979	101	16	financial	financial	ADJ
aijbe-979	101	17	sector	sector	NOUN
aijbe-979	101	18	.	.	PUNCT
aijbe-979	102	1	a	a	DET
aijbe-979	102	2	business	business	NOUN
aijbe-979	102	3	's	's	PART
aijbe-979	102	4	survival	survival	NOUN
aijbe-979	102	5	is	be	AUX
aijbe-979	102	6	considered	consider	VERB
aijbe-979	102	7	a	a	DET
aijbe-979	102	8	secondary	secondary	ADJ
aijbe-979	102	9	goal	goal	NOUN
aijbe-979	102	10	,	,	PUNCT
aijbe-979	102	11	with	with	ADP
aijbe-979	102	12	profit	profit	NOUN
aijbe-979	102	13	maximization	maximization	NOUN
aijbe-979	102	14	being	be	AUX
aijbe-979	102	15	the	the	DET
aijbe-979	102	16	primary	primary	ADJ
aijbe-979	102	17	objective	objective	NOUN
aijbe-979	102	18	for	for	ADP
aijbe-979	102	19	any	any	DET
aijbe-979	102	20	profit	profit	NOUN
aijbe-979	102	21	-	-	PUNCT
aijbe-979	102	22	driven	drive	VERB
aijbe-979	102	23	enterprise	enterprise	NOUN
aijbe-979	102	24	.	.	PUNCT
aijbe-979	103	1	the	the	DET
aijbe-979	103	2	profits	profit	NOUN
aijbe-979	103	3	generated	generate	VERB
aijbe-979	103	4	by	by	ADP
aijbe-979	103	5	banks	bank	NOUN
aijbe-979	103	6	serve	serve	VERB
aijbe-979	103	7	as	as	ADP
aijbe-979	103	8	an	an	DET
aijbe-979	103	9	important	important	ADJ
aijbe-979	103	10	source	source	NOUN
aijbe-979	103	11	of	of	ADP
aijbe-979	103	12	equity	equity	NOUN
aijbe-979	103	13	,	,	PUNCT
aijbe-979	103	14	particularly	particularly	ADV
aijbe-979	103	15	when	when	SCONJ
aijbe-979	103	16	reinvested	reinveste	VERB
aijbe-979	103	17	into	into	ADP
aijbe-979	103	18	the	the	DET
aijbe-979	103	19	business	business	NOUN
aijbe-979	103	20	(	(	PUNCT
aijbe-979	103	21	diedier	diedier	NOUN
aijbe-979	103	22	,	,	PUNCT
aijbe-979	103	23	2016	2016	NUM
aijbe-979	103	24	)	)	PUNCT
aijbe-979	103	25	,	,	PUNCT
aijbe-979	103	26	thereby	thereby	ADV
aijbe-979	103	27	enhancing	enhance	VERB
aijbe-979	103	28	its	its	PRON
aijbe-979	103	29	financial	financial	ADJ
aijbe-979	103	30	stability	stability	NOUN
aijbe-979	103	31	.	.	PUNCT
aijbe-979	104	1	2.2.theoretical	2.2.theoretical	NUM
aijbe-979	104	2	review	review	NOUN
aijbe-979	104	3	to	to	PART
aijbe-979	104	4	offer	offer	VERB
aijbe-979	104	5	a	a	DET
aijbe-979	104	6	comprehensive	comprehensive	ADJ
aijbe-979	104	7	theoretical	theoretical	ADJ
aijbe-979	104	8	framework	framework	NOUN
aijbe-979	104	9	for	for	ADP
aijbe-979	104	10	understanding	understand	VERB
aijbe-979	104	11	the	the	DET
aijbe-979	104	12	role	role	NOUN
aijbe-979	104	13	of	of	ADP
aijbe-979	104	14	internal	internal	ADJ
aijbe-979	104	15	auditors	auditor	NOUN
aijbe-979	104	16	in	in	ADP
aijbe-979	104	17	improving	improve	VERB
aijbe-979	104	18	profitability	profitability	NOUN
aijbe-979	104	19	in	in	ADP
aijbe-979	104	20	commercial	commercial	ADJ
aijbe-979	104	21	banks	bank	NOUN
aijbe-979	104	22	,	,	PUNCT
aijbe-979	104	23	this	this	DET
aijbe-979	104	24	study	study	NOUN
aijbe-979	104	25	is	be	AUX
aijbe-979	104	26	based	base	VERB
aijbe-979	104	27	on	on	ADP
aijbe-979	104	28	agency	agency	NOUN
aijbe-979	104	29	theory	theory	NOUN
aijbe-979	104	30	.	.	PUNCT
aijbe-979	105	1	proposed	propose	VERB
aijbe-979	105	2	by	by	ADP
aijbe-979	105	3	jensen	jensen	PROPN
aijbe-979	105	4	and	and	CCONJ
aijbe-979	105	5	meckling	meckling	NOUN
aijbe-979	105	6	(	(	PUNCT
aijbe-979	105	7	1976	1976	NUM
aijbe-979	105	8	)	)	PUNCT
aijbe-979	105	9	,	,	PUNCT
aijbe-979	105	10	the	the	DET
aijbe-979	105	11	agency	agency	NOUN
aijbe-979	105	12	theory	theory	NOUN
aijbe-979	105	13	outlines	outline	VERB
aijbe-979	105	14	the	the	DET
aijbe-979	105	15	relationship	relationship	NOUN
aijbe-979	105	16	between	between	ADP
aijbe-979	105	17	the	the	DET
aijbe-979	105	18	principal	principal	NOUN
aijbe-979	105	19	(	(	PUNCT
aijbe-979	105	20	the	the	DET
aijbe-979	105	21	owners	owner	NOUN
aijbe-979	105	22	of	of	ADP
aijbe-979	105	23	organizations	organization	NOUN
aijbe-979	105	24	)	)	PUNCT
aijbe-979	105	25	and	and	CCONJ
aijbe-979	105	26	the	the	DET
aijbe-979	105	27	agents	agent	NOUN
aijbe-979	105	28	(	(	PUNCT
aijbe-979	105	29	the	the	DET
aijbe-979	105	30	managers	manager	NOUN
aijbe-979	105	31	or	or	CCONJ
aijbe-979	105	32	administrators	administrator	NOUN
aijbe-979	105	33	of	of	ADP
aijbe-979	105	34	these	these	DET
aijbe-979	105	35	organizations	organization	NOUN
aijbe-979	105	36	)	)	PUNCT
aijbe-979	105	37	.	.	PUNCT
aijbe-979	106	1	internal	internal	ADJ
aijbe-979	106	2	auditors	auditor	NOUN
aijbe-979	106	3	are	be	AUX
aijbe-979	106	4	responsible	responsible	ADJ
aijbe-979	106	5	for	for	ADP
aijbe-979	106	6	verifying	verify	VERB
aijbe-979	106	7	the	the	DET
aijbe-979	106	8	accuracy	accuracy	NOUN
aijbe-979	106	9	of	of	ADP
aijbe-979	106	10	financial	financial	ADJ
aijbe-979	106	11	and	and	CCONJ
aijbe-979	106	12	statistical	statistical	ADJ
aijbe-979	106	13	records	record	NOUN
aijbe-979	106	14	presented	present	VERB
aijbe-979	106	15	to	to	ADP
aijbe-979	106	16	management	management	NOUN
aijbe-979	106	17	,	,	PUNCT
aijbe-979	106	18	evaluating	evaluate	VERB
aijbe-979	106	19	the	the	DET
aijbe-979	106	20	effectiveness	effectiveness	NOUN
aijbe-979	106	21	of	of	ADP
aijbe-979	106	22	current	current	ADJ
aijbe-979	106	23	internal	internal	ADJ
aijbe-979	106	24	controls	control	NOUN
aijbe-979	106	25	and	and	CCONJ
aijbe-979	106	26	systems	system	NOUN
aijbe-979	106	27	,	,	PUNCT
aijbe-979	106	28	and	and	CCONJ
aijbe-979	106	29	recommending	recommend	VERB
aijbe-979	106	30	improvements	improvement	NOUN
aijbe-979	106	31	.	.	PUNCT
aijbe-979	107	1	the	the	DET
aijbe-979	107	2	functions	function	NOUN
aijbe-979	107	3	of	of	ADP
aijbe-979	107	4	internal	internal	ADJ
aijbe-979	107	5	auditors	auditor	NOUN
aijbe-979	107	6	,	,	PUNCT
aijbe-979	107	7	such	such	ADJ
aijbe-979	107	8	as	as	ADP
aijbe-979	107	9	safeguarding	safeguard	VERB
aijbe-979	107	10	assets	asset	NOUN
aijbe-979	107	11	,	,	PUNCT
aijbe-979	107	12	ensuring	ensure	VERB
aijbe-979	107	13	compliance	compliance	NOUN
aijbe-979	107	14	with	with	ADP
aijbe-979	107	15	internal	internal	ADJ
aijbe-979	107	16	controls	control	NOUN
aijbe-979	107	17	,	,	PUNCT
aijbe-979	107	18	and	and	CCONJ
aijbe-979	107	19	managing	manage	VERB
aijbe-979	107	20	risks	risk	NOUN
aijbe-979	107	21	,	,	PUNCT
aijbe-979	107	22	directly	directly	ADV
aijbe-979	107	23	influence	influence	VERB
aijbe-979	107	24	the	the	DET
aijbe-979	107	25	financial	financial	ADJ
aijbe-979	107	26	performance	performance	NOUN
aijbe-979	107	27	of	of	ADP
aijbe-979	107	28	eke	eke	ADJ
aijbe-979	107	29	robert	robert	PROPN
aijbe-979	107	30	ike	ike	PROPN
aijbe-979	107	31	and	and	CCONJ
aijbe-979	107	32	glory	glory	NOUN
aijbe-979	107	33	eghoghon	eghoghon	NOUN
aijbe-979	107	34	ihunde	ihunde	NOUN
aijbe-979	107	35	(	(	PUNCT
aijbe-979	107	36	2025	2025	NUM
aijbe-979	107	37	)	)	PUNCT
aijbe-979	107	38	23	23	NUM
aijbe-979	107	39	american	american	ADJ
aijbe-979	107	40	interdisciplinary	interdisciplinary	ADJ
aijbe-979	107	41	journal	journal	NOUN
aijbe-979	107	42	of	of	ADP
aijbe-979	107	43	business	business	NOUN
aijbe-979	107	44	and	and	CCONJ
aijbe-979	107	45	economics	economic	NOUN
aijbe-979	107	46	|	|	ADV
aijbe-979	107	47	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-979	107	48	organizations	organization	NOUN
aijbe-979	107	49	.	.	PUNCT
aijbe-979	108	1	the	the	DET
aijbe-979	108	2	work	work	NOUN
aijbe-979	108	3	of	of	ADP
aijbe-979	108	4	internal	internal	ADJ
aijbe-979	108	5	auditors	auditor	NOUN
aijbe-979	108	6	is	be	AUX
aijbe-979	108	7	focused	focus	VERB
aijbe-979	108	8	on	on	ADP
aijbe-979	108	9	serving	serve	VERB
aijbe-979	108	10	the	the	DET
aijbe-979	108	11	interests	interest	NOUN
aijbe-979	108	12	of	of	ADP
aijbe-979	108	13	the	the	DET
aijbe-979	108	14	principal	principal	NOUN
aijbe-979	108	15	or	or	CCONJ
aijbe-979	108	16	the	the	DET
aijbe-979	108	17	bank	bank	NOUN
aijbe-979	108	18	's	's	PART
aijbe-979	108	19	owners	owner	NOUN
aijbe-979	108	20	(	(	PUNCT
aijbe-979	108	21	egolum	egolum	PROPN
aijbe-979	108	22	et	et	PROPN
aijbe-979	108	23	al	al	PROPN
aijbe-979	108	24	.	.	PROPN
aijbe-979	108	25	,	,	PUNCT
aijbe-979	108	26	2021	2021	NUM
aijbe-979	108	27	)	)	PUNCT
aijbe-979	108	28	.	.	PUNCT
aijbe-979	109	1	furthermore	furthermore	ADV
aijbe-979	109	2	,	,	PUNCT
aijbe-979	109	3	their	their	PRON
aijbe-979	109	4	role	role	NOUN
aijbe-979	109	5	helps	help	VERB
aijbe-979	109	6	in	in	ADP
aijbe-979	109	7	the	the	DET
aijbe-979	109	8	early	early	ADJ
aijbe-979	109	9	detection	detection	NOUN
aijbe-979	109	10	and	and	CCONJ
aijbe-979	109	11	prevention	prevention	NOUN
aijbe-979	109	12	of	of	ADP
aijbe-979	109	13	fraud	fraud	NOUN
aijbe-979	109	14	,	,	PUNCT
aijbe-979	109	15	ensuring	ensure	VERB
aijbe-979	109	16	strict	strict	ADJ
aijbe-979	109	17	adherence	adherence	NOUN
aijbe-979	109	18	to	to	ADP
aijbe-979	109	19	the	the	DET
aijbe-979	109	20	organization	organization	NOUN
aijbe-979	109	21	’s	’s	PART
aijbe-979	109	22	standard	standard	ADJ
aijbe-979	109	23	accounting	accounting	NOUN
aijbe-979	109	24	practices	practice	NOUN
aijbe-979	109	25	.	.	PUNCT
aijbe-979	110	1	2.3.empirical	2.3.empirical	NUM
aijbe-979	110	2	review	review	NOUN
aijbe-979	110	3	natalia	natalia	PROPN
aijbe-979	110	4	,	,	PUNCT
aijbe-979	110	5	salwa	salwa	PROPN
aijbe-979	110	6	,	,	PUNCT
aijbe-979	110	7	and	and	CCONJ
aijbe-979	110	8	nurliyana	nurliyana	PROPN
aijbe-979	110	9	(	(	PUNCT
aijbe-979	110	10	2023	2023	NUM
aijbe-979	110	11	)	)	PUNCT
aijbe-979	110	12	provided	provide	VERB
aijbe-979	110	13	empirical	empirical	ADJ
aijbe-979	110	14	evidence	evidence	NOUN
aijbe-979	110	15	on	on	ADP
aijbe-979	110	16	the	the	DET
aijbe-979	110	17	factors	factor	NOUN
aijbe-979	110	18	that	that	PRON
aijbe-979	110	19	influence	influence	VERB
aijbe-979	110	20	the	the	DET
aijbe-979	110	21	quality	quality	NOUN
aijbe-979	110	22	of	of	ADP
aijbe-979	110	23	financial	financial	ADJ
aijbe-979	110	24	reports	report	NOUN
aijbe-979	110	25	,	,	PUNCT
aijbe-979	110	26	focusing	focus	VERB
aijbe-979	110	27	on	on	ADP
aijbe-979	110	28	variables	variable	NOUN
aijbe-979	110	29	such	such	ADJ
aijbe-979	110	30	as	as	ADP
aijbe-979	110	31	internal	internal	ADJ
aijbe-979	110	32	audits	audits	NOUN
aijbe-979	110	33	,	,	PUNCT
aijbe-979	110	34	internal	internal	ADJ
aijbe-979	110	35	control	control	NOUN
aijbe-979	110	36	system	system	NOUN
aijbe-979	110	37	implementation	implementation	NOUN
aijbe-979	110	38	,	,	PUNCT
aijbe-979	110	39	and	and	CCONJ
aijbe-979	110	40	corporate	corporate	ADJ
aijbe-979	110	41	governance	governance	NOUN
aijbe-979	110	42	practices	practice	NOUN
aijbe-979	110	43	.	.	PUNCT
aijbe-979	111	1	they	they	PRON
aijbe-979	111	2	developed	develop	VERB
aijbe-979	111	3	a	a	DET
aijbe-979	111	4	conceptual	conceptual	ADJ
aijbe-979	111	5	model	model	NOUN
aijbe-979	111	6	to	to	PART
aijbe-979	111	7	analyze	analyze	VERB
aijbe-979	111	8	the	the	DET
aijbe-979	111	9	quality	quality	NOUN
aijbe-979	111	10	of	of	ADP
aijbe-979	111	11	financial	financial	ADJ
aijbe-979	111	12	reports	report	NOUN
aijbe-979	111	13	based	base	VERB
aijbe-979	111	14	on	on	ADP
aijbe-979	111	15	the	the	DET
aijbe-979	111	16	role	role	NOUN
aijbe-979	111	17	of	of	ADP
aijbe-979	111	18	these	these	DET
aijbe-979	111	19	variables	variable	NOUN
aijbe-979	111	20	,	,	PUNCT
aijbe-979	111	21	drawing	draw	VERB
aijbe-979	111	22	on	on	ADP
aijbe-979	111	23	established	establish	VERB
aijbe-979	111	24	theories	theory	NOUN
aijbe-979	111	25	.	.	PUNCT
aijbe-979	112	1	the	the	DET
aijbe-979	112	2	aim	aim	NOUN
aijbe-979	112	3	was	be	AUX
aijbe-979	112	4	to	to	PART
aijbe-979	112	5	make	make	VERB
aijbe-979	112	6	a	a	DET
aijbe-979	112	7	scientific	scientific	ADJ
aijbe-979	112	8	contribution	contribution	NOUN
aijbe-979	112	9	to	to	ADP
aijbe-979	112	10	the	the	DET
aijbe-979	112	11	field	field	NOUN
aijbe-979	112	12	of	of	ADP
aijbe-979	112	13	public	public	ADJ
aijbe-979	112	14	sector	sector	NOUN
aijbe-979	112	15	auditing	auditing	NOUN
aijbe-979	112	16	and	and	CCONJ
aijbe-979	112	17	address	address	NOUN
aijbe-979	112	18	challenges	challenge	NOUN
aijbe-979	112	19	related	relate	VERB
aijbe-979	112	20	to	to	ADP
aijbe-979	112	21	improving	improve	VERB
aijbe-979	112	22	financial	financial	ADJ
aijbe-979	112	23	report	report	NOUN
aijbe-979	112	24	quality	quality	NOUN
aijbe-979	112	25	through	through	ADP
aijbe-979	112	26	internal	internal	ADJ
aijbe-979	112	27	audits	audits	NOUN
aijbe-979	112	28	,	,	PUNCT
aijbe-979	112	29	internal	internal	ADJ
aijbe-979	112	30	controls	control	NOUN
aijbe-979	112	31	,	,	PUNCT
aijbe-979	112	32	and	and	CCONJ
aijbe-979	112	33	corporate	corporate	ADJ
aijbe-979	112	34	governance	governance	NOUN
aijbe-979	112	35	.	.	PUNCT
aijbe-979	113	1	additionally	additionally	ADV
aijbe-979	113	2	,	,	PUNCT
aijbe-979	113	3	the	the	DET
aijbe-979	113	4	findings	finding	NOUN
aijbe-979	113	5	of	of	ADP
aijbe-979	113	6	this	this	DET
aijbe-979	113	7	study	study	NOUN
aijbe-979	113	8	can	can	AUX
aijbe-979	113	9	assist	assist	VERB
aijbe-979	113	10	regulators	regulator	NOUN
aijbe-979	113	11	in	in	ADP
aijbe-979	113	12	enhancing	enhance	VERB
aijbe-979	113	13	financial	financial	ADJ
aijbe-979	113	14	report	report	NOUN
aijbe-979	113	15	quality	quality	NOUN
aijbe-979	113	16	,	,	PUNCT
aijbe-979	113	17	ultimately	ultimately	ADV
aijbe-979	113	18	helping	help	VERB
aijbe-979	113	19	to	to	PART
aijbe-979	113	20	prevent	prevent	VERB
aijbe-979	113	21	fraudulent	fraudulent	ADJ
aijbe-979	113	22	financial	financial	ADJ
aijbe-979	113	23	reporting	reporting	NOUN
aijbe-979	113	24	.	.	PUNCT
aijbe-979	114	1	in	in	ADP
aijbe-979	114	2	nigeria	nigeria	PROPN
aijbe-979	114	3	,	,	PUNCT
aijbe-979	114	4	alashe	alashe	PROPN
aijbe-979	114	5	and	and	CCONJ
aijbe-979	114	6	bello	bello	PROPN
aijbe-979	114	7	(	(	PUNCT
aijbe-979	114	8	2021	2021	NUM
aijbe-979	114	9	)	)	PUNCT
aijbe-979	114	10	examined	examine	VERB
aijbe-979	114	11	the	the	DET
aijbe-979	114	12	impact	impact	NOUN
aijbe-979	114	13	of	of	ADP
aijbe-979	114	14	internal	internal	ADJ
aijbe-979	114	15	audits	audits	NOUN
aijbe-979	114	16	on	on	ADP
aijbe-979	114	17	the	the	DET
aijbe-979	114	18	financial	financial	ADJ
aijbe-979	114	19	performance	performance	NOUN
aijbe-979	114	20	of	of	ADP
aijbe-979	114	21	money	money	NOUN
aijbe-979	114	22	deposit	deposit	NOUN
aijbe-979	114	23	banks	bank	NOUN
aijbe-979	114	24	.	.	PUNCT
aijbe-979	115	1	the	the	DET
aijbe-979	115	2	study	study	NOUN
aijbe-979	115	3	employed	employ	VERB
aijbe-979	115	4	a	a	DET
aijbe-979	115	5	survey	survey	NOUN
aijbe-979	115	6	research	research	NOUN
aijbe-979	115	7	design	design	NOUN
aijbe-979	115	8	,	,	PUNCT
aijbe-979	115	9	administering	administer	VERB
aijbe-979	115	10	360	360	NUM
aijbe-979	115	11	questionnaires	questionnaire	NOUN
aijbe-979	115	12	to	to	ADP
aijbe-979	115	13	bank	bank	NOUN
aijbe-979	115	14	staff	staff	NOUN
aijbe-979	115	15	using	use	VERB
aijbe-979	115	16	a	a	DET
aijbe-979	115	17	judgmental	judgmental	ADJ
aijbe-979	115	18	sampling	sampling	NOUN
aijbe-979	115	19	method	method	NOUN
aijbe-979	115	20	.	.	PUNCT
aijbe-979	116	1	the	the	DET
aijbe-979	116	2	research	research	NOUN
aijbe-979	116	3	utilized	utilize	VERB
aijbe-979	116	4	ordinary	ordinary	ADJ
aijbe-979	116	5	least	least	ADJ
aijbe-979	116	6	squares	square	NOUN
aijbe-979	116	7	(	(	PUNCT
aijbe-979	116	8	ols	ol	NOUN
aijbe-979	116	9	)	)	PUNCT
aijbe-979	116	10	regression	regression	NOUN
aijbe-979	116	11	to	to	PART
aijbe-979	116	12	test	test	VERB
aijbe-979	116	13	the	the	DET
aijbe-979	116	14	hypotheses	hypothesis	NOUN
aijbe-979	116	15	and	and	CCONJ
aijbe-979	116	16	found	find	VERB
aijbe-979	116	17	a	a	DET
aijbe-979	116	18	significant	significant	ADJ
aijbe-979	116	19	relationship	relationship	NOUN
aijbe-979	116	20	between	between	ADP
aijbe-979	116	21	internal	internal	ADJ
aijbe-979	116	22	audits	audits	NOUN
aijbe-979	116	23	and	and	CCONJ
aijbe-979	116	24	the	the	DET
aijbe-979	116	25	profitability	profitability	NOUN
aijbe-979	116	26	of	of	ADP
aijbe-979	116	27	money	money	NOUN
aijbe-979	116	28	deposit	deposit	NOUN
aijbe-979	116	29	banks	bank	NOUN
aijbe-979	116	30	in	in	ADP
aijbe-979	116	31	nigeria	nigeria	PROPN
aijbe-979	116	32	.	.	PUNCT
aijbe-979	117	1	furthermore	furthermore	ADV
aijbe-979	117	2	,	,	PUNCT
aijbe-979	117	3	they	they	PRON
aijbe-979	117	4	discovered	discover	VERB
aijbe-979	117	5	that	that	SCONJ
aijbe-979	117	6	internal	internal	ADJ
aijbe-979	117	7	audit	audit	NOUN
aijbe-979	117	8	reporting	report	VERB
aijbe-979	117	9	channels	channel	NOUN
aijbe-979	117	10	positively	positively	ADV
aijbe-979	117	11	influence	influence	VERB
aijbe-979	117	12	the	the	DET
aijbe-979	117	13	financial	financial	ADJ
aijbe-979	117	14	performance	performance	NOUN
aijbe-979	117	15	of	of	ADP
aijbe-979	117	16	these	these	DET
aijbe-979	117	17	banks	bank	NOUN
aijbe-979	117	18	.	.	PUNCT
aijbe-979	118	1	the	the	DET
aijbe-979	118	2	study	study	NOUN
aijbe-979	118	3	concluded	conclude	VERB
aijbe-979	118	4	that	that	SCONJ
aijbe-979	118	5	internal	internal	ADJ
aijbe-979	118	6	audits	audit	NOUN
aijbe-979	118	7	have	have	VERB
aijbe-979	118	8	a	a	DET
aijbe-979	118	9	positive	positive	ADJ
aijbe-979	118	10	impact	impact	NOUN
aijbe-979	118	11	on	on	ADP
aijbe-979	118	12	the	the	DET
aijbe-979	118	13	financial	financial	ADJ
aijbe-979	118	14	performance	performance	NOUN
aijbe-979	118	15	of	of	ADP
aijbe-979	118	16	money	money	NOUN
aijbe-979	118	17	deposit	deposit	NOUN
aijbe-979	118	18	banks	bank	NOUN
aijbe-979	118	19	in	in	ADP
aijbe-979	118	20	nigeria	nigeria	PROPN
aijbe-979	118	21	.	.	PUNCT
aijbe-979	119	1	in	in	ADP
aijbe-979	119	2	yemen	yemen	PROPN
aijbe-979	119	3	,	,	PUNCT
aijbe-979	119	4	hazaea	hazaea	ADJ
aijbe-979	119	5	,	,	PUNCT
aijbe-979	119	6	tabash	tabash	NOUN
aijbe-979	119	7	,	,	PUNCT
aijbe-979	119	8	zhu	zhu	PROPN
aijbe-979	119	9	,	,	PUNCT
aijbe-979	119	10	saleh	saleh	NOUN
aijbe-979	119	11	,	,	PUNCT
aijbe-979	119	12	and	and	CCONJ
aijbe-979	119	13	farhan	farhan	PROPN
aijbe-979	119	14	(	(	PUNCT
aijbe-979	119	15	2021	2021	NUM
aijbe-979	119	16	)	)	PUNCT
aijbe-979	119	17	explored	explore	VERB
aijbe-979	119	18	the	the	DET
aijbe-979	119	19	impact	impact	NOUN
aijbe-979	119	20	of	of	ADP
aijbe-979	119	21	internal	internal	ADJ
aijbe-979	119	22	audits	audits	NOUN
aijbe-979	119	23	on	on	ADP
aijbe-979	119	24	the	the	DET
aijbe-979	119	25	financial	financial	ADJ
aijbe-979	119	26	performance	performance	NOUN
aijbe-979	119	27	of	of	ADP
aijbe-979	119	28	commercial	commercial	ADJ
aijbe-979	119	29	banks	bank	NOUN
aijbe-979	119	30	.	.	PUNCT
aijbe-979	120	1	the	the	DET
aijbe-979	120	2	study	study	NOUN
aijbe-979	120	3	used	use	VERB
aijbe-979	120	4	a	a	DET
aijbe-979	120	5	survey	survey	NOUN
aijbe-979	120	6	research	research	NOUN
aijbe-979	120	7	design	design	NOUN
aijbe-979	120	8	and	and	CCONJ
aijbe-979	120	9	distributed	distribute	VERB
aijbe-979	120	10	90	90	NUM
aijbe-979	120	11	questionnaires	questionnaire	NOUN
aijbe-979	120	12	across	across	ADP
aijbe-979	120	13	nine	nine	NUM
aijbe-979	120	14	commercial	commercial	ADJ
aijbe-979	120	15	banks	bank	NOUN
aijbe-979	120	16	in	in	ADP
aijbe-979	120	17	yemen	yemen	PROPN
aijbe-979	120	18	(	(	PUNCT
aijbe-979	120	19	23	23	NUM
aijbe-979	120	20	branches	branch	NOUN
aijbe-979	120	21	)	)	PUNCT
aijbe-979	120	22	,	,	PUNCT
aijbe-979	120	23	all	all	PRON
aijbe-979	120	24	under	under	ADP
aijbe-979	120	25	the	the	DET
aijbe-979	120	26	supervision	supervision	NOUN
aijbe-979	120	27	of	of	ADP
aijbe-979	120	28	the	the	DET
aijbe-979	120	29	central	central	ADJ
aijbe-979	120	30	bank	bank	PROPN
aijbe-979	120	31	of	of	ADP
aijbe-979	120	32	yemen	yemen	PROPN
aijbe-979	120	33	.	.	PUNCT
aijbe-979	121	1	descriptive	descriptive	ADJ
aijbe-979	121	2	,	,	PUNCT
aijbe-979	121	3	correlation	correlation	NOUN
aijbe-979	121	4	,	,	PUNCT
aijbe-979	121	5	and	and	CCONJ
aijbe-979	121	6	regression	regression	NOUN
aijbe-979	121	7	analyses	analysis	NOUN
aijbe-979	121	8	were	be	AUX
aijbe-979	121	9	employed	employ	VERB
aijbe-979	121	10	to	to	PART
aijbe-979	121	11	summarize	summarize	VERB
aijbe-979	121	12	the	the	DET
aijbe-979	121	13	data	datum	NOUN
aijbe-979	121	14	and	and	CCONJ
aijbe-979	121	15	test	test	VERB
aijbe-979	121	16	the	the	DET
aijbe-979	121	17	study	study	NOUN
aijbe-979	121	18	's	's	PART
aijbe-979	121	19	hypotheses	hypothesis	NOUN
aijbe-979	121	20	.	.	PUNCT
aijbe-979	122	1	the	the	DET
aijbe-979	122	2	findings	finding	NOUN
aijbe-979	122	3	revealed	reveal	VERB
aijbe-979	122	4	that	that	SCONJ
aijbe-979	122	5	internal	internal	ADJ
aijbe-979	122	6	auditing	auditing	NOUN
aijbe-979	122	7	(	(	PUNCT
aijbe-979	122	8	ia	ia	PROPN
aijbe-979	122	9	)	)	PUNCT
aijbe-979	122	10	significantly	significantly	ADV
aijbe-979	122	11	affects	affect	VERB
aijbe-979	122	12	the	the	DET
aijbe-979	122	13	overall	overall	ADJ
aijbe-979	122	14	performance	performance	NOUN
aijbe-979	122	15	of	of	ADP
aijbe-979	122	16	yemeni	yemeni	ADJ
aijbe-979	122	17	commercial	commercial	ADJ
aijbe-979	122	18	banks	bank	NOUN
aijbe-979	122	19	.	.	PUNCT
aijbe-979	123	1	additionally	additionally	ADV
aijbe-979	123	2	,	,	PUNCT
aijbe-979	123	3	the	the	DET
aijbe-979	123	4	results	result	NOUN
aijbe-979	123	5	showed	show	VERB
aijbe-979	123	6	that	that	SCONJ
aijbe-979	123	7	the	the	DET
aijbe-979	123	8	efficiency	efficiency	NOUN
aijbe-979	123	9	of	of	ADP
aijbe-979	123	10	auditors	auditor	NOUN
aijbe-979	123	11	,	,	PUNCT
aijbe-979	123	12	along	along	ADP
aijbe-979	123	13	with	with	ADP
aijbe-979	123	14	their	their	PRON
aijbe-979	123	15	financial	financial	ADJ
aijbe-979	123	16	and	and	CCONJ
aijbe-979	123	17	accounting	accounting	NOUN
aijbe-979	123	18	knowledge	knowledge	NOUN
aijbe-979	123	19	,	,	PUNCT
aijbe-979	123	20	positively	positively	ADV
aijbe-979	123	21	and	and	CCONJ
aijbe-979	123	22	significantly	significantly	ADV
aijbe-979	123	23	impacts	impact	VERB
aijbe-979	123	24	financial	financial	ADJ
aijbe-979	123	25	performance	performance	NOUN
aijbe-979	123	26	.	.	PUNCT
aijbe-979	124	1	however	however	ADV
aijbe-979	124	2	,	,	PUNCT
aijbe-979	124	3	the	the	DET
aijbe-979	124	4	independence	independence	NOUN
aijbe-979	124	5	and	and	CCONJ
aijbe-979	124	6	objectivity	objectivity	NOUN
aijbe-979	124	7	of	of	ADP
aijbe-979	124	8	internal	internal	ADJ
aijbe-979	124	9	auditors	auditor	NOUN
aijbe-979	124	10	were	be	AUX
aijbe-979	124	11	found	find	VERB
aijbe-979	124	12	to	to	PART
aijbe-979	124	13	have	have	VERB
aijbe-979	124	14	no	no	DET
aijbe-979	124	15	significant	significant	ADJ
aijbe-979	124	16	effect	effect	NOUN
aijbe-979	124	17	on	on	ADP
aijbe-979	124	18	financial	financial	ADJ
aijbe-979	124	19	performance	performance	NOUN
aijbe-979	124	20	.	.	PUNCT
aijbe-979	125	1	on	on	ADP
aijbe-979	125	2	the	the	DET
aijbe-979	125	3	other	other	ADJ
aijbe-979	125	4	hand	hand	NOUN
aijbe-979	125	5	,	,	PUNCT
aijbe-979	125	6	the	the	DET
aijbe-979	125	7	size	size	NOUN
aijbe-979	125	8	of	of	ADP
aijbe-979	125	9	the	the	DET
aijbe-979	125	10	internal	internal	ADJ
aijbe-979	125	11	audit	audit	NOUN
aijbe-979	125	12	function	function	NOUN
aijbe-979	125	13	and	and	CCONJ
aijbe-979	125	14	the	the	DET
aijbe-979	125	15	frequency	frequency	NOUN
aijbe-979	125	16	of	of	ADP
aijbe-979	125	17	auditors	auditor	NOUN
aijbe-979	125	18	'	'	PART
aijbe-979	125	19	meetings	meeting	NOUN
aijbe-979	125	20	were	be	AUX
aijbe-979	125	21	shown	show	VERB
aijbe-979	125	22	to	to	PART
aijbe-979	125	23	negatively	negatively	ADV
aijbe-979	125	24	and	and	CCONJ
aijbe-979	125	25	significantly	significantly	ADV
aijbe-979	125	26	affect	affect	VERB
aijbe-979	125	27	financial	financial	ADJ
aijbe-979	125	28	performance	performance	NOUN
aijbe-979	125	29	.	.	PUNCT
aijbe-979	126	1	kimetto	kimetto	NOUN
aijbe-979	126	2	(	(	PUNCT
aijbe-979	126	3	2019	2019	NUM
aijbe-979	126	4	)	)	PUNCT
aijbe-979	126	5	examined	examine	VERB
aijbe-979	126	6	the	the	DET
aijbe-979	126	7	effect	effect	NOUN
aijbe-979	126	8	of	of	ADP
aijbe-979	126	9	internal	internal	ADJ
aijbe-979	126	10	auditing	auditing	NOUN
aijbe-979	126	11	on	on	ADP
aijbe-979	126	12	the	the	DET
aijbe-979	126	13	profitability	profitability	NOUN
aijbe-979	126	14	of	of	ADP
aijbe-979	126	15	banking	banking	NOUN
aijbe-979	126	16	institutions	institution	NOUN
aijbe-979	126	17	in	in	ADP
aijbe-979	126	18	kenya	kenya	NOUN
aijbe-979	126	19	using	use	VERB
aijbe-979	126	20	a	a	DET
aijbe-979	126	21	descriptive	descriptive	ADJ
aijbe-979	126	22	survey	survey	NOUN
aijbe-979	126	23	research	research	NOUN
aijbe-979	126	24	design	design	NOUN
aijbe-979	126	25	.	.	PUNCT
aijbe-979	127	1	data	datum	NOUN
aijbe-979	127	2	were	be	AUX
aijbe-979	127	3	gathered	gather	VERB
aijbe-979	127	4	through	through	ADP
aijbe-979	127	5	questionnaires	questionnaire	NOUN
aijbe-979	127	6	and	and	CCONJ
aijbe-979	127	7	interviews	interview	NOUN
aijbe-979	127	8	.	.	PUNCT
aijbe-979	128	1	the	the	DET
aijbe-979	128	2	study	study	NOUN
aijbe-979	128	3	sampled	sample	VERB
aijbe-979	128	4	30	30	NUM
aijbe-979	128	5	employees	employee	NOUN
aijbe-979	128	6	from	from	ADP
aijbe-979	128	7	various	various	ADJ
aijbe-979	128	8	commercial	commercial	ADJ
aijbe-979	128	9	banks	bank	NOUN
aijbe-979	128	10	in	in	ADP
aijbe-979	128	11	kericho	kericho	PROPN
aijbe-979	128	12	town	town	NOUN
aijbe-979	128	13	,	,	PUNCT
aijbe-979	128	14	selected	select	VERB
aijbe-979	128	15	using	use	VERB
aijbe-979	128	16	a	a	DET
aijbe-979	128	17	stratified	stratified	ADJ
aijbe-979	128	18	random	random	ADJ
aijbe-979	128	19	sampling	sampling	NOUN
aijbe-979	128	20	method	method	NOUN
aijbe-979	128	21	.	.	PUNCT
aijbe-979	129	1	the	the	DET
aijbe-979	129	2	findings	finding	NOUN
aijbe-979	129	3	indicated	indicate	VERB
aijbe-979	129	4	that	that	SCONJ
aijbe-979	129	5	internal	internal	ADJ
aijbe-979	129	6	auditors	auditor	NOUN
aijbe-979	129	7	primarily	primarily	ADV
aijbe-979	129	8	contribute	contribute	VERB
aijbe-979	129	9	to	to	ADP
aijbe-979	129	10	profitability	profitability	NOUN
aijbe-979	129	11	by	by	ADP
aijbe-979	129	12	detecting	detect	VERB
aijbe-979	129	13	fraud	fraud	NOUN
aijbe-979	129	14	and	and	CCONJ
aijbe-979	129	15	advising	advise	VERB
aijbe-979	129	16	management	management	NOUN
aijbe-979	129	17	on	on	ADP
aijbe-979	129	18	internal	internal	ADJ
aijbe-979	129	19	control	control	NOUN
aijbe-979	129	20	systems	system	NOUN
aijbe-979	129	21	.	.	PUNCT
aijbe-979	130	1	however	however	ADV
aijbe-979	130	2	,	,	PUNCT
aijbe-979	130	3	the	the	DET
aijbe-979	130	4	study	study	NOUN
aijbe-979	130	5	identified	identify	VERB
aijbe-979	130	6	challenges	challenge	NOUN
aijbe-979	130	7	to	to	ADP
aijbe-979	130	8	the	the	DET
aijbe-979	130	9	effectiveness	effectiveness	NOUN
aijbe-979	130	10	of	of	ADP
aijbe-979	130	11	internal	internal	ADJ
aijbe-979	130	12	auditing	auditing	NOUN
aijbe-979	130	13	,	,	PUNCT
aijbe-979	130	14	such	such	ADJ
aijbe-979	130	15	as	as	ADP
aijbe-979	130	16	lack	lack	NOUN
aijbe-979	130	17	of	of	ADP
aijbe-979	130	18	independence	independence	NOUN
aijbe-979	130	19	and	and	CCONJ
aijbe-979	130	20	inadequately	inadequately	ADV
aijbe-979	130	21	qualified	qualified	ADJ
aijbe-979	130	22	audit	audit	NOUN
aijbe-979	130	23	staff	staff	NOUN
aijbe-979	130	24	.	.	PUNCT
aijbe-979	131	1	furthermore	furthermore	ADV
aijbe-979	131	2	,	,	PUNCT
aijbe-979	131	3	the	the	DET
aijbe-979	131	4	profitability	profitability	NOUN
aijbe-979	131	5	of	of	ADP
aijbe-979	131	6	commercial	commercial	ADJ
aijbe-979	131	7	banks	bank	NOUN
aijbe-979	131	8	was	be	AUX
aijbe-979	131	9	influenced	influence	VERB
aijbe-979	131	10	by	by	ADP
aijbe-979	131	11	factors	factor	NOUN
aijbe-979	131	12	such	such	ADJ
aijbe-979	131	13	as	as	ADP
aijbe-979	131	14	high	high	ADJ
aijbe-979	131	15	tax	tax	NOUN
aijbe-979	131	16	liabilities	liability	NOUN
aijbe-979	131	17	,	,	PUNCT
aijbe-979	131	18	low	low	ADJ
aijbe-979	131	19	employee	employee	NOUN
aijbe-979	131	20	productivity	productivity	NOUN
aijbe-979	131	21	,	,	PUNCT
aijbe-979	131	22	and	and	CCONJ
aijbe-979	131	23	rising	rise	VERB
aijbe-979	131	24	production	production	NOUN
aijbe-979	131	25	costs	cost	NOUN
aijbe-979	131	26	.	.	PUNCT
aijbe-979	132	1	in	in	ADP
aijbe-979	132	2	uganda	uganda	PROPN
aijbe-979	132	3	,	,	PUNCT
aijbe-979	132	4	nansamba	nansamba	ADJ
aijbe-979	132	5	(	(	PUNCT
aijbe-979	132	6	2019	2019	NUM
aijbe-979	132	7	)	)	PUNCT
aijbe-979	132	8	investigated	investigate	VERB
aijbe-979	132	9	the	the	DET
aijbe-979	132	10	effect	effect	NOUN
aijbe-979	132	11	of	of	ADP
aijbe-979	132	12	internal	internal	ADJ
aijbe-979	132	13	auditing	auditing	NOUN
aijbe-979	132	14	on	on	ADP
aijbe-979	132	15	the	the	DET
aijbe-979	132	16	financial	financial	ADJ
aijbe-979	132	17	performance	performance	NOUN
aijbe-979	132	18	of	of	ADP
aijbe-979	132	19	commercial	commercial	ADJ
aijbe-979	132	20	banks	bank	NOUN
aijbe-979	132	21	using	use	VERB
aijbe-979	132	22	a	a	DET
aijbe-979	132	23	survey	survey	NOUN
aijbe-979	132	24	research	research	NOUN
aijbe-979	132	25	design	design	NOUN
aijbe-979	132	26	.	.	PUNCT
aijbe-979	133	1	the	the	DET
aijbe-979	133	2	data	data	NOUN
aijbe-979	133	3	analysis	analysis	NOUN
aijbe-979	133	4	involved	involve	VERB
aijbe-979	133	5	quantitative	quantitative	ADJ
aijbe-979	133	6	methods	method	NOUN
aijbe-979	133	7	and	and	CCONJ
aijbe-979	133	8	regression	regression	VERB
aijbe-979	133	9	analysis	analysis	NOUN
aijbe-979	133	10	,	,	PUNCT
aijbe-979	133	11	employing	employ	VERB
aijbe-979	133	12	descriptive	descriptive	ADJ
aijbe-979	133	13	statistics	statistic	NOUN
aijbe-979	133	14	like	like	AUX
aijbe-979	133	15	mean	mean	VERB
aijbe-979	133	16	,	,	PUNCT
aijbe-979	133	17	standard	standard	ADJ
aijbe-979	133	18	deviation	deviation	NOUN
aijbe-979	133	19	,	,	PUNCT
aijbe-979	133	20	and	and	CCONJ
aijbe-979	133	21	frequency	frequency	NOUN
aijbe-979	133	22	distribution	distribution	NOUN
aijbe-979	133	23	.	.	PUNCT
aijbe-979	134	1	tables	table	NOUN
aijbe-979	134	2	were	be	AUX
aijbe-979	134	3	used	use	VERB
aijbe-979	134	4	to	to	PART
aijbe-979	134	5	present	present	VERB
aijbe-979	134	6	the	the	DET
aijbe-979	134	7	data	datum	NOUN
aijbe-979	134	8	for	for	ADP
aijbe-979	134	9	better	well	ADJ
aijbe-979	134	10	clarity	clarity	NOUN
aijbe-979	134	11	.	.	PUNCT
aijbe-979	135	1	the	the	DET
aijbe-979	135	2	study	study	NOUN
aijbe-979	135	3	concluded	conclude	VERB
aijbe-979	135	4	that	that	SCONJ
aijbe-979	135	5	internal	internal	ADJ
aijbe-979	135	6	audit	audit	NOUN
aijbe-979	135	7	standards	standard	NOUN
aijbe-979	135	8	,	,	PUNCT
aijbe-979	135	9	independence	independence	NOUN
aijbe-979	135	10	,	,	PUNCT
aijbe-979	135	11	eke	eke	ADJ
aijbe-979	135	12	robert	robert	PROPN
aijbe-979	135	13	ike	ike	PROPN
aijbe-979	135	14	and	and	CCONJ
aijbe-979	135	15	glory	glory	NOUN
aijbe-979	135	16	eghoghon	eghoghon	NOUN
aijbe-979	135	17	ihunde	ihunde	NOUN
aijbe-979	135	18	(	(	PUNCT
aijbe-979	135	19	2025	2025	NUM
aijbe-979	135	20	)	)	PUNCT
aijbe-979	135	21	24	24	NUM
aijbe-979	135	22	american	american	ADJ
aijbe-979	135	23	interdisciplinary	interdisciplinary	ADJ
aijbe-979	135	24	journal	journal	NOUN
aijbe-979	135	25	of	of	ADP
aijbe-979	135	26	business	business	NOUN
aijbe-979	135	27	and	and	CCONJ
aijbe-979	135	28	economics	economic	NOUN
aijbe-979	135	29	|	|	ADV
aijbe-979	135	30	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	135	31	professional	professional	ADJ
aijbe-979	135	32	competence	competence	NOUN
aijbe-979	135	33	,	,	PUNCT
aijbe-979	135	34	and	and	CCONJ
aijbe-979	135	35	internal	internal	ADJ
aijbe-979	135	36	control	control	NOUN
aijbe-979	135	37	positively	positively	ADV
aijbe-979	135	38	impact	impact	VERB
aijbe-979	135	39	the	the	DET
aijbe-979	135	40	financial	financial	ADJ
aijbe-979	135	41	performance	performance	NOUN
aijbe-979	135	42	of	of	ADP
aijbe-979	135	43	commercial	commercial	ADJ
aijbe-979	135	44	banks	bank	NOUN
aijbe-979	135	45	.	.	PUNCT
aijbe-979	136	1	specifically	specifically	ADV
aijbe-979	136	2	,	,	PUNCT
aijbe-979	136	3	increases	increase	NOUN
aijbe-979	136	4	in	in	ADP
aijbe-979	136	5	these	these	DET
aijbe-979	136	6	factors	factor	NOUN
aijbe-979	136	7	were	be	AUX
aijbe-979	136	8	linked	link	VERB
aijbe-979	136	9	to	to	ADP
aijbe-979	136	10	corresponding	corresponding	ADJ
aijbe-979	136	11	improvements	improvement	NOUN
aijbe-979	136	12	in	in	ADP
aijbe-979	136	13	financial	financial	ADJ
aijbe-979	136	14	performance	performance	NOUN
aijbe-979	136	15	.	.	PUNCT
aijbe-979	137	1	in	in	ADP
aijbe-979	137	2	syria	syria	PROPN
aijbe-979	137	3	,	,	PUNCT
aijbe-979	137	4	kerazan	kerazan	NOUN
aijbe-979	137	5	(	(	PUNCT
aijbe-979	137	6	2016	2016	NUM
aijbe-979	137	7	)	)	PUNCT
aijbe-979	137	8	studied	study	VERB
aijbe-979	137	9	the	the	DET
aijbe-979	137	10	role	role	NOUN
aijbe-979	137	11	of	of	ADP
aijbe-979	137	12	internal	internal	ADJ
aijbe-979	137	13	auditing	auditing	NOUN
aijbe-979	137	14	in	in	ADP
aijbe-979	137	15	risk	risk	NOUN
aijbe-979	137	16	management	management	NOUN
aijbe-979	137	17	within	within	ADP
aijbe-979	137	18	both	both	CCONJ
aijbe-979	137	19	public	public	ADJ
aijbe-979	137	20	and	and	CCONJ
aijbe-979	137	21	private	private	ADJ
aijbe-979	137	22	banks	bank	NOUN
aijbe-979	137	23	.	.	PUNCT
aijbe-979	138	1	the	the	DET
aijbe-979	138	2	study	study	NOUN
aijbe-979	138	3	used	use	VERB
aijbe-979	138	4	a	a	DET
aijbe-979	138	5	survey	survey	NOUN
aijbe-979	138	6	research	research	NOUN
aijbe-979	138	7	design	design	NOUN
aijbe-979	138	8	,	,	PUNCT
aijbe-979	138	9	distributing	distribute	VERB
aijbe-979	138	10	117	117	NUM
aijbe-979	138	11	questionnaires	questionnaire	NOUN
aijbe-979	138	12	.	.	PUNCT
aijbe-979	139	1	descriptive	descriptive	ADJ
aijbe-979	139	2	statistics	statistic	NOUN
aijbe-979	139	3	were	be	AUX
aijbe-979	139	4	used	use	VERB
aijbe-979	139	5	to	to	PART
aijbe-979	139	6	summarize	summarize	VERB
aijbe-979	139	7	the	the	DET
aijbe-979	139	8	data	datum	NOUN
aijbe-979	139	9	,	,	PUNCT
aijbe-979	139	10	while	while	SCONJ
aijbe-979	139	11	a	a	DET
aijbe-979	139	12	t	t	NOUN
aijbe-979	139	13	-	-	PUNCT
aijbe-979	139	14	test	test	NOUN
aijbe-979	139	15	was	be	AUX
aijbe-979	139	16	applied	apply	VERB
aijbe-979	139	17	to	to	PART
aijbe-979	139	18	assess	assess	VERB
aijbe-979	139	19	the	the	DET
aijbe-979	139	20	hypotheses	hypothesis	NOUN
aijbe-979	139	21	.	.	PUNCT
aijbe-979	140	1	the	the	DET
aijbe-979	140	2	findings	finding	NOUN
aijbe-979	140	3	showed	show	VERB
aijbe-979	140	4	that	that	SCONJ
aijbe-979	140	5	internal	internal	ADJ
aijbe-979	140	6	auditing	auditing	NOUN
aijbe-979	140	7	plays	play	VERB
aijbe-979	140	8	a	a	DET
aijbe-979	140	9	significant	significant	ADJ
aijbe-979	140	10	role	role	NOUN
aijbe-979	140	11	in	in	ADP
aijbe-979	140	12	risk	risk	NOUN
aijbe-979	140	13	management	management	NOUN
aijbe-979	140	14	across	across	ADP
aijbe-979	140	15	all	all	DET
aijbe-979	140	16	syrian	syrian	ADJ
aijbe-979	140	17	banks	bank	NOUN
aijbe-979	140	18	,	,	PUNCT
aijbe-979	140	19	with	with	ADP
aijbe-979	140	20	no	no	DET
aijbe-979	140	21	significant	significant	ADJ
aijbe-979	140	22	differences	difference	NOUN
aijbe-979	140	23	between	between	ADP
aijbe-979	140	24	public	public	ADJ
aijbe-979	140	25	and	and	CCONJ
aijbe-979	140	26	private	private	ADJ
aijbe-979	140	27	banks	bank	NOUN
aijbe-979	140	28	.	.	PUNCT
aijbe-979	141	1	the	the	DET
aijbe-979	141	2	study	study	NOUN
aijbe-979	141	3	recommended	recommend	VERB
aijbe-979	141	4	training	training	NOUN
aijbe-979	141	5	programs	program	NOUN
aijbe-979	141	6	for	for	ADP
aijbe-979	141	7	internal	internal	ADJ
aijbe-979	141	8	audit	audit	NOUN
aijbe-979	141	9	staff	staff	NOUN
aijbe-979	141	10	and	and	CCONJ
aijbe-979	141	11	the	the	DET
aijbe-979	141	12	implementation	implementation	NOUN
aijbe-979	141	13	of	of	ADP
aijbe-979	141	14	regulations	regulation	NOUN
aijbe-979	141	15	to	to	PART
aijbe-979	141	16	better	well	ADV
aijbe-979	141	17	organize	organize	VERB
aijbe-979	141	18	internal	internal	ADJ
aijbe-979	141	19	audit	audit	NOUN
aijbe-979	141	20	functions	function	NOUN
aijbe-979	141	21	in	in	ADP
aijbe-979	141	22	banks	bank	NOUN
aijbe-979	141	23	.	.	PUNCT
aijbe-979	142	1	in	in	ADP
aijbe-979	142	2	kenya	kenya	PROPN
aijbe-979	142	3	,	,	PUNCT
aijbe-979	142	4	changwony	changwony	ADJ
aijbe-979	142	5	and	and	CCONJ
aijbe-979	142	6	rotich	rotich	NOUN
aijbe-979	142	7	(	(	PUNCT
aijbe-979	142	8	2015	2015	NUM
aijbe-979	142	9	)	)	PUNCT
aijbe-979	142	10	examined	examine	VERB
aijbe-979	142	11	how	how	SCONJ
aijbe-979	142	12	internal	internal	ADJ
aijbe-979	142	13	auditing	auditing	NOUN
aijbe-979	142	14	contributes	contribute	VERB
aijbe-979	142	15	to	to	ADP
aijbe-979	142	16	improving	improve	VERB
aijbe-979	142	17	corporate	corporate	ADJ
aijbe-979	142	18	governance	governance	NOUN
aijbe-979	142	19	within	within	ADP
aijbe-979	142	20	commercial	commercial	ADJ
aijbe-979	142	21	banks	bank	NOUN
aijbe-979	142	22	.	.	PUNCT
aijbe-979	143	1	using	use	VERB
aijbe-979	143	2	a	a	DET
aijbe-979	143	3	descriptive	descriptive	ADJ
aijbe-979	143	4	research	research	NOUN
aijbe-979	143	5	approach	approach	NOUN
aijbe-979	143	6	,	,	PUNCT
aijbe-979	143	7	the	the	DET
aijbe-979	143	8	study	study	NOUN
aijbe-979	143	9	selected	select	VERB
aijbe-979	143	10	89	89	NUM
aijbe-979	143	11	participants	participant	NOUN
aijbe-979	143	12	through	through	ADP
aijbe-979	143	13	stratified	stratify	VERB
aijbe-979	143	14	random	random	ADJ
aijbe-979	143	15	sampling	sampling	NOUN
aijbe-979	143	16	.	.	PUNCT
aijbe-979	144	1	data	datum	NOUN
aijbe-979	144	2	was	be	AUX
aijbe-979	144	3	gathered	gather	VERB
aijbe-979	144	4	using	use	VERB
aijbe-979	144	5	structured	structured	ADJ
aijbe-979	144	6	questionnaires	questionnaire	NOUN
aijbe-979	144	7	and	and	CCONJ
aijbe-979	144	8	analyzed	analyze	VERB
aijbe-979	144	9	using	use	VERB
aijbe-979	144	10	pie	pie	NOUN
aijbe-979	144	11	charts	chart	NOUN
aijbe-979	144	12	,	,	PUNCT
aijbe-979	144	13	graphs	graph	NOUN
aijbe-979	144	14	,	,	PUNCT
aijbe-979	144	15	and	and	CCONJ
aijbe-979	144	16	percentages	percentage	NOUN
aijbe-979	144	17	.	.	PUNCT
aijbe-979	145	1	the	the	DET
aijbe-979	145	2	findings	finding	NOUN
aijbe-979	145	3	indicated	indicate	VERB
aijbe-979	145	4	that	that	SCONJ
aijbe-979	145	5	factors	factor	NOUN
aijbe-979	145	6	such	such	ADJ
aijbe-979	145	7	as	as	ADP
aijbe-979	145	8	the	the	DET
aijbe-979	145	9	placement	placement	NOUN
aijbe-979	145	10	of	of	ADP
aijbe-979	145	11	the	the	DET
aijbe-979	145	12	internal	internal	ADJ
aijbe-979	145	13	audit	audit	NOUN
aijbe-979	145	14	function	function	NOUN
aijbe-979	145	15	,	,	PUNCT
aijbe-979	145	16	risk	risk	NOUN
aijbe-979	145	17	identification	identification	NOUN
aijbe-979	145	18	,	,	PUNCT
aijbe-979	145	19	assessment	assessment	NOUN
aijbe-979	145	20	and	and	CCONJ
aijbe-979	145	21	prioritization	prioritization	NOUN
aijbe-979	145	22	,	,	PUNCT
aijbe-979	145	23	audit	audit	NOUN
aijbe-979	145	24	independence	independence	NOUN
aijbe-979	145	25	,	,	PUNCT
aijbe-979	145	26	and	and	CCONJ
aijbe-979	145	27	adequate	adequate	ADJ
aijbe-979	145	28	staffing	staffing	NOUN
aijbe-979	145	29	have	have	VERB
aijbe-979	145	30	a	a	DET
aijbe-979	145	31	significant	significant	ADJ
aijbe-979	145	32	positive	positive	ADJ
aijbe-979	145	33	impact	impact	NOUN
aijbe-979	145	34	on	on	ADP
aijbe-979	145	35	corporate	corporate	ADJ
aijbe-979	145	36	governance	governance	NOUN
aijbe-979	145	37	in	in	ADP
aijbe-979	145	38	commercial	commercial	ADJ
aijbe-979	145	39	banks	bank	NOUN
aijbe-979	145	40	.	.	PUNCT
aijbe-979	146	1	summary	summary	NOUN
aijbe-979	146	2	of	of	ADP
aijbe-979	146	3	empirical	empirical	ADJ
aijbe-979	146	4	literature	literature	NOUN
aijbe-979	146	5	and	and	CCONJ
aijbe-979	146	6	gap	gap	NOUN
aijbe-979	146	7	identified	identify	VERB
aijbe-979	146	8	from	from	ADP
aijbe-979	146	9	the	the	DET
aijbe-979	146	10	above	above	ADJ
aijbe-979	146	11	review	review	NOUN
aijbe-979	146	12	carried	carry	VERB
aijbe-979	146	13	out	out	ADP
aijbe-979	146	14	,	,	PUNCT
aijbe-979	146	15	they	they	PRON
aijbe-979	146	16	dwelt	dwelt	VERB
aijbe-979	146	17	mainly	mainly	ADV
aijbe-979	146	18	on	on	ADP
aijbe-979	146	19	the	the	DET
aijbe-979	146	20	link	link	NOUN
aijbe-979	146	21	between	between	ADP
aijbe-979	146	22	quality	quality	NOUN
aijbe-979	146	23	of	of	ADP
aijbe-979	146	24	accounting	accounting	NOUN
aijbe-979	146	25	report	report	NOUN
aijbe-979	146	26	and	and	CCONJ
aijbe-979	146	27	internal	internal	ADJ
aijbe-979	146	28	audit	audit	NOUN
aijbe-979	146	29	,	,	PUNCT
aijbe-979	146	30	board	board	NOUN
aijbe-979	146	31	governance	governance	NOUN
aijbe-979	146	32	,	,	PUNCT
aijbe-979	146	33	risk	risk	NOUN
aijbe-979	146	34	management	management	NOUN
aijbe-979	146	35	and	and	CCONJ
aijbe-979	146	36	financial	financial	ADJ
aijbe-979	146	37	performance	performance	NOUN
aijbe-979	146	38	.	.	PUNCT
aijbe-979	147	1	other	other	ADJ
aijbe-979	147	2	researchers	researcher	NOUN
aijbe-979	147	3	in	in	ADP
aijbe-979	147	4	other	other	ADJ
aijbe-979	147	5	countries	country	NOUN
aijbe-979	147	6	dwelt	dwelt	VERB
aijbe-979	147	7	on	on	ADP
aijbe-979	147	8	the	the	DET
aijbe-979	147	9	internal	internal	ADJ
aijbe-979	147	10	audit	audit	NOUN
aijbe-979	147	11	as	as	SCONJ
aijbe-979	147	12	it	it	PRON
aijbe-979	147	13	relates	relate	VERB
aijbe-979	147	14	to	to	ADP
aijbe-979	147	15	bank	bank	NOUN
aijbe-979	147	16	profitability	profitability	NOUN
aijbe-979	147	17	but	but	CCONJ
aijbe-979	147	18	no	no	DET
aijbe-979	147	19	study	study	NOUN
aijbe-979	147	20	has	have	AUX
aijbe-979	147	21	examined	examine	VERB
aijbe-979	147	22	that	that	PRON
aijbe-979	147	23	of	of	ADP
aijbe-979	147	24	banks	bank	NOUN
aijbe-979	147	25	in	in	ADP
aijbe-979	147	26	nigeria	nigeria	PROPN
aijbe-979	147	27	more	more	ADV
aijbe-979	147	28	so	so	ADV
aijbe-979	147	29	edo	edo	PROPN
aijbe-979	147	30	state	state	NOUN
aijbe-979	147	31	which	which	PRON
aijbe-979	147	32	this	this	DET
aijbe-979	147	33	study	study	NOUN
aijbe-979	147	34	focused	focus	VERB
aijbe-979	147	35	in	in	ADP
aijbe-979	147	36	.	.	PUNCT
aijbe-979	148	1	3	3	X
aijbe-979	148	2	.	.	X
aijbe-979	148	3	methodology	methodology	NOUN
aijbe-979	148	4	this	this	DET
aijbe-979	148	5	study	study	NOUN
aijbe-979	148	6	utilized	utilize	VERB
aijbe-979	148	7	a	a	DET
aijbe-979	148	8	survey	survey	NOUN
aijbe-979	148	9	research	research	NOUN
aijbe-979	148	10	design	design	NOUN
aijbe-979	148	11	.	.	PUNCT
aijbe-979	149	1	this	this	DET
aijbe-979	149	2	type	type	NOUN
aijbe-979	149	3	of	of	ADP
aijbe-979	149	4	design	design	NOUN
aijbe-979	149	5	is	be	AUX
aijbe-979	149	6	defined	define	VERB
aijbe-979	149	7	as	as	ADP
aijbe-979	149	8	"	"	PUNCT
aijbe-979	149	9	the	the	DET
aijbe-979	149	10	collection	collection	NOUN
aijbe-979	149	11	of	of	ADP
aijbe-979	149	12	information	information	NOUN
aijbe-979	149	13	from	from	ADP
aijbe-979	149	14	a	a	DET
aijbe-979	149	15	sample	sample	NOUN
aijbe-979	149	16	of	of	ADP
aijbe-979	149	17	individuals	individual	NOUN
aijbe-979	149	18	through	through	ADP
aijbe-979	149	19	their	their	PRON
aijbe-979	149	20	responses	response	NOUN
aijbe-979	149	21	to	to	ADP
aijbe-979	149	22	questions	question	NOUN
aijbe-979	149	23	"	"	PUNCT
aijbe-979	149	24	(	(	PUNCT
aijbe-979	149	25	check	check	NOUN
aijbe-979	149	26	&	&	CCONJ
aijbe-979	149	27	schutt	schutt	PROPN
aijbe-979	149	28	,	,	PUNCT
aijbe-979	149	29	2012	2012	NUM
aijbe-979	149	30	,	,	PUNCT
aijbe-979	149	31	p.	p.	NOUN
aijbe-979	149	32	160	160	NUM
aijbe-979	149	33	)	)	PUNCT
aijbe-979	149	34	.	.	PUNCT
aijbe-979	150	1	the	the	DET
aijbe-979	150	2	population	population	NOUN
aijbe-979	150	3	comprised	comprise	VERB
aijbe-979	150	4	of	of	ADP
aijbe-979	150	5	staff	staff	NOUN
aijbe-979	150	6	of	of	ADP
aijbe-979	150	7	listed	list	VERB
aijbe-979	150	8	deposit	deposit	NOUN
aijbe-979	150	9	money	money	NOUN
aijbe-979	150	10	bank	bank	NOUN
aijbe-979	150	11	operating	operate	VERB
aijbe-979	150	12	in	in	ADP
aijbe-979	150	13	benin	benin	PROPN
aijbe-979	150	14	city	city	PROPN
aijbe-979	150	15	,	,	PUNCT
aijbe-979	150	16	edo	edo	PROPN
aijbe-979	150	17	state	state	NOUN
aijbe-979	150	18	.	.	PUNCT
aijbe-979	151	1	nigeria	nigeria	PROPN
aijbe-979	151	2	.	.	PUNCT
aijbe-979	152	1	the	the	DET
aijbe-979	152	2	total	total	ADJ
aijbe-979	152	3	number	number	NOUN
aijbe-979	152	4	of	of	ADP
aijbe-979	152	5	banks	bank	NOUN
aijbe-979	152	6	in	in	ADP
aijbe-979	152	7	benin	benin	PROPN
aijbe-979	152	8	city	city	PROPN
aijbe-979	152	9	,	,	PUNCT
aijbe-979	152	10	edo	edo	PROPN
aijbe-979	152	11	state	state	NOUN
aijbe-979	152	12	as	as	ADP
aijbe-979	152	13	at	at	ADP
aijbe-979	152	14	november	november	PROPN
aijbe-979	152	15	1st	1st	NOUN
aijbe-979	152	16	2023	2023	NUM
aijbe-979	152	17	is	be	AUX
aijbe-979	152	18	eleven	eleven	NUM
aijbe-979	152	19	(	(	PUNCT
aijbe-979	152	20	11	11	NUM
aijbe-979	152	21	)	)	PUNCT
aijbe-979	152	22	listed	list	VERB
aijbe-979	152	23	deposit	deposit	NOUN
aijbe-979	152	24	money	money	NOUN
aijbe-979	152	25	banks	bank	NOUN
aijbe-979	152	26	(	(	PUNCT
aijbe-979	152	27	cbn	cbn	PROPN
aijbe-979	152	28	finance	finance	NOUN
aijbe-979	152	29	and	and	CCONJ
aijbe-979	152	30	admin	admin	PROPN
aijbe-979	152	31	department	department	NOUN
aijbe-979	152	32	,	,	PUNCT
aijbe-979	152	33	2023	2023	NUM
aijbe-979	152	34	)	)	PUNCT
aijbe-979	152	35	.	.	PUNCT
aijbe-979	153	1	however	however	ADV
aijbe-979	153	2	,	,	PUNCT
aijbe-979	153	3	the	the	DET
aijbe-979	153	4	target	target	NOUN
aijbe-979	153	5	population	population	NOUN
aijbe-979	153	6	of	of	ADP
aijbe-979	153	7	the	the	DET
aijbe-979	153	8	study	study	NOUN
aijbe-979	153	9	covered	cover	VERB
aijbe-979	153	10	3,453	3,453	NUM
aijbe-979	153	11	core	core	NOUN
aijbe-979	153	12	staff	staff	NOUN
aijbe-979	153	13	these	these	DET
aijbe-979	153	14	banks	bank	NOUN
aijbe-979	153	15	(	(	PUNCT
aijbe-979	153	16	cbn	cbn	PROPN
aijbe-979	153	17	benin	benin	PROPN
aijbe-979	153	18	office	office	NOUN
aijbe-979	153	19	,	,	PUNCT
aijbe-979	153	20	2023	2023	NUM
aijbe-979	153	21	)	)	PUNCT
aijbe-979	153	22	.	.	PUNCT
aijbe-979	154	1	the	the	DET
aijbe-979	154	2	study	study	NOUN
aijbe-979	154	3	utilized	utilize	VERB
aijbe-979	154	4	taro	taro	NOUN
aijbe-979	154	5	yamane	yamane	NOUN
aijbe-979	154	6	's	's	PART
aijbe-979	154	7	(	(	PUNCT
aijbe-979	154	8	1967	1967	NUM
aijbe-979	154	9	)	)	PUNCT
aijbe-979	154	10	formula	formula	NOUN
aijbe-979	154	11	to	to	PART
aijbe-979	154	12	calculate	calculate	VERB
aijbe-979	154	13	the	the	DET
aijbe-979	154	14	sample	sample	NOUN
aijbe-979	154	15	size	size	NOUN
aijbe-979	154	16	,	,	PUNCT
aijbe-979	154	17	as	as	SCONJ
aijbe-979	154	18	the	the	DET
aijbe-979	154	19	population	population	NOUN
aijbe-979	154	20	size	size	NOUN
aijbe-979	154	21	and	and	CCONJ
aijbe-979	154	22	proportion	proportion	NOUN
aijbe-979	154	23	were	be	AUX
aijbe-979	154	24	known	know	VERB
aijbe-979	154	25	.	.	PUNCT
aijbe-979	155	1	once	once	SCONJ
aijbe-979	155	2	the	the	DET
aijbe-979	155	3	sample	sample	NOUN
aijbe-979	155	4	size	size	NOUN
aijbe-979	155	5	was	be	AUX
aijbe-979	155	6	determined	determine	VERB
aijbe-979	155	7	,	,	PUNCT
aijbe-979	155	8	it	it	PRON
aijbe-979	155	9	was	be	AUX
aijbe-979	155	10	allocated	allocate	VERB
aijbe-979	155	11	to	to	ADP
aijbe-979	155	12	various	various	ADJ
aijbe-979	155	13	ministries	ministry	NOUN
aijbe-979	155	14	and	and	CCONJ
aijbe-979	155	15	departments	department	NOUN
aijbe-979	155	16	using	use	VERB
aijbe-979	155	17	a	a	DET
aijbe-979	155	18	stratified	stratified	ADJ
aijbe-979	155	19	sampling	sampling	NOUN
aijbe-979	155	20	technique	technique	NOUN
aijbe-979	155	21	.	.	PUNCT
aijbe-979	156	1	the	the	DET
aijbe-979	156	2	formula	formula	NOUN
aijbe-979	156	3	is	be	AUX
aijbe-979	156	4	as	as	SCONJ
aijbe-979	156	5	follows	follow	VERB
aijbe-979	156	6	:	:	PUNCT
aijbe-979	156	7	n	n	CCONJ
aijbe-979	156	8	=	=	NOUN
aijbe-979	156	9	n/1+n(e)2	n/1+n(e)2	X
aijbe-979	156	10	where	where	SCONJ
aijbe-979	156	11	:	:	PUNCT
aijbe-979	156	12			PRON
aijbe-979	156	13	n	n	CCONJ
aijbe-979	156	14	represents	represent	VERB
aijbe-979	156	15	the	the	DET
aijbe-979	156	16	required	require	VERB
aijbe-979	156	17	sample	sample	NOUN
aijbe-979	156	18	size	size	NOUN
aijbe-979	156	19	from	from	ADP
aijbe-979	156	20	the	the	DET
aijbe-979	156	21	population	population	NOUN
aijbe-979	156	22	under	under	ADP
aijbe-979	156	23	study	study	NOUN
aijbe-979	156	24	,	,	PUNCT
aijbe-979	156	25			PRON
aijbe-979	156	26	n	n	PROPN
aijbe-979	156	27	is	be	AUX
aijbe-979	156	28	the	the	DET
aijbe-979	156	29	total	total	ADJ
aijbe-979	156	30	population	population	NOUN
aijbe-979	156	31	under	under	ADP
aijbe-979	156	32	study	study	NOUN
aijbe-979	156	33	,	,	PUNCT
aijbe-979	156	34			NOUN
aijbe-979	156	35	e	e	NOUN
aijbe-979	156	36	denotes	denote	VERB
aijbe-979	156	37	the	the	DET
aijbe-979	156	38	margin	margin	NOUN
aijbe-979	156	39	of	of	ADP
aijbe-979	156	40	error	error	NOUN
aijbe-979	156	41	or	or	CCONJ
aijbe-979	156	42	precision	precision	NOUN
aijbe-979	156	43	,	,	PUNCT
aijbe-979	156	44	typically	typically	ADV
aijbe-979	156	45	set	set	VERB
aijbe-979	156	46	at	at	ADP
aijbe-979	156	47	0.05	0.05	NUM
aijbe-979	156	48	for	for	ADP
aijbe-979	156	49	management	management	NOUN
aijbe-979	156	50	sciences	science	NOUN
aijbe-979	156	51	.	.	PUNCT
aijbe-979	157	1	therefore	therefore	ADV
aijbe-979	157	2	;	;	PUNCT
aijbe-979	157	3	=	=	SYM
aijbe-979	157	4	346	346	NUM
aijbe-979	157	5	n=	n=	ADJ
aijbe-979	157	6	346	346	NUM
aijbe-979	157	7	(	(	PUNCT
aijbe-979	157	8	rounded	rounded	ADJ
aijbe-979	157	9	)	)	PUNCT
aijbe-979	157	10	eke	eke	ADJ
aijbe-979	157	11	robert	robert	PROPN
aijbe-979	157	12	ike	ike	PROPN
aijbe-979	157	13	and	and	CCONJ
aijbe-979	157	14	glory	glory	NOUN
aijbe-979	157	15	eghoghon	eghoghon	NOUN
aijbe-979	157	16	ihunde	ihunde	NOUN
aijbe-979	157	17	(	(	PUNCT
aijbe-979	157	18	2025	2025	NUM
aijbe-979	157	19	)	)	PUNCT
aijbe-979	157	20	25	25	NUM
aijbe-979	157	21	american	american	ADJ
aijbe-979	157	22	interdisciplinary	interdisciplinary	ADJ
aijbe-979	157	23	journal	journal	NOUN
aijbe-979	157	24	of	of	ADP
aijbe-979	157	25	business	business	NOUN
aijbe-979	157	26	and	and	CCONJ
aijbe-979	157	27	economics	economic	NOUN
aijbe-979	157	28	|	|	ADV
aijbe-979	157	29	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	157	30	a	a	DET
aijbe-979	157	31	sample	sample	NOUN
aijbe-979	157	32	of	of	ADP
aijbe-979	157	33	346	346	NUM
aijbe-979	157	34	was	be	AUX
aijbe-979	157	35	arrived	arrive	VERB
aijbe-979	157	36	at	at	ADP
aijbe-979	157	37	after	after	ADP
aijbe-979	157	38	the	the	DET
aijbe-979	157	39	computation	computation	NOUN
aijbe-979	157	40	.	.	PUNCT
aijbe-979	158	1	therefore	therefore	ADV
aijbe-979	158	2	,	,	PUNCT
aijbe-979	158	3	the	the	DET
aijbe-979	158	4	study	study	NOUN
aijbe-979	158	5	comprised	comprise	VERB
aijbe-979	158	6	of	of	ADP
aijbe-979	158	7	three	three	NUM
aijbe-979	158	8	hundred	hundred	NUM
aijbe-979	158	9	and	and	CCONJ
aijbe-979	158	10	fortysix	fortysix	NOUN
aijbe-979	158	11	(	(	PUNCT
aijbe-979	158	12	346	346	NUM
aijbe-979	158	13	)	)	PUNCT
aijbe-979	158	14	staff	staff	NOUN
aijbe-979	158	15	from	from	ADP
aijbe-979	158	16	selected	select	VERB
aijbe-979	158	17	banks	bank	NOUN
aijbe-979	158	18	in	in	ADP
aijbe-979	158	19	benin	benin	PROPN
aijbe-979	158	20	city	city	PROPN
aijbe-979	158	21	,	,	PUNCT
aijbe-979	158	22	edo	edo	PROPN
aijbe-979	158	23	state	state	PROPN
aijbe-979	158	24	,	,	PUNCT
aijbe-979	158	25	nigeria	nigeria	PROPN
aijbe-979	158	26	.	.	PUNCT
aijbe-979	159	1	the	the	DET
aijbe-979	159	2	questionnaire	questionnaire	NOUN
aijbe-979	159	3	,	,	PUNCT
aijbe-979	159	4	comprising	comprise	VERB
aijbe-979	159	5	two	two	NUM
aijbe-979	159	6	sections	section	NOUN
aijbe-979	159	7	,	,	PUNCT
aijbe-979	159	8	gathered	gather	VERB
aijbe-979	159	9	responses	response	NOUN
aijbe-979	159	10	from	from	ADP
aijbe-979	159	11	study	study	NOUN
aijbe-979	159	12	participants	participant	NOUN
aijbe-979	159	13	.	.	PUNCT
aijbe-979	160	1	section	section	NOUN
aijbe-979	160	2	one	one	NUM
aijbe-979	160	3	captured	capture	VERB
aijbe-979	160	4	respondents	respondent	NOUN
aijbe-979	160	5	'	'	PART
aijbe-979	160	6	bio	bio	NOUN
aijbe-979	160	7	-	-	NOUN
aijbe-979	160	8	data	datum	NOUN
aijbe-979	160	9	,	,	PUNCT
aijbe-979	160	10	while	while	SCONJ
aijbe-979	160	11	section	section	NOUN
aijbe-979	160	12	two	two	NUM
aijbe-979	160	13	focused	focus	VERB
aijbe-979	160	14	on	on	ADP
aijbe-979	160	15	study	study	NOUN
aijbe-979	160	16	variables	variable	NOUN
aijbe-979	160	17	.	.	PUNCT
aijbe-979	161	1	a	a	DET
aijbe-979	161	2	structured	structured	ADJ
aijbe-979	161	3	questionnaire	questionnaire	NOUN
aijbe-979	161	4	was	be	AUX
aijbe-979	161	5	chosen	choose	VERB
aijbe-979	161	6	for	for	ADP
aijbe-979	161	7	its	its	PRON
aijbe-979	161	8	anonymity	anonymity	NOUN
aijbe-979	161	9	and	and	CCONJ
aijbe-979	161	10	standardized	standardized	ADJ
aijbe-979	161	11	questions	question	NOUN
aijbe-979	161	12	.	.	PUNCT
aijbe-979	162	1	responses	response	NOUN
aijbe-979	162	2	were	be	AUX
aijbe-979	162	3	recorded	record	VERB
aijbe-979	162	4	on	on	ADP
aijbe-979	162	5	a	a	DET
aijbe-979	162	6	five	five	NUM
aijbe-979	162	7	-	-	PUNCT
aijbe-979	162	8	point	point	NOUN
aijbe-979	162	9	likert	likert	ADJ
aijbe-979	162	10	scale	scale	NOUN
aijbe-979	162	11	,	,	PUNCT
aijbe-979	162	12	ranging	range	VERB
aijbe-979	162	13	from	from	ADP
aijbe-979	162	14	'	'	PUNCT
aijbe-979	162	15	strongly	strongly	ADV
aijbe-979	162	16	agree	agree	VERB
aijbe-979	162	17	'	'	PUNCT
aijbe-979	162	18	to	to	PART
aijbe-979	162	19	'	'	PUNCT
aijbe-979	162	20	strongly	strongly	ADV
aijbe-979	162	21	disagree	disagree	VERB
aijbe-979	162	22	'	'	PUNCT
aijbe-979	162	23	,	,	PUNCT
aijbe-979	162	24	facilitating	facilitate	VERB
aijbe-979	162	25	quantitative	quantitative	ADJ
aijbe-979	162	26	analysis	analysis	NOUN
aijbe-979	162	27	.	.	PUNCT
aijbe-979	163	1	this	this	DET
aijbe-979	163	2	study	study	NOUN
aijbe-979	163	3	employed	employ	VERB
aijbe-979	163	4	content	content	NOUN
aijbe-979	163	5	validity	validity	NOUN
aijbe-979	163	6	,	,	PUNCT
aijbe-979	163	7	which	which	PRON
aijbe-979	163	8	was	be	AUX
aijbe-979	163	9	ensured	ensure	VERB
aijbe-979	163	10	by	by	ADP
aijbe-979	163	11	soliciting	solicit	VERB
aijbe-979	163	12	feedback	feedback	NOUN
aijbe-979	163	13	from	from	ADP
aijbe-979	163	14	accounting	accounting	NOUN
aijbe-979	163	15	lecturers	lecturer	NOUN
aijbe-979	163	16	at	at	ADP
aijbe-979	163	17	wellspring	wellspre	VERB
aijbe-979	163	18	university	university	PROPN
aijbe-979	163	19	,	,	PUNCT
aijbe-979	163	20	benin	benin	PROPN
aijbe-979	163	21	city	city	PROPN
aijbe-979	163	22	.	.	PUNCT
aijbe-979	164	1	the	the	DET
aijbe-979	164	2	study	study	NOUN
aijbe-979	164	3	also	also	ADV
aijbe-979	164	4	adopted	adopt	VERB
aijbe-979	164	5	the	the	DET
aijbe-979	164	6	internal	internal	ADJ
aijbe-979	164	7	consistency	consistency	NOUN
aijbe-979	164	8	approach	approach	NOUN
aijbe-979	164	9	,	,	PUNCT
aijbe-979	164	10	using	use	VERB
aijbe-979	164	11	cronbach	cronbach	NOUN
aijbe-979	164	12	's	's	PART
aijbe-979	164	13	alpha	alpha	NOUN
aijbe-979	164	14	to	to	PART
aijbe-979	164	15	measure	measure	VERB
aijbe-979	164	16	the	the	DET
aijbe-979	164	17	consistency	consistency	NOUN
aijbe-979	164	18	of	of	ADP
aijbe-979	164	19	responses	response	NOUN
aijbe-979	164	20	.	.	PUNCT
aijbe-979	165	1	a	a	DET
aijbe-979	165	2	cronbach	cronbach	NOUN
aijbe-979	165	3	's	's	PART
aijbe-979	165	4	alpha	alpha	NOUN
aijbe-979	165	5	value	value	NOUN
aijbe-979	165	6	of	of	ADP
aijbe-979	165	7	0.7	0.7	NUM
aijbe-979	165	8	was	be	AUX
aijbe-979	165	9	gotten	get	VERB
aijbe-979	165	10	after	after	ADP
aijbe-979	165	11	the	the	DET
aijbe-979	165	12	test	test	NOUN
aijbe-979	165	13	,	,	PUNCT
aijbe-979	165	14	confirming	confirm	VERB
aijbe-979	165	15	that	that	SCONJ
aijbe-979	165	16	the	the	DET
aijbe-979	165	17	questionnaire	questionnaire	NOUN
aijbe-979	165	18	items	item	NOUN
aijbe-979	165	19	effectively	effectively	ADV
aijbe-979	165	20	captured	capture	VERB
aijbe-979	165	21	the	the	DET
aijbe-979	165	22	variables	variable	NOUN
aijbe-979	165	23	under	under	ADP
aijbe-979	165	24	study	study	NOUN
aijbe-979	165	25	.	.	PUNCT
aijbe-979	166	1	method	method	NOUN
aijbe-979	166	2	of	of	ADP
aijbe-979	166	3	data	datum	NOUN
aijbe-979	166	4	analysis	analysis	NOUN
aijbe-979	166	5	this	this	DET
aijbe-979	166	6	study	study	NOUN
aijbe-979	166	7	utilized	utilize	VERB
aijbe-979	166	8	a	a	DET
aijbe-979	166	9	combination	combination	NOUN
aijbe-979	166	10	of	of	ADP
aijbe-979	166	11	descriptive	descriptive	ADJ
aijbe-979	166	12	and	and	CCONJ
aijbe-979	166	13	inferential	inferential	ADJ
aijbe-979	166	14	statistical	statistical	ADJ
aijbe-979	166	15	methods	method	NOUN
aijbe-979	166	16	.	.	PUNCT
aijbe-979	167	1	descriptive	descriptive	ADJ
aijbe-979	167	2	statistics	statistic	NOUN
aijbe-979	167	3	,	,	PUNCT
aijbe-979	167	4	presented	present	VERB
aijbe-979	167	5	in	in	ADP
aijbe-979	167	6	tables	table	NOUN
aijbe-979	167	7	,	,	PUNCT
aijbe-979	167	8	included	include	VERB
aijbe-979	167	9	frequency	frequency	NOUN
aijbe-979	167	10	and	and	CCONJ
aijbe-979	167	11	percentage	percentage	NOUN
aijbe-979	167	12	distributions	distribution	NOUN
aijbe-979	167	13	.	.	PUNCT
aijbe-979	168	1	to	to	PART
aijbe-979	168	2	examine	examine	VERB
aijbe-979	168	3	relationships	relationship	NOUN
aijbe-979	168	4	between	between	ADP
aijbe-979	168	5	variables	variable	NOUN
aijbe-979	168	6	,	,	PUNCT
aijbe-979	168	7	the	the	DET
aijbe-979	168	8	study	study	NOUN
aijbe-979	168	9	employed	employ	VERB
aijbe-979	168	10	a	a	DET
aijbe-979	168	11	deductive	deductive	ADJ
aijbe-979	168	12	approach	approach	NOUN
aijbe-979	168	13	using	use	VERB
aijbe-979	168	14	inferential	inferential	ADJ
aijbe-979	168	15	statistics	statistic	NOUN
aijbe-979	168	16	.	.	PUNCT
aijbe-979	169	1	specifically	specifically	ADV
aijbe-979	169	2	,	,	PUNCT
aijbe-979	169	3	linear	linear	ADJ
aijbe-979	169	4	regression	regression	NOUN
aijbe-979	169	5	analysis	analysis	NOUN
aijbe-979	169	6	was	be	AUX
aijbe-979	169	7	conducted	conduct	VERB
aijbe-979	169	8	to	to	PART
aijbe-979	169	9	test	test	VERB
aijbe-979	169	10	hypotheses	hypothesis	NOUN
aijbe-979	169	11	and	and	CCONJ
aijbe-979	169	12	draw	draw	VERB
aijbe-979	169	13	inferences	inference	NOUN
aijbe-979	169	14	.	.	PUNCT
aijbe-979	170	1	data	datum	NOUN
aijbe-979	170	2	analysis	analysis	NOUN
aijbe-979	170	3	was	be	AUX
aijbe-979	170	4	facilitated	facilitate	VERB
aijbe-979	170	5	by	by	ADP
aijbe-979	170	6	statistical	statistical	ADJ
aijbe-979	170	7	package	package	NOUN
aijbe-979	170	8	for	for	ADP
aijbe-979	170	9	social	social	ADJ
aijbe-979	170	10	sciences	science	NOUN
aijbe-979	170	11	(	(	PUNCT
aijbe-979	170	12	spss	spss	ADJ
aijbe-979	170	13	)	)	PUNCT
aijbe-979	170	14	software	software	NOUN
aijbe-979	170	15	,	,	PUNCT
aijbe-979	170	16	version	version	NOUN
aijbe-979	170	17	21	21	NUM
aijbe-979	170	18	.	.	PUNCT
aijbe-979	171	1	model	model	NOUN
aijbe-979	171	2	of	of	ADP
aijbe-979	171	3	the	the	DET
aijbe-979	171	4	study	study	NOUN
aijbe-979	171	5	the	the	DET
aijbe-979	171	6	study	study	NOUN
aijbe-979	171	7	adapted	adapt	VERB
aijbe-979	171	8	the	the	DET
aijbe-979	171	9	model	model	NOUN
aijbe-979	171	10	of	of	ADP
aijbe-979	171	11	alashe	alashe	PROPN
aijbe-979	171	12	and	and	CCONJ
aijbe-979	171	13	bello	bello	PROPN
aijbe-979	171	14	(	(	PUNCT
aijbe-979	171	15	2021	2021	NUM
aijbe-979	171	16	)	)	PUNCT
aijbe-979	171	17	in	in	ADP
aijbe-979	171	18	investigating	investigate	VERB
aijbe-979	171	19	the	the	DET
aijbe-979	171	20	effect	effect	NOUN
aijbe-979	171	21	of	of	ADP
aijbe-979	171	22	internal	internal	ADJ
aijbe-979	171	23	audit	audit	NOUN
aijbe-979	171	24	on	on	ADP
aijbe-979	171	25	profitability	profitability	NOUN
aijbe-979	171	26	of	of	ADP
aijbe-979	171	27	banks	bank	NOUN
aijbe-979	171	28	.	.	PUNCT
aijbe-979	172	1	this	this	DET
aijbe-979	172	2	study	study	NOUN
aijbe-979	172	3	added	add	VERB
aijbe-979	172	4	internal	internal	ADJ
aijbe-979	172	5	auditing	auditing	NOUN
aijbe-979	172	6	standard	standard	NOUN
aijbe-979	172	7	as	as	ADP
aijbe-979	172	8	an	an	DET
aijbe-979	172	9	independent	independent	ADJ
aijbe-979	172	10	variable	variable	NOUN
aijbe-979	172	11	of	of	ADP
aijbe-979	172	12	the	the	DET
aijbe-979	172	13	study	study	NOUN
aijbe-979	172	14	.	.	PUNCT
aijbe-979	173	1	therefore	therefore	ADV
aijbe-979	173	2	,	,	PUNCT
aijbe-979	173	3	the	the	DET
aijbe-979	173	4	model	model	NOUN
aijbe-979	173	5	of	of	ADP
aijbe-979	173	6	the	the	DET
aijbe-979	173	7	study	study	NOUN
aijbe-979	173	8	will	will	AUX
aijbe-979	173	9	be	be	AUX
aijbe-979	173	10	specified	specify	VERB
aijbe-979	173	11	as	as	ADP
aijbe-979	173	12	;	;	PUNCT
aijbe-979	173	13	profitability	profitability	NOUN
aijbe-979	173	14	=	=	SYM
aijbe-979	173	15	f	f	PROPN
aijbe-979	173	16	(	(	PUNCT
aijbe-979	173	17	internal	internal	ADJ
aijbe-979	173	18	auditors	auditor	NOUN
aijbe-979	173	19	roles	role	NOUN
aijbe-979	173	20	)	)	PUNCT
aijbe-979	173	21	------------------------------------------------------(4	------------------------------------------------------(4	X
aijbe-979	173	22	)	)	PUNCT
aijbe-979	173	23	profitability	profitability	NOUN
aijbe-979	173	24	=	=	SYM
aijbe-979	173	25	(	(	PUNCT
aijbe-979	173	26	risk	risk	NOUN
aijbe-979	173	27	management	management	NOUN
aijbe-979	173	28	roles	role	NOUN
aijbe-979	173	29	,	,	PUNCT
aijbe-979	173	30	internal	internal	ADJ
aijbe-979	173	31	control	control	NOUN
aijbe-979	173	32	compliance	compliance	NOUN
aijbe-979	173	33	roles	role	NOUN
aijbe-979	173	34	;	;	PUNCT
aijbe-979	173	35	and	and	CCONJ
aijbe-979	174	1	assets	asset	NOUN
aijbe-979	174	2	safeguarding	safeguard	VERB
aijbe-979	174	3	roles	role	NOUN
aijbe-979	174	4	;	;	PUNCT
aijbe-979	174	5	internal	internal	ADJ
aijbe-979	174	6	audit	audit	NOUN
aijbe-979	174	7	standards	standard	NOUN
aijbe-979	174	8	)	)	PUNCT
aijbe-979	174	9	-------------------------------------------------(5	-------------------------------------------------(5	NOUN
aijbe-979	174	10	)	)	PUNCT
aijbe-979	174	11	profi	profi	NOUN
aijbe-979	174	12	=	=	PUNCT
aijbe-979	174	13	b0i	b0i	NOUN
aijbe-979	174	14	+	+	NUM
aijbe-979	174	15	b1rmi	b1rmi	NOUN
aijbe-979	174	16	+	+	CCONJ
aijbe-979	174	17	b2icci	b2icci	NOUN
aijbe-979	174	18	+	+	CCONJ
aijbe-979	174	19	b3asti	b3asti	NOUN
aijbe-979	174	20	+	+	CCONJ
aijbe-979	174	21	ei------------------------------------(6	ei------------------------------------(6	PROPN
aijbe-979	174	22	)	)	PUNCT
aijbe-979	174	23	where	where	SCONJ
aijbe-979	174	24	:	:	PUNCT
aijbe-979	174	25	pft	pft	ADJ
aijbe-979	174	26	=	=	NOUN
aijbe-979	174	27	profitability	profitability	NOUN
aijbe-979	174	28	of	of	ADP
aijbe-979	174	29	commercial	commercial	ADJ
aijbe-979	174	30	banks	bank	NOUN
aijbe-979	174	31	;	;	PUNCT
aijbe-979	174	32	b0	b0	NOUN
aijbe-979	174	33	–	–	PUNCT
aijbe-979	174	34	constant	constant	ADJ
aijbe-979	174	35	;	;	PUNCT
aijbe-979	174	36	rkm	rkm	PROPN
aijbe-979	174	37	=	=	PROPN
aijbe-979	174	38	risk	risk	NOUN
aijbe-979	174	39	management	management	NOUN
aijbe-979	174	40	;	;	PUNCT
aijbe-979	174	41	icc	icc	X
aijbe-979	174	42	=	=	SYM
aijbe-979	174	43	internal	internal	ADJ
aijbe-979	174	44	control	control	NOUN
aijbe-979	174	45	compliance	compliance	NOUN
aijbe-979	174	46	ast	ast	NOUN
aijbe-979	174	47	=	=	NOUN
aijbe-979	174	48	asset	asset	NOUN
aijbe-979	174	49	safeguarding	safeguard	VERB
aijbe-979	174	50	e	e	NOUN
aijbe-979	174	51	=	=	NOUN
aijbe-979	174	52	error	error	NOUN
aijbe-979	174	53	term	term	NOUN
aijbe-979	174	54	b1	b1	NOUN
aijbe-979	174	55	–	–	PUNCT
aijbe-979	174	56	b4	b4	NOUN
aijbe-979	174	57	=	=	PUNCT
aijbe-979	174	58	coefficient	coefficient	NOUN
aijbe-979	174	59	of	of	ADP
aijbe-979	174	60	variables	variable	NOUN
aijbe-979	174	61	4.data	4.data	NUM
aijbe-979	174	62	presentation	presentation	NOUN
aijbe-979	174	63	,	,	PUNCT
aijbe-979	174	64	analysis	analysis	NOUN
aijbe-979	174	65	and	and	CCONJ
aijbe-979	174	66	results	result	VERB
aijbe-979	174	67	4.1	4.1	NUM
aijbe-979	174	68	data	datum	NOUN
aijbe-979	174	69	presentation	presentation	NOUN
aijbe-979	174	70	the	the	DET
aijbe-979	174	71	summary	summary	NOUN
aijbe-979	174	72	of	of	ADP
aijbe-979	174	73	the	the	DET
aijbe-979	174	74	responses	response	NOUN
aijbe-979	174	75	for	for	ADP
aijbe-979	174	76	the	the	DET
aijbe-979	174	77	analysis	analysis	NOUN
aijbe-979	174	78	were	be	AUX
aijbe-979	174	79	presented	present	VERB
aijbe-979	174	80	in	in	ADP
aijbe-979	174	81	the	the	DET
aijbe-979	174	82	appendix	appendix	NOUN
aijbe-979	174	83	.	.	PUNCT
aijbe-979	175	1	table	table	NOUN
aijbe-979	175	2	4.1	4.1	NUM
aijbe-979	175	3	:	:	PUNCT
aijbe-979	175	4	questionnaires	questionnaire	VERB
aijbe-979	175	5	distribution	distribution	NOUN
aijbe-979	175	6	and	and	CCONJ
aijbe-979	175	7	returned	return	VERB
aijbe-979	175	8	states	state	NOUN
aijbe-979	175	9	no	no	PROPN
aijbe-979	175	10	of	of	ADP
aijbe-979	175	11	questionnaires	questionnaire	NOUN
aijbe-979	175	12	distributed	distribute	VERB
aijbe-979	175	13	no	no	PRON
aijbe-979	175	14	of	of	ADP
aijbe-979	175	15	questionnaires	questionnaire	NOUN
aijbe-979	175	16	returned	return	VERB
aijbe-979	175	17	no	no	PRON
aijbe-979	175	18	of	of	ADP
aijbe-979	175	19	questionnaires	questionnaire	NOUN
aijbe-979	175	20	unreturned	unreturned	ADJ
aijbe-979	175	21	percentage	percentage	NOUN
aijbe-979	175	22	of	of	ADP
aijbe-979	175	23	questionnaires	questionnaire	NOUN
aijbe-979	175	24	returned	return	VERB
aijbe-979	175	25	total	total	ADJ
aijbe-979	175	26	346	346	NUM
aijbe-979	175	27	334	334	NUM
aijbe-979	175	28	52	52	NUM
aijbe-979	175	29	eke	eke	ADJ
aijbe-979	175	30	robert	robert	PROPN
aijbe-979	175	31	ike	ike	PROPN
aijbe-979	175	32	and	and	CCONJ
aijbe-979	175	33	glory	glory	NOUN
aijbe-979	175	34	eghoghon	eghoghon	NOUN
aijbe-979	175	35	ihunde	ihunde	NOUN
aijbe-979	175	36	(	(	PUNCT
aijbe-979	175	37	2025	2025	NUM
aijbe-979	175	38	)	)	PUNCT
aijbe-979	175	39	26	26	NUM
aijbe-979	175	40	american	american	ADJ
aijbe-979	175	41	interdisciplinary	interdisciplinary	ADJ
aijbe-979	175	42	journal	journal	NOUN
aijbe-979	175	43	of	of	ADP
aijbe-979	175	44	business	business	NOUN
aijbe-979	175	45	and	and	CCONJ
aijbe-979	175	46	economics	economic	NOUN
aijbe-979	175	47	|	|	ADV
aijbe-979	175	48	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	175	49	source	source	NOUN
aijbe-979	175	50	:	:	PUNCT
aijbe-979	175	51	computed	compute	VERB
aijbe-979	175	52	and	and	CCONJ
aijbe-979	175	53	compiled	compile	VERB
aijbe-979	175	54	by	by	ADP
aijbe-979	175	55	the	the	DET
aijbe-979	175	56	researcher	researcher	NOUN
aijbe-979	175	57	,	,	PUNCT
aijbe-979	175	58	2024	2024	NUM
aijbe-979	175	59	table	table	NOUN
aijbe-979	175	60	4.2	4.2	NUM
aijbe-979	175	61	summary	summary	NOUN
aijbe-979	175	62	of	of	ADP
aijbe-979	175	63	responses	response	NOUN
aijbe-979	175	64	for	for	ADP
aijbe-979	175	65	dependent	dependent	ADJ
aijbe-979	175	66	variable	variable	ADJ
aijbe-979	175	67	s\n	s\n	PROPN
aijbe-979	175	68	statements	statement	NOUN
aijbe-979	175	69	sa	sa	VERB
aijbe-979	175	70	a	a	DET
aijbe-979	175	71	d	d	NOUN
aijbe-979	175	72	sd	sd	NOUN
aijbe-979	175	73	profitability	profitability	NOUN
aijbe-979	175	74	in	in	ADP
aijbe-979	175	75	commercial	commercial	ADJ
aijbe-979	175	76	banks	bank	NOUN
aijbe-979	175	77	1	1	NUM
aijbe-979	175	78	there	there	PRON
aijbe-979	175	79	is	be	VERB
aijbe-979	175	80	a	a	DET
aijbe-979	175	81	link	link	NOUN
aijbe-979	175	82	between	between	ADP
aijbe-979	175	83	internal	internal	ADJ
aijbe-979	175	84	audit	audit	NOUN
aijbe-979	175	85	quality	quality	NOUN
aijbe-979	175	86	and	and	CCONJ
aijbe-979	175	87	profitability	profitability	NOUN
aijbe-979	175	88	120	120	NUM
aijbe-979	175	89	36	36	NUM
aijbe-979	175	90	%	%	NOUN
aijbe-979	175	91	146	146	NUM
aijbe-979	175	92	44	44	NUM
aijbe-979	175	93	%	%	NOUN
aijbe-979	175	94	60	60	NUM
aijbe-979	175	95	18	18	NUM
aijbe-979	175	96	%	%	NOUN
aijbe-979	175	97	8	8	NUM
aijbe-979	175	98	2	2	NUM
aijbe-979	175	99	%	%	NOUN
aijbe-979	175	100	2	2	NUM
aijbe-979	175	101	disclose	disclose	NOUN
aijbe-979	175	102	of	of	ADP
aijbe-979	175	103	problems	problem	NOUN
aijbe-979	175	104	in	in	ADP
aijbe-979	175	105	internal	internal	ADJ
aijbe-979	175	106	control	control	NOUN
aijbe-979	175	107	by	by	ADP
aijbe-979	175	108	firms	firm	NOUN
aijbe-979	175	109	leads	lead	VERB
aijbe-979	175	110	to	to	ADP
aijbe-979	175	111	a	a	DET
aijbe-979	175	112	significant	significant	ADJ
aijbe-979	175	113	increase	increase	NOUN
aijbe-979	175	114	in	in	ADP
aijbe-979	175	115	cost	cost	NOUN
aijbe-979	175	116	of	of	ADP
aijbe-979	175	117	capital	capital	NOUN
aijbe-979	175	118	reflected	reflect	VERB
aijbe-979	175	119	in	in	ADP
aijbe-979	175	120	the	the	DET
aijbe-979	175	121	market	market	NOUN
aijbe-979	175	122	.	.	PUNCT
aijbe-979	176	1	110	110	NUM
aijbe-979	176	2	33	33	NUM
aijbe-979	176	3	%	%	NOUN
aijbe-979	176	4	135	135	NUM
aijbe-979	176	5	40	40	NUM
aijbe-979	176	6	%	%	NOUN
aijbe-979	176	7	75	75	NUM
aijbe-979	176	8	22	22	NUM
aijbe-979	176	9	%	%	NOUN
aijbe-979	176	10	14	14	NUM
aijbe-979	176	11	4	4	NUM
aijbe-979	176	12	%	%	NOUN
aijbe-979	176	13	3	3	NUM
aijbe-979	176	14	banks	bank	NOUN
aijbe-979	176	15	are	be	AUX
aijbe-979	176	16	facing	face	VERB
aijbe-979	176	17	increased	increase	VERB
aijbe-979	176	18	cost	cost	NOUN
aijbe-979	176	19	of	of	ADP
aijbe-979	176	20	acquiring	acquire	VERB
aijbe-979	176	21	raw	raw	ADJ
aijbe-979	176	22	materials	material	NOUN
aijbe-979	176	23	119	119	NUM
aijbe-979	176	24	36	36	NUM
aijbe-979	176	25	%	%	NOUN
aijbe-979	176	26	125	125	NUM
aijbe-979	176	27	37	37	NUM
aijbe-979	176	28	%	%	NOUN
aijbe-979	176	29	75	75	NUM
aijbe-979	176	30	22	22	NUM
aijbe-979	176	31	%	%	NOUN
aijbe-979	176	32	15	15	NUM
aijbe-979	176	33	4	4	NUM
aijbe-979	176	34	%	%	NOUN
aijbe-979	176	35	4	4	NUM
aijbe-979	176	36	auditing	auditing	NOUN
aijbe-979	176	37	standards	standard	NOUN
aijbe-979	176	38	practices	practice	NOUN
aijbe-979	176	39	in	in	ADP
aijbe-979	176	40	related	related	ADJ
aijbe-979	176	41	services	service	NOUN
aijbe-979	176	42	affects	affect	VERB
aijbe-979	176	43	bank	bank	NOUN
aijbe-979	176	44	performance	performance	NOUN
aijbe-979	176	45	.	.	PUNCT
aijbe-979	177	1	122	122	NUM
aijbe-979	177	2	37	37	NUM
aijbe-979	177	3	%	%	NOUN
aijbe-979	177	4	142	142	NUM
aijbe-979	177	5	43	43	NUM
aijbe-979	177	6	%	%	NOUN
aijbe-979	177	7	65	65	NUM
aijbe-979	177	8	19	19	NUM
aijbe-979	177	9	%	%	NOUN
aijbe-979	177	10	5	5	NUM
aijbe-979	177	11	1	1	NUM
aijbe-979	177	12	%	%	NOUN
aijbe-979	177	13	5	5	NUM
aijbe-979	177	14	the	the	DET
aijbe-979	177	15	independence	independence	NOUN
aijbe-979	177	16	of	of	ADP
aijbe-979	177	17	the	the	DET
aijbe-979	177	18	internal	internal	ADJ
aijbe-979	177	19	auditors	auditor	NOUN
aijbe-979	177	20	affects	affect	VERB
aijbe-979	177	21	the	the	DET
aijbe-979	177	22	profitability	profitability	NOUN
aijbe-979	177	23	of	of	ADP
aijbe-979	177	24	the	the	DET
aijbe-979	177	25	bank	bank	NOUN
aijbe-979	177	26	115	115	NUM
aijbe-979	177	27	34	34	NUM
aijbe-979	177	28	%	%	NOUN
aijbe-979	177	29	125	125	NUM
aijbe-979	177	30	37	37	NUM
aijbe-979	177	31	%	%	NOUN
aijbe-979	177	32	89	89	NUM
aijbe-979	177	33	27	27	NUM
aijbe-979	177	34	%	%	NOUN
aijbe-979	177	35	5	5	NUM
aijbe-979	177	36	1	1	NUM
aijbe-979	177	37	%	%	NOUN
aijbe-979	177	38	6	6	NUM
aijbe-979	177	39	professional	professional	ADJ
aijbe-979	177	40	competence	competence	NOUN
aijbe-979	177	41	of	of	ADP
aijbe-979	177	42	the	the	DET
aijbe-979	177	43	internal	internal	ADJ
aijbe-979	177	44	auditors	auditor	NOUN
aijbe-979	177	45	affects	affect	VERB
aijbe-979	177	46	the	the	DET
aijbe-979	177	47	profitability	profitability	NOUN
aijbe-979	177	48	of	of	ADP
aijbe-979	177	49	the	the	DET
aijbe-979	177	50	bank	bank	NOUN
aijbe-979	177	51	100	100	NUM
aijbe-979	177	52	30	30	NUM
aijbe-979	177	53	%	%	NOUN
aijbe-979	177	54	145	145	NUM
aijbe-979	177	55	43	43	NUM
aijbe-979	177	56	%	%	NOUN
aijbe-979	177	57	74	74	NUM
aijbe-979	177	58	22	22	NUM
aijbe-979	177	59	%	%	NOUN
aijbe-979	177	60	15	15	NUM
aijbe-979	177	61	4	4	NUM
aijbe-979	177	62	%	%	NOUN
aijbe-979	177	63	source	source	NOUN
aijbe-979	177	64	:	:	PUNCT
aijbe-979	177	65	field	field	NOUN
aijbe-979	177	66	survey	survey	NOUN
aijbe-979	177	67	,	,	PUNCT
aijbe-979	177	68	2024	2024	NUM
aijbe-979	177	69	from	from	ADP
aijbe-979	177	70	the	the	DET
aijbe-979	177	71	above	above	ADJ
aijbe-979	177	72	analysis	analysis	NOUN
aijbe-979	177	73	,	,	PUNCT
aijbe-979	177	74	majority	majority	NOUN
aijbe-979	177	75	of	of	ADP
aijbe-979	177	76	the	the	DET
aijbe-979	177	77	respondents	respondent	NOUN
aijbe-979	177	78	agreed	agree	VERB
aijbe-979	177	79	that	that	SCONJ
aijbe-979	177	80	internal	internal	ADJ
aijbe-979	177	81	audit	audit	NOUN
aijbe-979	177	82	functions	function	NOUN
aijbe-979	177	83	can	can	AUX
aijbe-979	177	84	impact	impact	VERB
aijbe-979	177	85	on	on	ADP
aijbe-979	177	86	profitability	profitability	NOUN
aijbe-979	177	87	of	of	ADP
aijbe-979	177	88	deposit	deposit	NOUN
aijbe-979	177	89	money	money	NOUN
aijbe-979	177	90	banks	bank	NOUN
aijbe-979	177	91	.	.	PUNCT
aijbe-979	178	1	table	table	NOUN
aijbe-979	178	2	4.3	4.3	NUM
aijbe-979	178	3	:	:	PUNCT
aijbe-979	178	4	summary	summary	NOUN
aijbe-979	178	5	of	of	ADP
aijbe-979	178	6	responses	response	NOUN
aijbe-979	178	7	for	for	ADP
aijbe-979	178	8	independent	independent	ADJ
aijbe-979	178	9	variable1	variable1	NOUN
aijbe-979	178	10	statements	statement	NOUN
aijbe-979	178	11	sa	sa	ADP
aijbe-979	178	12	a	a	DET
aijbe-979	178	13	d	d	X
aijbe-979	178	14	sd	sd	NOUN
aijbe-979	178	15	risk	risk	NOUN
aijbe-979	178	16	management	management	NOUN
aijbe-979	178	17	roles	role	VERB
aijbe-979	178	18	7	7	NUM
aijbe-979	178	19	the	the	DET
aijbe-979	178	20	appointment	appointment	NOUN
aijbe-979	178	21	of	of	ADP
aijbe-979	178	22	skilled	skilled	ADJ
aijbe-979	178	23	and	and	CCONJ
aijbe-979	178	24	competent	competent	ADJ
aijbe-979	178	25	internal	internal	ADJ
aijbe-979	178	26	auditors	auditor	NOUN
aijbe-979	178	27	lies	lie	VERB
aijbe-979	178	28	with	with	ADP
aijbe-979	178	29	the	the	DET
aijbe-979	178	30	management	management	NOUN
aijbe-979	178	31	of	of	ADP
aijbe-979	178	32	a	a	DET
aijbe-979	178	33	company	company	NOUN
aijbe-979	178	34	.	.	PUNCT
aijbe-979	179	1	108	108	NUM
aijbe-979	179	2	32	32	NUM
aijbe-979	179	3	%	%	NOUN
aijbe-979	179	4	152	152	NUM
aijbe-979	179	5	46	46	NUM
aijbe-979	179	6	%	%	NOUN
aijbe-979	179	7	69	69	NUM
aijbe-979	179	8	21	21	NUM
aijbe-979	179	9	%	%	NOUN
aijbe-979	179	10	14	14	NUM
aijbe-979	179	11	4	4	NUM
aijbe-979	179	12	%	%	NOUN
aijbe-979	179	13	8	8	NUM
aijbe-979	179	14	qualification	qualification	NOUN
aijbe-979	179	15	and	and	CCONJ
aijbe-979	179	16	experience	experience	NOUN
aijbe-979	179	17	play	play	VERB
aijbe-979	179	18	a	a	DET
aijbe-979	179	19	key	key	ADJ
aijbe-979	179	20	role	role	NOUN
aijbe-979	179	21	in	in	ADP
aijbe-979	179	22	the	the	DET
aijbe-979	179	23	appointment	appointment	NOUN
aijbe-979	179	24	of	of	ADP
aijbe-979	179	25	auditors	auditor	NOUN
aijbe-979	179	26	in	in	ADP
aijbe-979	179	27	deposit	deposit	NOUN
aijbe-979	179	28	money	money	NOUN
aijbe-979	179	29	banks	bank	NOUN
aijbe-979	179	30	.	.	PUNCT
aijbe-979	180	1	111	111	NUM
aijbe-979	180	2	34	34	NUM
aijbe-979	180	3	%	%	NOUN
aijbe-979	180	4	151	151	NUM
aijbe-979	180	5	45	45	NUM
aijbe-979	180	6	%	%	NOUN
aijbe-979	180	7	61	61	NUM
aijbe-979	180	8	18	18	NUM
aijbe-979	180	9	%	%	NOUN
aijbe-979	180	10	11	11	NUM
aijbe-979	180	11	3	3	NUM
aijbe-979	180	12	%	%	NOUN
aijbe-979	180	13	9	9	NUM
aijbe-979	180	14	effective	effective	ADJ
aijbe-979	180	15	internal	internal	ADJ
aijbe-979	180	16	audit	audit	NOUN
aijbe-979	180	17	reduces	reduce	VERB
aijbe-979	180	18	on	on	ADP
aijbe-979	180	19	fraud	fraud	NOUN
aijbe-979	180	20	and	and	CCONJ
aijbe-979	180	21	embezzlement	embezzlement	NOUN
aijbe-979	180	22	in	in	ADP
aijbe-979	180	23	banks	bank	NOUN
aijbe-979	180	24	201	201	NUM
aijbe-979	180	25	60	60	NUM
aijbe-979	180	26	%	%	NOUN
aijbe-979	180	27	78	78	NUM
aijbe-979	180	28	23	23	NUM
aijbe-979	180	29	%	%	NOUN
aijbe-979	181	1	24	24	NUM
aijbe-979	181	2	7	7	NUM
aijbe-979	181	3	%	%	NOUN
aijbe-979	181	4	31	31	NUM
aijbe-979	181	5	9	9	NUM
aijbe-979	181	6	%	%	NOUN
aijbe-979	181	7	10	10	NUM
aijbe-979	181	8	internal	internal	ADJ
aijbe-979	181	9	audit	audit	NOUN
aijbe-979	181	10	plays	play	VERB
aijbe-979	181	11	a	a	DET
aijbe-979	181	12	key	key	ADJ
aijbe-979	181	13	role	role	NOUN
aijbe-979	181	14	in	in	ADP
aijbe-979	181	15	risk	risk	NOUN
aijbe-979	181	16	management	management	NOUN
aijbe-979	181	17	through	through	ADP
aijbe-979	181	18	proper	proper	ADJ
aijbe-979	181	19	evaluation	evaluation	NOUN
aijbe-979	181	20	.	.	PUNCT
aijbe-979	182	1	119	119	NUM
aijbe-979	182	2	36	36	NUM
aijbe-979	182	3	%	%	NOUN
aijbe-979	182	4	145	145	NUM
aijbe-979	182	5	43	43	NUM
aijbe-979	182	6	%	%	NOUN
aijbe-979	182	7	62	62	NUM
aijbe-979	182	8	19	19	NUM
aijbe-979	182	9	%	%	NOUN
aijbe-979	182	10	8	8	NUM
aijbe-979	182	11	2	2	NUM
aijbe-979	182	12	%	%	NOUN
aijbe-979	182	13	source	source	NOUN
aijbe-979	182	14	:	:	PUNCT
aijbe-979	182	15	field	field	NOUN
aijbe-979	182	16	survey	survey	NOUN
aijbe-979	182	17	,	,	PUNCT
aijbe-979	182	18	2024	2024	NUM
aijbe-979	182	19	the	the	DET
aijbe-979	182	20	above	above	ADJ
aijbe-979	182	21	analysis	analysis	NOUN
aijbe-979	182	22	from	from	ADP
aijbe-979	182	23	respondents	respondent	NOUN
aijbe-979	182	24	it	it	PRON
aijbe-979	182	25	is	be	AUX
aijbe-979	182	26	evident	evident	ADJ
aijbe-979	182	27	that	that	SCONJ
aijbe-979	182	28	majority	majority	NOUN
aijbe-979	182	29	agreed	agree	VERB
aijbe-979	182	30	that	that	SCONJ
aijbe-979	182	31	internal	internal	ADJ
aijbe-979	182	32	auditor	auditor	NOUN
aijbe-979	182	33	’s	’s	PART
aijbe-979	182	34	risk	risk	NOUN
aijbe-979	182	35	management	management	NOUN
aijbe-979	182	36	role	role	NOUN
aijbe-979	182	37	can	can	AUX
aijbe-979	182	38	have	have	VERB
aijbe-979	182	39	high	high	ADJ
aijbe-979	182	40	effect	effect	NOUN
aijbe-979	182	41	on	on	ADP
aijbe-979	182	42	deposit	deposit	NOUN
aijbe-979	182	43	money	money	NOUN
aijbe-979	182	44	bank	bank	NOUN
aijbe-979	182	45	profitability	profitability	NOUN
aijbe-979	182	46	.	.	PUNCT
aijbe-979	182	47	table	table	NOUN
aijbe-979	182	48	4.4	4.4	NUM
aijbe-979	182	49	:	:	PUNCT
aijbe-979	182	50	summary	summary	NOUN
aijbe-979	182	51	of	of	ADP
aijbe-979	182	52	responses	response	NOUN
aijbe-979	182	53	for	for	ADP
aijbe-979	182	54	independent	independent	ADJ
aijbe-979	182	55	variable	variable	ADJ
aijbe-979	182	56	2	2	NUM
aijbe-979	182	57	internal	internal	ADJ
aijbe-979	182	58	control	control	NOUN
aijbe-979	182	59	compliance	compliance	NOUN
aijbe-979	182	60	roles	role	VERB
aijbe-979	182	61	11	11	NUM
aijbe-979	182	62	one	one	NUM
aijbe-979	182	63	of	of	ADP
aijbe-979	182	64	the	the	DET
aijbe-979	182	65	critical	critical	ADJ
aijbe-979	182	66	role	role	NOUN
aijbe-979	182	67	of	of	ADP
aijbe-979	182	68	internal	internal	ADJ
aijbe-979	182	69	auditor	auditor	NOUN
aijbe-979	182	70	of	of	ADP
aijbe-979	182	71	deposit	deposit	NOUN
aijbe-979	182	72	money	money	NOUN
aijbe-979	182	73	banks	bank	NOUN
aijbe-979	182	74	evaluation	evaluation	NOUN
aijbe-979	182	75	of	of	ADP
aijbe-979	182	76	internal	internal	ADJ
aijbe-979	182	77	control	control	NOUN
aijbe-979	182	78	system	system	NOUN
aijbe-979	182	79	of	of	ADP
aijbe-979	182	80	the	the	DET
aijbe-979	182	81	bank	bank	NOUN
aijbe-979	182	82	.	.	PUNCT
aijbe-979	183	1	91	91	NUM
aijbe-979	183	2	27	27	NUM
aijbe-979	183	3	%	%	NOUN
aijbe-979	183	4	161	161	NUM
aijbe-979	183	5	48	48	NUM
aijbe-979	183	6	%	%	NOUN
aijbe-979	183	7	61	61	NUM
aijbe-979	183	8	18	18	NUM
aijbe-979	183	9	%	%	NOUN
aijbe-979	183	10	21	21	NUM
aijbe-979	183	11	6	6	NUM
aijbe-979	183	12	%	%	NOUN
aijbe-979	183	13	12	12	NUM
aijbe-979	183	14	in	in	ADP
aijbe-979	183	15	deposit	deposit	NOUN
aijbe-979	183	16	money	money	NOUN
aijbe-979	183	17	banks	bank	NOUN
aijbe-979	183	18	internal	internal	ADJ
aijbe-979	183	19	auditors	auditor	NOUN
aijbe-979	183	20	perform	perform	VERB
aijbe-979	183	21	their	their	PRON
aijbe-979	183	22	duties	duty	NOUN
aijbe-979	183	23	without	without	ADP
aijbe-979	183	24	interference	interference	NOUN
aijbe-979	183	25	100	100	NUM
aijbe-979	183	26	30	30	NUM
aijbe-979	183	27	%	%	NOUN
aijbe-979	183	28	138	138	NUM
aijbe-979	183	29	41	41	NUM
aijbe-979	183	30	%	%	NOUN
aijbe-979	183	31	91	91	NUM
aijbe-979	183	32	27	27	NUM
aijbe-979	183	33	%	%	NOUN
aijbe-979	183	34	5	5	NUM
aijbe-979	183	35	1	1	NUM
aijbe-979	183	36	%	%	NOUN
aijbe-979	183	37	13	13	NUM
aijbe-979	183	38	internal	internal	ADJ
aijbe-979	183	39	auditors	auditor	NOUN
aijbe-979	183	40	of	of	ADP
aijbe-979	183	41	deposit	deposit	NOUN
aijbe-979	183	42	money	money	NOUN
aijbe-979	183	43	banks	bank	NOUN
aijbe-979	183	44	follows	follow	VERB
aijbe-979	183	45	up	up	ADP
aijbe-979	183	46	on	on	ADP
aijbe-979	183	47	their	their	PRON
aijbe-979	183	48	reports	report	NOUN
aijbe-979	183	49	and	and	CCONJ
aijbe-979	183	50	recommendations	recommendation	NOUN
aijbe-979	183	51	.	.	PUNCT
aijbe-979	184	1	109	109	NUM
aijbe-979	184	2	33	33	NUM
aijbe-979	184	3	%	%	NOUN
aijbe-979	184	4	146	146	NUM
aijbe-979	184	5	44	44	NUM
aijbe-979	184	6	%	%	NOUN
aijbe-979	184	7	69	69	NUM
aijbe-979	184	8	21	21	NUM
aijbe-979	184	9	10	10	NUM
aijbe-979	184	10	3	3	NUM
aijbe-979	184	11	%	%	NOUN
aijbe-979	184	12	14	14	NUM
aijbe-979	184	13	few	few	ADJ
aijbe-979	184	14	intentional	intentional	ADJ
aijbe-979	184	15	errors	error	NOUN
aijbe-979	184	16	are	be	AUX
aijbe-979	184	17	detected	detect	VERB
aijbe-979	184	18	during	during	ADP
aijbe-979	184	19	routine	routine	ADJ
aijbe-979	184	20	audit	audit	NOUN
aijbe-979	184	21	by	by	ADP
aijbe-979	184	22	internal	internal	ADJ
aijbe-979	184	23	auditors	auditor	NOUN
aijbe-979	184	24	and	and	CCONJ
aijbe-979	184	25	they	they	PRON
aijbe-979	184	26	are	be	AUX
aijbe-979	184	27	predictable	predictable	ADJ
aijbe-979	184	28	.	.	PUNCT
aijbe-979	185	1	121	121	NUM
aijbe-979	185	2	36	36	NUM
aijbe-979	185	3	%	%	NOUN
aijbe-979	185	4	142	142	NUM
aijbe-979	185	5	43	43	NUM
aijbe-979	185	6	%	%	NOUN
aijbe-979	185	7	60	60	NUM
aijbe-979	185	8	18	18	NUM
aijbe-979	185	9	%	%	NOUN
aijbe-979	185	10	11	11	NUM
aijbe-979	185	11	3	3	NUM
aijbe-979	185	12	%	%	NOUN
aijbe-979	185	13	15	15	NUM
aijbe-979	185	14	professionalism	professionalism	NOUN
aijbe-979	185	15	is	be	AUX
aijbe-979	185	16	highly	highly	ADV
aijbe-979	185	17	emphasized	emphasize	VERB
aijbe-979	185	18	in	in	ADP
aijbe-979	185	19	the	the	DET
aijbe-979	185	20	bank	bank	NOUN
aijbe-979	185	21	118	118	NUM
aijbe-979	185	22	146	146	NUM
aijbe-979	185	23	63	63	NUM
aijbe-979	185	24	7	7	NUM
aijbe-979	185	25	eke	eke	ADJ
aijbe-979	185	26	robert	robert	PROPN
aijbe-979	185	27	ike	ike	PROPN
aijbe-979	185	28	and	and	CCONJ
aijbe-979	185	29	glory	glory	NOUN
aijbe-979	185	30	eghoghon	eghoghon	NOUN
aijbe-979	185	31	ihunde	ihunde	NOUN
aijbe-979	185	32	(	(	PUNCT
aijbe-979	185	33	2025	2025	NUM
aijbe-979	185	34	)	)	PUNCT
aijbe-979	185	35	27	27	NUM
aijbe-979	185	36	american	american	ADJ
aijbe-979	185	37	interdisciplinary	interdisciplinary	ADJ
aijbe-979	185	38	journal	journal	NOUN
aijbe-979	185	39	of	of	ADP
aijbe-979	185	40	business	business	NOUN
aijbe-979	185	41	and	and	CCONJ
aijbe-979	185	42	economics	economic	NOUN
aijbe-979	185	43	|	|	ADV
aijbe-979	185	44	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	185	45	35	35	NUM
aijbe-979	185	46	%	%	NOUN
aijbe-979	185	47	44	44	NUM
aijbe-979	185	48	%	%	NOUN
aijbe-979	185	49	19	19	NUM
aijbe-979	185	50	%	%	NOUN
aijbe-979	185	51	2	2	NUM
aijbe-979	185	52	%	%	NOUN
aijbe-979	185	53	source	source	NOUN
aijbe-979	185	54	:	:	PUNCT
aijbe-979	185	55	field	field	NOUN
aijbe-979	185	56	survey	survey	NOUN
aijbe-979	185	57	,	,	PUNCT
aijbe-979	185	58	2024	2024	NUM
aijbe-979	185	59	the	the	DET
aijbe-979	185	60	summary	summary	NOUN
aijbe-979	185	61	of	of	ADP
aijbe-979	185	62	the	the	DET
aijbe-979	185	63	reponses	reponse	NOUN
aijbe-979	185	64	above	above	ADV
aijbe-979	185	65	showed	show	VERB
aijbe-979	185	66	that	that	SCONJ
aijbe-979	185	67	majority	majority	NOUN
aijbe-979	185	68	agreed	agree	VERB
aijbe-979	185	69	that	that	SCONJ
aijbe-979	185	70	auditor	auditor	NOUN
aijbe-979	185	71	’s	’s	PART
aijbe-979	185	72	compliance	compliance	NOUN
aijbe-979	185	73	role	role	NOUN
aijbe-979	185	74	has	have	VERB
aijbe-979	185	75	significant	significant	ADJ
aijbe-979	185	76	effect	effect	NOUN
aijbe-979	185	77	on	on	ADP
aijbe-979	185	78	the	the	DET
aijbe-979	185	79	profitability	profitability	NOUN
aijbe-979	185	80	of	of	ADP
aijbe-979	185	81	deposit	deposit	NOUN
aijbe-979	185	82	money	money	NOUN
aijbe-979	185	83	banks	bank	NOUN
aijbe-979	185	84	.	.	PUNCT
aijbe-979	186	1	table	table	NOUN
aijbe-979	186	2	4.5	4.5	NUM
aijbe-979	186	3	:	:	PUNCT
aijbe-979	186	4	summary	summary	NOUN
aijbe-979	186	5	of	of	ADP
aijbe-979	186	6	responses	response	NOUN
aijbe-979	186	7	for	for	ADP
aijbe-979	186	8	independent	independent	ADJ
aijbe-979	186	9	variable	variable	ADJ
aijbe-979	186	10	3	3	NUM
aijbe-979	186	11	asset	asset	NOUN
aijbe-979	186	12	safeguarding	safeguard	VERB
aijbe-979	186	13	roles	role	VERB
aijbe-979	186	14	16	16	NUM
aijbe-979	186	15	independence	independence	NOUN
aijbe-979	186	16	of	of	ADP
aijbe-979	186	17	an	an	DET
aijbe-979	186	18	internal	internal	ADJ
aijbe-979	186	19	auditor	auditor	NOUN
aijbe-979	186	20	is	be	AUX
aijbe-979	186	21	guaranteed	guarantee	VERB
aijbe-979	186	22	by	by	ADP
aijbe-979	186	23	shielding	shield	VERB
aijbe-979	186	24	him	he	PRON
aijbe-979	186	25	from	from	ADP
aijbe-979	186	26	the	the	DET
aijbe-979	186	27	personnel	personnel	NOUN
aijbe-979	186	28	and	and	CCONJ
aijbe-979	186	29	activities	activity	NOUN
aijbe-979	186	30	of	of	ADP
aijbe-979	186	31	the	the	DET
aijbe-979	186	32	banks	bank	NOUN
aijbe-979	186	33	.	.	PUNCT
aijbe-979	187	1	119	119	NUM
aijbe-979	187	2	36	36	NUM
aijbe-979	187	3	%	%	NOUN
aijbe-979	187	4	145	145	NUM
aijbe-979	187	5	43	43	NUM
aijbe-979	187	6	%	%	NOUN
aijbe-979	187	7	62	62	NUM
aijbe-979	187	8	19	19	NUM
aijbe-979	187	9	%	%	NOUN
aijbe-979	187	10	8	8	NUM
aijbe-979	187	11	2	2	NUM
aijbe-979	187	12	%	%	NOUN
aijbe-979	187	13	17	17	NUM
aijbe-979	187	14	the	the	DET
aijbe-979	187	15	internal	internal	ADJ
aijbe-979	187	16	audit	audit	NOUN
aijbe-979	187	17	department	department	NOUN
aijbe-979	187	18	in	in	ADP
aijbe-979	187	19	a	a	DET
aijbe-979	187	20	deposit	deposit	NOUN
aijbe-979	187	21	money	money	NOUN
aijbe-979	187	22	bank	bank	NOUN
aijbe-979	187	23	must	must	AUX
aijbe-979	187	24	be	be	AUX
aijbe-979	187	25	guaranteed	guarantee	VERB
aijbe-979	187	26	of	of	ADP
aijbe-979	187	27	independence	independence	NOUN
aijbe-979	187	28	for	for	SCONJ
aijbe-979	187	29	it	it	PRON
aijbe-979	187	30	to	to	PART
aijbe-979	187	31	function	function	VERB
aijbe-979	187	32	properly	properly	ADV
aijbe-979	187	33	.	.	PUNCT
aijbe-979	188	1	109	109	NUM
aijbe-979	188	2	33	33	NUM
aijbe-979	188	3	%	%	NOUN
aijbe-979	188	4	146	146	NUM
aijbe-979	188	5	44	44	NUM
aijbe-979	188	6	%	%	NOUN
aijbe-979	188	7	69	69	NUM
aijbe-979	188	8	21	21	NUM
aijbe-979	188	9	10	10	NUM
aijbe-979	188	10	3	3	NUM
aijbe-979	188	11	%	%	NOUN
aijbe-979	188	12	18	18	NUM
aijbe-979	188	13	internal	internal	ADJ
aijbe-979	188	14	auditors	auditor	NOUN
aijbe-979	188	15	should	should	AUX
aijbe-979	188	16	not	not	PART
aijbe-979	188	17	have	have	VERB
aijbe-979	188	18	anything	anything	PRON
aijbe-979	188	19	that	that	PRON
aijbe-979	188	20	will	will	AUX
aijbe-979	188	21	conflict	conflict	VERB
aijbe-979	188	22	with	with	ADP
aijbe-979	188	23	his	his	PRON
aijbe-979	188	24	own	own	ADJ
aijbe-979	188	25	interest	interest	NOUN
aijbe-979	188	26	in	in	ADP
aijbe-979	188	27	course	course	NOUN
aijbe-979	188	28	of	of	ADP
aijbe-979	188	29	working	work	VERB
aijbe-979	188	30	for	for	ADP
aijbe-979	188	31	the	the	DET
aijbe-979	188	32	bank	bank	NOUN
aijbe-979	188	33	.	.	PUNCT
aijbe-979	189	1	91	91	NUM
aijbe-979	189	2	27	27	NUM
aijbe-979	189	3	%	%	NOUN
aijbe-979	189	4	161	161	NUM
aijbe-979	189	5	48	48	NUM
aijbe-979	189	6	%	%	NOUN
aijbe-979	189	7	61	61	NUM
aijbe-979	189	8	18	18	NUM
aijbe-979	189	9	%	%	NOUN
aijbe-979	189	10	21	21	NUM
aijbe-979	189	11	6	6	NUM
aijbe-979	189	12	%	%	NOUN
aijbe-979	189	13	19	19	NUM
aijbe-979	189	14	the	the	DET
aijbe-979	189	15	internal	internal	ADJ
aijbe-979	189	16	auditor	auditor	NOUN
aijbe-979	189	17	report	report	NOUN
aijbe-979	189	18	issue	issue	NOUN
aijbe-979	189	19	of	of	ADP
aijbe-979	189	20	fraud	fraud	NOUN
aijbe-979	189	21	and	and	CCONJ
aijbe-979	189	22	error	error	NOUN
aijbe-979	189	23	to	to	ADP
aijbe-979	189	24	management	management	NOUN
aijbe-979	189	25	frquently	frquently	ADV
aijbe-979	189	26	110	110	NUM
aijbe-979	189	27	33	33	NUM
aijbe-979	189	28	%	%	NOUN
aijbe-979	189	29	135	135	NUM
aijbe-979	189	30	40	40	NUM
aijbe-979	189	31	%	%	NOUN
aijbe-979	189	32	75	75	NUM
aijbe-979	189	33	22	22	NUM
aijbe-979	189	34	%	%	NOUN
aijbe-979	189	35	14	14	NUM
aijbe-979	189	36	4	4	NUM
aijbe-979	189	37	%	%	NOUN
aijbe-979	189	38	20	20	NUM
aijbe-979	189	39	there	there	PRON
aijbe-979	189	40	is	be	VERB
aijbe-979	189	41	reduce	reduce	VERB
aijbe-979	189	42	fraud	fraud	NOUN
aijbe-979	189	43	occurrence	occurrence	NOUN
aijbe-979	189	44	in	in	ADP
aijbe-979	189	45	the	the	DET
aijbe-979	189	46	bank	bank	NOUN
aijbe-979	189	47	115	115	NUM
aijbe-979	189	48	34	34	NUM
aijbe-979	189	49	%	%	NOUN
aijbe-979	189	50	125	125	NUM
aijbe-979	189	51	37	37	NUM
aijbe-979	189	52	%	%	NOUN
aijbe-979	189	53	89	89	NUM
aijbe-979	189	54	27	27	NUM
aijbe-979	189	55	%	%	NOUN
aijbe-979	189	56	5	5	NUM
aijbe-979	189	57	1	1	NUM
aijbe-979	189	58	%	%	NOUN
aijbe-979	189	59	source	source	NOUN
aijbe-979	189	60	:	:	PUNCT
aijbe-979	189	61	field	field	NOUN
aijbe-979	189	62	survey	survey	NOUN
aijbe-979	189	63	,	,	PUNCT
aijbe-979	189	64	2024	2024	NUM
aijbe-979	189	65	the	the	DET
aijbe-979	189	66	above	above	ADJ
aijbe-979	189	67	responses	response	NOUN
aijbe-979	189	68	as	as	SCONJ
aijbe-979	189	69	regards	regard	VERB
aijbe-979	189	70	the	the	DET
aijbe-979	189	71	effect	effect	NOUN
aijbe-979	189	72	of	of	ADP
aijbe-979	189	73	asset	asset	NOUN
aijbe-979	189	74	safeguarding	safeguard	VERB
aijbe-979	189	75	role	role	NOUN
aijbe-979	189	76	of	of	ADP
aijbe-979	189	77	internal	internal	ADJ
aijbe-979	189	78	auditors	auditor	NOUN
aijbe-979	189	79	showed	show	VERB
aijbe-979	189	80	that	that	SCONJ
aijbe-979	189	81	majority	majority	NOUN
aijbe-979	189	82	of	of	ADP
aijbe-979	189	83	the	the	DET
aijbe-979	189	84	respondents	respondent	NOUN
aijbe-979	189	85	agreed	agree	VERB
aijbe-979	189	86	or	or	CCONJ
aijbe-979	189	87	strongly	strongly	ADV
aijbe-979	189	88	agreed	agree	VERB
aijbe-979	189	89	that	that	SCONJ
aijbe-979	189	90	the	the	PRON
aijbe-979	189	91	positively	positively	ADV
aijbe-979	189	92	affect	affect	VERB
aijbe-979	189	93	profitability	profitability	NOUN
aijbe-979	189	94	.	.	PUNCT
aijbe-979	190	1	data	datum	NOUN
aijbe-979	190	2	analysis	analysis	NOUN
aijbe-979	190	3	the	the	DET
aijbe-979	190	4	table	table	NOUN
aijbe-979	190	5	below	below	ADV
aijbe-979	190	6	is	be	AUX
aijbe-979	190	7	the	the	DET
aijbe-979	190	8	descriptive	descriptive	ADJ
aijbe-979	190	9	statistics	statistic	NOUN
aijbe-979	190	10	that	that	PRON
aijbe-979	190	11	was	be	AUX
aijbe-979	190	12	computed	compute	VERB
aijbe-979	190	13	to	to	PART
aijbe-979	190	14	show	show	VERB
aijbe-979	190	15	the	the	DET
aijbe-979	190	16	mean	mean	ADJ
aijbe-979	190	17	,	,	PUNCT
aijbe-979	190	18	median	median	ADJ
aijbe-979	190	19	,	,	PUNCT
aijbe-979	190	20	standard	standard	ADJ
aijbe-979	190	21	deviation	deviation	NOUN
aijbe-979	190	22	,	,	PUNCT
aijbe-979	190	23	minimum	minimum	NOUN
aijbe-979	190	24	,	,	PUNCT
aijbe-979	190	25	and	and	CCONJ
aijbe-979	190	26	maximum	maximum	ADJ
aijbe-979	190	27	values	value	NOUN
aijbe-979	190	28	,	,	PUNCT
aijbe-979	190	29	statistics	statistic	NOUN
aijbe-979	190	30	,	,	PUNCT
aijbe-979	190	31	etc	etc	X
aijbe-979	190	32	.	.	X
aijbe-979	190	33	table	table	VERB
aijbe-979	190	34	4.6	4.6	NUM
aijbe-979	190	35	descriptive	descriptive	ADJ
aijbe-979	190	36	statistics	statistic	NOUN
aijbe-979	190	37	n	n	PRON
aijbe-979	191	1	minimum	minimum	ADJ
aijbe-979	191	2	maximu	maximu	NOUN
aijbe-979	191	3	m	m	NOUN
aijbe-979	191	4	mean	mean	VERB
aijbe-979	191	5	std	std	X
aijbe-979	191	6	.	.	PUNCT
aijbe-979	192	1	deviation	deviation	NOUN
aijbe-979	192	2	skewness	skewness	NOUN
aijbe-979	192	3	kurtosis	kurtosis	VERB
aijbe-979	192	4	statisti	statisti	PROPN
aijbe-979	192	5	c	c	PROPN
aijbe-979	192	6	statistic	statistic	PROPN
aijbe-979	192	7	statistic	statistic	PROPN
aijbe-979	192	8	statistic	statistic	PROPN
aijbe-979	192	9	statistic	statistic	PROPN
aijbe-979	192	10	statist	statist	NOUN
aijbe-979	192	11	ic	ic	PROPN
aijbe-979	192	12	std	std	PROPN
aijbe-979	192	13	.	.	PROPN
aijbe-979	193	1	error	error	NOUN
aijbe-979	193	2	statis	statis	NOUN
aijbe-979	193	3	tic	tic	ADJ
aijbe-979	193	4	std	std	NOUN
aijbe-979	193	5	.	.	PUNCT
aijbe-979	193	6	error	error	NOUN
aijbe-979	193	7	pft	pft	NOUN
aijbe-979	193	8	4	4	NUM
aijbe-979	193	9	62.00	62.00	NUM
aijbe-979	193	10	818.00	818.00	NUM
aijbe-979	193	11	501.0000	501.0000	NUM
aijbe-979	193	12	332.36727	332.36727	NUM
aijbe-979	193	13	-.847	-.847	PROPN
aijbe-979	193	14	1.014	1.014	NUM
aijbe-979	193	15	-.272	-.272	NOUN
aijbe-979	193	16	2.619	2.619	NUM
aijbe-979	193	17	rkm	rkm	PROPN
aijbe-979	193	18	4	4	NUM
aijbe-979	193	19	33.00	33.00	NUM
aijbe-979	193	20	448.00	448.00	NUM
aijbe-979	193	21	252.7500	252.7500	NUM
aijbe-979	193	22	180.15803	180.15803	NUM
aijbe-979	193	23	-.316	-.316	PROPN
aijbe-979	193	24	1.014	1.014	NUM
aijbe-979	193	25	1.312	1.312	NUM
aijbe-979	193	26	2.619	2.619	NUM
aijbe-979	193	27	icc	icc	PROPN
aijbe-979	193	28	4	4	NUM
aijbe-979	193	29	54.00	54.00	NUM
aijbe-979	193	30	733.00	733.00	NUM
aijbe-979	193	31	417.5000	417.5000	NUM
aijbe-979	193	32	289.73379	289.73379	NUM
aijbe-979	193	33	-.417	-.417	NOUN
aijbe-979	193	34	1.014	1.014	NUM
aijbe-979	193	35	-.438	-.438	NOUN
aijbe-979	193	36	2.619	2.619	NUM
aijbe-979	193	37	ast	ast	NOUN
aijbe-979	193	38	4	4	NUM
aijbe-979	193	39	40.00	40.00	NUM
aijbe-979	193	40	752.00	752.00	NUM
aijbe-979	193	41	414.0000	414.0000	NUM
aijbe-979	193	42	304.70204	304.70204	NUM
aijbe-979	193	43	-.292	-.292	NOUN
aijbe-979	193	44	1.014	1.014	NUM
aijbe-979	193	45	-.760	-.760	NOUN
aijbe-979	193	46	2.619	2.619	NUM
aijbe-979	193	47	valid	valid	ADJ
aijbe-979	193	48	n	n	CCONJ
aijbe-979	193	49	(	(	PUNCT
aijbe-979	193	50	listwise	listwise	PROPN
aijbe-979	193	51	)	)	PUNCT
aijbe-979	193	52	4	4	NUM
aijbe-979	193	53	interpretation	interpretation	NOUN
aijbe-979	193	54	the	the	DET
aijbe-979	193	55	descriptive	descriptive	ADJ
aijbe-979	193	56	statistics	statistic	NOUN
aijbe-979	193	57	for	for	ADP
aijbe-979	193	58	the	the	DET
aijbe-979	193	59	independent	independent	ADJ
aijbe-979	193	60	variables	variable	NOUN
aijbe-979	193	61	,	,	PUNCT
aijbe-979	193	62	including	include	VERB
aijbe-979	193	63	profitability	profitability	NOUN
aijbe-979	193	64	(	(	PUNCT
aijbe-979	193	65	pft	pft	NOUN
aijbe-979	193	66	)	)	PUNCT
aijbe-979	193	67	,	,	PUNCT
aijbe-979	193	68	are	be	AUX
aijbe-979	193	69	presented	present	VERB
aijbe-979	193	70	in	in	ADP
aijbe-979	193	71	table	table	NOUN
aijbe-979	193	72	4.2.1	4.2.1	NOUN
aijbe-979	193	73	.	.	PUNCT
aijbe-979	194	1	the	the	DET
aijbe-979	194	2	mean	mean	NOUN
aijbe-979	194	3	serves	serve	VERB
aijbe-979	194	4	as	as	ADP
aijbe-979	194	5	a	a	DET
aijbe-979	194	6	baseline	baseline	ADJ
aijbe-979	194	7	measure	measure	NOUN
aijbe-979	194	8	,	,	PUNCT
aijbe-979	194	9	while	while	SCONJ
aijbe-979	194	10	the	the	DET
aijbe-979	194	11	maximum	maximum	ADJ
aijbe-979	194	12	and	and	CCONJ
aijbe-979	194	13	minimum	minimum	ADJ
aijbe-979	194	14	values	value	NOUN
aijbe-979	194	15	help	help	AUX
aijbe-979	194	16	identify	identify	VERB
aijbe-979	194	17	potential	potential	ADJ
aijbe-979	194	18	data	datum	NOUN
aijbe-979	194	19	issues	issue	NOUN
aijbe-979	194	20	.	.	PUNCT
aijbe-979	195	1	the	the	DET
aijbe-979	195	2	standard	standard	ADJ
aijbe-979	195	3	deviation	deviation	NOUN
aijbe-979	195	4	indicates	indicate	VERB
aijbe-979	195	5	the	the	DET
aijbe-979	195	6	variation	variation	NOUN
aijbe-979	195	7	from	from	ADP
aijbe-979	195	8	the	the	DET
aijbe-979	195	9	mean	mean	NOUN
aijbe-979	195	10	and	and	CCONJ
aijbe-979	195	11	acts	act	VERB
aijbe-979	195	12	as	as	ADP
aijbe-979	195	13	a	a	DET
aijbe-979	195	14	risk	risk	NOUN
aijbe-979	195	15	measure	measure	NOUN
aijbe-979	195	16	;	;	PUNCT
aijbe-979	195	17	a	a	DET
aijbe-979	195	18	higher	high	ADJ
aijbe-979	195	19	standard	standard	ADJ
aijbe-979	195	20	deviation	deviation	NOUN
aijbe-979	195	21	implies	imply	VERB
aijbe-979	195	22	greater	great	ADJ
aijbe-979	195	23	risk	risk	NOUN
aijbe-979	195	24	.	.	PUNCT
aijbe-979	196	1	this	this	DET
aijbe-979	196	2	metric	metric	ADJ
aijbe-979	196	3	,	,	PUNCT
aijbe-979	196	4	widely	widely	ADV
aijbe-979	196	5	regarded	regard	VERB
aijbe-979	196	6	as	as	ADP
aijbe-979	196	7	the	the	DET
aijbe-979	196	8	most	most	ADV
aijbe-979	196	9	reliable	reliable	ADJ
aijbe-979	196	10	and	and	CCONJ
aijbe-979	196	11	commonly	commonly	ADV
aijbe-979	196	12	used	use	VERB
aijbe-979	196	13	,	,	PUNCT
aijbe-979	196	14	reflects	reflect	VERB
aijbe-979	196	15	how	how	SCONJ
aijbe-979	196	16	eke	eke	ADJ
aijbe-979	196	17	robert	robert	PROPN
aijbe-979	196	18	ike	ike	PROPN
aijbe-979	196	19	and	and	CCONJ
aijbe-979	196	20	glory	glory	NOUN
aijbe-979	196	21	eghoghon	eghoghon	NOUN
aijbe-979	196	22	ihunde	ihunde	NOUN
aijbe-979	196	23	(	(	PUNCT
aijbe-979	196	24	2025	2025	NUM
aijbe-979	196	25	)	)	PUNCT
aijbe-979	196	26	28	28	NUM
aijbe-979	196	27	american	american	ADJ
aijbe-979	196	28	interdisciplinary	interdisciplinary	ADJ
aijbe-979	196	29	journal	journal	NOUN
aijbe-979	196	30	of	of	ADP
aijbe-979	196	31	business	business	NOUN
aijbe-979	196	32	and	and	CCONJ
aijbe-979	196	33	economics	economic	NOUN
aijbe-979	196	34	|	|	ADV
aijbe-979	196	35	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	196	36	much	much	ADV
aijbe-979	196	37	each	each	DET
aijbe-979	196	38	data	datum	NOUN
aijbe-979	196	39	point	point	NOUN
aijbe-979	196	40	deviates	deviate	VERB
aijbe-979	196	41	from	from	ADP
aijbe-979	196	42	the	the	DET
aijbe-979	196	43	mean	mean	NOUN
aijbe-979	196	44	.	.	PUNCT
aijbe-979	197	1	for	for	ADP
aijbe-979	197	2	the	the	DET
aijbe-979	197	3	firms	firm	NOUN
aijbe-979	197	4	analyzed	analyze	VERB
aijbe-979	197	5	,	,	PUNCT
aijbe-979	197	6	the	the	DET
aijbe-979	197	7	standard	standard	ADJ
aijbe-979	197	8	deviations	deviation	NOUN
aijbe-979	197	9	for	for	ADP
aijbe-979	197	10	pft	pft	PROPN
aijbe-979	197	11	,	,	PUNCT
aijbe-979	197	12	rkm	rkm	PROPN
aijbe-979	197	13	,	,	PUNCT
aijbe-979	197	14	icc	icc	PROPN
aijbe-979	197	15	,	,	PUNCT
aijbe-979	197	16	and	and	CCONJ
aijbe-979	197	17	ast	ast	NOUN
aijbe-979	197	18	332.37	332.37	NUM
aijbe-979	197	19	,	,	PUNCT
aijbe-979	197	20	180.16	180.16	NUM
aijbe-979	197	21	,	,	PUNCT
aijbe-979	197	22	289.73	289.73	NUM
aijbe-979	197	23	,	,	PUNCT
aijbe-979	197	24	and	and	CCONJ
aijbe-979	197	25	304.70	304.70	NUM
aijbe-979	197	26	,	,	PUNCT
aijbe-979	197	27	respectively	respectively	ADV
aijbe-979	197	28	.	.	PUNCT
aijbe-979	198	1	regression	regression	NOUN
aijbe-979	198	2	result	result	VERB
aijbe-979	198	3	the	the	DET
aijbe-979	198	4	research	research	NOUN
aijbe-979	198	5	model	model	NOUN
aijbe-979	198	6	was	be	AUX
aijbe-979	198	7	estimated	estimate	VERB
aijbe-979	198	8	using	use	VERB
aijbe-979	198	9	multiple	multiple	ADJ
aijbe-979	198	10	regression	regression	NOUN
aijbe-979	198	11	analysis	analysis	NOUN
aijbe-979	198	12	,	,	PUNCT
aijbe-979	198	13	and	and	CCONJ
aijbe-979	198	14	the	the	DET
aijbe-979	198	15	resulting	result	VERB
aijbe-979	198	16	finding	finding	NOUN
aijbe-979	198	17	were	be	AUX
aijbe-979	198	18	then	then	ADV
aijbe-979	198	19	used	use	VERB
aijbe-979	198	20	to	to	PART
aijbe-979	198	21	test	test	VERB
aijbe-979	198	22	the	the	DET
aijbe-979	198	23	study	study	NOUN
aijbe-979	198	24	's	's	PART
aijbe-979	198	25	hypotheses	hypothesis	NOUN
aijbe-979	198	26	table	table	VERB
aijbe-979	199	1	4.7	4.7	NUM
aijbe-979	199	2	regression	regression	NOUN
aijbe-979	199	3	model	model	NOUN
aijbe-979	199	4	summary	summary	NOUN
aijbe-979	199	5	model	model	NOUN
aijbe-979	199	6	summaryb	summaryb	PROPN
aijbe-979	199	7	model	model	NOUN
aijbe-979	199	8	r	r	NOUN
aijbe-979	199	9	r	r	NOUN
aijbe-979	199	10	square	square	ADJ
aijbe-979	199	11	adjusted	adjust	VERB
aijbe-979	199	12	r	r	NOUN
aijbe-979	199	13	square	square	ADJ
aijbe-979	199	14	std	std	NOUN
aijbe-979	199	15	.	.	PUNCT
aijbe-979	200	1	error	error	NOUN
aijbe-979	200	2	of	of	ADP
aijbe-979	200	3	the	the	DET
aijbe-979	200	4	estimate	estimate	NOUN
aijbe-979	200	5	1	1	NUM
aijbe-979	200	6	.991a	.991a	SYM
aijbe-979	200	7	.981	.981	NUM
aijbe-979	200	8	.972	.972	NUM
aijbe-979	200	9	55.42474	55.42474	NUM
aijbe-979	200	10	a.	a.	NOUN
aijbe-979	200	11	predictors	predictor	NOUN
aijbe-979	200	12	:	:	PUNCT
aijbe-979	200	13	(	(	PUNCT
aijbe-979	200	14	constant	constant	ADJ
aijbe-979	200	15	)	)	PUNCT
aijbe-979	200	16	,	,	PUNCT
aijbe-979	200	17	risk	risk	NOUN
aijbe-979	200	18	management	management	NOUN
aijbe-979	200	19	,	,	PUNCT
aijbe-979	200	20	internal	internal	ADJ
aijbe-979	200	21	control	control	NOUN
aijbe-979	200	22	compliance	compliance	NOUN
aijbe-979	200	23	,	,	PUNCT
aijbe-979	200	24	asset	asset	NOUN
aijbe-979	200	25	safeguarding	safeguarding	NOUN
aijbe-979	200	26	,	,	PUNCT
aijbe-979	200	27	b.	b.	PROPN
aijbe-979	200	28	dependent	dependent	ADJ
aijbe-979	200	29	variable	variable	NOUN
aijbe-979	200	30	:	:	PUNCT
aijbe-979	200	31	profitability	profitability	NOUN
aijbe-979	200	32	of	of	ADP
aijbe-979	200	33	deposit	deposit	NOUN
aijbe-979	200	34	money	money	NOUN
aijbe-979	200	35	banks	bank	NOUN
aijbe-979	200	36	source	source	NOUN
aijbe-979	200	37	:	:	PUNCT
aijbe-979	200	38	regression	regression	NOUN
aijbe-979	200	39	output	output	NOUN
aijbe-979	200	40	,	,	PUNCT
aijbe-979	200	41	2024	2024	NUM
aijbe-979	200	42	the	the	DET
aijbe-979	200	43	table	table	NOUN
aijbe-979	200	44	above	above	ADV
aijbe-979	200	45	provides	provide	VERB
aijbe-979	200	46	the	the	DET
aijbe-979	200	47	model	model	NOUN
aijbe-979	200	48	summary	summary	NOUN
aijbe-979	200	49	of	of	ADP
aijbe-979	200	50	the	the	DET
aijbe-979	200	51	study	study	NOUN
aijbe-979	200	52	.	.	PUNCT
aijbe-979	201	1	the	the	DET
aijbe-979	201	2	adjusted	adjusted	ADJ
aijbe-979	201	3	r	r	NOUN
aijbe-979	201	4	-	-	PUNCT
aijbe-979	201	5	squared	square	VERB
aijbe-979	201	6	value	value	NOUN
aijbe-979	201	7	is	be	AUX
aijbe-979	201	8	0.972	0.972	NUM
aijbe-979	201	9	,	,	PUNCT
aijbe-979	201	10	indicating	indicate	VERB
aijbe-979	201	11	that	that	SCONJ
aijbe-979	201	12	approximately	approximately	ADV
aijbe-979	201	13	97.2	97.2	NUM
aijbe-979	201	14	%	%	NOUN
aijbe-979	201	15	of	of	ADP
aijbe-979	201	16	the	the	DET
aijbe-979	201	17	systematic	systematic	ADJ
aijbe-979	201	18	variation	variation	NOUN
aijbe-979	201	19	is	be	AUX
aijbe-979	201	20	explained	explain	VERB
aijbe-979	201	21	by	by	ADP
aijbe-979	201	22	the	the	DET
aijbe-979	201	23	study	study	NOUN
aijbe-979	201	24	's	's	PART
aijbe-979	201	25	independent	independent	ADJ
aijbe-979	201	26	variable	variable	NOUN
aijbe-979	201	27	.	.	PUNCT
aijbe-979	202	1	meanwhile	meanwhile	ADV
aijbe-979	202	2	,	,	PUNCT
aijbe-979	202	3	2.9	2.9	NUM
aijbe-979	202	4	%	%	NOUN
aijbe-979	202	5	of	of	ADP
aijbe-979	202	6	the	the	DET
aijbe-979	202	7	variation	variation	NOUN
aijbe-979	202	8	is	be	AUX
aijbe-979	202	9	attributed	attribute	VERB
aijbe-979	202	10	to	to	ADP
aijbe-979	202	11	other	other	ADJ
aijbe-979	202	12	variables	variable	NOUN
aijbe-979	202	13	not	not	PART
aijbe-979	202	14	included	include	VERB
aijbe-979	202	15	in	in	ADP
aijbe-979	202	16	the	the	DET
aijbe-979	202	17	model	model	NOUN
aijbe-979	202	18	but	but	CCONJ
aijbe-979	202	19	is	be	AUX
aijbe-979	202	20	adequately	adequately	ADV
aijbe-979	202	21	addressed	address	VERB
aijbe-979	202	22	by	by	ADP
aijbe-979	202	23	the	the	DET
aijbe-979	202	24	regression	regression	NOUN
aijbe-979	202	25	's	's	PART
aijbe-979	202	26	standard	standard	ADJ
aijbe-979	202	27	error	error	NOUN
aijbe-979	202	28	,	,	PUNCT
aijbe-979	202	29	se	se	X
aijbe-979	202	30	=	=	PROPN
aijbe-979	203	1	55.42474	55.42474	NUM
aijbe-979	203	2	.	.	PUNCT
aijbe-979	203	3	table	table	NOUN
aijbe-979	203	4	4.9	4.9	NUM
aijbe-979	203	5	:	:	PUNCT
aijbe-979	203	6	model	model	PROPN
aijbe-979	203	7	fitness	fitness	PROPN
aijbe-979	203	8	anovaa	anovaa	PROPN
aijbe-979	203	9	model	model	PROPN
aijbe-979	203	10	sum	sum	PROPN
aijbe-979	203	11	of	of	ADP
aijbe-979	203	12	squares	square	NOUN
aijbe-979	203	13	df	df	PROPN
aijbe-979	203	14	mean	mean	PROPN
aijbe-979	203	15	square	square	PROPN
aijbe-979	203	16	f	f	PROPN
aijbe-979	203	17	sig	sig	PROPN
aijbe-979	203	18	.	.	PROPN
aijbe-979	203	19	1	1	NUM
aijbe-979	203	20	regression	regression	NOUN
aijbe-979	203	21	325260.197	325260.197	NUM
aijbe-979	203	22	1	1	NUM
aijbe-979	203	23	16245.140	16245.140	NUM
aijbe-979	203	24	105.401	105.401	NUM
aijbe-979	203	25	.009b	.009b	PROPN
aijbe-979	203	26	residual	residual	ADJ
aijbe-979	203	27	6143;803	6143;803	NOUN
aijbe-979	203	28	2	2	NUM
aijbe-979	203	29	3071.901	3071.901	NUM
aijbe-979	203	30	total	total	NOUN
aijbe-979	203	31	331404.000	331404.000	NUM
aijbe-979	203	32	3	3	NUM
aijbe-979	203	33	a.	a.	NOUN
aijbe-979	203	34	dependent	dependent	ADJ
aijbe-979	203	35	variable	variable	NOUN
aijbe-979	203	36	:	:	PUNCT
aijbe-979	203	37	profitability	profitability	NOUN
aijbe-979	203	38	of	of	ADP
aijbe-979	203	39	deposit	deposit	NOUN
aijbe-979	203	40	money	money	NOUN
aijbe-979	203	41	banks	bank	NOUN
aijbe-979	203	42	b.	b.	PROPN
aijbe-979	203	43	predictors	predictor	NOUN
aijbe-979	203	44	:	:	PUNCT
aijbe-979	203	45	(	(	PUNCT
aijbe-979	203	46	constant	constant	ADJ
aijbe-979	203	47	)	)	PUNCT
aijbe-979	203	48	,	,	PUNCT
aijbe-979	203	49	risk	risk	NOUN
aijbe-979	203	50	management	management	NOUN
aijbe-979	203	51	,	,	PUNCT
aijbe-979	203	52	internal	internal	ADJ
aijbe-979	203	53	control	control	NOUN
aijbe-979	203	54	compliance	compliance	NOUN
aijbe-979	203	55	,	,	PUNCT
aijbe-979	203	56	asset	asset	NOUN
aijbe-979	203	57	safeguarding	safeguarding	NOUN
aijbe-979	203	58	,	,	PUNCT
aijbe-979	203	59	.	.	PUNCT
aijbe-979	204	1	source	source	NOUN
aijbe-979	204	2	:	:	PUNCT
aijbe-979	204	3	regression	regression	NOUN
aijbe-979	204	4	output	output	NOUN
aijbe-979	204	5	,	,	PUNCT
aijbe-979	204	6	2024	2024	NUM
aijbe-979	204	7	the	the	DET
aijbe-979	204	8	anova	anova	PROPN
aijbe-979	204	9	table	table	NOUN
aijbe-979	204	10	showed	show	VERB
aijbe-979	204	11	that	that	SCONJ
aijbe-979	204	12	the	the	DET
aijbe-979	204	13	model	model	NOUN
aijbe-979	204	14	was	be	AUX
aijbe-979	204	15	statistically	statistically	ADV
aijbe-979	204	16	fit	fit	ADJ
aijbe-979	204	17	,	,	PUNCT
aijbe-979	204	18	f	f	PROPN
aijbe-979	204	19	=	=	SYM
aijbe-979	204	20	105.401	105.401	NUM
aijbe-979	204	21	,	,	PUNCT
aijbe-979	204	22	df	df	NOUN
aijbe-979	204	23	=	=	SYM
aijbe-979	204	24	1	1	NUM
aijbe-979	204	25	,	,	PUNCT
aijbe-979	204	26	p	p	X
aijbe-979	204	27	=	=	PUNCT
aijbe-979	204	28	0.009	0.009	NUM
aijbe-979	204	29	<	<	X
aijbe-979	204	30	0.05	0.05	NUM
aijbe-979	204	31	.	.	PUNCT
aijbe-979	204	32	table	table	NOUN
aijbe-979	204	33	4.10	4.10	NUM
aijbe-979	204	34	:	:	PUNCT
aijbe-979	204	35	coefficient	coefficient	NOUN
aijbe-979	204	36	summary	summary	NOUN
aijbe-979	204	37	model	model	NOUN
aijbe-979	204	38	unstandardized	unstandardized	ADJ
aijbe-979	204	39	coefficients	coefficient	NOUN
aijbe-979	204	40	standardized	standardize	VERB
aijbe-979	204	41	coefficients	coefficient	NOUN
aijbe-979	204	42	t	t	PROPN
aijbe-979	204	43	sig	sig	PROPN
aijbe-979	204	44	.	.	PUNCT
aijbe-979	205	1	b	b	X
aijbe-979	205	2	std	std	PROPN
aijbe-979	205	3	.	.	NOUN
aijbe-979	205	4	error	error	NOUN
aijbe-979	205	5	beta	beta	NOUN
aijbe-979	205	6	1	1	NUM
aijbe-979	205	7	(	(	PUNCT
aijbe-979	205	8	constant	constant	ADJ
aijbe-979	205	9	)	)	PUNCT
aijbe-979	205	10	39.053	39.053	NUM
aijbe-979	205	11	52.758	52.758	NUM
aijbe-979	205	12	.740	.740	NUM
aijbe-979	205	13	.536	.536	NUM
aijbe-979	205	14	risk	risk	NOUN
aijbe-979	205	15	management	management	NOUN
aijbe-979	205	16	1.828	1.828	NUM
aijbe-979	205	17	.178	.178	NUM
aijbe-979	205	18	.991	.991	NUM
aijbe-979	205	19	10.290	10.290	NUM
aijbe-979	205	20	.009	.009	NUM
aijbe-979	205	21	control	control	NOUN
aijbe-979	205	22	compliance	compliance	NOUN
aijbe-979	205	23	1.138	1.138	NUM
aijbe-979	205	24	.100	.100	NUM
aijbe-979	205	25	.992	.992	NUM
aijbe-979	205	26	11.404	11.404	NUM
aijbe-979	205	27	.008	.008	NUM
aijbe-979	205	28	asset	asset	NOUN
aijbe-979	205	29	safeguarding	safeguarding	NOUN
aijbe-979	205	30	,	,	PUNCT
aijbe-979	205	31	1.079	1.079	NUM
aijbe-979	205	32	.113	.113	NUM
aijbe-979	205	33	.989	.989	NUM
aijbe-979	205	34	9.578	9.578	NUM
aijbe-979	205	35	.011	.011	NUM
aijbe-979	205	36	eke	eke	ADJ
aijbe-979	205	37	robert	robert	PROPN
aijbe-979	205	38	ike	ike	PROPN
aijbe-979	205	39	and	and	CCONJ
aijbe-979	205	40	glory	glory	NOUN
aijbe-979	205	41	eghoghon	eghoghon	NOUN
aijbe-979	205	42	ihunde	ihunde	NOUN
aijbe-979	205	43	(	(	PUNCT
aijbe-979	205	44	2025	2025	NUM
aijbe-979	205	45	)	)	PUNCT
aijbe-979	205	46	29	29	NUM
aijbe-979	205	47	american	american	ADJ
aijbe-979	205	48	interdisciplinary	interdisciplinary	ADJ
aijbe-979	205	49	journal	journal	NOUN
aijbe-979	205	50	of	of	ADP
aijbe-979	205	51	business	business	NOUN
aijbe-979	205	52	and	and	CCONJ
aijbe-979	205	53	economics	economic	NOUN
aijbe-979	206	1	|	|	ADV
aijbe-979	206	2	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-979	206	3	source	source	NOUN
aijbe-979	206	4	:	:	PUNCT
aijbe-979	206	5	regression	regression	NOUN
aijbe-979	206	6	output	output	NOUN
aijbe-979	206	7	,	,	PUNCT
aijbe-979	206	8	2024	2024	NUM
aijbe-979	206	9	the	the	DET
aijbe-979	206	10	table	table	NOUN
aijbe-979	206	11	of	of	ADP
aijbe-979	206	12	coefficient	coefficient	NOUN
aijbe-979	206	13	shows	show	VERB
aijbe-979	206	14	how	how	SCONJ
aijbe-979	206	15	the	the	DET
aijbe-979	206	16	independent	independent	ADJ
aijbe-979	206	17	variables	variable	NOUN
aijbe-979	206	18	are	be	AUX
aijbe-979	206	19	related	relate	VERB
aijbe-979	206	20	.	.	PUNCT
aijbe-979	207	1	from	from	ADP
aijbe-979	207	2	the	the	DET
aijbe-979	207	3	table	table	NOUN
aijbe-979	207	4	above	above	ADV
aijbe-979	207	5	,	,	PUNCT
aijbe-979	207	6	it	it	PRON
aijbe-979	207	7	shows	show	VERB
aijbe-979	207	8	that	that	SCONJ
aijbe-979	207	9	risk	risk	NOUN
aijbe-979	207	10	management	management	NOUN
aijbe-979	207	11	role	role	NOUN
aijbe-979	207	12	,	,	PUNCT
aijbe-979	207	13	internal	internal	ADJ
aijbe-979	207	14	control	control	NOUN
aijbe-979	207	15	compliance	compliance	NOUN
aijbe-979	207	16	,	,	PUNCT
aijbe-979	207	17	asset	asset	NOUN
aijbe-979	207	18	safeguarding	safeguard	VERB
aijbe-979	207	19	role	role	NOUN
aijbe-979	207	20	,	,	PUNCT
aijbe-979	207	21	have	have	VERB
aijbe-979	207	22	positive	positive	ADJ
aijbe-979	207	23	impact	impact	NOUN
aijbe-979	207	24	on	on	ADP
aijbe-979	207	25	profitability	profitability	NOUN
aijbe-979	207	26	of	of	ADP
aijbe-979	207	27	deposit	deposit	NOUN
aijbe-979	207	28	money	money	NOUN
aijbe-979	207	29	banks	bank	NOUN
aijbe-979	207	30	in	in	ADP
aijbe-979	207	31	benin	benin	PROPN
aijbe-979	207	32	city	city	PROPN
aijbe-979	207	33	,	,	PUNCT
aijbe-979	207	34	edo	edo	PROPN
aijbe-979	207	35	state	state	NOUN
aijbe-979	207	36	.	.	PUNCT
aijbe-979	208	1	test	test	NOUN
aijbe-979	208	2	of	of	ADP
aijbe-979	208	3	hypotheses	hypothesis	NOUN
aijbe-979	208	4	1	1	NUM
aijbe-979	208	5	.	.	X
aijbe-979	208	6	risk	risk	NOUN
aijbe-979	208	7	management	management	NOUN
aijbe-979	208	8	roles	role	NOUN
aijbe-979	208	9	of	of	ADP
aijbe-979	208	10	internal	internal	ADJ
aijbe-979	208	11	auditors	auditor	NOUN
aijbe-979	208	12	do	do	AUX
aijbe-979	208	13	not	not	PART
aijbe-979	208	14	have	have	VERB
aijbe-979	208	15	significant	significant	ADJ
aijbe-979	208	16	impact	impact	NOUN
aijbe-979	208	17	on	on	ADP
aijbe-979	208	18	profitability	profitability	NOUN
aijbe-979	208	19	in	in	ADP
aijbe-979	208	20	deposit	deposit	NOUN
aijbe-979	208	21	money	money	NOUN
aijbe-979	208	22	banks	bank	NOUN
aijbe-979	208	23	;	;	PUNCT
aijbe-979	208	24	table	table	NOUN
aijbe-979	208	25	4.3.3	4.3.3	NUM
aijbe-979	208	26	indicates	indicate	VERB
aijbe-979	208	27	that	that	SCONJ
aijbe-979	208	28	the	the	DET
aijbe-979	208	29	p	p	NOUN
aijbe-979	208	30	-	-	PUNCT
aijbe-979	208	31	value	value	NOUN
aijbe-979	208	32	of	of	ADP
aijbe-979	208	33	0.009	0.009	NUM
aijbe-979	208	34	is	be	AUX
aijbe-979	208	35	highly	highly	ADV
aijbe-979	208	36	significant	significant	ADJ
aijbe-979	208	37	at	at	ADP
aijbe-979	208	38	the	the	DET
aijbe-979	208	39	5	5	NUM
aijbe-979	208	40	%	%	NOUN
aijbe-979	208	41	significance	significance	NOUN
aijbe-979	208	42	level	level	NOUN
aijbe-979	208	43	,	,	PUNCT
aijbe-979	208	44	as	as	SCONJ
aijbe-979	208	45	it	it	PRON
aijbe-979	208	46	is	be	AUX
aijbe-979	208	47	less	less	ADJ
aijbe-979	208	48	than	than	ADP
aijbe-979	208	49	the	the	DET
aijbe-979	208	50	alpha	alpha	NOUN
aijbe-979	208	51	value	value	NOUN
aijbe-979	208	52	(	(	PUNCT
aijbe-979	208	53	0.009	0.009	NUM
aijbe-979	208	54	<	<	NOUN
aijbe-979	208	55	0.05	0.05	NUM
aijbe-979	208	56	)	)	PUNCT
aijbe-979	208	57	.	.	PUNCT
aijbe-979	209	1	the	the	DET
aijbe-979	209	2	regression	regression	NOUN
aijbe-979	209	3	results	result	VERB
aijbe-979	209	4	in	in	ADP
aijbe-979	209	5	the	the	DET
aijbe-979	209	6	same	same	ADJ
aijbe-979	209	7	table	table	NOUN
aijbe-979	209	8	reveal	reveal	VERB
aijbe-979	209	9	that	that	SCONJ
aijbe-979	209	10	the	the	DET
aijbe-979	209	11	risk	risk	NOUN
aijbe-979	209	12	management	management	NOUN
aijbe-979	209	13	roles	role	NOUN
aijbe-979	209	14	of	of	ADP
aijbe-979	209	15	the	the	DET
aijbe-979	209	16	explanatory	explanatory	ADJ
aijbe-979	209	17	variable	variable	NOUN
aijbe-979	209	18	have	have	VERB
aijbe-979	209	19	a	a	DET
aijbe-979	209	20	positive	positive	ADJ
aijbe-979	209	21	and	and	CCONJ
aijbe-979	209	22	statistically	statistically	ADV
aijbe-979	209	23	significant	significant	ADJ
aijbe-979	209	24	impact	impact	NOUN
aijbe-979	209	25	.	.	PUNCT
aijbe-979	210	1	this	this	PRON
aijbe-979	210	2	is	be	AUX
aijbe-979	210	3	evidenced	evidence	VERB
aijbe-979	210	4	by	by	ADP
aijbe-979	210	5	the	the	DET
aijbe-979	210	6	coefficient	coefficient	NOUN
aijbe-979	210	7	value	value	NOUN
aijbe-979	210	8	of	of	ADP
aijbe-979	210	9	0.991	0.991	NUM
aijbe-979	210	10	and	and	CCONJ
aijbe-979	210	11	a	a	DET
aijbe-979	210	12	t	t	NOUN
aijbe-979	210	13	-	-	PUNCT
aijbe-979	210	14	statistic	statistic	NOUN
aijbe-979	210	15	of	of	ADP
aijbe-979	210	16	10.290	10.290	NUM
aijbe-979	210	17	,	,	PUNCT
aijbe-979	210	18	indicating	indicate	VERB
aijbe-979	210	19	a	a	DET
aijbe-979	210	20	significant	significant	ADJ
aijbe-979	210	21	positive	positive	ADJ
aijbe-979	210	22	relationship	relationship	NOUN
aijbe-979	210	23	between	between	ADP
aijbe-979	210	24	risk	risk	NOUN
aijbe-979	210	25	management	management	NOUN
aijbe-979	210	26	roles	role	NOUN
aijbe-979	210	27	and	and	CCONJ
aijbe-979	210	28	bank	bank	NOUN
aijbe-979	210	29	profitability	profitability	NOUN
aijbe-979	210	30	at	at	ADP
aijbe-979	210	31	the	the	DET
aijbe-979	210	32	5	5	NUM
aijbe-979	210	33	%	%	NOUN
aijbe-979	210	34	significance	significance	NOUN
aijbe-979	210	35	level	level	NOUN
aijbe-979	210	36	.	.	PUNCT
aijbe-979	211	1	decision	decision	NOUN
aijbe-979	211	2	:	:	PUNCT
aijbe-979	211	3	since	since	SCONJ
aijbe-979	211	4	the	the	DET
aijbe-979	211	5	p	p	NOUN
aijbe-979	211	6	-	-	PUNCT
aijbe-979	211	7	value	value	NOUN
aijbe-979	211	8	of	of	ADP
aijbe-979	211	9	the	the	DET
aijbe-979	211	10	test	test	NOUN
aijbe-979	211	11	statistic	statistic	NOUN
aijbe-979	211	12	is	be	AUX
aijbe-979	211	13	less	less	ADJ
aijbe-979	211	14	than	than	ADP
aijbe-979	211	15	or	or	CCONJ
aijbe-979	211	16	equal	equal	ADJ
aijbe-979	211	17	to	to	ADP
aijbe-979	211	18	the	the	DET
aijbe-979	211	19	alpha	alpha	NOUN
aijbe-979	211	20	value	value	NOUN
aijbe-979	211	21	,	,	PUNCT
aijbe-979	211	22	the	the	DET
aijbe-979	211	23	null	null	ADJ
aijbe-979	211	24	hypothesis	hypothesis	NOUN
aijbe-979	211	25	is	be	AUX
aijbe-979	211	26	rejected	reject	VERB
aijbe-979	211	27	,	,	PUNCT
aijbe-979	211	28	and	and	CCONJ
aijbe-979	211	29	the	the	DET
aijbe-979	211	30	alternative	alternative	ADJ
aijbe-979	211	31	hypothesis	hypothesis	NOUN
aijbe-979	211	32	is	be	AUX
aijbe-979	211	33	accepted	accept	VERB
aijbe-979	211	34	.	.	PUNCT
aijbe-979	212	1	this	this	PRON
aijbe-979	212	2	confirms	confirm	VERB
aijbe-979	212	3	that	that	SCONJ
aijbe-979	212	4	the	the	DET
aijbe-979	212	5	risk	risk	NOUN
aijbe-979	212	6	management	management	NOUN
aijbe-979	212	7	roles	role	NOUN
aijbe-979	212	8	of	of	ADP
aijbe-979	212	9	internal	internal	ADJ
aijbe-979	212	10	auditors	auditor	NOUN
aijbe-979	212	11	significantly	significantly	ADV
aijbe-979	212	12	impact	impact	VERB
aijbe-979	212	13	the	the	DET
aijbe-979	212	14	profitability	profitability	NOUN
aijbe-979	212	15	of	of	ADP
aijbe-979	212	16	deposit	deposit	NOUN
aijbe-979	212	17	money	money	NOUN
aijbe-979	212	18	banks	bank	NOUN
aijbe-979	212	19	.	.	PUNCT
aijbe-979	213	1	hypothesis	hypothesis	NOUN
aijbe-979	213	2	two	two	NUM
aijbe-979	213	3	ho2	ho2	NOUN
aijbe-979	213	4	:	:	PUNCT
aijbe-979	213	5	there	there	PRON
aijbe-979	213	6	is	be	VERB
aijbe-979	213	7	no	no	DET
aijbe-979	213	8	significant	significant	ADJ
aijbe-979	213	9	relationship	relationship	NOUN
aijbe-979	213	10	between	between	ADP
aijbe-979	213	11	control	control	NOUN
aijbe-979	213	12	compliance	compliance	NOUN
aijbe-979	213	13	roles	role	NOUN
aijbe-979	213	14	of	of	ADP
aijbe-979	213	15	internal	internal	ADJ
aijbe-979	213	16	auditors	auditor	NOUN
aijbe-979	213	17	and	and	CCONJ
aijbe-979	213	18	profitability	profitability	NOUN
aijbe-979	213	19	in	in	ADP
aijbe-979	213	20	deposit	deposit	NOUN
aijbe-979	213	21	money	money	NOUN
aijbe-979	213	22	banks	bank	NOUN
aijbe-979	213	23	;	;	PUNCT
aijbe-979	213	24	table	table	NOUN
aijbe-979	213	25	4.3.3	4.3.3	NUM
aijbe-979	213	26	shows	show	VERB
aijbe-979	213	27	that	that	SCONJ
aijbe-979	213	28	the	the	DET
aijbe-979	213	29	p	p	NOUN
aijbe-979	213	30	-	-	PUNCT
aijbe-979	213	31	value	value	NOUN
aijbe-979	213	32	of	of	ADP
aijbe-979	213	33	0.008	0.008	NUM
aijbe-979	213	34	is	be	AUX
aijbe-979	213	35	statistically	statistically	ADV
aijbe-979	213	36	significant	significant	ADJ
aijbe-979	213	37	at	at	ADP
aijbe-979	213	38	the	the	DET
aijbe-979	213	39	5	5	NUM
aijbe-979	213	40	%	%	NOUN
aijbe-979	213	41	significance	significance	NOUN
aijbe-979	213	42	level	level	NOUN
aijbe-979	213	43	,	,	PUNCT
aijbe-979	213	44	as	as	SCONJ
aijbe-979	213	45	it	it	PRON
aijbe-979	213	46	is	be	AUX
aijbe-979	213	47	less	less	ADJ
aijbe-979	213	48	than	than	ADP
aijbe-979	213	49	the	the	DET
aijbe-979	213	50	alpha	alpha	NOUN
aijbe-979	213	51	value	value	NOUN
aijbe-979	213	52	(	(	PUNCT
aijbe-979	213	53	0.008	0.008	NUM
aijbe-979	213	54	<	<	NOUN
aijbe-979	213	55	0.05	0.05	NUM
aijbe-979	213	56	)	)	PUNCT
aijbe-979	213	57	.	.	PUNCT
aijbe-979	214	1	the	the	DET
aijbe-979	214	2	regression	regression	NOUN
aijbe-979	214	3	results	result	VERB
aijbe-979	214	4	further	far	ADV
aijbe-979	214	5	indicate	indicate	VERB
aijbe-979	214	6	that	that	SCONJ
aijbe-979	214	7	the	the	DET
aijbe-979	214	8	control	control	NOUN
aijbe-979	214	9	compliance	compliance	NOUN
aijbe-979	214	10	roles	role	NOUN
aijbe-979	214	11	of	of	ADP
aijbe-979	214	12	the	the	DET
aijbe-979	214	13	explanatory	explanatory	ADJ
aijbe-979	214	14	variable	variable	NOUN
aijbe-979	214	15	have	have	VERB
aijbe-979	214	16	a	a	DET
aijbe-979	214	17	positive	positive	ADJ
aijbe-979	214	18	and	and	CCONJ
aijbe-979	214	19	statistically	statistically	ADV
aijbe-979	214	20	significant	significant	ADJ
aijbe-979	214	21	effect	effect	NOUN
aijbe-979	214	22	.	.	PUNCT
aijbe-979	215	1	this	this	PRON
aijbe-979	215	2	is	be	AUX
aijbe-979	215	3	supported	support	VERB
aijbe-979	215	4	by	by	ADP
aijbe-979	215	5	a	a	DET
aijbe-979	215	6	coefficient	coefficient	NOUN
aijbe-979	215	7	value	value	NOUN
aijbe-979	215	8	of	of	ADP
aijbe-979	215	9	0.992	0.992	NUM
aijbe-979	215	10	and	and	CCONJ
aijbe-979	215	11	a	a	DET
aijbe-979	215	12	t	t	NOUN
aijbe-979	215	13	-	-	PUNCT
aijbe-979	215	14	statistic	statistic	NOUN
aijbe-979	215	15	of	of	ADP
aijbe-979	215	16	11.404	11.404	NUM
aijbe-979	215	17	,	,	PUNCT
aijbe-979	215	18	demonstrating	demonstrate	VERB
aijbe-979	215	19	a	a	DET
aijbe-979	215	20	significant	significant	ADJ
aijbe-979	215	21	positive	positive	ADJ
aijbe-979	215	22	relationship	relationship	NOUN
aijbe-979	215	23	between	between	ADP
aijbe-979	215	24	control	control	NOUN
aijbe-979	215	25	compliance	compliance	NOUN
aijbe-979	215	26	roles	role	NOUN
aijbe-979	215	27	and	and	CCONJ
aijbe-979	215	28	bank	bank	NOUN
aijbe-979	215	29	profitability	profitability	NOUN
aijbe-979	215	30	at	at	ADP
aijbe-979	215	31	the	the	DET
aijbe-979	215	32	5	5	NUM
aijbe-979	215	33	%	%	NOUN
aijbe-979	215	34	significance	significance	NOUN
aijbe-979	215	35	level	level	NOUN
aijbe-979	215	36	.	.	PUNCT
aijbe-979	216	1	decision	decision	NOUN
aijbe-979	216	2	:	:	PUNCT
aijbe-979	216	3	since	since	SCONJ
aijbe-979	216	4	the	the	DET
aijbe-979	216	5	p	p	NOUN
aijbe-979	216	6	-	-	PUNCT
aijbe-979	216	7	value	value	NOUN
aijbe-979	216	8	is	be	AUX
aijbe-979	216	9	less	less	ADJ
aijbe-979	216	10	than	than	ADP
aijbe-979	216	11	the	the	DET
aijbe-979	216	12	alpha	alpha	NOUN
aijbe-979	216	13	value	value	NOUN
aijbe-979	216	14	,	,	PUNCT
aijbe-979	216	15	the	the	DET
aijbe-979	216	16	null	null	ADJ
aijbe-979	216	17	hypothesis	hypothesis	NOUN
aijbe-979	216	18	is	be	AUX
aijbe-979	216	19	rejected	reject	VERB
aijbe-979	216	20	,	,	PUNCT
aijbe-979	216	21	and	and	CCONJ
aijbe-979	216	22	the	the	DET
aijbe-979	216	23	alternative	alternative	ADJ
aijbe-979	216	24	hypothesis	hypothesis	NOUN
aijbe-979	216	25	is	be	AUX
aijbe-979	216	26	accepted	accept	VERB
aijbe-979	216	27	.	.	PUNCT
aijbe-979	217	1	this	this	PRON
aijbe-979	217	2	confirms	confirm	VERB
aijbe-979	217	3	that	that	SCONJ
aijbe-979	217	4	the	the	DET
aijbe-979	217	5	control	control	NOUN
aijbe-979	217	6	compliance	compliance	NOUN
aijbe-979	217	7	roles	role	NOUN
aijbe-979	217	8	of	of	ADP
aijbe-979	217	9	internal	internal	ADJ
aijbe-979	217	10	auditors	auditor	NOUN
aijbe-979	217	11	have	have	VERB
aijbe-979	217	12	a	a	DET
aijbe-979	217	13	significant	significant	ADJ
aijbe-979	217	14	impact	impact	NOUN
aijbe-979	217	15	on	on	ADP
aijbe-979	217	16	the	the	DET
aijbe-979	217	17	profitability	profitability	NOUN
aijbe-979	217	18	of	of	ADP
aijbe-979	217	19	deposit	deposit	NOUN
aijbe-979	217	20	money	money	NOUN
aijbe-979	217	21	banks	bank	NOUN
aijbe-979	217	22	.	.	PUNCT
aijbe-979	218	1	hypothesis	hypothesis	NOUN
aijbe-979	218	2	three	three	NUM
aijbe-979	218	3	ho3	ho3	NOUN
aijbe-979	218	4	:	:	PUNCT
aijbe-979	218	5	asset	asset	NOUN
aijbe-979	218	6	safeguarding	safeguard	VERB
aijbe-979	218	7	roles	role	NOUN
aijbe-979	218	8	of	of	ADP
aijbe-979	218	9	internal	internal	ADJ
aijbe-979	218	10	auditors	auditor	NOUN
aijbe-979	218	11	do	do	AUX
aijbe-979	218	12	not	not	PART
aijbe-979	218	13	have	have	VERB
aijbe-979	218	14	significant	significant	ADJ
aijbe-979	218	15	impact	impact	NOUN
aijbe-979	218	16	on	on	ADP
aijbe-979	218	17	profitability	profitability	NOUN
aijbe-979	218	18	in	in	ADP
aijbe-979	218	19	deposit	deposit	NOUN
aijbe-979	218	20	money	money	NOUN
aijbe-979	218	21	banks	bank	NOUN
aijbe-979	218	22	.	.	PUNCT
aijbe-979	219	1	table	table	NOUN
aijbe-979	219	2	4.3.3	4.3.3	NOUN
aijbe-979	219	3	shows	show	VERB
aijbe-979	219	4	that	that	SCONJ
aijbe-979	219	5	the	the	DET
aijbe-979	219	6	p	p	NOUN
aijbe-979	219	7	-	-	PUNCT
aijbe-979	219	8	value	value	NOUN
aijbe-979	219	9	of	of	ADP
aijbe-979	219	10	0.011	0.011	NUM
aijbe-979	219	11	is	be	AUX
aijbe-979	219	12	statistically	statistically	ADV
aijbe-979	219	13	significant	significant	ADJ
aijbe-979	219	14	at	at	ADP
aijbe-979	219	15	the	the	DET
aijbe-979	219	16	5	5	NUM
aijbe-979	219	17	%	%	NOUN
aijbe-979	219	18	significance	significance	NOUN
aijbe-979	219	19	level	level	NOUN
aijbe-979	219	20	,	,	PUNCT
aijbe-979	219	21	as	as	SCONJ
aijbe-979	219	22	it	it	PRON
aijbe-979	219	23	is	be	AUX
aijbe-979	219	24	less	less	ADJ
aijbe-979	219	25	than	than	ADP
aijbe-979	219	26	the	the	DET
aijbe-979	219	27	alpha	alpha	NOUN
aijbe-979	219	28	value	value	NOUN
aijbe-979	219	29	(	(	PUNCT
aijbe-979	219	30	0.011	0.011	NUM
aijbe-979	219	31	<	<	X
aijbe-979	219	32	0.05	0.05	NUM
aijbe-979	219	33	)	)	PUNCT
aijbe-979	219	34	.	.	PUNCT
aijbe-979	220	1	the	the	DET
aijbe-979	220	2	regression	regression	NOUN
aijbe-979	220	3	results	result	VERB
aijbe-979	220	4	further	far	ADV
aijbe-979	220	5	demonstrate	demonstrate	VERB
aijbe-979	220	6	that	that	SCONJ
aijbe-979	220	7	the	the	DET
aijbe-979	220	8	asset	asset	NOUN
aijbe-979	220	9	safeguarding	safeguard	VERB
aijbe-979	220	10	roles	role	NOUN
aijbe-979	220	11	of	of	ADP
aijbe-979	220	12	the	the	DET
aijbe-979	220	13	explanatory	explanatory	ADJ
aijbe-979	220	14	variable	variable	NOUN
aijbe-979	220	15	have	have	VERB
aijbe-979	220	16	a	a	DET
aijbe-979	220	17	positive	positive	ADJ
aijbe-979	220	18	and	and	CCONJ
aijbe-979	220	19	statistically	statistically	ADV
aijbe-979	220	20	significant	significant	ADJ
aijbe-979	220	21	effect	effect	NOUN
aijbe-979	220	22	.	.	PUNCT
aijbe-979	221	1	this	this	PRON
aijbe-979	221	2	is	be	AUX
aijbe-979	221	3	reflected	reflect	VERB
aijbe-979	221	4	in	in	ADP
aijbe-979	221	5	a	a	DET
aijbe-979	221	6	coefficient	coefficient	NOUN
aijbe-979	221	7	value	value	NOUN
aijbe-979	221	8	of	of	ADP
aijbe-979	221	9	0.989	0.989	NUM
aijbe-979	221	10	and	and	CCONJ
aijbe-979	221	11	a	a	DET
aijbe-979	221	12	t	t	NOUN
aijbe-979	221	13	-	-	PUNCT
aijbe-979	221	14	statistic	statistic	NOUN
aijbe-979	221	15	of	of	ADP
aijbe-979	221	16	9.578	9.578	NUM
aijbe-979	221	17	,	,	PUNCT
aijbe-979	221	18	indicating	indicate	VERB
aijbe-979	221	19	a	a	DET
aijbe-979	221	20	significant	significant	ADJ
aijbe-979	221	21	positive	positive	ADJ
aijbe-979	221	22	relationship	relationship	NOUN
aijbe-979	221	23	between	between	ADP
aijbe-979	221	24	asset	asset	NOUN
aijbe-979	221	25	safeguarding	safeguard	VERB
aijbe-979	221	26	roles	role	NOUN
aijbe-979	221	27	and	and	CCONJ
aijbe-979	221	28	bank	bank	NOUN
aijbe-979	221	29	profitability	profitability	NOUN
aijbe-979	221	30	at	at	ADP
aijbe-979	221	31	the	the	DET
aijbe-979	221	32	5	5	NUM
aijbe-979	221	33	%	%	NOUN
aijbe-979	221	34	significance	significance	NOUN
aijbe-979	221	35	level	level	NOUN
aijbe-979	221	36	.	.	PUNCT
aijbe-979	222	1	decision	decision	NOUN
aijbe-979	222	2	:	:	PUNCT
aijbe-979	222	3	since	since	SCONJ
aijbe-979	222	4	the	the	DET
aijbe-979	222	5	p	p	NOUN
aijbe-979	222	6	-	-	PUNCT
aijbe-979	222	7	value	value	NOUN
aijbe-979	222	8	is	be	AUX
aijbe-979	222	9	less	less	ADJ
aijbe-979	222	10	than	than	ADP
aijbe-979	222	11	the	the	DET
aijbe-979	222	12	alpha	alpha	NOUN
aijbe-979	222	13	value	value	NOUN
aijbe-979	222	14	,	,	PUNCT
aijbe-979	222	15	the	the	DET
aijbe-979	222	16	null	null	ADJ
aijbe-979	222	17	hypothesis	hypothesis	NOUN
aijbe-979	222	18	is	be	AUX
aijbe-979	222	19	rejected	reject	VERB
aijbe-979	222	20	,	,	PUNCT
aijbe-979	222	21	and	and	CCONJ
aijbe-979	222	22	the	the	DET
aijbe-979	222	23	alternative	alternative	ADJ
aijbe-979	222	24	hypothesis	hypothesis	NOUN
aijbe-979	222	25	is	be	AUX
aijbe-979	222	26	accepted	accept	VERB
aijbe-979	222	27	.	.	PUNCT
aijbe-979	223	1	this	this	PRON
aijbe-979	223	2	confirms	confirm	VERB
aijbe-979	223	3	that	that	SCONJ
aijbe-979	223	4	the	the	DET
aijbe-979	223	5	asset	asset	NOUN
aijbe-979	223	6	safeguarding	safeguard	VERB
aijbe-979	223	7	roles	role	NOUN
aijbe-979	223	8	of	of	ADP
aijbe-979	223	9	internal	internal	ADJ
aijbe-979	223	10	auditors	auditor	NOUN
aijbe-979	223	11	significantly	significantly	ADV
aijbe-979	223	12	impact	impact	VERB
aijbe-979	223	13	the	the	DET
aijbe-979	223	14	profitability	profitability	NOUN
aijbe-979	223	15	of	of	ADP
aijbe-979	223	16	deposit	deposit	NOUN
aijbe-979	223	17	money	money	NOUN
aijbe-979	223	18	banks	bank	NOUN
aijbe-979	223	19	.	.	PUNCT
aijbe-979	224	1	discussion	discussion	NOUN
aijbe-979	224	2	of	of	ADP
aijbe-979	224	3	findings	findings	PROPN
aijbe-979	224	4	a.	a.	PROPN
aijbe-979	224	5	b.	b.	PROPN
aijbe-979	224	6	dependent	dependent	ADJ
aijbe-979	224	7	variable	variable	NOUN
aijbe-979	224	8	:	:	PUNCT
aijbe-979	224	9	profitability	profitability	NOUN
aijbe-979	224	10	of	of	ADP
aijbe-979	224	11	deposit	deposit	NOUN
aijbe-979	224	12	money	money	NOUN
aijbe-979	224	13	banks	bank	NOUN
aijbe-979	224	14	eke	eke	ADJ
aijbe-979	224	15	robert	robert	PROPN
aijbe-979	224	16	ike	ike	PROPN
aijbe-979	224	17	and	and	CCONJ
aijbe-979	224	18	glory	glory	NOUN
aijbe-979	224	19	eghoghon	eghoghon	NOUN
aijbe-979	224	20	ihunde	ihunde	NOUN
aijbe-979	224	21	(	(	PUNCT
aijbe-979	224	22	2025	2025	NUM
aijbe-979	224	23	)	)	PUNCT
aijbe-979	224	24	30	30	NUM
aijbe-979	224	25	american	american	ADJ
aijbe-979	224	26	interdisciplinary	interdisciplinary	ADJ
aijbe-979	224	27	journal	journal	NOUN
aijbe-979	224	28	of	of	ADP
aijbe-979	224	29	business	business	NOUN
aijbe-979	224	30	and	and	CCONJ
aijbe-979	224	31	economics	economic	NOUN
aijbe-979	224	32	|	|	ADV
aijbe-979	224	33	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	224	34	hypothesis	hypothesis	NOUN
aijbe-979	224	35	one	one	NUM
aijbe-979	224	36	:	:	PUNCT
aijbe-979	224	37	the	the	DET
aijbe-979	224	38	first	first	ADJ
aijbe-979	224	39	hypothesis	hypothesis	NOUN
aijbe-979	224	40	posits	posit	NOUN
aijbe-979	224	41	that	that	SCONJ
aijbe-979	224	42	the	the	DET
aijbe-979	224	43	risk	risk	NOUN
aijbe-979	224	44	management	management	NOUN
aijbe-979	224	45	roles	role	NOUN
aijbe-979	224	46	of	of	ADP
aijbe-979	224	47	internal	internal	ADJ
aijbe-979	224	48	auditors	auditor	NOUN
aijbe-979	224	49	significantly	significantly	ADV
aijbe-979	224	50	impact	impact	VERB
aijbe-979	224	51	on	on	ADP
aijbe-979	224	52	deposit	deposit	NOUN
aijbe-979	224	53	money	money	NOUN
aijbe-979	224	54	banks	bank	NOUN
aijbe-979	224	55	profit	profit	NOUN
aijbe-979	224	56	.	.	PUNCT
aijbe-979	225	1	this	this	PRON
aijbe-979	225	2	aligns	align	VERB
aijbe-979	225	3	with	with	ADP
aijbe-979	225	4	the	the	DET
aijbe-979	225	5	findings	finding	NOUN
aijbe-979	225	6	of	of	ADP
aijbe-979	225	7	aifuwa	aifuwa	PROPN
aijbe-979	225	8	,	,	PUNCT
aijbe-979	225	9	enehizena	enehizena	NOUN
aijbe-979	225	10	,	,	PUNCT
aijbe-979	225	11	and	and	CCONJ
aijbe-979	225	12	osazebvaru	osazebvaru	NOUN
aijbe-979	225	13	(	(	PUNCT
aijbe-979	225	14	2020	2020	NUM
aijbe-979	225	15	)	)	PUNCT
aijbe-979	225	16	,	,	PUNCT
aijbe-979	225	17	who	who	PRON
aijbe-979	225	18	emphasized	emphasize	VERB
aijbe-979	225	19	that	that	SCONJ
aijbe-979	225	20	management	management	NOUN
aijbe-979	225	21	of	of	ADP
aijbe-979	225	22	risk	risk	NOUN
aijbe-979	225	23	is	be	AUX
aijbe-979	225	24	crucial	crucial	ADJ
aijbe-979	225	25	for	for	ADP
aijbe-979	225	26	the	the	DET
aijbe-979	225	27	good	good	ADJ
aijbe-979	225	28	performance	performance	NOUN
aijbe-979	225	29	of	of	ADP
aijbe-979	225	30	banking	banking	NOUN
aijbe-979	225	31	operations	operation	NOUN
aijbe-979	225	32	.	.	PUNCT
aijbe-979	226	1	risk	risk	NOUN
aijbe-979	226	2	management	management	NOUN
aijbe-979	226	3	is	be	AUX
aijbe-979	226	4	essential	essential	ADJ
aijbe-979	226	5	in	in	ADP
aijbe-979	226	6	any	any	DET
aijbe-979	226	7	business	business	NOUN
aijbe-979	226	8	,	,	PUNCT
aijbe-979	226	9	as	as	SCONJ
aijbe-979	226	10	failing	fail	VERB
aijbe-979	226	11	to	to	PART
aijbe-979	226	12	address	address	VERB
aijbe-979	226	13	risks	risk	NOUN
aijbe-979	226	14	is	be	AUX
aijbe-979	226	15	itself	itself	PRON
aijbe-979	226	16	risky	risky	ADJ
aijbe-979	226	17	.	.	PUNCT
aijbe-979	227	1	similarly	similarly	ADV
aijbe-979	227	2	,	,	PUNCT
aijbe-979	227	3	egolum	egolum	PROPN
aijbe-979	227	4	et	et	PROPN
aijbe-979	227	5	al	al	PROPN
aijbe-979	227	6	.	.	PROPN
aijbe-979	228	1	(	(	PUNCT
aijbe-979	228	2	2021	2021	NUM
aijbe-979	228	3	)	)	PUNCT
aijbe-979	228	4	highlighted	highlight	VERB
aijbe-979	228	5	that	that	SCONJ
aijbe-979	228	6	risk	risk	NOUN
aijbe-979	228	7	management	management	NOUN
aijbe-979	228	8	safeguards	safeguard	VERB
aijbe-979	228	9	assets	asset	NOUN
aijbe-979	228	10	and	and	CCONJ
aijbe-979	228	11	income	income	NOUN
aijbe-979	228	12	while	while	SCONJ
aijbe-979	228	13	serving	serve	VERB
aijbe-979	228	14	as	as	ADP
aijbe-979	228	15	an	an	DET
aijbe-979	228	16	administrative	administrative	ADJ
aijbe-979	228	17	function	function	NOUN
aijbe-979	228	18	that	that	PRON
aijbe-979	228	19	employs	employ	VERB
aijbe-979	228	20	practical	practical	ADJ
aijbe-979	228	21	strategies	strategy	NOUN
aijbe-979	228	22	to	to	PART
aijbe-979	228	23	mitigate	mitigate	VERB
aijbe-979	228	24	risks	risk	NOUN
aijbe-979	228	25	.	.	PUNCT
aijbe-979	229	1	changwony	changwony	ADJ
aijbe-979	229	2	and	and	CCONJ
aijbe-979	229	3	rotich	rotich	NOUN
aijbe-979	229	4	(	(	PUNCT
aijbe-979	229	5	2015	2015	NUM
aijbe-979	229	6	)	)	PUNCT
aijbe-979	229	7	further	far	ADV
aijbe-979	229	8	demonstrated	demonstrate	VERB
aijbe-979	229	9	that	that	SCONJ
aijbe-979	229	10	factors	factor	NOUN
aijbe-979	229	11	such	such	ADJ
aijbe-979	229	12	as	as	ADP
aijbe-979	229	13	the	the	DET
aijbe-979	229	14	positioning	positioning	NOUN
aijbe-979	229	15	of	of	ADP
aijbe-979	229	16	internal	internal	ADJ
aijbe-979	229	17	audit	audit	NOUN
aijbe-979	229	18	functions	function	NOUN
aijbe-979	229	19	,	,	PUNCT
aijbe-979	229	20	risk	risk	NOUN
aijbe-979	229	21	identification	identification	NOUN
aijbe-979	229	22	,	,	PUNCT
aijbe-979	229	23	measurement	measurement	NOUN
aijbe-979	229	24	and	and	CCONJ
aijbe-979	229	25	prioritization	prioritization	NOUN
aijbe-979	229	26	,	,	PUNCT
aijbe-979	229	27	audit	audit	NOUN
aijbe-979	229	28	independence	independence	NOUN
aijbe-979	229	29	,	,	PUNCT
aijbe-979	229	30	and	and	CCONJ
aijbe-979	229	31	staffing	staffing	NOUN
aijbe-979	229	32	significantly	significantly	ADV
aijbe-979	229	33	contribute	contribute	VERB
aijbe-979	229	34	to	to	ADP
aijbe-979	229	35	effective	effective	ADJ
aijbe-979	229	36	corporate	corporate	ADJ
aijbe-979	229	37	governance	governance	NOUN
aijbe-979	229	38	.	.	PUNCT
aijbe-979	230	1	in	in	ADP
aijbe-979	230	2	syria	syria	PROPN
aijbe-979	230	3	,	,	PUNCT
aijbe-979	230	4	kerazan	kerazan	NOUN
aijbe-979	230	5	(	(	PUNCT
aijbe-979	230	6	2016	2016	NUM
aijbe-979	230	7	)	)	PUNCT
aijbe-979	230	8	found	find	VERB
aijbe-979	230	9	that	that	SCONJ
aijbe-979	230	10	internal	internal	ADJ
aijbe-979	230	11	audit	audit	NOUN
aijbe-979	230	12	functions	function	NOUN
aijbe-979	230	13	do	do	AUX
aijbe-979	230	14	not	not	PART
aijbe-979	230	15	contribute	contribute	VERB
aijbe-979	230	16	significantly	significantly	ADV
aijbe-979	230	17	in	in	ADP
aijbe-979	230	18	managing	manage	VERB
aijbe-979	230	19	risk	risk	NOUN
aijbe-979	230	20	to	to	ADP
aijbe-979	230	21	both	both	CCONJ
aijbe-979	230	22	national	national	ADJ
aijbe-979	230	23	and	and	CCONJ
aijbe-979	230	24	private	private	ADJ
aijbe-979	230	25	banks	bank	NOUN
aijbe-979	230	26	.	.	PUNCT
aijbe-979	231	1	hypothesis	hypothesis	NOUN
aijbe-979	231	2	two	two	NUM
aijbe-979	231	3	:	:	PUNCT
aijbe-979	231	4	the	the	DET
aijbe-979	231	5	second	second	ADJ
aijbe-979	231	6	hypothesis	hypothesis	NOUN
aijbe-979	231	7	asserts	assert	VERB
aijbe-979	231	8	that	that	SCONJ
aijbe-979	231	9	the	the	DET
aijbe-979	231	10	control	control	NOUN
aijbe-979	231	11	compliance	compliance	NOUN
aijbe-979	231	12	roles	role	NOUN
aijbe-979	231	13	of	of	ADP
aijbe-979	231	14	internal	internal	ADJ
aijbe-979	231	15	auditors	auditor	NOUN
aijbe-979	231	16	significantly	significantly	ADV
aijbe-979	231	17	influence	influence	VERB
aijbe-979	231	18	the	the	DET
aijbe-979	231	19	profitability	profitability	NOUN
aijbe-979	231	20	of	of	ADP
aijbe-979	231	21	deposit	deposit	NOUN
aijbe-979	231	22	money	money	NOUN
aijbe-979	231	23	banks	bank	NOUN
aijbe-979	231	24	.	.	PUNCT
aijbe-979	232	1	this	this	DET
aijbe-979	232	2	finding	finding	NOUN
aijbe-979	232	3	is	be	AUX
aijbe-979	232	4	consistent	consistent	ADJ
aijbe-979	232	5	with	with	ADP
aijbe-979	232	6	didier	didier	NOUN
aijbe-979	232	7	(	(	PUNCT
aijbe-979	232	8	2016	2016	NUM
aijbe-979	232	9	)	)	PUNCT
aijbe-979	232	10	,	,	PUNCT
aijbe-979	232	11	who	who	PRON
aijbe-979	232	12	noted	note	VERB
aijbe-979	232	13	that	that	SCONJ
aijbe-979	232	14	control	control	NOUN
aijbe-979	232	15	audits	audits	NOUN
aijbe-979	232	16	can	can	AUX
aijbe-979	232	17	incorporate	incorporate	VERB
aijbe-979	232	18	mechanisms	mechanism	NOUN
aijbe-979	232	19	to	to	PART
aijbe-979	232	20	detect	detect	VERB
aijbe-979	232	21	or	or	CCONJ
aijbe-979	232	22	prevent	prevent	VERB
aijbe-979	232	23	fraudulent	fraudulent	ADJ
aijbe-979	232	24	transactions	transaction	NOUN
aijbe-979	232	25	,	,	PUNCT
aijbe-979	232	26	enhancing	enhance	VERB
aijbe-979	232	27	corporate	corporate	ADJ
aijbe-979	232	28	income	income	NOUN
aijbe-979	232	29	by	by	ADP
aijbe-979	232	30	ensuring	ensure	VERB
aijbe-979	232	31	the	the	DET
aijbe-979	232	32	effectiveness	effectiveness	NOUN
aijbe-979	232	33	of	of	ADP
aijbe-979	232	34	control	control	NOUN
aijbe-979	232	35	systems	system	NOUN
aijbe-979	232	36	.	.	PUNCT
aijbe-979	233	1	however	however	ADV
aijbe-979	233	2	,	,	PUNCT
aijbe-979	233	3	such	such	ADJ
aijbe-979	233	4	audits	audits	NOUN
aijbe-979	233	5	primarily	primarily	ADV
aijbe-979	233	6	assure	assure	VERB
aijbe-979	233	7	functionality	functionality	NOUN
aijbe-979	233	8	rather	rather	ADV
aijbe-979	233	9	than	than	ADP
aijbe-979	233	10	detecting	detect	VERB
aijbe-979	233	11	fraud	fraud	NOUN
aijbe-979	233	12	or	or	CCONJ
aijbe-979	233	13	corruption	corruption	NOUN
aijbe-979	233	14	.	.	PUNCT
aijbe-979	234	1	alashe	alashe	PROPN
aijbe-979	234	2	and	and	CCONJ
aijbe-979	234	3	bello	bello	PROPN
aijbe-979	234	4	(	(	PUNCT
aijbe-979	234	5	2021	2021	NUM
aijbe-979	234	6	)	)	PUNCT
aijbe-979	234	7	similarly	similarly	ADV
aijbe-979	234	8	concluded	conclude	VERB
aijbe-979	234	9	that	that	SCONJ
aijbe-979	234	10	internal	internal	ADJ
aijbe-979	234	11	audits	audits	NOUN
aijbe-979	234	12	positively	positively	ADV
aijbe-979	234	13	correlate	correlate	VERB
aijbe-979	234	14	with	with	ADP
aijbe-979	234	15	the	the	DET
aijbe-979	234	16	financial	financial	ADJ
aijbe-979	234	17	performance	performance	NOUN
aijbe-979	234	18	of	of	ADP
aijbe-979	234	19	nigerian	nigerian	ADJ
aijbe-979	234	20	deposit	deposit	NOUN
aijbe-979	234	21	money	money	NOUN
aijbe-979	234	22	banks	bank	NOUN
aijbe-979	234	23	.	.	PUNCT
aijbe-979	235	1	hypothesis	hypothesis	NOUN
aijbe-979	235	2	three	three	NUM
aijbe-979	235	3	:	:	PUNCT
aijbe-979	235	4	the	the	DET
aijbe-979	235	5	third	third	ADJ
aijbe-979	235	6	hypothesis	hypothesis	NOUN
aijbe-979	235	7	states	state	VERB
aijbe-979	235	8	that	that	SCONJ
aijbe-979	235	9	the	the	DET
aijbe-979	235	10	asset	asset	NOUN
aijbe-979	235	11	safeguarding	safeguard	VERB
aijbe-979	235	12	roles	role	NOUN
aijbe-979	235	13	of	of	ADP
aijbe-979	235	14	internal	internal	ADJ
aijbe-979	235	15	auditors	auditor	NOUN
aijbe-979	235	16	have	have	VERB
aijbe-979	235	17	a	a	DET
aijbe-979	235	18	significant	significant	ADJ
aijbe-979	235	19	effect	effect	NOUN
aijbe-979	235	20	on	on	ADP
aijbe-979	235	21	the	the	DET
aijbe-979	235	22	profit	profit	NOUN
aijbe-979	235	23	of	of	ADP
aijbe-979	235	24	deposit	deposit	NOUN
aijbe-979	235	25	money	money	NOUN
aijbe-979	235	26	banks	bank	NOUN
aijbe-979	235	27	.	.	PUNCT
aijbe-979	236	1	bierstaker	bierstaker	NOUN
aijbe-979	236	2	and	and	CCONJ
aijbe-979	236	3	pacini	pacini	PROPN
aijbe-979	236	4	(	(	PUNCT
aijbe-979	236	5	2006	2006	NUM
aijbe-979	236	6	)	)	PUNCT
aijbe-979	236	7	observed	observe	VERB
aijbe-979	236	8	that	that	SCONJ
aijbe-979	236	9	financial	financial	ADJ
aijbe-979	236	10	statements	statement	NOUN
aijbe-979	236	11	must	must	AUX
aijbe-979	236	12	meet	meet	VERB
aijbe-979	236	13	qualitative	qualitative	ADJ
aijbe-979	236	14	criteria	criterion	NOUN
aijbe-979	236	15	to	to	PART
aijbe-979	236	16	provide	provide	VERB
aijbe-979	236	17	a	a	DET
aijbe-979	236	18	reliable	reliable	ADJ
aijbe-979	236	19	foundation	foundation	NOUN
aijbe-979	236	20	for	for	ADP
aijbe-979	236	21	decision	decision	NOUN
aijbe-979	236	22	-	-	PUNCT
aijbe-979	236	23	making	make	VERB
aijbe-979	236	24	processes	process	NOUN
aijbe-979	236	25	,	,	PUNCT
aijbe-979	236	26	highlighting	highlight	VERB
aijbe-979	236	27	the	the	DET
aijbe-979	236	28	importance	importance	NOUN
aijbe-979	236	29	of	of	ADP
aijbe-979	236	30	safeguarding	safeguard	VERB
aijbe-979	236	31	assets	asset	NOUN
aijbe-979	236	32	.	.	PUNCT
aijbe-979	237	1	5	5	X
aijbe-979	237	2	.	.	X
aijbe-979	237	3	summary	summary	NOUN
aijbe-979	237	4	of	of	ADP
aijbe-979	237	5	findings	finding	NOUN
aijbe-979	237	6	from	from	ADP
aijbe-979	237	7	the	the	DET
aijbe-979	237	8	analysis	analysis	NOUN
aijbe-979	237	9	of	of	ADP
aijbe-979	237	10	the	the	DET
aijbe-979	237	11	study	study	NOUN
aijbe-979	237	12	and	and	CCONJ
aijbe-979	237	13	hypotheses	hypothesis	NOUN
aijbe-979	237	14	tested	test	VERB
aijbe-979	237	15	,	,	PUNCT
aijbe-979	237	16	the	the	DET
aijbe-979	237	17	following	follow	VERB
aijbe-979	237	18	findings	finding	NOUN
aijbe-979	237	19	were	be	AUX
aijbe-979	237	20	drawn	draw	VERB
aijbe-979	237	21	;	;	PUNCT
aijbe-979	238	1	1	1	X
aijbe-979	238	2	.	.	PUNCT
aijbe-979	238	3	the	the	DET
aijbe-979	238	4	outcome	outcome	NOUN
aijbe-979	238	5	showed	show	VERB
aijbe-979	238	6	that	that	SCONJ
aijbe-979	238	7	risk	risk	NOUN
aijbe-979	238	8	management	management	NOUN
aijbe-979	238	9	roles	role	NOUN
aijbe-979	238	10	of	of	ADP
aijbe-979	238	11	internal	internal	ADJ
aijbe-979	238	12	auditors	auditor	NOUN
aijbe-979	238	13	have	have	VERB
aijbe-979	238	14	significant	significant	ADJ
aijbe-979	238	15	impact	impact	NOUN
aijbe-979	238	16	on	on	ADP
aijbe-979	238	17	profitability	profitability	NOUN
aijbe-979	238	18	in	in	ADP
aijbe-979	238	19	deposit	deposit	NOUN
aijbe-979	238	20	money	money	NOUN
aijbe-979	238	21	banks	bank	NOUN
aijbe-979	238	22	.	.	PUNCT
aijbe-979	239	1	2	2	X
aijbe-979	239	2	.	.	X
aijbe-979	239	3	the	the	DET
aijbe-979	239	4	study	study	NOUN
aijbe-979	239	5	found	find	VERB
aijbe-979	239	6	that	that	SCONJ
aijbe-979	239	7	control	control	NOUN
aijbe-979	239	8	compliance	compliance	NOUN
aijbe-979	239	9	roles	role	NOUN
aijbe-979	239	10	of	of	ADP
aijbe-979	239	11	internal	internal	ADJ
aijbe-979	239	12	auditors	auditor	NOUN
aijbe-979	239	13	have	have	VERB
aijbe-979	239	14	significant	significant	ADJ
aijbe-979	239	15	impact	impact	NOUN
aijbe-979	239	16	on	on	ADP
aijbe-979	239	17	profitability	profitability	NOUN
aijbe-979	239	18	in	in	ADP
aijbe-979	239	19	deposit	deposit	NOUN
aijbe-979	239	20	money	money	NOUN
aijbe-979	239	21	banks	bank	NOUN
aijbe-979	239	22	.	.	PUNCT
aijbe-979	240	1	3	3	X
aijbe-979	240	2	.	.	X
aijbe-979	240	3	it	it	PRON
aijbe-979	240	4	was	be	AUX
aijbe-979	240	5	also	also	ADV
aijbe-979	240	6	found	find	VERB
aijbe-979	240	7	that	that	SCONJ
aijbe-979	240	8	asset	asset	NOUN
aijbe-979	240	9	safeguarding	safeguard	VERB
aijbe-979	240	10	roles	role	NOUN
aijbe-979	240	11	of	of	ADP
aijbe-979	240	12	internal	internal	ADJ
aijbe-979	240	13	auditors	auditor	NOUN
aijbe-979	240	14	have	have	VERB
aijbe-979	240	15	significant	significant	ADJ
aijbe-979	240	16	impact	impact	NOUN
aijbe-979	240	17	on	on	ADP
aijbe-979	240	18	profitability	profitability	NOUN
aijbe-979	240	19	in	in	ADP
aijbe-979	240	20	deposit	deposit	NOUN
aijbe-979	240	21	money	money	NOUN
aijbe-979	240	22	banks	bank	NOUN
aijbe-979	240	23	.	.	PUNCT
aijbe-979	241	1	conclusion	conclusion	VERB
aijbe-979	241	2	the	the	DET
aijbe-979	241	3	main	main	ADJ
aijbe-979	241	4	objective	objective	NOUN
aijbe-979	241	5	of	of	ADP
aijbe-979	241	6	the	the	DET
aijbe-979	241	7	research	research	NOUN
aijbe-979	241	8	was	be	AUX
aijbe-979	241	9	to	to	PART
aijbe-979	241	10	ascertain	ascertain	VERB
aijbe-979	241	11	impact	impact	NOUN
aijbe-979	241	12	of	of	ADP
aijbe-979	241	13	internal	internal	ADJ
aijbe-979	241	14	auditors	auditor	NOUN
aijbe-979	241	15	on	on	ADP
aijbe-979	241	16	profitability	profitability	NOUN
aijbe-979	241	17	in	in	ADP
aijbe-979	241	18	deposit	deposit	NOUN
aijbe-979	241	19	money	money	NOUN
aijbe-979	241	20	banks	bank	NOUN
aijbe-979	241	21	in	in	ADP
aijbe-979	241	22	benin	benin	PROPN
aijbe-979	241	23	city	city	PROPN
aijbe-979	241	24	,	,	PUNCT
aijbe-979	241	25	using	use	VERB
aijbe-979	241	26	risk	risk	NOUN
aijbe-979	241	27	management	management	NOUN
aijbe-979	241	28	roles	role	NOUN
aijbe-979	241	29	of	of	ADP
aijbe-979	241	30	internal	internal	ADJ
aijbe-979	241	31	auditors	auditor	NOUN
aijbe-979	241	32	,	,	PUNCT
aijbe-979	241	33	control	control	NOUN
aijbe-979	241	34	compliance	compliance	NOUN
aijbe-979	241	35	roles	role	NOUN
aijbe-979	241	36	of	of	ADP
aijbe-979	241	37	internal	internal	ADJ
aijbe-979	241	38	auditors	auditor	NOUN
aijbe-979	241	39	,	,	PUNCT
aijbe-979	241	40	asset	asset	NOUN
aijbe-979	241	41	safeguarding	safeguard	VERB
aijbe-979	241	42	roles	role	NOUN
aijbe-979	241	43	of	of	ADP
aijbe-979	241	44	internal	internal	ADJ
aijbe-979	241	45	auditors	auditor	NOUN
aijbe-979	241	46	and	and	CCONJ
aijbe-979	241	47	internal	internal	ADJ
aijbe-979	241	48	audit	audit	NOUN
aijbe-979	241	49	standards	standard	NOUN
aijbe-979	241	50	compliance	compliance	NOUN
aijbe-979	241	51	as	as	ADP
aijbe-979	241	52	a	a	DET
aijbe-979	241	53	proxy	proxy	NOUN
aijbe-979	241	54	for	for	ADP
aijbe-979	241	55	internal	internal	ADJ
aijbe-979	241	56	auditors	auditor	NOUN
aijbe-979	241	57	.	.	PUNCT
aijbe-979	242	1	a	a	DET
aijbe-979	242	2	sample	sample	NOUN
aijbe-979	242	3	of	of	ADP
aijbe-979	242	4	386	386	NUM
aijbe-979	242	5	staff	staff	NOUN
aijbe-979	242	6	of	of	ADP
aijbe-979	242	7	the	the	DET
aijbe-979	242	8	deposit	deposit	NOUN
aijbe-979	242	9	money	money	NOUN
aijbe-979	242	10	banks	bank	NOUN
aijbe-979	242	11	in	in	ADP
aijbe-979	242	12	benin	benin	PROPN
aijbe-979	242	13	city	city	PROPN
aijbe-979	242	14	.	.	PUNCT
aijbe-979	243	1	the	the	DET
aijbe-979	243	2	research	research	NOUN
aijbe-979	243	3	data	datum	NOUN
aijbe-979	243	4	were	be	AUX
aijbe-979	243	5	generated	generate	VERB
aijbe-979	243	6	from	from	ADP
aijbe-979	243	7	the	the	DET
aijbe-979	243	8	questionnaires	questionnaire	NOUN
aijbe-979	243	9	distributed	distribute	VERB
aijbe-979	243	10	to	to	ADP
aijbe-979	243	11	the	the	DET
aijbe-979	243	12	respondents	respondent	NOUN
aijbe-979	243	13	.	.	PUNCT
aijbe-979	244	1	hypothesis	hypothesis	NOUN
aijbe-979	244	2	testing	testing	NOUN
aijbe-979	244	3	was	be	AUX
aijbe-979	244	4	done	do	VERB
aijbe-979	244	5	using	use	VERB
aijbe-979	244	6	rregression	rregression	NOUN
aijbe-979	244	7	analysis	analysis	NOUN
aijbe-979	244	8	via	via	ADP
aijbe-979	244	9	spss	spss	PROPN
aijbe-979	244	10	.	.	PUNCT
aijbe-979	245	1	the	the	DET
aijbe-979	245	2	study	study	NOUN
aijbe-979	245	3	found	find	VERB
aijbe-979	245	4	that	that	SCONJ
aijbe-979	245	5	risk	risk	NOUN
aijbe-979	245	6	management	management	NOUN
aijbe-979	245	7	roles	role	NOUN
aijbe-979	245	8	of	of	ADP
aijbe-979	245	9	internal	internal	ADJ
aijbe-979	245	10	auditors	auditor	NOUN
aijbe-979	245	11	,	,	PUNCT
aijbe-979	245	12	control	control	NOUN
aijbe-979	245	13	compliance	compliance	NOUN
aijbe-979	245	14	roles	role	NOUN
aijbe-979	245	15	of	of	ADP
aijbe-979	245	16	internal	internal	ADJ
aijbe-979	245	17	auditors	auditor	NOUN
aijbe-979	245	18	,	,	PUNCT
aijbe-979	245	19	asset	asset	NOUN
aijbe-979	245	20	safeguarding	safeguard	VERB
aijbe-979	245	21	roles	role	NOUN
aijbe-979	245	22	of	of	ADP
aijbe-979	245	23	internal	internal	ADJ
aijbe-979	245	24	auditors	auditor	NOUN
aijbe-979	245	25	and	and	CCONJ
aijbe-979	245	26	internal	internal	ADJ
aijbe-979	245	27	audit	audit	NOUN
aijbe-979	245	28	standard	standard	ADJ
aijbe-979	245	29	compliance	compliance	NOUN
aijbe-979	245	30	has	have	VERB
aijbe-979	245	31	significant	significant	ADJ
aijbe-979	245	32	impact	impact	NOUN
aijbe-979	245	33	on	on	ADP
aijbe-979	245	34	profitability	profitability	NOUN
aijbe-979	245	35	in	in	ADP
aijbe-979	245	36	deposit	deposit	NOUN
aijbe-979	245	37	money	money	NOUN
aijbe-979	245	38	banks	bank	NOUN
aijbe-979	245	39	.	.	PUNCT
aijbe-979	246	1	we	we	PRON
aijbe-979	246	2	therefore	therefore	ADV
aijbe-979	246	3	conclude	conclude	VERB
aijbe-979	246	4	that	that	SCONJ
aijbe-979	246	5	internal	internal	ADJ
aijbe-979	246	6	auditors	auditor	NOUN
aijbe-979	246	7	play	play	VERB
aijbe-979	246	8	a	a	DET
aijbe-979	246	9	significant	significant	ADJ
aijbe-979	246	10	role	role	NOUN
aijbe-979	246	11	in	in	ADP
aijbe-979	246	12	determining	determine	VERB
aijbe-979	246	13	bank	bank	NOUN
aijbe-979	246	14	’s	’s	PART
aijbe-979	246	15	profitability	profitability	NOUN
aijbe-979	246	16	.	.	PUNCT
aijbe-979	247	1	recommendations	recommendation	NOUN
aijbe-979	247	2	eke	eke	ADJ
aijbe-979	247	3	robert	robert	PROPN
aijbe-979	247	4	ike	ike	PROPN
aijbe-979	247	5	and	and	CCONJ
aijbe-979	247	6	glory	glory	NOUN
aijbe-979	247	7	eghoghon	eghoghon	NOUN
aijbe-979	247	8	ihunde	ihunde	NOUN
aijbe-979	247	9	(	(	PUNCT
aijbe-979	247	10	2025	2025	NUM
aijbe-979	247	11	)	)	PUNCT
aijbe-979	247	12	31	31	NUM
aijbe-979	247	13	american	american	ADJ
aijbe-979	247	14	interdisciplinary	interdisciplinary	ADJ
aijbe-979	247	15	journal	journal	NOUN
aijbe-979	247	16	of	of	ADP
aijbe-979	247	17	business	business	NOUN
aijbe-979	247	18	and	and	CCONJ
aijbe-979	247	19	economics	economic	NOUN
aijbe-979	247	20	|	|	ADV
aijbe-979	247	21	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	247	22	from	from	ADP
aijbe-979	247	23	the	the	DET
aijbe-979	247	24	outcome	outcome	NOUN
aijbe-979	247	25	of	of	ADP
aijbe-979	247	26	the	the	DET
aijbe-979	247	27	study	study	NOUN
aijbe-979	247	28	,	,	PUNCT
aijbe-979	247	29	we	we	PRON
aijbe-979	247	30	make	make	VERB
aijbe-979	247	31	the	the	DET
aijbe-979	247	32	following	follow	VERB
aijbe-979	247	33	recommendations	recommendation	NOUN
aijbe-979	247	34	;	;	PUNCT
aijbe-979	248	1	1	1	X
aijbe-979	248	2	.	.	X
aijbe-979	249	1	the	the	DET
aijbe-979	249	2	banks	bank	NOUN
aijbe-979	249	3	internal	internal	ADJ
aijbe-979	249	4	auditors	auditor	NOUN
aijbe-979	249	5	should	should	AUX
aijbe-979	249	6	continue	continue	VERB
aijbe-979	249	7	with	with	ADP
aijbe-979	249	8	their	their	PRON
aijbe-979	249	9	risk	risk	NOUN
aijbe-979	249	10	management	management	NOUN
aijbe-979	249	11	strategy	strategy	NOUN
aijbe-979	249	12	presently	presently	ADV
aijbe-979	249	13	being	be	AUX
aijbe-979	249	14	implemented	implement	VERB
aijbe-979	249	15	as	as	SCONJ
aijbe-979	249	16	it	it	PRON
aijbe-979	249	17	has	have	AUX
aijbe-979	249	18	impacted	impact	VERB
aijbe-979	249	19	positively	positively	ADV
aijbe-979	249	20	to	to	ADP
aijbe-979	249	21	their	their	PRON
aijbe-979	249	22	profitability	profitability	NOUN
aijbe-979	249	23	.	.	PUNCT
aijbe-979	250	1	2	2	X
aijbe-979	250	2	.	.	X
aijbe-979	250	3	internal	internal	ADJ
aijbe-979	250	4	auditor	auditor	NOUN
aijbe-979	250	5	should	should	AUX
aijbe-979	250	6	continue	continue	VERB
aijbe-979	250	7	with	with	ADP
aijbe-979	250	8	their	their	PRON
aijbe-979	250	9	compliance	compliance	NOUN
aijbe-979	250	10	roles	role	NOUN
aijbe-979	250	11	and	and	CCONJ
aijbe-979	250	12	should	should	AUX
aijbe-979	250	13	step	step	VERB
aijbe-979	250	14	up	up	ADP
aijbe-979	250	15	the	the	DET
aijbe-979	250	16	role	role	NOUN
aijbe-979	250	17	as	as	SCONJ
aijbe-979	250	18	it	it	PRON
aijbe-979	250	19	goes	go	VERB
aijbe-979	250	20	a	a	DET
aijbe-979	250	21	long	long	ADJ
aijbe-979	250	22	way	way	NOUN
aijbe-979	250	23	in	in	ADP
aijbe-979	250	24	improving	improve	VERB
aijbe-979	250	25	the	the	DET
aijbe-979	250	26	profitability	profitability	NOUN
aijbe-979	250	27	of	of	ADP
aijbe-979	250	28	banks	bank	NOUN
aijbe-979	250	29	.	.	PUNCT
aijbe-979	251	1	3	3	X
aijbe-979	251	2	.	.	X
aijbe-979	251	3	internal	internal	ADJ
aijbe-979	251	4	auditors	auditor	NOUN
aijbe-979	251	5	should	should	AUX
aijbe-979	251	6	continue	continue	VERB
aijbe-979	251	7	to	to	PART
aijbe-979	251	8	uphold	uphold	VERB
aijbe-979	251	9	auditing	auditing	NOUN
aijbe-979	251	10	standards	standard	NOUN
aijbe-979	251	11	and	and	CCONJ
aijbe-979	251	12	should	should	AUX
aijbe-979	251	13	regularly	regularly	ADV
aijbe-979	251	14	update	update	VERB
aijbe-979	251	15	themselves	themselves	PRON
aijbe-979	251	16	with	with	ADP
aijbe-979	251	17	new	new	ADJ
aijbe-979	251	18	developments	development	NOUN
aijbe-979	251	19	in	in	ADP
aijbe-979	251	20	auditing	auditing	NOUN
aijbe-979	251	21	standard	standard	NOUN
aijbe-979	251	22	issued	issue	VERB
aijbe-979	251	23	from	from	ADP
aijbe-979	251	24	time	time	NOUN
aijbe-979	251	25	to	to	ADP
aijbe-979	251	26	time	time	NOUN
aijbe-979	251	27	and	and	CCONJ
aijbe-979	251	28	ensure	ensure	VERB
aijbe-979	251	29	it	it	PRON
aijbe-979	251	30	is	be	AUX
aijbe-979	251	31	implemented	implement	VERB
aijbe-979	251	32	in	in	ADP
aijbe-979	251	33	the	the	DET
aijbe-979	251	34	bank	bank	NOUN
aijbe-979	251	35	.	.	PUNCT
aijbe-979	252	1	this	this	PRON
aijbe-979	252	2	will	will	AUX
aijbe-979	252	3	provide	provide	VERB
aijbe-979	252	4	a	a	DET
aijbe-979	252	5	conducive	conducive	ADJ
aijbe-979	252	6	atmosphere	atmosphere	NOUN
aijbe-979	252	7	for	for	ADP
aijbe-979	252	8	external	external	ADJ
aijbe-979	252	9	auditors	auditor	NOUN
aijbe-979	252	10	when	when	SCONJ
aijbe-979	252	11	they	they	PRON
aijbe-979	252	12	carryout	carryout	VERB
aijbe-979	252	13	out	out	ADP
aijbe-979	252	14	end	end	NOUN
aijbe-979	252	15	of	of	ADP
aijbe-979	252	16	the	the	DET
aijbe-979	252	17	year	year	NOUN
aijbe-979	252	18	audit	audit	NOUN
aijbe-979	252	19	of	of	ADP
aijbe-979	252	20	banks	bank	NOUN
aijbe-979	252	21	.	.	PUNCT
aijbe-979	253	1	4	4	X
aijbe-979	253	2	.	.	X
aijbe-979	253	3	internal	internal	ADJ
aijbe-979	253	4	auditor	auditor	NOUN
aijbe-979	253	5	’s	’s	PART
aijbe-979	253	6	role	role	NOUN
aijbe-979	253	7	in	in	ADP
aijbe-979	253	8	safeguarding	safeguard	VERB
aijbe-979	253	9	the	the	DET
aijbe-979	253	10	assets	asset	NOUN
aijbe-979	253	11	of	of	ADP
aijbe-979	253	12	the	the	DET
aijbe-979	253	13	organization	organization	NOUN
aijbe-979	253	14	should	should	AUX
aijbe-979	253	15	be	be	AUX
aijbe-979	253	16	strengthened	strengthen	VERB
aijbe-979	253	17	to	to	PART
aijbe-979	253	18	ensure	ensure	VERB
aijbe-979	253	19	there	there	PRON
aijbe-979	253	20	is	be	VERB
aijbe-979	253	21	no	no	DET
aijbe-979	253	22	loss	loss	NOUN
aijbe-979	253	23	and	and	CCONJ
aijbe-979	253	24	enhance	enhance	NOUN
aijbe-979	253	25	company	company	NOUN
aijbe-979	253	26	’s	’s	PART
aijbe-979	253	27	performance	performance	NOUN
aijbe-979	253	28	.	.	PUNCT
aijbe-979	254	1	references	reference	NOUN
aijbe-979	254	2	aifuwa	aifuwa	PROPN
aijbe-979	254	3	,	,	PUNCT
aijbe-979	254	4	h.	h.	PROPN
aijbe-979	254	5	o.	o.	PROPN
aijbe-979	254	6	,	,	PUNCT
aijbe-979	254	7	enehizena	enehizena	VERB
aijbe-979	254	8	c.	c.	PROPN
aijbe-979	254	9	o.	o.	PROPN
aijbe-979	254	10	&	&	CCONJ
aijbe-979	254	11	osazebvaru	osazebvaru	PROPN
aijbe-979	254	12	,	,	PUNCT
aijbe-979	254	13	a.	a.	NOUN
aijbe-979	254	14	(	(	PUNCT
aijbe-979	254	15	2020	2020	NUM
aijbe-979	254	16	)	)	PUNCT
aijbe-979	254	17	.	.	PUNCT
aijbe-979	255	1	accounting	account	VERB
aijbe-979	255	2	information	information	NOUN
aijbe-979	255	3	and	and	CCONJ
aijbe-979	255	4	lending	lending	NOUN
aijbe-979	255	5	decision	decision	NOUN
aijbe-979	255	6	:	:	PUNCT
aijbe-979	255	7	does	do	VERB
aijbe-979	255	8	sustainability	sustainability	NOUN
aijbe-979	255	9	disclosure	disclosure	NOUN
aijbe-979	255	10	matter	matter	NOUN
aijbe-979	255	11	?	?	PUNCT
aijbe-979	256	1	copernican	copernican	PROPN
aijbe-979	256	2	journal	journal	PROPN
aijbe-979	256	3	of	of	ADP
aijbe-979	256	4	finance	finance	PROPN
aijbe-979	256	5	&	&	CCONJ
aijbe-979	256	6	accounting	accounting	PROPN
aijbe-979	256	7	,	,	PUNCT
aijbe-979	256	8	8(4	8(4	NUM
aijbe-979	256	9	)	)	PUNCT
aijbe-979	256	10	,	,	PUNCT
aijbe-979	256	11	61	61	NUM
aijbe-979	256	12	-	-	SYM
aijbe-979	256	13	89	89	NUM
aijbe-979	256	14	.	.	PUNCT
aijbe-979	257	1	alashe	alashe	PROPN
aijbe-979	257	2	a.k	a.k	PROPN
aijbe-979	257	3	.	.	PROPN
aijbe-979	257	4	,	,	PUNCT
aijbe-979	257	5	bello	bello	PROPN
aijbe-979	257	6	a.o	a.o	PROPN
aijbe-979	257	7	.	.	PROPN
aijbe-979	257	8	(	(	PUNCT
aijbe-979	257	9	2021	2021	NUM
aijbe-979	257	10	)	)	PUNCT
aijbe-979	257	11	.	.	PUNCT
aijbe-979	258	1	the	the	DET
aijbe-979	258	2	impact	impact	NOUN
aijbe-979	258	3	of	of	ADP
aijbe-979	258	4	internal	internal	ADJ
aijbe-979	258	5	audit	audit	NOUN
aijbe-979	258	6	on	on	ADP
aijbe-979	258	7	financial	financial	ADJ
aijbe-979	258	8	performance	performance	NOUN
aijbe-979	258	9	of	of	ADP
aijbe-979	258	10	deposit	deposit	NOUN
aijbe-979	258	11	money	money	NOUN
aijbe-979	258	12	banks	bank	NOUN
aijbe-979	258	13	in	in	ADP
aijbe-979	258	14	nigeria	nigeria	PROPN
aijbe-979	258	15	.	.	PUNCT
aijbe-979	259	1	african	african	ADJ
aijbe-979	259	2	journal	journal	PROPN
aijbe-979	259	3	of	of	ADP
aijbe-979	259	4	accounting	accounting	NOUN
aijbe-979	259	5	and	and	CCONJ
aijbe-979	259	6	financial	financial	ADJ
aijbe-979	259	7	research	research	NOUN
aijbe-979	259	8	4(3	4(3	NUM
aijbe-979	259	9	)	)	PUNCT
aijbe-979	259	10	,	,	PUNCT
aijbe-979	259	11	139	139	NUM
aijbe-979	259	12	-	-	SYM
aijbe-979	259	13	149	149	NUM
aijbe-979	259	14	.	.	PUNCT
aijbe-979	260	1	ajani	ajani	PROPN
aijbe-979	260	2	,	,	PUNCT
aijbe-979	260	3	s.	s.	PROPN
aijbe-979	260	4	a.	a.	PROPN
aijbe-979	260	5	(	(	PUNCT
aijbe-979	260	6	2012	2012	NUM
aijbe-979	260	7	)	)	PUNCT
aijbe-979	260	8	.	.	PUNCT
aijbe-979	261	1	auditing	auditing	NOUN
aijbe-979	261	2	as	as	ADP
aijbe-979	261	3	a	a	DET
aijbe-979	261	4	tool	tool	NOUN
aijbe-979	261	5	for	for	ADP
aijbe-979	261	6	enhancing	enhance	VERB
aijbe-979	261	7	the	the	DET
aijbe-979	261	8	principal	principal	ADJ
aijbe-979	261	9	agent	agent	NOUN
aijbe-979	261	10	relationship	relationship	NOUN
aijbe-979	261	11	.	.	PUNCT
aijbe-979	262	1	study	study	NOUN
aijbe-979	262	2	guide	guide	NOUN
aijbe-979	262	3	:	:	PUNCT
aijbe-979	262	4	masters	master	NOUN
aijbe-979	262	5	in	in	ADP
aijbe-979	262	6	business	business	NOUN
aijbe-979	262	7	administration	administration	NOUN
aijbe-979	262	8	,	,	PUNCT
aijbe-979	262	9	ahmadu	ahmadu	PROPN
aijbe-979	262	10	bello	bello	PROPN
aijbe-979	262	11	university	university	PROPN
aijbe-979	262	12	,	,	PUNCT
aijbe-979	262	13	zaria	zaria	PROPN
aijbe-979	262	14	awdat	awdat	PROPN
aijbe-979	262	15	,	,	PUNCT
aijbe-979	262	16	a.	a.	NOUN
aijbe-979	262	17	a.	a.	NOUN
aijbe-979	262	18	(	(	PUNCT
aijbe-979	262	19	2015	2015	NUM
aijbe-979	262	20	)	)	PUNCT
aijbe-979	262	21	.	.	PUNCT
aijbe-979	263	1	the	the	DET
aijbe-979	263	2	impact	impact	NOUN
aijbe-979	263	3	of	of	ADP
aijbe-979	263	4	the	the	DET
aijbe-979	263	5	internal	internal	ADJ
aijbe-979	263	6	audit	audit	NOUN
aijbe-979	263	7	function	function	NOUN
aijbe-979	263	8	to	to	PART
aijbe-979	263	9	improve	improve	VERB
aijbe-979	263	10	the	the	DET
aijbe-979	263	11	financial	financial	ADJ
aijbe-979	263	12	performance	performance	NOUN
aijbe-979	263	13	of	of	ADP
aijbe-979	263	14	commercial	commercial	ADJ
aijbe-979	263	15	banks	bank	NOUN
aijbe-979	263	16	in	in	ADP
aijbe-979	263	17	jordan	jordan	PROPN
aijbe-979	263	18	.	.	PUNCT
aijbe-979	264	1	research	research	PROPN
aijbe-979	264	2	journal	journal	PROPN
aijbe-979	264	3	of	of	ADP
aijbe-979	264	4	finance	finance	NOUN
aijbe-979	264	5	and	and	CCONJ
aijbe-979	264	6	accounting	accounting	NOUN
aijbe-979	264	7	,	,	PUNCT
aijbe-979	264	8	6(3	6(3	NUM
aijbe-979	264	9	)	)	PUNCT
aijbe-979	264	10	,	,	PUNCT
aijbe-979	264	11	217	217	NUM
aijbe-979	264	12	-	-	SYM
aijbe-979	264	13	225	225	NUM
aijbe-979	264	14	.	.	PUNCT
aijbe-979	265	1	basel	basel	PROPN
aijbe-979	265	2	committee	committee	PROPN
aijbe-979	265	3	on	on	ADP
aijbe-979	265	4	banking	banking	NOUN
aijbe-979	265	5	supervision	supervision	NOUN
aijbe-979	265	6	,	,	PUNCT
aijbe-979	265	7	(	(	PUNCT
aijbe-979	265	8	2012	2012	NUM
aijbe-979	265	9	)	)	PUNCT
aijbe-979	265	10	.	.	PUNCT
aijbe-979	266	1	the	the	DET
aijbe-979	266	2	internal	internal	ADJ
aijbe-979	266	3	audit	audit	NOUN
aijbe-979	266	4	function	function	NOUN
aijbe-979	266	5	in	in	ADP
aijbe-979	266	6	banks	bank	NOUN
aijbe-979	266	7	:	:	PUNCT
aijbe-979	266	8	principles	principle	NOUN
aijbe-979	266	9	for	for	ADP
aijbe-979	266	10	enhancing	enhance	VERB
aijbe-979	266	11	corporate	corporate	ADJ
aijbe-979	266	12	governance	governance	NOUN
aijbe-979	266	13	in	in	ADP
aijbe-979	266	14	banks	bank	NOUN
aijbe-979	266	15	.	.	PUNCT
aijbe-979	267	1	bierstaker	bierstaker	PROPN
aijbe-979	267	2	,	,	PUNCT
aijbe-979	267	3	j.	j.	PROPN
aijbe-979	267	4	&	&	CCONJ
aijbe-979	267	5	pacini	pacini	PROPN
aijbe-979	267	6	,	,	PUNCT
aijbe-979	267	7	c.	c.	PROPN
aijbe-979	267	8	(	(	PUNCT
aijbe-979	267	9	2006	2006	NUM
aijbe-979	267	10	)	)	PUNCT
aijbe-979	267	11	,	,	PUNCT
aijbe-979	267	12	accountants	accountant	NOUN
aijbe-979	267	13	perceptions	perception	NOUN
aijbe-979	267	14	regarding	regard	VERB
aijbe-979	267	15	fraud	fraud	NOUN
aijbe-979	267	16	detection	detection	NOUN
aijbe-979	267	17	and	and	CCONJ
aijbe-979	267	18	prevention	prevention	NOUN
aijbe-979	267	19	methods	method	NOUN
aijbe-979	267	20	.	.	PUNCT
aijbe-979	268	1	managerial	managerial	ADJ
aijbe-979	268	2	auditing	auditing	NOUN
aijbe-979	268	3	journal	journal	NOUN
aijbe-979	268	4	,	,	PUNCT
aijbe-979	268	5	21(5	21(5	NUM
aijbe-979	268	6	)	)	PUNCT
aijbe-979	268	7	,	,	PUNCT
aijbe-979	268	8	520	520	NUM
aijbe-979	268	9	-	-	SYM
aijbe-979	268	10	535	535	NUM
aijbe-979	268	11	.	.	PUNCT
aijbe-979	269	1	beyanga	beyanga	PROPN
aijbe-979	269	2	m.	m.	NOUN
aijbe-979	269	3	(	(	PUNCT
aijbe-979	269	4	2011	2011	NUM
aijbe-979	269	5	)	)	PUNCT
aijbe-979	269	6	.	.	PUNCT
aijbe-979	270	1	a	a	DET
aijbe-979	270	2	contribution	contribution	NOUN
aijbe-979	270	3	to	to	ADP
aijbe-979	270	4	the	the	DET
aijbe-979	270	5	theory	theory	NOUN
aijbe-979	270	6	of	of	ADP
aijbe-979	270	7	economic	economic	ADJ
aijbe-979	270	8	growth	growth	NOUN
aijbe-979	270	9	.	.	PUNCT
aijbe-979	271	1	the	the	DET
aijbe-979	271	2	quarterly	quarterly	ADJ
aijbe-979	271	3	journal	journal	NOUN
aijbe-979	271	4	of	of	ADP
aijbe-979	271	5	economics	economic	NOUN
aijbe-979	271	6	70(1	70(1	PROPN
aijbe-979	271	7	)	)	PUNCT
aijbe-979	271	8	,	,	PUNCT
aijbe-979	271	9	65	65	NUM
aijbe-979	271	10	-	-	SYM
aijbe-979	271	11	75	75	NUM
aijbe-979	271	12	.	.	PUNCT
aijbe-979	272	1	changwony	changwony	ADJ
aijbe-979	272	2	,	,	PUNCT
aijbe-979	272	3	m.	m.	PROPN
aijbe-979	272	4	k.	k.	PROPN
aijbe-979	272	5	&	&	CCONJ
aijbe-979	272	6	rotich	rotich	PROPN
aijbe-979	272	7	.	.	PUNCT
aijbe-979	273	1	g.	g.	PROPN
aijbe-979	273	2	(	(	PUNCT
aijbe-979	273	3	2015	2015	NUM
aijbe-979	273	4	)	)	PUNCT
aijbe-979	273	5	.	.	PUNCT
aijbe-979	274	1	the	the	DET
aijbe-979	274	2	role	role	NOUN
aijbe-979	274	3	of	of	ADP
aijbe-979	274	4	internal	internal	ADJ
aijbe-979	274	5	audit	audit	NOUN
aijbe-979	274	6	function	function	NOUN
aijbe-979	274	7	in	in	ADP
aijbe-979	274	8	promoting	promote	VERB
aijbe-979	274	9	effective	effective	ADJ
aijbe-979	274	10	corporate	corporate	ADJ
aijbe-979	274	11	governance	governance	NOUN
aijbe-979	274	12	of	of	ADP
aijbe-979	274	13	commercial	commercial	ADJ
aijbe-979	274	14	banks	bank	NOUN
aijbe-979	274	15	in	in	ADP
aijbe-979	274	16	kenya	kenya	PROPN
aijbe-979	274	17	.	.	PUNCT
aijbe-979	275	1	international	international	ADJ
aijbe-979	275	2	journal	journal	PROPN
aijbe-979	275	3	of	of	ADP
aijbe-979	275	4	business	business	PROPN
aijbe-979	275	5	&	&	CCONJ
aijbe-979	275	6	law	law	PROPN
aijbe-979	275	7	research	research	PROPN
aijbe-979	275	8	3(1),1533	3(1),1533	PROPN
aijbe-979	275	9	de	de	PROPN
aijbe-979	275	10	marco	marco	PROPN
aijbe-979	275	11	,	,	PUNCT
aijbe-979	275	12	(	(	PUNCT
aijbe-979	275	13	1980	1980	NUM
aijbe-979	275	14	)	)	PUNCT
aijbe-979	275	15	.	.	PUNCT
aijbe-979	276	1	an	an	DET
aijbe-979	276	2	examination	examination	NOUN
aijbe-979	276	3	of	of	ADP
aijbe-979	276	4	internal	internal	ADJ
aijbe-979	276	5	auditor	auditor	NOUN
aijbe-979	276	6	objectivity	objectivity	NOUN
aijbe-979	276	7	,	,	PUNCT
aijbe-979	276	8	new	new	PROPN
aijbe-979	276	9	york	york	PROPN
aijbe-979	276	10	:	:	PUNCT
aijbe-979	276	11	university	university	NOUN
aijbe-979	276	12	press	press	NOUN
aijbe-979	276	13	.	.	PUNCT
aijbe-979	277	1	didier	didier	PROPN
aijbe-979	277	2	h.	h.	PROPN
aijbe-979	278	1	(	(	PUNCT
aijbe-979	278	2	2016	2016	NUM
aijbe-979	278	3	)	)	PUNCT
aijbe-979	278	4	.	.	PUNCT
aijbe-979	279	1	internal	internal	ADJ
aijbe-979	279	2	audit	audit	NOUN
aijbe-979	279	3	and	and	CCONJ
aijbe-979	279	4	financial	financial	ADJ
aijbe-979	279	5	performance	performance	NOUN
aijbe-979	279	6	in	in	ADP
aijbe-979	279	7	banking	banking	NOUN
aijbe-979	279	8	institutions	institution	NOUN
aijbe-979	279	9	:	:	PUNCT
aijbe-979	279	10	a	a	DET
aijbe-979	279	11	case	case	NOUN
aijbe-979	279	12	study	study	NOUN
aijbe-979	279	13	of	of	ADP
aijbe-979	279	14	ecobank	ecobank	PROPN
aijbe-979	279	15	rwanda	rwanda	PROPN
aijbe-979	279	16	.	.	PUNCT
aijbe-979	280	1	mount	mount	PROPN
aijbe-979	280	2	kenya	kenya	PROPN
aijbe-979	280	3	university	university	PROPN
aijbe-979	280	4	douglas	douglas	PROPN
aijbe-979	280	5	,	,	PUNCT
aijbe-979	280	6	k.	k.	PROPN
aijbe-979	280	7	,	,	PUNCT
aijbe-979	280	8	(	(	PUNCT
aijbe-979	280	9	2003	2003	NUM
aijbe-979	280	10	)	)	PUNCT
aijbe-979	280	11	.	.	PUNCT
aijbe-979	281	1	a	a	DET
aijbe-979	281	2	critical	critical	ADJ
aijbe-979	281	3	analysis	analysis	NOUN
aijbe-979	281	4	of	of	ADP
aijbe-979	281	5	the	the	DET
aijbe-979	281	6	independence	independence	NOUN
aijbe-979	281	7	of	of	ADP
aijbe-979	281	8	the	the	DET
aijbe-979	281	9	internal	internal	ADJ
aijbe-979	281	10	audit	audit	NOUN
aijbe-979	281	11	function	function	NOUN
aijbe-979	281	12	.	.	PUNCT
aijbe-979	282	1	national	national	PROPN
aijbe-979	282	2	book	book	PROPN
aijbe-979	282	3	trust	trust	PROPN
aijbe-979	282	4	.	.	PUNCT
aijbe-979	283	1	eke	eke	ADJ
aijbe-979	283	2	robert	robert	PROPN
aijbe-979	283	3	ike	ike	PROPN
aijbe-979	283	4	and	and	CCONJ
aijbe-979	283	5	glory	glory	NOUN
aijbe-979	283	6	eghoghon	eghoghon	NOUN
aijbe-979	283	7	ihunde	ihunde	NOUN
aijbe-979	283	8	(	(	PUNCT
aijbe-979	283	9	2025	2025	NUM
aijbe-979	283	10	)	)	PUNCT
aijbe-979	283	11	32	32	NUM
aijbe-979	283	12	american	american	ADJ
aijbe-979	283	13	interdisciplinary	interdisciplinary	ADJ
aijbe-979	283	14	journal	journal	NOUN
aijbe-979	283	15	of	of	ADP
aijbe-979	283	16	business	business	NOUN
aijbe-979	283	17	and	and	CCONJ
aijbe-979	283	18	economics	economic	NOUN
aijbe-979	283	19	|	|	ADV
aijbe-979	283	20	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-979	283	21	egolum	egolum	NOUN
aijbe-979	283	22	,	,	PUNCT
aijbe-979	283	23	p.	p.	NOUN
aijbe-979	283	24	u	u	NOUN
aijbe-979	283	25	&	&	CCONJ
aijbe-979	283	26	uchegbu	uchegbu	NOUN
aijbe-979	283	27	,	,	PUNCT
aijbe-979	283	28	c.	c.	PROPN
aijbe-979	283	29	u.	u.	PROPN
aijbe-979	283	30	(	(	PUNCT
aijbe-979	283	31	2021	2021	NUM
aijbe-979	283	32	)	)	PUNCT
aijbe-979	283	33	.	.	PUNCT
aijbe-979	284	1	effect	effect	NOUN
aijbe-979	284	2	of	of	ADP
aijbe-979	284	3	internal	internal	ADJ
aijbe-979	284	4	audit	audit	NOUN
aijbe-979	284	5	on	on	ADP
aijbe-979	284	6	the	the	DET
aijbe-979	284	7	financial	financial	ADJ
aijbe-979	284	8	performance	performance	NOUN
aijbe-979	284	9	of	of	ADP
aijbe-979	284	10	deposit	deposit	NOUN
aijbe-979	284	11	money	money	NOUN
aijbe-979	284	12	banks	bank	NOUN
aijbe-979	284	13	(	(	PUNCT
aijbe-979	284	14	dmb	dmb	PROPN
aijbe-979	284	15	)	)	PUNCT
aijbe-979	284	16	in	in	ADP
aijbe-979	284	17	nigeria	nigeria	PROPN
aijbe-979	284	18	.	.	PUNCT
aijbe-979	285	1	international	international	ADJ
aijbe-979	285	2	journal	journal	PROPN
aijbe-979	285	3	of	of	ADP
aijbe-979	285	4	southern	southern	ADJ
aijbe-979	285	5	economic	economic	ADJ
aijbe-979	285	6	light	light	NOUN
aijbe-979	285	7	,	,	PUNCT
aijbe-979	285	8	9(2	9(2	NUM
aijbe-979	285	9	)	)	PUNCT
aijbe-979	285	10	,	,	PUNCT
aijbe-979	285	11	1	1	NUM
aijbe-979	285	12	-	-	SYM
aijbe-979	285	13	15	15	NUM
aijbe-979	285	14	.	.	PUNCT
aijbe-979	286	1	egolum	egolum	PROPN
aijbe-979	286	2	,	,	PUNCT
aijbe-979	286	3	p.	p.	PROPN
aijbe-979	286	4	u.	u.	PROPN
aijbe-979	286	5	,	,	PUNCT
aijbe-979	286	6	ugonabo	ugonabo	ADJ
aijbe-979	286	7	,	,	PUNCT
aijbe-979	286	8	c.	c.	PROPN
aijbe-979	286	9	u.	u.	PROPN
aijbe-979	286	10	,	,	PUNCT
aijbe-979	286	11	&	&	CCONJ
aijbe-979	286	12	okonenwa	okonenwa	PROPN
aijbe-979	286	13	,	,	PUNCT
aijbe-979	286	14	o.	o.	NOUN
aijbe-979	286	15	(	(	PUNCT
aijbe-979	286	16	2021	2021	NUM
aijbe-979	286	17	)	)	PUNCT
aijbe-979	286	18	.	.	PUNCT
aijbe-979	287	1	corporate	corporate	ADJ
aijbe-979	287	2	governance	governance	NOUN
aijbe-979	287	3	determinants	determinant	NOUN
aijbe-979	287	4	of	of	ADP
aijbe-979	287	5	financial	financial	ADJ
aijbe-979	287	6	statement	statement	NOUN
aijbe-979	287	7	fraud	fraud	NOUN
aijbe-979	287	8	likelihood	likelihood	NOUN
aijbe-979	287	9	:	:	PUNCT
aijbe-979	287	10	evidence	evidence	NOUN
aijbe-979	287	11	from	from	ADP
aijbe-979	287	12	quoted	quote	VERB
aijbe-979	287	13	international	international	ADJ
aijbe-979	287	14	licensed	licensed	ADJ
aijbe-979	287	15	banks	bank	NOUN
aijbe-979	287	16	in	in	ADP
aijbe-979	287	17	nigeria	nigeria	PROPN
aijbe-979	287	18	.	.	PUNCT
aijbe-979	288	1	international	international	ADJ
aijbe-979	288	2	journal	journal	PROPN
aijbe-979	288	3	of	of	ADP
aijbe-979	288	4	academic	academic	ADJ
aijbe-979	288	5	management	management	NOUN
aijbe-979	288	6	science	science	NOUN
aijbe-979	288	7	research	research	NOUN
aijbe-979	288	8	(	(	PUNCT
aijbe-979	288	9	ijamsr	ijamsr	NOUN
aijbe-979	288	10	)	)	PUNCT
aijbe-979	288	11	;	;	PUNCT
aijbe-979	288	12	5(4	5(4	X
aijbe-979	288	13	)	)	PUNCT
aijbe-979	288	14	,	,	PUNCT
aijbe-979	288	15	62	62	NUM
aijbe-979	288	16	-	-	SYM
aijbe-979	288	17	70	70	NUM
aijbe-979	288	18	.	.	PUNCT
aijbe-979	289	1	ebaid	ebaid	PROPN
aijbe-979	289	2	,	,	PUNCT
aijbe-979	289	3	e.	e.	PROPN
aijbe-979	289	4	(	(	PUNCT
aijbe-979	289	5	2011	2011	NUM
aijbe-979	289	6	)	)	PUNCT
aijbe-979	289	7	‘	'	PUNCT
aijbe-979	289	8	internal	internal	ADJ
aijbe-979	289	9	audit	audit	NOUN
aijbe-979	289	10	function	function	NOUN
aijbe-979	289	11	:	:	PUNCT
aijbe-979	289	12	an	an	DET
aijbe-979	289	13	exploratory	exploratory	ADJ
aijbe-979	289	14	study	study	NOUN
aijbe-979	289	15	from	from	ADP
aijbe-979	289	16	egyptian	egyptian	ADJ
aijbe-979	289	17	listed	list	VERB
aijbe-979	289	18	firms	firm	NOUN
aijbe-979	289	19	,	,	PUNCT
aijbe-979	289	20	’	'	PUNCT
aijbe-979	289	21	international	international	ADJ
aijbe-979	289	22	journal	journal	NOUN
aijbe-979	289	23	of	of	ADP
aijbe-979	289	24	law	law	NOUN
aijbe-979	289	25	and	and	CCONJ
aijbe-979	289	26	management	management	NOUN
aijbe-979	289	27	,	,	PUNCT
aijbe-979	289	28	53(2	53(2	NUM
aijbe-979	289	29	)	)	PUNCT
aijbe-979	289	30	,	,	PUNCT
aijbe-979	289	31	108	108	NUM
aijbe-979	289	32	-	-	SYM
aijbe-979	289	33	128	128	NUM
aijbe-979	289	34	,	,	PUNCT
aijbe-979	289	35	doi	doi	NOUN
aijbe-979	289	36	:	:	PUNCT
aijbe-979	289	37	10.1108/17542431111119397	10.1108/17542431111119397	NUM
aijbe-979	289	38	.	.	PUNCT
aijbe-979	289	39	fraser	fraser	PROPN
aijbe-979	289	40	,	,	PUNCT
aijbe-979	289	41	i.	i.	PROPN
aijbe-979	289	42	&	&	CCONJ
aijbe-979	289	43	henry	henry	PROPN
aijbe-979	289	44	,	,	PUNCT
aijbe-979	289	45	w.	w.	PROPN
aijbe-979	289	46	2007	2007	NUM
aijbe-979	289	47	,	,	PUNCT
aijbe-979	289	48	"	"	PUNCT
aijbe-979	289	49	embedding	embed	VERB
aijbe-979	289	50	risk	risk	NOUN
aijbe-979	289	51	management	management	NOUN
aijbe-979	289	52	:	:	PUNCT
aijbe-979	289	53	structures	structure	NOUN
aijbe-979	289	54	and	and	CCONJ
aijbe-979	289	55	approaches	approach	NOUN
aijbe-979	289	56	"	"	PUNCT
aijbe-979	289	57	,	,	PUNCT
aijbe-979	289	58	managerial	managerial	ADJ
aijbe-979	289	59	auditing	auditing	NOUN
aijbe-979	289	60	journal	journal	NOUN
aijbe-979	289	61	,	,	PUNCT
aijbe-979	289	62	[	[	X
aijbe-979	289	63	online	online	X
aijbe-979	289	64	]	]	X
aijbe-979	289	65	22(4)392	22(4)392	NUM
aijbe-979	289	66	-	-	SYM
aijbe-979	289	67	409	409	NUM
aijbe-979	289	68	.	.	PUNCT
aijbe-979	289	69	available	available	ADJ
aijbe-979	289	70	from	from	ADP
aijbe-979	289	71	:	:	PUNCT
aijbe-979	289	72	http://www.emeraldinsight.com/journals.htm?issn=02686902&volume=22&issue=4&articleid=1600843&show=html&phpsessid=o9d5u2blsfd58nvkhbu54fb	http://www.emeraldinsight.com/journals.htm?issn=02686902&volume=22&issue=4&articleid=1600843&show=html&phpsessid=o9d5u2blsfd58nvkhbu54fb	PUNCT
aijbe-979	289	73	tf4	tf4	NOUN
aijbe-979	290	1	[	[	X
aijbe-979	290	2	accessed	access	VERB
aijbe-979	290	3	9july	9july	NUM
aijbe-979	290	4	2012	2012	NUM
aijbe-979	290	5	]	]	X
aijbe-979	290	6	fraser	fraser	PROPN
aijbe-979	290	7	,	,	PUNCT
aijbe-979	290	8	j.	j.	PROPN
aijbe-979	290	9	&	&	CCONJ
aijbe-979	290	10	simkins	simkins	PROPN
aijbe-979	290	11	,	,	PUNCT
aijbe-979	290	12	b.j	b.j	PROPN
aijbe-979	290	13	.	.	PROPN
aijbe-979	290	14	(	(	PUNCT
aijbe-979	290	15	2010	2010	NUM
aijbe-979	290	16	)	)	PUNCT
aijbe-979	290	17	,	,	PUNCT
aijbe-979	290	18	enterprise	enterprise	NOUN
aijbe-979	290	19	risk	risk	NOUN
aijbe-979	290	20	management	management	NOUN
aijbe-979	290	21	,	,	PUNCT
aijbe-979	290	22	today	today	NOUN
aijbe-979	290	23	’s	’s	PART
aijbe-979	290	24	leading	lead	VERB
aijbe-979	290	25	research	research	NOUN
aijbe-979	290	26	and	and	CCONJ
aijbe-979	290	27	best	good	ADJ
aijbe-979	290	28	practices	practice	NOUN
aijbe-979	290	29	for	for	ADP
aijbe-979	290	30	tomorrow	tomorrow	NOUN
aijbe-979	290	31	’s	’s	PART
aijbe-979	290	32	executives	executive	NOUN
aijbe-979	290	33	,	,	PUNCT
aijbe-979	290	34	usa	usa	PROPN
aijbe-979	290	35	,	,	PUNCT
aijbe-979	290	36	john	john	PROPN
aijbe-979	290	37	wiley	wiley	PROPN
aijbe-979	290	38	&	&	CCONJ
aijbe-979	290	39	sons	sons	PROPN
aijbe-979	290	40	ltd	ltd	PROPN
aijbe-979	290	41	.	.	PROPN
aijbe-979	290	42	heil	heil	PROPN
aijbe-979	290	43	,	,	PUNCT
aijbe-979	290	44	d.	d.	PROPN
aijbe-979	290	45	(	(	PUNCT
aijbe-979	290	46	2012	2012	NUM
aijbe-979	290	47	)	)	PUNCT
aijbe-979	290	48	.	.	PUNCT
aijbe-979	291	1	the	the	DET
aijbe-979	291	2	influence	influence	NOUN
aijbe-979	291	3	of	of	ADP
aijbe-979	291	4	the	the	DET
aijbe-979	291	5	auditor	auditor	NOUN
aijbe-979	291	6	on	on	ADP
aijbe-979	291	7	the	the	DET
aijbe-979	291	8	earnings	earning	NOUN
aijbe-979	291	9	quality	quality	NOUN
aijbe-979	291	10	of	of	ADP
aijbe-979	291	11	their	their	PRON
aijbe-979	291	12	clients	client	NOUN
aijbe-979	291	13	(	(	PUNCT
aijbe-979	291	14	master	master	NOUN
aijbe-979	291	15	’s	’s	PART
aijbe-979	291	16	thesis	thesis	NOUN
aijbe-979	291	17	)	)	PUNCT
aijbe-979	291	18	.	.	PUNCT
aijbe-979	292	1	retrieved	retrieve	VERB
aijbe-979	292	2	from	from	ADP
aijbe-979	292	3	https://	https://	PROPN
aijbe-979	292	4	thesis.eur.nl/pub/10237/ma006heil_306477.docx	thesis.eur.nl/pub/10237/ma006heil_306477.docx	PROPN
aijbe-979	292	5	iia	iia	NOUN
aijbe-979	292	6	(	(	PUNCT
aijbe-979	292	7	2013	2013	NUM
aijbe-979	292	8	)	)	PUNCT
aijbe-979	292	9	,	,	PUNCT
aijbe-979	292	10	the	the	DET
aijbe-979	292	11	iia	iia	PROPN
aijbe-979	292	12	global	global	ADJ
aijbe-979	292	13	internal	internal	ADJ
aijbe-979	292	14	audit	audit	NOUN
aijbe-979	292	15	competency	competency	NOUN
aijbe-979	292	16	framework	framework	NOUN
aijbe-979	292	17	,	,	PUNCT
aijbe-979	292	18	iia	iia	PROPN
aijbe-979	292	19	,	,	PUNCT
aijbe-979	292	20	available	available	ADJ
aijbe-979	292	21	at	at	ADP
aijbe-979	292	22	:	:	PUNCT
aijbe-979	292	23	https://	https://	PROPN
aijbe-979	292	24	na.theiia.org/aboutus/public%20documents/the%20iia%20global%20internal%20audit%20	na.theiia.org/aboutus/public%20documents/the%20iia%20global%20internal%20audit%20	PROPN
aijbe-979	292	25	co	co	ADJ
aijbe-979	292	26	mpetency%20framework.pdf	mpetency%20framework.pdf	PROPN
aijbe-979	292	27	(	(	PUNCT
aijbe-979	292	28	accessed	access	VERB
aijbe-979	292	29	29	29	NUM
aijbe-979	292	30	march	march	NOUN
aijbe-979	292	31	2017	2017	NUM
aijbe-979	292	32	)	)	PUNCT
aijbe-979	292	33	.	.	PUNCT
aijbe-979	293	1	iia	iia	NOUN
aijbe-979	293	2	(	(	PUNCT
aijbe-979	293	3	2017	2017	NUM
aijbe-979	293	4	)	)	PUNCT
aijbe-979	293	5	,	,	PUNCT
aijbe-979	293	6	international	international	ADJ
aijbe-979	293	7	standards	standard	NOUN
aijbe-979	293	8	for	for	ADP
aijbe-979	293	9	the	the	DET
aijbe-979	293	10	professional	professional	ADJ
aijbe-979	293	11	practice	practice	NOUN
aijbe-979	293	12	of	of	ADP
aijbe-979	293	13	internal	internal	ADJ
aijbe-979	293	14	auditing	auditing	NOUN
aijbe-979	293	15	,	,	PUNCT
aijbe-979	293	16	iia	iia	PROPN
aijbe-979	293	17	,	,	PUNCT
aijbe-979	293	18	available	available	ADJ
aijbe-979	293	19	at	at	ADP
aijbe-979	293	20	:	:	PUNCT
aijbe-979	293	21	https://na.theiia.org/standards-guidance/mandatoryguidance/pages/standards.aspx	https://na.theiia.org/standards-guidance/mandatoryguidance/pages/standards.aspx	NOUN
aijbe-979	293	22	(	(	PUNCT
aijbe-979	293	23	accessed	access	VERB
aijbe-979	293	24	29	29	NUM
aijbe-979	293	25	march	march	NOUN
aijbe-979	293	26	2017	2017	NUM
aijbe-979	293	27	)	)	PUNCT
aijbe-979	293	28	.	.	PUNCT
aijbe-979	294	1	jensen	jensen	PROPN
aijbe-979	294	2	,	,	PUNCT
aijbe-979	294	3	m.	m.	PROPN
aijbe-979	294	4	c.	c.	PROPN
aijbe-979	294	5	,	,	PUNCT
aijbe-979	294	6	&	&	CCONJ
aijbe-979	294	7	mackling	mackling	PROPN
aijbe-979	294	8	,	,	PUNCT
aijbe-979	294	9	w.	w.	PROPN
aijbe-979	294	10	h.	h.	PROPN
aijbe-979	294	11	(	(	PUNCT
aijbe-979	294	12	1976	1976	NUM
aijbe-979	294	13	)	)	PUNCT
aijbe-979	294	14	.	.	PUNCT
aijbe-979	295	1	theory	theory	NOUN
aijbe-979	295	2	of	of	ADP
aijbe-979	295	3	the	the	DET
aijbe-979	295	4	firm	firm	NOUN
aijbe-979	295	5	:	:	PUNCT
aijbe-979	295	6	managerial	managerial	ADJ
aijbe-979	295	7	behaviour	behaviour	NOUN
aijbe-979	295	8	,	,	PUNCT
aijbe-979	295	9	agency	agency	NOUN
aijbe-979	295	10	costs	cost	NOUN
aijbe-979	295	11	and	and	CCONJ
aijbe-979	295	12	ownership	ownership	NOUN
aijbe-979	295	13	structure	structure	NOUN
aijbe-979	295	14	.	.	PUNCT
aijbe-979	296	1	journal	journal	NOUN
aijbe-979	296	2	of	of	ADP
aijbe-979	296	3	financial	financial	ADJ
aijbe-979	296	4	economics	economic	NOUN
aijbe-979	296	5	,	,	PUNCT
aijbe-979	296	6	1(1	1(1	NUM
aijbe-979	296	7	)	)	PUNCT
aijbe-979	296	8	,	,	PUNCT
aijbe-979	296	9	305	305	NUM
aijbe-979	296	10	-	-	SYM
aijbe-979	296	11	360	360	NUM
aijbe-979	296	12	.	.	PUNCT
aijbe-979	297	1	kapner	kapner	PROPN
aijbe-979	297	2	,	,	PUNCT
aijbe-979	297	3	s.	s.	PROPN
aijbe-979	297	4	(	(	PUNCT
aijbe-979	297	5	2001	2001	NUM
aijbe-979	297	6	)	)	PUNCT
aijbe-979	297	7	,	,	PUNCT
aijbe-979	297	8	“	"	PUNCT
aijbe-979	297	9	grocer	grocer	NOUN
aijbe-979	297	10	ends	end	VERB
aijbe-979	297	11	egypt	egypt	PROPN
aijbe-979	297	12	expansion	expansion	PROPN
aijbe-979	297	13	to	to	PART
aijbe-979	297	14	rebuild	rebuild	VERB
aijbe-979	297	15	its	its	PRON
aijbe-979	297	16	british	british	ADJ
aijbe-979	297	17	market	market	NOUN
aijbe-979	297	18	”	"	PUNCT
aijbe-979	297	19	,	,	PUNCT
aijbe-979	297	20	the	the	DET
aijbe-979	297	21	new	new	PROPN
aijbe-979	297	22	york	york	PROPN
aijbe-979	297	23	times	times	PROPN
aijbe-979	297	24	.	.	PUNCT
aijbe-979	298	1	kimetto	kimetto	PROPN
aijbe-979	298	2	,	,	PUNCT
aijbe-979	298	3	r.	r.	PROPN
aijbe-979	298	4	(	(	PUNCT
aijbe-979	298	5	2019	2019	NUM
aijbe-979	298	6	)	)	PUNCT
aijbe-979	298	7	.	.	PUNCT
aijbe-979	299	1	internal	internal	ADJ
aijbe-979	299	2	audit	audit	NOUN
aijbe-979	299	3	and	and	CCONJ
aijbe-979	299	4	profitability	profitability	NOUN
aijbe-979	299	5	of	of	ADP
aijbe-979	299	6	banking	banking	NOUN
aijbe-979	299	7	institutions	institution	NOUN
aijbe-979	299	8	in	in	ADP
aijbe-979	299	9	kenya	kenya	PROPN
aijbe-979	299	10	:	:	PUNCT
aijbe-979	299	11	a	a	DET
aijbe-979	299	12	case	case	NOUN
aijbe-979	299	13	study	study	NOUN
aijbe-979	299	14	of	of	ADP
aijbe-979	299	15	commercial	commercial	ADJ
aijbe-979	299	16	banks	bank	NOUN
aijbe-979	299	17	in	in	ADP
aijbe-979	299	18	kericho	kericho	PROPN
aijbe-979	299	19	county	county	PROPN
aijbe-979	299	20	,	,	PUNCT
aijbe-979	299	21	kenya	kenya	PROPN
aijbe-979	299	22	.	.	PUNCT
aijbe-979	300	1	scientific	scientific	ADJ
aijbe-979	300	2	research	research	NOUN
aijbe-979	300	3	journal	journal	NOUN
aijbe-979	300	4	(	(	PUNCT
aijbe-979	300	5	scirj	scirj	NOUN
aijbe-979	300	6	)	)	PUNCT
aijbe-979	300	7	,	,	PUNCT
aijbe-979	300	8	7(5	7(5	NUM
aijbe-979	300	9	)	)	PUNCT
aijbe-979	300	10	,	,	PUNCT
aijbe-979	300	11	46	46	NUM
aijbe-979	300	12	-	-	SYM
aijbe-979	300	13	62	62	NUM
aijbe-979	300	14	.	.	PUNCT
aijbe-979	301	1	kerazan	kerazan	PROPN
aijbe-979	301	2	,	,	PUNCT
aijbe-979	301	3	f.	f.	PROPN
aijbe-979	301	4	h.	h.	PROPN
aijbe-979	302	1	(	(	PUNCT
aijbe-979	302	2	2016	2016	NUM
aijbe-979	302	3	)	)	PUNCT
aijbe-979	302	4	.	.	PUNCT
aijbe-979	303	1	the	the	DET
aijbe-979	303	2	contribution	contribution	NOUN
aijbe-979	303	3	of	of	ADP
aijbe-979	303	4	the	the	DET
aijbe-979	303	5	internal	internal	ADJ
aijbe-979	303	6	audit	audit	NOUN
aijbe-979	303	7	function	function	NOUN
aijbe-979	303	8	in	in	ADP
aijbe-979	303	9	risk	risk	NOUN
aijbe-979	303	10	management	management	NOUN
aijbe-979	303	11	.	.	PUNCT
aijbe-979	304	1	journal	journal	PROPN
aijbe-979	304	2	of	of	ADP
aijbe-979	304	3	management	management	NOUN
aijbe-979	304	4	research	research	NOUN
aijbe-979	304	5	,	,	PUNCT
aijbe-979	304	6	8(3	8(3	NUM
aijbe-979	304	7	)	)	PUNCT
aijbe-979	304	8	,	,	PUNCT
aijbe-979	304	9	178	178	NUM
aijbe-979	304	10	-	-	SYM
aijbe-979	304	11	202	202	NUM
aijbe-979	304	12	.	.	PUNCT
aijbe-979	305	1	mashayekhi	mashayekhi	PROPN
aijbe-979	305	2	,	,	PUNCT
aijbe-979	305	3	b.	b.	PROPN
aijbe-979	305	4	,	,	PUNCT
aijbe-979	305	5	jalali	jalali	PROPN
aijbe-979	305	6	,	,	PUNCT
aijbe-979	305	7	f.	f.	PROPN
aijbe-979	305	8	,	,	PUNCT
aijbe-979	305	9	&	&	CCONJ
aijbe-979	305	10	rezaee	rezaee	PROPN
aijbe-979	305	11	,	,	PUNCT
aijbe-979	305	12	z.	z.	PROPN
aijbe-979	305	13	(	(	PUNCT
aijbe-979	305	14	2022	2022	NUM
aijbe-979	305	15	)	)	PUNCT
aijbe-979	305	16	.	.	PUNCT
aijbe-979	306	1	the	the	DET
aijbe-979	306	2	role	role	NOUN
aijbe-979	306	3	of	of	ADP
aijbe-979	306	4	stakeholders	stakeholder	NOUN
aijbe-979	306	5	’	'	PUNCT
aijbe-979	306	6	perception	perception	NOUN
aijbe-979	306	7	in	in	ADP
aijbe-979	306	8	internal	internal	ADJ
aijbe-979	306	9	audit	audit	NOUN
aijbe-979	306	10	status	status	NOUN
aijbe-979	306	11	:	:	PUNCT
aijbe-979	306	12	the	the	DET
aijbe-979	306	13	case	case	NOUN
aijbe-979	306	14	of	of	ADP
aijbe-979	306	15	iran	iran	PROPN
aijbe-979	306	16	.	.	PUNCT
aijbe-979	307	1	journal	journal	PROPN
aijbe-979	307	2	of	of	ADP
aijbe-979	307	3	accounting	account	VERB
aijbe-979	307	4	in	in	ADP
aijbe-979	307	5	emerging	emerge	VERB
aijbe-979	307	6	economies	economy	NOUN
aijbe-979	307	7	,	,	PUNCT
aijbe-979	307	8	12(4	12(4	NUM
aijbe-979	307	9	)	)	PUNCT
aijbe-979	307	10	,	,	PUNCT
aijbe-979	307	11	589–614	589–614	NUM
aijbe-979	307	12	.	.	PUNCT
aijbe-979	308	1	https://doi.org/10.1108/jaee-03-2020-0064	https://doi.org/10.1108/jaee-03-2020-0064	NOUN
aijbe-979	308	2	.	.	PUNCT
aijbe-979	309	1	https://na.theiia.org/standards-guidance/mandatory-%20guidance/pages/standards.aspx	https://na.theiia.org/standards-guidance/mandatory-%20guidance/pages/standards.aspx	PROPN
aijbe-979	309	2	https://doi.org/10.1108/jaee-03-2020-0064	https://doi.org/10.1108/jaee-03-2020-0064	PROPN
aijbe-979	309	3	eke	eke	ADJ
aijbe-979	309	4	robert	robert	PROPN
aijbe-979	309	5	ike	ike	PROPN
aijbe-979	309	6	and	and	CCONJ
aijbe-979	309	7	glory	glory	NOUN
aijbe-979	309	8	eghoghon	eghoghon	NOUN
aijbe-979	309	9	ihunde	ihunde	NOUN
aijbe-979	309	10	(	(	PUNCT
aijbe-979	309	11	2025	2025	NUM
aijbe-979	309	12	)	)	PUNCT
aijbe-979	309	13	33	33	NUM
aijbe-979	309	14	american	american	ADJ
aijbe-979	309	15	interdisciplinary	interdisciplinary	ADJ
aijbe-979	309	16	journal	journal	NOUN
aijbe-979	309	17	of	of	ADP
aijbe-979	309	18	business	business	NOUN
aijbe-979	309	19	and	and	CCONJ
aijbe-979	309	20	economics	economic	NOUN
aijbe-979	309	21	|	|	ADV
aijbe-979	309	22	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-979	309	23	mindra	mindra	NOUN
aijbe-979	309	24	,	,	PUNCT
aijbe-979	309	25	k.r	k.r	PROPN
aijbe-979	309	26	.	.	PROPN
aijbe-979	309	27	(	(	PUNCT
aijbe-979	309	28	2017	2017	NUM
aijbe-979	309	29	)	)	PUNCT
aijbe-979	309	30	.	.	PUNCT
aijbe-979	310	1	too	too	ADV
aijbe-979	310	2	big	big	ADJ
aijbe-979	310	3	to	to	PART
aijbe-979	310	4	fail	fail	VERB
aijbe-979	310	5	:	:	PUNCT
aijbe-979	310	6	the	the	DET
aijbe-979	310	7	sleeping	sleeping	NOUN
aijbe-979	310	8	gatekeeper	gatekeeper	NOUN
aijbe-979	310	9	”	"	PUNCT
aijbe-979	310	10	.	.	PUNCT
aijbe-979	311	1	new	new	ADJ
aijbe-979	311	2	vision	vision	NOUN
aijbe-979	311	3	,	,	PUNCT
aijbe-979	311	4	wednesday	wednesday	PROPN
aijbe-979	311	5	,	,	PUNCT
aijbe-979	311	6	july	july	PROPN
aijbe-979	311	7	19	19	NUM
aijbe-979	311	8	,	,	PUNCT
aijbe-979	311	9	15	15	NUM
aijbe-979	311	10	muhereza	muhereza	NOUN
aijbe-979	311	11	,	,	PUNCT
aijbe-979	311	12	r.	r.	PROPN
aijbe-979	311	13	(	(	PUNCT
aijbe-979	311	14	2012	2012	NUM
aijbe-979	311	15	)	)	PUNCT
aijbe-979	311	16	,	,	PUNCT
aijbe-979	311	17	“	"	PUNCT
aijbe-979	311	18	bou	bou	PROPN
aijbe-979	311	19	takes	take	VERB
aijbe-979	311	20	over	over	ADP
aijbe-979	311	21	management	management	NOUN
aijbe-979	311	22	of	of	ADP
aijbe-979	311	23	national	national	PROPN
aijbe-979	311	24	bank	bank	PROPN
aijbe-979	311	25	of	of	ADP
aijbe-979	311	26	commerce	commerce	PROPN
aijbe-979	311	27	”	"	PUNCT
aijbe-979	311	28	,	,	PUNCT
aijbe-979	311	29	daily	daily	ADV
aijbe-979	311	30	monitor	monitor	VERB
aijbe-979	311	31	natalia	natalia	PROPN
aijbe-979	311	32	h.	h.	PROPN
aijbe-979	311	33	,	,	PUNCT
aijbe-979	311	34	salwa	salwa	PROPN
aijbe-979	311	35	z.	z.	PROPN
aijbe-979	311	36	&	&	CCONJ
aijbe-979	311	37	nurliyana	nurliyana	PROPN
aijbe-979	311	38	,	,	PUNCT
aijbe-979	311	39	h.	h.	PROPN
aijbe-979	311	40	k.	k.	PROPN
aijbe-979	311	41	(	(	PUNCT
aijbe-979	311	42	2023	2023	NUM
aijbe-979	311	43	)	)	PUNCT
aijbe-979	311	44	.	.	PUNCT
aijbe-979	312	1	the	the	DET
aijbe-979	312	2	role	role	NOUN
aijbe-979	312	3	of	of	ADP
aijbe-979	312	4	internal	internal	ADJ
aijbe-979	312	5	audit	audit	NOUN
aijbe-979	312	6	,	,	PUNCT
aijbe-979	312	7	internal	internal	ADJ
aijbe-979	312	8	control	control	NOUN
aijbe-979	312	9	systems	system	NOUN
aijbe-979	312	10	,	,	PUNCT
aijbe-979	312	11	and	and	CCONJ
aijbe-979	312	12	corporate	corporate	ADJ
aijbe-979	312	13	governance	governance	NOUN
aijbe-979	312	14	practices	practice	NOUN
aijbe-979	312	15	toward	toward	ADP
aijbe-979	312	16	financial	financial	ADJ
aijbe-979	312	17	report	report	NOUN
aijbe-979	312	18	quality	quality	NOUN
aijbe-979	312	19	mahsa	mahsa	PROPN
aijbe-979	312	20	international	international	ADJ
aijbe-979	312	21	journal	journal	PROPN
aijbe-979	312	22	of	of	ADP
aijbe-979	312	23	business	business	NOUN
aijbe-979	312	24	and	and	CCONJ
aijbe-979	312	25	social	social	ADJ
aijbe-979	312	26	sciences	science	NOUN
aijbe-979	312	27	e	e	NOUN
aijbe-979	312	28	-	-	NOUN
aijbe-979	312	29	issn	issn	NOUN
aijbe-979	312	30	:	:	PUNCT
aijbe-979	312	31	2811	2811	NUM
aijbe-979	312	32	-	-	SYM
aijbe-979	312	33	4302	4302	NUM
aijbe-979	312	34	03(02	03(02	NOUN
aijbe-979	312	35	)	)	PUNCT
aijbe-979	312	36	nkundabanyanga	nkundabanyanga	NOUN
aijbe-979	312	37	,	,	PUNCT
aijbe-979	312	38	s.k	s.k	PROPN
aijbe-979	312	39	.	.	PUNCT
aijbe-979	312	40	(	(	PUNCT
aijbe-979	312	41	2016	2016	NUM
aijbe-979	312	42	)	)	PUNCT
aijbe-979	312	43	,	,	PUNCT
aijbe-979	312	44	”	"	PUNCT
aijbe-979	312	45	board	board	NOUN
aijbe-979	312	46	governance	governance	NOUN
aijbe-979	312	47	,	,	PUNCT
aijbe-979	312	48	intellectual	intellectual	ADJ
aijbe-979	312	49	capital	capital	NOUN
aijbe-979	312	50	and	and	CCONJ
aijbe-979	312	51	firm	firm	ADJ
aijbe-979	312	52	performance	performance	NOUN
aijbe-979	312	53	importance	importance	NOUN
aijbe-979	312	54	of	of	ADP
aijbe-979	312	55	multiplicative	multiplicative	ADJ
aijbe-979	312	56	effects	effect	NOUN
aijbe-979	312	57	“	"	PUNCT
aijbe-979	312	58	,	,	PUNCT
aijbe-979	312	59	journal	journal	NOUN
aijbe-979	312	60	of	of	ADP
aijbe-979	312	61	economic	economic	ADJ
aijbe-979	312	62	and	and	CCONJ
aijbe-979	312	63	administrative	administrative	ADJ
aijbe-979	312	64	sciences	science	NOUN
aijbe-979	312	65	,	,	PUNCT
aijbe-979	312	66	32(1	32(1	NUM
aijbe-979	312	67	)	)	PUNCT
aijbe-979	312	68	,	,	PUNCT
aijbe-979	312	69	.	.	PUNCT
aijbe-979	313	1	20	20	NUM
aijbe-979	313	2	–	–	SYM
aijbe-979	313	3	45	45	NUM
aijbe-979	313	4	.	.	PUNCT
aijbe-979	313	5	nansamba	nansamba	PROPN
aijbe-979	313	6	,	,	PUNCT
aijbe-979	313	7	j.	j.	PROPN
aijbe-979	313	8	(	(	PUNCT
aijbe-979	313	9	2019	2019	NUM
aijbe-979	313	10	)	)	PUNCT
aijbe-979	313	11	.	.	PUNCT
aijbe-979	314	1	effect	effect	NOUN
aijbe-979	314	2	of	of	ADP
aijbe-979	314	3	internal	internal	ADJ
aijbe-979	314	4	audit	audit	NOUN
aijbe-979	314	5	on	on	ADP
aijbe-979	314	6	financial	financial	ADJ
aijbe-979	314	7	performance	performance	NOUN
aijbe-979	314	8	of	of	ADP
aijbe-979	314	9	commercial	commercial	ADJ
aijbe-979	314	10	banks	bank	NOUN
aijbe-979	314	11	in	in	ADP
aijbe-979	314	12	uganda	uganda	PROPN
aijbe-979	314	13	:	:	PUNCT
aijbe-979	314	14	a	a	DET
aijbe-979	314	15	case	case	NOUN
aijbe-979	314	16	study	study	NOUN
aijbe-979	314	17	of	of	ADP
aijbe-979	314	18	stanbic	stanbic	PROPN
aijbe-979	314	19	bank	bank	PROPN
aijbe-979	314	20	kansanga	kansanga	PROPN
aijbe-979	314	21	branch	branch	NOUN
aijbe-979	314	22	.	.	PUNCT
aijbe-979	315	1	bsc	bsc	PROPN
aijbe-979	315	2	thesis	thesis	NOUN
aijbe-979	315	3	,	,	PUNCT
aijbe-979	315	4	kampala	kampala	PROPN
aijbe-979	315	5	international	international	PROPN
aijbe-979	315	6	university	university	PROPN
aijbe-979	315	7	.	.	PUNCT
aijbe-979	316	1	pandey	pandey	PROPN
aijbe-979	316	2	i.m	i.m	PROPN
aijbe-979	316	3	.	.	PUNCT
aijbe-979	316	4	(	(	PUNCT
aijbe-979	316	5	1995	1995	NUM
aijbe-979	316	6	)	)	PUNCT
aijbe-979	316	7	.	.	PUNCT
aijbe-979	317	1	financial	financial	ADJ
aijbe-979	317	2	management	management	NOUN
aijbe-979	317	3	,	,	PUNCT
aijbe-979	317	4	(	(	PUNCT
aijbe-979	317	5	7th	7th	ADJ
aijbe-979	317	6	revised	revised	ADJ
aijbe-979	317	7	edition	edition	NOUN
aijbe-979	317	8	)	)	PUNCT
aijbe-979	317	9	,	,	PUNCT
aijbe-979	317	10	vikas	vikas	PROPN
aijbe-979	317	11	publishing	publishing	PROPN
aijbe-979	317	12	house	house	PROPN
aijbe-979	317	13	.	.	PUNCT
aijbe-979	318	1	pettinger	pettinger	NOUN
aijbe-979	318	2	and	and	CCONJ
aijbe-979	318	3	richard	richard	PROPN
aijbe-979	318	4	.	.	PUNCT
aijbe-979	319	1	(	(	PUNCT
aijbe-979	319	2	2006	2006	NUM
aijbe-979	319	3	)	)	PUNCT
aijbe-979	319	4	.	.	PUNCT
aijbe-979	320	1	profit	profit	NOUN
aijbe-979	320	2	motive.uk	motive.uk	PROPN
aijbe-979	320	3	business	business	NOUN
aijbe-979	320	4	consultants	consultant	NOUN
aijbe-979	320	5	pwc	pwc	PROPN
aijbe-979	320	6	(	(	PUNCT
aijbe-979	320	7	2014	2014	NUM
aijbe-979	320	8	)	)	PUNCT
aijbe-979	320	9	,	,	PUNCT
aijbe-979	320	10	“	"	PUNCT
aijbe-979	320	11	2014	2014	NUM
aijbe-979	320	12	state	state	NOUN
aijbe-979	320	13	of	of	ADP
aijbe-979	320	14	the	the	DET
aijbe-979	320	15	internal	internal	ADJ
aijbe-979	320	16	audit	audit	NOUN
aijbe-979	320	17	profession	profession	NOUN
aijbe-979	320	18	study	study	NOUN
aijbe-979	320	19	”	"	PUNCT
aijbe-979	320	20	https://www.pwc.co.za/en/assets/pdf/	https://www.pwc.co.za/en/assets/pdf/	NOUN
aijbe-979	320	21	sotp-africabrochure-sa-may-2014.pdf	sotp-africabrochure-sa-may-2014.pdf	NOUN
aijbe-979	320	22	accessed	access	VERB
aijbe-979	320	23	6/8/2017	6/8/2017	NUM
aijbe-979	320	24	pwc	pwc	NOUN
aijbe-979	320	25	.	.	PUNCT
aijbe-979	321	1	(	(	PUNCT
aijbe-979	321	2	2022	2022	NUM
aijbe-979	321	3	)	)	PUNCT
aijbe-979	321	4	.	.	PUNCT
aijbe-979	322	1	protecting	protect	VERB
aijbe-979	322	2	the	the	DET
aijbe-979	322	3	perimeter	perimeter	NOUN
aijbe-979	322	4	:	:	PUNCT
aijbe-979	322	5	the	the	DET
aijbe-979	322	6	rise	rise	NOUN
aijbe-979	322	7	of	of	ADP
aijbe-979	322	8	external	external	ADJ
aijbe-979	322	9	fraud	fraud	NOUN
aijbe-979	322	10	.	.	PUNCT
aijbe-979	323	1	in	in	ADP
aijbe-979	323	2	www.pwc.com/fraudsurvey	www.pwc.com/fraudsurvey	NOUN
aijbe-979	323	3	.	.	PUNCT
aijbe-979	323	4	retrieved	retrieve	VERB
aijbe-979	323	5	september	september	PROPN
aijbe-979	323	6	20	20	NUM
aijbe-979	323	7	,	,	PUNCT
aijbe-979	323	8	2023	2023	NUM
aijbe-979	323	9	,	,	PUNCT
aijbe-979	323	10	from	from	ADP
aijbe-979	323	11	https://www.pwc.com/gx/en/forensics/gecsm-2022/pdf/pwc’s-globaleconomic-crime-and-fraud-survey-2022.pdf	https://www.pwc.com/gx/en/forensics/gecsm-2022/pdf/pwc’s-globaleconomic-crime-and-fraud-survey-2022.pdf	PROPN
aijbe-979	323	12	rensburg	rensburg	PROPN
aijbe-979	323	13	,	,	PUNCT
aijbe-979	323	14	j.	j.	PROPN
aijbe-979	323	15	o.	o.	PROPN
aijbe-979	323	16	,	,	PUNCT
aijbe-979	323	17	&	&	CCONJ
aijbe-979	323	18	coetzee	coetzee	PROPN
aijbe-979	323	19	,	,	PUNCT
aijbe-979	323	20	p	p	X
aijbe-979	323	21	(	(	PUNCT
aijbe-979	323	22	2016	2016	NUM
aijbe-979	323	23	)	)	PUNCT
aijbe-979	323	24	.	.	PUNCT
aijbe-979	324	1	internal	internal	ADJ
aijbe-979	324	2	audit	audit	NOUN
aijbe-979	324	3	public	public	ADJ
aijbe-979	324	4	sector	sector	NOUN
aijbe-979	324	5	capability	capability	NOUN
aijbe-979	324	6	:	:	PUNCT
aijbe-979	324	7	a	a	DET
aijbe-979	324	8	case	case	NOUN
aijbe-979	324	9	study	study	NOUN
aijbe-979	324	10	.	.	PUNCT
aijbe-979	325	1	journal	journal	NOUN
aijbe-979	325	2	of	of	ADP
aijbe-979	325	3	public	public	ADJ
aijbe-979	325	4	affairs	affair	NOUN
aijbe-979	325	5	,	,	PUNCT
aijbe-979	325	6	16	16	NUM
aijbe-979	325	7	(	(	PUNCT
aijbe-979	325	8	2	2	NUM
aijbe-979	325	9	)	)	PUNCT
aijbe-979	325	10	,	,	PUNCT
aijbe-979	325	11	181–191	181–191	NUM
aijbe-979	325	12	.	.	PUNCT
aijbe-979	326	1	roussy	roussy	ADJ
aijbe-979	326	2	,	,	PUNCT
aijbe-979	326	3	m.	m.	NOUN
aijbe-979	326	4	(	(	PUNCT
aijbe-979	326	5	2013	2013	NUM
aijbe-979	326	6	)	)	PUNCT
aijbe-979	326	7	,	,	PUNCT
aijbe-979	326	8	“	"	PUNCT
aijbe-979	326	9	internal	internal	ADJ
aijbe-979	326	10	auditors	auditor	NOUN
aijbe-979	326	11	’	’	PART
aijbe-979	326	12	roles	role	NOUN
aijbe-979	326	13	:	:	PUNCT
aijbe-979	326	14	from	from	ADP
aijbe-979	326	15	watchdogs	watchdog	NOUN
aijbe-979	326	16	to	to	ADP
aijbe-979	326	17	helpers	helper	NOUN
aijbe-979	326	18	and	and	CCONJ
aijbe-979	326	19	protectors	protector	NOUN
aijbe-979	326	20	of	of	ADP
aijbe-979	326	21	the	the	DET
aijbe-979	326	22	top	top	ADJ
aijbe-979	326	23	manager	manager	NOUN
aijbe-979	326	24	”	"	PUNCT
aijbe-979	326	25	,	,	PUNCT
aijbe-979	326	26	critical	critical	ADJ
aijbe-979	326	27	perspectives	perspective	NOUN
aijbe-979	326	28	on	on	ADP
aijbe-979	326	29	accounting	accounting	NOUN
aijbe-979	326	30	,	,	PUNCT
aijbe-979	326	31	24(7	24(7	NUM
aijbe-979	326	32	-	-	SYM
aijbe-979	326	33	8)	8)	NUM
aijbe-979	326	34	,	,	PUNCT
aijbe-979	326	35	550	550	NUM
aijbe-979	326	36	-	-	SYM
aijbe-979	326	37	571	571	NUM
aijbe-979	326	38	.	.	PUNCT
aijbe-979	327	1	roussy	roussy	ADJ
aijbe-979	327	2	,	,	PUNCT
aijbe-979	327	3	m.	m.	NOUN
aijbe-979	327	4	and	and	CCONJ
aijbe-979	327	5	brivot	brivot	NOUN
aijbe-979	327	6	,	,	PUNCT
aijbe-979	327	7	m.	m.	NOUN
aijbe-979	327	8	(	(	PUNCT
aijbe-979	327	9	2016	2016	NUM
aijbe-979	327	10	)	)	PUNCT
aijbe-979	327	11	“	"	PUNCT
aijbe-979	327	12	internal	internal	ADJ
aijbe-979	327	13	audit	audit	NOUN
aijbe-979	327	14	quality	quality	NOUN
aijbe-979	327	15	:	:	PUNCT
aijbe-979	327	16	a	a	DET
aijbe-979	327	17	polysemous	polysemous	ADJ
aijbe-979	327	18	notion	notion	NOUN
aijbe-979	327	19	?	?	PUNCT
aijbe-979	327	20	”	"	PUNCT
aijbe-979	327	21	,	,	PUNCT
aijbe-979	327	22	accounting	accounting	NOUN
aijbe-979	327	23	,	,	PUNCT
aijbe-979	327	24	auditing	auditing	NOUN
aijbe-979	327	25	&	&	CCONJ
aijbe-979	327	26	accountability	accountability	NOUN
aijbe-979	327	27	journal	journal	NOUN
aijbe-979	327	28	,	,	PUNCT
aijbe-979	327	29	vol	vol	NOUN
aijbe-979	327	30	.	.	PROPN
aijbe-979	327	31	29	29	NUM
aijbe-979	328	1	no	no	NOUN
aijbe-979	328	2	.	.	NOUN
aijbe-979	328	3	5	5	NUM
aijbe-979	328	4	,	,	PUNCT
aijbe-979	328	5	pp.714	pp.714	NOUN
aijbe-979	328	6	-	-	SYM
aijbe-979	328	7	738	738	NUM
aijbe-979	328	8	saddam	saddam	PROPN
aijbe-979	328	9	a.	a.	NOUN
aijbe-979	328	10	hazaea	hazaea	PROPN
aijbe-979	328	11	,	,	PUNCT
aijbe-979	328	12	mosab	mosab	PROPN
aijbe-979	328	13	i.	i.	PROPN
aijbe-979	328	14	tabash	tabash	PROPN
aijbe-979	328	15	,	,	PUNCT
aijbe-979	328	16	jinyu	jinyu	PROPN
aijbe-979	328	17	zhu	zhu	PROPN
aijbe-979	328	18	,	,	PUNCT
aijbe-979	328	19	saleh	saleh	PROPN
aijbe-979	328	20	f.	f.	PROPN
aijbe-979	328	21	a.	a.	PROPN
aijbe-979	328	22	khatib	khatib	PROPN
aijbe-979	328	23	and	and	CCONJ
aijbe-979	328	24	najib	najib	PROPN
aijbe-979	328	25	h.	h.	PROPN
aijbe-979	328	26	s.	s.	PROPN
aijbe-979	328	27	farhan	farhan	PROPN
aijbe-979	328	28	(	(	PUNCT
aijbe-979	328	29	2021	2021	NUM
aijbe-979	328	30	)	)	PUNCT
aijbe-979	328	31	.	.	PUNCT
aijbe-979	329	1	internal	internal	ADJ
aijbe-979	329	2	audit	audit	NOUN
aijbe-979	329	3	and	and	CCONJ
aijbe-979	329	4	financial	financial	ADJ
aijbe-979	329	5	performance	performance	NOUN
aijbe-979	329	6	of	of	ADP
aijbe-979	329	7	yemeni	yemeni	ADJ
aijbe-979	329	8	commercial	commercial	ADJ
aijbe-979	329	9	banks	bank	NOUN
aijbe-979	329	10	:	:	PUNCT
aijbe-979	329	11	empirical	empirical	ADJ
aijbe-979	329	12	evidence	evidence	NOUN
aijbe-979	329	13	.	.	PUNCT
aijbe-979	330	1	banks	bank	NOUN
aijbe-979	330	2	and	and	CCONJ
aijbe-979	330	3	bank	bank	NOUN
aijbe-979	330	4	systems	system	NOUN
aijbe-979	330	5	,	,	PUNCT
aijbe-979	330	6	16(2	16(2	NUM
aijbe-979	330	7	)	)	PUNCT
aijbe-979	330	8	,	,	PUNCT
aijbe-979	330	9	137	137	NUM
aijbe-979	330	10	-	-	SYM
aijbe-979	330	11	147	147	NUM
aijbe-979	330	12	saidu	saidu	ADJ
aijbe-979	330	13	,	,	PUNCT
aijbe-979	330	14	m.	m.	NOUN
aijbe-979	330	15	&	&	CCONJ
aijbe-979	330	16	aifuwa	aifuwa	PROPN
aijbe-979	330	17	,	,	PUNCT
aijbe-979	330	18	h.	h.	PROPN
aijbe-979	330	19	o.	o.	PROPN
aijbe-979	330	20	(	(	PUNCT
aijbe-979	330	21	2020	2020	NUM
aijbe-979	330	22	)	)	PUNCT
aijbe-979	330	23	.	.	PUNCT
aijbe-979	331	1	board	board	NOUN
aijbe-979	331	2	characteristics	characteristic	NOUN
aijbe-979	331	3	and	and	CCONJ
aijbe-979	331	4	audit	audit	NOUN
aijbe-979	331	5	quality	quality	NOUN
aijbe-979	331	6	:	:	PUNCT
aijbe-979	331	7	the	the	DET
aijbe-979	331	8	moderating	moderate	VERB
aijbe-979	331	9	role	role	NOUN
aijbe-979	331	10	of	of	ADP
aijbe-979	331	11	gender	gender	NOUN
aijbe-979	331	12	diversity	diversity	NOUN
aijbe-979	331	13	.	.	PUNCT
aijbe-979	332	1	international	international	ADJ
aijbe-979	332	2	journal	journal	PROPN
aijbe-979	332	3	of	of	ADP
aijbe-979	332	4	business	business	PROPN
aijbe-979	332	5	&	&	CCONJ
aijbe-979	332	6	law	law	PROPN
aijbe-979	332	7	research	research	NOUN
aijbe-979	332	8	,	,	PUNCT
aijbe-979	332	9	8(1	8(1	NOUN
aijbe-979	332	10	)	)	PUNCT
aijbe-979	332	11	,	,	PUNCT
aijbe-979	332	12	144	144	NUM
aijbe-979	332	13	-	-	SYM
aijbe-979	332	14	155	155	NUM
aijbe-979	332	15	.	.	PUNCT
aijbe-979	333	1	sawyer	sawyer	PROPN
aijbe-979	333	2	,	,	PUNCT
aijbe-979	333	3	l.	l.	PROPN
aijbe-979	333	4	b.	b.	PROPN
aijbe-979	333	5	and	and	CCONJ
aijbe-979	333	6	dittenhofer	dittenhofer	VERB
aijbe-979	333	7	,	,	PUNCT
aijbe-979	333	8	m.	m.	NOUN
aijbe-979	333	9	a.	a.	NOUN
aijbe-979	333	10	(	(	PUNCT
aijbe-979	333	11	1996	1996	NUM
aijbe-979	333	12	)	)	PUNCT
aijbe-979	333	13	.	.	PUNCT
aijbe-979	334	1	internal	internal	ADJ
aijbe-979	334	2	auditing	auditing	NOUN
aijbe-979	334	3	,	,	PUNCT
aijbe-979	334	4	4h	4h	PROPN
aijbe-979	334	5	ed	ed	NOUN
aijbe-979	334	6	.	.	PUNCT
aijbe-979	335	1	(	(	PUNCT
aijbe-979	335	2	altamonte	altamonte	PROPN
aijbe-979	335	3	springs	springs	PROPN
aijbe-979	335	4	.	.	PUNCT
aijbe-979	336	1	fl	fl	ADP
aijbe-979	336	2	:	:	PUNCT
aijbe-979	336	3	the	the	DET
aijbe-979	336	4	institute	institute	NOUN
aijbe-979	336	5	of	of	ADP
aijbe-979	336	6	internal	internal	ADJ
aijbe-979	336	7	auditors	auditor	NOUN
aijbe-979	336	8	.	.	PUNCT
aijbe-979	337	1	california	california	PROPN
aijbe-979	337	2	state	state	PROPN
aijbe-979	337	3	university	university	PROPN
aijbe-979	337	4	,	,	PUNCT
aijbe-979	337	5	fresno	fresno	PROPN
aijbe-979	337	6	-	-	PUNCT
aijbe-979	337	7	craig	craig	PROPN
aijbe-979	337	8	school	school	PROPN
aijbe-979	337	9	of	of	ADP
aijbe-979	337	10	business	business	NOUN
aijbe-979	337	11	.	.	PUNCT
aijbe-979	338	1	https://www.pwc.co.za/en/assets/pdf/	https://www.pwc.co.za/en/assets/pdf/	PROPN
aijbe-979	338	2	eke	eke	PROPN
aijbe-979	338	3	robert	robert	PROPN
aijbe-979	338	4	ike	ike	PROPN
aijbe-979	338	5	and	and	CCONJ
aijbe-979	338	6	glory	glory	NOUN
aijbe-979	338	7	eghoghon	eghoghon	NOUN
aijbe-979	338	8	ihunde	ihunde	NOUN
aijbe-979	338	9	(	(	PUNCT
aijbe-979	338	10	2025	2025	NUM
aijbe-979	338	11	)	)	PUNCT
aijbe-979	338	12	34	34	NUM
aijbe-979	338	13	american	american	ADJ
aijbe-979	338	14	interdisciplinary	interdisciplinary	PROPN
aijbe-979	338	15	journal	journal	NOUN
aijbe-979	338	16	of	of	ADP
aijbe-979	338	17	business	business	NOUN
aijbe-979	338	18	and	and	CCONJ
aijbe-979	338	19	economics	economic	NOUN
aijbe-979	338	20	|	|	ADV
aijbe-979	338	21	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-979	338	22	staciokas	staciokas	PROPN
aijbe-979	338	23	,	,	PUNCT
aijbe-979	338	24	r.	r.	PROPN
aijbe-979	338	25	,	,	PUNCT
aijbe-979	338	26	&	&	CCONJ
aijbe-979	338	27	rupsys	rupsys	PROPN
aijbe-979	338	28	,	,	PUNCT
aijbe-979	338	29	r.	r.	PROPN
aijbe-979	338	30	(	(	PUNCT
aijbe-979	338	31	2005	2005	NUM
aijbe-979	338	32	)	)	PUNCT
aijbe-979	338	33	.	.	PUNCT
aijbe-979	339	1	internal	internal	ADJ
aijbe-979	339	2	audit	audit	NOUN
aijbe-979	339	3	and	and	CCONJ
aijbe-979	339	4	its	its	PRON
aijbe-979	339	5	role	role	NOUN
aijbe-979	339	6	in	in	ADP
aijbe-979	339	7	organizational	organizational	ADJ
aijbe-979	339	8	government	government	NOUN
aijbe-979	339	9	.	.	PUNCT
aijbe-979	340	1	management	management	NOUN
aijbe-979	340	2	of	of	ADP
aijbe-979	340	3	organizations	organization	NOUN
aijbe-979	340	4	systematic	systematic	ADJ
aijbe-979	340	5	research	research	NOUN
aijbe-979	340	6	,	,	PUNCT
aijbe-979	340	7	12(33	12(33	NUM
aijbe-979	340	8	)	)	PUNCT
aijbe-979	340	9	,	,	PUNCT
aijbe-979	340	10	169181	169181	NUM
aijbe-979	340	11	.	.	PUNCT
aijbe-979	341	1	soh	soh	PROPN
aijbe-979	341	2	,	,	PUNCT
aijbe-979	341	3	d.	d.	PROPN
aijbe-979	341	4	and	and	CCONJ
aijbe-979	341	5	martinov	martinov	PROPN
aijbe-979	341	6	-	-	PUNCT
aijbe-979	341	7	bennie	bennie	PROPN
aijbe-979	341	8	,	,	PUNCT
aijbe-979	341	9	n.	n.	NOUN
aijbe-979	341	10	(	(	PUNCT
aijbe-979	341	11	2011	2011	NUM
aijbe-979	341	12	)	)	PUNCT
aijbe-979	341	13	,	,	PUNCT
aijbe-979	341	14	”	"	PUNCT
aijbe-979	341	15	the	the	DET
aijbe-979	341	16	internal	internal	ADJ
aijbe-979	341	17	audit	audit	NOUN
aijbe-979	341	18	function	function	NOUN
aijbe-979	341	19	:	:	PUNCT
aijbe-979	341	20	perceptions	perception	NOUN
aijbe-979	341	21	of	of	ADP
aijbe-979	341	22	internal	internal	ADJ
aijbe-979	341	23	audit	audit	NOUN
aijbe-979	341	24	roles	role	NOUN
aijbe-979	341	25	,	,	PUNCT
aijbe-979	341	26	effectiveness	effectiveness	NOUN
aijbe-979	341	27	and	and	CCONJ
aijbe-979	341	28	evaluation	evaluation	NOUN
aijbe-979	341	29	”	"	PUNCT
aijbe-979	341	30	,	,	PUNCT
aijbe-979	341	31	managerial	managerial	ADJ
aijbe-979	341	32	auditing	auditing	NOUN
aijbe-979	341	33	journal	journal	NOUN
aijbe-979	341	34	,	,	PUNCT
aijbe-979	341	35	26(7	26(7	PROPN
aijbe-979	341	36	)	)	PUNCT
aijbe-979	341	37	,	,	PUNCT
aijbe-979	341	38	605	605	NUM
aijbe-979	341	39	-	-	SYM
aijbe-979	341	40	622	622	NUM
aijbe-979	341	41	.	.	PUNCT
aijbe-979	342	1	aifuwa	aifuwa	PROPN
aijbe-979	342	2	,	,	PUNCT
aijbe-979	342	3	h.	h.	PROPN
aijbe-979	342	4	o.	o.	PROPN
aijbe-979	342	5	,	,	PUNCT
aijbe-979	342	6	enehizena	enehizena	VERB
aijbe-979	342	7	c.	c.	PROPN
aijbe-979	342	8	o.	o.	PROPN
aijbe-979	342	9	&	&	CCONJ
aijbe-979	342	10	osazebvaru	osazebvaru	PROPN
aijbe-979	342	11	,	,	PUNCT
aijbe-979	342	12	a.	a.	NOUN
aijbe-979	342	13	(	(	PUNCT
aijbe-979	342	14	2020	2020	NUM
aijbe-979	342	15	)	)	PUNCT
aijbe-979	342	16	.	.	PUNCT
aijbe-979	343	1	accounting	account	VERB
aijbe-979	343	2	information	information	NOUN
aijbe-979	343	3	and	and	CCONJ
aijbe-979	343	4	lending	lending	NOUN
aijbe-979	343	5	decision	decision	NOUN
aijbe-979	343	6	:	:	PUNCT
aijbe-979	343	7	does	do	VERB
aijbe-979	343	8	sustainability	sustainability	NOUN
aijbe-979	343	9	disclosure	disclosure	NOUN
aijbe-979	343	10	matter	matter	NOUN
aijbe-979	343	11	?	?	PUNCT
aijbe-979	344	1	copernican	copernican	PROPN
aijbe-979	344	2	journal	journal	PROPN
aijbe-979	344	3	of	of	ADP
aijbe-979	344	4	finance	finance	PROPN
aijbe-979	344	5	&	&	CCONJ
aijbe-979	344	6	accounting	accounting	PROPN
aijbe-979	344	7	,	,	PUNCT
aijbe-979	344	8	8(4	8(4	NUM
aijbe-979	344	9	)	)	PUNCT
aijbe-979	344	10	,	,	PUNCT
aijbe-979	344	11	61	61	NUM
aijbe-979	344	12	-	-	SYM
aijbe-979	344	13	89	89	NUM
aijbe-979	344	14	.	.	PUNCT
aijbe-979	345	1	alashe	alashe	PROPN
aijbe-979	345	2	a.k	a.k	PROPN
aijbe-979	345	3	.	.	PROPN
aijbe-979	345	4	,	,	PUNCT
aijbe-979	345	5	bello	bello	PROPN
aijbe-979	345	6	a.o	a.o	PROPN
aijbe-979	345	7	.	.	PROPN
aijbe-979	345	8	(	(	PUNCT
aijbe-979	345	9	2021	2021	NUM
aijbe-979	345	10	)	)	PUNCT
aijbe-979	345	11	.	.	PUNCT
aijbe-979	346	1	the	the	DET
aijbe-979	346	2	impact	impact	NOUN
aijbe-979	346	3	of	of	ADP
aijbe-979	346	4	internal	internal	ADJ
aijbe-979	346	5	audit	audit	NOUN
aijbe-979	346	6	on	on	ADP
aijbe-979	346	7	financial	financial	ADJ
aijbe-979	346	8	performance	performance	NOUN
aijbe-979	346	9	of	of	ADP
aijbe-979	346	10	deposit	deposit	NOUN
aijbe-979	346	11	money	money	NOUN
aijbe-979	346	12	banks	bank	NOUN
aijbe-979	346	13	in	in	ADP
aijbe-979	346	14	nigeria	nigeria	PROPN
aijbe-979	346	15	.	.	PUNCT
aijbe-979	347	1	african	african	ADJ
aijbe-979	347	2	journal	journal	PROPN
aijbe-979	347	3	of	of	ADP
aijbe-979	347	4	accounting	accounting	NOUN
aijbe-979	347	5	and	and	CCONJ
aijbe-979	347	6	financial	financial	ADJ
aijbe-979	347	7	research	research	NOUN
aijbe-979	347	8	4(3	4(3	NUM
aijbe-979	347	9	)	)	PUNCT
aijbe-979	347	10	,	,	PUNCT
aijbe-979	347	11	139	139	NUM
aijbe-979	347	12	-	-	SYM
aijbe-979	347	13	149	149	NUM
aijbe-979	347	14	.	.	PUNCT
aijbe-979	348	1	ajani	ajani	PROPN
aijbe-979	348	2	,	,	PUNCT
aijbe-979	348	3	s.	s.	PROPN
aijbe-979	348	4	a.	a.	PROPN
aijbe-979	348	5	(	(	PUNCT
aijbe-979	348	6	2012	2012	NUM
aijbe-979	348	7	)	)	PUNCT
aijbe-979	348	8	.	.	PUNCT
aijbe-979	349	1	auditing	auditing	NOUN
aijbe-979	349	2	as	as	ADP
aijbe-979	349	3	a	a	DET
aijbe-979	349	4	tool	tool	NOUN
aijbe-979	349	5	for	for	ADP
aijbe-979	349	6	enhancing	enhance	VERB
aijbe-979	349	7	the	the	DET
aijbe-979	349	8	principal	principal	ADJ
aijbe-979	349	9	agent	agent	NOUN
aijbe-979	349	10	relationship	relationship	NOUN
aijbe-979	349	11	.	.	PUNCT
aijbe-979	350	1	study	study	NOUN
aijbe-979	350	2	guide	guide	NOUN
aijbe-979	350	3	:	:	PUNCT
aijbe-979	350	4	masters	master	NOUN
aijbe-979	350	5	in	in	ADP
aijbe-979	350	6	business	business	NOUN
aijbe-979	350	7	administration	administration	NOUN
aijbe-979	350	8	,	,	PUNCT
aijbe-979	350	9	ahmadu	ahmadu	PROPN
aijbe-979	350	10	bello	bello	PROPN
aijbe-979	350	11	university	university	PROPN
aijbe-979	350	12	,	,	PUNCT
aijbe-979	350	13	zaria	zaria	PROPN
aijbe-979	350	14	awdat	awdat	PROPN
aijbe-979	350	15	,	,	PUNCT
aijbe-979	350	16	a.	a.	NOUN
aijbe-979	350	17	a.	a.	NOUN
aijbe-979	350	18	(	(	PUNCT
aijbe-979	350	19	2015	2015	NUM
aijbe-979	350	20	)	)	PUNCT
aijbe-979	350	21	.	.	PUNCT
aijbe-979	351	1	the	the	DET
aijbe-979	351	2	impact	impact	NOUN
aijbe-979	351	3	of	of	ADP
aijbe-979	351	4	the	the	DET
aijbe-979	351	5	internal	internal	ADJ
aijbe-979	351	6	audit	audit	NOUN
aijbe-979	351	7	function	function	NOUN
aijbe-979	351	8	to	to	PART
aijbe-979	351	9	improve	improve	VERB
aijbe-979	351	10	the	the	DET
aijbe-979	351	11	financial	financial	ADJ
aijbe-979	351	12	performance	performance	NOUN
aijbe-979	351	13	of	of	ADP
aijbe-979	351	14	commercial	commercial	ADJ
aijbe-979	351	15	banks	bank	NOUN
aijbe-979	351	16	in	in	ADP
aijbe-979	351	17	jordan	jordan	PROPN
aijbe-979	351	18	.	.	PUNCT
aijbe-979	352	1	research	research	PROPN
aijbe-979	352	2	journal	journal	PROPN
aijbe-979	352	3	of	of	ADP
aijbe-979	352	4	finance	finance	NOUN
aijbe-979	352	5	and	and	CCONJ
aijbe-979	352	6	accounting	accounting	NOUN
aijbe-979	352	7	,	,	PUNCT
aijbe-979	352	8	6(3	6(3	NUM
aijbe-979	352	9	)	)	PUNCT
aijbe-979	352	10	,	,	PUNCT
aijbe-979	352	11	217	217	NUM
aijbe-979	352	12	-	-	SYM
aijbe-979	352	13	225	225	NUM
aijbe-979	352	14	.	.	PUNCT
aijbe-979	353	1	basel	basel	PROPN
aijbe-979	353	2	committee	committee	PROPN
aijbe-979	353	3	on	on	ADP
aijbe-979	353	4	banking	banking	NOUN
aijbe-979	353	5	supervision	supervision	NOUN
aijbe-979	353	6	,	,	PUNCT
aijbe-979	353	7	(	(	PUNCT
aijbe-979	353	8	2012	2012	NUM
aijbe-979	353	9	)	)	PUNCT
aijbe-979	353	10	.	.	PUNCT
aijbe-979	354	1	the	the	DET
aijbe-979	354	2	internal	internal	ADJ
aijbe-979	354	3	audit	audit	NOUN
aijbe-979	354	4	function	function	NOUN
aijbe-979	354	5	in	in	ADP
aijbe-979	354	6	banks	bank	NOUN
aijbe-979	354	7	:	:	PUNCT
aijbe-979	354	8	principles	principle	NOUN
aijbe-979	354	9	for	for	ADP
aijbe-979	354	10	enhancing	enhance	VERB
aijbe-979	354	11	corporate	corporate	ADJ
aijbe-979	354	12	governance	governance	NOUN
aijbe-979	354	13	in	in	ADP
aijbe-979	354	14	banks	bank	NOUN
aijbe-979	354	15	.	.	PUNCT
aijbe-979	355	1	bierstaker	bierstaker	PROPN
aijbe-979	355	2	,	,	PUNCT
aijbe-979	355	3	j.	j.	PROPN
aijbe-979	355	4	and	and	CCONJ
aijbe-979	355	5	pacini	pacini	PROPN
aijbe-979	355	6	,	,	PUNCT
aijbe-979	355	7	c.	c.	PROPN
aijbe-979	355	8	(	(	PUNCT
aijbe-979	355	9	2006	2006	NUM
aijbe-979	355	10	)	)	PUNCT
aijbe-979	355	11	,	,	PUNCT
aijbe-979	355	12	accountants	accountant	NOUN
aijbe-979	355	13	perceptions	perception	NOUN
aijbe-979	355	14	regarding	regard	VERB
aijbe-979	355	15	fraud	fraud	NOUN
aijbe-979	355	16	detection	detection	NOUN
aijbe-979	355	17	and	and	CCONJ
aijbe-979	355	18	prevention	prevention	NOUN
aijbe-979	355	19	methods	method	NOUN
aijbe-979	355	20	.	.	PUNCT
aijbe-979	356	1	managerial	managerial	ADJ
aijbe-979	356	2	auditing	auditing	NOUN
aijbe-979	356	3	journal	journal	NOUN
aijbe-979	356	4	,	,	PUNCT
aijbe-979	356	5	21(5	21(5	NUM
aijbe-979	356	6	)	)	PUNCT
aijbe-979	356	7	,	,	PUNCT
aijbe-979	356	8	520	520	NUM
aijbe-979	356	9	-	-	SYM
aijbe-979	356	10	535	535	NUM
aijbe-979	356	11	.	.	PUNCT
aijbe-979	357	1	beyanga	beyanga	PROPN
aijbe-979	357	2	m.	m.	NOUN
aijbe-979	357	3	(	(	PUNCT
aijbe-979	357	4	2011	2011	NUM
aijbe-979	357	5	)	)	PUNCT
aijbe-979	357	6	.	.	PUNCT
aijbe-979	358	1	a	a	DET
aijbe-979	358	2	contribution	contribution	NOUN
aijbe-979	358	3	to	to	ADP
aijbe-979	358	4	the	the	DET
aijbe-979	358	5	theory	theory	NOUN
aijbe-979	358	6	of	of	ADP
aijbe-979	358	7	economic	economic	ADJ
aijbe-979	358	8	growth	growth	NOUN
aijbe-979	358	9	.	.	PUNCT
aijbe-979	359	1	the	the	DET
aijbe-979	359	2	quarterly	quarterly	ADJ
aijbe-979	359	3	journal	journal	NOUN
aijbe-979	359	4	of	of	ADP
aijbe-979	359	5	economics	economic	NOUN
aijbe-979	359	6	70(1	70(1	PROPN
aijbe-979	359	7	)	)	PUNCT
aijbe-979	359	8	,	,	PUNCT
aijbe-979	359	9	65	65	NUM
aijbe-979	359	10	-	-	SYM
aijbe-979	359	11	75	75	NUM
aijbe-979	359	12	.	.	PUNCT
aijbe-979	360	1	changwony	changwony	ADJ
aijbe-979	360	2	,	,	PUNCT
aijbe-979	360	3	m.	m.	PROPN
aijbe-979	360	4	k.	k.	PROPN
aijbe-979	360	5	&	&	CCONJ
aijbe-979	360	6	rotich	rotich	PROPN
aijbe-979	360	7	.	.	PUNCT
aijbe-979	361	1	g.	g.	PROPN
aijbe-979	361	2	(	(	PUNCT
aijbe-979	361	3	2015	2015	NUM
aijbe-979	361	4	)	)	PUNCT
aijbe-979	361	5	.	.	PUNCT
aijbe-979	362	1	the	the	DET
aijbe-979	362	2	role	role	NOUN
aijbe-979	362	3	of	of	ADP
aijbe-979	362	4	internal	internal	ADJ
aijbe-979	362	5	audit	audit	NOUN
aijbe-979	362	6	function	function	NOUN
aijbe-979	362	7	in	in	ADP
aijbe-979	362	8	promoting	promote	VERB
aijbe-979	362	9	effective	effective	ADJ
aijbe-979	362	10	corporate	corporate	ADJ
aijbe-979	362	11	governance	governance	NOUN
aijbe-979	362	12	of	of	ADP
aijbe-979	362	13	commercial	commercial	ADJ
aijbe-979	362	14	banks	bank	NOUN
aijbe-979	362	15	in	in	ADP
aijbe-979	362	16	kenya	kenya	PROPN
aijbe-979	362	17	.	.	PUNCT
aijbe-979	363	1	international	international	ADJ
aijbe-979	363	2	journal	journal	PROPN
aijbe-979	363	3	of	of	ADP
aijbe-979	363	4	business	business	PROPN
aijbe-979	363	5	&	&	CCONJ
aijbe-979	363	6	law	law	PROPN
aijbe-979	363	7	research	research	PROPN
aijbe-979	363	8	3(1),1533	3(1),1533	PROPN
aijbe-979	363	9	de	de	PROPN
aijbe-979	363	10	marco	marco	PROPN
aijbe-979	363	11	,	,	PUNCT
aijbe-979	363	12	(	(	PUNCT
aijbe-979	363	13	1980	1980	NUM
aijbe-979	363	14	)	)	PUNCT
aijbe-979	363	15	.	.	PUNCT
aijbe-979	364	1	an	an	DET
aijbe-979	364	2	examination	examination	NOUN
aijbe-979	364	3	of	of	ADP
aijbe-979	364	4	internal	internal	ADJ
aijbe-979	364	5	auditor	auditor	NOUN
aijbe-979	364	6	objectivity	objectivity	NOUN
aijbe-979	364	7	,	,	PUNCT
aijbe-979	364	8	new	new	PROPN
aijbe-979	364	9	york	york	PROPN
aijbe-979	364	10	:	:	PUNCT
aijbe-979	364	11	university	university	NOUN
aijbe-979	364	12	press	press	NOUN
aijbe-979	364	13	.	.	PUNCT
aijbe-979	365	1	didier	didier	PROPN
aijbe-979	365	2	h.	h.	PROPN
aijbe-979	366	1	(	(	PUNCT
aijbe-979	366	2	2016	2016	NUM
aijbe-979	366	3	)	)	PUNCT
aijbe-979	366	4	.	.	PUNCT
aijbe-979	367	1	internal	internal	ADJ
aijbe-979	367	2	audit	audit	NOUN
aijbe-979	367	3	and	and	CCONJ
aijbe-979	367	4	financial	financial	ADJ
aijbe-979	367	5	performance	performance	NOUN
aijbe-979	367	6	in	in	ADP
aijbe-979	367	7	banking	banking	NOUN
aijbe-979	367	8	institutions	institution	NOUN
aijbe-979	367	9	:	:	PUNCT
aijbe-979	367	10	a	a	DET
aijbe-979	367	11	case	case	NOUN
aijbe-979	367	12	study	study	NOUN
aijbe-979	367	13	of	of	ADP
aijbe-979	367	14	ecobank	ecobank	PROPN
aijbe-979	367	15	rwanda	rwanda	PROPN
aijbe-979	367	16	.	.	PUNCT
aijbe-979	368	1	mount	mount	PROPN
aijbe-979	368	2	kenya	kenya	PROPN
aijbe-979	368	3	university	university	PROPN
aijbe-979	368	4	douglas	douglas	PROPN
aijbe-979	368	5	,	,	PUNCT
aijbe-979	368	6	k.	k.	PROPN
aijbe-979	368	7	,	,	PUNCT
aijbe-979	368	8	(	(	PUNCT
aijbe-979	368	9	2003	2003	NUM
aijbe-979	368	10	)	)	PUNCT
aijbe-979	368	11	.	.	PUNCT
aijbe-979	369	1	a	a	DET
aijbe-979	369	2	critical	critical	ADJ
aijbe-979	369	3	analysis	analysis	NOUN
aijbe-979	369	4	of	of	ADP
aijbe-979	369	5	the	the	DET
aijbe-979	369	6	independence	independence	NOUN
aijbe-979	369	7	of	of	ADP
aijbe-979	369	8	the	the	DET
aijbe-979	369	9	internal	internal	ADJ
aijbe-979	369	10	audit	audit	NOUN
aijbe-979	369	11	function	function	NOUN
aijbe-979	369	12	.	.	PUNCT
aijbe-979	370	1	national	national	PROPN
aijbe-979	370	2	book	book	PROPN
aijbe-979	370	3	trust	trust	PROPN
aijbe-979	370	4	.	.	PUNCT
aijbe-979	371	1	egolum	egolum	PROPN
aijbe-979	371	2	,	,	PUNCT
aijbe-979	371	3	p.	p.	NOUN
aijbe-979	371	4	u	u	NOUN
aijbe-979	371	5	&	&	CCONJ
aijbe-979	371	6	uchegbu	uchegbu	NOUN
aijbe-979	371	7	,	,	PUNCT
aijbe-979	371	8	c.	c.	PROPN
aijbe-979	371	9	u.	u.	PROPN
aijbe-979	371	10	(	(	PUNCT
aijbe-979	371	11	2021	2021	NUM
aijbe-979	371	12	)	)	PUNCT
aijbe-979	371	13	.	.	PUNCT
aijbe-979	372	1	effect	effect	NOUN
aijbe-979	372	2	of	of	ADP
aijbe-979	372	3	internal	internal	ADJ
aijbe-979	372	4	audit	audit	NOUN
aijbe-979	372	5	on	on	ADP
aijbe-979	372	6	the	the	DET
aijbe-979	372	7	financial	financial	ADJ
aijbe-979	372	8	performance	performance	NOUN
aijbe-979	372	9	of	of	ADP
aijbe-979	372	10	deposit	deposit	NOUN
aijbe-979	372	11	money	money	NOUN
aijbe-979	372	12	banks	bank	NOUN
aijbe-979	372	13	(	(	PUNCT
aijbe-979	372	14	dmb	dmb	PROPN
aijbe-979	372	15	)	)	PUNCT
aijbe-979	372	16	in	in	ADP
aijbe-979	372	17	nigeria	nigeria	PROPN
aijbe-979	372	18	.	.	PUNCT
aijbe-979	373	1	international	international	ADJ
aijbe-979	373	2	journal	journal	PROPN
aijbe-979	373	3	of	of	ADP
aijbe-979	373	4	southern	southern	ADJ
aijbe-979	373	5	economic	economic	ADJ
aijbe-979	373	6	light	light	NOUN
aijbe-979	373	7	,	,	PUNCT
aijbe-979	373	8	9(2	9(2	NUM
aijbe-979	373	9	)	)	PUNCT
aijbe-979	373	10	,	,	PUNCT
aijbe-979	373	11	1	1	NUM
aijbe-979	373	12	-	-	SYM
aijbe-979	373	13	15	15	NUM
aijbe-979	373	14	.	.	PUNCT
aijbe-979	374	1	egolum	egolum	PROPN
aijbe-979	374	2	,	,	PUNCT
aijbe-979	374	3	p.	p.	PROPN
aijbe-979	374	4	u.	u.	PROPN
aijbe-979	374	5	,	,	PUNCT
aijbe-979	374	6	ugonabo	ugonabo	ADJ
aijbe-979	374	7	,	,	PUNCT
aijbe-979	374	8	c.	c.	PROPN
aijbe-979	374	9	u.	u.	PROPN
aijbe-979	374	10	,	,	PUNCT
aijbe-979	374	11	&	&	CCONJ
aijbe-979	374	12	okonenwa	okonenwa	PROPN
aijbe-979	374	13	,	,	PUNCT
aijbe-979	374	14	o.	o.	NOUN
aijbe-979	374	15	(	(	PUNCT
aijbe-979	374	16	2021	2021	NUM
aijbe-979	374	17	)	)	PUNCT
aijbe-979	374	18	.	.	PUNCT
aijbe-979	375	1	corporate	corporate	ADJ
aijbe-979	375	2	governance	governance	NOUN
aijbe-979	375	3	determinants	determinant	NOUN
aijbe-979	375	4	of	of	ADP
aijbe-979	375	5	financial	financial	ADJ
aijbe-979	375	6	statement	statement	NOUN
aijbe-979	375	7	fraud	fraud	NOUN
aijbe-979	375	8	likelihood	likelihood	NOUN
aijbe-979	375	9	:	:	PUNCT
aijbe-979	375	10	evidence	evidence	NOUN
aijbe-979	375	11	from	from	ADP
aijbe-979	375	12	quoted	quote	VERB
aijbe-979	375	13	international	international	ADJ
aijbe-979	375	14	licensed	licensed	ADJ
aijbe-979	375	15	banks	bank	NOUN
aijbe-979	375	16	in	in	ADP
aijbe-979	375	17	nigeria	nigeria	PROPN
aijbe-979	375	18	.	.	PUNCT
aijbe-979	376	1	international	international	ADJ
aijbe-979	376	2	journal	journal	PROPN
aijbe-979	376	3	of	of	ADP
aijbe-979	376	4	academic	academic	ADJ
aijbe-979	376	5	management	management	NOUN
aijbe-979	376	6	science	science	NOUN
aijbe-979	376	7	research	research	NOUN
aijbe-979	376	8	(	(	PUNCT
aijbe-979	376	9	ijamsr	ijamsr	NOUN
aijbe-979	376	10	)	)	PUNCT
aijbe-979	376	11	;	;	PUNCT
aijbe-979	376	12	5(4	5(4	X
aijbe-979	376	13	)	)	PUNCT
aijbe-979	376	14	,	,	PUNCT
aijbe-979	376	15	62	62	NUM
aijbe-979	376	16	-	-	SYM
aijbe-979	376	17	70	70	NUM
aijbe-979	376	18	.	.	PUNCT
aijbe-979	377	1	eke	eke	ADJ
aijbe-979	377	2	robert	robert	PROPN
aijbe-979	377	3	ike	ike	PROPN
aijbe-979	377	4	and	and	CCONJ
aijbe-979	377	5	glory	glory	NOUN
aijbe-979	377	6	eghoghon	eghoghon	NOUN
aijbe-979	377	7	ihunde	ihunde	NOUN
aijbe-979	377	8	(	(	PUNCT
aijbe-979	377	9	2025	2025	NUM
aijbe-979	377	10	)	)	PUNCT
aijbe-979	377	11	35	35	NUM
aijbe-979	377	12	american	american	ADJ
aijbe-979	377	13	interdisciplinary	interdisciplinary	ADJ
aijbe-979	377	14	journal	journal	NOUN
aijbe-979	377	15	of	of	ADP
aijbe-979	377	16	business	business	NOUN
aijbe-979	377	17	and	and	CCONJ
aijbe-979	377	18	economics	economic	NOUN
aijbe-979	377	19	|	|	ADV
aijbe-979	377	20	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-979	377	21	heil	heil	PROPN
aijbe-979	377	22	,	,	PUNCT
aijbe-979	377	23	d.	d.	PROPN
aijbe-979	377	24	(	(	PUNCT
aijbe-979	377	25	2012	2012	NUM
aijbe-979	377	26	)	)	PUNCT
aijbe-979	377	27	.	.	PUNCT
aijbe-979	378	1	the	the	DET
aijbe-979	378	2	influence	influence	NOUN
aijbe-979	378	3	of	of	ADP
aijbe-979	378	4	the	the	DET
aijbe-979	378	5	auditor	auditor	NOUN
aijbe-979	378	6	on	on	ADP
aijbe-979	378	7	the	the	DET
aijbe-979	378	8	earnings	earning	NOUN
aijbe-979	378	9	quality	quality	NOUN
aijbe-979	378	10	of	of	ADP
aijbe-979	378	11	their	their	PRON
aijbe-979	378	12	clients	client	NOUN
aijbe-979	378	13	(	(	PUNCT
aijbe-979	378	14	master	master	NOUN
aijbe-979	378	15	’s	’s	PART
aijbe-979	378	16	thesis	thesis	NOUN
aijbe-979	378	17	)	)	PUNCT
aijbe-979	378	18	.	.	PUNCT
aijbe-979	379	1	retrieved	retrieve	VERB
aijbe-979	379	2	from	from	ADP
aijbe-979	379	3	https://	https://	PROPN
aijbe-979	379	4	thesis.eur.nl/pub/10237/ma006heil_306477.docx	thesis.eur.nl/pub/10237/ma006heil_306477.docx	PROPN
aijbe-979	379	5	jensen	jensen	PROPN
aijbe-979	379	6	,	,	PUNCT
aijbe-979	379	7	m.	m.	PROPN
aijbe-979	379	8	c.	c.	PROPN
aijbe-979	379	9	,	,	PUNCT
aijbe-979	379	10	&	&	CCONJ
aijbe-979	379	11	mackling	mackling	PROPN
aijbe-979	379	12	,	,	PUNCT
aijbe-979	379	13	w.	w.	PROPN
aijbe-979	379	14	h.	h.	PROPN
aijbe-979	379	15	(	(	PUNCT
aijbe-979	379	16	1976	1976	NUM
aijbe-979	379	17	)	)	PUNCT
aijbe-979	379	18	.	.	PUNCT
aijbe-979	380	1	theory	theory	NOUN
aijbe-979	380	2	of	of	ADP
aijbe-979	380	3	the	the	DET
aijbe-979	380	4	firm	firm	NOUN
aijbe-979	380	5	:	:	PUNCT
aijbe-979	380	6	managerial	managerial	ADJ
aijbe-979	380	7	behaviour	behaviour	NOUN
aijbe-979	380	8	,	,	PUNCT
aijbe-979	380	9	agency	agency	NOUN
aijbe-979	380	10	costs	cost	NOUN
aijbe-979	380	11	and	and	CCONJ
aijbe-979	380	12	ownership	ownership	NOUN
aijbe-979	380	13	structure	structure	NOUN
aijbe-979	380	14	.	.	PUNCT
aijbe-979	381	1	journal	journal	NOUN
aijbe-979	381	2	of	of	ADP
aijbe-979	381	3	financial	financial	ADJ
aijbe-979	381	4	economics	economic	NOUN
aijbe-979	381	5	,	,	PUNCT
aijbe-979	381	6	1(1	1(1	NUM
aijbe-979	381	7	)	)	PUNCT
aijbe-979	381	8	,	,	PUNCT
aijbe-979	381	9	305	305	NUM
aijbe-979	381	10	-	-	SYM
aijbe-979	381	11	360	360	NUM
aijbe-979	381	12	.	.	PUNCT
aijbe-979	382	1	kimetto	kimetto	PROPN
aijbe-979	382	2	,	,	PUNCT
aijbe-979	382	3	r.	r.	PROPN
aijbe-979	382	4	(	(	PUNCT
aijbe-979	382	5	2019	2019	NUM
aijbe-979	382	6	)	)	PUNCT
aijbe-979	382	7	.	.	PUNCT
aijbe-979	383	1	internal	internal	ADJ
aijbe-979	383	2	audit	audit	NOUN
aijbe-979	383	3	and	and	CCONJ
aijbe-979	383	4	profitability	profitability	NOUN
aijbe-979	383	5	of	of	ADP
aijbe-979	383	6	banking	banking	NOUN
aijbe-979	383	7	institutions	institution	NOUN
aijbe-979	383	8	in	in	ADP
aijbe-979	383	9	kenya	kenya	PROPN
aijbe-979	383	10	:	:	PUNCT
aijbe-979	383	11	a	a	DET
aijbe-979	383	12	case	case	NOUN
aijbe-979	383	13	study	study	NOUN
aijbe-979	383	14	of	of	ADP
aijbe-979	383	15	commercial	commercial	ADJ
aijbe-979	383	16	banks	bank	NOUN
aijbe-979	383	17	in	in	ADP
aijbe-979	383	18	kericho	kericho	PROPN
aijbe-979	383	19	county	county	PROPN
aijbe-979	383	20	,	,	PUNCT
aijbe-979	383	21	kenya	kenya	PROPN
aijbe-979	383	22	.	.	PUNCT
aijbe-979	384	1	scientific	scientific	ADJ
aijbe-979	384	2	research	research	NOUN
aijbe-979	384	3	journal	journal	NOUN
aijbe-979	384	4	(	(	PUNCT
aijbe-979	384	5	scirj	scirj	NOUN
aijbe-979	384	6	)	)	PUNCT
aijbe-979	384	7	,	,	PUNCT
aijbe-979	384	8	7(5	7(5	NUM
aijbe-979	384	9	)	)	PUNCT
aijbe-979	384	10	,	,	PUNCT
aijbe-979	384	11	46	46	NUM
aijbe-979	384	12	-	-	SYM
aijbe-979	384	13	62	62	NUM
aijbe-979	384	14	.	.	PUNCT
aijbe-979	385	1	kerazan	kerazan	PROPN
aijbe-979	385	2	,	,	PUNCT
aijbe-979	385	3	f.	f.	PROPN
aijbe-979	385	4	h.	h.	PROPN
aijbe-979	386	1	(	(	PUNCT
aijbe-979	386	2	2016	2016	NUM
aijbe-979	386	3	)	)	PUNCT
aijbe-979	386	4	.	.	PUNCT
aijbe-979	387	1	the	the	DET
aijbe-979	387	2	contribution	contribution	NOUN
aijbe-979	387	3	of	of	ADP
aijbe-979	387	4	the	the	DET
aijbe-979	387	5	internal	internal	ADJ
aijbe-979	387	6	audit	audit	NOUN
aijbe-979	387	7	function	function	NOUN
aijbe-979	387	8	in	in	ADP
aijbe-979	387	9	risk	risk	NOUN
aijbe-979	387	10	management	management	NOUN
aijbe-979	387	11	.	.	PUNCT
aijbe-979	388	1	journal	journal	PROPN
aijbe-979	388	2	of	of	ADP
aijbe-979	388	3	management	management	NOUN
aijbe-979	388	4	research	research	NOUN
aijbe-979	388	5	,	,	PUNCT
aijbe-979	388	6	8(3	8(3	NUM
aijbe-979	388	7	)	)	PUNCT
aijbe-979	388	8	,	,	PUNCT
aijbe-979	388	9	178	178	NUM
aijbe-979	388	10	-	-	SYM
aijbe-979	388	11	202	202	NUM
aijbe-979	388	12	.	.	PUNCT
aijbe-979	389	1	nansamba	nansamba	PROPN
aijbe-979	389	2	,	,	PUNCT
aijbe-979	389	3	j.	j.	PROPN
aijbe-979	389	4	(	(	PUNCT
aijbe-979	389	5	2019	2019	NUM
aijbe-979	389	6	)	)	PUNCT
aijbe-979	389	7	.	.	PUNCT
aijbe-979	390	1	effect	effect	NOUN
aijbe-979	390	2	of	of	ADP
aijbe-979	390	3	internal	internal	ADJ
aijbe-979	390	4	audit	audit	NOUN
aijbe-979	390	5	on	on	ADP
aijbe-979	390	6	financial	financial	ADJ
aijbe-979	390	7	performance	performance	NOUN
aijbe-979	390	8	of	of	ADP
aijbe-979	390	9	commercial	commercial	ADJ
aijbe-979	390	10	banks	bank	NOUN
aijbe-979	390	11	in	in	ADP
aijbe-979	390	12	uganda	uganda	PROPN
aijbe-979	390	13	:	:	PUNCT
aijbe-979	390	14	a	a	DET
aijbe-979	390	15	case	case	NOUN
aijbe-979	390	16	study	study	NOUN
aijbe-979	390	17	of	of	ADP
aijbe-979	390	18	stanbic	stanbic	PROPN
aijbe-979	390	19	bank	bank	PROPN
aijbe-979	390	20	kansanga	kansanga	PROPN
aijbe-979	390	21	branch	branch	NOUN
aijbe-979	390	22	.	.	PUNCT
aijbe-979	391	1	bsc	bsc	PROPN
aijbe-979	391	2	thesis	thesis	NOUN
aijbe-979	391	3	,	,	PUNCT
aijbe-979	391	4	kampala	kampala	PROPN
aijbe-979	391	5	international	international	PROPN
aijbe-979	391	6	university	university	PROPN
aijbe-979	391	7	.	.	PUNCT
aijbe-979	392	1	pandey	pandey	PROPN
aijbe-979	392	2	i.m	i.m	PROPN
aijbe-979	392	3	.	.	PUNCT
aijbe-979	392	4	(	(	PUNCT
aijbe-979	392	5	1995	1995	NUM
aijbe-979	392	6	)	)	PUNCT
aijbe-979	392	7	.	.	PUNCT
aijbe-979	393	1	financial	financial	ADJ
aijbe-979	393	2	management	management	NOUN
aijbe-979	393	3	,	,	PUNCT
aijbe-979	393	4	(	(	PUNCT
aijbe-979	393	5	7th	7th	ADJ
aijbe-979	393	6	revised	revised	ADJ
aijbe-979	393	7	edition	edition	NOUN
aijbe-979	393	8	)	)	PUNCT
aijbe-979	393	9	,	,	PUNCT
aijbe-979	393	10	vikas	vikas	PROPN
aijbe-979	393	11	publishing	publishing	PROPN
aijbe-979	393	12	house	house	PROPN
aijbe-979	393	13	.	.	PUNCT
aijbe-979	394	1	pettinger	pettinger	NOUN
aijbe-979	394	2	and	and	CCONJ
aijbe-979	394	3	richard	richard	PROPN
aijbe-979	394	4	.	.	PUNCT
aijbe-979	395	1	(	(	PUNCT
aijbe-979	395	2	2006	2006	NUM
aijbe-979	395	3	)	)	PUNCT
aijbe-979	395	4	.	.	PUNCT
aijbe-979	396	1	profit	profit	NOUN
aijbe-979	396	2	motive.uk	motive.uk	PROPN
aijbe-979	396	3	business	business	NOUN
aijbe-979	396	4	consultants	consultant	NOUN
aijbe-979	396	5	saddam	saddam	PROPN
aijbe-979	396	6	a.	a.	PROPN
aijbe-979	396	7	hazaea	hazaea	PROPN
aijbe-979	396	8	,	,	PUNCT
aijbe-979	396	9	mosab	mosab	PROPN
aijbe-979	396	10	i.	i.	PROPN
aijbe-979	396	11	tabash	tabash	PROPN
aijbe-979	396	12	,	,	PUNCT
aijbe-979	396	13	jinyu	jinyu	PROPN
aijbe-979	396	14	zhu	zhu	PROPN
aijbe-979	396	15	,	,	PUNCT
aijbe-979	396	16	saleh	saleh	PROPN
aijbe-979	396	17	f.	f.	PROPN
aijbe-979	396	18	a.	a.	PROPN
aijbe-979	396	19	khatib	khatib	PROPN
aijbe-979	396	20	and	and	CCONJ
aijbe-979	396	21	najib	najib	PROPN
aijbe-979	396	22	h.	h.	PROPN
aijbe-979	396	23	s.	s.	PROPN
aijbe-979	396	24	farhan	farhan	PROPN
aijbe-979	396	25	(	(	PUNCT
aijbe-979	396	26	2021	2021	NUM
aijbe-979	396	27	)	)	PUNCT
aijbe-979	396	28	.	.	PUNCT
aijbe-979	397	1	internal	internal	ADJ
aijbe-979	397	2	audit	audit	NOUN
aijbe-979	397	3	and	and	CCONJ
aijbe-979	397	4	financial	financial	ADJ
aijbe-979	397	5	performance	performance	NOUN
aijbe-979	397	6	of	of	ADP
aijbe-979	397	7	yemeni	yemeni	ADJ
aijbe-979	397	8	commercial	commercial	ADJ
aijbe-979	397	9	banks	bank	NOUN
aijbe-979	397	10	:	:	PUNCT
aijbe-979	397	11	empirical	empirical	ADJ
aijbe-979	397	12	evidence	evidence	NOUN
aijbe-979	397	13	.	.	PUNCT
aijbe-979	398	1	banks	bank	NOUN
aijbe-979	398	2	and	and	CCONJ
aijbe-979	398	3	bank	bank	NOUN
aijbe-979	398	4	systems	system	NOUN
aijbe-979	398	5	,	,	PUNCT
aijbe-979	398	6	16(2	16(2	NUM
aijbe-979	398	7	)	)	PUNCT
aijbe-979	398	8	,	,	PUNCT
aijbe-979	398	9	137	137	NUM
aijbe-979	398	10	-	-	SYM
aijbe-979	398	11	147	147	NUM
aijbe-979	398	12	saidu	saidu	ADJ
aijbe-979	398	13	,	,	PUNCT
aijbe-979	398	14	m.	m.	NOUN
aijbe-979	398	15	&	&	CCONJ
aijbe-979	398	16	aifuwa	aifuwa	PROPN
aijbe-979	398	17	,	,	PUNCT
aijbe-979	398	18	h.	h.	PROPN
aijbe-979	398	19	o.	o.	PROPN
aijbe-979	398	20	(	(	PUNCT
aijbe-979	398	21	2020	2020	NUM
aijbe-979	398	22	)	)	PUNCT
aijbe-979	398	23	.	.	PUNCT
aijbe-979	399	1	board	board	NOUN
aijbe-979	399	2	characteristics	characteristic	NOUN
aijbe-979	399	3	and	and	CCONJ
aijbe-979	399	4	audit	audit	NOUN
aijbe-979	399	5	quality	quality	NOUN
aijbe-979	399	6	:	:	PUNCT
aijbe-979	399	7	the	the	DET
aijbe-979	399	8	moderating	moderate	VERB
aijbe-979	399	9	role	role	NOUN
aijbe-979	399	10	of	of	ADP
aijbe-979	399	11	gender	gender	NOUN
aijbe-979	399	12	diversity	diversity	NOUN
aijbe-979	399	13	.	.	PUNCT
aijbe-979	400	1	international	international	ADJ
aijbe-979	400	2	journal	journal	PROPN
aijbe-979	400	3	of	of	ADP
aijbe-979	400	4	business	business	PROPN
aijbe-979	400	5	&	&	CCONJ
aijbe-979	400	6	law	law	PROPN
aijbe-979	400	7	research	research	NOUN
aijbe-979	400	8	,	,	PUNCT
aijbe-979	400	9	8(1	8(1	NOUN
aijbe-979	400	10	)	)	PUNCT
aijbe-979	400	11	,	,	PUNCT
aijbe-979	400	12	144	144	NUM
aijbe-979	400	13	-	-	SYM
aijbe-979	400	14	155	155	NUM
aijbe-979	400	15	.	.	PUNCT
aijbe-979	401	1	sawyer	sawyer	PROPN
aijbe-979	401	2	,	,	PUNCT
aijbe-979	401	3	l.	l.	PROPN
aijbe-979	401	4	b.	b.	PROPN
aijbe-979	401	5	and	and	CCONJ
aijbe-979	401	6	dittenhofer	dittenhofer	VERB
aijbe-979	401	7	,	,	PUNCT
aijbe-979	401	8	m.	m.	NOUN
aijbe-979	401	9	a.	a.	NOUN
aijbe-979	401	10	(	(	PUNCT
aijbe-979	401	11	1996	1996	NUM
aijbe-979	401	12	)	)	PUNCT
aijbe-979	401	13	.	.	PUNCT
aijbe-979	402	1	internal	internal	ADJ
aijbe-979	402	2	auditing	auditing	NOUN
aijbe-979	402	3	,	,	PUNCT
aijbe-979	402	4	4h	4h	PROPN
aijbe-979	402	5	ed	ed	NOUN
aijbe-979	402	6	.	.	PUNCT
aijbe-979	403	1	(	(	PUNCT
aijbe-979	403	2	altamonte	altamonte	PROPN
aijbe-979	403	3	springs	springs	PROPN
aijbe-979	403	4	.	.	PUNCT
aijbe-979	404	1	fl	fl	ADP
aijbe-979	404	2	:	:	PUNCT
aijbe-979	404	3	the	the	DET
aijbe-979	404	4	institute	institute	NOUN
aijbe-979	404	5	of	of	ADP
aijbe-979	404	6	internal	internal	ADJ
aijbe-979	404	7	auditors	auditor	NOUN
aijbe-979	404	8	.	.	PUNCT
aijbe-979	405	1	california	california	PROPN
aijbe-979	405	2	state	state	PROPN
aijbe-979	405	3	university	university	PROPN
aijbe-979	405	4	,	,	PUNCT
aijbe-979	405	5	fresno	fresno	PROPN
aijbe-979	405	6	-	-	PUNCT
aijbe-979	405	7	craig	craig	PROPN
aijbe-979	405	8	school	school	PROPN
aijbe-979	405	9	of	of	ADP
aijbe-979	405	10	business	business	NOUN
aijbe-979	405	11	.	.	PUNCT
aijbe-979	406	1	staciokas	staciokas	PROPN
aijbe-979	406	2	,	,	PUNCT
aijbe-979	406	3	r.	r.	PROPN
aijbe-979	406	4	,	,	PUNCT
aijbe-979	406	5	&	&	CCONJ
aijbe-979	406	6	rupsys	rupsys	PROPN
aijbe-979	406	7	,	,	PUNCT
aijbe-979	406	8	r.	r.	PROPN
aijbe-979	406	9	(	(	PUNCT
aijbe-979	406	10	2005	2005	NUM
aijbe-979	406	11	)	)	PUNCT
aijbe-979	406	12	.	.	PUNCT
aijbe-979	407	1	internal	internal	ADJ
aijbe-979	407	2	audit	audit	NOUN
aijbe-979	407	3	and	and	CCONJ
aijbe-979	407	4	its	its	PRON
aijbe-979	407	5	role	role	NOUN
aijbe-979	407	6	in	in	ADP
aijbe-979	407	7	organizational	organizational	ADJ
aijbe-979	407	8	government	government	NOUN
aijbe-979	407	9	.	.	PUNCT
aijbe-979	408	1	management	management	NOUN
aijbe-979	408	2	of	of	ADP
aijbe-979	408	3	organizations	organization	NOUN
aijbe-979	408	4	systematic	systematic	ADJ
aijbe-979	408	5	research	research	NOUN
aijbe-979	408	6	,	,	PUNCT
aijbe-979	408	7	12(33	12(33	NUM
aijbe-979	408	8	)	)	PUNCT
aijbe-979	408	9	,	,	PUNCT
aijbe-979	408	10	169181	169181	NUM
aijbe-979	408	11	.	.	PUNCT