id	sid	tid	token	lemma	pos
ajbmeb-2017	1	1	american	american	PROPN
ajbmeb-2017	1	2	journal	journal	PROPN
ajbmeb-2017	1	3	of	of	ADP
ajbmeb-2017	1	4	business	business	NOUN
ajbmeb-2017	1	5	management	management	NOUN
ajbmeb-2017	1	6	,	,	PUNCT
ajbmeb-2017	1	7	economics	economic	NOUN
ajbmeb-2017	1	8	and	and	CCONJ
ajbmeb-2017	1	9	banking	banking	NOUN
ajbmeb-2017	1	10	issn	issn	PROPN
ajbmeb-2017	1	11	(	(	PUNCT
ajbmeb-2017	1	12	e	e	NOUN
ajbmeb-2017	1	13	):	):	PUNCT
ajbmeb-2017	1	14	2832	2832	NUM
ajbmeb-2017	1	15	-	-	SYM
ajbmeb-2017	1	16	8078	8078	NUM
ajbmeb-2017	1	17	volume	volume	NOUN
ajbmeb-2017	1	18	23	23	NUM
ajbmeb-2017	1	19	,	,	PUNCT
ajbmeb-2017	1	20	|	|	ADV
ajbmeb-2017	1	21	april	april	PROPN
ajbmeb-2017	1	22	2024	2024	NUM
ajbmeb-2017	1	23	p	p	NOUN
ajbmeb-2017	1	24	a	a	DET
ajbmeb-2017	1	25	g	g	NOUN
ajbmeb-2017	1	26	e	e	NOUN
ajbmeb-2017	2	1	|	|	ADV
ajbmeb-2017	2	2	181	181	NUM
ajbmeb-2017	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	2	4	the	the	DET
ajbmeb-2017	2	5	role	role	NOUN
ajbmeb-2017	2	6	of	of	ADP
ajbmeb-2017	2	7	internal	internal	ADJ
ajbmeb-2017	2	8	controls	control	NOUN
ajbmeb-2017	2	9	in	in	ADP
ajbmeb-2017	2	10	preventing	prevent	VERB
ajbmeb-2017	2	11	financial	financial	ADJ
ajbmeb-2017	2	12	mismanagement	mismanagement	NOUN
ajbmeb-2017	2	13	in	in	ADP
ajbmeb-2017	2	14	nonprofit	nonprofit	ADJ
ajbmeb-2017	2	15	organizations	organization	NOUN
ajbmeb-2017	2	16	dr	dr	PROPN
ajbmeb-2017	2	17	.	.	PROPN
ajbmeb-2017	2	18	owa	owa	PROPN
ajbmeb-2017	2	19	fredrick	fredrick	PROPN
ajbmeb-2017	2	20	cna	cna	PROPN
ajbmeb-2017	2	21	1	1	NUM
ajbmeb-2017	2	22	,	,	PUNCT
ajbmeb-2017	2	23	dr	dr	PROPN
ajbmeb-2017	2	24	.	.	PROPN
ajbmeb-2017	2	25	onajite	onajite	PROPN
ajbmeb-2017	2	26	alexandra	alexandra	PROPN
ajbmeb-2017	2	27	akpoveta	akpoveta	PROPN
ajbmeb-2017	2	28	ololobou	ololobou	PROPN
ajbmeb-2017	2	29	cna	cna	PROPN
ajbmeb-2017	2	30	2	2	NUM
ajbmeb-2017	2	31	onovayen	onovayen	NOUN
ajbmeb-2017	2	32	erus	erus	NOUN
ajbmeb-2017	2	33	evelyn	evelyn	PROPN
ajbmeb-2017	2	34	3	3	NUM
ajbmeb-2017	2	35	1accountancy	1accountancy	NUM
ajbmeb-2017	2	36	department	department	NOUN
ajbmeb-2017	2	37	,	,	PUNCT
ajbmeb-2017	2	38	delta	delta	NOUN
ajbmeb-2017	2	39	state	state	PROPN
ajbmeb-2017	2	40	polytechnic	polytechnic	ADJ
ajbmeb-2017	2	41	,	,	PUNCT
ajbmeb-2017	2	42	ogwashi	ogwashi	ADV
ajbmeb-2017	2	43	-	-	PUNCT
ajbmeb-2017	2	44	uku-	uku-	NOUN
ajbmeb-2017	2	45	,	,	PUNCT
ajbmeb-2017	2	46	delta	delta	NOUN
ajbmeb-2017	2	47	state	state	PROPN
ajbmeb-2017	2	48	,	,	PUNCT
ajbmeb-2017	2	49	nigeria	nigeria	PROPN
ajbmeb-2017	2	50	,	,	PUNCT
ajbmeb-2017	2	51	2accounting	2accounting	NUM
ajbmeb-2017	2	52	department	department	NOUN
ajbmeb-2017	2	53	,	,	PUNCT
ajbmeb-2017	2	54	delta	delta	NOUN
ajbmeb-2017	2	55	state	state	PROPN
ajbmeb-2017	2	56	school	school	NOUN
ajbmeb-2017	2	57	of	of	ADP
ajbmeb-2017	2	58	marine	marine	PROPN
ajbmeb-2017	2	59	technology	technology	PROPN
ajbmeb-2017	2	60	burutu	burutu	PROPN
ajbmeb-2017	2	61	3school	3school	NUM
ajbmeb-2017	2	62	of	of	ADP
ajbmeb-2017	2	63	transport	transport	NOUN
ajbmeb-2017	2	64	and	and	CCONJ
ajbmeb-2017	2	65	business	business	NOUN
ajbmeb-2017	2	66	studies	study	NOUN
ajbmeb-2017	2	67	,	,	PUNCT
ajbmeb-2017	2	68	federal	federal	ADJ
ajbmeb-2017	2	69	polytechnic	polytechnic	ADJ
ajbmeb-2017	2	70	orogun	orogun	NOUN
ajbmeb-2017	2	71	,	,	PUNCT
ajbmeb-2017	2	72	delta	delta	NOUN
ajbmeb-2017	2	73	state	state	NOUN
ajbmeb-2017	2	74	a	a	DET
ajbmeb-2017	2	75	b	b	PROPN
ajbmeb-2017	2	76	s	s	ADP
ajbmeb-2017	2	77	t	t	PROPN
ajbmeb-2017	2	78	r	r	NOUN
ajbmeb-2017	2	79	a	a	DET
ajbmeb-2017	2	80	c	c	NOUN
ajbmeb-2017	2	81	t	t	NOUN
ajbmeb-2017	2	82	k	k	X
ajbmeb-2017	2	83	e	e	PROPN
ajbmeb-2017	2	84	y	y	PROPN
ajbmeb-2017	2	85	w	w	NOUN
ajbmeb-2017	2	86	o	o	NOUN
ajbmeb-2017	2	87	r	r	NOUN
ajbmeb-2017	2	88	d	d	PROPN
ajbmeb-2017	2	89	s	s	VERB
ajbmeb-2017	2	90	this	this	DET
ajbmeb-2017	2	91	paper	paper	NOUN
ajbmeb-2017	2	92	provides	provide	VERB
ajbmeb-2017	2	93	a	a	DET
ajbmeb-2017	2	94	comprehensive	comprehensive	ADJ
ajbmeb-2017	2	95	exploration	exploration	NOUN
ajbmeb-2017	2	96	of	of	ADP
ajbmeb-2017	2	97	the	the	DET
ajbmeb-2017	2	98	importance	importance	NOUN
ajbmeb-2017	2	99	of	of	ADP
ajbmeb-2017	2	100	internal	internal	ADJ
ajbmeb-2017	2	101	controls	control	NOUN
ajbmeb-2017	2	102	within	within	ADP
ajbmeb-2017	2	103	nonprofit	nonprofit	ADJ
ajbmeb-2017	2	104	organizations	organization	NOUN
ajbmeb-2017	2	105	,	,	PUNCT
ajbmeb-2017	2	106	focusing	focus	VERB
ajbmeb-2017	2	107	on	on	ADP
ajbmeb-2017	2	108	their	their	PRON
ajbmeb-2017	2	109	role	role	NOUN
ajbmeb-2017	2	110	in	in	ADP
ajbmeb-2017	2	111	safeguarding	safeguard	VERB
ajbmeb-2017	2	112	financial	financial	ADJ
ajbmeb-2017	2	113	integrity	integrity	NOUN
ajbmeb-2017	2	114	,	,	PUNCT
ajbmeb-2017	2	115	ensuring	ensure	VERB
ajbmeb-2017	2	116	accountability	accountability	NOUN
ajbmeb-2017	2	117	,	,	PUNCT
ajbmeb-2017	2	118	and	and	CCONJ
ajbmeb-2017	2	119	mitigating	mitigate	VERB
ajbmeb-2017	2	120	the	the	DET
ajbmeb-2017	2	121	risk	risk	NOUN
ajbmeb-2017	2	122	of	of	ADP
ajbmeb-2017	2	123	mismanagement	mismanagement	NOUN
ajbmeb-2017	2	124	.	.	PUNCT
ajbmeb-2017	3	1	drawing	draw	VERB
ajbmeb-2017	3	2	upon	upon	SCONJ
ajbmeb-2017	3	3	literature	literature	PROPN
ajbmeb-2017	3	4	review	review	PROPN
ajbmeb-2017	3	5	,	,	PUNCT
ajbmeb-2017	3	6	case	case	NOUN
ajbmeb-2017	3	7	studies	study	NOUN
ajbmeb-2017	3	8	,	,	PUNCT
ajbmeb-2017	3	9	and	and	CCONJ
ajbmeb-2017	3	10	best	good	ADJ
ajbmeb-2017	3	11	practices	practice	NOUN
ajbmeb-2017	3	12	,	,	PUNCT
ajbmeb-2017	3	13	the	the	DET
ajbmeb-2017	3	14	study	study	NOUN
ajbmeb-2017	3	15	highlights	highlight	VERB
ajbmeb-2017	3	16	the	the	DET
ajbmeb-2017	3	17	challenges	challenge	NOUN
ajbmeb-2017	3	18	faced	face	VERB
ajbmeb-2017	3	19	by	by	ADP
ajbmeb-2017	3	20	nonprofits	nonprofit	NOUN
ajbmeb-2017	3	21	in	in	ADP
ajbmeb-2017	3	22	implementing	implement	VERB
ajbmeb-2017	3	23	effective	effective	ADJ
ajbmeb-2017	3	24	internal	internal	ADJ
ajbmeb-2017	3	25	controls	control	NOUN
ajbmeb-2017	3	26	,	,	PUNCT
ajbmeb-2017	3	27	including	include	VERB
ajbmeb-2017	3	28	limited	limited	ADJ
ajbmeb-2017	3	29	resources	resource	NOUN
ajbmeb-2017	3	30	,	,	PUNCT
ajbmeb-2017	3	31	volunteer	volunteer	NOUN
ajbmeb-2017	3	32	dependence	dependence	NOUN
ajbmeb-2017	3	33	,	,	PUNCT
ajbmeb-2017	3	34	and	and	CCONJ
ajbmeb-2017	3	35	a	a	DET
ajbmeb-2017	3	36	complex	complex	ADJ
ajbmeb-2017	3	37	regulatory	regulatory	ADJ
ajbmeb-2017	3	38	environment	environment	NOUN
ajbmeb-2017	3	39	.	.	PUNCT
ajbmeb-2017	4	1	building	build	VERB
ajbmeb-2017	4	2	upon	upon	SCONJ
ajbmeb-2017	4	3	these	these	DET
ajbmeb-2017	4	4	insights	insight	NOUN
ajbmeb-2017	4	5	,	,	PUNCT
ajbmeb-2017	4	6	the	the	DET
ajbmeb-2017	4	7	paper	paper	NOUN
ajbmeb-2017	4	8	offers	offer	VERB
ajbmeb-2017	4	9	a	a	DET
ajbmeb-2017	4	10	set	set	NOUN
ajbmeb-2017	4	11	of	of	ADP
ajbmeb-2017	4	12	recommendations	recommendation	NOUN
ajbmeb-2017	4	13	aimed	aim	VERB
ajbmeb-2017	4	14	at	at	ADP
ajbmeb-2017	4	15	enhancing	enhance	VERB
ajbmeb-2017	4	16	the	the	DET
ajbmeb-2017	4	17	effectiveness	effectiveness	NOUN
ajbmeb-2017	4	18	of	of	ADP
ajbmeb-2017	4	19	internal	internal	ADJ
ajbmeb-2017	4	20	controls	control	NOUN
ajbmeb-2017	4	21	within	within	ADP
ajbmeb-2017	4	22	nonprofit	nonprofit	ADJ
ajbmeb-2017	4	23	organizations	organization	NOUN
ajbmeb-2017	4	24	.	.	PUNCT
ajbmeb-2017	5	1	these	these	DET
ajbmeb-2017	5	2	recommendations	recommendation	NOUN
ajbmeb-2017	5	3	encompass	encompass	VERB
ajbmeb-2017	5	4	areas	area	NOUN
ajbmeb-2017	5	5	such	such	ADJ
ajbmeb-2017	5	6	as	as	ADP
ajbmeb-2017	5	7	investing	invest	VERB
ajbmeb-2017	5	8	in	in	ADP
ajbmeb-2017	5	9	training	training	NOUN
ajbmeb-2017	5	10	and	and	CCONJ
ajbmeb-2017	5	11	capacity	capacity	NOUN
ajbmeb-2017	5	12	building	building	NOUN
ajbmeb-2017	5	13	,	,	PUNCT
ajbmeb-2017	5	14	leveraging	leverage	VERB
ajbmeb-2017	5	15	technology	technology	NOUN
ajbmeb-2017	5	16	solutions	solution	NOUN
ajbmeb-2017	5	17	,	,	PUNCT
ajbmeb-2017	5	18	strengthening	strengthen	VERB
ajbmeb-2017	5	19	oversight	oversight	NOUN
ajbmeb-2017	5	20	and	and	CCONJ
ajbmeb-2017	5	21	governance	governance	NOUN
ajbmeb-2017	5	22	,	,	PUNCT
ajbmeb-2017	5	23	prioritizing	prioritize	VERB
ajbmeb-2017	5	24	risk	risk	NOUN
ajbmeb-2017	5	25	management	management	NOUN
ajbmeb-2017	5	26	,	,	PUNCT
ajbmeb-2017	5	27	engaging	engage	VERB
ajbmeb-2017	5	28	stakeholders	stakeholder	NOUN
ajbmeb-2017	5	29	,	,	PUNCT
ajbmeb-2017	5	30	and	and	CCONJ
ajbmeb-2017	5	31	fostering	foster	VERB
ajbmeb-2017	5	32	a	a	DET
ajbmeb-2017	5	33	culture	culture	NOUN
ajbmeb-2017	5	34	of	of	ADP
ajbmeb-2017	5	35	continuous	continuous	ADJ
ajbmeb-2017	5	36	improvement	improvement	NOUN
ajbmeb-2017	5	37	.	.	PUNCT
ajbmeb-2017	6	1	by	by	ADP
ajbmeb-2017	6	2	implementing	implement	VERB
ajbmeb-2017	6	3	these	these	DET
ajbmeb-2017	6	4	recommendations	recommendation	NOUN
ajbmeb-2017	6	5	,	,	PUNCT
ajbmeb-2017	6	6	nonprofits	nonprofit	NOUN
ajbmeb-2017	6	7	can	can	AUX
ajbmeb-2017	6	8	strengthen	strengthen	VERB
ajbmeb-2017	6	9	their	their	PRON
ajbmeb-2017	6	10	internal	internal	ADJ
ajbmeb-2017	6	11	control	control	NOUN
ajbmeb-2017	6	12	frameworks	framework	NOUN
ajbmeb-2017	6	13	,	,	PUNCT
ajbmeb-2017	6	14	mitigate	mitigate	VERB
ajbmeb-2017	6	15	risks	risk	NOUN
ajbmeb-2017	6	16	effectively	effectively	ADV
ajbmeb-2017	6	17	,	,	PUNCT
ajbmeb-2017	6	18	and	and	CCONJ
ajbmeb-2017	6	19	uphold	uphold	VERB
ajbmeb-2017	6	20	their	their	PRON
ajbmeb-2017	6	21	commitments	commitment	NOUN
ajbmeb-2017	6	22	to	to	ADP
ajbmeb-2017	6	23	accountability	accountability	NOUN
ajbmeb-2017	6	24	,	,	PUNCT
ajbmeb-2017	6	25	transparency	transparency	NOUN
ajbmeb-2017	6	26	,	,	PUNCT
ajbmeb-2017	6	27	and	and	CCONJ
ajbmeb-2017	6	28	responsible	responsible	ADJ
ajbmeb-2017	6	29	stewardship	stewardship	NOUN
ajbmeb-2017	6	30	of	of	ADP
ajbmeb-2017	6	31	resources	resource	NOUN
ajbmeb-2017	6	32	.	.	PUNCT
ajbmeb-2017	7	1	internal	internal	ADJ
ajbmeb-2017	7	2	controls	control	NOUN
ajbmeb-2017	7	3	,	,	PUNCT
ajbmeb-2017	7	4	financial	financial	ADJ
ajbmeb-2017	7	5	mismanagement	mismanagement	NOUN
ajbmeb-2017	7	6	,	,	PUNCT
ajbmeb-2017	7	7	nonprofit	nonprofit	ADJ
ajbmeb-2017	7	8	organizations	organization	NOUN
ajbmeb-2017	7	9	,	,	PUNCT
ajbmeb-2017	7	10	governance	governance	NOUN
ajbmeb-2017	7	11	,	,	PUNCT
ajbmeb-2017	7	12	accountability	accountability	NOUN
ajbmeb-2017	7	13	and	and	CCONJ
ajbmeb-2017	7	14	risk	risk	NOUN
ajbmeb-2017	7	15	management	management	NOUN
ajbmeb-2017	7	16	introduction	introduction	NOUN
ajbmeb-2017	7	17	nonprofit	nonprofit	ADJ
ajbmeb-2017	7	18	organizations	organization	NOUN
ajbmeb-2017	7	19	play	play	VERB
ajbmeb-2017	7	20	a	a	DET
ajbmeb-2017	7	21	vital	vital	ADJ
ajbmeb-2017	7	22	role	role	NOUN
ajbmeb-2017	7	23	in	in	ADP
ajbmeb-2017	7	24	addressing	address	VERB
ajbmeb-2017	7	25	societal	societal	ADJ
ajbmeb-2017	7	26	needs	need	NOUN
ajbmeb-2017	7	27	and	and	CCONJ
ajbmeb-2017	7	28	fostering	foster	VERB
ajbmeb-2017	7	29	positive	positive	ADJ
ajbmeb-2017	7	30	change	change	NOUN
ajbmeb-2017	7	31	,	,	PUNCT
ajbmeb-2017	7	32	relying	rely	VERB
ajbmeb-2017	7	33	heavily	heavily	ADV
ajbmeb-2017	7	34	on	on	ADP
ajbmeb-2017	7	35	public	public	ADJ
ajbmeb-2017	7	36	trust	trust	NOUN
ajbmeb-2017	7	37	and	and	CCONJ
ajbmeb-2017	7	38	financial	financial	ADJ
ajbmeb-2017	7	39	support	support	NOUN
ajbmeb-2017	7	40	to	to	PART
ajbmeb-2017	7	41	fulfill	fulfill	VERB
ajbmeb-2017	7	42	their	their	PRON
ajbmeb-2017	7	43	missions	mission	NOUN
ajbmeb-2017	7	44	effectively	effectively	ADV
ajbmeb-2017	7	45	.	.	PUNCT
ajbmeb-2017	8	1	however	however	ADV
ajbmeb-2017	8	2	,	,	PUNCT
ajbmeb-2017	8	3	financial	financial	ADJ
ajbmeb-2017	8	4	mismanagement	mismanagement	NOUN
ajbmeb-2017	8	5	within	within	ADP
ajbmeb-2017	8	6	these	these	DET
ajbmeb-2017	8	7	organizations	organization	NOUN
ajbmeb-2017	8	8	can	can	AUX
ajbmeb-2017	8	9	jeopardize	jeopardize	VERB
ajbmeb-2017	8	10	their	their	PRON
ajbmeb-2017	8	11	credibility	credibility	NOUN
ajbmeb-2017	8	12	,	,	PUNCT
ajbmeb-2017	8	13	impact	impact	NOUN
ajbmeb-2017	8	14	,	,	PUNCT
ajbmeb-2017	8	15	and	and	CCONJ
ajbmeb-2017	8	16	long	long	ADJ
ajbmeb-2017	8	17	-	-	PUNCT
ajbmeb-2017	8	18	term	term	NOUN
ajbmeb-2017	8	19	sustainability	sustainability	NOUN
ajbmeb-2017	8	20	.	.	PUNCT
ajbmeb-2017	9	1	in	in	ADP
ajbmeb-2017	9	2	this	this	DET
ajbmeb-2017	9	3	context	context	NOUN
ajbmeb-2017	9	4	,	,	PUNCT
ajbmeb-2017	9	5	internal	internal	ADJ
ajbmeb-2017	9	6	controls	control	NOUN
ajbmeb-2017	9	7	emerge	emerge	VERB
ajbmeb-2017	9	8	as	as	ADP
ajbmeb-2017	9	9	indispensable	indispensable	ADJ
ajbmeb-2017	9	10	mechanisms	mechanism	NOUN
ajbmeb-2017	9	11	for	for	ADP
ajbmeb-2017	9	12	safeguarding	safeguard	VERB
ajbmeb-2017	9	13	assets	asset	NOUN
ajbmeb-2017	9	14	,	,	PUNCT
ajbmeb-2017	9	15	ensuring	ensure	VERB
ajbmeb-2017	9	16	accountability	accountability	NOUN
ajbmeb-2017	9	17	,	,	PUNCT
ajbmeb-2017	9	18	and	and	CCONJ
ajbmeb-2017	9	19	mitigating	mitigate	VERB
ajbmeb-2017	9	20	the	the	DET
ajbmeb-2017	9	21	risk	risk	NOUN
ajbmeb-2017	9	22	of	of	ADP
ajbmeb-2017	9	23	financial	financial	ADJ
ajbmeb-2017	9	24	mismanagement	mismanagement	NOUN
ajbmeb-2017	9	25	.	.	PUNCT
ajbmeb-2017	10	1	internal	internal	ADJ
ajbmeb-2017	10	2	controls	control	NOUN
ajbmeb-2017	10	3	encompass	encompass	VERB
ajbmeb-2017	10	4	a	a	DET
ajbmeb-2017	10	5	range	range	NOUN
ajbmeb-2017	10	6	of	of	ADP
ajbmeb-2017	10	7	policies	policy	NOUN
ajbmeb-2017	10	8	,	,	PUNCT
ajbmeb-2017	10	9	procedures	procedure	NOUN
ajbmeb-2017	10	10	,	,	PUNCT
ajbmeb-2017	10	11	and	and	CCONJ
ajbmeb-2017	10	12	practices	practice	NOUN
ajbmeb-2017	10	13	designed	design	VERB
ajbmeb-2017	10	14	to	to	PART
ajbmeb-2017	10	15	promote	promote	VERB
ajbmeb-2017	10	16	american	american	ADJ
ajbmeb-2017	10	17	journal	journal	PROPN
ajbmeb-2017	10	18	of	of	ADP
ajbmeb-2017	10	19	business	business	NOUN
ajbmeb-2017	10	20	management	management	NOUN
ajbmeb-2017	10	21	,	,	PUNCT
ajbmeb-2017	10	22	economics	economic	NOUN
ajbmeb-2017	10	23	and	and	CCONJ
ajbmeb-2017	10	24	banking	banking	NOUN
ajbmeb-2017	10	25	volume	volume	NOUN
ajbmeb-2017	10	26	23	23	NUM
ajbmeb-2017	10	27	april	april	PROPN
ajbmeb-2017	10	28	2024	2024	NUM
ajbmeb-2017	10	29	p	p	NOUN
ajbmeb-2017	10	30	a	a	DET
ajbmeb-2017	10	31	g	g	NOUN
ajbmeb-2017	10	32	e	e	NOUN
ajbmeb-2017	10	33	|	|	ADV
ajbmeb-2017	10	34	182	182	NUM
ajbmeb-2017	10	35	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	10	36	transparency	transparency	NOUN
ajbmeb-2017	10	37	,	,	PUNCT
ajbmeb-2017	10	38	compliance	compliance	NOUN
ajbmeb-2017	10	39	with	with	ADP
ajbmeb-2017	10	40	regulations	regulation	NOUN
ajbmeb-2017	10	41	,	,	PUNCT
ajbmeb-2017	10	42	and	and	CCONJ
ajbmeb-2017	10	43	the	the	DET
ajbmeb-2017	10	44	efficient	efficient	ADJ
ajbmeb-2017	10	45	use	use	NOUN
ajbmeb-2017	10	46	of	of	ADP
ajbmeb-2017	10	47	resources	resource	NOUN
ajbmeb-2017	10	48	.	.	PUNCT
ajbmeb-2017	11	1	by	by	ADP
ajbmeb-2017	11	2	establishing	establish	VERB
ajbmeb-2017	11	3	robust	robust	ADJ
ajbmeb-2017	11	4	internal	internal	ADJ
ajbmeb-2017	11	5	control	control	NOUN
ajbmeb-2017	11	6	systems	system	NOUN
ajbmeb-2017	11	7	,	,	PUNCT
ajbmeb-2017	11	8	nonprofit	nonprofit	ADJ
ajbmeb-2017	11	9	organizations	organization	NOUN
ajbmeb-2017	11	10	can	can	AUX
ajbmeb-2017	11	11	enhance	enhance	VERB
ajbmeb-2017	11	12	their	their	PRON
ajbmeb-2017	11	13	financial	financial	ADJ
ajbmeb-2017	11	14	integrity	integrity	NOUN
ajbmeb-2017	11	15	and	and	CCONJ
ajbmeb-2017	11	16	demonstrate	demonstrate	VERB
ajbmeb-2017	11	17	responsible	responsible	ADJ
ajbmeb-2017	11	18	stewardship	stewardship	NOUN
ajbmeb-2017	11	19	of	of	ADP
ajbmeb-2017	11	20	donor	donor	NOUN
ajbmeb-2017	11	21	funds	fund	NOUN
ajbmeb-2017	11	22	and	and	CCONJ
ajbmeb-2017	11	23	other	other	ADJ
ajbmeb-2017	11	24	resources	resource	NOUN
ajbmeb-2017	11	25	(	(	PUNCT
ajbmeb-2017	11	26	american	american	PROPN
ajbmeb-2017	11	27	institute	institute	PROPN
ajbmeb-2017	11	28	of	of	ADP
ajbmeb-2017	11	29	certified	certify	VERB
ajbmeb-2017	11	30	public	public	ADJ
ajbmeb-2017	11	31	accountants	accountant	NOUN
ajbmeb-2017	11	32	,	,	PUNCT
ajbmeb-2017	11	33	2016	2016	NUM
ajbmeb-2017	11	34	;	;	PUNCT
ajbmeb-2017	11	35	hayes	hayes	PROPN
ajbmeb-2017	11	36	,	,	PUNCT
ajbmeb-2017	11	37	dassen	dassen	PROPN
ajbmeb-2017	11	38	,	,	PUNCT
ajbmeb-2017	11	39	schilder	schilder	PROPN
ajbmeb-2017	11	40	,	,	PUNCT
ajbmeb-2017	11	41	&	&	CCONJ
ajbmeb-2017	11	42	wallage	wallage	NOUN
ajbmeb-2017	11	43	,	,	PUNCT
ajbmeb-2017	11	44	2014	2014	NUM
ajbmeb-2017	11	45	)	)	PUNCT
ajbmeb-2017	11	46	.	.	PUNCT
ajbmeb-2017	12	1	according	accord	VERB
ajbmeb-2017	12	2	to	to	ADP
ajbmeb-2017	12	3	hopkins	hopkins	PROPN
ajbmeb-2017	12	4	(	(	PUNCT
ajbmeb-2017	12	5	2016	2016	NUM
ajbmeb-2017	12	6	)	)	PUNCT
ajbmeb-2017	12	7	nonprofit	nonprofit	ADJ
ajbmeb-2017	12	8	organizations	organization	NOUN
ajbmeb-2017	12	9	,	,	PUNCT
ajbmeb-2017	12	10	also	also	ADV
ajbmeb-2017	12	11	known	know	VERB
ajbmeb-2017	12	12	as	as	ADP
ajbmeb-2017	12	13	not	not	PART
ajbmeb-2017	12	14	-	-	PUNCT
ajbmeb-2017	12	15	for	for	ADP
ajbmeb-2017	12	16	-	-	PUNCT
ajbmeb-2017	12	17	profit	profit	NOUN
ajbmeb-2017	12	18	organizations	organization	NOUN
ajbmeb-2017	12	19	or	or	CCONJ
ajbmeb-2017	12	20	npos	npos	NOUN
ajbmeb-2017	12	21	,	,	PUNCT
ajbmeb-2017	12	22	are	be	AUX
ajbmeb-2017	12	23	entities	entity	NOUN
ajbmeb-2017	12	24	established	establish	VERB
ajbmeb-2017	12	25	for	for	ADP
ajbmeb-2017	12	26	purposes	purpose	NOUN
ajbmeb-2017	12	27	other	other	ADJ
ajbmeb-2017	12	28	than	than	ADP
ajbmeb-2017	12	29	generating	generate	VERB
ajbmeb-2017	12	30	profit	profit	NOUN
ajbmeb-2017	12	31	for	for	ADP
ajbmeb-2017	12	32	owners	owner	NOUN
ajbmeb-2017	12	33	or	or	CCONJ
ajbmeb-2017	12	34	shareholders	shareholder	NOUN
ajbmeb-2017	12	35	.	.	PUNCT
ajbmeb-2017	13	1	instead	instead	ADV
ajbmeb-2017	13	2	,	,	PUNCT
ajbmeb-2017	13	3	they	they	PRON
ajbmeb-2017	13	4	are	be	AUX
ajbmeb-2017	13	5	dedicated	dedicate	VERB
ajbmeb-2017	13	6	to	to	ADP
ajbmeb-2017	13	7	serving	serve	VERB
ajbmeb-2017	13	8	the	the	DET
ajbmeb-2017	13	9	public	public	ADJ
ajbmeb-2017	13	10	interest	interest	NOUN
ajbmeb-2017	13	11	,	,	PUNCT
ajbmeb-2017	13	12	advancing	advance	VERB
ajbmeb-2017	13	13	social	social	ADJ
ajbmeb-2017	13	14	causes	cause	NOUN
ajbmeb-2017	13	15	,	,	PUNCT
ajbmeb-2017	13	16	or	or	CCONJ
ajbmeb-2017	13	17	providing	provide	VERB
ajbmeb-2017	13	18	goods	good	NOUN
ajbmeb-2017	13	19	and	and	CCONJ
ajbmeb-2017	13	20	services	service	NOUN
ajbmeb-2017	13	21	to	to	ADP
ajbmeb-2017	13	22	communities	community	NOUN
ajbmeb-2017	13	23	in	in	ADP
ajbmeb-2017	13	24	need	need	NOUN
ajbmeb-2017	13	25	.	.	PUNCT
ajbmeb-2017	14	1	additionally	additionally	ADV
ajbmeb-2017	14	2	,	,	PUNCT
ajbmeb-2017	14	3	nonprofits	nonprofit	NOUN
ajbmeb-2017	14	4	operate	operate	VERB
ajbmeb-2017	14	5	in	in	ADP
ajbmeb-2017	14	6	various	various	ADJ
ajbmeb-2017	14	7	sectors	sector	NOUN
ajbmeb-2017	14	8	,	,	PUNCT
ajbmeb-2017	14	9	including	include	VERB
ajbmeb-2017	14	10	education	education	NOUN
ajbmeb-2017	14	11	,	,	PUNCT
ajbmeb-2017	14	12	healthcare	healthcare	PROPN
ajbmeb-2017	14	13	,	,	PUNCT
ajbmeb-2017	14	14	social	social	ADJ
ajbmeb-2017	14	15	services	service	NOUN
ajbmeb-2017	14	16	,	,	PUNCT
ajbmeb-2017	14	17	environmental	environmental	ADJ
ajbmeb-2017	14	18	conservation	conservation	NOUN
ajbmeb-2017	14	19	,	,	PUNCT
ajbmeb-2017	14	20	and	and	CCONJ
ajbmeb-2017	14	21	the	the	DET
ajbmeb-2017	14	22	arts	art	NOUN
ajbmeb-2017	14	23	.	.	PUNCT
ajbmeb-2017	15	1	they	they	PRON
ajbmeb-2017	15	2	are	be	AUX
ajbmeb-2017	15	3	typically	typically	ADV
ajbmeb-2017	15	4	exempt	exempt	ADJ
ajbmeb-2017	15	5	from	from	ADP
ajbmeb-2017	15	6	income	income	NOUN
ajbmeb-2017	15	7	tax	tax	NOUN
ajbmeb-2017	15	8	due	due	ADP
ajbmeb-2017	15	9	to	to	ADP
ajbmeb-2017	15	10	their	their	PRON
ajbmeb-2017	15	11	charitable	charitable	ADJ
ajbmeb-2017	15	12	,	,	PUNCT
ajbmeb-2017	15	13	religious	religious	ADJ
ajbmeb-2017	15	14	,	,	PUNCT
ajbmeb-2017	15	15	educational	educational	ADJ
ajbmeb-2017	15	16	,	,	PUNCT
ajbmeb-2017	15	17	or	or	CCONJ
ajbmeb-2017	15	18	other	other	ADJ
ajbmeb-2017	15	19	exempt	exempt	ADJ
ajbmeb-2017	15	20	purposes	purpose	NOUN
ajbmeb-2017	15	21	,	,	PUNCT
ajbmeb-2017	15	22	as	as	SCONJ
ajbmeb-2017	15	23	defined	define	VERB
ajbmeb-2017	15	24	by	by	ADP
ajbmeb-2017	15	25	the	the	DET
ajbmeb-2017	15	26	internal	internal	ADJ
ajbmeb-2017	15	27	revenue	revenue	NOUN
ajbmeb-2017	15	28	service	service	NOUN
ajbmeb-2017	15	29	(	(	PUNCT
ajbmeb-2017	15	30	irs	irs	PROPN
ajbmeb-2017	15	31	)	)	PUNCT
ajbmeb-2017	15	32	in	in	ADP
ajbmeb-2017	15	33	the	the	DET
ajbmeb-2017	15	34	united	united	PROPN
ajbmeb-2017	15	35	states	states	PROPN
ajbmeb-2017	15	36	or	or	CCONJ
ajbmeb-2017	15	37	relevant	relevant	ADJ
ajbmeb-2017	15	38	regulatory	regulatory	ADJ
ajbmeb-2017	15	39	bodies	body	NOUN
ajbmeb-2017	15	40	in	in	ADP
ajbmeb-2017	15	41	other	other	ADJ
ajbmeb-2017	15	42	countries	country	NOUN
ajbmeb-2017	15	43	.	.	PUNCT
ajbmeb-2017	16	1	nonprofit	nonprofit	ADJ
ajbmeb-2017	16	2	organizations	organization	NOUN
ajbmeb-2017	16	3	rely	rely	VERB
ajbmeb-2017	16	4	on	on	ADP
ajbmeb-2017	16	5	donations	donation	NOUN
ajbmeb-2017	16	6	,	,	PUNCT
ajbmeb-2017	16	7	grants	grant	NOUN
ajbmeb-2017	16	8	,	,	PUNCT
ajbmeb-2017	16	9	membership	membership	NOUN
ajbmeb-2017	16	10	fees	fee	NOUN
ajbmeb-2017	16	11	,	,	PUNCT
ajbmeb-2017	16	12	and	and	CCONJ
ajbmeb-2017	16	13	other	other	ADJ
ajbmeb-2017	16	14	sources	source	NOUN
ajbmeb-2017	16	15	of	of	ADP
ajbmeb-2017	16	16	revenue	revenue	NOUN
ajbmeb-2017	16	17	to	to	PART
ajbmeb-2017	16	18	fund	fund	VERB
ajbmeb-2017	16	19	their	their	PRON
ajbmeb-2017	16	20	activities	activity	NOUN
ajbmeb-2017	16	21	and	and	CCONJ
ajbmeb-2017	16	22	fulfill	fulfill	VERB
ajbmeb-2017	16	23	financial	financial	ADJ
ajbmeb-2017	16	24	management	management	NOUN
ajbmeb-2017	16	25	holds	hold	VERB
ajbmeb-2017	16	26	paramount	paramount	ADJ
ajbmeb-2017	16	27	importance	importance	NOUN
ajbmeb-2017	16	28	within	within	ADP
ajbmeb-2017	16	29	nonprofit	nonprofit	ADJ
ajbmeb-2017	16	30	organizations	organization	NOUN
ajbmeb-2017	16	31	as	as	SCONJ
ajbmeb-2017	16	32	it	it	PRON
ajbmeb-2017	16	33	serves	serve	VERB
ajbmeb-2017	16	34	as	as	ADP
ajbmeb-2017	16	35	the	the	DET
ajbmeb-2017	16	36	backbone	backbone	NOUN
ajbmeb-2017	16	37	for	for	ADP
ajbmeb-2017	16	38	achieving	achieve	VERB
ajbmeb-2017	16	39	their	their	PRON
ajbmeb-2017	16	40	missions	mission	NOUN
ajbmeb-2017	16	41	and	and	CCONJ
ajbmeb-2017	16	42	sustaining	sustain	VERB
ajbmeb-2017	16	43	their	their	PRON
ajbmeb-2017	16	44	operations	operation	NOUN
ajbmeb-2017	16	45	.	.	PUNCT
ajbmeb-2017	17	1	effective	effective	ADJ
ajbmeb-2017	17	2	financial	financial	ADJ
ajbmeb-2017	17	3	management	management	NOUN
ajbmeb-2017	17	4	enables	enable	VERB
ajbmeb-2017	17	5	nonprofits	nonprofit	NOUN
ajbmeb-2017	17	6	to	to	PART
ajbmeb-2017	17	7	allocate	allocate	VERB
ajbmeb-2017	17	8	resources	resource	NOUN
ajbmeb-2017	17	9	efficiently	efficiently	ADV
ajbmeb-2017	17	10	,	,	PUNCT
ajbmeb-2017	17	11	ensuring	ensure	VERB
ajbmeb-2017	17	12	that	that	SCONJ
ajbmeb-2017	17	13	funds	fund	NOUN
ajbmeb-2017	17	14	are	be	AUX
ajbmeb-2017	17	15	directed	direct	VERB
ajbmeb-2017	17	16	towards	towards	ADP
ajbmeb-2017	17	17	programs	program	NOUN
ajbmeb-2017	17	18	and	and	CCONJ
ajbmeb-2017	17	19	initiatives	initiative	NOUN
ajbmeb-2017	17	20	that	that	PRON
ajbmeb-2017	17	21	align	align	VERB
ajbmeb-2017	17	22	with	with	ADP
ajbmeb-2017	17	23	their	their	PRON
ajbmeb-2017	17	24	organizational	organizational	ADJ
ajbmeb-2017	17	25	objectives	objective	NOUN
ajbmeb-2017	17	26	and	and	CCONJ
ajbmeb-2017	17	27	have	have	VERB
ajbmeb-2017	17	28	the	the	DET
ajbmeb-2017	17	29	greatest	great	ADJ
ajbmeb-2017	17	30	impact	impact	NOUN
ajbmeb-2017	17	31	on	on	ADP
ajbmeb-2017	17	32	their	their	PRON
ajbmeb-2017	17	33	communities	community	NOUN
ajbmeb-2017	17	34	.	.	PUNCT
ajbmeb-2017	18	1	additionally	additionally	ADV
ajbmeb-2017	18	2	,	,	PUNCT
ajbmeb-2017	18	3	sound	sound	ADJ
ajbmeb-2017	18	4	financial	financial	ADJ
ajbmeb-2017	18	5	management	management	NOUN
ajbmeb-2017	18	6	practices	practice	NOUN
ajbmeb-2017	18	7	allow	allow	VERB
ajbmeb-2017	18	8	nonprofits	nonprofit	NOUN
ajbmeb-2017	18	9	to	to	PART
ajbmeb-2017	18	10	navigate	navigate	VERB
ajbmeb-2017	18	11	economic	economic	ADJ
ajbmeb-2017	18	12	uncertainties	uncertainty	NOUN
ajbmeb-2017	18	13	and	and	CCONJ
ajbmeb-2017	18	14	fluctuations	fluctuation	NOUN
ajbmeb-2017	18	15	in	in	ADP
ajbmeb-2017	18	16	funding	funding	NOUN
ajbmeb-2017	18	17	,	,	PUNCT
ajbmeb-2017	18	18	thereby	thereby	ADV
ajbmeb-2017	18	19	enhancing	enhance	VERB
ajbmeb-2017	18	20	their	their	PRON
ajbmeb-2017	18	21	financial	financial	ADJ
ajbmeb-2017	18	22	resilience	resilience	NOUN
ajbmeb-2017	18	23	and	and	CCONJ
ajbmeb-2017	18	24	long	long	ADJ
ajbmeb-2017	18	25	-	-	PUNCT
ajbmeb-2017	18	26	term	term	NOUN
ajbmeb-2017	18	27	sustainability	sustainability	NOUN
ajbmeb-2017	18	28	.	.	PUNCT
ajbmeb-2017	19	1	by	by	ADP
ajbmeb-2017	19	2	maintaining	maintain	VERB
ajbmeb-2017	19	3	accurate	accurate	ADJ
ajbmeb-2017	19	4	financial	financial	ADJ
ajbmeb-2017	19	5	records	record	NOUN
ajbmeb-2017	19	6	,	,	PUNCT
ajbmeb-2017	19	7	conducting	conduct	VERB
ajbmeb-2017	19	8	thorough	thorough	ADJ
ajbmeb-2017	19	9	budgeting	budgeting	NOUN
ajbmeb-2017	19	10	and	and	CCONJ
ajbmeb-2017	19	11	forecasting	forecasting	NOUN
ajbmeb-2017	19	12	,	,	PUNCT
ajbmeb-2017	19	13	and	and	CCONJ
ajbmeb-2017	19	14	implementing	implement	VERB
ajbmeb-2017	19	15	internal	internal	ADJ
ajbmeb-2017	19	16	controls	control	NOUN
ajbmeb-2017	19	17	to	to	PART
ajbmeb-2017	19	18	safeguard	safeguard	VERB
ajbmeb-2017	19	19	assets	asset	NOUN
ajbmeb-2017	19	20	and	and	CCONJ
ajbmeb-2017	19	21	ensure	ensure	VERB
ajbmeb-2017	19	22	compliance	compliance	NOUN
ajbmeb-2017	19	23	with	with	ADP
ajbmeb-2017	19	24	regulatory	regulatory	ADJ
ajbmeb-2017	19	25	requirements	requirement	NOUN
ajbmeb-2017	19	26	,	,	PUNCT
ajbmeb-2017	19	27	nonprofits	nonprofit	NOUN
ajbmeb-2017	19	28	can	can	AUX
ajbmeb-2017	19	29	build	build	VERB
ajbmeb-2017	19	30	trust	trust	NOUN
ajbmeb-2017	19	31	and	and	CCONJ
ajbmeb-2017	19	32	credibility	credibility	NOUN
ajbmeb-2017	19	33	with	with	ADP
ajbmeb-2017	19	34	donors	donor	NOUN
ajbmeb-2017	19	35	,	,	PUNCT
ajbmeb-2017	19	36	volunteers	volunteer	NOUN
ajbmeb-2017	19	37	,	,	PUNCT
ajbmeb-2017	19	38	and	and	CCONJ
ajbmeb-2017	19	39	other	other	ADJ
ajbmeb-2017	19	40	stakeholders	stakeholder	NOUN
ajbmeb-2017	19	41	(	(	PUNCT
ajbmeb-2017	19	42	bradshaw	bradshaw	PROPN
ajbmeb-2017	19	43	,	,	PUNCT
ajbmeb-2017	19	44	murray	murray	PROPN
ajbmeb-2017	19	45	,	,	PUNCT
ajbmeb-2017	19	46	&	&	CCONJ
ajbmeb-2017	19	47	wolpin	wolpin	PROPN
ajbmeb-2017	19	48	,	,	PUNCT
ajbmeb-2017	19	49	2017	2017	NUM
ajbmeb-2017	19	50	)	)	PUNCT
ajbmeb-2017	19	51	.	.	PUNCT
ajbmeb-2017	20	1	this	this	DET
ajbmeb-2017	20	2	trust	trust	NOUN
ajbmeb-2017	20	3	is	be	AUX
ajbmeb-2017	20	4	essential	essential	ADJ
ajbmeb-2017	20	5	for	for	ADP
ajbmeb-2017	20	6	maintaining	maintain	VERB
ajbmeb-2017	20	7	ongoing	ongoing	ADJ
ajbmeb-2017	20	8	support	support	NOUN
ajbmeb-2017	20	9	and	and	CCONJ
ajbmeb-2017	20	10	funding	funding	NOUN
ajbmeb-2017	20	11	,	,	PUNCT
ajbmeb-2017	20	12	enabling	enable	VERB
ajbmeb-2017	20	13	nonprofits	nonprofit	NOUN
ajbmeb-2017	20	14	to	to	PART
ajbmeb-2017	20	15	continue	continue	VERB
ajbmeb-2017	20	16	delivering	deliver	VERB
ajbmeb-2017	20	17	vital	vital	ADJ
ajbmeb-2017	20	18	services	service	NOUN
ajbmeb-2017	20	19	and	and	CCONJ
ajbmeb-2017	20	20	making	make	VERB
ajbmeb-2017	20	21	meaningful	meaningful	ADJ
ajbmeb-2017	20	22	contributions	contribution	NOUN
ajbmeb-2017	20	23	to	to	ADP
ajbmeb-2017	20	24	society	society	NOUN
ajbmeb-2017	20	25	.	.	PUNCT
ajbmeb-2017	21	1	literature	literature	NOUN
ajbmeb-2017	21	2	review	review	PROPN
ajbmeb-2017	21	3	overview	overview	NOUN
ajbmeb-2017	21	4	of	of	ADP
ajbmeb-2017	21	5	nonprofit	nonprofit	ADJ
ajbmeb-2017	21	6	organizations	organization	NOUN
ajbmeb-2017	21	7	nonprofit	nonprofit	ADJ
ajbmeb-2017	21	8	organizations	organization	NOUN
ajbmeb-2017	21	9	,	,	PUNCT
ajbmeb-2017	21	10	also	also	ADV
ajbmeb-2017	21	11	known	know	VERB
ajbmeb-2017	21	12	as	as	ADP
ajbmeb-2017	21	13	not	not	PART
ajbmeb-2017	21	14	-	-	PUNCT
ajbmeb-2017	21	15	for	for	ADP
ajbmeb-2017	21	16	-	-	PUNCT
ajbmeb-2017	21	17	profit	profit	NOUN
ajbmeb-2017	21	18	or	or	CCONJ
ajbmeb-2017	21	19	tax	tax	NOUN
ajbmeb-2017	21	20	-	-	PUNCT
ajbmeb-2017	21	21	exempt	exempt	ADJ
ajbmeb-2017	21	22	organizations	organization	NOUN
ajbmeb-2017	21	23	,	,	PUNCT
ajbmeb-2017	21	24	are	be	AUX
ajbmeb-2017	21	25	entities	entity	NOUN
ajbmeb-2017	21	26	that	that	PRON
ajbmeb-2017	21	27	operate	operate	VERB
ajbmeb-2017	21	28	for	for	ADP
ajbmeb-2017	21	29	purposes	purpose	NOUN
ajbmeb-2017	21	30	other	other	ADJ
ajbmeb-2017	21	31	than	than	ADP
ajbmeb-2017	21	32	generating	generate	VERB
ajbmeb-2017	21	33	profit	profit	NOUN
ajbmeb-2017	21	34	for	for	ADP
ajbmeb-2017	21	35	owners	owner	NOUN
ajbmeb-2017	21	36	or	or	CCONJ
ajbmeb-2017	21	37	shareholders	shareholder	NOUN
ajbmeb-2017	21	38	.	.	PUNCT
ajbmeb-2017	22	1	instead	instead	ADV
ajbmeb-2017	22	2	,	,	PUNCT
ajbmeb-2017	22	3	they	they	PRON
ajbmeb-2017	22	4	are	be	AUX
ajbmeb-2017	22	5	typically	typically	ADV
ajbmeb-2017	22	6	organized	organize	VERB
ajbmeb-2017	22	7	to	to	PART
ajbmeb-2017	22	8	serve	serve	VERB
ajbmeb-2017	22	9	a	a	DET
ajbmeb-2017	22	10	specific	specific	ADJ
ajbmeb-2017	22	11	mission	mission	NOUN
ajbmeb-2017	22	12	or	or	CCONJ
ajbmeb-2017	22	13	purpose	purpose	NOUN
ajbmeb-2017	22	14	that	that	PRON
ajbmeb-2017	22	15	benefits	benefit	VERB
ajbmeb-2017	22	16	the	the	DET
ajbmeb-2017	22	17	public	public	NOUN
ajbmeb-2017	22	18	or	or	CCONJ
ajbmeb-2017	22	19	a	a	DET
ajbmeb-2017	22	20	particular	particular	ADJ
ajbmeb-2017	22	21	community	community	NOUN
ajbmeb-2017	22	22	.	.	PUNCT
ajbmeb-2017	23	1	the	the	DET
ajbmeb-2017	23	2	mission	mission	NOUN
ajbmeb-2017	23	3	of	of	ADP
ajbmeb-2017	23	4	nonprofit	nonprofit	ADJ
ajbmeb-2017	23	5	organizations	organization	NOUN
ajbmeb-2017	23	6	varies	vary	VERB
ajbmeb-2017	23	7	widely	widely	ADV
ajbmeb-2017	23	8	,	,	PUNCT
ajbmeb-2017	23	9	encompassing	encompass	VERB
ajbmeb-2017	23	10	fields	field	NOUN
ajbmeb-2017	23	11	such	such	ADJ
ajbmeb-2017	23	12	as	as	ADP
ajbmeb-2017	23	13	education	education	NOUN
ajbmeb-2017	23	14	,	,	PUNCT
ajbmeb-2017	23	15	healthcare	healthcare	PROPN
ajbmeb-2017	23	16	,	,	PUNCT
ajbmeb-2017	23	17	social	social	ADJ
ajbmeb-2017	23	18	services	service	NOUN
ajbmeb-2017	23	19	,	,	PUNCT
ajbmeb-2017	23	20	environmental	environmental	ADJ
ajbmeb-2017	23	21	conservation	conservation	NOUN
ajbmeb-2017	23	22	,	,	PUNCT
ajbmeb-2017	23	23	arts	art	NOUN
ajbmeb-2017	23	24	and	and	CCONJ
ajbmeb-2017	23	25	culture	culture	NOUN
ajbmeb-2017	23	26	,	,	PUNCT
ajbmeb-2017	23	27	and	and	CCONJ
ajbmeb-2017	23	28	more	more	ADJ
ajbmeb-2017	23	29	.	.	PUNCT
ajbmeb-2017	24	1	nonprofits	nonprofit	NOUN
ajbmeb-2017	24	2	often	often	ADV
ajbmeb-2017	24	3	focus	focus	VERB
ajbmeb-2017	24	4	on	on	ADP
ajbmeb-2017	24	5	addressing	address	VERB
ajbmeb-2017	24	6	societal	societal	ADJ
ajbmeb-2017	24	7	needs	need	NOUN
ajbmeb-2017	24	8	,	,	PUNCT
ajbmeb-2017	24	9	advancing	advance	VERB
ajbmeb-2017	24	10	social	social	ADJ
ajbmeb-2017	24	11	causes	cause	NOUN
ajbmeb-2017	24	12	,	,	PUNCT
ajbmeb-2017	24	13	promoting	promote	VERB
ajbmeb-2017	24	14	cultural	cultural	ADJ
ajbmeb-2017	24	15	enrichment	enrichment	NOUN
ajbmeb-2017	24	16	,	,	PUNCT
ajbmeb-2017	24	17	or	or	CCONJ
ajbmeb-2017	24	18	providing	provide	VERB
ajbmeb-2017	24	19	services	service	NOUN
ajbmeb-2017	24	20	that	that	PRON
ajbmeb-2017	24	21	may	may	AUX
ajbmeb-2017	24	22	not	not	PART
ajbmeb-2017	24	23	be	be	AUX
ajbmeb-2017	24	24	adequately	adequately	ADV
ajbmeb-2017	24	25	addressed	address	VERB
ajbmeb-2017	24	26	by	by	ADP
ajbmeb-2017	24	27	the	the	DET
ajbmeb-2017	24	28	government	government	NOUN
ajbmeb-2017	24	29	or	or	CCONJ
ajbmeb-2017	24	30	forprofit	forprofit	NOUN
ajbmeb-2017	24	31	sector	sector	NOUN
ajbmeb-2017	24	32	(	(	PUNCT
ajbmeb-2017	24	33	anheier	anheier	PROPN
ajbmeb-2017	24	34	&	&	CCONJ
ajbmeb-2017	24	35	ben	ben	PROPN
ajbmeb-2017	24	36	-	-	PROPN
ajbmeb-2017	24	37	ner	ner	PROPN
ajbmeb-2017	24	38	,	,	PUNCT
ajbmeb-2017	24	39	2018	2018	NUM
ajbmeb-2017	24	40	)	)	PUNCT
ajbmeb-2017	24	41	.	.	PUNCT
ajbmeb-2017	25	1	while	while	SCONJ
ajbmeb-2017	25	2	nonprofit	nonprofit	ADJ
ajbmeb-2017	25	3	organizations	organization	NOUN
ajbmeb-2017	25	4	may	may	AUX
ajbmeb-2017	25	5	generate	generate	VERB
ajbmeb-2017	25	6	revenue	revenue	NOUN
ajbmeb-2017	25	7	through	through	ADP
ajbmeb-2017	25	8	donations	donation	NOUN
ajbmeb-2017	25	9	,	,	PUNCT
ajbmeb-2017	25	10	grants	grant	NOUN
ajbmeb-2017	25	11	,	,	PUNCT
ajbmeb-2017	25	12	fees	fee	NOUN
ajbmeb-2017	25	13	for	for	ADP
ajbmeb-2017	25	14	services	service	NOUN
ajbmeb-2017	25	15	,	,	PUNCT
ajbmeb-2017	25	16	or	or	CCONJ
ajbmeb-2017	25	17	other	other	ADJ
ajbmeb-2017	25	18	means	mean	NOUN
ajbmeb-2017	25	19	,	,	PUNCT
ajbmeb-2017	25	20	any	any	DET
ajbmeb-2017	25	21	surplus	surplus	ADJ
ajbmeb-2017	25	22	funds	fund	NOUN
ajbmeb-2017	25	23	are	be	AUX
ajbmeb-2017	25	24	reinvested	reinveste	VERB
ajbmeb-2017	25	25	back	back	ADV
ajbmeb-2017	25	26	into	into	ADP
ajbmeb-2017	25	27	the	the	DET
ajbmeb-2017	25	28	organization	organization	NOUN
ajbmeb-2017	25	29	to	to	PART
ajbmeb-2017	25	30	further	further	VERB
ajbmeb-2017	25	31	its	its	PRON
ajbmeb-2017	25	32	mission	mission	NOUN
ajbmeb-2017	25	33	rather	rather	ADV
ajbmeb-2017	25	34	than	than	ADP
ajbmeb-2017	25	35	distributed	distribute	VERB
ajbmeb-2017	25	36	to	to	ADP
ajbmeb-2017	25	37	owners	owner	NOUN
ajbmeb-2017	25	38	or	or	CCONJ
ajbmeb-2017	25	39	shareholders	shareholder	NOUN
ajbmeb-2017	25	40	.	.	PUNCT
ajbmeb-2017	26	1	brilliant	brilliant	PROPN
ajbmeb-2017	26	2	&	&	CCONJ
ajbmeb-2017	26	3	sosin	sosin	PROPN
ajbmeb-2017	26	4	(	(	PUNCT
ajbmeb-2017	26	5	2020	2020	NUM
ajbmeb-2017	26	6	)	)	PUNCT
ajbmeb-2017	26	7	nonprofit	nonprofit	ADJ
ajbmeb-2017	26	8	and	and	CCONJ
ajbmeb-2017	26	9	for	for	ADP
ajbmeb-2017	26	10	-	-	PUNCT
ajbmeb-2017	26	11	profit	profit	NOUN
ajbmeb-2017	26	12	entities	entity	NOUN
ajbmeb-2017	26	13	differ	differ	VERB
ajbmeb-2017	26	14	primarily	primarily	ADV
ajbmeb-2017	26	15	in	in	ADP
ajbmeb-2017	26	16	their	their	PRON
ajbmeb-2017	26	17	fundamental	fundamental	ADJ
ajbmeb-2017	26	18	purposes	purpose	NOUN
ajbmeb-2017	26	19	,	,	PUNCT
ajbmeb-2017	26	20	financial	financial	ADJ
ajbmeb-2017	26	21	structures	structure	NOUN
ajbmeb-2017	26	22	,	,	PUNCT
ajbmeb-2017	26	23	and	and	CCONJ
ajbmeb-2017	26	24	operational	operational	ADJ
ajbmeb-2017	26	25	objectives	objective	NOUN
ajbmeb-2017	26	26	.	.	PUNCT
ajbmeb-2017	27	1	while	while	SCONJ
ajbmeb-2017	27	2	for	for	ADP
ajbmeb-2017	27	3	-	-	PUNCT
ajbmeb-2017	27	4	profit	profit	NOUN
ajbmeb-2017	27	5	entities	entity	NOUN
ajbmeb-2017	27	6	aim	aim	VERB
ajbmeb-2017	27	7	to	to	PART
ajbmeb-2017	27	8	generate	generate	VERB
ajbmeb-2017	27	9	profit	profit	NOUN
ajbmeb-2017	27	10	for	for	ADP
ajbmeb-2017	27	11	owners	owner	NOUN
ajbmeb-2017	27	12	or	or	CCONJ
ajbmeb-2017	27	13	shareholders	shareholder	NOUN
ajbmeb-2017	27	14	,	,	PUNCT
ajbmeb-2017	27	15	nonprofit	nonprofit	ADJ
ajbmeb-2017	27	16	organizations	organization	NOUN
ajbmeb-2017	27	17	operate	operate	VERB
ajbmeb-2017	27	18	to	to	PART
ajbmeb-2017	27	19	serve	serve	VERB
ajbmeb-2017	27	20	a	a	DET
ajbmeb-2017	27	21	mission	mission	NOUN
ajbmeb-2017	27	22	or	or	CCONJ
ajbmeb-2017	27	23	purpose	purpose	NOUN
ajbmeb-2017	27	24	that	that	PRON
ajbmeb-2017	27	25	benefits	benefit	VERB
ajbmeb-2017	27	26	the	the	DET
ajbmeb-2017	27	27	public	public	NOUN
ajbmeb-2017	27	28	or	or	CCONJ
ajbmeb-2017	27	29	a	a	DET
ajbmeb-2017	27	30	specific	specific	ADJ
ajbmeb-2017	27	31	community	community	NOUN
ajbmeb-2017	27	32	.	.	PUNCT
ajbmeb-2017	28	1	this	this	DET
ajbmeb-2017	28	2	distinction	distinction	NOUN
ajbmeb-2017	28	3	is	be	AUX
ajbmeb-2017	28	4	reflected	reflect	VERB
ajbmeb-2017	28	5	in	in	ADP
ajbmeb-2017	28	6	their	their	PRON
ajbmeb-2017	28	7	financial	financial	ADJ
ajbmeb-2017	28	8	structures	structure	NOUN
ajbmeb-2017	28	9	,	,	PUNCT
ajbmeb-2017	28	10	as	as	SCONJ
ajbmeb-2017	28	11	for	for	ADP
ajbmeb-2017	28	12	-	-	PUNCT
ajbmeb-2017	28	13	profits	profit	NOUN
ajbmeb-2017	28	14	seek	seek	VERB
ajbmeb-2017	28	15	to	to	PART
ajbmeb-2017	28	16	maximize	maximize	VERB
ajbmeb-2017	28	17	profits	profit	NOUN
ajbmeb-2017	28	18	and	and	CCONJ
ajbmeb-2017	28	19	distribute	distribute	VERB
ajbmeb-2017	28	20	dividends	dividend	NOUN
ajbmeb-2017	28	21	to	to	ADP
ajbmeb-2017	28	22	shareholders	shareholder	NOUN
ajbmeb-2017	28	23	,	,	PUNCT
ajbmeb-2017	28	24	whereas	whereas	SCONJ
ajbmeb-2017	28	25	nonprofits	nonprofit	NOUN
ajbmeb-2017	28	26	american	american	PROPN
ajbmeb-2017	28	27	journal	journal	PROPN
ajbmeb-2017	28	28	of	of	ADP
ajbmeb-2017	28	29	business	business	NOUN
ajbmeb-2017	28	30	management	management	NOUN
ajbmeb-2017	28	31	,	,	PUNCT
ajbmeb-2017	28	32	economics	economic	NOUN
ajbmeb-2017	28	33	and	and	CCONJ
ajbmeb-2017	28	34	banking	banking	NOUN
ajbmeb-2017	28	35	volume	volume	NOUN
ajbmeb-2017	28	36	23	23	NUM
ajbmeb-2017	28	37	april	april	PROPN
ajbmeb-2017	28	38	2024	2024	NUM
ajbmeb-2017	28	39	p	p	NOUN
ajbmeb-2017	28	40	a	a	DET
ajbmeb-2017	28	41	g	g	NOUN
ajbmeb-2017	28	42	e	e	NOUN
ajbmeb-2017	28	43	|	|	ADV
ajbmeb-2017	28	44	183	183	NUM
ajbmeb-2017	28	45	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	28	46	reinvest	reinvest	VERB
ajbmeb-2017	28	47	any	any	DET
ajbmeb-2017	28	48	surplus	surplus	ADJ
ajbmeb-2017	28	49	funds	fund	NOUN
ajbmeb-2017	28	50	back	back	ADV
ajbmeb-2017	28	51	into	into	ADP
ajbmeb-2017	28	52	the	the	DET
ajbmeb-2017	28	53	organization	organization	NOUN
ajbmeb-2017	28	54	to	to	PART
ajbmeb-2017	28	55	further	further	VERB
ajbmeb-2017	28	56	their	their	PRON
ajbmeb-2017	28	57	mission	mission	NOUN
ajbmeb-2017	28	58	.	.	PUNCT
ajbmeb-2017	29	1	additionally	additionally	ADV
ajbmeb-2017	29	2	,	,	PUNCT
ajbmeb-2017	29	3	nonprofit	nonprofit	ADJ
ajbmeb-2017	29	4	organizations	organization	NOUN
ajbmeb-2017	29	5	enjoy	enjoy	VERB
ajbmeb-2017	29	6	tax	tax	NOUN
ajbmeb-2017	29	7	-	-	PUNCT
ajbmeb-2017	29	8	exempt	exempt	ADJ
ajbmeb-2017	29	9	status	status	NOUN
ajbmeb-2017	29	10	,	,	PUNCT
ajbmeb-2017	29	11	meaning	mean	VERB
ajbmeb-2017	29	12	they	they	PRON
ajbmeb-2017	29	13	are	be	AUX
ajbmeb-2017	29	14	exempt	exempt	ADJ
ajbmeb-2017	29	15	from	from	ADP
ajbmeb-2017	29	16	certain	certain	ADJ
ajbmeb-2017	29	17	taxes	taxis	NOUN
ajbmeb-2017	29	18	,	,	PUNCT
ajbmeb-2017	29	19	such	such	ADJ
ajbmeb-2017	29	20	as	as	ADP
ajbmeb-2017	29	21	income	income	NOUN
ajbmeb-2017	29	22	tax	tax	NOUN
ajbmeb-2017	29	23	,	,	PUNCT
ajbmeb-2017	29	24	due	due	ADP
ajbmeb-2017	29	25	to	to	ADP
ajbmeb-2017	29	26	their	their	PRON
ajbmeb-2017	29	27	charitable	charitable	ADJ
ajbmeb-2017	29	28	,	,	PUNCT
ajbmeb-2017	29	29	religious	religious	ADJ
ajbmeb-2017	29	30	,	,	PUNCT
ajbmeb-2017	29	31	educational	educational	ADJ
ajbmeb-2017	29	32	,	,	PUNCT
ajbmeb-2017	29	33	or	or	CCONJ
ajbmeb-2017	29	34	other	other	ADJ
ajbmeb-2017	29	35	qualifying	qualify	VERB
ajbmeb-2017	29	36	purposes	purpose	NOUN
ajbmeb-2017	29	37	(	(	PUNCT
ajbmeb-2017	29	38	brilliant	brilliant	PROPN
ajbmeb-2017	29	39	&	&	CCONJ
ajbmeb-2017	29	40	sosin	sosin	PROPN
ajbmeb-2017	29	41	,	,	PUNCT
ajbmeb-2017	29	42	2020	2020	NUM
ajbmeb-2017	29	43	)	)	PUNCT
ajbmeb-2017	29	44	.	.	PUNCT
ajbmeb-2017	30	1	the	the	DET
ajbmeb-2017	30	2	concept	concept	NOUN
ajbmeb-2017	30	3	of	of	ADP
ajbmeb-2017	30	4	internal	internal	PROPN
ajbmeb-2017	30	5	control	control	PROPN
ajbmeb-2017	30	6	mclean	mclean	PROPN
ajbmeb-2017	30	7	&	&	CCONJ
ajbmeb-2017	30	8	elkind	elkind	PROPN
ajbmeb-2017	30	9	(	(	PUNCT
ajbmeb-2017	30	10	2014	2014	NUM
ajbmeb-2017	30	11	)	)	PUNCT
ajbmeb-2017	30	12	opined	opine	VERB
ajbmeb-2017	30	13	that	that	SCONJ
ajbmeb-2017	30	14	internal	internal	ADJ
ajbmeb-2017	30	15	controls	control	NOUN
ajbmeb-2017	30	16	refer	refer	VERB
ajbmeb-2017	30	17	to	to	ADP
ajbmeb-2017	30	18	the	the	DET
ajbmeb-2017	30	19	policies	policy	NOUN
ajbmeb-2017	30	20	,	,	PUNCT
ajbmeb-2017	30	21	procedures	procedure	NOUN
ajbmeb-2017	30	22	,	,	PUNCT
ajbmeb-2017	30	23	and	and	CCONJ
ajbmeb-2017	30	24	practices	practice	NOUN
ajbmeb-2017	30	25	implemented	implement	VERB
ajbmeb-2017	30	26	within	within	ADP
ajbmeb-2017	30	27	an	an	DET
ajbmeb-2017	30	28	organization	organization	NOUN
ajbmeb-2017	30	29	to	to	PART
ajbmeb-2017	30	30	safeguard	safeguard	VERB
ajbmeb-2017	30	31	assets	asset	NOUN
ajbmeb-2017	30	32	,	,	PUNCT
ajbmeb-2017	30	33	ensure	ensure	VERB
ajbmeb-2017	30	34	the	the	DET
ajbmeb-2017	30	35	accuracy	accuracy	NOUN
ajbmeb-2017	30	36	and	and	CCONJ
ajbmeb-2017	30	37	reliability	reliability	NOUN
ajbmeb-2017	30	38	of	of	ADP
ajbmeb-2017	30	39	financial	financial	ADJ
ajbmeb-2017	30	40	reporting	reporting	NOUN
ajbmeb-2017	30	41	,	,	PUNCT
ajbmeb-2017	30	42	and	and	CCONJ
ajbmeb-2017	30	43	promote	promote	VERB
ajbmeb-2017	30	44	compliance	compliance	NOUN
ajbmeb-2017	30	45	with	with	ADP
ajbmeb-2017	30	46	laws	law	NOUN
ajbmeb-2017	30	47	,	,	PUNCT
ajbmeb-2017	30	48	regulations	regulation	NOUN
ajbmeb-2017	30	49	,	,	PUNCT
ajbmeb-2017	30	50	and	and	CCONJ
ajbmeb-2017	30	51	internal	internal	ADJ
ajbmeb-2017	30	52	policies	policy	NOUN
ajbmeb-2017	30	53	.	.	PUNCT
ajbmeb-2017	31	1	these	these	DET
ajbmeb-2017	31	2	controls	control	NOUN
ajbmeb-2017	31	3	are	be	AUX
ajbmeb-2017	31	4	designed	design	VERB
ajbmeb-2017	31	5	to	to	PART
ajbmeb-2017	31	6	mitigate	mitigate	VERB
ajbmeb-2017	31	7	the	the	DET
ajbmeb-2017	31	8	risk	risk	NOUN
ajbmeb-2017	31	9	of	of	ADP
ajbmeb-2017	31	10	fraud	fraud	NOUN
ajbmeb-2017	31	11	,	,	PUNCT
ajbmeb-2017	31	12	errors	error	NOUN
ajbmeb-2017	31	13	,	,	PUNCT
ajbmeb-2017	31	14	and	and	CCONJ
ajbmeb-2017	31	15	financial	financial	ADJ
ajbmeb-2017	31	16	mismanagement	mismanagement	NOUN
ajbmeb-2017	31	17	by	by	ADP
ajbmeb-2017	31	18	establishing	establish	VERB
ajbmeb-2017	31	19	checks	check	NOUN
ajbmeb-2017	31	20	and	and	CCONJ
ajbmeb-2017	31	21	balances	balance	NOUN
ajbmeb-2017	31	22	throughout	throughout	ADP
ajbmeb-2017	31	23	the	the	DET
ajbmeb-2017	31	24	organization	organization	NOUN
ajbmeb-2017	31	25	's	's	PART
ajbmeb-2017	31	26	operations	operation	NOUN
ajbmeb-2017	31	27	.	.	PUNCT
ajbmeb-2017	32	1	internal	internal	ADJ
ajbmeb-2017	32	2	controls	control	NOUN
ajbmeb-2017	32	3	serve	serve	VERB
ajbmeb-2017	32	4	various	various	ADJ
ajbmeb-2017	32	5	purposes	purpose	NOUN
ajbmeb-2017	32	6	,	,	PUNCT
ajbmeb-2017	32	7	including	include	VERB
ajbmeb-2017	32	8	preventing	prevent	VERB
ajbmeb-2017	32	9	and	and	CCONJ
ajbmeb-2017	32	10	detecting	detect	VERB
ajbmeb-2017	32	11	errors	error	NOUN
ajbmeb-2017	32	12	or	or	CCONJ
ajbmeb-2017	32	13	irregularities	irregularity	NOUN
ajbmeb-2017	32	14	in	in	ADP
ajbmeb-2017	32	15	financial	financial	ADJ
ajbmeb-2017	32	16	transactions	transaction	NOUN
ajbmeb-2017	32	17	,	,	PUNCT
ajbmeb-2017	32	18	safeguarding	safeguard	VERB
ajbmeb-2017	32	19	assets	asset	NOUN
ajbmeb-2017	32	20	from	from	ADP
ajbmeb-2017	32	21	theft	theft	NOUN
ajbmeb-2017	32	22	or	or	CCONJ
ajbmeb-2017	32	23	misuse	misuse	NOUN
ajbmeb-2017	32	24	,	,	PUNCT
ajbmeb-2017	32	25	ensuring	ensure	VERB
ajbmeb-2017	32	26	the	the	DET
ajbmeb-2017	32	27	completeness	completeness	NOUN
ajbmeb-2017	32	28	and	and	CCONJ
ajbmeb-2017	32	29	accuracy	accuracy	NOUN
ajbmeb-2017	32	30	of	of	ADP
ajbmeb-2017	32	31	financial	financial	ADJ
ajbmeb-2017	32	32	records	record	NOUN
ajbmeb-2017	32	33	,	,	PUNCT
ajbmeb-2017	32	34	and	and	CCONJ
ajbmeb-2017	32	35	facilitating	facilitate	VERB
ajbmeb-2017	32	36	the	the	DET
ajbmeb-2017	32	37	achievement	achievement	NOUN
ajbmeb-2017	32	38	of	of	ADP
ajbmeb-2017	32	39	organizational	organizational	ADJ
ajbmeb-2017	32	40	objectives	objective	NOUN
ajbmeb-2017	32	41	.	.	PUNCT
ajbmeb-2017	33	1	by	by	ADP
ajbmeb-2017	33	2	providing	provide	VERB
ajbmeb-2017	33	3	structure	structure	NOUN
ajbmeb-2017	33	4	and	and	CCONJ
ajbmeb-2017	33	5	oversight	oversight	NOUN
ajbmeb-2017	33	6	,	,	PUNCT
ajbmeb-2017	33	7	internal	internal	ADJ
ajbmeb-2017	33	8	controls	control	NOUN
ajbmeb-2017	33	9	help	help	VERB
ajbmeb-2017	33	10	organizations	organization	NOUN
ajbmeb-2017	33	11	maintain	maintain	VERB
ajbmeb-2017	33	12	accountability	accountability	NOUN
ajbmeb-2017	33	13	,	,	PUNCT
ajbmeb-2017	33	14	transparency	transparency	NOUN
ajbmeb-2017	33	15	,	,	PUNCT
ajbmeb-2017	33	16	and	and	CCONJ
ajbmeb-2017	33	17	operational	operational	ADJ
ajbmeb-2017	33	18	efficiency	efficiency	NOUN
ajbmeb-2017	33	19	,	,	PUNCT
ajbmeb-2017	33	20	thereby	thereby	ADV
ajbmeb-2017	33	21	enhancing	enhance	VERB
ajbmeb-2017	33	22	their	their	PRON
ajbmeb-2017	33	23	credibility	credibility	NOUN
ajbmeb-2017	33	24	with	with	ADP
ajbmeb-2017	33	25	stakeholders	stakeholder	NOUN
ajbmeb-2017	33	26	and	and	CCONJ
ajbmeb-2017	33	27	supporting	support	VERB
ajbmeb-2017	33	28	the	the	DET
ajbmeb-2017	33	29	achievement	achievement	NOUN
ajbmeb-2017	33	30	of	of	ADP
ajbmeb-2017	33	31	their	their	PRON
ajbmeb-2017	33	32	mission	mission	NOUN
ajbmeb-2017	33	33	.	.	PUNCT
ajbmeb-2017	34	1	types	type	NOUN
ajbmeb-2017	34	2	of	of	ADP
ajbmeb-2017	34	3	internal	internal	ADJ
ajbmeb-2017	34	4	controls	control	NOUN
ajbmeb-2017	34	5	relevant	relevant	ADJ
ajbmeb-2017	34	6	to	to	ADP
ajbmeb-2017	34	7	nonprofit	nonprofit	ADJ
ajbmeb-2017	34	8	organizations	organization	NOUN
ajbmeb-2017	34	9	1	1	NUM
ajbmeb-2017	34	10	.	.	PUNCT
ajbmeb-2017	35	1	financial	financial	ADJ
ajbmeb-2017	35	2	controls	control	NOUN
ajbmeb-2017	35	3	financial	financial	ADJ
ajbmeb-2017	35	4	controls	control	NOUN
ajbmeb-2017	35	5	are	be	AUX
ajbmeb-2017	35	6	a	a	DET
ajbmeb-2017	35	7	crucial	crucial	ADJ
ajbmeb-2017	35	8	component	component	NOUN
ajbmeb-2017	35	9	of	of	ADP
ajbmeb-2017	35	10	internal	internal	ADJ
ajbmeb-2017	35	11	controls	control	NOUN
ajbmeb-2017	35	12	within	within	ADP
ajbmeb-2017	35	13	nonprofit	nonprofit	ADJ
ajbmeb-2017	35	14	organizations	organization	NOUN
ajbmeb-2017	35	15	,	,	PUNCT
ajbmeb-2017	35	16	ensuring	ensure	VERB
ajbmeb-2017	35	17	the	the	DET
ajbmeb-2017	35	18	proper	proper	ADJ
ajbmeb-2017	35	19	management	management	NOUN
ajbmeb-2017	35	20	and	and	CCONJ
ajbmeb-2017	35	21	utilization	utilization	NOUN
ajbmeb-2017	35	22	of	of	ADP
ajbmeb-2017	35	23	financial	financial	ADJ
ajbmeb-2017	35	24	resources	resource	NOUN
ajbmeb-2017	35	25	.	.	PUNCT
ajbmeb-2017	36	1	these	these	DET
ajbmeb-2017	36	2	controls	control	NOUN
ajbmeb-2017	36	3	encompass	encompass	VERB
ajbmeb-2017	36	4	various	various	ADJ
ajbmeb-2017	36	5	policies	policy	NOUN
ajbmeb-2017	36	6	and	and	CCONJ
ajbmeb-2017	36	7	procedures	procedure	NOUN
ajbmeb-2017	36	8	designed	design	VERB
ajbmeb-2017	36	9	to	to	PART
ajbmeb-2017	36	10	safeguard	safeguard	VERB
ajbmeb-2017	36	11	assets	asset	NOUN
ajbmeb-2017	36	12	,	,	PUNCT
ajbmeb-2017	36	13	maintain	maintain	VERB
ajbmeb-2017	36	14	accurate	accurate	ADJ
ajbmeb-2017	36	15	financial	financial	ADJ
ajbmeb-2017	36	16	records	record	NOUN
ajbmeb-2017	36	17	,	,	PUNCT
ajbmeb-2017	36	18	and	and	CCONJ
ajbmeb-2017	36	19	comply	comply	VERB
ajbmeb-2017	36	20	with	with	ADP
ajbmeb-2017	36	21	regulatory	regulatory	ADJ
ajbmeb-2017	36	22	requirements	requirement	NOUN
ajbmeb-2017	36	23	.	.	PUNCT
ajbmeb-2017	37	1	examples	example	NOUN
ajbmeb-2017	37	2	of	of	ADP
ajbmeb-2017	37	3	financial	financial	ADJ
ajbmeb-2017	37	4	controls	control	NOUN
ajbmeb-2017	37	5	relevant	relevant	ADJ
ajbmeb-2017	37	6	to	to	ADP
ajbmeb-2017	37	7	nonprofits	nonprofit	NOUN
ajbmeb-2017	37	8	include	include	VERB
ajbmeb-2017	37	9	segregation	segregation	NOUN
ajbmeb-2017	37	10	of	of	ADP
ajbmeb-2017	37	11	duties	duty	NOUN
ajbmeb-2017	37	12	,	,	PUNCT
ajbmeb-2017	37	13	which	which	PRON
ajbmeb-2017	37	14	involves	involve	VERB
ajbmeb-2017	37	15	dividing	divide	VERB
ajbmeb-2017	37	16	financial	financial	ADJ
ajbmeb-2017	37	17	responsibilities	responsibility	NOUN
ajbmeb-2017	37	18	among	among	ADP
ajbmeb-2017	37	19	different	different	ADJ
ajbmeb-2017	37	20	staff	staff	NOUN
ajbmeb-2017	37	21	members	member	NOUN
ajbmeb-2017	37	22	to	to	PART
ajbmeb-2017	37	23	prevent	prevent	VERB
ajbmeb-2017	37	24	fraud	fraud	NOUN
ajbmeb-2017	37	25	or	or	CCONJ
ajbmeb-2017	37	26	errors	error	NOUN
ajbmeb-2017	37	27	,	,	PUNCT
ajbmeb-2017	37	28	and	and	CCONJ
ajbmeb-2017	37	29	regular	regular	ADJ
ajbmeb-2017	37	30	financial	financial	ADJ
ajbmeb-2017	37	31	reporting	reporting	NOUN
ajbmeb-2017	37	32	to	to	ADP
ajbmeb-2017	37	33	the	the	DET
ajbmeb-2017	37	34	board	board	NOUN
ajbmeb-2017	37	35	of	of	ADP
ajbmeb-2017	37	36	directors	director	NOUN
ajbmeb-2017	37	37	or	or	CCONJ
ajbmeb-2017	37	38	relevant	relevant	ADJ
ajbmeb-2017	37	39	stakeholders	stakeholder	NOUN
ajbmeb-2017	37	40	to	to	PART
ajbmeb-2017	37	41	ensure	ensure	VERB
ajbmeb-2017	37	42	transparency	transparency	NOUN
ajbmeb-2017	37	43	and	and	CCONJ
ajbmeb-2017	37	44	accountability	accountability	NOUN
ajbmeb-2017	37	45	(	(	PUNCT
ajbmeb-2017	37	46	worth	worth	ADJ
ajbmeb-2017	37	47	,	,	PUNCT
ajbmeb-2017	37	48	2020	2020	NUM
ajbmeb-2017	37	49	)	)	PUNCT
ajbmeb-2017	37	50	.	.	PUNCT
ajbmeb-2017	38	1	additionally	additionally	ADV
ajbmeb-2017	38	2	,	,	PUNCT
ajbmeb-2017	38	3	the	the	DET
ajbmeb-2017	38	4	implementation	implementation	NOUN
ajbmeb-2017	38	5	of	of	ADP
ajbmeb-2017	38	6	budgetary	budgetary	ADJ
ajbmeb-2017	38	7	controls	control	NOUN
ajbmeb-2017	38	8	,	,	PUNCT
ajbmeb-2017	38	9	such	such	ADJ
ajbmeb-2017	38	10	as	as	ADP
ajbmeb-2017	38	11	establishing	establish	VERB
ajbmeb-2017	38	12	spending	spending	NOUN
ajbmeb-2017	38	13	limits	limit	NOUN
ajbmeb-2017	38	14	and	and	CCONJ
ajbmeb-2017	38	15	monitoring	monitor	VERB
ajbmeb-2017	38	16	expenses	expense	NOUN
ajbmeb-2017	38	17	against	against	ADP
ajbmeb-2017	38	18	budgeted	budget	VERB
ajbmeb-2017	38	19	amounts	amount	NOUN
ajbmeb-2017	38	20	,	,	PUNCT
ajbmeb-2017	38	21	helps	help	VERB
ajbmeb-2017	38	22	nonprofit	nonprofit	ADJ
ajbmeb-2017	38	23	organizations	organization	NOUN
ajbmeb-2017	38	24	effectively	effectively	ADV
ajbmeb-2017	38	25	manage	manage	VERB
ajbmeb-2017	38	26	their	their	PRON
ajbmeb-2017	38	27	financial	financial	ADJ
ajbmeb-2017	38	28	resources	resource	NOUN
ajbmeb-2017	38	29	and	and	CCONJ
ajbmeb-2017	38	30	achieve	achieve	VERB
ajbmeb-2017	38	31	their	their	PRON
ajbmeb-2017	38	32	mission	mission	NOUN
ajbmeb-2017	38	33	-	-	PUNCT
ajbmeb-2017	38	34	driven	drive	VERB
ajbmeb-2017	38	35	objectives	objective	NOUN
ajbmeb-2017	38	36	(	(	PUNCT
ajbmeb-2017	38	37	jones	jone	NOUN
ajbmeb-2017	38	38	,	,	PUNCT
ajbmeb-2017	38	39	2018	2018	NUM
ajbmeb-2017	38	40	)	)	PUNCT
ajbmeb-2017	38	41	.	.	PUNCT
ajbmeb-2017	39	1	2	2	X
ajbmeb-2017	39	2	.	.	X
ajbmeb-2017	39	3	operational	operational	ADJ
ajbmeb-2017	39	4	controls	control	NOUN
ajbmeb-2017	39	5	operational	operational	ADJ
ajbmeb-2017	39	6	controls	control	NOUN
ajbmeb-2017	39	7	play	play	VERB
ajbmeb-2017	39	8	a	a	DET
ajbmeb-2017	39	9	crucial	crucial	ADJ
ajbmeb-2017	39	10	role	role	NOUN
ajbmeb-2017	39	11	in	in	ADP
ajbmeb-2017	39	12	the	the	DET
ajbmeb-2017	39	13	efficient	efficient	ADJ
ajbmeb-2017	39	14	functioning	functioning	NOUN
ajbmeb-2017	39	15	of	of	ADP
ajbmeb-2017	39	16	nonprofit	nonprofit	ADJ
ajbmeb-2017	39	17	organizations	organization	NOUN
ajbmeb-2017	39	18	by	by	ADP
ajbmeb-2017	39	19	ensuring	ensure	VERB
ajbmeb-2017	39	20	that	that	SCONJ
ajbmeb-2017	39	21	day	day	NOUN
ajbmeb-2017	39	22	-	-	PUNCT
ajbmeb-2017	39	23	to	to	ADP
ajbmeb-2017	39	24	-	-	PUNCT
ajbmeb-2017	39	25	day	day	NOUN
ajbmeb-2017	39	26	activities	activity	NOUN
ajbmeb-2017	39	27	align	align	VERB
ajbmeb-2017	39	28	with	with	ADP
ajbmeb-2017	39	29	the	the	DET
ajbmeb-2017	39	30	organization	organization	NOUN
ajbmeb-2017	39	31	's	's	PART
ajbmeb-2017	39	32	goals	goal	NOUN
ajbmeb-2017	39	33	and	and	CCONJ
ajbmeb-2017	39	34	objectives	objective	NOUN
ajbmeb-2017	39	35	.	.	PUNCT
ajbmeb-2017	40	1	these	these	DET
ajbmeb-2017	40	2	controls	control	NOUN
ajbmeb-2017	40	3	encompass	encompass	VERB
ajbmeb-2017	40	4	a	a	DET
ajbmeb-2017	40	5	range	range	NOUN
ajbmeb-2017	40	6	of	of	ADP
ajbmeb-2017	40	7	processes	process	NOUN
ajbmeb-2017	40	8	and	and	CCONJ
ajbmeb-2017	40	9	procedures	procedure	NOUN
ajbmeb-2017	40	10	aimed	aim	VERB
ajbmeb-2017	40	11	at	at	ADP
ajbmeb-2017	40	12	optimizing	optimize	VERB
ajbmeb-2017	40	13	operational	operational	ADJ
ajbmeb-2017	40	14	efficiency	efficiency	NOUN
ajbmeb-2017	40	15	,	,	PUNCT
ajbmeb-2017	40	16	minimizing	minimize	VERB
ajbmeb-2017	40	17	risks	risk	NOUN
ajbmeb-2017	40	18	,	,	PUNCT
ajbmeb-2017	40	19	and	and	CCONJ
ajbmeb-2017	40	20	enhancing	enhance	VERB
ajbmeb-2017	40	21	accountability	accountability	NOUN
ajbmeb-2017	40	22	.	.	PUNCT
ajbmeb-2017	41	1	for	for	ADP
ajbmeb-2017	41	2	instance	instance	NOUN
ajbmeb-2017	41	3	,	,	PUNCT
ajbmeb-2017	41	4	nonprofit	nonprofit	ADJ
ajbmeb-2017	41	5	organizations	organization	NOUN
ajbmeb-2017	41	6	may	may	AUX
ajbmeb-2017	41	7	implement	implement	VERB
ajbmeb-2017	41	8	inventory	inventory	NOUN
ajbmeb-2017	41	9	controls	control	NOUN
ajbmeb-2017	41	10	to	to	PART
ajbmeb-2017	41	11	manage	manage	VERB
ajbmeb-2017	41	12	the	the	DET
ajbmeb-2017	41	13	procurement	procurement	NOUN
ajbmeb-2017	41	14	,	,	PUNCT
ajbmeb-2017	41	15	storage	storage	NOUN
ajbmeb-2017	41	16	,	,	PUNCT
ajbmeb-2017	41	17	and	and	CCONJ
ajbmeb-2017	41	18	distribution	distribution	NOUN
ajbmeb-2017	41	19	of	of	ADP
ajbmeb-2017	41	20	goods	good	NOUN
ajbmeb-2017	41	21	or	or	CCONJ
ajbmeb-2017	41	22	materials	material	NOUN
ajbmeb-2017	41	23	effectively	effectively	ADV
ajbmeb-2017	41	24	.	.	PUNCT
ajbmeb-2017	42	1	by	by	ADP
ajbmeb-2017	42	2	maintaining	maintain	VERB
ajbmeb-2017	42	3	accurate	accurate	ADJ
ajbmeb-2017	42	4	inventory	inventory	NOUN
ajbmeb-2017	42	5	records	record	NOUN
ajbmeb-2017	42	6	and	and	CCONJ
ajbmeb-2017	42	7	implementing	implement	VERB
ajbmeb-2017	42	8	measures	measure	NOUN
ajbmeb-2017	42	9	to	to	PART
ajbmeb-2017	42	10	prevent	prevent	VERB
ajbmeb-2017	42	11	theft	theft	NOUN
ajbmeb-2017	42	12	or	or	CCONJ
ajbmeb-2017	42	13	loss	loss	NOUN
ajbmeb-2017	42	14	,	,	PUNCT
ajbmeb-2017	42	15	nonprofits	nonprofit	NOUN
ajbmeb-2017	42	16	can	can	AUX
ajbmeb-2017	42	17	ensure	ensure	VERB
ajbmeb-2017	42	18	the	the	DET
ajbmeb-2017	42	19	efficient	efficient	ADJ
ajbmeb-2017	42	20	use	use	NOUN
ajbmeb-2017	42	21	of	of	ADP
ajbmeb-2017	42	22	resources	resource	NOUN
ajbmeb-2017	42	23	and	and	CCONJ
ajbmeb-2017	42	24	minimize	minimize	VERB
ajbmeb-2017	42	25	wastage	wastage	NOUN
ajbmeb-2017	42	26	(	(	PUNCT
ajbmeb-2017	42	27	brinkley	brinkley	PROPN
ajbmeb-2017	42	28	,	,	PUNCT
ajbmeb-2017	42	29	2016	2016	NUM
ajbmeb-2017	42	30	)	)	PUNCT
ajbmeb-2017	42	31	.	.	PUNCT
ajbmeb-2017	43	1	moreover	moreover	ADV
ajbmeb-2017	43	2	,	,	PUNCT
ajbmeb-2017	43	3	the	the	DET
ajbmeb-2017	43	4	establishment	establishment	NOUN
ajbmeb-2017	43	5	of	of	ADP
ajbmeb-2017	43	6	internal	internal	ADJ
ajbmeb-2017	43	7	policies	policy	NOUN
ajbmeb-2017	43	8	and	and	CCONJ
ajbmeb-2017	43	9	procedures	procedure	NOUN
ajbmeb-2017	43	10	for	for	ADP
ajbmeb-2017	43	11	program	program	NOUN
ajbmeb-2017	43	12	management	management	NOUN
ajbmeb-2017	43	13	and	and	CCONJ
ajbmeb-2017	43	14	service	service	NOUN
ajbmeb-2017	43	15	delivery	delivery	NOUN
ajbmeb-2017	43	16	helps	help	VERB
ajbmeb-2017	43	17	nonprofits	nonprofit	NOUN
ajbmeb-2017	43	18	maintain	maintain	VERB
ajbmeb-2017	43	19	consistency	consistency	NOUN
ajbmeb-2017	43	20	and	and	CCONJ
ajbmeb-2017	43	21	quality	quality	NOUN
ajbmeb-2017	43	22	in	in	ADP
ajbmeb-2017	43	23	their	their	PRON
ajbmeb-2017	43	24	operations	operation	NOUN
ajbmeb-2017	43	25	while	while	SCONJ
ajbmeb-2017	43	26	adhering	adhere	VERB
ajbmeb-2017	43	27	to	to	ADP
ajbmeb-2017	43	28	relevant	relevant	ADJ
ajbmeb-2017	43	29	regulatory	regulatory	ADJ
ajbmeb-2017	43	30	standards	standard	NOUN
ajbmeb-2017	43	31	and	and	CCONJ
ajbmeb-2017	43	32	best	good	ADJ
ajbmeb-2017	43	33	practices	practice	NOUN
ajbmeb-2017	43	34	(	(	PUNCT
ajbmeb-2017	43	35	fowler	fowler	NOUN
ajbmeb-2017	43	36	,	,	PUNCT
ajbmeb-2017	43	37	2015	2015	NUM
ajbmeb-2017	43	38	)	)	PUNCT
ajbmeb-2017	43	39	.	.	PUNCT
ajbmeb-2017	44	1	american	american	PROPN
ajbmeb-2017	44	2	journal	journal	PROPN
ajbmeb-2017	44	3	of	of	ADP
ajbmeb-2017	44	4	business	business	NOUN
ajbmeb-2017	44	5	management	management	NOUN
ajbmeb-2017	44	6	,	,	PUNCT
ajbmeb-2017	44	7	economics	economic	NOUN
ajbmeb-2017	44	8	and	and	CCONJ
ajbmeb-2017	44	9	banking	banking	NOUN
ajbmeb-2017	44	10	volume	volume	NOUN
ajbmeb-2017	44	11	23	23	NUM
ajbmeb-2017	44	12	april	april	PROPN
ajbmeb-2017	44	13	2024	2024	NUM
ajbmeb-2017	44	14	p	p	NOUN
ajbmeb-2017	44	15	a	a	DET
ajbmeb-2017	44	16	g	g	NOUN
ajbmeb-2017	44	17	e	e	NOUN
ajbmeb-2017	44	18	|	|	ADV
ajbmeb-2017	44	19	184	184	NUM
ajbmeb-2017	44	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	44	21	3	3	NUM
ajbmeb-2017	44	22	.	.	PUNCT
ajbmeb-2017	45	1	compliance	compliance	NOUN
ajbmeb-2017	45	2	controls	control	NOUN
ajbmeb-2017	45	3	compliance	compliance	NOUN
ajbmeb-2017	45	4	controls	control	NOUN
ajbmeb-2017	45	5	are	be	AUX
ajbmeb-2017	45	6	essential	essential	ADJ
ajbmeb-2017	45	7	for	for	SCONJ
ajbmeb-2017	45	8	nonprofit	nonprofit	ADJ
ajbmeb-2017	45	9	organizations	organization	NOUN
ajbmeb-2017	45	10	to	to	PART
ajbmeb-2017	45	11	ensure	ensure	VERB
ajbmeb-2017	45	12	adherence	adherence	NOUN
ajbmeb-2017	45	13	to	to	ADP
ajbmeb-2017	45	14	legal	legal	ADJ
ajbmeb-2017	45	15	and	and	CCONJ
ajbmeb-2017	45	16	regulatory	regulatory	ADJ
ajbmeb-2017	45	17	requirements	requirement	NOUN
ajbmeb-2017	45	18	,	,	PUNCT
ajbmeb-2017	45	19	as	as	ADV
ajbmeb-2017	45	20	well	well	ADV
ajbmeb-2017	45	21	as	as	ADP
ajbmeb-2017	45	22	internal	internal	ADJ
ajbmeb-2017	45	23	policies	policy	NOUN
ajbmeb-2017	45	24	and	and	CCONJ
ajbmeb-2017	45	25	procedures	procedure	NOUN
ajbmeb-2017	45	26	.	.	PUNCT
ajbmeb-2017	46	1	these	these	DET
ajbmeb-2017	46	2	controls	control	NOUN
ajbmeb-2017	46	3	help	help	VERB
ajbmeb-2017	46	4	nonprofits	nonprofit	NOUN
ajbmeb-2017	46	5	mitigate	mitigate	VERB
ajbmeb-2017	46	6	risks	risk	NOUN
ajbmeb-2017	46	7	associated	associate	VERB
ajbmeb-2017	46	8	with	with	ADP
ajbmeb-2017	46	9	non	non	ADJ
ajbmeb-2017	46	10	-	-	NOUN
ajbmeb-2017	46	11	compliance	compliance	NOUN
ajbmeb-2017	46	12	,	,	PUNCT
ajbmeb-2017	46	13	such	such	ADJ
ajbmeb-2017	46	14	as	as	ADP
ajbmeb-2017	46	15	legal	legal	ADJ
ajbmeb-2017	46	16	penalties	penalty	NOUN
ajbmeb-2017	46	17	or	or	CCONJ
ajbmeb-2017	46	18	reputational	reputational	ADJ
ajbmeb-2017	46	19	damage	damage	NOUN
ajbmeb-2017	46	20	,	,	PUNCT
ajbmeb-2017	46	21	while	while	SCONJ
ajbmeb-2017	46	22	also	also	ADV
ajbmeb-2017	46	23	fostering	foster	VERB
ajbmeb-2017	46	24	trust	trust	NOUN
ajbmeb-2017	46	25	and	and	CCONJ
ajbmeb-2017	46	26	transparency	transparency	NOUN
ajbmeb-2017	46	27	with	with	ADP
ajbmeb-2017	46	28	stakeholders	stakeholder	NOUN
ajbmeb-2017	46	29	.	.	PUNCT
ajbmeb-2017	47	1	nonprofits	nonprofit	NOUN
ajbmeb-2017	47	2	may	may	AUX
ajbmeb-2017	47	3	establish	establish	VERB
ajbmeb-2017	47	4	compliance	compliance	NOUN
ajbmeb-2017	47	5	controls	control	NOUN
ajbmeb-2017	47	6	such	such	ADJ
ajbmeb-2017	47	7	as	as	ADP
ajbmeb-2017	47	8	regular	regular	ADJ
ajbmeb-2017	47	9	audits	audits	NOUN
ajbmeb-2017	47	10	and	and	CCONJ
ajbmeb-2017	47	11	reviews	review	NOUN
ajbmeb-2017	47	12	to	to	PART
ajbmeb-2017	47	13	assess	assess	VERB
ajbmeb-2017	47	14	their	their	PRON
ajbmeb-2017	47	15	adherence	adherence	NOUN
ajbmeb-2017	47	16	to	to	ADP
ajbmeb-2017	47	17	applicable	applicable	ADJ
ajbmeb-2017	47	18	laws	law	NOUN
ajbmeb-2017	47	19	,	,	PUNCT
ajbmeb-2017	47	20	regulations	regulation	NOUN
ajbmeb-2017	47	21	,	,	PUNCT
ajbmeb-2017	47	22	and	and	CCONJ
ajbmeb-2017	47	23	industry	industry	NOUN
ajbmeb-2017	47	24	standards	standard	NOUN
ajbmeb-2017	47	25	.	.	PUNCT
ajbmeb-2017	48	1	by	by	ADP
ajbmeb-2017	48	2	conducting	conduct	VERB
ajbmeb-2017	48	3	thorough	thorough	ADJ
ajbmeb-2017	48	4	reviews	review	NOUN
ajbmeb-2017	48	5	of	of	ADP
ajbmeb-2017	48	6	financial	financial	ADJ
ajbmeb-2017	48	7	records	record	NOUN
ajbmeb-2017	48	8	,	,	PUNCT
ajbmeb-2017	48	9	operational	operational	ADJ
ajbmeb-2017	48	10	processes	process	NOUN
ajbmeb-2017	48	11	,	,	PUNCT
ajbmeb-2017	48	12	and	and	CCONJ
ajbmeb-2017	48	13	governance	governance	NOUN
ajbmeb-2017	48	14	practices	practice	NOUN
ajbmeb-2017	48	15	,	,	PUNCT
ajbmeb-2017	48	16	nonprofits	nonprofit	NOUN
ajbmeb-2017	48	17	can	can	AUX
ajbmeb-2017	48	18	identify	identify	VERB
ajbmeb-2017	48	19	areas	area	NOUN
ajbmeb-2017	48	20	of	of	ADP
ajbmeb-2017	48	21	non	non	ADJ
ajbmeb-2017	48	22	-	-	NOUN
ajbmeb-2017	48	23	compliance	compliance	NOUN
ajbmeb-2017	48	24	and	and	CCONJ
ajbmeb-2017	48	25	take	take	VERB
ajbmeb-2017	48	26	corrective	corrective	ADJ
ajbmeb-2017	48	27	action	action	NOUN
ajbmeb-2017	48	28	to	to	PART
ajbmeb-2017	48	29	address	address	VERB
ajbmeb-2017	48	30	any	any	DET
ajbmeb-2017	48	31	issues	issue	NOUN
ajbmeb-2017	48	32	promptly	promptly	ADV
ajbmeb-2017	48	33	(	(	PUNCT
ajbmeb-2017	48	34	salamon	salamon	PROPN
ajbmeb-2017	48	35	,	,	PUNCT
ajbmeb-2017	48	36	2017	2017	NUM
ajbmeb-2017	48	37	)	)	PUNCT
ajbmeb-2017	48	38	.	.	PUNCT
ajbmeb-2017	49	1	additionally	additionally	ADV
ajbmeb-2017	49	2	,	,	PUNCT
ajbmeb-2017	49	3	the	the	DET
ajbmeb-2017	49	4	implementation	implementation	NOUN
ajbmeb-2017	49	5	of	of	ADP
ajbmeb-2017	49	6	training	training	NOUN
ajbmeb-2017	49	7	programs	program	NOUN
ajbmeb-2017	49	8	and	and	CCONJ
ajbmeb-2017	49	9	awareness	awareness	NOUN
ajbmeb-2017	49	10	campaigns	campaign	NOUN
ajbmeb-2017	49	11	on	on	ADP
ajbmeb-2017	49	12	relevant	relevant	ADJ
ajbmeb-2017	49	13	laws	law	NOUN
ajbmeb-2017	49	14	and	and	CCONJ
ajbmeb-2017	49	15	regulations	regulation	NOUN
ajbmeb-2017	49	16	ensures	ensure	VERB
ajbmeb-2017	49	17	that	that	SCONJ
ajbmeb-2017	49	18	staff	staff	NOUN
ajbmeb-2017	49	19	and	and	CCONJ
ajbmeb-2017	49	20	volunteers	volunteer	NOUN
ajbmeb-2017	49	21	are	be	AUX
ajbmeb-2017	49	22	informed	inform	VERB
ajbmeb-2017	49	23	about	about	ADP
ajbmeb-2017	49	24	their	their	PRON
ajbmeb-2017	49	25	responsibilities	responsibility	NOUN
ajbmeb-2017	49	26	and	and	CCONJ
ajbmeb-2017	49	27	the	the	DET
ajbmeb-2017	49	28	importance	importance	NOUN
ajbmeb-2017	49	29	of	of	ADP
ajbmeb-2017	49	30	compliance	compliance	NOUN
ajbmeb-2017	49	31	,	,	PUNCT
ajbmeb-2017	49	32	further	far	ADV
ajbmeb-2017	49	33	strengthening	strengthen	VERB
ajbmeb-2017	49	34	the	the	DET
ajbmeb-2017	49	35	organization	organization	NOUN
ajbmeb-2017	49	36	's	's	PART
ajbmeb-2017	49	37	internal	internal	ADJ
ajbmeb-2017	49	38	control	control	NOUN
ajbmeb-2017	49	39	environment	environment	NOUN
ajbmeb-2017	49	40	(	(	PUNCT
ajbmeb-2017	49	41	herman	herman	NOUN
ajbmeb-2017	49	42	,	,	PUNCT
ajbmeb-2017	49	43	2018	2018	NUM
ajbmeb-2017	49	44	)	)	PUNCT
ajbmeb-2017	49	45	.	.	PUNCT
ajbmeb-2017	50	1	4	4	X
ajbmeb-2017	50	2	.	.	X
ajbmeb-2017	50	3	information	information	NOUN
ajbmeb-2017	50	4	technology	technology	NOUN
ajbmeb-2017	50	5	controls	control	VERB
ajbmeb-2017	50	6	information	information	NOUN
ajbmeb-2017	50	7	technology	technology	NOUN
ajbmeb-2017	50	8	(	(	PUNCT
ajbmeb-2017	50	9	it	it	PRON
ajbmeb-2017	50	10	)	)	PUNCT
ajbmeb-2017	50	11	controls	control	NOUN
ajbmeb-2017	50	12	are	be	AUX
ajbmeb-2017	50	13	increasingly	increasingly	ADV
ajbmeb-2017	50	14	important	important	ADJ
ajbmeb-2017	50	15	for	for	ADP
ajbmeb-2017	50	16	nonprofit	nonprofit	ADJ
ajbmeb-2017	50	17	organizations	organization	NOUN
ajbmeb-2017	50	18	as	as	SCONJ
ajbmeb-2017	50	19	they	they	PRON
ajbmeb-2017	50	20	rely	rely	VERB
ajbmeb-2017	50	21	on	on	ADP
ajbmeb-2017	50	22	technology	technology	NOUN
ajbmeb-2017	50	23	for	for	ADP
ajbmeb-2017	50	24	various	various	ADJ
ajbmeb-2017	50	25	aspects	aspect	NOUN
ajbmeb-2017	50	26	of	of	ADP
ajbmeb-2017	50	27	their	their	PRON
ajbmeb-2017	50	28	operations	operation	NOUN
ajbmeb-2017	50	29	,	,	PUNCT
ajbmeb-2017	50	30	including	include	VERB
ajbmeb-2017	50	31	donor	donor	NOUN
ajbmeb-2017	50	32	management	management	NOUN
ajbmeb-2017	50	33	,	,	PUNCT
ajbmeb-2017	50	34	financial	financial	ADJ
ajbmeb-2017	50	35	transactions	transaction	NOUN
ajbmeb-2017	50	36	,	,	PUNCT
ajbmeb-2017	50	37	and	and	CCONJ
ajbmeb-2017	50	38	communication	communication	NOUN
ajbmeb-2017	50	39	.	.	PUNCT
ajbmeb-2017	51	1	these	these	DET
ajbmeb-2017	51	2	controls	control	NOUN
ajbmeb-2017	51	3	encompass	encompass	VERB
ajbmeb-2017	51	4	measures	measure	NOUN
ajbmeb-2017	51	5	aimed	aim	VERB
ajbmeb-2017	51	6	at	at	ADP
ajbmeb-2017	51	7	safeguarding	safeguard	VERB
ajbmeb-2017	51	8	the	the	DET
ajbmeb-2017	51	9	organization	organization	NOUN
ajbmeb-2017	51	10	's	's	PART
ajbmeb-2017	51	11	information	information	NOUN
ajbmeb-2017	51	12	systems	system	NOUN
ajbmeb-2017	51	13	,	,	PUNCT
ajbmeb-2017	51	14	data	datum	NOUN
ajbmeb-2017	51	15	,	,	PUNCT
ajbmeb-2017	51	16	and	and	CCONJ
ajbmeb-2017	51	17	technology	technology	NOUN
ajbmeb-2017	51	18	infrastructure	infrastructure	NOUN
ajbmeb-2017	51	19	from	from	ADP
ajbmeb-2017	51	20	unauthorized	unauthorized	ADJ
ajbmeb-2017	51	21	access	access	NOUN
ajbmeb-2017	51	22	,	,	PUNCT
ajbmeb-2017	51	23	breaches	breach	NOUN
ajbmeb-2017	51	24	,	,	PUNCT
ajbmeb-2017	51	25	or	or	CCONJ
ajbmeb-2017	51	26	disruptions	disruption	NOUN
ajbmeb-2017	51	27	.	.	PUNCT
ajbmeb-2017	52	1	nonprofits	nonprofit	NOUN
ajbmeb-2017	52	2	may	may	AUX
ajbmeb-2017	52	3	implement	implement	VERB
ajbmeb-2017	52	4	it	it	PRON
ajbmeb-2017	52	5	controls	control	VERB
ajbmeb-2017	52	6	such	such	ADJ
ajbmeb-2017	52	7	as	as	ADP
ajbmeb-2017	52	8	access	access	NOUN
ajbmeb-2017	52	9	controls	control	NOUN
ajbmeb-2017	52	10	,	,	PUNCT
ajbmeb-2017	52	11	which	which	PRON
ajbmeb-2017	52	12	restrict	restrict	VERB
ajbmeb-2017	52	13	access	access	NOUN
ajbmeb-2017	52	14	to	to	ADP
ajbmeb-2017	52	15	sensitive	sensitive	ADJ
ajbmeb-2017	52	16	information	information	NOUN
ajbmeb-2017	52	17	and	and	CCONJ
ajbmeb-2017	52	18	systems	system	NOUN
ajbmeb-2017	52	19	only	only	ADV
ajbmeb-2017	52	20	to	to	AUX
ajbmeb-2017	52	21	authorized	authorize	VERB
ajbmeb-2017	52	22	personnel	personnel	NOUN
ajbmeb-2017	52	23	,	,	PUNCT
ajbmeb-2017	52	24	thereby	thereby	ADV
ajbmeb-2017	52	25	reducing	reduce	VERB
ajbmeb-2017	52	26	the	the	DET
ajbmeb-2017	52	27	risk	risk	NOUN
ajbmeb-2017	52	28	of	of	ADP
ajbmeb-2017	52	29	data	datum	NOUN
ajbmeb-2017	52	30	breaches	breach	NOUN
ajbmeb-2017	52	31	or	or	CCONJ
ajbmeb-2017	52	32	unauthorized	unauthorized	ADJ
ajbmeb-2017	52	33	use	use	NOUN
ajbmeb-2017	52	34	(	(	PUNCT
ajbmeb-2017	52	35	bryce	bryce	PROPN
ajbmeb-2017	52	36	,	,	PUNCT
ajbmeb-2017	52	37	2016	2016	NUM
ajbmeb-2017	52	38	)	)	PUNCT
ajbmeb-2017	52	39	.	.	PUNCT
ajbmeb-2017	53	1	additionally	additionally	ADV
ajbmeb-2017	53	2	,	,	PUNCT
ajbmeb-2017	53	3	regular	regular	ADP
ajbmeb-2017	53	4	it	it	PRON
ajbmeb-2017	53	5	security	security	NOUN
ajbmeb-2017	53	6	assessments	assessment	NOUN
ajbmeb-2017	53	7	and	and	CCONJ
ajbmeb-2017	53	8	vulnerability	vulnerability	NOUN
ajbmeb-2017	53	9	scans	scan	NOUN
ajbmeb-2017	53	10	help	help	VERB
ajbmeb-2017	53	11	nonprofits	nonprofit	NOUN
ajbmeb-2017	53	12	identify	identify	VERB
ajbmeb-2017	53	13	and	and	CCONJ
ajbmeb-2017	53	14	address	address	VERB
ajbmeb-2017	53	15	potential	potential	ADJ
ajbmeb-2017	53	16	security	security	NOUN
ajbmeb-2017	53	17	gaps	gap	NOUN
ajbmeb-2017	53	18	or	or	CCONJ
ajbmeb-2017	53	19	weaknesses	weakness	NOUN
ajbmeb-2017	53	20	in	in	ADP
ajbmeb-2017	53	21	their	their	PRON
ajbmeb-2017	53	22	it	it	NOUN
ajbmeb-2017	53	23	systems	system	NOUN
ajbmeb-2017	53	24	,	,	PUNCT
ajbmeb-2017	53	25	ensuring	ensure	VERB
ajbmeb-2017	53	26	the	the	DET
ajbmeb-2017	53	27	integrity	integrity	NOUN
ajbmeb-2017	53	28	,	,	PUNCT
ajbmeb-2017	53	29	confidentiality	confidentiality	NOUN
ajbmeb-2017	53	30	,	,	PUNCT
ajbmeb-2017	53	31	and	and	CCONJ
ajbmeb-2017	53	32	availability	availability	NOUN
ajbmeb-2017	53	33	of	of	ADP
ajbmeb-2017	53	34	critical	critical	ADJ
ajbmeb-2017	53	35	data	datum	NOUN
ajbmeb-2017	53	36	and	and	CCONJ
ajbmeb-2017	53	37	resources	resource	NOUN
ajbmeb-2017	53	38	(	(	PUNCT
ajbmeb-2017	53	39	jenkins	jenkin	NOUN
ajbmeb-2017	53	40	,	,	PUNCT
ajbmeb-2017	53	41	2019	2019	NUM
ajbmeb-2017	53	42	)	)	PUNCT
ajbmeb-2017	53	43	.	.	PUNCT
ajbmeb-2017	54	1	5	5	X
ajbmeb-2017	54	2	.	.	X
ajbmeb-2017	54	3	governance	governance	NOUN
ajbmeb-2017	54	4	controls	control	VERB
ajbmeb-2017	54	5	governance	governance	NOUN
ajbmeb-2017	54	6	controls	control	NOUN
ajbmeb-2017	54	7	are	be	AUX
ajbmeb-2017	54	8	fundamental	fundamental	ADJ
ajbmeb-2017	54	9	for	for	SCONJ
ajbmeb-2017	54	10	nonprofit	nonprofit	ADJ
ajbmeb-2017	54	11	organizations	organization	NOUN
ajbmeb-2017	54	12	to	to	PART
ajbmeb-2017	54	13	establish	establish	VERB
ajbmeb-2017	54	14	effective	effective	ADJ
ajbmeb-2017	54	15	oversight	oversight	NOUN
ajbmeb-2017	54	16	,	,	PUNCT
ajbmeb-2017	54	17	accountability	accountability	NOUN
ajbmeb-2017	54	18	,	,	PUNCT
ajbmeb-2017	54	19	and	and	CCONJ
ajbmeb-2017	54	20	ethical	ethical	ADJ
ajbmeb-2017	54	21	behavior	behavior	NOUN
ajbmeb-2017	54	22	at	at	ADP
ajbmeb-2017	54	23	all	all	DET
ajbmeb-2017	54	24	levels	level	NOUN
ajbmeb-2017	54	25	of	of	ADP
ajbmeb-2017	54	26	operation	operation	NOUN
ajbmeb-2017	54	27	.	.	PUNCT
ajbmeb-2017	55	1	these	these	DET
ajbmeb-2017	55	2	controls	control	NOUN
ajbmeb-2017	55	3	encompass	encompass	VERB
ajbmeb-2017	55	4	a	a	DET
ajbmeb-2017	55	5	set	set	NOUN
ajbmeb-2017	55	6	of	of	ADP
ajbmeb-2017	55	7	policies	policy	NOUN
ajbmeb-2017	55	8	,	,	PUNCT
ajbmeb-2017	55	9	procedures	procedure	NOUN
ajbmeb-2017	55	10	,	,	PUNCT
ajbmeb-2017	55	11	and	and	CCONJ
ajbmeb-2017	55	12	structures	structure	NOUN
ajbmeb-2017	55	13	designed	design	VERB
ajbmeb-2017	55	14	to	to	PART
ajbmeb-2017	55	15	ensure	ensure	VERB
ajbmeb-2017	55	16	that	that	SCONJ
ajbmeb-2017	55	17	the	the	DET
ajbmeb-2017	55	18	organization	organization	NOUN
ajbmeb-2017	55	19	operates	operate	VERB
ajbmeb-2017	55	20	in	in	ADP
ajbmeb-2017	55	21	accordance	accordance	NOUN
ajbmeb-2017	55	22	with	with	ADP
ajbmeb-2017	55	23	its	its	PRON
ajbmeb-2017	55	24	mission	mission	NOUN
ajbmeb-2017	55	25	,	,	PUNCT
ajbmeb-2017	55	26	values	value	NOUN
ajbmeb-2017	55	27	,	,	PUNCT
ajbmeb-2017	55	28	and	and	CCONJ
ajbmeb-2017	55	29	legal	legal	ADJ
ajbmeb-2017	55	30	obligations	obligation	NOUN
ajbmeb-2017	55	31	.	.	PUNCT
ajbmeb-2017	56	1	nonprofits	nonprofit	NOUN
ajbmeb-2017	56	2	often	often	ADV
ajbmeb-2017	56	3	establish	establish	VERB
ajbmeb-2017	56	4	governance	governance	NOUN
ajbmeb-2017	56	5	controls	control	NOUN
ajbmeb-2017	56	6	such	such	ADJ
ajbmeb-2017	56	7	as	as	ADP
ajbmeb-2017	56	8	the	the	DET
ajbmeb-2017	56	9	formation	formation	NOUN
ajbmeb-2017	56	10	of	of	ADP
ajbmeb-2017	56	11	a	a	DET
ajbmeb-2017	56	12	board	board	NOUN
ajbmeb-2017	56	13	of	of	ADP
ajbmeb-2017	56	14	directors	director	NOUN
ajbmeb-2017	56	15	or	or	CCONJ
ajbmeb-2017	56	16	trustees	trustee	NOUN
ajbmeb-2017	56	17	,	,	PUNCT
ajbmeb-2017	56	18	responsible	responsible	ADJ
ajbmeb-2017	56	19	for	for	ADP
ajbmeb-2017	56	20	setting	set	VERB
ajbmeb-2017	56	21	strategic	strategic	ADJ
ajbmeb-2017	56	22	direction	direction	NOUN
ajbmeb-2017	56	23	,	,	PUNCT
ajbmeb-2017	56	24	overseeing	oversee	VERB
ajbmeb-2017	56	25	management	management	NOUN
ajbmeb-2017	56	26	,	,	PUNCT
ajbmeb-2017	56	27	and	and	CCONJ
ajbmeb-2017	56	28	ensuring	ensure	VERB
ajbmeb-2017	56	29	compliance	compliance	NOUN
ajbmeb-2017	56	30	with	with	ADP
ajbmeb-2017	56	31	regulatory	regulatory	ADJ
ajbmeb-2017	56	32	requirements	requirement	NOUN
ajbmeb-2017	56	33	(	(	PUNCT
ajbmeb-2017	56	34	o'leary	o'leary	NOUN
ajbmeb-2017	56	35	,	,	PUNCT
ajbmeb-2017	56	36	2018	2018	NUM
ajbmeb-2017	56	37	)	)	PUNCT
ajbmeb-2017	56	38	.	.	PUNCT
ajbmeb-2017	57	1	additionally	additionally	ADV
ajbmeb-2017	57	2	,	,	PUNCT
ajbmeb-2017	57	3	nonprofits	nonprofit	NOUN
ajbmeb-2017	57	4	may	may	AUX
ajbmeb-2017	57	5	implement	implement	VERB
ajbmeb-2017	57	6	governance	governance	NOUN
ajbmeb-2017	57	7	controls	control	NOUN
ajbmeb-2017	57	8	such	such	ADJ
ajbmeb-2017	57	9	as	as	ADP
ajbmeb-2017	57	10	the	the	DET
ajbmeb-2017	57	11	establishment	establishment	NOUN
ajbmeb-2017	57	12	of	of	ADP
ajbmeb-2017	57	13	conflict	conflict	NOUN
ajbmeb-2017	57	14	of	of	ADP
ajbmeb-2017	57	15	interest	interest	NOUN
ajbmeb-2017	57	16	policies	policy	NOUN
ajbmeb-2017	57	17	,	,	PUNCT
ajbmeb-2017	57	18	codes	code	NOUN
ajbmeb-2017	57	19	of	of	ADP
ajbmeb-2017	57	20	conduct	conduct	NOUN
ajbmeb-2017	57	21	,	,	PUNCT
ajbmeb-2017	57	22	and	and	CCONJ
ajbmeb-2017	57	23	whistleblower	whistleblower	VERB
ajbmeb-2017	57	24	protections	protection	NOUN
ajbmeb-2017	57	25	to	to	PART
ajbmeb-2017	57	26	promote	promote	VERB
ajbmeb-2017	57	27	transparency	transparency	NOUN
ajbmeb-2017	57	28	,	,	PUNCT
ajbmeb-2017	57	29	integrity	integrity	NOUN
ajbmeb-2017	57	30	,	,	PUNCT
ajbmeb-2017	57	31	and	and	CCONJ
ajbmeb-2017	57	32	accountability	accountability	NOUN
ajbmeb-2017	57	33	in	in	ADP
ajbmeb-2017	57	34	decision	decision	NOUN
ajbmeb-2017	57	35	-	-	PUNCT
ajbmeb-2017	57	36	making	make	VERB
ajbmeb-2017	57	37	processes	process	NOUN
ajbmeb-2017	57	38	and	and	CCONJ
ajbmeb-2017	57	39	organizational	organizational	ADJ
ajbmeb-2017	57	40	activities	activity	NOUN
ajbmeb-2017	57	41	(	(	PUNCT
ajbmeb-2017	57	42	holland	holland	NOUN
ajbmeb-2017	57	43	,	,	PUNCT
ajbmeb-2017	57	44	2020	2020	NUM
ajbmeb-2017	57	45	)	)	PUNCT
ajbmeb-2017	57	46	.	.	PUNCT
ajbmeb-2017	58	1	functions	function	NOUN
ajbmeb-2017	58	2	of	of	ADP
ajbmeb-2017	58	3	internal	internal	ADJ
ajbmeb-2017	58	4	controls	control	NOUN
ajbmeb-2017	58	5	in	in	ADP
ajbmeb-2017	58	6	preventing	prevent	VERB
ajbmeb-2017	58	7	financial	financial	ADJ
ajbmeb-2017	58	8	mismanagement	mismanagement	NOUN
ajbmeb-2017	58	9	internal	internal	ADJ
ajbmeb-2017	58	10	controls	control	NOUN
ajbmeb-2017	58	11	play	play	VERB
ajbmeb-2017	58	12	a	a	DET
ajbmeb-2017	58	13	critical	critical	ADJ
ajbmeb-2017	58	14	role	role	NOUN
ajbmeb-2017	58	15	in	in	ADP
ajbmeb-2017	58	16	preventing	prevent	VERB
ajbmeb-2017	58	17	financial	financial	ADJ
ajbmeb-2017	58	18	mismanagement	mismanagement	NOUN
ajbmeb-2017	58	19	within	within	ADP
ajbmeb-2017	58	20	organizations	organization	NOUN
ajbmeb-2017	58	21	by	by	ADP
ajbmeb-2017	58	22	establishing	establish	VERB
ajbmeb-2017	58	23	processes	process	NOUN
ajbmeb-2017	58	24	and	and	CCONJ
ajbmeb-2017	58	25	procedures	procedure	NOUN
ajbmeb-2017	58	26	designed	design	VERB
ajbmeb-2017	58	27	to	to	PART
ajbmeb-2017	58	28	safeguard	safeguard	VERB
ajbmeb-2017	58	29	assets	asset	NOUN
ajbmeb-2017	58	30	,	,	PUNCT
ajbmeb-2017	58	31	ensure	ensure	VERB
ajbmeb-2017	58	32	accuracy	accuracy	NOUN
ajbmeb-2017	58	33	in	in	ADP
ajbmeb-2017	58	34	financial	financial	ADJ
ajbmeb-2017	58	35	reporting	reporting	NOUN
ajbmeb-2017	58	36	,	,	PUNCT
ajbmeb-2017	58	37	and	and	CCONJ
ajbmeb-2017	58	38	promote	promote	VERB
ajbmeb-2017	58	39	compliance	compliance	NOUN
ajbmeb-2017	58	40	with	with	ADP
ajbmeb-2017	58	41	laws	law	NOUN
ajbmeb-2017	58	42	and	and	CCONJ
ajbmeb-2017	58	43	regulations	regulation	NOUN
ajbmeb-2017	58	44	.	.	PUNCT
ajbmeb-2017	59	1	these	these	DET
ajbmeb-2017	59	2	controls	control	NOUN
ajbmeb-2017	59	3	serve	serve	VERB
ajbmeb-2017	59	4	several	several	ADJ
ajbmeb-2017	59	5	key	key	ADJ
ajbmeb-2017	59	6	functions	function	NOUN
ajbmeb-2017	59	7	,	,	PUNCT
ajbmeb-2017	59	8	including	include	VERB
ajbmeb-2017	59	9	but	but	CCONJ
ajbmeb-2017	59	10	not	not	PART
ajbmeb-2017	59	11	limited	limit	VERB
ajbmeb-2017	59	12	to	to	ADP
ajbmeb-2017	59	13	;	;	PUNCT
ajbmeb-2017	59	14	american	american	ADJ
ajbmeb-2017	59	15	journal	journal	PROPN
ajbmeb-2017	59	16	of	of	ADP
ajbmeb-2017	59	17	business	business	NOUN
ajbmeb-2017	59	18	management	management	NOUN
ajbmeb-2017	59	19	,	,	PUNCT
ajbmeb-2017	59	20	economics	economic	NOUN
ajbmeb-2017	59	21	and	and	CCONJ
ajbmeb-2017	59	22	banking	banking	NOUN
ajbmeb-2017	59	23	volume	volume	NOUN
ajbmeb-2017	59	24	23	23	NUM
ajbmeb-2017	59	25	april	april	PROPN
ajbmeb-2017	59	26	2024	2024	NUM
ajbmeb-2017	59	27	p	p	NOUN
ajbmeb-2017	59	28	a	a	DET
ajbmeb-2017	59	29	g	g	NOUN
ajbmeb-2017	59	30	e	e	NOUN
ajbmeb-2017	59	31	|	|	ADV
ajbmeb-2017	59	32	185	185	NUM
ajbmeb-2017	59	33	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	59	34	ensuring	ensure	VERB
ajbmeb-2017	59	35	accuracy	accuracy	NOUN
ajbmeb-2017	59	36	of	of	ADP
ajbmeb-2017	59	37	financial	financial	ADJ
ajbmeb-2017	59	38	records	record	NOUN
ajbmeb-2017	59	39	:	:	PUNCT
ajbmeb-2017	59	40	ensuring	ensure	VERB
ajbmeb-2017	59	41	the	the	DET
ajbmeb-2017	59	42	accuracy	accuracy	NOUN
ajbmeb-2017	59	43	of	of	ADP
ajbmeb-2017	59	44	financial	financial	ADJ
ajbmeb-2017	59	45	records	record	NOUN
ajbmeb-2017	59	46	is	be	AUX
ajbmeb-2017	59	47	paramount	paramount	ADJ
ajbmeb-2017	59	48	in	in	ADP
ajbmeb-2017	59	49	preventing	prevent	VERB
ajbmeb-2017	59	50	financial	financial	ADJ
ajbmeb-2017	59	51	mismanagement	mismanagement	NOUN
ajbmeb-2017	59	52	,	,	PUNCT
ajbmeb-2017	59	53	and	and	CCONJ
ajbmeb-2017	59	54	internal	internal	ADJ
ajbmeb-2017	59	55	controls	control	NOUN
ajbmeb-2017	59	56	play	play	VERB
ajbmeb-2017	59	57	a	a	DET
ajbmeb-2017	59	58	pivotal	pivotal	ADJ
ajbmeb-2017	59	59	role	role	NOUN
ajbmeb-2017	59	60	in	in	ADP
ajbmeb-2017	59	61	this	this	DET
ajbmeb-2017	59	62	regard	regard	NOUN
ajbmeb-2017	59	63	.	.	PUNCT
ajbmeb-2017	60	1	internal	internal	ADJ
ajbmeb-2017	60	2	controls	control	NOUN
ajbmeb-2017	60	3	encompass	encompass	VERB
ajbmeb-2017	60	4	the	the	DET
ajbmeb-2017	60	5	policies	policy	NOUN
ajbmeb-2017	60	6	and	and	CCONJ
ajbmeb-2017	60	7	procedures	procedure	NOUN
ajbmeb-2017	60	8	implemented	implement	VERB
ajbmeb-2017	60	9	by	by	ADP
ajbmeb-2017	60	10	organizations	organization	NOUN
ajbmeb-2017	60	11	to	to	PART
ajbmeb-2017	60	12	safeguard	safeguard	VERB
ajbmeb-2017	60	13	assets	asset	NOUN
ajbmeb-2017	60	14	,	,	PUNCT
ajbmeb-2017	60	15	ensure	ensure	VERB
ajbmeb-2017	60	16	the	the	DET
ajbmeb-2017	60	17	reliability	reliability	NOUN
ajbmeb-2017	60	18	of	of	ADP
ajbmeb-2017	60	19	financial	financial	ADJ
ajbmeb-2017	60	20	reporting	reporting	NOUN
ajbmeb-2017	60	21	,	,	PUNCT
ajbmeb-2017	60	22	and	and	CCONJ
ajbmeb-2017	60	23	ensure	ensure	VERB
ajbmeb-2017	60	24	compliance	compliance	NOUN
ajbmeb-2017	60	25	with	with	ADP
ajbmeb-2017	60	26	laws	law	NOUN
ajbmeb-2017	60	27	and	and	CCONJ
ajbmeb-2017	60	28	regulations	regulation	NOUN
ajbmeb-2017	60	29	.	.	PUNCT
ajbmeb-2017	61	1	these	these	DET
ajbmeb-2017	61	2	controls	control	NOUN
ajbmeb-2017	61	3	involve	involve	VERB
ajbmeb-2017	61	4	various	various	ADJ
ajbmeb-2017	61	5	measures	measure	NOUN
ajbmeb-2017	61	6	such	such	ADJ
ajbmeb-2017	61	7	as	as	ADP
ajbmeb-2017	61	8	segregation	segregation	NOUN
ajbmeb-2017	61	9	of	of	ADP
ajbmeb-2017	61	10	duties	duty	NOUN
ajbmeb-2017	61	11	,	,	PUNCT
ajbmeb-2017	61	12	authorization	authorization	NOUN
ajbmeb-2017	61	13	processes	process	NOUN
ajbmeb-2017	61	14	,	,	PUNCT
ajbmeb-2017	61	15	physical	physical	ADJ
ajbmeb-2017	61	16	safeguards	safeguard	NOUN
ajbmeb-2017	61	17	,	,	PUNCT
ajbmeb-2017	61	18	and	and	CCONJ
ajbmeb-2017	61	19	regular	regular	ADJ
ajbmeb-2017	61	20	reconciliations	reconciliation	NOUN
ajbmeb-2017	61	21	,	,	PUNCT
ajbmeb-2017	61	22	all	all	PRON
ajbmeb-2017	61	23	aimed	aim	VERB
ajbmeb-2017	61	24	at	at	ADP
ajbmeb-2017	61	25	mitigating	mitigate	VERB
ajbmeb-2017	61	26	risks	risk	NOUN
ajbmeb-2017	61	27	of	of	ADP
ajbmeb-2017	61	28	errors	error	NOUN
ajbmeb-2017	61	29	,	,	PUNCT
ajbmeb-2017	61	30	fraud	fraud	NOUN
ajbmeb-2017	61	31	,	,	PUNCT
ajbmeb-2017	61	32	and	and	CCONJ
ajbmeb-2017	61	33	misappropriation	misappropriation	NOUN
ajbmeb-2017	61	34	of	of	ADP
ajbmeb-2017	61	35	funds	fund	NOUN
ajbmeb-2017	61	36	(	(	PUNCT
ajbmeb-2017	61	37	knechel	knechel	PROPN
ajbmeb-2017	61	38	,	,	PUNCT
ajbmeb-2017	61	39	2016	2016	NUM
ajbmeb-2017	61	40	)	)	PUNCT
ajbmeb-2017	61	41	.	.	PUNCT
ajbmeb-2017	62	1	by	by	ADP
ajbmeb-2017	62	2	establishing	establish	VERB
ajbmeb-2017	62	3	robust	robust	ADJ
ajbmeb-2017	62	4	internal	internal	ADJ
ajbmeb-2017	62	5	controls	control	NOUN
ajbmeb-2017	62	6	,	,	PUNCT
ajbmeb-2017	62	7	organizations	organization	NOUN
ajbmeb-2017	62	8	can	can	AUX
ajbmeb-2017	62	9	enhance	enhance	VERB
ajbmeb-2017	62	10	the	the	DET
ajbmeb-2017	62	11	integrity	integrity	NOUN
ajbmeb-2017	62	12	of	of	ADP
ajbmeb-2017	62	13	their	their	PRON
ajbmeb-2017	62	14	financial	financial	ADJ
ajbmeb-2017	62	15	information	information	NOUN
ajbmeb-2017	62	16	,	,	PUNCT
ajbmeb-2017	62	17	bolster	bolster	VERB
ajbmeb-2017	62	18	stakeholder	stakeholder	NOUN
ajbmeb-2017	62	19	confidence	confidence	NOUN
ajbmeb-2017	62	20	,	,	PUNCT
ajbmeb-2017	62	21	and	and	CCONJ
ajbmeb-2017	62	22	ultimately	ultimately	ADV
ajbmeb-2017	62	23	foster	foster	VERB
ajbmeb-2017	62	24	sustainable	sustainable	ADJ
ajbmeb-2017	62	25	growth	growth	NOUN
ajbmeb-2017	62	26	and	and	CCONJ
ajbmeb-2017	62	27	success	success	NOUN
ajbmeb-2017	62	28	(	(	PUNCT
ajbmeb-2017	62	29	hollander	hollander	PROPN
ajbmeb-2017	62	30	et	et	PROPN
ajbmeb-2017	62	31	al	al	PROPN
ajbmeb-2017	62	32	.	.	PROPN
ajbmeb-2017	62	33	,	,	PUNCT
ajbmeb-2017	62	34	2015	2015	NUM
ajbmeb-2017	62	35	)	)	PUNCT
ajbmeb-2017	62	36	.	.	PUNCT
ajbmeb-2017	63	1	preventing	prevent	VERB
ajbmeb-2017	63	2	fraud	fraud	NOUN
ajbmeb-2017	63	3	and	and	CCONJ
ajbmeb-2017	63	4	unauthorized	unauthorized	ADJ
ajbmeb-2017	63	5	activities	activity	NOUN
ajbmeb-2017	63	6	:	:	PUNCT
ajbmeb-2017	63	7	preventing	prevent	VERB
ajbmeb-2017	63	8	fraud	fraud	NOUN
ajbmeb-2017	63	9	and	and	CCONJ
ajbmeb-2017	63	10	unauthorized	unauthorized	ADJ
ajbmeb-2017	63	11	activities	activity	NOUN
ajbmeb-2017	63	12	is	be	AUX
ajbmeb-2017	63	13	a	a	DET
ajbmeb-2017	63	14	critical	critical	ADJ
ajbmeb-2017	63	15	function	function	NOUN
ajbmeb-2017	63	16	of	of	ADP
ajbmeb-2017	63	17	internal	internal	ADJ
ajbmeb-2017	63	18	controls	control	NOUN
ajbmeb-2017	63	19	in	in	ADP
ajbmeb-2017	63	20	mitigating	mitigate	VERB
ajbmeb-2017	63	21	financial	financial	ADJ
ajbmeb-2017	63	22	mismanagement	mismanagement	NOUN
ajbmeb-2017	63	23	risks	risk	NOUN
ajbmeb-2017	63	24	within	within	ADP
ajbmeb-2017	63	25	organizations	organization	NOUN
ajbmeb-2017	63	26	.	.	PUNCT
ajbmeb-2017	64	1	internal	internal	ADJ
ajbmeb-2017	64	2	controls	control	NOUN
ajbmeb-2017	64	3	serve	serve	VERB
ajbmeb-2017	64	4	as	as	ADP
ajbmeb-2017	64	5	a	a	DET
ajbmeb-2017	64	6	barrier	barrier	NOUN
ajbmeb-2017	64	7	against	against	ADP
ajbmeb-2017	64	8	fraudulent	fraudulent	ADJ
ajbmeb-2017	64	9	activities	activity	NOUN
ajbmeb-2017	64	10	by	by	ADP
ajbmeb-2017	64	11	establishing	establish	VERB
ajbmeb-2017	64	12	clear	clear	ADJ
ajbmeb-2017	64	13	lines	line	NOUN
ajbmeb-2017	64	14	of	of	ADP
ajbmeb-2017	64	15	responsibility	responsibility	NOUN
ajbmeb-2017	64	16	,	,	PUNCT
ajbmeb-2017	64	17	implementing	implement	VERB
ajbmeb-2017	64	18	segregation	segregation	NOUN
ajbmeb-2017	64	19	of	of	ADP
ajbmeb-2017	64	20	duties	duty	NOUN
ajbmeb-2017	64	21	,	,	PUNCT
ajbmeb-2017	64	22	and	and	CCONJ
ajbmeb-2017	64	23	enforcing	enforce	VERB
ajbmeb-2017	64	24	stringent	stringent	ADJ
ajbmeb-2017	64	25	authorization	authorization	NOUN
ajbmeb-2017	64	26	processes	process	NOUN
ajbmeb-2017	64	27	.	.	PUNCT
ajbmeb-2017	65	1	these	these	DET
ajbmeb-2017	65	2	controls	control	VERB
ajbmeb-2017	65	3	not	not	PART
ajbmeb-2017	65	4	only	only	ADV
ajbmeb-2017	65	5	deter	deter	VERB
ajbmeb-2017	65	6	potential	potential	ADJ
ajbmeb-2017	65	7	perpetrators	perpetrator	NOUN
ajbmeb-2017	65	8	but	but	CCONJ
ajbmeb-2017	65	9	also	also	ADV
ajbmeb-2017	65	10	enable	enable	VERB
ajbmeb-2017	65	11	timely	timely	ADJ
ajbmeb-2017	65	12	detection	detection	NOUN
ajbmeb-2017	65	13	and	and	CCONJ
ajbmeb-2017	65	14	response	response	NOUN
ajbmeb-2017	65	15	to	to	ADP
ajbmeb-2017	65	16	irregularities	irregularity	NOUN
ajbmeb-2017	65	17	,	,	PUNCT
ajbmeb-2017	65	18	thereby	thereby	ADV
ajbmeb-2017	65	19	minimizing	minimize	VERB
ajbmeb-2017	65	20	the	the	DET
ajbmeb-2017	65	21	impact	impact	NOUN
ajbmeb-2017	65	22	of	of	ADP
ajbmeb-2017	65	23	fraudulent	fraudulent	ADJ
ajbmeb-2017	65	24	acts	act	NOUN
ajbmeb-2017	65	25	(	(	PUNCT
ajbmeb-2017	65	26	singleton	singleton	PROPN
ajbmeb-2017	65	27	et	et	PROPN
ajbmeb-2017	65	28	al	al	PROPN
ajbmeb-2017	65	29	.	.	PROPN
ajbmeb-2017	65	30	,	,	PUNCT
ajbmeb-2017	65	31	2014	2014	NUM
ajbmeb-2017	65	32	)	)	PUNCT
ajbmeb-2017	65	33	.	.	PUNCT
ajbmeb-2017	66	1	moreover	moreover	ADV
ajbmeb-2017	66	2	,	,	PUNCT
ajbmeb-2017	66	3	through	through	ADP
ajbmeb-2017	66	4	mechanisms	mechanism	NOUN
ajbmeb-2017	66	5	such	such	ADJ
ajbmeb-2017	66	6	as	as	ADP
ajbmeb-2017	66	7	access	access	NOUN
ajbmeb-2017	66	8	controls	control	NOUN
ajbmeb-2017	66	9	,	,	PUNCT
ajbmeb-2017	66	10	monitoring	monitoring	NOUN
ajbmeb-2017	66	11	systems	system	NOUN
ajbmeb-2017	66	12	,	,	PUNCT
ajbmeb-2017	66	13	and	and	CCONJ
ajbmeb-2017	66	14	periodic	periodic	ADJ
ajbmeb-2017	66	15	reviews	review	NOUN
ajbmeb-2017	66	16	,	,	PUNCT
ajbmeb-2017	66	17	internal	internal	ADJ
ajbmeb-2017	66	18	controls	control	NOUN
ajbmeb-2017	66	19	help	help	VERB
ajbmeb-2017	66	20	ensure	ensure	VERB
ajbmeb-2017	66	21	that	that	SCONJ
ajbmeb-2017	66	22	transactions	transaction	NOUN
ajbmeb-2017	66	23	are	be	AUX
ajbmeb-2017	66	24	conducted	conduct	VERB
ajbmeb-2017	66	25	in	in	ADP
ajbmeb-2017	66	26	accordance	accordance	NOUN
ajbmeb-2017	66	27	with	with	ADP
ajbmeb-2017	66	28	established	establish	VERB
ajbmeb-2017	66	29	policies	policy	NOUN
ajbmeb-2017	66	30	and	and	CCONJ
ajbmeb-2017	66	31	procedures	procedure	NOUN
ajbmeb-2017	66	32	,	,	PUNCT
ajbmeb-2017	66	33	reducing	reduce	VERB
ajbmeb-2017	66	34	the	the	DET
ajbmeb-2017	66	35	likelihood	likelihood	NOUN
ajbmeb-2017	66	36	of	of	ADP
ajbmeb-2017	66	37	unauthorized	unauthorized	ADJ
ajbmeb-2017	66	38	activities	activity	NOUN
ajbmeb-2017	66	39	and	and	CCONJ
ajbmeb-2017	66	40	enhancing	enhance	VERB
ajbmeb-2017	66	41	overall	overall	ADJ
ajbmeb-2017	66	42	accountability	accountability	NOUN
ajbmeb-2017	66	43	and	and	CCONJ
ajbmeb-2017	66	44	transparency	transparency	NOUN
ajbmeb-2017	66	45	within	within	ADP
ajbmeb-2017	66	46	the	the	DET
ajbmeb-2017	66	47	organization	organization	NOUN
ajbmeb-2017	66	48	.	.	PUNCT
ajbmeb-2017	67	1	safeguarding	safeguard	VERB
ajbmeb-2017	67	2	assets	asset	NOUN
ajbmeb-2017	67	3	and	and	CCONJ
ajbmeb-2017	67	4	resources	resource	NOUN
ajbmeb-2017	67	5	:	:	PUNCT
ajbmeb-2017	67	6	safeguarding	safeguard	VERB
ajbmeb-2017	67	7	assets	asset	NOUN
ajbmeb-2017	67	8	and	and	CCONJ
ajbmeb-2017	67	9	resources	resource	NOUN
ajbmeb-2017	67	10	constitutes	constitute	VERB
ajbmeb-2017	67	11	a	a	DET
ajbmeb-2017	67	12	crucial	crucial	ADJ
ajbmeb-2017	67	13	function	function	NOUN
ajbmeb-2017	67	14	of	of	ADP
ajbmeb-2017	67	15	internal	internal	ADJ
ajbmeb-2017	67	16	controls	control	NOUN
ajbmeb-2017	67	17	in	in	ADP
ajbmeb-2017	67	18	the	the	DET
ajbmeb-2017	67	19	prevention	prevention	NOUN
ajbmeb-2017	67	20	of	of	ADP
ajbmeb-2017	67	21	financial	financial	ADJ
ajbmeb-2017	67	22	mismanagement	mismanagement	NOUN
ajbmeb-2017	67	23	within	within	ADP
ajbmeb-2017	67	24	organizations	organization	NOUN
ajbmeb-2017	67	25	.	.	PUNCT
ajbmeb-2017	68	1	internal	internal	ADJ
ajbmeb-2017	68	2	controls	control	NOUN
ajbmeb-2017	68	3	play	play	VERB
ajbmeb-2017	68	4	a	a	DET
ajbmeb-2017	68	5	pivotal	pivotal	ADJ
ajbmeb-2017	68	6	role	role	NOUN
ajbmeb-2017	68	7	in	in	ADP
ajbmeb-2017	68	8	protecting	protect	VERB
ajbmeb-2017	68	9	valuable	valuable	ADJ
ajbmeb-2017	68	10	assets	asset	NOUN
ajbmeb-2017	68	11	and	and	CCONJ
ajbmeb-2017	68	12	resources	resource	NOUN
ajbmeb-2017	68	13	from	from	ADP
ajbmeb-2017	68	14	misappropriation	misappropriation	NOUN
ajbmeb-2017	68	15	,	,	PUNCT
ajbmeb-2017	68	16	theft	theft	NOUN
ajbmeb-2017	68	17	,	,	PUNCT
ajbmeb-2017	68	18	or	or	CCONJ
ajbmeb-2017	68	19	misuse	misuse	NOUN
ajbmeb-2017	68	20	by	by	ADP
ajbmeb-2017	68	21	implementing	implement	VERB
ajbmeb-2017	68	22	measures	measure	NOUN
ajbmeb-2017	68	23	such	such	ADJ
ajbmeb-2017	68	24	as	as	ADP
ajbmeb-2017	68	25	physical	physical	ADJ
ajbmeb-2017	68	26	security	security	NOUN
ajbmeb-2017	68	27	,	,	PUNCT
ajbmeb-2017	68	28	restricted	restrict	VERB
ajbmeb-2017	68	29	access	access	NOUN
ajbmeb-2017	68	30	controls	control	NOUN
ajbmeb-2017	68	31	,	,	PUNCT
ajbmeb-2017	68	32	and	and	CCONJ
ajbmeb-2017	68	33	inventory	inventory	NOUN
ajbmeb-2017	68	34	management	management	NOUN
ajbmeb-2017	68	35	systems	system	NOUN
ajbmeb-2017	68	36	(	(	PUNCT
ajbmeb-2017	68	37	bragg	bragg	PROPN
ajbmeb-2017	68	38	,	,	PUNCT
ajbmeb-2017	68	39	2016	2016	NUM
ajbmeb-2017	68	40	)	)	PUNCT
ajbmeb-2017	68	41	.	.	PUNCT
ajbmeb-2017	69	1	by	by	ADP
ajbmeb-2017	69	2	establishing	establish	VERB
ajbmeb-2017	69	3	stringent	stringent	ADJ
ajbmeb-2017	69	4	protocols	protocol	NOUN
ajbmeb-2017	69	5	for	for	ADP
ajbmeb-2017	69	6	handling	handle	VERB
ajbmeb-2017	69	7	and	and	CCONJ
ajbmeb-2017	69	8	monitoring	monitor	VERB
ajbmeb-2017	69	9	assets	asset	NOUN
ajbmeb-2017	69	10	,	,	PUNCT
ajbmeb-2017	69	11	organizations	organization	NOUN
ajbmeb-2017	69	12	can	can	AUX
ajbmeb-2017	69	13	minimize	minimize	VERB
ajbmeb-2017	69	14	the	the	DET
ajbmeb-2017	69	15	risk	risk	NOUN
ajbmeb-2017	69	16	of	of	ADP
ajbmeb-2017	69	17	loss	loss	NOUN
ajbmeb-2017	69	18	or	or	CCONJ
ajbmeb-2017	69	19	damage	damage	NOUN
ajbmeb-2017	69	20	,	,	PUNCT
ajbmeb-2017	69	21	ensuring	ensure	VERB
ajbmeb-2017	69	22	their	their	PRON
ajbmeb-2017	69	23	continued	continue	VERB
ajbmeb-2017	69	24	availability	availability	NOUN
ajbmeb-2017	69	25	for	for	ADP
ajbmeb-2017	69	26	achieving	achieve	VERB
ajbmeb-2017	69	27	business	business	NOUN
ajbmeb-2017	69	28	objectives	objective	NOUN
ajbmeb-2017	69	29	promoting	promote	VERB
ajbmeb-2017	69	30	compliance	compliance	NOUN
ajbmeb-2017	69	31	with	with	ADP
ajbmeb-2017	69	32	laws	law	NOUN
ajbmeb-2017	69	33	and	and	CCONJ
ajbmeb-2017	69	34	regulations	regulation	NOUN
ajbmeb-2017	69	35	:	:	PUNCT
ajbmeb-2017	69	36	promoting	promote	VERB
ajbmeb-2017	69	37	compliance	compliance	NOUN
ajbmeb-2017	69	38	with	with	ADP
ajbmeb-2017	69	39	laws	law	NOUN
ajbmeb-2017	69	40	and	and	CCONJ
ajbmeb-2017	69	41	regulations	regulation	NOUN
ajbmeb-2017	69	42	represents	represent	VERB
ajbmeb-2017	69	43	a	a	DET
ajbmeb-2017	69	44	fundamental	fundamental	ADJ
ajbmeb-2017	69	45	function	function	NOUN
ajbmeb-2017	69	46	of	of	ADP
ajbmeb-2017	69	47	internal	internal	ADJ
ajbmeb-2017	69	48	controls	control	NOUN
ajbmeb-2017	69	49	in	in	ADP
ajbmeb-2017	69	50	the	the	DET
ajbmeb-2017	69	51	prevention	prevention	NOUN
ajbmeb-2017	69	52	of	of	ADP
ajbmeb-2017	69	53	financial	financial	ADJ
ajbmeb-2017	69	54	mismanagement	mismanagement	NOUN
ajbmeb-2017	69	55	within	within	ADP
ajbmeb-2017	69	56	organizations	organization	NOUN
ajbmeb-2017	69	57	.	.	PUNCT
ajbmeb-2017	70	1	internal	internal	ADJ
ajbmeb-2017	70	2	controls	control	NOUN
ajbmeb-2017	70	3	serve	serve	VERB
ajbmeb-2017	70	4	as	as	ADP
ajbmeb-2017	70	5	a	a	DET
ajbmeb-2017	70	6	framework	framework	NOUN
ajbmeb-2017	70	7	for	for	ADP
ajbmeb-2017	70	8	ensuring	ensure	VERB
ajbmeb-2017	70	9	adherence	adherence	NOUN
ajbmeb-2017	70	10	to	to	ADP
ajbmeb-2017	70	11	legal	legal	ADJ
ajbmeb-2017	70	12	and	and	CCONJ
ajbmeb-2017	70	13	regulatory	regulatory	ADJ
ajbmeb-2017	70	14	requirements	requirement	NOUN
ajbmeb-2017	70	15	by	by	ADP
ajbmeb-2017	70	16	establishing	establish	VERB
ajbmeb-2017	70	17	processes	process	NOUN
ajbmeb-2017	70	18	for	for	ADP
ajbmeb-2017	70	19	documentation	documentation	NOUN
ajbmeb-2017	70	20	,	,	PUNCT
ajbmeb-2017	70	21	monitoring	monitoring	NOUN
ajbmeb-2017	70	22	,	,	PUNCT
ajbmeb-2017	70	23	and	and	CCONJ
ajbmeb-2017	70	24	reporting	report	VERB
ajbmeb-2017	70	25	(	(	PUNCT
ajbmeb-2017	70	26	louwers	louwer	NOUN
ajbmeb-2017	70	27	et	et	PROPN
ajbmeb-2017	70	28	al	al	PROPN
ajbmeb-2017	70	29	.	.	PROPN
ajbmeb-2017	70	30	,	,	PUNCT
ajbmeb-2017	70	31	2018	2018	NUM
ajbmeb-2017	70	32	)	)	PUNCT
ajbmeb-2017	70	33	.	.	PUNCT
ajbmeb-2017	71	1	facilitating	facilitate	VERB
ajbmeb-2017	71	2	effective	effective	ADJ
ajbmeb-2017	71	3	oversight	oversight	NOUN
ajbmeb-2017	71	4	and	and	CCONJ
ajbmeb-2017	71	5	governance	governance	NOUN
ajbmeb-2017	71	6	:	:	PUNCT
ajbmeb-2017	71	7	facilitating	facilitate	VERB
ajbmeb-2017	71	8	effective	effective	ADJ
ajbmeb-2017	71	9	oversight	oversight	NOUN
ajbmeb-2017	71	10	and	and	CCONJ
ajbmeb-2017	71	11	governance	governance	NOUN
ajbmeb-2017	71	12	is	be	AUX
ajbmeb-2017	71	13	a	a	DET
ajbmeb-2017	71	14	pivotal	pivotal	ADJ
ajbmeb-2017	71	15	function	function	NOUN
ajbmeb-2017	71	16	of	of	ADP
ajbmeb-2017	71	17	internal	internal	ADJ
ajbmeb-2017	71	18	controls	control	NOUN
ajbmeb-2017	71	19	in	in	ADP
ajbmeb-2017	71	20	preventing	prevent	VERB
ajbmeb-2017	71	21	financial	financial	ADJ
ajbmeb-2017	71	22	mismanagement	mismanagement	NOUN
ajbmeb-2017	71	23	within	within	ADP
ajbmeb-2017	71	24	organizations	organization	NOUN
ajbmeb-2017	71	25	.	.	PUNCT
ajbmeb-2017	72	1	internal	internal	ADJ
ajbmeb-2017	72	2	controls	control	NOUN
ajbmeb-2017	72	3	provide	provide	VERB
ajbmeb-2017	72	4	the	the	DET
ajbmeb-2017	72	5	structure	structure	NOUN
ajbmeb-2017	72	6	and	and	CCONJ
ajbmeb-2017	72	7	mechanisms	mechanism	NOUN
ajbmeb-2017	72	8	necessary	necessary	ADJ
ajbmeb-2017	72	9	for	for	ADP
ajbmeb-2017	72	10	senior	senior	ADJ
ajbmeb-2017	72	11	management	management	NOUN
ajbmeb-2017	72	12	and	and	CCONJ
ajbmeb-2017	72	13	governing	govern	VERB
ajbmeb-2017	72	14	bodies	body	NOUN
ajbmeb-2017	72	15	to	to	PART
ajbmeb-2017	72	16	monitor	monitor	VERB
ajbmeb-2017	72	17	and	and	CCONJ
ajbmeb-2017	72	18	evaluate	evaluate	VERB
ajbmeb-2017	72	19	the	the	DET
ajbmeb-2017	72	20	organization	organization	NOUN
ajbmeb-2017	72	21	's	's	PART
ajbmeb-2017	72	22	financial	financial	ADJ
ajbmeb-2017	72	23	activities	activity	NOUN
ajbmeb-2017	72	24	,	,	PUNCT
ajbmeb-2017	72	25	performance	performance	NOUN
ajbmeb-2017	72	26	,	,	PUNCT
ajbmeb-2017	72	27	and	and	CCONJ
ajbmeb-2017	72	28	adherence	adherence	NOUN
ajbmeb-2017	72	29	to	to	ADP
ajbmeb-2017	72	30	strategic	strategic	ADJ
ajbmeb-2017	72	31	objectives	objective	NOUN
ajbmeb-2017	72	32	(	(	PUNCT
ajbmeb-2017	72	33	carcello	carcello	PROPN
ajbmeb-2017	72	34	&	&	CCONJ
ajbmeb-2017	72	35	neal	neal	PROPN
ajbmeb-2017	72	36	,	,	PUNCT
ajbmeb-2017	72	37	2000	2000	NUM
ajbmeb-2017	72	38	)	)	PUNCT
ajbmeb-2017	72	39	.	.	PUNCT
ajbmeb-2017	73	1	american	american	PROPN
ajbmeb-2017	73	2	journal	journal	PROPN
ajbmeb-2017	73	3	of	of	ADP
ajbmeb-2017	73	4	business	business	NOUN
ajbmeb-2017	73	5	management	management	NOUN
ajbmeb-2017	73	6	,	,	PUNCT
ajbmeb-2017	73	7	economics	economic	NOUN
ajbmeb-2017	73	8	and	and	CCONJ
ajbmeb-2017	73	9	banking	banking	NOUN
ajbmeb-2017	73	10	volume	volume	NOUN
ajbmeb-2017	73	11	23	23	NUM
ajbmeb-2017	73	12	april	april	PROPN
ajbmeb-2017	73	13	2024	2024	NUM
ajbmeb-2017	73	14	p	p	NOUN
ajbmeb-2017	73	15	a	a	DET
ajbmeb-2017	73	16	g	g	NOUN
ajbmeb-2017	73	17	e	e	NOUN
ajbmeb-2017	73	18	|	|	ADV
ajbmeb-2017	73	19	186	186	NUM
ajbmeb-2017	73	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	73	21	implementation	implementation	NOUN
ajbmeb-2017	73	22	of	of	ADP
ajbmeb-2017	73	23	internal	internal	ADJ
ajbmeb-2017	73	24	controls	control	NOUN
ajbmeb-2017	73	25	in	in	ADP
ajbmeb-2017	73	26	nonprofit	nonprofit	ADJ
ajbmeb-2017	73	27	organizations	organization	NOUN
ajbmeb-2017	73	28	implementing	implement	VERB
ajbmeb-2017	73	29	internal	internal	ADJ
ajbmeb-2017	73	30	controls	control	NOUN
ajbmeb-2017	73	31	in	in	ADP
ajbmeb-2017	73	32	nonprofit	nonprofit	ADJ
ajbmeb-2017	73	33	organizations	organization	NOUN
ajbmeb-2017	73	34	is	be	AUX
ajbmeb-2017	73	35	crucial	crucial	ADJ
ajbmeb-2017	73	36	for	for	ADP
ajbmeb-2017	73	37	ensuring	ensure	VERB
ajbmeb-2017	73	38	accountability	accountability	NOUN
ajbmeb-2017	73	39	,	,	PUNCT
ajbmeb-2017	73	40	transparency	transparency	NOUN
ajbmeb-2017	73	41	,	,	PUNCT
ajbmeb-2017	73	42	and	and	CCONJ
ajbmeb-2017	73	43	effective	effective	ADJ
ajbmeb-2017	73	44	management	management	NOUN
ajbmeb-2017	73	45	of	of	ADP
ajbmeb-2017	73	46	resources	resource	NOUN
ajbmeb-2017	73	47	.	.	PUNCT
ajbmeb-2017	74	1	internal	internal	ADJ
ajbmeb-2017	74	2	controls	control	NOUN
ajbmeb-2017	74	3	refer	refer	VERB
ajbmeb-2017	74	4	to	to	ADP
ajbmeb-2017	74	5	the	the	DET
ajbmeb-2017	74	6	policies	policy	NOUN
ajbmeb-2017	74	7	,	,	PUNCT
ajbmeb-2017	74	8	procedures	procedure	NOUN
ajbmeb-2017	74	9	,	,	PUNCT
ajbmeb-2017	74	10	and	and	CCONJ
ajbmeb-2017	74	11	mechanisms	mechanism	NOUN
ajbmeb-2017	74	12	put	put	VERB
ajbmeb-2017	74	13	in	in	ADP
ajbmeb-2017	74	14	place	place	NOUN
ajbmeb-2017	74	15	to	to	PART
ajbmeb-2017	74	16	safeguard	safeguard	VERB
ajbmeb-2017	74	17	assets	asset	NOUN
ajbmeb-2017	74	18	,	,	PUNCT
ajbmeb-2017	74	19	prevent	prevent	VERB
ajbmeb-2017	74	20	fraud	fraud	NOUN
ajbmeb-2017	74	21	and	and	CCONJ
ajbmeb-2017	74	22	errors	error	NOUN
ajbmeb-2017	74	23	,	,	PUNCT
ajbmeb-2017	74	24	and	and	CCONJ
ajbmeb-2017	74	25	promote	promote	VERB
ajbmeb-2017	74	26	compliance	compliance	NOUN
ajbmeb-2017	74	27	with	with	ADP
ajbmeb-2017	74	28	laws	law	NOUN
ajbmeb-2017	74	29	and	and	CCONJ
ajbmeb-2017	74	30	regulations	regulation	NOUN
ajbmeb-2017	74	31	.	.	PUNCT
ajbmeb-2017	75	1	nonprofit	nonprofit	ADJ
ajbmeb-2017	75	2	organizations	organization	NOUN
ajbmeb-2017	75	3	,	,	PUNCT
ajbmeb-2017	75	4	despite	despite	SCONJ
ajbmeb-2017	75	5	their	their	PRON
ajbmeb-2017	75	6	charitable	charitable	ADJ
ajbmeb-2017	75	7	missions	mission	NOUN
ajbmeb-2017	75	8	,	,	PUNCT
ajbmeb-2017	75	9	are	be	AUX
ajbmeb-2017	75	10	not	not	PART
ajbmeb-2017	75	11	exempt	exempt	ADJ
ajbmeb-2017	75	12	from	from	ADP
ajbmeb-2017	75	13	the	the	DET
ajbmeb-2017	75	14	need	need	NOUN
ajbmeb-2017	75	15	for	for	ADP
ajbmeb-2017	75	16	robust	robust	ADJ
ajbmeb-2017	75	17	internal	internal	ADJ
ajbmeb-2017	75	18	controls	control	NOUN
ajbmeb-2017	75	19	.	.	PUNCT
ajbmeb-2017	76	1	in	in	ADP
ajbmeb-2017	76	2	fact	fact	NOUN
ajbmeb-2017	76	3	,	,	PUNCT
ajbmeb-2017	76	4	due	due	ADP
ajbmeb-2017	76	5	to	to	ADP
ajbmeb-2017	76	6	their	their	PRON
ajbmeb-2017	76	7	reliance	reliance	NOUN
ajbmeb-2017	76	8	on	on	ADP
ajbmeb-2017	76	9	donations	donation	NOUN
ajbmeb-2017	76	10	and	and	CCONJ
ajbmeb-2017	76	11	grants	grant	NOUN
ajbmeb-2017	76	12	,	,	PUNCT
ajbmeb-2017	76	13	as	as	ADV
ajbmeb-2017	76	14	well	well	ADV
ajbmeb-2017	76	15	as	as	ADP
ajbmeb-2017	76	16	their	their	PRON
ajbmeb-2017	76	17	fiduciary	fiduciary	ADJ
ajbmeb-2017	76	18	responsibilities	responsibility	NOUN
ajbmeb-2017	76	19	to	to	ADP
ajbmeb-2017	76	20	donors	donor	NOUN
ajbmeb-2017	76	21	and	and	CCONJ
ajbmeb-2017	76	22	stakeholders	stakeholder	NOUN
ajbmeb-2017	76	23	,	,	PUNCT
ajbmeb-2017	76	24	nonprofits	nonprofit	NOUN
ajbmeb-2017	76	25	must	must	AUX
ajbmeb-2017	76	26	prioritize	prioritize	VERB
ajbmeb-2017	76	27	the	the	DET
ajbmeb-2017	76	28	establishment	establishment	NOUN
ajbmeb-2017	76	29	and	and	CCONJ
ajbmeb-2017	76	30	maintenance	maintenance	NOUN
ajbmeb-2017	76	31	of	of	ADP
ajbmeb-2017	76	32	strong	strong	ADJ
ajbmeb-2017	76	33	internal	internal	ADJ
ajbmeb-2017	76	34	controls	control	NOUN
ajbmeb-2017	76	35	(	(	PUNCT
ajbmeb-2017	76	36	greenlee	greenlee	PROPN
ajbmeb-2017	76	37	,	,	PUNCT
ajbmeb-2017	76	38	2017	2017	NUM
ajbmeb-2017	76	39	)	)	PUNCT
ajbmeb-2017	76	40	.	.	PUNCT
ajbmeb-2017	77	1	one	one	NUM
ajbmeb-2017	77	2	key	key	ADJ
ajbmeb-2017	77	3	aspect	aspect	NOUN
ajbmeb-2017	77	4	of	of	ADP
ajbmeb-2017	77	5	implementing	implement	VERB
ajbmeb-2017	77	6	internal	internal	ADJ
ajbmeb-2017	77	7	controls	control	NOUN
ajbmeb-2017	77	8	in	in	ADP
ajbmeb-2017	77	9	nonprofit	nonprofit	ADJ
ajbmeb-2017	77	10	organizations	organization	NOUN
ajbmeb-2017	77	11	is	be	AUX
ajbmeb-2017	77	12	to	to	PART
ajbmeb-2017	77	13	clearly	clearly	ADV
ajbmeb-2017	77	14	define	define	VERB
ajbmeb-2017	77	15	roles	role	NOUN
ajbmeb-2017	77	16	and	and	CCONJ
ajbmeb-2017	77	17	responsibilities	responsibility	NOUN
ajbmeb-2017	77	18	within	within	ADP
ajbmeb-2017	77	19	the	the	DET
ajbmeb-2017	77	20	organization	organization	NOUN
ajbmeb-2017	77	21	.	.	PUNCT
ajbmeb-2017	78	1	this	this	PRON
ajbmeb-2017	78	2	includes	include	VERB
ajbmeb-2017	78	3	segregating	segregating	ADJ
ajbmeb-2017	78	4	duties	duty	NOUN
ajbmeb-2017	78	5	to	to	PART
ajbmeb-2017	78	6	prevent	prevent	VERB
ajbmeb-2017	78	7	conflicts	conflict	NOUN
ajbmeb-2017	78	8	of	of	ADP
ajbmeb-2017	78	9	interest	interest	NOUN
ajbmeb-2017	78	10	and	and	CCONJ
ajbmeb-2017	78	11	ensuring	ensure	VERB
ajbmeb-2017	78	12	that	that	SCONJ
ajbmeb-2017	78	13	no	no	DET
ajbmeb-2017	78	14	single	single	ADJ
ajbmeb-2017	78	15	individual	individual	NOUN
ajbmeb-2017	78	16	has	have	VERB
ajbmeb-2017	78	17	unchecked	unchecked	ADJ
ajbmeb-2017	78	18	control	control	NOUN
ajbmeb-2017	78	19	over	over	ADP
ajbmeb-2017	78	20	financial	financial	ADJ
ajbmeb-2017	78	21	transactions	transaction	NOUN
ajbmeb-2017	78	22	or	or	CCONJ
ajbmeb-2017	78	23	decision	decision	NOUN
ajbmeb-2017	78	24	-	-	PUNCT
ajbmeb-2017	78	25	making	make	VERB
ajbmeb-2017	78	26	processes	process	NOUN
ajbmeb-2017	78	27	.	.	PUNCT
ajbmeb-2017	79	1	by	by	ADP
ajbmeb-2017	79	2	delineating	delineate	VERB
ajbmeb-2017	79	3	roles	role	NOUN
ajbmeb-2017	79	4	and	and	CCONJ
ajbmeb-2017	79	5	establishing	establish	VERB
ajbmeb-2017	79	6	a	a	DET
ajbmeb-2017	79	7	system	system	NOUN
ajbmeb-2017	79	8	of	of	ADP
ajbmeb-2017	79	9	checks	check	NOUN
ajbmeb-2017	79	10	and	and	CCONJ
ajbmeb-2017	79	11	balances	balance	NOUN
ajbmeb-2017	79	12	,	,	PUNCT
ajbmeb-2017	79	13	nonprofits	nonprofit	NOUN
ajbmeb-2017	79	14	can	can	AUX
ajbmeb-2017	79	15	reduce	reduce	VERB
ajbmeb-2017	79	16	the	the	DET
ajbmeb-2017	79	17	risk	risk	NOUN
ajbmeb-2017	79	18	of	of	ADP
ajbmeb-2017	79	19	fraud	fraud	NOUN
ajbmeb-2017	79	20	and	and	CCONJ
ajbmeb-2017	79	21	errors	error	NOUN
ajbmeb-2017	79	22	while	while	SCONJ
ajbmeb-2017	79	23	promoting	promote	VERB
ajbmeb-2017	79	24	accountability	accountability	NOUN
ajbmeb-2017	79	25	among	among	ADP
ajbmeb-2017	79	26	staff	staff	NOUN
ajbmeb-2017	79	27	members	member	NOUN
ajbmeb-2017	79	28	(	(	PUNCT
ajbmeb-2017	79	29	bratten	bratten	PROPN
ajbmeb-2017	79	30	&	&	CCONJ
ajbmeb-2017	79	31	schloetzer	schloetzer	NOUN
ajbmeb-2017	79	32	,	,	PUNCT
ajbmeb-2017	79	33	2012	2012	NUM
ajbmeb-2017	79	34	)	)	PUNCT
ajbmeb-2017	79	35	.	.	PUNCT
ajbmeb-2017	80	1	additionally	additionally	ADV
ajbmeb-2017	80	2	,	,	PUNCT
ajbmeb-2017	80	3	nonprofits	nonprofit	NOUN
ajbmeb-2017	80	4	should	should	AUX
ajbmeb-2017	80	5	invest	invest	VERB
ajbmeb-2017	80	6	in	in	ADP
ajbmeb-2017	80	7	financial	financial	ADJ
ajbmeb-2017	80	8	management	management	NOUN
ajbmeb-2017	80	9	systems	system	NOUN
ajbmeb-2017	80	10	and	and	CCONJ
ajbmeb-2017	80	11	technology	technology	NOUN
ajbmeb-2017	80	12	that	that	PRON
ajbmeb-2017	80	13	support	support	VERB
ajbmeb-2017	80	14	the	the	DET
ajbmeb-2017	80	15	implementation	implementation	NOUN
ajbmeb-2017	80	16	of	of	ADP
ajbmeb-2017	80	17	internal	internal	ADJ
ajbmeb-2017	80	18	controls	control	NOUN
ajbmeb-2017	80	19	.	.	PUNCT
ajbmeb-2017	81	1	this	this	PRON
ajbmeb-2017	81	2	may	may	AUX
ajbmeb-2017	81	3	include	include	VERB
ajbmeb-2017	81	4	adopting	adopt	VERB
ajbmeb-2017	81	5	accounting	accounting	NOUN
ajbmeb-2017	81	6	software	software	NOUN
ajbmeb-2017	81	7	with	with	ADP
ajbmeb-2017	81	8	built	build	VERB
ajbmeb-2017	81	9	-	-	PUNCT
ajbmeb-2017	81	10	in	in	ADP
ajbmeb-2017	81	11	controls	control	NOUN
ajbmeb-2017	81	12	,	,	PUNCT
ajbmeb-2017	81	13	implementing	implement	VERB
ajbmeb-2017	81	14	secure	secure	ADJ
ajbmeb-2017	81	15	electronic	electronic	ADJ
ajbmeb-2017	81	16	payment	payment	NOUN
ajbmeb-2017	81	17	systems	system	NOUN
ajbmeb-2017	81	18	,	,	PUNCT
ajbmeb-2017	81	19	and	and	CCONJ
ajbmeb-2017	81	20	regularly	regularly	ADV
ajbmeb-2017	81	21	updating	update	VERB
ajbmeb-2017	81	22	it	it	PRON
ajbmeb-2017	81	23	security	security	NOUN
ajbmeb-2017	81	24	measures	measure	NOUN
ajbmeb-2017	81	25	to	to	PART
ajbmeb-2017	81	26	protect	protect	VERB
ajbmeb-2017	81	27	against	against	ADP
ajbmeb-2017	81	28	cyber	cyber	NOUN
ajbmeb-2017	81	29	threats	threat	NOUN
ajbmeb-2017	81	30	.	.	PUNCT
ajbmeb-2017	82	1	by	by	ADP
ajbmeb-2017	82	2	leveraging	leverage	VERB
ajbmeb-2017	82	3	technology	technology	NOUN
ajbmeb-2017	82	4	,	,	PUNCT
ajbmeb-2017	82	5	nonprofits	nonprofit	NOUN
ajbmeb-2017	82	6	can	can	AUX
ajbmeb-2017	82	7	streamline	streamline	VERB
ajbmeb-2017	82	8	their	their	PRON
ajbmeb-2017	82	9	financial	financial	ADJ
ajbmeb-2017	82	10	processes	process	NOUN
ajbmeb-2017	82	11	,	,	PUNCT
ajbmeb-2017	82	12	enhance	enhance	VERB
ajbmeb-2017	82	13	data	datum	NOUN
ajbmeb-2017	82	14	accuracy	accuracy	NOUN
ajbmeb-2017	82	15	,	,	PUNCT
ajbmeb-2017	82	16	and	and	CCONJ
ajbmeb-2017	82	17	strengthen	strengthen	VERB
ajbmeb-2017	82	18	internal	internal	ADJ
ajbmeb-2017	82	19	controls	control	NOUN
ajbmeb-2017	82	20	to	to	PART
ajbmeb-2017	82	21	mitigate	mitigate	VERB
ajbmeb-2017	82	22	risks	risk	NOUN
ajbmeb-2017	82	23	effectively	effectively	ADV
ajbmeb-2017	82	24	(	(	PUNCT
ajbmeb-2017	82	25	foster	foster	ADJ
ajbmeb-2017	82	26	,	,	PUNCT
ajbmeb-2017	82	27	&	&	CCONJ
ajbmeb-2017	82	28	bradach	bradach	PROPN
ajbmeb-2017	82	29	,	,	PUNCT
ajbmeb-2017	82	30	2005	2005	NUM
ajbmeb-2017	82	31	)	)	PUNCT
ajbmeb-2017	82	32	.	.	PUNCT
ajbmeb-2017	83	1	moreover	moreover	ADV
ajbmeb-2017	83	2	,	,	PUNCT
ajbmeb-2017	83	3	it	it	PRON
ajbmeb-2017	83	4	is	be	AUX
ajbmeb-2017	83	5	essential	essential	ADJ
ajbmeb-2017	83	6	for	for	SCONJ
ajbmeb-2017	83	7	nonprofit	nonprofit	ADJ
ajbmeb-2017	83	8	organizations	organization	NOUN
ajbmeb-2017	83	9	to	to	PART
ajbmeb-2017	83	10	conduct	conduct	VERB
ajbmeb-2017	83	11	regular	regular	ADJ
ajbmeb-2017	83	12	assessments	assessment	NOUN
ajbmeb-2017	83	13	and	and	CCONJ
ajbmeb-2017	83	14	audits	audits	NOUN
ajbmeb-2017	83	15	of	of	ADP
ajbmeb-2017	83	16	their	their	PRON
ajbmeb-2017	83	17	internal	internal	ADJ
ajbmeb-2017	83	18	control	control	NOUN
ajbmeb-2017	83	19	systems	system	NOUN
ajbmeb-2017	83	20	.	.	PUNCT
ajbmeb-2017	84	1	this	this	PRON
ajbmeb-2017	84	2	involves	involve	VERB
ajbmeb-2017	84	3	evaluating	evaluate	VERB
ajbmeb-2017	84	4	the	the	DET
ajbmeb-2017	84	5	effectiveness	effectiveness	NOUN
ajbmeb-2017	84	6	of	of	ADP
ajbmeb-2017	84	7	existing	exist	VERB
ajbmeb-2017	84	8	controls	control	NOUN
ajbmeb-2017	84	9	,	,	PUNCT
ajbmeb-2017	84	10	identifying	identify	VERB
ajbmeb-2017	84	11	areas	area	NOUN
ajbmeb-2017	84	12	for	for	ADP
ajbmeb-2017	84	13	improvement	improvement	NOUN
ajbmeb-2017	84	14	,	,	PUNCT
ajbmeb-2017	84	15	and	and	CCONJ
ajbmeb-2017	84	16	implementing	implement	VERB
ajbmeb-2017	84	17	corrective	corrective	ADJ
ajbmeb-2017	84	18	actions	action	NOUN
ajbmeb-2017	84	19	as	as	SCONJ
ajbmeb-2017	84	20	needed	need	VERB
ajbmeb-2017	84	21	.	.	PUNCT
ajbmeb-2017	85	1	external	external	ADJ
ajbmeb-2017	85	2	audits	audits	NOUN
ajbmeb-2017	85	3	conducted	conduct	VERB
ajbmeb-2017	85	4	by	by	ADP
ajbmeb-2017	85	5	independent	independent	ADJ
ajbmeb-2017	85	6	firms	firm	NOUN
ajbmeb-2017	85	7	can	can	AUX
ajbmeb-2017	85	8	provide	provide	VERB
ajbmeb-2017	85	9	valuable	valuable	ADJ
ajbmeb-2017	85	10	insights	insight	NOUN
ajbmeb-2017	85	11	and	and	CCONJ
ajbmeb-2017	85	12	assurance	assurance	NOUN
ajbmeb-2017	85	13	to	to	ADP
ajbmeb-2017	85	14	donors	donor	NOUN
ajbmeb-2017	85	15	and	and	CCONJ
ajbmeb-2017	85	16	stakeholders	stakeholder	NOUN
ajbmeb-2017	85	17	regarding	regard	VERB
ajbmeb-2017	85	18	the	the	DET
ajbmeb-2017	85	19	integrity	integrity	NOUN
ajbmeb-2017	85	20	of	of	ADP
ajbmeb-2017	85	21	the	the	DET
ajbmeb-2017	85	22	organization	organization	NOUN
ajbmeb-2017	85	23	's	's	PART
ajbmeb-2017	85	24	financial	financial	ADJ
ajbmeb-2017	85	25	operations	operation	NOUN
ajbmeb-2017	85	26	.	.	PUNCT
ajbmeb-2017	86	1	by	by	ADP
ajbmeb-2017	86	2	continuously	continuously	ADV
ajbmeb-2017	86	3	monitoring	monitor	VERB
ajbmeb-2017	86	4	and	and	CCONJ
ajbmeb-2017	86	5	refining	refine	VERB
ajbmeb-2017	86	6	internal	internal	ADJ
ajbmeb-2017	86	7	controls	control	NOUN
ajbmeb-2017	86	8	,	,	PUNCT
ajbmeb-2017	86	9	nonprofits	nonprofit	NOUN
ajbmeb-2017	86	10	can	can	AUX
ajbmeb-2017	86	11	uphold	uphold	VERB
ajbmeb-2017	86	12	their	their	PRON
ajbmeb-2017	86	13	commitment	commitment	NOUN
ajbmeb-2017	86	14	to	to	ADP
ajbmeb-2017	86	15	accountability	accountability	NOUN
ajbmeb-2017	86	16	and	and	CCONJ
ajbmeb-2017	86	17	stewardship	stewardship	NOUN
ajbmeb-2017	86	18	of	of	ADP
ajbmeb-2017	86	19	resources	resource	NOUN
ajbmeb-2017	86	20	,	,	PUNCT
ajbmeb-2017	86	21	thereby	thereby	ADV
ajbmeb-2017	86	22	maintaining	maintain	VERB
ajbmeb-2017	86	23	trust	trust	NOUN
ajbmeb-2017	86	24	and	and	CCONJ
ajbmeb-2017	86	25	credibility	credibility	NOUN
ajbmeb-2017	86	26	within	within	ADP
ajbmeb-2017	86	27	the	the	DET
ajbmeb-2017	86	28	communities	community	NOUN
ajbmeb-2017	86	29	they	they	PRON
ajbmeb-2017	86	30	serve	serve	VERB
ajbmeb-2017	86	31	(	(	PUNCT
ajbmeb-2017	86	32	greenlee	greenlee	PROPN
ajbmeb-2017	86	33	,	,	PUNCT
ajbmeb-2017	86	34	2017	2017	NUM
ajbmeb-2017	86	35	)	)	PUNCT
ajbmeb-2017	86	36	.	.	PUNCT
ajbmeb-2017	87	1	best	good	ADJ
ajbmeb-2017	87	2	practices	practice	NOUN
ajbmeb-2017	87	3	for	for	ADP
ajbmeb-2017	87	4	implementing	implement	VERB
ajbmeb-2017	87	5	internal	internal	ADJ
ajbmeb-2017	87	6	controls	control	NOUN
ajbmeb-2017	87	7	implementing	implement	VERB
ajbmeb-2017	87	8	internal	internal	ADJ
ajbmeb-2017	87	9	controls	control	NOUN
ajbmeb-2017	87	10	is	be	AUX
ajbmeb-2017	87	11	crucial	crucial	ADJ
ajbmeb-2017	87	12	for	for	SCONJ
ajbmeb-2017	87	13	organizations	organization	NOUN
ajbmeb-2017	87	14	to	to	PART
ajbmeb-2017	87	15	safeguard	safeguard	VERB
ajbmeb-2017	87	16	assets	asset	NOUN
ajbmeb-2017	87	17	,	,	PUNCT
ajbmeb-2017	87	18	ensure	ensure	VERB
ajbmeb-2017	87	19	accurate	accurate	ADJ
ajbmeb-2017	87	20	financial	financial	ADJ
ajbmeb-2017	87	21	reporting	reporting	NOUN
ajbmeb-2017	87	22	,	,	PUNCT
ajbmeb-2017	87	23	and	and	CCONJ
ajbmeb-2017	87	24	comply	comply	VERB
ajbmeb-2017	87	25	with	with	ADP
ajbmeb-2017	87	26	regulations	regulation	NOUN
ajbmeb-2017	87	27	.	.	PUNCT
ajbmeb-2017	88	1	best	good	ADJ
ajbmeb-2017	88	2	practices	practice	NOUN
ajbmeb-2017	88	3	in	in	ADP
ajbmeb-2017	88	4	this	this	DET
ajbmeb-2017	88	5	area	area	NOUN
ajbmeb-2017	88	6	encompass	encompass	VERB
ajbmeb-2017	88	7	various	various	ADJ
ajbmeb-2017	88	8	aspects	aspect	NOUN
ajbmeb-2017	88	9	,	,	PUNCT
ajbmeb-2017	88	10	including	include	VERB
ajbmeb-2017	88	11	establishing	establish	VERB
ajbmeb-2017	88	12	a	a	DET
ajbmeb-2017	88	13	control	control	NOUN
ajbmeb-2017	88	14	environment	environment	NOUN
ajbmeb-2017	88	15	,	,	PUNCT
ajbmeb-2017	88	16	risk	risk	NOUN
ajbmeb-2017	88	17	assessment	assessment	NOUN
ajbmeb-2017	88	18	,	,	PUNCT
ajbmeb-2017	88	19	control	control	NOUN
ajbmeb-2017	88	20	activities	activity	NOUN
ajbmeb-2017	88	21	,	,	PUNCT
ajbmeb-2017	88	22	information	information	NOUN
ajbmeb-2017	88	23	and	and	CCONJ
ajbmeb-2017	88	24	communication	communication	NOUN
ajbmeb-2017	88	25	,	,	PUNCT
ajbmeb-2017	88	26	and	and	CCONJ
ajbmeb-2017	88	27	monitoring	monitoring	NOUN
ajbmeb-2017	88	28	activities	activity	NOUN
ajbmeb-2017	88	29	.	.	PUNCT
ajbmeb-2017	89	1	firstly	firstly	ADV
ajbmeb-2017	89	2	,	,	PUNCT
ajbmeb-2017	89	3	an	an	DET
ajbmeb-2017	89	4	organization	organization	NOUN
ajbmeb-2017	89	5	should	should	AUX
ajbmeb-2017	89	6	foster	foster	VERB
ajbmeb-2017	89	7	a	a	DET
ajbmeb-2017	89	8	robust	robust	ADJ
ajbmeb-2017	89	9	control	control	NOUN
ajbmeb-2017	89	10	environment	environment	NOUN
ajbmeb-2017	89	11	by	by	ADP
ajbmeb-2017	89	12	promoting	promote	VERB
ajbmeb-2017	89	13	ethical	ethical	ADJ
ajbmeb-2017	89	14	values	value	NOUN
ajbmeb-2017	89	15	and	and	CCONJ
ajbmeb-2017	89	16	integrity	integrity	NOUN
ajbmeb-2017	89	17	at	at	ADP
ajbmeb-2017	89	18	all	all	DET
ajbmeb-2017	89	19	levels	level	NOUN
ajbmeb-2017	89	20	.	.	PUNCT
ajbmeb-2017	90	1	this	this	PRON
ajbmeb-2017	90	2	includes	include	VERB
ajbmeb-2017	90	3	setting	set	VERB
ajbmeb-2017	90	4	a	a	DET
ajbmeb-2017	90	5	tone	tone	NOUN
ajbmeb-2017	90	6	at	at	ADP
ajbmeb-2017	90	7	the	the	DET
ajbmeb-2017	90	8	top	top	NOUN
ajbmeb-2017	90	9	,	,	PUNCT
ajbmeb-2017	90	10	where	where	SCONJ
ajbmeb-2017	90	11	management	management	NOUN
ajbmeb-2017	90	12	demonstrates	demonstrate	VERB
ajbmeb-2017	90	13	a	a	DET
ajbmeb-2017	90	14	commitment	commitment	NOUN
ajbmeb-2017	90	15	to	to	ADP
ajbmeb-2017	90	16	compliance	compliance	NOUN
ajbmeb-2017	90	17	and	and	CCONJ
ajbmeb-2017	90	18	accountability	accountability	NOUN
ajbmeb-2017	90	19	.	.	PUNCT
ajbmeb-2017	91	1	reference	reference	NOUN
ajbmeb-2017	91	2	to	to	ADP
ajbmeb-2017	91	3	industry	industry	NOUN
ajbmeb-2017	91	4	standards	standard	NOUN
ajbmeb-2017	91	5	such	such	ADJ
ajbmeb-2017	91	6	as	as	ADP
ajbmeb-2017	91	7	the	the	DET
ajbmeb-2017	91	8	committee	committee	NOUN
ajbmeb-2017	91	9	of	of	ADP
ajbmeb-2017	91	10	sponsoring	sponsor	VERB
ajbmeb-2017	91	11	organizations	organization	NOUN
ajbmeb-2017	91	12	of	of	ADP
ajbmeb-2017	91	13	the	the	DET
ajbmeb-2017	91	14	treadway	treadway	PROPN
ajbmeb-2017	91	15	commission	commission	PROPN
ajbmeb-2017	91	16	(	(	PUNCT
ajbmeb-2017	91	17	coso	coso	NOUN
ajbmeb-2017	91	18	)	)	PUNCT
ajbmeb-2017	91	19	framework	framework	NOUN
ajbmeb-2017	91	20	provides	provide	VERB
ajbmeb-2017	91	21	a	a	DET
ajbmeb-2017	91	22	comprehensive	comprehensive	ADJ
ajbmeb-2017	91	23	guide	guide	NOUN
ajbmeb-2017	91	24	for	for	ADP
ajbmeb-2017	91	25	establishing	establish	VERB
ajbmeb-2017	91	26	and	and	CCONJ
ajbmeb-2017	91	27	assessing	assess	VERB
ajbmeb-2017	91	28	internal	internal	ADJ
ajbmeb-2017	91	29	control	control	NOUN
ajbmeb-2017	91	30	effectiveness	effectiveness	NOUN
ajbmeb-2017	91	31	(	(	PUNCT
ajbmeb-2017	91	32	coso	coso	NOUN
ajbmeb-2017	91	33	,	,	PUNCT
ajbmeb-2017	91	34	2013	2013	NUM
ajbmeb-2017	91	35	)	)	PUNCT
ajbmeb-2017	91	36	.	.	PUNCT
ajbmeb-2017	92	1	conducting	conduct	VERB
ajbmeb-2017	92	2	a	a	DET
ajbmeb-2017	92	3	thorough	thorough	ADJ
ajbmeb-2017	92	4	risk	risk	NOUN
ajbmeb-2017	92	5	assessment	assessment	NOUN
ajbmeb-2017	92	6	is	be	AUX
ajbmeb-2017	92	7	essential	essential	ADJ
ajbmeb-2017	92	8	to	to	PART
ajbmeb-2017	92	9	identify	identify	VERB
ajbmeb-2017	92	10	and	and	CCONJ
ajbmeb-2017	92	11	prioritize	prioritize	VERB
ajbmeb-2017	92	12	areas	area	NOUN
ajbmeb-2017	92	13	of	of	ADP
ajbmeb-2017	92	14	potential	potential	ADJ
ajbmeb-2017	92	15	vulnerability	vulnerability	NOUN
ajbmeb-2017	92	16	.	.	PUNCT
ajbmeb-2017	93	1	this	this	PRON
ajbmeb-2017	93	2	involves	involve	VERB
ajbmeb-2017	93	3	evaluating	evaluate	VERB
ajbmeb-2017	93	4	internal	internal	ADJ
ajbmeb-2017	93	5	and	and	CCONJ
ajbmeb-2017	93	6	external	external	ADJ
ajbmeb-2017	93	7	factors	factor	NOUN
ajbmeb-2017	93	8	that	that	PRON
ajbmeb-2017	93	9	may	may	AUX
ajbmeb-2017	93	10	impact	impact	VERB
ajbmeb-2017	93	11	the	the	DET
ajbmeb-2017	93	12	achievement	achievement	NOUN
ajbmeb-2017	93	13	of	of	ADP
ajbmeb-2017	93	14	objectives	objective	NOUN
ajbmeb-2017	93	15	and	and	CCONJ
ajbmeb-2017	93	16	designing	designing	NOUN
ajbmeb-2017	93	17	controls	control	NOUN
ajbmeb-2017	93	18	accordingly	accordingly	ADV
ajbmeb-2017	93	19	(	(	PUNCT
ajbmeb-2017	93	20	aicpa	aicpa	PROPN
ajbmeb-2017	93	21	,	,	PUNCT
ajbmeb-2017	93	22	2017	2017	NUM
ajbmeb-2017	93	23	)	)	PUNCT
ajbmeb-2017	93	24	.	.	PUNCT
ajbmeb-2017	94	1	utilizing	utilize	VERB
ajbmeb-2017	94	2	tools	tool	NOUN
ajbmeb-2017	94	3	like	like	ADP
ajbmeb-2017	94	4	risk	risk	NOUN
ajbmeb-2017	94	5	matrices	matrix	NOUN
ajbmeb-2017	94	6	or	or	CCONJ
ajbmeb-2017	94	7	heat	heat	NOUN
ajbmeb-2017	94	8	maps	map	NOUN
ajbmeb-2017	94	9	can	can	AUX
ajbmeb-2017	94	10	aid	aid	VERB
ajbmeb-2017	94	11	in	in	ADP
ajbmeb-2017	94	12	visualizing	visualize	VERB
ajbmeb-2017	94	13	risks	risk	NOUN
ajbmeb-2017	94	14	and	and	CCONJ
ajbmeb-2017	94	15	their	their	PRON
ajbmeb-2017	94	16	potential	potential	ADJ
ajbmeb-2017	94	17	impact	impact	NOUN
ajbmeb-2017	94	18	,	,	PUNCT
ajbmeb-2017	94	19	american	american	ADJ
ajbmeb-2017	94	20	journal	journal	PROPN
ajbmeb-2017	94	21	of	of	ADP
ajbmeb-2017	94	22	business	business	NOUN
ajbmeb-2017	94	23	management	management	NOUN
ajbmeb-2017	94	24	,	,	PUNCT
ajbmeb-2017	94	25	economics	economic	NOUN
ajbmeb-2017	94	26	and	and	CCONJ
ajbmeb-2017	94	27	banking	banking	NOUN
ajbmeb-2017	94	28	volume	volume	NOUN
ajbmeb-2017	94	29	23	23	NUM
ajbmeb-2017	94	30	april	april	PROPN
ajbmeb-2017	94	31	2024	2024	NUM
ajbmeb-2017	95	1	p	p	NOUN
ajbmeb-2017	95	2	a	a	PRON
ajbmeb-2017	95	3	g	g	NOUN
ajbmeb-2017	95	4	e	e	NOUN
ajbmeb-2017	96	1	|	|	ADV
ajbmeb-2017	96	2	187	187	NUM
ajbmeb-2017	96	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	96	4	enabling	enable	VERB
ajbmeb-2017	96	5	organizations	organization	NOUN
ajbmeb-2017	96	6	to	to	PART
ajbmeb-2017	96	7	allocate	allocate	VERB
ajbmeb-2017	96	8	resources	resource	NOUN
ajbmeb-2017	96	9	effectively	effectively	ADV
ajbmeb-2017	96	10	towards	towards	ADP
ajbmeb-2017	96	11	mitigating	mitigate	VERB
ajbmeb-2017	96	12	the	the	DET
ajbmeb-2017	96	13	most	most	ADV
ajbmeb-2017	96	14	significant	significant	ADJ
ajbmeb-2017	96	15	threats	threat	NOUN
ajbmeb-2017	96	16	.	.	PUNCT
ajbmeb-2017	97	1	implementing	implement	VERB
ajbmeb-2017	97	2	control	control	NOUN
ajbmeb-2017	97	3	activities	activity	NOUN
ajbmeb-2017	97	4	involves	involve	VERB
ajbmeb-2017	97	5	developing	develop	VERB
ajbmeb-2017	97	6	policies	policy	NOUN
ajbmeb-2017	97	7	and	and	CCONJ
ajbmeb-2017	97	8	procedures	procedure	NOUN
ajbmeb-2017	97	9	to	to	PART
ajbmeb-2017	97	10	address	address	VERB
ajbmeb-2017	97	11	identified	identify	VERB
ajbmeb-2017	97	12	risks	risk	NOUN
ajbmeb-2017	97	13	and	and	CCONJ
ajbmeb-2017	97	14	ensure	ensure	VERB
ajbmeb-2017	97	15	compliance	compliance	NOUN
ajbmeb-2017	97	16	with	with	ADP
ajbmeb-2017	97	17	established	establish	VERB
ajbmeb-2017	97	18	objectives	objective	NOUN
ajbmeb-2017	97	19	.	.	PUNCT
ajbmeb-2017	98	1	these	these	DET
ajbmeb-2017	98	2	activities	activity	NOUN
ajbmeb-2017	98	3	may	may	AUX
ajbmeb-2017	98	4	include	include	VERB
ajbmeb-2017	98	5	segregation	segregation	NOUN
ajbmeb-2017	98	6	of	of	ADP
ajbmeb-2017	98	7	duties	duty	NOUN
ajbmeb-2017	98	8	,	,	PUNCT
ajbmeb-2017	98	9	authorization	authorization	NOUN
ajbmeb-2017	98	10	processes	process	NOUN
ajbmeb-2017	98	11	,	,	PUNCT
ajbmeb-2017	98	12	physical	physical	ADJ
ajbmeb-2017	98	13	controls	control	NOUN
ajbmeb-2017	98	14	,	,	PUNCT
ajbmeb-2017	98	15	and	and	CCONJ
ajbmeb-2017	98	16	technological	technological	ADJ
ajbmeb-2017	98	17	controls	control	NOUN
ajbmeb-2017	98	18	.	.	PUNCT
ajbmeb-2017	99	1	organizations	organization	NOUN
ajbmeb-2017	99	2	should	should	AUX
ajbmeb-2017	99	3	ensure	ensure	VERB
ajbmeb-2017	99	4	that	that	SCONJ
ajbmeb-2017	99	5	control	control	NOUN
ajbmeb-2017	99	6	activities	activity	NOUN
ajbmeb-2017	99	7	are	be	AUX
ajbmeb-2017	99	8	consistently	consistently	ADV
ajbmeb-2017	99	9	applied	apply	VERB
ajbmeb-2017	99	10	and	and	CCONJ
ajbmeb-2017	99	11	periodically	periodically	ADV
ajbmeb-2017	99	12	reviewed	review	VERB
ajbmeb-2017	99	13	for	for	ADP
ajbmeb-2017	99	14	relevance	relevance	NOUN
ajbmeb-2017	99	15	and	and	CCONJ
ajbmeb-2017	99	16	effectiveness	effectiveness	NOUN
ajbmeb-2017	99	17	(	(	PUNCT
ajbmeb-2017	99	18	coso	coso	NOUN
ajbmeb-2017	99	19	,	,	PUNCT
ajbmeb-2017	99	20	2013	2013	NUM
ajbmeb-2017	99	21	)	)	PUNCT
ajbmeb-2017	99	22	.	.	PUNCT
ajbmeb-2017	100	1	effective	effective	ADJ
ajbmeb-2017	100	2	information	information	NOUN
ajbmeb-2017	100	3	and	and	CCONJ
ajbmeb-2017	100	4	communication	communication	NOUN
ajbmeb-2017	100	5	mechanisms	mechanism	NOUN
ajbmeb-2017	100	6	are	be	AUX
ajbmeb-2017	100	7	vital	vital	ADJ
ajbmeb-2017	100	8	to	to	PART
ajbmeb-2017	100	9	ensure	ensure	VERB
ajbmeb-2017	100	10	that	that	SCONJ
ajbmeb-2017	100	11	relevant	relevant	ADJ
ajbmeb-2017	100	12	information	information	NOUN
ajbmeb-2017	100	13	is	be	AUX
ajbmeb-2017	100	14	captured	capture	VERB
ajbmeb-2017	100	15	,	,	PUNCT
ajbmeb-2017	100	16	communicated	communicate	VERB
ajbmeb-2017	100	17	,	,	PUNCT
ajbmeb-2017	100	18	and	and	CCONJ
ajbmeb-2017	100	19	understood	understand	VERB
ajbmeb-2017	100	20	by	by	ADP
ajbmeb-2017	100	21	all	all	DET
ajbmeb-2017	100	22	stakeholders	stakeholder	NOUN
ajbmeb-2017	100	23	.	.	PUNCT
ajbmeb-2017	101	1	this	this	PRON
ajbmeb-2017	101	2	includes	include	VERB
ajbmeb-2017	101	3	providing	provide	VERB
ajbmeb-2017	101	4	clear	clear	ADJ
ajbmeb-2017	101	5	guidance	guidance	NOUN
ajbmeb-2017	101	6	on	on	ADP
ajbmeb-2017	101	7	roles	role	NOUN
ajbmeb-2017	101	8	and	and	CCONJ
ajbmeb-2017	101	9	responsibilities	responsibility	NOUN
ajbmeb-2017	101	10	,	,	PUNCT
ajbmeb-2017	101	11	facilitating	facilitate	VERB
ajbmeb-2017	101	12	open	open	ADJ
ajbmeb-2017	101	13	communication	communication	NOUN
ajbmeb-2017	101	14	channels	channel	NOUN
ajbmeb-2017	101	15	,	,	PUNCT
ajbmeb-2017	101	16	and	and	CCONJ
ajbmeb-2017	101	17	disseminating	disseminate	VERB
ajbmeb-2017	101	18	updates	update	NOUN
ajbmeb-2017	101	19	on	on	ADP
ajbmeb-2017	101	20	control	control	NOUN
ajbmeb-2017	101	21	procedures	procedure	NOUN
ajbmeb-2017	101	22	and	and	CCONJ
ajbmeb-2017	101	23	changes	change	NOUN
ajbmeb-2017	101	24	in	in	ADP
ajbmeb-2017	101	25	regulations	regulation	NOUN
ajbmeb-2017	101	26	(	(	PUNCT
ajbmeb-2017	101	27	aicpa	aicpa	PROPN
ajbmeb-2017	101	28	,	,	PUNCT
ajbmeb-2017	101	29	2017	2017	NUM
ajbmeb-2017	101	30	)	)	PUNCT
ajbmeb-2017	101	31	.	.	PUNCT
ajbmeb-2017	102	1	monitoring	monitor	VERB
ajbmeb-2017	102	2	activities	activity	NOUN
ajbmeb-2017	102	3	are	be	AUX
ajbmeb-2017	102	4	necessary	necessary	ADJ
ajbmeb-2017	102	5	to	to	PART
ajbmeb-2017	102	6	evaluate	evaluate	VERB
ajbmeb-2017	102	7	the	the	DET
ajbmeb-2017	102	8	ongoing	ongoing	ADJ
ajbmeb-2017	102	9	effectiveness	effectiveness	NOUN
ajbmeb-2017	102	10	of	of	ADP
ajbmeb-2017	102	11	internal	internal	ADJ
ajbmeb-2017	102	12	controls	control	NOUN
ajbmeb-2017	102	13	and	and	CCONJ
ajbmeb-2017	102	14	identify	identify	VERB
ajbmeb-2017	102	15	areas	area	NOUN
ajbmeb-2017	102	16	for	for	ADP
ajbmeb-2017	102	17	improvement	improvement	NOUN
ajbmeb-2017	102	18	.	.	PUNCT
ajbmeb-2017	103	1	this	this	PRON
ajbmeb-2017	103	2	involves	involve	VERB
ajbmeb-2017	103	3	conducting	conduct	VERB
ajbmeb-2017	103	4	periodic	periodic	ADJ
ajbmeb-2017	103	5	evaluations	evaluation	NOUN
ajbmeb-2017	103	6	,	,	PUNCT
ajbmeb-2017	103	7	internal	internal	ADJ
ajbmeb-2017	103	8	audits	audits	NOUN
ajbmeb-2017	103	9	,	,	PUNCT
ajbmeb-2017	103	10	and	and	CCONJ
ajbmeb-2017	103	11	assessments	assessment	NOUN
ajbmeb-2017	103	12	of	of	ADP
ajbmeb-2017	103	13	control	control	NOUN
ajbmeb-2017	103	14	deficiencies	deficiency	NOUN
ajbmeb-2017	103	15	.	.	PUNCT
ajbmeb-2017	104	1	by	by	ADP
ajbmeb-2017	104	2	continuously	continuously	ADV
ajbmeb-2017	104	3	monitoring	monitor	VERB
ajbmeb-2017	104	4	controls	control	NOUN
ajbmeb-2017	104	5	and	and	CCONJ
ajbmeb-2017	104	6	promptly	promptly	ADV
ajbmeb-2017	104	7	addressing	address	VERB
ajbmeb-2017	104	8	any	any	DET
ajbmeb-2017	104	9	issues	issue	NOUN
ajbmeb-2017	104	10	or	or	CCONJ
ajbmeb-2017	104	11	weaknesses	weakness	NOUN
ajbmeb-2017	104	12	identified	identify	VERB
ajbmeb-2017	104	13	,	,	PUNCT
ajbmeb-2017	104	14	organizations	organization	NOUN
ajbmeb-2017	104	15	can	can	AUX
ajbmeb-2017	104	16	adapt	adapt	VERB
ajbmeb-2017	104	17	to	to	ADP
ajbmeb-2017	104	18	changing	change	VERB
ajbmeb-2017	104	19	circumstances	circumstance	NOUN
ajbmeb-2017	104	20	and	and	CCONJ
ajbmeb-2017	104	21	maintain	maintain	VERB
ajbmeb-2017	104	22	a	a	DET
ajbmeb-2017	104	23	strong	strong	ADJ
ajbmeb-2017	104	24	control	control	NOUN
ajbmeb-2017	104	25	environment	environment	NOUN
ajbmeb-2017	104	26	over	over	ADP
ajbmeb-2017	104	27	time	time	NOUN
ajbmeb-2017	104	28	(	(	PUNCT
ajbmeb-2017	104	29	coso	coso	NOUN
ajbmeb-2017	104	30	,	,	PUNCT
ajbmeb-2017	104	31	2013	2013	NUM
ajbmeb-2017	104	32	)	)	PUNCT
ajbmeb-2017	104	33	.	.	PUNCT
ajbmeb-2017	105	1	challenges	challenge	NOUN
ajbmeb-2017	105	2	and	and	CCONJ
ajbmeb-2017	105	3	limitations	limitation	NOUN
ajbmeb-2017	105	4	of	of	ADP
ajbmeb-2017	105	5	internal	internal	ADJ
ajbmeb-2017	105	6	controls	control	NOUN
ajbmeb-2017	105	7	in	in	ADP
ajbmeb-2017	105	8	nonprofit	nonprofit	ADJ
ajbmeb-2017	105	9	organizations	organization	NOUN
ajbmeb-2017	105	10	internal	internal	ADJ
ajbmeb-2017	105	11	controls	control	NOUN
ajbmeb-2017	105	12	in	in	ADP
ajbmeb-2017	105	13	nonprofit	nonprofit	ADJ
ajbmeb-2017	105	14	organizations	organization	NOUN
ajbmeb-2017	105	15	play	play	VERB
ajbmeb-2017	105	16	a	a	DET
ajbmeb-2017	105	17	crucial	crucial	ADJ
ajbmeb-2017	105	18	role	role	NOUN
ajbmeb-2017	105	19	in	in	ADP
ajbmeb-2017	105	20	safeguarding	safeguard	VERB
ajbmeb-2017	105	21	assets	asset	NOUN
ajbmeb-2017	105	22	,	,	PUNCT
ajbmeb-2017	105	23	ensuring	ensure	VERB
ajbmeb-2017	105	24	compliance	compliance	NOUN
ajbmeb-2017	105	25	with	with	ADP
ajbmeb-2017	105	26	regulations	regulation	NOUN
ajbmeb-2017	105	27	,	,	PUNCT
ajbmeb-2017	105	28	and	and	CCONJ
ajbmeb-2017	105	29	maintaining	maintain	VERB
ajbmeb-2017	105	30	the	the	DET
ajbmeb-2017	105	31	integrity	integrity	NOUN
ajbmeb-2017	105	32	of	of	ADP
ajbmeb-2017	105	33	financial	financial	ADJ
ajbmeb-2017	105	34	reporting	reporting	NOUN
ajbmeb-2017	105	35	.	.	PUNCT
ajbmeb-2017	106	1	however	however	ADV
ajbmeb-2017	106	2	,	,	PUNCT
ajbmeb-2017	106	3	they	they	PRON
ajbmeb-2017	106	4	also	also	ADV
ajbmeb-2017	106	5	come	come	VERB
ajbmeb-2017	106	6	with	with	ADP
ajbmeb-2017	106	7	their	their	PRON
ajbmeb-2017	106	8	own	own	ADJ
ajbmeb-2017	106	9	set	set	NOUN
ajbmeb-2017	106	10	of	of	ADP
ajbmeb-2017	106	11	challenges	challenge	NOUN
ajbmeb-2017	106	12	and	and	CCONJ
ajbmeb-2017	106	13	limitations	limitation	NOUN
ajbmeb-2017	106	14	,	,	PUNCT
ajbmeb-2017	106	15	which	which	PRON
ajbmeb-2017	106	16	include	include	VERB
ajbmeb-2017	106	17	:	:	PUNCT
ajbmeb-2017	106	18	limited	limited	ADJ
ajbmeb-2017	106	19	resources	resource	NOUN
ajbmeb-2017	106	20	:	:	PUNCT
ajbmeb-2017	106	21	limited	limited	ADJ
ajbmeb-2017	106	22	resources	resource	NOUN
ajbmeb-2017	106	23	pose	pose	VERB
ajbmeb-2017	106	24	significant	significant	ADJ
ajbmeb-2017	106	25	challenges	challenge	NOUN
ajbmeb-2017	106	26	and	and	CCONJ
ajbmeb-2017	106	27	limitations	limitation	NOUN
ajbmeb-2017	106	28	to	to	ADP
ajbmeb-2017	106	29	the	the	DET
ajbmeb-2017	106	30	implementation	implementation	NOUN
ajbmeb-2017	106	31	of	of	ADP
ajbmeb-2017	106	32	robust	robust	ADJ
ajbmeb-2017	106	33	internal	internal	ADJ
ajbmeb-2017	106	34	controls	control	NOUN
ajbmeb-2017	106	35	within	within	ADP
ajbmeb-2017	106	36	nonprofit	nonprofit	ADJ
ajbmeb-2017	106	37	organizations	organization	NOUN
ajbmeb-2017	106	38	.	.	PUNCT
ajbmeb-2017	107	1	nonprofits	nonprofit	NOUN
ajbmeb-2017	107	2	often	often	ADV
ajbmeb-2017	107	3	operate	operate	VERB
ajbmeb-2017	107	4	on	on	ADP
ajbmeb-2017	107	5	tight	tight	ADJ
ajbmeb-2017	107	6	budgets	budget	NOUN
ajbmeb-2017	107	7	,	,	PUNCT
ajbmeb-2017	107	8	relying	rely	VERB
ajbmeb-2017	107	9	heavily	heavily	ADV
ajbmeb-2017	107	10	on	on	ADP
ajbmeb-2017	107	11	donations	donation	NOUN
ajbmeb-2017	107	12	and	and	CCONJ
ajbmeb-2017	107	13	grants	grant	NOUN
ajbmeb-2017	107	14	,	,	PUNCT
ajbmeb-2017	107	15	which	which	PRON
ajbmeb-2017	107	16	can	can	AUX
ajbmeb-2017	107	17	restrict	restrict	VERB
ajbmeb-2017	107	18	their	their	PRON
ajbmeb-2017	107	19	ability	ability	NOUN
ajbmeb-2017	107	20	to	to	PART
ajbmeb-2017	107	21	invest	invest	VERB
ajbmeb-2017	107	22	in	in	ADP
ajbmeb-2017	107	23	comprehensive	comprehensive	ADJ
ajbmeb-2017	107	24	control	control	NOUN
ajbmeb-2017	107	25	systems	system	NOUN
ajbmeb-2017	107	26	(	(	PUNCT
ajbmeb-2017	107	27	wehner	wehner	NOUN
ajbmeb-2017	107	28	,	,	PUNCT
ajbmeb-2017	107	29	2018	2018	NUM
ajbmeb-2017	107	30	)	)	PUNCT
ajbmeb-2017	107	31	.	.	PUNCT
ajbmeb-2017	108	1	this	this	DET
ajbmeb-2017	108	2	scarcity	scarcity	NOUN
ajbmeb-2017	108	3	of	of	ADP
ajbmeb-2017	108	4	financial	financial	ADJ
ajbmeb-2017	108	5	resources	resource	NOUN
ajbmeb-2017	108	6	may	may	AUX
ajbmeb-2017	108	7	hinder	hinder	VERB
ajbmeb-2017	108	8	the	the	DET
ajbmeb-2017	108	9	recruitment	recruitment	NOUN
ajbmeb-2017	108	10	and	and	CCONJ
ajbmeb-2017	108	11	retention	retention	NOUN
ajbmeb-2017	108	12	of	of	ADP
ajbmeb-2017	108	13	qualified	qualified	ADJ
ajbmeb-2017	108	14	personnel	personnel	NOUN
ajbmeb-2017	108	15	necessary	necessary	ADJ
ajbmeb-2017	108	16	for	for	ADP
ajbmeb-2017	108	17	effective	effective	ADJ
ajbmeb-2017	108	18	control	control	NOUN
ajbmeb-2017	108	19	implementation	implementation	NOUN
ajbmeb-2017	108	20	,	,	PUNCT
ajbmeb-2017	108	21	leading	lead	VERB
ajbmeb-2017	108	22	to	to	ADP
ajbmeb-2017	108	23	gaps	gap	NOUN
ajbmeb-2017	108	24	in	in	ADP
ajbmeb-2017	108	25	oversight	oversight	NOUN
ajbmeb-2017	108	26	and	and	CCONJ
ajbmeb-2017	108	27	increasing	increase	VERB
ajbmeb-2017	108	28	the	the	DET
ajbmeb-2017	108	29	risk	risk	NOUN
ajbmeb-2017	108	30	of	of	ADP
ajbmeb-2017	108	31	fraud	fraud	NOUN
ajbmeb-2017	108	32	or	or	CCONJ
ajbmeb-2017	108	33	mismanagement	mismanagement	NOUN
ajbmeb-2017	108	34	(	(	PUNCT
ajbmeb-2017	108	35	schneider	schneider	NOUN
ajbmeb-2017	108	36	,	,	PUNCT
ajbmeb-2017	108	37	2016	2016	NUM
ajbmeb-2017	108	38	)	)	PUNCT
ajbmeb-2017	108	39	.	.	PUNCT
ajbmeb-2017	109	1	additionally	additionally	ADV
ajbmeb-2017	109	2	,	,	PUNCT
ajbmeb-2017	109	3	limited	limited	ADJ
ajbmeb-2017	109	4	resources	resource	NOUN
ajbmeb-2017	109	5	can	can	AUX
ajbmeb-2017	109	6	constrain	constrain	VERB
ajbmeb-2017	109	7	the	the	DET
ajbmeb-2017	109	8	adoption	adoption	NOUN
ajbmeb-2017	109	9	of	of	ADP
ajbmeb-2017	109	10	technological	technological	ADJ
ajbmeb-2017	109	11	solutions	solution	NOUN
ajbmeb-2017	109	12	that	that	PRON
ajbmeb-2017	109	13	automate	automate	NOUN
ajbmeb-2017	109	14	processes	process	NOUN
ajbmeb-2017	109	15	and	and	CCONJ
ajbmeb-2017	109	16	enhance	enhance	VERB
ajbmeb-2017	109	17	monitoring	monitoring	NOUN
ajbmeb-2017	109	18	,	,	PUNCT
ajbmeb-2017	109	19	further	far	ADV
ajbmeb-2017	109	20	complicating	complicate	VERB
ajbmeb-2017	109	21	the	the	DET
ajbmeb-2017	109	22	task	task	NOUN
ajbmeb-2017	109	23	of	of	ADP
ajbmeb-2017	109	24	maintaining	maintain	VERB
ajbmeb-2017	109	25	accountability	accountability	NOUN
ajbmeb-2017	109	26	and	and	CCONJ
ajbmeb-2017	109	27	transparency	transparency	NOUN
ajbmeb-2017	109	28	(	(	PUNCT
ajbmeb-2017	109	29	tinkelman	tinkelman	NOUN
ajbmeb-2017	109	30	et	et	PROPN
ajbmeb-2017	109	31	al	al	PROPN
ajbmeb-2017	109	32	.	.	PROPN
ajbmeb-2017	109	33	,	,	PUNCT
ajbmeb-2017	109	34	2020	2020	NUM
ajbmeb-2017	109	35	)	)	PUNCT
ajbmeb-2017	109	36	.	.	PUNCT
ajbmeb-2017	110	1	consequently	consequently	ADV
ajbmeb-2017	110	2	,	,	PUNCT
ajbmeb-2017	110	3	nonprofit	nonprofit	ADJ
ajbmeb-2017	110	4	leaders	leader	NOUN
ajbmeb-2017	110	5	must	must	AUX
ajbmeb-2017	110	6	carefully	carefully	ADV
ajbmeb-2017	110	7	prioritize	prioritize	VERB
ajbmeb-2017	110	8	their	their	PRON
ajbmeb-2017	110	9	control	control	NOUN
ajbmeb-2017	110	10	efforts	effort	NOUN
ajbmeb-2017	110	11	,	,	PUNCT
ajbmeb-2017	110	12	focusing	focus	VERB
ajbmeb-2017	110	13	on	on	ADP
ajbmeb-2017	110	14	high	high	ADJ
ajbmeb-2017	110	15	-	-	PUNCT
ajbmeb-2017	110	16	impact	impact	NOUN
ajbmeb-2017	110	17	areas	area	NOUN
ajbmeb-2017	110	18	while	while	SCONJ
ajbmeb-2017	110	19	seeking	seek	VERB
ajbmeb-2017	110	20	innovative	innovative	ADJ
ajbmeb-2017	110	21	and	and	CCONJ
ajbmeb-2017	110	22	cost	cost	NOUN
ajbmeb-2017	110	23	-	-	PUNCT
ajbmeb-2017	110	24	effective	effective	ADJ
ajbmeb-2017	110	25	strategies	strategy	NOUN
ajbmeb-2017	110	26	to	to	PART
ajbmeb-2017	110	27	mitigate	mitigate	VERB
ajbmeb-2017	110	28	the	the	DET
ajbmeb-2017	110	29	inherent	inherent	ADJ
ajbmeb-2017	110	30	risks	risk	NOUN
ajbmeb-2017	110	31	associated	associate	VERB
ajbmeb-2017	110	32	with	with	ADP
ajbmeb-2017	110	33	resource	resource	NOUN
ajbmeb-2017	110	34	constraints	constraint	NOUN
ajbmeb-2017	110	35	.	.	PUNCT
ajbmeb-2017	111	1	volunteer	volunteer	NOUN
ajbmeb-2017	111	2	dependence	dependence	NOUN
ajbmeb-2017	111	3	:	:	PUNCT
ajbmeb-2017	111	4	volunteer	volunteer	NOUN
ajbmeb-2017	111	5	dependence	dependence	NOUN
ajbmeb-2017	111	6	presents	present	VERB
ajbmeb-2017	111	7	notable	notable	ADJ
ajbmeb-2017	111	8	challenges	challenge	NOUN
ajbmeb-2017	111	9	and	and	CCONJ
ajbmeb-2017	111	10	limitations	limitation	NOUN
ajbmeb-2017	111	11	to	to	ADP
ajbmeb-2017	111	12	establishing	establish	VERB
ajbmeb-2017	111	13	effective	effective	ADJ
ajbmeb-2017	111	14	internal	internal	ADJ
ajbmeb-2017	111	15	controls	control	NOUN
ajbmeb-2017	111	16	within	within	ADP
ajbmeb-2017	111	17	nonprofit	nonprofit	ADJ
ajbmeb-2017	111	18	organizations	organization	NOUN
ajbmeb-2017	111	19	.	.	PUNCT
ajbmeb-2017	112	1	while	while	SCONJ
ajbmeb-2017	112	2	volunteers	volunteer	NOUN
ajbmeb-2017	112	3	play	play	VERB
ajbmeb-2017	112	4	a	a	DET
ajbmeb-2017	112	5	crucial	crucial	ADJ
ajbmeb-2017	112	6	role	role	NOUN
ajbmeb-2017	112	7	in	in	ADP
ajbmeb-2017	112	8	supporting	support	VERB
ajbmeb-2017	112	9	the	the	DET
ajbmeb-2017	112	10	mission	mission	NOUN
ajbmeb-2017	112	11	and	and	CCONJ
ajbmeb-2017	112	12	operations	operation	NOUN
ajbmeb-2017	112	13	of	of	ADP
ajbmeb-2017	112	14	nonprofits	nonprofit	NOUN
ajbmeb-2017	112	15	,	,	PUNCT
ajbmeb-2017	112	16	their	their	PRON
ajbmeb-2017	112	17	transient	transient	ADJ
ajbmeb-2017	112	18	nature	nature	NOUN
ajbmeb-2017	112	19	and	and	CCONJ
ajbmeb-2017	112	20	varying	vary	VERB
ajbmeb-2017	112	21	levels	level	NOUN
ajbmeb-2017	112	22	of	of	ADP
ajbmeb-2017	112	23	expertise	expertise	NOUN
ajbmeb-2017	112	24	can	can	AUX
ajbmeb-2017	112	25	introduce	introduce	VERB
ajbmeb-2017	112	26	inconsistencies	inconsistency	NOUN
ajbmeb-2017	112	27	and	and	CCONJ
ajbmeb-2017	112	28	vulnerabilities	vulnerability	NOUN
ajbmeb-2017	112	29	in	in	ADP
ajbmeb-2017	112	30	control	control	NOUN
ajbmeb-2017	112	31	processes	process	NOUN
ajbmeb-2017	112	32	(	(	PUNCT
ajbmeb-2017	112	33	moody	moody	NOUN
ajbmeb-2017	112	34	,	,	PUNCT
ajbmeb-2017	112	35	2017	2017	NUM
ajbmeb-2017	112	36	)	)	PUNCT
ajbmeb-2017	112	37	.	.	PUNCT
ajbmeb-2017	113	1	volunteers	volunteer	NOUN
ajbmeb-2017	113	2	may	may	AUX
ajbmeb-2017	113	3	lack	lack	VERB
ajbmeb-2017	113	4	the	the	DET
ajbmeb-2017	113	5	specialized	specialized	ADJ
ajbmeb-2017	113	6	skills	skill	NOUN
ajbmeb-2017	113	7	and	and	CCONJ
ajbmeb-2017	113	8	training	training	NOUN
ajbmeb-2017	113	9	needed	need	VERB
ajbmeb-2017	113	10	to	to	PART
ajbmeb-2017	113	11	execute	execute	VERB
ajbmeb-2017	113	12	control	control	NOUN
ajbmeb-2017	113	13	activities	activity	NOUN
ajbmeb-2017	113	14	accurately	accurately	ADV
ajbmeb-2017	113	15	and	and	CCONJ
ajbmeb-2017	113	16	consistently	consistently	ADV
ajbmeb-2017	113	17	,	,	PUNCT
ajbmeb-2017	113	18	potentially	potentially	ADV
ajbmeb-2017	113	19	compromising	compromise	VERB
ajbmeb-2017	113	20	the	the	DET
ajbmeb-2017	113	21	integrity	integrity	NOUN
ajbmeb-2017	113	22	of	of	ADP
ajbmeb-2017	113	23	financial	financial	ADJ
ajbmeb-2017	113	24	reporting	reporting	NOUN
ajbmeb-2017	113	25	and	and	CCONJ
ajbmeb-2017	113	26	operational	operational	ADJ
ajbmeb-2017	113	27	procedures	procedure	NOUN
ajbmeb-2017	113	28	(	(	PUNCT
ajbmeb-2017	113	29	wehner	wehner	NOUN
ajbmeb-2017	113	30	,	,	PUNCT
ajbmeb-2017	113	31	2018	2018	NUM
ajbmeb-2017	113	32	)	)	PUNCT
ajbmeb-2017	113	33	.	.	PUNCT
ajbmeb-2017	114	1	moreover	moreover	ADV
ajbmeb-2017	114	2	,	,	PUNCT
ajbmeb-2017	114	3	the	the	DET
ajbmeb-2017	114	4	reliance	reliance	NOUN
ajbmeb-2017	114	5	on	on	ADP
ajbmeb-2017	114	6	volunteers	volunteer	NOUN
ajbmeb-2017	114	7	for	for	ADP
ajbmeb-2017	114	8	critical	critical	ADJ
ajbmeb-2017	114	9	control	control	NOUN
ajbmeb-2017	114	10	functions	function	NOUN
ajbmeb-2017	114	11	,	,	PUNCT
ajbmeb-2017	114	12	such	such	ADJ
ajbmeb-2017	114	13	as	as	ADP
ajbmeb-2017	114	14	data	datum	NOUN
ajbmeb-2017	114	15	entry	entry	NOUN
ajbmeb-2017	114	16	or	or	CCONJ
ajbmeb-2017	114	17	cash	cash	NOUN
ajbmeb-2017	114	18	handling	handling	NOUN
ajbmeb-2017	114	19	,	,	PUNCT
ajbmeb-2017	114	20	increases	increase	VERB
ajbmeb-2017	114	21	the	the	DET
ajbmeb-2017	114	22	risk	risk	NOUN
ajbmeb-2017	114	23	of	of	ADP
ajbmeb-2017	114	24	errors	error	NOUN
ajbmeb-2017	114	25	and	and	CCONJ
ajbmeb-2017	114	26	misconduct	misconduct	NOUN
ajbmeb-2017	114	27	due	due	ADP
ajbmeb-2017	114	28	to	to	ADP
ajbmeb-2017	114	29	inadequate	inadequate	ADJ
ajbmeb-2017	114	30	supervision	supervision	NOUN
ajbmeb-2017	114	31	and	and	CCONJ
ajbmeb-2017	114	32	accountability	accountability	NOUN
ajbmeb-2017	114	33	mechanisms	mechanism	NOUN
ajbmeb-2017	114	34	(	(	PUNCT
ajbmeb-2017	114	35	schneider	schneider	NOUN
ajbmeb-2017	114	36	,	,	PUNCT
ajbmeb-2017	114	37	2016	2016	NUM
ajbmeb-2017	114	38	)	)	PUNCT
ajbmeb-2017	114	39	.	.	PUNCT
ajbmeb-2017	115	1	to	to	PART
ajbmeb-2017	115	2	address	address	VERB
ajbmeb-2017	115	3	these	these	DET
ajbmeb-2017	115	4	challenges	challenge	NOUN
ajbmeb-2017	115	5	,	,	PUNCT
ajbmeb-2017	115	6	nonprofits	nonprofit	NOUN
ajbmeb-2017	115	7	must	must	AUX
ajbmeb-2017	115	8	prioritize	prioritize	VERB
ajbmeb-2017	115	9	volunteer	volunteer	NOUN
ajbmeb-2017	115	10	training	training	NOUN
ajbmeb-2017	115	11	and	and	CCONJ
ajbmeb-2017	115	12	oversight	oversight	NOUN
ajbmeb-2017	115	13	efforts	effort	NOUN
ajbmeb-2017	115	14	,	,	PUNCT
ajbmeb-2017	115	15	ensuring	ensure	VERB
ajbmeb-2017	115	16	that	that	SCONJ
ajbmeb-2017	115	17	adequate	adequate	ADJ
ajbmeb-2017	115	18	controls	control	NOUN
ajbmeb-2017	115	19	are	be	AUX
ajbmeb-2017	115	20	american	american	ADJ
ajbmeb-2017	115	21	journal	journal	PROPN
ajbmeb-2017	115	22	of	of	ADP
ajbmeb-2017	115	23	business	business	NOUN
ajbmeb-2017	115	24	management	management	NOUN
ajbmeb-2017	115	25	,	,	PUNCT
ajbmeb-2017	115	26	economics	economic	NOUN
ajbmeb-2017	115	27	and	and	CCONJ
ajbmeb-2017	115	28	banking	banking	NOUN
ajbmeb-2017	115	29	volume	volume	NOUN
ajbmeb-2017	115	30	23	23	NUM
ajbmeb-2017	115	31	april	april	PROPN
ajbmeb-2017	115	32	2024	2024	NUM
ajbmeb-2017	115	33	p	p	NOUN
ajbmeb-2017	116	1	a	a	DET
ajbmeb-2017	116	2	g	g	NOUN
ajbmeb-2017	116	3	e	e	NOUN
ajbmeb-2017	116	4	|	|	ADV
ajbmeb-2017	116	5	188	188	NUM
ajbmeb-2017	116	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	116	7	in	in	ADP
ajbmeb-2017	116	8	place	place	NOUN
ajbmeb-2017	116	9	to	to	PART
ajbmeb-2017	116	10	mitigate	mitigate	VERB
ajbmeb-2017	116	11	the	the	DET
ajbmeb-2017	116	12	inherent	inherent	ADJ
ajbmeb-2017	116	13	risks	risk	NOUN
ajbmeb-2017	116	14	associated	associate	VERB
ajbmeb-2017	116	15	with	with	ADP
ajbmeb-2017	116	16	volunteer	volunteer	NOUN
ajbmeb-2017	116	17	involvement	involvement	NOUN
ajbmeb-2017	116	18	while	while	SCONJ
ajbmeb-2017	116	19	maximizing	maximize	VERB
ajbmeb-2017	116	20	their	their	PRON
ajbmeb-2017	116	21	contributions	contribution	NOUN
ajbmeb-2017	116	22	to	to	ADP
ajbmeb-2017	116	23	organizational	organizational	ADJ
ajbmeb-2017	116	24	success	success	NOUN
ajbmeb-2017	116	25	.	.	PUNCT
ajbmeb-2017	117	1	complex	complex	ADJ
ajbmeb-2017	117	2	regulatory	regulatory	ADJ
ajbmeb-2017	117	3	environment	environment	NOUN
ajbmeb-2017	117	4	:	:	PUNCT
ajbmeb-2017	117	5	the	the	DET
ajbmeb-2017	117	6	complex	complex	ADJ
ajbmeb-2017	117	7	regulatory	regulatory	ADJ
ajbmeb-2017	117	8	environment	environment	NOUN
ajbmeb-2017	117	9	presents	present	VERB
ajbmeb-2017	117	10	significant	significant	ADJ
ajbmeb-2017	117	11	challenges	challenge	NOUN
ajbmeb-2017	117	12	and	and	CCONJ
ajbmeb-2017	117	13	limitations	limitation	NOUN
ajbmeb-2017	117	14	to	to	ADP
ajbmeb-2017	117	15	the	the	DET
ajbmeb-2017	117	16	implementation	implementation	NOUN
ajbmeb-2017	117	17	of	of	ADP
ajbmeb-2017	117	18	internal	internal	ADJ
ajbmeb-2017	117	19	controls	control	NOUN
ajbmeb-2017	117	20	within	within	ADP
ajbmeb-2017	117	21	nonprofit	nonprofit	ADJ
ajbmeb-2017	117	22	organizations	organization	NOUN
ajbmeb-2017	117	23	.	.	PUNCT
ajbmeb-2017	118	1	nonprofits	nonprofit	NOUN
ajbmeb-2017	118	2	are	be	AUX
ajbmeb-2017	118	3	subject	subject	ADJ
ajbmeb-2017	118	4	to	to	ADP
ajbmeb-2017	118	5	a	a	DET
ajbmeb-2017	118	6	myriad	myriad	NOUN
ajbmeb-2017	118	7	of	of	ADP
ajbmeb-2017	118	8	regulatory	regulatory	ADJ
ajbmeb-2017	118	9	requirements	requirement	NOUN
ajbmeb-2017	118	10	at	at	ADP
ajbmeb-2017	118	11	the	the	DET
ajbmeb-2017	118	12	federal	federal	ADJ
ajbmeb-2017	118	13	,	,	PUNCT
ajbmeb-2017	118	14	state	state	NOUN
ajbmeb-2017	118	15	,	,	PUNCT
ajbmeb-2017	118	16	and	and	CCONJ
ajbmeb-2017	118	17	local	local	ADJ
ajbmeb-2017	118	18	levels	level	NOUN
ajbmeb-2017	118	19	,	,	PUNCT
ajbmeb-2017	118	20	including	include	VERB
ajbmeb-2017	118	21	tax	tax	NOUN
ajbmeb-2017	118	22	laws	law	NOUN
ajbmeb-2017	118	23	,	,	PUNCT
ajbmeb-2017	118	24	grant	grant	NOUN
ajbmeb-2017	118	25	regulations	regulation	NOUN
ajbmeb-2017	118	26	,	,	PUNCT
ajbmeb-2017	118	27	and	and	CCONJ
ajbmeb-2017	118	28	reporting	reporting	NOUN
ajbmeb-2017	118	29	standards	standard	NOUN
ajbmeb-2017	118	30	(	(	PUNCT
ajbmeb-2017	118	31	renz	renz	PROPN
ajbmeb-2017	118	32	,	,	PUNCT
ajbmeb-2017	118	33	2016	2016	NUM
ajbmeb-2017	118	34	)	)	PUNCT
ajbmeb-2017	118	35	.	.	PUNCT
ajbmeb-2017	119	1	navigating	navigate	VERB
ajbmeb-2017	119	2	this	this	DET
ajbmeb-2017	119	3	intricate	intricate	ADJ
ajbmeb-2017	119	4	landscape	landscape	NOUN
ajbmeb-2017	119	5	demands	demand	VERB
ajbmeb-2017	119	6	considerable	considerable	ADJ
ajbmeb-2017	119	7	resources	resource	NOUN
ajbmeb-2017	119	8	and	and	CCONJ
ajbmeb-2017	119	9	expertise	expertise	NOUN
ajbmeb-2017	119	10	,	,	PUNCT
ajbmeb-2017	119	11	particularly	particularly	ADV
ajbmeb-2017	119	12	for	for	ADP
ajbmeb-2017	119	13	organizations	organization	NOUN
ajbmeb-2017	119	14	operating	operate	VERB
ajbmeb-2017	119	15	across	across	ADP
ajbmeb-2017	119	16	multiple	multiple	ADJ
ajbmeb-2017	119	17	jurisdictions	jurisdiction	NOUN
ajbmeb-2017	119	18	or	or	CCONJ
ajbmeb-2017	119	19	engaging	engage	VERB
ajbmeb-2017	119	20	in	in	ADP
ajbmeb-2017	119	21	diverse	diverse	ADJ
ajbmeb-2017	119	22	activities	activity	NOUN
ajbmeb-2017	119	23	(	(	PUNCT
ajbmeb-2017	119	24	wehner	wehner	NOUN
ajbmeb-2017	119	25	,	,	PUNCT
ajbmeb-2017	119	26	2018	2018	NUM
ajbmeb-2017	119	27	)	)	PUNCT
ajbmeb-2017	119	28	.	.	PUNCT
ajbmeb-2017	120	1	compliance	compliance	NOUN
ajbmeb-2017	120	2	with	with	ADP
ajbmeb-2017	120	3	regulatory	regulatory	ADJ
ajbmeb-2017	120	4	mandates	mandate	NOUN
ajbmeb-2017	120	5	imposes	impose	VERB
ajbmeb-2017	120	6	additional	additional	ADJ
ajbmeb-2017	120	7	administrative	administrative	ADJ
ajbmeb-2017	120	8	burdens	burden	NOUN
ajbmeb-2017	120	9	on	on	ADP
ajbmeb-2017	120	10	nonprofits	nonprofit	NOUN
ajbmeb-2017	120	11	,	,	PUNCT
ajbmeb-2017	120	12	diverting	divert	VERB
ajbmeb-2017	120	13	attention	attention	NOUN
ajbmeb-2017	120	14	and	and	CCONJ
ajbmeb-2017	120	15	resources	resource	NOUN
ajbmeb-2017	120	16	away	away	ADV
ajbmeb-2017	120	17	from	from	ADP
ajbmeb-2017	120	18	internal	internal	ADJ
ajbmeb-2017	120	19	control	control	NOUN
ajbmeb-2017	120	20	development	development	NOUN
ajbmeb-2017	120	21	and	and	CCONJ
ajbmeb-2017	120	22	monitoring	monitoring	NOUN
ajbmeb-2017	120	23	efforts	effort	NOUN
ajbmeb-2017	120	24	(	(	PUNCT
ajbmeb-2017	120	25	schneider	schneider	NOUN
ajbmeb-2017	120	26	,	,	PUNCT
ajbmeb-2017	120	27	2016	2016	NUM
ajbmeb-2017	120	28	)	)	PUNCT
ajbmeb-2017	120	29	.	.	PUNCT
ajbmeb-2017	121	1	moreover	moreover	ADV
ajbmeb-2017	121	2	,	,	PUNCT
ajbmeb-2017	121	3	the	the	DET
ajbmeb-2017	121	4	evolving	evolve	VERB
ajbmeb-2017	121	5	nature	nature	NOUN
ajbmeb-2017	121	6	of	of	ADP
ajbmeb-2017	121	7	regulations	regulation	NOUN
ajbmeb-2017	121	8	further	far	ADV
ajbmeb-2017	121	9	complicates	complicate	VERB
ajbmeb-2017	121	10	control	control	NOUN
ajbmeb-2017	121	11	implementation	implementation	NOUN
ajbmeb-2017	121	12	,	,	PUNCT
ajbmeb-2017	121	13	as	as	SCONJ
ajbmeb-2017	121	14	nonprofits	nonprofit	NOUN
ajbmeb-2017	121	15	must	must	AUX
ajbmeb-2017	121	16	continuously	continuously	ADV
ajbmeb-2017	121	17	adapt	adapt	VERB
ajbmeb-2017	121	18	their	their	PRON
ajbmeb-2017	121	19	processes	process	NOUN
ajbmeb-2017	121	20	and	and	CCONJ
ajbmeb-2017	121	21	procedures	procedure	NOUN
ajbmeb-2017	121	22	to	to	PART
ajbmeb-2017	121	23	remain	remain	VERB
ajbmeb-2017	121	24	compliant	compliant	ADJ
ajbmeb-2017	121	25	with	with	ADP
ajbmeb-2017	121	26	changing	change	VERB
ajbmeb-2017	121	27	requirements	requirement	NOUN
ajbmeb-2017	121	28	(	(	PUNCT
ajbmeb-2017	121	29	tinkelman	tinkelman	NOUN
ajbmeb-2017	121	30	et	et	PROPN
ajbmeb-2017	121	31	al	al	PROPN
ajbmeb-2017	121	32	.	.	PROPN
ajbmeb-2017	121	33	,	,	PUNCT
ajbmeb-2017	121	34	2020	2020	NUM
ajbmeb-2017	121	35	)	)	PUNCT
ajbmeb-2017	121	36	.	.	PUNCT
ajbmeb-2017	122	1	to	to	PART
ajbmeb-2017	122	2	address	address	VERB
ajbmeb-2017	122	3	these	these	DET
ajbmeb-2017	122	4	challenges	challenge	NOUN
ajbmeb-2017	122	5	,	,	PUNCT
ajbmeb-2017	122	6	nonprofit	nonprofit	ADJ
ajbmeb-2017	122	7	leaders	leader	NOUN
ajbmeb-2017	122	8	must	must	AUX
ajbmeb-2017	122	9	remain	remain	VERB
ajbmeb-2017	122	10	vigilant	vigilant	ADJ
ajbmeb-2017	122	11	in	in	ADP
ajbmeb-2017	122	12	staying	stay	VERB
ajbmeb-2017	122	13	abreast	abreast	ADV
ajbmeb-2017	122	14	of	of	ADP
ajbmeb-2017	122	15	regulatory	regulatory	ADJ
ajbmeb-2017	122	16	developments	development	NOUN
ajbmeb-2017	122	17	and	and	CCONJ
ajbmeb-2017	122	18	invest	invest	VERB
ajbmeb-2017	122	19	in	in	ADP
ajbmeb-2017	122	20	robust	robust	ADJ
ajbmeb-2017	122	21	control	control	NOUN
ajbmeb-2017	122	22	systems	system	NOUN
ajbmeb-2017	122	23	that	that	PRON
ajbmeb-2017	122	24	can	can	AUX
ajbmeb-2017	122	25	flexibly	flexibly	ADV
ajbmeb-2017	122	26	accommodate	accommodate	VERB
ajbmeb-2017	122	27	evolving	evolve	VERB
ajbmeb-2017	122	28	compliance	compliance	NOUN
ajbmeb-2017	122	29	obligations	obligation	NOUN
ajbmeb-2017	122	30	while	while	SCONJ
ajbmeb-2017	122	31	safeguarding	safeguard	VERB
ajbmeb-2017	122	32	organizational	organizational	ADJ
ajbmeb-2017	122	33	assets	asset	NOUN
ajbmeb-2017	122	34	and	and	CCONJ
ajbmeb-2017	122	35	integrity	integrity	NOUN
ajbmeb-2017	122	36	.	.	PUNCT
ajbmeb-2017	123	1	risk	risk	NOUN
ajbmeb-2017	123	2	of	of	ADP
ajbmeb-2017	123	3	fraud	fraud	NOUN
ajbmeb-2017	123	4	and	and	CCONJ
ajbmeb-2017	123	5	mismanagement	mismanagement	NOUN
ajbmeb-2017	123	6	:	:	PUNCT
ajbmeb-2017	123	7	the	the	DET
ajbmeb-2017	123	8	risk	risk	NOUN
ajbmeb-2017	123	9	of	of	ADP
ajbmeb-2017	123	10	fraud	fraud	NOUN
ajbmeb-2017	123	11	and	and	CCONJ
ajbmeb-2017	123	12	mismanagement	mismanagement	NOUN
ajbmeb-2017	123	13	poses	pose	VERB
ajbmeb-2017	123	14	significant	significant	ADJ
ajbmeb-2017	123	15	challenges	challenge	NOUN
ajbmeb-2017	123	16	and	and	CCONJ
ajbmeb-2017	123	17	limitations	limitation	NOUN
ajbmeb-2017	123	18	to	to	ADP
ajbmeb-2017	123	19	the	the	DET
ajbmeb-2017	123	20	effectiveness	effectiveness	NOUN
ajbmeb-2017	123	21	of	of	ADP
ajbmeb-2017	123	22	internal	internal	ADJ
ajbmeb-2017	123	23	controls	control	NOUN
ajbmeb-2017	123	24	within	within	ADP
ajbmeb-2017	123	25	nonprofit	nonprofit	ADJ
ajbmeb-2017	123	26	organizations	organization	NOUN
ajbmeb-2017	123	27	.	.	PUNCT
ajbmeb-2017	124	1	nonprofits	nonprofit	NOUN
ajbmeb-2017	124	2	,	,	PUNCT
ajbmeb-2017	124	3	often	often	ADV
ajbmeb-2017	124	4	operating	operate	VERB
ajbmeb-2017	124	5	with	with	ADP
ajbmeb-2017	124	6	limited	limited	ADJ
ajbmeb-2017	124	7	resources	resource	NOUN
ajbmeb-2017	124	8	and	and	CCONJ
ajbmeb-2017	124	9	relying	rely	VERB
ajbmeb-2017	124	10	heavily	heavily	ADV
ajbmeb-2017	124	11	on	on	ADP
ajbmeb-2017	124	12	trust	trust	NOUN
ajbmeb-2017	124	13	,	,	PUNCT
ajbmeb-2017	124	14	are	be	AUX
ajbmeb-2017	124	15	particularly	particularly	ADV
ajbmeb-2017	124	16	vulnerable	vulnerable	ADJ
ajbmeb-2017	124	17	to	to	ADP
ajbmeb-2017	124	18	fraudulent	fraudulent	ADJ
ajbmeb-2017	124	19	activities	activity	NOUN
ajbmeb-2017	124	20	perpetrated	perpetrate	VERB
ajbmeb-2017	124	21	by	by	ADP
ajbmeb-2017	124	22	both	both	CCONJ
ajbmeb-2017	124	23	internal	internal	ADJ
ajbmeb-2017	124	24	and	and	CCONJ
ajbmeb-2017	124	25	external	external	ADJ
ajbmeb-2017	124	26	actors	actor	NOUN
ajbmeb-2017	124	27	(	(	PUNCT
ajbmeb-2017	124	28	lounsbury	lounsbury	PROPN
ajbmeb-2017	124	29	&	&	CCONJ
ajbmeb-2017	124	30	carberry	carberry	PROPN
ajbmeb-2017	124	31	,	,	PUNCT
ajbmeb-2017	124	32	2016	2016	NUM
ajbmeb-2017	124	33	)	)	PUNCT
ajbmeb-2017	124	34	.	.	PUNCT
ajbmeb-2017	125	1	the	the	DET
ajbmeb-2017	125	2	absence	absence	NOUN
ajbmeb-2017	125	3	of	of	ADP
ajbmeb-2017	125	4	stringent	stringent	ADJ
ajbmeb-2017	125	5	controls	control	NOUN
ajbmeb-2017	125	6	and	and	CCONJ
ajbmeb-2017	125	7	oversight	oversight	NOUN
ajbmeb-2017	125	8	mechanisms	mechanism	NOUN
ajbmeb-2017	125	9	can	can	AUX
ajbmeb-2017	125	10	create	create	VERB
ajbmeb-2017	125	11	opportunities	opportunity	NOUN
ajbmeb-2017	125	12	for	for	ADP
ajbmeb-2017	125	13	financial	financial	ADJ
ajbmeb-2017	125	14	misappropriation	misappropriation	NOUN
ajbmeb-2017	125	15	,	,	PUNCT
ajbmeb-2017	125	16	embezzlement	embezzlement	NOUN
ajbmeb-2017	125	17	,	,	PUNCT
ajbmeb-2017	125	18	and	and	CCONJ
ajbmeb-2017	125	19	other	other	ADJ
ajbmeb-2017	125	20	forms	form	NOUN
ajbmeb-2017	125	21	of	of	ADP
ajbmeb-2017	125	22	misconduct	misconduct	NOUN
ajbmeb-2017	125	23	(	(	PUNCT
ajbmeb-2017	125	24	schneider	schneider	NOUN
ajbmeb-2017	125	25	,	,	PUNCT
ajbmeb-2017	125	26	2016	2016	NUM
ajbmeb-2017	125	27	)	)	PUNCT
ajbmeb-2017	125	28	.	.	PUNCT
ajbmeb-2017	126	1	additionally	additionally	ADV
ajbmeb-2017	126	2	,	,	PUNCT
ajbmeb-2017	126	3	the	the	DET
ajbmeb-2017	126	4	altruistic	altruistic	ADJ
ajbmeb-2017	126	5	nature	nature	NOUN
ajbmeb-2017	126	6	of	of	ADP
ajbmeb-2017	126	7	many	many	ADJ
ajbmeb-2017	126	8	nonprofit	nonprofit	ADJ
ajbmeb-2017	126	9	endeavors	endeavor	NOUN
ajbmeb-2017	126	10	may	may	AUX
ajbmeb-2017	126	11	attract	attract	VERB
ajbmeb-2017	126	12	individuals	individual	NOUN
ajbmeb-2017	126	13	with	with	ADP
ajbmeb-2017	126	14	malicious	malicious	ADJ
ajbmeb-2017	126	15	intent	intent	NOUN
ajbmeb-2017	126	16	who	who	PRON
ajbmeb-2017	126	17	exploit	exploit	VERB
ajbmeb-2017	126	18	the	the	DET
ajbmeb-2017	126	19	organization	organization	NOUN
ajbmeb-2017	126	20	's	's	PART
ajbmeb-2017	126	21	mission	mission	NOUN
ajbmeb-2017	126	22	for	for	ADP
ajbmeb-2017	126	23	personal	personal	ADJ
ajbmeb-2017	126	24	gain	gain	NOUN
ajbmeb-2017	126	25	(	(	PUNCT
ajbmeb-2017	126	26	wehner	wehner	NOUN
ajbmeb-2017	126	27	,	,	PUNCT
ajbmeb-2017	126	28	2018	2018	NUM
ajbmeb-2017	126	29	)	)	PUNCT
ajbmeb-2017	126	30	.	.	PUNCT
ajbmeb-2017	127	1	to	to	PART
ajbmeb-2017	127	2	mitigate	mitigate	VERB
ajbmeb-2017	127	3	these	these	DET
ajbmeb-2017	127	4	risks	risk	NOUN
ajbmeb-2017	127	5	,	,	PUNCT
ajbmeb-2017	127	6	nonprofits	nonprofit	NOUN
ajbmeb-2017	127	7	must	must	AUX
ajbmeb-2017	127	8	prioritize	prioritize	VERB
ajbmeb-2017	127	9	the	the	DET
ajbmeb-2017	127	10	establishment	establishment	NOUN
ajbmeb-2017	127	11	of	of	ADP
ajbmeb-2017	127	12	robust	robust	ADJ
ajbmeb-2017	127	13	internal	internal	ADJ
ajbmeb-2017	127	14	control	control	NOUN
ajbmeb-2017	127	15	systems	system	NOUN
ajbmeb-2017	127	16	that	that	PRON
ajbmeb-2017	127	17	incorporate	incorporate	VERB
ajbmeb-2017	127	18	segregation	segregation	NOUN
ajbmeb-2017	127	19	of	of	ADP
ajbmeb-2017	127	20	duties	duty	NOUN
ajbmeb-2017	127	21	,	,	PUNCT
ajbmeb-2017	127	22	regular	regular	ADJ
ajbmeb-2017	127	23	monitoring	monitoring	NOUN
ajbmeb-2017	127	24	procedures	procedure	NOUN
ajbmeb-2017	127	25	,	,	PUNCT
ajbmeb-2017	127	26	and	and	CCONJ
ajbmeb-2017	127	27	whistleblower	whistleblower	NOUN
ajbmeb-2017	127	28	mechanisms	mechanism	NOUN
ajbmeb-2017	127	29	to	to	PART
ajbmeb-2017	127	30	detect	detect	VERB
ajbmeb-2017	127	31	and	and	CCONJ
ajbmeb-2017	127	32	deter	deter	VERB
ajbmeb-2017	127	33	fraudulent	fraudulent	ADJ
ajbmeb-2017	127	34	behavior	behavior	NOUN
ajbmeb-2017	127	35	while	while	SCONJ
ajbmeb-2017	127	36	fostering	foster	VERB
ajbmeb-2017	127	37	a	a	DET
ajbmeb-2017	127	38	culture	culture	NOUN
ajbmeb-2017	127	39	of	of	ADP
ajbmeb-2017	127	40	accountability	accountability	NOUN
ajbmeb-2017	127	41	and	and	CCONJ
ajbmeb-2017	127	42	transparency	transparency	NOUN
ajbmeb-2017	127	43	within	within	ADP
ajbmeb-2017	127	44	the	the	DET
ajbmeb-2017	127	45	organization	organization	NOUN
ajbmeb-2017	127	46	.	.	PUNCT
ajbmeb-2017	128	1	board	board	NOUN
ajbmeb-2017	128	2	governance	governance	NOUN
ajbmeb-2017	128	3	:	:	PUNCT
ajbmeb-2017	128	4	board	board	NOUN
ajbmeb-2017	128	5	governance	governance	NOUN
ajbmeb-2017	128	6	presents	present	VERB
ajbmeb-2017	128	7	challenges	challenge	NOUN
ajbmeb-2017	128	8	and	and	CCONJ
ajbmeb-2017	128	9	limitations	limitation	NOUN
ajbmeb-2017	128	10	to	to	ADP
ajbmeb-2017	128	11	the	the	DET
ajbmeb-2017	128	12	establishment	establishment	NOUN
ajbmeb-2017	128	13	and	and	CCONJ
ajbmeb-2017	128	14	maintenance	maintenance	NOUN
ajbmeb-2017	128	15	of	of	ADP
ajbmeb-2017	128	16	effective	effective	ADJ
ajbmeb-2017	128	17	internal	internal	ADJ
ajbmeb-2017	128	18	controls	control	NOUN
ajbmeb-2017	128	19	within	within	ADP
ajbmeb-2017	128	20	nonprofit	nonprofit	ADJ
ajbmeb-2017	128	21	organizations	organization	NOUN
ajbmeb-2017	128	22	.	.	PUNCT
ajbmeb-2017	129	1	nonprofit	nonprofit	ADJ
ajbmeb-2017	129	2	boards	board	NOUN
ajbmeb-2017	129	3	play	play	VERB
ajbmeb-2017	129	4	a	a	DET
ajbmeb-2017	129	5	crucial	crucial	ADJ
ajbmeb-2017	129	6	role	role	NOUN
ajbmeb-2017	129	7	in	in	ADP
ajbmeb-2017	129	8	setting	set	VERB
ajbmeb-2017	129	9	the	the	DET
ajbmeb-2017	129	10	strategic	strategic	ADJ
ajbmeb-2017	129	11	direction	direction	NOUN
ajbmeb-2017	129	12	,	,	PUNCT
ajbmeb-2017	129	13	overseeing	oversee	VERB
ajbmeb-2017	129	14	organizational	organizational	ADJ
ajbmeb-2017	129	15	activities	activity	NOUN
ajbmeb-2017	129	16	,	,	PUNCT
ajbmeb-2017	129	17	and	and	CCONJ
ajbmeb-2017	129	18	ensuring	ensure	VERB
ajbmeb-2017	129	19	compliance	compliance	NOUN
ajbmeb-2017	129	20	with	with	ADP
ajbmeb-2017	129	21	legal	legal	ADJ
ajbmeb-2017	129	22	and	and	CCONJ
ajbmeb-2017	129	23	ethical	ethical	ADJ
ajbmeb-2017	129	24	standards	standard	NOUN
ajbmeb-2017	129	25	(	(	PUNCT
ajbmeb-2017	129	26	herman	herman	PROPN
ajbmeb-2017	129	27	&	&	CCONJ
ajbmeb-2017	129	28	heimovics	heimovics	PROPN
ajbmeb-2017	129	29	,	,	PUNCT
ajbmeb-2017	129	30	2018	2018	NUM
ajbmeb-2017	129	31	)	)	PUNCT
ajbmeb-2017	129	32	.	.	PUNCT
ajbmeb-2017	130	1	however	however	ADV
ajbmeb-2017	130	2	,	,	PUNCT
ajbmeb-2017	130	3	board	board	NOUN
ajbmeb-2017	130	4	members	member	NOUN
ajbmeb-2017	130	5	may	may	AUX
ajbmeb-2017	130	6	lack	lack	VERB
ajbmeb-2017	130	7	the	the	DET
ajbmeb-2017	130	8	expertise	expertise	NOUN
ajbmeb-2017	130	9	or	or	CCONJ
ajbmeb-2017	130	10	understanding	understanding	NOUN
ajbmeb-2017	130	11	of	of	ADP
ajbmeb-2017	130	12	internal	internal	ADJ
ajbmeb-2017	130	13	control	control	NOUN
ajbmeb-2017	130	14	principles	principle	NOUN
ajbmeb-2017	130	15	necessary	necessary	ADJ
ajbmeb-2017	130	16	to	to	PART
ajbmeb-2017	130	17	provide	provide	VERB
ajbmeb-2017	130	18	adequate	adequate	ADJ
ajbmeb-2017	130	19	guidance	guidance	NOUN
ajbmeb-2017	130	20	and	and	CCONJ
ajbmeb-2017	130	21	oversight	oversight	NOUN
ajbmeb-2017	130	22	in	in	ADP
ajbmeb-2017	130	23	this	this	DET
ajbmeb-2017	130	24	area	area	NOUN
ajbmeb-2017	130	25	(	(	PUNCT
ajbmeb-2017	130	26	tinkelman	tinkelman	NOUN
ajbmeb-2017	130	27	et	et	PROPN
ajbmeb-2017	130	28	al	al	PROPN
ajbmeb-2017	130	29	.	.	PROPN
ajbmeb-2017	130	30	,	,	PUNCT
ajbmeb-2017	130	31	2020	2020	NUM
ajbmeb-2017	130	32	)	)	PUNCT
ajbmeb-2017	130	33	.	.	PUNCT
ajbmeb-2017	131	1	additionally	additionally	ADV
ajbmeb-2017	131	2	,	,	PUNCT
ajbmeb-2017	131	3	the	the	DET
ajbmeb-2017	131	4	composition	composition	NOUN
ajbmeb-2017	131	5	of	of	ADP
ajbmeb-2017	131	6	nonprofit	nonprofit	ADJ
ajbmeb-2017	131	7	boards	board	NOUN
ajbmeb-2017	131	8	,	,	PUNCT
ajbmeb-2017	131	9	often	often	ADV
ajbmeb-2017	131	10	comprised	comprise	VERB
ajbmeb-2017	131	11	of	of	ADP
ajbmeb-2017	131	12	volunteers	volunteer	NOUN
ajbmeb-2017	131	13	with	with	ADP
ajbmeb-2017	131	14	diverse	diverse	ADJ
ajbmeb-2017	131	15	backgrounds	background	NOUN
ajbmeb-2017	131	16	and	and	CCONJ
ajbmeb-2017	131	17	motivations	motivation	NOUN
ajbmeb-2017	131	18	,	,	PUNCT
ajbmeb-2017	131	19	can	can	AUX
ajbmeb-2017	131	20	lead	lead	VERB
ajbmeb-2017	131	21	to	to	ADP
ajbmeb-2017	131	22	differences	difference	NOUN
ajbmeb-2017	131	23	in	in	ADP
ajbmeb-2017	131	24	priorities	priority	NOUN
ajbmeb-2017	131	25	and	and	CCONJ
ajbmeb-2017	131	26	levels	level	NOUN
ajbmeb-2017	131	27	of	of	ADP
ajbmeb-2017	131	28	engagement	engagement	NOUN
ajbmeb-2017	131	29	,	,	PUNCT
ajbmeb-2017	131	30	potentially	potentially	ADV
ajbmeb-2017	131	31	impeding	impede	VERB
ajbmeb-2017	131	32	the	the	DET
ajbmeb-2017	131	33	implementation	implementation	NOUN
ajbmeb-2017	131	34	of	of	ADP
ajbmeb-2017	131	35	consistent	consistent	ADJ
ajbmeb-2017	131	36	and	and	CCONJ
ajbmeb-2017	131	37	rigorous	rigorous	ADJ
ajbmeb-2017	131	38	control	control	NOUN
ajbmeb-2017	131	39	measures	measure	NOUN
ajbmeb-2017	131	40	(	(	PUNCT
ajbmeb-2017	131	41	wehner	wehner	NOUN
ajbmeb-2017	131	42	,	,	PUNCT
ajbmeb-2017	131	43	2018	2018	NUM
ajbmeb-2017	131	44	)	)	PUNCT
ajbmeb-2017	131	45	.	.	PUNCT
ajbmeb-2017	132	1	to	to	PART
ajbmeb-2017	132	2	address	address	VERB
ajbmeb-2017	132	3	these	these	DET
ajbmeb-2017	132	4	challenges	challenge	NOUN
ajbmeb-2017	132	5	,	,	PUNCT
ajbmeb-2017	132	6	nonprofit	nonprofit	ADJ
ajbmeb-2017	132	7	organizations	organization	NOUN
ajbmeb-2017	132	8	must	must	AUX
ajbmeb-2017	132	9	invest	invest	VERB
ajbmeb-2017	132	10	in	in	ADP
ajbmeb-2017	132	11	board	board	NOUN
ajbmeb-2017	132	12	education	education	NOUN
ajbmeb-2017	132	13	and	and	CCONJ
ajbmeb-2017	132	14	training	training	NOUN
ajbmeb-2017	132	15	initiatives	initiative	NOUN
ajbmeb-2017	132	16	to	to	PART
ajbmeb-2017	132	17	enhance	enhance	VERB
ajbmeb-2017	132	18	directors	director	NOUN
ajbmeb-2017	132	19	'	'	PART
ajbmeb-2017	132	20	understanding	understanding	NOUN
ajbmeb-2017	132	21	of	of	ADP
ajbmeb-2017	132	22	internal	internal	ADJ
ajbmeb-2017	132	23	control	control	NOUN
ajbmeb-2017	132	24	concepts	concept	NOUN
ajbmeb-2017	132	25	and	and	CCONJ
ajbmeb-2017	132	26	their	their	PRON
ajbmeb-2017	132	27	role	role	NOUN
ajbmeb-2017	132	28	in	in	ADP
ajbmeb-2017	132	29	ensuring	ensure	VERB
ajbmeb-2017	132	30	organizational	organizational	ADJ
ajbmeb-2017	132	31	accountability	accountability	NOUN
ajbmeb-2017	132	32	and	and	CCONJ
ajbmeb-2017	132	33	effectiveness	effectiveness	NOUN
ajbmeb-2017	132	34	.	.	PUNCT
ajbmeb-2017	133	1	american	american	ADJ
ajbmeb-2017	133	2	journal	journal	PROPN
ajbmeb-2017	133	3	of	of	ADP
ajbmeb-2017	133	4	business	business	NOUN
ajbmeb-2017	133	5	management	management	NOUN
ajbmeb-2017	133	6	,	,	PUNCT
ajbmeb-2017	133	7	economics	economic	NOUN
ajbmeb-2017	133	8	and	and	CCONJ
ajbmeb-2017	133	9	banking	banking	NOUN
ajbmeb-2017	133	10	volume	volume	NOUN
ajbmeb-2017	133	11	23	23	NUM
ajbmeb-2017	133	12	april	april	PROPN
ajbmeb-2017	133	13	2024	2024	NUM
ajbmeb-2017	133	14	p	p	NOUN
ajbmeb-2017	133	15	a	a	DET
ajbmeb-2017	133	16	g	g	NOUN
ajbmeb-2017	133	17	e	e	NOUN
ajbmeb-2017	133	18	|	|	ADV
ajbmeb-2017	133	19	189	189	NUM
ajbmeb-2017	133	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	133	21	case	case	NOUN
ajbmeb-2017	133	22	studies	study	NOUN
ajbmeb-2017	133	23	:	:	PUNCT
ajbmeb-2017	133	24	successful	successful	ADJ
ajbmeb-2017	133	25	implementation	implementation	NOUN
ajbmeb-2017	133	26	of	of	ADP
ajbmeb-2017	133	27	internal	internal	ADJ
ajbmeb-2017	133	28	controls	control	NOUN
ajbmeb-2017	133	29	case	case	NOUN
ajbmeb-2017	133	30	study	study	NOUN
ajbmeb-2017	133	31	1	1	NUM
ajbmeb-2017	133	32	:	:	PUNCT
ajbmeb-2017	133	33	company	company	NOUN
ajbmeb-2017	133	34	x	x	PRON
ajbmeb-2017	133	35	's	's	PART
ajbmeb-2017	133	36	strengthened	strengthen	VERB
ajbmeb-2017	133	37	financial	financial	ADJ
ajbmeb-2017	133	38	reporting	reporting	NOUN
ajbmeb-2017	133	39	processes	process	NOUN
ajbmeb-2017	133	40	company	company	NOUN
ajbmeb-2017	133	41	x	x	NOUN
ajbmeb-2017	133	42	,	,	PUNCT
ajbmeb-2017	133	43	a	a	DET
ajbmeb-2017	133	44	mid	mid	ADJ
ajbmeb-2017	133	45	-	-	ADJ
ajbmeb-2017	133	46	sized	sized	ADJ
ajbmeb-2017	133	47	manufacturing	manufacturing	NOUN
ajbmeb-2017	133	48	firm	firm	NOUN
ajbmeb-2017	133	49	,	,	PUNCT
ajbmeb-2017	133	50	faced	face	VERB
ajbmeb-2017	133	51	challenges	challenge	NOUN
ajbmeb-2017	133	52	with	with	ADP
ajbmeb-2017	133	53	its	its	PRON
ajbmeb-2017	133	54	financial	financial	ADJ
ajbmeb-2017	133	55	reporting	reporting	NOUN
ajbmeb-2017	133	56	accuracy	accuracy	NOUN
ajbmeb-2017	133	57	and	and	CCONJ
ajbmeb-2017	133	58	timeliness	timeliness	NOUN
ajbmeb-2017	133	59	due	due	ADP
ajbmeb-2017	133	60	to	to	ADP
ajbmeb-2017	133	61	manual	manual	ADJ
ajbmeb-2017	133	62	processes	process	NOUN
ajbmeb-2017	133	63	and	and	CCONJ
ajbmeb-2017	133	64	decentralized	decentralized	ADJ
ajbmeb-2017	133	65	systems	system	NOUN
ajbmeb-2017	133	66	.	.	PUNCT
ajbmeb-2017	134	1	recognizing	recognize	VERB
ajbmeb-2017	134	2	the	the	DET
ajbmeb-2017	134	3	importance	importance	NOUN
ajbmeb-2017	134	4	of	of	ADP
ajbmeb-2017	134	5	internal	internal	ADJ
ajbmeb-2017	134	6	controls	control	NOUN
ajbmeb-2017	134	7	,	,	PUNCT
ajbmeb-2017	134	8	they	they	PRON
ajbmeb-2017	134	9	implemented	implement	VERB
ajbmeb-2017	134	10	a	a	DET
ajbmeb-2017	134	11	comprehensive	comprehensive	ADJ
ajbmeb-2017	134	12	framework	framework	NOUN
ajbmeb-2017	134	13	guided	guide	VERB
ajbmeb-2017	134	14	by	by	ADP
ajbmeb-2017	134	15	coso	coso	PROPN
ajbmeb-2017	134	16	(	(	PUNCT
ajbmeb-2017	134	17	committee	committee	NOUN
ajbmeb-2017	134	18	of	of	ADP
ajbmeb-2017	134	19	sponsoring	sponsor	VERB
ajbmeb-2017	134	20	organizations	organization	NOUN
ajbmeb-2017	134	21	of	of	ADP
ajbmeb-2017	134	22	the	the	DET
ajbmeb-2017	134	23	treadway	treadway	PROPN
ajbmeb-2017	134	24	commission	commission	NOUN
ajbmeb-2017	134	25	)	)	PUNCT
ajbmeb-2017	134	26	principles	principle	NOUN
ajbmeb-2017	134	27	.	.	PUNCT
ajbmeb-2017	135	1	this	this	PRON
ajbmeb-2017	135	2	included	include	VERB
ajbmeb-2017	135	3	segregation	segregation	NOUN
ajbmeb-2017	135	4	of	of	ADP
ajbmeb-2017	135	5	duties	duty	NOUN
ajbmeb-2017	135	6	,	,	PUNCT
ajbmeb-2017	135	7	regular	regular	ADJ
ajbmeb-2017	135	8	reconciliations	reconciliation	NOUN
ajbmeb-2017	135	9	,	,	PUNCT
ajbmeb-2017	135	10	and	and	CCONJ
ajbmeb-2017	135	11	automated	automate	VERB
ajbmeb-2017	135	12	workflows	workflow	NOUN
ajbmeb-2017	135	13	using	use	VERB
ajbmeb-2017	135	14	erp	erp	PROPN
ajbmeb-2017	135	15	software	software	NOUN
ajbmeb-2017	135	16	.	.	PUNCT
ajbmeb-2017	136	1	the	the	DET
ajbmeb-2017	136	2	implementation	implementation	NOUN
ajbmeb-2017	136	3	led	lead	VERB
ajbmeb-2017	136	4	to	to	ADP
ajbmeb-2017	136	5	significant	significant	ADJ
ajbmeb-2017	136	6	improvements	improvement	NOUN
ajbmeb-2017	136	7	:	:	PUNCT
ajbmeb-2017	136	8	financial	financial	ADJ
ajbmeb-2017	136	9	statements	statement	NOUN
ajbmeb-2017	136	10	were	be	AUX
ajbmeb-2017	136	11	produced	produce	VERB
ajbmeb-2017	136	12	faster	fast	ADV
ajbmeb-2017	136	13	with	with	ADP
ajbmeb-2017	136	14	reduced	reduced	ADJ
ajbmeb-2017	136	15	errors	error	NOUN
ajbmeb-2017	136	16	,	,	PUNCT
ajbmeb-2017	136	17	enhancing	enhance	VERB
ajbmeb-2017	136	18	trust	trust	NOUN
ajbmeb-2017	136	19	among	among	ADP
ajbmeb-2017	136	20	stakeholders	stakeholder	NOUN
ajbmeb-2017	136	21	.	.	PUNCT
ajbmeb-2017	137	1	this	this	DET
ajbmeb-2017	137	2	success	success	NOUN
ajbmeb-2017	137	3	was	be	AUX
ajbmeb-2017	137	4	highlighted	highlight	VERB
ajbmeb-2017	137	5	in	in	ADP
ajbmeb-2017	137	6	their	their	PRON
ajbmeb-2017	137	7	annual	annual	ADJ
ajbmeb-2017	137	8	report	report	NOUN
ajbmeb-2017	137	9	,	,	PUNCT
ajbmeb-2017	137	10	demonstrating	demonstrate	VERB
ajbmeb-2017	137	11	their	their	PRON
ajbmeb-2017	137	12	commitment	commitment	NOUN
ajbmeb-2017	137	13	to	to	ADP
ajbmeb-2017	137	14	transparency	transparency	NOUN
ajbmeb-2017	137	15	and	and	CCONJ
ajbmeb-2017	137	16	corporate	corporate	ADJ
ajbmeb-2017	137	17	governance	governance	NOUN
ajbmeb-2017	137	18	(	(	PUNCT
ajbmeb-2017	137	19	smith	smith	PROPN
ajbmeb-2017	137	20	et	et	PROPN
ajbmeb-2017	137	21	al	al	PROPN
ajbmeb-2017	137	22	.	.	PROPN
ajbmeb-2017	137	23	,	,	PUNCT
ajbmeb-2017	137	24	2018	2018	NUM
ajbmeb-2017	137	25	)	)	PUNCT
ajbmeb-2017	137	26	.	.	PUNCT
ajbmeb-2017	138	1	case	case	NOUN
ajbmeb-2017	138	2	study	study	NOUN
ajbmeb-2017	138	3	2	2	NUM
ajbmeb-2017	138	4	:	:	PUNCT
ajbmeb-2017	138	5	retail	retail	ADJ
ajbmeb-2017	138	6	chain	chain	NOUN
ajbmeb-2017	138	7	y	y	PROPN
ajbmeb-2017	138	8	's	's	PART
ajbmeb-2017	138	9	fraud	fraud	NOUN
ajbmeb-2017	138	10	prevention	prevention	NOUN
ajbmeb-2017	138	11	measures	measure	NOUN
ajbmeb-2017	138	12	retail	retail	ADJ
ajbmeb-2017	138	13	chain	chain	NOUN
ajbmeb-2017	138	14	y	y	PROPN
ajbmeb-2017	138	15	faced	face	VERB
ajbmeb-2017	138	16	fraud	fraud	NOUN
ajbmeb-2017	138	17	risks	risk	NOUN
ajbmeb-2017	138	18	across	across	ADP
ajbmeb-2017	138	19	its	its	PRON
ajbmeb-2017	138	20	multiple	multiple	ADJ
ajbmeb-2017	138	21	locations	location	NOUN
ajbmeb-2017	138	22	,	,	PUNCT
ajbmeb-2017	138	23	threatening	threaten	VERB
ajbmeb-2017	138	24	both	both	CCONJ
ajbmeb-2017	138	25	financial	financial	ADJ
ajbmeb-2017	138	26	stability	stability	NOUN
ajbmeb-2017	138	27	and	and	CCONJ
ajbmeb-2017	138	28	reputation	reputation	NOUN
ajbmeb-2017	138	29	.	.	PUNCT
ajbmeb-2017	139	1	to	to	PART
ajbmeb-2017	139	2	combat	combat	VERB
ajbmeb-2017	139	3	this	this	PRON
ajbmeb-2017	139	4	,	,	PUNCT
ajbmeb-2017	139	5	they	they	PRON
ajbmeb-2017	139	6	developed	develop	VERB
ajbmeb-2017	139	7	robust	robust	ADJ
ajbmeb-2017	139	8	internal	internal	ADJ
ajbmeb-2017	139	9	controls	control	NOUN
ajbmeb-2017	139	10	focusing	focus	VERB
ajbmeb-2017	139	11	on	on	ADP
ajbmeb-2017	139	12	prevention	prevention	NOUN
ajbmeb-2017	139	13	,	,	PUNCT
ajbmeb-2017	139	14	detection	detection	NOUN
ajbmeb-2017	139	15	,	,	PUNCT
ajbmeb-2017	139	16	and	and	CCONJ
ajbmeb-2017	139	17	response	response	NOUN
ajbmeb-2017	139	18	.	.	PUNCT
ajbmeb-2017	140	1	one	one	NUM
ajbmeb-2017	140	2	key	key	ADJ
ajbmeb-2017	140	3	initiative	initiative	NOUN
ajbmeb-2017	140	4	was	be	AUX
ajbmeb-2017	140	5	the	the	DET
ajbmeb-2017	140	6	implementation	implementation	NOUN
ajbmeb-2017	140	7	of	of	ADP
ajbmeb-2017	140	8	a	a	DET
ajbmeb-2017	140	9	whistleblower	whistleblower	NOUN
ajbmeb-2017	140	10	hotline	hotline	NOUN
ajbmeb-2017	140	11	to	to	PART
ajbmeb-2017	140	12	encourage	encourage	VERB
ajbmeb-2017	140	13	employees	employee	NOUN
ajbmeb-2017	140	14	to	to	PART
ajbmeb-2017	140	15	report	report	VERB
ajbmeb-2017	140	16	suspicious	suspicious	ADJ
ajbmeb-2017	140	17	activities	activity	NOUN
ajbmeb-2017	140	18	anonymously	anonymously	ADV
ajbmeb-2017	140	19	.	.	PUNCT
ajbmeb-2017	141	1	additionally	additionally	ADV
ajbmeb-2017	141	2	,	,	PUNCT
ajbmeb-2017	141	3	they	they	PRON
ajbmeb-2017	141	4	introduced	introduce	VERB
ajbmeb-2017	141	5	surprise	surprise	NOUN
ajbmeb-2017	141	6	audits	audits	NOUN
ajbmeb-2017	141	7	and	and	CCONJ
ajbmeb-2017	141	8	stringent	stringent	ADJ
ajbmeb-2017	141	9	authorization	authorization	NOUN
ajbmeb-2017	141	10	processes	process	NOUN
ajbmeb-2017	141	11	for	for	ADP
ajbmeb-2017	141	12	transactions	transaction	NOUN
ajbmeb-2017	141	13	.	.	PUNCT
ajbmeb-2017	142	1	as	as	ADP
ajbmeb-2017	142	2	a	a	DET
ajbmeb-2017	142	3	result	result	NOUN
ajbmeb-2017	142	4	,	,	PUNCT
ajbmeb-2017	142	5	instances	instance	NOUN
ajbmeb-2017	142	6	of	of	ADP
ajbmeb-2017	142	7	fraud	fraud	NOUN
ajbmeb-2017	142	8	decreased	decrease	VERB
ajbmeb-2017	142	9	significantly	significantly	ADV
ajbmeb-2017	142	10	,	,	PUNCT
ajbmeb-2017	142	11	leading	lead	VERB
ajbmeb-2017	142	12	to	to	AUX
ajbmeb-2017	142	13	cost	cost	VERB
ajbmeb-2017	142	14	savings	saving	NOUN
ajbmeb-2017	142	15	and	and	CCONJ
ajbmeb-2017	142	16	safeguarding	safeguard	VERB
ajbmeb-2017	142	17	the	the	DET
ajbmeb-2017	142	18	company	company	NOUN
ajbmeb-2017	142	19	's	's	PART
ajbmeb-2017	142	20	integrity	integrity	NOUN
ajbmeb-2017	142	21	.	.	PUNCT
ajbmeb-2017	143	1	this	this	DET
ajbmeb-2017	143	2	case	case	NOUN
ajbmeb-2017	143	3	exemplifies	exemplify	VERB
ajbmeb-2017	143	4	how	how	SCONJ
ajbmeb-2017	143	5	proactive	proactive	ADJ
ajbmeb-2017	143	6	internal	internal	ADJ
ajbmeb-2017	143	7	controls	control	NOUN
ajbmeb-2017	143	8	can	can	AUX
ajbmeb-2017	143	9	mitigate	mitigate	VERB
ajbmeb-2017	143	10	risks	risk	NOUN
ajbmeb-2017	143	11	and	and	CCONJ
ajbmeb-2017	143	12	protect	protect	VERB
ajbmeb-2017	143	13	organizational	organizational	ADJ
ajbmeb-2017	143	14	assets	asset	NOUN
ajbmeb-2017	143	15	(	(	PUNCT
ajbmeb-2017	143	16	jones	jones	PROPN
ajbmeb-2017	143	17	&	&	CCONJ
ajbmeb-2017	143	18	brown	brown	PROPN
ajbmeb-2017	143	19	,	,	PUNCT
ajbmeb-2017	143	20	2019	2019	NUM
ajbmeb-2017	143	21	)	)	PUNCT
ajbmeb-2017	143	22	.	.	PUNCT
ajbmeb-2017	144	1	case	case	NOUN
ajbmeb-2017	144	2	study	study	NOUN
ajbmeb-2017	144	3	3	3	NUM
ajbmeb-2017	144	4	:	:	PUNCT
ajbmeb-2017	144	5	tech	tech	NOUN
ajbmeb-2017	144	6	startup	startup	NOUN
ajbmeb-2017	145	1	z	z	PROPN
ajbmeb-2017	145	2	's	's	PART
ajbmeb-2017	145	3	compliance	compliance	NOUN
ajbmeb-2017	145	4	with	with	ADP
ajbmeb-2017	145	5	regulatory	regulatory	ADJ
ajbmeb-2017	145	6	standards	standard	NOUN
ajbmeb-2017	145	7	tech	tech	NOUN
ajbmeb-2017	145	8	startup	startup	NOUN
ajbmeb-2017	145	9	z	z	PROPN
ajbmeb-2017	145	10	,	,	PUNCT
ajbmeb-2017	145	11	operating	operate	VERB
ajbmeb-2017	145	12	in	in	ADP
ajbmeb-2017	145	13	a	a	DET
ajbmeb-2017	145	14	highly	highly	ADV
ajbmeb-2017	145	15	regulated	regulate	VERB
ajbmeb-2017	145	16	industry	industry	NOUN
ajbmeb-2017	145	17	,	,	PUNCT
ajbmeb-2017	145	18	needed	need	VERB
ajbmeb-2017	145	19	to	to	PART
ajbmeb-2017	145	20	ensure	ensure	VERB
ajbmeb-2017	145	21	compliance	compliance	NOUN
ajbmeb-2017	145	22	with	with	ADP
ajbmeb-2017	145	23	various	various	ADJ
ajbmeb-2017	145	24	laws	law	NOUN
ajbmeb-2017	145	25	and	and	CCONJ
ajbmeb-2017	145	26	standards	standard	NOUN
ajbmeb-2017	145	27	to	to	PART
ajbmeb-2017	145	28	sustain	sustain	VERB
ajbmeb-2017	145	29	growth	growth	NOUN
ajbmeb-2017	145	30	.	.	PUNCT
ajbmeb-2017	146	1	despite	despite	SCONJ
ajbmeb-2017	146	2	limited	limited	ADJ
ajbmeb-2017	146	3	resources	resource	NOUN
ajbmeb-2017	146	4	,	,	PUNCT
ajbmeb-2017	146	5	they	they	PRON
ajbmeb-2017	146	6	prioritized	prioritize	VERB
ajbmeb-2017	146	7	internal	internal	ADJ
ajbmeb-2017	146	8	controls	control	NOUN
ajbmeb-2017	146	9	to	to	PART
ajbmeb-2017	146	10	uphold	uphold	VERB
ajbmeb-2017	146	11	integrity	integrity	NOUN
ajbmeb-2017	146	12	and	and	CCONJ
ajbmeb-2017	146	13	meet	meet	VERB
ajbmeb-2017	146	14	regulatory	regulatory	ADJ
ajbmeb-2017	146	15	requirements	requirement	NOUN
ajbmeb-2017	146	16	.	.	PUNCT
ajbmeb-2017	147	1	through	through	ADP
ajbmeb-2017	147	2	a	a	DET
ajbmeb-2017	147	3	risk	risk	NOUN
ajbmeb-2017	147	4	assessment	assessment	NOUN
ajbmeb-2017	147	5	process	process	NOUN
ajbmeb-2017	147	6	,	,	PUNCT
ajbmeb-2017	147	7	they	they	PRON
ajbmeb-2017	147	8	identified	identify	VERB
ajbmeb-2017	147	9	key	key	ADJ
ajbmeb-2017	147	10	compliance	compliance	NOUN
ajbmeb-2017	147	11	areas	area	NOUN
ajbmeb-2017	147	12	and	and	CCONJ
ajbmeb-2017	147	13	implemented	implement	VERB
ajbmeb-2017	147	14	control	control	NOUN
ajbmeb-2017	147	15	measures	measure	NOUN
ajbmeb-2017	147	16	accordingly	accordingly	ADV
ajbmeb-2017	147	17	.	.	PUNCT
ajbmeb-2017	148	1	this	this	PRON
ajbmeb-2017	148	2	included	include	VERB
ajbmeb-2017	148	3	data	data	NOUN
ajbmeb-2017	148	4	encryption	encryption	NOUN
ajbmeb-2017	148	5	protocols	protocol	NOUN
ajbmeb-2017	148	6	,	,	PUNCT
ajbmeb-2017	148	7	regular	regular	ADJ
ajbmeb-2017	148	8	audits	audits	NOUN
ajbmeb-2017	148	9	,	,	PUNCT
ajbmeb-2017	148	10	and	and	CCONJ
ajbmeb-2017	148	11	employee	employee	NOUN
ajbmeb-2017	148	12	training	training	NOUN
ajbmeb-2017	148	13	on	on	ADP
ajbmeb-2017	148	14	data	datum	NOUN
ajbmeb-2017	148	15	privacy	privacy	NOUN
ajbmeb-2017	148	16	laws	law	NOUN
ajbmeb-2017	148	17	.	.	PUNCT
ajbmeb-2017	149	1	their	their	PRON
ajbmeb-2017	149	2	dedication	dedication	NOUN
ajbmeb-2017	149	3	to	to	ADP
ajbmeb-2017	149	4	compliance	compliance	NOUN
ajbmeb-2017	149	5	not	not	PART
ajbmeb-2017	149	6	only	only	ADV
ajbmeb-2017	149	7	averted	avert	VERB
ajbmeb-2017	149	8	legal	legal	ADJ
ajbmeb-2017	149	9	penalties	penalty	NOUN
ajbmeb-2017	149	10	but	but	CCONJ
ajbmeb-2017	149	11	also	also	ADV
ajbmeb-2017	149	12	instilled	instill	VERB
ajbmeb-2017	149	13	trust	trust	NOUN
ajbmeb-2017	149	14	among	among	ADP
ajbmeb-2017	149	15	investors	investor	NOUN
ajbmeb-2017	149	16	and	and	CCONJ
ajbmeb-2017	149	17	customers	customer	NOUN
ajbmeb-2017	149	18	,	,	PUNCT
ajbmeb-2017	149	19	facilitating	facilitate	VERB
ajbmeb-2017	149	20	further	further	ADJ
ajbmeb-2017	149	21	expansion	expansion	NOUN
ajbmeb-2017	149	22	and	and	CCONJ
ajbmeb-2017	149	23	partnerships	partnership	NOUN
ajbmeb-2017	149	24	(	(	PUNCT
ajbmeb-2017	149	25	lee	lee	PROPN
ajbmeb-2017	149	26	&	&	CCONJ
ajbmeb-2017	149	27	kim	kim	PROPN
ajbmeb-2017	149	28	,	,	PUNCT
ajbmeb-2017	149	29	2020	2020	NUM
ajbmeb-2017	149	30	)	)	PUNCT
ajbmeb-2017	149	31	.	.	PUNCT
ajbmeb-2017	150	1	case	case	NOUN
ajbmeb-2017	150	2	study	study	NOUN
ajbmeb-2017	150	3	4	4	NUM
ajbmeb-2017	150	4	:	:	PUNCT
ajbmeb-2017	150	5	financial	financial	ADJ
ajbmeb-2017	150	6	institution	institution	NOUN
ajbmeb-2017	150	7	w	w	PROPN
ajbmeb-2017	150	8	's	's	PART
ajbmeb-2017	150	9	enhanced	enhance	VERB
ajbmeb-2017	150	10	risk	risk	NOUN
ajbmeb-2017	150	11	management	management	NOUN
ajbmeb-2017	150	12	framework	framework	NOUN
ajbmeb-2017	150	13	financial	financial	ADJ
ajbmeb-2017	150	14	institution	institution	NOUN
ajbmeb-2017	150	15	w	w	NOUN
ajbmeb-2017	150	16	recognized	recognize	VERB
ajbmeb-2017	150	17	the	the	DET
ajbmeb-2017	150	18	importance	importance	NOUN
ajbmeb-2017	150	19	of	of	ADP
ajbmeb-2017	150	20	robust	robust	ADJ
ajbmeb-2017	150	21	risk	risk	NOUN
ajbmeb-2017	150	22	management	management	NOUN
ajbmeb-2017	150	23	in	in	ADP
ajbmeb-2017	150	24	maintaining	maintain	VERB
ajbmeb-2017	150	25	stability	stability	NOUN
ajbmeb-2017	150	26	amidst	amidst	ADP
ajbmeb-2017	150	27	market	market	NOUN
ajbmeb-2017	150	28	uncertainties	uncertainty	NOUN
ajbmeb-2017	150	29	.	.	PUNCT
ajbmeb-2017	151	1	they	they	PRON
ajbmeb-2017	151	2	revamped	revamp	VERB
ajbmeb-2017	151	3	their	their	PRON
ajbmeb-2017	151	4	internal	internal	ADJ
ajbmeb-2017	151	5	control	control	NOUN
ajbmeb-2017	151	6	framework	framework	NOUN
ajbmeb-2017	151	7	to	to	PART
ajbmeb-2017	151	8	align	align	VERB
ajbmeb-2017	151	9	with	with	ADP
ajbmeb-2017	151	10	basel	basel	PROPN
ajbmeb-2017	151	11	iii	iii	PROPN
ajbmeb-2017	151	12	regulations	regulation	NOUN
ajbmeb-2017	151	13	and	and	CCONJ
ajbmeb-2017	151	14	best	good	ADJ
ajbmeb-2017	151	15	practices	practice	NOUN
ajbmeb-2017	151	16	in	in	ADP
ajbmeb-2017	151	17	the	the	DET
ajbmeb-2017	151	18	banking	banking	NOUN
ajbmeb-2017	151	19	sector	sector	NOUN
ajbmeb-2017	151	20	.	.	PUNCT
ajbmeb-2017	152	1	this	this	PRON
ajbmeb-2017	152	2	involved	involve	VERB
ajbmeb-2017	152	3	strengthening	strengthen	VERB
ajbmeb-2017	152	4	credit	credit	NOUN
ajbmeb-2017	152	5	risk	risk	NOUN
ajbmeb-2017	152	6	assessment	assessment	NOUN
ajbmeb-2017	152	7	processes	process	NOUN
ajbmeb-2017	152	8	,	,	PUNCT
ajbmeb-2017	152	9	implementing	implement	VERB
ajbmeb-2017	152	10	stress	stress	NOUN
ajbmeb-2017	152	11	testing	testing	NOUN
ajbmeb-2017	152	12	mechanisms	mechanism	NOUN
ajbmeb-2017	152	13	,	,	PUNCT
ajbmeb-2017	152	14	and	and	CCONJ
ajbmeb-2017	152	15	enhancing	enhance	VERB
ajbmeb-2017	152	16	board	board	NOUN
ajbmeb-2017	152	17	oversight	oversight	NOUN
ajbmeb-2017	152	18	.	.	PUNCT
ajbmeb-2017	153	1	the	the	DET
ajbmeb-2017	153	2	proactive	proactive	ADJ
ajbmeb-2017	153	3	approach	approach	NOUN
ajbmeb-2017	153	4	to	to	ADP
ajbmeb-2017	153	5	risk	risk	NOUN
ajbmeb-2017	153	6	management	management	NOUN
ajbmeb-2017	153	7	enabled	enable	VERB
ajbmeb-2017	153	8	them	they	PRON
ajbmeb-2017	153	9	to	to	PART
ajbmeb-2017	153	10	navigate	navigate	VERB
ajbmeb-2017	153	11	economic	economic	ADJ
ajbmeb-2017	153	12	downturns	downturn	NOUN
ajbmeb-2017	153	13	effectively	effectively	ADV
ajbmeb-2017	153	14	,	,	PUNCT
ajbmeb-2017	153	15	minimizing	minimize	VERB
ajbmeb-2017	153	16	losses	loss	NOUN
ajbmeb-2017	153	17	and	and	CCONJ
ajbmeb-2017	153	18	ensuring	ensure	VERB
ajbmeb-2017	153	19	regulatory	regulatory	ADJ
ajbmeb-2017	153	20	compliance	compliance	NOUN
ajbmeb-2017	153	21	.	.	PUNCT
ajbmeb-2017	154	1	consequently	consequently	ADV
ajbmeb-2017	154	2	,	,	PUNCT
ajbmeb-2017	154	3	they	they	PRON
ajbmeb-2017	154	4	maintained	maintain	VERB
ajbmeb-2017	154	5	investor	investor	NOUN
ajbmeb-2017	154	6	confidence	confidence	NOUN
ajbmeb-2017	154	7	and	and	CCONJ
ajbmeb-2017	154	8	sustained	sustain	VERB
ajbmeb-2017	154	9	long	long	ADJ
ajbmeb-2017	154	10	-	-	PUNCT
ajbmeb-2017	154	11	term	term	NOUN
ajbmeb-2017	154	12	profitability	profitability	NOUN
ajbmeb-2017	154	13	,	,	PUNCT
ajbmeb-2017	154	14	showcasing	showcase	VERB
ajbmeb-2017	154	15	the	the	DET
ajbmeb-2017	154	16	strategic	strategic	ADJ
ajbmeb-2017	154	17	value	value	NOUN
ajbmeb-2017	154	18	of	of	ADP
ajbmeb-2017	154	19	internal	internal	ADJ
ajbmeb-2017	154	20	controls	control	NOUN
ajbmeb-2017	154	21	in	in	ADP
ajbmeb-2017	154	22	the	the	DET
ajbmeb-2017	154	23	financial	financial	ADJ
ajbmeb-2017	154	24	industry	industry	NOUN
ajbmeb-2017	154	25	(	(	PUNCT
ajbmeb-2017	154	26	brown	brown	PROPN
ajbmeb-2017	154	27	&	&	CCONJ
ajbmeb-2017	154	28	evans	evans	PROPN
ajbmeb-2017	154	29	,	,	PUNCT
ajbmeb-2017	154	30	2021	2021	NUM
ajbmeb-2017	154	31	)	)	PUNCT
ajbmeb-2017	154	32	.	.	PUNCT
ajbmeb-2017	155	1	case	case	NOUN
ajbmeb-2017	155	2	study	study	NOUN
ajbmeb-2017	155	3	5	5	NUM
ajbmeb-2017	155	4	:	:	PUNCT
ajbmeb-2017	155	5	healthcare	healthcare	NOUN
ajbmeb-2017	155	6	provider	provider	NOUN
ajbmeb-2017	155	7	v	v	NOUN
ajbmeb-2017	155	8	's	's	PART
ajbmeb-2017	155	9	improved	improve	VERB
ajbmeb-2017	155	10	patient	patient	ADJ
ajbmeb-2017	155	11	data	datum	NOUN
ajbmeb-2017	155	12	security	security	NOUN
ajbmeb-2017	155	13	healthcare	healthcare	NOUN
ajbmeb-2017	155	14	provider	provider	NOUN
ajbmeb-2017	155	15	v	v	ADP
ajbmeb-2017	155	16	faced	face	VERB
ajbmeb-2017	155	17	increasing	increase	VERB
ajbmeb-2017	155	18	cybersecurity	cybersecurity	NOUN
ajbmeb-2017	155	19	threats	threat	NOUN
ajbmeb-2017	155	20	and	and	CCONJ
ajbmeb-2017	155	21	regulatory	regulatory	ADJ
ajbmeb-2017	155	22	scrutiny	scrutiny	NOUN
ajbmeb-2017	155	23	regarding	regard	VERB
ajbmeb-2017	155	24	patient	patient	ADJ
ajbmeb-2017	155	25	data	datum	NOUN
ajbmeb-2017	155	26	protection	protection	NOUN
ajbmeb-2017	155	27	.	.	PUNCT
ajbmeb-2017	156	1	to	to	PART
ajbmeb-2017	156	2	address	address	VERB
ajbmeb-2017	156	3	these	these	DET
ajbmeb-2017	156	4	challenges	challenge	NOUN
ajbmeb-2017	156	5	,	,	PUNCT
ajbmeb-2017	156	6	they	they	PRON
ajbmeb-2017	156	7	invested	invest	VERB
ajbmeb-2017	156	8	in	in	ADP
ajbmeb-2017	156	9	robust	robust	ADJ
ajbmeb-2017	156	10	internal	internal	ADJ
ajbmeb-2017	156	11	controls	control	NOUN
ajbmeb-2017	156	12	tailored	tailor	VERB
ajbmeb-2017	156	13	american	american	ADJ
ajbmeb-2017	156	14	journal	journal	PROPN
ajbmeb-2017	156	15	of	of	ADP
ajbmeb-2017	156	16	business	business	NOUN
ajbmeb-2017	156	17	management	management	NOUN
ajbmeb-2017	156	18	,	,	PUNCT
ajbmeb-2017	156	19	economics	economic	NOUN
ajbmeb-2017	156	20	and	and	CCONJ
ajbmeb-2017	156	21	banking	banking	NOUN
ajbmeb-2017	156	22	volume	volume	NOUN
ajbmeb-2017	156	23	23	23	NUM
ajbmeb-2017	156	24	april	april	PROPN
ajbmeb-2017	156	25	2024	2024	NUM
ajbmeb-2017	156	26	p	p	NOUN
ajbmeb-2017	157	1	a	a	DET
ajbmeb-2017	157	2	g	g	NOUN
ajbmeb-2017	157	3	e	e	NOUN
ajbmeb-2017	157	4	|	|	NOUN
ajbmeb-2017	157	5	190	190	NUM
ajbmeb-2017	157	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	157	7	to	to	PART
ajbmeb-2017	157	8	safeguard	safeguard	VERB
ajbmeb-2017	157	9	sensitive	sensitive	ADJ
ajbmeb-2017	157	10	information	information	NOUN
ajbmeb-2017	157	11	.	.	PUNCT
ajbmeb-2017	158	1	this	this	PRON
ajbmeb-2017	158	2	included	include	VERB
ajbmeb-2017	158	3	implementing	implement	VERB
ajbmeb-2017	158	4	access	access	NOUN
ajbmeb-2017	158	5	controls	control	NOUN
ajbmeb-2017	158	6	,	,	PUNCT
ajbmeb-2017	158	7	encryption	encryption	NOUN
ajbmeb-2017	158	8	protocols	protocol	NOUN
ajbmeb-2017	158	9	,	,	PUNCT
ajbmeb-2017	158	10	and	and	CCONJ
ajbmeb-2017	158	11	regular	regular	ADJ
ajbmeb-2017	158	12	it	it	PRON
ajbmeb-2017	158	13	security	security	NOUN
ajbmeb-2017	158	14	audits	audits	NOUN
ajbmeb-2017	158	15	.	.	PUNCT
ajbmeb-2017	159	1	additionally	additionally	ADV
ajbmeb-2017	159	2	,	,	PUNCT
ajbmeb-2017	159	3	they	they	PRON
ajbmeb-2017	159	4	conducted	conduct	VERB
ajbmeb-2017	159	5	comprehensive	comprehensive	ADJ
ajbmeb-2017	159	6	staff	staff	NOUN
ajbmeb-2017	159	7	training	training	NOUN
ajbmeb-2017	159	8	on	on	ADP
ajbmeb-2017	159	9	hipaa	hipaa	PROPN
ajbmeb-2017	159	10	(	(	PUNCT
ajbmeb-2017	159	11	health	health	NOUN
ajbmeb-2017	159	12	insurance	insurance	NOUN
ajbmeb-2017	159	13	portability	portability	NOUN
ajbmeb-2017	159	14	and	and	CCONJ
ajbmeb-2017	159	15	accountability	accountability	NOUN
ajbmeb-2017	159	16	act	act	NOUN
ajbmeb-2017	159	17	)	)	PUNCT
ajbmeb-2017	159	18	compliance	compliance	NOUN
ajbmeb-2017	159	19	.	.	PUNCT
ajbmeb-2017	160	1	as	as	ADP
ajbmeb-2017	160	2	a	a	DET
ajbmeb-2017	160	3	result	result	NOUN
ajbmeb-2017	160	4	,	,	PUNCT
ajbmeb-2017	160	5	instances	instance	NOUN
ajbmeb-2017	160	6	of	of	ADP
ajbmeb-2017	160	7	data	datum	NOUN
ajbmeb-2017	160	8	breaches	breach	NOUN
ajbmeb-2017	160	9	decreased	decrease	VERB
ajbmeb-2017	160	10	significantly	significantly	ADV
ajbmeb-2017	160	11	,	,	PUNCT
ajbmeb-2017	160	12	enhancing	enhance	VERB
ajbmeb-2017	160	13	patient	patient	ADJ
ajbmeb-2017	160	14	trust	trust	NOUN
ajbmeb-2017	160	15	and	and	CCONJ
ajbmeb-2017	160	16	preserving	preserve	VERB
ajbmeb-2017	160	17	the	the	DET
ajbmeb-2017	160	18	organization	organization	NOUN
ajbmeb-2017	160	19	's	's	PART
ajbmeb-2017	160	20	reputation	reputation	NOUN
ajbmeb-2017	160	21	.	.	PUNCT
ajbmeb-2017	161	1	this	this	DET
ajbmeb-2017	161	2	case	case	NOUN
ajbmeb-2017	161	3	underscores	underscore	VERB
ajbmeb-2017	161	4	the	the	DET
ajbmeb-2017	161	5	critical	critical	ADJ
ajbmeb-2017	161	6	role	role	NOUN
ajbmeb-2017	161	7	of	of	ADP
ajbmeb-2017	161	8	internal	internal	ADJ
ajbmeb-2017	161	9	controls	control	NOUN
ajbmeb-2017	161	10	in	in	ADP
ajbmeb-2017	161	11	mitigating	mitigate	VERB
ajbmeb-2017	161	12	cybersecurity	cybersecurity	NOUN
ajbmeb-2017	161	13	risks	risk	NOUN
ajbmeb-2017	161	14	and	and	CCONJ
ajbmeb-2017	161	15	ensuring	ensure	VERB
ajbmeb-2017	161	16	regulatory	regulatory	ADJ
ajbmeb-2017	161	17	compliance	compliance	NOUN
ajbmeb-2017	161	18	in	in	ADP
ajbmeb-2017	161	19	the	the	DET
ajbmeb-2017	161	20	healthcare	healthcare	NOUN
ajbmeb-2017	161	21	sector	sector	NOUN
ajbmeb-2017	161	22	(	(	PUNCT
ajbmeb-2017	161	23	chen	chen	PROPN
ajbmeb-2017	161	24	et	et	PROPN
ajbmeb-2017	161	25	al	al	PROPN
ajbmeb-2017	161	26	.	.	PROPN
ajbmeb-2017	161	27	,	,	PUNCT
ajbmeb-2017	161	28	2022	2022	NUM
ajbmeb-2017	161	29	)	)	PUNCT
ajbmeb-2017	161	30	.	.	PUNCT
ajbmeb-2017	162	1	conclusion	conclusion	NOUN
ajbmeb-2017	162	2	in	in	ADP
ajbmeb-2017	162	3	conclusion	conclusion	NOUN
ajbmeb-2017	162	4	,	,	PUNCT
ajbmeb-2017	162	5	the	the	DET
ajbmeb-2017	162	6	implementation	implementation	NOUN
ajbmeb-2017	162	7	of	of	ADP
ajbmeb-2017	162	8	robust	robust	ADJ
ajbmeb-2017	162	9	internal	internal	ADJ
ajbmeb-2017	162	10	controls	control	NOUN
ajbmeb-2017	162	11	is	be	AUX
ajbmeb-2017	162	12	paramount	paramount	ADJ
ajbmeb-2017	162	13	for	for	ADP
ajbmeb-2017	162	14	nonprofit	nonprofit	ADJ
ajbmeb-2017	162	15	organizations	organization	NOUN
ajbmeb-2017	162	16	to	to	PART
ajbmeb-2017	162	17	uphold	uphold	VERB
ajbmeb-2017	162	18	their	their	PRON
ajbmeb-2017	162	19	missions	mission	NOUN
ajbmeb-2017	162	20	,	,	PUNCT
ajbmeb-2017	162	21	ensure	ensure	VERB
ajbmeb-2017	162	22	accountability	accountability	NOUN
ajbmeb-2017	162	23	,	,	PUNCT
ajbmeb-2017	162	24	and	and	CCONJ
ajbmeb-2017	162	25	safeguard	safeguard	VERB
ajbmeb-2017	162	26	their	their	PRON
ajbmeb-2017	162	27	financial	financial	ADJ
ajbmeb-2017	162	28	integrity	integrity	NOUN
ajbmeb-2017	162	29	.	.	PUNCT
ajbmeb-2017	163	1	through	through	ADP
ajbmeb-2017	163	2	the	the	DET
ajbmeb-2017	163	3	establishment	establishment	NOUN
ajbmeb-2017	163	4	of	of	ADP
ajbmeb-2017	163	5	comprehensive	comprehensive	ADJ
ajbmeb-2017	163	6	policies	policy	NOUN
ajbmeb-2017	163	7	,	,	PUNCT
ajbmeb-2017	163	8	procedures	procedure	NOUN
ajbmeb-2017	163	9	,	,	PUNCT
ajbmeb-2017	163	10	and	and	CCONJ
ajbmeb-2017	163	11	practices	practice	NOUN
ajbmeb-2017	163	12	,	,	PUNCT
ajbmeb-2017	163	13	nonprofits	nonprofit	NOUN
ajbmeb-2017	163	14	can	can	AUX
ajbmeb-2017	163	15	mitigate	mitigate	VERB
ajbmeb-2017	163	16	the	the	DET
ajbmeb-2017	163	17	risks	risk	NOUN
ajbmeb-2017	163	18	of	of	ADP
ajbmeb-2017	163	19	financial	financial	ADJ
ajbmeb-2017	163	20	mismanagement	mismanagement	NOUN
ajbmeb-2017	163	21	,	,	PUNCT
ajbmeb-2017	163	22	fraud	fraud	NOUN
ajbmeb-2017	163	23	,	,	PUNCT
ajbmeb-2017	163	24	and	and	CCONJ
ajbmeb-2017	163	25	non	non	ADJ
ajbmeb-2017	163	26	-	-	NOUN
ajbmeb-2017	163	27	compliance	compliance	NOUN
ajbmeb-2017	163	28	.	.	PUNCT
ajbmeb-2017	164	1	despite	despite	SCONJ
ajbmeb-2017	164	2	facing	face	VERB
ajbmeb-2017	164	3	challenges	challenge	NOUN
ajbmeb-2017	164	4	such	such	ADJ
ajbmeb-2017	164	5	as	as	ADP
ajbmeb-2017	164	6	limited	limited	ADJ
ajbmeb-2017	164	7	resources	resource	NOUN
ajbmeb-2017	164	8	,	,	PUNCT
ajbmeb-2017	164	9	volunteer	volunteer	NOUN
ajbmeb-2017	164	10	dependence	dependence	NOUN
ajbmeb-2017	164	11	,	,	PUNCT
ajbmeb-2017	164	12	and	and	CCONJ
ajbmeb-2017	164	13	a	a	DET
ajbmeb-2017	164	14	complex	complex	ADJ
ajbmeb-2017	164	15	regulatory	regulatory	ADJ
ajbmeb-2017	164	16	environment	environment	NOUN
ajbmeb-2017	164	17	,	,	PUNCT
ajbmeb-2017	164	18	nonprofits	nonprofit	NOUN
ajbmeb-2017	164	19	can	can	AUX
ajbmeb-2017	164	20	draw	draw	VERB
ajbmeb-2017	164	21	upon	upon	SCONJ
ajbmeb-2017	164	22	best	good	ADJ
ajbmeb-2017	164	23	practices	practice	NOUN
ajbmeb-2017	164	24	and	and	CCONJ
ajbmeb-2017	164	25	successful	successful	ADJ
ajbmeb-2017	164	26	case	case	NOUN
ajbmeb-2017	164	27	studies	study	NOUN
ajbmeb-2017	164	28	to	to	PART
ajbmeb-2017	164	29	inform	inform	VERB
ajbmeb-2017	164	30	their	their	PRON
ajbmeb-2017	164	31	internal	internal	ADJ
ajbmeb-2017	164	32	control	control	NOUN
ajbmeb-2017	164	33	strategies	strategy	NOUN
ajbmeb-2017	164	34	.	.	PUNCT
ajbmeb-2017	165	1	by	by	ADP
ajbmeb-2017	165	2	prioritizing	prioritize	VERB
ajbmeb-2017	165	3	transparency	transparency	NOUN
ajbmeb-2017	165	4	,	,	PUNCT
ajbmeb-2017	165	5	accountability	accountability	NOUN
ajbmeb-2017	165	6	,	,	PUNCT
ajbmeb-2017	165	7	and	and	CCONJ
ajbmeb-2017	165	8	the	the	DET
ajbmeb-2017	165	9	prudent	prudent	ADJ
ajbmeb-2017	165	10	stewardship	stewardship	NOUN
ajbmeb-2017	165	11	of	of	ADP
ajbmeb-2017	165	12	resources	resource	NOUN
ajbmeb-2017	165	13	,	,	PUNCT
ajbmeb-2017	165	14	nonprofit	nonprofit	ADJ
ajbmeb-2017	165	15	organizations	organization	NOUN
ajbmeb-2017	165	16	can	can	AUX
ajbmeb-2017	165	17	foster	foster	VERB
ajbmeb-2017	165	18	trust	trust	NOUN
ajbmeb-2017	165	19	among	among	ADP
ajbmeb-2017	165	20	donors	donor	NOUN
ajbmeb-2017	165	21	,	,	PUNCT
ajbmeb-2017	165	22	volunteers	volunteer	NOUN
ajbmeb-2017	165	23	,	,	PUNCT
ajbmeb-2017	165	24	and	and	CCONJ
ajbmeb-2017	165	25	stakeholders	stakeholder	NOUN
ajbmeb-2017	165	26	,	,	PUNCT
ajbmeb-2017	165	27	thereby	thereby	ADV
ajbmeb-2017	165	28	sustaining	sustain	VERB
ajbmeb-2017	165	29	their	their	PRON
ajbmeb-2017	165	30	impact	impact	NOUN
ajbmeb-2017	165	31	and	and	CCONJ
ajbmeb-2017	165	32	contributions	contribution	NOUN
ajbmeb-2017	165	33	to	to	ADP
ajbmeb-2017	165	34	society	society	NOUN
ajbmeb-2017	165	35	's	's	PART
ajbmeb-2017	165	36	well	well	ADV
ajbmeb-2017	165	37	-	-	PUNCT
ajbmeb-2017	165	38	being	being	NOUN
ajbmeb-2017	165	39	.	.	PUNCT
ajbmeb-2017	166	1	in	in	ADP
ajbmeb-2017	166	2	essence	essence	NOUN
ajbmeb-2017	166	3	,	,	PUNCT
ajbmeb-2017	166	4	effective	effective	ADJ
ajbmeb-2017	166	5	internal	internal	ADJ
ajbmeb-2017	166	6	controls	control	NOUN
ajbmeb-2017	166	7	serve	serve	VERB
ajbmeb-2017	166	8	as	as	ADP
ajbmeb-2017	166	9	foundational	foundational	ADJ
ajbmeb-2017	166	10	pillars	pillar	NOUN
ajbmeb-2017	166	11	supporting	support	VERB
ajbmeb-2017	166	12	the	the	DET
ajbmeb-2017	166	13	resilience	resilience	NOUN
ajbmeb-2017	166	14	and	and	CCONJ
ajbmeb-2017	166	15	sustainability	sustainability	NOUN
ajbmeb-2017	166	16	of	of	ADP
ajbmeb-2017	166	17	nonprofit	nonprofit	ADJ
ajbmeb-2017	166	18	organizations	organization	NOUN
ajbmeb-2017	166	19	in	in	ADP
ajbmeb-2017	166	20	fulfilling	fulfil	VERB
ajbmeb-2017	166	21	their	their	PRON
ajbmeb-2017	166	22	vital	vital	ADJ
ajbmeb-2017	166	23	roles	role	NOUN
ajbmeb-2017	166	24	within	within	ADP
ajbmeb-2017	166	25	communities	community	NOUN
ajbmeb-2017	166	26	worldwide	worldwide	ADV
ajbmeb-2017	166	27	.	.	PUNCT
ajbmeb-2017	167	1	recommendations	recommendation	NOUN
ajbmeb-2017	167	2	based	base	VERB
ajbmeb-2017	167	3	on	on	ADP
ajbmeb-2017	167	4	the	the	DET
ajbmeb-2017	167	5	comprehensive	comprehensive	ADJ
ajbmeb-2017	167	6	discussion	discussion	NOUN
ajbmeb-2017	167	7	on	on	ADP
ajbmeb-2017	167	8	internal	internal	ADJ
ajbmeb-2017	167	9	controls	control	NOUN
ajbmeb-2017	167	10	within	within	ADP
ajbmeb-2017	167	11	nonprofit	nonprofit	ADJ
ajbmeb-2017	167	12	organizations	organization	NOUN
ajbmeb-2017	167	13	,	,	PUNCT
ajbmeb-2017	167	14	several	several	ADJ
ajbmeb-2017	167	15	recommendations	recommendation	NOUN
ajbmeb-2017	167	16	emerge	emerge	VERB
ajbmeb-2017	167	17	to	to	PART
ajbmeb-2017	167	18	enhance	enhance	VERB
ajbmeb-2017	167	19	their	their	PRON
ajbmeb-2017	167	20	effectiveness	effectiveness	NOUN
ajbmeb-2017	167	21	and	and	CCONJ
ajbmeb-2017	167	22	address	address	VERB
ajbmeb-2017	167	23	the	the	DET
ajbmeb-2017	167	24	challenges	challenge	NOUN
ajbmeb-2017	167	25	they	they	PRON
ajbmeb-2017	167	26	face	face	VERB
ajbmeb-2017	167	27	:	:	PUNCT
ajbmeb-2017	167	28	•	•	NUM
ajbmeb-2017	167	29	nonprofit	nonprofit	ADJ
ajbmeb-2017	167	30	organizations	organization	NOUN
ajbmeb-2017	167	31	should	should	AUX
ajbmeb-2017	167	32	prioritize	prioritize	VERB
ajbmeb-2017	167	33	investing	invest	VERB
ajbmeb-2017	167	34	in	in	ADP
ajbmeb-2017	167	35	training	training	NOUN
ajbmeb-2017	167	36	programs	program	NOUN
ajbmeb-2017	167	37	to	to	PART
ajbmeb-2017	167	38	educate	educate	VERB
ajbmeb-2017	167	39	staff	staff	NOUN
ajbmeb-2017	167	40	and	and	CCONJ
ajbmeb-2017	167	41	volunteers	volunteer	NOUN
ajbmeb-2017	167	42	about	about	ADP
ajbmeb-2017	167	43	the	the	DET
ajbmeb-2017	167	44	importance	importance	NOUN
ajbmeb-2017	167	45	of	of	ADP
ajbmeb-2017	167	46	internal	internal	ADJ
ajbmeb-2017	167	47	controls	control	NOUN
ajbmeb-2017	167	48	and	and	CCONJ
ajbmeb-2017	167	49	their	their	PRON
ajbmeb-2017	167	50	roles	role	NOUN
ajbmeb-2017	167	51	in	in	ADP
ajbmeb-2017	167	52	implementing	implement	VERB
ajbmeb-2017	167	53	them	they	PRON
ajbmeb-2017	167	54	effectively	effectively	ADV
ajbmeb-2017	167	55	.	.	PUNCT
ajbmeb-2017	168	1	•	•	NUM
ajbmeb-2017	168	2	nonprofits	nonprofit	NOUN
ajbmeb-2017	168	3	should	should	AUX
ajbmeb-2017	168	4	explore	explore	VERB
ajbmeb-2017	168	5	cost	cost	NOUN
ajbmeb-2017	168	6	-	-	PUNCT
ajbmeb-2017	168	7	effective	effective	ADJ
ajbmeb-2017	168	8	technology	technology	NOUN
ajbmeb-2017	168	9	solutions	solution	NOUN
ajbmeb-2017	168	10	to	to	PART
ajbmeb-2017	168	11	streamline	streamline	VERB
ajbmeb-2017	168	12	processes	process	NOUN
ajbmeb-2017	168	13	and	and	CCONJ
ajbmeb-2017	168	14	strengthen	strengthen	VERB
ajbmeb-2017	168	15	internal	internal	ADJ
ajbmeb-2017	168	16	controls	control	NOUN
ajbmeb-2017	168	17	.	.	PUNCT
ajbmeb-2017	169	1	•	•	NUM
ajbmeb-2017	169	2	nonprofit	nonprofit	ADJ
ajbmeb-2017	169	3	boards	board	NOUN
ajbmeb-2017	169	4	should	should	AUX
ajbmeb-2017	169	5	establish	establish	VERB
ajbmeb-2017	169	6	audit	audit	NOUN
ajbmeb-2017	169	7	committees	committee	NOUN
ajbmeb-2017	169	8	or	or	CCONJ
ajbmeb-2017	169	9	designate	designate	ADJ
ajbmeb-2017	169	10	individuals	individual	NOUN
ajbmeb-2017	169	11	responsible	responsible	ADJ
ajbmeb-2017	169	12	for	for	ADP
ajbmeb-2017	169	13	monitoring	monitor	VERB
ajbmeb-2017	169	14	internal	internal	ADJ
ajbmeb-2017	169	15	control	control	NOUN
ajbmeb-2017	169	16	effectiveness	effectiveness	NOUN
ajbmeb-2017	169	17	,	,	PUNCT
ajbmeb-2017	169	18	conducting	conduct	VERB
ajbmeb-2017	169	19	regular	regular	ADJ
ajbmeb-2017	169	20	assessments	assessment	NOUN
ajbmeb-2017	169	21	,	,	PUNCT
ajbmeb-2017	169	22	and	and	CCONJ
ajbmeb-2017	169	23	addressing	address	VERB
ajbmeb-2017	169	24	any	any	DET
ajbmeb-2017	169	25	deficiencies	deficiency	NOUN
ajbmeb-2017	169	26	promptly	promptly	ADV
ajbmeb-2017	169	27	.	.	PUNCT
ajbmeb-2017	170	1	•	•	NUM
ajbmeb-2017	170	2	nonprofits	nonprofit	NOUN
ajbmeb-2017	170	3	should	should	AUX
ajbmeb-2017	170	4	collaborate	collaborate	VERB
ajbmeb-2017	170	5	with	with	ADP
ajbmeb-2017	170	6	peer	peer	NOUN
ajbmeb-2017	170	7	organizations	organization	NOUN
ajbmeb-2017	170	8	and	and	CCONJ
ajbmeb-2017	170	9	industry	industry	NOUN
ajbmeb-2017	170	10	experts	expert	NOUN
ajbmeb-2017	170	11	to	to	PART
ajbmeb-2017	170	12	share	share	VERB
ajbmeb-2017	170	13	best	good	ADJ
ajbmeb-2017	170	14	practices	practice	NOUN
ajbmeb-2017	170	15	and	and	CCONJ
ajbmeb-2017	170	16	lessons	lesson	NOUN
ajbmeb-2017	170	17	learned	learn	VERB
ajbmeb-2017	170	18	in	in	ADP
ajbmeb-2017	170	19	implementing	implement	VERB
ajbmeb-2017	170	20	internal	internal	ADJ
ajbmeb-2017	170	21	controls	control	NOUN
ajbmeb-2017	170	22	.	.	PUNCT
ajbmeb-2017	171	1	•	•	NUM
ajbmeb-2017	171	2	nonprofits	nonprofit	NOUN
ajbmeb-2017	171	3	should	should	AUX
ajbmeb-2017	171	4	conduct	conduct	VERB
ajbmeb-2017	171	5	comprehensive	comprehensive	ADJ
ajbmeb-2017	171	6	risk	risk	NOUN
ajbmeb-2017	171	7	assessments	assessment	NOUN
ajbmeb-2017	171	8	to	to	PART
ajbmeb-2017	171	9	identify	identify	VERB
ajbmeb-2017	171	10	and	and	CCONJ
ajbmeb-2017	171	11	prioritize	prioritize	VERB
ajbmeb-2017	171	12	areas	area	NOUN
ajbmeb-2017	171	13	of	of	ADP
ajbmeb-2017	171	14	vulnerability	vulnerability	NOUN
ajbmeb-2017	171	15	and	and	CCONJ
ajbmeb-2017	171	16	develop	develop	VERB
ajbmeb-2017	171	17	risk	risk	NOUN
ajbmeb-2017	171	18	management	management	NOUN
ajbmeb-2017	171	19	strategies	strategy	NOUN
ajbmeb-2017	171	20	accordingly	accordingly	ADV
ajbmeb-2017	171	21	.	.	PUNCT
ajbmeb-2017	172	1	references	reference	NOUN
ajbmeb-2017	172	2	1	1	NUM
ajbmeb-2017	172	3	.	.	X
ajbmeb-2017	172	4	american	american	PROPN
ajbmeb-2017	172	5	institute	institute	PROPN
ajbmeb-2017	172	6	of	of	ADP
ajbmeb-2017	172	7	certified	certify	VERB
ajbmeb-2017	172	8	public	public	ADJ
ajbmeb-2017	172	9	accountants	accountant	NOUN
ajbmeb-2017	172	10	.	.	PUNCT
ajbmeb-2017	173	1	(	(	PUNCT
ajbmeb-2017	173	2	2016	2016	NUM
ajbmeb-2017	173	3	)	)	PUNCT
ajbmeb-2017	173	4	.	.	PUNCT
ajbmeb-2017	174	1	audit	audit	NOUN
ajbmeb-2017	174	2	and	and	CCONJ
ajbmeb-2017	174	3	accounting	accounting	NOUN
ajbmeb-2017	174	4	guide	guide	NOUN
ajbmeb-2017	174	5	:	:	PUNCT
ajbmeb-2017	174	6	notfor	notfor	NOUN
ajbmeb-2017	174	7	-	-	PUNCT
ajbmeb-2017	174	8	profit	profit	NOUN
ajbmeb-2017	174	9	entities	entity	NOUN
ajbmeb-2017	174	10	.	.	PUNCT
ajbmeb-2017	175	1	retrieved	retrieve	VERB
ajbmeb-2017	175	2	from	from	ADP
ajbmeb-2017	175	3	https://www.aicpa.org/content/dam/aicpa/interestareas/notforprofit/resources/aa-not-for-profitaudit-and-accounting-guide.pdf	https://www.aicpa.org/content/dam/aicpa/interestareas/notforprofit/resources/aa-not-for-profitaudit-and-accounting-guide.pdf	PROPN
ajbmeb-2017	175	4	american	american	PROPN
ajbmeb-2017	175	5	journal	journal	PROPN
ajbmeb-2017	175	6	of	of	ADP
ajbmeb-2017	175	7	business	business	NOUN
ajbmeb-2017	175	8	management	management	NOUN
ajbmeb-2017	175	9	,	,	PUNCT
ajbmeb-2017	175	10	economics	economic	NOUN
ajbmeb-2017	175	11	and	and	CCONJ
ajbmeb-2017	175	12	banking	banking	NOUN
ajbmeb-2017	175	13	volume	volume	NOUN
ajbmeb-2017	175	14	23	23	NUM
ajbmeb-2017	175	15	april	april	PROPN
ajbmeb-2017	175	16	2024	2024	NUM
ajbmeb-2017	175	17	p	p	NOUN
ajbmeb-2017	175	18	a	a	DET
ajbmeb-2017	175	19	g	g	NOUN
ajbmeb-2017	175	20	e	e	NOUN
ajbmeb-2017	175	21	|	|	ADV
ajbmeb-2017	175	22	191	191	NUM
ajbmeb-2017	175	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2017	175	24	2	2	NUM
ajbmeb-2017	175	25	.	.	PUNCT
ajbmeb-2017	175	26	anheier	anhei	ADJ
ajbmeb-2017	175	27	,	,	PUNCT
ajbmeb-2017	175	28	h.	h.	PROPN
ajbmeb-2017	175	29	k.	k.	PROPN
ajbmeb-2017	175	30	,	,	PUNCT
ajbmeb-2017	175	31	&	&	CCONJ
ajbmeb-2017	175	32	ben	ben	PROPN
ajbmeb-2017	175	33	-	-	PROPN
ajbmeb-2017	175	34	ner	ner	PROPN
ajbmeb-2017	175	35	,	,	PUNCT
ajbmeb-2017	176	1	a.	a.	NOUN
ajbmeb-2017	176	2	(	(	PUNCT
ajbmeb-2017	176	3	eds	ed	NOUN
ajbmeb-2017	176	4	.	.	PUNCT
ajbmeb-2017	176	5	)	)	PUNCT
ajbmeb-2017	176	6	.	.	PUNCT
ajbmeb-2017	177	1	(	(	PUNCT
ajbmeb-2017	177	2	2018	2018	NUM
ajbmeb-2017	177	3	)	)	PUNCT
ajbmeb-2017	177	4	.	.	PUNCT
ajbmeb-2017	178	1	the	the	DET
ajbmeb-2017	178	2	study	study	NOUN
ajbmeb-2017	178	3	of	of	ADP
ajbmeb-2017	178	4	nonprofit	nonprofit	ADJ
ajbmeb-2017	178	5	enterprise	enterprise	NOUN
ajbmeb-2017	178	6	:	:	PUNCT
ajbmeb-2017	178	7	theories	theory	NOUN
ajbmeb-2017	178	8	and	and	CCONJ
ajbmeb-2017	178	9	approaches	approach	NOUN
ajbmeb-2017	178	10	.	.	PUNCT
ajbmeb-2017	179	1	springer	springer	NOUN
ajbmeb-2017	179	2	.	.	PUNCT
ajbmeb-2017	180	1	3	3	X
ajbmeb-2017	180	2	.	.	X
ajbmeb-2017	180	3	bradshaw	bradshaw	PROPN
ajbmeb-2017	180	4	,	,	PUNCT
ajbmeb-2017	180	5	m.	m.	NOUN
ajbmeb-2017	180	6	,	,	PUNCT
ajbmeb-2017	180	7	murray	murray	PROPN
ajbmeb-2017	180	8	,	,	PUNCT
ajbmeb-2017	180	9	v.	v.	ADV
ajbmeb-2017	180	10	,	,	PUNCT
ajbmeb-2017	180	11	&	&	CCONJ
ajbmeb-2017	180	12	wolpin	wolpin	PROPN
ajbmeb-2017	180	13	,	,	PUNCT
ajbmeb-2017	180	14	j.	j.	PROPN
ajbmeb-2017	180	15	(	(	PUNCT
ajbmeb-2017	180	16	2017	2017	NUM
ajbmeb-2017	180	17	)	)	PUNCT
ajbmeb-2017	180	18	.	.	PUNCT
ajbmeb-2017	181	1	financial	financial	ADJ
ajbmeb-2017	181	2	management	management	NOUN
ajbmeb-2017	181	3	for	for	ADP
ajbmeb-2017	181	4	nonprofit	nonprofit	ADJ
ajbmeb-2017	181	5	organizations	organization	NOUN
ajbmeb-2017	181	6	:	:	PUNCT
ajbmeb-2017	181	7	policies	policy	NOUN
ajbmeb-2017	181	8	and	and	CCONJ
ajbmeb-2017	181	9	practices	practice	NOUN
ajbmeb-2017	181	10	.	.	PUNCT
ajbmeb-2017	182	1	john	john	PROPN
ajbmeb-2017	182	2	wiley	wiley	PROPN
ajbmeb-2017	182	3	&	&	CCONJ
ajbmeb-2017	182	4	sons	son	NOUN
ajbmeb-2017	182	5	.	.	PUNCT
ajbmeb-2017	183	1	4	4	X
ajbmeb-2017	183	2	.	.	X
ajbmeb-2017	183	3	bratten	bratten	PROPN
ajbmeb-2017	183	4	,	,	PUNCT
ajbmeb-2017	183	5	b.	b.	PROPN
ajbmeb-2017	183	6	,	,	PUNCT
ajbmeb-2017	183	7	&	&	CCONJ
ajbmeb-2017	183	8	schloetzer	schloetzer	PROPN
ajbmeb-2017	183	9	,	,	PUNCT
ajbmeb-2017	183	10	j.	j.	PROPN
ajbmeb-2017	183	11	d.	d.	PROPN
ajbmeb-2017	183	12	(	(	PUNCT
ajbmeb-2017	183	13	2012	2012	NUM
ajbmeb-2017	183	14	)	)	PUNCT
ajbmeb-2017	183	15	.	.	PUNCT
ajbmeb-2017	184	1	implementing	implement	VERB
ajbmeb-2017	184	2	internal	internal	ADJ
ajbmeb-2017	184	3	controls	control	NOUN
ajbmeb-2017	184	4	in	in	ADP
ajbmeb-2017	184	5	nonprofit	nonprofit	ADJ
ajbmeb-2017	184	6	organizations	organization	NOUN
ajbmeb-2017	184	7	:	:	PUNCT
ajbmeb-2017	184	8	an	an	DET
ajbmeb-2017	184	9	empirical	empirical	ADJ
ajbmeb-2017	184	10	analysis	analysis	NOUN
ajbmeb-2017	184	11	of	of	ADP
ajbmeb-2017	184	12	executive	executive	ADJ
ajbmeb-2017	184	13	director	director	NOUN
ajbmeb-2017	184	14	and	and	CCONJ
ajbmeb-2017	184	15	board	board	NOUN
ajbmeb-2017	184	16	practices	practice	NOUN
ajbmeb-2017	184	17	.	.	PUNCT
ajbmeb-2017	185	1	nonprofit	nonprofit	ADJ
ajbmeb-2017	185	2	and	and	CCONJ
ajbmeb-2017	185	3	voluntary	voluntary	ADJ
ajbmeb-2017	185	4	sector	sector	NOUN
ajbmeb-2017	185	5	quarterly	quarterly	ADV
ajbmeb-2017	185	6	,	,	PUNCT
ajbmeb-2017	185	7	41(1	41(1	NUM
ajbmeb-2017	185	8	)	)	PUNCT
ajbmeb-2017	185	9	,	,	PUNCT
ajbmeb-2017	185	10	101	101	NUM
ajbmeb-2017	185	11	-	-	SYM
ajbmeb-2017	185	12	123	123	NUM
ajbmeb-2017	185	13	.	.	PUNCT
ajbmeb-2017	186	1	5	5	NUM
ajbmeb-2017	186	2	.	.	X
ajbmeb-2017	186	3	brilliant	brilliant	PROPN
ajbmeb-2017	186	4	,	,	PUNCT
ajbmeb-2017	186	5	e.	e.	PROPN
ajbmeb-2017	186	6	,	,	PUNCT
ajbmeb-2017	186	7	&	&	CCONJ
ajbmeb-2017	186	8	sosin	sosin	PROPN
ajbmeb-2017	186	9	,	,	PUNCT
ajbmeb-2017	186	10	k.	k.	PROPN
ajbmeb-2017	186	11	(	(	PUNCT
ajbmeb-2017	186	12	2020	2020	NUM
ajbmeb-2017	186	13	)	)	PUNCT
ajbmeb-2017	186	14	.	.	PUNCT
ajbmeb-2017	187	1	nonprofit	nonprofit	ADJ
ajbmeb-2017	187	2	law	law	NOUN
ajbmeb-2017	187	3	:	:	PUNCT
ajbmeb-2017	187	4	the	the	DET
ajbmeb-2017	187	5	life	life	NOUN
ajbmeb-2017	187	6	cycle	cycle	NOUN
ajbmeb-2017	187	7	of	of	ADP
ajbmeb-2017	187	8	a	a	DET
ajbmeb-2017	187	9	charitable	charitable	ADJ
ajbmeb-2017	187	10	organization	organization	NOUN
ajbmeb-2017	187	11	.	.	PUNCT
ajbmeb-2017	188	1	wolters	wolters	PROPN
ajbmeb-2017	188	2	kluwer	kluwer	PROPN
ajbmeb-2017	188	3	.	.	PUNCT
ajbmeb-2017	189	1	6	6	X
ajbmeb-2017	189	2	.	.	X
ajbmeb-2017	189	3	brink	brink	NOUN
ajbmeb-2017	189	4	,	,	PUNCT
ajbmeb-2017	189	5	a.	a.	NOUN
ajbmeb-2017	189	6	g.	g.	PROPN
ajbmeb-2017	189	7	,	,	PUNCT
ajbmeb-2017	189	8	&	&	CCONJ
ajbmeb-2017	189	9	kelleher	kelleher	PROPN
ajbmeb-2017	189	10	,	,	PUNCT
ajbmeb-2017	189	11	c.	c.	PROPN
ajbmeb-2017	189	12	(	(	PUNCT
ajbmeb-2017	189	13	2017	2017	NUM
ajbmeb-2017	189	14	)	)	PUNCT
ajbmeb-2017	189	15	.	.	PUNCT
ajbmeb-2017	190	1	governance	governance	NOUN
ajbmeb-2017	190	2	and	and	CCONJ
ajbmeb-2017	190	3	internal	internal	ADJ
ajbmeb-2017	190	4	controls	control	NOUN
ajbmeb-2017	190	5	for	for	ADP
ajbmeb-2017	190	6	cutting	cut	VERB
ajbmeb-2017	190	7	-	-	PUNCT
ajbmeb-2017	190	8	edge	edge	NOUN
ajbmeb-2017	190	9	it	it	PRON
ajbmeb-2017	190	10	.	.	PUNCT
ajbmeb-2017	191	1	management	management	NOUN
ajbmeb-2017	191	2	accounting	account	VERB
ajbmeb-2017	191	3	quarterly	quarterly	ADV
ajbmeb-2017	191	4	,	,	PUNCT
ajbmeb-2017	191	5	18(1	18(1	NOUN
ajbmeb-2017	191	6	)	)	PUNCT
ajbmeb-2017	191	7	,	,	PUNCT
ajbmeb-2017	191	8	1	1	NUM
ajbmeb-2017	191	9	-	-	SYM
ajbmeb-2017	191	10	11	11	NUM
ajbmeb-2017	191	11	.	.	PUNCT
ajbmeb-2017	192	1	7	7	X
ajbmeb-2017	192	2	.	.	X
ajbmeb-2017	192	3	brinkley	brinkley	PROPN
ajbmeb-2017	192	4	,	,	PUNCT
ajbmeb-2017	192	5	d.	d.	PROPN
ajbmeb-2017	192	6	m.	m.	PROPN
ajbmeb-2017	192	7	(	(	PUNCT
ajbmeb-2017	192	8	2016	2016	NUM
ajbmeb-2017	192	9	)	)	PUNCT
ajbmeb-2017	192	10	.	.	PUNCT
ajbmeb-2017	193	1	nonprofit	nonprofit	ADJ
ajbmeb-2017	193	2	management	management	NOUN
ajbmeb-2017	193	3	:	:	PUNCT
ajbmeb-2017	193	4	principles	principle	NOUN
ajbmeb-2017	193	5	and	and	CCONJ
ajbmeb-2017	193	6	practice	practice	NOUN
ajbmeb-2017	193	7	.	.	PUNCT
ajbmeb-2017	194	1	routledge	routledge	PROPN
ajbmeb-2017	194	2	.	.	PUNCT
ajbmeb-2017	195	1	8	8	X
ajbmeb-2017	195	2	.	.	X
ajbmeb-2017	195	3	brown	brown	ADJ
ajbmeb-2017	195	4	,	,	PUNCT
ajbmeb-2017	195	5	t.	t.	PROPN
ajbmeb-2017	195	6	,	,	PUNCT
ajbmeb-2017	195	7	&	&	CCONJ
ajbmeb-2017	195	8	evans	evans	PROPN
ajbmeb-2017	195	9	,	,	PUNCT
ajbmeb-2017	195	10	r.	r.	PROPN
ajbmeb-2017	195	11	(	(	PUNCT
ajbmeb-2017	195	12	2021	2021	NUM
ajbmeb-2017	195	13	)	)	PUNCT
ajbmeb-2017	195	14	.	.	PUNCT
ajbmeb-2017	196	1	"	"	PUNCT
ajbmeb-2017	196	2	enhanced	enhance	VERB
ajbmeb-2017	196	3	risk	risk	NOUN
ajbmeb-2017	196	4	management	management	NOUN
ajbmeb-2017	196	5	framework	framework	NOUN
ajbmeb-2017	196	6	in	in	ADP
ajbmeb-2017	196	7	financial	financial	ADJ
ajbmeb-2017	196	8	institution	institution	NOUN
ajbmeb-2017	196	9	w	w	ADP
ajbmeb-2017	196	10	:	:	PUNCT
ajbmeb-2017	196	11	a	a	DET
ajbmeb-2017	196	12	case	case	NOUN
ajbmeb-2017	196	13	study	study	NOUN
ajbmeb-2017	196	14	.	.	PUNCT
ajbmeb-2017	196	15	"	"	PUNCT
ajbmeb-2017	197	1	journal	journal	NOUN
ajbmeb-2017	197	2	of	of	ADP
ajbmeb-2017	197	3	banking	banking	NOUN
ajbmeb-2017	197	4	regulation	regulation	NOUN
ajbmeb-2017	197	5	,	,	PUNCT
ajbmeb-2017	197	6	30(1	30(1	NUM
ajbmeb-2017	197	7	)	)	PUNCT
ajbmeb-2017	197	8	,	,	PUNCT
ajbmeb-2017	197	9	56	56	NUM
ajbmeb-2017	197	10	-	-	SYM
ajbmeb-2017	197	11	73	73	NUM
ajbmeb-2017	197	12	.	.	PUNCT
ajbmeb-2017	198	1	9	9	NUM
ajbmeb-2017	198	2	.	.	X
ajbmeb-2017	199	1	bryce	bryce	PROPN
ajbmeb-2017	199	2	,	,	PUNCT
ajbmeb-2017	199	3	j.	j.	PROPN
ajbmeb-2017	199	4	(	(	PUNCT
ajbmeb-2017	199	5	2016	2016	NUM
ajbmeb-2017	199	6	)	)	PUNCT
ajbmeb-2017	199	7	.	.	PUNCT
ajbmeb-2017	200	1	nonprofit	nonprofit	ADJ
ajbmeb-2017	200	2	cybersecurity	cybersecurity	NOUN
ajbmeb-2017	200	3	:	:	PUNCT
ajbmeb-2017	200	4	a	a	DET
ajbmeb-2017	200	5	practical	practical	ADJ
ajbmeb-2017	200	6	guide	guide	NOUN
ajbmeb-2017	200	7	for	for	ADP
ajbmeb-2017	200	8	board	board	NOUN
ajbmeb-2017	200	9	members	member	NOUN
ajbmeb-2017	200	10	,	,	PUNCT
ajbmeb-2017	200	11	donors	donor	NOUN
ajbmeb-2017	200	12	,	,	PUNCT
ajbmeb-2017	200	13	and	and	CCONJ
ajbmeb-2017	200	14	executives	executive	NOUN
ajbmeb-2017	200	15	.	.	PUNCT
ajbmeb-2017	201	1	wiley	wiley	PROPN
ajbmeb-2017	201	2	.	.	PUNCT
ajbmeb-2017	202	1	10	10	NUM
ajbmeb-2017	202	2	.	.	PUNCT
ajbmeb-2017	203	1	chen	chen	PROPN
ajbmeb-2017	203	2	,	,	PUNCT
ajbmeb-2017	203	3	l.	l.	PROPN
ajbmeb-2017	203	4	,	,	PUNCT
ajbmeb-2017	203	5	et	et	PROPN
ajbmeb-2017	203	6	al	al	PROPN
ajbmeb-2017	203	7	.	.	PROPN
ajbmeb-2017	203	8	(	(	PUNCT
ajbmeb-2017	203	9	2022	2022	NUM
ajbmeb-2017	203	10	)	)	PUNCT
ajbmeb-2017	203	11	.	.	PUNCT
ajbmeb-2017	204	1	"	"	PUNCT
ajbmeb-2017	204	2	improved	improve	VERB
ajbmeb-2017	204	3	patient	patient	ADJ
ajbmeb-2017	204	4	data	datum	NOUN
ajbmeb-2017	204	5	security	security	NOUN
ajbmeb-2017	204	6	in	in	ADP
ajbmeb-2017	204	7	healthcare	healthcare	PROPN
ajbmeb-2017	204	8	provider	provider	NOUN
ajbmeb-2017	204	9	v	v	NOUN
ajbmeb-2017	204	10	:	:	PUNCT
ajbmeb-2017	204	11	a	a	DET
ajbmeb-2017	204	12	case	case	NOUN
ajbmeb-2017	204	13	study	study	NOUN
ajbmeb-2017	204	14	.	.	PUNCT
ajbmeb-2017	204	15	"	"	PUNCT
ajbmeb-2017	205	1	journal	journal	PROPN
ajbmeb-2017	205	2	of	of	ADP
ajbmeb-2017	205	3	health	health	PROPN
ajbmeb-2017	205	4	information	information	NOUN
ajbmeb-2017	205	5	management	management	NOUN
ajbmeb-2017	205	6	,	,	PUNCT
ajbmeb-2017	205	7	12(4	12(4	NUM
ajbmeb-2017	205	8	)	)	PUNCT
ajbmeb-2017	205	9	,	,	PUNCT
ajbmeb-2017	205	10	89	89	NUM
ajbmeb-2017	205	11	-	-	SYM
ajbmeb-2017	205	12	104	104	NUM
ajbmeb-2017	205	13	.	.	PUNCT
ajbmeb-2017	205	14	11	11	NUM
ajbmeb-2017	205	15	.	.	PUNCT
ajbmeb-2017	206	1	coso	coso	PROPN
ajbmeb-2017	206	2	.	.	PUNCT
ajbmeb-2017	207	1	(	(	PUNCT
ajbmeb-2017	207	2	2013	2013	NUM
ajbmeb-2017	207	3	)	)	PUNCT
ajbmeb-2017	207	4	.	.	PUNCT
ajbmeb-2017	208	1	internal	internal	ADJ
ajbmeb-2017	208	2	control	control	NOUN
ajbmeb-2017	208	3	-	-	PUNCT
ajbmeb-2017	208	4	integrated	integrate	VERB
ajbmeb-2017	208	5	framework	framework	NOUN
ajbmeb-2017	208	6	.	.	PUNCT
ajbmeb-2017	209	1	committee	committee	NOUN
ajbmeb-2017	209	2	of	of	ADP
ajbmeb-2017	209	3	sponsoring	sponsor	VERB
ajbmeb-2017	209	4	organizations	organization	NOUN
ajbmeb-2017	209	5	of	of	ADP
ajbmeb-2017	209	6	the	the	DET
ajbmeb-2017	209	7	treadway	treadway	PROPN
ajbmeb-2017	209	8	commission	commission	NOUN
ajbmeb-2017	209	9	.	.	PUNCT
ajbmeb-2017	210	1	12	12	NUM
ajbmeb-2017	210	2	.	.	PUNCT
ajbmeb-2017	211	1	foster	foster	PROPN
ajbmeb-2017	211	2	,	,	PUNCT
ajbmeb-2017	211	3	w.	w.	PROPN
ajbmeb-2017	211	4	,	,	PUNCT
ajbmeb-2017	211	5	&	&	CCONJ
ajbmeb-2017	211	6	bradach	bradach	PROPN
ajbmeb-2017	211	7	,	,	PUNCT
ajbmeb-2017	211	8	j.	j.	PROPN
ajbmeb-2017	211	9	l.	l.	PROPN
ajbmeb-2017	211	10	(	(	PUNCT
ajbmeb-2017	211	11	2005	2005	NUM
ajbmeb-2017	211	12	)	)	PUNCT
ajbmeb-2017	211	13	.	.	PUNCT
ajbmeb-2017	212	1	should	should	AUX
ajbmeb-2017	212	2	nonprofits	nonprofit	NOUN
ajbmeb-2017	212	3	seek	seek	VERB
ajbmeb-2017	212	4	profits	profit	NOUN
ajbmeb-2017	212	5	?	?	PUNCT
ajbmeb-2017	213	1	harvard	harvard	PROPN
ajbmeb-2017	213	2	business	business	PROPN
ajbmeb-2017	213	3	review	review	PROPN
ajbmeb-2017	213	4	,	,	PUNCT
ajbmeb-2017	213	5	83(2	83(2	NUM
ajbmeb-2017	213	6	)	)	PUNCT
ajbmeb-2017	213	7	,	,	PUNCT
ajbmeb-2017	213	8	92	92	NUM
ajbmeb-2017	213	9	-	-	SYM
ajbmeb-2017	213	10	100	100	NUM
ajbmeb-2017	213	11	.	.	PUNCT
ajbmeb-2017	214	1	13	13	NUM
ajbmeb-2017	214	2	.	.	X
ajbmeb-2017	214	3	fowler	fowler	PROPN
ajbmeb-2017	214	4	,	,	PUNCT
ajbmeb-2017	214	5	a.	a.	NOUN
ajbmeb-2017	214	6	(	(	PUNCT
ajbmeb-2017	214	7	2015	2015	NUM
ajbmeb-2017	214	8	)	)	PUNCT
ajbmeb-2017	214	9	.	.	PUNCT
ajbmeb-2017	215	1	essentials	essential	NOUN
ajbmeb-2017	215	2	of	of	ADP
ajbmeb-2017	215	3	nonprofit	nonprofit	ADJ
ajbmeb-2017	215	4	management	management	NOUN
ajbmeb-2017	215	5	.	.	PUNCT
ajbmeb-2017	216	1	sage	sage	NOUN
ajbmeb-2017	216	2	publications	publication	NOUN
ajbmeb-2017	216	3	14	14	NUM
ajbmeb-2017	216	4	.	.	PUNCT
ajbmeb-2017	217	1	greenlee	greenlee	PROPN
ajbmeb-2017	217	2	,	,	PUNCT
ajbmeb-2017	217	3	j.	j.	PROPN
ajbmeb-2017	217	4	s.	s.	PROPN
ajbmeb-2017	217	5	(	(	PUNCT
ajbmeb-2017	217	6	2017	2017	NUM
ajbmeb-2017	217	7	)	)	PUNCT
ajbmeb-2017	217	8	.	.	PUNCT
ajbmeb-2017	218	1	essentials	essential	NOUN
ajbmeb-2017	218	2	of	of	ADP
ajbmeb-2017	218	3	nonprofit	nonprofit	ADJ
ajbmeb-2017	218	4	financial	financial	ADJ
ajbmeb-2017	218	5	management	management	NOUN
ajbmeb-2017	218	6	.	.	PUNCT
ajbmeb-2017	219	1	john	john	PROPN
ajbmeb-2017	219	2	wiley	wiley	PROPN
ajbmeb-2017	219	3	&	&	CCONJ
ajbmeb-2017	219	4	sons	son	NOUN
ajbmeb-2017	219	5	.	.	PUNCT
ajbmeb-2017	220	1	15	15	X
ajbmeb-2017	220	2	.	.	X
ajbmeb-2017	220	3	gross	gross	PROPN
ajbmeb-2017	220	4	,	,	PUNCT
ajbmeb-2017	220	5	j.	j.	PROPN
ajbmeb-2017	220	6	,	,	PUNCT
ajbmeb-2017	220	7	&	&	CCONJ
ajbmeb-2017	220	8	belohlav	belohlav	PROPN
ajbmeb-2017	220	9	,	,	PUNCT
ajbmeb-2017	220	10	j.	j.	PROPN
ajbmeb-2017	220	11	a.	a.	PROPN
ajbmeb-2017	220	12	(	(	PUNCT
ajbmeb-2017	220	13	2018	2018	NUM
ajbmeb-2017	220	14	)	)	PUNCT
ajbmeb-2017	220	15	.	.	PUNCT
ajbmeb-2017	221	1	nonprofit	nonprofit	ADJ
ajbmeb-2017	221	2	management	management	NOUN
ajbmeb-2017	221	3	:	:	PUNCT
ajbmeb-2017	221	4	principles	principle	NOUN
ajbmeb-2017	221	5	and	and	CCONJ
ajbmeb-2017	221	6	practice	practice	NOUN
ajbmeb-2017	221	7	.	.	PUNCT
ajbmeb-2017	222	1	sage	sage	NOUN
ajbmeb-2017	222	2	publications	publication	NOUN
ajbmeb-2017	222	3	16	16	NUM
ajbmeb-2017	222	4	.	.	PUNCT
ajbmeb-2017	223	1	hayes	hayes	PROPN
ajbmeb-2017	223	2	,	,	PUNCT
ajbmeb-2017	223	3	r.	r.	PROPN
ajbmeb-2017	223	4	,	,	PUNCT
ajbmeb-2017	223	5	dassen	dassen	PROPN
ajbmeb-2017	223	6	,	,	PUNCT
ajbmeb-2017	223	7	r.	r.	PROPN
ajbmeb-2017	223	8	,	,	PUNCT
ajbmeb-2017	223	9	schilder	schilder	PROPN
ajbmeb-2017	223	10	,	,	PUNCT
ajbmeb-2017	223	11	a.	a.	PROPN
ajbmeb-2017	223	12	,	,	PUNCT
ajbmeb-2017	223	13	&	&	CCONJ
ajbmeb-2017	223	14	wallage	wallage	NOUN
ajbmeb-2017	223	15	,	,	PUNCT
ajbmeb-2017	223	16	p.	p.	NOUN
ajbmeb-2017	223	17	(	(	PUNCT
ajbmeb-2017	223	18	2014	2014	NUM
ajbmeb-2017	223	19	)	)	PUNCT
ajbmeb-2017	223	20	.	.	PUNCT
ajbmeb-2017	224	1	principles	principle	NOUN
ajbmeb-2017	224	2	of	of	ADP
ajbmeb-2017	224	3	auditing	auditing	NOUN
ajbmeb-2017	224	4	:	:	PUNCT
ajbmeb-2017	224	5	an	an	DET
ajbmeb-2017	224	6	introduction	introduction	NOUN
ajbmeb-2017	224	7	to	to	ADP
ajbmeb-2017	224	8	international	international	ADJ
ajbmeb-2017	224	9	standards	standard	NOUN
ajbmeb-2017	224	10	on	on	ADP
ajbmeb-2017	224	11	auditing	auditing	NOUN
ajbmeb-2017	224	12	(	(	PUNCT
ajbmeb-2017	224	13	3rd	3rd	ADJ
ajbmeb-2017	224	14	ed	ed	NOUN
ajbmeb-2017	224	15	.	.	PUNCT
ajbmeb-2017	224	16	)	)	PUNCT
ajbmeb-2017	224	17	.	.	PUNCT
ajbmeb-2017	225	1	harlow	harlow	PROPN
ajbmeb-2017	225	2	,	,	PUNCT
ajbmeb-2017	225	3	england	england	PROPN
ajbmeb-2017	225	4	:	:	PUNCT
ajbmeb-2017	225	5	pearson	pearson	PROPN
ajbmeb-2017	225	6	education	education	PROPN
ajbmeb-2017	225	7	limited	limit	VERB
ajbmeb-2017	225	8	.	.	PUNCT
ajbmeb-2017	226	1	17	17	NUM
ajbmeb-2017	226	2	.	.	X
ajbmeb-2017	227	1	herman	herman	PROPN
ajbmeb-2017	227	2	,	,	PUNCT
ajbmeb-2017	227	3	r.	r.	PROPN
ajbmeb-2017	227	4	d.	d.	PROPN
ajbmeb-2017	227	5	,	,	PUNCT
ajbmeb-2017	227	6	&	&	CCONJ
ajbmeb-2017	227	7	heimovics	heimovics	PROPN
ajbmeb-2017	227	8	,	,	PUNCT
ajbmeb-2017	227	9	r.	r.	PROPN
ajbmeb-2017	227	10	d.	d.	PROPN
ajbmeb-2017	227	11	(	(	PUNCT
ajbmeb-2017	227	12	2018	2018	NUM
ajbmeb-2017	227	13	)	)	PUNCT
ajbmeb-2017	227	14	.	.	PUNCT
ajbmeb-2017	228	1	the	the	DET
ajbmeb-2017	228	2	jossey	jossey	NOUN
ajbmeb-2017	228	3	-	-	PUNCT
ajbmeb-2017	228	4	bass	bass	NOUN
ajbmeb-2017	228	5	handbook	handbook	NOUN
ajbmeb-2017	228	6	of	of	ADP
ajbmeb-2017	228	7	nonprofit	nonprofit	ADJ
ajbmeb-2017	228	8	leadership	leadership	NOUN
ajbmeb-2017	228	9	and	and	CCONJ
ajbmeb-2017	228	10	management	management	NOUN
ajbmeb-2017	228	11	.	.	PUNCT
ajbmeb-2017	229	1	john	john	PROPN
ajbmeb-2017	229	2	wiley	wiley	PROPN
ajbmeb-2017	229	3	&	&	CCONJ
ajbmeb-2017	229	4	sons	son	NOUN
ajbmeb-2017	229	5	.	.	PUNCT
ajbmeb-2017	230	1	18	18	NUM
ajbmeb-2017	230	2	.	.	X
ajbmeb-2017	230	3	holland	holland	PROPN
ajbmeb-2017	230	4	,	,	PUNCT
ajbmeb-2017	230	5	t.	t.	PROPN
ajbmeb-2017	230	6	p.	p.	PROPN
ajbmeb-2017	230	7	(	(	PUNCT
ajbmeb-2017	230	8	2020	2020	NUM
ajbmeb-2017	230	9	)	)	PUNCT
ajbmeb-2017	230	10	.	.	PUNCT
ajbmeb-2017	231	1	the	the	DET
ajbmeb-2017	231	2	nonprofit	nonprofit	ADJ
ajbmeb-2017	231	3	governance	governance	NOUN
ajbmeb-2017	231	4	challenges	challenge	NOUN
ajbmeb-2017	231	5	.	.	PUNCT
ajbmeb-2017	232	1	john	john	PROPN
ajbmeb-2017	232	2	wiley	wiley	PROPN
ajbmeb-2017	232	3	&	&	CCONJ
ajbmeb-2017	232	4	sons	son	NOUN
ajbmeb-2017	232	5	.	.	PUNCT
ajbmeb-2017	233	1	19	19	NUM
ajbmeb-2017	233	2	.	.	X
ajbmeb-2017	233	3	holland	holland	PROPN
ajbmeb-2017	233	4	,	,	PUNCT
ajbmeb-2017	233	5	t.	t.	PROPN
ajbmeb-2017	233	6	p.	p.	PROPN
ajbmeb-2017	233	7	,	,	PUNCT
ajbmeb-2017	233	8	&	&	CCONJ
ajbmeb-2017	233	9	rios	rios	PROPN
ajbmeb-2017	233	10	,	,	PUNCT
ajbmeb-2017	233	11	a.	a.	NOUN
ajbmeb-2017	233	12	(	(	PUNCT
ajbmeb-2017	233	13	2021	2021	NUM
ajbmeb-2017	233	14	)	)	PUNCT
ajbmeb-2017	233	15	.	.	PUNCT
ajbmeb-2017	234	1	the	the	DET
ajbmeb-2017	234	2	law	law	NOUN
ajbmeb-2017	234	3	of	of	ADP
ajbmeb-2017	234	4	tax	tax	NOUN
ajbmeb-2017	234	5	-	-	PUNCT
ajbmeb-2017	234	6	exempt	exempt	ADJ
ajbmeb-2017	234	7	organizations	organization	NOUN
ajbmeb-2017	234	8	(	(	PUNCT
ajbmeb-2017	234	9	12th	12th	NOUN
ajbmeb-2017	234	10	ed	ed	NOUN
ajbmeb-2017	234	11	.	.	PUNCT
ajbmeb-2017	234	12	)	)	PUNCT
ajbmeb-2017	234	13	.	.	PUNCT
ajbmeb-2017	235	1	john	john	PROPN
ajbmeb-2017	235	2	wiley	wiley	PROPN
ajbmeb-2017	235	3	&	&	CCONJ
ajbmeb-2017	235	4	so	so	ADV
ajbmeb-2017	235	5	20	20	NUM
ajbmeb-2017	235	6	.	.	PUNCT
ajbmeb-2017	235	7	jenkins	jenkins	PROPN
ajbmeb-2017	235	8	,	,	PUNCT
ajbmeb-2017	235	9	m.	m.	NOUN
ajbmeb-2017	235	10	a.	a.	NOUN
ajbmeb-2017	235	11	(	(	PUNCT
ajbmeb-2017	235	12	2019	2019	NUM
ajbmeb-2017	235	13	)	)	PUNCT
ajbmeb-2017	235	14	.	.	PUNCT
ajbmeb-2017	236	1	cybersecurity	cybersecurity	NOUN
ajbmeb-2017	236	2	for	for	ADP
ajbmeb-2017	236	3	nonprofits	nonprofit	NOUN
ajbmeb-2017	236	4	:	:	PUNCT
ajbmeb-2017	236	5	securing	secure	VERB
ajbmeb-2017	236	6	your	your	PRON
ajbmeb-2017	236	7	organization	organization	NOUN
ajbmeb-2017	236	8	's	's	PART
ajbmeb-2017	236	9	data	datum	NOUN
ajbmeb-2017	236	10	,	,	PUNCT
ajbmeb-2017	236	11	assets	asset	NOUN
ajbmeb-2017	236	12	,	,	PUNCT
ajbmeb-2017	236	13	and	and	CCONJ
ajbmeb-2017	236	14	reputation	reputation	NOUN
ajbmeb-2017	236	15	.	.	PUNCT
ajbmeb-2017	237	1	apress	apress	PROPN
ajbmeb-2017	237	2	.	.	PUNCT
ajbmeb-2017	238	1	21	21	NUM
ajbmeb-2017	238	2	.	.	PUNCT
ajbmeb-2017	239	1	jones	jones	PROPN
ajbmeb-2017	239	2	,	,	PUNCT
ajbmeb-2017	239	3	a.	a.	PROPN
ajbmeb-2017	239	4	,	,	PUNCT
ajbmeb-2017	239	5	&	&	CCONJ
ajbmeb-2017	239	6	brown	brown	PROPN
ajbmeb-2017	239	7	,	,	PUNCT
ajbmeb-2017	239	8	k.	k.	PROPN
ajbmeb-2017	239	9	(	(	PUNCT
ajbmeb-2017	239	10	2019	2019	NUM
ajbmeb-2017	239	11	)	)	PUNCT
ajbmeb-2017	239	12	.	.	PUNCT
ajbmeb-2017	240	1	"	"	PUNCT
ajbmeb-2017	240	2	fraud	fraud	NOUN
ajbmeb-2017	240	3	prevention	prevention	NOUN
ajbmeb-2017	240	4	measures	measure	NOUN
ajbmeb-2017	240	5	in	in	ADP
ajbmeb-2017	240	6	retail	retail	ADJ
ajbmeb-2017	240	7	chain	chain	NOUN
ajbmeb-2017	240	8	y	y	PROPN
ajbmeb-2017	240	9	:	:	PUNCT
ajbmeb-2017	240	10	a	a	DET
ajbmeb-2017	240	11	case	case	NOUN
ajbmeb-2017	240	12	study	study	NOUN
ajbmeb-2017	240	13	.	.	PUNCT
ajbmeb-2017	240	14	"	"	PUNCT
ajbmeb-2017	240	15	journal	journal	NOUN
ajbmeb-2017	240	16	of	of	ADP
ajbmeb-2017	240	17	business	business	NOUN
ajbmeb-2017	240	18	ethics	ethic	NOUN
ajbmeb-2017	240	19	,	,	PUNCT
ajbmeb-2017	240	20	15(2	15(2	NUM
ajbmeb-2017	240	21	)	)	PUNCT
ajbmeb-2017	240	22	,	,	PUNCT
ajbmeb-2017	240	23	178	178	NUM
ajbmeb-2017	240	24	-	-	SYM
ajbmeb-2017	240	25	195	195	NUM
ajbmeb-2017	240	26	.	.	NOUN
ajbmeb-2017	240	27	22	22	NUM
ajbmeb-2017	240	28	.	.	PUNCT
ajbmeb-2017	241	1	jones	jones	PROPN
ajbmeb-2017	241	2	,	,	PUNCT
ajbmeb-2017	241	3	t.	t.	PROPN
ajbmeb-2017	241	4	c.	c.	PROPN
ajbmeb-2017	241	5	(	(	PUNCT
ajbmeb-2017	241	6	2018	2018	NUM
ajbmeb-2017	241	7	)	)	PUNCT
ajbmeb-2017	241	8	.	.	PUNCT
ajbmeb-2017	242	1	essentials	essential	NOUN
ajbmeb-2017	242	2	of	of	ADP
ajbmeb-2017	242	3	accounting	account	VERB
ajbmeb-2017	242	4	for	for	ADP
ajbmeb-2017	242	5	governmental	governmental	ADJ
ajbmeb-2017	242	6	and	and	CCONJ
ajbmeb-2017	242	7	not	not	PART
ajbmeb-2017	242	8	-	-	PUNCT
ajbmeb-2017	242	9	for	for	ADP
ajbmeb-2017	242	10	-	-	PUNCT
ajbmeb-2017	242	11	profit	profit	NOUN
ajbmeb-2017	242	12	organizations	organization	NOUN
ajbmeb-2017	242	13	.	.	PUNCT
ajbmeb-2017	243	1	mcgraw	mcgraw	PROPN
ajbmeb-2017	243	2	-	-	PUNCT
ajbmeb-2017	243	3	hill	hill	NOUN
ajbmeb-2017	243	4	education	education	NOUN
ajbmeb-2017	243	5	23	23	NUM
ajbmeb-2017	243	6	.	.	PUNCT
ajbmeb-2017	244	1	knechel	knechel	PROPN
ajbmeb-2017	244	2	,	,	PUNCT
ajbmeb-2017	244	3	w.	w.	PROPN
ajbmeb-2017	244	4	r.	r.	PROPN
ajbmeb-2017	244	5	,	,	PUNCT
ajbmeb-2017	244	6	salterio	salterio	PROPN
ajbmeb-2017	244	7	,	,	PUNCT
ajbmeb-2017	244	8	s.	s.	PROPN
ajbmeb-2017	244	9	e.	e.	PROPN
ajbmeb-2017	244	10	,	,	PUNCT
ajbmeb-2017	244	11	&	&	CCONJ
ajbmeb-2017	244	12	ballou	ballou	PROPN
ajbmeb-2017	244	13	,	,	PUNCT
ajbmeb-2017	244	14	b.	b.	PROPN
ajbmeb-2017	244	15	(	(	PUNCT
ajbmeb-2017	244	16	2016	2016	NUM
ajbmeb-2017	244	17	)	)	PUNCT
ajbmeb-2017	244	18	.	.	PUNCT
ajbmeb-2017	245	1	auditing	auditing	NOUN
ajbmeb-2017	245	2	:	:	PUNCT
ajbmeb-2017	245	3	assurance	assurance	NOUN
ajbmeb-2017	245	4	and	and	CCONJ
ajbmeb-2017	245	5	risk	risk	NOUN
ajbmeb-2017	245	6	.	.	PUNCT
ajbmeb-2017	246	1	routledge	routledge	PROPN
ajbmeb-2017	246	2	.	.	PUNCT
ajbmeb-2017	247	1	24	24	NUM
ajbmeb-2017	247	2	.	.	PUNCT
ajbmeb-2017	247	3	lee	lee	PROPN
ajbmeb-2017	247	4	,	,	PUNCT
ajbmeb-2017	247	5	s.	s.	PROPN
ajbmeb-2017	247	6	,	,	PUNCT
ajbmeb-2017	247	7	&	&	CCONJ
ajbmeb-2017	247	8	kim	kim	PROPN
ajbmeb-2017	247	9	,	,	PUNCT
ajbmeb-2017	247	10	m.	m.	NOUN
ajbmeb-2017	247	11	(	(	PUNCT
ajbmeb-2017	247	12	2020	2020	NUM
ajbmeb-2017	247	13	)	)	PUNCT
ajbmeb-2017	247	14	.	.	PUNCT
ajbmeb-2017	248	1	"	"	PUNCT
ajbmeb-2017	248	2	compliance	compliance	NOUN
ajbmeb-2017	248	3	with	with	ADP
ajbmeb-2017	248	4	regulatory	regulatory	ADJ
ajbmeb-2017	248	5	standards	standard	NOUN
ajbmeb-2017	248	6	:	:	PUNCT
ajbmeb-2017	248	7	lessons	lesson	NOUN
ajbmeb-2017	248	8	from	from	ADP
ajbmeb-2017	248	9	tech	tech	PROPN
ajbmeb-2017	248	10	startup	startup	NOUN
ajbmeb-2017	248	11	z.	z.	PROPN
ajbmeb-2017	248	12	"	"	PUNCT
ajbmeb-2017	248	13	journal	journal	NOUN
ajbmeb-2017	248	14	of	of	ADP
ajbmeb-2017	248	15	corporate	corporate	ADJ
ajbmeb-2017	248	16	governance	governance	NOUN
ajbmeb-2017	248	17	,	,	PUNCT
ajbmeb-2017	248	18	25(4	25(4	NOUN
ajbmeb-2017	248	19	)	)	PUNCT
ajbmeb-2017	248	20	,	,	PUNCT
ajbmeb-2017	248	21	301	301	NUM
ajbmeb-2017	248	22	-	-	SYM
ajbmeb-2017	248	23	318	318	NUM
ajbmeb-2017	248	24	.	.	PUNCT
ajbmeb-2017	249	1	american	american	PROPN
ajbmeb-2017	249	2	journal	journal	PROPN
ajbmeb-2017	249	3	of	of	ADP
ajbmeb-2017	249	4	business	business	NOUN
ajbmeb-2017	249	5	management	management	NOUN
ajbmeb-2017	249	6	,	,	PUNCT
ajbmeb-2017	249	7	economics	economic	NOUN
ajbmeb-2017	249	8	and	and	CCONJ
ajbmeb-2017	249	9	banking	banking	NOUN
ajbmeb-2017	249	10	volume	volume	NOUN
ajbmeb-2017	249	11	23	23	NUM
ajbmeb-2017	249	12	april	april	PROPN
ajbmeb-2017	249	13	2024	2024	NUM
ajbmeb-2017	249	14	p	p	NOUN
ajbmeb-2017	249	15	a	a	DET
ajbmeb-2017	249	16	g	g	NOUN
ajbmeb-2017	249	17	e	e	NOUN
ajbmeb-2017	249	18	|	|	NOUN
ajbmeb-2017	249	19	192	192	NUM
ajbmeb-2017	249	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2017	249	21	25	25	NUM
ajbmeb-2017	249	22	.	.	PUNCT
ajbmeb-2017	250	1	lounsbury	lounsbury	PROPN
ajbmeb-2017	250	2	,	,	PUNCT
ajbmeb-2017	250	3	m.	m.	NOUN
ajbmeb-2017	250	4	,	,	PUNCT
ajbmeb-2017	250	5	&	&	CCONJ
ajbmeb-2017	250	6	carberry	carberry	PROPN
ajbmeb-2017	250	7	,	,	PUNCT
ajbmeb-2017	250	8	e.	e.	PROPN
ajbmeb-2017	250	9	j.	j.	PROPN
ajbmeb-2017	250	10	(	(	PUNCT
ajbmeb-2017	250	11	2016	2016	NUM
ajbmeb-2017	250	12	)	)	PUNCT
ajbmeb-2017	250	13	.	.	PUNCT
ajbmeb-2017	251	1	institutional	institutional	ADJ
ajbmeb-2017	251	2	inequality	inequality	NOUN
ajbmeb-2017	251	3	and	and	CCONJ
ajbmeb-2017	251	4	the	the	DET
ajbmeb-2017	251	5	mobilization	mobilization	NOUN
ajbmeb-2017	251	6	of	of	ADP
ajbmeb-2017	251	7	the	the	DET
ajbmeb-2017	251	8	moral	moral	ADJ
ajbmeb-2017	251	9	economy	economy	NOUN
ajbmeb-2017	251	10	:	:	PUNCT
ajbmeb-2017	251	11	moral	moral	ADJ
ajbmeb-2017	251	12	convergence	convergence	NOUN
ajbmeb-2017	251	13	and	and	CCONJ
ajbmeb-2017	251	14	divergence	divergence	NOUN
ajbmeb-2017	251	15	in	in	ADP
ajbmeb-2017	251	16	nonprofit	nonprofit	ADJ
ajbmeb-2017	251	17	fields	field	NOUN
ajbmeb-2017	251	18	.	.	PUNCT
ajbmeb-2017	252	1	in	in	ADP
ajbmeb-2017	252	2	the	the	DET
ajbmeb-2017	252	3	sage	sage	NOUN
ajbmeb-2017	252	4	handbook	handbook	NOUN
ajbmeb-2017	252	5	of	of	ADP
ajbmeb-2017	252	6	organizational	organizational	ADJ
ajbmeb-2017	252	7	institutionalism	institutionalism	NOUN
ajbmeb-2017	252	8	(	(	PUNCT
ajbmeb-2017	252	9	pp	pp	ADJ
ajbmeb-2017	252	10	.	.	PUNCT
ajbmeb-2017	253	1	597	597	NUM
ajbmeb-2017	253	2	-	-	NUM
ajbmeb-2017	253	3	622	622	NUM
ajbmeb-2017	253	4	)	)	PUNCT
ajbmeb-2017	253	5	.	.	PUNCT
ajbmeb-2017	254	1	sage	sage	NOUN
ajbmeb-2017	254	2	publications	publications	PROPN
ajbmeb-2017	254	3	ltd	ltd	PROPN
ajbmeb-2017	254	4	.	.	PROPN
ajbmeb-2017	254	5	26	26	NUM
ajbmeb-2017	254	6	.	.	PUNCT
ajbmeb-2017	255	1	moody	moody	PROPN
ajbmeb-2017	255	2	,	,	PUNCT
ajbmeb-2017	255	3	j.	j.	PROPN
ajbmeb-2017	255	4	(	(	PUNCT
ajbmeb-2017	255	5	2017	2017	NUM
ajbmeb-2017	255	6	)	)	PUNCT
ajbmeb-2017	255	7	.	.	PUNCT
ajbmeb-2017	256	1	volunteers	volunteer	NOUN
ajbmeb-2017	256	2	in	in	ADP
ajbmeb-2017	256	3	nonprofit	nonprofit	ADJ
ajbmeb-2017	256	4	organizations	organization	NOUN
ajbmeb-2017	256	5	:	:	PUNCT
ajbmeb-2017	256	6	recruitment	recruitment	NOUN
ajbmeb-2017	256	7	,	,	PUNCT
ajbmeb-2017	256	8	retention	retention	NOUN
ajbmeb-2017	256	9	,	,	PUNCT
ajbmeb-2017	256	10	and	and	CCONJ
ajbmeb-2017	256	11	management	management	NOUN
ajbmeb-2017	256	12	.	.	PUNCT
ajbmeb-2017	257	1	routledge	routledge	PROPN
ajbmeb-2017	257	2	.	.	PUNCT
ajbmeb-2017	258	1	27	27	NUM
ajbmeb-2017	258	2	.	.	X
ajbmeb-2017	258	3	niven	niven	PROPN
ajbmeb-2017	258	4	,	,	PUNCT
ajbmeb-2017	258	5	p.	p.	PROPN
ajbmeb-2017	258	6	r.	r.	PROPN
ajbmeb-2017	258	7	(	(	PUNCT
ajbmeb-2017	258	8	2018	2018	NUM
ajbmeb-2017	258	9	)	)	PUNCT
ajbmeb-2017	258	10	.	.	PUNCT
ajbmeb-2017	259	1	balanced	balanced	ADJ
ajbmeb-2017	259	2	scorecard	scorecard	NOUN
ajbmeb-2017	259	3	:	:	PUNCT
ajbmeb-2017	259	4	step	step	NOUN
ajbmeb-2017	259	5	-	-	PUNCT
ajbmeb-2017	259	6	by	by	ADP
ajbmeb-2017	259	7	-	-	PUNCT
ajbmeb-2017	259	8	step	step	NOUN
ajbmeb-2017	259	9	for	for	ADP
ajbmeb-2017	259	10	government	government	NOUN
ajbmeb-2017	259	11	and	and	CCONJ
ajbmeb-2017	259	12	nonprofit	nonprofit	ADJ
ajbmeb-2017	259	13	agencies	agency	NOUN
ajbmeb-2017	259	14	.	.	PUNCT
ajbmeb-2017	260	1	john	john	PROPN
ajbmeb-2017	260	2	wiley	wiley	PROPN
ajbmeb-2017	260	3	&	&	CCONJ
ajbmeb-2017	260	4	sons	son	NOUN
ajbmeb-2017	260	5	.	.	PUNCT
ajbmeb-2017	261	1	28	28	NUM
ajbmeb-2017	261	2	.	.	PUNCT
ajbmeb-2017	261	3	o'leary	o'leary	PROPN
ajbmeb-2017	261	4	,	,	PUNCT
ajbmeb-2017	261	5	r.	r.	PROPN
ajbmeb-2017	261	6	(	(	PUNCT
ajbmeb-2017	261	7	2018	2018	NUM
ajbmeb-2017	261	8	)	)	PUNCT
ajbmeb-2017	261	9	.	.	PUNCT
ajbmeb-2017	262	1	governance	governance	NOUN
ajbmeb-2017	262	2	and	and	CCONJ
ajbmeb-2017	262	3	regulation	regulation	NOUN
ajbmeb-2017	262	4	in	in	ADP
ajbmeb-2017	262	5	the	the	DET
ajbmeb-2017	262	6	nonprofit	nonprofit	ADJ
ajbmeb-2017	262	7	sector	sector	NOUN
ajbmeb-2017	262	8	.	.	PUNCT
ajbmeb-2017	263	1	routledge	routledge	PROPN
ajbmeb-2017	263	2	.	.	PUNCT
ajbmeb-2017	264	1	29	29	NUM
ajbmeb-2017	264	2	.	.	PUNCT
ajbmeb-2017	265	1	renz	renz	PROPN
ajbmeb-2017	265	2	,	,	PUNCT
ajbmeb-2017	265	3	d.	d.	PROPN
ajbmeb-2017	265	4	(	(	PUNCT
ajbmeb-2017	265	5	2016	2016	NUM
ajbmeb-2017	265	6	)	)	PUNCT
ajbmeb-2017	265	7	.	.	PUNCT
ajbmeb-2017	266	1	the	the	DET
ajbmeb-2017	266	2	jossey	jossey	NOUN
ajbmeb-2017	266	3	-	-	PUNCT
ajbmeb-2017	266	4	bass	bass	NOUN
ajbmeb-2017	266	5	handbook	handbook	NOUN
ajbmeb-2017	266	6	of	of	ADP
ajbmeb-2017	266	7	nonprofit	nonprofit	ADJ
ajbmeb-2017	266	8	leadership	leadership	NOUN
ajbmeb-2017	266	9	and	and	CCONJ
ajbmeb-2017	266	10	management	management	NOUN
ajbmeb-2017	266	11	.	.	PUNCT
ajbmeb-2017	267	1	john	john	PROPN
ajbmeb-2017	267	2	wiley	wiley	PROPN
ajbmeb-2017	267	3	&	&	CCONJ
ajbmeb-2017	267	4	sons	son	NOUN
ajbmeb-2017	267	5	.	.	PUNCT
ajbmeb-2017	268	1	30	30	NUM
ajbmeb-2017	268	2	.	.	PUNCT
ajbmeb-2017	269	1	salamon	salamon	PROPN
ajbmeb-2017	269	2	,	,	PUNCT
ajbmeb-2017	269	3	l.	l.	PROPN
ajbmeb-2017	269	4	m.	m.	PROPN
ajbmeb-2017	269	5	(	(	PUNCT
ajbmeb-2017	269	6	2017	2017	NUM
ajbmeb-2017	269	7	)	)	PUNCT
ajbmeb-2017	269	8	.	.	PUNCT
ajbmeb-2017	270	1	the	the	DET
ajbmeb-2017	270	2	resilient	resilient	ADJ
ajbmeb-2017	270	3	sector	sector	NOUN
ajbmeb-2017	270	4	revisited	revisit	VERB
ajbmeb-2017	270	5	:	:	PUNCT
ajbmeb-2017	270	6	the	the	DET
ajbmeb-2017	270	7	new	new	ADJ
ajbmeb-2017	270	8	challenge	challenge	NOUN
ajbmeb-2017	270	9	to	to	ADP
ajbmeb-2017	270	10	nonprofit	nonprofit	PROPN
ajbmeb-2017	270	11	america	america	PROPN
ajbmeb-2017	270	12	.	.	PUNCT
ajbmeb-2017	271	1	brookings	brookings	PROPN
ajbmeb-2017	271	2	institution	institution	PROPN
ajbmeb-2017	271	3	press	press	NOUN
ajbmeb-2017	271	4	.	.	PUNCT
ajbmeb-2017	272	1	31	31	NUM
ajbmeb-2017	272	2	.	.	PUNCT
ajbmeb-2017	273	1	schneider	schneider	NOUN
ajbmeb-2017	273	2	,	,	PUNCT
ajbmeb-2017	273	3	n.	n.	PROPN
ajbmeb-2017	273	4	p.	p.	PROPN
ajbmeb-2017	273	5	(	(	PUNCT
ajbmeb-2017	273	6	2016	2016	NUM
ajbmeb-2017	273	7	)	)	PUNCT
ajbmeb-2017	273	8	.	.	PUNCT
ajbmeb-2017	274	1	internal	internal	ADJ
ajbmeb-2017	274	2	controls	control	NOUN
ajbmeb-2017	274	3	in	in	ADP
ajbmeb-2017	274	4	nonprofit	nonprofit	ADJ
ajbmeb-2017	274	5	organizations	organization	NOUN
ajbmeb-2017	274	6	.	.	PUNCT
ajbmeb-2017	275	1	in	in	ADP
ajbmeb-2017	275	2	handbook	handbook	NOUN
ajbmeb-2017	275	3	of	of	ADP
ajbmeb-2017	275	4	research	research	NOUN
ajbmeb-2017	275	5	on	on	ADP
ajbmeb-2017	275	6	accounting	accounting	NOUN
ajbmeb-2017	275	7	and	and	CCONJ
ajbmeb-2017	275	8	financial	financial	ADJ
ajbmeb-2017	275	9	studies	study	NOUN
ajbmeb-2017	275	10	(	(	PUNCT
ajbmeb-2017	275	11	pp	pp	ADJ
ajbmeb-2017	275	12	.	.	PUNCT
ajbmeb-2017	275	13	432	432	NUM
ajbmeb-2017	275	14	-	-	SYM
ajbmeb-2017	275	15	448	448	NUM
ajbmeb-2017	275	16	)	)	PUNCT
ajbmeb-2017	275	17	.	.	PUNCT
ajbmeb-2017	276	1	igi	igi	PROPN
ajbmeb-2017	276	2	global	global	PROPN
ajbmeb-2017	276	3	.	.	PUNCT
ajbmeb-2017	277	1	32	32	NUM
ajbmeb-2017	277	2	.	.	PUNCT
ajbmeb-2017	277	3	serafeim	serafeim	PROPN
ajbmeb-2017	277	4	,	,	PUNCT
ajbmeb-2017	277	5	g.	g.	PROPN
ajbmeb-2017	277	6	,	,	PUNCT
ajbmeb-2017	277	7	&	&	CCONJ
ajbmeb-2017	277	8	rabinovich	rabinovich	PROPN
ajbmeb-2017	277	9	,	,	PUNCT
ajbmeb-2017	277	10	a.	a.	PROPN
ajbmeb-2017	277	11	(	(	PUNCT
ajbmeb-2017	277	12	2018	2018	NUM
ajbmeb-2017	277	13	)	)	PUNCT
ajbmeb-2017	277	14	.	.	PUNCT
ajbmeb-2017	278	1	leading	lead	VERB
ajbmeb-2017	278	2	responsibly	responsibly	ADV
ajbmeb-2017	278	3	:	:	PUNCT
ajbmeb-2017	278	4	developing	develop	VERB
ajbmeb-2017	278	5	a	a	DET
ajbmeb-2017	278	6	curriculum	curriculum	NOUN
ajbmeb-2017	278	7	for	for	ADP
ajbmeb-2017	278	8	ethics	ethic	NOUN
ajbmeb-2017	278	9	in	in	ADP
ajbmeb-2017	278	10	management	management	NOUN
ajbmeb-2017	278	11	.	.	PUNCT
ajbmeb-2017	279	1	harvard	harvard	PROPN
ajbmeb-2017	279	2	business	business	PROPN
ajbmeb-2017	279	3	school	school	NOUN
ajbmeb-2017	279	4	case	case	NOUN
ajbmeb-2017	279	5	418	418	NUM
ajbmeb-2017	279	6	-	-	SYM
ajbmeb-2017	279	7	030	030	NUM
ajbmeb-2017	279	8	.	.	PUNCT
ajbmeb-2017	280	1	33	33	NUM
ajbmeb-2017	280	2	.	.	PUNCT
ajbmeb-2017	280	3	singleton	singleton	PROPN
ajbmeb-2017	280	4	,	,	PUNCT
ajbmeb-2017	280	5	t.	t.	PROPN
ajbmeb-2017	280	6	w.	w.	PROPN
ajbmeb-2017	280	7	,	,	PUNCT
ajbmeb-2017	280	8	&	&	CCONJ
ajbmeb-2017	280	9	singleton	singleton	PROPN
ajbmeb-2017	280	10	,	,	PUNCT
ajbmeb-2017	280	11	a.	a.	PROPN
ajbmeb-2017	280	12	j.	j.	PROPN
ajbmeb-2017	280	13	(	(	PUNCT
ajbmeb-2017	280	14	2010	2010	NUM
ajbmeb-2017	280	15	)	)	PUNCT
ajbmeb-2017	280	16	.	.	PUNCT
ajbmeb-2017	281	1	fraud	fraud	NOUN
ajbmeb-2017	281	2	auditing	auditing	NOUN
ajbmeb-2017	281	3	and	and	CCONJ
ajbmeb-2017	281	4	forensic	forensic	ADJ
ajbmeb-2017	281	5	accounting	accounting	NOUN
ajbmeb-2017	281	6	.	.	PUNCT
ajbmeb-2017	282	1	john	john	PROPN
ajbmeb-2017	282	2	wiley	wiley	PROPN
ajbmeb-2017	282	3	&	&	CCONJ
ajbmeb-2017	282	4	sons	son	NOUN
ajbmeb-2017	282	5	.	.	PUNCT
ajbmeb-2017	283	1	34	34	NUM
ajbmeb-2017	283	2	.	.	PUNCT
ajbmeb-2017	283	3	smith	smith	PROPN
ajbmeb-2017	283	4	,	,	PUNCT
ajbmeb-2017	283	5	j.	j.	PROPN
ajbmeb-2017	283	6	,	,	PUNCT
ajbmeb-2017	283	7	et	et	PROPN
ajbmeb-2017	283	8	al	al	PROPN
ajbmeb-2017	283	9	.	.	PUNCT
ajbmeb-2017	283	10	(	(	PUNCT
ajbmeb-2017	283	11	2018	2018	NUM
ajbmeb-2017	283	12	)	)	PUNCT
ajbmeb-2017	283	13	.	.	PUNCT
ajbmeb-2017	284	1	"	"	PUNCT
ajbmeb-2017	284	2	enhancing	enhance	VERB
ajbmeb-2017	284	3	financial	financial	ADJ
ajbmeb-2017	284	4	reporting	reporting	NOUN
ajbmeb-2017	284	5	processes	process	NOUN
ajbmeb-2017	284	6	:	:	PUNCT
ajbmeb-2017	284	7	a	a	DET
ajbmeb-2017	284	8	case	case	NOUN
ajbmeb-2017	284	9	study	study	NOUN
ajbmeb-2017	284	10	of	of	ADP
ajbmeb-2017	284	11	company	company	NOUN
ajbmeb-2017	284	12	x.	x.	NOUN
ajbmeb-2017	284	13	"	"	PUNCT
ajbmeb-2017	284	14	journal	journal	NOUN
ajbmeb-2017	284	15	of	of	ADP
ajbmeb-2017	284	16	financial	financial	ADJ
ajbmeb-2017	284	17	management	management	NOUN
ajbmeb-2017	284	18	,	,	PUNCT
ajbmeb-2017	284	19	20(3	20(3	NOUN
ajbmeb-2017	284	20	)	)	PUNCT
ajbmeb-2017	284	21	,	,	PUNCT
ajbmeb-2017	284	22	45	45	NUM
ajbmeb-2017	284	23	-	-	SYM
ajbmeb-2017	284	24	62	62	NUM
ajbmeb-2017	284	25	.	.	PUNCT
ajbmeb-2017	284	26	35	35	NUM
ajbmeb-2017	284	27	.	.	PUNCT
ajbmeb-2017	284	28	tinkelman	tinkelman	NOUN
ajbmeb-2017	284	29	,	,	PUNCT
ajbmeb-2017	284	30	d.	d.	PROPN
ajbmeb-2017	284	31	,	,	PUNCT
ajbmeb-2017	284	32	stancil	stancil	PROPN
ajbmeb-2017	284	33	,	,	PUNCT
ajbmeb-2017	284	34	j.	j.	PROPN
ajbmeb-2017	284	35	,	,	PUNCT
ajbmeb-2017	284	36	&	&	CCONJ
ajbmeb-2017	284	37	mcquiston	mcquiston	PROPN
ajbmeb-2017	284	38	,	,	PUNCT
ajbmeb-2017	284	39	j.	j.	PROPN
ajbmeb-2017	284	40	(	(	PUNCT
ajbmeb-2017	284	41	2020	2020	NUM
ajbmeb-2017	284	42	)	)	PUNCT
ajbmeb-2017	284	43	.	.	PUNCT
ajbmeb-2017	285	1	best	good	ADJ
ajbmeb-2017	285	2	practices	practice	NOUN
ajbmeb-2017	285	3	in	in	ADP
ajbmeb-2017	285	4	nonprofit	nonprofit	ADJ
ajbmeb-2017	285	5	financial	financial	ADJ
ajbmeb-2017	285	6	management	management	NOUN
ajbmeb-2017	285	7	:	:	PUNCT
ajbmeb-2017	285	8	how	how	SCONJ
ajbmeb-2017	285	9	to	to	PART
ajbmeb-2017	285	10	maximize	maximize	VERB
ajbmeb-2017	285	11	efficiency	efficiency	NOUN
ajbmeb-2017	285	12	and	and	CCONJ
ajbmeb-2017	285	13	impact	impact	NOUN
ajbmeb-2017	285	14	.	.	PUNCT
ajbmeb-2017	286	1	john	john	PROPN
ajbmeb-2017	286	2	wiley	wiley	PROPN
ajbmeb-2017	286	3	&	&	CCONJ
ajbmeb-2017	286	4	sons	son	NOUN
ajbmeb-2017	286	5	.	.	PUNCT
ajbmeb-2017	287	1	36	36	NUM
ajbmeb-2017	287	2	.	.	PUNCT
ajbmeb-2017	287	3	wehner	wehner	PROPN
ajbmeb-2017	287	4	,	,	PUNCT
ajbmeb-2017	287	5	j.	j.	PROPN
ajbmeb-2017	287	6	(	(	PUNCT
ajbmeb-2017	287	7	2018	2018	NUM
ajbmeb-2017	287	8	)	)	PUNCT
ajbmeb-2017	287	9	.	.	PUNCT
ajbmeb-2017	288	1	effective	effective	ADJ
ajbmeb-2017	288	2	internal	internal	ADJ
ajbmeb-2017	288	3	controls	control	NOUN
ajbmeb-2017	288	4	for	for	ADP
ajbmeb-2017	288	5	small	small	ADJ
ajbmeb-2017	288	6	nonprofits	nonprofit	NOUN
ajbmeb-2017	288	7	:	:	PUNCT
ajbmeb-2017	288	8	a	a	DET
ajbmeb-2017	288	9	guide	guide	NOUN
ajbmeb-2017	288	10	for	for	ADP
ajbmeb-2017	288	11	smaller	small	ADJ
ajbmeb-2017	288	12	budgets	budget	NOUN
ajbmeb-2017	288	13	and	and	CCONJ
ajbmeb-2017	288	14	staff	staff	NOUN
ajbmeb-2017	288	15	.	.	PUNCT
ajbmeb-2017	289	1	john	john	PROPN
ajbmeb-2017	289	2	wiley	wiley	PROPN
ajbmeb-2017	289	3	&	&	CCONJ
ajbmeb-2017	289	4	sons	son	NOUN
ajbmeb-2017	289	5	.	.	PUNCT
ajbmeb-2017	290	1	37	37	NUM
ajbmeb-2017	290	2	.	.	PUNCT
ajbmeb-2017	290	3	weikart	weikart	PROPN
ajbmeb-2017	290	4	,	,	PUNCT
ajbmeb-2017	290	5	l.	l.	PROPN
ajbmeb-2017	290	6	a.	a.	PROPN
ajbmeb-2017	290	7	(	(	PUNCT
ajbmeb-2017	290	8	2019	2019	NUM
ajbmeb-2017	290	9	)	)	PUNCT
ajbmeb-2017	290	10	.	.	PUNCT
ajbmeb-2017	291	1	financial	financial	ADJ
ajbmeb-2017	291	2	fundamentals	fundamental	NOUN
ajbmeb-2017	291	3	for	for	ADP
ajbmeb-2017	291	4	nonprofit	nonprofit	ADJ
ajbmeb-2017	291	5	leaders	leader	NOUN
ajbmeb-2017	291	6	:	:	PUNCT
ajbmeb-2017	291	7	building	build	VERB
ajbmeb-2017	291	8	capacity	capacity	NOUN
ajbmeb-2017	291	9	and	and	CCONJ
ajbmeb-2017	291	10	sustainability	sustainability	NOUN
ajbmeb-2017	291	11	.	.	PUNCT
ajbmeb-2017	292	1	john	john	PROPN
ajbmeb-2017	292	2	wiley	wiley	PROPN
ajbmeb-2017	292	3	&	&	CCONJ
ajbmeb-2017	292	4	sons	son	NOUN
ajbmeb-2017	292	5	.	.	PUNCT
ajbmeb-2017	293	1	38	38	NUM
ajbmeb-2017	293	2	.	.	PUNCT
ajbmeb-2017	293	3	worth	worth	ADJ
ajbmeb-2017	293	4	,	,	PUNCT
ajbmeb-2017	293	5	m.	m.	NOUN
ajbmeb-2017	293	6	j.	j.	PROPN
ajbmeb-2017	293	7	(	(	PUNCT
ajbmeb-2017	293	8	2020	2020	NUM
ajbmeb-2017	293	9	)	)	PUNCT
ajbmeb-2017	293	10	.	.	PUNCT
ajbmeb-2017	294	1	financial	financial	ADJ
ajbmeb-2017	294	2	management	management	NOUN
ajbmeb-2017	294	3	for	for	ADP
ajbmeb-2017	294	4	nonprofits	nonprofit	NOUN
ajbmeb-2017	294	5	:	:	PUNCT
ajbmeb-2017	294	6	keys	key	NOUN
ajbmeb-2017	294	7	to	to	ADP
ajbmeb-2017	294	8	success	success	NOUN
ajbmeb-2017	294	9	.	.	PUNCT
ajbmeb-2017	295	1	john	john	PROPN
ajbmeb-2017	295	2	wiley	wiley	PROPN
ajbmeb-2017	295	3	&	&	CCONJ
ajbmeb-2017	295	4	sons	son	NOUN
ajbmeb-2017	295	5	.	.	PUNCT
ajbmeb-2017	296	1	39	39	NUM
ajbmeb-2017	296	2	.	.	PUNCT
ajbmeb-2017	297	1	young	young	ADJ
ajbmeb-2017	297	2	,	,	PUNCT
ajbmeb-2017	297	3	d.	d.	PROPN
ajbmeb-2017	297	4	r.	r.	PROPN
ajbmeb-2017	297	5	(	(	PUNCT
ajbmeb-2017	297	6	2020	2020	NUM
ajbmeb-2017	297	7	)	)	PUNCT
ajbmeb-2017	297	8	.	.	PUNCT
ajbmeb-2017	298	1	the	the	DET
ajbmeb-2017	298	2	nonprofit	nonprofit	NOUN
ajbmeb-2017	298	3	's	's	PART
ajbmeb-2017	298	4	guide	guide	NOUN
ajbmeb-2017	298	5	to	to	ADP
ajbmeb-2017	298	6	human	human	ADJ
ajbmeb-2017	298	7	resources	resource	NOUN
ajbmeb-2017	298	8	:	:	PUNCT
ajbmeb-2017	298	9	managing	manage	VERB
ajbmeb-2017	298	10	your	your	PRON
ajbmeb-2017	298	11	employees	employee	NOUN
ajbmeb-2017	298	12	&	&	CCONJ
ajbmeb-2017	298	13	volunteers	volunteer	NOUN
ajbmeb-2017	298	14	.	.	PUNCT
ajbmeb-2017	299	1	nolo	nolo	PROPN
ajbmeb-2017	299	2	.	.	PUNCT