id	sid	tid	token	lemma	pos
ajbmeb-291	1	1	american	american	PROPN
ajbmeb-291	1	2	journal	journal	PROPN
ajbmeb-291	1	3	of	of	ADP
ajbmeb-291	1	4	business	business	NOUN
ajbmeb-291	1	5	management	management	NOUN
ajbmeb-291	1	6	,	,	PUNCT
ajbmeb-291	1	7	economics	economic	NOUN
ajbmeb-291	1	8	and	and	CCONJ
ajbmeb-291	1	9	banking	banking	NOUN
ajbmeb-291	1	10	issn	issn	PROPN
ajbmeb-291	1	11	(	(	PUNCT
ajbmeb-291	1	12	e	e	NOUN
ajbmeb-291	1	13	):	):	PUNCT
ajbmeb-291	1	14	2832	2832	NUM
ajbmeb-291	1	15	-	-	SYM
ajbmeb-291	1	16	8078	8078	NUM
ajbmeb-291	1	17	volume	volume	NOUN
ajbmeb-291	1	18	7	7	NUM
ajbmeb-291	1	19	,	,	PUNCT
ajbmeb-291	1	20	|	|	ADV
ajbmeb-291	1	21	dec	dec	PROPN
ajbmeb-291	1	22	.	.	PROPN
ajbmeb-291	1	23	,	,	PUNCT
ajbmeb-291	1	24	2022	2022	NUM
ajbmeb-291	1	25	p	p	NOUN
ajbmeb-291	1	26	a	a	DET
ajbmeb-291	1	27	g	g	NOUN
ajbmeb-291	1	28	e	e	NOUN
ajbmeb-291	2	1	|	|	ADV
ajbmeb-291	2	2	71	71	NUM
ajbmeb-291	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	2	4	the	the	DET
ajbmeb-291	2	5	effectiveness	effectiveness	NOUN
ajbmeb-291	2	6	of	of	ADP
ajbmeb-291	2	7	internal	internal	ADJ
ajbmeb-291	2	8	audit	audit	NOUN
ajbmeb-291	2	9	in	in	ADP
ajbmeb-291	2	10	enhancing	enhance	VERB
ajbmeb-291	2	11	corporate	corporate	ADJ
ajbmeb-291	2	12	governance	governance	NOUN
ajbmeb-291	2	13	in	in	ADP
ajbmeb-291	2	14	iraq	iraq	PROPN
ajbmeb-291	2	15	hamza	hamza	PROPN
ajbmeb-291	3	1	kadhim	kadhim	PROPN
ajbmeb-291	4	1	rishag	rishag	PROPN
ajbmeb-291	4	2	al	al	PROPN
ajbmeb-291	4	3	-	-	PUNCT
ajbmeb-291	4	4	kadhum	kadhum	PROPN
ajbmeb-291	4	5	college	college	PROPN
ajbmeb-291	4	6	department	department	PROPN
ajbmeb-291	4	7	financial	financial	ADJ
ajbmeb-291	4	8	and	and	CCONJ
ajbmeb-291	4	9	banking	banking	NOUN
ajbmeb-291	4	10	sciences	science	NOUN
ajbmeb-291	4	11	hamza.alomri@yahoo.com	hamza.alomri@yahoo.com	PROPN
ajbmeb-291	4	12	mawj	mawj	PROPN
ajbmeb-291	4	13	abbas	abbas	PROPN
ajbmeb-291	4	14	jasim	jasim	PROPN
ajbmeb-291	4	15	southern	southern	PROPN
ajbmeb-291	4	16	technical	technical	PROPN
ajbmeb-291	4	17	university/	university/	PROPN
ajbmeb-291	4	18	thi	thi	PROPN
ajbmeb-291	4	19	-	-	PUNCT
ajbmeb-291	4	20	qar	qar	PROPN
ajbmeb-291	4	21	technical	technical	PROPN
ajbmeb-291	4	22	college	college	PROPN
ajbmeb-291	4	23	mawj.alhchaimi@stu.edu.iq	mawj.alhchaimi@stu.edu.iq	PROPN
ajbmeb-291	4	24	a	a	PRON
ajbmeb-291	4	25	b	b	PROPN
ajbmeb-291	4	26	s	s	ADP
ajbmeb-291	4	27	t	t	PROPN
ajbmeb-291	4	28	r	r	NOUN
ajbmeb-291	4	29	a	a	DET
ajbmeb-291	4	30	c	c	NOUN
ajbmeb-291	4	31	t	t	NOUN
ajbmeb-291	4	32	k	k	X
ajbmeb-291	4	33	e	e	PROPN
ajbmeb-291	4	34	y	y	PROPN
ajbmeb-291	4	35	w	w	NOUN
ajbmeb-291	5	1	o	o	NOUN
ajbmeb-291	5	2	r	r	NOUN
ajbmeb-291	5	3	d	d	PROPN
ajbmeb-291	5	4	s	s	VERB
ajbmeb-291	5	5	i	i	PRON
ajbmeb-291	5	6	aimed	aim	VERB
ajbmeb-291	5	7	this	this	PRON
ajbmeb-291	5	8	is	be	AUX
ajbmeb-291	5	9	the	the	DET
ajbmeb-291	5	10	study	study	NOUN
ajbmeb-291	5	11	to	to	ADP
ajbmeb-291	5	12	me	i	PRON
ajbmeb-291	5	13	determine	determine	VERB
ajbmeb-291	5	14	nature	nature	NOUN
ajbmeb-291	5	15	censorship	censorship	NOUN
ajbmeb-291	5	16	internal	internal	ADJ
ajbmeb-291	5	17	and	and	CCONJ
ajbmeb-291	5	18	governance	governance	NOUN
ajbmeb-291	5	19	companies	company	NOUN
ajbmeb-291	5	20	from	from	ADP
ajbmeb-291	5	21	destination	destination	NOUN
ajbmeb-291	5	22	consideration	consideration	NOUN
ajbmeb-291	5	23	academy	academy	NOUN
ajbmeb-291	5	24	and	and	CCONJ
ajbmeb-291	5	25	its	its	PRON
ajbmeb-291	5	26	importance	importance	NOUN
ajbmeb-291	5	27	for	for	ADP
ajbmeb-291	5	28	owners	owner	NOUN
ajbmeb-291	5	29	interest.and	interest.and	PROPN
ajbmeb-291	5	30	study	study	NOUN
ajbmeb-291	5	31	nature	nature	NOUN
ajbmeb-291	5	32	relationship	relationship	NOUN
ajbmeb-291	5	33	between	between	ADP
ajbmeb-291	5	34	audit	audit	NOUN
ajbmeb-291	5	35	external	external	ADJ
ajbmeb-291	5	36	and	and	CCONJ
ajbmeb-291	5	37	reinforcement	reinforcement	NOUN
ajbmeb-291	5	38	exercise	exercise	NOUN
ajbmeb-291	5	39	governance	governance	NOUN
ajbmeb-291	5	40	companies	company	NOUN
ajbmeb-291	5	41	and	and	CCONJ
ajbmeb-291	5	42	specify	specify	VERB
ajbmeb-291	5	43	bezel	bezel	NOUN
ajbmeb-291	5	44	effectiveness	effectiveness	NOUN
ajbmeb-291	5	45	audit	audit	NOUN
ajbmeb-291	5	46	procedure	procedure	NOUN
ajbmeb-291	5	47	in	in	ADP
ajbmeb-291	5	48	strengthen	strengthen	NOUN
ajbmeb-291	5	49	governance	governance	NOUN
ajbmeb-291	5	50	companies	company	NOUN
ajbmeb-291	5	51	in	in	ADP
ajbmeb-291	5	52	iraq	iraq	PROPN
ajbmeb-291	5	53	.	.	PUNCT
ajbmeb-291	6	1	used	use	VERB
ajbmeb-291	6	2	the	the	DET
ajbmeb-291	6	3	study	study	NOUN
ajbmeb-291	6	4	curriculum	curriculum	NOUN
ajbmeb-291	6	5	descriptive	descriptive	ADJ
ajbmeb-291	6	6	analytical.and	analytical.and	PRON
ajbmeb-291	6	7	i	i	PRON
ajbmeb-291	6	8	concluded	conclude	VERB
ajbmeb-291	6	9	the	the	DET
ajbmeb-291	6	10	study	study	NOUN
ajbmeb-291	6	11	to	to	ADP
ajbmeb-291	6	12	me	i	PRON
ajbmeb-291	6	13	presence	presence	NOUN
ajbmeb-291	6	14	effect	effect	VERB
ajbmeb-291	6	15	the	the	DET
ajbmeb-291	6	16	indication	indication	NOUN
ajbmeb-291	6	17	statistic	statistic	NOUN
ajbmeb-291	6	18	to	to	PART
ajbmeb-291	6	19	effect	effect	VERB
ajbmeb-291	6	20	audit	audit	NOUN
ajbmeb-291	6	21	procedure	procedure	NOUN
ajbmeb-291	6	22	from	from	ADP
ajbmeb-291	6	23	before	before	SCONJ
ajbmeb-291	6	24	auditors	auditor	NOUN
ajbmeb-291	6	25	internals	internal	NOUN
ajbmeb-291	6	26	on	on	ADP
ajbmeb-291	6	27	me	i	PRON
ajbmeb-291	6	28	investigation	investigation	NOUN
ajbmeb-291	6	29	governance	governance	NOUN
ajbmeb-291	6	30	companies	company	NOUN
ajbmeb-291	6	31	in	in	ADP
ajbmeb-291	6	32	comp	comp	NOUN
ajbmeb-291	6	33	manufacturing	manufacture	VERB
ajbmeb-291	6	34	the	the	DET
ajbmeb-291	6	35	public	public	NOUN
ajbmeb-291	6	36	in	in	ADP
ajbmeb-291	6	37	iraq.from	iraq.from	ADP
ajbmeb-291	6	38	hand	hand	NOUN
ajbmeb-291	6	39	other	other	ADJ
ajbmeb-291	6	40	,	,	PUNCT
ajbmeb-291	6	41	ranges	range	VERB
ajbmeb-291	6	42	average	average	ADJ
ajbmeb-291	6	43	arithmetic	arithmetic	ADJ
ajbmeb-291	6	44	to	to	PART
ajbmeb-291	6	45	measure	measure	VERB
ajbmeb-291	6	46	effect	effect	NOUN
ajbmeb-291	6	47	proces	proce	NOUN
ajbmeb-291	6	48	audit	audit	NOUN
ajbmeb-291	6	49	procedure	procedure	NOUN
ajbmeb-291	6	50	on	on	ADP
ajbmeb-291	6	51	me	i	PRON
ajbmeb-291	6	52	governance	governance	NOUN
ajbmeb-291	6	53	in	in	ADP
ajbmeb-291	6	54	companies	company	NOUN
ajbmeb-291	6	55	that	that	PRON
ajbmeb-291	6	56	included	include	VERB
ajbmeb-291	6	57	the	the	DET
ajbmeb-291	6	58	study	study	NOUN
ajbmeb-291	6	59	,	,	PUNCT
ajbmeb-291	6	60	which	which	PRON
ajbmeb-291	6	61	comp	comp	NOUN
ajbmeb-291	6	62	produce	produce	VERB
ajbmeb-291	6	63	general	general	ADJ
ajbmeb-291	6	64	in	in	ADP
ajbmeb-291	6	65	iraq	iraq	PROPN
ajbmeb-291	6	66	,	,	PUNCT
ajbmeb-291	6	67	from2.25to	from2.25to	PROPN
ajbmeb-291	6	68	me1.47	me1.47	PROPN
ajbmeb-291	6	69	,	,	PUNCT
ajbmeb-291	6	70	and	and	CCONJ
ajbmeb-291	6	71	volume	volume	VERB
ajbmeb-291	6	72	the	the	DET
ajbmeb-291	6	73	influence	influence	NOUN
ajbmeb-291	6	74	from0.699to	from0.699to	PROPN
ajbmeb-291	6	75	me0.916	me0.916	PROPN
ajbmeb-291	6	76	,	,	PUNCT
ajbmeb-291	6	77	which.average	which.average	NOUN
ajbmeb-291	6	78	to	to	ADP
ajbmeb-291	6	79	me	i	PRON
ajbmeb-291	6	80	big	big	ADJ
ajbmeb-291	6	81	,	,	PUNCT
ajbmeb-291	6	82	than	than	SCONJ
ajbmeb-291	6	83	indicates	indicate	VERB
ajbmeb-291	6	84	to	to	ADP
ajbmeb-291	6	85	me	i	PRON
ajbmeb-291	6	86	direction	direction	NOUN
ajbmeb-291	6	87	imagine	imagine	VERB
ajbmeb-291	6	88	the	the	DET
ajbmeb-291	6	89	sample	sample	NOUN
ajbmeb-291	6	90	toward	toward	ADP
ajbmeb-291	6	91	investigation	investigation	NOUN
ajbmeb-291	6	92	dimensions	dimension	NOUN
ajbmeb-291	6	93	audit	audit	NOUN
ajbmeb-291	6	94	procedure	procedure	NOUN
ajbmeb-291	6	95	which	which	PRON
ajbmeb-291	6	96	include:(planning	include:(planning	NOUN
ajbmeb-291	6	97	,	,	PUNCT
ajbmeb-291	6	98	time	time	NOUN
ajbmeb-291	6	99	and	and	CCONJ
ajbmeb-291	6	100	scope	scope	NOUN
ajbmeb-291	6	101	review	review	NOUN
ajbmeb-291	6	102	,	,	PUNCT
ajbmeb-291	6	103	statement	statement	NOUN
ajbmeb-291	6	104	risks	risk	VERB
ajbmeb-291	6	105	finance	finance	NOUN
ajbmeb-291	6	106	,	,	PUNCT
ajbmeb-291	6	107	scale	scale	VERB
ajbmeb-291	6	108	down	down	ADP
ajbmeb-291	6	109	cost	cost	NOUN
ajbmeb-291	6	110	proces	proce	NOUN
ajbmeb-291	6	111	review)to	review)to	VERB
ajbmeb-291	6	112	effect	effect	NOUN
ajbmeb-291	6	113	internal.audit	internal.audit	PROPN
ajbmeb-291	6	114	in	in	ADP
ajbmeb-291	6	115	management	management	NOUN
ajbmeb-291	6	116	companies	company	NOUN
ajbmeb-291	6	117	that	that	PRON
ajbmeb-291	6	118	included	include	VERB
ajbmeb-291	6	119	the	the	DET
ajbmeb-291	6	120	study.and	study.and	PROPN
ajbmeb-291	6	121	this	this	PRON
ajbmeb-291	6	122	is	be	AUX
ajbmeb-291	6	123	indicative	indicative	ADJ
ajbmeb-291	6	124	on	on	ADP
ajbmeb-291	6	125	me	i	PRON
ajbmeb-291	6	126	effectiveness	effectiveness	NOUN
ajbmeb-291	6	127	audit	audit	NOUN
ajbmeb-291	6	128	procedure	procedure	NOUN
ajbmeb-291	6	129	in	in	ADP
ajbmeb-291	6	130	the	the	DET
ajbmeb-291	6	131	influence	influence	NOUN
ajbmeb-291	6	132	on	on	ADP
ajbmeb-291	6	133	me	me	PROPN
ajbmeb-291	6	134	administration	administration	NOUN
ajbmeb-291	6	135	in	in	ADP
ajbmeb-291	6	136	comp	comp	NOUN
ajbmeb-291	6	137	manufacturing	manufacture	VERB
ajbmeb-291	6	138	the	the	DET
ajbmeb-291	6	139	public	public	ADJ
ajbmeb-291	6	140	iraqi	iraqi	NOUN
ajbmeb-291	6	141	,	,	PUNCT
ajbmeb-291	6	142	with	with	ADP
ajbmeb-291	6	143	what	what	PRON
ajbmeb-291	6	144	goes	go	VERB
ajbmeb-291	6	145	along	along	ADP
ajbmeb-291	6	146	with	with	ADP
ajbmeb-291	6	147	imagine	imagine	VERB
ajbmeb-291	6	148	a	a	DET
ajbmeb-291	6	149	sample	sample	NOUN
ajbmeb-291	6	150	search	search	NOUN
ajbmeb-291	6	151	.	.	PUNCT
ajbmeb-291	7	1	the	the	DET
ajbmeb-291	7	2	effectiveness	effectiveness	NOUN
ajbmeb-291	7	3	,	,	PUNCT
ajbmeb-291	7	4	internal	internal	ADJ
ajbmeb-291	7	5	audit	audit	NOUN
ajbmeb-291	7	6	,	,	PUNCT
ajbmeb-291	7	7	enhancing	enhance	VERB
ajbmeb-291	7	8	corporate	corporate	ADJ
ajbmeb-291	7	9	,	,	PUNCT
ajbmeb-291	7	10	governance	governance	NOUN
ajbmeb-291	7	11	in	in	ADP
ajbmeb-291	7	12	iraq	iraq	PROPN
ajbmeb-291	7	13	,	,	PUNCT
ajbmeb-291	7	14	corporate	corporate	ADJ
ajbmeb-291	7	15	sector	sector	NOUN
ajbmeb-291	7	16	.	.	PUNCT
ajbmeb-291	8	1	introduction	introduction	NOUN
ajbmeb-291	8	2	:	:	PUNCT
ajbmeb-291	8	3	governance	governance	NOUN
ajbmeb-291	8	4	companies	company	NOUN
ajbmeb-291	8	5	she	she	PRON
ajbmeb-291	8	6	the	the	DET
ajbmeb-291	8	7	system	system	NOUN
ajbmeb-291	8	8	that	that	PRON
ajbmeb-291	8	9	complete	complete	VERB
ajbmeb-291	8	10	from	from	ADP
ajbmeb-291	8	11	through	through	ADP
ajbmeb-291	8	12	it	it	PRON
ajbmeb-291	8	13	guidance	guidance	NOUN
ajbmeb-291	8	14	companies	company	NOUN
ajbmeb-291	8	15	and	and	CCONJ
ajbmeb-291	8	16	monitor	monitor	VERB
ajbmeb-291	8	17	it	it	PRON
ajbmeb-291	8	18	,	,	PUNCT
ajbmeb-291	8	19	and	and	CCONJ
ajbmeb-291	8	20	be	be	AUX
ajbmeb-291	8	21	boards	board	NOUN
ajbmeb-291	8	22	administration	administration	NOUN
ajbmeb-291	8	23	responsible	responsible	ADJ
ajbmeb-291	8	24	about	about	ADP
ajbmeb-291	8	25	governance	governance	NOUN
ajbmeb-291	8	26	its	its	PRON
ajbmeb-291	8	27	companies.is	companies.is	PROPN
ajbmeb-291	8	28	represented	represent	VERB
ajbmeb-291	8	29	role	role	NOUN
ajbmeb-291	8	30	contributors	contributor	NOUN
ajbmeb-291	8	31	in	in	ADP
ajbmeb-291	8	32	governance	governance	NOUN
ajbmeb-291	8	33	in	in	ADP
ajbmeb-291	8	34	designation	designation	NOUN
ajbmeb-291	8	35	managers	manager	NOUN
ajbmeb-291	8	36	and	and	CCONJ
ajbmeb-291	8	37	reviewers	reviewer	NOUN
ajbmeb-291	8	38	and	and	CCONJ
ajbmeb-291	8	39	persuade	persuade	VERB
ajbmeb-291	8	40	themselves	themselves	PRON
ajbmeb-291	8	41	by	by	ADP
ajbmeb-291	8	42	the	the	DET
ajbmeb-291	8	43	presence	presence	NOUN
ajbmeb-291	8	44	of	of	ADP
ajbmeb-291	8	45	structure	structure	NOUN
ajbmeb-291	8	46	governance	governance	NOUN
ajbmeb-291	8	47	appropriate	appropriate	ADJ
ajbmeb-291	8	48	.include	.include	NOUN
ajbmeb-291	8	49	responsibilities	responsibility	NOUN
ajbmeb-291	8	50	board	board	PROPN
ajbmeb-291	8	51	administration	administration	PROPN
ajbmeb-291	8	52	determine	determine	VERB
ajbmeb-291	8	53	objectives	objective	NOUN
ajbmeb-291	8	54	the	the	DET
ajbmeb-291	8	55	strategy	strategy	NOUN
ajbmeb-291	8	56	for	for	ADP
ajbmeb-291	8	57	the	the	DET
ajbmeb-291	8	58	company	company	NOUN
ajbmeb-291	8	59	,	,	PUNCT
ajbmeb-291	8	60	and	and	CCONJ
ajbmeb-291	8	61	saving	save	VERB
ajbmeb-291	8	62	leadership	leadership	NOUN
ajbmeb-291	8	63	to	to	PART
ajbmeb-291	8	64	put	put	VERB
ajbmeb-291	8	65	it	it	PRON
ajbmeb-291	8	66	position	position	NOUN
ajbmeb-291	8	67	implementation	implementation	NOUN
ajbmeb-291	8	68	,	,	PUNCT
ajbmeb-291	8	69	and	and	CCONJ
ajbmeb-291	8	70	supervision	supervision	NOUN
ajbmeb-291	8	71	on	on	ADP
ajbmeb-291	8	72	me	me	PROPN
ajbmeb-291	8	73	management	management	NOUN
ajbmeb-291	8	74	business	business	NOUN
ajbmeb-291	8	75	,	,	PUNCT
ajbmeb-291	8	76	and	and	CCONJ
ajbmeb-291	8	77	raise	raise	VERB
ajbmeb-291	8	78	reports	report	NOUN
ajbmeb-291	8	79	to	to	ADP
ajbmeb-291	8	80	me	i	PRON
ajbmeb-291	8	81	contributors	contributor	NOUN
ajbmeb-291	8	82	american	american	PROPN
ajbmeb-291	8	83	journal	journal	PROPN
ajbmeb-291	8	84	of	of	ADP
ajbmeb-291	8	85	business	business	NOUN
ajbmeb-291	8	86	management	management	NOUN
ajbmeb-291	8	87	,	,	PUNCT
ajbmeb-291	8	88	economics	economic	NOUN
ajbmeb-291	8	89	and	and	CCONJ
ajbmeb-291	8	90	banking	banking	NOUN
ajbmeb-291	8	91	volume	volume	NOUN
ajbmeb-291	8	92	7	7	NUM
ajbmeb-291	8	93	,	,	PUNCT
ajbmeb-291	8	94	dec	dec	PROPN
ajbmeb-291	8	95	.	.	PROPN
ajbmeb-291	8	96	,	,	PUNCT
ajbmeb-291	8	97	2022	2022	NUM
ajbmeb-291	8	98	p	p	NOUN
ajbmeb-291	8	99	a	a	DET
ajbmeb-291	8	100	g	g	NOUN
ajbmeb-291	8	101	e	e	NOUN
ajbmeb-291	8	102	|	|	NOUN
ajbmeb-291	8	103	72	72	NUM
ajbmeb-291	8	104	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	8	105	about	about	ADP
ajbmeb-291	8	106	their	their	PRON
ajbmeb-291	8	107	supervision.submit	supervision.submit	NUM
ajbmeb-291	8	108	procedures	procedure	NOUN
ajbmeb-291	8	109	board	board	NOUN
ajbmeb-291	8	110	administration	administration	NOUN
ajbmeb-291	8	111	for	for	ADP
ajbmeb-291	8	112	the	the	DET
ajbmeb-291	8	113	laws	law	NOUN
ajbmeb-291	8	114	and	and	CCONJ
ajbmeb-291	8	115	systems	system	NOUN
ajbmeb-291	8	116	and	and	CCONJ
ajbmeb-291	8	117	for	for	ADP
ajbmeb-291	8	118	the	the	DET
ajbmeb-291	8	119	shareholders	shareholder	NOUN
ajbmeb-291	8	120	in	in	ADP
ajbmeb-291	8	121	the	the	DET
ajbmeb-291	8	122	meeting	meeting	NOUN
ajbmeb-291	8	123	general	general	ADJ
ajbmeb-291	8	124	to	to	PART
ajbmeb-291	8	125	check	check	VERB
ajbmeb-291	8	126	procedure.audit	procedure.audit	NOUN
ajbmeb-291	8	127	procedure	procedure	NOUN
ajbmeb-291	8	128	he	he	PRON
ajbmeb-291	8	129	is	be	AUX
ajbmeb-291	8	130	activity	activity	NOUN
ajbmeb-291	8	131	advisor	advisor	NOUN
ajbmeb-291	8	132	independent	independent	ADJ
ajbmeb-291	8	133	and	and	CCONJ
ajbmeb-291	8	134	objective	objective	ADJ
ajbmeb-291	8	135	aim	aim	NOUN
ajbmeb-291	8	136	to	to	PART
ajbmeb-291	8	137	to	to	ADP
ajbmeb-291	8	138	me	i	PRON
ajbmeb-291	8	139	addition	addition	NOUN
ajbmeb-291	8	140	values	value	NOUN
ajbmeb-291	8	141	and	and	CCONJ
ajbmeb-291	8	142	improve	improve	VERB
ajbmeb-291	8	143	operations	operation	NOUN
ajbmeb-291	8	144	enterprise.as	enterprise.as	PRON
ajbmeb-291	8	145	such	such	ADJ
ajbmeb-291	9	1	it	it	PRON
ajbmeb-291	9	2	's	be	AUX
ajbmeb-291	9	3	a	a	DET
ajbmeb-291	9	4	helps	help	VERB
ajbmeb-291	9	5	enterprise	enterprise	NOUN
ajbmeb-291	9	6	on	on	ADP
ajbmeb-291	9	7	me	i	PRON
ajbmeb-291	9	8	investigation	investigation	VERB
ajbmeb-291	9	9	its	its	PRON
ajbmeb-291	9	10	goals	goal	NOUN
ajbmeb-291	9	11	from	from	ADP
ajbmeb-291	9	12	during	during	ADP
ajbmeb-291	9	13	to	to	PART
ajbmeb-291	9	14	provide	provide	VERB
ajbmeb-291	9	15	approach	approach	NOUN
ajbmeb-291	9	16	organizer	organizer	NOUN
ajbmeb-291	9	17	and	and	CCONJ
ajbmeb-291	9	18	disciplined	discipline	VERB
ajbmeb-291	9	19	to	to	PART
ajbmeb-291	9	20	evaluate	evaluate	VERB
ajbmeb-291	9	21	and	and	CCONJ
ajbmeb-291	9	22	improve	improve	VERB
ajbmeb-291	9	23	effectiveness	effectiveness	NOUN
ajbmeb-291	9	24	operations	operation	NOUN
ajbmeb-291	9	25	management	management	NOUN
ajbmeb-291	9	26	risks	risk	NOUN
ajbmeb-291	9	27	and	and	CCONJ
ajbmeb-291	9	28	censorship	censorship	NOUN
ajbmeb-291	9	29	and	and	CCONJ
ajbmeb-291	9	30	governance.i	governance.i	PROPN
ajbmeb-291	9	31	became	become	VERB
ajbmeb-291	9	32	governance	governance	NOUN
ajbmeb-291	9	33	topic	topic	NOUN
ajbmeb-291	9	34	prominent	prominent	ADJ
ajbmeb-291	9	35	in	in	ADP
ajbmeb-291	9	36	the	the	DET
ajbmeb-291	9	37	time	time	NOUN
ajbmeb-291	9	38	last	last	ADJ
ajbmeb-291	9	39	,	,	PUNCT
ajbmeb-291	9	40	especially	especially	ADV
ajbmeb-291	9	41	distance	distance	VERB
ajbmeb-291	9	42	the	the	DET
ajbmeb-291	9	43	crisis	crisis	NOUN
ajbmeb-291	9	44	finance	finance	NOUN
ajbmeb-291	9	45	globalism	globalism	NOUN
ajbmeb-291	9	46	for	for	ADP
ajbmeb-291	9	47	the	the	DET
ajbmeb-291	9	48	year2008	year2008	PROPN
ajbmeb-291	9	49	,	,	PUNCT
ajbmeb-291	9	50	which	which	PRON
ajbmeb-291	9	51	contributed	contribute	VERB
ajbmeb-291	9	52	in	in	ADP
ajbmeb-291	9	53	weakness	weakness	NOUN
ajbmeb-291	9	54	systems	system	NOUN
ajbmeb-291	9	55	governance	governance	NOUN
ajbmeb-291	9	56	companies	company	NOUN
ajbmeb-291	9	57	and	and	CCONJ
ajbmeb-291	9	58	censorship	censorship	NOUN
ajbmeb-291	9	59	,	,	PUNCT
ajbmeb-291	9	60	and	and	CCONJ
ajbmeb-291	9	61	it	it	PRON
ajbmeb-291	9	62	is	be	AUX
ajbmeb-291	9	63	increasing	increase	VERB
ajbmeb-291	9	64	evidence	evidence	NOUN
ajbmeb-291	9	65	on	on	ADP
ajbmeb-291	9	66	me	i	PRON
ajbmeb-291	9	67	role	role	NOUN
ajbmeb-291	9	68	decisive	decisive	ADJ
ajbmeb-291	9	69	that	that	SCONJ
ajbmeb-291	9	70	you	you	PRON
ajbmeb-291	9	71	play	play	VERB
ajbmeb-291	9	72	in	in	ADP
ajbmeb-291	9	73	determine	determine	NOUN
ajbmeb-291	9	74	welfare	welfare	NOUN
ajbmeb-291	9	75	the	the	DET
ajbmeb-291	9	76	society	society	NOUN
ajbmeb-291	9	77	.	.	PUNCT
ajbmeb-291	10	1	the	the	DET
ajbmeb-291	10	2	study	study	NOUN
ajbmeb-291	10	3	problem	problem	NOUN
ajbmeb-291	10	4	recent	recent	ADJ
ajbmeb-291	10	5	financial	financial	ADJ
ajbmeb-291	10	6	scandals	scandal	NOUN
ajbmeb-291	10	7	have	have	AUX
ajbmeb-291	10	8	shown	show	VERB
ajbmeb-291	10	9	that	that	SCONJ
ajbmeb-291	10	10	the	the	DET
ajbmeb-291	10	11	risks	risk	NOUN
ajbmeb-291	10	12	of	of	ADP
ajbmeb-291	10	13	accounting	accounting	NOUN
ajbmeb-291	10	14	fraud	fraud	NOUN
ajbmeb-291	10	15	can	can	AUX
ajbmeb-291	10	16	be	be	AUX
ajbmeb-291	10	17	opaque	opaque	ADJ
ajbmeb-291	10	18	in	in	ADP
ajbmeb-291	10	19	any	any	DET
ajbmeb-291	10	20	type	type	NOUN
ajbmeb-291	10	21	of	of	ADP
ajbmeb-291	10	22	economic	economic	ADJ
ajbmeb-291	10	23	system.and	system.and	X
ajbmeb-291	10	24	thein	thein	PROPN
ajbmeb-291	10	25	this	this	DET
ajbmeb-291	10	26	context	context	NOUN
ajbmeb-291	10	27	,	,	PUNCT
ajbmeb-291	10	28	information	information	NOUN
ajbmeb-291	10	29	transparency	transparency	NOUN
ajbmeb-291	10	30	is	be	AUX
ajbmeb-291	10	31	an	an	DET
ajbmeb-291	10	32	indispensable	indispensable	ADJ
ajbmeb-291	10	33	component	component	NOUN
ajbmeb-291	10	34	of	of	ADP
ajbmeb-291	10	35	market	market	NOUN
ajbmeb-291	10	36	competitiveness.and	competitiveness.and	PROPN
ajbmeb-291	10	37	theeffective	theeffective	NOUN
ajbmeb-291	10	38	operation	operation	NOUN
ajbmeb-291	10	39	of	of	ADP
ajbmeb-291	10	40	corporate	corporate	ADJ
ajbmeb-291	10	41	governance	governance	NOUN
ajbmeb-291	10	42	systems	system	NOUN
ajbmeb-291	10	43	,	,	PUNCT
ajbmeb-291	10	44	especially	especially	ADV
ajbmeb-291	10	45	control	control	VERB
ajbmeb-291	10	46	systems.and	systems.and	X
ajbmeb-291	10	47	theall	theall	NOUN
ajbmeb-291	10	48	of	of	ADP
ajbmeb-291	10	49	these	these	PRON
ajbmeb-291	10	50	must	must	AUX
ajbmeb-291	10	51	be	be	AUX
ajbmeb-291	10	52	appropriate	appropriate	ADJ
ajbmeb-291	10	53	in	in	ADP
ajbmeb-291	10	54	legislation	legislation	NOUN
ajbmeb-291	10	55	in	in	ADP
ajbmeb-291	10	56	terms	term	NOUN
ajbmeb-291	10	57	of	of	ADP
ajbmeb-291	10	58	external	external	ADJ
ajbmeb-291	10	59	information	information	NOUN
ajbmeb-291	10	60	.	.	PUNCT
ajbmeb-291	11	1	"	"	PUNCT
ajbmeb-291	11	2	1	1	X
ajbmeb-291	11	3	.	.	PUNCT
ajbmeb-291	12	1	this	this	DET
ajbmeb-291	12	2	study	study	NOUN
ajbmeb-291	12	3	seeksto	seeksto	ADJ
ajbmeb-291	12	4	meemploying	meemploye	VERB
ajbmeb-291	12	5	internal	internal	ADJ
ajbmeb-291	12	6	auditing	auditing	NOUN
ajbmeb-291	12	7	as	as	ADP
ajbmeb-291	12	8	one	one	NUM
ajbmeb-291	12	9	of	of	ADP
ajbmeb-291	12	10	the	the	DET
ajbmeb-291	12	11	corporate	corporate	ADJ
ajbmeb-291	12	12	governance	governance	NOUN
ajbmeb-291	12	13	mechanismsspreadfinancial	mechanismsspreadfinancial	ADJ
ajbmeb-291	12	14	and	and	CCONJ
ajbmeb-291	12	15	administrative	administrative	ADJ
ajbmeb-291	12	16	corruption	corruption	NOUN
ajbmeb-291	12	17	at	at	ADP
ajbmeb-291	12	18	the	the	DET
ajbmeb-291	12	19	company	company	NOUN
ajbmeb-291	12	20	level	level	NOUN
ajbmeb-291	12	21	,	,	PUNCT
ajbmeb-291	12	22	and	and	CCONJ
ajbmeb-291	12	23	thenaccess	thenaccess	NOUN
ajbmeb-291	12	24	to	to	PART
ajbmeb-291	12	25	reliable	reliable	VERB
ajbmeb-291	12	26	and	and	CCONJ
ajbmeb-291	12	27	credible	credible	ADJ
ajbmeb-291	12	28	financial	financial	ADJ
ajbmeb-291	12	29	information	information	NOUN
ajbmeb-291	12	30	,	,	PUNCT
ajbmeb-291	12	31	which	which	PRON
ajbmeb-291	12	32	serves	serve	VERB
ajbmeb-291	12	33	as	as	ADP
ajbmeb-291	12	34	a	a	DET
ajbmeb-291	12	35	basefor	basefor	NOUN
ajbmeb-291	12	36	makersthe	makersthe	PROPN
ajbmeb-291	12	37	decision.and	decision.and	PROPN
ajbmeb-291	12	38	theperhapsyeh	theperhapsyeh	PROPN
ajbmeb-291	12	39	,	,	PUNCT
ajbmeb-291	12	40	the	the	DET
ajbmeb-291	12	41	following	follow	VERB
ajbmeb-291	12	42	problem	problem	NOUN
ajbmeb-291	12	43	can	can	AUX
ajbmeb-291	12	44	be	be	AUX
ajbmeb-291	12	45	raised	raise	VERB
ajbmeb-291	12	46	:	:	PUNCT
ajbmeb-291	12	47	how	how	SCONJ
ajbmeb-291	12	48	effective	effective	ADJ
ajbmeb-291	12	49	is	be	AUX
ajbmeb-291	12	50	internal	internal	ADJ
ajbmeb-291	12	51	auditing	auditing	NOUN
ajbmeb-291	12	52	?	?	PUNCT
ajbmeb-291	13	1	strengthening	strengthen	VERB
ajbmeb-291	13	2	corporate	corporate	ADJ
ajbmeb-291	13	3	governance	governance	NOUN
ajbmeb-291	13	4	in	in	ADP
ajbmeb-291	13	5	iraq	iraq	PROPN
ajbmeb-291	13	6	?	?	PUNCT
ajbmeb-291	14	1	several	several	ADJ
ajbmeb-291	14	2	emerge	emerge	VERB
ajbmeb-291	14	3	from	from	ADP
ajbmeb-291	14	4	the	the	DET
ajbmeb-291	14	5	main	main	ADJ
ajbmeb-291	14	6	questionsubsidiary	questionsubsidiary	ADJ
ajbmeb-291	14	7	questions	question	NOUN
ajbmeb-291	14	8	,	,	PUNCT
ajbmeb-291	14	9	which	which	PRON
ajbmeb-291	14	10	is	be	AUX
ajbmeb-291	14	11	next	next	ADV
ajbmeb-291	14	12	:	:	PUNCT
ajbmeb-291	14	13	1what	1what	PRON
ajbmeb-291	14	14	is	be	AUX
ajbmeb-291	14	15	the	the	DET
ajbmeb-291	14	16	nature	nature	NOUN
ajbmeb-291	14	17	ofinternal	ofinternal	ADJ
ajbmeb-291	14	18	audit	audit	NOUN
ajbmeb-291	14	19	?	?	PUNCT
ajbmeb-291	15	1	2what	2what	NUM
ajbmeb-291	15	2	is	be	AUX
ajbmeb-291	15	3	the	the	DET
ajbmeb-291	15	4	nature	nature	NOUN
ajbmeb-291	15	5	ofcorporate	ofcorporate	ADJ
ajbmeb-291	15	6	governance	governance	NOUN
ajbmeb-291	15	7	?	?	PUNCT
ajbmeb-291	16	1	3what	3what	NUM
ajbmeb-291	16	2	is	be	AUX
ajbmeb-291	16	3	the	the	DET
ajbmeb-291	16	4	nature	nature	NOUN
ajbmeb-291	16	5	of	of	ADP
ajbmeb-291	16	6	the	the	DET
ajbmeb-291	16	7	relationship	relationship	NOUN
ajbmeb-291	16	8	between	between	ADP
ajbmeb-291	16	9	internal	internal	ADJ
ajbmeb-291	16	10	audit	audit	NOUN
ajbmeb-291	16	11	and	and	CCONJ
ajbmeb-291	16	12	corporate	corporate	ADJ
ajbmeb-291	16	13	governance	governance	NOUN
ajbmeb-291	16	14	?	?	PUNCT
ajbmeb-291	17	1	4whatthe	4whatthe	DET
ajbmeb-291	17	2	effectiveness	effectiveness	NOUN
ajbmeb-291	17	3	of	of	ADP
ajbmeb-291	17	4	internal	internal	ADJ
ajbmeb-291	17	5	audit	audit	NOUN
ajbmeb-291	17	6	in	in	ADP
ajbmeb-291	17	7	enhancing	enhance	VERB
ajbmeb-291	17	8	corporate	corporate	ADJ
ajbmeb-291	17	9	governance	governance	NOUN
ajbmeb-291	17	10	in	in	ADP
ajbmeb-291	17	11	iraq	iraq	PROPN
ajbmeb-291	17	12	?	?	PUNCT
ajbmeb-291	18	1	objectives	objective	NOUN
ajbmeb-291	18	2	of	of	ADP
ajbmeb-291	18	3	the	the	DET
ajbmeb-291	18	4	study	study	NOUN
ajbmeb-291	18	5	:	:	PUNCT
ajbmeb-291	18	6	the	the	DET
ajbmeb-291	18	7	objectives	objective	NOUN
ajbmeb-291	18	8	of	of	ADP
ajbmeb-291	18	9	the	the	DET
ajbmeb-291	18	10	study	study	NOUN
ajbmeb-291	18	11	are	be	AUX
ajbmeb-291	18	12	the	the	DET
ajbmeb-291	18	13	following	follow	VERB
ajbmeb-291	18	14	:	:	PUNCT
ajbmeb-291	18	15	•	•	NUM
ajbmeb-291	18	16	showingbezelthe	showingbezelthe	PRON
ajbmeb-291	18	17	contribution	contribution	NOUN
ajbmeb-291	18	18	of	of	ADP
ajbmeb-291	18	19	internal	internal	ADJ
ajbmeb-291	18	20	audit	audit	NOUN
ajbmeb-291	18	21	in	in	ADP
ajbmeb-291	18	22	changing	change	VERB
ajbmeb-291	18	23	the	the	DET
ajbmeb-291	18	24	view	view	NOUN
ajbmeb-291	18	25	of	of	ADP
ajbmeb-291	18	26	internal	internal	ADJ
ajbmeb-291	18	27	control	control	NOUN
ajbmeb-291	18	28	from	from	ADP
ajbmeb-291	18	29	mere	mere	ADJ
ajbmeb-291	18	30	adherence	adherence	NOUN
ajbmeb-291	18	31	to	to	ADP
ajbmeb-291	18	32	established	establish	VERB
ajbmeb-291	18	33	standards	standard	NOUN
ajbmeb-291	18	34	to	to	ADP
ajbmeb-291	18	35	a	a	DET
ajbmeb-291	18	36	means	means	NOUN
ajbmeb-291	18	37	of	of	ADP
ajbmeb-291	18	38	enabling	enable	VERB
ajbmeb-291	18	39	companies	company	NOUN
ajbmeb-291	18	40	to	to	PART
ajbmeb-291	18	41	improve	improve	VERB
ajbmeb-291	18	42	their	their	PRON
ajbmeb-291	18	43	organizational	organizational	ADJ
ajbmeb-291	18	44	performance	performance	NOUN
ajbmeb-291	18	45	.	.	PUNCT
ajbmeb-291	19	1	•	•	NUM
ajbmeb-291	19	2	highlight	highlight	VERB
ajbmeb-291	19	3	the	the	DET
ajbmeb-291	19	4	importancereach	importancereach	NOUN
ajbmeb-291	19	5	a	a	DET
ajbmeb-291	19	6	high	high	ADJ
ajbmeb-291	19	7	level	level	NOUN
ajbmeb-291	19	8	ofintegrity	ofintegrity	NOUN
ajbmeb-291	19	9	,	,	PUNCT
ajbmeb-291	19	10	responsibility	responsibility	NOUN
ajbmeb-291	19	11	and	and	CCONJ
ajbmeb-291	19	12	efficiency	efficiency	NOUN
ajbmeb-291	19	13	ingrantconfidencetofor	ingrantconfidencetofor	NOUN
ajbmeb-291	19	14	referencesyenprocedureyen	referencesyenprocedureyen	NOUN
ajbmeb-291	19	15	in	in	ADP
ajbmeb-291	19	16	order	order	NOUN
ajbmeb-291	19	17	tomeet	tomeet	NOUN
ajbmeb-291	19	18	the	the	DET
ajbmeb-291	19	19	requirements	requirement	NOUN
ajbmeb-291	19	20	and	and	CCONJ
ajbmeb-291	19	21	aspirations	aspiration	NOUN
ajbmeb-291	19	22	of	of	ADP
ajbmeb-291	19	23	all	all	DET
ajbmeb-291	19	24	related	related	ADJ
ajbmeb-291	19	25	partiesrelevancewith	partiesrelevancewith	NOUN
ajbmeb-291	19	26	the	the	DET
ajbmeb-291	19	27	company	company	NOUN
ajbmeb-291	19	28	.	.	PUNCT
ajbmeb-291	20	1	•	•	NUM
ajbmeb-291	20	2	study	study	NOUN
ajbmeb-291	20	3	and	and	CCONJ
ajbmeb-291	20	4	analyze	analyze	VERB
ajbmeb-291	20	5	corporate	corporate	ADJ
ajbmeb-291	20	6	governance	governance	NOUN
ajbmeb-291	20	7	from	from	ADP
ajbmeb-291	20	8	an	an	DET
ajbmeb-291	20	9	academic	academic	ADJ
ajbmeb-291	20	10	point	point	NOUN
ajbmeb-291	20	11	of	of	ADP
ajbmeb-291	20	12	view	view	NOUN
ajbmeb-291	20	13	and	and	CCONJ
ajbmeb-291	20	14	its	its	PRON
ajbmeb-291	20	15	relevance	relevance	NOUN
ajbmeb-291	20	16	to	to	ADP
ajbmeb-291	20	17	stakeholders	stakeholder	NOUN
ajbmeb-291	20	18	;	;	PUNCT
ajbmeb-291	20	19	•	•	ADP
ajbmeb-291	20	20	studying	study	VERB
ajbmeb-291	20	21	the	the	DET
ajbmeb-291	20	22	nature	nature	NOUN
ajbmeb-291	20	23	of	of	ADP
ajbmeb-291	20	24	the	the	DET
ajbmeb-291	20	25	relationship	relationship	NOUN
ajbmeb-291	20	26	between	between	ADP
ajbmeb-291	20	27	external	external	ADJ
ajbmeb-291	20	28	auditing	auditing	NOUN
ajbmeb-291	20	29	andstrengthencorporate	andstrengthencorporate	NOUN
ajbmeb-291	20	30	governance	governance	NOUN
ajbmeb-291	20	31	practice	practice	NOUN
ajbmeb-291	20	32	.	.	PUNCT
ajbmeb-291	21	1	1	1	NUM
ajbmeb-291	21	2	ionel	ionel	NOUN
ajbmeb-291	21	3	bostan	bostan	ADJ
ajbmeb-291	21	4	and	and	CCONJ
ajbmeb-291	21	5	veronica	veronica	PROPN
ajbmeb-291	21	6	grosua	grosua	NOUN
ajbmeb-291	21	7	grosu	grosu	NOUN
ajbmeb-291	21	8	(	(	PUNCT
ajbmeb-291	21	9	2010	2010	NUM
ajbmeb-291	21	10	)	)	PUNCT
ajbmeb-291	21	11	,	,	PUNCT
ajbmeb-291	21	12	“	"	PUNCT
ajbmeb-291	21	13	the	the	DET
ajbmeb-291	21	14	role	role	NOUN
ajbmeb-291	21	15	of	of	ADP
ajbmeb-291	21	16	internal	internal	ADJ
ajbmeb-291	21	17	audit	audit	NOUN
ajbmeb-291	21	18	in	in	ADP
ajbmeb-291	21	19	optimization	optimization	NOUN
ajbmeb-291	21	20	of	of	ADP
ajbmeb-291	21	21	corporate	corporate	ADJ
ajbmeb-291	21	22	governance	governance	NOUN
ajbmeb-291	21	23	at	at	ADP
ajbmeb-291	21	24	the	the	DET
ajbmeb-291	21	25	groups	group	NOUN
ajbmeb-291	21	26	of	of	ADP
ajbmeb-291	21	27	companies	company	NOUN
ajbmeb-291	21	28	”	"	PUNCT
ajbmeb-291	21	29	,	,	PUNCT
ajbmeb-291	21	30	theoretical	theoretical	ADJ
ajbmeb-291	21	31	and	and	CCONJ
ajbmeb-291	21	32	applied	apply	VERB
ajbmeb-291	21	33	economics	economic	NOUN
ajbmeb-291	21	34	volume	volume	NOUN
ajbmeb-291	21	35	xvii	xvii	PROPN
ajbmeb-291	21	36	,	,	PUNCT
ajbmeb-291	21	37	no	no	INTJ
ajbmeb-291	21	38	.	.	NOUN
ajbmeb-291	21	39	2	2	NUM
ajbmeb-291	21	40	(	(	PUNCT
ajbmeb-291	21	41	543	543	NUM
ajbmeb-291	21	42	)	)	PUNCT
ajbmeb-291	21	43	,	,	PUNCT
ajbmeb-291	21	44	p.	p.	NOUN
ajbmeb-291	21	45	89	89	NUM
ajbmeb-291	21	46	-	-	SYM
ajbmeb-291	21	47	110	110	NUM
ajbmeb-291	21	48	american	american	ADJ
ajbmeb-291	21	49	journal	journal	PROPN
ajbmeb-291	21	50	of	of	ADP
ajbmeb-291	21	51	business	business	NOUN
ajbmeb-291	21	52	management	management	NOUN
ajbmeb-291	21	53	,	,	PUNCT
ajbmeb-291	21	54	economics	economic	NOUN
ajbmeb-291	21	55	and	and	CCONJ
ajbmeb-291	21	56	banking	banking	NOUN
ajbmeb-291	21	57	volume	volume	NOUN
ajbmeb-291	21	58	7	7	NUM
ajbmeb-291	21	59	,	,	PUNCT
ajbmeb-291	21	60	dec	dec	PROPN
ajbmeb-291	21	61	.	.	PROPN
ajbmeb-291	21	62	,	,	PUNCT
ajbmeb-291	21	63	2022	2022	NUM
ajbmeb-291	21	64	p	p	NOUN
ajbmeb-291	21	65	a	a	DET
ajbmeb-291	21	66	g	g	NOUN
ajbmeb-291	21	67	e	e	NOUN
ajbmeb-291	21	68	|	|	ADV
ajbmeb-291	21	69	73	73	NUM
ajbmeb-291	21	70	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	21	71	•	•	NOUN
ajbmeb-291	21	72	find	find	VERB
ajbmeb-291	21	73	out	out	ADP
ajbmeb-291	21	74	how	how	SCONJ
ajbmeb-291	21	75	effective	effective	ADJ
ajbmeb-291	21	76	it	it	PRON
ajbmeb-291	21	77	isinternal	isinternal	ADJ
ajbmeb-291	21	78	audit	audit	NOUN
ajbmeb-291	21	79	in	in	ADP
ajbmeb-291	21	80	enhancing	enhance	VERB
ajbmeb-291	21	81	corporate	corporate	ADJ
ajbmeb-291	21	82	governance	governance	NOUN
ajbmeb-291	21	83	in	in	ADP
ajbmeb-291	21	84	iraq	iraq	PROPN
ajbmeb-291	21	85	.	.	PUNCT
ajbmeb-291	22	1	the	the	DET
ajbmeb-291	22	2	importance	importance	NOUN
ajbmeb-291	22	3	of	of	ADP
ajbmeb-291	22	4	studying	study	VERB
ajbmeb-291	22	5	:	:	PUNCT
ajbmeb-291	22	6	liethe	liethe	ADJ
ajbmeb-291	22	7	scientific	scientific	ADJ
ajbmeb-291	22	8	importance	importance	NOUN
ajbmeb-291	22	9	of	of	ADP
ajbmeb-291	22	10	the	the	DET
ajbmeb-291	22	11	study	study	NOUN
ajbmeb-291	22	12	in	in	ADP
ajbmeb-291	22	13	its	its	PRON
ajbmeb-291	22	14	contribution	contribution	NOUN
ajbmeb-291	22	15	tothrowmore	tothrowmore	NOUN
ajbmeb-291	22	16	light	light	NOUN
ajbmeb-291	22	17	on	on	ADP
ajbmeb-291	22	18	mehow	mehow	ADJ
ajbmeb-291	22	19	effective	effective	ADJ
ajbmeb-291	22	20	exercise	exercise	NOUN
ajbmeb-291	22	21	auditinternal	auditinternal	ADJ
ajbmeb-291	22	22	in	in	ADP
ajbmeb-291	22	23	strengthening	strengthen	VERB
ajbmeb-291	22	24	corporate	corporate	ADJ
ajbmeb-291	22	25	governance	governance	NOUN
ajbmeb-291	22	26	,	,	PUNCT
ajbmeb-291	22	27	as	as	ADV
ajbmeb-291	22	28	well	well	ADV
ajbmeb-291	22	29	asrolecheckerinternal	asrolecheckerinternal	ADJ
ajbmeb-291	22	30	whofor	whofor	ADJ
ajbmeb-291	22	31	anyit	anyit	NOUN
ajbmeb-291	22	32	is	be	AUX
ajbmeb-291	22	33	still	still	ADV
ajbmeb-291	22	34	a	a	DET
ajbmeb-291	22	35	research	research	NOUN
ajbmeb-291	22	36	point	point	NOUN
ajbmeb-291	22	37	that	that	PRON
ajbmeb-291	22	38	needs	need	VERB
ajbmeb-291	22	39	more	more	ADJ
ajbmeb-291	22	40	scientific	scientific	ADJ
ajbmeb-291	22	41	research	research	NOUN
ajbmeb-291	22	42	,	,	PUNCT
ajbmeb-291	22	43	particularly	particularly	ADV
ajbmeb-291	22	44	athe	athe	PROPN
ajbmeb-291	22	45	arab	arab	ADJ
ajbmeb-291	22	46	environment	environment	NOUN
ajbmeb-291	22	47	is	be	AUX
ajbmeb-291	22	48	lackingto	lackingto	PROPN
ajbmeb-291	22	49	theto	theto	NOUN
ajbmeb-291	22	50	culturetowardsrole	culturetowardsrole	NOUN
ajbmeb-291	22	51	importancecheckeracademically	importancecheckeracademically	ADV
ajbmeb-291	22	52	and	and	CCONJ
ajbmeb-291	22	53	professionally	professionally	ADV
ajbmeb-291	22	54	qualified	qualified	ADJ
ajbmeb-291	22	55	intern	intern	NOUN
ajbmeb-291	22	56	.	.	PUNCT
ajbmeb-291	23	1	study	study	NOUN
ajbmeb-291	23	2	hypotheses	hypothesis	NOUN
ajbmeb-291	23	3	:	:	PUNCT
ajbmeb-291	23	4	the	the	DET
ajbmeb-291	23	5	hypotheses	hypothesis	NOUN
ajbmeb-291	23	6	of	of	ADP
ajbmeb-291	23	7	the	the	DET
ajbmeb-291	23	8	study	study	NOUN
ajbmeb-291	23	9	are	be	AUX
ajbmeb-291	23	10	as	as	SCONJ
ajbmeb-291	23	11	follows	follow	VERB
ajbmeb-291	23	12	:	:	PUNCT
ajbmeb-291	23	13	the	the	DET
ajbmeb-291	23	14	first	first	ADJ
ajbmeb-291	23	15	hypothesis	hypothesis	NOUN
ajbmeb-291	23	16	:	:	PUNCT
ajbmeb-291	23	17	there	there	PRON
ajbmeb-291	23	18	is	be	VERB
ajbmeb-291	23	19	no	no	DET
ajbmeb-291	23	20	statistically	statistically	ADV
ajbmeb-291	23	21	significant	significant	ADJ
ajbmeb-291	23	22	effect	effect	NOUN
ajbmeb-291	23	23	at	at	ADP
ajbmeb-291	23	24	the	the	DET
ajbmeb-291	23	25	level	level	NOUN
ajbmeb-291	23	26	of	of	ADP
ajbmeb-291	23	27	significance	significance	NOUN
ajbmeb-291	23	28	(	(	PUNCT
ajbmeb-291	23	29	0.05	0.05	NUM
ajbmeb-291	23	30	)	)	PUNCT
ajbmeb-291	23	31	regarding	regard	VERB
ajbmeb-291	23	32	the	the	DET
ajbmeb-291	23	33	perceptions	perception	NOUN
ajbmeb-291	23	34	of	of	ADP
ajbmeb-291	23	35	workers	worker	NOUN
ajbmeb-291	23	36	in	in	ADP
ajbmeb-291	23	37	public	public	ADJ
ajbmeb-291	23	38	production	production	NOUN
ajbmeb-291	23	39	companies	company	NOUN
ajbmeb-291	23	40	in	in	ADP
ajbmeb-291	23	41	iraq	iraq	PROPN
ajbmeb-291	23	42	about	about	ADP
ajbmeb-291	23	43	the	the	DET
ajbmeb-291	23	44	availability	availability	NOUN
ajbmeb-291	23	45	of	of	ADP
ajbmeb-291	23	46	aspects	aspect	NOUN
ajbmeb-291	23	47	of	of	ADP
ajbmeb-291	23	48	enhancing	enhance	VERB
ajbmeb-291	23	49	internal	internal	ADJ
ajbmeb-291	23	50	auditing	auditing	NOUN
ajbmeb-291	23	51	.	.	PUNCT
ajbmeb-291	24	1	the	the	DET
ajbmeb-291	24	2	second	second	ADJ
ajbmeb-291	24	3	hypothesis	hypothesis	NOUN
ajbmeb-291	24	4	:	:	PUNCT
ajbmeb-291	24	5	there	there	PRON
ajbmeb-291	24	6	are	be	VERB
ajbmeb-291	24	7	no	no	DET
ajbmeb-291	24	8	statistically	statistically	ADV
ajbmeb-291	24	9	significant	significant	ADJ
ajbmeb-291	24	10	differences	difference	NOUN
ajbmeb-291	24	11	in	in	ADP
ajbmeb-291	24	12	the	the	DET
ajbmeb-291	24	13	perceptions	perception	NOUN
ajbmeb-291	24	14	of	of	ADP
ajbmeb-291	24	15	workers	worker	NOUN
ajbmeb-291	24	16	in	in	ADP
ajbmeb-291	24	17	public	public	ADJ
ajbmeb-291	24	18	production	production	NOUN
ajbmeb-291	24	19	companies	company	NOUN
ajbmeb-291	24	20	of	of	ADP
ajbmeb-291	24	21	the	the	DET
ajbmeb-291	24	22	impact	impact	NOUN
ajbmeb-291	24	23	of	of	ADP
ajbmeb-291	24	24	internal	internal	ADJ
ajbmeb-291	24	25	auditing	auditing	NOUN
ajbmeb-291	24	26	on	on	ADP
ajbmeb-291	24	27	corporate	corporate	ADJ
ajbmeb-291	24	28	governance	governance	NOUN
ajbmeb-291	24	29	due	due	ADP
ajbmeb-291	24	30	to	to	ADP
ajbmeb-291	24	31	demographic	demographic	ADJ
ajbmeb-291	24	32	variables	variable	NOUN
ajbmeb-291	24	33	(	(	PUNCT
ajbmeb-291	24	34	age	age	NOUN
ajbmeb-291	24	35	,	,	PUNCT
ajbmeb-291	24	36	job	job	NOUN
ajbmeb-291	24	37	degree	degree	NOUN
ajbmeb-291	24	38	,	,	PUNCT
ajbmeb-291	24	39	academic	academic	ADJ
ajbmeb-291	24	40	qualification	qualification	NOUN
ajbmeb-291	24	41	,	,	PUNCT
ajbmeb-291	24	42	number	number	NOUN
ajbmeb-291	24	43	of	of	ADP
ajbmeb-291	24	44	years	year	NOUN
ajbmeb-291	24	45	of	of	ADP
ajbmeb-291	24	46	job	job	NOUN
ajbmeb-291	24	47	experience	experience	NOUN
ajbmeb-291	24	48	,	,	PUNCT
ajbmeb-291	24	49	academic	academic	ADJ
ajbmeb-291	24	50	specialization	specialization	NOUN
ajbmeb-291	24	51	)	)	PUNCT
ajbmeb-291	24	52	.	.	PUNCT
ajbmeb-291	25	1	the	the	DET
ajbmeb-291	25	2	following	follow	VERB
ajbmeb-291	25	3	sub	sub	NOUN
ajbmeb-291	25	4	-	-	NOUN
ajbmeb-291	25	5	hypotheses	hypothesis	NOUN
ajbmeb-291	25	6	are	be	AUX
ajbmeb-291	25	7	derived	derive	VERB
ajbmeb-291	25	8	from	from	ADP
ajbmeb-291	25	9	this	this	DET
ajbmeb-291	25	10	hypothesis	hypothesis	NOUN
ajbmeb-291	25	11	:	:	PUNCT
ajbmeb-291	25	12	there	there	PRON
ajbmeb-291	25	13	are	be	VERB
ajbmeb-291	25	14	no	no	DET
ajbmeb-291	25	15	statistically	statistically	ADV
ajbmeb-291	25	16	significant	significant	ADJ
ajbmeb-291	25	17	differences	difference	NOUN
ajbmeb-291	25	18	between	between	ADP
ajbmeb-291	25	19	age	age	NOUN
ajbmeb-291	25	20	and	and	CCONJ
ajbmeb-291	25	21	perception	perception	NOUN
ajbmeb-291	25	22	of	of	ADP
ajbmeb-291	25	23	the	the	DET
ajbmeb-291	25	24	impact	impact	NOUN
ajbmeb-291	25	25	of	of	ADP
ajbmeb-291	25	26	internal	internal	ADJ
ajbmeb-291	25	27	auditing	auditing	NOUN
ajbmeb-291	25	28	on	on	ADP
ajbmeb-291	25	29	corporate	corporate	ADJ
ajbmeb-291	25	30	governance	governance	NOUN
ajbmeb-291	25	31	.	.	PUNCT
ajbmeb-291	26	1	there	there	PRON
ajbmeb-291	26	2	are	be	VERB
ajbmeb-291	26	3	no	no	DET
ajbmeb-291	26	4	statistically	statistically	ADV
ajbmeb-291	26	5	significant	significant	ADJ
ajbmeb-291	26	6	differences	difference	NOUN
ajbmeb-291	26	7	betweenspecialization	betweenspecialization	NOUN
ajbmeb-291	26	8	academicand	academicand	NOUN
ajbmeb-291	26	9	thevisualize	thevisualize	VERB
ajbmeb-291	26	10	the	the	DET
ajbmeb-291	26	11	impact	impact	NOUN
ajbmeb-291	26	12	of	of	ADP
ajbmeb-291	26	13	internal	internal	ADJ
ajbmeb-291	26	14	auditing	auditing	NOUN
ajbmeb-291	26	15	on	on	ADP
ajbmeb-291	26	16	corporate	corporate	ADJ
ajbmeb-291	26	17	governance	governance	NOUN
ajbmeb-291	26	18	.	.	PUNCT
ajbmeb-291	27	1	there	there	PRON
ajbmeb-291	27	2	are	be	VERB
ajbmeb-291	27	3	no	no	DET
ajbmeb-291	27	4	statistically	statistically	ADV
ajbmeb-291	27	5	significant	significant	ADJ
ajbmeb-291	27	6	differences	difference	NOUN
ajbmeb-291	27	7	betweendegree	betweendegree	PROPN
ajbmeb-291	27	8	functionaland	functionaland	PROPN
ajbmeb-291	27	9	thevisualize	thevisualize	VERB
ajbmeb-291	27	10	the	the	DET
ajbmeb-291	27	11	impact	impact	NOUN
ajbmeb-291	27	12	of	of	ADP
ajbmeb-291	27	13	internal	internal	ADJ
ajbmeb-291	27	14	auditing	auditing	NOUN
ajbmeb-291	27	15	on	on	ADP
ajbmeb-291	27	16	corporate	corporate	ADJ
ajbmeb-291	27	17	governance	governance	NOUN
ajbmeb-291	27	18	.	.	PUNCT
ajbmeb-291	28	1	there	there	PRON
ajbmeb-291	28	2	are	be	VERB
ajbmeb-291	28	3	no	no	DET
ajbmeb-291	28	4	statistically	statistically	ADV
ajbmeb-291	28	5	significant	significant	ADJ
ajbmeb-291	28	6	differences	difference	NOUN
ajbmeb-291	28	7	between	between	ADP
ajbmeb-291	28	8	the	the	DET
ajbmeb-291	28	9	educational	educational	ADJ
ajbmeb-291	28	10	qualification	qualification	NOUN
ajbmeb-291	28	11	and	and	CCONJ
ajbmeb-291	28	12	the	the	DET
ajbmeb-291	28	13	perception	perception	NOUN
ajbmeb-291	28	14	of	of	ADP
ajbmeb-291	28	15	the	the	DET
ajbmeb-291	28	16	impact	impact	NOUN
ajbmeb-291	28	17	of	of	ADP
ajbmeb-291	28	18	internal	internal	ADJ
ajbmeb-291	28	19	auditing	auditing	NOUN
ajbmeb-291	28	20	on	on	ADP
ajbmeb-291	28	21	corporate	corporate	ADJ
ajbmeb-291	28	22	governance	governance	NOUN
ajbmeb-291	28	23	.	.	PUNCT
ajbmeb-291	29	1	there	there	PRON
ajbmeb-291	29	2	are	be	VERB
ajbmeb-291	29	3	no	no	DET
ajbmeb-291	29	4	statistically	statistically	ADV
ajbmeb-291	29	5	significant	significant	ADJ
ajbmeb-291	29	6	differences	difference	NOUN
ajbmeb-291	29	7	betweennumber	betweennumber	NOUN
ajbmeb-291	29	8	years	year	NOUN
ajbmeb-291	29	9	experience	experience	PROPN
ajbmeb-291	29	10	functional	functional	ADJ
ajbmeb-291	29	11	andvisualize	andvisualize	VERB
ajbmeb-291	29	12	the	the	DET
ajbmeb-291	29	13	impact	impact	NOUN
ajbmeb-291	29	14	of	of	ADP
ajbmeb-291	29	15	internal	internal	ADJ
ajbmeb-291	29	16	auditing	auditing	NOUN
ajbmeb-291	29	17	on	on	ADP
ajbmeb-291	29	18	corporate	corporate	ADJ
ajbmeb-291	29	19	governance	governance	NOUN
ajbmeb-291	29	20	.	.	PUNCT
ajbmeb-291	30	1	the	the	DET
ajbmeb-291	30	2	third	third	ADJ
ajbmeb-291	30	3	hypothesis	hypothesis	NOUN
ajbmeb-291	30	4	:	:	PUNCT
ajbmeb-291	30	5	there	there	PRON
ajbmeb-291	30	6	is	be	VERB
ajbmeb-291	30	7	no	no	DET
ajbmeb-291	30	8	statistically	statistically	ADV
ajbmeb-291	30	9	significant	significant	ADJ
ajbmeb-291	30	10	effect	effect	NOUN
ajbmeb-291	30	11	at	at	ADP
ajbmeb-291	30	12	the	the	DET
ajbmeb-291	30	13	level	level	NOUN
ajbmeb-291	30	14	of	of	ADP
ajbmeb-291	30	15	significance	significance	NOUN
ajbmeb-291	30	16	(	(	PUNCT
ajbmeb-291	30	17	0.05	0.05	NUM
ajbmeb-291	30	18	)	)	PUNCT
ajbmeb-291	30	19	of	of	ADP
ajbmeb-291	30	20	the	the	DET
ajbmeb-291	30	21	internal	internal	ADJ
ajbmeb-291	30	22	audit	audit	NOUN
ajbmeb-291	30	23	carried	carry	VERB
ajbmeb-291	30	24	out	out	ADP
ajbmeb-291	30	25	by	by	ADP
ajbmeb-291	30	26	the	the	DET
ajbmeb-291	30	27	internal	internal	ADJ
ajbmeb-291	30	28	auditors	auditor	NOUN
ajbmeb-291	30	29	on	on	ADP
ajbmeb-291	30	30	achieving	achieve	VERB
ajbmeb-291	30	31	corporate	corporate	ADJ
ajbmeb-291	30	32	governance	governance	NOUN
ajbmeb-291	30	33	in	in	ADP
ajbmeb-291	30	34	the	the	DET
ajbmeb-291	30	35	public	public	ADJ
ajbmeb-291	30	36	production	production	NOUN
ajbmeb-291	30	37	companies	company	NOUN
ajbmeb-291	30	38	in	in	ADP
ajbmeb-291	30	39	iraq	iraq	PROPN
ajbmeb-291	30	40	.	.	PUNCT
ajbmeb-291	31	1	the	the	DET
ajbmeb-291	31	2	limits	limit	NOUN
ajbmeb-291	31	3	of	of	ADP
ajbmeb-291	31	4	the	the	DET
ajbmeb-291	31	5	study	study	NOUN
ajbmeb-291	31	6	:	:	PUNCT
ajbmeb-291	31	7	in	in	ADP
ajbmeb-291	31	8	order	order	NOUN
ajbmeb-291	31	9	to	to	PART
ajbmeb-291	31	10	achieve	achieve	VERB
ajbmeb-291	31	11	the	the	DET
ajbmeb-291	31	12	aim	aim	NOUN
ajbmeb-291	31	13	of	of	ADP
ajbmeb-291	31	14	the	the	DET
ajbmeb-291	31	15	study	study	NOUN
ajbmeb-291	31	16	and	and	CCONJ
ajbmeb-291	31	17	its	its	PRON
ajbmeb-291	31	18	hypotheses	hypothesis	NOUN
ajbmeb-291	31	19	,	,	PUNCT
ajbmeb-291	31	20	the	the	DET
ajbmeb-291	31	21	limitations	limitation	NOUN
ajbmeb-291	31	22	of	of	ADP
ajbmeb-291	31	23	the	the	DET
ajbmeb-291	31	24	study	study	NOUN
ajbmeb-291	31	25	are	be	AUX
ajbmeb-291	31	26	limited	limit	VERB
ajbmeb-291	31	27	to	to	ADP
ajbmeb-291	31	28	the	the	DET
ajbmeb-291	31	29	following	following	ADJ
ajbmeb-291	31	30	points	point	NOUN
ajbmeb-291	31	31	:	:	PUNCT
ajbmeb-291	31	32	•	•	NUM
ajbmeb-291	31	33	spatial	spatial	ADJ
ajbmeb-291	31	34	boundaries	boundary	NOUN
ajbmeb-291	31	35	:	:	PUNCT
ajbmeb-291	31	36	a	a	DET
ajbmeb-291	31	37	group	group	NOUN
ajbmeb-291	31	38	of	of	ADP
ajbmeb-291	31	39	private	private	ADJ
ajbmeb-291	31	40	companies	company	NOUN
ajbmeb-291	31	41	iraqi	iraqi	ADJ
ajbmeb-291	31	42	.	.	PUNCT
ajbmeb-291	32	1	•	•	NUM
ajbmeb-291	32	2	human	human	ADJ
ajbmeb-291	32	3	limitsinternal	limitsinternal	ADJ
ajbmeb-291	32	4	auditors	auditor	NOUN
ajbmeb-291	32	5	in	in	ADP
ajbmeb-291	32	6	a	a	DET
ajbmeb-291	32	7	number	number	NOUN
ajbmeb-291	32	8	of	of	ADP
ajbmeb-291	32	9	private	private	ADJ
ajbmeb-291	32	10	companies	company	NOUN
ajbmeb-291	32	11	iraqi	iraqi	ADJ
ajbmeb-291	32	12	.	.	PUNCT
ajbmeb-291	33	1	•	•	NUM
ajbmeb-291	33	2	time	time	NOUN
ajbmeb-291	33	3	limits	limit	NOUN
ajbmeb-291	33	4	:	:	PUNCT
ajbmeb-291	33	5	this	this	DET
ajbmeb-291	33	6	study	study	NOUN
ajbmeb-291	33	7	was	be	AUX
ajbmeb-291	33	8	conducted	conduct	VERB
ajbmeb-291	33	9	during	during	ADP
ajbmeb-291	33	10	the	the	DET
ajbmeb-291	33	11	period	period	NOUN
ajbmeb-291	33	12	between	between	ADP
ajbmeb-291	33	13	2021	2021	NUM
ajbmeb-291	33	14	to	to	ADP
ajbmeb-291	33	15	2022	2022	NUM
ajbmeb-291	33	16	ad	ad	NOUN
ajbmeb-291	33	17	.	.	PUNCT
ajbmeb-291	34	1	american	american	PROPN
ajbmeb-291	34	2	journal	journal	PROPN
ajbmeb-291	34	3	of	of	ADP
ajbmeb-291	34	4	business	business	NOUN
ajbmeb-291	34	5	management	management	NOUN
ajbmeb-291	34	6	,	,	PUNCT
ajbmeb-291	34	7	economics	economic	NOUN
ajbmeb-291	34	8	and	and	CCONJ
ajbmeb-291	34	9	banking	banking	NOUN
ajbmeb-291	34	10	volume	volume	NOUN
ajbmeb-291	34	11	7	7	NUM
ajbmeb-291	34	12	,	,	PUNCT
ajbmeb-291	34	13	dec	dec	PROPN
ajbmeb-291	34	14	.	.	PROPN
ajbmeb-291	34	15	,	,	PUNCT
ajbmeb-291	34	16	2022	2022	NUM
ajbmeb-291	34	17	p	p	NOUN
ajbmeb-291	34	18	a	a	DET
ajbmeb-291	34	19	g	g	NOUN
ajbmeb-291	34	20	e	e	NOUN
ajbmeb-291	34	21	|	|	ADV
ajbmeb-291	34	22	74	74	NUM
ajbmeb-291	34	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	34	24	study	study	NOUN
ajbmeb-291	34	25	approach	approach	NOUN
ajbmeb-291	34	26	:	:	PUNCT
ajbmeb-291	34	27	in	in	ADP
ajbmeb-291	34	28	light	light	NOUN
ajbmeb-291	34	29	of	of	ADP
ajbmeb-291	34	30	the	the	DET
ajbmeb-291	34	31	research	research	NOUN
ajbmeb-291	34	32	problem	problem	NOUN
ajbmeb-291	34	33	,	,	PUNCT
ajbmeb-291	34	34	wattnosof	wattnosof	VERB
ajbmeb-291	34	35	the	the	DET
ajbmeb-291	34	36	importance	importance	NOUN
ajbmeb-291	34	37	of	of	ADP
ajbmeb-291	34	38	the	the	DET
ajbmeb-291	34	39	studyand	studyand	NOUN
ajbmeb-291	34	40	achieveto	achieveto	VERB
ajbmeb-291	34	41	its	its	PRON
ajbmeb-291	34	42	goals	goal	NOUN
ajbmeb-291	34	43	,	,	PUNCT
ajbmeb-291	34	44	badit	badit	NOUN
ajbmeb-291	34	45	was	be	AUX
ajbmeb-291	34	46	completedduringtheathe	completedduringtheathe	DET
ajbmeb-291	34	47	following	follow	VERB
ajbmeb-291	34	48	penaltyracism	penaltyracism	NOUN
ajbmeb-291	34	49	what	what	PRON
ajbmeb-291	34	50	is	be	AUX
ajbmeb-291	34	51	internal	internal	ADJ
ajbmeb-291	34	52	audit	audit	NOUN
ajbmeb-291	34	53	and	and	CCONJ
ajbmeb-291	34	54	corporate	corporate	ADJ
ajbmeb-291	34	55	governance	governance	NOUN
ajbmeb-291	34	56	,	,	PUNCT
ajbmeb-291	34	57	and	and	CCONJ
ajbmeb-291	34	58	whetherinternal	whetherinternal	ADJ
ajbmeb-291	34	59	auditthe	auditthe	ADJ
ajbmeb-291	34	60	application	application	NOUN
ajbmeb-291	34	61	in	in	ADP
ajbmeb-291	34	62	iraqi	iraqi	ADJ
ajbmeb-291	34	63	companies	company	NOUN
ajbmeb-291	34	64	is	be	AUX
ajbmeb-291	34	65	effective	effective	ADJ
ajbmeb-291	34	66	instrengthenthegovernanceinside	instrengthenthegovernanceinside	ADJ
ajbmeb-291	34	67	thesecompanies	thesecompanie	NOUN
ajbmeb-291	34	68	in	in	ADP
ajbmeb-291	34	69	iraqthis	iraqthis	PROPN
ajbmeb-291	34	70	is	be	AUX
ajbmeb-291	34	71	done	do	VERB
ajbmeb-291	34	72	by	by	ADP
ajbmeb-291	34	73	relying	rely	VERB
ajbmeb-291	34	74	on	on	ADP
ajbmeb-291	34	75	the	the	DET
ajbmeb-291	34	76	descriptive	descriptive	ADJ
ajbmeb-291	34	77	analytical	analytical	ADJ
ajbmeb-291	34	78	method	method	NOUN
ajbmeb-291	34	79	.	.	PUNCT
ajbmeb-291	35	1	study	study	NOUN
ajbmeb-291	35	2	structure	structure	NOUN
ajbmeb-291	35	3	:	:	PUNCT
ajbmeb-291	35	4	for	for	ADP
ajbmeb-291	35	5	more	more	ADJ
ajbmeb-291	35	6	information	information	NOUN
ajbmeb-291	35	7	on	on	ADP
ajbmeb-291	35	8	the	the	DET
ajbmeb-291	35	9	topic	topic	NOUN
ajbmeb-291	35	10	,	,	PUNCT
ajbmeb-291	35	11	the	the	DET
ajbmeb-291	35	12	study	study	NOUN
ajbmeb-291	35	13	was	be	AUX
ajbmeb-291	35	14	divided	divide	VERB
ajbmeb-291	35	15	into	into	ADP
ajbmeb-291	35	16	three	three	NUM
ajbmeb-291	35	17	partssection	partssection	NOUN
ajbmeb-291	35	18	dealsthe	dealsthe	PRON
ajbmeb-291	35	19	first	first	ADV
ajbmeb-291	35	20	:	:	PUNCT
ajbmeb-291	35	21	the	the	DET
ajbmeb-291	35	22	theoretical	theoretical	ADJ
ajbmeb-291	35	23	framework	framework	NOUN
ajbmeb-291	35	24	aboutinternal	aboutinternal	ADJ
ajbmeb-291	35	25	auditand	auditand	ADJ
ajbmeb-291	35	26	thecorporate	thecorporate	NOUN
ajbmeb-291	35	27	governance	governance	NOUN
ajbmeb-291	35	28	.	.	PUNCT
ajbmeb-291	36	1	while	while	SCONJ
ajbmeb-291	36	2	the	the	DET
ajbmeb-291	36	3	second	second	ADJ
ajbmeb-291	36	4	section	section	NOUN
ajbmeb-291	36	5	focuses	focus	VERB
ajbmeb-291	36	6	on	on	ADP
ajbmeb-291	36	7	meresearch	meresearch	NOUN
ajbmeb-291	36	8	and	and	CCONJ
ajbmeb-291	36	9	analyticsthe	analyticsthe	PROPN
ajbmeb-291	36	10	relationship	relationship	NOUN
ajbmeb-291	36	11	between	between	ADP
ajbmeb-291	36	12	internal	internal	ADJ
ajbmeb-291	36	13	auditing	auditing	NOUN
ajbmeb-291	36	14	and	and	CCONJ
ajbmeb-291	36	15	corporate	corporate	ADJ
ajbmeb-291	36	16	governance	governance	NOUN
ajbmeb-291	36	17	,	,	PUNCT
ajbmeb-291	36	18	then	then	ADV
ajbmeb-291	36	19	the	the	DET
ajbmeb-291	36	20	third	third	ADJ
ajbmeb-291	36	21	section	section	NOUN
ajbmeb-291	36	22	will	will	AUX
ajbmeb-291	36	23	be	be	AUX
ajbmeb-291	36	24	discussedthe	discussedthe	ADJ
ajbmeb-291	36	25	effectiveness	effectiveness	NOUN
ajbmeb-291	36	26	of	of	ADP
ajbmeb-291	36	27	internal	internal	ADJ
ajbmeb-291	36	28	audit	audit	NOUN
ajbmeb-291	36	29	in	in	ADP
ajbmeb-291	36	30	enhancing	enhance	VERB
ajbmeb-291	36	31	corporate	corporate	ADJ
ajbmeb-291	36	32	governance	governance	NOUN
ajbmeb-291	36	33	in	in	ADP
ajbmeb-291	36	34	iraqfinally	iraqfinally	NOUN
ajbmeb-291	36	35	,	,	PUNCT
ajbmeb-291	36	36	the	the	DET
ajbmeb-291	36	37	results	result	NOUN
ajbmeb-291	36	38	and	and	CCONJ
ajbmeb-291	36	39	recommendations	recommendation	NOUN
ajbmeb-291	36	40	.	.	PUNCT
ajbmeb-291	37	1	the	the	DET
ajbmeb-291	37	2	first	first	ADJ
ajbmeb-291	37	3	section	section	NOUN
ajbmeb-291	37	4	:	:	PUNCT
ajbmeb-291	37	5	the	the	DET
ajbmeb-291	37	6	theoretical	theoretical	ADJ
ajbmeb-291	37	7	framework	framework	NOUN
ajbmeb-291	37	8	aboutinternal	aboutinternal	ADJ
ajbmeb-291	37	9	auditand	auditand	ADJ
ajbmeb-291	37	10	thecorporate	thecorporate	NOUN
ajbmeb-291	37	11	governance	governance	NOUN
ajbmeb-291	37	12	.	.	PUNCT
ajbmeb-291	38	1	first	first	ADV
ajbmeb-291	38	2	:	:	PUNCT
ajbmeb-291	38	3	internal	internal	ADJ
ajbmeb-291	38	4	audit	audit	NOUN
ajbmeb-291	38	5	a	a	DET
ajbmeb-291	38	6	variety	variety	NOUN
ajbmeb-291	38	7	of	of	ADP
ajbmeb-291	38	8	meanings	meaning	NOUN
ajbmeb-291	38	9	are	be	AUX
ajbmeb-291	38	10	attributed	attribute	VERB
ajbmeb-291	38	11	to	to	ADP
ajbmeb-291	38	12	the	the	DET
ajbmeb-291	38	13	term	term	NOUN
ajbmeb-291	38	14	"	"	PUNCT
ajbmeb-291	38	15	internal	internal	ADJ
ajbmeb-291	38	16	audit	audit	NOUN
ajbmeb-291	38	17	"	"	PUNCT
ajbmeb-291	38	18	.	.	PUNCT
ajbmeb-291	39	1	the	the	DET
ajbmeb-291	39	2	concept	concept	NOUN
ajbmeb-291	39	3	of	of	ADP
ajbmeb-291	39	4	internal	internal	ADJ
ajbmeb-291	39	5	audit	audit	NOUN
ajbmeb-291	39	6	is	be	AUX
ajbmeb-291	39	7	a	a	DET
ajbmeb-291	39	8	common	common	ADJ
ajbmeb-291	39	9	concept	concept	NOUN
ajbmeb-291	39	10	in	in	ADP
ajbmeb-291	39	11	the	the	DET
ajbmeb-291	39	12	auditing	auditing	NOUN
ajbmeb-291	39	13	and	and	CCONJ
ajbmeb-291	39	14	accounting	accounting	NOUN
ajbmeb-291	39	15	literature	literature	NOUN
ajbmeb-291	39	16	,	,	PUNCT
ajbmeb-291	39	17	and	and	CCONJ
ajbmeb-291	39	18	as	as	SCONJ
ajbmeb-291	39	19	such	such	ADJ
ajbmeb-291	39	20	many	many	ADJ
ajbmeb-291	39	21	authors	author	NOUN
ajbmeb-291	39	22	and	and	CCONJ
ajbmeb-291	39	23	professional	professional	ADJ
ajbmeb-291	39	24	bodies	body	NOUN
ajbmeb-291	39	25	have	have	AUX
ajbmeb-291	39	26	provided	provide	VERB
ajbmeb-291	39	27	definitions	definition	NOUN
ajbmeb-291	39	28	of	of	ADP
ajbmeb-291	39	29	this	this	DET
ajbmeb-291	39	30	concept.and	concept.and	X
ajbmeb-291	39	31	thein	thein	NOUN
ajbmeb-291	39	32	the	the	DET
ajbmeb-291	39	33	simplest	simple	ADJ
ajbmeb-291	39	34	term	term	NOUN
ajbmeb-291	39	35	,	,	PUNCT
ajbmeb-291	39	36	knowninternal	knowninternal	ADJ
ajbmeb-291	39	37	auditthat	auditthat	NOUN
ajbmeb-291	39	38	:	:	PUNCT
ajbmeb-291	39	39	auditthatit	auditthatit	PROPN
ajbmeb-291	39	40	is	be	AUX
ajbmeb-291	39	41	conducted	conduct	VERB
ajbmeb-291	39	42	in	in	ADP
ajbmeb-291	39	43	connection	connection	NOUN
ajbmeb-291	39	44	with	with	ADP
ajbmeb-291	39	45	the	the	DET
ajbmeb-291	39	46	affairs	affair	NOUN
ajbmeb-291	39	47	of	of	ADP
ajbmeb-291	39	48	the	the	DET
ajbmeb-291	39	49	corporation	corporation	NOUN
ajbmeb-291	39	50	by	by	ADP
ajbmeb-291	39	51	its	its	PRON
ajbmeb-291	39	52	employees	employee	NOUN
ajbmeb-291	39	53	or	or	CCONJ
ajbmeb-291	39	54	by	by	ADP
ajbmeb-291	39	55	an	an	DET
ajbmeb-291	39	56	external	external	ADJ
ajbmeb-291	39	57	service	service	NOUN
ajbmeb-291	39	58	provider	provider	NOUN
ajbmeb-291	39	59	.	.	PUNCT
ajbmeb-291	40	1	this	this	DET
ajbmeb-291	40	2	definition	definition	NOUN
ajbmeb-291	40	3	recognizes	recognize	VERB
ajbmeb-291	40	4	that	that	SCONJ
ajbmeb-291	40	5	internal	internal	ADJ
ajbmeb-291	40	6	audit	audit	NOUN
ajbmeb-291	40	7	is	be	AUX
ajbmeb-291	40	8	conducted	conduct	VERB
ajbmeb-291	40	9	by	by	ADP
ajbmeb-291	40	10	the	the	DET
ajbmeb-291	40	11	organization	organization	NOUN
ajbmeb-291	40	12	's	's	PART
ajbmeb-291	40	13	employees	employee	NOUN
ajbmeb-291	40	14	and	and	CCONJ
ajbmeb-291	40	15	focuses	focus	VERB
ajbmeb-291	40	16	on	on	ADP
ajbmeb-291	40	17	the	the	DET
ajbmeb-291	40	18	organization	organization	NOUN
ajbmeb-291	40	19	's	's	PART
ajbmeb-291	40	20	operations	operation	NOUN
ajbmeb-291	40	21	;	;	PUNCT
ajbmeb-291	40	22	it	it	PRON
ajbmeb-291	40	23	also	also	ADV
ajbmeb-291	40	24	indicates	indicate	VERB
ajbmeb-291	40	25	that	that	SCONJ
ajbmeb-291	40	26	the	the	DET
ajbmeb-291	40	27	internal	internal	ADJ
ajbmeb-291	40	28	audit	audit	NOUN
ajbmeb-291	40	29	function	function	NOUN
ajbmeb-291	40	30	can	can	AUX
ajbmeb-291	40	31	be	be	AUX
ajbmeb-291	40	32	outsourced	outsource	VERB
ajbmeb-291	40	33	to	to	ADP
ajbmeb-291	40	34	a	a	DET
ajbmeb-291	40	35	resource	resource	NOUN
ajbmeb-291	40	36	that	that	PRON
ajbmeb-291	40	37	performs	perform	VERB
ajbmeb-291	40	38	the	the	DET
ajbmeb-291	40	39	same	same	ADJ
ajbmeb-291	40	40	functions	function	NOUN
ajbmeb-291	40	41	as	as	ADP
ajbmeb-291	40	42	the	the	DET
ajbmeb-291	40	43	internal	internal	ADJ
ajbmeb-291	40	44	internal	internal	ADJ
ajbmeb-291	40	45	auditors	auditor	NOUN
ajbmeb-291	40	46	and	and	CCONJ
ajbmeb-291	40	47	reports	report	NOUN
ajbmeb-291	40	48	to	to	ADP
ajbmeb-291	40	49	management"2	management"2	PROPN
ajbmeb-291	40	50	.	.	PUNCT
ajbmeb-291	41	1	the	the	DET
ajbmeb-291	41	2	american	american	PROPN
ajbmeb-291	41	3	institute	institute	PROPN
ajbmeb-291	41	4	of	of	ADP
ajbmeb-291	41	5	internal	internal	ADJ
ajbmeb-291	41	6	auditors	auditor	NOUN
ajbmeb-291	41	7	defines	define	VERB
ajbmeb-291	41	8	internal	internal	ADJ
ajbmeb-291	41	9	auditing	auditing	NOUN
ajbmeb-291	41	10	as::an	as::an	ADV
ajbmeb-291	41	11	independent	independent	ADJ
ajbmeb-291	41	12	and	and	CCONJ
ajbmeb-291	41	13	objective	objective	ADJ
ajbmeb-291	41	14	activity	activity	NOUN
ajbmeb-291	41	15	that	that	PRON
ajbmeb-291	41	16	provides	provide	VERB
ajbmeb-291	41	17	guarantees	guarantee	NOUN
ajbmeb-291	41	18	and	and	CCONJ
ajbmeb-291	41	19	advisory	advisory	ADJ
ajbmeb-291	41	20	servicesin	servicesin	NOUN
ajbmeb-291	41	21	order	order	NOUN
ajbmeb-291	41	22	toadd	toadd	VERB
ajbmeb-291	41	23	value	value	NOUN
ajbmeb-291	41	24	to	to	ADP
ajbmeb-291	41	25	the	the	DET
ajbmeb-291	41	26	organization	organization	NOUN
ajbmeb-291	41	27	and	and	CCONJ
ajbmeb-291	41	28	improve	improve	VERB
ajbmeb-291	41	29	its	its	PRON
ajbmeb-291	41	30	operations	operation	NOUN
ajbmeb-291	41	31	,	,	PUNCT
ajbmeb-291	41	32	as	as	SCONJ
ajbmeb-291	41	33	suchthis	suchthis	NOUN
ajbmeb-291	41	34	activity	activity	NOUN
ajbmeb-291	41	35	helps	help	VERB
ajbmeb-291	41	36	achieve	achieve	VERB
ajbmeb-291	41	37	the	the	DET
ajbmeb-291	41	38	objectives	objective	NOUN
ajbmeb-291	41	39	of	of	ADP
ajbmeb-291	41	40	the	the	DET
ajbmeb-291	41	41	organization	organization	NOUN
ajbmeb-291	41	42	by	by	ADP
ajbmeb-291	41	43	taking	take	VERB
ajbmeb-291	41	44	a	a	DET
ajbmeb-291	41	45	structured	structured	ADJ
ajbmeb-291	41	46	approach	approach	NOUN
ajbmeb-291	41	47	to	to	ADP
ajbmeb-291	41	48	assessing	assess	VERB
ajbmeb-291	41	49	and	and	CCONJ
ajbmeb-291	41	50	improving	improve	VERB
ajbmeb-291	41	51	the	the	DET
ajbmeb-291	41	52	effectiveness	effectiveness	NOUN
ajbmeb-291	41	53	of	of	ADP
ajbmeb-291	41	54	governance	governance	NOUN
ajbmeb-291	41	55	,	,	PUNCT
ajbmeb-291	41	56	risk	risk	NOUN
ajbmeb-291	41	57	management	management	NOUN
ajbmeb-291	41	58	and	and	CCONJ
ajbmeb-291	41	59	control	control	NOUN
ajbmeb-291	41	60	processes"3	processes"3	PROPN
ajbmeb-291	41	61	.	.	PUNCT
ajbmeb-291	42	1	whileknown	whileknown	VERB
ajbmeb-291	42	2	french	french	PROPN
ajbmeb-291	42	3	institute	institute	PROPN
ajbmeb-291	42	4	of	of	ADP
ajbmeb-291	42	5	audit	audit	NOUN
ajbmeb-291	42	6	and	and	CCONJ
ajbmeb-291	42	7	internal	internal	ADJ
ajbmeb-291	42	8	control(ifaci	control(ifaci	NOUN
ajbmeb-291	42	9	)	)	PUNCT
ajbmeb-291	42	10	afor	afor	ADP
ajbmeb-291	42	11	internal	internal	ADJ
ajbmeb-291	42	12	auditthat	auditthat	PROPN
ajbmeb-291	42	13	:	:	PUNCT
ajbmeb-291	42	14	a	a	DET
ajbmeb-291	42	15	function	function	NOUN
ajbmeb-291	42	16	responsible	responsible	ADJ
ajbmeb-291	42	17	for	for	ADP
ajbmeb-291	42	18	the	the	DET
ajbmeb-291	42	19	periodic	periodic	ADJ
ajbmeb-291	42	20	audit	audit	NOUN
ajbmeb-291	42	21	of	of	ADP
ajbmeb-291	42	22	the	the	DET
ajbmeb-291	42	23	means	mean	NOUN
ajbmeb-291	42	24	and	and	CCONJ
ajbmeb-291	42	25	capabilities	capability	NOUN
ajbmeb-291	42	26	available	available	ADJ
ajbmeb-291	42	27	to	to	ADP
ajbmeb-291	42	28	management	management	NOUN
ajbmeb-291	42	29	and	and	CCONJ
ajbmeb-291	42	30	managers	manager	NOUN
ajbmeb-291	42	31	at	at	ADP
ajbmeb-291	42	32	all	all	DET
ajbmeb-291	42	33	levels	level	NOUN
ajbmeb-291	42	34	,	,	PUNCT
ajbmeb-291	42	35	to	to	PART
ajbmeb-291	42	36	manage	manage	VERB
ajbmeb-291	42	37	and	and	CCONJ
ajbmeb-291	42	38	control	control	VERB
ajbmeb-291	42	39	the	the	DET
ajbmeb-291	42	40	company	company	NOUN
ajbmeb-291	42	41	,	,	PUNCT
ajbmeb-291	42	42	and	and	CCONJ
ajbmeb-291	42	43	theprovide	theprovide	ADV
ajbmeb-291	42	44	this	this	DET
ajbmeb-291	42	45	functionality	functionality	NOUN
ajbmeb-291	42	46	beforepartysubordinate	beforepartysubordinate	NOUN
ajbmeb-291	42	47	to	to	ADP
ajbmeb-291	42	48	the	the	DET
ajbmeb-291	42	49	administration	administration	NOUN
ajbmeb-291	42	50	and	and	CCONJ
ajbmeb-291	42	51	independent	independent	NOUN
ajbmeb-291	42	52	of	of	ADP
ajbmeb-291	42	53	the	the	DET
ajbmeb-291	42	54	rest	rest	NOUN
ajbmeb-291	42	55	of	of	ADP
ajbmeb-291	42	56	the	the	DET
ajbmeb-291	42	57	interests	interest	NOUN
ajbmeb-291	42	58	among	among	ADP
ajbmeb-291	42	59	its	its	PRON
ajbmeb-291	42	60	main	main	ADJ
ajbmeb-291	42	61	objectives	objective	NOUN
ajbmeb-291	42	62	within	within	ADP
ajbmeb-291	42	63	the	the	DET
ajbmeb-291	42	64	frameworkauditleaguehe	frameworkauditleaguehe	PROPN
ajbmeb-291	42	65	isverify	isverify	NOUN
ajbmeb-291	42	66	that	that	SCONJ
ajbmeb-291	42	67	the	the	DET
ajbmeb-291	42	68	procedures	procedure	NOUN
ajbmeb-291	42	69	include	include	VERB
ajbmeb-291	42	70	the	the	DET
ajbmeb-291	42	71	2	2	NUM
ajbmeb-291	42	72	eke	eke	ADJ
ajbmeb-291	42	73	gifto(2018),internal	gifto(2018),internal	ADJ
ajbmeb-291	42	74	audit	audit	NOUN
ajbmeb-291	42	75	and	and	CCONJ
ajbmeb-291	42	76	corporate	corporate	ADJ
ajbmeb-291	42	77	governance	governance	NOUN
ajbmeb-291	42	78	effectiveness	effectiveness	NOUN
ajbmeb-291	42	79	in	in	ADP
ajbmeb-291	42	80	universities	university	NOUN
ajbmeb-291	42	81	in	in	ADP
ajbmeb-291	42	82	rivers	river	NOUN
ajbmeb-291	42	83	state”,european	state”,european	ADJ
ajbmeb-291	42	84	journal	journal	NOUN
ajbmeb-291	42	85	of	of	ADP
ajbmeb-291	42	86	accounting	accounting	NOUN
ajbmeb-291	42	87	,	,	PUNCT
ajbmeb-291	42	88	auditing	auditing	NOUN
ajbmeb-291	42	89	and	and	CCONJ
ajbmeb-291	42	90	finance	finance	NOUN
ajbmeb-291	42	91	research	research	NOUN
ajbmeb-291	42	92	,	,	PUNCT
ajbmeb-291	42	93	vol.6	vol.6	PROPN
ajbmeb-291	42	94	,	,	PUNCT
ajbmeb-291	42	95	no.4	no.4	PROPN
ajbmeb-291	42	96	,	,	PUNCT
ajbmeb-291	42	97	p38	p38	NOUN
ajbmeb-291	42	98	.	.	PUNCT
ajbmeb-291	42	99	3	3	NUM
ajbmeb-291	43	1	muhammad	muhammad	PROPN
ajbmeb-291	43	2	mohsen	mohsen	PROPN
ajbmeb-291	43	3	awad	awad	PROPN
ajbmeb-291	43	4	imitated(2018)the	imitated(2018)the	DET
ajbmeb-291	43	5	role	role	NOUN
ajbmeb-291	43	6	of	of	ADP
ajbmeb-291	43	7	the	the	DET
ajbmeb-291	43	8	internal	internal	ADJ
ajbmeb-291	43	9	auditor	auditor	NOUN
ajbmeb-291	43	10	to	to	PART
ajbmeb-291	43	11	activate	activate	VERB
ajbmeb-291	43	12	the	the	DET
ajbmeb-291	43	13	principles	principle	NOUN
ajbmeb-291	43	14	of	of	ADP
ajbmeb-291	43	15	corporate	corporate	ADJ
ajbmeb-291	43	16	governance	governance	NOUN
ajbmeb-291	43	17	and	and	CCONJ
ajbmeb-291	43	18	the	the	DET
ajbmeb-291	43	19	positive	positive	ADJ
ajbmeb-291	43	20	effects	effect	NOUN
ajbmeb-291	43	21	reflected	reflect	VERB
ajbmeb-291	43	22	on	on	ADP
ajbmeb-291	43	23	the	the	DET
ajbmeb-291	43	24	performance	performance	NOUN
ajbmeb-291	43	25	of	of	ADP
ajbmeb-291	43	26	companies	company	NOUN
ajbmeb-291	43	27	:	:	PUNCT
ajbmeb-291	43	28	a	a	DET
ajbmeb-291	43	29	theoretical	theoretical	ADJ
ajbmeb-291	43	30	studyjournal	studyjournal	NOUN
ajbmeb-291	43	31	of	of	ADP
ajbmeb-291	43	32	financial	financial	ADJ
ajbmeb-291	43	33	and	and	CCONJ
ajbmeb-291	43	34	commercial	commercial	ADJ
ajbmeb-291	43	35	research	research	NOUN
ajbmeb-291	43	36	,	,	PUNCT
ajbmeb-291	43	37	faculty	faculty	NOUN
ajbmeb-291	43	38	of	of	ADP
ajbmeb-291	43	39	commerce	commerce	PROPN
ajbmeb-291	43	40	,	,	PUNCT
ajbmeb-291	43	41	port	port	NOUN
ajbmeb-291	43	42	said	say	VERB
ajbmeb-291	43	43	university	university	NOUN
ajbmeb-291	43	44	,	,	PUNCT
ajbmeb-291	43	45	volume	volume	NOUN
ajbmeb-291	43	46	(	(	PUNCT
ajbmeb-291	43	47	20	20	NUM
ajbmeb-291	43	48	)	)	PUNCT
ajbmeb-291	43	49	,	,	PUNCT
ajbmeb-291	43	50	issue	issue	NOUN
ajbmeb-291	43	51	(	(	PUNCT
ajbmeb-291	43	52	1	1	NUM
ajbmeb-291	43	53	)	)	PUNCT
ajbmeb-291	43	54	,	,	PUNCT
ajbmeb-291	43	55	p.	p.	NOUN
ajbmeb-291	43	56	33	33	NUM
ajbmeb-291	43	57	.	.	PUNCT
ajbmeb-291	44	1	american	american	PROPN
ajbmeb-291	44	2	journal	journal	PROPN
ajbmeb-291	44	3	of	of	ADP
ajbmeb-291	44	4	business	business	NOUN
ajbmeb-291	44	5	management	management	NOUN
ajbmeb-291	44	6	,	,	PUNCT
ajbmeb-291	44	7	economics	economic	NOUN
ajbmeb-291	44	8	and	and	CCONJ
ajbmeb-291	44	9	banking	banking	NOUN
ajbmeb-291	44	10	volume	volume	NOUN
ajbmeb-291	44	11	7	7	NUM
ajbmeb-291	44	12	,	,	PUNCT
ajbmeb-291	44	13	dec	dec	PROPN
ajbmeb-291	44	14	.	.	PROPN
ajbmeb-291	44	15	,	,	PUNCT
ajbmeb-291	44	16	2022	2022	NUM
ajbmeb-291	44	17	p	p	NOUN
ajbmeb-291	44	18	a	a	DET
ajbmeb-291	44	19	g	g	NOUN
ajbmeb-291	44	20	e	e	NOUN
ajbmeb-291	45	1	|	|	ADV
ajbmeb-291	45	2	75	75	NUM
ajbmeb-291	45	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	45	4	guaranteetand	guaranteetand	NOUN
ajbmeb-291	45	5	sufficient	sufficient	ADJ
ajbmeb-291	45	6	informationwallcorrect	informationwallcorrect	NOUN
ajbmeb-291	45	7	,	,	PUNCT
ajbmeb-291	45	8	operationsthelawful	operationsthelawful	ADJ
ajbmeb-291	45	9	,	,	PUNCT
ajbmeb-291	45	10	regulations	regulation	NOUN
ajbmeb-291	45	11	effective	effective	ADJ
ajbmeb-291	45	12	,	,	PUNCT
ajbmeb-291	45	13	structures	structure	NOUN
ajbmeb-291	45	14	clear	clear	ADJ
ajbmeb-291	45	15	and	and	CCONJ
ajbmeb-291	45	16	appropriate"4	appropriate"4	PROPN
ajbmeb-291	45	17	.	.	PUNCT
ajbmeb-291	46	1	from	from	ADP
ajbmeb-291	46	2	the	the	DET
ajbmeb-291	46	3	perspective	perspective	NOUN
ajbmeb-291	46	4	of(aguolu	of(aguolu	ADP
ajbmeb-291	46	5	,	,	PUNCT
ajbmeb-291	46	6	2002	2002	NUM
ajbmeb-291	46	7	)	)	PUNCT
ajbmeb-291	46	8	,	,	PUNCT
ajbmeb-291	46	9	the	the	DET
ajbmeb-291	46	10	internal	internal	ADJ
ajbmeb-291	46	11	audit	audit	NOUN
ajbmeb-291	46	12	is"independent	is"independent	NOUN
ajbmeb-291	46	13	evaluation	evaluation	NOUN
ajbmeb-291	46	14	of	of	ADP
ajbmeb-291	46	15	the	the	DET
ajbmeb-291	46	16	functions	function	NOUN
ajbmeb-291	46	17	and	and	CCONJ
ajbmeb-291	46	18	quality	quality	NOUN
ajbmeb-291	46	19	of	of	ADP
ajbmeb-291	46	20	performance	performance	NOUN
ajbmeb-291	46	21	of	of	ADP
ajbmeb-291	46	22	the	the	DET
ajbmeb-291	46	23	organization	organization	NOUN
ajbmeb-291	46	24	by	by	ADP
ajbmeb-291	46	25	specially	specially	ADV
ajbmeb-291	46	26	appointed	appoint	VERB
ajbmeb-291	46	27	staff	staff	NOUN
ajbmeb-291	46	28	as	as	ADP
ajbmeb-291	46	29	part	part	NOUN
ajbmeb-291	46	30	of	of	ADP
ajbmeb-291	46	31	the	the	DET
ajbmeb-291	46	32	system	system	NOUN
ajbmeb-291	46	33	of	of	ADP
ajbmeb-291	46	34	internal	internal	ADJ
ajbmeb-291	46	35	control	control	NOUN
ajbmeb-291	46	36	"	"	PUNCT
ajbmeb-291	46	37	.	.	PUNCT
ajbmeb-291	47	1	he	he	PRON
ajbmeb-291	47	2	pointed	point	VERB
ajbmeb-291	47	3	out	out	ADP
ajbmeb-291	47	4	that	that	SCONJ
ajbmeb-291	47	5	many	many	ADJ
ajbmeb-291	47	6	organizations	organization	NOUN
ajbmeb-291	47	7	,	,	PUNCT
ajbmeb-291	47	8	especially	especially	ADV
ajbmeb-291	47	9	large	large	ADJ
ajbmeb-291	47	10	ones	one	NOUN
ajbmeb-291	47	11	,	,	PUNCT
ajbmeb-291	47	12	use	use	VERB
ajbmeb-291	47	13	the	the	DET
ajbmeb-291	47	14	services	service	NOUN
ajbmeb-291	47	15	of	of	ADP
ajbmeb-291	47	16	internal	internal	ADJ
ajbmeb-291	47	17	auditors	auditor	NOUN
ajbmeb-291	47	18	in	in	ADP
ajbmeb-291	47	19	order	order	NOUN
ajbmeb-291	47	20	to	to	PART
ajbmeb-291	47	21	enhance	enhance	VERB
ajbmeb-291	47	22	the	the	DET
ajbmeb-291	47	23	efficiency	efficiency	NOUN
ajbmeb-291	47	24	of	of	ADP
ajbmeb-291	47	25	their	their	PRON
ajbmeb-291	47	26	operations	operation	NOUN
ajbmeb-291	47	27	.	.	PUNCT
ajbmeb-291	48	1	and	and	CCONJ
ajbmeb-291	48	2	that	that	SCONJ
ajbmeb-291	48	3	the	the	DET
ajbmeb-291	48	4	internal	internal	ADJ
ajbmeb-291	48	5	auditor	auditor	NOUN
ajbmeb-291	48	6	is	be	AUX
ajbmeb-291	48	7	an	an	DET
ajbmeb-291	48	8	employee	employee	NOUN
ajbmeb-291	48	9	of	of	ADP
ajbmeb-291	48	10	the	the	DET
ajbmeb-291	48	11	organization	organization	NOUN
ajbmeb-291	48	12	and	and	CCONJ
ajbmeb-291	48	13	therefore	therefore	ADV
ajbmeb-291	48	14	works	work	VERB
ajbmeb-291	48	15	full	full	ADJ
ajbmeb-291	48	16	time	time	NOUN
ajbmeb-291	48	17	within	within	ADP
ajbmeb-291	48	18	the	the	DET
ajbmeb-291	48	19	organization	organization	NOUN
ajbmeb-291	48	20	.	.	PUNCT
ajbmeb-291	49	1	this	this	DET
ajbmeb-291	49	2	definition	definition	NOUN
ajbmeb-291	49	3	is	be	AUX
ajbmeb-291	49	4	similar	similar	ADJ
ajbmeb-291	49	5	to	to	ADP
ajbmeb-291	49	6	the	the	DET
ajbmeb-291	49	7	one	one	NOUN
ajbmeb-291	49	8	originally	originally	ADV
ajbmeb-291	49	9	provided	provide	VERB
ajbmeb-291	49	10	by	by	ADP
ajbmeb-291	49	11	the	the	DET
ajbmeb-291	49	12	institute	institute	PROPN
ajbmeb-291	49	13	of	of	ADP
ajbmeb-291	49	14	internal	internal	ADJ
ajbmeb-291	49	15	auditors	auditor	NOUN
ajbmeb-291	49	16	because	because	SCONJ
ajbmeb-291	49	17	of	of	ADP
ajbmeb-291	49	18	its	its	PRON
ajbmeb-291	49	19	emphasis	emphasis	NOUN
ajbmeb-291	49	20	on	on	ADP
ajbmeb-291	49	21	the	the	DET
ajbmeb-291	49	22	independence	independence	NOUN
ajbmeb-291	49	23	of	of	ADP
ajbmeb-291	49	24	the	the	DET
ajbmeb-291	49	25	internal	internal	ADJ
ajbmeb-291	49	26	auditor5	auditor5	PROPN
ajbmeb-291	49	27	.	.	PUNCT
ajbmeb-291	50	1	and	and	CCONJ
ajbmeb-291	50	2	theall	theall	NOUN
ajbmeb-291	50	3	definitions	definition	NOUN
ajbmeb-291	50	4	tend	tend	VERB
ajbmeb-291	50	5	to	to	PART
ajbmeb-291	50	6	emphasize	emphasize	VERB
ajbmeb-291	50	7	the	the	DET
ajbmeb-291	50	8	fact	fact	NOUN
ajbmeb-291	50	9	that	that	SCONJ
ajbmeb-291	50	10	internal	internal	ADJ
ajbmeb-291	50	11	audit	audit	NOUN
ajbmeb-291	50	12	involves	involve	VERB
ajbmeb-291	50	13	reviewing	review	VERB
ajbmeb-291	50	14	the	the	DET
ajbmeb-291	50	15	accounting	accounting	NOUN
ajbmeb-291	50	16	and	and	CCONJ
ajbmeb-291	50	17	financial	financial	ADJ
ajbmeb-291	50	18	operations	operation	NOUN
ajbmeb-291	50	19	of	of	ADP
ajbmeb-291	50	20	an	an	DET
ajbmeb-291	50	21	organization	organization	NOUN
ajbmeb-291	50	22	and	and	CCONJ
ajbmeb-291	50	23	is	be	AUX
ajbmeb-291	50	24	performed	perform	VERB
ajbmeb-291	50	25	by	by	ADP
ajbmeb-291	50	26	the	the	DET
ajbmeb-291	50	27	organization	organization	NOUN
ajbmeb-291	50	28	's	's	PART
ajbmeb-291	50	29	employees	employee	NOUN
ajbmeb-291	50	30	.	.	PUNCT
ajbmeb-291	51	1	however	however	ADV
ajbmeb-291	51	2	,	,	PUNCT
ajbmeb-291	51	3	modern	modern	ADJ
ajbmeb-291	51	4	internal	internal	ADJ
ajbmeb-291	51	5	audit	audit	NOUN
ajbmeb-291	51	6	now	now	ADV
ajbmeb-291	51	7	extends	extend	VERB
ajbmeb-291	51	8	beyond	beyond	ADP
ajbmeb-291	51	9	reviewing	review	VERB
ajbmeb-291	51	10	transactions	transaction	NOUN
ajbmeb-291	51	11	to	to	ADP
ajbmeb-291	51	12	assessing	assess	VERB
ajbmeb-291	51	13	operational	operational	ADJ
ajbmeb-291	51	14	and	and	CCONJ
ajbmeb-291	51	15	strategic	strategic	ADJ
ajbmeb-291	51	16	risks	risk	NOUN
ajbmeb-291	51	17	and	and	CCONJ
ajbmeb-291	51	18	is	be	AUX
ajbmeb-291	51	19	undertaken	undertake	VERB
ajbmeb-291	51	20	as	as	ADP
ajbmeb-291	51	21	an	an	DET
ajbmeb-291	51	22	assurance	assurance	NOUN
ajbmeb-291	51	23	and	and	CCONJ
ajbmeb-291	51	24	advisory	advisory	ADJ
ajbmeb-291	51	25	activity	activity	NOUN
ajbmeb-291	51	26	that	that	PRON
ajbmeb-291	51	27	improves	improve	VERB
ajbmeb-291	51	28	an	an	DET
ajbmeb-291	51	29	entity	entity	NOUN
ajbmeb-291	51	30	's	's	PART
ajbmeb-291	51	31	operations	operation	NOUN
ajbmeb-291	51	32	.	.	PUNCT
ajbmeb-291	52	1	on	on	ADP
ajbmeb-291	52	2	the	the	DET
ajbmeb-291	52	3	basis	basis	NOUN
ajbmeb-291	52	4	of	of	ADP
ajbmeb-291	52	5	the	the	DET
ajbmeb-291	52	6	strategic	strategic	ADJ
ajbmeb-291	52	7	role	role	NOUN
ajbmeb-291	52	8	of	of	ADP
ajbmeb-291	52	9	internal	internal	ADJ
ajbmeb-291	52	10	audit	audit	NOUN
ajbmeb-291	52	11	,	,	PUNCT
ajbmeb-291	52	12	and	and	CCONJ
ajbmeb-291	52	13	thethe	thethe	PROPN
ajbmeb-291	52	14	institute	institute	PROPN
ajbmeb-291	52	15	of	of	ADP
ajbmeb-291	52	16	internal	internal	ADJ
ajbmeb-291	52	17	auditors	auditor	NOUN
ajbmeb-291	52	18	(	(	PUNCT
ajbmeb-291	52	19	iia	iia	PROPN
ajbmeb-291	52	20	)	)	PUNCT
ajbmeb-291	52	21	through	through	ADP
ajbmeb-291	52	22	the	the	DET
ajbmeb-291	52	23	professional	professional	ADJ
ajbmeb-291	52	24	practices	practice	NOUN
ajbmeb-291	52	25	framework	framework	NOUN
ajbmeb-291	52	26	(	(	PUNCT
ajbmeb-291	52	27	ppf	ppf	PROPN
ajbmeb-291	52	28	)	)	PUNCT
ajbmeb-291	52	29	issued	issue	VERB
ajbmeb-291	52	30	in	in	ADP
ajbmeb-291	52	31	2002	2002	NUM
ajbmeb-291	52	32	amending	amend	VERB
ajbmeb-291	52	33	its	its	PRON
ajbmeb-291	52	34	original	original	ADJ
ajbmeb-291	52	35	definition	definition	NOUN
ajbmeb-291	52	36	of	of	ADP
ajbmeb-291	52	37	internal	internal	ADJ
ajbmeb-291	52	38	auditing.and	auditing.and	X
ajbmeb-291	52	39	thethe	thethe	ADJ
ajbmeb-291	52	40	new	new	ADJ
ajbmeb-291	52	41	definition	definition	NOUN
ajbmeb-291	52	42	of	of	ADP
ajbmeb-291	52	43	internal	internal	ADJ
ajbmeb-291	52	44	auditing	auditing	NOUN
ajbmeb-291	52	45	is	be	AUX
ajbmeb-291	52	46	designed	design	VERB
ajbmeb-291	52	47	to	to	PART
ajbmeb-291	52	48	accommodate	accommodate	VERB
ajbmeb-291	52	49	the	the	DET
ajbmeb-291	52	50	profession	profession	NOUN
ajbmeb-291	52	51	's	's	PART
ajbmeb-291	52	52	expanding	expand	VERB
ajbmeb-291	52	53	role	role	NOUN
ajbmeb-291	52	54	and	and	CCONJ
ajbmeb-291	52	55	responsibilities	responsibility	NOUN
ajbmeb-291	52	56	.	.	PUNCT
ajbmeb-291	53	1	thus	thus	ADV
ajbmeb-291	53	2	,	,	PUNCT
ajbmeb-291	53	3	the	the	DET
ajbmeb-291	53	4	institute	institute	NOUN
ajbmeb-291	53	5	of	of	ADP
ajbmeb-291	53	6	internal	internal	ADJ
ajbmeb-291	53	7	auditors	auditor	NOUN
ajbmeb-291	53	8	(	(	PUNCT
ajbmeb-291	53	9	2002	2002	NUM
ajbmeb-291	53	10	)	)	PUNCT
ajbmeb-291	53	11	defined	define	VERB
ajbmeb-291	53	12	internal	internal	ADJ
ajbmeb-291	53	13	auditing	auditing	NOUN
ajbmeb-291	53	14	as	as	ADP
ajbmeb-291	53	15	an	an	DET
ajbmeb-291	53	16	independent	independent	ADJ
ajbmeb-291	53	17	and	and	CCONJ
ajbmeb-291	53	18	objective	objective	ADJ
ajbmeb-291	53	19	consulting	consulting	NOUN
ajbmeb-291	53	20	activity	activity	NOUN
ajbmeb-291	53	21	aimed	aim	VERB
ajbmeb-291	53	22	at	at	ADP
ajbmeb-291	53	23	adding	add	VERB
ajbmeb-291	53	24	value	value	NOUN
ajbmeb-291	53	25	and	and	CCONJ
ajbmeb-291	53	26	improving	improve	VERB
ajbmeb-291	53	27	the	the	DET
ajbmeb-291	53	28	operations	operation	NOUN
ajbmeb-291	53	29	of	of	ADP
ajbmeb-291	53	30	an	an	DET
ajbmeb-291	53	31	organization	organization	NOUN
ajbmeb-291	53	32	.	.	PUNCT
ajbmeb-291	54	1	helps	help	VERB
ajbmeb-291	54	2	the	the	DET
ajbmeb-291	54	3	organization	organization	NOUN
ajbmeb-291	54	4	achieve	achieve	VERB
ajbmeb-291	54	5	its	its	PRON
ajbmeb-291	54	6	goals	goal	NOUN
ajbmeb-291	54	7	by	by	ADP
ajbmeb-291	54	8	providing	provide	VERB
ajbmeb-291	54	9	a	a	DET
ajbmeb-291	54	10	structured	structure	VERB
ajbmeb-291	54	11	and	and	CCONJ
ajbmeb-291	54	12	disciplined	discipline	VERB
ajbmeb-291	54	13	approach	approach	NOUN
ajbmeb-291	54	14	to	to	ADP
ajbmeb-291	54	15	assessing	assess	VERB
ajbmeb-291	54	16	and	and	CCONJ
ajbmeb-291	54	17	improving	improve	VERB
ajbmeb-291	54	18	the	the	DET
ajbmeb-291	54	19	effectiveness	effectiveness	NOUN
ajbmeb-291	54	20	of	of	ADP
ajbmeb-291	54	21	risk	risk	NOUN
ajbmeb-291	54	22	management	management	NOUN
ajbmeb-291	54	23	,	,	PUNCT
ajbmeb-291	54	24	control	control	NOUN
ajbmeb-291	54	25	and	and	CCONJ
ajbmeb-291	54	26	governance	governance	NOUN
ajbmeb-291	54	27	processes6	processes6	PROPN
ajbmeb-291	54	28	.	.	PUNCT
ajbmeb-291	55	1	the	the	DET
ajbmeb-291	55	2	importance	importance	NOUN
ajbmeb-291	55	3	of	of	ADP
ajbmeb-291	55	4	internal	internal	ADJ
ajbmeb-291	55	5	audit	audit	NOUN
ajbmeb-291	55	6	the	the	DET
ajbmeb-291	55	7	importance	importance	NOUN
ajbmeb-291	55	8	of	of	ADP
ajbmeb-291	55	9	internal	internal	ADJ
ajbmeb-291	55	10	auditing	auditing	NOUN
ajbmeb-291	55	11	lies	lie	VERB
ajbmeb-291	55	12	in	in	ADP
ajbmeb-291	55	13	the	the	DET
ajbmeb-291	55	14	following7	following7	NOUN
ajbmeb-291	55	15	:	:	PUNCT
ajbmeb-291	55	16	•	•	NOUN
ajbmeb-291	55	17	continuous	continuous	ADJ
ajbmeb-291	55	18	improvement	improvement	NOUN
ajbmeb-291	55	19	of	of	ADP
ajbmeb-291	55	20	processes	process	NOUN
ajbmeb-291	55	21	based	base	VERB
ajbmeb-291	55	22	on	on	ADP
ajbmeb-291	55	23	objective	objective	ADJ
ajbmeb-291	55	24	measurement	measurement	NOUN
ajbmeb-291	55	25	:	:	PUNCT
ajbmeb-291	55	26	means	mean	VERB
ajbmeb-291	55	27	a	a	DET
ajbmeb-291	55	28	series	series	NOUN
ajbmeb-291	55	29	of	of	ADP
ajbmeb-291	55	30	continuous	continuous	ADJ
ajbmeb-291	55	31	efforts	effort	NOUN
ajbmeb-291	55	32	made	make	VERB
ajbmeb-291	55	33	by	by	ADP
ajbmeb-291	55	34	the	the	DET
ajbmeb-291	55	35	internal	internal	ADJ
ajbmeb-291	55	36	audit	audit	NOUN
ajbmeb-291	55	37	functionto	functionto	ADV
ajbmeb-291	55	38	get	get	VERB
ajbmeb-291	55	39	up	up	ADP
ajbmeb-291	55	40	bthe	bthe	DET
ajbmeb-291	55	41	quality	quality	NOUN
ajbmeb-291	55	42	of	of	ADP
ajbmeb-291	55	43	the	the	DET
ajbmeb-291	55	44	services	service	NOUN
ajbmeb-291	55	45	you	you	PRON
ajbmeb-291	55	46	providehandon	providehandon	VERB
ajbmeb-291	55	47	the	the	DET
ajbmeb-291	55	48	other	other	ADJ
ajbmeb-291	55	49	hand	hand	NOUN
ajbmeb-291	55	50	,	,	PUNCT
ajbmeb-291	55	51	the	the	DET
ajbmeb-291	55	52	objective	objective	ADJ
ajbmeb-291	55	53	assessment	assessment	NOUN
ajbmeb-291	55	54	of	of	ADP
ajbmeb-291	55	55	the	the	DET
ajbmeb-291	55	56	activities	activity	NOUN
ajbmeb-291	55	57	and	and	CCONJ
ajbmeb-291	55	58	functions	function	NOUN
ajbmeb-291	55	59	of	of	ADP
ajbmeb-291	55	60	the	the	DET
ajbmeb-291	55	61	company	company	NOUN
ajbmeb-291	55	62	.	.	PUNCT
ajbmeb-291	56	1	•	•	NOUN
ajbmeb-291	56	2	need	need	VERB
ajbmeb-291	56	3	to	to	PART
ajbmeb-291	56	4	lookinoperation	lookinoperation	VERB
ajbmeb-291	56	5	from	from	ADP
ajbmeb-291	56	6	a	a	DET
ajbmeb-291	56	7	value	value	NOUN
ajbmeb-291	56	8	-	-	PUNCT
ajbmeb-291	56	9	added	add	VERB
ajbmeb-291	56	10	perspective	perspective	NOUN
ajbmeb-291	56	11	:	:	PUNCT
ajbmeb-291	56	12	vialooking	vialooke	VERB
ajbmeb-291	56	13	at	at	ADP
ajbmeb-291	56	14	the	the	DET
ajbmeb-291	56	15	operations	operation	NOUN
ajbmeb-291	56	16	carried	carry	VERB
ajbmeb-291	56	17	out	out	ADP
ajbmeb-291	56	18	by	by	ADP
ajbmeb-291	56	19	the	the	DET
ajbmeb-291	56	20	internal	internal	ADJ
ajbmeb-291	56	21	audit	audit	NOUN
ajbmeb-291	56	22	function	function	NOUN
ajbmeb-291	56	23	and	and	CCONJ
ajbmeb-291	56	24	the	the	DET
ajbmeb-291	56	25	added	add	VERB
ajbmeb-291	56	26	value	value	NOUN
ajbmeb-291	56	27	expected	expect	VERB
ajbmeb-291	56	28	to	to	PART
ajbmeb-291	56	29	be	be	AUX
ajbmeb-291	56	30	achieved	achieve	VERB
ajbmeb-291	56	31	for	for	ADP
ajbmeb-291	56	32	the	the	DET
ajbmeb-291	56	33	companyand	companyand	NOUN
ajbmeb-291	56	34	for	for	ADP
ajbmeb-291	56	35	allbeneficiary	allbeneficiary	ADJ
ajbmeb-291	56	36	parties	party	NOUN
ajbmeb-291	56	37	services	service	NOUN
ajbmeb-291	56	38	.	.	PUNCT
ajbmeb-291	57	1	•	•	NUM
ajbmeb-291	57	2	understanding	understanding	NOUN
ajbmeb-291	57	3	and	and	CCONJ
ajbmeb-291	57	4	meeting	meeting	NOUN
ajbmeb-291	57	5	requirements	requirement	NOUN
ajbmeb-291	57	6	:	:	PUNCT
ajbmeb-291	57	7	by	by	ADP
ajbmeb-291	57	8	understanding	understand	VERB
ajbmeb-291	57	9	internal	internal	ADJ
ajbmeb-291	57	10	audit	audit	NOUN
ajbmeb-291	57	11	requirements	requirement	NOUN
ajbmeb-291	57	12	and	and	CCONJ
ajbmeb-291	57	13	fulfilling	fulfil	VERB
ajbmeb-291	57	14	the	the	DET
ajbmeb-291	57	15	services	service	NOUN
ajbmeb-291	57	16	you	you	PRON
ajbmeb-291	57	17	needallthe	needallthe	ADJ
ajbmeb-291	57	18	parties	party	NOUN
ajbmeb-291	57	19	,	,	PUNCT
ajbmeb-291	57	20	includinginternal	includinginternal	ADJ
ajbmeb-291	57	21	audit	audit	NOUN
ajbmeb-291	57	22	client	client	NOUN
ajbmeb-291	57	23	expectations	expectation	NOUN
ajbmeb-291	57	24	.	.	PUNCT
ajbmeb-291	58	1	4	4	NUM
ajbmeb-291	58	2	dragos	dragos	PROPN
ajbmeb-291	58	3	laurentiu	laurentiu	PROPN
ajbmeb-291	58	4	zaharia	zaharia	PROPN
ajbmeb-291	58	5	,	,	PUNCT
ajbmeb-291	58	6	andreea	andreea	PROPN
ajbmeb-291	58	7	lazar	lazar	PROPN
ajbmeb-291	58	8	,	,	PUNCT
ajbmeb-291	58	9	doina	doina	PROPN
ajbmeb-291	58	10	maria	maria	PROPN
ajbmeb-291	58	11	tilea	tilea	PROPN
ajbmeb-291	58	12	(	(	PUNCT
ajbmeb-291	58	13	2014	2014	NUM
ajbmeb-291	58	14	)	)	PUNCT
ajbmeb-291	58	15	,	,	PUNCT
ajbmeb-291	58	16	“	"	PUNCT
ajbmeb-291	58	17	the	the	DET
ajbmeb-291	58	18	role	role	NOUN
ajbmeb-291	58	19	of	of	ADP
ajbmeb-291	58	20	internal	internal	ADJ
ajbmeb-291	58	21	audit	audit	NOUN
ajbmeb-291	58	22	regarding	regard	VERB
ajbmeb-291	58	23	the	the	DET
ajbmeb-291	58	24	corporate	corporate	ADJ
ajbmeb-291	58	25	governance	governance	NOUN
ajbmeb-291	58	26	and	and	CCONJ
ajbmeb-291	58	27	the	the	DET
ajbmeb-291	58	28	current	current	ADJ
ajbmeb-291	58	29	crisis	crisis	NOUN
ajbmeb-291	58	30	”	"	PUNCT
ajbmeb-291	58	31	,	,	PUNCT
ajbmeb-291	58	32	5th	5th	ADJ
ajbmeb-291	58	33	world	world	NOUN
ajbmeb-291	58	34	conference	conference	NOUN
ajbmeb-291	58	35	on	on	ADP
ajbmeb-291	58	36	educational	educational	ADJ
ajbmeb-291	58	37	sciences	science	NOUN
ajbmeb-291	58	38	wces	wce	NOUN
ajbmeb-291	58	39	2013	2013	NUM
ajbmeb-291	58	40	,	,	PUNCT
ajbmeb-291	58	41	procedia	procedia	NOUN
ajbmeb-291	58	42	social	social	ADJ
ajbmeb-291	58	43	and	and	CCONJ
ajbmeb-291	58	44	behavioral	behavioral	ADJ
ajbmeb-291	58	45	sciences	science	NOUN
ajbmeb-291	58	46	,	,	PUNCT
ajbmeb-291	58	47	116	116	NUM
ajbmeb-291	58	48	.	.	NOUN
ajbmeb-291	58	49	5	5	NUM
ajbmeb-291	58	50	aguolu	aguolu	NOUN
ajbmeb-291	58	51	,	,	PUNCT
ajbmeb-291	58	52	o.	o.	PROPN
ajbmeb-291	58	53	(	(	PUNCT
ajbmeb-291	58	54	2002	2002	NUM
ajbmeb-291	58	55	)	)	PUNCT
ajbmeb-291	58	56	.	.	PUNCT
ajbmeb-291	59	1	fundamentals	fundamental	NOUN
ajbmeb-291	59	2	of	of	ADP
ajbmeb-291	59	3	auditing	auditing	NOUN
ajbmeb-291	59	4	,	,	PUNCT
ajbmeb-291	59	5	enugu	enugu	PROPN
ajbmeb-291	59	6	:	:	PUNCT
ajbmeb-291	59	7	meridian	meridian	PROPN
ajbmeb-291	59	8	associates	associates	PROPN
ajbmeb-291	59	9	.	.	PUNCT
ajbmeb-291	60	1	6	6	NUM
ajbmeb-291	60	2	institute	institute	NOUN
ajbmeb-291	60	3	of	of	ADP
ajbmeb-291	60	4	internal	internal	ADJ
ajbmeb-291	60	5	auditors	auditor	NOUN
ajbmeb-291	60	6	(	(	PUNCT
ajbmeb-291	60	7	2002	2002	NUM
ajbmeb-291	60	8	)	)	PUNCT
ajbmeb-291	60	9	.	.	PUNCT
ajbmeb-291	61	1	“	"	PUNCT
ajbmeb-291	61	2	recommendations	recommendation	NOUN
ajbmeb-291	61	3	for	for	ADP
ajbmeb-291	61	4	improving	improve	VERB
ajbmeb-291	61	5	corporate	corporate	ADJ
ajbmeb-291	61	6	governance	governance	NOUN
ajbmeb-291	61	7	:	:	PUNCT
ajbmeb-291	61	8	presented	present	VERB
ajbmeb-291	61	9	to	to	ADP
ajbmeb-291	61	10	the	the	DET
ajbmeb-291	61	11	new	new	PROPN
ajbmeb-291	61	12	york	york	PROPN
ajbmeb-291	61	13	stock	stock	PROPN
ajbmeb-291	61	14	exchange	exchange	PROPN
ajbmeb-291	61	15	”	"	PUNCT
ajbmeb-291	61	16	,	,	PUNCT
ajbmeb-291	61	17	altamonte	altamonte	PROPN
ajbmeb-291	61	18	springs	springs	PROPN
ajbmeb-291	61	19	,	,	PUNCT
ajbmeb-291	61	20	florida	florida	PROPN
ajbmeb-291	61	21	:	:	PUNCT
ajbmeb-291	61	22	the	the	DET
ajbmeb-291	61	23	institute	institute	NOUN
ajbmeb-291	61	24	of	of	ADP
ajbmeb-291	61	25	internal	internal	ADJ
ajbmeb-291	61	26	auditors	auditor	NOUN
ajbmeb-291	61	27	.	.	PUNCT
ajbmeb-291	62	1	7	7	NUM
ajbmeb-291	62	2	oussif	oussif	ADJ
ajbmeb-291	62	3	lakhdar	lakhdar	NOUN
ajbmeb-291	62	4	(	(	PUNCT
ajbmeb-291	62	5	2017),previous	2017),previous	ADJ
ajbmeb-291	62	6	reference	reference	NOUN
ajbmeb-291	62	7	,	,	PUNCT
ajbmeb-291	62	8	s159	s159	PROPN
ajbmeb-291	62	9	.	.	PUNCT
ajbmeb-291	62	10	american	american	PROPN
ajbmeb-291	62	11	journal	journal	PROPN
ajbmeb-291	62	12	of	of	ADP
ajbmeb-291	62	13	business	business	NOUN
ajbmeb-291	62	14	management	management	NOUN
ajbmeb-291	62	15	,	,	PUNCT
ajbmeb-291	62	16	economics	economic	NOUN
ajbmeb-291	62	17	and	and	CCONJ
ajbmeb-291	62	18	banking	banking	NOUN
ajbmeb-291	62	19	volume	volume	NOUN
ajbmeb-291	62	20	7	7	NUM
ajbmeb-291	62	21	,	,	PUNCT
ajbmeb-291	62	22	dec	dec	PROPN
ajbmeb-291	62	23	.	.	PROPN
ajbmeb-291	62	24	,	,	PUNCT
ajbmeb-291	62	25	2022	2022	NUM
ajbmeb-291	62	26	p	p	NOUN
ajbmeb-291	62	27	a	a	DET
ajbmeb-291	62	28	g	g	NOUN
ajbmeb-291	62	29	e	e	NOUN
ajbmeb-291	62	30	|	|	ADV
ajbmeb-291	62	31	76	76	NUM
ajbmeb-291	62	32	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	62	33	fundamentals	fundamental	NOUN
ajbmeb-291	62	34	of	of	ADP
ajbmeb-291	62	35	internal	internal	ADJ
ajbmeb-291	62	36	auditing	auditing	NOUN
ajbmeb-291	62	37	various	various	ADJ
ajbmeb-291	62	38	literatures	literature	NOUN
ajbmeb-291	62	39	show	show	VERB
ajbmeb-291	62	40	that	that	SCONJ
ajbmeb-291	62	41	corporate	corporate	ADJ
ajbmeb-291	62	42	governance	governance	NOUN
ajbmeb-291	62	43	can	can	AUX
ajbmeb-291	62	44	achieve	achieve	VERB
ajbmeb-291	62	45	its	its	PRON
ajbmeb-291	62	46	objectives	objective	NOUN
ajbmeb-291	62	47	by	by	ADP
ajbmeb-291	62	48	relying	rely	VERB
ajbmeb-291	62	49	on	on	ADP
ajbmeb-291	62	50	the	the	DET
ajbmeb-291	62	51	fundamentals	fundamental	NOUN
ajbmeb-291	62	52	of	of	ADP
ajbmeb-291	62	53	internal	internal	ADJ
ajbmeb-291	62	54	control.which	control.which	NOUN
ajbmeb-291	62	55	are	be	AUX
ajbmeb-291	62	56	as	as	ADP
ajbmeb-291	62	57	follows8	follows8	NOUN
ajbmeb-291	62	58	:	:	PUNCT
ajbmeb-291	62	59	1	1	NUM
ajbmeb-291	62	60	)	)	PUNCT
ajbmeb-291	62	61	disclosure	disclosure	NOUN
ajbmeb-291	62	62	and	and	CCONJ
ajbmeb-291	62	63	transparency	transparency	NOUN
ajbmeb-291	62	64	:	:	PUNCT
ajbmeb-291	62	65	transparency	transparency	NOUN
ajbmeb-291	62	66	means	mean	VERB
ajbmeb-291	62	67	providing	provide	VERB
ajbmeb-291	62	68	data	datum	NOUN
ajbmeb-291	62	69	in	in	ADP
ajbmeb-291	62	70	order	order	NOUN
ajbmeb-291	62	71	to	to	PART
ajbmeb-291	62	72	protect	protect	VERB
ajbmeb-291	62	73	the	the	DET
ajbmeb-291	62	74	future	future	NOUN
ajbmeb-291	62	75	of	of	ADP
ajbmeb-291	62	76	shareholders	shareholder	NOUN
ajbmeb-291	62	77	and	and	CCONJ
ajbmeb-291	62	78	to	to	PART
ajbmeb-291	62	79	make	make	VERB
ajbmeb-291	62	80	the	the	DET
ajbmeb-291	62	81	community	community	NOUN
ajbmeb-291	62	82	aware	aware	ADJ
ajbmeb-291	62	83	that	that	SCONJ
ajbmeb-291	62	84	the	the	DET
ajbmeb-291	62	85	organization	organization	NOUN
ajbmeb-291	62	86	is	be	AUX
ajbmeb-291	62	87	capable	capable	ADJ
ajbmeb-291	62	88	of	of	ADP
ajbmeb-291	62	89	fulfilling	fulfil	VERB
ajbmeb-291	62	90	its	its	PRON
ajbmeb-291	62	91	obligations	obligation	NOUN
ajbmeb-291	62	92	.	.	PUNCT
ajbmeb-291	63	1	thus	thus	ADV
ajbmeb-291	63	2	,	,	PUNCT
ajbmeb-291	63	3	transparency	transparency	NOUN
ajbmeb-291	63	4	is	be	AUX
ajbmeb-291	63	5	an	an	DET
ajbmeb-291	63	6	important	important	ADJ
ajbmeb-291	63	7	element	element	NOUN
ajbmeb-291	63	8	to	to	PART
ajbmeb-291	63	9	ensure	ensure	VERB
ajbmeb-291	63	10	fairness	fairness	NOUN
ajbmeb-291	63	11	,	,	PUNCT
ajbmeb-291	63	12	fairness	fairness	NOUN
ajbmeb-291	63	13	and	and	CCONJ
ajbmeb-291	63	14	trust	trust	NOUN
ajbmeb-291	63	15	when	when	SCONJ
ajbmeb-291	63	16	applying	apply	VERB
ajbmeb-291	63	17	the	the	DET
ajbmeb-291	63	18	procedures	procedure	NOUN
ajbmeb-291	63	19	taken	take	VERB
ajbmeb-291	63	20	by	by	ADP
ajbmeb-291	63	21	the	the	DET
ajbmeb-291	63	22	organization	organization	NOUN
ajbmeb-291	63	23	's	's	PART
ajbmeb-291	63	24	management	management	NOUN
ajbmeb-291	63	25	and	and	CCONJ
ajbmeb-291	63	26	employees	employee	NOUN
ajbmeb-291	63	27	.	.	PUNCT
ajbmeb-291	64	1	2	2	X
ajbmeb-291	64	2	)	)	PUNCT
ajbmeb-291	64	3	accountability	accountability	NOUN
ajbmeb-291	64	4	:	:	PUNCT
ajbmeb-291	64	5	and	and	CCONJ
ajbmeb-291	64	6	theit	theit	NOUN
ajbmeb-291	64	7	means	mean	VERB
ajbmeb-291	64	8	the	the	DET
ajbmeb-291	64	9	responsibility	responsibility	NOUN
ajbmeb-291	64	10	of	of	ADP
ajbmeb-291	64	11	the	the	DET
ajbmeb-291	64	12	organization	organization	NOUN
ajbmeb-291	64	13	to	to	PART
ajbmeb-291	64	14	perform	perform	VERB
ajbmeb-291	64	15	continuous	continuous	ADJ
ajbmeb-291	64	16	review	review	NOUN
ajbmeb-291	64	17	and	and	CCONJ
ajbmeb-291	64	18	evaluation	evaluation	NOUN
ajbmeb-291	64	19	of	of	ADP
ajbmeb-291	64	20	management	management	NOUN
ajbmeb-291	64	21	by	by	ADP
ajbmeb-291	64	22	related	related	ADJ
ajbmeb-291	64	23	partiesrelevancesuch	partiesrelevancesuch	NOUN
ajbmeb-291	64	24	as	as	SCONJ
ajbmeb-291	64	25	stakeholders	stakeholder	NOUN
ajbmeb-291	64	26	and	and	CCONJ
ajbmeb-291	64	27	employees	employee	NOUN
ajbmeb-291	64	28	as	as	ADV
ajbmeb-291	64	29	well	well	ADV
ajbmeb-291	64	30	as	as	ADP
ajbmeb-291	64	31	the	the	DET
ajbmeb-291	64	32	community.and	community.and	NOUN
ajbmeb-291	64	33	thethis	thethis	PRON
ajbmeb-291	64	34	can	can	AUX
ajbmeb-291	64	35	be	be	AUX
ajbmeb-291	64	36	implemented	implement	VERB
ajbmeb-291	64	37	by	by	ADP
ajbmeb-291	64	38	providing	provide	VERB
ajbmeb-291	64	39	the	the	DET
ajbmeb-291	64	40	organization	organization	NOUN
ajbmeb-291	64	41	internally	internally	ADV
ajbmeb-291	64	42	with	with	ADP
ajbmeb-291	64	43	representatives	representative	NOUN
ajbmeb-291	64	44	of	of	ADP
ajbmeb-291	64	45	the	the	DET
ajbmeb-291	64	46	control	control	NOUN
ajbmeb-291	64	47	structure	structure	NOUN
ajbmeb-291	64	48	,	,	PUNCT
ajbmeb-291	64	49	including	include	VERB
ajbmeb-291	64	50	independent	independent	ADJ
ajbmeb-291	64	51	audit	audit	NOUN
ajbmeb-291	64	52	committeese	committeese	ADJ
ajbmeb-291	64	53	,	,	PUNCT
ajbmeb-291	64	54	in	in	ADP
ajbmeb-291	64	55	addition	addition	NOUN
ajbmeb-291	64	56	to	to	ADP
ajbmeb-291	64	57	the	the	DET
ajbmeb-291	64	58	internal	internal	ADJ
ajbmeb-291	64	59	control	control	NOUN
ajbmeb-291	64	60	to	to	PART
ajbmeb-291	64	61	carry	carry	VERB
ajbmeb-291	64	62	out	out	ADP
ajbmeb-291	64	63	its	its	PRON
ajbmeb-291	64	64	duties	duty	NOUN
ajbmeb-291	64	65	independently	independently	ADV
ajbmeb-291	64	66	.	.	PUNCT
ajbmeb-291	65	1	3responsibility	3responsibility	NUM
ajbmeb-291	65	2	:	:	PUNCT
ajbmeb-291	65	3	and	and	CCONJ
ajbmeb-291	65	4	theit	theit	NOUN
ajbmeb-291	65	5	means	mean	VERB
ajbmeb-291	65	6	that	that	SCONJ
ajbmeb-291	65	7	the	the	DET
ajbmeb-291	65	8	company	company	NOUN
ajbmeb-291	65	9	must	must	AUX
ajbmeb-291	65	10	have	have	VERB
ajbmeb-291	65	11	an	an	DET
ajbmeb-291	65	12	ethical	ethical	ADJ
ajbmeb-291	65	13	message	message	NOUN
ajbmeb-291	65	14	that	that	PRON
ajbmeb-291	65	15	must	must	AUX
ajbmeb-291	65	16	be	be	AUX
ajbmeb-291	65	17	implemented	implement	VERB
ajbmeb-291	65	18	in	in	ADP
ajbmeb-291	65	19	the	the	DET
ajbmeb-291	65	20	society	society	NOUN
ajbmeb-291	65	21	and	and	CCONJ
ajbmeb-291	65	22	that	that	SCONJ
ajbmeb-291	65	23	the	the	DET
ajbmeb-291	65	24	managers	manager	NOUN
ajbmeb-291	65	25	realize	realize	VERB
ajbmeb-291	65	26	that	that	SCONJ
ajbmeb-291	65	27	they	they	PRON
ajbmeb-291	65	28	have	have	VERB
ajbmeb-291	65	29	a	a	DET
ajbmeb-291	65	30	duty	duty	NOUN
ajbmeb-291	65	31	to	to	ADP
ajbmeb-291	65	32	the	the	DET
ajbmeb-291	65	33	work	work	NOUN
ajbmeb-291	65	34	staff	staff	NOUN
ajbmeb-291	65	35	,	,	PUNCT
ajbmeb-291	65	36	to	to	PART
ajbmeb-291	65	37	improve	improve	VERB
ajbmeb-291	65	38	the	the	DET
ajbmeb-291	65	39	services	service	NOUN
ajbmeb-291	65	40	provided	provide	VERB
ajbmeb-291	65	41	to	to	ADP
ajbmeb-291	65	42	them	they	PRON
ajbmeb-291	65	43	,	,	PUNCT
ajbmeb-291	65	44	and	and	CCONJ
ajbmeb-291	65	45	to	to	PART
ajbmeb-291	65	46	protect	protect	VERB
ajbmeb-291	65	47	the	the	DET
ajbmeb-291	65	48	environment	environment	NOUN
ajbmeb-291	65	49	as	as	ADV
ajbmeb-291	65	50	well	well	ADV
ajbmeb-291	65	51	.	.	PUNCT
ajbmeb-291	66	1	4justice	4justice	X
ajbmeb-291	66	2	:	:	PUNCT
ajbmeb-291	66	3	it	it	PRON
ajbmeb-291	66	4	means	mean	VERB
ajbmeb-291	66	5	respecting	respect	VERB
ajbmeb-291	66	6	the	the	DET
ajbmeb-291	66	7	rights	right	NOUN
ajbmeb-291	66	8	of	of	ADP
ajbmeb-291	66	9	stakeholders	stakeholder	NOUN
ajbmeb-291	66	10	in	in	ADP
ajbmeb-291	66	11	the	the	DET
ajbmeb-291	66	12	company	company	NOUN
ajbmeb-291	66	13	,	,	PUNCT
ajbmeb-291	66	14	and	and	CCONJ
ajbmeb-291	66	15	distributing	distribute	VERB
ajbmeb-291	66	16	tasks	task	NOUN
ajbmeb-291	66	17	,	,	PUNCT
ajbmeb-291	66	18	duties	duty	NOUN
ajbmeb-291	66	19	and	and	CCONJ
ajbmeb-291	66	20	responsibilities	responsibility	NOUN
ajbmeb-291	66	21	among	among	ADP
ajbmeb-291	66	22	employees	employee	NOUN
ajbmeb-291	66	23	on	on	ADP
ajbmeb-291	66	24	the	the	DET
ajbmeb-291	66	25	basis	basis	NOUN
ajbmeb-291	66	26	of	of	ADP
ajbmeb-291	66	27	justice	justice	NOUN
ajbmeb-291	66	28	and	and	CCONJ
ajbmeb-291	66	29	equality	equality	NOUN
ajbmeb-291	66	30	.	.	PUNCT
ajbmeb-291	67	1	hence	hence	ADV
ajbmeb-291	67	2	,	,	PUNCT
ajbmeb-291	67	3	the	the	DET
ajbmeb-291	67	4	organization	organization	NOUN
ajbmeb-291	67	5	for	for	ADP
ajbmeb-291	67	6	economic	economic	ADJ
ajbmeb-291	67	7	co	co	NOUN
ajbmeb-291	67	8	-	-	NOUN
ajbmeb-291	67	9	operation	operation	NOUN
ajbmeb-291	67	10	and	and	CCONJ
ajbmeb-291	67	11	development	development	NOUN
ajbmeb-291	67	12	(	(	PUNCT
ajbmeb-291	67	13	oecd)oecd	oecd)oecd	NOUN
ajbmeb-291	67	14	)	)	PUNCT
ajbmeb-291	67	15	on	on	ADP
ajbmeb-291	67	16	the	the	DET
ajbmeb-291	67	17	need	need	NOUN
ajbmeb-291	67	18	to	to	PART
ajbmeb-291	67	19	develop	develop	VERB
ajbmeb-291	67	20	systems	system	NOUN
ajbmeb-291	67	21	aimed	aim	VERB
ajbmeb-291	67	22	at	at	ADP
ajbmeb-291	67	23	preventing	prevent	VERB
ajbmeb-291	67	24	employees	employee	NOUN
ajbmeb-291	67	25	of	of	ADP
ajbmeb-291	67	26	the	the	DET
ajbmeb-291	67	27	organization	organization	NOUN
ajbmeb-291	67	28	including	include	VERB
ajbmeb-291	67	29	managers	manager	NOUN
ajbmeb-291	67	30	from	from	ADP
ajbmeb-291	67	31	taking	take	VERB
ajbmeb-291	67	32	advantage	advantage	NOUN
ajbmeb-291	67	33	of	of	ADP
ajbmeb-291	67	34	their	their	PRON
ajbmeb-291	67	35	jobs	job	NOUN
ajbmeb-291	67	36	.	.	PUNCT
ajbmeb-291	68	1	5independence	5independence	NUM
ajbmeb-291	68	2	:	:	PUNCT
ajbmeb-291	68	3	independence	independence	NOUN
ajbmeb-291	68	4	aims	aim	VERB
ajbmeb-291	68	5	to	to	PART
ajbmeb-291	68	6	limit	limit	VERB
ajbmeb-291	68	7	or	or	CCONJ
ajbmeb-291	68	8	eliminate	eliminate	VERB
ajbmeb-291	68	9	conflicts	conflict	NOUN
ajbmeb-291	68	10	of	of	ADP
ajbmeb-291	68	11	interest	interest	NOUN
ajbmeb-291	68	12	through	through	ADP
ajbmeb-291	68	13	the	the	DET
ajbmeb-291	68	14	establishment	establishment	NOUN
ajbmeb-291	68	15	of	of	ADP
ajbmeb-291	68	16	independent	independent	ADJ
ajbmeb-291	68	17	committees	committee	NOUN
ajbmeb-291	68	18	,	,	PUNCT
ajbmeb-291	68	19	the	the	DET
ajbmeb-291	68	20	appointment	appointment	NOUN
ajbmeb-291	68	21	of	of	ADP
ajbmeb-291	68	22	auditors	auditor	NOUN
ajbmeb-291	68	23	,	,	PUNCT
ajbmeb-291	68	24	and	and	CCONJ
ajbmeb-291	68	25	the	the	DET
ajbmeb-291	68	26	prevention	prevention	NOUN
ajbmeb-291	68	27	of	of	ADP
ajbmeb-291	68	28	any	any	DET
ajbmeb-291	68	29	control	control	NOUN
ajbmeb-291	68	30	by	by	ADP
ajbmeb-291	68	31	any	any	DET
ajbmeb-291	68	32	party	party	NOUN
ajbmeb-291	68	33	or	or	CCONJ
ajbmeb-291	68	34	side	side	NOUN
ajbmeb-291	68	35	to	to	PART
ajbmeb-291	68	36	control	control	VERB
ajbmeb-291	68	37	or	or	CCONJ
ajbmeb-291	68	38	influence	influence	VERB
ajbmeb-291	68	39	the	the	DET
ajbmeb-291	68	40	decisions	decision	NOUN
ajbmeb-291	68	41	of	of	ADP
ajbmeb-291	68	42	the	the	DET
ajbmeb-291	68	43	board	board	NOUN
ajbmeb-291	68	44	of	of	ADP
ajbmeb-291	68	45	directors	director	NOUN
ajbmeb-291	68	46	..	..	PUNCT
ajbmeb-291	69	1	second	second	ADJ
ajbmeb-291	69	2	:	:	PUNCT
ajbmeb-291	69	3	corporate	corporate	ADJ
ajbmeb-291	69	4	governance	governance	NOUN
ajbmeb-291	69	5	conceptcorporate	conceptcorporate	NOUN
ajbmeb-291	69	6	governance	governance	NOUN
ajbmeb-291	69	7	:	:	PUNCT
ajbmeb-291	69	8	the	the	DET
ajbmeb-291	69	9	organization	organization	NOUN
ajbmeb-291	69	10	for	for	ADP
ajbmeb-291	69	11	cooperation	cooperation	NOUN
ajbmeb-291	69	12	and	and	CCONJ
ajbmeb-291	69	13	development	development	NOUN
ajbmeb-291	69	14	defines	define	NOUN
ajbmeb-291	69	15	timesadia(oecd)corporate	timesadia(oecd)corporate	NOUN
ajbmeb-291	69	16	governanceonit	governanceonit	NOUN
ajbmeb-291	69	17	isit	isit	PROPN
ajbmeb-291	69	18	includes	include	VERB
ajbmeb-291	69	19	a	a	DET
ajbmeb-291	69	20	set	set	NOUN
ajbmeb-291	69	21	of	of	ADP
ajbmeb-291	69	22	laws	law	NOUN
ajbmeb-291	69	23	,	,	PUNCT
ajbmeb-291	69	24	rules	rule	NOUN
ajbmeb-291	69	25	and	and	CCONJ
ajbmeb-291	69	26	standards	standard	NOUN
ajbmeb-291	69	27	that	that	PRON
ajbmeb-291	69	28	define	define	VERB
ajbmeb-291	69	29	the	the	DET
ajbmeb-291	69	30	relationship	relationship	NOUN
ajbmeb-291	69	31	between	between	ADP
ajbmeb-291	69	32	the	the	DET
ajbmeb-291	69	33	company	company	NOUN
ajbmeb-291	69	34	’s	’s	PART
ajbmeb-291	69	35	management	management	NOUN
ajbmeb-291	69	36	,	,	PUNCT
ajbmeb-291	69	37	its	its	PRON
ajbmeb-291	69	38	board	board	NOUN
ajbmeb-291	69	39	of	of	ADP
ajbmeb-291	69	40	directors	director	NOUN
ajbmeb-291	69	41	,	,	PUNCT
ajbmeb-291	69	42	shareholders	shareholder	NOUN
ajbmeb-291	69	43	and	and	CCONJ
ajbmeb-291	69	44	related	related	ADJ
ajbmeb-291	69	45	parties	party	NOUN
ajbmeb-291	69	46	.	.	PUNCT
ajbmeb-291	69	47	,corporate	,corporate	PUNCT
ajbmeb-291	70	1	governance	governance	NOUN
ajbmeb-291	70	2	also	also	ADV
ajbmeb-291	70	3	provides	provide	VERB
ajbmeb-291	70	4	the	the	DET
ajbmeb-291	70	5	structure	structure	NOUN
ajbmeb-291	70	6	through	through	ADP
ajbmeb-291	70	7	which	which	PRON
ajbmeb-291	70	8	the	the	DET
ajbmeb-291	70	9	company	company	NOUN
ajbmeb-291	70	10	's	's	PART
ajbmeb-291	70	11	objectives	objective	NOUN
ajbmeb-291	70	12	are	be	AUX
ajbmeb-291	70	13	defined	define	VERB
ajbmeb-291	70	14	,	,	PUNCT
ajbmeb-291	70	15	and	and	CCONJ
ajbmeb-291	70	16	the	the	DET
ajbmeb-291	70	17	means	mean	NOUN
ajbmeb-291	70	18	for	for	ADP
ajbmeb-291	70	19	achieving	achieve	VERB
ajbmeb-291	70	20	these	these	DET
ajbmeb-291	70	21	objectives	objective	NOUN
ajbmeb-291	70	22	and	and	CCONJ
ajbmeb-291	70	23	monitoring	monitor	VERB
ajbmeb-291	70	24	performance.9	performance.9	PROPN
ajbmeb-291	70	25	.	.	PUNCT
ajbmeb-291	71	1	and	and	CCONJ
ajbmeb-291	71	2	thecorporate	thecorporate	NOUN
ajbmeb-291	71	3	governance	governance	NOUN
ajbmeb-291	71	4	is	be	AUX
ajbmeb-291	71	5	defined	define	VERB
ajbmeb-291	71	6	as::the	as::the	DET
ajbmeb-291	71	7	mechanism	mechanism	NOUN
ajbmeb-291	71	8	through	through	ADP
ajbmeb-291	71	9	which	which	PRON
ajbmeb-291	71	10	all	all	DET
ajbmeb-291	71	11	individuals	individual	NOUN
ajbmeb-291	71	12	working	work	VERB
ajbmeb-291	71	13	in	in	ADP
ajbmeb-291	71	14	the	the	DET
ajbmeb-291	71	15	company	company	NOUN
ajbmeb-291	71	16	,	,	PUNCT
ajbmeb-291	71	17	regardless	regardless	ADV
ajbmeb-291	71	18	of	of	ADP
ajbmeb-291	71	19	their	their	PRON
ajbmeb-291	71	20	position	position	NOUN
ajbmeb-291	71	21	in	in	ADP
ajbmeb-291	71	22	it	it	PRON
ajbmeb-291	71	23	,	,	PUNCT
ajbmeb-291	71	24	are	be	AUX
ajbmeb-291	71	25	motivated	motivated	ADJ
ajbmeb-291	71	26	to	to	PART
ajbmeb-291	71	27	make	make	VERB
ajbmeb-291	71	28	their	their	PRON
ajbmeb-291	71	29	actual	actual	ADJ
ajbmeb-291	71	30	behavior	behavior	NOUN
ajbmeb-291	71	31	and	and	CCONJ
ajbmeb-291	71	32	practices	practice	NOUN
ajbmeb-291	71	33	compatible	compatible	ADJ
ajbmeb-291	71	34	with	with	ADP
ajbmeb-291	71	35	the	the	DET
ajbmeb-291	71	36	target	target	NOUN
ajbmeb-291	71	37	company	company	NOUN
ajbmeb-291	71	38	's	's	PART
ajbmeb-291	71	39	strategy	strategy	NOUN
ajbmeb-291	71	40	and	and	CCONJ
ajbmeb-291	71	41	vision	vision	NOUN
ajbmeb-291	71	42	in	in	ADP
ajbmeb-291	71	43	maximizing	maximize	VERB
ajbmeb-291	71	44	its	its	PRON
ajbmeb-291	71	45	added	add	VERB
ajbmeb-291	71	46	value	value	NOUN
ajbmeb-291	71	47	,	,	PUNCT
ajbmeb-291	71	48	and	and	CCONJ
ajbmeb-291	71	49	then	then	ADV
ajbmeb-291	71	50	achieving	achieve	VERB
ajbmeb-291	71	51	ittothe	ittothe	DET
ajbmeb-291	71	52	principle	principle	NOUN
ajbmeb-291	71	53	of	of	ADP
ajbmeb-291	71	54	justice	justice	NOUN
ajbmeb-291	71	55	and	and	CCONJ
ajbmeb-291	71	56	balance	balance	NOUN
ajbmeb-291	71	57	between	between	ADP
ajbmeb-291	71	58	the	the	DET
ajbmeb-291	71	59	interests	interest	NOUN
ajbmeb-291	71	60	of	of	ADP
ajbmeb-291	71	61	the	the	DET
ajbmeb-291	71	62	executive	executive	ADJ
ajbmeb-291	71	63	management	management	NOUN
ajbmeb-291	71	64	8	8	NUM
ajbmeb-291	71	65	suhaib	suhaib	PROPN
ajbmeb-291	71	66	tawfiq	tawfiq	PROPN
ajbmeb-291	71	67	jarrar	jarrar	NOUN
ajbmeb-291	71	68	(	(	PUNCT
ajbmeb-291	71	69	2016	2016	NUM
ajbmeb-291	71	70	)	)	PUNCT
ajbmeb-291	71	71	,	,	PUNCT
ajbmeb-291	71	72	“	"	PUNCT
ajbmeb-291	71	73	the	the	DET
ajbmeb-291	71	74	effect	effect	NOUN
ajbmeb-291	71	75	of	of	ADP
ajbmeb-291	71	76	corporate	corporate	ADJ
ajbmeb-291	71	77	governance	governance	NOUN
ajbmeb-291	71	78	in	in	ADP
ajbmeb-291	71	79	palestine	palestine	PROPN
ajbmeb-291	71	80	on	on	ADP
ajbmeb-291	71	81	the	the	DET
ajbmeb-291	71	82	efficiency	efficiency	NOUN
ajbmeb-291	71	83	of	of	ADP
ajbmeb-291	71	84	internal	internal	ADJ
ajbmeb-291	71	85	audit	audit	NOUN
ajbmeb-291	71	86	:	:	PUNCT
ajbmeb-291	71	87	empirical	empirical	ADJ
ajbmeb-291	71	88	evidence	evidence	NOUN
ajbmeb-291	71	89	”	"	PUNCT
ajbmeb-291	71	90	,	,	PUNCT
ajbmeb-291	71	91	international	international	ADJ
ajbmeb-291	71	92	journal	journal	NOUN
ajbmeb-291	71	93	of	of	ADP
ajbmeb-291	71	94	economics	economic	NOUN
ajbmeb-291	71	95	and	and	CCONJ
ajbmeb-291	71	96	finance	finance	NOUN
ajbmeb-291	71	97	;	;	PUNCT
ajbmeb-291	71	98	vol	vol	NOUN
ajbmeb-291	71	99	.	.	NOUN
ajbmeb-291	71	100	8	8	NUM
ajbmeb-291	71	101	,	,	PUNCT
ajbmeb-291	71	102	no	no	INTJ
ajbmeb-291	71	103	.	.	NOUN
ajbmeb-291	71	104	5	5	NUM
ajbmeb-291	71	105	.	.	PUNCT
ajbmeb-291	72	1	p	p	ADJ
ajbmeb-291	72	2	126	126	NUM
ajbmeb-291	72	3	-	-	SYM
ajbmeb-291	72	4	127	127	NUM
ajbmeb-291	72	5	.	.	PUNCT
ajbmeb-291	73	1	9essam	9essam	NUM
ajbmeb-291	73	2	mohamedal	mohamedal	ADJ
ajbmeb-291	73	3	-	-	PUNCT
ajbmeb-291	73	4	taweel	taweel	NOUN
ajbmeb-291	73	5	,	,	PUNCT
ajbmeb-291	73	6	(	(	PUNCT
ajbmeb-291	73	7	2018	2018	NUM
ajbmeb-291	73	8	)	)	PUNCT
ajbmeb-291	73	9	,	,	PUNCT
ajbmeb-291	73	10	the	the	DET
ajbmeb-291	73	11	effect	effect	NOUN
ajbmeb-291	73	12	of	of	ADP
ajbmeb-291	73	13	integration	integration	NOUN
ajbmeb-291	73	14	between	between	ADP
ajbmeb-291	73	15	the	the	DET
ajbmeb-291	73	16	application	application	NOUN
ajbmeb-291	73	17	of	of	ADP
ajbmeb-291	73	18	governance	governance	NOUN
ajbmeb-291	73	19	rules	rule	NOUN
ajbmeb-291	73	20	and	and	CCONJ
ajbmeb-291	73	21	audit	audit	VERB
ajbmeb-291	73	22	quality	quality	NOUN
ajbmeb-291	73	23	in	in	ADP
ajbmeb-291	73	24	controlling	control	VERB
ajbmeb-291	73	25	the	the	DET
ajbmeb-291	73	26	practice	practice	NOUN
ajbmeb-291	73	27	of	of	ADP
ajbmeb-291	73	28	earnings	earning	NOUN
ajbmeb-291	73	29	management.journal	management.journal	ADJ
ajbmeb-291	73	30	of	of	ADP
ajbmeb-291	73	31	financial	financial	ADJ
ajbmeb-291	73	32	,	,	PUNCT
ajbmeb-291	73	33	accounting	accounting	NOUN
ajbmeb-291	73	34	and	and	CCONJ
ajbmeb-291	73	35	administrative	administrative	ADJ
ajbmeb-291	73	36	studies	study	NOUN
ajbmeb-291	73	37	,	,	PUNCT
ajbmeb-291	73	38	number	number	NOUN
ajbmeb-291	73	39	(	(	PUNCT
ajbmeb-291	73	40	1	1	NUM
ajbmeb-291	73	41	)	)	PUNCT
ajbmeb-291	73	42	,	,	PUNCT
ajbmeb-291	73	43	p.	p.	NOUN
ajbmeb-291	73	44	75	75	NUM
ajbmeb-291	73	45	.	.	PUNCT
ajbmeb-291	74	1	american	american	PROPN
ajbmeb-291	74	2	journal	journal	PROPN
ajbmeb-291	74	3	of	of	ADP
ajbmeb-291	74	4	business	business	NOUN
ajbmeb-291	74	5	management	management	NOUN
ajbmeb-291	74	6	,	,	PUNCT
ajbmeb-291	74	7	economics	economic	NOUN
ajbmeb-291	74	8	and	and	CCONJ
ajbmeb-291	74	9	banking	banking	NOUN
ajbmeb-291	74	10	volume	volume	NOUN
ajbmeb-291	74	11	7	7	NUM
ajbmeb-291	74	12	,	,	PUNCT
ajbmeb-291	74	13	dec	dec	PROPN
ajbmeb-291	74	14	.	.	PROPN
ajbmeb-291	74	15	,	,	PUNCT
ajbmeb-291	74	16	2022	2022	NUM
ajbmeb-291	74	17	p	p	NOUN
ajbmeb-291	74	18	a	a	PRON
ajbmeb-291	74	19	g	g	NOUN
ajbmeb-291	74	20	e	e	NOUN
ajbmeb-291	74	21	|	|	ADV
ajbmeb-291	74	22	77	77	NUM
ajbmeb-291	74	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-291	74	24	ofhandand	ofhandand	NOUN
ajbmeb-291	74	25	the	the	DET
ajbmeb-291	74	26	interests	interest	NOUN
ajbmeb-291	74	27	of	of	ADP
ajbmeb-291	74	28	the	the	DET
ajbmeb-291	74	29	executive	executive	ADJ
ajbmeb-291	74	30	management	management	NOUN
ajbmeb-291	74	31	ofanother	ofanother	NOUN
ajbmeb-291	74	32	sideand	sideand	VERB
ajbmeb-291	74	33	the	the	DET
ajbmeb-291	74	34	interests	interest	NOUN
ajbmeb-291	74	35	of	of	ADP
ajbmeb-291	74	36	other	other	ADJ
ajbmeb-291	74	37	parties	party	NOUN
ajbmeb-291	74	38	,	,	PUNCT
ajbmeb-291	74	39	including	include	VERB
ajbmeb-291	74	40	owners	owner	NOUN
ajbmeb-291	74	41	ofhandother"10	ofhandother"10	VERB
ajbmeb-291	74	42	.	.	PUNCT
ajbmeb-291	75	1	and	and	CCONJ
ajbmeb-291	75	2	thewe	thewe	PROPN
ajbmeb-291	75	3	can	can	AUX
ajbmeb-291	75	4	define	define	VERB
ajbmeb-291	75	5	corporate	corporate	ADJ
ajbmeb-291	75	6	governance	governance	NOUN
ajbmeb-291	75	7	as::"a	as::"a	ADV
ajbmeb-291	76	1	set	set	NOUN
ajbmeb-291	76	2	of	of	ADP
ajbmeb-291	76	3	rules	rule	NOUN
ajbmeb-291	76	4	,	,	PUNCT
ajbmeb-291	76	5	foundations	foundation	NOUN
ajbmeb-291	76	6	and	and	CCONJ
ajbmeb-291	76	7	methods	method	NOUN
ajbmeb-291	76	8	that	that	PRON
ajbmeb-291	76	9	work	work	VERB
ajbmeb-291	76	10	to	to	PART
ajbmeb-291	76	11	control	control	VERB
ajbmeb-291	76	12	the	the	DET
ajbmeb-291	76	13	management	management	NOUN
ajbmeb-291	76	14	of	of	ADP
ajbmeb-291	76	15	the	the	DET
ajbmeb-291	76	16	company	company	NOUN
ajbmeb-291	76	17	and	and	CCONJ
ajbmeb-291	76	18	tighten	tighten	VERB
ajbmeb-291	76	19	control	control	NOUN
ajbmeb-291	76	20	over	over	ADP
ajbmeb-291	76	21	it.11	it.11	PROPN
ajbmeb-291	76	22	.	.	PUNCT
ajbmeb-291	77	1	and	and	CCONJ
ajbmeb-291	77	2	theto	theto	NOUN
ajbmeb-291	77	3	get	get	VERB
ajbmeb-291	77	4	to	to	PART
ajbmeb-291	77	5	knowcorporate	knowcorporate	VERB
ajbmeb-291	77	6	governanceas	governancea	NOUN
ajbmeb-291	77	7	it	it	PRON
ajbmeb-291	77	8	is	be	AUX
ajbmeb-291	77	9	:	:	PUNCT
ajbmeb-291	77	10	the	the	DET
ajbmeb-291	77	11	system	system	NOUN
ajbmeb-291	77	12	in	in	ADP
ajbmeb-291	77	13	which	which	PRON
ajbmeb-291	77	14	companies	company	NOUN
ajbmeb-291	77	15	are	be	AUX
ajbmeb-291	77	16	managed	manage	VERB
ajbmeb-291	77	17	and	and	CCONJ
ajbmeb-291	77	18	monitored	monitor	VERB
ajbmeb-291	77	19	,	,	PUNCT
ajbmeb-291	77	20	and	and	CCONJ
ajbmeb-291	77	21	the	the	DET
ajbmeb-291	77	22	boards	board	NOUN
ajbmeb-291	77	23	of	of	ADP
ajbmeb-291	77	24	directors	director	NOUN
ajbmeb-291	77	25	are	be	AUX
ajbmeb-291	77	26	responsible	responsible	ADJ
ajbmeb-291	77	27	for	for	ADP
ajbmeb-291	77	28	the	the	DET
ajbmeb-291	77	29	governance	governance	NOUN
ajbmeb-291	77	30	of	of	ADP
ajbmeb-291	77	31	their	their	PRON
ajbmeb-291	77	32	companies	company	NOUN
ajbmeb-291	77	33	,	,	PUNCT
ajbmeb-291	77	34	and	and	CCONJ
ajbmeb-291	77	35	the	the	DET
ajbmeb-291	77	36	role	role	NOUN
ajbmeb-291	77	37	of	of	ADP
ajbmeb-291	77	38	shareholders	shareholder	NOUN
ajbmeb-291	77	39	in	in	ADP
ajbmeb-291	77	40	governance	governance	NOUN
ajbmeb-291	77	41	is	be	AUX
ajbmeb-291	77	42	to	to	PART
ajbmeb-291	77	43	elect	elect	VERB
ajbmeb-291	77	44	members	member	NOUN
ajbmeb-291	77	45	of	of	ADP
ajbmeb-291	77	46	the	the	DET
ajbmeb-291	77	47	board	board	NOUN
ajbmeb-291	77	48	of	of	ADP
ajbmeb-291	77	49	directors	director	NOUN
ajbmeb-291	77	50	and	and	CCONJ
ajbmeb-291	77	51	auditors	auditor	NOUN
ajbmeb-291	77	52	,	,	PUNCT
ajbmeb-291	77	53	and	and	CCONJ
ajbmeb-291	77	54	to	to	PART
ajbmeb-291	77	55	ensure	ensure	VERB
ajbmeb-291	77	56	the	the	DET
ajbmeb-291	77	57	existence	existence	NOUN
ajbmeb-291	77	58	of	of	ADP
ajbmeb-291	77	59	a	a	DET
ajbmeb-291	77	60	governance	governance	NOUN
ajbmeb-291	77	61	structure	structure	NOUN
ajbmeb-291	77	62	that	that	PRON
ajbmeb-291	77	63	suits	suit	VERB
ajbmeb-291	77	64	them	they	PRON
ajbmeb-291	77	65	,	,	PUNCT
ajbmeb-291	77	66	and	and	CCONJ
ajbmeb-291	77	67	that	that	SCONJ
ajbmeb-291	77	68	the	the	DET
ajbmeb-291	77	69	responsibility	responsibility	NOUN
ajbmeb-291	77	70	of	of	ADP
ajbmeb-291	77	71	the	the	DET
ajbmeb-291	77	72	board	board	NOUN
ajbmeb-291	77	73	of	of	ADP
ajbmeb-291	77	74	directors	director	NOUN
ajbmeb-291	77	75	includes	include	VERB
ajbmeb-291	77	76	defining	define	VERB
ajbmeb-291	77	77	the	the	DET
ajbmeb-291	77	78	strategic	strategic	ADJ
ajbmeb-291	77	79	objectives	objective	NOUN
ajbmeb-291	77	80	of	of	ADP
ajbmeb-291	77	81	the	the	DET
ajbmeb-291	77	82	company	company	NOUN
ajbmeb-291	77	83	,	,	PUNCT
ajbmeb-291	77	84	and	and	CCONJ
ajbmeb-291	77	85	providing	provide	VERB
ajbmeb-291	77	86	leaders	leader	NOUN
ajbmeb-291	77	87	who	who	PRON
ajbmeb-291	77	88	achieve	achieve	VERB
ajbmeb-291	77	89	these	these	DET
ajbmeb-291	77	90	goals	goal	NOUN
ajbmeb-291	77	91	,	,	PUNCT
ajbmeb-291	77	92	monitoring	monitor	VERB
ajbmeb-291	77	93	work	work	NOUN
ajbmeb-291	77	94	management	management	NOUN
ajbmeb-291	77	95	,	,	PUNCT
ajbmeb-291	77	96	presenting	present	VERB
ajbmeb-291	77	97	reports	report	NOUN
ajbmeb-291	77	98	to	to	ADP
ajbmeb-291	77	99	shareholders	shareholder	NOUN
ajbmeb-291	77	100	during	during	ADP
ajbmeb-291	77	101	their	their	PRON
ajbmeb-291	77	102	tenure	tenure	NOUN
ajbmeb-291	77	103	,	,	PUNCT
ajbmeb-291	77	104	ensuring	ensure	VERB
ajbmeb-291	77	105	that	that	SCONJ
ajbmeb-291	77	106	the	the	DET
ajbmeb-291	77	107	board	board	NOUN
ajbmeb-291	77	108	of	of	ADP
ajbmeb-291	77	109	directors	director	NOUN
ajbmeb-291	77	110	adheres	adhere	VERB
ajbmeb-291	77	111	to	to	ADP
ajbmeb-291	77	112	laws	law	NOUN
ajbmeb-291	77	113	and	and	CCONJ
ajbmeb-291	77	114	regulations	regulation	NOUN
ajbmeb-291	77	115	,	,	PUNCT
ajbmeb-291	77	116	and	and	CCONJ
ajbmeb-291	77	117	works	work	VERB
ajbmeb-291	77	118	for	for	ADP
ajbmeb-291	77	119	the	the	DET
ajbmeb-291	77	120	benefit	benefit	NOUN
ajbmeb-291	77	121	of	of	ADP
ajbmeb-291	77	122	shareholders	shareholder	NOUN
ajbmeb-291	77	123	who	who	PRON
ajbmeb-291	77	124	are	be	AUX
ajbmeb-291	77	125	members	member	NOUN
ajbmeb-291	77	126	of	of	ADP
ajbmeb-291	77	127	the	the	DET
ajbmeb-291	77	128	general	general	ADJ
ajbmeb-291	77	129	assembly	assembly	NOUN
ajbmeb-291	77	130	.	.	PUNCT
ajbmeb-291	78	1	"12	"12	PROPN
ajbmeb-291	78	2	.	.	PUNCT
ajbmeb-291	79	1	from	from	ADP
ajbmeb-291	79	2	the	the	DET
ajbmeb-291	79	3	previous	previous	ADJ
ajbmeb-291	79	4	definitions	definition	NOUN
ajbmeb-291	79	5	,	,	PUNCT
ajbmeb-291	79	6	can	can	AUX
ajbmeb-291	79	7	be	be	AUX
ajbmeb-291	79	8	definedcorporate	definedcorporate	ADJ
ajbmeb-291	79	9	governanceprocedurallythat	governanceprocedurallythat	ADP
ajbmeb-291	79	10	it	it	PRON
ajbmeb-291	79	11	is:"the	is:"the	DET
ajbmeb-291	79	12	mechanism	mechanism	NOUN
ajbmeb-291	79	13	that	that	PRON
ajbmeb-291	79	14	organizes	organize	VERB
ajbmeb-291	79	15	work	work	NOUN
ajbmeb-291	79	16	between	between	ADP
ajbmeb-291	79	17	shareholders	shareholder	NOUN
ajbmeb-291	79	18	,	,	PUNCT
ajbmeb-291	79	19	the	the	DET
ajbmeb-291	79	20	board	board	NOUN
ajbmeb-291	79	21	of	of	ADP
ajbmeb-291	79	22	directors	director	NOUN
ajbmeb-291	79	23	,	,	PUNCT
ajbmeb-291	79	24	managers	manager	NOUN
ajbmeb-291	79	25	,	,	PUNCT
ajbmeb-291	79	26	and	and	CCONJ
ajbmeb-291	79	27	stakeholders	stakeholder	NOUN
ajbmeb-291	79	28	.	.	PUNCT
ajbmeb-291	79	29	"	"	PUNCT
ajbmeb-291	80	1	the	the	DET
ajbmeb-291	80	2	importance	importance	NOUN
ajbmeb-291	80	3	of	of	ADP
ajbmeb-291	80	4	corporate	corporate	ADJ
ajbmeb-291	80	5	governance	governance	NOUN
ajbmeb-291	80	6	,	,	PUNCT
ajbmeb-291	80	7	and	and	CCONJ
ajbmeb-291	80	8	its	its	PRON
ajbmeb-291	80	9	goal	goal	NOUN
ajbmeb-291	80	10	organization	organization	NOUN
ajbmeb-291	80	11	for	for	ADP
ajbmeb-291	80	12	economic	economic	ADJ
ajbmeb-291	80	13	co	co	NOUN
ajbmeb-291	80	14	-	-	NOUN
ajbmeb-291	80	15	operation	operation	NOUN
ajbmeb-291	80	16	and	and	CCONJ
ajbmeb-291	80	17	development	development	NOUN
ajbmeb-291	80	18	(	(	PUNCT
ajbmeb-291	80	19	oecd)oecd	oecd)oecd	NOUN
ajbmeb-291	80	20	)	)	PUNCT
ajbmeb-291	80	21	highlight	highlight	VERB
ajbmeb-291	80	22	the	the	DET
ajbmeb-291	80	23	importancegovernancerational	importancegovernancerational	ADJ
ajbmeb-291	80	24	corporate	corporate	ADJ
ajbmeb-291	80	25	governance	governance	NOUN
ajbmeb-291	80	26	in	in	ADP
ajbmeb-291	80	27	the	the	DET
ajbmeb-291	80	28	global	global	ADJ
ajbmeb-291	80	29	and	and	CCONJ
ajbmeb-291	80	30	local	local	ADJ
ajbmeb-291	80	31	economic	economic	ADJ
ajbmeb-291	80	32	environment.and	environment.and	X
ajbmeb-291	80	33	theaccording	theaccording	NOUN
ajbmeb-291	80	34	to	to	ADP
ajbmeb-291	80	35	the	the	DET
ajbmeb-291	80	36	oecd	oecd	PROPN
ajbmeb-291	80	37	,	,	PUNCT
ajbmeb-291	80	38	if	if	SCONJ
ajbmeb-291	80	39	countries	country	NOUN
ajbmeb-291	80	40	are	be	AUX
ajbmeb-291	80	41	to	to	PART
ajbmeb-291	80	42	reap	reap	VERB
ajbmeb-291	80	43	the	the	DET
ajbmeb-291	80	44	full	full	ADJ
ajbmeb-291	80	45	benefits	benefit	NOUN
ajbmeb-291	80	46	of	of	ADP
ajbmeb-291	80	47	the	the	DET
ajbmeb-291	80	48	global	global	ADJ
ajbmeb-291	80	49	capital	capital	NOUN
ajbmeb-291	80	50	market	market	NOUN
ajbmeb-291	80	51	,	,	PUNCT
ajbmeb-291	80	52	and	and	CCONJ
ajbmeb-291	80	53	if	if	SCONJ
ajbmeb-291	80	54	they	they	PRON
ajbmeb-291	80	55	are	be	AUX
ajbmeb-291	80	56	to	to	PART
ajbmeb-291	80	57	attract	attract	VERB
ajbmeb-291	80	58	long	long	ADJ
ajbmeb-291	80	59	-	-	PUNCT
ajbmeb-291	80	60	term	term	NOUN
ajbmeb-291	80	61	capital	capital	NOUN
ajbmeb-291	80	62	,	,	PUNCT
ajbmeb-291	80	63	corporate	corporate	ADJ
ajbmeb-291	80	64	governance	governance	NOUN
ajbmeb-291	80	65	arrangements	arrangement	NOUN
ajbmeb-291	80	66	must	must	AUX
ajbmeb-291	80	67	be	be	AUX
ajbmeb-291	80	68	credible	credible	ADJ
ajbmeb-291	80	69	and	and	CCONJ
ajbmeb-291	80	70	well	well	ADV
ajbmeb-291	80	71	understood	understand	VERB
ajbmeb-291	80	72	across	across	ADP
ajbmeb-291	80	73	borders.and	borders.and	X
ajbmeb-291	80	74	theeven	theeven	VERB
ajbmeb-291	80	75	if	if	SCONJ
ajbmeb-291	80	76	companies	company	NOUN
ajbmeb-291	80	77	do	do	AUX
ajbmeb-291	80	78	not	not	PART
ajbmeb-291	80	79	rely	rely	VERB
ajbmeb-291	80	80	primarily	primarily	ADV
ajbmeb-291	80	81	on	on	ADP
ajbmeb-291	80	82	foreign	foreign	ADJ
ajbmeb-291	80	83	sources	source	NOUN
ajbmeb-291	80	84	of	of	ADP
ajbmeb-291	80	85	capital	capital	NOUN
ajbmeb-291	80	86	,	,	PUNCT
ajbmeb-291	80	87	adhering	adhere	VERB
ajbmeb-291	80	88	to	to	ADP
ajbmeb-291	80	89	good	good	ADJ
ajbmeb-291	80	90	corporate	corporate	ADJ
ajbmeb-291	80	91	governance	governance	NOUN
ajbmeb-291	80	92	practices	practice	NOUN
ajbmeb-291	80	93	will	will	AUX
ajbmeb-291	80	94	help	help	VERB
ajbmeb-291	80	95	improve	improve	VERB
ajbmeb-291	80	96	the	the	DET
ajbmeb-291	80	97	confidence	confidence	NOUN
ajbmeb-291	80	98	of	of	ADP
ajbmeb-291	80	99	local	local	ADJ
ajbmeb-291	80	100	investors	investor	NOUN
ajbmeb-291	80	101	,	,	PUNCT
ajbmeb-291	80	102	may	may	AUX
ajbmeb-291	80	103	reduce	reduce	VERB
ajbmeb-291	80	104	the	the	DET
ajbmeb-291	80	105	cost	cost	NOUN
ajbmeb-291	80	106	of	of	ADP
ajbmeb-291	80	107	capital	capital	NOUN
ajbmeb-291	80	108	,	,	PUNCT
ajbmeb-291	80	109	and	and	CCONJ
ajbmeb-291	80	110	ultimately	ultimately	ADV
ajbmeb-291	80	111	lead	lead	VERB
ajbmeb-291	80	112	to	to	ADP
ajbmeb-291	80	113	more	more	ADV
ajbmeb-291	80	114	stable	stable	ADJ
ajbmeb-291	80	115	sources	source	NOUN
ajbmeb-291	80	116	of	of	ADP
ajbmeb-291	80	117	financing	financing	NOUN
ajbmeb-291	80	118	.	.	PUNCT
ajbmeb-291	81	1	10	10	NUM
ajbmeb-291	81	2	muhammad	muhammad	PROPN
ajbmeb-291	81	3	matar	matar	NOUN
ajbmeb-291	81	4	and	and	CCONJ
ajbmeb-291	81	5	abdel	abdel	PROPN
ajbmeb-291	81	6	nasser	nasser	PROPN
ajbmeb-291	81	7	nour	nour	PROPN
ajbmeb-291	81	8	,	,	PUNCT
ajbmeb-291	81	9	(	(	PUNCT
ajbmeb-291	81	10	2007	2007	NUM
ajbmeb-291	81	11	)	)	PUNCT
ajbmeb-291	81	12	,	,	PUNCT
ajbmeb-291	81	13	“	"	PUNCT
ajbmeb-291	81	14	the	the	DET
ajbmeb-291	81	15	extent	extent	NOUN
ajbmeb-291	81	16	to	to	PART
ajbmeb-291	81	17	which	which	PRON
ajbmeb-291	81	18	jordanian	jordanian	ADJ
ajbmeb-291	81	19	public	public	ADJ
ajbmeb-291	81	20	shareholding	shareholding	NOUN
ajbmeb-291	81	21	companies	company	NOUN
ajbmeb-291	81	22	adhere	adhere	VERB
ajbmeb-291	81	23	to	to	ADP
ajbmeb-291	81	24	the	the	DET
ajbmeb-291	81	25	principles	principle	NOUN
ajbmeb-291	81	26	of	of	ADP
ajbmeb-291	81	27	corporate	corporate	ADJ
ajbmeb-291	81	28	governance	governance	NOUN
ajbmeb-291	81	29	,	,	PUNCT
ajbmeb-291	81	30	”	"	PUNCT
ajbmeb-291	81	31	the	the	DET
ajbmeb-291	81	32	jordanian	jordanian	ADJ
ajbmeb-291	81	33	journal	journal	NOUN
ajbmeb-291	81	34	of	of	ADP
ajbmeb-291	81	35	business	business	PROPN
ajbmeb-291	81	36	administration	administration	PROPN
ajbmeb-291	81	37	,	,	PUNCT
ajbmeb-291	81	38	volume	volume	NOUN
ajbmeb-291	81	39	(	(	PUNCT
ajbmeb-291	81	40	3	3	NUM
ajbmeb-291	81	41	)	)	PUNCT
ajbmeb-291	81	42	,	,	PUNCT
ajbmeb-291	81	43	issue	issue	NOUN
ajbmeb-291	81	44	(	(	PUNCT
ajbmeb-291	81	45	1	1	NUM
ajbmeb-291	81	46	)	)	PUNCT
ajbmeb-291	81	47	,	,	PUNCT
ajbmeb-291	81	48	amman	amman	PROPN
ajbmeb-291	81	49	,	,	PUNCT
ajbmeb-291	81	50	jordan	jordan	PROPN
ajbmeb-291	81	51	,	,	PUNCT
ajbmeb-291	81	52	p.	p.	NOUN
ajbmeb-291	81	53	51	51	NUM
ajbmeb-291	81	54	.	.	NUM
ajbmeb-291	81	55	11	11	NUM
ajbmeb-291	81	56	aziz	aziz	PROPN
ajbmeb-291	81	57	logani	logani	NOUN
ajbmeb-291	81	58	,	,	PUNCT
ajbmeb-291	81	59	and	and	CCONJ
ajbmeb-291	81	60	moufida	moufida	PROPN
ajbmeb-291	81	61	issayahyaawi	issayahyaawi	NOUN
ajbmeb-291	81	62	(	(	PUNCT
ajbmeb-291	81	63	2021	2021	NUM
ajbmeb-291	81	64	)	)	PUNCT
ajbmeb-291	81	65	,	,	PUNCT
ajbmeb-291	81	66	"	"	PUNCT
ajbmeb-291	81	67	the	the	DET
ajbmeb-291	81	68	role	role	NOUN
ajbmeb-291	81	69	of	of	ADP
ajbmeb-291	81	70	internal	internal	ADJ
ajbmeb-291	81	71	audit	audit	NOUN
ajbmeb-291	81	72	in	in	ADP
ajbmeb-291	81	73	activating	activate	VERB
ajbmeb-291	81	74	corporate	corporate	ADJ
ajbmeb-291	81	75	governance	governance	NOUN
ajbmeb-291	81	76	:	:	PUNCT
ajbmeb-291	81	77	a	a	DET
ajbmeb-291	81	78	case	case	NOUN
ajbmeb-291	81	79	study	study	NOUN
ajbmeb-291	81	80	of	of	ADP
ajbmeb-291	81	81	a	a	DET
ajbmeb-291	81	82	group	group	NOUN
ajbmeb-291	81	83	of	of	ADP
ajbmeb-291	81	84	economic	economic	ADJ
ajbmeb-291	81	85	institutions",journal	institutions",journal	NOUN
ajbmeb-291	81	86	of	of	ADP
ajbmeb-291	81	87	financial	financial	ADJ
ajbmeb-291	81	88	,	,	PUNCT
ajbmeb-291	81	89	accounting	accounting	NOUN
ajbmeb-291	81	90	and	and	CCONJ
ajbmeb-291	81	91	administrative	administrative	ADJ
ajbmeb-291	81	92	studies	study	NOUN
ajbmeb-291	81	93	,	,	PUNCT
ajbmeb-291	81	94	university	university	NOUN
ajbmeb-291	81	95	of	of	ADP
ajbmeb-291	81	96	larbi	larbi	PROPN
ajbmeb-291	81	97	ben	ben	PROPN
ajbmeb-291	81	98	m'hidi	m'hidi	PROPN
ajbmeb-291	81	99	oum	oum	PROPN
ajbmeb-291	81	100	el	el	PROPN
ajbmeb-291	81	101	bouaghi	bouaghi	PROPN
ajbmeb-291	81	102	laboratory	laboratory	PROPN
ajbmeb-291	81	103	of	of	ADP
ajbmeb-291	81	104	finance	finance	NOUN
ajbmeb-291	81	105	,	,	PUNCT
ajbmeb-291	81	106	accounting	accounting	NOUN
ajbmeb-291	81	107	,	,	PUNCT
ajbmeb-291	81	108	taxation	taxation	NOUN
ajbmeb-291	81	109	and	and	CCONJ
ajbmeb-291	81	110	insurancevolume	insurancevolume	NOUN
ajbmeb-291	81	111	(	(	PUNCT
ajbmeb-291	81	112	8)	8)	NUM
ajbmeb-291	81	113	,	,	PUNCT
ajbmeb-291	81	114	issue	issue	NOUN
ajbmeb-291	81	115	(	(	PUNCT
ajbmeb-291	81	116	1),p	1),p	NOUN
ajbmeb-291	81	117	.	.	X
ajbmeb-291	81	118	660	660	NUM
ajbmeb-291	81	119	.	.	NOUN
ajbmeb-291	81	120	12al	12al	NOUN
ajbmeb-291	81	121	-	-	PUNCT
ajbmeb-291	81	122	ayeb	ayeb	PROPN
ajbmeb-291	81	123	abdel	abdel	PROPN
ajbmeb-291	81	124	-	-	PUNCT
ajbmeb-291	81	125	rahman	rahman	PROPN
ajbmeb-291	81	126	(	(	PUNCT
ajbmeb-291	81	127	2016	2016	NUM
ajbmeb-291	81	128	)	)	PUNCT
ajbmeb-291	81	129	,	,	PUNCT
ajbmeb-291	81	130	"	"	PUNCT
ajbmeb-291	81	131	the	the	DET
ajbmeb-291	81	132	role	role	NOUN
ajbmeb-291	81	133	of	of	ADP
ajbmeb-291	81	134	internal	internal	ADJ
ajbmeb-291	81	135	auditing	auditing	NOUN
ajbmeb-291	81	136	in	in	ADP
ajbmeb-291	81	137	the	the	DET
ajbmeb-291	81	138	proper	proper	ADJ
ajbmeb-291	81	139	practice	practice	NOUN
ajbmeb-291	81	140	of	of	ADP
ajbmeb-291	81	141	corporate	corporate	ADJ
ajbmeb-291	81	142	governance	governance	NOUN
ajbmeb-291	81	143	in	in	ADP
ajbmeb-291	81	144	the	the	DET
ajbmeb-291	81	145	light	light	NOUN
ajbmeb-291	81	146	of	of	ADP
ajbmeb-291	81	147	international	international	ADJ
ajbmeb-291	81	148	standards	standard	NOUN
ajbmeb-291	81	149	for	for	ADP
ajbmeb-291	81	150	the	the	DET
ajbmeb-291	81	151	practice	practice	NOUN
ajbmeb-291	81	152	of	of	ADP
ajbmeb-291	81	153	the	the	DET
ajbmeb-291	81	154	internal	internal	ADJ
ajbmeb-291	81	155	auditing	auditing	NOUN
ajbmeb-291	81	156	profession.journal	profession.journal	PROPN
ajbmeb-291	81	157	of	of	ADP
ajbmeb-291	81	158	economic	economic	ADJ
ajbmeb-291	81	159	sciences	sciences	PROPN
ajbmeb-291	81	160	and	and	CCONJ
ajbmeb-291	81	161	management	management	NOUN
ajbmeb-291	81	162	sciences	science	NOUN
ajbmeb-291	81	163	,	,	PUNCT
ajbmeb-291	81	164	faculty	faculty	NOUN
ajbmeb-291	81	165	of	of	ADP
ajbmeb-291	81	166	economic	economic	ADJ
ajbmeb-291	81	167	and	and	CCONJ
ajbmeb-291	81	168	commercial	commercial	ADJ
ajbmeb-291	81	169	sciences	science	NOUN
ajbmeb-291	81	170	and	and	CCONJ
ajbmeb-291	81	171	sciencessyersetif	sciencessyersetif	VERB
ajbmeb-291	81	172	university1	university1	PROPN
ajbmeb-291	81	173	,	,	PUNCT
ajbmeb-291	81	174	algeria	algeria	PROPN
ajbmeb-291	81	175	,	,	PUNCT
ajbmeb-291	81	176	issue	issue	NOUN
ajbmeb-291	81	177	(	(	PUNCT
ajbmeb-291	81	178	16	16	NUM
ajbmeb-291	81	179	)	)	PUNCT
ajbmeb-291	81	180	,	,	PUNCT
ajbmeb-291	81	181	p49	p49	PROPN
ajbmeb-291	81	182	.	.	PUNCT
ajbmeb-291	82	1	american	american	PROPN
ajbmeb-291	82	2	journal	journal	PROPN
ajbmeb-291	82	3	of	of	ADP
ajbmeb-291	82	4	business	business	NOUN
ajbmeb-291	82	5	management	management	NOUN
ajbmeb-291	82	6	,	,	PUNCT
ajbmeb-291	82	7	economics	economic	NOUN
ajbmeb-291	82	8	and	and	CCONJ
ajbmeb-291	82	9	banking	banking	NOUN
ajbmeb-291	82	10	volume	volume	NOUN
ajbmeb-291	82	11	7	7	NUM
ajbmeb-291	82	12	,	,	PUNCT
ajbmeb-291	82	13	dec	dec	PROPN
ajbmeb-291	82	14	.	.	PROPN
ajbmeb-291	82	15	,	,	PUNCT
ajbmeb-291	82	16	2022	2022	NUM
ajbmeb-291	82	17	p	p	NOUN
ajbmeb-291	82	18	a	a	DET
ajbmeb-291	82	19	g	g	NOUN
ajbmeb-291	82	20	e	e	NOUN
ajbmeb-291	82	21	|	|	ADV
ajbmeb-291	82	22	78	78	NUM
ajbmeb-291	82	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	82	24	corporate	corporate	ADJ
ajbmeb-291	82	25	governance	governance	NOUN
ajbmeb-291	82	26	also	also	ADV
ajbmeb-291	82	27	aims	aim	VERB
ajbmeb-291	82	28	to	to	PART
ajbmeb-291	82	29	:	:	PUNCT
ajbmeb-291	82	30	mainto	mainto	ADP
ajbmeb-291	82	31	meprotect	meprotect	VERB
ajbmeb-291	82	32	the	the	DET
ajbmeb-291	82	33	long	long	ADJ
ajbmeb-291	82	34	-	-	PUNCT
ajbmeb-291	82	35	term	term	NOUN
ajbmeb-291	82	36	interests	interest	NOUN
ajbmeb-291	82	37	of	of	ADP
ajbmeb-291	82	38	shareholders	shareholder	NOUN
ajbmeb-291	82	39	,	,	PUNCT
ajbmeb-291	82	40	and	and	CCONJ
ajbmeb-291	82	41	theimprove	theimprove	VERB
ajbmeb-291	82	42	competitiveness	competitiveness	NOUN
ajbmeb-291	82	43	and	and	CCONJ
ajbmeb-291	82	44	access	access	NOUN
ajbmeb-291	82	45	to	to	ADP
ajbmeb-291	82	46	capital	capital	NOUN
ajbmeb-291	82	47	in	in	ADP
ajbmeb-291	82	48	the	the	DET
ajbmeb-291	82	49	global	global	ADJ
ajbmeb-291	82	50	market	market	NOUN
ajbmeb-291	82	51	,	,	PUNCT
ajbmeb-291	82	52	and	and	CCONJ
ajbmeb-291	82	53	thethe	thethe	ADJ
ajbmeb-291	82	54	market	market	NOUN
ajbmeb-291	82	55	views	view	VERB
ajbmeb-291	82	56	corporate	corporate	ADJ
ajbmeb-291	82	57	governance	governance	NOUN
ajbmeb-291	82	58	as	as	ADP
ajbmeb-291	82	59	an	an	DET
ajbmeb-291	82	60	incentive	incentive	NOUN
ajbmeb-291	82	61	for	for	SCONJ
ajbmeb-291	82	62	shareholders	shareholder	NOUN
ajbmeb-291	82	63	to	to	PART
ajbmeb-291	82	64	invest	invest	VERB
ajbmeb-291	82	65	in	in	ADP
ajbmeb-291	82	66	the	the	DET
ajbmeb-291	82	67	company13	company13	NOUN
ajbmeb-291	82	68	.	.	PUNCT
ajbmeb-291	83	1	section	section	NOUN
ajbmeb-291	83	2	two	two	NUM
ajbmeb-291	83	3	:	:	PUNCT
ajbmeb-291	83	4	the	the	DET
ajbmeb-291	83	5	relationship	relationship	NOUN
ajbmeb-291	83	6	between	between	ADP
ajbmeb-291	83	7	internal	internal	ADJ
ajbmeb-291	83	8	audit	audit	NOUN
ajbmeb-291	83	9	and	and	CCONJ
ajbmeb-291	83	10	corporate	corporate	ADJ
ajbmeb-291	83	11	governance	governance	NOUN
ajbmeb-291	83	12	improving	improve	VERB
ajbmeb-291	83	13	management	management	NOUN
ajbmeb-291	83	14	processes	process	NOUN
ajbmeb-291	83	15	in	in	ADP
ajbmeb-291	83	16	all	all	DET
ajbmeb-291	83	17	lines	line	NOUN
ajbmeb-291	83	18	of	of	ADP
ajbmeb-291	83	19	companies	company	NOUN
ajbmeb-291	83	20	or	or	CCONJ
ajbmeb-291	83	21	organizations	organization	NOUN
ajbmeb-291	83	22	requires	require	VERB
ajbmeb-291	83	23	knowledge	knowledge	NOUN
ajbmeb-291	83	24	and	and	CCONJ
ajbmeb-291	83	25	application	application	NOUN
ajbmeb-291	83	26	of	of	ADP
ajbmeb-291	83	27	more	more	ADJ
ajbmeb-291	83	28	modern	modern	ADJ
ajbmeb-291	83	29	principles	principle	NOUN
ajbmeb-291	83	30	aimed	aim	VERB
ajbmeb-291	83	31	at	at	ADP
ajbmeb-291	83	32	ensuring	ensure	VERB
ajbmeb-291	83	33	that	that	SCONJ
ajbmeb-291	83	34	managemententerprisework	managemententerprisework	NOUN
ajbmeb-291	83	35	well	well	ADV
ajbmeb-291	83	36	forto	forto	PROPN
ajbmeb-291	83	37	improve	improve	VERB
ajbmeb-291	83	38	theperformance	theperformance	NOUN
ajbmeb-291	83	39	fenhance	fenhance	NOUN
ajbmeb-291	83	40	thecapacitythecompetitive	thecapacitythecompetitive	NOUN
ajbmeb-291	83	41	.	.	PUNCT
ajbmeb-291	84	1	hence	hence	ADV
ajbmeb-291	84	2	,	,	PUNCT
ajbmeb-291	84	3	there	there	PRON
ajbmeb-291	84	4	is	be	VERB
ajbmeb-291	84	5	a	a	DET
ajbmeb-291	84	6	need	need	NOUN
ajbmeb-291	84	7	for	for	ADP
ajbmeb-291	84	8	good	good	ADJ
ajbmeb-291	84	9	management	management	NOUN
ajbmeb-291	84	10	practices	practice	NOUN
ajbmeb-291	84	11	and	and	CCONJ
ajbmeb-291	84	12	their	their	PRON
ajbmeb-291	84	13	implementation	implementation	NOUN
ajbmeb-291	84	14	in	in	ADP
ajbmeb-291	84	15	the	the	DET
ajbmeb-291	84	16	corporate	corporate	ADJ
ajbmeb-291	84	17	governance	governance	NOUN
ajbmeb-291	84	18	structure.and	structure.and	PUNCT
ajbmeb-291	85	1	considerthe	considerthe	PRON
ajbmeb-291	85	2	audit	audit	NOUN
ajbmeb-291	85	3	committee	committee	NOUN
ajbmeb-291	85	4	is	be	AUX
ajbmeb-291	85	5	the	the	DET
ajbmeb-291	85	6	right	right	ADJ
ajbmeb-291	85	7	hand	hand	NOUN
ajbmeb-291	85	8	of	of	ADP
ajbmeb-291	85	9	the	the	DET
ajbmeb-291	85	10	members	member	NOUN
ajbmeb-291	85	11	of	of	ADP
ajbmeb-291	85	12	the	the	DET
ajbmeb-291	85	13	board	board	NOUN
ajbmeb-291	85	14	of	of	ADP
ajbmeb-291	85	15	directorsand	directorsand	NOUN
ajbmeb-291	85	16	it	it	PRON
ajbmeb-291	85	17	's	be	AUX
ajbmeb-291	85	18	a	a	DET
ajbmeb-291	85	19	wayto	wayto	PROPN
ajbmeb-291	85	20	supervise	supervise	NOUN
ajbmeb-291	85	21	performancethemanagement	performancethemanagement	NOUN
ajbmeb-291	85	22	,	,	PUNCT
ajbmeb-291	85	23	as	as	ADV
ajbmeb-291	85	24	well	well	ADV
ajbmeb-291	85	25	asresponsible	asresponsible	ADJ
ajbmeb-291	85	26	for	for	ADP
ajbmeb-291	85	27	the	the	DET
ajbmeb-291	85	28	overall	overall	ADJ
ajbmeb-291	85	29	implementation	implementation	NOUN
ajbmeb-291	85	30	of	of	ADP
ajbmeb-291	85	31	internal	internal	ADJ
ajbmeb-291	85	32	audit	audit	NOUN
ajbmeb-291	85	33	.	.	PUNCT
ajbmeb-291	86	1	as	as	SCONJ
ajbmeb-291	86	2	suchinternal	suchinternal	ADJ
ajbmeb-291	86	3	audit	audit	NOUN
ajbmeb-291	86	4	is	be	AUX
ajbmeb-291	86	5	responsible	responsible	ADJ
ajbmeb-291	86	6	for	for	ADP
ajbmeb-291	86	7	analyzing	analyze	VERB
ajbmeb-291	86	8	and	and	CCONJ
ajbmeb-291	86	9	evaluating	evaluate	VERB
ajbmeb-291	86	10	management	management	NOUN
ajbmeb-291	86	11	in	in	ADP
ajbmeb-291	86	12	terms	term	NOUN
ajbmeb-291	86	13	of	of	ADP
ajbmeb-291	86	14	systems	system	NOUN
ajbmeb-291	86	15	and	and	CCONJ
ajbmeb-291	86	16	processes	process	NOUN
ajbmeb-291	86	17	to	to	PART
ajbmeb-291	86	18	provide	provide	VERB
ajbmeb-291	86	19	reasonable	reasonable	ADJ
ajbmeb-291	86	20	assurance	assurance	NOUN
ajbmeb-291	86	21	regarding	regard	VERB
ajbmeb-291	86	22	the	the	DET
ajbmeb-291	86	23	level	level	NOUN
ajbmeb-291	86	24	of	of	ADP
ajbmeb-291	86	25	internal	internal	ADJ
ajbmeb-291	86	26	control	control	NOUN
ajbmeb-291	86	27	activities	activity	NOUN
ajbmeb-291	86	28	and	and	CCONJ
ajbmeb-291	86	29	provide	provide	VERB
ajbmeb-291	86	30	advice	advice	NOUN
ajbmeb-291	86	31	to	to	ADP
ajbmeb-291	86	32	management	management	NOUN
ajbmeb-291	86	33	that	that	PRON
ajbmeb-291	86	34	will	will	AUX
ajbmeb-291	86	35	lead	lead	VERB
ajbmeb-291	86	36	to	to	ADP
ajbmeb-291	86	37	the	the	DET
ajbmeb-291	86	38	improvement	improvement	NOUN
ajbmeb-291	86	39	and	and	CCONJ
ajbmeb-291	86	40	development	development	NOUN
ajbmeb-291	86	41	of	of	ADP
ajbmeb-291	86	42	business	business	NOUN
ajbmeb-291	86	43	activities	activity	NOUN
ajbmeb-291	86	44	of	of	ADP
ajbmeb-291	86	45	the	the	DET
ajbmeb-291	86	46	entities	entity	NOUN
ajbmeb-291	86	47	in	in	ADP
ajbmeb-291	86	48	all	all	DET
ajbmeb-291	86	49	line	line	NOUN
ajbmeb-291	86	50	subjects	subject	NOUN
ajbmeb-291	86	51	for	for	ADP
ajbmeb-291	86	52	review	review	NOUN
ajbmeb-291	86	53	.	.	PUNCT
ajbmeb-291	87	1	thus	thus	ADV
ajbmeb-291	87	2	,	,	PUNCT
ajbmeb-291	87	3	it	it	PRON
ajbmeb-291	87	4	is	be	AUX
ajbmeb-291	87	5	known	know	VERB
ajbmeb-291	87	6	that	that	SCONJ
ajbmeb-291	87	7	the	the	DET
ajbmeb-291	87	8	roles	role	NOUN
ajbmeb-291	87	9	and	and	CCONJ
ajbmeb-291	87	10	functions	function	NOUN
ajbmeb-291	87	11	of	of	ADP
ajbmeb-291	87	12	internal	internal	ADJ
ajbmeb-291	87	13	auditing	auditing	NOUN
ajbmeb-291	87	14	are	be	AUX
ajbmeb-291	87	15	changing	change	VERB
ajbmeb-291	87	16	and	and	CCONJ
ajbmeb-291	87	17	developing	develop	VERB
ajbmeb-291	87	18	in	in	ADP
ajbmeb-291	87	19	an	an	DET
ajbmeb-291	87	20	increasing	increase	VERB
ajbmeb-291	87	21	and	and	CCONJ
ajbmeb-291	87	22	widespread	widespread	ADJ
ajbmeb-291	87	23	manner	manner	NOUN
ajbmeb-291	87	24	from	from	ADP
ajbmeb-291	87	25	an	an	DET
ajbmeb-291	87	26	activity	activity	NOUN
ajbmeb-291	87	27	that	that	PRON
ajbmeb-291	87	28	identifying	identify	VERB
ajbmeb-291	87	29	fraud	fraud	NOUN
ajbmeb-291	87	30	is	be	AUX
ajbmeb-291	87	31	a	a	DET
ajbmeb-291	87	32	real	real	ADJ
ajbmeb-291	87	33	management	management	NOUN
ajbmeb-291	87	34	tool	tool	NOUN
ajbmeb-291	87	35	,	,	PUNCT
ajbmeb-291	87	36	that	that	ADV
ajbmeb-291	87	37	is	is	ADV
ajbmeb-291	87	38	,	,	PUNCT
ajbmeb-291	87	39	the	the	DET
ajbmeb-291	87	40	presence	presence	NOUN
ajbmeb-291	87	41	of	of	ADP
ajbmeb-291	87	42	advisory	advisory	ADJ
ajbmeb-291	87	43	activities	activity	NOUN
ajbmeb-291	87	44	that	that	PRON
ajbmeb-291	87	45	contribute	contribute	VERB
ajbmeb-291	87	46	to	to	ADP
ajbmeb-291	87	47	improving	improve	VERB
ajbmeb-291	87	48	the	the	DET
ajbmeb-291	87	49	governance	governance	NOUN
ajbmeb-291	87	50	system	system	NOUN
ajbmeb-291	87	51	.	.	PUNCT
ajbmeb-291	88	1	and	and	CCONJ
ajbmeb-291	88	2	thethe	thethe	PRON
ajbmeb-291	88	3	perception	perception	NOUN
ajbmeb-291	88	4	of	of	ADP
ajbmeb-291	88	5	the	the	DET
ajbmeb-291	88	6	role	role	NOUN
ajbmeb-291	88	7	of	of	ADP
ajbmeb-291	88	8	internal	internal	ADJ
ajbmeb-291	88	9	audit	audit	NOUN
ajbmeb-291	88	10	is	be	AUX
ajbmeb-291	88	11	to	to	PART
ajbmeb-291	88	12	increase	increase	VERB
ajbmeb-291	88	13	the	the	DET
ajbmeb-291	88	14	centralization	centralization	NOUN
ajbmeb-291	88	15	of	of	ADP
ajbmeb-291	88	16	risk	risk	NOUN
ajbmeb-291	88	17	management	management	NOUN
ajbmeb-291	88	18	and	and	CCONJ
ajbmeb-291	88	19	internal	internal	ADJ
ajbmeb-291	88	20	control	control	NOUN
ajbmeb-291	88	21	in	in	ADP
ajbmeb-291	88	22	corporate	corporate	ADJ
ajbmeb-291	88	23	governance.14	governance.14	PROPN
ajbmeb-291	88	24	.	.	PUNCT
ajbmeb-291	89	1	or	or	CCONJ
ajbmeb-291	89	2	not	not	PART
ajbmeb-291	89	3	:	:	PUNCT
ajbmeb-291	89	4	the	the	DET
ajbmeb-291	89	5	role	role	NOUN
ajbmeb-291	89	6	that	that	PRON
ajbmeb-291	89	7	the	the	DET
ajbmeb-291	89	8	internal	internal	ADJ
ajbmeb-291	89	9	auditor	auditor	NOUN
ajbmeb-291	89	10	performs	perform	VERB
ajbmeb-291	89	11	through	through	ADP
ajbmeb-291	89	12	the	the	DET
ajbmeb-291	89	13	principles	principle	NOUN
ajbmeb-291	89	14	of	of	ADP
ajbmeb-291	89	15	corporate	corporate	ADJ
ajbmeb-291	89	16	governance	governance	NOUN
ajbmeb-291	89	17	governance	governance	NOUN
ajbmeb-291	89	18	principles	principle	NOUN
ajbmeb-291	89	19	aim	aim	VERB
ajbmeb-291	89	20	to	to	PART
ajbmeb-291	89	21	achieve	achieve	VERB
ajbmeb-291	89	22	justiceand	justiceand	NOUN
ajbmeb-291	89	23	thetransparency	thetransparency	NOUN
ajbmeb-291	89	24	and	and	CCONJ
ajbmeb-291	89	25	protection	protection	NOUN
ajbmeb-291	89	26	of	of	ADP
ajbmeb-291	89	27	the	the	DET
ajbmeb-291	89	28	rights	right	NOUN
ajbmeb-291	89	29	of	of	ADP
ajbmeb-291	89	30	all	all	DET
ajbmeb-291	89	31	stakeholders	stakeholder	NOUN
ajbmeb-291	89	32	,	,	PUNCT
ajbmeb-291	89	33	and	and	CCONJ
ajbmeb-291	89	34	thethis	thethis	DET
ajbmeb-291	89	35	goal	goal	NOUN
ajbmeb-291	89	36	corresponds	correspond	VERB
ajbmeb-291	89	37	to	to	ADP
ajbmeb-291	89	38	a	a	DET
ajbmeb-291	89	39	goalauditinternal	goalauditinternal	NOUN
ajbmeb-291	89	40	resulting	result	VERB
ajbmeb-291	89	41	from	from	ADP
ajbmeb-291	89	42	the	the	DET
ajbmeb-291	89	43	commitment	commitment	NOUN
ajbmeb-291	89	44	of	of	ADP
ajbmeb-291	89	45	the	the	DET
ajbmeb-291	89	46	company	company	NOUN
ajbmeb-291	89	47	's	's	PART
ajbmeb-291	89	48	departments	department	NOUN
ajbmeb-291	89	49	to	to	PART
ajbmeb-291	89	50	normalize	normalize	VERB
ajbmeb-291	89	51	internal	internal	ADJ
ajbmeb-291	89	52	communications	communication	NOUN
ajbmeb-291	89	53	and	and	CCONJ
ajbmeb-291	89	54	adherence	adherence	NOUN
ajbmeb-291	89	55	to	to	ADP
ajbmeb-291	89	56	regulationsand	regulationsand	NOUN
ajbmeb-291	89	57	theprofessional	theprofessional	ADJ
ajbmeb-291	89	58	standards	standard	NOUN
ajbmeb-291	89	59	,	,	PUNCT
ajbmeb-291	89	60	therefore	therefore	ADV
ajbmeb-291	89	61	it	it	PRON
ajbmeb-291	89	62	will	will	AUX
ajbmeb-291	89	63	be	be	AUX
ajbmeb-291	89	64	displayedthe	displayedthe	ADJ
ajbmeb-291	89	65	role	role	NOUN
ajbmeb-291	89	66	of	of	ADP
ajbmeb-291	89	67	the	the	DET
ajbmeb-291	89	68	internal	internal	ADJ
ajbmeb-291	89	69	auditor	auditor	NOUN
ajbmeb-291	89	70	through	through	ADP
ajbmeb-291	89	71	the	the	DET
ajbmeb-291	89	72	principles	principle	NOUN
ajbmeb-291	89	73	of	of	ADP
ajbmeb-291	89	74	governance15	governance15	NOUN
ajbmeb-291	89	75	:	:	PUNCT
ajbmeb-291	90	1	1	1	X
ajbmeb-291	90	2	.	.	X
ajbmeb-291	90	3	principlemake	principlemake	VERB
ajbmeb-291	90	4	surethe	surethe	DET
ajbmeb-291	90	5	existence	existence	NOUN
ajbmeb-291	90	6	of	of	ADP
ajbmeb-291	90	7	a	a	DET
ajbmeb-291	90	8	foundation	foundation	NOUN
ajbmeb-291	90	9	for	for	ADP
ajbmeb-291	90	10	an	an	DET
ajbmeb-291	90	11	effective	effective	ADJ
ajbmeb-291	90	12	corporate	corporate	ADJ
ajbmeb-291	90	13	governance	governance	NOUN
ajbmeb-291	90	14	framework	framework	NOUN
ajbmeb-291	90	15	:	:	PUNCT
ajbmeb-291	90	16	the	the	DET
ajbmeb-291	90	17	internal	internal	ADJ
ajbmeb-291	90	18	auditor	auditor	NOUN
ajbmeb-291	90	19	plays	play	VERB
ajbmeb-291	90	20	his	his	PRON
ajbmeb-291	90	21	roleacrosscontribute	roleacrosscontribute	NOUN
ajbmeb-291	90	22	to	to	ADP
ajbmeb-291	90	23	the	the	DET
ajbmeb-291	90	24	development	development	NOUN
ajbmeb-291	90	25	of	of	ADP
ajbmeb-291	90	26	the	the	DET
ajbmeb-291	90	27	corporate	corporate	ADJ
ajbmeb-291	90	28	governance	governance	NOUN
ajbmeb-291	90	29	structure	structure	NOUN
ajbmeb-291	90	30	and	and	CCONJ
ajbmeb-291	90	31	verify	verify	VERB
ajbmeb-291	90	32	the	the	DET
ajbmeb-291	90	33	integrity	integrity	NOUN
ajbmeb-291	90	34	of	of	ADP
ajbmeb-291	90	35	the	the	DET
ajbmeb-291	90	36	existing	exist	VERB
ajbmeb-291	90	37	systems	system	NOUN
ajbmeb-291	90	38	and	and	CCONJ
ajbmeb-291	90	39	their	their	PRON
ajbmeb-291	90	40	compliance	compliance	NOUN
ajbmeb-291	90	41	with	with	ADP
ajbmeb-291	90	42	the	the	DET
ajbmeb-291	90	43	rulesand	rulesand	NOUN
ajbmeb-291	90	44	thelegal	thelegal	ADJ
ajbmeb-291	90	45	and	and	CCONJ
ajbmeb-291	90	46	legislative	legislative	ADJ
ajbmeb-291	90	47	requirements	requirement	NOUN
ajbmeb-291	90	48	,	,	PUNCT
ajbmeb-291	90	49	as	as	ADV
ajbmeb-291	90	50	well	well	ADV
ajbmeb-291	90	51	as	as	ADP
ajbmeb-291	90	52	verifying	verify	VERB
ajbmeb-291	90	53	the	the	DET
ajbmeb-291	90	54	distribution	distribution	NOUN
ajbmeb-291	90	55	of	of	ADP
ajbmeb-291	90	56	responsibilities	responsibility	NOUN
ajbmeb-291	90	57	to	to	ADP
ajbmeb-291	90	58	the	the	DET
ajbmeb-291	90	59	supervisory	supervisory	ADJ
ajbmeb-291	90	60	authoritiesand	authoritiesand	NOUN
ajbmeb-291	90	61	censorshipfor	censorshipfor	VERB
ajbmeb-291	90	62	the	the	DET
ajbmeb-291	90	63	company	company	NOUN
ajbmeb-291	90	64	.	.	PUNCT
ajbmeb-291	91	1	2	2	X
ajbmeb-291	91	2	.	.	X
ajbmeb-291	91	3	the	the	DET
ajbmeb-291	91	4	principle	principle	NOUN
ajbmeb-291	91	5	of	of	ADP
ajbmeb-291	91	6	shareholder	shareholder	NOUN
ajbmeb-291	91	7	rights	right	NOUN
ajbmeb-291	91	8	:	:	PUNCT
ajbmeb-291	91	9	the	the	DET
ajbmeb-291	91	10	internal	internal	ADJ
ajbmeb-291	91	11	auditor	auditor	NOUN
ajbmeb-291	91	12	plays	play	VERB
ajbmeb-291	91	13	his	his	PRON
ajbmeb-291	91	14	roledustconducting	roledustconducte	VERB
ajbmeb-291	91	15	financial	financial	ADJ
ajbmeb-291	91	16	and	and	CCONJ
ajbmeb-291	91	17	management	management	NOUN
ajbmeb-291	91	18	reviews	review	NOUN
ajbmeb-291	91	19	,	,	PUNCT
ajbmeb-291	91	20	documentary	documentary	NOUN
ajbmeb-291	91	21	reviews	review	NOUN
ajbmeb-291	91	22	,	,	PUNCT
ajbmeb-291	91	23	compliance	compliance	NOUN
ajbmeb-291	91	24	reviews	review	NOUN
ajbmeb-291	91	25	,	,	PUNCT
ajbmeb-291	91	26	and	and	CCONJ
ajbmeb-291	91	27	checking	check	VERB
ajbmeb-291	91	28	whether	whether	SCONJ
ajbmeb-291	91	29	or	or	CCONJ
ajbmeb-291	91	30	not	not	PART
ajbmeb-291	91	31	there	there	PRON
ajbmeb-291	91	32	is	be	VERB
ajbmeb-291	91	33	similarity	similarity	NOUN
ajbmeb-291	91	34	in	in	ADP
ajbmeb-291	91	35	information	information	NOUN
ajbmeb-291	91	36	and	and	CCONJ
ajbmeb-291	91	37	that	that	SCONJ
ajbmeb-291	91	38	property	property	NOUN
ajbmeb-291	91	39	rights	right	NOUN
ajbmeb-291	91	40	are	be	AUX
ajbmeb-291	91	41	registered	register	VERB
ajbmeb-291	91	42	to	to	ADP
ajbmeb-291	91	43	their	their	PRON
ajbmeb-291	91	44	rightful	rightful	ADJ
ajbmeb-291	91	45	owners	owner	NOUN
ajbmeb-291	91	46	.	.	PUNCT
ajbmeb-291	92	1	it	it	PRON
ajbmeb-291	92	2	also	also	ADV
ajbmeb-291	92	3	13	13	NUM
ajbmeb-291	92	4	sherien	sherien	PROPN
ajbmeb-291	92	5	mamoun	mamoun	PROPN
ajbmeb-291	92	6	sayed	sayed	PROPN
ajbmeb-291	92	7	ahmed	ahmed	PROPN
ajbmeb-291	92	8	mohamed	mohamed	PROPN
ajbmeb-291	92	9	(	(	PUNCT
ajbmeb-291	92	10	2020	2020	NUM
ajbmeb-291	92	11	)	)	PUNCT
ajbmeb-291	92	12	,	,	PUNCT
ajbmeb-291	92	13	“	"	PUNCT
ajbmeb-291	92	14	the	the	DET
ajbmeb-291	92	15	role	role	NOUN
ajbmeb-291	92	16	of	of	ADP
ajbmeb-291	92	17	internal	internal	ADJ
ajbmeb-291	92	18	control	control	NOUN
ajbmeb-291	92	19	system	system	NOUN
ajbmeb-291	92	20	in	in	ADP
ajbmeb-291	92	21	activating	activate	VERB
ajbmeb-291	92	22	corporate	corporate	ADJ
ajbmeb-291	92	23	governance	governance	NOUN
ajbmeb-291	92	24	:	:	PUNCT
ajbmeb-291	92	25	field	field	NOUN
ajbmeb-291	92	26	study	study	NOUN
ajbmeb-291	92	27	in	in	ADP
ajbmeb-291	92	28	the	the	DET
ajbmeb-291	92	29	national	national	ADJ
ajbmeb-291	92	30	audit	audit	PROPN
ajbmeb-291	92	31	chamber	chamber	PROPN
ajbmeb-291	92	32	”	"	PUNCT
ajbmeb-291	92	33	,	,	PUNCT
ajbmeb-291	92	34	journal	journal	NOUN
ajbmeb-291	92	35	of	of	ADP
ajbmeb-291	92	36	public	public	ADJ
ajbmeb-291	92	37	administration	administration	NOUN
ajbmeb-291	92	38	and	and	CCONJ
ajbmeb-291	92	39	governance	governance	NOUN
ajbmeb-291	92	40	,	,	PUNCT
ajbmeb-291	92	41	vol	vol	NOUN
ajbmeb-291	92	42	.	.	PROPN
ajbmeb-291	92	43	10	10	NUM
ajbmeb-291	92	44	,	,	PUNCT
ajbmeb-291	92	45	no	no	INTJ
ajbmeb-291	92	46	.	.	NOUN
ajbmeb-291	92	47	2	2	NUM
ajbmeb-291	92	48	,	,	PUNCT
ajbmeb-291	92	49	p	p	NOUN
ajbmeb-291	92	50	404	404	NOUN
ajbmeb-291	92	51	.	.	PUNCT
ajbmeb-291	93	1	14	14	NUM
ajbmeb-291	93	2	irwanadimas	irwanadimas	PROPN
ajbmeb-291	93	3	ganda	ganda	PROPN
ajbmeb-291	93	4	saputra	saputra	PROPN
ajbmeb-291	93	5	,	,	PUNCT
ajbmeb-291	93	6	achmad	achmad	PROPN
ajbmeb-291	93	7	yusuf	yusuf	PROPN
ajbmeb-291	93	8	(	(	PUNCT
ajbmeb-291	93	9	2019	2019	NUM
ajbmeb-291	93	10	)	)	PUNCT
ajbmeb-291	93	11	,	,	PUNCT
ajbmeb-291	93	12	“	"	PUNCT
ajbmeb-291	93	13	the	the	DET
ajbmeb-291	93	14	role	role	NOUN
ajbmeb-291	93	15	of	of	ADP
ajbmeb-291	93	16	internal	internal	ADJ
ajbmeb-291	93	17	audit	audit	NOUN
ajbmeb-291	93	18	in	in	ADP
ajbmeb-291	93	19	corporate	corporate	ADJ
ajbmeb-291	93	20	governance	governance	NOUN
ajbmeb-291	93	21	and	and	CCONJ
ajbmeb-291	93	22	contribution	contribution	NOUN
ajbmeb-291	93	23	to	to	PART
ajbmeb-291	93	24	determine	determine	VERB
ajbmeb-291	93	25	audit	audit	NOUN
ajbmeb-291	93	26	fees	fee	NOUN
ajbmeb-291	93	27	for	for	ADP
ajbmeb-291	93	28	external	external	ADJ
ajbmeb-291	93	29	audits	audit	NOUN
ajbmeb-291	93	30	”	"	PUNCT
ajbmeb-291	93	31	,	,	PUNCT
ajbmeb-291	93	32	journal	journal	NOUN
ajbmeb-291	93	33	of	of	ADP
ajbmeb-291	93	34	finance	finance	NOUN
ajbmeb-291	93	35	and	and	CCONJ
ajbmeb-291	93	36	accounting	accounting	NOUN
ajbmeb-291	93	37	,	,	PUNCT
ajbmeb-291	93	38	vol	vol	NOUN
ajbmeb-291	93	39	.	.	PROPN
ajbmeb-291	93	40	7	7	NUM
ajbmeb-291	93	41	,	,	PUNCT
ajbmeb-291	93	42	no	no	INTJ
ajbmeb-291	93	43	.	.	NOUN
ajbmeb-291	93	44	1	1	NUM
ajbmeb-291	93	45	,	,	PUNCT
ajbmeb-291	93	46	p2	p2	X
ajbmeb-291	93	47	.	.	PUNCT
ajbmeb-291	93	48	15	15	NUM
ajbmeb-291	93	49	muhammad	muhammad	PROPN
ajbmeb-291	93	50	mohsen	mohsen	PROPN
ajbmeb-291	93	51	awad	awad	PROPN
ajbmeb-291	93	52	imitated(2018),previous	imitated(2018),previous	PROPN
ajbmeb-291	93	53	reference	reference	NOUN
ajbmeb-291	93	54	,	,	PUNCT
ajbmeb-291	93	55	p.	p.	NOUN
ajbmeb-291	93	56	38	38	NUM
ajbmeb-291	93	57	.	.	PUNCT
ajbmeb-291	94	1	american	american	PROPN
ajbmeb-291	94	2	journal	journal	PROPN
ajbmeb-291	94	3	of	of	ADP
ajbmeb-291	94	4	business	business	NOUN
ajbmeb-291	94	5	management	management	NOUN
ajbmeb-291	94	6	,	,	PUNCT
ajbmeb-291	94	7	economics	economic	NOUN
ajbmeb-291	94	8	and	and	CCONJ
ajbmeb-291	94	9	banking	banking	NOUN
ajbmeb-291	94	10	volume	volume	NOUN
ajbmeb-291	94	11	7	7	NUM
ajbmeb-291	94	12	,	,	PUNCT
ajbmeb-291	94	13	dec	dec	PROPN
ajbmeb-291	94	14	.	.	PROPN
ajbmeb-291	94	15	,	,	PUNCT
ajbmeb-291	94	16	2022	2022	NUM
ajbmeb-291	94	17	p	p	NOUN
ajbmeb-291	94	18	a	a	PRON
ajbmeb-291	94	19	g	g	NOUN
ajbmeb-291	94	20	e	e	NOUN
ajbmeb-291	94	21	|	|	ADV
ajbmeb-291	94	22	79	79	NUM
ajbmeb-291	94	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	94	24	checks	check	VERB
ajbmeb-291	94	25	the	the	DET
ajbmeb-291	94	26	articles	article	NOUN
ajbmeb-291	94	27	of	of	ADP
ajbmeb-291	94	28	association	association	NOUN
ajbmeb-291	94	29	of	of	ADP
ajbmeb-291	94	30	the	the	DET
ajbmeb-291	94	31	companyand	companyand	ADJ
ajbmeb-291	94	32	thethe	thethe	ADJ
ajbmeb-291	94	33	adequacy	adequacy	NOUN
ajbmeb-291	94	34	and	and	CCONJ
ajbmeb-291	94	35	appropriateness	appropriateness	NOUN
ajbmeb-291	94	36	of	of	ADP
ajbmeb-291	94	37	disclosure	disclosure	NOUN
ajbmeb-291	94	38	of	of	ADP
ajbmeb-291	94	39	information	information	NOUN
ajbmeb-291	94	40	to	to	ADP
ajbmeb-291	94	41	stakeholders	stakeholder	NOUN
ajbmeb-291	94	42	.	.	PUNCT
ajbmeb-291	95	1	3	3	X
ajbmeb-291	95	2	.	.	X
ajbmeb-291	95	3	the	the	DET
ajbmeb-291	95	4	principle	principle	NOUN
ajbmeb-291	95	5	of	of	ADP
ajbmeb-291	95	6	equal	equal	ADJ
ajbmeb-291	95	7	treatment	treatment	NOUN
ajbmeb-291	95	8	of	of	ADP
ajbmeb-291	95	9	shareholdersthe	shareholdersthe	DET
ajbmeb-291	95	10	internal	internal	ADJ
ajbmeb-291	95	11	auditor	auditor	NOUN
ajbmeb-291	95	12	plays	play	VERB
ajbmeb-291	95	13	an	an	DET
ajbmeb-291	95	14	important	important	ADJ
ajbmeb-291	95	15	role	role	NOUN
ajbmeb-291	95	16	by	by	ADP
ajbmeb-291	95	17	controlling	control	VERB
ajbmeb-291	95	18	internal	internal	ADJ
ajbmeb-291	95	19	information	information	NOUN
ajbmeb-291	95	20	from	from	ADP
ajbmeb-291	95	21	:	:	PUNCT
ajbmeb-291	95	22	during	during	ADP
ajbmeb-291	95	23	applicationcensorshipwhichit	applicationcensorshipwhichit	NOUN
ajbmeb-291	95	24	is	be	AUX
ajbmeb-291	95	25	not	not	PART
ajbmeb-291	95	26	exploited	exploit	VERB
ajbmeb-291	95	27	and	and	CCONJ
ajbmeb-291	95	28	traded	trade	VERB
ajbmeb-291	95	29	leading	lead	VERB
ajbmeb-291	95	30	to	to	ADP
ajbmeb-291	95	31	transfer	transfer	NOUN
ajbmeb-291	95	32	of	of	ADP
ajbmeb-291	95	33	wealth	wealth	NOUN
ajbmeb-291	95	34	,	,	PUNCT
ajbmeb-291	95	35	and	and	CCONJ
ajbmeb-291	95	36	therefore	therefore	ADV
ajbmeb-291	95	37	the	the	DET
ajbmeb-291	95	38	internal	internal	ADJ
ajbmeb-291	95	39	auditor	auditor	NOUN
ajbmeb-291	95	40	must	must	AUX
ajbmeb-291	95	41	checkfromshareand	checkfromshareand	VERB
ajbmeb-291	95	42	thel	thel	PROPN
ajbmeb-291	95	43	shareholders	shareholder	NOUN
ajbmeb-291	95	44	on	on	ADP
ajbmeb-291	95	45	their	their	PRON
ajbmeb-291	95	46	voting	voting	NOUN
ajbmeb-291	95	47	rights	right	NOUN
ajbmeb-291	95	48	and	and	CCONJ
ajbmeb-291	95	49	information	information	NOUN
ajbmeb-291	95	50	justifying	justify	VERB
ajbmeb-291	95	51	their	their	PRON
ajbmeb-291	95	52	voting	voting	NOUN
ajbmeb-291	95	53	rights	right	NOUN
ajbmeb-291	95	54	.	.	PUNCT
ajbmeb-291	96	1	4	4	X
ajbmeb-291	96	2	.	.	X
ajbmeb-291	96	3	the	the	DET
ajbmeb-291	96	4	principle	principle	NOUN
ajbmeb-291	96	5	of	of	ADP
ajbmeb-291	96	6	the	the	DET
ajbmeb-291	96	7	role	role	NOUN
ajbmeb-291	96	8	of	of	ADP
ajbmeb-291	96	9	stakeholders	stakeholder	NOUN
ajbmeb-291	96	10	in	in	ADP
ajbmeb-291	96	11	corporate	corporate	ADJ
ajbmeb-291	96	12	governance	governance	NOUN
ajbmeb-291	96	13	:	:	PUNCT
ajbmeb-291	96	14	jthe	jthe	PRON
ajbmeb-291	96	15	law	law	NOUN
ajbmeb-291	96	16	guarantees	guarantee	VERB
ajbmeb-291	96	17	a	a	DET
ajbmeb-291	96	18	rightand	rightand	ADJ
ajbmeb-291	96	19	sowners	sowner	NOUN
ajbmeb-291	96	20	of	of	ADP
ajbmeb-291	96	21	companies	company	NOUN
ajbmeb-291	96	22	,	,	PUNCT
ajbmeb-291	96	23	since	since	SCONJ
ajbmeb-291	96	24	the	the	DET
ajbmeb-291	96	25	governance	governance	NOUN
ajbmeb-291	96	26	practices	practice	NOUN
ajbmeb-291	96	27	framework	framework	NOUN
ajbmeb-291	96	28	includes	include	VERB
ajbmeb-291	96	29	recognition	recognition	NOUN
ajbmeb-291	96	30	of	of	ADP
ajbmeb-291	96	31	these	these	DET
ajbmeb-291	96	32	rights	right	NOUN
ajbmeb-291	96	33	,	,	PUNCT
ajbmeb-291	96	34	the	the	DET
ajbmeb-291	96	35	internal	internal	ADJ
ajbmeb-291	96	36	auditor	auditor	NOUN
ajbmeb-291	96	37	verifies	verifie	NOUN
ajbmeb-291	96	38	the	the	DET
ajbmeb-291	96	39	company	company	NOUN
ajbmeb-291	96	40	's	's	PART
ajbmeb-291	96	41	compliance	compliance	NOUN
ajbmeb-291	96	42	with	with	ADP
ajbmeb-291	96	43	these	these	DET
ajbmeb-291	96	44	rights	right	NOUN
ajbmeb-291	96	45	for	for	ADP
ajbmeb-291	96	46	shareholders	shareholder	NOUN
ajbmeb-291	96	47	,	,	PUNCT
ajbmeb-291	96	48	if	if	SCONJ
ajbmeb-291	96	49	those	those	DET
ajbmeb-291	96	50	rights	right	NOUN
ajbmeb-291	96	51	are	be	AUX
ajbmeb-291	96	52	violated	violate	VERB
ajbmeb-291	96	53	that	that	SCONJ
ajbmeb-291	96	54	presents	present	VERB
ajbmeb-291	96	55	risks	risk	NOUN
ajbmeb-291	96	56	,	,	PUNCT
ajbmeb-291	96	57	the	the	DET
ajbmeb-291	96	58	internal	internal	ADJ
ajbmeb-291	96	59	auditor	auditor	NOUN
ajbmeb-291	96	60	examines	examine	VERB
ajbmeb-291	96	61	procedures	procedure	NOUN
ajbmeb-291	96	62	to	to	PART
ajbmeb-291	96	63	mitigate	mitigate	VERB
ajbmeb-291	96	64	or	or	CCONJ
ajbmeb-291	96	65	reduce	reduce	VERB
ajbmeb-291	96	66	these	these	DET
ajbmeb-291	96	67	risks	risk	NOUN
ajbmeb-291	96	68	,	,	PUNCT
ajbmeb-291	96	69	as	as	ADV
ajbmeb-291	96	70	well	well	ADV
ajbmeb-291	96	71	as	as	ADP
ajbmeb-291	96	72	checks	check	NOUN
ajbmeb-291	96	73	compensation	compensation	NOUN
ajbmeb-291	96	74	policies	policy	NOUN
ajbmeb-291	96	75	.	.	PUNCT
ajbmeb-291	97	1	5	5	X
ajbmeb-291	97	2	.	.	X
ajbmeb-291	97	3	the	the	DET
ajbmeb-291	97	4	principle	principle	NOUN
ajbmeb-291	97	5	of	of	ADP
ajbmeb-291	97	6	disclosure	disclosure	NOUN
ajbmeb-291	97	7	and	and	CCONJ
ajbmeb-291	97	8	transparency	transparency	NOUN
ajbmeb-291	97	9	:	:	PUNCT
ajbmeb-291	97	10	this	this	DET
ajbmeb-291	97	11	principle	principle	NOUN
ajbmeb-291	97	12	is	be	AUX
ajbmeb-291	97	13	considered	consider	VERB
ajbmeb-291	97	14	the	the	DET
ajbmeb-291	97	15	most	most	ADJ
ajbmeb-291	97	16	importanthighlightedgovernance	importanthighlightedgovernance	NOUN
ajbmeb-291	97	17	principles	principle	NOUN
ajbmeb-291	97	18	,	,	PUNCT
ajbmeb-291	97	19	because	because	SCONJ
ajbmeb-291	97	20	hecomplies	hecomplie	NOUN
ajbmeb-291	97	21	with	with	ADP
ajbmeb-291	97	22	the	the	DET
ajbmeb-291	97	23	principle	principle	NOUN
ajbmeb-291	97	24	of	of	ADP
ajbmeb-291	97	25	full	full	ADJ
ajbmeb-291	97	26	disclosure	disclosure	NOUN
ajbmeb-291	97	27	,	,	PUNCT
ajbmeb-291	97	28	which	which	PRON
ajbmeb-291	97	29	is	be	AUX
ajbmeb-291	97	30	one	one	NUM
ajbmeb-291	97	31	of	of	ADP
ajbmeb-291	97	32	the	the	DET
ajbmeb-291	97	33	accounting	accounting	NOUN
ajbmeb-291	97	34	principlesacceptedand	principlesacceptedand	NOUN
ajbmeb-291	97	35	because	because	SCONJ
ajbmeb-291	97	36	this	this	DET
ajbmeb-291	97	37	principle	principle	NOUN
ajbmeb-291	97	38	is	be	AUX
ajbmeb-291	97	39	a	a	DET
ajbmeb-291	97	40	violation	violation	NOUN
ajbmeb-291	97	41	that	that	PRON
ajbmeb-291	97	42	leads	lead	VERB
ajbmeb-291	97	43	to	to	ADP
ajbmeb-291	97	44	risksresulting	risksresulte	VERB
ajbmeb-291	97	45	from	from	ADP
ajbmeb-291	97	46	the	the	DET
ajbmeb-291	97	47	asymmetrythe	asymmetrythe	ADJ
ajbmeb-291	97	48	information	information	NOUN
ajbmeb-291	97	49	,	,	PUNCT
ajbmeb-291	97	50	and	and	CCONJ
ajbmeb-291	97	51	thenthe	thenthe	VERB
ajbmeb-291	97	52	internal	internal	ADJ
ajbmeb-291	97	53	auditor	auditor	NOUN
ajbmeb-291	97	54	verifies	verifie	NOUN
ajbmeb-291	97	55	that	that	SCONJ
ajbmeb-291	97	56	the	the	DET
ajbmeb-291	97	57	principle	principle	NOUN
ajbmeb-291	97	58	of	of	ADP
ajbmeb-291	97	59	full	full	ADJ
ajbmeb-291	97	60	disclosure	disclosure	NOUN
ajbmeb-291	97	61	has	have	AUX
ajbmeb-291	97	62	been	be	AUX
ajbmeb-291	97	63	taken	take	VERB
ajbmeb-291	97	64	into	into	ADP
ajbmeb-291	97	65	account	account	NOUN
ajbmeb-291	97	66	by	by	ADP
ajbmeb-291	97	67	the	the	DET
ajbmeb-291	97	68	financial	financial	ADJ
ajbmeb-291	97	69	department	department	NOUN
ajbmeb-291	97	70	,	,	PUNCT
ajbmeb-291	97	71	and	and	CCONJ
ajbmeb-291	97	72	therefore	therefore	ADV
ajbmeb-291	97	73	this	this	DET
ajbmeb-291	97	74	role	role	NOUN
ajbmeb-291	97	75	supports	support	VERB
ajbmeb-291	97	76	the	the	DET
ajbmeb-291	97	77	principle	principle	NOUN
ajbmeb-291	97	78	of	of	ADP
ajbmeb-291	97	79	disclosure	disclosure	NOUN
ajbmeb-291	97	80	and	and	CCONJ
ajbmeb-291	97	81	transparency	transparency	NOUN
ajbmeb-291	97	82	.	.	PUNCT
ajbmeb-291	98	1	6	6	X
ajbmeb-291	98	2	.	.	X
ajbmeb-291	98	3	ms	ms	PROPN
ajbmeb-291	98	4	principleandboard	principleandboard	PROPN
ajbmeb-291	98	5	mandates	mandate	NOUN
ajbmeb-291	98	6	:	:	PUNCT
ajbmeb-291	98	7	it	it	PRON
ajbmeb-291	98	8	is	be	AUX
ajbmeb-291	98	9	consideredthe	consideredthe	DET
ajbmeb-291	98	10	internal	internal	ADJ
ajbmeb-291	98	11	auditor	auditor	NOUN
ajbmeb-291	98	12	is	be	AUX
ajbmeb-291	98	13	the	the	DET
ajbmeb-291	98	14	link	link	NOUN
ajbmeb-291	98	15	between	between	ADP
ajbmeb-291	98	16	all	all	DET
ajbmeb-291	98	17	departments	department	NOUN
ajbmeb-291	98	18	,	,	PUNCT
ajbmeb-291	98	19	the	the	DET
ajbmeb-291	98	20	board	board	NOUN
ajbmeb-291	98	21	of	of	ADP
ajbmeb-291	98	22	directors	director	NOUN
ajbmeb-291	98	23	and	and	CCONJ
ajbmeb-291	98	24	the	the	DET
ajbmeb-291	98	25	committees	committee	NOUN
ajbmeb-291	98	26	emanating	emanate	VERB
ajbmeb-291	98	27	from	from	ADP
ajbmeb-291	98	28	the	the	DET
ajbmeb-291	98	29	audit	audit	NOUN
ajbmeb-291	98	30	and	and	CCONJ
ajbmeb-291	98	31	risk	risk	NOUN
ajbmeb-291	98	32	management	management	NOUN
ajbmeb-291	98	33	committee.and	committee.and	NOUN
ajbmeb-291	98	34	thenassists	thenassist	VERB
ajbmeb-291	98	35	the	the	DET
ajbmeb-291	98	36	board	board	NOUN
ajbmeb-291	98	37	of	of	ADP
ajbmeb-291	98	38	directors	director	NOUN
ajbmeb-291	98	39	in	in	ADP
ajbmeb-291	98	40	providing	provide	VERB
ajbmeb-291	98	41	information	information	NOUN
ajbmeb-291	98	42	related	relate	VERB
ajbmeb-291	98	43	to	to	ADP
ajbmeb-291	98	44	the	the	DET
ajbmeb-291	98	45	assessment	assessment	NOUN
ajbmeb-291	98	46	of	of	ADP
ajbmeb-291	98	47	risk	risk	NOUN
ajbmeb-291	98	48	policies	policy	NOUN
ajbmeb-291	98	49	and	and	CCONJ
ajbmeb-291	98	50	proceduresduringprovide	proceduresduringprovide	NOUN
ajbmeb-291	98	51	assurance	assurance	NOUN
ajbmeb-291	98	52	about	about	ADP
ajbmeb-291	98	53	risk	risk	NOUN
ajbmeb-291	98	54	management	management	NOUN
ajbmeb-291	98	55	processesthatcorrectly	processesthatcorrectly	ADV
ajbmeb-291	98	56	evaluated	evaluate	VERB
ajbmeb-291	98	57	,	,	PUNCT
ajbmeb-291	98	58	besidessubmitting	besidessubmitte	VERB
ajbmeb-291	98	59	reports	report	NOUN
ajbmeb-291	98	60	on	on	ADP
ajbmeb-291	98	61	the	the	DET
ajbmeb-291	98	62	assessment	assessment	NOUN
ajbmeb-291	98	63	of	of	ADP
ajbmeb-291	98	64	major	major	ADJ
ajbmeb-291	98	65	risks	risk	NOUN
ajbmeb-291	98	66	to	to	ADP
ajbmeb-291	98	67	the	the	DET
ajbmeb-291	98	68	board	board	NOUN
ajbmeb-291	98	69	of	of	ADP
ajbmeb-291	98	70	directors	director	NOUN
ajbmeb-291	98	71	.	.	PUNCT
ajbmeb-291	99	1	secondly	secondly	ADV
ajbmeb-291	99	2	:	:	PUNCT
ajbmeb-291	99	3	the	the	DET
ajbmeb-291	99	4	role	role	NOUN
ajbmeb-291	99	5	of	of	ADP
ajbmeb-291	99	6	internal	internal	ADJ
ajbmeb-291	99	7	audit	audit	NOUN
ajbmeb-291	99	8	in	in	ADP
ajbmeb-291	99	9	corporate	corporate	ADJ
ajbmeb-291	99	10	governance	governance	NOUN
ajbmeb-291	99	11	this	this	DET
ajbmeb-291	99	12	section	section	NOUN
ajbmeb-291	99	13	specifically	specifically	ADV
ajbmeb-291	99	14	highlights	highlight	VERB
ajbmeb-291	99	15	the	the	DET
ajbmeb-291	99	16	role	role	NOUN
ajbmeb-291	99	17	of	of	ADP
ajbmeb-291	99	18	internal	internal	ADJ
ajbmeb-291	99	19	audit	audit	NOUN
ajbmeb-291	99	20	in	in	ADP
ajbmeb-291	99	21	determining	determine	VERB
ajbmeb-291	99	22	how	how	SCONJ
ajbmeb-291	99	23	the	the	DET
ajbmeb-291	99	24	internal	internal	ADJ
ajbmeb-291	99	25	audit	audit	NOUN
ajbmeb-291	99	26	function	function	NOUN
ajbmeb-291	99	27	fits	fit	VERB
ajbmeb-291	99	28	into	into	ADP
ajbmeb-291	99	29	the	the	DET
ajbmeb-291	99	30	corporate	corporate	ADJ
ajbmeb-291	99	31	governance	governance	NOUN
ajbmeb-291	99	32	framework	framework	NOUN
ajbmeb-291	99	33	and	and	CCONJ
ajbmeb-291	99	34	its	its	PRON
ajbmeb-291	99	35	contribution	contribution	NOUN
ajbmeb-291	99	36	to	to	ADP
ajbmeb-291	99	37	corporate	corporate	ADJ
ajbmeb-291	99	38	governance.and	governance.and	NOUN
ajbmeb-291	99	39	theaccording	theaccording	NOUN
ajbmeb-291	99	40	to	to	ADP
ajbmeb-291	99	41	the	the	DET
ajbmeb-291	99	42	institute	institute	NOUN
ajbmeb-291	99	43	of	of	ADP
ajbmeb-291	99	44	internal	internal	ADJ
ajbmeb-291	99	45	auditors	auditor	NOUN
ajbmeb-291	99	46	,	,	PUNCT
ajbmeb-291	99	47	internal	internal	ADJ
ajbmeb-291	99	48	audit	audit	NOUN
ajbmeb-291	99	49	plays	play	VERB
ajbmeb-291	99	50	two	two	NUM
ajbmeb-291	99	51	essential	essential	ADJ
ajbmeb-291	99	52	roles	role	NOUN
ajbmeb-291	99	53	in	in	ADP
ajbmeb-291	99	54	corporate	corporate	ADJ
ajbmeb-291	99	55	governance	governance	NOUN
ajbmeb-291	99	56	with	with	ADP
ajbmeb-291	99	57	regard	regard	NOUN
ajbmeb-291	99	58	to	to	ADP
ajbmeb-291	99	59	:	:	PUNCT
ajbmeb-291	99	60	monitoring	monitor	VERB
ajbmeb-291	99	61	risk16and	risk16and	NOUN
ajbmeb-291	99	62	provide	provide	VERB
ajbmeb-291	99	63	safeguards	safeguard	NOUN
ajbmeb-291	99	64	with	with	ADP
ajbmeb-291	99	65	respect	respect	NOUN
ajbmeb-291	99	66	to	to	ADP
ajbmeb-291	99	67	controls.and	controls.and	X
ajbmeb-291	99	68	thein	thein	VERB
ajbmeb-291	99	69	the	the	DET
ajbmeb-291	99	70	context	context	NOUN
ajbmeb-291	99	71	of	of	ADP
ajbmeb-291	99	72	governance	governance	NOUN
ajbmeb-291	99	73	,	,	PUNCT
ajbmeb-291	99	74	the	the	DET
ajbmeb-291	99	75	main	main	ADJ
ajbmeb-291	99	76	activity	activity	NOUN
ajbmeb-291	99	77	in	in	ADP
ajbmeb-291	99	78	relation	relation	NOUN
ajbmeb-291	99	79	to	to	PART
ajbmeb-291	99	80	risk	risk	VERB
ajbmeb-291	99	81	is	be	AUX
ajbmeb-291	99	82	its	its	PRON
ajbmeb-291	99	83	control	control	NOUN
ajbmeb-291	99	84	,	,	PUNCT
ajbmeb-291	99	85	including	include	VERB
ajbmeb-291	99	86	all	all	DET
ajbmeb-291	99	87	sub	sub	NOUN
ajbmeb-291	99	88	-	-	NOUN
ajbmeb-291	99	89	steps	step	NOUN
ajbmeb-291	99	90	of	of	ADP
ajbmeb-291	99	91	risk	risk	NOUN
ajbmeb-291	99	92	identification	identification	NOUN
ajbmeb-291	99	93	,	,	PUNCT
ajbmeb-291	99	94	assessment	assessment	NOUN
ajbmeb-291	99	95	of	of	ADP
ajbmeb-291	99	96	the	the	DET
ajbmeb-291	99	97	potential	potential	ADJ
ajbmeb-291	99	98	impact	impact	NOUN
ajbmeb-291	99	99	of	of	ADP
ajbmeb-291	99	100	the	the	DET
ajbmeb-291	99	101	risk	risk	NOUN
ajbmeb-291	99	102	on	on	ADP
ajbmeb-291	99	103	the	the	DET
ajbmeb-291	99	104	organization	organization	NOUN
ajbmeb-291	99	105	,	,	PUNCT
ajbmeb-291	99	106	defining	define	VERB
ajbmeb-291	99	107	the	the	DET
ajbmeb-291	99	108	risk	risk	NOUN
ajbmeb-291	99	109	treatment	treatment	NOUN
ajbmeb-291	99	110	strategy	strategy	NOUN
ajbmeb-291	99	111	,	,	PUNCT
ajbmeb-291	99	112	and	and	CCONJ
ajbmeb-291	99	113	then	then	ADV
ajbmeb-291	99	114	monitoring	monitor	VERB
ajbmeb-291	99	115	the	the	DET
ajbmeb-291	99	116	environment	environment	NOUN
ajbmeb-291	99	117	for	for	ADP
ajbmeb-291	99	118	new	new	ADJ
ajbmeb-291	99	119	risks	risk	NOUN
ajbmeb-291	99	120	as	as	ADV
ajbmeb-291	99	121	well	well	ADV
ajbmeb-291	99	122	as	as	ADP
ajbmeb-291	99	123	monitoring	monitor	VERB
ajbmeb-291	99	124	the	the	DET
ajbmeb-291	99	125	existing	exist	VERB
ajbmeb-291	99	126	risk	risk	NOUN
ajbmeb-291	99	127	strategy	strategy	NOUN
ajbmeb-291	99	128	and	and	CCONJ
ajbmeb-291	99	129	accompanying	accompany	VERB
ajbmeb-291	99	130	controls.and	controls.and	PART
ajbmeb-291	99	131	therisk	therisk	NOUN
ajbmeb-291	99	132	is	be	AUX
ajbmeb-291	99	133	closely	closely	ADV
ajbmeb-291	99	134	related	relate	VERB
ajbmeb-291	99	135	to	to	ADP
ajbmeb-291	99	136	strategy	strategy	NOUN
ajbmeb-291	99	137	.	.	PUNCT
ajbmeb-291	100	1	and	and	CCONJ
ajbmeb-291	100	2	the	the	DET
ajbmeb-291	100	3	actions	action	NOUN
ajbmeb-291	100	4	that	that	PRON
ajbmeb-291	100	5	must	must	AUX
ajbmeb-291	100	6	be	be	AUX
ajbmeb-291	100	7	taken	take	VERB
ajbmeb-291	100	8	to	to	PART
ajbmeb-291	100	9	reduce	reduce	VERB
ajbmeb-291	100	10	or	or	CCONJ
ajbmeb-291	100	11	eliminate	eliminate	VERB
ajbmeb-291	100	12	the	the	DET
ajbmeb-291	100	13	identified	identify	VERB
ajbmeb-291	100	14	risks.and	risks.and	X
ajbmeb-291	100	15	16	16	NUM
ajbmeb-291	100	16	risk	risk	NOUN
ajbmeb-291	100	17	is	be	AUX
ajbmeb-291	100	18	the	the	DET
ajbmeb-291	100	19	potential	potential	NOUN
ajbmeb-291	100	20	for	for	ADP
ajbmeb-291	100	21	an	an	DET
ajbmeb-291	100	22	event	event	NOUN
ajbmeb-291	100	23	or	or	CCONJ
ajbmeb-291	100	24	action	action	NOUN
ajbmeb-291	100	25	,	,	PUNCT
ajbmeb-291	100	26	or	or	CCONJ
ajbmeb-291	100	27	inaction	inaction	NOUN
ajbmeb-291	100	28	,	,	PUNCT
ajbmeb-291	100	29	to	to	PART
ajbmeb-291	100	30	adversely	adversely	ADV
ajbmeb-291	100	31	affect	affect	VERB
ajbmeb-291	100	32	the	the	DET
ajbmeb-291	100	33	organization	organization	NOUN
ajbmeb-291	100	34	or	or	CCONJ
ajbmeb-291	100	35	activity	activity	NOUN
ajbmeb-291	100	36	under	under	ADP
ajbmeb-291	100	37	review	review	NOUN
ajbmeb-291	100	38	.	.	PUNCT
ajbmeb-291	101	1	thus	thus	ADV
ajbmeb-291	101	2	,	,	PUNCT
ajbmeb-291	101	3	risk	risk	NOUN
ajbmeb-291	101	4	is	be	AUX
ajbmeb-291	101	5	the	the	DET
ajbmeb-291	101	6	chance	chance	NOUN
ajbmeb-291	101	7	or	or	CCONJ
ajbmeb-291	101	8	probability	probability	NOUN
ajbmeb-291	101	9	of	of	ADP
ajbmeb-291	101	10	something	something	PRON
ajbmeb-291	101	11	bad	bad	ADJ
ajbmeb-291	101	12	happening	happen	VERB
ajbmeb-291	101	13	and	and	CCONJ
ajbmeb-291	101	14	includes	include	VERB
ajbmeb-291	101	15	the	the	DET
ajbmeb-291	101	16	opportunity	opportunity	NOUN
ajbmeb-291	101	17	cost	cost	NOUN
ajbmeb-291	101	18	associated	associate	VERB
ajbmeb-291	101	19	with	with	ADP
ajbmeb-291	101	20	not	not	PART
ajbmeb-291	101	21	taking	take	VERB
ajbmeb-291	101	22	action	action	NOUN
ajbmeb-291	101	23	.	.	PUNCT
ajbmeb-291	102	1	american	american	ADJ
ajbmeb-291	102	2	journal	journal	PROPN
ajbmeb-291	102	3	of	of	ADP
ajbmeb-291	102	4	business	business	NOUN
ajbmeb-291	102	5	management	management	NOUN
ajbmeb-291	102	6	,	,	PUNCT
ajbmeb-291	102	7	economics	economic	NOUN
ajbmeb-291	102	8	and	and	CCONJ
ajbmeb-291	102	9	banking	banking	NOUN
ajbmeb-291	102	10	volume	volume	NOUN
ajbmeb-291	102	11	7	7	NUM
ajbmeb-291	102	12	,	,	PUNCT
ajbmeb-291	102	13	dec	dec	PROPN
ajbmeb-291	102	14	.	.	PROPN
ajbmeb-291	102	15	,	,	PUNCT
ajbmeb-291	102	16	2022	2022	NUM
ajbmeb-291	102	17	p	p	NOUN
ajbmeb-291	102	18	a	a	DET
ajbmeb-291	102	19	g	g	NOUN
ajbmeb-291	102	20	e	e	NOUN
ajbmeb-291	102	21	|	|	ADV
ajbmeb-291	102	22	80	80	NUM
ajbmeb-291	102	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-291	102	24	thethe	thethe	PROPN
ajbmeb-291	102	25	institute	institute	PROPN
ajbmeb-291	102	26	of	of	ADP
ajbmeb-291	102	27	internal	internal	ADJ
ajbmeb-291	102	28	auditors	auditor	NOUN
ajbmeb-291	102	29	(	(	PUNCT
ajbmeb-291	102	30	2002	2002	NUM
ajbmeb-291	102	31	)	)	PUNCT
ajbmeb-291	102	32	summarized	summarize	VERB
ajbmeb-291	102	33	the	the	DET
ajbmeb-291	102	34	role	role	NOUN
ajbmeb-291	102	35	of	of	ADP
ajbmeb-291	102	36	the	the	DET
ajbmeb-291	102	37	internal	internal	ADJ
ajbmeb-291	102	38	audit	audit	NOUN
ajbmeb-291	102	39	function	function	NOUN
ajbmeb-291	102	40	in	in	ADP
ajbmeb-291	102	41	relation	relation	NOUN
ajbmeb-291	102	42	to	to	PART
ajbmeb-291	102	43	risk	risk	VERB
ajbmeb-291	102	44	as	as	ADP
ajbmeb-291	102	45	follows17	follows17	NOUN
ajbmeb-291	102	46	:	:	PUNCT
ajbmeb-291	102	47	•	•	NUM
ajbmeb-291	102	48	evaluate	evaluate	VERB
ajbmeb-291	102	49	the	the	DET
ajbmeb-291	102	50	current	current	ADJ
ajbmeb-291	102	51	risks	risk	NOUN
ajbmeb-291	102	52	of	of	ADP
ajbmeb-291	102	53	the	the	DET
ajbmeb-291	102	54	controlled	control	VERB
ajbmeb-291	102	55	area	area	NOUN
ajbmeb-291	102	56	and	and	CCONJ
ajbmeb-291	102	57	report	report	VERB
ajbmeb-291	102	58	this	this	DET
ajbmeb-291	102	59	assessment	assessment	NOUN
ajbmeb-291	102	60	to	to	ADP
ajbmeb-291	102	61	management	management	NOUN
ajbmeb-291	102	62	or	or	CCONJ
ajbmeb-291	102	63	the	the	DET
ajbmeb-291	102	64	audit	audit	NOUN
ajbmeb-291	102	65	committee	committee	NOUN
ajbmeb-291	102	66	,	,	PUNCT
ajbmeb-291	102	67	or	or	CCONJ
ajbmeb-291	102	68	both	both	PRON
ajbmeb-291	102	69	.	.	PUNCT
ajbmeb-291	103	1	•	•	ADV
ajbmeb-291	103	2	develop	develop	VERB
ajbmeb-291	103	3	a	a	DET
ajbmeb-291	103	4	plan	plan	NOUN
ajbmeb-291	103	5	to	to	PART
ajbmeb-291	103	6	systematically	systematically	ADV
ajbmeb-291	103	7	assess	assess	VERB
ajbmeb-291	103	8	risks	risk	NOUN
ajbmeb-291	103	9	across	across	ADP
ajbmeb-291	103	10	the	the	DET
ajbmeb-291	103	11	organisation	organisation	NOUN
ajbmeb-291	103	12	.	.	PUNCT
ajbmeb-291	104	1	•	•	NUM
ajbmeb-291	104	2	lead	lead	VERB
ajbmeb-291	104	3	risk	risk	NOUN
ajbmeb-291	104	4	management	management	NOUN
ajbmeb-291	104	5	activities	activity	NOUN
ajbmeb-291	104	6	when	when	SCONJ
ajbmeb-291	104	7	a	a	DET
ajbmeb-291	104	8	vacuum	vacuum	NOUN
ajbmeb-291	104	9	occurs	occur	VERB
ajbmeb-291	104	10	within	within	ADP
ajbmeb-291	104	11	the	the	DET
ajbmeb-291	104	12	organization	organization	NOUN
ajbmeb-291	104	13	.	.	PUNCT
ajbmeb-291	105	1	•	•	NUM
ajbmeb-291	105	2	facilitate	facilitate	NOUN
ajbmeb-291	105	3	risk	risk	NOUN
ajbmeb-291	105	4	assessment	assessment	NOUN
ajbmeb-291	105	5	through	through	ADP
ajbmeb-291	105	6	risk	risk	NOUN
ajbmeb-291	105	7	self	self	NOUN
ajbmeb-291	105	8	-	-	PUNCT
ajbmeb-291	105	9	assessment	assessment	NOUN
ajbmeb-291	105	10	techniques	technique	NOUN
ajbmeb-291	105	11	.	.	PUNCT
ajbmeb-291	106	1	•	•	NUM
ajbmeb-291	106	2	evaluate	evaluate	VERB
ajbmeb-291	106	3	the	the	DET
ajbmeb-291	106	4	risks	risk	NOUN
ajbmeb-291	106	5	associated	associate	VERB
ajbmeb-291	106	6	with	with	ADP
ajbmeb-291	106	7	new	new	ADJ
ajbmeb-291	106	8	computing	compute	VERB
ajbmeb-291	106	9	developments	development	NOUN
ajbmeb-291	106	10	and	and	CCONJ
ajbmeb-291	106	11	stop	stop	VERB
ajbmeb-291	106	12	the	the	DET
ajbmeb-291	106	13	project	project	NOUN
ajbmeb-291	106	14	if	if	SCONJ
ajbmeb-291	106	15	the	the	DET
ajbmeb-291	106	16	risks	risk	NOUN
ajbmeb-291	106	17	are	be	AUX
ajbmeb-291	106	18	not	not	PART
ajbmeb-291	106	19	controlled	control	VERB
ajbmeb-291	106	20	at	at	ADP
ajbmeb-291	106	21	predetermined	predetermine	VERB
ajbmeb-291	106	22	acceptable	acceptable	ADJ
ajbmeb-291	106	23	levels	level	NOUN
ajbmeb-291	106	24	.	.	PUNCT
ajbmeb-291	107	1	•	•	NUM
ajbmeb-291	107	2	assist	assist	VERB
ajbmeb-291	107	3	management	management	NOUN
ajbmeb-291	107	4	in	in	ADP
ajbmeb-291	107	5	implementing	implement	VERB
ajbmeb-291	107	6	the	the	DET
ajbmeb-291	107	7	risk	risk	NOUN
ajbmeb-291	107	8	model	model	NOUN
ajbmeb-291	107	9	across	across	ADP
ajbmeb-291	107	10	the	the	DET
ajbmeb-291	107	11	organisation	organisation	NOUN
ajbmeb-291	107	12	.	.	PUNCT
ajbmeb-291	108	1	in	in	ADP
ajbmeb-291	108	2	addition	addition	NOUN
ajbmeb-291	108	3	to	to	ADP
ajbmeb-291	108	4	risk	risk	NOUN
ajbmeb-291	108	5	control	control	NOUN
ajbmeb-291	108	6	,	,	PUNCT
ajbmeb-291	108	7	the	the	DET
ajbmeb-291	108	8	internal	internal	ADJ
ajbmeb-291	108	9	audit	audit	NOUN
ajbmeb-291	108	10	function	function	NOUN
ajbmeb-291	108	11	provides	provide	VERB
ajbmeb-291	108	12	assurance	assurance	NOUN
ajbmeb-291	108	13	on	on	ADP
ajbmeb-291	108	14	internal	internal	ADJ
ajbmeb-291	108	15	controls.and	controls.and	NUM
ajbmeb-291	108	16	thecontrols	thecontrol	NOUN
ajbmeb-291	108	17	are	be	AUX
ajbmeb-291	108	18	in	in	ADP
ajbmeb-291	108	19	place	place	NOUN
ajbmeb-291	108	20	to	to	PART
ajbmeb-291	108	21	address	address	VERB
ajbmeb-291	108	22	risks	risk	NOUN
ajbmeb-291	108	23	.	.	PUNCT
ajbmeb-291	109	1	control	control	NOUN
ajbmeb-291	109	2	is	be	AUX
ajbmeb-291	109	3	any	any	DET
ajbmeb-291	109	4	action	action	NOUN
ajbmeb-291	109	5	taken	take	VERB
ajbmeb-291	109	6	by	by	ADP
ajbmeb-291	109	7	management	management	NOUN
ajbmeb-291	109	8	to	to	PART
ajbmeb-291	109	9	enhance	enhance	VERB
ajbmeb-291	109	10	the	the	DET
ajbmeb-291	109	11	likelihood	likelihood	NOUN
ajbmeb-291	109	12	of	of	ADP
ajbmeb-291	109	13	achieving	achieve	VERB
ajbmeb-291	109	14	set	set	VERB
ajbmeb-291	109	15	goals	goal	NOUN
ajbmeb-291	109	16	and	and	CCONJ
ajbmeb-291	109	17	objectives	objective	NOUN
ajbmeb-291	109	18	.	.	PUNCT
ajbmeb-291	110	1	the	the	DET
ajbmeb-291	110	2	institute	institute	PROPN
ajbmeb-291	110	3	of	of	ADP
ajbmeb-291	110	4	internal	internal	ADJ
ajbmeb-291	110	5	auditors	auditor	NOUN
ajbmeb-291	110	6	(	(	PUNCT
ajbmeb-291	110	7	2002	2002	NUM
ajbmeb-291	110	8	)	)	PUNCT
ajbmeb-291	110	9	summarized	summarize	VERB
ajbmeb-291	110	10	the	the	DET
ajbmeb-291	110	11	role	role	NOUN
ajbmeb-291	110	12	of	of	ADP
ajbmeb-291	110	13	the	the	DET
ajbmeb-291	110	14	internal	internal	ADJ
ajbmeb-291	110	15	audit	audit	NOUN
ajbmeb-291	110	16	function	function	NOUN
ajbmeb-291	110	17	in	in	ADP
ajbmeb-291	110	18	relation	relation	NOUN
ajbmeb-291	110	19	to	to	ADP
ajbmeb-291	110	20	internal	internal	ADJ
ajbmeb-291	110	21	control	control	NOUN
ajbmeb-291	110	22	as	as	ADP
ajbmeb-291	110	23	follows18	follows18	ADJ
ajbmeb-291	110	24	:	:	PUNCT
ajbmeb-291	110	25	•	•	NOUN
ajbmeb-291	110	26	assist	assist	VERB
ajbmeb-291	110	27	management	management	NOUN
ajbmeb-291	110	28	in	in	ADP
ajbmeb-291	110	29	designing	design	VERB
ajbmeb-291	110	30	a	a	DET
ajbmeb-291	110	31	comprehensive	comprehensive	ADJ
ajbmeb-291	110	32	assessment	assessment	NOUN
ajbmeb-291	110	33	,	,	PUNCT
ajbmeb-291	110	34	including	include	VERB
ajbmeb-291	110	35	testing	testing	NOUN
ajbmeb-291	110	36	of	of	ADP
ajbmeb-291	110	37	controls	control	NOUN
ajbmeb-291	110	38	across	across	ADP
ajbmeb-291	110	39	the	the	DET
ajbmeb-291	110	40	organisation	organisation	NOUN
ajbmeb-291	110	41	.	.	PUNCT
ajbmeb-291	111	1	•	•	NOUN
ajbmeb-291	111	2	testing	testing	NOUN
ajbmeb-291	111	3	compliance	compliance	NOUN
ajbmeb-291	111	4	with	with	ADP
ajbmeb-291	111	5	controls	control	NOUN
ajbmeb-291	111	6	in	in	ADP
ajbmeb-291	111	7	functional	functional	ADJ
ajbmeb-291	111	8	areas	area	NOUN
ajbmeb-291	111	9	,	,	PUNCT
ajbmeb-291	111	10	reporting	report	VERB
ajbmeb-291	111	11	results	result	NOUN
ajbmeb-291	111	12	to	to	ADP
ajbmeb-291	111	13	management	management	NOUN
ajbmeb-291	111	14	and	and	CCONJ
ajbmeb-291	111	15	,	,	PUNCT
ajbmeb-291	111	16	if	if	SCONJ
ajbmeb-291	111	17	relevant	relevant	ADJ
ajbmeb-291	111	18	,	,	PUNCT
ajbmeb-291	111	19	to	to	ADP
ajbmeb-291	111	20	the	the	DET
ajbmeb-291	111	21	audit	audit	NOUN
ajbmeb-291	111	22	committee	committee	NOUN
ajbmeb-291	111	23	.	.	PUNCT
ajbmeb-291	112	1	•	•	NUM
ajbmeb-291	112	2	assisting	assist	VERB
ajbmeb-291	112	3	management	management	NOUN
ajbmeb-291	112	4	in	in	ADP
ajbmeb-291	112	5	preparing	prepare	VERB
ajbmeb-291	112	6	a	a	DET
ajbmeb-291	112	7	report	report	NOUN
ajbmeb-291	112	8	on	on	ADP
ajbmeb-291	112	9	the	the	DET
ajbmeb-291	112	10	effectiveness	effectiveness	NOUN
ajbmeb-291	112	11	of	of	ADP
ajbmeb-291	112	12	internal	internal	ADJ
ajbmeb-291	112	13	controls	control	NOUN
ajbmeb-291	112	14	.	.	PUNCT
ajbmeb-291	113	1	•	•	NUM
ajbmeb-291	113	2	identification	identification	NOUN
ajbmeb-291	113	3	of	of	ADP
ajbmeb-291	113	4	significant	significant	ADJ
ajbmeb-291	113	5	deficiencies	deficiency	NOUN
ajbmeb-291	113	6	in	in	ADP
ajbmeb-291	113	7	control	control	NOUN
ajbmeb-291	113	8	,	,	PUNCT
ajbmeb-291	113	9	including	include	VERB
ajbmeb-291	113	10	elements	element	NOUN
ajbmeb-291	113	11	of	of	ADP
ajbmeb-291	113	12	tone	tone	NOUN
ajbmeb-291	113	13	at	at	ADP
ajbmeb-291	113	14	the	the	DET
ajbmeb-291	113	15	top	top	NOUN
ajbmeb-291	113	16	,	,	PUNCT
ajbmeb-291	113	17	and	and	CCONJ
ajbmeb-291	113	18	reporting	report	VERB
ajbmeb-291	113	19	to	to	ADP
ajbmeb-291	113	20	the	the	DET
ajbmeb-291	113	21	audit	audit	NOUN
ajbmeb-291	113	22	committee	committee	NOUN
ajbmeb-291	113	23	(	(	PUNCT
ajbmeb-291	113	24	for	for	ADP
ajbmeb-291	113	25	areas	area	NOUN
ajbmeb-291	113	26	examined	examine	VERB
ajbmeb-291	113	27	)	)	PUNCT
ajbmeb-291	113	28	.	.	PUNCT
ajbmeb-291	114	1	•	•	NUM
ajbmeb-291	114	2	implement	implement	VERB
ajbmeb-291	114	3	computerized	computerized	ADJ
ajbmeb-291	114	4	testing	testing	NOUN
ajbmeb-291	114	5	techniques	technique	NOUN
ajbmeb-291	114	6	,	,	PUNCT
ajbmeb-291	114	7	such	such	ADJ
ajbmeb-291	114	8	as	as	ADP
ajbmeb-291	114	9	continuous	continuous	ADJ
ajbmeb-291	114	10	monitoring	monitoring	NOUN
ajbmeb-291	114	11	techniques	technique	NOUN
ajbmeb-291	114	12	,	,	PUNCT
ajbmeb-291	114	13	to	to	PART
ajbmeb-291	114	14	monitor	monitor	VERB
ajbmeb-291	114	15	the	the	DET
ajbmeb-291	114	16	effectiveness	effectiveness	NOUN
ajbmeb-291	114	17	of	of	ADP
ajbmeb-291	114	18	controls	control	NOUN
ajbmeb-291	114	19	.	.	PUNCT
ajbmeb-291	115	1	•	•	NUM
ajbmeb-291	115	2	facilitate	facilitate	NOUN
ajbmeb-291	115	3	understanding	understanding	NOUN
ajbmeb-291	115	4	and	and	CCONJ
ajbmeb-291	115	5	development	development	NOUN
ajbmeb-291	115	6	of	of	ADP
ajbmeb-291	115	7	controls	control	NOUN
ajbmeb-291	115	8	within	within	ADP
ajbmeb-291	115	9	functional	functional	ADJ
ajbmeb-291	115	10	areas	area	NOUN
ajbmeb-291	115	11	through	through	ADP
ajbmeb-291	115	12	control	control	NOUN
ajbmeb-291	115	13	self	self	NOUN
ajbmeb-291	115	14	-	-	PUNCT
ajbmeb-291	115	15	assessment	assessment	NOUN
ajbmeb-291	115	16	techniques	technique	NOUN
ajbmeb-291	115	17	.	.	PUNCT
ajbmeb-291	116	1	locate(emile	locate(emile	PROPN
ajbmeb-291	116	2	wolf	wolf	PROPN
ajbmeb-291	116	3	international	international	PROPN
ajbmeb-291	116	4	,	,	PUNCT
ajbmeb-291	116	5	2010)the	2010)the	DET
ajbmeb-291	116	6	important	important	ADJ
ajbmeb-291	116	7	roles	role	NOUN
ajbmeb-291	116	8	of	of	ADP
ajbmeb-291	116	9	internal	internal	ADJ
ajbmeb-291	116	10	audit	audit	NOUN
ajbmeb-291	116	11	in	in	ADP
ajbmeb-291	116	12	an	an	DET
ajbmeb-291	116	13	organisation	organisation	NOUN
ajbmeb-291	116	14	,	,	PUNCT
ajbmeb-291	116	15	all	all	PRON
ajbmeb-291	116	16	designed	design	VERB
ajbmeb-291	116	17	to	to	PART
ajbmeb-291	116	18	assist	assist	VERB
ajbmeb-291	116	19	an	an	DET
ajbmeb-291	116	20	organization	organization	NOUN
ajbmeb-291	116	21	in	in	ADP
ajbmeb-291	116	22	achieving	achieve	VERB
ajbmeb-291	116	23	effective	effective	ADJ
ajbmeb-291	116	24	corporate	corporate	ADJ
ajbmeb-291	116	25	governance	governance	NOUN
ajbmeb-291	116	26	,	,	PUNCT
ajbmeb-291	116	27	which	which	PRON
ajbmeb-291	116	28	is	be	AUX
ajbmeb-291	116	29	asfollows	asfollow	VERB
ajbmeb-291	116	30	19	19	NUM
ajbmeb-291	116	31	:	:	SYM
ajbmeb-291	116	32	•	•	ADP
ajbmeb-291	116	33	internal	internal	ADJ
ajbmeb-291	116	34	audit	audit	NOUN
ajbmeb-291	116	35	helps	help	VERB
ajbmeb-291	116	36	management	management	NOUN
ajbmeb-291	116	37	monitor	monitor	NOUN
ajbmeb-291	116	38	controls	control	NOUN
ajbmeb-291	116	39	within	within	ADP
ajbmeb-291	116	40	the	the	DET
ajbmeb-291	116	41	entity	entity	NOUN
ajbmeb-291	116	42	,	,	PUNCT
ajbmeb-291	116	43	the	the	DET
ajbmeb-291	116	44	managerial	managerial	ADJ
ajbmeb-291	116	45	task	task	NOUN
ajbmeb-291	116	46	of	of	ADP
ajbmeb-291	116	47	monitoring	monitoring	NOUN
ajbmeb-291	116	48	controls	control	NOUN
ajbmeb-291	116	49	may	may	AUX
ajbmeb-291	116	50	become	become	VERB
ajbmeb-291	116	51	difficult	difficult	ADJ
ajbmeb-291	116	52	as	as	ADP
ajbmeb-291	116	53	the	the	DET
ajbmeb-291	116	54	size	size	NOUN
ajbmeb-291	116	55	and	and	CCONJ
ajbmeb-291	116	56	complexity	complexity	NOUN
ajbmeb-291	116	57	of	of	ADP
ajbmeb-291	116	58	the	the	DET
ajbmeb-291	116	59	entity	entity	NOUN
ajbmeb-291	116	60	increases	increase	NOUN
ajbmeb-291	116	61	;	;	PUNCT
ajbmeb-291	116	62	thus	thus	ADV
ajbmeb-291	116	63	,	,	PUNCT
ajbmeb-291	116	64	internal	internal	ADJ
ajbmeb-291	116	65	audit	audit	NOUN
ajbmeb-291	116	66	can	can	AUX
ajbmeb-291	116	67	be	be	AUX
ajbmeb-291	116	68	a	a	DET
ajbmeb-291	116	69	useful	useful	ADJ
ajbmeb-291	116	70	management	management	NOUN
ajbmeb-291	116	71	tool	tool	NOUN
ajbmeb-291	116	72	for	for	ADP
ajbmeb-291	116	73	monitoring	monitor	VERB
ajbmeb-291	116	74	controls	control	NOUN
ajbmeb-291	116	75	.	.	PUNCT
ajbmeb-291	117	1	•	•	NUM
ajbmeb-291	117	2	the	the	DET
ajbmeb-291	117	3	internal	internal	ADJ
ajbmeb-291	117	4	audit	audit	NOUN
ajbmeb-291	117	5	function	function	NOUN
ajbmeb-291	117	6	can	can	AUX
ajbmeb-291	117	7	be	be	AUX
ajbmeb-291	117	8	used	use	VERB
ajbmeb-291	117	9	to	to	PART
ajbmeb-291	117	10	monitor	monitor	VERB
ajbmeb-291	117	11	the	the	DET
ajbmeb-291	117	12	efficiency	efficiency	NOUN
ajbmeb-291	117	13	of	of	ADP
ajbmeb-291	117	14	operations	operation	NOUN
ajbmeb-291	117	15	,	,	PUNCT
ajbmeb-291	117	16	this	this	PRON
ajbmeb-291	117	17	is	be	AUX
ajbmeb-291	117	18	to	to	PART
ajbmeb-291	117	19	ensure	ensure	VERB
ajbmeb-291	117	20	efficient	efficient	ADJ
ajbmeb-291	117	21	and	and	CCONJ
ajbmeb-291	117	22	effective	effective	ADJ
ajbmeb-291	117	23	use	use	NOUN
ajbmeb-291	117	24	of	of	ADP
ajbmeb-291	117	25	resources	resource	NOUN
ajbmeb-291	117	26	,	,	PUNCT
ajbmeb-291	117	27	especially	especially	ADV
ajbmeb-291	117	28	in	in	ADP
ajbmeb-291	117	29	a	a	DET
ajbmeb-291	117	30	competitive	competitive	ADJ
ajbmeb-291	117	31	market	market	NOUN
ajbmeb-291	117	32	.	.	PUNCT
ajbmeb-291	118	1	17eke	17eke	ADJ
ajbmeb-291	118	2	gift	gift	NOUN
ajbmeb-291	118	3	o	o	NOUN
ajbmeb-291	118	4	(	(	PUNCT
ajbmeb-291	118	5	2018	2018	NUM
ajbmeb-291	118	6	)	)	PUNCT
ajbmeb-291	118	7	,	,	PUNCT
ajbmeb-291	118	8	“	"	PUNCT
ajbmeb-291	118	9	internal	internal	ADJ
ajbmeb-291	118	10	audit	audit	NOUN
ajbmeb-291	118	11	and	and	CCONJ
ajbmeb-291	118	12	corporate	corporate	ADJ
ajbmeb-291	118	13	governance	governance	NOUN
ajbmeb-291	118	14	effectiveness	effectiveness	NOUN
ajbmeb-291	118	15	in	in	ADP
ajbmeb-291	118	16	universities	university	NOUN
ajbmeb-291	118	17	in	in	ADP
ajbmeb-291	118	18	rivers	river	NOUN
ajbmeb-291	118	19	state	state	PROPN
ajbmeb-291	118	20	”	"	PUNCT
ajbmeb-291	118	21	,	,	PUNCT
ajbmeb-291	118	22	european	european	PROPN
ajbmeb-291	118	23	journal	journal	PROPN
ajbmeb-291	118	24	of	of	ADP
ajbmeb-291	118	25	accounting	accounting	NOUN
ajbmeb-291	118	26	,	,	PUNCT
ajbmeb-291	118	27	auditing	auditing	NOUN
ajbmeb-291	118	28	,	,	PUNCT
ajbmeb-291	118	29	and	and	CCONJ
ajbmeb-291	118	30	finance	finance	NOUN
ajbmeb-291	118	31	research	research	NOUN
ajbmeb-291	118	32	,	,	PUNCT
ajbmeb-291	118	33	vol.6	vol.6	PROPN
ajbmeb-291	118	34	,	,	PUNCT
ajbmeb-291	118	35	no.4	no.4	PROPN
ajbmeb-291	118	36	,	,	PUNCT
ajbmeb-291	118	37	p	p	ADJ
ajbmeb-291	118	38	41	41	NUM
ajbmeb-291	118	39	-	-	SYM
ajbmeb-291	118	40	42	42	NUM
ajbmeb-291	118	41	.	.	PUNCT
ajbmeb-291	118	42	18	18	NUM
ajbmeb-291	118	43	institute	institute	NOUN
ajbmeb-291	118	44	of	of	ADP
ajbmeb-291	118	45	internal	internal	ADJ
ajbmeb-291	118	46	auditors	auditor	NOUN
ajbmeb-291	118	47	(	(	PUNCT
ajbmeb-291	118	48	2000	2000	NUM
ajbmeb-291	118	49	)	)	PUNCT
ajbmeb-291	118	50	.	.	PUNCT
ajbmeb-291	119	1	“	"	PUNCT
ajbmeb-291	119	2	standards	standard	NOUN
ajbmeb-291	119	3	for	for	ADP
ajbmeb-291	119	4	the	the	DET
ajbmeb-291	119	5	professional	professional	ADJ
ajbmeb-291	119	6	practice	practice	NOUN
ajbmeb-291	119	7	of	of	ADP
ajbmeb-291	119	8	internal	internal	ADJ
ajbmeb-291	119	9	auditing	auditing	NOUN
ajbmeb-291	119	10	altamonte	altamonte	PROPN
ajbmeb-291	119	11	springs	springs	PROPN
ajbmeb-291	119	12	”	"	PUNCT
ajbmeb-291	119	13	,	,	PUNCT
ajbmeb-291	119	14	florida	florida	PROPN
ajbmeb-291	119	15	:	:	PUNCT
ajbmeb-291	119	16	the	the	DET
ajbmeb-291	119	17	institute	institute	PROPN
ajbmeb-291	119	18	of	of	ADP
ajbmeb-291	119	19	internal	internal	ADJ
ajbmeb-291	119	20	auditors	auditor	NOUN
ajbmeb-291	119	21	research	research	NOUN
ajbmeb-291	119	22	foundation	foundation	NOUN
ajbmeb-291	119	23	.	.	PUNCT
ajbmeb-291	120	1	19	19	NUM
ajbmeb-291	120	2	emile	emile	PROPN
ajbmeb-291	120	3	wolf	wolf	PROPN
ajbmeb-291	120	4	international	international	PROPN
ajbmeb-291	120	5	(	(	PUNCT
ajbmeb-291	120	6	2010	2010	NUM
ajbmeb-291	120	7	)	)	PUNCT
ajbmeb-291	120	8	.	.	PUNCT
ajbmeb-291	121	1	"	"	PUNCT
ajbmeb-291	121	2	advanced	advanced	ADJ
ajbmeb-291	121	3	audit	audit	NOUN
ajbmeb-291	121	4	and	and	CCONJ
ajbmeb-291	121	5	assurance	assurance	NOUN
ajbmeb-291	121	6	:	:	PUNCT
ajbmeb-291	121	7	international	international	ADJ
ajbmeb-291	121	8	"	"	PUNCT
ajbmeb-291	121	9	.	.	PUNCT
ajbmeb-291	121	10	berkshire	berkshire	PROPN
ajbmeb-291	121	11	:	:	PUNCT
ajbmeb-291	121	12	emile	emile	PROPN
ajbmeb-291	121	13	wolf	wolf	PROPN
ajbmeb-291	121	14	publishing	publishing	PROPN
ajbmeb-291	121	15	ltd	ltd	PROPN
ajbmeb-291	121	16	.	.	PROPN
ajbmeb-291	121	17	american	american	PROPN
ajbmeb-291	121	18	journal	journal	PROPN
ajbmeb-291	121	19	of	of	ADP
ajbmeb-291	121	20	business	business	NOUN
ajbmeb-291	121	21	management	management	NOUN
ajbmeb-291	121	22	,	,	PUNCT
ajbmeb-291	121	23	economics	economic	NOUN
ajbmeb-291	121	24	and	and	CCONJ
ajbmeb-291	121	25	banking	banking	NOUN
ajbmeb-291	121	26	volume	volume	NOUN
ajbmeb-291	121	27	7	7	NUM
ajbmeb-291	121	28	,	,	PUNCT
ajbmeb-291	121	29	dec	dec	PROPN
ajbmeb-291	121	30	.	.	PROPN
ajbmeb-291	121	31	,	,	PUNCT
ajbmeb-291	121	32	2022	2022	NUM
ajbmeb-291	121	33	p	p	NOUN
ajbmeb-291	121	34	a	a	DET
ajbmeb-291	121	35	g	g	NOUN
ajbmeb-291	121	36	e	e	NOUN
ajbmeb-291	121	37	|	|	NOUN
ajbmeb-291	121	38	81	81	NUM
ajbmeb-291	121	39	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	121	40	•	•	NOUN
ajbmeb-291	121	41	in	in	ADP
ajbmeb-291	121	42	countries	country	NOUN
ajbmeb-291	121	43	where	where	SCONJ
ajbmeb-291	121	44	there	there	PRON
ajbmeb-291	121	45	are	be	VERB
ajbmeb-291	121	46	a	a	DET
ajbmeb-291	121	47	large	large	ADJ
ajbmeb-291	121	48	number	number	NOUN
ajbmeb-291	121	49	of	of	ADP
ajbmeb-291	121	50	legal	legal	ADJ
ajbmeb-291	121	51	and	and	CCONJ
ajbmeb-291	121	52	accounting	accounting	NOUN
ajbmeb-291	121	53	regulations	regulation	NOUN
ajbmeb-291	121	54	,	,	PUNCT
ajbmeb-291	121	55	management	management	NOUN
ajbmeb-291	121	56	can	can	AUX
ajbmeb-291	121	57	use	use	VERB
ajbmeb-291	121	58	internal	internal	ADJ
ajbmeb-291	121	59	auditors	auditor	NOUN
ajbmeb-291	121	60	to	to	PART
ajbmeb-291	121	61	ensure	ensure	VERB
ajbmeb-291	121	62	compliance	compliance	NOUN
ajbmeb-291	121	63	with	with	ADP
ajbmeb-291	121	64	laws	law	NOUN
ajbmeb-291	121	65	and	and	CCONJ
ajbmeb-291	121	66	regulations	regulation	NOUN
ajbmeb-291	121	67	.	.	PUNCT
ajbmeb-291	122	1	•	•	NUM
ajbmeb-291	122	2	for	for	ADP
ajbmeb-291	122	3	organizations	organization	NOUN
ajbmeb-291	122	4	that	that	PRON
ajbmeb-291	122	5	operate	operate	VERB
ajbmeb-291	122	6	complex	complex	ADJ
ajbmeb-291	122	7	it	it	PRON
ajbmeb-291	122	8	systems	system	NOUN
ajbmeb-291	122	9	,	,	PUNCT
ajbmeb-291	122	10	the	the	DET
ajbmeb-291	122	11	internal	internal	ADJ
ajbmeb-291	122	12	audit	audit	NOUN
ajbmeb-291	122	13	function	function	NOUN
ajbmeb-291	122	14	can	can	AUX
ajbmeb-291	122	15	assist	assist	VERB
ajbmeb-291	122	16	management	management	NOUN
ajbmeb-291	122	17	in	in	ADP
ajbmeb-291	122	18	reviewing	review	VERB
ajbmeb-291	122	19	the	the	DET
ajbmeb-291	122	20	effectiveness	effectiveness	NOUN
ajbmeb-291	122	21	of	of	ADP
ajbmeb-291	122	22	controls	control	NOUN
ajbmeb-291	122	23	within	within	ADP
ajbmeb-291	122	24	those	those	DET
ajbmeb-291	122	25	systems	system	NOUN
ajbmeb-291	122	26	.	.	PUNCT
ajbmeb-291	123	1	and	and	CCONJ
ajbmeb-291	123	2	thein	thein	VERB
ajbmeb-291	123	3	the	the	DET
ajbmeb-291	123	4	discussion	discussion	NOUN
ajbmeb-291	123	5	on	on	ADP
ajbmeb-291	123	6	the	the	DET
ajbmeb-291	123	7	role	role	NOUN
ajbmeb-291	123	8	of	of	ADP
ajbmeb-291	123	9	internal	internal	ADJ
ajbmeb-291	123	10	audit	audit	NOUN
ajbmeb-291	123	11	in	in	ADP
ajbmeb-291	123	12	corporate	corporate	ADJ
ajbmeb-291	123	13	governance	governance	NOUN
ajbmeb-291	123	14	,	,	PUNCT
ajbmeb-291	123	15	addresswhoever	addresswhoever	PROPN
ajbmeb-291	123	16	(	(	PUNCT
ajbmeb-291	123	17	karagiorgos	karagiorgos	PROPN
ajbmeb-291	123	18	,	,	PUNCT
ajbmeb-291	123	19	drogalas	drogala	NOUN
ajbmeb-291	123	20	,	,	PUNCT
ajbmeb-291	123	21	gotzamanis	gotzamanis	VERB
ajbmeb-291	123	22	,	,	PUNCT
ajbmeb-291	123	23	tampakoudis)this	tampakoudis)this	DET
ajbmeb-291	123	24	issue	issue	NOUN
ajbmeb-291	123	25	is	be	AUX
ajbmeb-291	123	26	examined	examine	VERB
ajbmeb-291	123	27	by	by	ADP
ajbmeb-291	123	28	examining	examine	VERB
ajbmeb-291	123	29	the	the	DET
ajbmeb-291	123	30	relationship	relationship	NOUN
ajbmeb-291	123	31	between	between	ADP
ajbmeb-291	123	32	internal	internal	ADJ
ajbmeb-291	123	33	audit	audit	NOUN
ajbmeb-291	123	34	and	and	CCONJ
ajbmeb-291	123	35	the	the	DET
ajbmeb-291	123	36	basic	basic	ADJ
ajbmeb-291	123	37	elements	element	NOUN
ajbmeb-291	123	38	of	of	ADP
ajbmeb-291	123	39	corporate	corporate	ADJ
ajbmeb-291	123	40	governance	governance	NOUN
ajbmeb-291	123	41	.	.	PUNCT
ajbmeb-291	124	1	they	they	PRON
ajbmeb-291	124	2	indicated	indicate	VERB
ajbmeb-291	124	3	that	that	SCONJ
ajbmeb-291	124	4	,	,	PUNCT
ajbmeb-291	124	5	with	with	ADP
ajbmeb-291	124	6	regard	regard	NOUN
ajbmeb-291	124	7	to	to	ADP
ajbmeb-291	124	8	the	the	DET
ajbmeb-291	124	9	relationship	relationship	NOUN
ajbmeb-291	124	10	between	between	ADP
ajbmeb-291	124	11	the	the	DET
ajbmeb-291	124	12	internal	internal	ADJ
ajbmeb-291	124	13	auditor	auditor	NOUN
ajbmeb-291	124	14	and	and	CCONJ
ajbmeb-291	124	15	managers	manager	NOUN
ajbmeb-291	124	16	,	,	PUNCT
ajbmeb-291	124	17	the	the	DET
ajbmeb-291	124	18	internal	internal	ADJ
ajbmeb-291	124	19	auditor	auditor	NOUN
ajbmeb-291	124	20	's	's	PART
ajbmeb-291	124	21	contribution	contribution	NOUN
ajbmeb-291	124	22	to	to	ADP
ajbmeb-291	124	23	corporate	corporate	ADJ
ajbmeb-291	124	24	governance	governance	NOUN
ajbmeb-291	124	25	is	be	AUX
ajbmeb-291	124	26	to	to	PART
ajbmeb-291	124	27	provide	provide	VERB
ajbmeb-291	124	28	information	information	NOUN
ajbmeb-291	124	29	to	to	ADP
ajbmeb-291	124	30	managers	manager	NOUN
ajbmeb-291	124	31	who	who	PRON
ajbmeb-291	124	32	need	need	VERB
ajbmeb-291	124	33	itato	itato	NOUN
ajbmeb-291	124	34	carry	carry	VERB
ajbmeb-291	124	35	out	out	ADP
ajbmeb-291	124	36	their	their	PRON
ajbmeb-291	124	37	responsibilities	responsibility	NOUN
ajbmeb-291	124	38	in	in	ADP
ajbmeb-291	124	39	the	the	DET
ajbmeb-291	124	40	management	management	NOUN
ajbmeb-291	124	41	of	of	ADP
ajbmeb-291	124	42	the	the	DET
ajbmeb-291	124	43	institution.and	institution.and	PROPN
ajbmeb-291	124	44	thefurthermore	thefurthermore	NOUN
ajbmeb-291	124	45	,	,	PUNCT
ajbmeb-291	124	46	internal	internal	ADJ
ajbmeb-291	124	47	audit	audit	NOUN
ajbmeb-291	124	48	assists	assist	VERB
ajbmeb-291	124	49	the	the	DET
ajbmeb-291	124	50	board	board	NOUN
ajbmeb-291	124	51	of	of	ADP
ajbmeb-291	124	52	directors	director	NOUN
ajbmeb-291	124	53	in	in	ADP
ajbmeb-291	124	54	self	self	NOUN
ajbmeb-291	124	55	-	-	PUNCT
ajbmeb-291	124	56	assessment	assessment	NOUN
ajbmeb-291	124	57	of	of	ADP
ajbmeb-291	124	58	governance.and	governance.and	X
ajbmeb-291	124	59	thebased	thebase	VERB
ajbmeb-291	124	60	on	on	ADP
ajbmeb-291	124	61	internal	internal	ADJ
ajbmeb-291	124	62	audit	audit	NOUN
ajbmeb-291	124	63	's	's	PART
ajbmeb-291	124	64	relationship	relationship	NOUN
ajbmeb-291	124	65	with	with	ADP
ajbmeb-291	124	66	the	the	DET
ajbmeb-291	124	67	audit	audit	NOUN
ajbmeb-291	124	68	committee	committee	NOUN
ajbmeb-291	124	69	,	,	PUNCT
ajbmeb-291	124	70	finternal	finternal	ADJ
ajbmeb-291	124	71	audit	audit	NOUN
ajbmeb-291	124	72	contributes	contribute	VERB
ajbmeb-291	124	73	to	to	ADP
ajbmeb-291	124	74	corporate	corporate	ADJ
ajbmeb-291	124	75	governance	governance	NOUN
ajbmeb-291	124	76	by	by	ADP
ajbmeb-291	124	77	:	:	PUNCT
ajbmeb-291	124	78	bringing	bring	VERB
ajbmeb-291	124	79	best	good	ADJ
ajbmeb-291	124	80	practice	practice	NOUN
ajbmeb-291	124	81	ideas	idea	NOUN
ajbmeb-291	124	82	on	on	ADP
ajbmeb-291	124	83	internal	internal	ADJ
ajbmeb-291	124	84	controls	control	NOUN
ajbmeb-291	124	85	and	and	CCONJ
ajbmeb-291	124	86	risk	risk	NOUN
ajbmeb-291	124	87	management	management	NOUN
ajbmeb-291	124	88	processes	process	NOUN
ajbmeb-291	124	89	to	to	ADP
ajbmeb-291	124	90	the	the	DET
ajbmeb-291	124	91	attention	attention	NOUN
ajbmeb-291	124	92	of	of	ADP
ajbmeb-291	124	93	the	the	DET
ajbmeb-291	124	94	audit	audit	NOUN
ajbmeb-291	124	95	committee;and	committee;and	PROPN
ajbmeb-291	124	96	theprovide	theprovide	ADJ
ajbmeb-291	124	97	information	information	NOUN
ajbmeb-291	124	98	about	about	ADP
ajbmeb-291	124	99	any	any	DET
ajbmeb-291	124	100	fraudulent	fraudulent	ADJ
ajbmeb-291	124	101	activities	activity	NOUN
ajbmeb-291	124	102	or	or	CCONJ
ajbmeb-291	124	103	wrongdoing;and	wrongdoing;and	NOUN
ajbmeb-291	124	104	thecarry	thecarry	VERB
ajbmeb-291	124	105	out	out	ADP
ajbmeb-291	124	106	annual	annual	ADJ
ajbmeb-291	124	107	audits	audits	NOUN
ajbmeb-291	124	108	and	and	CCONJ
ajbmeb-291	124	109	report	report	VERB
ajbmeb-291	124	110	the	the	DET
ajbmeb-291	124	111	results	result	NOUN
ajbmeb-291	124	112	to	to	ADP
ajbmeb-291	124	113	the	the	DET
ajbmeb-291	124	114	audit	audit	NOUN
ajbmeb-291	124	115	committee	committee	NOUN
ajbmeb-291	124	116	;	;	PUNCT
ajbmeb-291	124	117	encouraging	encourage	VERB
ajbmeb-291	124	118	the	the	DET
ajbmeb-291	124	119	audit	audit	NOUN
ajbmeb-291	124	120	committee	committee	NOUN
ajbmeb-291	124	121	to	to	PART
ajbmeb-291	124	122	conduct	conduct	VERB
ajbmeb-291	124	123	periodic	periodic	ADJ
ajbmeb-291	124	124	reviews	review	NOUN
ajbmeb-291	124	125	of	of	ADP
ajbmeb-291	124	126	its	its	PRON
ajbmeb-291	124	127	activities	activity	NOUN
ajbmeb-291	124	128	and	and	CCONJ
ajbmeb-291	124	129	practices	practice	NOUN
ajbmeb-291	124	130	.	.	PUNCT
ajbmeb-291	125	1	finally	finally	ADV
ajbmeb-291	125	2	,	,	PUNCT
ajbmeb-291	125	3	regarding	regard	VERB
ajbmeb-291	125	4	the	the	DET
ajbmeb-291	125	5	relationship	relationship	NOUN
ajbmeb-291	125	6	between	between	ADP
ajbmeb-291	125	7	the	the	DET
ajbmeb-291	125	8	internal	internal	ADJ
ajbmeb-291	125	9	auditor	auditor	NOUN
ajbmeb-291	125	10	and	and	CCONJ
ajbmeb-291	125	11	the	the	DET
ajbmeb-291	125	12	external	external	ADJ
ajbmeb-291	125	13	auditor	auditor	NOUN
ajbmeb-291	125	14	,	,	PUNCT
ajbmeb-291	125	15	they	they	PRON
ajbmeb-291	125	16	indicated	indicate	VERB
ajbmeb-291	125	17	that	that	SCONJ
ajbmeb-291	125	18	the	the	DET
ajbmeb-291	125	19	internal	internal	ADJ
ajbmeb-291	125	20	auditor	auditor	NOUN
ajbmeb-291	125	21	supports	support	VERB
ajbmeb-291	125	22	and	and	CCONJ
ajbmeb-291	125	23	cooperates	cooperate	VERB
ajbmeb-291	125	24	with	with	ADP
ajbmeb-291	125	25	the	the	DET
ajbmeb-291	125	26	external	external	ADJ
ajbmeb-291	125	27	auditor	auditor	NOUN
ajbmeb-291	125	28	to	to	PART
ajbmeb-291	125	29	enhance	enhance	VERB
ajbmeb-291	125	30	the	the	DET
ajbmeb-291	125	31	overall	overall	ADJ
ajbmeb-291	125	32	quality	quality	NOUN
ajbmeb-291	125	33	of	of	ADP
ajbmeb-291	125	34	the	the	DET
ajbmeb-291	125	35	external	external	ADJ
ajbmeb-291	125	36	audit.20	audit.20	PROPN
ajbmeb-291	125	37	.	.	PUNCT
ajbmeb-291	126	1	third	third	ADV
ajbmeb-291	126	2	:	:	PUNCT
ajbmeb-291	126	3	analyzing	analyze	VERB
ajbmeb-291	126	4	the	the	DET
ajbmeb-291	126	5	relationship	relationship	NOUN
ajbmeb-291	126	6	between	between	ADP
ajbmeb-291	126	7	internal	internal	ADJ
ajbmeb-291	126	8	audit	audit	NOUN
ajbmeb-291	126	9	and	and	CCONJ
ajbmeb-291	126	10	corporate	corporate	ADJ
ajbmeb-291	126	11	governance	governance	NOUN
ajbmeb-291	126	12	he	he	PRON
ajbmeb-291	126	13	achieved	achieve	VERB
ajbmeb-291	126	14	the	the	DET
ajbmeb-291	126	15	development	development	NOUN
ajbmeb-291	126	16	of	of	ADP
ajbmeb-291	126	17	internal	internal	ADJ
ajbmeb-291	126	18	audit	audit	NOUN
ajbmeb-291	126	19	has	have	AUX
ajbmeb-291	126	20	made	make	VERB
ajbmeb-291	126	21	remarkable	remarkable	ADJ
ajbmeb-291	126	22	achievements	achievement	NOUN
ajbmeb-291	126	23	,	,	PUNCT
ajbmeb-291	126	24	but	but	CCONJ
ajbmeb-291	126	25	many	many	ADJ
ajbmeb-291	126	26	gaps	gap	NOUN
ajbmeb-291	126	27	remain	remain	VERB
ajbmeb-291	126	28	,	,	PUNCT
ajbmeb-291	126	29	particularlyin	particularlyin	PROPN
ajbmeb-291	126	30	the	the	DET
ajbmeb-291	126	31	rapid	rapid	ADJ
ajbmeb-291	126	32	development	development	NOUN
ajbmeb-291	126	33	of	of	ADP
ajbmeb-291	126	34	the	the	DET
ajbmeb-291	126	35	modern	modern	ADJ
ajbmeb-291	126	36	corporate	corporate	ADJ
ajbmeb-291	126	37	system	system	NOUN
ajbmeb-291	126	38	,	,	PUNCT
ajbmeb-291	126	39	fthe	fthe	ADJ
ajbmeb-291	126	40	role	role	NOUN
ajbmeb-291	126	41	of	of	ADP
ajbmeb-291	126	42	corporate	corporate	ADJ
ajbmeb-291	126	43	governance	governance	NOUN
ajbmeb-291	126	44	has	have	AUX
ajbmeb-291	126	45	become	become	VERB
ajbmeb-291	126	46	particularly	particularly	ADV
ajbmeb-291	126	47	important.and	important.and	PRON
ajbmeb-291	126	48	thesound	thesound	ADJ
ajbmeb-291	126	49	governance	governance	NOUN
ajbmeb-291	126	50	requires	require	VERB
ajbmeb-291	126	51	checks	check	NOUN
ajbmeb-291	126	52	and	and	CCONJ
ajbmeb-291	126	53	balances	balance	NOUN
ajbmeb-291	126	54	from	from	ADP
ajbmeb-291	126	55	various	various	ADJ
ajbmeb-291	126	56	factors	factor	NOUN
ajbmeb-291	126	57	,	,	PUNCT
ajbmeb-291	126	58	while	while	SCONJ
ajbmeb-291	126	59	internal	internal	ADJ
ajbmeb-291	126	60	audit	audit	NOUN
ajbmeb-291	126	61	plays	play	VERB
ajbmeb-291	126	62	an	an	DET
ajbmeb-291	126	63	important	important	ADJ
ajbmeb-291	126	64	role	role	NOUN
ajbmeb-291	126	65	.	.	PUNCT
ajbmeb-291	127	1	1	1	X
ajbmeb-291	127	2	)	)	PUNCT
ajbmeb-291	127	3	internal	internal	ADJ
ajbmeb-291	127	4	audit	audit	NOUN
ajbmeb-291	127	5	is	be	AUX
ajbmeb-291	127	6	an	an	DET
ajbmeb-291	127	7	integral	integral	ADJ
ajbmeb-291	127	8	part	part	NOUN
ajbmeb-291	127	9	of	of	ADP
ajbmeb-291	127	10	corporate	corporate	ADJ
ajbmeb-291	127	11	governance	governance	NOUN
ajbmeb-291	127	12	the	the	DET
ajbmeb-291	127	13	board	board	NOUN
ajbmeb-291	127	14	of	of	ADP
ajbmeb-291	127	15	directors	director	NOUN
ajbmeb-291	127	16	,	,	PUNCT
ajbmeb-291	127	17	executive	executive	ADJ
ajbmeb-291	127	18	management	management	NOUN
ajbmeb-291	127	19	,	,	PUNCT
ajbmeb-291	127	20	external	external	ADJ
ajbmeb-291	127	21	audit	audit	NOUN
ajbmeb-291	127	22	and	and	CCONJ
ajbmeb-291	127	23	internal	internal	ADJ
ajbmeb-291	127	24	audit	audit	NOUN
ajbmeb-291	127	25	mainly	mainly	ADV
ajbmeb-291	127	26	determine	determine	VERB
ajbmeb-291	127	27	the	the	DET
ajbmeb-291	127	28	soundness	soundness	NOUN
ajbmeb-291	127	29	and	and	CCONJ
ajbmeb-291	127	30	security	security	NOUN
ajbmeb-291	127	31	of	of	ADP
ajbmeb-291	127	32	the	the	DET
ajbmeb-291	127	33	company	company	NOUN
ajbmeb-291	127	34	's	's	PART
ajbmeb-291	127	35	governance	governance	NOUN
ajbmeb-291	127	36	structure	structure	NOUN
ajbmeb-291	127	37	,	,	PUNCT
ajbmeb-291	127	38	the	the	DET
ajbmeb-291	127	39	healthy	healthy	ADJ
ajbmeb-291	127	40	development	development	NOUN
ajbmeb-291	127	41	of	of	ADP
ajbmeb-291	127	42	a	a	DET
ajbmeb-291	127	43	company	company	NOUN
ajbmeb-291	127	44	is	be	AUX
ajbmeb-291	127	45	inseparable	inseparable	ADJ
ajbmeb-291	127	46	from	from	ADP
ajbmeb-291	127	47	a	a	DET
ajbmeb-291	127	48	solid	solid	ADJ
ajbmeb-291	127	49	governance	governance	NOUN
ajbmeb-291	127	50	structure.and	structure.and	NOUN
ajbmeb-291	127	51	theboards	theboard	NOUN
ajbmeb-291	127	52	of	of	ADP
ajbmeb-291	127	53	directors	director	NOUN
ajbmeb-291	127	54	and	and	CCONJ
ajbmeb-291	127	55	senior	senior	ADJ
ajbmeb-291	127	56	management	management	NOUN
ajbmeb-291	127	57	need	need	VERB
ajbmeb-291	127	58	to	to	PART
ajbmeb-291	127	59	fully	fully	ADV
ajbmeb-291	127	60	understand	understand	VERB
ajbmeb-291	127	61	the	the	DET
ajbmeb-291	127	62	various	various	ADJ
ajbmeb-291	127	63	factors	factor	NOUN
ajbmeb-291	127	64	and	and	CCONJ
ajbmeb-291	127	65	risks	risk	NOUN
ajbmeb-291	127	66	that	that	PRON
ajbmeb-291	127	67	threaten	threaten	VERB
ajbmeb-291	127	68	the	the	DET
ajbmeb-291	127	69	achievement	achievement	NOUN
ajbmeb-291	127	70	of	of	ADP
ajbmeb-291	127	71	objectives.and	objectives.and	PROPN
ajbmeb-291	127	72	thein	thein	PROPN
ajbmeb-291	127	73	the	the	DET
ajbmeb-291	127	74	process	process	NOUN
ajbmeb-291	127	75	of	of	ADP
ajbmeb-291	127	76	implementing	implement	VERB
ajbmeb-291	127	77	the	the	DET
ajbmeb-291	127	78	goal	goal	NOUN
ajbmeb-291	127	79	,	,	PUNCT
ajbmeb-291	127	80	different	different	ADJ
ajbmeb-291	127	81	performance	performance	NOUN
ajbmeb-291	127	82	situations	situation	NOUN
ajbmeb-291	127	83	may	may	AUX
ajbmeb-291	127	84	have	have	VERB
ajbmeb-291	127	85	deviations	deviation	NOUN
ajbmeb-291	127	86	that	that	PRON
ajbmeb-291	127	87	affect	affect	VERB
ajbmeb-291	127	88	the	the	DET
ajbmeb-291	127	89	achievement	achievement	NOUN
ajbmeb-291	127	90	of	of	ADP
ajbmeb-291	127	91	the	the	DET
ajbmeb-291	127	92	goal	goal	NOUN
ajbmeb-291	127	93	.	.	PUNCT
ajbmeb-291	128	1	the	the	DET
ajbmeb-291	128	2	corporate	corporate	ADJ
ajbmeb-291	128	3	governance	governance	NOUN
ajbmeb-291	128	4	structure	structure	NOUN
ajbmeb-291	128	5	has	have	AUX
ajbmeb-291	128	6	achieved	achieve	VERB
ajbmeb-291	128	7	effective	effective	ADJ
ajbmeb-291	128	8	checks	check	NOUN
ajbmeb-291	128	9	and	and	CCONJ
ajbmeb-291	128	10	balances	balance	NOUN
ajbmeb-291	128	11	.	.	PUNCT
ajbmeb-291	129	1	thus	thus	ADV
ajbmeb-291	129	2	,	,	PUNCT
ajbmeb-291	129	3	in	in	ADP
ajbmeb-291	129	4	the	the	DET
ajbmeb-291	129	5	field	field	NOUN
ajbmeb-291	129	6	of	of	ADP
ajbmeb-291	129	7	corporate	corporate	ADJ
ajbmeb-291	129	8	governance	governance	NOUN
ajbmeb-291	129	9	,	,	PUNCT
ajbmeb-291	129	10	internal	internal	ADJ
ajbmeb-291	129	11	audit	audit	NOUN
ajbmeb-291	129	12	plays	play	VERB
ajbmeb-291	129	13	an	an	DET
ajbmeb-291	129	14	indispensable	indispensable	ADJ
ajbmeb-291	129	15	role21	role21	NOUN
ajbmeb-291	129	16	.	.	PUNCT
ajbmeb-291	130	1	2	2	X
ajbmeb-291	130	2	)	)	PUNCT
ajbmeb-291	130	3	the	the	DET
ajbmeb-291	130	4	role	role	NOUN
ajbmeb-291	130	5	of	of	ADP
ajbmeb-291	130	6	internal	internal	ADJ
ajbmeb-291	130	7	audit	audit	NOUN
ajbmeb-291	130	8	in	in	ADP
ajbmeb-291	130	9	strengthening	strengthen	VERB
ajbmeb-291	130	10	the	the	DET
ajbmeb-291	130	11	corporate	corporate	ADJ
ajbmeb-291	130	12	governance	governance	NOUN
ajbmeb-291	130	13	structure	structure	NOUN
ajbmeb-291	130	14	in	in	ADP
ajbmeb-291	130	15	advanced	advanced	ADJ
ajbmeb-291	130	16	foreign	foreign	ADJ
ajbmeb-291	130	17	companies	company	NOUN
ajbmeb-291	130	18	,	,	PUNCT
ajbmeb-291	130	19	in	in	ADP
ajbmeb-291	130	20	order	order	NOUN
ajbmeb-291	130	21	to	to	PART
ajbmeb-291	130	22	better	well	ADV
ajbmeb-291	130	23	manage	manage	VERB
ajbmeb-291	130	24	the	the	DET
ajbmeb-291	130	25	company	company	NOUN
ajbmeb-291	130	26	,	,	PUNCT
ajbmeb-291	130	27	they	they	PRON
ajbmeb-291	130	28	all	all	PRON
ajbmeb-291	130	29	attach	attach	VERB
ajbmeb-291	130	30	great	great	ADJ
ajbmeb-291	130	31	importance	importance	NOUN
ajbmeb-291	130	32	to	to	ADP
ajbmeb-291	130	33	internal	internal	ADJ
ajbmeb-291	130	34	audit	audit	NOUN
ajbmeb-291	130	35	,	,	PUNCT
ajbmeb-291	130	36	which	which	PRON
ajbmeb-291	130	37	shows	show	VERB
ajbmeb-291	130	38	that	that	SCONJ
ajbmeb-291	130	39	the	the	DET
ajbmeb-291	130	40	company	company	NOUN
ajbmeb-291	130	41	's	's	PART
ajbmeb-291	130	42	sustainable	sustainable	ADJ
ajbmeb-291	130	43	development	development	NOUN
ajbmeb-291	130	44	can	can	AUX
ajbmeb-291	130	45	not	not	PART
ajbmeb-291	130	46	be	be	AUX
ajbmeb-291	130	47	separated	separate	VERB
ajbmeb-291	130	48	from	from	ADP
ajbmeb-291	130	49	internal	internal	ADJ
ajbmeb-291	130	50	audit.and	audit.and	CCONJ
ajbmeb-291	130	51	theinternal	theinternal	ADJ
ajbmeb-291	130	52	audit	audit	NOUN
ajbmeb-291	130	53	plays	play	VERB
ajbmeb-291	130	54	a	a	DET
ajbmeb-291	130	55	facilitating	facilitate	VERB
ajbmeb-291	130	56	role	role	NOUN
ajbmeb-291	130	57	in	in	ADP
ajbmeb-291	130	58	corporate	corporate	ADJ
ajbmeb-291	130	59	governance	governance	NOUN
ajbmeb-291	130	60	structure	structure	NOUN
ajbmeb-291	130	61	,	,	PUNCT
ajbmeb-291	130	62	particularly	particularly	ADV
ajbmeb-291	130	63	in	in	ADP
ajbmeb-291	130	64	the	the	DET
ajbmeb-291	130	65	following	follow	VERB
ajbmeb-291	130	66	two	two	NUM
ajbmeb-291	130	67	points	point	NOUN
ajbmeb-291	130	68	:	:	PUNCT
ajbmeb-291	130	69	20	20	NUM
ajbmeb-291	130	70	karagiorgos	karagiorgo	NOUN
ajbmeb-291	130	71	,	,	PUNCT
ajbmeb-291	130	72	t.	t.	PROPN
ajbmeb-291	130	73	,	,	PUNCT
ajbmeb-291	130	74	drogalas	drogala	NOUN
ajbmeb-291	130	75	,	,	PUNCT
ajbmeb-291	130	76	g.	g.	PROPN
ajbmeb-291	130	77	,	,	PUNCT
ajbmeb-291	130	78	gotzamanis	gotzamanis	PROPN
ajbmeb-291	130	79	,	,	PUNCT
ajbmeb-291	130	80	e.	e.	PROPN
ajbmeb-291	130	81	&	&	CCONJ
ajbmeb-291	130	82	tampakoudis	tampakoudis	PROPN
ajbmeb-291	130	83	,	,	PUNCT
ajbmeb-291	130	84	i.	i.	PROPN
ajbmeb-291	130	85	(	(	PUNCT
ajbmeb-291	130	86	2010	2010	NUM
ajbmeb-291	130	87	)	)	PUNCT
ajbmeb-291	130	88	,	,	PUNCT
ajbmeb-291	130	89	“	"	PUNCT
ajbmeb-291	130	90	internal	internal	ADJ
ajbmeb-291	130	91	auditing	auditing	NOUN
ajbmeb-291	130	92	as	as	ADP
ajbmeb-291	130	93	an	an	DET
ajbmeb-291	130	94	effective	effective	ADJ
ajbmeb-291	130	95	tool	tool	NOUN
ajbmeb-291	130	96	for	for	ADP
ajbmeb-291	130	97	corporate	corporate	ADJ
ajbmeb-291	130	98	governance	governance	NOUN
ajbmeb-291	130	99	”	"	PUNCT
ajbmeb-291	130	100	,	,	PUNCT
ajbmeb-291	130	101	journal	journal	NOUN
ajbmeb-291	130	102	of	of	ADP
ajbmeb-291	130	103	business	business	NOUN
ajbmeb-291	130	104	management	management	NOUN
ajbmeb-291	130	105	,	,	PUNCT
ajbmeb-291	130	106	2	2	NUM
ajbmeb-291	130	107	(	(	PUNCT
ajbmeb-291	130	108	1	1	NUM
ajbmeb-291	130	109	)	)	PUNCT
ajbmeb-291	130	110	,	,	PUNCT
ajbmeb-291	130	111	15	15	NUM
ajbmeb-291	130	112	-	-	SYM
ajbmeb-291	130	113	22	22	NUM
ajbmeb-291	130	114	.	.	PUNCT
ajbmeb-291	130	115	21	21	NUM
ajbmeb-291	130	116	jianjun	jianjun	PROPN
ajbmeb-291	130	117	zou	zou	X
ajbmeb-291	130	118	(	(	PUNCT
ajbmeb-291	130	119	2019	2019	NUM
ajbmeb-291	130	120	)	)	PUNCT
ajbmeb-291	130	121	,	,	PUNCT
ajbmeb-291	130	122	“	"	PUNCT
ajbmeb-291	130	123	on	on	ADP
ajbmeb-291	130	124	the	the	DET
ajbmeb-291	130	125	role	role	NOUN
ajbmeb-291	130	126	of	of	ADP
ajbmeb-291	130	127	internal	internal	ADJ
ajbmeb-291	130	128	audit	audit	NOUN
ajbmeb-291	130	129	in	in	ADP
ajbmeb-291	130	130	corporate	corporate	ADJ
ajbmeb-291	130	131	governance	governance	NOUN
ajbmeb-291	130	132	”	"	PUNCT
ajbmeb-291	130	133	,	,	PUNCT
ajbmeb-291	130	134	american	american	PROPN
ajbmeb-291	130	135	journal	journal	PROPN
ajbmeb-291	130	136	of	of	ADP
ajbmeb-291	130	137	industrial	industrial	ADJ
ajbmeb-291	130	138	and	and	CCONJ
ajbmeb-291	130	139	business	business	NOUN
ajbmeb-291	130	140	management	management	NOUN
ajbmeb-291	130	141	,	,	PUNCT
ajbmeb-291	130	142	9	9	NUM
ajbmeb-291	130	143	,	,	PUNCT
ajbmeb-291	130	144	p	p	ADJ
ajbmeb-291	130	145	65	65	NUM
ajbmeb-291	130	146	-	-	SYM
ajbmeb-291	130	147	66	66	NUM
ajbmeb-291	130	148	.	.	PUNCT
ajbmeb-291	131	1	american	american	PROPN
ajbmeb-291	131	2	journal	journal	PROPN
ajbmeb-291	131	3	of	of	ADP
ajbmeb-291	131	4	business	business	NOUN
ajbmeb-291	131	5	management	management	NOUN
ajbmeb-291	131	6	,	,	PUNCT
ajbmeb-291	131	7	economics	economic	NOUN
ajbmeb-291	131	8	and	and	CCONJ
ajbmeb-291	131	9	banking	banking	NOUN
ajbmeb-291	131	10	volume	volume	NOUN
ajbmeb-291	131	11	7	7	NUM
ajbmeb-291	131	12	,	,	PUNCT
ajbmeb-291	131	13	dec	dec	PROPN
ajbmeb-291	131	14	.	.	PROPN
ajbmeb-291	131	15	,	,	PUNCT
ajbmeb-291	131	16	2022	2022	NUM
ajbmeb-291	131	17	p	p	NOUN
ajbmeb-291	131	18	a	a	DET
ajbmeb-291	131	19	g	g	NOUN
ajbmeb-291	131	20	e	e	NOUN
ajbmeb-291	131	21	|	|	ADV
ajbmeb-291	131	22	82	82	NUM
ajbmeb-291	131	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	131	24	a	a	NOUN
ajbmeb-291	131	25	)	)	PUNCT
ajbmeb-291	131	26	internal	internal	ADJ
ajbmeb-291	131	27	audit	audit	NOUN
ajbmeb-291	131	28	is	be	AUX
ajbmeb-291	131	29	an	an	DET
ajbmeb-291	131	30	important	important	ADJ
ajbmeb-291	131	31	means	mean	NOUN
ajbmeb-291	131	32	of	of	ADP
ajbmeb-291	131	33	promoting	promote	VERB
ajbmeb-291	131	34	effective	effective	ADJ
ajbmeb-291	131	35	corporate	corporate	ADJ
ajbmeb-291	131	36	governance	governance	NOUN
ajbmeb-291	131	37	under	under	ADP
ajbmeb-291	131	38	the	the	DET
ajbmeb-291	131	39	modern	modern	ADJ
ajbmeb-291	131	40	corporate	corporate	ADJ
ajbmeb-291	131	41	system	system	NOUN
ajbmeb-291	131	42	,	,	PUNCT
ajbmeb-291	131	43	“	"	PUNCT
ajbmeb-291	131	44	rights	right	NOUN
ajbmeb-291	131	45	and	and	CCONJ
ajbmeb-291	131	46	responsibilities	responsibility	NOUN
ajbmeb-291	131	47	are	be	AUX
ajbmeb-291	131	48	clear	clear	ADJ
ajbmeb-291	131	49	,	,	PUNCT
ajbmeb-291	131	50	howevershareholders	howevershareholder	NOUN
ajbmeb-291	131	51	lack	lack	VERB
ajbmeb-291	131	52	an	an	DET
ajbmeb-291	131	53	understanding	understanding	NOUN
ajbmeb-291	131	54	of	of	ADP
ajbmeb-291	131	55	company	company	NOUN
ajbmeb-291	131	56	operations	operation	NOUN
ajbmeb-291	131	57	and	and	CCONJ
ajbmeb-291	131	58	there	there	PRON
ajbmeb-291	131	59	is	be	VERB
ajbmeb-291	131	60	a	a	DET
ajbmeb-291	131	61	potential	potential	NOUN
ajbmeb-291	131	62	for	for	ADP
ajbmeb-291	131	63	decision	decision	NOUN
ajbmeb-291	131	64	risk	risk	NOUN
ajbmeb-291	131	65	,	,	PUNCT
ajbmeb-291	131	66	while	while	SCONJ
ajbmeb-291	131	67	management	management	NOUN
ajbmeb-291	131	68	places	place	VERB
ajbmeb-291	131	69	importance	importance	NOUN
ajbmeb-291	131	70	on	on	ADP
ajbmeb-291	131	71	operational	operational	ADJ
ajbmeb-291	131	72	risks	risk	NOUN
ajbmeb-291	131	73	and	and	CCONJ
ajbmeb-291	131	74	loss	loss	NOUN
ajbmeb-291	131	75	prevention	prevention	NOUN
ajbmeb-291	131	76	,	,	PUNCT
ajbmeb-291	131	77	it	it	PRON
ajbmeb-291	131	78	may	may	AUX
ajbmeb-291	131	79	ignore	ignore	VERB
ajbmeb-291	131	80	internal	internal	ADJ
ajbmeb-291	131	81	regulatory	regulatory	ADJ
ajbmeb-291	131	82	and	and	CCONJ
ajbmeb-291	131	83	audit	audit	NOUN
ajbmeb-291	131	84	risks	risk	NOUN
ajbmeb-291	131	85	.	.	PUNCT
ajbmeb-291	132	1	b	b	X
ajbmeb-291	132	2	)	)	PUNCT
ajbmeb-291	132	3	internal	internal	ADJ
ajbmeb-291	132	4	audit	audit	NOUN
ajbmeb-291	132	5	and	and	CCONJ
ajbmeb-291	132	6	corporate	corporate	ADJ
ajbmeb-291	132	7	governance	governance	NOUN
ajbmeb-291	132	8	have	have	VERB
ajbmeb-291	132	9	a	a	DET
ajbmeb-291	132	10	common	common	ADJ
ajbmeb-291	132	11	goal	goal	NOUN
ajbmeb-291	132	12	corporations	corporation	NOUN
ajbmeb-291	132	13	are	be	AUX
ajbmeb-291	132	14	profit	profit	NOUN
ajbmeb-291	132	15	-	-	PUNCT
ajbmeb-291	132	16	seeking	seek	VERB
ajbmeb-291	132	17	organizations	organization	NOUN
ajbmeb-291	132	18	,	,	PUNCT
ajbmeb-291	132	19	and	and	CCONJ
ajbmeb-291	132	20	the	the	DET
ajbmeb-291	132	21	effectiveness	effectiveness	NOUN
ajbmeb-291	132	22	of	of	ADP
ajbmeb-291	132	23	corporate	corporate	ADJ
ajbmeb-291	132	24	governance	governance	NOUN
ajbmeb-291	132	25	is	be	AUX
ajbmeb-291	132	26	related	relate	VERB
ajbmeb-291	132	27	to	to	ADP
ajbmeb-291	132	28	the	the	DET
ajbmeb-291	132	29	degree	degree	NOUN
ajbmeb-291	132	30	of	of	ADP
ajbmeb-291	132	31	coordination	coordination	NOUN
ajbmeb-291	132	32	of	of	ADP
ajbmeb-291	132	33	the	the	DET
ajbmeb-291	132	34	rights	right	NOUN
ajbmeb-291	132	35	of	of	ADP
ajbmeb-291	132	36	the	the	DET
ajbmeb-291	132	37	various	various	ADJ
ajbmeb-291	132	38	rights	right	NOUN
ajbmeb-291	132	39	holders.and	holders.and	X
ajbmeb-291	132	40	thecorporate	thecorporate	NOUN
ajbmeb-291	132	41	governance	governance	NOUN
ajbmeb-291	132	42	aims	aim	VERB
ajbmeb-291	132	43	to	to	PART
ajbmeb-291	132	44	achieve	achieve	VERB
ajbmeb-291	132	45	a	a	DET
ajbmeb-291	132	46	good	good	ADJ
ajbmeb-291	132	47	balance	balance	NOUN
ajbmeb-291	132	48	between	between	ADP
ajbmeb-291	132	49	this	this	DET
ajbmeb-291	132	50	relationship	relationship	NOUN
ajbmeb-291	132	51	,	,	PUNCT
ajbmeb-291	132	52	and	and	CCONJ
ajbmeb-291	132	53	thus	thus	ADV
ajbmeb-291	132	54	provide	provide	VERB
ajbmeb-291	132	55	a	a	DET
ajbmeb-291	132	56	guarantee	guarantee	NOUN
ajbmeb-291	132	57	for	for	ADP
ajbmeb-291	132	58	the	the	DET
ajbmeb-291	132	59	continuous	continuous	ADJ
ajbmeb-291	132	60	growth	growth	NOUN
ajbmeb-291	132	61	of	of	ADP
ajbmeb-291	132	62	the	the	DET
ajbmeb-291	132	63	company	company	NOUN
ajbmeb-291	132	64	's	's	PART
ajbmeb-291	132	65	economic	economic	ADJ
ajbmeb-291	132	66	interests	interest	NOUN
ajbmeb-291	132	67	as	as	ADP
ajbmeb-291	132	68	an	an	DET
ajbmeb-291	132	69	independent	independent	ADJ
ajbmeb-291	132	70	and	and	CCONJ
ajbmeb-291	132	71	objective	objective	ADJ
ajbmeb-291	132	72	existence	existence	NOUN
ajbmeb-291	132	73	within	within	ADP
ajbmeb-291	132	74	the	the	DET
ajbmeb-291	132	75	organization.22	organization.22	NOUN
ajbmeb-291	132	76	.	.	PUNCT
ajbmeb-291	133	1	3	3	NUM
ajbmeb-291	133	2	)	)	PUNCT
ajbmeb-291	133	3	the	the	DET
ajbmeb-291	133	4	impact	impact	NOUN
ajbmeb-291	133	5	of	of	ADP
ajbmeb-291	133	6	corporate	corporate	ADJ
ajbmeb-291	133	7	governance	governance	NOUN
ajbmeb-291	133	8	on	on	ADP
ajbmeb-291	133	9	the	the	DET
ajbmeb-291	133	10	internal	internal	ADJ
ajbmeb-291	133	11	audit	audit	NOUN
ajbmeb-291	133	12	environment	environment	NOUN
ajbmeb-291	133	13	on	on	ADP
ajbmeb-291	133	14	the	the	DET
ajbmeb-291	133	15	one	one	NUM
ajbmeb-291	133	16	hand	hand	NOUN
ajbmeb-291	133	17	,	,	PUNCT
ajbmeb-291	133	18	corporate	corporate	ADJ
ajbmeb-291	133	19	governance	governance	NOUN
ajbmeb-291	133	20	can	can	AUX
ajbmeb-291	133	21	enhance	enhance	VERB
ajbmeb-291	133	22	the	the	DET
ajbmeb-291	133	23	independence	independence	NOUN
ajbmeb-291	133	24	and	and	CCONJ
ajbmeb-291	133	25	authority	authority	NOUN
ajbmeb-291	133	26	of	of	ADP
ajbmeb-291	133	27	internal	internal	ADJ
ajbmeb-291	133	28	audits	audits	NOUN
ajbmeb-291	133	29	,	,	PUNCT
ajbmeb-291	133	30	finternal	finternal	ADJ
ajbmeb-291	133	31	audit	audit	NOUN
ajbmeb-291	133	32	is	be	AUX
ajbmeb-291	133	33	what	what	PRON
ajbmeb-291	133	34	promotes	promote	VERB
ajbmeb-291	133	35	continuityyehcompany	continuityyehcompany	NOUN
ajbmeb-291	133	36	profitabilityand	profitabilityand	NOUN
ajbmeb-291	133	37	theit	theit	PROPN
ajbmeb-291	133	38	is	be	AUX
ajbmeb-291	133	39	key	key	ADJ
ajbmeb-291	133	40	distinguishingha	distinguishingha	NOUN
ajbmeb-291	133	41	,	,	PUNCT
ajbmeb-291	133	42	and	and	CCONJ
ajbmeb-291	133	43	whenyou	whenyou	PRON
ajbmeb-291	133	44	ignore	ignore	VERB
ajbmeb-291	133	45	the	the	DET
ajbmeb-291	133	46	treacherycompany	treacherycompany	ADJ
ajbmeb-291	133	47	problemswill	problemswill	NOUN
ajbmeb-291	133	48	leadbusiness	leadbusiness	NOUN
ajbmeb-291	133	49	failure.and	failure.and	X
ajbmeb-291	133	50	theto	theto	NOUN
ajbmeb-291	133	51	ensure	ensure	VERB
ajbmeb-291	133	52	the	the	DET
ajbmeb-291	133	53	authority	authority	NOUN
ajbmeb-291	133	54	of	of	ADP
ajbmeb-291	133	55	the	the	DET
ajbmeb-291	133	56	internal	internal	ADJ
ajbmeb-291	133	57	audit	audit	NOUN
ajbmeb-291	133	58	,	,	PUNCT
ajbmeb-291	133	59	companies	company	NOUN
ajbmeb-291	133	60	must	must	AUX
ajbmeb-291	133	61	create	create	VERB
ajbmeb-291	133	62	conditions	condition	NOUN
ajbmeb-291	133	63	for	for	ADP
ajbmeb-291	133	64	the	the	DET
ajbmeb-291	133	65	independent	independent	ADJ
ajbmeb-291	133	66	work	work	NOUN
ajbmeb-291	133	67	of	of	ADP
ajbmeb-291	133	68	the	the	DET
ajbmeb-291	133	69	audit	audit	NOUN
ajbmeb-291	133	70	department.23	department.23	NOUN
ajbmeb-291	133	71	.	.	PUNCT
ajbmeb-291	134	1	section	section	NOUN
ajbmeb-291	134	2	three	three	NUM
ajbmeb-291	134	3	:	:	PUNCT
ajbmeb-291	134	4	the	the	DET
ajbmeb-291	134	5	effectiveness	effectiveness	NOUN
ajbmeb-291	134	6	of	of	ADP
ajbmeb-291	134	7	internal	internal	ADJ
ajbmeb-291	134	8	audit	audit	NOUN
ajbmeb-291	134	9	in	in	ADP
ajbmeb-291	134	10	enhancing	enhance	VERB
ajbmeb-291	134	11	corporate	corporate	ADJ
ajbmeb-291	134	12	governance	governance	NOUN
ajbmeb-291	134	13	in	in	ADP
ajbmeb-291	134	14	iraq	iraq	PROPN
ajbmeb-291	134	15	to	to	PART
ajbmeb-291	134	16	measure	measure	VERB
ajbmeb-291	134	17	the	the	DET
ajbmeb-291	134	18	effectiveness	effectiveness	NOUN
ajbmeb-291	134	19	of	of	ADP
ajbmeb-291	134	20	internal	internal	ADJ
ajbmeb-291	134	21	audit	audit	NOUN
ajbmeb-291	134	22	systems	system	NOUN
ajbmeb-291	134	23	in	in	ADP
ajbmeb-291	134	24	enhancing	enhance	VERB
ajbmeb-291	134	25	corporate	corporate	ADJ
ajbmeb-291	134	26	governance	governance	NOUN
ajbmeb-291	134	27	in	in	ADP
ajbmeb-291	134	28	iraq	iraq	PROPN
ajbmeb-291	134	29	,	,	PUNCT
ajbmeb-291	134	30	we	we	PRON
ajbmeb-291	134	31	will	will	AUX
ajbmeb-291	134	32	prepare	prepare	VERB
ajbmeb-291	134	33	a	a	DET
ajbmeb-291	134	34	field	field	NOUN
ajbmeb-291	134	35	study	study	NOUN
ajbmeb-291	134	36	,	,	PUNCT
ajbmeb-291	134	37	as	as	SCONJ
ajbmeb-291	134	38	follows	follow	VERB
ajbmeb-291	134	39	:	:	PUNCT
ajbmeb-291	134	40	1	1	X
ajbmeb-291	134	41	.	.	X
ajbmeb-291	134	42	field	field	NOUN
ajbmeb-291	134	43	study	study	NOUN
ajbmeb-291	134	44	procedures	procedure	NOUN
ajbmeb-291	134	45	the	the	DET
ajbmeb-291	134	46	researchers	researcher	NOUN
ajbmeb-291	134	47	discuss	discuss	VERB
ajbmeb-291	134	48	the	the	DET
ajbmeb-291	134	49	method	method	NOUN
ajbmeb-291	134	50	and	and	CCONJ
ajbmeb-291	134	51	procedures	procedure	NOUN
ajbmeb-291	134	52	used	use	VERB
ajbmeb-291	134	53	in	in	ADP
ajbmeb-291	134	54	carrying	carry	VERB
ajbmeb-291	134	55	out	out	ADP
ajbmeb-291	134	56	the	the	DET
ajbmeb-291	134	57	study	study	NOUN
ajbmeb-291	134	58	,	,	PUNCT
ajbmeb-291	134	59	this	this	PRON
ajbmeb-291	134	60	includes	include	VERB
ajbmeb-291	134	61	a	a	DET
ajbmeb-291	134	62	description	description	NOUN
ajbmeb-291	134	63	of	of	ADP
ajbmeb-291	134	64	the	the	DET
ajbmeb-291	134	65	study	study	NOUN
ajbmeb-291	134	66	population	population	NOUN
ajbmeb-291	134	67	,	,	PUNCT
ajbmeb-291	134	68	the	the	DET
ajbmeb-291	134	69	study	study	NOUN
ajbmeb-291	134	70	sample	sample	NOUN
ajbmeb-291	134	71	,	,	PUNCT
ajbmeb-291	134	72	the	the	DET
ajbmeb-291	134	73	method	method	NOUN
ajbmeb-291	134	74	of	of	ADP
ajbmeb-291	134	75	preparing	prepare	VERB
ajbmeb-291	134	76	its	its	PRON
ajbmeb-291	134	77	tools	tool	NOUN
ajbmeb-291	134	78	,	,	PUNCT
ajbmeb-291	134	79	and	and	CCONJ
ajbmeb-291	134	80	the	the	DET
ajbmeb-291	134	81	statistical	statistical	ADJ
ajbmeb-291	134	82	methods	method	NOUN
ajbmeb-291	134	83	used	use	VERB
ajbmeb-291	134	84	to	to	PART
ajbmeb-291	134	85	test	test	VERB
ajbmeb-291	134	86	the	the	DET
ajbmeb-291	134	87	hypotheses	hypothesis	NOUN
ajbmeb-291	134	88	of	of	ADP
ajbmeb-291	134	89	the	the	DET
ajbmeb-291	134	90	study	study	NOUN
ajbmeb-291	134	91	.	.	PUNCT
ajbmeb-291	135	1	the	the	DET
ajbmeb-291	135	2	study	study	NOUN
ajbmeb-291	135	3	population	population	NOUN
ajbmeb-291	135	4	is	be	AUX
ajbmeb-291	135	5	the	the	DET
ajbmeb-291	135	6	group	group	NOUN
ajbmeb-291	135	7	of	of	ADP
ajbmeb-291	135	8	elements	element	NOUN
ajbmeb-291	135	9	that	that	PRON
ajbmeb-291	135	10	the	the	DET
ajbmeb-291	135	11	researcher	researcher	NOUN
ajbmeb-291	135	12	seeks	seek	VERB
ajbmeb-291	135	13	to	to	PART
ajbmeb-291	135	14	generalize	generalize	VERB
ajbmeb-291	135	15	the	the	DET
ajbmeb-291	135	16	results	result	NOUN
ajbmeb-291	135	17	related	relate	VERB
ajbmeb-291	135	18	to	to	ADP
ajbmeb-291	135	19	the	the	DET
ajbmeb-291	135	20	problem	problem	NOUN
ajbmeb-291	135	21	.	.	PUNCT
ajbmeb-291	136	1	the	the	DET
ajbmeb-291	136	2	study	study	NOUN
ajbmeb-291	136	3	population	population	NOUN
ajbmeb-291	136	4	consists	consist	VERB
ajbmeb-291	136	5	of	of	ADP
ajbmeb-291	136	6	:	:	PUNCT
ajbmeb-291	136	7	a	a	DET
ajbmeb-291	136	8	number	number	NOUN
ajbmeb-291	136	9	of	of	ADP
ajbmeb-291	136	10	iraqi	iraqi	ADJ
ajbmeb-291	136	11	companies	company	NOUN
ajbmeb-291	136	12	.	.	PUNCT
ajbmeb-291	137	1	2	2	X
ajbmeb-291	137	2	.	.	X
ajbmeb-291	137	3	the	the	DET
ajbmeb-291	137	4	study	study	NOUN
ajbmeb-291	137	5	sample	sample	NOUN
ajbmeb-291	137	6	the	the	DET
ajbmeb-291	137	7	study	study	NOUN
ajbmeb-291	137	8	sample	sample	NOUN
ajbmeb-291	137	9	was	be	AUX
ajbmeb-291	137	10	selected	select	VERB
ajbmeb-291	137	11	according	accord	VERB
ajbmeb-291	137	12	to	to	ADP
ajbmeb-291	137	13	its	its	PRON
ajbmeb-291	137	14	scientific	scientific	ADJ
ajbmeb-291	137	15	specifications	specification	NOUN
ajbmeb-291	137	16	that	that	PRON
ajbmeb-291	137	17	achieve	achieve	VERB
ajbmeb-291	137	18	the	the	DET
ajbmeb-291	137	19	objectives	objective	NOUN
ajbmeb-291	137	20	of	of	ADP
ajbmeb-291	137	21	the	the	DET
ajbmeb-291	137	22	study	study	NOUN
ajbmeb-291	137	23	from	from	ADP
ajbmeb-291	137	24	the	the	DET
ajbmeb-291	137	25	internal	internal	ADJ
ajbmeb-291	137	26	auditor	auditor	NOUN
ajbmeb-291	137	27	,	,	PUNCT
ajbmeb-291	137	28	the	the	DET
ajbmeb-291	137	29	external	external	ADJ
ajbmeb-291	137	30	auditor	auditor	NOUN
ajbmeb-291	137	31	,	,	PUNCT
ajbmeb-291	137	32	the	the	DET
ajbmeb-291	137	33	accountant	accountant	NOUN
ajbmeb-291	137	34	,	,	PUNCT
ajbmeb-291	137	35	the	the	DET
ajbmeb-291	137	36	risk	risk	NOUN
ajbmeb-291	137	37	office	office	NOUN
ajbmeb-291	137	38	,	,	PUNCT
ajbmeb-291	137	39	and	and	CCONJ
ajbmeb-291	137	40	the	the	DET
ajbmeb-291	137	41	investment	investment	NOUN
ajbmeb-291	137	42	officer	officer	NOUN
ajbmeb-291	137	43	,	,	PUNCT
ajbmeb-291	137	44	to	to	PART
ajbmeb-291	137	45	achieve	achieve	VERB
ajbmeb-291	137	46	the	the	DET
ajbmeb-291	137	47	purpose	purpose	NOUN
ajbmeb-291	137	48	of	of	ADP
ajbmeb-291	137	49	the	the	DET
ajbmeb-291	137	50	study	study	NOUN
ajbmeb-291	137	51	.	.	PUNCT
ajbmeb-291	138	1	3	3	X
ajbmeb-291	138	2	.	.	X
ajbmeb-291	138	3	data	data	NOUN
ajbmeb-291	138	4	collection	collection	NOUN
ajbmeb-291	138	5	(	(	PUNCT
ajbmeb-291	138	6	50	50	NUM
ajbmeb-291	138	7	)	)	PUNCT
ajbmeb-291	138	8	questionnaires	questionnaire	NOUN
ajbmeb-291	138	9	were	be	AUX
ajbmeb-291	138	10	distributed	distribute	VERB
ajbmeb-291	138	11	to	to	ADP
ajbmeb-291	138	12	the	the	DET
ajbmeb-291	138	13	previously	previously	ADV
ajbmeb-291	138	14	selected	select	VERB
ajbmeb-291	138	15	and	and	CCONJ
ajbmeb-291	138	16	targeted	target	VERB
ajbmeb-291	138	17	sample	sample	NOUN
ajbmeb-291	138	18	to	to	PART
ajbmeb-291	138	19	verify	verify	VERB
ajbmeb-291	138	20	the	the	DET
ajbmeb-291	138	21	hypotheses	hypothesis	NOUN
ajbmeb-291	138	22	of	of	ADP
ajbmeb-291	138	23	the	the	DET
ajbmeb-291	138	24	study	study	NOUN
ajbmeb-291	138	25	.	.	PUNCT
ajbmeb-291	138	26	,	,	PUNCT
ajbmeb-291	138	27	and	and	CCONJ
ajbmeb-291	138	28	thea	thea	PROPN
ajbmeb-291	138	29	total	total	NOUN
ajbmeb-291	138	30	of	of	ADP
ajbmeb-291	138	31	(	(	PUNCT
ajbmeb-291	138	32	50	50	NUM
ajbmeb-291	138	33	)	)	PUNCT
ajbmeb-291	138	34	questionnaires	questionnaire	NOUN
ajbmeb-291	138	35	were	be	AUX
ajbmeb-291	138	36	collected	collect	VERB
ajbmeb-291	138	37	for	for	ADP
ajbmeb-291	138	38	analysis	analysis	NOUN
ajbmeb-291	138	39	,	,	PUNCT
ajbmeb-291	138	40	(	(	PUNCT
ajbmeb-291	138	41	100	100	NUM
ajbmeb-291	138	42	%	%	NOUN
ajbmeb-291	138	43	)	)	PUNCT
ajbmeb-291	138	44	,	,	PUNCT
ajbmeb-291	138	45	in	in	ADP
ajbmeb-291	138	46	order	order	NOUN
ajbmeb-291	138	47	to	to	PART
ajbmeb-291	138	48	achieve	achieve	VERB
ajbmeb-291	138	49	accurate	accurate	ADJ
ajbmeb-291	138	50	results	result	NOUN
ajbmeb-291	138	51	and	and	CCONJ
ajbmeb-291	138	52	disseminate	disseminate	VERB
ajbmeb-291	138	53	them	they	PRON
ajbmeb-291	138	54	to	to	ADP
ajbmeb-291	138	55	the	the	DET
ajbmeb-291	138	56	study	study	NOUN
ajbmeb-291	138	57	population.and	population.and	PRON
ajbmeb-291	138	58	thethe	thethe	ADJ
ajbmeb-291	138	59	researchers	researcher	NOUN
ajbmeb-291	138	60	are	be	AUX
ajbmeb-291	138	61	keen	keen	ADJ
ajbmeb-291	138	62	to	to	PART
ajbmeb-291	138	63	diversify	diversify	VERB
ajbmeb-291	138	64	the	the	DET
ajbmeb-291	138	65	study	study	NOUN
ajbmeb-291	138	66	sample	sample	NOUN
ajbmeb-291	138	67	in	in	ADP
ajbmeb-291	138	68	terms	term	NOUN
ajbmeb-291	138	69	of	of	ADP
ajbmeb-291	138	70	its	its	PRON
ajbmeb-291	138	71	coverageaccording	coverageaccorde	VERB
ajbmeb-291	138	72	tothe	tothe	NOUN
ajbmeb-291	138	73	following	following	NOUN
ajbmeb-291	138	74	:	:	PUNCT
ajbmeb-291	138	75	a.	a.	NOUN
ajbmeb-291	138	76	individuals	individual	NOUN
ajbmeb-291	138	77	of	of	ADP
ajbmeb-291	138	78	all	all	DET
ajbmeb-291	138	79	ages	age	NOUN
ajbmeb-291	138	80	(	(	PUNCT
ajbmeb-291	138	81	less	less	ADJ
ajbmeb-291	138	82	than	than	ADP
ajbmeb-291	138	83	30	30	NUM
ajbmeb-291	138	84	years	year	NOUN
ajbmeb-291	138	85	old	old	ADJ
ajbmeb-291	138	86	,	,	PUNCT
ajbmeb-291	138	87	30	30	NUM
ajbmeb-291	138	88	years	year	NOUN
ajbmeb-291	138	89	old	old	ADJ
ajbmeb-291	138	90	,	,	PUNCT
ajbmeb-291	138	91	less	less	ADJ
ajbmeb-291	138	92	than	than	ADP
ajbmeb-291	138	93	35	35	NUM
ajbmeb-291	138	94	years	year	NOUN
ajbmeb-291	138	95	old	old	ADJ
ajbmeb-291	138	96	,	,	PUNCT
ajbmeb-291	138	97	35	35	NUM
ajbmeb-291	138	98	years	year	NOUN
ajbmeb-291	138	99	old	old	ADJ
ajbmeb-291	138	100	and	and	CCONJ
ajbmeb-291	138	101	less	less	ADJ
ajbmeb-291	138	102	than	than	ADP
ajbmeb-291	138	103	40	40	NUM
ajbmeb-291	138	104	years	year	NOUN
ajbmeb-291	138	105	old	old	ADJ
ajbmeb-291	138	106	,	,	PUNCT
ajbmeb-291	138	107	and	and	CCONJ
ajbmeb-291	138	108	more	more	ADJ
ajbmeb-291	138	109	than	than	ADP
ajbmeb-291	138	110	40	40	NUM
ajbmeb-291	138	111	years	year	NOUN
ajbmeb-291	138	112	old	old	ADJ
ajbmeb-291	138	113	)	)	PUNCT
ajbmeb-291	138	114	.	.	PUNCT
ajbmeb-291	139	1	22	22	NUM
ajbmeb-291	139	2	lu	lu	PROPN
ajbmeb-291	139	3	,	,	PUNCT
ajbmeb-291	139	4	wh	wh	X
ajbmeb-291	139	5	(	(	PUNCT
ajbmeb-291	139	6	2017	2017	NUM
ajbmeb-291	139	7	)	)	PUNCT
ajbmeb-291	139	8	,	,	PUNCT
ajbmeb-291	139	9	“	"	PUNCT
ajbmeb-291	139	10	research	research	NOUN
ajbmeb-291	139	11	on	on	ADP
ajbmeb-291	139	12	internal	internal	ADJ
ajbmeb-291	139	13	audit	audit	NOUN
ajbmeb-291	139	14	quality	quality	NOUN
ajbmeb-291	139	15	control	control	NOUN
ajbmeb-291	139	16	of	of	ADP
ajbmeb-291	139	17	xy	xy	PROPN
ajbmeb-291	139	18	company	company	NOUN
ajbmeb-291	139	19	”	"	PUNCT
ajbmeb-291	139	20	,	,	PUNCT
ajbmeb-291	139	21	thesis	thesis	NOUN
ajbmeb-291	139	22	,	,	PUNCT
ajbmeb-291	139	23	chongqing	chongqing	PROPN
ajbmeb-291	139	24	university	university	PROPN
ajbmeb-291	139	25	of	of	ADP
ajbmeb-291	139	26	technology	technology	NOUN
ajbmeb-291	139	27	,	,	PUNCT
ajbmeb-291	139	28	chongqing	chongqing	PROPN
ajbmeb-291	139	29	.	.	PUNCT
ajbmeb-291	140	1	23	23	NUM
ajbmeb-291	140	2	qiang	qiang	PROPN
ajbmeb-291	140	3	,	,	PUNCT
ajbmeb-291	140	4	hd	hd	PROPN
ajbmeb-291	140	5	(	(	PUNCT
ajbmeb-291	140	6	2015	2015	NUM
ajbmeb-291	140	7	)	)	PUNCT
ajbmeb-291	140	8	,	,	PUNCT
ajbmeb-291	140	9	“	"	PUNCT
ajbmeb-291	140	10	role	role	NOUN
ajbmeb-291	140	11	positioning	positioning	NOUN
ajbmeb-291	140	12	and	and	CCONJ
ajbmeb-291	140	13	function	function	NOUN
ajbmeb-291	140	14	reconstruction	reconstruction	NOUN
ajbmeb-291	140	15	of	of	ADP
ajbmeb-291	140	16	internal	internal	ADJ
ajbmeb-291	140	17	audit	audit	NOUN
ajbmeb-291	140	18	in	in	ADP
ajbmeb-291	140	19	corporate	corporate	ADJ
ajbmeb-291	140	20	governance	governance	NOUN
ajbmeb-291	140	21	”	"	PUNCT
ajbmeb-291	140	22	,	,	PUNCT
ajbmeb-291	140	23	thesis	thesis	NOUN
ajbmeb-291	140	24	,	,	PUNCT
ajbmeb-291	140	25	lanzhou	lanzhou	PROPN
ajbmeb-291	140	26	business	business	PROPN
ajbmeb-291	140	27	school	school	PROPN
ajbmeb-291	140	28	,	,	PUNCT
ajbmeb-291	140	29	lanzhou	lanzhou	PROPN
ajbmeb-291	140	30	.	.	PUNCT
ajbmeb-291	141	1	american	american	PROPN
ajbmeb-291	141	2	journal	journal	PROPN
ajbmeb-291	141	3	of	of	ADP
ajbmeb-291	141	4	business	business	NOUN
ajbmeb-291	141	5	management	management	NOUN
ajbmeb-291	141	6	,	,	PUNCT
ajbmeb-291	141	7	economics	economic	NOUN
ajbmeb-291	141	8	and	and	CCONJ
ajbmeb-291	141	9	banking	banking	NOUN
ajbmeb-291	141	10	volume	volume	NOUN
ajbmeb-291	141	11	7	7	NUM
ajbmeb-291	141	12	,	,	PUNCT
ajbmeb-291	141	13	dec	dec	PROPN
ajbmeb-291	141	14	.	.	PROPN
ajbmeb-291	141	15	,	,	PUNCT
ajbmeb-291	141	16	2022	2022	NUM
ajbmeb-291	141	17	p	p	NOUN
ajbmeb-291	141	18	a	a	PRON
ajbmeb-291	141	19	g	g	NOUN
ajbmeb-291	141	20	e	e	NOUN
ajbmeb-291	141	21	|	|	ADV
ajbmeb-291	141	22	83	83	NUM
ajbmeb-291	141	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-291	141	24	b.	b.	PROPN
ajbmeb-291	141	25	individuals	individual	NOUN
ajbmeb-291	141	26	with	with	ADP
ajbmeb-291	141	27	different	different	ADJ
ajbmeb-291	141	28	qualifications	qualification	NOUN
ajbmeb-291	141	29	(	(	PUNCT
ajbmeb-291	141	30	bachelor	bachelor	NOUN
ajbmeb-291	141	31	's	's	PART
ajbmeb-291	141	32	,	,	PUNCT
ajbmeb-291	141	33	higher	high	ADJ
ajbmeb-291	141	34	diploma	diploma	NOUN
ajbmeb-291	141	35	,	,	PUNCT
ajbmeb-291	141	36	master	master	NOUN
ajbmeb-291	141	37	's	's	PART
ajbmeb-291	141	38	,	,	PUNCT
ajbmeb-291	141	39	phd	phd	NOUN
ajbmeb-291	141	40	,	,	PUNCT
ajbmeb-291	141	41	others	other	NOUN
ajbmeb-291	141	42	)	)	PUNCT
ajbmeb-291	141	43	.	.	PUNCT
ajbmeb-291	142	1	c.	c.	NOUN
ajbmeb-291	142	2	individuals	individual	NOUN
ajbmeb-291	142	3	from	from	ADP
ajbmeb-291	142	4	various	various	ADJ
ajbmeb-291	142	5	scientific	scientific	ADJ
ajbmeb-291	142	6	disciplines	discipline	NOUN
ajbmeb-291	142	7	(	(	PUNCT
ajbmeb-291	142	8	accounting	accounting	NOUN
ajbmeb-291	142	9	,	,	PUNCT
ajbmeb-291	142	10	financial	financial	ADJ
ajbmeb-291	142	11	and	and	CCONJ
ajbmeb-291	142	12	banking	banking	NOUN
ajbmeb-291	142	13	studies	study	NOUN
ajbmeb-291	142	14	,	,	PUNCT
ajbmeb-291	142	15	business	business	NOUN
ajbmeb-291	142	16	administration	administration	NOUN
ajbmeb-291	142	17	,	,	PUNCT
ajbmeb-291	142	18	accounting	account	VERB
ajbmeb-291	142	19	information	information	NOUN
ajbmeb-291	142	20	systems	system	NOUN
ajbmeb-291	142	21	,	,	PUNCT
ajbmeb-291	142	22	economics	economic	NOUN
ajbmeb-291	142	23	,	,	PUNCT
ajbmeb-291	142	24	and	and	CCONJ
ajbmeb-291	142	25	others	other	NOUN
ajbmeb-291	142	26	)	)	PUNCT
ajbmeb-291	142	27	.	.	PUNCT
ajbmeb-291	143	1	dr	dr	PROPN
ajbmeb-291	143	2	..	..	PROPN
ajbmeb-291	143	3	individuals	individual	NOUN
ajbmeb-291	143	4	of	of	ADP
ajbmeb-291	143	5	different	different	ADJ
ajbmeb-291	143	6	professions	profession	NOUN
ajbmeb-291	143	7	(	(	PUNCT
ajbmeb-291	143	8	internal	internal	ADJ
ajbmeb-291	143	9	auditor	auditor	NOUN
ajbmeb-291	143	10	,	,	PUNCT
ajbmeb-291	143	11	external	external	ADJ
ajbmeb-291	143	12	auditor	auditor	NOUN
ajbmeb-291	143	13	,	,	PUNCT
ajbmeb-291	143	14	accountant	accountant	NOUN
ajbmeb-291	143	15	,	,	PUNCT
ajbmeb-291	143	16	risk	risk	NOUN
ajbmeb-291	143	17	office	office	NOUN
ajbmeb-291	143	18	,	,	PUNCT
ajbmeb-291	143	19	investment	investment	NOUN
ajbmeb-291	143	20	officer	officer	NOUN
ajbmeb-291	143	21	,	,	PUNCT
ajbmeb-291	143	22	department	department	NOUN
ajbmeb-291	143	23	head	head	NOUN
ajbmeb-291	143	24	,	,	PUNCT
ajbmeb-291	143	25	others	other	NOUN
ajbmeb-291	143	26	)	)	PUNCT
ajbmeb-291	143	27	.	.	PUNCT
ajbmeb-291	144	1	e.	e.	PROPN
ajbmeb-291	144	2	individuals	individual	NOUN
ajbmeb-291	144	3	with	with	ADP
ajbmeb-291	144	4	different	different	ADJ
ajbmeb-291	144	5	years	year	NOUN
ajbmeb-291	144	6	of	of	ADP
ajbmeb-291	144	7	experience	experience	NOUN
ajbmeb-291	144	8	(	(	PUNCT
ajbmeb-291	144	9	less	less	ADJ
ajbmeb-291	144	10	than	than	ADP
ajbmeb-291	144	11	5	5	NUM
ajbmeb-291	144	12	years	year	NOUN
ajbmeb-291	144	13	,	,	PUNCT
ajbmeb-291	144	14	5	5	NUM
ajbmeb-291	144	15	years	year	NOUN
ajbmeb-291	144	16	,	,	PUNCT
ajbmeb-291	144	17	less	less	ADJ
ajbmeb-291	144	18	than	than	ADP
ajbmeb-291	144	19	10	10	NUM
ajbmeb-291	144	20	years	year	NOUN
ajbmeb-291	144	21	,	,	PUNCT
ajbmeb-291	144	22	10	10	NUM
ajbmeb-291	144	23	years	year	NOUN
ajbmeb-291	144	24	,	,	PUNCT
ajbmeb-291	144	25	less	less	ADJ
ajbmeb-291	144	26	than	than	ADP
ajbmeb-291	144	27	15	15	NUM
ajbmeb-291	144	28	years	year	NOUN
ajbmeb-291	144	29	,	,	PUNCT
ajbmeb-291	144	30	15	15	NUM
ajbmeb-291	144	31	years	year	NOUN
ajbmeb-291	144	32	,	,	PUNCT
ajbmeb-291	144	33	less	less	ADJ
ajbmeb-291	144	34	than	than	ADP
ajbmeb-291	144	35	20	20	NUM
ajbmeb-291	144	36	years	year	NOUN
ajbmeb-291	144	37	,	,	PUNCT
ajbmeb-291	144	38	and	and	CCONJ
ajbmeb-291	144	39	more	more	ADJ
ajbmeb-291	144	40	than	than	ADP
ajbmeb-291	144	41	20	20	NUM
ajbmeb-291	144	42	years	year	NOUN
ajbmeb-291	144	43	)	)	PUNCT
ajbmeb-291	144	44	.	.	PUNCT
ajbmeb-291	145	1	section	section	NOUN
ajbmeb-291	145	2	three	three	NUM
ajbmeb-291	145	3	:	:	PUNCT
ajbmeb-291	145	4	study	study	NOUN
ajbmeb-291	145	5	methodology	methodology	NOUN
ajbmeb-291	145	6	,	,	PUNCT
ajbmeb-291	145	7	method	method	NOUN
ajbmeb-291	145	8	and	and	CCONJ
ajbmeb-291	145	9	procedures	procedure	NOUN
ajbmeb-291	145	10	introduction	introduction	NOUN
ajbmeb-291	145	11	the	the	DET
ajbmeb-291	145	12	questionnaire	questionnaire	NOUN
ajbmeb-291	145	13	was	be	AUX
ajbmeb-291	145	14	used	use	VERB
ajbmeb-291	145	15	to	to	PART
ajbmeb-291	145	16	collect	collect	VERB
ajbmeb-291	145	17	data	datum	NOUN
ajbmeb-291	145	18	from	from	ADP
ajbmeb-291	145	19	the	the	DET
ajbmeb-291	145	20	research	research	NOUN
ajbmeb-291	145	21	community	community	NOUN
ajbmeb-291	145	22	,	,	PUNCT
ajbmeb-291	145	23	which	which	PRON
ajbmeb-291	145	24	requires	require	VERB
ajbmeb-291	145	25	an	an	DET
ajbmeb-291	145	26	accurate	accurate	ADJ
ajbmeb-291	145	27	and	and	CCONJ
ajbmeb-291	145	28	clear	clear	ADJ
ajbmeb-291	145	29	preparation	preparation	NOUN
ajbmeb-291	145	30	of	of	ADP
ajbmeb-291	145	31	its	its	PRON
ajbmeb-291	145	32	paragraphs	paragraph	NOUN
ajbmeb-291	145	33	,	,	PUNCT
ajbmeb-291	145	34	and	and	CCONJ
ajbmeb-291	145	35	therefore	therefore	ADV
ajbmeb-291	145	36	its	its	PRON
ajbmeb-291	145	37	data	datum	NOUN
ajbmeb-291	145	38	is	be	AUX
ajbmeb-291	145	39	used	use	VERB
ajbmeb-291	145	40	in	in	ADP
ajbmeb-291	145	41	the	the	DET
ajbmeb-291	145	42	statement	statement	NOUN
ajbmeb-291	145	43	of	of	ADP
ajbmeb-291	145	44	the	the	DET
ajbmeb-291	145	45	applied	applied	ADJ
ajbmeb-291	145	46	side	side	NOUN
ajbmeb-291	145	47	of	of	ADP
ajbmeb-291	145	48	the	the	DET
ajbmeb-291	145	49	research	research	NOUN
ajbmeb-291	145	50	,	,	PUNCT
ajbmeb-291	145	51	to	to	PART
ajbmeb-291	145	52	conduct	conduct	VERB
ajbmeb-291	145	53	statistical	statistical	ADJ
ajbmeb-291	145	54	analysis	analysis	NOUN
ajbmeb-291	145	55	to	to	PART
ajbmeb-291	145	56	reach	reach	VERB
ajbmeb-291	145	57	the	the	DET
ajbmeb-291	145	58	results	result	NOUN
ajbmeb-291	145	59	that	that	PRON
ajbmeb-291	145	60	are	be	AUX
ajbmeb-291	145	61	interpreted	interpret	VERB
ajbmeb-291	145	62	in	in	ADP
ajbmeb-291	145	63	the	the	DET
ajbmeb-291	145	64	light	light	NOUN
ajbmeb-291	145	65	of	of	ADP
ajbmeb-291	145	66	the	the	DET
ajbmeb-291	145	67	research	research	NOUN
ajbmeb-291	145	68	literature	literature	NOUN
ajbmeb-291	145	69	related	relate	VERB
ajbmeb-291	145	70	to	to	ADP
ajbmeb-291	145	71	its	its	PRON
ajbmeb-291	145	72	subject	subject	NOUN
ajbmeb-291	145	73	,	,	PUNCT
ajbmeb-291	145	74	and	and	CCONJ
ajbmeb-291	145	75	thus	thus	ADV
ajbmeb-291	145	76	achieve	achieve	VERB
ajbmeb-291	145	77	the	the	DET
ajbmeb-291	145	78	goals	goal	NOUN
ajbmeb-291	145	79	that	that	PRON
ajbmeb-291	145	80	it	it	PRON
ajbmeb-291	145	81	seeks	seek	VERB
ajbmeb-291	145	82	to	to	PART
ajbmeb-291	145	83	achieve	achieve	VERB
ajbmeb-291	145	84	.	.	PUNCT
ajbmeb-291	146	1	accordingly	accordingly	ADV
ajbmeb-291	146	2	,	,	PUNCT
ajbmeb-291	146	3	this	this	DET
ajbmeb-291	146	4	section	section	NOUN
ajbmeb-291	146	5	deals	deal	VERB
ajbmeb-291	146	6	with	with	ADP
ajbmeb-291	146	7	the	the	DET
ajbmeb-291	146	8	procedures	procedure	NOUN
ajbmeb-291	146	9	and	and	CCONJ
ajbmeb-291	146	10	methodological	methodological	ADJ
ajbmeb-291	146	11	steps	step	NOUN
ajbmeb-291	146	12	that	that	PRON
ajbmeb-291	146	13	were	be	AUX
ajbmeb-291	146	14	taken	take	VERB
ajbmeb-291	146	15	in	in	ADP
ajbmeb-291	146	16	the	the	DET
ajbmeb-291	146	17	field	field	NOUN
ajbmeb-291	146	18	of	of	ADP
ajbmeb-291	146	19	the	the	DET
ajbmeb-291	146	20	field	field	NOUN
ajbmeb-291	146	21	study	study	NOUN
ajbmeb-291	146	22	,	,	PUNCT
ajbmeb-291	146	23	as	as	SCONJ
ajbmeb-291	146	24	it	it	PRON
ajbmeb-291	146	25	deals	deal	VERB
ajbmeb-291	146	26	with	with	ADP
ajbmeb-291	146	27	the	the	DET
ajbmeb-291	146	28	study	study	NOUN
ajbmeb-291	146	29	methodology	methodology	NOUN
ajbmeb-291	146	30	,	,	PUNCT
ajbmeb-291	146	31	the	the	DET
ajbmeb-291	146	32	study	study	NOUN
ajbmeb-291	146	33	community	community	NOUN
ajbmeb-291	146	34	,	,	PUNCT
ajbmeb-291	146	35	and	and	CCONJ
ajbmeb-291	146	36	the	the	DET
ajbmeb-291	146	37	sample	sample	NOUN
ajbmeb-291	146	38	to	to	PART
ajbmeb-291	146	39	which	which	PRON
ajbmeb-291	146	40	the	the	DET
ajbmeb-291	146	41	study	study	NOUN
ajbmeb-291	146	42	was	be	AUX
ajbmeb-291	146	43	applied	apply	VERB
ajbmeb-291	146	44	,	,	PUNCT
ajbmeb-291	146	45	in	in	ADP
ajbmeb-291	146	46	addition	addition	NOUN
ajbmeb-291	146	47	to	to	ADP
ajbmeb-291	146	48	clarifying	clarify	VERB
ajbmeb-291	146	49	the	the	DET
ajbmeb-291	146	50	tools	tool	NOUN
ajbmeb-291	146	51	used	use	VERB
ajbmeb-291	146	52	in	in	ADP
ajbmeb-291	146	53	the	the	DET
ajbmeb-291	146	54	study	study	NOUN
ajbmeb-291	146	55	and	and	CCONJ
ajbmeb-291	146	56	its	its	PRON
ajbmeb-291	146	57	steps	step	NOUN
ajbmeb-291	146	58	,	,	PUNCT
ajbmeb-291	146	59	and	and	CCONJ
ajbmeb-291	146	60	the	the	DET
ajbmeb-291	146	61	statistical	statistical	ADJ
ajbmeb-291	146	62	methods	method	NOUN
ajbmeb-291	146	63	that	that	PRON
ajbmeb-291	146	64	were	be	AUX
ajbmeb-291	146	65	used	use	VERB
ajbmeb-291	146	66	in	in	ADP
ajbmeb-291	146	67	analyzing	analyze	VERB
ajbmeb-291	146	68	the	the	DET
ajbmeb-291	146	69	data	datum	NOUN
ajbmeb-291	146	70	to	to	PART
ajbmeb-291	146	71	communicate	communicate	VERB
ajbmeb-291	146	72	the	the	DET
ajbmeb-291	146	73	results	result	NOUN
ajbmeb-291	146	74	,	,	PUNCT
ajbmeb-291	146	75	and	and	CCONJ
ajbmeb-291	146	76	then	then	ADV
ajbmeb-291	146	77	achieving	achieve	VERB
ajbmeb-291	146	78	the	the	DET
ajbmeb-291	146	79	objectives	objective	NOUN
ajbmeb-291	146	80	of	of	ADP
ajbmeb-291	146	81	the	the	DET
ajbmeb-291	146	82	study	study	NOUN
ajbmeb-291	146	83	.	.	PUNCT
ajbmeb-291	147	1	this	this	DET
ajbmeb-291	147	2	section	section	NOUN
ajbmeb-291	147	3	also	also	ADV
ajbmeb-291	147	4	includes	include	VERB
ajbmeb-291	147	5	a	a	DET
ajbmeb-291	147	6	description	description	NOUN
ajbmeb-291	147	7	of	of	ADP
ajbmeb-291	147	8	the	the	DET
ajbmeb-291	147	9	necessary	necessary	ADJ
ajbmeb-291	147	10	procedures	procedure	NOUN
ajbmeb-291	147	11	in	in	ADP
ajbmeb-291	147	12	codifying	codify	VERB
ajbmeb-291	147	13	and	and	CCONJ
ajbmeb-291	147	14	applying	apply	VERB
ajbmeb-291	147	15	research	research	NOUN
ajbmeb-291	147	16	tools	tool	NOUN
ajbmeb-291	147	17	,	,	PUNCT
ajbmeb-291	147	18	and	and	CCONJ
ajbmeb-291	147	19	finally	finally	ADV
ajbmeb-291	147	20	the	the	DET
ajbmeb-291	147	21	statistical	statistical	ADJ
ajbmeb-291	147	22	treatments	treatment	NOUN
ajbmeb-291	147	23	that	that	PRON
ajbmeb-291	147	24	were	be	AUX
ajbmeb-291	147	25	used	use	VERB
ajbmeb-291	147	26	in	in	ADP
ajbmeb-291	147	27	the	the	DET
ajbmeb-291	147	28	research	research	NOUN
ajbmeb-291	147	29	analysis	analysis	NOUN
ajbmeb-291	147	30	.	.	PUNCT
ajbmeb-291	148	1	study	study	NOUN
ajbmeb-291	148	2	approach	approach	NOUN
ajbmeb-291	148	3	yaatextending	yaatextende	VERB
ajbmeb-291	148	4	the	the	DET
ajbmeb-291	148	5	study	study	NOUN
ajbmeb-291	148	6	approach	approach	NOUN
ajbmeb-291	148	7	to	to	ADP
ajbmeb-291	148	8	analyzing	analyze	VERB
ajbmeb-291	148	9	the	the	DET
ajbmeb-291	148	10	phenomenon	phenomenon	NOUN
ajbmeb-291	148	11	,	,	PUNCT
ajbmeb-291	148	12	revealing	reveal	VERB
ajbmeb-291	148	13	the	the	DET
ajbmeb-291	148	14	relationships	relationship	NOUN
ajbmeb-291	148	15	between	between	ADP
ajbmeb-291	148	16	its	its	PRON
ajbmeb-291	148	17	various	various	ADJ
ajbmeb-291	148	18	dimensions	dimension	NOUN
ajbmeb-291	148	19	,	,	PUNCT
ajbmeb-291	148	20	and	and	CCONJ
ajbmeb-291	148	21	finding	find	VERB
ajbmeb-291	148	22	a	a	DET
ajbmeb-291	148	23	scientific	scientific	ADJ
ajbmeb-291	148	24	explanation	explanation	NOUN
ajbmeb-291	148	25	and	and	CCONJ
ajbmeb-291	148	26	conclusion	conclusion	NOUN
ajbmeb-291	148	27	in	in	ADP
ajbmeb-291	148	28	its	its	PRON
ajbmeb-291	148	29	light	light	NOUN
ajbmeb-291	148	30	,	,	PUNCT
ajbmeb-291	148	31	which	which	PRON
ajbmeb-291	148	32	is	be	AUX
ajbmeb-291	148	33	the	the	DET
ajbmeb-291	148	34	organized	organized	ADJ
ajbmeb-291	148	35	method	method	NOUN
ajbmeb-291	148	36	used	use	VERB
ajbmeb-291	148	37	to	to	PART
ajbmeb-291	148	38	solve	solve	VERB
ajbmeb-291	148	39	the	the	DET
ajbmeb-291	148	40	research	research	NOUN
ajbmeb-291	148	41	problem	problem	NOUN
ajbmeb-291	148	42	,	,	PUNCT
ajbmeb-291	148	43	in	in	ADP
ajbmeb-291	148	44	addition	addition	NOUN
ajbmeb-291	148	45	to	to	ADP
ajbmeb-291	148	46	it	it	PRON
ajbmeb-291	148	47	being	be	AUX
ajbmeb-291	148	48	the	the	DET
ajbmeb-291	148	49	science	science	NOUN
ajbmeb-291	148	50	that	that	PRON
ajbmeb-291	148	51	is	be	AUX
ajbmeb-291	148	52	concerned	concern	VERB
ajbmeb-291	148	53	with	with	ADP
ajbmeb-291	148	54	how	how	SCONJ
ajbmeb-291	148	55	to	to	PART
ajbmeb-291	148	56	conduct	conduct	VERB
ajbmeb-291	148	57	scientific	scientific	ADJ
ajbmeb-291	148	58	research	research	NOUN
ajbmeb-291	148	59	.	.	PUNCT
ajbmeb-291	149	1	whereabaptizedtthis	whereabaptizedtthis	PRON
ajbmeb-291	149	2	study	study	NOUN
ajbmeb-291	149	3	is	be	AUX
ajbmeb-291	149	4	based	base	VERB
ajbmeb-291	149	5	on	on	ADP
ajbmeb-291	149	6	the	the	DET
ajbmeb-291	149	7	descriptive	descriptive	ADJ
ajbmeb-291	149	8	analytical	analytical	ADJ
ajbmeb-291	149	9	method	method	NOUN
ajbmeb-291	149	10	to	to	PART
ajbmeb-291	149	11	obtain	obtain	VERB
ajbmeb-291	149	12	sufficient	sufficient	ADJ
ajbmeb-291	149	13	and	and	CCONJ
ajbmeb-291	149	14	accurate	accurate	ADJ
ajbmeb-291	149	15	information	information	NOUN
ajbmeb-291	149	16	about	about	ADP
ajbmeb-291	149	17	the	the	DET
ajbmeb-291	149	18	impact	impact	NOUN
ajbmeb-291	149	19	of	of	ADP
ajbmeb-291	149	20	internal	internal	ADJ
ajbmeb-291	149	21	auditing	auditing	NOUN
ajbmeb-291	149	22	on	on	ADP
ajbmeb-291	149	23	corporate	corporate	ADJ
ajbmeb-291	149	24	governance	governance	NOUN
ajbmeb-291	149	25	in	in	ADP
ajbmeb-291	149	26	the	the	DET
ajbmeb-291	149	27	institutions	institution	NOUN
ajbmeb-291	149	28	in	in	ADP
ajbmeb-291	149	29	the	the	DET
ajbmeb-291	149	30	sample	sample	NOUN
ajbmeb-291	149	31	studied	study	VERB
ajbmeb-291	149	32	,	,	PUNCT
ajbmeb-291	149	33	and	and	CCONJ
ajbmeb-291	149	34	then	then	ADV
ajbmeb-291	149	35	analyze	analyze	VERB
ajbmeb-291	149	36	and	and	CCONJ
ajbmeb-291	149	37	interpret	interpret	VERB
ajbmeb-291	149	38	it	it	PRON
ajbmeb-291	149	39	in	in	ADP
ajbmeb-291	149	40	order	order	NOUN
ajbmeb-291	149	41	to	to	PART
ajbmeb-291	149	42	identify	identify	VERB
ajbmeb-291	149	43	indicators	indicator	NOUN
ajbmeb-291	149	44	for	for	ADP
ajbmeb-291	149	45	addressing	address	VERB
ajbmeb-291	149	46	the	the	DET
ajbmeb-291	149	47	problem	problem	NOUN
ajbmeb-291	149	48	.	.	PUNCT
ajbmeb-291	150	1	the	the	DET
ajbmeb-291	150	2	study	study	NOUN
ajbmeb-291	150	3	population	population	NOUN
ajbmeb-291	150	4	and	and	CCONJ
ajbmeb-291	150	5	its	its	PRON
ajbmeb-291	150	6	sample	sample	NOUN
ajbmeb-291	150	7	the	the	DET
ajbmeb-291	150	8	study	study	NOUN
ajbmeb-291	150	9	population	population	NOUN
ajbmeb-291	150	10	is	be	AUX
ajbmeb-291	150	11	represented	represent	VERB
ajbmeb-291	150	12	by	by	ADP
ajbmeb-291	150	13	the	the	DET
ajbmeb-291	150	14	internal	internal	ADJ
ajbmeb-291	150	15	auditors	auditor	NOUN
ajbmeb-291	150	16	of	of	ADP
ajbmeb-291	150	17	the	the	DET
ajbmeb-291	150	18	public	public	ADJ
ajbmeb-291	150	19	production	production	NOUN
ajbmeb-291	150	20	companies	company	NOUN
ajbmeb-291	150	21	in	in	ADP
ajbmeb-291	150	22	iraq	iraq	PROPN
ajbmeb-291	150	23	,	,	PUNCT
ajbmeb-291	150	24	within	within	ADP
ajbmeb-291	150	25	the	the	DET
ajbmeb-291	150	26	borders	border	NOUN
ajbmeb-291	150	27	of	of	ADP
ajbmeb-291	150	28	the	the	DET
ajbmeb-291	150	29	city	city	NOUN
ajbmeb-291	150	30	of	of	ADP
ajbmeb-291	150	31	baghdad	baghdad	PROPN
ajbmeb-291	150	32	,	,	PUNCT
ajbmeb-291	150	33	represented	represent	VERB
ajbmeb-291	150	34	by	by	ADP
ajbmeb-291	150	35	three	three	NUM
ajbmeb-291	150	36	companies	company	NOUN
ajbmeb-291	150	37	:	:	PUNCT
ajbmeb-291	150	38	(	(	PUNCT
ajbmeb-291	150	39	al	al	NOUN
ajbmeb-291	150	40	-	-	PUNCT
ajbmeb-291	150	41	kindi	kindi	NOUN
ajbmeb-291	150	42	for	for	ADP
ajbmeb-291	150	43	the	the	DET
ajbmeb-291	150	44	production	production	NOUN
ajbmeb-291	150	45	of	of	ADP
ajbmeb-291	150	46	veterinary	veterinary	ADJ
ajbmeb-291	150	47	vaccines	vaccine	NOUN
ajbmeb-291	150	48	,	,	PUNCT
ajbmeb-291	150	49	al	al	PROPN
ajbmeb-291	150	50	-	-	PUNCT
ajbmeb-291	150	51	fallujah	fallujah	PROPN
ajbmeb-291	150	52	for	for	ADP
ajbmeb-291	150	53	the	the	DET
ajbmeb-291	150	54	production	production	NOUN
ajbmeb-291	150	55	of	of	ADP
ajbmeb-291	150	56	construction	construction	NOUN
ajbmeb-291	150	57	materials	material	NOUN
ajbmeb-291	150	58	,	,	PUNCT
ajbmeb-291	150	59	and	and	CCONJ
ajbmeb-291	151	1	al	al	PROPN
ajbmeb-291	151	2	-	-	PUNCT
ajbmeb-291	151	3	iraqi	iraqi	PROPN
ajbmeb-291	151	4	for	for	ADP
ajbmeb-291	151	5	the	the	DET
ajbmeb-291	151	6	production	production	NOUN
ajbmeb-291	151	7	of	of	ADP
ajbmeb-291	151	8	seeds	seed	NOUN
ajbmeb-291	151	9	)	)	PUNCT
ajbmeb-291	151	10	.	.	PUNCT
ajbmeb-291	152	1	and	and	CCONJ
ajbmeb-291	152	2	was	be	AUX
ajbmeb-291	152	3	chosenthese	chosenthese	NOUN
ajbmeb-291	152	4	companiesdue	companiesdue	ADJ
ajbmeb-291	152	5	to	to	ADP
ajbmeb-291	152	6	the	the	DET
ajbmeb-291	152	7	large	large	ADJ
ajbmeb-291	152	8	volume	volume	NOUN
ajbmeb-291	152	9	of	of	ADP
ajbmeb-291	152	10	business	business	NOUN
ajbmeb-291	152	11	in	in	ADP
ajbmeb-291	152	12	it	it	PRON
ajbmeb-291	152	13	and	and	CCONJ
ajbmeb-291	152	14	the	the	DET
ajbmeb-291	152	15	concentration	concentration	NOUN
ajbmeb-291	152	16	of	of	ADP
ajbmeb-291	152	17	a	a	DET
ajbmeb-291	152	18	large	large	ADJ
ajbmeb-291	152	19	number	number	NOUN
ajbmeb-291	152	20	of	of	ADP
ajbmeb-291	152	21	internal	internal	ADJ
ajbmeb-291	152	22	auditors	auditor	NOUN
ajbmeb-291	152	23	in	in	ADP
ajbmeb-291	152	24	it	it	PRON
ajbmeb-291	152	25	.	.	PUNCT
ajbmeb-291	153	1	in	in	ADP
ajbmeb-291	153	2	view	view	NOUN
ajbmeb-291	153	3	of	of	ADP
ajbmeb-291	153	4	the	the	DET
ajbmeb-291	153	5	difficulty	difficulty	NOUN
ajbmeb-291	153	6	of	of	ADP
ajbmeb-291	153	7	communicating	communicate	VERB
ajbmeb-291	153	8	with	with	ADP
ajbmeb-291	153	9	all	all	DET
ajbmeb-291	153	10	members	member	NOUN
ajbmeb-291	153	11	of	of	ADP
ajbmeb-291	153	12	society	society	NOUN
ajbmeb-291	153	13	,	,	PUNCT
ajbmeb-291	153	14	a	a	DET
ajbmeb-291	153	15	random	random	ADJ
ajbmeb-291	153	16	sample	sample	NOUN
ajbmeb-291	153	17	of	of	ADP
ajbmeb-291	153	18	internal	internal	ADJ
ajbmeb-291	153	19	auditors	auditor	NOUN
ajbmeb-291	153	20	was	be	AUX
ajbmeb-291	153	21	chosen.72a	chosen.72a	ADP
ajbmeb-291	153	22	questionnaire	questionnaire	NOUN
ajbmeb-291	153	23	was	be	AUX
ajbmeb-291	153	24	given	give	VERB
ajbmeb-291	153	25	to	to	ADP
ajbmeb-291	153	26	them	they	PRON
ajbmeb-291	153	27	,	,	PUNCT
ajbmeb-291	153	28	and	and	CCONJ
ajbmeb-291	153	29	it	it	PRON
ajbmeb-291	153	30	was	be	AUX
ajbmeb-291	153	31	found	find	VERB
ajbmeb-291	153	32	that	that	SCONJ
ajbmeb-291	153	33	all	all	PRON
ajbmeb-291	153	34	are	be	AUX
ajbmeb-291	153	35	valid	valid	ADJ
ajbmeb-291	153	36	questionnaires	questionnaire	NOUN
ajbmeb-291	153	37	for	for	ADP
ajbmeb-291	153	38	analysis	analysis	NOUN
ajbmeb-291	153	39	.	.	PUNCT
ajbmeb-291	154	1	study	study	NOUN
ajbmeb-291	154	2	hypotheses	hypothesis	NOUN
ajbmeb-291	154	3	:	:	PUNCT
ajbmeb-291	154	4	this	this	DET
ajbmeb-291	154	5	study	study	NOUN
ajbmeb-291	154	6	is	be	AUX
ajbmeb-291	154	7	based	base	VERB
ajbmeb-291	154	8	on	on	ADP
ajbmeb-291	154	9	a	a	DET
ajbmeb-291	154	10	set	set	NOUN
ajbmeb-291	154	11	of	of	ADP
ajbmeb-291	154	12	hypotheses	hypothesis	NOUN
ajbmeb-291	154	13	aimed	aim	VERB
ajbmeb-291	154	14	at	at	ADP
ajbmeb-291	154	15	examining	examine	VERB
ajbmeb-291	154	16	the	the	DET
ajbmeb-291	154	17	nature	nature	NOUN
ajbmeb-291	154	18	of	of	ADP
ajbmeb-291	154	19	the	the	DET
ajbmeb-291	154	20	impact	impact	NOUN
ajbmeb-291	154	21	of	of	ADP
ajbmeb-291	154	22	the	the	DET
ajbmeb-291	154	23	independent	independent	ADJ
ajbmeb-291	154	24	variable	variable	ADJ
ajbmeb-291	154	25	"	"	PUNCT
ajbmeb-291	154	26	internal	internal	ADJ
ajbmeb-291	154	27	audit	audit	NOUN
ajbmeb-291	154	28	"	"	PUNCT
ajbmeb-291	154	29	with	with	ADP
ajbmeb-291	154	30	its	its	PRON
ajbmeb-291	154	31	dimensions	dimension	NOUN
ajbmeb-291	154	32	(	(	PUNCT
ajbmeb-291	154	33	planning	planning	NOUN
ajbmeb-291	154	34	,	,	PUNCT
ajbmeb-291	154	35	timing	timing	NOUN
ajbmeb-291	154	36	and	and	CCONJ
ajbmeb-291	154	37	scope	scope	NOUN
ajbmeb-291	154	38	of	of	ADP
ajbmeb-291	154	39	the	the	DET
ajbmeb-291	154	40	audit	audit	NOUN
ajbmeb-291	154	41	,	,	PUNCT
ajbmeb-291	154	42	american	american	ADJ
ajbmeb-291	154	43	journal	journal	PROPN
ajbmeb-291	154	44	of	of	ADP
ajbmeb-291	154	45	business	business	NOUN
ajbmeb-291	154	46	management	management	NOUN
ajbmeb-291	154	47	,	,	PUNCT
ajbmeb-291	154	48	economics	economic	NOUN
ajbmeb-291	154	49	and	and	CCONJ
ajbmeb-291	154	50	banking	banking	NOUN
ajbmeb-291	154	51	volume	volume	NOUN
ajbmeb-291	154	52	7	7	NUM
ajbmeb-291	154	53	,	,	PUNCT
ajbmeb-291	154	54	dec	dec	PROPN
ajbmeb-291	154	55	.	.	PROPN
ajbmeb-291	154	56	,	,	PUNCT
ajbmeb-291	154	57	2022	2022	NUM
ajbmeb-291	154	58	p	p	NOUN
ajbmeb-291	154	59	a	a	DET
ajbmeb-291	154	60	g	g	NOUN
ajbmeb-291	154	61	e	e	NOUN
ajbmeb-291	154	62	|	|	ADV
ajbmeb-291	154	63	84	84	NUM
ajbmeb-291	154	64	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	154	65	financial	financial	ADJ
ajbmeb-291	154	66	risk	risk	NOUN
ajbmeb-291	154	67	statement	statement	NOUN
ajbmeb-291	154	68	,	,	PUNCT
ajbmeb-291	154	69	reducing	reduce	VERB
ajbmeb-291	154	70	the	the	DET
ajbmeb-291	154	71	costs	cost	NOUN
ajbmeb-291	154	72	of	of	ADP
ajbmeb-291	154	73	the	the	DET
ajbmeb-291	154	74	audit	audit	NOUN
ajbmeb-291	154	75	process	process	NOUN
ajbmeb-291	154	76	)	)	PUNCT
ajbmeb-291	154	77	,	,	PUNCT
ajbmeb-291	154	78	and	and	CCONJ
ajbmeb-291	154	79	the	the	DET
ajbmeb-291	154	80	dependent	dependent	ADJ
ajbmeb-291	154	81	variable	variable	ADJ
ajbmeb-291	154	82	"	"	PUNCT
ajbmeb-291	154	83	corporate	corporate	ADJ
ajbmeb-291	154	84	governance	governance	NOUN
ajbmeb-291	154	85	"	"	PUNCT
ajbmeb-291	154	86	and	and	CCONJ
ajbmeb-291	154	87	its	its	PRON
ajbmeb-291	154	88	sub	sub	NOUN
ajbmeb-291	154	89	-	-	NOUN
ajbmeb-291	154	90	variables	variable	NOUN
ajbmeb-291	154	91	(	(	PUNCT
ajbmeb-291	154	92	an	an	DET
ajbmeb-291	154	93	effective	effective	ADJ
ajbmeb-291	154	94	framework	framework	NOUN
ajbmeb-291	154	95	for	for	ADP
ajbmeb-291	154	96	governance	governance	NOUN
ajbmeb-291	154	97	,	,	PUNCT
ajbmeb-291	154	98	stakeholder	stakeholder	NOUN
ajbmeb-291	154	99	practice	practice	NOUN
ajbmeb-291	154	100	of	of	ADP
ajbmeb-291	154	101	management	management	NOUN
ajbmeb-291	154	102	,	,	PUNCT
ajbmeb-291	154	103	application	application	NOUN
ajbmeb-291	154	104	of	of	ADP
ajbmeb-291	154	105	the	the	DET
ajbmeb-291	154	106	principle	principle	NOUN
ajbmeb-291	154	107	of	of	ADP
ajbmeb-291	154	108	management	management	NOUN
ajbmeb-291	154	109	responsibilities	responsibility	NOUN
ajbmeb-291	154	110	,	,	PUNCT
ajbmeb-291	154	111	and	and	CCONJ
ajbmeb-291	154	112	promotion	promotion	NOUN
ajbmeb-291	154	113	of	of	ADP
ajbmeb-291	154	114	accounting	accounting	NOUN
ajbmeb-291	154	115	disclosure	disclosure	NOUN
ajbmeb-291	154	116	)	)	PUNCT
ajbmeb-291	154	117	.	.	PUNCT
ajbmeb-291	155	1	the	the	DET
ajbmeb-291	155	2	following	follow	VERB
ajbmeb-291	155	3	is	be	AUX
ajbmeb-291	155	4	an	an	DET
ajbmeb-291	155	5	explanation	explanation	NOUN
ajbmeb-291	155	6	of	of	ADP
ajbmeb-291	155	7	these	these	DET
ajbmeb-291	155	8	hypotheses	hypothesis	NOUN
ajbmeb-291	155	9	.	.	PUNCT
ajbmeb-291	156	1	the	the	DET
ajbmeb-291	156	2	first	first	ADJ
ajbmeb-291	156	3	hypothesis	hypothesis	NOUN
ajbmeb-291	156	4	:	:	PUNCT
ajbmeb-291	156	5	there	there	PRON
ajbmeb-291	156	6	is	be	VERB
ajbmeb-291	156	7	no	no	DET
ajbmeb-291	156	8	statistically	statistically	ADV
ajbmeb-291	156	9	significant	significant	ADJ
ajbmeb-291	156	10	effect	effect	NOUN
ajbmeb-291	156	11	at	at	ADP
ajbmeb-291	156	12	the	the	DET
ajbmeb-291	156	13	level	level	NOUN
ajbmeb-291	156	14	of	of	ADP
ajbmeb-291	156	15	significance	significance	NOUN
ajbmeb-291	156	16	(	(	PUNCT
ajbmeb-291	156	17	0.05	0.05	NUM
ajbmeb-291	156	18	)	)	PUNCT
ajbmeb-291	156	19	regarding	regard	VERB
ajbmeb-291	156	20	the	the	DET
ajbmeb-291	156	21	perceptions	perception	NOUN
ajbmeb-291	156	22	of	of	ADP
ajbmeb-291	156	23	workers	worker	NOUN
ajbmeb-291	156	24	in	in	ADP
ajbmeb-291	156	25	public	public	ADJ
ajbmeb-291	156	26	production	production	NOUN
ajbmeb-291	156	27	companies	company	NOUN
ajbmeb-291	156	28	in	in	ADP
ajbmeb-291	156	29	iraq	iraq	PROPN
ajbmeb-291	156	30	about	about	ADP
ajbmeb-291	156	31	the	the	DET
ajbmeb-291	156	32	availability	availability	NOUN
ajbmeb-291	156	33	of	of	ADP
ajbmeb-291	156	34	aspects	aspect	NOUN
ajbmeb-291	156	35	of	of	ADP
ajbmeb-291	156	36	enhancing	enhance	VERB
ajbmeb-291	156	37	internal	internal	ADJ
ajbmeb-291	156	38	auditing	auditing	NOUN
ajbmeb-291	156	39	.	.	PUNCT
ajbmeb-291	157	1	the	the	DET
ajbmeb-291	157	2	second	second	ADJ
ajbmeb-291	157	3	hypothesis	hypothesis	NOUN
ajbmeb-291	157	4	:	:	PUNCT
ajbmeb-291	157	5	there	there	PRON
ajbmeb-291	157	6	are	be	VERB
ajbmeb-291	157	7	no	no	DET
ajbmeb-291	157	8	statistically	statistically	ADV
ajbmeb-291	157	9	significant	significant	ADJ
ajbmeb-291	157	10	differences	difference	NOUN
ajbmeb-291	157	11	in	in	ADP
ajbmeb-291	157	12	the	the	DET
ajbmeb-291	157	13	perceptions	perception	NOUN
ajbmeb-291	157	14	of	of	ADP
ajbmeb-291	157	15	workers	worker	NOUN
ajbmeb-291	157	16	in	in	ADP
ajbmeb-291	157	17	public	public	ADJ
ajbmeb-291	157	18	production	production	NOUN
ajbmeb-291	157	19	companies	company	NOUN
ajbmeb-291	157	20	of	of	ADP
ajbmeb-291	157	21	the	the	DET
ajbmeb-291	157	22	impact	impact	NOUN
ajbmeb-291	157	23	of	of	ADP
ajbmeb-291	157	24	internal	internal	ADJ
ajbmeb-291	157	25	auditing	auditing	NOUN
ajbmeb-291	157	26	on	on	ADP
ajbmeb-291	157	27	corporate	corporate	ADJ
ajbmeb-291	157	28	governance	governance	NOUN
ajbmeb-291	157	29	due	due	ADP
ajbmeb-291	157	30	to	to	ADP
ajbmeb-291	157	31	demographic	demographic	ADJ
ajbmeb-291	157	32	variables	variable	NOUN
ajbmeb-291	157	33	(	(	PUNCT
ajbmeb-291	157	34	age	age	NOUN
ajbmeb-291	157	35	,	,	PUNCT
ajbmeb-291	157	36	job	job	NOUN
ajbmeb-291	157	37	degree	degree	NOUN
ajbmeb-291	157	38	,	,	PUNCT
ajbmeb-291	157	39	academic	academic	ADJ
ajbmeb-291	157	40	qualification	qualification	NOUN
ajbmeb-291	157	41	,	,	PUNCT
ajbmeb-291	157	42	number	number	NOUN
ajbmeb-291	157	43	of	of	ADP
ajbmeb-291	157	44	years	year	NOUN
ajbmeb-291	157	45	of	of	ADP
ajbmeb-291	157	46	job	job	NOUN
ajbmeb-291	157	47	experience	experience	NOUN
ajbmeb-291	157	48	,	,	PUNCT
ajbmeb-291	157	49	academic	academic	ADJ
ajbmeb-291	157	50	specialization	specialization	NOUN
ajbmeb-291	157	51	)	)	PUNCT
ajbmeb-291	157	52	.	.	PUNCT
ajbmeb-291	158	1	the	the	DET
ajbmeb-291	158	2	following	follow	VERB
ajbmeb-291	158	3	sub	sub	NOUN
ajbmeb-291	158	4	-	-	NOUN
ajbmeb-291	158	5	hypotheses	hypothesis	NOUN
ajbmeb-291	158	6	are	be	AUX
ajbmeb-291	158	7	derived	derive	VERB
ajbmeb-291	158	8	from	from	ADP
ajbmeb-291	158	9	this	this	DET
ajbmeb-291	158	10	hypothesis	hypothesis	NOUN
ajbmeb-291	158	11	:	:	PUNCT
ajbmeb-291	158	12	there	there	PRON
ajbmeb-291	158	13	are	be	VERB
ajbmeb-291	158	14	no	no	DET
ajbmeb-291	158	15	statistically	statistically	ADV
ajbmeb-291	158	16	significant	significant	ADJ
ajbmeb-291	158	17	differences	difference	NOUN
ajbmeb-291	158	18	between	between	ADP
ajbmeb-291	158	19	age	age	NOUN
ajbmeb-291	158	20	and	and	CCONJ
ajbmeb-291	158	21	perception	perception	NOUN
ajbmeb-291	158	22	of	of	ADP
ajbmeb-291	158	23	the	the	DET
ajbmeb-291	158	24	impact	impact	NOUN
ajbmeb-291	158	25	of	of	ADP
ajbmeb-291	158	26	internal	internal	ADJ
ajbmeb-291	158	27	auditing	auditing	NOUN
ajbmeb-291	158	28	on	on	ADP
ajbmeb-291	158	29	corporate	corporate	ADJ
ajbmeb-291	158	30	governance	governance	NOUN
ajbmeb-291	158	31	.	.	PUNCT
ajbmeb-291	159	1	there	there	PRON
ajbmeb-291	159	2	are	be	VERB
ajbmeb-291	159	3	no	no	DET
ajbmeb-291	159	4	statistically	statistically	ADV
ajbmeb-291	159	5	significant	significant	ADJ
ajbmeb-291	159	6	differences	difference	NOUN
ajbmeb-291	159	7	betweenspecialization	betweenspecialization	NOUN
ajbmeb-291	159	8	academicand	academicand	NOUN
ajbmeb-291	159	9	thevisualize	thevisualize	VERB
ajbmeb-291	159	10	the	the	DET
ajbmeb-291	159	11	impact	impact	NOUN
ajbmeb-291	159	12	of	of	ADP
ajbmeb-291	159	13	internal	internal	ADJ
ajbmeb-291	159	14	auditing	auditing	NOUN
ajbmeb-291	159	15	on	on	ADP
ajbmeb-291	159	16	corporate	corporate	ADJ
ajbmeb-291	159	17	governance	governance	NOUN
ajbmeb-291	159	18	.	.	PUNCT
ajbmeb-291	160	1	there	there	PRON
ajbmeb-291	160	2	are	be	VERB
ajbmeb-291	160	3	no	no	DET
ajbmeb-291	160	4	statistically	statistically	ADV
ajbmeb-291	160	5	significant	significant	ADJ
ajbmeb-291	160	6	differences	difference	NOUN
ajbmeb-291	160	7	betweendegree	betweendegree	PROPN
ajbmeb-291	160	8	functionaland	functionaland	PROPN
ajbmeb-291	160	9	thevisualize	thevisualize	VERB
ajbmeb-291	160	10	the	the	DET
ajbmeb-291	160	11	impact	impact	NOUN
ajbmeb-291	160	12	of	of	ADP
ajbmeb-291	160	13	internal	internal	ADJ
ajbmeb-291	160	14	auditing	auditing	NOUN
ajbmeb-291	160	15	on	on	ADP
ajbmeb-291	160	16	corporate	corporate	ADJ
ajbmeb-291	160	17	governance	governance	NOUN
ajbmeb-291	160	18	.	.	PUNCT
ajbmeb-291	161	1	there	there	PRON
ajbmeb-291	161	2	are	be	VERB
ajbmeb-291	161	3	no	no	DET
ajbmeb-291	161	4	statistically	statistically	ADV
ajbmeb-291	161	5	significant	significant	ADJ
ajbmeb-291	161	6	differences	difference	NOUN
ajbmeb-291	161	7	between	between	ADP
ajbmeb-291	161	8	the	the	DET
ajbmeb-291	161	9	educational	educational	ADJ
ajbmeb-291	161	10	qualification	qualification	NOUN
ajbmeb-291	161	11	and	and	CCONJ
ajbmeb-291	161	12	the	the	DET
ajbmeb-291	161	13	perception	perception	NOUN
ajbmeb-291	161	14	of	of	ADP
ajbmeb-291	161	15	the	the	DET
ajbmeb-291	161	16	impact	impact	NOUN
ajbmeb-291	161	17	of	of	ADP
ajbmeb-291	161	18	internal	internal	ADJ
ajbmeb-291	161	19	auditing	auditing	NOUN
ajbmeb-291	161	20	on	on	ADP
ajbmeb-291	161	21	corporate	corporate	ADJ
ajbmeb-291	161	22	governance	governance	NOUN
ajbmeb-291	161	23	.	.	PUNCT
ajbmeb-291	162	1	there	there	PRON
ajbmeb-291	162	2	are	be	VERB
ajbmeb-291	162	3	no	no	DET
ajbmeb-291	162	4	statistically	statistically	ADV
ajbmeb-291	162	5	significant	significant	ADJ
ajbmeb-291	162	6	differences	difference	NOUN
ajbmeb-291	162	7	betweennumber	betweennumber	NOUN
ajbmeb-291	162	8	years	year	NOUN
ajbmeb-291	162	9	experience	experience	PROPN
ajbmeb-291	162	10	functional	functional	ADJ
ajbmeb-291	162	11	andvisualize	andvisualize	VERB
ajbmeb-291	162	12	the	the	DET
ajbmeb-291	162	13	impact	impact	NOUN
ajbmeb-291	162	14	of	of	ADP
ajbmeb-291	162	15	internal	internal	ADJ
ajbmeb-291	162	16	auditing	auditing	NOUN
ajbmeb-291	162	17	on	on	ADP
ajbmeb-291	162	18	corporate	corporate	ADJ
ajbmeb-291	162	19	governance	governance	NOUN
ajbmeb-291	162	20	.	.	PUNCT
ajbmeb-291	163	1	the	the	DET
ajbmeb-291	163	2	third	third	ADJ
ajbmeb-291	163	3	hypothesis	hypothesis	NOUN
ajbmeb-291	163	4	:	:	PUNCT
ajbmeb-291	163	5	there	there	PRON
ajbmeb-291	163	6	is	be	VERB
ajbmeb-291	163	7	no	no	DET
ajbmeb-291	163	8	statistically	statistically	ADV
ajbmeb-291	163	9	significant	significant	ADJ
ajbmeb-291	163	10	effect	effect	NOUN
ajbmeb-291	163	11	at	at	ADP
ajbmeb-291	163	12	the	the	DET
ajbmeb-291	163	13	level	level	NOUN
ajbmeb-291	163	14	of	of	ADP
ajbmeb-291	163	15	significance	significance	NOUN
ajbmeb-291	163	16	(	(	PUNCT
ajbmeb-291	163	17	0.05	0.05	NUM
ajbmeb-291	163	18	)	)	PUNCT
ajbmeb-291	163	19	of	of	ADP
ajbmeb-291	163	20	the	the	DET
ajbmeb-291	163	21	internal	internal	ADJ
ajbmeb-291	163	22	audit	audit	NOUN
ajbmeb-291	163	23	carried	carry	VERB
ajbmeb-291	163	24	out	out	ADP
ajbmeb-291	163	25	by	by	ADP
ajbmeb-291	163	26	the	the	DET
ajbmeb-291	163	27	internal	internal	ADJ
ajbmeb-291	163	28	auditors	auditor	NOUN
ajbmeb-291	163	29	on	on	ADP
ajbmeb-291	163	30	achieving	achieve	VERB
ajbmeb-291	163	31	corporate	corporate	ADJ
ajbmeb-291	163	32	governance	governance	NOUN
ajbmeb-291	163	33	in	in	ADP
ajbmeb-291	163	34	the	the	DET
ajbmeb-291	163	35	public	public	ADJ
ajbmeb-291	163	36	production	production	NOUN
ajbmeb-291	163	37	companies	company	NOUN
ajbmeb-291	163	38	in	in	ADP
ajbmeb-291	163	39	iraq	iraq	PROPN
ajbmeb-291	163	40	.	.	PUNCT
ajbmeb-291	164	1	study	study	NOUN
ajbmeb-291	164	2	tools	tool	VERB
ajbmeb-291	164	3	a	a	DET
ajbmeb-291	164	4	special	special	ADJ
ajbmeb-291	164	5	questionnaire	questionnaire	NOUN
ajbmeb-291	164	6	was	be	AUX
ajbmeb-291	164	7	developed	develop	VERB
ajbmeb-291	164	8	and	and	CCONJ
ajbmeb-291	164	9	used	use	VERB
ajbmeb-291	164	10	to	to	PART
ajbmeb-291	164	11	collect	collect	VERB
ajbmeb-291	164	12	data	datum	NOUN
ajbmeb-291	164	13	with	with	ADP
ajbmeb-291	164	14	reference	reference	NOUN
ajbmeb-291	164	15	to	to	ADP
ajbmeb-291	164	16	relevant	relevant	ADJ
ajbmeb-291	164	17	scientific	scientific	ADJ
ajbmeb-291	164	18	studies	study	NOUN
ajbmeb-291	164	19	and	and	CCONJ
ajbmeb-291	164	20	research	research	NOUN
ajbmeb-291	164	21	.	.	PUNCT
ajbmeb-291	165	1	the	the	DET
ajbmeb-291	165	2	questionnaire	questionnaire	NOUN
ajbmeb-291	165	3	consisted	consist	VERB
ajbmeb-291	165	4	of	of	ADP
ajbmeb-291	165	5	two	two	NUM
ajbmeb-291	165	6	parts	part	NOUN
ajbmeb-291	165	7	:	:	PUNCT
ajbmeb-291	165	8	the	the	DET
ajbmeb-291	165	9	first	first	ADJ
ajbmeb-291	165	10	section	section	NOUN
ajbmeb-291	165	11	is	be	AUX
ajbmeb-291	165	12	general	general	ADJ
ajbmeb-291	165	13	data	datum	NOUN
ajbmeb-291	165	14	:	:	PUNCT
ajbmeb-291	165	15	the	the	DET
ajbmeb-291	165	16	general	general	ADJ
ajbmeb-291	165	17	data	datum	NOUN
ajbmeb-291	165	18	about	about	ADP
ajbmeb-291	165	19	the	the	DET
ajbmeb-291	165	20	participants	participant	NOUN
ajbmeb-291	165	21	in	in	ADP
ajbmeb-291	165	22	the	the	DET
ajbmeb-291	165	23	study	study	NOUN
ajbmeb-291	165	24	is	be	AUX
ajbmeb-291	165	25	represented	represent	VERB
ajbmeb-291	165	26	in	in	ADP
ajbmeb-291	165	27	all	all	DET
ajbmeb-291	165	28	data	datum	NOUN
ajbmeb-291	165	29	related	relate	VERB
ajbmeb-291	165	30	to	to	ADP
ajbmeb-291	165	31	educational	educational	ADJ
ajbmeb-291	165	32	qualification	qualification	NOUN
ajbmeb-291	165	33	,	,	PUNCT
ajbmeb-291	165	34	experience	experience	NOUN
ajbmeb-291	165	35	,	,	PUNCT
ajbmeb-291	165	36	age	age	NOUN
ajbmeb-291	165	37	,	,	PUNCT
ajbmeb-291	165	38	and	and	CCONJ
ajbmeb-291	165	39	others	other	NOUN
ajbmeb-291	165	40	.	.	PUNCT
ajbmeb-291	166	1	section	section	NOUN
ajbmeb-291	166	2	two	two	NUM
ajbmeb-291	167	1	:	:	PUNCT
ajbmeb-291	167	2	this	this	DET
ajbmeb-291	167	3	section	section	NOUN
ajbmeb-291	167	4	contains	contain	VERB
ajbmeb-291	167	5	phrases	phrase	NOUN
ajbmeb-291	167	6	related	relate	VERB
ajbmeb-291	167	7	to	to	ADP
ajbmeb-291	167	8	the	the	DET
ajbmeb-291	167	9	subject	subject	NOUN
ajbmeb-291	167	10	under	under	ADP
ajbmeb-291	167	11	study	study	NOUN
ajbmeb-291	167	12	.	.	PUNCT
ajbmeb-291	168	1	it	it	PRON
ajbmeb-291	168	2	is	be	AUX
ajbmeb-291	168	3	divided	divide	VERB
ajbmeb-291	168	4	into	into	ADP
ajbmeb-291	168	5	two	two	NUM
ajbmeb-291	168	6	axes	axis	NOUN
ajbmeb-291	168	7	as	as	SCONJ
ajbmeb-291	168	8	follows	follow	VERB
ajbmeb-291	168	9	:	:	PUNCT
ajbmeb-291	168	10	the	the	DET
ajbmeb-291	168	11	first	first	ADJ
ajbmeb-291	168	12	axis	axis	NOUN
ajbmeb-291	168	13	:	:	PUNCT
ajbmeb-291	168	14	this	this	DET
ajbmeb-291	168	15	axis	axis	ADJ
ajbmeb-291	168	16	includes:24paragraph	includes:24paragraph	NOUN
ajbmeb-291	168	17	aboutaspects	aboutaspect	NOUN
ajbmeb-291	168	18	strengthen	strengthen	VERB
ajbmeb-291	168	19	audit	audit	NOUN
ajbmeb-291	168	20	procedure	procedure	NOUN
ajbmeb-291	168	21	in	in	ADP
ajbmeb-291	168	22	the	the	DET
ajbmeb-291	168	23	company	company	NOUN
ajbmeb-291	168	24	,	,	PUNCT
ajbmeb-291	168	25	namely:(planning	namely:(planning	NOUN
ajbmeb-291	168	26	,	,	PUNCT
ajbmeb-291	168	27	timing	timing	NOUN
ajbmeb-291	168	28	and	and	CCONJ
ajbmeb-291	168	29	scope	scope	NOUN
ajbmeb-291	168	30	of	of	ADP
ajbmeb-291	168	31	the	the	DET
ajbmeb-291	168	32	audit	audit	NOUN
ajbmeb-291	168	33	,	,	PUNCT
ajbmeb-291	168	34	financial	financial	ADJ
ajbmeb-291	168	35	risk	risk	NOUN
ajbmeb-291	168	36	statement	statement	NOUN
ajbmeb-291	168	37	,	,	PUNCT
ajbmeb-291	168	38	reducing	reduce	VERB
ajbmeb-291	168	39	audit	audit	NOUN
ajbmeb-291	168	40	costs	cost	NOUN
ajbmeb-291	168	41	)	)	PUNCT
ajbmeb-291	168	42	.	.	PUNCT
ajbmeb-291	169	1	the	the	DET
ajbmeb-291	169	2	second	second	ADJ
ajbmeb-291	169	3	axis	axis	NOUN
ajbmeb-291	169	4	:	:	PUNCT
ajbmeb-291	169	5	it	it	PRON
ajbmeb-291	169	6	includes:11a	includes:11a	VERB
ajbmeb-291	169	7	paragraph	paragraph	NOUN
ajbmeb-291	169	8	about	about	ADP
ajbmeb-291	169	9	the	the	DET
ajbmeb-291	169	10	extent	extent	NOUN
ajbmeb-291	169	11	to	to	PART
ajbmeb-291	169	12	which	which	PRON
ajbmeb-291	169	13	internal	internal	ADJ
ajbmeb-291	169	14	auditing	auditing	NOUN
ajbmeb-291	169	15	contributes	contribute	VERB
ajbmeb-291	169	16	investigation	investigation	NOUN
ajbmeb-291	169	17	corporate	corporate	ADJ
ajbmeb-291	169	18	governance	governance	NOUN
ajbmeb-291	169	19	with	with	ADP
ajbmeb-291	169	20	its	its	PRON
ajbmeb-291	169	21	dimensions	dimension	NOUN
ajbmeb-291	169	22	(	(	PUNCT
ajbmeb-291	169	23	an	an	DET
ajbmeb-291	169	24	effective	effective	ADJ
ajbmeb-291	169	25	governance	governance	NOUN
ajbmeb-291	169	26	framework	framework	NOUN
ajbmeb-291	169	27	,	,	PUNCT
ajbmeb-291	169	28	stakeholder	stakeholder	NOUN
ajbmeb-291	169	29	practice	practice	NOUN
ajbmeb-291	169	30	of	of	ADP
ajbmeb-291	169	31	management	management	NOUN
ajbmeb-291	169	32	,	,	PUNCT
ajbmeb-291	169	33	applying	apply	VERB
ajbmeb-291	169	34	the	the	DET
ajbmeb-291	169	35	principle	principle	NOUN
ajbmeb-291	169	36	of	of	ADP
ajbmeb-291	169	37	management	management	NOUN
ajbmeb-291	169	38	responsibilities	responsibility	NOUN
ajbmeb-291	169	39	,	,	PUNCT
ajbmeb-291	169	40	enhancing	enhance	VERB
ajbmeb-291	169	41	accounting	accounting	NOUN
ajbmeb-291	169	42	disclosure	disclosure	NOUN
ajbmeb-291	169	43	)	)	PUNCT
ajbmeb-291	169	44	,	,	PUNCT
ajbmeb-291	169	45	in	in	ADP
ajbmeb-291	169	46	the	the	DET
ajbmeb-291	169	47	general	general	ADJ
ajbmeb-291	169	48	productive	productive	ADJ
ajbmeb-291	169	49	companies	company	NOUN
ajbmeb-291	169	50	in	in	ADP
ajbmeb-291	169	51	iraq	iraq	PROPN
ajbmeb-291	169	52	.	.	PUNCT
ajbmeb-291	170	1	all	all	DET
ajbmeb-291	170	2	the	the	DET
ajbmeb-291	170	3	questionnaire	questionnaire	NOUN
ajbmeb-291	170	4	phrases	phrase	NOUN
ajbmeb-291	170	5	were	be	AUX
ajbmeb-291	170	6	formulated	formulate	VERB
ajbmeb-291	170	7	in	in	ADP
ajbmeb-291	170	8	a	a	DET
ajbmeb-291	170	9	positive	positive	ADJ
ajbmeb-291	170	10	way	way	NOUN
ajbmeb-291	170	11	,	,	PUNCT
ajbmeb-291	170	12	and	and	CCONJ
ajbmeb-291	170	13	each	each	PRON
ajbmeb-291	170	14	of	of	ADP
ajbmeb-291	170	15	its	its	PRON
ajbmeb-291	170	16	phrases	phrase	NOUN
ajbmeb-291	170	17	was	be	AUX
ajbmeb-291	170	18	given	give	VERB
ajbmeb-291	170	19	a	a	DET
ajbmeb-291	170	20	graded	grade	VERB
ajbmeb-291	170	21	weight	weight	NOUN
ajbmeb-291	170	22	on	on	ADP
ajbmeb-291	170	23	the	the	DET
ajbmeb-291	170	24	five	five	NUM
ajbmeb-291	170	25	-	-	PUNCT
ajbmeb-291	170	26	point	point	NOUN
ajbmeb-291	170	27	likert	likert	ADJ
ajbmeb-291	170	28	scale	scale	NOUN
ajbmeb-291	170	29	to	to	PART
ajbmeb-291	170	30	estimate	estimate	VERB
ajbmeb-291	170	31	the	the	DET
ajbmeb-291	170	32	degree	degree	NOUN
ajbmeb-291	170	33	of	of	ADP
ajbmeb-291	170	34	achievement	achievement	NOUN
ajbmeb-291	170	35	of	of	ADP
ajbmeb-291	170	36	the	the	DET
ajbmeb-291	170	37	phrase	phrase	NOUN
ajbmeb-291	170	38	to	to	ADP
ajbmeb-291	170	39	american	american	PROPN
ajbmeb-291	170	40	journal	journal	PROPN
ajbmeb-291	170	41	of	of	ADP
ajbmeb-291	170	42	business	business	NOUN
ajbmeb-291	170	43	management	management	NOUN
ajbmeb-291	170	44	,	,	PUNCT
ajbmeb-291	170	45	economics	economic	NOUN
ajbmeb-291	170	46	and	and	CCONJ
ajbmeb-291	170	47	banking	banking	NOUN
ajbmeb-291	170	48	volume	volume	NOUN
ajbmeb-291	170	49	7	7	NUM
ajbmeb-291	170	50	,	,	PUNCT
ajbmeb-291	170	51	dec	dec	PROPN
ajbmeb-291	170	52	.	.	PROPN
ajbmeb-291	170	53	,	,	PUNCT
ajbmeb-291	170	54	2022	2022	NUM
ajbmeb-291	170	55	p	p	NOUN
ajbmeb-291	170	56	a	a	DET
ajbmeb-291	170	57	g	g	NOUN
ajbmeb-291	170	58	e	e	NOUN
ajbmeb-291	170	59	|	|	ADV
ajbmeb-291	170	60	85	85	NUM
ajbmeb-291	170	61	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	170	62	answer	answer	VERB
ajbmeb-291	170	63	the	the	DET
ajbmeb-291	170	64	paragraphs	paragraph	NOUN
ajbmeb-291	170	65	of	of	ADP
ajbmeb-291	170	66	the	the	DET
ajbmeb-291	170	67	axis	axis	NOUN
ajbmeb-291	170	68	in	in	ADP
ajbmeb-291	170	69	the	the	DET
ajbmeb-291	170	70	questionnaire	questionnaire	NOUN
ajbmeb-291	170	71	,	,	PUNCT
ajbmeb-291	170	72	and	and	CCONJ
ajbmeb-291	170	73	the	the	DET
ajbmeb-291	170	74	answers	answer	NOUN
ajbmeb-291	170	75	according	accord	VERB
ajbmeb-291	170	76	to	to	ADP
ajbmeb-291	170	77	this	this	DET
ajbmeb-291	170	78	scale	scale	NOUN
ajbmeb-291	170	79	are	be	AUX
ajbmeb-291	170	80	limited	limit	VERB
ajbmeb-291	170	81	to	to	PART
ajbmeb-291	170	82	:	:	PUNCT
ajbmeb-291	170	83	strongly	strongly	ADV
ajbmeb-291	170	84	agree	agree	VERB
ajbmeb-291	170	85	,	,	PUNCT
ajbmeb-291	170	86	agree	agree	VERB
ajbmeb-291	170	87	,	,	PUNCT
ajbmeb-291	170	88	somewhat	somewhat	ADV
ajbmeb-291	170	89	agree	agree	VERB
ajbmeb-291	170	90	,	,	PUNCT
ajbmeb-291	170	91	disagree	disagree	VERB
ajbmeb-291	170	92	,	,	PUNCT
ajbmeb-291	170	93	strongly	strongly	ADV
ajbmeb-291	170	94	disagree	disagree	VERB
ajbmeb-291	170	95	.	.	PUNCT
ajbmeb-291	171	1	the	the	DET
ajbmeb-291	171	2	weights	weight	NOUN
ajbmeb-291	171	3	of	of	ADP
ajbmeb-291	171	4	the	the	DET
ajbmeb-291	171	5	responses	response	NOUN
ajbmeb-291	171	6	to	to	ADP
ajbmeb-291	171	7	the	the	DET
ajbmeb-291	171	8	paragraphs	paragraph	NOUN
ajbmeb-291	171	9	were	be	AUX
ajbmeb-291	171	10	determined	determine	VERB
ajbmeb-291	171	11	according	accord	VERB
ajbmeb-291	171	12	to	to	ADP
ajbmeb-291	171	13	the	the	DET
ajbmeb-291	171	14	following	follow	VERB
ajbmeb-291	171	15	table	table	NOUN
ajbmeb-291	171	16	:	:	PUNCT
ajbmeb-291	171	17	table	table	NOUN
ajbmeb-291	171	18	(	(	PUNCT
ajbmeb-291	171	19	)	)	PUNCT
ajbmeb-291	171	20	weights	weight	NOUN
ajbmeb-291	171	21	of	of	ADP
ajbmeb-291	171	22	responses	response	NOUN
ajbmeb-291	171	23	according	accord	VERB
ajbmeb-291	171	24	to	to	ADP
ajbmeb-291	171	25	the	the	DET
ajbmeb-291	171	26	five	five	NUM
ajbmeb-291	171	27	-	-	PUNCT
ajbmeb-291	171	28	point	point	NOUN
ajbmeb-291	171	29	likert	likert	ADJ
ajbmeb-291	171	30	scale	scale	NOUN
ajbmeb-291	171	31	degree	degree	NOUN
ajbmeb-291	171	32	of	of	ADP
ajbmeb-291	171	33	approval	approval	NOUN
ajbmeb-291	171	34	weight	weight	NOUN
ajbmeb-291	171	35	range	range	NOUN
ajbmeb-291	171	36	of	of	ADP
ajbmeb-291	171	37	weighted	weight	VERB
ajbmeb-291	171	38	average	average	ADJ
ajbmeb-291	171	39	percentage	percentage	NOUN
ajbmeb-291	171	40	level	level	NOUN
ajbmeb-291	171	41	of	of	ADP
ajbmeb-291	171	42	approval	approval	NOUN
ajbmeb-291	171	43	significance	significance	NOUN
ajbmeb-291	171	44	level	level	NOUN
ajbmeb-291	171	45	strongly	strongly	ADV
ajbmeb-291	171	46	agree	agree	VERB
ajbmeb-291	171	47	5	5	NUM
ajbmeb-291	171	48	from	from	ADP
ajbmeb-291	171	49	4.20	4.20	NUM
ajbmeb-291	171	50	to	to	ADP
ajbmeb-291	171	51	5	5	NUM
ajbmeb-291	171	52	84	84	NUM
ajbmeb-291	171	53	-	-	SYM
ajbmeb-291	171	54	100	100	NUM
ajbmeb-291	171	55	very	very	ADV
ajbmeb-291	171	56	high	high	ADV
ajbmeb-291	171	57	ok	ok	ADJ
ajbmeb-291	171	58	4	4	NUM
ajbmeb-291	171	59	from	from	ADP
ajbmeb-291	171	60	3.40	3.40	NUM
ajbmeb-291	171	61	to	to	ADP
ajbmeb-291	171	62	4.19	4.19	NUM
ajbmeb-291	171	63	68	68	NUM
ajbmeb-291	171	64	-	-	SYM
ajbmeb-291	171	65	83.99	83.99	NUM
ajbmeb-291	171	66	high	high	ADJ
ajbmeb-291	171	67	somewhat	somewhat	ADV
ajbmeb-291	171	68	ok	ok	ADJ
ajbmeb-291	171	69	3	3	NUM
ajbmeb-291	171	70	from	from	ADP
ajbmeb-291	171	71	2.60	2.60	NUM
ajbmeb-291	171	72	to	to	ADP
ajbmeb-291	171	73	3.39	3.39	NUM
ajbmeb-291	171	74	52	52	NUM
ajbmeb-291	171	75	-	-	SYM
ajbmeb-291	171	76	67.99	67.99	NUM
ajbmeb-291	171	77	medium	medium	NOUN
ajbmeb-291	171	78	not	not	PART
ajbmeb-291	171	79	agree	agree	VERB
ajbmeb-291	171	80	2	2	NUM
ajbmeb-291	171	81	from	from	ADP
ajbmeb-291	171	82	1.80	1.80	NUM
ajbmeb-291	171	83	to	to	ADP
ajbmeb-291	171	84	2.59	2.59	NUM
ajbmeb-291	171	85	36	36	NUM
ajbmeb-291	171	86	-	-	SYM
ajbmeb-291	171	87	51.99	51.99	NUM
ajbmeb-291	171	88	weak	weak	ADJ
ajbmeb-291	171	89	strongly	strongly	ADV
ajbmeb-291	171	90	disagree	disagree	VERB
ajbmeb-291	171	91	1	1	NUM
ajbmeb-291	171	92	from	from	ADP
ajbmeb-291	171	93	1	1	NUM
ajbmeb-291	171	94	to	to	ADP
ajbmeb-291	171	95	1.79	1.79	NUM
ajbmeb-291	171	96	20	20	NUM
ajbmeb-291	171	97	-	-	SYM
ajbmeb-291	171	98	35.99	35.99	NUM
ajbmeb-291	171	99	non	non	ADJ
ajbmeb-291	171	100	-	-	ADJ
ajbmeb-291	171	101	existent	existent	ADJ
ajbmeb-291	171	102	the	the	DET
ajbmeb-291	171	103	validity	validity	NOUN
ajbmeb-291	171	104	of	of	ADP
ajbmeb-291	171	105	the	the	DET
ajbmeb-291	171	106	tool	tool	NOUN
ajbmeb-291	171	107	the	the	DET
ajbmeb-291	171	108	validity	validity	NOUN
ajbmeb-291	171	109	of	of	ADP
ajbmeb-291	171	110	the	the	DET
ajbmeb-291	171	111	questionnaire	questionnaire	NOUN
ajbmeb-291	171	112	means	mean	VERB
ajbmeb-291	171	113	making	make	VERB
ajbmeb-291	171	114	sure	sure	ADJ
ajbmeb-291	171	115	that	that	SCONJ
ajbmeb-291	171	116	it	it	PRON
ajbmeb-291	171	117	will	will	AUX
ajbmeb-291	171	118	measure	measure	VERB
ajbmeb-291	171	119	what	what	PRON
ajbmeb-291	171	120	it	it	PRON
ajbmeb-291	171	121	was	be	AUX
ajbmeb-291	171	122	intended	intend	VERB
ajbmeb-291	171	123	to	to	PART
ajbmeb-291	171	124	measure	measure	VERB
ajbmeb-291	171	125	,	,	PUNCT
ajbmeb-291	171	126	as	as	SCONJ
ajbmeb-291	171	127	it	it	PRON
ajbmeb-291	171	128	means	mean	VERB
ajbmeb-291	171	129	by	by	ADP
ajbmeb-291	171	130	honesty	honesty	NOUN
ajbmeb-291	171	131	and	and	CCONJ
ajbmeb-291	171	132	the	the	DET
ajbmeb-291	171	133	inclusion	inclusion	NOUN
ajbmeb-291	171	134	of	of	ADP
ajbmeb-291	171	135	the	the	DET
ajbmeb-291	171	136	questionnaire	questionnaire	NOUN
ajbmeb-291	171	137	for	for	ADP
ajbmeb-291	171	138	all	all	DET
ajbmeb-291	171	139	the	the	DET
ajbmeb-291	171	140	elements	element	NOUN
ajbmeb-291	171	141	that	that	PRON
ajbmeb-291	171	142	must	must	AUX
ajbmeb-291	171	143	be	be	AUX
ajbmeb-291	171	144	included	include	VERB
ajbmeb-291	171	145	in	in	ADP
ajbmeb-291	171	146	the	the	DET
ajbmeb-291	171	147	analysis	analysis	NOUN
ajbmeb-291	171	148	on	on	ADP
ajbmeb-291	171	149	the	the	DET
ajbmeb-291	171	150	one	one	NUM
ajbmeb-291	171	151	hand	hand	NOUN
ajbmeb-291	171	152	,	,	PUNCT
ajbmeb-291	171	153	and	and	CCONJ
ajbmeb-291	171	154	the	the	DET
ajbmeb-291	171	155	clarity	clarity	NOUN
ajbmeb-291	171	156	of	of	ADP
ajbmeb-291	171	157	its	its	PRON
ajbmeb-291	171	158	paragraphs	paragraph	NOUN
ajbmeb-291	171	159	and	and	CCONJ
ajbmeb-291	171	160	vocabulary	vocabulary	NOUN
ajbmeb-291	171	161	on	on	ADP
ajbmeb-291	171	162	the	the	DET
ajbmeb-291	171	163	other	other	ADJ
ajbmeb-291	171	164	hand	hand	NOUN
ajbmeb-291	171	165	,	,	PUNCT
ajbmeb-291	171	166	so	so	SCONJ
ajbmeb-291	171	167	that	that	SCONJ
ajbmeb-291	171	168	it	it	PRON
ajbmeb-291	171	169	is	be	AUX
ajbmeb-291	171	170	understandable	understandable	ADJ
ajbmeb-291	171	171	to	to	ADP
ajbmeb-291	171	172	everyone	everyone	PRON
ajbmeb-291	171	173	who	who	PRON
ajbmeb-291	171	174	uses	use	VERB
ajbmeb-291	171	175	it	it	PRON
ajbmeb-291	171	176	,	,	PUNCT
ajbmeb-291	171	177	and	and	CCONJ
ajbmeb-291	171	178	the	the	DET
ajbmeb-291	171	179	validity	validity	NOUN
ajbmeb-291	171	180	of	of	ADP
ajbmeb-291	171	181	the	the	DET
ajbmeb-291	171	182	research	research	NOUN
ajbmeb-291	171	183	tool	tool	NOUN
ajbmeb-291	171	184	has	have	AUX
ajbmeb-291	171	185	been	be	AUX
ajbmeb-291	171	186	confirmed	confirm	VERB
ajbmeb-291	171	187	as	as	SCONJ
ajbmeb-291	171	188	well	well	ADV
ajbmeb-291	171	189	follows	follow	VERB
ajbmeb-291	171	190	:	:	PUNCT
ajbmeb-291	171	191	in	in	ADP
ajbmeb-291	171	192	order	order	NOUN
ajbmeb-291	171	193	to	to	PART
ajbmeb-291	171	194	ascertain	ascertain	VERB
ajbmeb-291	171	195	the	the	DET
ajbmeb-291	171	196	validity	validity	NOUN
ajbmeb-291	171	197	of	of	ADP
ajbmeb-291	171	198	the	the	DET
ajbmeb-291	171	199	measurement	measurement	NOUN
ajbmeb-291	171	200	tool	tool	NOUN
ajbmeb-291	171	201	and	and	CCONJ
ajbmeb-291	171	202	to	to	PART
ajbmeb-291	171	203	ensure	ensure	VERB
ajbmeb-291	171	204	that	that	SCONJ
ajbmeb-291	171	205	the	the	DET
ajbmeb-291	171	206	statements	statement	NOUN
ajbmeb-291	171	207	that	that	PRON
ajbmeb-291	171	208	make	make	VERB
ajbmeb-291	171	209	up	up	ADP
ajbmeb-291	171	210	the	the	DET
ajbmeb-291	171	211	questionnaire	questionnaire	NOUN
ajbmeb-291	171	212	can	can	AUX
ajbmeb-291	171	213	lead	lead	VERB
ajbmeb-291	171	214	to	to	ADP
ajbmeb-291	171	215	accurately	accurately	ADV
ajbmeb-291	171	216	collecting	collect	VERB
ajbmeb-291	171	217	the	the	DET
ajbmeb-291	171	218	required	require	VERB
ajbmeb-291	171	219	data	datum	NOUN
ajbmeb-291	171	220	,	,	PUNCT
ajbmeb-291	171	221	choosetthe	choosetthe	PROPN
ajbmeb-291	171	222	researcher	researcher	NOUN
ajbmeb-291	171	223	has	have	VERB
ajbmeb-291	171	224	two	two	NUM
ajbmeb-291	171	225	ways	way	NOUN
ajbmeb-291	171	226	to	to	PART
ajbmeb-291	171	227	achieve	achieve	VERB
ajbmeb-291	171	228	this	this	DET
ajbmeb-291	171	229	purpose	purpose	NOUN
ajbmeb-291	171	230	:	:	PUNCT
ajbmeb-291	171	231	apresenting	apresente	VERB
ajbmeb-291	171	232	the	the	DET
ajbmeb-291	171	233	questionnaire	questionnaire	NOUN
ajbmeb-291	171	234	in	in	ADP
ajbmeb-291	171	235	its	its	PRON
ajbmeb-291	171	236	initial	initial	ADJ
ajbmeb-291	171	237	form	form	NOUN
ajbmeb-291	171	238	to	to	ADP
ajbmeb-291	171	239	a	a	DET
ajbmeb-291	171	240	number	number	NOUN
ajbmeb-291	171	241	of	of	ADP
ajbmeb-291	171	242	its	its	PRON
ajbmeb-291	171	243	membersandteaching	membersandteaching	NOUN
ajbmeb-291	171	244	staff	staff	NOUN
ajbmeb-291	171	245	specialized	specialize	VERB
ajbmeb-291	171	246	in	in	ADP
ajbmeb-291	171	247	the	the	DET
ajbmeb-291	171	248	field	field	NOUN
ajbmeb-291	171	249	of	of	ADP
ajbmeb-291	171	250	internal	internal	ADJ
ajbmeb-291	171	251	auditing	auditing	NOUN
ajbmeb-291	171	252	,	,	PUNCT
ajbmeb-291	171	253	statistics	statistic	NOUN
ajbmeb-291	171	254	and	and	CCONJ
ajbmeb-291	171	255	scientific	scientific	ADJ
ajbmeb-291	171	256	research	research	NOUN
ajbmeb-291	171	257	,	,	PUNCT
ajbmeb-291	171	258	with	with	ADP
ajbmeb-291	171	259	the	the	DET
ajbmeb-291	171	260	aim	aim	NOUN
ajbmeb-291	171	261	of	of	ADP
ajbmeb-291	171	262	evaluating	evaluate	VERB
ajbmeb-291	171	263	the	the	DET
ajbmeb-291	171	264	questionnaire	questionnaire	NOUN
ajbmeb-291	171	265	,	,	PUNCT
ajbmeb-291	171	266	in	in	ADP
ajbmeb-291	171	267	terms	term	NOUN
ajbmeb-291	171	268	of	of	ADP
ajbmeb-291	171	269	the	the	DET
ajbmeb-291	171	270	clarity	clarity	NOUN
ajbmeb-291	171	271	of	of	ADP
ajbmeb-291	171	272	the	the	DET
ajbmeb-291	171	273	phrases	phrase	NOUN
ajbmeb-291	171	274	and	and	CCONJ
ajbmeb-291	171	275	the	the	DET
ajbmeb-291	171	276	extent	extent	NOUN
ajbmeb-291	171	277	of	of	ADP
ajbmeb-291	171	278	their	their	PRON
ajbmeb-291	171	279	ability	ability	NOUN
ajbmeb-291	171	280	to	to	PART
ajbmeb-291	171	281	be	be	AUX
ajbmeb-291	171	282	understood	understand	VERB
ajbmeb-291	171	283	and	and	CCONJ
ajbmeb-291	171	284	assimilated	assimilate	VERB
ajbmeb-291	171	285	by	by	ADP
ajbmeb-291	171	286	the	the	DET
ajbmeb-291	171	287	respondents	respondent	NOUN
ajbmeb-291	171	288	,	,	PUNCT
ajbmeb-291	171	289	and	and	CCONJ
ajbmeb-291	171	290	their	their	PRON
ajbmeb-291	171	291	connection	connection	NOUN
ajbmeb-291	171	292	to	to	ADP
ajbmeb-291	171	293	the	the	DET
ajbmeb-291	171	294	problem	problem	NOUN
ajbmeb-291	171	295	of	of	ADP
ajbmeb-291	171	296	the	the	DET
ajbmeb-291	171	297	study	study	NOUN
ajbmeb-291	171	298	and	and	CCONJ
ajbmeb-291	171	299	its	its	PRON
ajbmeb-291	171	300	hypotheses	hypothesis	NOUN
ajbmeb-291	171	301	.	.	PUNCT
ajbmeb-291	172	1	some	some	DET
ajbmeb-291	172	2	opinions	opinion	NOUN
ajbmeb-291	172	3	and	and	CCONJ
ajbmeb-291	172	4	observations	observation	NOUN
ajbmeb-291	172	5	were	be	AUX
ajbmeb-291	172	6	presented	present	VERB
ajbmeb-291	172	7	about	about	ADP
ajbmeb-291	172	8	the	the	DET
ajbmeb-291	172	9	questionnaire	questionnaire	NOUN
ajbmeb-291	172	10	's	's	PART
ajbmeb-291	172	11	expressions	expression	NOUN
ajbmeb-291	172	12	,	,	PUNCT
ajbmeb-291	172	13	which	which	PRON
ajbmeb-291	172	14	led	lead	VERB
ajbmeb-291	172	15	to	to	ADP
ajbmeb-291	172	16	the	the	DET
ajbmeb-291	172	17	formulation	formulation	NOUN
ajbmeb-291	172	18	of	of	ADP
ajbmeb-291	172	19	some	some	PRON
ajbmeb-291	172	20	of	of	ADP
ajbmeb-291	172	21	its	its	PRON
ajbmeb-291	172	22	expressions	expression	NOUN
ajbmeb-291	172	23	,	,	PUNCT
ajbmeb-291	172	24	in	in	ADP
ajbmeb-291	172	25	accordance	accordance	NOUN
ajbmeb-291	172	26	with	with	ADP
ajbmeb-291	172	27	those	those	DET
ajbmeb-291	172	28	observations	observation	NOUN
ajbmeb-291	172	29	made	make	VERB
ajbmeb-291	172	30	by	by	ADP
ajbmeb-291	172	31	the	the	DET
ajbmeb-291	172	32	arbitrators	arbitrator	NOUN
ajbmeb-291	172	33	.	.	PUNCT
ajbmeb-291	173	1	bchoosing	bchoose	VERB
ajbmeb-291	173	2	a	a	DET
ajbmeb-291	173	3	random	random	ADJ
ajbmeb-291	173	4	sample	sample	NOUN
ajbmeb-291	173	5	of	of	ADP
ajbmeb-291	173	6	the	the	DET
ajbmeb-291	173	7	members	member	NOUN
ajbmeb-291	173	8	of	of	ADP
ajbmeb-291	173	9	the	the	DET
ajbmeb-291	173	10	community	community	NOUN
ajbmeb-291	173	11	under	under	ADP
ajbmeb-291	173	12	studystudy	studystudy	PROPN
ajbmeb-291	173	13	pilot	pilot	NOUN
ajbmeb-291	173	14	in	in	ADP
ajbmeb-291	173	15	order	order	NOUN
ajbmeb-291	173	16	to	to	PART
ajbmeb-291	173	17	find	find	VERB
ajbmeb-291	173	18	out	out	ADP
ajbmeb-291	173	19	the	the	DET
ajbmeb-291	173	20	appropriateness	appropriateness	NOUN
ajbmeb-291	173	21	and	and	CCONJ
ajbmeb-291	173	22	clarity	clarity	NOUN
ajbmeb-291	173	23	of	of	ADP
ajbmeb-291	173	24	the	the	DET
ajbmeb-291	173	25	questionnaire	questionnaire	NOUN
ajbmeb-291	173	26	statements	statement	NOUN
ajbmeb-291	173	27	for	for	ADP
ajbmeb-291	173	28	the	the	DET
ajbmeb-291	173	29	respondents	respondent	NOUN
ajbmeb-291	173	30	,	,	PUNCT
ajbmeb-291	173	31	and	and	CCONJ
ajbmeb-291	173	32	the	the	DET
ajbmeb-291	173	33	appropriate	appropriate	ADJ
ajbmeb-291	173	34	adjustments	adjustment	NOUN
ajbmeb-291	173	35	were	be	AUX
ajbmeb-291	173	36	made	make	VERB
ajbmeb-291	173	37	in	in	ADP
ajbmeb-291	173	38	the	the	DET
ajbmeb-291	173	39	light	light	NOUN
ajbmeb-291	173	40	of	of	ADP
ajbmeb-291	173	41	their	their	PRON
ajbmeb-291	173	42	observations	observation	NOUN
ajbmeb-291	173	43	.	.	PUNCT
ajbmeb-291	174	1	the	the	DET
ajbmeb-291	174	2	researcher	researcher	NOUN
ajbmeb-291	174	3	presented	present	VERB
ajbmeb-291	174	4	the	the	DET
ajbmeb-291	174	5	research	research	NOUN
ajbmeb-291	174	6	tool	tool	NOUN
ajbmeb-291	174	7	in	in	ADP
ajbmeb-291	174	8	its	its	PRON
ajbmeb-291	174	9	initial	initial	ADJ
ajbmeb-291	174	10	form	form	NOUN
ajbmeb-291	174	11	to	to	ADP
ajbmeb-291	174	12	a	a	DET
ajbmeb-291	174	13	group	group	NOUN
ajbmeb-291	174	14	of	of	ADP
ajbmeb-291	174	15	arbitrators	arbitrator	NOUN
ajbmeb-291	174	16	consisting	consist	VERB
ajbmeb-291	174	17	of	of	ADP
ajbmeb-291	174	18	(	(	PUNCT
ajbmeb-291	174	19	5	5	NUM
ajbmeb-291	174	20	)	)	PUNCT
ajbmeb-291	174	21	members	member	NOUN
ajbmeb-291	174	22	of	of	ADP
ajbmeb-291	174	23	the	the	DET
ajbmeb-291	174	24	faculty	faculty	NOUN
ajbmeb-291	174	25	at	at	ADP
ajbmeb-291	174	26	the	the	DET
ajbmeb-291	174	27	faculty	faculty	NOUN
ajbmeb-291	174	28	ofbusiness	ofbusiness	NOUN
ajbmeb-291	174	29	managementat	managementat	PROPN
ajbmeb-291	174	30	al	al	PROPN
ajbmeb-291	174	31	-	-	PUNCT
ajbmeb-291	174	32	mustansiriya	mustansiriya	PROPN
ajbmeb-291	174	33	university	university	NOUN
ajbmeb-291	174	34	and	and	CCONJ
ajbmeb-291	174	35	public	public	ADJ
ajbmeb-291	174	36	production	production	NOUN
ajbmeb-291	174	37	companies	company	NOUN
ajbmeb-291	174	38	in	in	ADP
ajbmeb-291	174	39	iraq	iraq	PROPN
ajbmeb-291	174	40	,	,	PUNCT
ajbmeb-291	174	41	they	they	PRON
ajbmeb-291	174	42	specialize	specialize	VERB
ajbmeb-291	174	43	in	in	ADP
ajbmeb-291	174	44	:	:	PUNCT
ajbmeb-291	174	45	business	business	NOUN
ajbmeb-291	174	46	administration	administration	PROPN
ajbmeb-291	174	47	andinternal	andinternal	ADJ
ajbmeb-291	174	48	audit	audit	NOUN
ajbmeb-291	174	49	and	and	CCONJ
ajbmeb-291	174	50	statistics	statistic	NOUN
ajbmeb-291	174	51	.	.	PUNCT
ajbmeb-291	175	1	the	the	DET
ajbmeb-291	175	2	arbitrators	arbitrator	NOUN
ajbmeb-291	175	3	were	be	AUX
ajbmeb-291	175	4	asked	ask	VERB
ajbmeb-291	175	5	to	to	PART
ajbmeb-291	175	6	express	express	VERB
ajbmeb-291	175	7	their	their	PRON
ajbmeb-291	175	8	opinions	opinion	NOUN
ajbmeb-291	175	9	on	on	ADP
ajbmeb-291	175	10	the	the	DET
ajbmeb-291	175	11	appropriateness	appropriateness	NOUN
ajbmeb-291	175	12	of	of	ADP
ajbmeb-291	175	13	the	the	DET
ajbmeb-291	175	14	phrases	phrase	NOUN
ajbmeb-291	175	15	to	to	PART
ajbmeb-291	175	16	measure	measure	VERB
ajbmeb-291	175	17	what	what	PRON
ajbmeb-291	175	18	they	they	PRON
ajbmeb-291	175	19	were	be	AUX
ajbmeb-291	175	20	developed	develop	VERB
ajbmeb-291	175	21	for	for	ADP
ajbmeb-291	175	22	,	,	PUNCT
ajbmeb-291	175	23	the	the	DET
ajbmeb-291	175	24	clarity	clarity	NOUN
ajbmeb-291	175	25	of	of	ADP
ajbmeb-291	175	26	the	the	DET
ajbmeb-291	175	27	wording	wording	NOUN
ajbmeb-291	175	28	of	of	ADP
ajbmeb-291	175	29	the	the	DET
ajbmeb-291	175	30	phrases	phrase	NOUN
ajbmeb-291	175	31	,	,	PUNCT
ajbmeb-291	175	32	and	and	CCONJ
ajbmeb-291	175	33	the	the	DET
ajbmeb-291	175	34	appropriateness	appropriateness	NOUN
ajbmeb-291	175	35	of	of	ADP
ajbmeb-291	175	36	each	each	DET
ajbmeb-291	175	37	phrase	phrase	NOUN
ajbmeb-291	175	38	to	to	ADP
ajbmeb-291	175	39	the	the	DET
ajbmeb-291	175	40	axis	axis	NOUN
ajbmeb-291	175	41	to	to	PART
ajbmeb-291	175	42	which	which	PRON
ajbmeb-291	175	43	it	it	PRON
ajbmeb-291	175	44	belongs	belong	VERB
ajbmeb-291	175	45	.	.	PUNCT
ajbmeb-291	176	1	and	and	CCONJ
ajbmeb-291	176	2	the	the	DET
ajbmeb-291	176	3	adequacy	adequacy	NOUN
ajbmeb-291	176	4	of	of	ADP
ajbmeb-291	176	5	the	the	DET
ajbmeb-291	176	6	phrases	phrase	NOUN
ajbmeb-291	176	7	to	to	PART
ajbmeb-291	176	8	cover	cover	VERB
ajbmeb-291	176	9	each	each	PRON
ajbmeb-291	176	10	of	of	ADP
ajbmeb-291	176	11	the	the	DET
ajbmeb-291	176	12	axes	axis	NOUN
ajbmeb-291	176	13	of	of	ADP
ajbmeb-291	176	14	the	the	DET
ajbmeb-291	176	15	basic	basic	ADJ
ajbmeb-291	176	16	variables	variable	NOUN
ajbmeb-291	176	17	of	of	ADP
ajbmeb-291	176	18	this	this	DET
ajbmeb-291	176	19	study	study	NOUN
ajbmeb-291	176	20	,	,	PUNCT
ajbmeb-291	176	21	in	in	ADP
ajbmeb-291	176	22	addition	addition	NOUN
ajbmeb-291	176	23	to	to	ADP
ajbmeb-291	176	24	suggesting	suggest	VERB
ajbmeb-291	176	25	what	what	PRON
ajbmeb-291	176	26	they	they	PRON
ajbmeb-291	176	27	deem	deem	VERB
ajbmeb-291	176	28	necessary	necessary	ADJ
ajbmeb-291	176	29	to	to	PART
ajbmeb-291	176	30	amend	amend	VERB
ajbmeb-291	176	31	or	or	CCONJ
ajbmeb-291	176	32	delete	delete	VERB
ajbmeb-291	176	33	the	the	DET
ajbmeb-291	176	34	wording	wording	NOUN
ajbmeb-291	176	35	of	of	ADP
ajbmeb-291	176	36	the	the	DET
ajbmeb-291	176	37	phrases	phrase	NOUN
ajbmeb-291	176	38	,	,	PUNCT
ajbmeb-291	176	39	or	or	CCONJ
ajbmeb-291	176	40	add	add	VERB
ajbmeb-291	176	41	new	new	ADJ
ajbmeb-291	176	42	phrases	phrase	NOUN
ajbmeb-291	176	43	to	to	ADP
ajbmeb-291	176	44	the	the	DET
ajbmeb-291	176	45	research	research	NOUN
ajbmeb-291	176	46	tool	tool	NOUN
ajbmeb-291	176	47	,	,	PUNCT
ajbmeb-291	176	48	as	as	ADV
ajbmeb-291	176	49	well	well	ADV
ajbmeb-291	176	50	as	as	ADP
ajbmeb-291	176	51	expressing	express	VERB
ajbmeb-291	176	52	their	their	PRON
ajbmeb-291	176	53	opinions	opinion	NOUN
ajbmeb-291	176	54	regarding	regard	VERB
ajbmeb-291	176	55	the	the	DET
ajbmeb-291	176	56	primary	primary	ADJ
ajbmeb-291	176	57	data	datum	NOUN
ajbmeb-291	176	58	(	(	PUNCT
ajbmeb-291	176	59	the	the	DET
ajbmeb-291	176	60	personal	personal	ADJ
ajbmeb-291	176	61	and	and	CCONJ
ajbmeb-291	176	62	functional	functional	ADJ
ajbmeb-291	176	63	characteristics	characteristic	NOUN
ajbmeb-291	176	64	required	require	VERB
ajbmeb-291	176	65	of	of	ADP
ajbmeb-291	176	66	the	the	DET
ajbmeb-291	176	67	respondents	respondent	NOUN
ajbmeb-291	176	68	)	)	PUNCT
ajbmeb-291	176	69	.	.	PUNCT
ajbmeb-291	177	1	the	the	DET
ajbmeb-291	177	2	arbitrators	arbitrator	NOUN
ajbmeb-291	177	3	'	'	PART
ajbmeb-291	177	4	directives	directive	NOUN
ajbmeb-291	177	5	focused	focus	VERB
ajbmeb-291	177	6	on	on	ADP
ajbmeb-291	177	7	criticizing	criticize	VERB
ajbmeb-291	177	8	some	some	DET
ajbmeb-291	177	9	paragraphs	paragraph	NOUN
ajbmeb-291	177	10	and	and	CCONJ
ajbmeb-291	177	11	the	the	DET
ajbmeb-291	177	12	need	need	NOUN
ajbmeb-291	177	13	to	to	PART
ajbmeb-291	177	14	amend	amend	VERB
ajbmeb-291	177	15	them	they	PRON
ajbmeb-291	177	16	in	in	ADP
ajbmeb-291	177	17	line	line	NOUN
ajbmeb-291	177	18	with	with	ADP
ajbmeb-291	177	19	the	the	DET
ajbmeb-291	177	20	axes	axis	NOUN
ajbmeb-291	177	21	of	of	ADP
ajbmeb-291	177	22	the	the	DET
ajbmeb-291	177	23	questionnaire	questionnaire	NOUN
ajbmeb-291	177	24	,	,	PUNCT
ajbmeb-291	177	25	and	and	CCONJ
ajbmeb-291	177	26	some	some	DET
ajbmeb-291	177	27	arbitrators	arbitrator	NOUN
ajbmeb-291	177	28	advised	advise	VERB
ajbmeb-291	177	29	adding	add	VERB
ajbmeb-291	177	30	some	some	DET
ajbmeb-291	177	31	phrases	phrase	NOUN
ajbmeb-291	177	32	to	to	ADP
ajbmeb-291	177	33	the	the	DET
ajbmeb-291	177	34	axes	axis	NOUN
ajbmeb-291	177	35	of	of	ADP
ajbmeb-291	177	36	the	the	DET
ajbmeb-291	177	37	questionnaire	questionnaire	NOUN
ajbmeb-291	177	38	.	.	PUNCT
ajbmeb-291	178	1	american	american	ADJ
ajbmeb-291	178	2	journal	journal	PROPN
ajbmeb-291	178	3	of	of	ADP
ajbmeb-291	178	4	business	business	NOUN
ajbmeb-291	178	5	management	management	NOUN
ajbmeb-291	178	6	,	,	PUNCT
ajbmeb-291	178	7	economics	economic	NOUN
ajbmeb-291	178	8	and	and	CCONJ
ajbmeb-291	178	9	banking	banking	NOUN
ajbmeb-291	178	10	volume	volume	NOUN
ajbmeb-291	178	11	7	7	NUM
ajbmeb-291	178	12	,	,	PUNCT
ajbmeb-291	178	13	dec	dec	PROPN
ajbmeb-291	178	14	.	.	PROPN
ajbmeb-291	178	15	,	,	PUNCT
ajbmeb-291	178	16	2022	2022	NUM
ajbmeb-291	178	17	p	p	NOUN
ajbmeb-291	178	18	a	a	PRON
ajbmeb-291	178	19	g	g	NOUN
ajbmeb-291	178	20	e	e	PROPN
ajbmeb-291	178	21	|	|	ADV
ajbmeb-291	178	22	86	86	NUM
ajbmeb-291	178	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	178	24	based	base	VERB
ajbmeb-291	178	25	on	on	ADP
ajbmeb-291	178	26	the	the	DET
ajbmeb-291	178	27	observations	observation	NOUN
ajbmeb-291	178	28	and	and	CCONJ
ajbmeb-291	178	29	directions	direction	NOUN
ajbmeb-291	178	30	made	make	VERB
ajbmeb-291	178	31	by	by	ADP
ajbmeb-291	178	32	the	the	DET
ajbmeb-291	178	33	arbitrators	arbitrator	NOUN
ajbmeb-291	178	34	,	,	PUNCT
ajbmeb-291	178	35	the	the	DET
ajbmeb-291	178	36	amendments	amendment	NOUN
ajbmeb-291	178	37	agreed	agree	VERB
ajbmeb-291	178	38	upon	upon	SCONJ
ajbmeb-291	178	39	by	by	ADP
ajbmeb-291	178	40	most	most	ADJ
ajbmeb-291	178	41	of	of	ADP
ajbmeb-291	178	42	the	the	DET
ajbmeb-291	178	43	arbitrators	arbitrator	NOUN
ajbmeb-291	178	44	were	be	AUX
ajbmeb-291	178	45	made	make	VERB
ajbmeb-291	178	46	,	,	PUNCT
ajbmeb-291	178	47	as	as	SCONJ
ajbmeb-291	178	48	the	the	DET
ajbmeb-291	178	49	wording	wording	NOUN
ajbmeb-291	178	50	of	of	ADP
ajbmeb-291	178	51	the	the	DET
ajbmeb-291	178	52	phrases	phrase	NOUN
ajbmeb-291	178	53	was	be	AUX
ajbmeb-291	178	54	amended	amend	VERB
ajbmeb-291	178	55	and	and	CCONJ
ajbmeb-291	178	56	some	some	DET
ajbmeb-291	178	57	others	other	NOUN
ajbmeb-291	178	58	were	be	AUX
ajbmeb-291	178	59	deleted	delete	VERB
ajbmeb-291	178	60	or	or	CCONJ
ajbmeb-291	178	61	added	add	VERB
ajbmeb-291	178	62	.	.	PUNCT
ajbmeb-291	179	1	tool	tool	NOUN
ajbmeb-291	179	2	stability	stability	NOUN
ajbmeb-291	179	3	for	for	ADP
ajbmeb-291	179	4	the	the	DET
ajbmeb-291	179	5	purpose	purpose	NOUN
ajbmeb-291	179	6	of	of	ADP
ajbmeb-291	179	7	verifying	verify	VERB
ajbmeb-291	179	8	the	the	DET
ajbmeb-291	179	9	stability	stability	NOUN
ajbmeb-291	179	10	of	of	ADP
ajbmeb-291	179	11	the	the	DET
ajbmeb-291	179	12	tool	tool	NOUN
ajbmeb-291	179	13	,	,	PUNCT
ajbmeb-291	179	14	the	the	DET
ajbmeb-291	179	15	researcher	researcher	NOUN
ajbmeb-291	179	16	used	use	VERB
ajbmeb-291	179	17	the	the	DET
ajbmeb-291	179	18	internal	internal	ADJ
ajbmeb-291	179	19	consistency	consistency	NOUN
ajbmeb-291	179	20	coefficient	coefficient	NOUN
ajbmeb-291	179	21	of	of	ADP
ajbmeb-291	179	22	the	the	DET
ajbmeb-291	179	23	tool	tool	NOUN
ajbmeb-291	179	24	's	's	PART
ajbmeb-291	179	25	expressions	expression	NOUN
ajbmeb-291	179	26	through	through	ADP
ajbmeb-291	179	27	the	the	DET
ajbmeb-291	179	28	cronbach	cronbach	ADJ
ajbmeb-291	179	29	alpha	alpha	NOUN
ajbmeb-291	179	30	equation	equation	NOUN
ajbmeb-291	179	31	,	,	PUNCT
ajbmeb-291	179	32	which	which	PRON
ajbmeb-291	179	33	was	be	AUX
ajbmeb-291	179	34	applied	apply	VERB
ajbmeb-291	179	35	using	use	VERB
ajbmeb-291	179	36	the	the	DET
ajbmeb-291	179	37	statistical	statistical	ADJ
ajbmeb-291	179	38	package	package	NOUN
ajbmeb-291	179	39	for	for	ADP
ajbmeb-291	179	40	social	social	ADJ
ajbmeb-291	179	41	sciences	science	NOUN
ajbmeb-291	179	42	program.spss	program.spss	VERB
ajbmeb-291	179	43	.	.	PUNCT
ajbmeb-291	180	1	a	a	DET
ajbmeb-291	180	2	statistically	statistically	ADV
ajbmeb-291	180	3	acceptable	acceptable	ADJ
ajbmeb-291	180	4	value	value	NOUN
ajbmeb-291	180	5	for	for	ADP
ajbmeb-291	180	6	cronbach	cronbach	NOUN
ajbmeb-291	180	7	's	's	PART
ajbmeb-291	180	8	alpha	alpha	ADJ
ajbmeb-291	180	9	coefficient	coefficient	NOUN
ajbmeb-291	180	10	is	be	AUX
ajbmeb-291	180	11	of	of	ADP
ajbmeb-291	180	12	60	60	NUM
ajbmeb-291	180	13	%	%	NOUN
ajbmeb-291	180	14	or	or	CCONJ
ajbmeb-291	180	15	more	more	ADJ
ajbmeb-291	180	16	.	.	PUNCT
ajbmeb-291	181	1	the	the	DET
ajbmeb-291	181	2	reliability	reliability	NOUN
ajbmeb-291	181	3	test	test	NOUN
ajbmeb-291	181	4	was	be	AUX
ajbmeb-291	181	5	conducted	conduct	VERB
ajbmeb-291	181	6	on	on	ADP
ajbmeb-291	181	7	the	the	DET
ajbmeb-291	181	8	respondents	respondent	NOUN
ajbmeb-291	181	9	'	'	PART
ajbmeb-291	181	10	answers	answer	NOUN
ajbmeb-291	181	11	to	to	ADP
ajbmeb-291	181	12	the	the	DET
ajbmeb-291	181	13	questionnaires	questionnaire	NOUN
ajbmeb-291	181	14	,	,	PUNCT
ajbmeb-291	181	15	and	and	CCONJ
ajbmeb-291	181	16	the	the	DET
ajbmeb-291	181	17	results	result	NOUN
ajbmeb-291	181	18	were	be	AUX
ajbmeb-291	181	19	as	as	ADP
ajbmeb-291	181	20	shown	show	VERB
ajbmeb-291	181	21	in	in	ADP
ajbmeb-291	181	22	the	the	DET
ajbmeb-291	181	23	table	table	NOUN
ajbmeb-291	181	24	(	(	PUNCT
ajbmeb-291	181	25	)	)	PUNCT
ajbmeb-291	181	26	.	.	PUNCT
ajbmeb-291	182	1	table	table	NOUN
ajbmeb-291	182	2	(	(	PUNCT
ajbmeb-291	182	3	)	)	PUNCT
ajbmeb-291	182	4	stability	stability	NOUN
ajbmeb-291	182	5	coefficient	coefficient	NOUN
ajbmeb-291	182	6	for	for	ADP
ajbmeb-291	182	7	the	the	DET
ajbmeb-291	182	8	main	main	ADJ
ajbmeb-291	182	9	axes	axis	NOUN
ajbmeb-291	182	10	of	of	ADP
ajbmeb-291	182	11	the	the	DET
ajbmeb-291	182	12	questionnaire	questionnaire	NOUN
ajbmeb-291	182	13	the	the	DET
ajbmeb-291	182	14	hub	hub	NOUN
ajbmeb-291	182	15	cronbach	cronbach	VERB
ajbmeb-291	182	16	alpha	alpha	PROPN
ajbmeb-291	182	17	coefficient	coefficient	NOUN
ajbmeb-291	183	1	levelinternal	levelinternal	PROPN
ajbmeb-291	183	2	auditi	auditi	PROPN
ajbmeb-291	183	3	havethe	havethe	PROPN
ajbmeb-291	183	4	company	company	NOUN
ajbmeb-291	183	5	's	's	PART
ajbmeb-291	183	6	internal	internal	ADJ
ajbmeb-291	183	7	auditors	auditor	NOUN
ajbmeb-291	183	8	0.927	0.927	NUM
ajbmeb-291	183	9	the	the	DET
ajbmeb-291	183	10	contribution	contribution	NOUN
ajbmeb-291	183	11	of	of	ADP
ajbmeb-291	183	12	internal	internal	ADJ
ajbmeb-291	183	13	auditing	auditing	NOUN
ajbmeb-291	183	14	in	in	ADP
ajbmeb-291	183	15	its	its	PRON
ajbmeb-291	183	16	dimensionsinvestigationcorporate	dimensionsinvestigationcorporate	NOUN
ajbmeb-291	183	17	governance	governance	NOUN
ajbmeb-291	183	18	0.881	0.881	NUM
ajbmeb-291	183	19	all	all	DET
ajbmeb-291	183	20	phrases	phrase	NOUN
ajbmeb-291	183	21	of	of	ADP
ajbmeb-291	183	22	the	the	DET
ajbmeb-291	183	23	interlocutor	interlocutor	NOUN
ajbmeb-291	183	24	0.951	0.951	X
ajbmeb-291	183	25	through	through	ADP
ajbmeb-291	183	26	the	the	DET
ajbmeb-291	183	27	data	datum	NOUN
ajbmeb-291	183	28	of	of	ADP
ajbmeb-291	183	29	the	the	DET
ajbmeb-291	183	30	table	table	NOUN
ajbmeb-291	183	31	(	(	PUNCT
ajbmeb-291	183	32	)	)	PUNCT
ajbmeb-291	183	33	,	,	PUNCT
ajbmeb-291	183	34	we	we	PRON
ajbmeb-291	183	35	notice	notice	VERB
ajbmeb-291	183	36	that	that	SCONJ
ajbmeb-291	183	37	the	the	DET
ajbmeb-291	183	38	values	value	NOUN
ajbmeb-291	183	39	of	of	ADP
ajbmeb-291	183	40	the	the	DET
ajbmeb-291	183	41	cronbach	cronbach	ADJ
ajbmeb-291	183	42	alpha	alpha	ADJ
ajbmeb-291	183	43	coefficient	coefficient	NOUN
ajbmeb-291	183	44	for	for	ADP
ajbmeb-291	183	45	all	all	DET
ajbmeb-291	183	46	the	the	DET
ajbmeb-291	183	47	statements	statement	NOUN
ajbmeb-291	183	48	of	of	ADP
ajbmeb-291	183	49	each	each	DET
ajbmeb-291	183	50	axis	axis	NOUN
ajbmeb-291	183	51	of	of	ADP
ajbmeb-291	183	52	the	the	DET
ajbmeb-291	183	53	questionnaire	questionnaire	NOUN
ajbmeb-291	183	54	and	and	CCONJ
ajbmeb-291	183	55	for	for	ADP
ajbmeb-291	183	56	all	all	DET
ajbmeb-291	183	57	the	the	DET
ajbmeb-291	183	58	statements	statement	NOUN
ajbmeb-291	183	59	of	of	ADP
ajbmeb-291	183	60	the	the	DET
ajbmeb-291	183	61	axes	axis	NOUN
ajbmeb-291	183	62	are	be	AUX
ajbmeb-291	183	63	greater	great	ADJ
ajbmeb-291	183	64	than	than	ADP
ajbmeb-291	183	65	60.0	60.0	NUM
ajbmeb-291	183	66	%	%	NOUN
ajbmeb-291	183	67	,	,	PUNCT
ajbmeb-291	183	68	and	and	CCONJ
ajbmeb-291	183	69	this	this	PRON
ajbmeb-291	183	70	indicates	indicate	VERB
ajbmeb-291	183	71	a	a	DET
ajbmeb-291	183	72	strong	strong	ADJ
ajbmeb-291	183	73	correlation	correlation	NOUN
ajbmeb-291	183	74	between	between	ADP
ajbmeb-291	183	75	the	the	DET
ajbmeb-291	183	76	answers	answer	NOUN
ajbmeb-291	183	77	of	of	ADP
ajbmeb-291	183	78	the	the	DET
ajbmeb-291	183	79	study	study	NOUN
ajbmeb-291	183	80	sample	sample	NOUN
ajbmeb-291	183	81	on	on	ADP
ajbmeb-291	183	82	each	each	DET
ajbmeb-291	183	83	group	group	NOUN
ajbmeb-291	183	84	of	of	ADP
ajbmeb-291	183	85	the	the	DET
ajbmeb-291	183	86	statements	statement	NOUN
ajbmeb-291	183	87	of	of	ADP
ajbmeb-291	183	88	the	the	DET
ajbmeb-291	183	89	questionnaire	questionnaire	NOUN
ajbmeb-291	183	90	axes	axis	NOUN
ajbmeb-291	183	91	.	.	PUNCT
ajbmeb-291	184	1	therefore	therefore	ADV
ajbmeb-291	184	2	,	,	PUNCT
ajbmeb-291	184	3	the	the	DET
ajbmeb-291	184	4	contentformthe	contentformthe	ADJ
ajbmeb-291	184	5	questionnaire	questionnaire	NOUN
ajbmeb-291	184	6	has	have	VERB
ajbmeb-291	184	7	a	a	DET
ajbmeb-291	184	8	high	high	ADJ
ajbmeb-291	184	9	degree	degree	NOUN
ajbmeb-291	184	10	of	of	ADP
ajbmeb-291	184	11	stability	stability	NOUN
ajbmeb-291	184	12	,	,	PUNCT
ajbmeb-291	184	13	stability	stability	NOUN
ajbmeb-291	184	14	and	and	CCONJ
ajbmeb-291	184	15	reliability	reliability	NOUN
ajbmeb-291	184	16	,	,	PUNCT
ajbmeb-291	184	17	and	and	CCONJ
ajbmeb-291	184	18	then	then	ADV
ajbmeb-291	184	19	we	we	PRON
ajbmeb-291	184	20	can	can	AUX
ajbmeb-291	184	21	recognize	recognize	VERB
ajbmeb-291	184	22	the	the	DET
ajbmeb-291	184	23	validity	validity	NOUN
ajbmeb-291	184	24	of	of	ADP
ajbmeb-291	184	25	the	the	DET
ajbmeb-291	184	26	results	result	NOUN
ajbmeb-291	184	27	reached	reach	VERB
ajbmeb-291	184	28	through	through	ADP
ajbmeb-291	184	29	the	the	DET
ajbmeb-291	184	30	field	field	NOUN
ajbmeb-291	184	31	study	study	NOUN
ajbmeb-291	184	32	and	and	CCONJ
ajbmeb-291	184	33	then	then	ADV
ajbmeb-291	184	34	the	the	DET
ajbmeb-291	184	35	possibility	possibility	NOUN
ajbmeb-291	184	36	of	of	ADP
ajbmeb-291	184	37	circulating	circulate	VERB
ajbmeb-291	184	38	it	it	PRON
ajbmeb-291	184	39	to	to	ADP
ajbmeb-291	184	40	the	the	DET
ajbmeb-291	184	41	community	community	NOUN
ajbmeb-291	184	42	under	under	ADP
ajbmeb-291	184	43	study	study	NOUN
ajbmeb-291	184	44	.	.	PUNCT
ajbmeb-291	185	1	study	study	NOUN
ajbmeb-291	185	2	procedures	procedure	NOUN
ajbmeb-291	185	3	first	first	ADV
ajbmeb-291	185	4	:	:	PUNCT
ajbmeb-291	185	5	the	the	DET
ajbmeb-291	185	6	demographic	demographic	ADJ
ajbmeb-291	185	7	characteristics	characteristic	NOUN
ajbmeb-291	185	8	of	of	ADP
ajbmeb-291	185	9	the	the	DET
ajbmeb-291	185	10	study	study	NOUN
ajbmeb-291	185	11	participants	participant	NOUN
ajbmeb-291	185	12	:	:	PUNCT
ajbmeb-291	185	13	distribution	distribution	NOUN
ajbmeb-291	185	14	of	of	ADP
ajbmeb-291	185	15	study	study	NOUN
ajbmeb-291	185	16	participants	participant	NOUN
ajbmeb-291	185	17	according	accord	VERB
ajbmeb-291	185	18	to	to	ADP
ajbmeb-291	185	19	academic	academic	ADJ
ajbmeb-291	185	20	qualification.and	qualification.and	CCONJ
ajbmeb-291	185	21	thetable	thetable	ADJ
ajbmeb-291	185	22	(	(	PUNCT
ajbmeb-291	185	23	)	)	PUNCT
ajbmeb-291	185	24	shows	show	VERB
ajbmeb-291	185	25	the	the	DET
ajbmeb-291	185	26	frequency	frequency	NOUN
ajbmeb-291	185	27	and	and	CCONJ
ajbmeb-291	185	28	percentage	percentage	NOUN
ajbmeb-291	185	29	distribution	distribution	NOUN
ajbmeb-291	185	30	of	of	ADP
ajbmeb-291	185	31	the	the	DET
ajbmeb-291	185	32	participants	participant	NOUN
ajbmeb-291	185	33	in	in	ADP
ajbmeb-291	185	34	the	the	DET
ajbmeb-291	185	35	study	study	NOUN
ajbmeb-291	185	36	according	accord	VERB
ajbmeb-291	185	37	to	to	ADP
ajbmeb-291	185	38	the	the	DET
ajbmeb-291	185	39	educational	educational	ADJ
ajbmeb-291	185	40	qualification	qualification	NOUN
ajbmeb-291	185	41	.	.	PUNCT
ajbmeb-291	186	1	table	table	NOUN
ajbmeb-291	186	2	(	(	PUNCT
ajbmeb-291	186	3	)	)	PUNCT
ajbmeb-291	186	4	frequency	frequency	NOUN
ajbmeb-291	186	5	and	and	CCONJ
ajbmeb-291	186	6	percentage	percentage	NOUN
ajbmeb-291	186	7	distribution	distribution	NOUN
ajbmeb-291	186	8	of	of	ADP
ajbmeb-291	186	9	study	study	NOUN
ajbmeb-291	186	10	participants	participant	NOUN
ajbmeb-291	186	11	according	accord	VERB
ajbmeb-291	186	12	to	to	ADP
ajbmeb-291	186	13	educational	educational	ADJ
ajbmeb-291	186	14	qualification	qualification	NOUN
ajbmeb-291	186	15	qualification	qualification	NOUN
ajbmeb-291	186	16	the	the	DET
ajbmeb-291	186	17	number	number	NOUN
ajbmeb-291	186	18	percentage	percentage	NOUN
ajbmeb-291	186	19	ph.d	ph.d	NOUN
ajbmeb-291	186	20	1	1	NUM
ajbmeb-291	186	21	1.4	1.4	NUM
ajbmeb-291	186	22	master	master	NOUN
ajbmeb-291	186	23	's	's	PART
ajbmeb-291	186	24	8	8	NUM
ajbmeb-291	186	25	11.1	11.1	NUM
ajbmeb-291	186	26	ba	ba	NOUN
ajbmeb-291	186	27	34	34	NUM
ajbmeb-291	186	28	47.2	47.2	NUM
ajbmeb-291	186	29	diploma	diploma	NOUN
ajbmeb-291	186	30	29	29	NUM
ajbmeb-291	186	31	40.3	40.3	NUM
ajbmeb-291	186	32	the	the	DET
ajbmeb-291	186	33	total	total	ADJ
ajbmeb-291	186	34	72	72	NUM
ajbmeb-291	186	35	100	100	NUM
ajbmeb-291	186	36	it	it	PRON
ajbmeb-291	186	37	is	be	AUX
ajbmeb-291	186	38	clear	clear	ADJ
ajbmeb-291	186	39	from	from	ADP
ajbmeb-291	186	40	the	the	DET
ajbmeb-291	186	41	data	datum	NOUN
ajbmeb-291	186	42	presented	present	VERB
ajbmeb-291	186	43	in	in	ADP
ajbmeb-291	186	44	table	table	NOUN
ajbmeb-291	186	45	(	(	PUNCT
ajbmeb-291	186	46	)	)	PUNCT
ajbmeb-291	186	47	that1.4	that1.4	NOUN
ajbmeb-291	186	48	%	%	NOUN
ajbmeb-291	186	49	of	of	ADP
ajbmeb-291	186	50	the	the	DET
ajbmeb-291	186	51	participants	participant	NOUN
ajbmeb-291	186	52	in	in	ADP
ajbmeb-291	186	53	the	the	DET
ajbmeb-291	186	54	study	study	NOUN
ajbmeb-291	186	55	hold	hold	VERB
ajbmeb-291	186	56	a	a	DET
ajbmeb-291	186	57	doctorate	doctorate	NOUN
ajbmeb-291	186	58	degree	degree	NOUN
ajbmeb-291	186	59	,	,	PUNCT
ajbmeb-291	186	60	while	while	SCONJ
ajbmeb-291	186	61	the	the	DET
ajbmeb-291	186	62	percentage	percentage	NOUN
ajbmeb-291	186	63	of	of	ADP
ajbmeb-291	186	64	master	master	NOUN
ajbmeb-291	186	65	’s	’s	PART
ajbmeb-291	186	66	degree	degree	NOUN
ajbmeb-291	186	67	holders	holder	NOUN
ajbmeb-291	186	68	reached	reach	VERB
ajbmeb-291	186	69	11.1	11.1	NUM
ajbmeb-291	186	70	%	%	NOUN
ajbmeb-291	186	71	,	,	PUNCT
ajbmeb-291	186	72	while	while	SCONJ
ajbmeb-291	186	73	the	the	DET
ajbmeb-291	186	74	percentage	percentage	NOUN
ajbmeb-291	186	75	of	of	ADP
ajbmeb-291	186	76	bachelor	bachelor	NOUN
ajbmeb-291	186	77	’s	’s	NOUN
ajbmeb-291	186	78	degree	degree	NOUN
ajbmeb-291	186	79	holders	holder	NOUN
ajbmeb-291	186	80	amounted	amount	VERB
ajbmeb-291	186	81	to	to	ADP
ajbmeb-291	186	82	47.2%and	47.2%and	NUM
ajbmeb-291	186	83	holders	holder	NOUN
ajbmeb-291	186	84	of	of	ADP
ajbmeb-291	186	85	intermediate	intermediate	ADJ
ajbmeb-291	186	86	qualification	qualification	NOUN
ajbmeb-291	186	87	percentage40.3	percentage40.3	NOUN
ajbmeb-291	186	88	%	%	NOUN
ajbmeb-291	186	89	of	of	ADP
ajbmeb-291	186	90	the	the	DET
ajbmeb-291	186	91	sample	sample	NOUN
ajbmeb-291	186	92	.	.	PUNCT
ajbmeb-291	187	1	thus	thus	ADV
ajbmeb-291	187	2	,	,	PUNCT
ajbmeb-291	187	3	we	we	PRON
ajbmeb-291	187	4	note	note	VERB
ajbmeb-291	187	5	that	that	SCONJ
ajbmeb-291	187	6	the	the	DET
ajbmeb-291	187	7	percentage59.7	percentage59.7	NOUN
ajbmeb-291	187	8	of	of	ADP
ajbmeb-291	187	9	the	the	DET
ajbmeb-291	187	10	participants	participant	NOUN
ajbmeb-291	187	11	in	in	ADP
ajbmeb-291	187	12	the	the	DET
ajbmeb-291	187	13	study	study	NOUN
ajbmeb-291	187	14	american	american	PROPN
ajbmeb-291	187	15	journal	journal	PROPN
ajbmeb-291	187	16	of	of	ADP
ajbmeb-291	187	17	business	business	NOUN
ajbmeb-291	187	18	management	management	NOUN
ajbmeb-291	187	19	,	,	PUNCT
ajbmeb-291	187	20	economics	economic	NOUN
ajbmeb-291	187	21	and	and	CCONJ
ajbmeb-291	187	22	banking	banking	NOUN
ajbmeb-291	187	23	volume	volume	NOUN
ajbmeb-291	187	24	7	7	NUM
ajbmeb-291	187	25	,	,	PUNCT
ajbmeb-291	187	26	dec	dec	PROPN
ajbmeb-291	187	27	.	.	PROPN
ajbmeb-291	187	28	,	,	PUNCT
ajbmeb-291	187	29	2022	2022	NUM
ajbmeb-291	187	30	p	p	NOUN
ajbmeb-291	187	31	a	a	DET
ajbmeb-291	187	32	g	g	NOUN
ajbmeb-291	187	33	e	e	NOUN
ajbmeb-291	187	34	|	|	ADV
ajbmeb-291	187	35	87	87	NUM
ajbmeb-291	187	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	187	37	hold	hold	VERB
ajbmeb-291	187	38	high	high	ADJ
ajbmeb-291	187	39	academic	academic	ADJ
ajbmeb-291	187	40	qualifications	qualification	NOUN
ajbmeb-291	187	41	,	,	PUNCT
ajbmeb-291	187	42	and	and	CCONJ
ajbmeb-291	187	43	the	the	DET
ajbmeb-291	187	44	fact	fact	NOUN
ajbmeb-291	187	45	that	that	SCONJ
ajbmeb-291	187	46	the	the	DET
ajbmeb-291	187	47	participants	participant	NOUN
ajbmeb-291	187	48	in	in	ADP
ajbmeb-291	187	49	the	the	DET
ajbmeb-291	187	50	study	study	NOUN
ajbmeb-291	187	51	have	have	AUX
ajbmeb-291	187	52	these	these	DET
ajbmeb-291	187	53	academic	academic	ADJ
ajbmeb-291	187	54	qualifications	qualification	NOUN
ajbmeb-291	187	55	increases	increase	VERB
ajbmeb-291	187	56	the	the	DET
ajbmeb-291	187	57	level	level	NOUN
ajbmeb-291	187	58	of	of	ADP
ajbmeb-291	187	59	confidence	confidence	NOUN
ajbmeb-291	187	60	intheir	intheir	NOUN
ajbmeb-291	187	61	auditing	auditing	NOUN
ajbmeb-291	187	62	capabilities	capability	NOUN
ajbmeb-291	187	63	.	.	PUNCT
ajbmeb-291	188	1	distribution	distribution	NOUN
ajbmeb-291	188	2	of	of	ADP
ajbmeb-291	188	3	participants	participant	NOUN
ajbmeb-291	188	4	in	in	ADP
ajbmeb-291	188	5	the	the	DET
ajbmeb-291	188	6	study	study	NOUN
ajbmeb-291	188	7	according	accord	VERB
ajbmeb-291	188	8	to	to	ADP
ajbmeb-291	188	9	the	the	DET
ajbmeb-291	188	10	number	number	NOUN
ajbmeb-291	188	11	of	of	ADP
ajbmeb-291	188	12	years	year	NOUN
ajbmeb-291	188	13	of	of	ADP
ajbmeb-291	188	14	experience	experience	NOUN
ajbmeb-291	188	15	in	in	ADP
ajbmeb-291	188	16	the	the	DET
ajbmeb-291	188	17	field	field	NOUN
ajbmeb-291	188	18	of	of	ADP
ajbmeb-291	188	19	internal	internal	ADJ
ajbmeb-291	188	20	audit	audit	NOUN
ajbmeb-291	188	21	table	table	NOUN
ajbmeb-291	188	22	(	(	PUNCT
ajbmeb-291	188	23	)	)	PUNCT
ajbmeb-291	188	24	shows	show	VERB
ajbmeb-291	188	25	the	the	DET
ajbmeb-291	188	26	frequency	frequency	NOUN
ajbmeb-291	188	27	and	and	CCONJ
ajbmeb-291	188	28	percentage	percentage	NOUN
ajbmeb-291	188	29	distribution	distribution	NOUN
ajbmeb-291	188	30	of	of	ADP
ajbmeb-291	188	31	study	study	NOUN
ajbmeb-291	188	32	participants	participant	NOUN
ajbmeb-291	188	33	by	by	ADP
ajbmeb-291	188	34	years	year	NOUN
ajbmeb-291	188	35	of	of	ADP
ajbmeb-291	188	36	experience	experience	NOUN
ajbmeb-291	188	37	.	.	PUNCT
ajbmeb-291	189	1	table	table	NOUN
ajbmeb-291	189	2	(	(	PUNCT
ajbmeb-291	189	3	)	)	PUNCT
ajbmeb-291	189	4	frequency	frequency	NOUN
ajbmeb-291	189	5	and	and	CCONJ
ajbmeb-291	189	6	percentage	percentage	NOUN
ajbmeb-291	189	7	distribution	distribution	NOUN
ajbmeb-291	189	8	of	of	ADP
ajbmeb-291	189	9	study	study	NOUN
ajbmeb-291	189	10	participants	participant	NOUN
ajbmeb-291	189	11	according	accord	VERB
ajbmeb-291	189	12	to	to	ADP
ajbmeb-291	189	13	years	year	NOUN
ajbmeb-291	189	14	of	of	ADP
ajbmeb-291	189	15	experience	experience	NOUN
ajbmeb-291	189	16	years	year	NOUN
ajbmeb-291	189	17	of	of	ADP
ajbmeb-291	189	18	experience	experience	NOUN
ajbmeb-291	189	19	the	the	DET
ajbmeb-291	189	20	number	number	NOUN
ajbmeb-291	189	21	percentage	percentage	NOUN
ajbmeb-291	189	22	less	less	ADJ
ajbmeb-291	189	23	than	than	ADP
ajbmeb-291	189	24	5	5	NUM
ajbmeb-291	189	25	years	year	NOUN
ajbmeb-291	189	26	40	40	NUM
ajbmeb-291	189	27	55.6	55.6	NUM
ajbmeb-291	189	28	from	from	ADP
ajbmeb-291	189	29	5	5	NUM
ajbmeb-291	189	30	to	to	ADP
ajbmeb-291	189	31	less	less	ADJ
ajbmeb-291	189	32	than	than	ADP
ajbmeb-291	189	33	10	10	NUM
ajbmeb-291	189	34	years	year	NOUN
ajbmeb-291	189	35	13	13	NUM
ajbmeb-291	189	36	18.1	18.1	NUM
ajbmeb-291	189	37	from10to	from10to	NOUN
ajbmeb-291	189	38	less	less	ADJ
ajbmeb-291	189	39	than	than	ADP
ajbmeb-291	189	40	15	15	NUM
ajbmeb-291	189	41	years	year	NOUN
ajbmeb-291	189	42	old	old	ADJ
ajbmeb-291	189	43	8	8	NUM
ajbmeb-291	189	44	11.1	11.1	NUM
ajbmeb-291	189	45	from15thand	from15thand	ADP
ajbmeb-291	189	46	more	more	ADJ
ajbmeb-291	189	47	11	11	NUM
ajbmeb-291	189	48	15.3	15.3	NUM
ajbmeb-291	189	49	the	the	DET
ajbmeb-291	189	50	total	total	ADJ
ajbmeb-291	189	51	72	72	NUM
ajbmeb-291	189	52	100	100	NUM
ajbmeb-291	189	53	table	table	NOUN
ajbmeb-291	189	54	(	(	PUNCT
ajbmeb-291	189	55	)	)	PUNCT
ajbmeb-291	189	56	shows	show	VERB
ajbmeb-291	189	57	that	that	SCONJ
ajbmeb-291	189	58	the	the	DET
ajbmeb-291	189	59	number	number	NOUN
ajbmeb-291	189	60	of	of	ADP
ajbmeb-291	189	61	years	year	NOUN
ajbmeb-291	189	62	of	of	ADP
ajbmeb-291	189	63	experience	experience	NOUN
ajbmeb-291	189	64	in	in	ADP
ajbmeb-291	189	65	the	the	DET
ajbmeb-291	189	66	field	field	NOUN
ajbmeb-291	189	67	of	of	ADP
ajbmeb-291	189	68	internal	internal	ADJ
ajbmeb-291	189	69	auditing15thyear	auditing15thyear	NOUN
ajbmeb-291	189	70	or	or	CCONJ
ajbmeb-291	189	71	morereachrate18.1	morereachrate18.1	NUM
ajbmeb-291	189	72	%	%	NOUN
ajbmeb-291	189	73	of	of	ADP
ajbmeb-291	189	74	the	the	DET
ajbmeb-291	189	75	research	research	NOUN
ajbmeb-291	189	76	sample	sample	NOUN
ajbmeb-291	189	77	,	,	PUNCT
ajbmeb-291	189	78	and	and	CCONJ
ajbmeb-291	189	79	the	the	DET
ajbmeb-291	189	80	number	number	NOUN
ajbmeb-291	189	81	of	of	ADP
ajbmeb-291	189	82	years	year	NOUN
ajbmeb-291	189	83	of	of	ADP
ajbmeb-291	189	84	experience	experience	NOUN
ajbmeb-291	189	85	"	"	PUNCT
ajbmeb-291	189	86	5	5	NUM
ajbmeb-291	189	87	to	to	PART
ajbmeb-291	189	88	less	less	ADJ
ajbmeb-291	189	89	than	than	ADP
ajbmeb-291	189	90	10	10	NUM
ajbmeb-291	189	91	years	year	NOUN
ajbmeb-291	189	92	"	"	PUNCT
ajbmeb-291	189	93	was	be	AUX
ajbmeb-291	189	94	18.1	18.1	NUM
ajbmeb-291	189	95	%	%	NOUN
ajbmeb-291	189	96	of	of	ADP
ajbmeb-291	189	97	the	the	DET
ajbmeb-291	189	98	research	research	NOUN
ajbmeb-291	189	99	sample	sample	NOUN
ajbmeb-291	189	100	,	,	PUNCT
ajbmeb-291	189	101	and	and	CCONJ
ajbmeb-291	189	102	thethe	thethe	ADJ
ajbmeb-291	189	103	number	number	NOUN
ajbmeb-291	189	104	of	of	ADP
ajbmeb-291	189	105	years	year	NOUN
ajbmeb-291	189	106	of	of	ADP
ajbmeb-291	189	107	experience	experience	NOUN
ajbmeb-291	189	108	in	in	ADP
ajbmeb-291	189	109	the	the	DET
ajbmeb-291	189	110	field	field	NOUN
ajbmeb-291	189	111	of	of	ADP
ajbmeb-291	189	112	internal	internal	ADJ
ajbmeb-291	189	113	auditing	auditing	NOUN
ajbmeb-291	189	114	is	be	AUX
ajbmeb-291	189	115	"	"	PUNCT
ajbmeb-291	189	116	10	10	NUM
ajbmeb-291	189	117	to	to	PART
ajbmeb-291	189	118	less	less	ADJ
ajbmeb-291	189	119	than	than	ADP
ajbmeb-291	189	120	15	15	NUM
ajbmeb-291	189	121	years	year	NOUN
ajbmeb-291	189	122	.	.	PUNCT
ajbmeb-291	190	1	"11.1	"11.1	NOUN
ajbmeb-291	190	2	%	%	NOUN
ajbmeb-291	190	3	of	of	ADP
ajbmeb-291	190	4	the	the	DET
ajbmeb-291	190	5	research	research	NOUN
ajbmeb-291	190	6	sample	sample	NOUN
ajbmeb-291	190	7	,	,	PUNCT
ajbmeb-291	190	8	while	while	SCONJ
ajbmeb-291	190	9	the	the	DET
ajbmeb-291	190	10	number	number	NOUN
ajbmeb-291	190	11	of	of	ADP
ajbmeb-291	190	12	years	year	NOUN
ajbmeb-291	190	13	of	of	ADP
ajbmeb-291	190	14	experience	experience	NOUN
ajbmeb-291	190	15	in	in	ADP
ajbmeb-291	190	16	the	the	DET
ajbmeb-291	190	17	field	field	NOUN
ajbmeb-291	190	18	of	of	ADP
ajbmeb-291	190	19	internal	internal	ADJ
ajbmeb-291	190	20	audit	audit	NOUN
ajbmeb-291	190	21	"	"	PUNCT
ajbmeb-291	190	22	less	less	ADJ
ajbmeb-291	190	23	than	than	ADP
ajbmeb-291	190	24	5	5	NUM
ajbmeb-291	190	25	years	year	NOUN
ajbmeb-291	190	26	"	"	PUNCT
ajbmeb-291	190	27	amounted	amount	VERB
ajbmeb-291	190	28	to	to	ADP
ajbmeb-291	190	29	55.6	55.6	NUM
ajbmeb-291	190	30	%	%	NOUN
ajbmeb-291	190	31	.	.	PUNCT
ajbmeb-291	191	1	these	these	DET
ajbmeb-291	191	2	percentages	percentage	NOUN
ajbmeb-291	191	3	are	be	AUX
ajbmeb-291	191	4	high	high	ADJ
ajbmeb-291	191	5	and	and	CCONJ
ajbmeb-291	191	6	give	give	VERB
ajbmeb-291	191	7	an	an	DET
ajbmeb-291	191	8	indication	indication	NOUN
ajbmeb-291	191	9	of	of	ADP
ajbmeb-291	191	10	the	the	DET
ajbmeb-291	191	11	presence	presence	NOUN
ajbmeb-291	191	12	of	of	ADP
ajbmeb-291	191	13	good	good	ADJ
ajbmeb-291	191	14	years	year	NOUN
ajbmeb-291	191	15	of	of	ADP
ajbmeb-291	191	16	experience	experience	NOUN
ajbmeb-291	191	17	among	among	ADP
ajbmeb-291	191	18	the	the	DET
ajbmeb-291	191	19	research	research	NOUN
ajbmeb-291	191	20	sample	sample	NOUN
ajbmeb-291	191	21	,	,	PUNCT
ajbmeb-291	191	22	and	and	CCONJ
ajbmeb-291	191	23	this	this	PRON
ajbmeb-291	191	24	means	mean	VERB
ajbmeb-291	191	25	that	that	SCONJ
ajbmeb-291	191	26	most	most	ADJ
ajbmeb-291	191	27	of	of	ADP
ajbmeb-291	191	28	the	the	DET
ajbmeb-291	191	29	participants	participant	NOUN
ajbmeb-291	191	30	in	in	ADP
ajbmeb-291	191	31	the	the	DET
ajbmeb-291	191	32	study	study	NOUN
ajbmeb-291	191	33	have	have	VERB
ajbmeb-291	191	34	extensive	extensive	ADJ
ajbmeb-291	191	35	experience	experience	NOUN
ajbmeb-291	191	36	in	in	ADP
ajbmeb-291	191	37	their	their	PRON
ajbmeb-291	191	38	field	field	NOUN
ajbmeb-291	191	39	of	of	ADP
ajbmeb-291	191	40	work	work	NOUN
ajbmeb-291	191	41	,	,	PUNCT
ajbmeb-291	191	42	which	which	PRON
ajbmeb-291	191	43	enables	enable	VERB
ajbmeb-291	191	44	them	they	PRON
ajbmeb-291	191	45	to	to	PART
ajbmeb-291	191	46	understand	understand	VERB
ajbmeb-291	191	47	the	the	DET
ajbmeb-291	191	48	nature	nature	NOUN
ajbmeb-291	191	49	of	of	ADP
ajbmeb-291	191	50	the	the	DET
ajbmeb-291	191	51	subject	subject	NOUN
ajbmeb-291	191	52	under	under	ADP
ajbmeb-291	191	53	study	study	NOUN
ajbmeb-291	191	54	and	and	CCONJ
ajbmeb-291	191	55	answer	answer	VERB
ajbmeb-291	191	56	the	the	DET
ajbmeb-291	191	57	questionnaire	questionnaire	NOUN
ajbmeb-291	191	58	questions	question	NOUN
ajbmeb-291	191	59	correctly	correctly	ADV
ajbmeb-291	191	60	.	.	PUNCT
ajbmeb-291	192	1	distribution	distribution	NOUN
ajbmeb-291	192	2	of	of	ADP
ajbmeb-291	192	3	study	study	NOUN
ajbmeb-291	192	4	participants	participant	NOUN
ajbmeb-291	192	5	according	accord	VERB
ajbmeb-291	192	6	to	to	ADP
ajbmeb-291	192	7	age	age	NOUN
ajbmeb-291	192	8	table	table	NOUN
ajbmeb-291	192	9	(	(	PUNCT
ajbmeb-291	192	10	)	)	PUNCT
ajbmeb-291	192	11	shows	show	VERB
ajbmeb-291	192	12	the	the	DET
ajbmeb-291	192	13	frequency	frequency	NOUN
ajbmeb-291	192	14	and	and	CCONJ
ajbmeb-291	192	15	percentage	percentage	NOUN
ajbmeb-291	192	16	distribution	distribution	NOUN
ajbmeb-291	192	17	of	of	ADP
ajbmeb-291	192	18	study	study	NOUN
ajbmeb-291	192	19	participants	participant	NOUN
ajbmeb-291	192	20	by	by	ADP
ajbmeb-291	192	21	age	age	NOUN
ajbmeb-291	192	22	.	.	PUNCT
ajbmeb-291	193	1	table	table	NOUN
ajbmeb-291	193	2	(	(	PUNCT
ajbmeb-291	193	3	)	)	PUNCT
ajbmeb-291	193	4	frequency	frequency	NOUN
ajbmeb-291	193	5	and	and	CCONJ
ajbmeb-291	193	6	percentage	percentage	NOUN
ajbmeb-291	193	7	distribution	distribution	NOUN
ajbmeb-291	193	8	of	of	ADP
ajbmeb-291	193	9	study	study	NOUN
ajbmeb-291	193	10	participants	participant	NOUN
ajbmeb-291	193	11	by	by	ADP
ajbmeb-291	193	12	age	age	NOUN
ajbmeb-291	193	13	age	age	NOUN
ajbmeb-291	193	14	group	group	NOUN
ajbmeb-291	193	15	the	the	DET
ajbmeb-291	193	16	number	number	NOUN
ajbmeb-291	193	17	percentage	percentage	NOUN
ajbmeb-291	193	18	less	less	ADJ
ajbmeb-291	193	19	than	than	ADP
ajbmeb-291	193	20	30	30	NUM
ajbmeb-291	193	21	years	year	NOUN
ajbmeb-291	193	22	old	old	ADJ
ajbmeb-291	193	23	28	28	NUM
ajbmeb-291	193	24	38.9	38.9	NUM
ajbmeb-291	193	25	from	from	ADP
ajbmeb-291	193	26	30to	30to	NOUN
ajbmeb-291	193	27	less	less	ADJ
ajbmeb-291	193	28	than	than	ADP
ajbmeb-291	193	29	40	40	NUM
ajbmeb-291	193	30	years	year	NOUN
ajbmeb-291	193	31	old	old	ADJ
ajbmeb-291	193	32	35	35	NUM
ajbmeb-291	193	33	48.6	48.6	NUM
ajbmeb-291	193	34	from40to	from40to	NOUN
ajbmeb-291	193	35	less	less	ADJ
ajbmeb-291	193	36	than50year	than50year	NOUN
ajbmeb-291	193	37	7	7	NUM
ajbmeb-291	193	38	9.7	9.7	NUM
ajbmeb-291	193	39	50year	50year	NUM
ajbmeb-291	193	40	or	or	CCONJ
ajbmeb-291	193	41	more	more	ADJ
ajbmeb-291	193	42	2	2	NUM
ajbmeb-291	193	43	2.8	2.8	NUM
ajbmeb-291	193	44	the	the	DET
ajbmeb-291	193	45	total	total	ADJ
ajbmeb-291	193	46	72	72	NUM
ajbmeb-291	193	47	100	100	NUM
ajbmeb-291	193	48	from	from	ADP
ajbmeb-291	193	49	the	the	DET
ajbmeb-291	193	50	data	datum	NOUN
ajbmeb-291	193	51	of	of	ADP
ajbmeb-291	193	52	the	the	DET
ajbmeb-291	193	53	previous	previous	ADJ
ajbmeb-291	193	54	table	table	NOUN
ajbmeb-291	193	55	,	,	PUNCT
ajbmeb-291	193	56	it	it	PRON
ajbmeb-291	193	57	is	be	AUX
ajbmeb-291	193	58	clear	clear	ADJ
ajbmeb-291	193	59	that	that	SCONJ
ajbmeb-291	193	60	the	the	DET
ajbmeb-291	193	61	age	age	NOUN
ajbmeb-291	193	62	group	group	NOUN
ajbmeb-291	193	63	that	that	PRON
ajbmeb-291	193	64	took	take	VERB
ajbmeb-291	193	65	the	the	DET
ajbmeb-291	193	66	largest	large	ADJ
ajbmeb-291	193	67	percentage	percentage	NOUN
ajbmeb-291	193	68	in	in	ADP
ajbmeb-291	193	69	the	the	DET
ajbmeb-291	193	70	study	study	NOUN
ajbmeb-291	193	71	sample	sample	NOUN
ajbmeb-291	193	72	is	be	AUX
ajbmeb-291	193	73	the	the	DET
ajbmeb-291	193	74	category	category	NOUN
ajbmeb-291	193	75	from	from	ADP
ajbmeb-291	193	76	30	30	NUM
ajbmeb-291	193	77	to	to	ADP
ajbmeb-291	193	78	less	less	ADJ
ajbmeb-291	193	79	than	than	ADP
ajbmeb-291	193	80	40	40	NUM
ajbmeb-291	193	81	years	year	NOUN
ajbmeb-291	193	82	old48.6%,the	old48.6%,the	DET
ajbmeb-291	193	83	age	age	NOUN
ajbmeb-291	193	84	group	group	NOUN
ajbmeb-291	193	85	came	come	VERB
ajbmeb-291	193	86	in	in	ADP
ajbmeb-291	193	87	second	second	ADJ
ajbmeb-291	193	88	placeless	placeless	NOUN
ajbmeb-291	193	89	than	than	ADP
ajbmeb-291	193	90	30	30	NUM
ajbmeb-291	193	91	years	year	NOUN
ajbmeb-291	193	92	old	old	ADJ
ajbmeb-291	193	93	,	,	PUNCT
ajbmeb-291	193	94	with	with	ADP
ajbmeb-291	193	95	a	a	DET
ajbmeb-291	193	96	rate	rate	NOUN
ajbmeb-291	193	97	of	of	ADP
ajbmeb-291	193	98	38.9	38.9	NUM
ajbmeb-291	193	99	%	%	NOUN
ajbmeb-291	193	100	,	,	PUNCT
ajbmeb-291	193	101	and	and	CCONJ
ajbmeb-291	194	1	those	those	PRON
ajbmeb-291	194	2	who	who	PRON
ajbmeb-291	194	3	reached	reach	VERB
ajbmeb-291	194	4	their	their	PRON
ajbmeb-291	194	5	agefrom40to	agefrom40to	NOUN
ajbmeb-291	194	6	less	less	ADJ
ajbmeb-291	194	7	than50yearpercentage	than50yearpercentage	NOUN
ajbmeb-291	194	8	9.7%as	9.7%as	NOUN
ajbmeb-291	194	9	for	for	ADP
ajbmeb-291	194	10	their	their	PRON
ajbmeb-291	194	11	age50years	age50year	NOUN
ajbmeb-291	194	12	or	or	CCONJ
ajbmeb-291	194	13	more	more	ADJ
ajbmeb-291	194	14	,	,	PUNCT
ajbmeb-291	194	15	so	so	ADV
ajbmeb-291	194	16	their	their	PRON
ajbmeb-291	194	17	percentage	percentage	NOUN
ajbmeb-291	194	18	was	be	AUX
ajbmeb-291	194	19	small	small	ADJ
ajbmeb-291	194	20	and	and	CCONJ
ajbmeb-291	194	21	did	do	AUX
ajbmeb-291	194	22	not	not	PART
ajbmeb-291	194	23	exceed2.8%.from	exceed2.8%.from	ADP
ajbmeb-291	194	24	the	the	DET
ajbmeb-291	194	25	previous	previous	ADJ
ajbmeb-291	194	26	ratios	ratio	NOUN
ajbmeb-291	194	27	,	,	PUNCT
ajbmeb-291	194	28	it	it	PRON
ajbmeb-291	194	29	can	can	AUX
ajbmeb-291	194	30	be	be	AUX
ajbmeb-291	194	31	concluded	conclude	VERB
ajbmeb-291	194	32	that	that	SCONJ
ajbmeb-291	194	33	the	the	DET
ajbmeb-291	194	34	study	study	NOUN
ajbmeb-291	194	35	sample	sample	NOUN
ajbmeb-291	194	36	has	have	VERB
ajbmeb-291	194	37	a	a	DET
ajbmeb-291	194	38	good	good	ADJ
ajbmeb-291	194	39	level	level	NOUN
ajbmeb-291	194	40	of	of	ADP
ajbmeb-291	194	41	awareness	awareness	NOUN
ajbmeb-291	194	42	,	,	PUNCT
ajbmeb-291	194	43	which	which	PRON
ajbmeb-291	194	44	is	be	AUX
ajbmeb-291	194	45	reflected	reflect	VERB
ajbmeb-291	194	46	positively	positively	ADV
ajbmeb-291	194	47	in	in	ADP
ajbmeb-291	194	48	answering	answer	VERB
ajbmeb-291	194	49	the	the	DET
ajbmeb-291	194	50	questions	question	NOUN
ajbmeb-291	194	51	posed	pose	VERB
ajbmeb-291	194	52	to	to	ADP
ajbmeb-291	194	53	them	they	PRON
ajbmeb-291	194	54	in	in	ADP
ajbmeb-291	194	55	the	the	DET
ajbmeb-291	194	56	questionnaire	questionnaire	NOUN
ajbmeb-291	194	57	.	.	PUNCT
ajbmeb-291	195	1	distribution	distribution	NOUN
ajbmeb-291	195	2	of	of	ADP
ajbmeb-291	195	3	study	study	NOUN
ajbmeb-291	195	4	participants	participant	NOUN
ajbmeb-291	195	5	according	accord	VERB
ajbmeb-291	195	6	to	to	ADP
ajbmeb-291	195	7	their	their	PRON
ajbmeb-291	195	8	job	job	NOUN
ajbmeb-291	195	9	title	title	NOUN
ajbmeb-291	195	10	table	table	NOUN
ajbmeb-291	195	11	(	(	PUNCT
ajbmeb-291	195	12	)	)	PUNCT
ajbmeb-291	195	13	shows	show	VERB
ajbmeb-291	195	14	the	the	DET
ajbmeb-291	195	15	frequency	frequency	NOUN
ajbmeb-291	195	16	and	and	CCONJ
ajbmeb-291	195	17	percentage	percentage	NOUN
ajbmeb-291	195	18	distribution	distribution	NOUN
ajbmeb-291	195	19	of	of	ADP
ajbmeb-291	195	20	study	study	NOUN
ajbmeb-291	195	21	participants	participant	NOUN
ajbmeb-291	195	22	according	accord	VERB
ajbmeb-291	195	23	tofunctional	tofunctional	ADJ
ajbmeb-291	195	24	class	class	NOUN
ajbmeb-291	195	25	.	.	PUNCT
ajbmeb-291	196	1	american	american	PROPN
ajbmeb-291	196	2	journal	journal	PROPN
ajbmeb-291	196	3	of	of	ADP
ajbmeb-291	196	4	business	business	NOUN
ajbmeb-291	196	5	management	management	NOUN
ajbmeb-291	196	6	,	,	PUNCT
ajbmeb-291	196	7	economics	economic	NOUN
ajbmeb-291	196	8	and	and	CCONJ
ajbmeb-291	196	9	banking	banking	NOUN
ajbmeb-291	196	10	volume	volume	NOUN
ajbmeb-291	196	11	7	7	NUM
ajbmeb-291	196	12	,	,	PUNCT
ajbmeb-291	196	13	dec	dec	PROPN
ajbmeb-291	196	14	.	.	PROPN
ajbmeb-291	196	15	,	,	PUNCT
ajbmeb-291	196	16	2022	2022	NUM
ajbmeb-291	196	17	p	p	NOUN
ajbmeb-291	196	18	a	a	DET
ajbmeb-291	196	19	g	g	NOUN
ajbmeb-291	196	20	e	e	NOUN
ajbmeb-291	196	21	|	|	ADV
ajbmeb-291	196	22	88	88	NUM
ajbmeb-291	196	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	196	24	table	table	NOUN
ajbmeb-291	196	25	(	(	PUNCT
ajbmeb-291	196	26	)	)	PUNCT
ajbmeb-291	196	27	frequency	frequency	NOUN
ajbmeb-291	196	28	distribution	distribution	NOUN
ajbmeb-291	196	29	and	and	CCONJ
ajbmeb-291	196	30	percentage	percentage	NOUN
ajbmeb-291	196	31	of	of	ADP
ajbmeb-291	196	32	study	study	NOUN
ajbmeb-291	196	33	participants	participant	NOUN
ajbmeb-291	196	34	according	accord	VERB
ajbmeb-291	196	35	tofunctional	tofunctional	ADJ
ajbmeb-291	196	36	class	class	NOUN
ajbmeb-291	196	37	functional	functional	ADJ
ajbmeb-291	196	38	class	class	NOUN
ajbmeb-291	196	39	the	the	DET
ajbmeb-291	196	40	number	number	NOUN
ajbmeb-291	196	41	percentage	percentage	NOUN
ajbmeb-291	196	42	director	director	NOUN
ajbmeb-291	196	43	general	general	ADJ
ajbmeb-291	196	44	2	2	NUM
ajbmeb-291	196	45	2.8	2.8	NUM
ajbmeb-291	196	46	associate	associate	NOUN
ajbmeb-291	196	47	director	director	NOUN
ajbmeb-291	196	48	7	7	NUM
ajbmeb-291	196	49	9.7	9.7	NUM
ajbmeb-291	196	50	head	head	NOUN
ajbmeb-291	196	51	of	of	ADP
ajbmeb-291	196	52	the	the	DET
ajbmeb-291	196	53	department	department	NOUN
ajbmeb-291	196	54	7	7	NUM
ajbmeb-291	196	55	9.7	9.7	NUM
ajbmeb-291	196	56	investment	investment	NOUN
ajbmeb-291	196	57	officer	officer	NOUN
ajbmeb-291	196	58	6	6	NUM
ajbmeb-291	196	59	8.3	8.3	NUM
ajbmeb-291	196	60	finance	finance	NOUN
ajbmeb-291	196	61	audit	audit	NOUN
ajbmeb-291	196	62	12	12	NUM
ajbmeb-291	196	63	16.7	16.7	NUM
ajbmeb-291	196	64	accountant	accountant	NOUN
ajbmeb-291	196	65	38	38	NUM
ajbmeb-291	196	66	52.8	52.8	NUM
ajbmeb-291	196	67	the	the	DET
ajbmeb-291	196	68	total	total	ADJ
ajbmeb-291	196	69	72	72	NUM
ajbmeb-291	196	70	100	100	NUM
ajbmeb-291	196	71	table	table	NOUN
ajbmeb-291	196	72	(	(	PUNCT
ajbmeb-291	196	73	3	3	X
ajbmeb-291	196	74	)	)	PUNCT
ajbmeb-291	196	75	shows	show	VERB
ajbmeb-291	196	76	that2.8	that2.8	NOUN
ajbmeb-291	196	77	%	%	NOUN
ajbmeb-291	196	78	of	of	ADP
ajbmeb-291	196	79	the	the	DET
ajbmeb-291	196	80	research	research	NOUN
ajbmeb-291	196	81	samplefunctional	samplefunctional	ADJ
ajbmeb-291	196	82	classfor	classfor	ADP
ajbmeb-291	196	83	them	they	PRON
ajbmeb-291	196	84	"	"	PUNCT
ajbmeb-291	196	85	director	director	NOUN
ajbmeb-291	196	86	general",and	general",and	NOUN
ajbmeb-291	196	87	thewhat	thewhat	PROPN
ajbmeb-291	196	88	is	be	AUX
ajbmeb-291	196	89	its	its	PRON
ajbmeb-291	196	90	ratio?9.7	ratio?9.7	ADJ
ajbmeb-291	196	91	%	%	NOUN
ajbmeb-291	196	92	of	of	ADP
ajbmeb-291	196	93	the	the	DET
ajbmeb-291	196	94	research	research	NOUN
ajbmeb-291	196	95	sample"assistant	sample"assistant	PROPN
ajbmeb-291	196	96	director",and	director",and	PROPN
ajbmeb-291	196	97	what	what	PRON
ajbmeb-291	196	98	is	be	AUX
ajbmeb-291	196	99	its	its	PRON
ajbmeb-291	196	100	ratio?9.7	ratio?9.7	ADJ
ajbmeb-291	196	101	%	%	NOUN
ajbmeb-291	196	102	of	of	ADP
ajbmeb-291	196	103	the	the	DET
ajbmeb-291	196	104	research	research	NOUN
ajbmeb-291	196	105	sample"head	sample"head	NOUN
ajbmeb-291	196	106	of	of	ADP
ajbmeb-291	196	107	the	the	DET
ajbmeb-291	196	108	department	department	NOUN
ajbmeb-291	196	109	"	"	PUNCT
ajbmeb-291	196	110	,	,	PUNCT
ajbmeb-291	196	111	and	and	CCONJ
ajbmeb-291	196	112	the52.8	the52.8	NUM
ajbmeb-291	196	113	%	%	NOUN
ajbmeb-291	196	114	of	of	ADP
ajbmeb-291	196	115	the	the	DET
ajbmeb-291	196	116	research	research	NOUN
ajbmeb-291	196	117	samplefunctional	samplefunctional	ADJ
ajbmeb-291	196	118	classfor	classfor	ADP
ajbmeb-291	196	119	them	they	PRON
ajbmeb-291	196	120	"	"	PUNCT
ajbmeb-291	196	121	accountant	accountant	NOUN
ajbmeb-291	196	122	"	"	PUNCT
ajbmeb-291	196	123	,	,	PUNCT
ajbmeb-291	196	124	and	and	CCONJ
ajbmeb-291	196	125	the16.7	the16.7	ADP
ajbmeb-291	196	126	%	%	NOUN
ajbmeb-291	196	127	of	of	ADP
ajbmeb-291	196	128	the	the	DET
ajbmeb-291	196	129	research	research	NOUN
ajbmeb-291	196	130	samplefunctional	samplefunctional	ADJ
ajbmeb-291	196	131	classfor	classfor	ADP
ajbmeb-291	196	132	them	they	PRON
ajbmeb-291	196	133	"	"	PUNCT
ajbmeb-291	196	134	finance	finance	NOUN
ajbmeb-291	196	135	audit",and	audit",and	VERB
ajbmeb-291	196	136	what	what	PRON
ajbmeb-291	196	137	is	be	AUX
ajbmeb-291	196	138	its	its	PRON
ajbmeb-291	196	139	ratio?8.3	ratio?8.3	ADJ
ajbmeb-291	196	140	%	%	NOUN
ajbmeb-291	196	141	of	of	ADP
ajbmeb-291	196	142	the	the	DET
ajbmeb-291	196	143	research	research	NOUN
ajbmeb-291	196	144	sample"investment	sample"investment	NOUN
ajbmeb-291	196	145	officer	officer	NOUN
ajbmeb-291	196	146	"	"	PUNCT
ajbmeb-291	196	147	.	.	PUNCT
ajbmeb-291	197	1	distribution	distribution	NOUN
ajbmeb-291	197	2	of	of	ADP
ajbmeb-291	197	3	study	study	NOUN
ajbmeb-291	197	4	participants	participant	NOUN
ajbmeb-291	197	5	according	accord	VERB
ajbmeb-291	197	6	tospecialization	tospecialization	NOUN
ajbmeb-291	197	7	scientific	scientific	ADJ
ajbmeb-291	197	8	table	table	NOUN
ajbmeb-291	197	9	(	(	PUNCT
ajbmeb-291	197	10	)	)	PUNCT
ajbmeb-291	197	11	shows	show	VERB
ajbmeb-291	197	12	the	the	DET
ajbmeb-291	197	13	frequency	frequency	NOUN
ajbmeb-291	197	14	and	and	CCONJ
ajbmeb-291	197	15	percentage	percentage	NOUN
ajbmeb-291	197	16	distribution	distribution	NOUN
ajbmeb-291	197	17	of	of	ADP
ajbmeb-291	197	18	study	study	NOUN
ajbmeb-291	197	19	participants	participant	NOUN
ajbmeb-291	197	20	according	accord	VERB
ajbmeb-291	197	21	tospecialization	tospecialization	NOUN
ajbmeb-291	197	22	scientific	scientific	ADJ
ajbmeb-291	197	23	.	.	PUNCT
ajbmeb-291	198	1	table	table	NOUN
ajbmeb-291	198	2	(	(	PUNCT
ajbmeb-291	198	3	)	)	PUNCT
ajbmeb-291	198	4	frequency	frequency	NOUN
ajbmeb-291	198	5	distribution	distribution	NOUN
ajbmeb-291	198	6	and	and	CCONJ
ajbmeb-291	198	7	percentage	percentage	NOUN
ajbmeb-291	198	8	of	of	ADP
ajbmeb-291	198	9	study	study	NOUN
ajbmeb-291	198	10	participants	participant	NOUN
ajbmeb-291	198	11	according	accord	VERB
ajbmeb-291	198	12	tospecialization	tospecialization	NOUN
ajbmeb-291	198	13	scientific	scientific	ADJ
ajbmeb-291	198	14	professional	professional	ADJ
ajbmeb-291	198	15	certificate	certificate	NOUN
ajbmeb-291	198	16	the	the	DET
ajbmeb-291	198	17	number	number	NOUN
ajbmeb-291	198	18	percentage	percentage	NOUN
ajbmeb-291	198	19	accountant	accountant	NOUN
ajbmeb-291	198	20	22	22	NUM
ajbmeb-291	198	21	30.6	30.6	NUM
ajbmeb-291	198	22	economic	economic	ADJ
ajbmeb-291	198	23	sciences	science	NOUN
ajbmeb-291	198	24	5	5	NUM
ajbmeb-291	198	25	6.9	6.9	NUM
ajbmeb-291	198	26	business	business	NOUN
ajbmeb-291	198	27	administration	administration	NOUN
ajbmeb-291	198	28	13	13	NUM
ajbmeb-291	198	29	18.1	18.1	NUM
ajbmeb-291	198	30	professional	professional	NOUN
ajbmeb-291	198	31	25	25	NUM
ajbmeb-291	198	32	34.7	34.7	NUM
ajbmeb-291	198	33	audit	audit	NOUN
ajbmeb-291	198	34	7	7	NUM
ajbmeb-291	198	35	9.7	9.7	NUM
ajbmeb-291	198	36	the	the	DET
ajbmeb-291	198	37	total	total	ADJ
ajbmeb-291	198	38	72	72	NUM
ajbmeb-291	198	39	100	100	NUM
ajbmeb-291	198	40	table	table	NOUN
ajbmeb-291	198	41	(	(	PUNCT
ajbmeb-291	198	42	)	)	PUNCT
ajbmeb-291	198	43	shows	show	VERB
ajbmeb-291	198	44	that	that	SCONJ
ajbmeb-291	198	45	its	its	PRON
ajbmeb-291	198	46	ratio30.6	ratio30.6	PROPN
ajbmeb-291	198	47	%	%	NOUN
ajbmeb-291	198	48	of	of	ADP
ajbmeb-291	198	49	the	the	DET
ajbmeb-291	198	50	research	research	NOUN
ajbmeb-291	198	51	sampletheir	sampletheir	VERB
ajbmeb-291	198	52	scientific	scientific	ADJ
ajbmeb-291	198	53	specialization"accounting	specialization"accounting	ADJ
ajbmeb-291	198	54	audit	audit	NOUN
ajbmeb-291	198	55	specialization	specialization	NOUN
ajbmeb-291	198	56	"	"	PUNCT
ajbmeb-291	198	57	,	,	PUNCT
ajbmeb-291	198	58	and	and	CCONJ
ajbmeb-291	198	59	thewhat	thewhat	PROPN
ajbmeb-291	198	60	is	be	AUX
ajbmeb-291	198	61	its	its	PRON
ajbmeb-291	198	62	ratio?6.9	ratio?6.9	ADJ
ajbmeb-291	198	63	%	%	NOUN
ajbmeb-291	198	64	of	of	ADP
ajbmeb-291	198	65	the	the	DET
ajbmeb-291	198	66	research	research	NOUN
ajbmeb-291	198	67	sampletheir	sampletheir	VERB
ajbmeb-291	198	68	scientific	scientific	ADJ
ajbmeb-291	198	69	specialization"economic	specialization"economic	ADJ
ajbmeb-291	198	70	sciences	science	NOUN
ajbmeb-291	198	71	"	"	PUNCT
ajbmeb-291	198	72	,	,	PUNCT
ajbmeb-291	198	73	and	and	CCONJ
ajbmeb-291	198	74	what	what	PRON
ajbmeb-291	198	75	is	be	AUX
ajbmeb-291	198	76	its	its	PRON
ajbmeb-291	198	77	ratio?18.1	ratio?18.1	PROPN
ajbmeb-291	198	78	%	%	NOUN
ajbmeb-291	198	79	of	of	ADP
ajbmeb-291	198	80	the	the	DET
ajbmeb-291	198	81	research	research	NOUN
ajbmeb-291	198	82	sampletheir	sampletheir	VERB
ajbmeb-291	198	83	scientific	scientific	ADJ
ajbmeb-291	198	84	specialization"business	specialization"business	ADJ
ajbmeb-291	198	85	administration	administration	NOUN
ajbmeb-291	198	86	"	"	PUNCT
ajbmeb-291	198	87	,	,	PUNCT
ajbmeb-291	198	88	and	and	CCONJ
ajbmeb-291	198	89	thewhat	thewhat	PROPN
ajbmeb-291	198	90	is	be	AUX
ajbmeb-291	198	91	its	its	PRON
ajbmeb-291	198	92	ratio?34.7	ratio?34.7	PROPN
ajbmeb-291	198	93	%	%	NOUN
ajbmeb-291	198	94	of	of	ADP
ajbmeb-291	198	95	the	the	DET
ajbmeb-291	198	96	research	research	NOUN
ajbmeb-291	198	97	sampletheir	sampletheir	VERB
ajbmeb-291	198	98	scientific	scientific	ADJ
ajbmeb-291	198	99	specialization"professionaland	specialization"professionaland	ADV
ajbmeb-291	198	100	what	what	PRON
ajbmeb-291	198	101	and	and	CCONJ
ajbmeb-291	198	102	what	what	PRON
ajbmeb-291	198	103	is	be	AUX
ajbmeb-291	198	104	the	the	DET
ajbmeb-291	198	105	ratio9.7	ratio9.7	NOUN
ajbmeb-291	198	106	%	%	NOUN
ajbmeb-291	198	107	of	of	ADP
ajbmeb-291	198	108	the	the	DET
ajbmeb-291	198	109	research	research	NOUN
ajbmeb-291	198	110	sampletheir	sampletheir	VERB
ajbmeb-291	198	111	scientific	scientific	ADJ
ajbmeb-291	198	112	specialization"audit	specialization"audit	NOUN
ajbmeb-291	198	113	"	"	PUNCT
ajbmeb-291	198	114	.	.	PUNCT
ajbmeb-291	199	1	second	second	ADJ
ajbmeb-291	199	2	:	:	PUNCT
ajbmeb-291	199	3	examination	examination	NOUN
ajbmeb-291	199	4	of	of	ADP
ajbmeb-291	199	5	study	study	NOUN
ajbmeb-291	199	6	hypotheses	hypothesis	NOUN
ajbmeb-291	199	7	(	(	PUNCT
ajbmeb-291	199	8	1	1	NUM
ajbmeb-291	199	9	)	)	PUNCT
ajbmeb-291	199	10	testfirst	testfirst	ADJ
ajbmeb-291	199	11	hypothesis	hypothesis	NOUN
ajbmeb-291	199	12	:	:	PUNCT
ajbmeb-291	199	13	first	first	ADJ
ajbmeb-291	199	14	hypothesis	hypothesis	NOUN
ajbmeb-291	199	15	:	:	PUNCT
ajbmeb-291	199	16	there	there	PRON
ajbmeb-291	199	17	is	be	VERB
ajbmeb-291	199	18	no	no	DET
ajbmeb-291	199	19	statistically	statistically	ADV
ajbmeb-291	199	20	significant	significant	ADJ
ajbmeb-291	199	21	effect	effect	NOUN
ajbmeb-291	199	22	at	at	ADP
ajbmeb-291	199	23	the	the	DET
ajbmeb-291	199	24	level	level	NOUN
ajbmeb-291	199	25	of	of	ADP
ajbmeb-291	199	26	significance	significance	NOUN
ajbmeb-291	199	27	(	(	PUNCT
ajbmeb-291	199	28	0.05	0.05	NUM
ajbmeb-291	199	29	)	)	PUNCT
ajbmeb-291	199	30	regarding	regard	VERB
ajbmeb-291	199	31	the	the	DET
ajbmeb-291	199	32	perceptions	perception	NOUN
ajbmeb-291	199	33	of	of	ADP
ajbmeb-291	199	34	workers	worker	NOUN
ajbmeb-291	199	35	in	in	ADP
ajbmeb-291	199	36	public	public	ADJ
ajbmeb-291	199	37	production	production	NOUN
ajbmeb-291	199	38	companies	company	NOUN
ajbmeb-291	199	39	in	in	ADP
ajbmeb-291	199	40	iraq	iraq	PROPN
ajbmeb-291	199	41	about	about	ADP
ajbmeb-291	199	42	the	the	DET
ajbmeb-291	199	43	availability	availability	NOUN
ajbmeb-291	199	44	of	of	ADP
ajbmeb-291	199	45	aspects	aspect	NOUN
ajbmeb-291	199	46	of	of	ADP
ajbmeb-291	199	47	enhancing	enhance	VERB
ajbmeb-291	199	48	internal	internal	ADJ
ajbmeb-291	199	49	auditing	auditing	NOUN
ajbmeb-291	199	50	.	.	PUNCT
ajbmeb-291	200	1	american	american	PROPN
ajbmeb-291	200	2	journal	journal	PROPN
ajbmeb-291	200	3	of	of	ADP
ajbmeb-291	200	4	business	business	NOUN
ajbmeb-291	200	5	management	management	NOUN
ajbmeb-291	200	6	,	,	PUNCT
ajbmeb-291	200	7	economics	economic	NOUN
ajbmeb-291	200	8	and	and	CCONJ
ajbmeb-291	200	9	banking	banking	NOUN
ajbmeb-291	200	10	volume	volume	NOUN
ajbmeb-291	200	11	7	7	NUM
ajbmeb-291	200	12	,	,	PUNCT
ajbmeb-291	200	13	dec	dec	PROPN
ajbmeb-291	200	14	.	.	PROPN
ajbmeb-291	200	15	,	,	PUNCT
ajbmeb-291	200	16	2022	2022	NUM
ajbmeb-291	200	17	p	p	NOUN
ajbmeb-291	200	18	a	a	DET
ajbmeb-291	200	19	g	g	NOUN
ajbmeb-291	200	20	e	e	PROPN
ajbmeb-291	200	21	|	|	NOUN
ajbmeb-291	200	22	89	89	NUM
ajbmeb-291	200	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	200	24	and	and	CCONJ
ajbmeb-291	200	25	theto	theto	NOUN
ajbmeb-291	200	26	find	find	VERB
ajbmeb-291	200	27	outperceptions	outperception	NOUN
ajbmeb-291	200	28	of	of	ADP
ajbmeb-291	200	29	workers	worker	NOUN
ajbmeb-291	200	30	in	in	ADP
ajbmeb-291	200	31	public	public	ADJ
ajbmeb-291	200	32	production	production	NOUN
ajbmeb-291	200	33	companies	company	NOUN
ajbmeb-291	200	34	in	in	ADP
ajbmeb-291	200	35	iraq	iraq	PROPN
ajbmeb-291	200	36	about	about	ADP
ajbmeb-291	200	37	availabilityaspects	availabilityaspect	NOUN
ajbmeb-291	200	38	strengthen	strengthen	VERB
ajbmeb-291	200	39	audit	audit	NOUN
ajbmeb-291	200	40	procedurethe	procedurethe	DET
ajbmeb-291	200	41	arithmetic	arithmetic	ADJ
ajbmeb-291	200	42	mean	mean	NOUN
ajbmeb-291	200	43	and	and	CCONJ
ajbmeb-291	200	44	standard	standard	ADJ
ajbmeb-291	200	45	deviation	deviation	NOUN
ajbmeb-291	200	46	were	be	AUX
ajbmeb-291	200	47	calculated	calculate	VERB
ajbmeb-291	200	48	for	for	ADP
ajbmeb-291	200	49	the	the	DET
ajbmeb-291	200	50	sample	sample	NOUN
ajbmeb-291	200	51	,	,	PUNCT
ajbmeb-291	200	52	and	and	CCONJ
ajbmeb-291	200	53	the	the	DET
ajbmeb-291	200	54	following	follow	VERB
ajbmeb-291	200	55	table	table	NOUN
ajbmeb-291	200	56	shows	show	VERB
ajbmeb-291	200	57	this	this	PRON
ajbmeb-291	200	58	.	.	PUNCT
ajbmeb-291	201	1	table	table	NOUN
ajbmeb-291	201	2	(	(	PUNCT
ajbmeb-291	201	3	...	...	PUNCT
ajbmeb-291	201	4	)	)	PUNCT
ajbmeb-291	202	1	the	the	DET
ajbmeb-291	202	2	arithmetic	arithmetic	ADJ
ajbmeb-291	202	3	mean	mean	NOUN
ajbmeb-291	202	4	and	and	CCONJ
ajbmeb-291	202	5	standard	standard	ADJ
ajbmeb-291	202	6	deviationfor	deviationfor	NOUN
ajbmeb-291	202	7	perceptions	perception	NOUN
ajbmeb-291	202	8	staff	staff	NOUN
ajbmeb-291	202	9	in	in	ADP
ajbmeb-291	202	10	companies	company	NOUN
ajbmeb-291	202	11	productivity	productivity	VERB
ajbmeb-291	202	12	the	the	DET
ajbmeb-291	202	13	public	public	NOUN
ajbmeb-291	202	14	in	in	ADP
ajbmeb-291	202	15	iraq	iraq	PROPN
ajbmeb-291	202	16	around	around	ADP
ajbmeb-291	202	17	bezel	bezel	NOUN
ajbmeb-291	202	18	availability	availability	NOUN
ajbmeb-291	202	19	aspects	aspect	NOUN
ajbmeb-291	202	20	strengthen	strengthen	VERB
ajbmeb-291	202	21	audit	audit	NOUN
ajbmeb-291	202	22	procedurein	procedurein	NOUN
ajbmeb-291	202	23	the	the	DET
ajbmeb-291	202	24	iraqi	iraqi	ADJ
ajbmeb-291	202	25	public	public	ADJ
ajbmeb-291	202	26	production	production	NOUN
ajbmeb-291	202	27	companies	company	NOUN
ajbmeb-291	202	28	.	.	PUNCT
ajbmeb-291	203	1	x	x	PRON
ajbmeb-291	203	2	paragraphs	paragraph	NOUN
ajbmeb-291	203	3	sma	sma	VERB
ajbmeb-291	203	4	standard	standard	ADJ
ajbmeb-291	203	5	deviation	deviation	NOUN
ajbmeb-291	203	6	test	test	NOUN
ajbmeb-291	203	7	valuet	valuet	NOUN
ajbmeb-291	203	8	effect	effect	NOUN
ajbmeb-291	203	9	size	size	NOUN
ajbmeb-291	203	10	sort	sort	NOUN
ajbmeb-291	203	11	according	accord	VERB
ajbmeb-291	203	12	to	to	ADP
ajbmeb-291	203	13	the	the	DET
ajbmeb-291	203	14	arithmetic	arithmetic	ADJ
ajbmeb-291	203	15	mean	mean	NOUN
ajbmeb-291	203	16	dimension	dimension	NOUN
ajbmeb-291	203	17	1	1	NUM
ajbmeb-291	203	18	:	:	PUNCT
ajbmeb-291	203	19	assistance	assistance	NOUN
ajbmeb-291	203	20	in	in	ADP
ajbmeb-291	203	21	planning	planning	NOUN
ajbmeb-291	203	22	,	,	PUNCT
ajbmeb-291	203	23	timing	timing	NOUN
ajbmeb-291	203	24	and	and	CCONJ
ajbmeb-291	203	25	scope	scope	NOUN
ajbmeb-291	203	26	of	of	ADP
ajbmeb-291	203	27	the	the	DET
ajbmeb-291	203	28	audit	audit	NOUN
ajbmeb-291	203	29	1	1	NUM
ajbmeb-291	203	30	providing	provide	VERB
ajbmeb-291	203	31	a	a	DET
ajbmeb-291	203	32	written	write	VERB
ajbmeb-291	203	33	guide	guide	NOUN
ajbmeb-291	203	34	to	to	ADP
ajbmeb-291	203	35	the	the	DET
ajbmeb-291	203	36	internal	internal	ADJ
ajbmeb-291	203	37	and	and	CCONJ
ajbmeb-291	203	38	analytical	analytical	ADJ
ajbmeb-291	203	39	procedures	procedure	NOUN
ajbmeb-291	203	40	necessary	necessary	ADJ
ajbmeb-291	203	41	for	for	ADP
ajbmeb-291	203	42	the	the	DET
ajbmeb-291	203	43	auditing	auditing	NOUN
ajbmeb-291	203	44	profession	profession	NOUN
ajbmeb-291	203	45	1.92	1.92	NUM
ajbmeb-291	203	46	0.727	0.727	NUM
ajbmeb-291	203	47	22,378	22,378	NUM
ajbmeb-291	203	48	0.735	0.735	NUM
ajbmeb-291	203	49	fifteenth	fifteenth	NOUN
ajbmeb-291	203	50	2	2	NUM
ajbmeb-291	203	51	having	have	VERB
ajbmeb-291	203	52	effective	effective	ADJ
ajbmeb-291	203	53	oversight	oversight	NOUN
ajbmeb-291	203	54	on	on	ADP
ajbmeb-291	203	55	all	all	DET
ajbmeb-291	203	56	internal	internal	ADJ
ajbmeb-291	203	57	and	and	CCONJ
ajbmeb-291	203	58	financial	financial	ADJ
ajbmeb-291	203	59	aspects	aspect	NOUN
ajbmeb-291	203	60	1.79	1.79	NUM
ajbmeb-291	203	61	0.786	0.786	NUM
ajbmeb-291	203	62	19,339	19,339	NUM
ajbmeb-291	203	63	0.795	0.795	NUM
ajbmeb-291	203	64	eighteen	eighteen	NUM
ajbmeb-291	203	65	3	3	NUM
ajbmeb-291	203	66	existence	existence	NOUN
ajbmeb-291	203	67	of	of	ADP
ajbmeb-291	203	68	accounting	accounting	NOUN
ajbmeb-291	203	69	,	,	PUNCT
ajbmeb-291	203	70	financial	financial	ADJ
ajbmeb-291	203	71	and	and	CCONJ
ajbmeb-291	203	72	technical	technical	ADJ
ajbmeb-291	203	73	standards	standard	NOUN
ajbmeb-291	203	74	upon	upon	SCONJ
ajbmeb-291	203	75	which	which	PRON
ajbmeb-291	203	76	the	the	DET
ajbmeb-291	203	77	establishment	establishment	NOUN
ajbmeb-291	203	78	relies	rely	VERB
ajbmeb-291	203	79	in	in	ADP
ajbmeb-291	203	80	preparing	prepare	VERB
ajbmeb-291	203	81	its	its	PRON
ajbmeb-291	203	82	financial	financial	ADJ
ajbmeb-291	203	83	plans	plan	NOUN
ajbmeb-291	203	84	1.78	1.78	NUM
ajbmeb-291	203	85	0.809	0.809	NUM
ajbmeb-291	203	86	18,651	18,651	NUM
ajbmeb-291	203	87	0.817	0.817	NUM
ajbmeb-291	203	88	nineteenth	nineteenth	NOUN
ajbmeb-291	203	89	4	4	NUM
ajbmeb-291	203	90	review	review	VERB
ajbmeb-291	203	91	the	the	DET
ajbmeb-291	203	92	audit	audit	NOUN
ajbmeb-291	203	93	planning	planning	NOUN
ajbmeb-291	203	94	memorandum	memorandum	NOUN
ajbmeb-291	203	95	for	for	ADP
ajbmeb-291	203	96	the	the	DET
ajbmeb-291	203	97	previous	previous	ADJ
ajbmeb-291	203	98	year	year	NOUN
ajbmeb-291	203	99	2.01	2.01	NUM
ajbmeb-291	203	100	0.942	0.942	NUM
ajbmeb-291	203	101	18,143	18,143	NUM
ajbmeb-291	203	102	0.952	0.952	NUM
ajbmeb-291	203	103	twelveth	twelveth	NOUN
ajbmeb-291	203	104	5	5	NUM
ajbmeb-291	203	105	reviewing	review	VERB
ajbmeb-291	203	106	the	the	DET
ajbmeb-291	203	107	internal	internal	ADJ
ajbmeb-291	203	108	system	system	NOUN
ajbmeb-291	203	109	of	of	ADP
ajbmeb-291	203	110	the	the	DET
ajbmeb-291	203	111	establishment	establishment	NOUN
ajbmeb-291	203	112	and	and	CCONJ
ajbmeb-291	203	113	the	the	DET
ajbmeb-291	203	114	articles	article	NOUN
ajbmeb-291	203	115	of	of	ADP
ajbmeb-291	203	116	incorporation	incorporation	NOUN
ajbmeb-291	203	117	2.17	2.17	NUM
ajbmeb-291	203	118	0.787	0.787	NUM
ajbmeb-291	204	1	23,354	23,354	NUM
ajbmeb-291	204	2	0.796	0.796	NUM
ajbmeb-291	204	3	vi	vi	NOUN
ajbmeb-291	204	4	the	the	DET
ajbmeb-291	204	5	second	second	ADJ
ajbmeb-291	204	6	dimension	dimension	NOUN
ajbmeb-291	204	7	:	:	PUNCT
ajbmeb-291	204	8	a	a	DET
ajbmeb-291	204	9	statement	statement	NOUN
ajbmeb-291	204	10	of	of	ADP
ajbmeb-291	204	11	the	the	DET
ajbmeb-291	204	12	financial	financial	ADJ
ajbmeb-291	204	13	risk	risk	NOUN
ajbmeb-291	204	14	that	that	PRON
ajbmeb-291	204	15	may	may	AUX
ajbmeb-291	204	16	surround	surround	VERB
ajbmeb-291	204	17	the	the	DET
ajbmeb-291	204	18	establishment	establishment	NOUN
ajbmeb-291	204	19	6	6	NUM
ajbmeb-291	204	20	auditor	auditor	NOUN
ajbmeb-291	204	21	inquiryabout	inquiryabout	NOUN
ajbmeb-291	204	22	matters	matter	NOUN
ajbmeb-291	204	23	of	of	ADP
ajbmeb-291	204	24	importance	importance	NOUN
ajbmeb-291	204	25	that	that	PRON
ajbmeb-291	204	26	may	may	AUX
ajbmeb-291	204	27	affect	affect	VERB
ajbmeb-291	204	28	the	the	DET
ajbmeb-291	204	29	financial	financial	ADJ
ajbmeb-291	204	30	performance	performance	NOUN
ajbmeb-291	204	31	of	of	ADP
ajbmeb-291	204	32	the	the	DET
ajbmeb-291	204	33	company	company	NOUN
ajbmeb-291	204	34	in	in	ADP
ajbmeb-291	204	35	the	the	DET
ajbmeb-291	204	36	current	current	ADJ
ajbmeb-291	204	37	period	period	NOUN
ajbmeb-291	204	38	2.14	2.14	NUM
ajbmeb-291	204	39	0.844	0.844	NUM
ajbmeb-291	204	40	21,496	21,496	NUM
ajbmeb-291	204	41	0.853	0.853	NUM
ajbmeb-291	204	42	vii	vii	PROPN
ajbmeb-291	204	43	7	7	NUM
ajbmeb-291	204	44	the	the	DET
ajbmeb-291	204	45	auditor	auditor	NOUN
ajbmeb-291	204	46	's	's	PART
ajbmeb-291	204	47	discussion	discussion	NOUN
ajbmeb-291	204	48	with	with	ADP
ajbmeb-291	204	49	the	the	DET
ajbmeb-291	204	50	management	management	NOUN
ajbmeb-291	204	51	of	of	ADP
ajbmeb-291	204	52	any	any	DET
ajbmeb-291	204	53	factors	factor	NOUN
ajbmeb-291	204	54	that	that	PRON
ajbmeb-291	204	55	may	may	AUX
ajbmeb-291	204	56	affect	affect	VERB
ajbmeb-291	204	57	the	the	DET
ajbmeb-291	204	58	company	company	NOUN
ajbmeb-291	204	59	's	's	PART
ajbmeb-291	204	60	business	business	NOUN
ajbmeb-291	204	61	2.13	2.13	NUM
ajbmeb-291	204	62	0.855	0.855	NUM
ajbmeb-291	204	63	21,095	21,095	NUM
ajbmeb-291	204	64	0.864	0.864	NUM
ajbmeb-291	204	65	viii	viii	ADJ
ajbmeb-291	204	66	8	8	NUM
ajbmeb-291	204	67	the	the	DET
ajbmeb-291	204	68	accuracy	accuracy	NOUN
ajbmeb-291	204	69	of	of	ADP
ajbmeb-291	204	70	the	the	DET
ajbmeb-291	204	71	internal	internal	ADJ
ajbmeb-291	204	72	system	system	NOUN
ajbmeb-291	204	73	in	in	ADP
ajbmeb-291	204	74	proving	prove	VERB
ajbmeb-291	204	75	financial	financial	ADJ
ajbmeb-291	204	76	transactions	transaction	NOUN
ajbmeb-291	204	77	1.99	1.99	NUM
ajbmeb-291	204	78	0.813	0.813	NUM
ajbmeb-291	204	79	20,289	20,289	NUM
ajbmeb-291	204	80	0.840	0.840	NUM
ajbmeb-291	204	81	thirteent	thirteent	NOUN
ajbmeb-291	204	82	h	h	NOUN
ajbmeb-291	204	83	9	9	NUM
ajbmeb-291	204	84	examining	examine	VERB
ajbmeb-291	204	85	the	the	DET
ajbmeb-291	204	86	balances	balance	NOUN
ajbmeb-291	204	87	of	of	ADP
ajbmeb-291	204	88	various	various	ADJ
ajbmeb-291	204	89	accounts	account	NOUN
ajbmeb-291	204	90	and	and	CCONJ
ajbmeb-291	204	91	trial	trial	NOUN
ajbmeb-291	204	92	balances	balance	NOUN
ajbmeb-291	204	93	in	in	ADP
ajbmeb-291	204	94	order	order	NOUN
ajbmeb-291	204	95	to	to	PART
ajbmeb-291	204	96	infer	infer	VERB
ajbmeb-291	204	97	the	the	DET
ajbmeb-291	204	98	existence	existence	NOUN
ajbmeb-291	204	99	of	of	ADP
ajbmeb-291	204	100	unusual	unusual	ADJ
ajbmeb-291	204	101	account	account	NOUN
ajbmeb-291	204	102	balances	balance	VERB
ajbmeb-291	204	103	1.90	1.90	NUM
ajbmeb-291	204	104	0.891	0.891	NUM
ajbmeb-291	204	105	18,128	18,128	NUM
ajbmeb-291	204	106	0.900	0.900	NUM
ajbmeb-291	204	107	sixteen	sixteen	NUM
ajbmeb-291	204	108	10	10	NUM
ajbmeb-291	204	109	compare	compare	VERB
ajbmeb-291	204	110	the	the	DET
ajbmeb-291	204	111	current	current	ADJ
ajbmeb-291	204	112	year	year	NOUN
ajbmeb-291	204	113	's	's	PART
ajbmeb-291	204	114	account	account	NOUN
ajbmeb-291	204	115	balances	balance	NOUN
ajbmeb-291	204	116	with	with	ADP
ajbmeb-291	204	117	the	the	DET
ajbmeb-291	204	118	previous	previous	ADJ
ajbmeb-291	204	119	year	year	NOUN
ajbmeb-291	204	120	's	's	PART
ajbmeb-291	204	121	account	account	NOUN
ajbmeb-291	204	122	balances	balance	NOUN
ajbmeb-291	204	123	1.94	1.94	NUM
ajbmeb-291	204	124	0.837	0.837	NUM
ajbmeb-291	204	125	19,705	19,705	NUM
ajbmeb-291	204	126	0.846	0.846	NUM
ajbmeb-291	204	127	fourteenth	fourteenth	ADJ
ajbmeb-291	204	128	11	11	NUM
ajbmeb-291	204	129	calculating	calculate	VERB
ajbmeb-291	204	130	the	the	DET
ajbmeb-291	204	131	financial	financial	ADJ
ajbmeb-291	204	132	ratios	ratio	NOUN
ajbmeb-291	204	133	of	of	ADP
ajbmeb-291	204	134	the	the	DET
ajbmeb-291	204	135	establishment	establishment	NOUN
ajbmeb-291	204	136	and	and	CCONJ
ajbmeb-291	204	137	comparing	compare	VERB
ajbmeb-291	204	138	them	they	PRON
ajbmeb-291	204	139	with	with	ADP
ajbmeb-291	204	140	the	the	DET
ajbmeb-291	204	141	rates	rate	NOUN
ajbmeb-291	204	142	of	of	ADP
ajbmeb-291	204	143	the	the	DET
ajbmeb-291	204	144	similar	similar	ADJ
ajbmeb-291	204	145	sector	sector	NOUN
ajbmeb-291	204	146	2.07	2.07	NUM
ajbmeb-291	204	147	0.893	0.893	NUM
ajbmeb-291	204	148	19,658	19,658	NUM
ajbmeb-291	204	149	0.903	0.903	NUM
ajbmeb-291	204	150	the	the	DET
ajbmeb-291	204	151	tenth	tenth	ADJ
ajbmeb-291	204	152	12	12	NUM
ajbmeb-291	204	153	interpretation	interpretation	NOUN
ajbmeb-291	204	154	of	of	ADP
ajbmeb-291	204	155	deviation	deviation	NOUN
ajbmeb-291	204	156	of	of	ADP
ajbmeb-291	204	157	actual	actual	ADJ
ajbmeb-291	204	158	data	datum	NOUN
ajbmeb-291	204	159	from	from	ADP
ajbmeb-291	204	160	planning	plan	VERB
ajbmeb-291	204	161	budgets	budget	NOUN
ajbmeb-291	204	162	and	and	CCONJ
ajbmeb-291	204	163	forecasts	forecast	VERB
ajbmeb-291	204	164	2.13	2.13	NUM
ajbmeb-291	204	165	0.804	0.804	NUM
ajbmeb-291	204	166	22,432	22,432	NUM
ajbmeb-291	204	167	0.812	0.812	NUM
ajbmeb-291	204	168	viii	viii	ADJ
ajbmeb-291	204	169	13	13	NUM
ajbmeb-291	204	170	ensure	ensure	VERB
ajbmeb-291	204	171	the	the	DET
ajbmeb-291	204	172	reasonableness	reasonableness	NOUN
ajbmeb-291	204	173	of	of	ADP
ajbmeb-291	204	174	dues	due	NOUN
ajbmeb-291	204	175	and	and	CCONJ
ajbmeb-291	204	176	note	note	VERB
ajbmeb-291	204	177	the	the	DET
ajbmeb-291	204	178	existence	existence	NOUN
ajbmeb-291	204	179	of	of	ADP
ajbmeb-291	204	180	any	any	DET
ajbmeb-291	204	181	unusual	unusual	ADJ
ajbmeb-291	204	182	dues	due	NOUN
ajbmeb-291	204	183	2.10	2.10	NUM
ajbmeb-291	204	184	0.966	0.966	NUM
ajbmeb-291	204	185	18,413	18,413	NUM
ajbmeb-291	204	186	0.977	0.977	NUM
ajbmeb-291	204	187	ninth	ninth	ADJ
ajbmeb-291	204	188	american	american	ADJ
ajbmeb-291	204	189	journal	journal	PROPN
ajbmeb-291	204	190	of	of	ADP
ajbmeb-291	204	191	business	business	NOUN
ajbmeb-291	204	192	management	management	NOUN
ajbmeb-291	204	193	,	,	PUNCT
ajbmeb-291	204	194	economics	economic	NOUN
ajbmeb-291	204	195	and	and	CCONJ
ajbmeb-291	204	196	banking	banking	NOUN
ajbmeb-291	204	197	volume	volume	NOUN
ajbmeb-291	204	198	7	7	NUM
ajbmeb-291	204	199	,	,	PUNCT
ajbmeb-291	204	200	dec	dec	PROPN
ajbmeb-291	204	201	.	.	PROPN
ajbmeb-291	204	202	,	,	PUNCT
ajbmeb-291	204	203	2022	2022	NUM
ajbmeb-291	204	204	p	p	NOUN
ajbmeb-291	204	205	a	a	DET
ajbmeb-291	204	206	g	g	NOUN
ajbmeb-291	204	207	e	e	NOUN
ajbmeb-291	204	208	|	|	ADV
ajbmeb-291	204	209	90	90	NUM
ajbmeb-291	204	210	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	204	211	x	x	PUNCT
ajbmeb-291	204	212	paragraphs	paragraph	NOUN
ajbmeb-291	204	213	sma	sma	VERB
ajbmeb-291	204	214	standard	standard	ADJ
ajbmeb-291	204	215	deviation	deviation	NOUN
ajbmeb-291	204	216	test	test	NOUN
ajbmeb-291	204	217	valuet	valuet	NOUN
ajbmeb-291	204	218	effect	effect	NOUN
ajbmeb-291	204	219	size	size	NOUN
ajbmeb-291	204	220	sort	sort	NOUN
ajbmeb-291	204	221	according	accord	VERB
ajbmeb-291	204	222	to	to	ADP
ajbmeb-291	204	223	the	the	DET
ajbmeb-291	204	224	arithmetic	arithmetic	ADJ
ajbmeb-291	204	225	mean	mean	NOUN
ajbmeb-291	204	226	14	14	NUM
ajbmeb-291	204	227	ensuring	ensure	VERB
ajbmeb-291	204	228	the	the	DET
ajbmeb-291	204	229	reasonableness	reasonableness	NOUN
ajbmeb-291	204	230	of	of	ADP
ajbmeb-291	204	231	the	the	DET
ajbmeb-291	204	232	opening	opening	NOUN
ajbmeb-291	204	233	balances	balance	NOUN
ajbmeb-291	204	234	of	of	ADP
ajbmeb-291	204	235	the	the	DET
ajbmeb-291	204	236	budget	budget	NOUN
ajbmeb-291	204	237	accounts	account	VERB
ajbmeb-291	204	238	at	at	ADP
ajbmeb-291	204	239	the	the	DET
ajbmeb-291	204	240	start	start	NOUN
ajbmeb-291	204	241	of	of	ADP
ajbmeb-291	204	242	the	the	DET
ajbmeb-291	204	243	audit	audit	NOUN
ajbmeb-291	204	244	process	process	NOUN
ajbmeb-291	204	245	(	(	PUNCT
ajbmeb-291	204	246	such	such	ADJ
ajbmeb-291	204	247	as	as	ADP
ajbmeb-291	204	248	the	the	DET
ajbmeb-291	204	249	accumulated	accumulate	VERB
ajbmeb-291	204	250	depreciation	depreciation	NOUN
ajbmeb-291	204	251	in	in	ADP
ajbmeb-291	204	252	terms	term	NOUN
ajbmeb-291	204	253	of	of	ADP
ajbmeb-291	204	254	the	the	DET
ajbmeb-291	204	255	appropriateness	appropriateness	NOUN
ajbmeb-291	204	256	of	of	ADP
ajbmeb-291	204	257	the	the	DET
ajbmeb-291	204	258	provision	provision	NOUN
ajbmeb-291	204	259	with	with	ADP
ajbmeb-291	204	260	the	the	DET
ajbmeb-291	204	261	period	period	NOUN
ajbmeb-291	204	262	of	of	ADP
ajbmeb-291	204	263	use	use	NOUN
ajbmeb-291	204	264	of	of	ADP
ajbmeb-291	204	265	the	the	DET
ajbmeb-291	204	266	asset	asset	NOUN
ajbmeb-291	204	267	)	)	PUNCT
ajbmeb-291	204	268	2.10	2.10	NUM
ajbmeb-291	204	269	0.842	0.842	NUM
ajbmeb-291	204	270	21,138	21,138	NUM
ajbmeb-291	204	271	0.851	0.851	NUM
ajbmeb-291	204	272	ninth	ninth	ADJ
ajbmeb-291	204	273	the	the	DET
ajbmeb-291	204	274	dimensionthirdreducing	dimensionthirdreduce	VERB
ajbmeb-291	204	275	the	the	DET
ajbmeb-291	204	276	costs	cost	NOUN
ajbmeb-291	204	277	of	of	ADP
ajbmeb-291	204	278	the	the	DET
ajbmeb-291	204	279	internal	internal	ADJ
ajbmeb-291	204	280	audit	audit	NOUN
ajbmeb-291	204	281	process	process	NOUN
ajbmeb-291	204	282	15th	15th	NOUN
ajbmeb-291	204	283	the	the	DET
ajbmeb-291	204	284	auditors	auditor	NOUN
ajbmeb-291	204	285	are	be	AUX
ajbmeb-291	204	286	aware	aware	ADJ
ajbmeb-291	204	287	of	of	ADP
ajbmeb-291	204	288	the	the	DET
ajbmeb-291	204	289	company	company	NOUN
ajbmeb-291	204	290	's	's	PART
ajbmeb-291	204	291	operations	operation	NOUN
ajbmeb-291	204	292	,	,	PUNCT
ajbmeb-291	204	293	and	and	CCONJ
ajbmeb-291	204	294	they	they	PRON
ajbmeb-291	204	295	are	be	AUX
ajbmeb-291	204	296	trained	train	VERB
ajbmeb-291	204	297	in	in	ADP
ajbmeb-291	204	298	the	the	DET
ajbmeb-291	204	299	work	work	NOUN
ajbmeb-291	204	300	they	they	PRON
ajbmeb-291	204	301	perform	perform	VERB
ajbmeb-291	204	302	1.90	1.90	NUM
ajbmeb-291	204	303	0.858	0.858	NUM
ajbmeb-291	204	304	18,808	18,808	NUM
ajbmeb-291	204	305	0.868	0.868	NUM
ajbmeb-291	204	306	sixteen	sixteen	NUM
ajbmeb-291	204	307	16	16	NUM
ajbmeb-291	204	308	the	the	DET
ajbmeb-291	204	309	applied	apply	VERB
ajbmeb-291	204	310	policies	policy	NOUN
ajbmeb-291	204	311	are	be	AUX
ajbmeb-291	204	312	compatible	compatible	ADJ
ajbmeb-291	204	313	with	with	ADP
ajbmeb-291	204	314	plans	plan	NOUN
ajbmeb-291	204	315	,	,	PUNCT
ajbmeb-291	204	316	procedures	procedure	NOUN
ajbmeb-291	204	317	,	,	PUNCT
ajbmeb-291	204	318	local	local	ADJ
ajbmeb-291	204	319	laws	law	NOUN
ajbmeb-291	204	320	,	,	PUNCT
ajbmeb-291	204	321	and	and	CCONJ
ajbmeb-291	204	322	the	the	DET
ajbmeb-291	204	323	internal	internal	ADJ
ajbmeb-291	204	324	system	system	NOUN
ajbmeb-291	204	325	of	of	ADP
ajbmeb-291	204	326	the	the	DET
ajbmeb-291	204	327	facility	facility	NOUN
ajbmeb-291	204	328	2.03	2.03	NUM
ajbmeb-291	204	329	0.769	0.769	NUM
ajbmeb-291	204	330	22,386	22,386	NUM
ajbmeb-291	204	331	0.777	0.777	NUM
ajbmeb-291	204	332	eleventh	eleventh	NOUN
ajbmeb-291	204	333	17	17	NUM
ajbmeb-291	204	334	the	the	DET
ajbmeb-291	204	335	existence	existence	NOUN
ajbmeb-291	204	336	of	of	ADP
ajbmeb-291	204	337	a	a	DET
ajbmeb-291	204	338	strong	strong	ADJ
ajbmeb-291	204	339	internal	internal	ADJ
ajbmeb-291	204	340	control	control	NOUN
ajbmeb-291	204	341	system	system	NOUN
ajbmeb-291	204	342	so	so	SCONJ
ajbmeb-291	204	343	that	that	SCONJ
ajbmeb-291	204	344	objectives	objective	NOUN
ajbmeb-291	204	345	and	and	CCONJ
ajbmeb-291	204	346	powers	power	NOUN
ajbmeb-291	204	347	are	be	AUX
ajbmeb-291	204	348	objective	objective	ADJ
ajbmeb-291	204	349	and	and	CCONJ
ajbmeb-291	204	350	monitored	monitor	VERB
ajbmeb-291	204	351	1.85	1.85	NUM
ajbmeb-291	204	352	0.833	0.833	NUM
ajbmeb-291	204	353	18,806	18,806	NUM
ajbmeb-291	204	354	0.842	0.842	NUM
ajbmeb-291	204	355	seventeent	seventeent	NOUN
ajbmeb-291	204	356	h	h	NOUN
ajbmeb-291	204	357	18	18	NUM
ajbmeb-291	204	358	reducing	reduce	VERB
ajbmeb-291	204	359	the	the	DET
ajbmeb-291	204	360	time	time	NOUN
ajbmeb-291	204	361	and	and	CCONJ
ajbmeb-291	204	362	effort	effort	NOUN
ajbmeb-291	204	363	required	require	VERB
ajbmeb-291	204	364	to	to	PART
ajbmeb-291	204	365	complete	complete	VERB
ajbmeb-291	204	366	the	the	DET
ajbmeb-291	204	367	audited	audit	VERB
ajbmeb-291	204	368	financial	financial	ADJ
ajbmeb-291	204	369	statements	statement	NOUN
ajbmeb-291	204	370	.	.	PUNCT
ajbmeb-291	205	1	2.17	2.17	NUM
ajbmeb-291	205	2	0.904	0.904	NUM
ajbmeb-291	205	3	20,341	20,341	NUM
ajbmeb-291	205	4	0.914	0.914	NUM
ajbmeb-291	205	5	vi	vi	NUM
ajbmeb-291	205	6	19	19	NUM
ajbmeb-291	205	7	not	not	PART
ajbmeb-291	205	8	needing	need	VERB
ajbmeb-291	205	9	to	to	PART
ajbmeb-291	205	10	audit	audit	VERB
ajbmeb-291	205	11	all	all	DET
ajbmeb-291	205	12	financial	financial	ADJ
ajbmeb-291	205	13	transactions	transaction	NOUN
ajbmeb-291	205	14	and	and	CCONJ
ajbmeb-291	205	15	limiting	limit	VERB
ajbmeb-291	205	16	it	it	PRON
ajbmeb-291	205	17	to	to	ADP
ajbmeb-291	205	18	those	those	PRON
ajbmeb-291	205	19	that	that	PRON
ajbmeb-291	205	20	arouse	arouse	VERB
ajbmeb-291	205	21	the	the	DET
ajbmeb-291	205	22	interest	interest	NOUN
ajbmeb-291	205	23	of	of	ADP
ajbmeb-291	205	24	the	the	DET
ajbmeb-291	205	25	auditor	auditor	NOUN
ajbmeb-291	205	26	based	base	VERB
ajbmeb-291	205	27	on	on	ADP
ajbmeb-291	205	28	analytical	analytical	ADJ
ajbmeb-291	205	29	tests	test	NOUN
ajbmeb-291	205	30	2.38	2.38	NUM
ajbmeb-291	205	31	0.985	0.985	NUM
ajbmeb-291	205	32	20,461	20,461	NUM
ajbmeb-291	205	33	0.995	0.995	NUM
ajbmeb-291	205	34	the	the	DET
ajbmeb-291	205	35	first	first	ADJ
ajbmeb-291	205	36	20	20	NUM
ajbmeb-291	205	37	carry	carry	VERB
ajbmeb-291	205	38	out	out	ADP
ajbmeb-291	205	39	the	the	DET
ajbmeb-291	205	40	audit	audit	NOUN
ajbmeb-291	205	41	process	process	NOUN
ajbmeb-291	205	42	with	with	ADP
ajbmeb-291	205	43	the	the	DET
ajbmeb-291	205	44	least	least	ADJ
ajbmeb-291	205	45	possible	possible	ADJ
ajbmeb-291	205	46	number	number	NOUN
ajbmeb-291	205	47	of	of	ADP
ajbmeb-291	205	48	auditors	auditor	NOUN
ajbmeb-291	205	49	2.26	2.26	NUM
ajbmeb-291	205	50	0.872	0.872	NUM
ajbmeb-291	205	51	22,030	22,030	NUM
ajbmeb-291	205	52	0.881	0.881	NUM
ajbmeb-291	205	53	fifth	fifth	ADJ
ajbmeb-291	205	54	21	21	NUM
ajbmeb-291	205	55	the	the	DET
ajbmeb-291	205	56	possibility	possibility	NOUN
ajbmeb-291	205	57	of	of	ADP
ajbmeb-291	205	58	carrying	carry	VERB
ajbmeb-291	205	59	out	out	ADP
ajbmeb-291	205	60	the	the	DET
ajbmeb-291	205	61	audit	audit	NOUN
ajbmeb-291	205	62	process	process	NOUN
ajbmeb-291	205	63	by	by	ADP
ajbmeb-291	205	64	auditors	auditor	NOUN
ajbmeb-291	205	65	with	with	ADP
ajbmeb-291	205	66	medium	medium	ADJ
ajbmeb-291	205	67	experience	experience	NOUN
ajbmeb-291	205	68	2.31	2.31	NUM
ajbmeb-291	205	69	0.914	0.914	NUM
ajbmeb-291	205	70	21,410	21,410	NUM
ajbmeb-291	205	71	0.924	0.924	NUM
ajbmeb-291	205	72	the	the	DET
ajbmeb-291	205	73	fourth	fourth	ADJ
ajbmeb-291	205	74	22	22	NUM
ajbmeb-291	205	75	the	the	DET
ajbmeb-291	205	76	possibility	possibility	NOUN
ajbmeb-291	205	77	of	of	ADP
ajbmeb-291	205	78	carrying	carry	VERB
ajbmeb-291	205	79	out	out	ADP
ajbmeb-291	205	80	the	the	DET
ajbmeb-291	205	81	audit	audit	NOUN
ajbmeb-291	205	82	through	through	ADP
ajbmeb-291	205	83	the	the	DET
ajbmeb-291	205	84	computers	computer	NOUN
ajbmeb-291	205	85	available	available	ADJ
ajbmeb-291	205	86	to	to	ADP
ajbmeb-291	205	87	the	the	DET
ajbmeb-291	205	88	auditor	auditor	NOUN
ajbmeb-291	205	89	2.14	2.14	NUM
ajbmeb-291	205	90	0.877	0.877	NUM
ajbmeb-291	205	91	20,694	20,694	NUM
ajbmeb-291	205	92	0.886	0.886	NUM
ajbmeb-291	205	93	vii	vii	PROPN
ajbmeb-291	205	94	23	23	NUM
ajbmeb-291	205	95	there	there	PRON
ajbmeb-291	205	96	is	be	VERB
ajbmeb-291	205	97	no	no	DET
ajbmeb-291	205	98	need	need	NOUN
ajbmeb-291	205	99	for	for	SCONJ
ajbmeb-291	205	100	specialized	specialized	ADJ
ajbmeb-291	205	101	auditors	auditor	NOUN
ajbmeb-291	205	102	to	to	PART
ajbmeb-291	205	103	carry	carry	VERB
ajbmeb-291	205	104	out	out	ADP
ajbmeb-291	205	105	the	the	DET
ajbmeb-291	205	106	audit	audit	NOUN
ajbmeb-291	205	107	process	process	NOUN
ajbmeb-291	205	108	(	(	PUNCT
ajbmeb-291	205	109	analytical	analytical	ADJ
ajbmeb-291	205	110	audit	audit	NOUN
ajbmeb-291	205	111	procedures	procedure	NOUN
ajbmeb-291	205	112	)	)	PUNCT
ajbmeb-291	205	113	and	and	CCONJ
ajbmeb-291	205	114	it	it	PRON
ajbmeb-291	205	115	can	can	AUX
ajbmeb-291	205	116	be	be	AUX
ajbmeb-291	205	117	done	do	VERB
ajbmeb-291	205	118	through	through	ADP
ajbmeb-291	205	119	the	the	DET
ajbmeb-291	205	120	staff	staff	NOUN
ajbmeb-291	205	121	that	that	PRON
ajbmeb-291	205	122	already	already	ADV
ajbmeb-291	205	123	exists	exist	VERB
ajbmeb-291	205	124	2.35	2.35	NUM
ajbmeb-291	205	125	0.922	0.922	NUM
ajbmeb-291	205	126	21,608	21,608	NUM
ajbmeb-291	205	127	0.932	0.932	NUM
ajbmeb-291	205	128	the	the	DET
ajbmeb-291	205	129	second	second	ADJ
ajbmeb-291	205	130	24	24	NUM
ajbmeb-291	205	131	no	no	DET
ajbmeb-291	205	132	additional	additional	ADJ
ajbmeb-291	205	133	information	information	NOUN
ajbmeb-291	205	134	is	be	AUX
ajbmeb-291	205	135	needed	need	VERB
ajbmeb-291	205	136	beyond	beyond	ADP
ajbmeb-291	205	137	that	that	PRON
ajbmeb-291	205	138	available	available	ADJ
ajbmeb-291	205	139	to	to	ADP
ajbmeb-291	205	140	the	the	DET
ajbmeb-291	205	141	auditor	auditor	NOUN
ajbmeb-291	205	142	2.32	2.32	NUM
ajbmeb-291	205	143	0.990	0.990	NUM
ajbmeb-291	205	144	19,871	19,871	NUM
ajbmeb-291	205	145	1,001	1,001	NUM
ajbmeb-291	205	146	third	third	ADJ
ajbmeb-291	205	147	by	by	ADP
ajbmeb-291	205	148	looking	look	VERB
ajbmeb-291	205	149	at	at	ADP
ajbmeb-291	205	150	the	the	DET
ajbmeb-291	205	151	table	table	NOUN
ajbmeb-291	205	152	(	(	PUNCT
ajbmeb-291	205	153	...	...	PUNCT
ajbmeb-291	205	154	)	)	PUNCT
ajbmeb-291	206	1	it	it	PRON
ajbmeb-291	206	2	turns	turn	VERB
ajbmeb-291	206	3	outpresencestatistically	outpresencestatistically	ADV
ajbmeb-291	206	4	significant	significant	ADJ
ajbmeb-291	206	5	effectbelonging	effectbelonge	VERB
ajbmeb-291	206	6	to	to	ADP
ajbmeb-291	206	7	perceptions	perception	NOUN
ajbmeb-291	206	8	staff	staff	NOUN
ajbmeb-291	206	9	in	in	ADP
ajbmeb-291	206	10	companies	company	NOUN
ajbmeb-291	206	11	productivity	productivity	VERB
ajbmeb-291	206	12	the	the	DET
ajbmeb-291	206	13	public	public	NOUN
ajbmeb-291	206	14	in	in	ADP
ajbmeb-291	206	15	iraq	iraq	PROPN
ajbmeb-291	206	16	around	around	ADP
ajbmeb-291	206	17	bezel	bezel	NOUN
ajbmeb-291	206	18	availability	availability	NOUN
ajbmeb-291	206	19	aspects	aspect	NOUN
ajbmeb-291	206	20	strengthen	strengthen	VERB
ajbmeb-291	206	21	audit	audit	NOUN
ajbmeb-291	206	22	procedure.wherethat	procedure.wherethat	PRON
ajbmeb-291	206	23	the	the	DET
ajbmeb-291	206	24	arithmetic	arithmetic	ADJ
ajbmeb-291	206	25	mean	mean	NOUN
ajbmeb-291	206	26	of	of	ADP
ajbmeb-291	206	27	a	a	DET
ajbmeb-291	206	28	measureaspects	measureaspect	NOUN
ajbmeb-291	206	29	of	of	ADP
ajbmeb-291	206	30	promotionaudit	promotionaudit	NOUN
ajbmeb-291	206	31	processthe	processthe	PRON
ajbmeb-291	206	32	internal	internal	ADJ
ajbmeb-291	206	33	affairs	affair	NOUN
ajbmeb-291	206	34	of	of	ADP
ajbmeb-291	206	35	the	the	DET
ajbmeb-291	206	36	companies	company	NOUN
ajbmeb-291	206	37	under	under	ADP
ajbmeb-291	206	38	study	study	NOUN
ajbmeb-291	206	39	,	,	PUNCT
ajbmeb-291	206	40	namely	namely	ADV
ajbmeb-291	206	41	:	:	PUNCT
ajbmeb-291	206	42	public	public	ADJ
ajbmeb-291	206	43	production	production	NOUN
ajbmeb-291	206	44	companies	company	NOUN
ajbmeb-291	206	45	in	in	ADP
ajbmeb-291	206	46	iraq	iraq	PROPN
ajbmeb-291	206	47	ranged	range	VERB
ajbmeb-291	206	48	between	between	ADP
ajbmeb-291	206	49	2.38	2.38	NUM
ajbmeb-291	206	50	and	and	CCONJ
ajbmeb-291	206	51	1.78,the	1.78,the	DET
ajbmeb-291	206	52	effect	effect	NOUN
ajbmeb-291	206	53	size	size	NOUN
ajbmeb-291	206	54	ranged	range	VERB
ajbmeb-291	206	55	from	from	ADP
ajbmeb-291	206	56	0.735	0.735	NUM
ajbmeb-291	206	57	to	to	ADP
ajbmeb-291	206	58	1.001	1.001	NUM
ajbmeb-291	206	59	,	,	PUNCT
ajbmeb-291	206	60	i.e.	i.e.	X
ajbmeb-291	206	61	medium	medium	NOUN
ajbmeb-291	206	62	to	to	ADP
ajbmeb-291	206	63	largewhich	largewhich	PRON
ajbmeb-291	206	64	indicates	indicate	VERB
ajbmeb-291	206	65	the	the	DET
ajbmeb-291	206	66	tendency	tendency	NOUN
ajbmeb-291	206	67	of	of	ADP
ajbmeb-291	206	68	perceptionsthe	perceptionsthe	DET
ajbmeb-291	206	69	researched	research	VERB
ajbmeb-291	206	70	sampletowardcheck	sampletowardcheck	NOUN
ajbmeb-291	206	71	the	the	DET
ajbmeb-291	206	72	dimensions	dimension	NOUN
ajbmeb-291	206	73	of	of	ADP
ajbmeb-291	206	74	internal	internal	ADJ
ajbmeb-291	206	75	audit	audit	NOUN
ajbmeb-291	206	76	,	,	PUNCT
ajbmeb-291	206	77	which	which	DET
ajbmeb-291	206	78	include:(planning	include:(planning	NOUN
ajbmeb-291	206	79	,	,	PUNCT
ajbmeb-291	206	80	timing	timing	NOUN
ajbmeb-291	206	81	and	and	CCONJ
ajbmeb-291	206	82	scope	scope	NOUN
ajbmeb-291	206	83	of	of	ADP
ajbmeb-291	206	84	the	the	DET
ajbmeb-291	206	85	audit	audit	NOUN
ajbmeb-291	206	86	,	,	PUNCT
ajbmeb-291	206	87	financial	financial	ADJ
ajbmeb-291	206	88	risk	risk	NOUN
ajbmeb-291	206	89	profile	profile	NOUN
ajbmeb-291	206	90	,	,	PUNCT
ajbmeb-291	206	91	reducing	reduce	VERB
ajbmeb-291	206	92	audit	audit	NOUN
ajbmeb-291	206	93	costs).this	costs).this	NOUN
ajbmeb-291	206	94	is	be	AUX
ajbmeb-291	206	95	an	an	DET
ajbmeb-291	206	96	indication	indication	NOUN
ajbmeb-291	206	97	for	for	ADP
ajbmeb-291	206	98	mebezeleffectivenessaspectsstrengthening	mebezeleffectivenessaspectsstrengthene	VERB
ajbmeb-291	206	99	internal	internal	ADJ
ajbmeb-291	206	100	auditin	auditin	ADJ
ajbmeb-291	206	101	iraqi	iraqi	ADJ
ajbmeb-291	206	102	public	public	ADJ
ajbmeb-291	206	103	production	production	NOUN
ajbmeb-291	206	104	companies	company	NOUN
ajbmeb-291	206	105	according	accord	VERB
ajbmeb-291	206	106	to	to	ADP
ajbmeb-291	206	107	perceptionsthe	perceptionsthe	DET
ajbmeb-291	206	108	study	study	NOUN
ajbmeb-291	206	109	sample	sample	NOUN
ajbmeb-291	206	110	.	.	PUNCT
ajbmeb-291	207	1	american	american	ADJ
ajbmeb-291	207	2	journal	journal	PROPN
ajbmeb-291	207	3	of	of	ADP
ajbmeb-291	207	4	business	business	NOUN
ajbmeb-291	207	5	management	management	NOUN
ajbmeb-291	207	6	,	,	PUNCT
ajbmeb-291	207	7	economics	economic	NOUN
ajbmeb-291	207	8	and	and	CCONJ
ajbmeb-291	207	9	banking	banking	NOUN
ajbmeb-291	207	10	volume	volume	NOUN
ajbmeb-291	207	11	7	7	NUM
ajbmeb-291	207	12	,	,	PUNCT
ajbmeb-291	207	13	dec	dec	PROPN
ajbmeb-291	207	14	.	.	PROPN
ajbmeb-291	207	15	,	,	PUNCT
ajbmeb-291	207	16	2022	2022	NUM
ajbmeb-291	207	17	p	p	NOUN
ajbmeb-291	207	18	a	a	PRON
ajbmeb-291	207	19	g	g	NOUN
ajbmeb-291	207	20	e	e	NOUN
ajbmeb-291	207	21	|	|	ADV
ajbmeb-291	207	22	91	91	NUM
ajbmeb-291	207	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	207	24	(	(	PUNCT
ajbmeb-291	207	25	2	2	NUM
ajbmeb-291	207	26	)	)	PUNCT
ajbmeb-291	207	27	a	a	DET
ajbmeb-291	207	28	testimpositionsecond	testimpositionsecond	NOUN
ajbmeb-291	207	29	:	:	PUNCT
ajbmeb-291	207	30	the	the	DET
ajbmeb-291	207	31	premise	premise	NOUN
ajbmeb-291	207	32	the	the	DET
ajbmeb-291	207	33	second	second	ADJ
ajbmeb-291	207	34	:	:	PUNCT
ajbmeb-291	207	35	no	no	DET
ajbmeb-291	207	36	exist	exist	ADJ
ajbmeb-291	207	37	effect	effect	NOUN
ajbmeb-291	207	38	with	with	ADP
ajbmeb-291	207	39	indication	indication	NOUN
ajbmeb-291	207	40	statistic	statistic	NOUN
ajbmeb-291	207	41	when	when	SCONJ
ajbmeb-291	207	42	level	level	NOUN
ajbmeb-291	207	43	indication(0.05)to	indication(0.05)to	VERB
ajbmeb-291	207	44	check	check	NOUN
ajbmeb-291	207	45	procedure	procedure	NOUN
ajbmeb-291	207	46	that	that	PRON
ajbmeb-291	207	47	get	get	VERB
ajbmeb-291	207	48	up	up	ADP
ajbmeb-291	207	49	with	with	ADP
ajbmeb-291	207	50	it	it	PRON
ajbmeb-291	207	51	auditors	auditor	NOUN
ajbmeb-291	207	52	internals	internal	NOUN
ajbmeb-291	207	53	on	on	ADP
ajbmeb-291	207	54	me	i	PRON
ajbmeb-291	207	55	investigation	investigation	NOUN
ajbmeb-291	207	56	governance	governance	NOUN
ajbmeb-291	207	57	companies	company	NOUN
ajbmeb-291	207	58	in	in	ADP
ajbmeb-291	207	59	companies	company	NOUN
ajbmeb-291	207	60	productivity	productivity	VERB
ajbmeb-291	207	61	the	the	DET
ajbmeb-291	207	62	public	public	NOUN
ajbmeb-291	207	63	in	in	ADP
ajbmeb-291	207	64	iraq	iraq	PROPN
ajbmeb-291	207	65	.	.	PUNCT
ajbmeb-291	208	1	and	and	CCONJ
ajbmeb-291	208	2	theto	theto	NOUN
ajbmeb-291	208	3	find	find	VERB
ajbmeb-291	208	4	outaudit	outaudit	NOUN
ajbmeb-291	208	5	effect	effect	NOUN
ajbmeb-291	208	6	procedure	procedure	NOUN
ajbmeb-291	208	7	that	that	PRON
ajbmeb-291	208	8	get	get	VERB
ajbmeb-291	208	9	up	up	ADP
ajbmeb-291	208	10	with	with	ADP
ajbmeb-291	208	11	it	it	PRON
ajbmeb-291	208	12	auditors	auditor	NOUN
ajbmeb-291	208	13	internals	internal	NOUN
ajbmeb-291	208	14	on	on	ADP
ajbmeb-291	208	15	me	i	PRON
ajbmeb-291	208	16	investigation	investigation	NOUN
ajbmeb-291	208	17	governance	governance	NOUN
ajbmeb-291	208	18	companies	company	NOUN
ajbmeb-291	208	19	in	in	ADP
ajbmeb-291	208	20	companies	company	NOUN
ajbmeb-291	208	21	productivity	productivity	VERB
ajbmeb-291	208	22	the	the	DET
ajbmeb-291	208	23	public	public	NOUN
ajbmeb-291	208	24	in	in	ADP
ajbmeb-291	208	25	iraqthe	iraqthe	DET
ajbmeb-291	208	26	arithmetic	arithmetic	ADJ
ajbmeb-291	208	27	mean	mean	NOUN
ajbmeb-291	208	28	and	and	CCONJ
ajbmeb-291	208	29	standard	standard	ADJ
ajbmeb-291	208	30	deviation	deviation	NOUN
ajbmeb-291	208	31	were	be	AUX
ajbmeb-291	208	32	calculated	calculate	VERB
ajbmeb-291	208	33	for	for	ADP
ajbmeb-291	208	34	the	the	DET
ajbmeb-291	208	35	sample	sample	NOUN
ajbmeb-291	208	36	,	,	PUNCT
ajbmeb-291	208	37	and	and	CCONJ
ajbmeb-291	208	38	the	the	DET
ajbmeb-291	208	39	following	follow	VERB
ajbmeb-291	208	40	table	table	NOUN
ajbmeb-291	208	41	shows	show	VERB
ajbmeb-291	208	42	this	this	PRON
ajbmeb-291	208	43	.	.	PUNCT
ajbmeb-291	209	1	table	table	NOUN
ajbmeb-291	209	2	(	(	PUNCT
ajbmeb-291	209	3	...	...	PUNCT
ajbmeb-291	209	4	)	)	PUNCT
ajbmeb-291	210	1	the	the	DET
ajbmeb-291	210	2	arithmetic	arithmetic	ADJ
ajbmeb-291	210	3	mean	mean	NOUN
ajbmeb-291	210	4	and	and	CCONJ
ajbmeb-291	210	5	standard	standard	ADJ
ajbmeb-291	210	6	deviationfor	deviationfor	NOUN
ajbmeb-291	210	7	audit	audit	NOUN
ajbmeb-291	210	8	effect	effect	NOUN
ajbmeb-291	210	9	procedure	procedure	NOUN
ajbmeb-291	210	10	that	that	PRON
ajbmeb-291	210	11	get	get	VERB
ajbmeb-291	210	12	up	up	ADP
ajbmeb-291	210	13	with	with	ADP
ajbmeb-291	210	14	it	it	PRON
ajbmeb-291	210	15	auditors	auditor	NOUN
ajbmeb-291	210	16	internals	internal	NOUN
ajbmeb-291	210	17	on	on	ADP
ajbmeb-291	210	18	me	i	PRON
ajbmeb-291	210	19	investigation	investigation	NOUN
ajbmeb-291	210	20	governance	governance	NOUN
ajbmeb-291	210	21	companies	company	NOUN
ajbmeb-291	210	22	in	in	ADP
ajbmeb-291	210	23	companies	company	NOUN
ajbmeb-291	210	24	productivity	productivity	VERB
ajbmeb-291	210	25	the	the	DET
ajbmeb-291	210	26	public	public	NOUN
ajbmeb-291	210	27	in	in	ADP
ajbmeb-291	210	28	iraq	iraq	PROPN
ajbmeb-291	210	29	.	.	PUNCT
ajbmeb-291	211	1	x	x	X
ajbmeb-291	211	2	paragraphs	paragraph	NOUN
ajbmeb-291	211	3	sma	sma	VERB
ajbmeb-291	211	4	standard	standard	ADJ
ajbmeb-291	211	5	deviation	deviation	NOUN
ajbmeb-291	211	6	test	test	NOUN
ajbmeb-291	211	7	valuet	valuet	NOUN
ajbmeb-291	211	8	effect	effect	NOUN
ajbmeb-291	211	9	size	size	NOUN
ajbmeb-291	211	10	sort	sort	NOUN
ajbmeb-291	211	11	according	accord	VERB
ajbmeb-291	211	12	to	to	ADP
ajbmeb-291	211	13	the	the	DET
ajbmeb-291	211	14	arithmetic	arithmetic	ADJ
ajbmeb-291	211	15	mean	mean	NOUN
ajbmeb-291	211	16	an	an	DET
ajbmeb-291	211	17	effective	effective	ADJ
ajbmeb-291	211	18	corporate	corporate	ADJ
ajbmeb-291	211	19	governance	governance	NOUN
ajbmeb-291	211	20	framework	framework	NOUN
ajbmeb-291	211	21	1	1	NUM
ajbmeb-291	211	22	the	the	DET
ajbmeb-291	211	23	internal	internal	ADJ
ajbmeb-291	211	24	auditor	auditor	NOUN
ajbmeb-291	211	25	evaluates	evaluate	VERB
ajbmeb-291	211	26	the	the	DET
ajbmeb-291	211	27	achievement	achievement	NOUN
ajbmeb-291	211	28	of	of	ADP
ajbmeb-291	211	29	the	the	DET
ajbmeb-291	211	30	company	company	NOUN
ajbmeb-291	211	31	's	's	PART
ajbmeb-291	211	32	strategic	strategic	ADJ
ajbmeb-291	211	33	objectives	objective	NOUN
ajbmeb-291	211	34	1.90	1.90	NUM
ajbmeb-291	211	35	0.772	0.772	NUM
ajbmeb-291	211	36	20,913	20,913	NUM
ajbmeb-291	211	37	0.780	0.780	NUM
ajbmeb-291	211	38	eleventh	eleventh	NOUN
ajbmeb-291	211	39	2	2	NUM
ajbmeb-291	211	40	the	the	DET
ajbmeb-291	211	41	internal	internal	ADJ
ajbmeb-291	211	42	audit	audit	NOUN
ajbmeb-291	211	43	department	department	NOUN
ajbmeb-291	211	44	of	of	ADP
ajbmeb-291	211	45	the	the	DET
ajbmeb-291	211	46	company	company	NOUN
ajbmeb-291	211	47	prepares	prepare	VERB
ajbmeb-291	211	48	a	a	DET
ajbmeb-291	211	49	report	report	NOUN
ajbmeb-291	211	50	on	on	ADP
ajbmeb-291	211	51	the	the	DET
ajbmeb-291	211	52	effectiveness	effectiveness	NOUN
ajbmeb-291	211	53	of	of	ADP
ajbmeb-291	211	54	the	the	DET
ajbmeb-291	211	55	internal	internal	ADJ
ajbmeb-291	211	56	control	control	NOUN
ajbmeb-291	211	57	system	system	NOUN
ajbmeb-291	211	58	and	and	CCONJ
ajbmeb-291	211	59	submits	submit	VERB
ajbmeb-291	211	60	it	it	PRON
ajbmeb-291	211	61	to	to	ADP
ajbmeb-291	211	62	the	the	DET
ajbmeb-291	211	63	board	board	NOUN
ajbmeb-291	211	64	of	of	ADP
ajbmeb-291	211	65	directors	director	NOUN
ajbmeb-291	211	66	periodically	periodically	ADV
ajbmeb-291	211	67	2.00	2.00	NUM
ajbmeb-291	211	68	0.769	0.769	NUM
ajbmeb-291	211	69	22,065	22,065	NUM
ajbmeb-291	211	70	0.777	0.777	NUM
ajbmeb-291	211	71	viii	viii	ADJ
ajbmeb-291	211	72	3	3	NUM
ajbmeb-291	211	73	revealthe	revealthe	NOUN
ajbmeb-291	211	74	company	company	NOUN
ajbmeb-291	211	75	's	's	PART
ajbmeb-291	211	76	internal	internal	ADJ
ajbmeb-291	211	77	auditor	auditor	NOUN
ajbmeb-291	211	78	examines	examine	VERB
ajbmeb-291	211	79	deficiencies	deficiency	NOUN
ajbmeb-291	211	80	in	in	ADP
ajbmeb-291	211	81	the	the	DET
ajbmeb-291	211	82	internal	internal	ADJ
ajbmeb-291	211	83	control	control	NOUN
ajbmeb-291	211	84	system	system	NOUN
ajbmeb-291	211	85	through	through	ADP
ajbmeb-291	211	86	continuous	continuous	ADJ
ajbmeb-291	211	87	follow	follow	NOUN
ajbmeb-291	211	88	-	-	PUNCT
ajbmeb-291	211	89	up	up	NOUN
ajbmeb-291	211	90	of	of	ADP
ajbmeb-291	211	91	the	the	DET
ajbmeb-291	211	92	company	company	NOUN
ajbmeb-291	211	93	's	's	PART
ajbmeb-291	211	94	activities	activity	NOUN
ajbmeb-291	211	95	2.00	2.00	NUM
ajbmeb-291	211	96	0.751	0.751	NUM
ajbmeb-291	211	97	20,737	20,737	NUM
ajbmeb-291	211	98	0.759	0.759	NUM
ajbmeb-291	211	99	viii	viii	ADJ
ajbmeb-291	211	100	4	4	NUM
ajbmeb-291	211	101	the	the	DET
ajbmeb-291	211	102	corporate	corporate	ADJ
ajbmeb-291	211	103	governance	governance	NOUN
ajbmeb-291	211	104	structure	structure	NOUN
ajbmeb-291	211	105	raises	raise	VERB
ajbmeb-291	211	106	the	the	DET
ajbmeb-291	211	107	level	level	NOUN
ajbmeb-291	211	108	of	of	ADP
ajbmeb-291	211	109	transparency	transparency	NOUN
ajbmeb-291	211	110	and	and	CCONJ
ajbmeb-291	211	111	efficiency	efficiency	NOUN
ajbmeb-291	211	112	1.76	1.76	NUM
ajbmeb-291	211	113	0.722	0.722	NUM
ajbmeb-291	211	114	20,014	20,014	NUM
ajbmeb-291	211	115	0.729	0.729	NUM
ajbmeb-291	211	116	thirteenth	thirteenth	NOUN
ajbmeb-291	211	117	5	5	NUM
ajbmeb-291	211	118	the	the	DET
ajbmeb-291	211	119	company	company	NOUN
ajbmeb-291	211	120	's	's	PART
ajbmeb-291	211	121	governance	governance	NOUN
ajbmeb-291	211	122	is	be	AUX
ajbmeb-291	211	123	consistent	consistent	ADJ
ajbmeb-291	211	124	in	in	ADP
ajbmeb-291	211	125	dividing	divide	VERB
ajbmeb-291	211	126	responsibilities	responsibility	NOUN
ajbmeb-291	211	127	between	between	ADP
ajbmeb-291	211	128	the	the	DET
ajbmeb-291	211	129	different	different	ADJ
ajbmeb-291	211	130	departments	department	NOUN
ajbmeb-291	211	131	responsible	responsible	ADJ
ajbmeb-291	211	132	for	for	ADP
ajbmeb-291	211	133	supervising	supervise	VERB
ajbmeb-291	211	134	control	control	NOUN
ajbmeb-291	211	135	2.07	2.07	NUM
ajbmeb-291	212	1	0.877	0.877	NUM
ajbmeb-291	212	2	21,620	21,620	NUM
ajbmeb-291	212	3	0.887	0.887	NUM
ajbmeb-291	212	4	the	the	DET
ajbmeb-291	212	5	fourth	fourth	ADJ
ajbmeb-291	212	6	6	6	NUM
ajbmeb-291	212	7	governance	governance	NOUN
ajbmeb-291	212	8	requires	require	VERB
ajbmeb-291	212	9	the	the	DET
ajbmeb-291	212	10	application	application	NOUN
ajbmeb-291	212	11	of	of	ADP
ajbmeb-291	212	12	the	the	DET
ajbmeb-291	212	13	law	law	NOUN
ajbmeb-291	212	14	1.85	1.85	NUM
ajbmeb-291	212	15	0.725	0.725	NUM
ajbmeb-291	212	16	21,948	21,948	NUM
ajbmeb-291	212	17	0.733	0.733	NUM
ajbmeb-291	212	18	twelveth	twelveth	NOUN
ajbmeb-291	212	19	stakeholders	stakeholder	NOUN
ajbmeb-291	212	20	'	'	PART
ajbmeb-291	212	21	practice	practice	NOUN
ajbmeb-291	212	22	of	of	ADP
ajbmeb-291	212	23	the	the	DET
ajbmeb-291	212	24	methods	method	NOUN
ajbmeb-291	212	25	of	of	ADP
ajbmeb-291	212	26	exercising	exercise	VERB
ajbmeb-291	212	27	administrative	administrative	ADJ
ajbmeb-291	212	28	powers	power	NOUN
ajbmeb-291	212	29	8	8	NUM
ajbmeb-291	212	30	ensure	ensure	VERB
ajbmeb-291	212	31	respect	respect	NOUN
ajbmeb-291	212	32	for	for	ADP
ajbmeb-291	212	33	the	the	DET
ajbmeb-291	212	34	rights	right	NOUN
ajbmeb-291	212	35	of	of	ADP
ajbmeb-291	212	36	interests	interest	NOUN
ajbmeb-291	212	37	protected	protect	VERB
ajbmeb-291	212	38	by	by	ADP
ajbmeb-291	212	39	law	law	NOUN
ajbmeb-291	212	40	within	within	ADP
ajbmeb-291	212	41	the	the	DET
ajbmeb-291	212	42	community	community	NOUN
ajbmeb-291	212	43	1.74	1.74	NUM
ajbmeb-291	212	44	0.671	0.671	NUM
ajbmeb-291	212	45	23,833	23,833	NUM
ajbmeb-291	212	46	0.678	0.678	NUM
ajbmeb-291	212	47	fourteenth	fourteenth	ADJ
ajbmeb-291	212	48	9	9	NUM
ajbmeb-291	212	49	the	the	DET
ajbmeb-291	212	50	company	company	NOUN
ajbmeb-291	212	51	's	's	PART
ajbmeb-291	212	52	internal	internal	ADJ
ajbmeb-291	212	53	law	law	NOUN
ajbmeb-291	212	54	guarantees	guarantee	VERB
ajbmeb-291	212	55	the	the	DET
ajbmeb-291	212	56	right	right	NOUN
ajbmeb-291	212	57	to	to	ADP
ajbmeb-291	212	58	compensation	compensation	NOUN
ajbmeb-291	212	59	for	for	ADP
ajbmeb-291	212	60	stakeholders	stakeholder	NOUN
ajbmeb-291	212	61	2.00	2.00	NUM
ajbmeb-291	212	62	0.712	0.712	NUM
ajbmeb-291	212	63	22,892	22,892	NUM
ajbmeb-291	212	64	0.720	0.720	NUM
ajbmeb-291	212	65	viii	viii	ADJ
ajbmeb-291	212	66	10	10	NUM
ajbmeb-291	212	67	the	the	DET
ajbmeb-291	212	68	existence	existence	NOUN
ajbmeb-291	212	69	of	of	ADP
ajbmeb-291	212	70	an	an	DET
ajbmeb-291	212	71	effective	effective	ADJ
ajbmeb-291	212	72	working	work	VERB
ajbmeb-291	212	73	mechanism	mechanism	NOUN
ajbmeb-291	212	74	between	between	ADP
ajbmeb-291	212	75	the	the	DET
ajbmeb-291	212	76	stakeholders	stakeholder	NOUN
ajbmeb-291	212	77	and	and	CCONJ
ajbmeb-291	212	78	the	the	DET
ajbmeb-291	212	79	board	board	NOUN
ajbmeb-291	212	80	of	of	ADP
ajbmeb-291	212	81	directors	director	NOUN
ajbmeb-291	212	82	in	in	ADP
ajbmeb-291	212	83	order	order	NOUN
ajbmeb-291	212	84	to	to	PART
ajbmeb-291	212	85	ensure	ensure	VERB
ajbmeb-291	212	86	the	the	DET
ajbmeb-291	212	87	continuity	continuity	NOUN
ajbmeb-291	212	88	of	of	ADP
ajbmeb-291	212	89	the	the	DET
ajbmeb-291	212	90	company	company	NOUN
ajbmeb-291	212	91	1.97	1.97	NUM
ajbmeb-291	212	92	0.731	0.731	NUM
ajbmeb-291	212	93	22,202	22,202	NUM
ajbmeb-291	212	94	0.739	0.739	NUM
ajbmeb-291	212	95	ninth	ninth	ADJ
ajbmeb-291	212	96	applying	apply	VERB
ajbmeb-291	212	97	the	the	DET
ajbmeb-291	212	98	principle	principle	NOUN
ajbmeb-291	212	99	of	of	ADP
ajbmeb-291	212	100	management	management	NOUN
ajbmeb-291	212	101	responsibilities	responsibility	NOUN
ajbmeb-291	212	102	11	11	NUM
ajbmeb-291	212	103	with	with	ADP
ajbmeb-291	212	104	the	the	DET
ajbmeb-291	212	105	existence	existence	NOUN
ajbmeb-291	212	106	of	of	ADP
ajbmeb-291	212	107	internal	internal	ADJ
ajbmeb-291	212	108	audit	audit	NOUN
ajbmeb-291	212	109	,	,	PUNCT
ajbmeb-291	212	110	effective	effective	ADJ
ajbmeb-291	212	111	control	control	NOUN
ajbmeb-291	212	112	over	over	ADP
ajbmeb-291	212	113	the	the	DET
ajbmeb-291	212	114	executive	executive	ADJ
ajbmeb-291	212	115	management	management	NOUN
ajbmeb-291	212	116	is	be	AUX
ajbmeb-291	212	117	achieved	achieve	VERB
ajbmeb-291	212	118	by	by	ADP
ajbmeb-291	212	119	the	the	DET
ajbmeb-291	212	120	board	board	NOUN
ajbmeb-291	212	121	of	of	ADP
ajbmeb-291	212	122	directors	director	NOUN
ajbmeb-291	212	123	1.93	1.93	NUM
ajbmeb-291	212	124	0.738	0.738	NUM
ajbmeb-291	212	125	19,635	19,635	NUM
ajbmeb-291	212	126	0.746	0.746	NUM
ajbmeb-291	212	127	the	the	DET
ajbmeb-291	212	128	tenth	tenth	ADJ
ajbmeb-291	212	129	12	12	NUM
ajbmeb-291	212	130	with	with	ADP
ajbmeb-291	212	131	the	the	DET
ajbmeb-291	212	132	presence	presence	NOUN
ajbmeb-291	212	133	of	of	ADP
ajbmeb-291	212	134	internal	internal	ADJ
ajbmeb-291	212	135	audit	audit	NOUN
ajbmeb-291	212	136	,	,	PUNCT
ajbmeb-291	212	137	the	the	DET
ajbmeb-291	212	138	board	board	NOUN
ajbmeb-291	212	139	of	of	ADP
ajbmeb-291	212	140	directors	director	NOUN
ajbmeb-291	212	141	selects	select	VERB
ajbmeb-291	212	142	its	its	PRON
ajbmeb-291	212	143	members	member	NOUN
ajbmeb-291	212	144	and	and	CCONJ
ajbmeb-291	212	145	its	its	PRON
ajbmeb-291	212	146	basic	basic	ADJ
ajbmeb-291	212	147	tasks	task	NOUN
ajbmeb-291	212	148	2.10	2.10	NUM
ajbmeb-291	212	149	0.906	0.906	NUM
ajbmeb-291	212	150	21,113	21,113	NUM
ajbmeb-291	212	151	0.916	0.916	NUM
ajbmeb-291	212	152	third	third	ADJ
ajbmeb-291	212	153	13	13	NUM
ajbmeb-291	212	154	the	the	DET
ajbmeb-291	212	155	audit	audit	NOUN
ajbmeb-291	212	156	committee	committee	NOUN
ajbmeb-291	212	157	is	be	AUX
ajbmeb-291	212	158	one	one	NUM
ajbmeb-291	212	159	of	of	ADP
ajbmeb-291	212	160	the	the	DET
ajbmeb-291	212	161	main	main	ADJ
ajbmeb-291	212	162	pillars	pillar	NOUN
ajbmeb-291	212	163	of	of	ADP
ajbmeb-291	212	164	corporate	corporate	ADJ
ajbmeb-291	212	165	governance	governance	NOUN
ajbmeb-291	212	166	2.10	2.10	NUM
ajbmeb-291	212	167	0.906	0.906	NUM
ajbmeb-291	212	168	22,940	22,940	NUM
ajbmeb-291	212	169	0.916	0.916	NUM
ajbmeb-291	212	170	third	third	ADJ
ajbmeb-291	212	171	american	american	ADJ
ajbmeb-291	212	172	journal	journal	PROPN
ajbmeb-291	212	173	of	of	ADP
ajbmeb-291	212	174	business	business	NOUN
ajbmeb-291	212	175	management	management	NOUN
ajbmeb-291	212	176	,	,	PUNCT
ajbmeb-291	212	177	economics	economic	NOUN
ajbmeb-291	212	178	and	and	CCONJ
ajbmeb-291	212	179	banking	banking	NOUN
ajbmeb-291	212	180	volume	volume	NOUN
ajbmeb-291	212	181	7	7	NUM
ajbmeb-291	212	182	,	,	PUNCT
ajbmeb-291	212	183	dec	dec	PROPN
ajbmeb-291	212	184	.	.	PROPN
ajbmeb-291	212	185	,	,	PUNCT
ajbmeb-291	212	186	2022	2022	NUM
ajbmeb-291	213	1	p	p	NOUN
ajbmeb-291	213	2	a	a	PRON
ajbmeb-291	213	3	g	g	NOUN
ajbmeb-291	213	4	e	e	NOUN
ajbmeb-291	213	5	|	|	ADV
ajbmeb-291	213	6	92	92	NUM
ajbmeb-291	213	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	213	8	x	x	PUNCT
ajbmeb-291	213	9	paragraphs	paragraph	NOUN
ajbmeb-291	213	10	sma	sma	VERB
ajbmeb-291	213	11	standard	standard	ADJ
ajbmeb-291	213	12	deviation	deviation	NOUN
ajbmeb-291	213	13	test	test	NOUN
ajbmeb-291	213	14	valuet	valuet	NOUN
ajbmeb-291	213	15	effect	effect	NOUN
ajbmeb-291	213	16	size	size	NOUN
ajbmeb-291	213	17	sort	sort	NOUN
ajbmeb-291	213	18	according	accord	VERB
ajbmeb-291	213	19	to	to	ADP
ajbmeb-291	213	20	the	the	DET
ajbmeb-291	213	21	arithmetic	arithmetic	ADJ
ajbmeb-291	213	22	mean	mean	NOUN
ajbmeb-291	213	23	14	14	NUM
ajbmeb-291	213	24	seekthe	seekthe	DET
ajbmeb-291	213	25	internal	internal	ADJ
ajbmeb-291	213	26	auditor	auditor	NOUN
ajbmeb-291	213	27	in	in	ADP
ajbmeb-291	213	28	the	the	DET
ajbmeb-291	213	29	company	company	NOUN
ajbmeb-291	213	30	to	to	PART
ajbmeb-291	213	31	apply	apply	VERB
ajbmeb-291	213	32	governance	governance	NOUN
ajbmeb-291	213	33	2.11	2.11	NUM
ajbmeb-291	213	34	0.848	0.848	NUM
ajbmeb-291	213	35	24,719	24,719	NUM
ajbmeb-291	213	36	0.858	0.858	NUM
ajbmeb-291	213	37	the	the	DET
ajbmeb-291	213	38	second	second	ADJ
ajbmeb-291	213	39	15th	15th	NOUN
ajbmeb-291	213	40	by	by	ADP
ajbmeb-291	213	41	the	the	DET
ajbmeb-291	213	42	presence	presence	NOUN
ajbmeb-291	213	43	ofthe	ofthe	NOUN
ajbmeb-291	213	44	company	company	NOUN
ajbmeb-291	213	45	's	's	PART
ajbmeb-291	213	46	internal	internal	ADJ
ajbmeb-291	213	47	auditor	auditor	NOUN
ajbmeb-291	213	48	ensures	ensure	VERB
ajbmeb-291	213	49	the	the	DET
ajbmeb-291	213	50	quality	quality	NOUN
ajbmeb-291	213	51	of	of	ADP
ajbmeb-291	213	52	financial	financial	ADJ
ajbmeb-291	213	53	reports	report	NOUN
ajbmeb-291	213	54	and	and	CCONJ
ajbmeb-291	213	55	increases	increase	VERB
ajbmeb-291	213	56	the	the	DET
ajbmeb-291	213	57	importance	importance	NOUN
ajbmeb-291	213	58	of	of	ADP
ajbmeb-291	213	59	accounting	account	VERB
ajbmeb-291	213	60	information	information	NOUN
ajbmeb-291	213	61	2.03	2.03	NUM
ajbmeb-291	213	62	0.750	0.750	NUM
ajbmeb-291	213	63	22,610	22,610	NUM
ajbmeb-291	213	64	0.758	0.758	NUM
ajbmeb-291	213	65	vii	vii	PROPN
ajbmeb-291	213	66	16	16	NUM
ajbmeb-291	213	67	with	with	ADP
ajbmeb-291	213	68	the	the	DET
ajbmeb-291	213	69	presence	presence	NOUN
ajbmeb-291	213	70	of	of	ADP
ajbmeb-291	213	71	internal	internal	ADJ
ajbmeb-291	213	72	auditing	auditing	NOUN
ajbmeb-291	213	73	,	,	PUNCT
ajbmeb-291	213	74	interaction	interaction	NOUN
ajbmeb-291	213	75	takes	take	VERB
ajbmeb-291	213	76	place	place	NOUN
ajbmeb-291	213	77	between	between	ADP
ajbmeb-291	213	78	the	the	DET
ajbmeb-291	213	79	board	board	NOUN
ajbmeb-291	213	80	of	of	ADP
ajbmeb-291	213	81	directors	director	NOUN
ajbmeb-291	213	82	,	,	PUNCT
ajbmeb-291	213	83	senior	senior	ADJ
ajbmeb-291	213	84	management	management	NOUN
ajbmeb-291	213	85	and	and	CCONJ
ajbmeb-291	213	86	the	the	DET
ajbmeb-291	213	87	internal	internal	ADJ
ajbmeb-291	213	88	auditor	auditor	NOUN
ajbmeb-291	213	89	to	to	PART
ajbmeb-291	213	90	ensure	ensure	VERB
ajbmeb-291	213	91	sound	sound	ADJ
ajbmeb-291	213	92	governance	governance	NOUN
ajbmeb-291	213	93	2.04	2.04	NUM
ajbmeb-291	213	94	0.701	0.701	NUM
ajbmeb-291	213	95	24,719	24,719	NUM
ajbmeb-291	213	96	0.708	0.708	NUM
ajbmeb-291	213	97	fifth	fifth	NOUN
ajbmeb-291	213	98	17	17	NUM
ajbmeb-291	213	99	with	with	ADP
ajbmeb-291	213	100	the	the	DET
ajbmeb-291	213	101	presence	presence	NOUN
ajbmeb-291	213	102	of	of	ADP
ajbmeb-291	213	103	internal	internal	ADJ
ajbmeb-291	213	104	auditing	auditing	NOUN
ajbmeb-291	213	105	in	in	ADP
ajbmeb-291	213	106	the	the	DET
ajbmeb-291	213	107	company	company	NOUN
ajbmeb-291	213	108	,	,	PUNCT
ajbmeb-291	213	109	the	the	DET
ajbmeb-291	213	110	board	board	NOUN
ajbmeb-291	213	111	of	of	ADP
ajbmeb-291	213	112	directors	director	NOUN
ajbmeb-291	213	113	ensures	ensure	VERB
ajbmeb-291	213	114	the	the	DET
ajbmeb-291	213	115	strategic	strategic	ADJ
ajbmeb-291	213	116	direction	direction	NOUN
ajbmeb-291	213	117	and	and	CCONJ
ajbmeb-291	213	118	direction	direction	NOUN
ajbmeb-291	213	119	of	of	ADP
ajbmeb-291	213	120	the	the	DET
ajbmeb-291	213	121	company	company	NOUN
ajbmeb-291	213	122	2.00	2.00	NUM
ajbmeb-291	213	123	0.751	0.751	NUM
ajbmeb-291	213	124	22,610	22,610	NUM
ajbmeb-291	213	125	0.759	0.759	NUM
ajbmeb-291	213	126	viii	viii	ADJ
ajbmeb-291	213	127	enhancing	enhance	VERB
ajbmeb-291	213	128	disclosure	disclosure	NOUN
ajbmeb-291	213	129	and	and	CCONJ
ajbmeb-291	213	130	transparency	transparency	NOUN
ajbmeb-291	213	131	18	18	NUM
ajbmeb-291	213	132	works	work	NOUN
ajbmeb-291	213	133	audit	audit	NOUN
ajbmeb-291	213	134	procedure	procedure	NOUN
ajbmeb-291	213	135	on	on	ADP
ajbmeb-291	213	136	me	i	PRON
ajbmeb-291	213	137	a	a	DET
ajbmeb-291	213	138	guarantee	guarantee	NOUN
ajbmeb-291	213	139	transparency	transparency	NOUN
ajbmeb-291	213	140	and	and	CCONJ
ajbmeb-291	213	141	disclosure	disclosure	NOUN
ajbmeb-291	213	142	and	and	CCONJ
ajbmeb-291	213	143	audit	audit	NOUN
ajbmeb-291	213	144	in	in	ADP
ajbmeb-291	213	145	same	same	ADJ
ajbmeb-291	213	146	the	the	DET
ajbmeb-291	213	147	time	time	NOUN
ajbmeb-291	213	148	1.97	1.97	NUM
ajbmeb-291	213	149	0.691	0.691	NUM
ajbmeb-291	213	150	24,203	24,203	NUM
ajbmeb-291	213	151	0.699	0.699	NUM
ajbmeb-291	213	152	ninth	ninth	ADJ
ajbmeb-291	213	153	19	19	NUM
ajbmeb-291	213	154	works	work	NOUN
ajbmeb-291	213	155	audit	audit	NOUN
ajbmeb-291	213	156	procedure	procedure	NOUN
ajbmeb-291	213	157	on	on	ADP
ajbmeb-291	213	158	me	i	PRON
ajbmeb-291	213	159	disclosure	disclosure	NOUN
ajbmeb-291	213	160	about	about	ADP
ajbmeb-291	213	161	goals	goal	NOUN
ajbmeb-291	213	162	enterprise	enterprise	VERB
ajbmeb-291	213	163	2.04	2.04	NUM
ajbmeb-291	213	164	0.740	0.740	NUM
ajbmeb-291	213	165	23,412	23,412	NUM
ajbmeb-291	213	166	0.748	0.748	NUM
ajbmeb-291	213	167	vi	vi	NUM
ajbmeb-291	213	168	20	20	NUM
ajbmeb-291	213	169	works	work	NOUN
ajbmeb-291	213	170	audit	audit	NOUN
ajbmeb-291	213	171	internal	internal	ADJ
ajbmeb-291	213	172	on	on	ADP
ajbmeb-291	213	173	disclosure	disclosure	NOUN
ajbmeb-291	213	174	about	about	ADP
ajbmeb-291	213	175	policy	policy	NOUN
ajbmeb-291	213	176	rewards	reward	VERB
ajbmeb-291	213	177	members	members	PROPN
ajbmeb-291	213	178	board	board	PROPN
ajbmeb-291	213	179	administration	administration	NOUN
ajbmeb-291	213	180	2.25	2.25	NUM
ajbmeb-291	213	181	0.900	0.900	NUM
ajbmeb-291	213	182	21,215	21,215	NUM
ajbmeb-291	213	183	0.910	0.910	NUM
ajbmeb-291	213	184	the	the	DET
ajbmeb-291	213	185	first	first	ADJ
ajbmeb-291	213	186	21	21	NUM
ajbmeb-291	213	187	associated	associate	VERB
ajbmeb-291	213	188	boss	boss	NOUN
ajbmeb-291	213	189	audit	audit	NOUN
ajbmeb-291	213	190	procedure	procedure	NOUN
ajbmeb-291	213	191	with	with	ADP
ajbmeb-291	213	192	the	the	DET
ajbmeb-291	213	193	highest	high	ADJ
ajbmeb-291	213	194	level	level	NOUN
ajbmeb-291	213	195	in	in	ADP
ajbmeb-291	213	196	the	the	DET
ajbmeb-291	213	197	structure	structure	NOUN
ajbmeb-291	213	198	organizational	organizational	ADJ
ajbmeb-291	213	199	for	for	ADP
ajbmeb-291	213	200	the	the	DET
ajbmeb-291	213	201	company	company	NOUN
ajbmeb-291	213	202	2.06	2.06	NUM
ajbmeb-291	213	203	0.870	0.870	NUM
ajbmeb-291	213	204	20,041	20,041	NUM
ajbmeb-291	213	205	0.880	0.880	NUM
ajbmeb-291	213	206	fifth	fifth	ADJ
ajbmeb-291	213	207	by	by	ADP
ajbmeb-291	213	208	looking	look	VERB
ajbmeb-291	213	209	at	at	ADP
ajbmeb-291	213	210	the	the	DET
ajbmeb-291	213	211	table	table	NOUN
ajbmeb-291	213	212	(	(	PUNCT
ajbmeb-291	213	213	...	...	PUNCT
ajbmeb-291	213	214	)	)	PUNCT
ajbmeb-291	214	1	it	it	PRON
ajbmeb-291	214	2	turns	turn	VERB
ajbmeb-291	214	3	outpresencestatistically	outpresencestatistically	ADV
ajbmeb-291	214	4	significant	significant	ADJ
ajbmeb-291	214	5	effectto	effectto	NOUN
ajbmeb-291	214	6	the	the	DET
ajbmeb-291	214	7	effect	effect	NOUN
ajbmeb-291	214	8	of	of	ADP
ajbmeb-291	214	9	afor	afor	PROPN
ajbmeb-291	214	10	internal	internal	PROPN
ajbmeb-291	214	11	auditperformed	auditperforme	VERB
ajbmeb-291	214	12	by	by	ADP
ajbmeb-291	214	13	the	the	DET
ajbmeb-291	214	14	internal	internal	ADJ
ajbmeb-291	214	15	auditorson	auditorson	PROPN
ajbmeb-291	214	16	meinvestigationcorporate	meinvestigationcorporate	ADJ
ajbmeb-291	214	17	governance	governance	NOUN
ajbmeb-291	214	18	in	in	ADP
ajbmeb-291	214	19	public	public	ADJ
ajbmeb-291	214	20	production	production	NOUN
ajbmeb-291	214	21	companiesin	companiesin	NOUN
ajbmeb-291	214	22	iraq.wherethat	iraq.wherethat	SCONJ
ajbmeb-291	214	23	the	the	DET
ajbmeb-291	214	24	arithmetic	arithmetic	ADJ
ajbmeb-291	214	25	mean	mean	NOUN
ajbmeb-291	214	26	of	of	ADP
ajbmeb-291	214	27	a	a	DET
ajbmeb-291	214	28	measureeffectaudit	measureeffectaudit	NOUN
ajbmeb-291	214	29	processthe	processthe	PRON
ajbmeb-291	214	30	internal	internal	ADJ
ajbmeb-291	214	31	governance	governance	NOUN
ajbmeb-291	214	32	of	of	ADP
ajbmeb-291	214	33	the	the	DET
ajbmeb-291	214	34	companies	company	NOUN
ajbmeb-291	214	35	under	under	ADP
ajbmeb-291	214	36	study	study	NOUN
ajbmeb-291	214	37	,	,	PUNCT
ajbmeb-291	214	38	namely	namely	ADV
ajbmeb-291	214	39	public	public	ADJ
ajbmeb-291	214	40	production	production	NOUN
ajbmeb-291	214	41	companies	company	NOUN
ajbmeb-291	214	42	in	in	ADP
ajbmeb-291	214	43	iraq	iraq	PROPN
ajbmeb-291	214	44	ranged	range	VERB
ajbmeb-291	214	45	between	between	ADP
ajbmeb-291	214	46	2.25	2.25	NUM
ajbmeb-291	214	47	and	and	CCONJ
ajbmeb-291	214	48	1.47,and	1.47,and	NUM
ajbmeb-291	214	49	the	the	DET
ajbmeb-291	214	50	size	size	NOUN
ajbmeb-291	214	51	of	of	ADP
ajbmeb-291	214	52	the	the	DET
ajbmeb-291	214	53	effect	effect	NOUN
ajbmeb-291	214	54	ranged	range	VERB
ajbmeb-291	214	55	between	between	ADP
ajbmeb-291	214	56	0.699	0.699	NUM
ajbmeb-291	214	57	and	and	CCONJ
ajbmeb-291	214	58	0.916	0.916	NUM
ajbmeb-291	214	59	,	,	PUNCT
ajbmeb-291	214	60	that	that	ADV
ajbmeb-291	214	61	is	is	ADV
ajbmeb-291	214	62	,	,	PUNCT
ajbmeb-291	214	63	medium	medium	ADJ
ajbmeb-291	214	64	to	to	ADP
ajbmeb-291	214	65	largewhich	largewhich	PROPN
ajbmeb-291	214	66	indicates	indicate	VERB
ajbmeb-291	214	67	the	the	DET
ajbmeb-291	214	68	tendency	tendency	NOUN
ajbmeb-291	214	69	of	of	ADP
ajbmeb-291	214	70	perceptionsthe	perceptionsthe	DET
ajbmeb-291	214	71	researched	research	VERB
ajbmeb-291	214	72	sampletowardcheck	sampletowardcheck	NOUN
ajbmeb-291	214	73	the	the	DET
ajbmeb-291	214	74	dimensions	dimension	NOUN
ajbmeb-291	214	75	of	of	ADP
ajbmeb-291	214	76	internal	internal	ADJ
ajbmeb-291	214	77	audit	audit	NOUN
ajbmeb-291	214	78	,	,	PUNCT
ajbmeb-291	214	79	which	which	PRON
ajbmeb-291	214	80	include:(planning	include:(planning	NOUN
ajbmeb-291	214	81	,	,	PUNCT
ajbmeb-291	214	82	timing	timing	NOUN
ajbmeb-291	214	83	and	and	CCONJ
ajbmeb-291	214	84	scope	scope	NOUN
ajbmeb-291	214	85	of	of	ADP
ajbmeb-291	214	86	the	the	DET
ajbmeb-291	214	87	audit	audit	NOUN
ajbmeb-291	214	88	,	,	PUNCT
ajbmeb-291	214	89	financial	financial	ADJ
ajbmeb-291	214	90	risk	risk	NOUN
ajbmeb-291	214	91	profile	profile	NOUN
ajbmeb-291	214	92	,	,	PUNCT
ajbmeb-291	214	93	reducing	reduce	VERB
ajbmeb-291	214	94	audit	audit	NOUN
ajbmeb-291	214	95	costs)no	costs)no	NOUN
ajbmeb-291	214	96	impact	impact	NOUN
ajbmeb-291	214	97	....	....	PUNCT
ajbmeb-291	214	98	on	on	ADP
ajbmeb-291	214	99	corporate	corporate	ADJ
ajbmeb-291	214	100	governance	governance	NOUN
ajbmeb-291	214	101	under	under	ADP
ajbmeb-291	214	102	study.this	study.this	PROPN
ajbmeb-291	214	103	is	be	AUX
ajbmeb-291	214	104	an	an	DET
ajbmeb-291	214	105	indication	indication	NOUN
ajbmeb-291	214	106	for	for	ADP
ajbmeb-291	214	107	mebezeleffectiveness	mebezeleffectiveness	NOUN
ajbmeb-291	214	108	of	of	ADP
ajbmeb-291	214	109	internal	internal	ADJ
ajbmeb-291	214	110	auditinfluencing	auditinfluencing	ADJ
ajbmeb-291	214	111	governance	governance	NOUN
ajbmeb-291	214	112	in	in	ADP
ajbmeb-291	214	113	iraqi	iraqi	ADJ
ajbmeb-291	214	114	public	public	ADJ
ajbmeb-291	214	115	production	production	NOUN
ajbmeb-291	214	116	companies	company	NOUN
ajbmeb-291	214	117	according	accord	VERB
ajbmeb-291	214	118	to	to	ADP
ajbmeb-291	214	119	perceptionsthe	perceptionsthe	DET
ajbmeb-291	214	120	study	study	NOUN
ajbmeb-291	214	121	sample	sample	NOUN
ajbmeb-291	214	122	.	.	PUNCT
ajbmeb-291	215	1	(	(	PUNCT
ajbmeb-291	215	2	3	3	X
ajbmeb-291	215	3	)	)	PUNCT
ajbmeb-291	215	4	a	a	DET
ajbmeb-291	215	5	testthe	testthe	DET
ajbmeb-291	215	6	third	third	ADJ
ajbmeb-291	215	7	hypothesis	hypothesis	NOUN
ajbmeb-291	215	8	:	:	PUNCT
ajbmeb-291	215	9	the	the	DET
ajbmeb-291	215	10	premise	premise	NOUN
ajbmeb-291	215	11	third	third	NOUN
ajbmeb-291	215	12	:	:	PUNCT
ajbmeb-291	215	13	there	there	PRON
ajbmeb-291	215	14	are	be	VERB
ajbmeb-291	215	15	no	no	DET
ajbmeb-291	215	16	statistically	statistically	ADV
ajbmeb-291	215	17	significant	significant	ADJ
ajbmeb-291	215	18	differences	difference	NOUN
ajbmeb-291	215	19	in	in	ADP
ajbmeb-291	215	20	the	the	DET
ajbmeb-291	215	21	perceptions	perception	NOUN
ajbmeb-291	215	22	of	of	ADP
ajbmeb-291	215	23	workers	worker	NOUN
ajbmeb-291	215	24	in	in	ADP
ajbmeb-291	215	25	public	public	ADJ
ajbmeb-291	215	26	production	production	NOUN
ajbmeb-291	215	27	companies	company	NOUN
ajbmeb-291	215	28	of	of	ADP
ajbmeb-291	215	29	the	the	DET
ajbmeb-291	215	30	impact	impact	NOUN
ajbmeb-291	215	31	of	of	ADP
ajbmeb-291	215	32	internal	internal	ADJ
ajbmeb-291	215	33	auditing	auditing	NOUN
ajbmeb-291	215	34	on	on	ADP
ajbmeb-291	215	35	corporate	corporate	ADJ
ajbmeb-291	215	36	governance	governance	NOUN
ajbmeb-291	215	37	due	due	ADP
ajbmeb-291	215	38	to	to	ADP
ajbmeb-291	215	39	demographic	demographic	ADJ
ajbmeb-291	215	40	variables	variable	NOUN
ajbmeb-291	215	41	(	(	PUNCT
ajbmeb-291	215	42	age	age	NOUN
ajbmeb-291	215	43	,	,	PUNCT
ajbmeb-291	215	44	job	job	NOUN
ajbmeb-291	215	45	degree	degree	NOUN
ajbmeb-291	215	46	,	,	PUNCT
ajbmeb-291	215	47	academic	academic	ADJ
ajbmeb-291	215	48	qualification	qualification	NOUN
ajbmeb-291	215	49	,	,	PUNCT
ajbmeb-291	215	50	number	number	NOUN
ajbmeb-291	215	51	of	of	ADP
ajbmeb-291	215	52	years	year	NOUN
ajbmeb-291	215	53	of	of	ADP
ajbmeb-291	215	54	job	job	NOUN
ajbmeb-291	215	55	experience	experience	NOUN
ajbmeb-291	215	56	,	,	PUNCT
ajbmeb-291	215	57	academic	academic	ADJ
ajbmeb-291	215	58	specialization	specialization	NOUN
ajbmeb-291	215	59	)	)	PUNCT
ajbmeb-291	215	60	.	.	PUNCT
ajbmeb-291	216	1	the	the	DET
ajbmeb-291	216	2	following	follow	VERB
ajbmeb-291	216	3	sub	sub	NOUN
ajbmeb-291	216	4	-	-	NOUN
ajbmeb-291	216	5	hypotheses	hypothesis	NOUN
ajbmeb-291	216	6	are	be	AUX
ajbmeb-291	216	7	derived	derive	VERB
ajbmeb-291	216	8	from	from	ADP
ajbmeb-291	216	9	this	this	DET
ajbmeb-291	216	10	hypothesis	hypothesis	NOUN
ajbmeb-291	216	11	:	:	PUNCT
ajbmeb-291	216	12	−	−	PUNCT
ajbmeb-291	216	13	there	there	PRON
ajbmeb-291	216	14	are	be	VERB
ajbmeb-291	216	15	no	no	DET
ajbmeb-291	216	16	statistically	statistically	ADV
ajbmeb-291	216	17	significant	significant	ADJ
ajbmeb-291	216	18	differences	difference	NOUN
ajbmeb-291	216	19	between	between	ADP
ajbmeb-291	216	20	age	age	NOUN
ajbmeb-291	216	21	and	and	CCONJ
ajbmeb-291	216	22	perception	perception	NOUN
ajbmeb-291	216	23	of	of	ADP
ajbmeb-291	216	24	the	the	DET
ajbmeb-291	216	25	impact	impact	NOUN
ajbmeb-291	216	26	of	of	ADP
ajbmeb-291	216	27	internal	internal	ADJ
ajbmeb-291	216	28	auditing	auditing	NOUN
ajbmeb-291	216	29	on	on	ADP
ajbmeb-291	216	30	corporate	corporate	ADJ
ajbmeb-291	216	31	governance	governance	NOUN
ajbmeb-291	216	32	.	.	PUNCT
ajbmeb-291	217	1	american	american	ADJ
ajbmeb-291	217	2	journal	journal	PROPN
ajbmeb-291	217	3	of	of	ADP
ajbmeb-291	217	4	business	business	NOUN
ajbmeb-291	217	5	management	management	NOUN
ajbmeb-291	217	6	,	,	PUNCT
ajbmeb-291	217	7	economics	economic	NOUN
ajbmeb-291	217	8	and	and	CCONJ
ajbmeb-291	217	9	banking	banking	NOUN
ajbmeb-291	217	10	volume	volume	NOUN
ajbmeb-291	217	11	7	7	NUM
ajbmeb-291	217	12	,	,	PUNCT
ajbmeb-291	217	13	dec	dec	PROPN
ajbmeb-291	217	14	.	.	PROPN
ajbmeb-291	217	15	,	,	PUNCT
ajbmeb-291	217	16	2022	2022	NUM
ajbmeb-291	217	17	p	p	NOUN
ajbmeb-291	217	18	a	a	DET
ajbmeb-291	217	19	g	g	NOUN
ajbmeb-291	217	20	e	e	NOUN
ajbmeb-291	218	1	|	|	NOUN
ajbmeb-291	218	2	93	93	NUM
ajbmeb-291	218	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	218	4	−	−	NOUN
ajbmeb-291	219	1	there	there	PRON
ajbmeb-291	219	2	are	be	VERB
ajbmeb-291	219	3	no	no	DET
ajbmeb-291	219	4	statistically	statistically	ADV
ajbmeb-291	219	5	significant	significant	ADJ
ajbmeb-291	219	6	differences	difference	NOUN
ajbmeb-291	219	7	between	between	ADP
ajbmeb-291	219	8	the	the	DET
ajbmeb-291	219	9	academic	academic	ADJ
ajbmeb-291	219	10	specialization	specialization	NOUN
ajbmeb-291	219	11	and	and	CCONJ
ajbmeb-291	219	12	the	the	DET
ajbmeb-291	219	13	perception	perception	NOUN
ajbmeb-291	219	14	of	of	ADP
ajbmeb-291	219	15	the	the	DET
ajbmeb-291	219	16	impact	impact	NOUN
ajbmeb-291	219	17	of	of	ADP
ajbmeb-291	219	18	internal	internal	ADJ
ajbmeb-291	219	19	auditing	auditing	NOUN
ajbmeb-291	219	20	on	on	ADP
ajbmeb-291	219	21	corporate	corporate	ADJ
ajbmeb-291	219	22	governance	governance	NOUN
ajbmeb-291	219	23	.	.	PUNCT
ajbmeb-291	220	1	−	−	NOUN
ajbmeb-291	221	1	there	there	PRON
ajbmeb-291	221	2	are	be	VERB
ajbmeb-291	221	3	no	no	DET
ajbmeb-291	221	4	statistically	statistically	ADV
ajbmeb-291	221	5	significant	significant	ADJ
ajbmeb-291	221	6	differences	difference	NOUN
ajbmeb-291	221	7	between	between	ADP
ajbmeb-291	221	8	the	the	DET
ajbmeb-291	221	9	job	job	NOUN
ajbmeb-291	221	10	grade	grade	NOUN
ajbmeb-291	221	11	and	and	CCONJ
ajbmeb-291	221	12	the	the	DET
ajbmeb-291	221	13	perception	perception	NOUN
ajbmeb-291	221	14	of	of	ADP
ajbmeb-291	221	15	the	the	DET
ajbmeb-291	221	16	impact	impact	NOUN
ajbmeb-291	221	17	of	of	ADP
ajbmeb-291	221	18	internal	internal	ADJ
ajbmeb-291	221	19	auditing	auditing	NOUN
ajbmeb-291	221	20	on	on	ADP
ajbmeb-291	221	21	corporate	corporate	ADJ
ajbmeb-291	221	22	governance	governance	NOUN
ajbmeb-291	221	23	.	.	PUNCT
ajbmeb-291	222	1	−	−	NOUN
ajbmeb-291	223	1	there	there	PRON
ajbmeb-291	223	2	are	be	VERB
ajbmeb-291	223	3	no	no	DET
ajbmeb-291	223	4	statistically	statistically	ADV
ajbmeb-291	223	5	significant	significant	ADJ
ajbmeb-291	223	6	differences	difference	NOUN
ajbmeb-291	223	7	between	between	ADP
ajbmeb-291	223	8	the	the	DET
ajbmeb-291	223	9	educational	educational	ADJ
ajbmeb-291	223	10	qualification	qualification	NOUN
ajbmeb-291	223	11	and	and	CCONJ
ajbmeb-291	223	12	the	the	DET
ajbmeb-291	223	13	perception	perception	NOUN
ajbmeb-291	223	14	of	of	ADP
ajbmeb-291	223	15	the	the	DET
ajbmeb-291	223	16	impact	impact	NOUN
ajbmeb-291	223	17	of	of	ADP
ajbmeb-291	223	18	internal	internal	ADJ
ajbmeb-291	223	19	auditing	auditing	NOUN
ajbmeb-291	223	20	on	on	ADP
ajbmeb-291	223	21	corporate	corporate	ADJ
ajbmeb-291	223	22	governance	governance	NOUN
ajbmeb-291	223	23	.	.	PUNCT
ajbmeb-291	224	1	−	−	NOUN
ajbmeb-291	225	1	there	there	PRON
ajbmeb-291	225	2	are	be	VERB
ajbmeb-291	225	3	no	no	DET
ajbmeb-291	225	4	statistically	statistically	ADV
ajbmeb-291	225	5	significant	significant	ADJ
ajbmeb-291	225	6	differences	difference	NOUN
ajbmeb-291	225	7	between	between	ADP
ajbmeb-291	225	8	the	the	DET
ajbmeb-291	225	9	number	number	NOUN
ajbmeb-291	225	10	of	of	ADP
ajbmeb-291	225	11	years	year	NOUN
ajbmeb-291	225	12	of	of	ADP
ajbmeb-291	225	13	job	job	NOUN
ajbmeb-291	225	14	experience	experience	NOUN
ajbmeb-291	225	15	and	and	CCONJ
ajbmeb-291	225	16	perception	perception	NOUN
ajbmeb-291	225	17	of	of	ADP
ajbmeb-291	225	18	the	the	DET
ajbmeb-291	225	19	impact	impact	NOUN
ajbmeb-291	225	20	of	of	ADP
ajbmeb-291	225	21	internal	internal	ADJ
ajbmeb-291	225	22	auditing	auditing	NOUN
ajbmeb-291	225	23	on	on	ADP
ajbmeb-291	225	24	corporate	corporate	ADJ
ajbmeb-291	225	25	governance	governance	NOUN
ajbmeb-291	225	26	.	.	PUNCT
ajbmeb-291	226	1	table	table	NOUN
ajbmeb-291	226	2	(	(	PUNCT
ajbmeb-291	226	3	)	)	PUNCT
ajbmeb-291	226	4	to	to	PART
ajbmeb-291	226	5	study	study	VERB
ajbmeb-291	226	6	the	the	DET
ajbmeb-291	226	7	third	third	ADJ
ajbmeb-291	226	8	hypothesis	hypothesis	NOUN
ajbmeb-291	226	9	,	,	PUNCT
ajbmeb-291	226	10	the	the	DET
ajbmeb-291	226	11	variance	variance	NOUN
ajbmeb-291	226	12	test	test	NOUN
ajbmeb-291	226	13	was	be	AUX
ajbmeb-291	226	14	conducted	conduct	VERB
ajbmeb-291	226	15	between	between	ADP
ajbmeb-291	226	16	demographic	demographic	ADJ
ajbmeb-291	226	17	variables	variable	NOUN
ajbmeb-291	226	18	as	as	ADP
ajbmeb-291	226	19	independent	independent	ADJ
ajbmeb-291	226	20	variables	variable	NOUN
ajbmeb-291	226	21	and	and	CCONJ
ajbmeb-291	226	22	the	the	DET
ajbmeb-291	226	23	impact	impact	NOUN
ajbmeb-291	226	24	of	of	ADP
ajbmeb-291	226	25	internal	internal	ADJ
ajbmeb-291	226	26	auditing	auditing	NOUN
ajbmeb-291	226	27	on	on	ADP
ajbmeb-291	226	28	corporate	corporate	ADJ
ajbmeb-291	226	29	governance	governance	NOUN
ajbmeb-291	226	30	as	as	ADP
ajbmeb-291	226	31	a	a	DET
ajbmeb-291	226	32	dependent	dependent	ADJ
ajbmeb-291	226	33	variable	variable	NOUN
ajbmeb-291	226	34	.	.	PUNCT
ajbmeb-291	227	1	the	the	DET
ajbmeb-291	227	2	independent	independent	ADJ
ajbmeb-291	227	3	variable	variable	NOUN
ajbmeb-291	227	4	valuesfcalculated	valuesfcalculate	VERB
ajbmeb-291	227	5	moral	moral	ADJ
ajbmeb-291	227	6	level	level	NOUN
ajbmeb-291	227	7	the	the	DET
ajbmeb-291	227	8	age	age	NOUN
ajbmeb-291	227	9	0.832	0.832	NUM
ajbmeb-291	227	10	0.481	0.481	NUM
ajbmeb-291	227	11	educational	educational	ADJ
ajbmeb-291	227	12	qualification	qualification	NOUN
ajbmeb-291	227	13	1,546	1,546	NUM
ajbmeb-291	227	14	0.211	0.211	NUM
ajbmeb-291	227	15	functional	functional	ADJ
ajbmeb-291	227	16	class	class	NOUN
ajbmeb-291	227	17	2,053	2,053	NUM
ajbmeb-291	227	18	0.083	0.083	NUM
ajbmeb-291	227	19	number	number	NOUN
ajbmeb-291	227	20	of	of	ADP
ajbmeb-291	227	21	years	year	NOUN
ajbmeb-291	227	22	of	of	ADP
ajbmeb-291	227	23	job	job	NOUN
ajbmeb-291	227	24	experience	experience	NOUN
ajbmeb-291	227	25	1,468	1,468	NUM
ajbmeb-291	227	26	0.231	0.231	NUM
ajbmeb-291	227	27	academic	academic	ADJ
ajbmeb-291	227	28	specialization	specialization	NOUN
ajbmeb-291	227	29	2,675	2,675	NUM
ajbmeb-291	227	30	0.039	0.039	NUM
ajbmeb-291	227	31	table	table	NOUN
ajbmeb-291	227	32	(	(	PUNCT
ajbmeb-291	227	33	)	)	PUNCT
ajbmeb-291	227	34	a	a	DET
ajbmeb-291	227	35	study	study	NOUN
ajbmeb-291	227	36	of	of	ADP
ajbmeb-291	227	37	the	the	DET
ajbmeb-291	227	38	effect	effect	NOUN
ajbmeb-291	227	39	size	size	NOUN
ajbmeb-291	227	40	of	of	ADP
ajbmeb-291	227	41	demographic	demographic	ADJ
ajbmeb-291	227	42	variables	variable	NOUN
ajbmeb-291	227	43	and	and	CCONJ
ajbmeb-291	227	44	the	the	DET
ajbmeb-291	227	45	impact	impact	NOUN
ajbmeb-291	227	46	of	of	ADP
ajbmeb-291	227	47	internal	internal	ADJ
ajbmeb-291	227	48	auditing	auditing	NOUN
ajbmeb-291	227	49	on	on	ADP
ajbmeb-291	227	50	corporate	corporate	ADJ
ajbmeb-291	227	51	governance	governance	NOUN
ajbmeb-291	227	52	variable	variable	ADJ
ajbmeb-291	227	53	effect	effect	NOUN
ajbmeb-291	227	54	size	size	NOUN
ajbmeb-291	227	55	the	the	DET
ajbmeb-291	227	56	age	age	NOUN
ajbmeb-291	227	57	0.753	0.753	NUM
ajbmeb-291	227	58	educational	educational	ADJ
ajbmeb-291	227	59	qualification	qualification	NOUN
ajbmeb-291	227	60	0.723	0.723	NUM
ajbmeb-291	227	61	functional	functional	ADJ
ajbmeb-291	227	62	class	class	NOUN
ajbmeb-291	227	63	1,553	1,553	NUM
ajbmeb-291	227	64	years	year	NOUN
ajbmeb-291	227	65	of	of	ADP
ajbmeb-291	227	66	experience	experience	NOUN
ajbmeb-291	227	67	1,147	1,147	NUM
ajbmeb-291	227	68	academic	academic	ADJ
ajbmeb-291	227	69	specialization	specialization	NOUN
ajbmeb-291	227	70	1,645	1,645	NUM
ajbmeb-291	227	71	by	by	ADP
ajbmeb-291	227	72	looking	look	VERB
ajbmeb-291	227	73	at	at	ADP
ajbmeb-291	227	74	the	the	DET
ajbmeb-291	227	75	table	table	NOUN
ajbmeb-291	227	76	(	(	PUNCT
ajbmeb-291	227	77	...	...	PUNCT
ajbmeb-291	227	78	)	)	PUNCT
ajbmeb-291	228	1	it	it	PRON
ajbmeb-291	228	2	turns	turn	VERB
ajbmeb-291	228	3	out	out	ADP
ajbmeb-291	228	4	there	there	PRON
ajbmeb-291	228	5	were	be	VERB
ajbmeb-291	228	6	no	no	DET
ajbmeb-291	228	7	statistically	statistically	ADV
ajbmeb-291	228	8	significant	significant	ADJ
ajbmeb-291	228	9	differences	difference	NOUN
ajbmeb-291	228	10	at	at	ADP
ajbmeb-291	228	11	the	the	DET
ajbmeb-291	228	12	level	level	NOUN
ajbmeb-291	228	13	of	of	ADP
ajbmeb-291	228	14	significance0.05among	significance0.05among	NUM
ajbmeb-291	228	15	the	the	DET
ajbmeb-291	228	16	average	average	ADJ
ajbmeb-291	228	17	responses	response	NOUN
ajbmeb-291	228	18	of	of	ADP
ajbmeb-291	228	19	the	the	DET
ajbmeb-291	228	20	participants	participant	NOUN
ajbmeb-291	228	21	in	in	ADP
ajbmeb-291	228	22	the	the	DET
ajbmeb-291	228	23	study	study	NOUN
ajbmeb-291	228	24	about	about	ADP
ajbmeb-291	228	25	the	the	DET
ajbmeb-291	228	26	role	role	NOUN
ajbmeb-291	228	27	of	of	ADP
ajbmeb-291	228	28	internal	internal	ADJ
ajbmeb-291	228	29	auditing	auditing	NOUN
ajbmeb-291	228	30	in	in	ADP
ajbmeb-291	228	31	achieving	achieve	VERB
ajbmeb-291	228	32	corporate	corporate	ADJ
ajbmeb-291	228	33	governance	governance	NOUN
ajbmeb-291	228	34	for	for	ADP
ajbmeb-291	228	35	internal	internal	ADJ
ajbmeb-291	228	36	auditors	auditor	NOUN
ajbmeb-291	228	37	are	be	AUX
ajbmeb-291	228	38	attributed	attribute	VERB
ajbmeb-291	228	39	to	to	ADP
ajbmeb-291	228	40	the	the	DET
ajbmeb-291	228	41	following	follow	VERB
ajbmeb-291	228	42	personal	personal	ADJ
ajbmeb-291	228	43	variables	variable	NOUN
ajbmeb-291	228	44	(	(	PUNCT
ajbmeb-291	228	45	educational	educational	ADJ
ajbmeb-291	228	46	qualification	qualification	NOUN
ajbmeb-291	228	47	,	,	PUNCT
ajbmeb-291	228	48	functional	functional	ADJ
ajbmeb-291	228	49	class	class	NOUN
ajbmeb-291	228	50	,	,	PUNCT
ajbmeb-291	228	51	age	age	NOUN
ajbmeb-291	228	52	,	,	PUNCT
ajbmeb-291	228	53	number	number	NOUN
ajbmeb-291	228	54	of	of	ADP
ajbmeb-291	228	55	years	year	NOUN
ajbmeb-291	228	56	of	of	ADP
ajbmeb-291	228	57	experience	experience	NOUN
ajbmeb-291	228	58	)	)	PUNCT
ajbmeb-291	228	59	,	,	PUNCT
ajbmeb-291	228	60	exceptacademic	exceptacademic	ADJ
ajbmeb-291	228	61	specializationwhere	specializationwhere	ADV
ajbmeb-291	228	62	there	there	PRON
ajbmeb-291	228	63	were	be	VERB
ajbmeb-291	228	64	statistically	statistically	ADV
ajbmeb-291	228	65	significant	significant	ADJ
ajbmeb-291	228	66	differences	difference	NOUN
ajbmeb-291	228	67	between	between	ADP
ajbmeb-291	228	68	the	the	DET
ajbmeb-291	228	69	average	average	ADJ
ajbmeb-291	228	70	responses	response	NOUN
ajbmeb-291	228	71	of	of	ADP
ajbmeb-291	228	72	the	the	DET
ajbmeb-291	228	73	respondents.thus	respondents.thu	NOUN
ajbmeb-291	228	74	,	,	PUNCT
ajbmeb-291	228	75	it	it	PRON
ajbmeb-291	228	76	appears	appear	VERB
ajbmeb-291	228	77	that	that	SCONJ
ajbmeb-291	228	78	there	there	PRON
ajbmeb-291	228	79	is	be	VERB
ajbmeb-291	228	80	nostatistically	nostatistically	ADV
ajbmeb-291	228	81	significant	significant	ADJ
ajbmeb-291	228	82	effectin	effectin	NOUN
ajbmeb-291	228	83	the	the	DET
ajbmeb-291	228	84	perceptions	perception	NOUN
ajbmeb-291	228	85	of	of	ADP
ajbmeb-291	228	86	workers	worker	NOUN
ajbmeb-291	228	87	in	in	ADP
ajbmeb-291	228	88	public	public	ADJ
ajbmeb-291	228	89	production	production	NOUN
ajbmeb-291	228	90	companies	company	NOUN
ajbmeb-291	228	91	of	of	ADP
ajbmeb-291	228	92	the	the	DET
ajbmeb-291	228	93	impact	impact	NOUN
ajbmeb-291	228	94	of	of	ADP
ajbmeb-291	228	95	internal	internal	ADJ
ajbmeb-291	228	96	auditing	auditing	NOUN
ajbmeb-291	228	97	on	on	ADP
ajbmeb-291	228	98	corporate	corporate	ADJ
ajbmeb-291	228	99	governance	governance	NOUN
ajbmeb-291	228	100	due	due	ADP
ajbmeb-291	228	101	to	to	ADP
ajbmeb-291	228	102	demographic	demographic	ADJ
ajbmeb-291	228	103	variables	variable	NOUN
ajbmeb-291	228	104	(	(	PUNCT
ajbmeb-291	228	105	age	age	NOUN
ajbmeb-291	228	106	,	,	PUNCT
ajbmeb-291	228	107	degree	degree	NOUN
ajbmeb-291	228	108	functional	functional	ADJ
ajbmeb-291	228	109	,	,	PUNCT
ajbmeb-291	228	110	qualification	qualification	NOUN
ajbmeb-291	228	111	scientific	scientific	ADJ
ajbmeb-291	228	112	,	,	PUNCT
ajbmeb-291	228	113	number	number	NOUN
ajbmeb-291	228	114	years	year	NOUN
ajbmeb-291	228	115	’	'	PUNCT
ajbmeb-291	228	116	experience	experience	NOUN
ajbmeb-291	228	117	functional	functional	ADJ
ajbmeb-291	228	118	,	,	PUNCT
ajbmeb-291	228	119	specialization	specialization	NOUN
ajbmeb-291	228	120	academic).where	academic).where	ADJ
ajbmeb-291	228	121	that	that	DET
ajbmeb-291	228	122	effect	effect	NOUN
ajbmeb-291	228	123	size	size	NOUN
ajbmeb-291	228	124	to	to	PART
ajbmeb-291	228	125	measure	measure	VERB
ajbmeb-291	228	126	the	the	DET
ajbmeb-291	228	127	impact	impact	NOUN
ajbmeb-291	228	128	of	of	ADP
ajbmeb-291	228	129	the	the	DET
ajbmeb-291	228	130	internal	internal	ADJ
ajbmeb-291	228	131	audit	audit	NOUN
ajbmeb-291	228	132	process	process	NOUN
ajbmeb-291	228	133	on	on	ADP
ajbmeb-291	228	134	z	z	NOUN
ajbmeb-291	228	135	governance	governance	NOUN
ajbmeb-291	228	136	in	in	ADP
ajbmeb-291	228	137	the	the	DET
ajbmeb-291	228	138	companies	company	NOUN
ajbmeb-291	228	139	under	under	ADP
ajbmeb-291	228	140	study	study	NOUN
ajbmeb-291	228	141	,	,	PUNCT
ajbmeb-291	228	142	which	which	PRON
ajbmeb-291	228	143	are	be	AUX
ajbmeb-291	228	144	the	the	DET
ajbmeb-291	228	145	public	public	ADJ
ajbmeb-291	228	146	production	production	NOUN
ajbmeb-291	228	147	companies	company	NOUN
ajbmeb-291	228	148	in	in	ADP
ajbmeb-291	228	149	iraq	iraq	PROPN
ajbmeb-291	228	150	,	,	PUNCT
ajbmeb-291	228	151	ranges	range	VERB
ajbmeb-291	228	152	between0.723and	between0.723and	PUNCT
ajbmeb-291	228	153	the1.645	the1.645	NOUN
ajbmeb-291	228	154	,	,	PUNCT
ajbmeb-291	228	155	from	from	ADP
ajbmeb-291	228	156	medium	medium	ADJ
ajbmeb-291	228	157	to	to	ADP
ajbmeb-291	228	158	very	very	ADV
ajbmeb-291	228	159	large	large	ADJ
ajbmeb-291	228	160	.	.	PUNCT
ajbmeb-291	229	1	american	american	ADJ
ajbmeb-291	229	2	journal	journal	PROPN
ajbmeb-291	229	3	of	of	ADP
ajbmeb-291	229	4	business	business	NOUN
ajbmeb-291	229	5	management	management	NOUN
ajbmeb-291	229	6	,	,	PUNCT
ajbmeb-291	229	7	economics	economic	NOUN
ajbmeb-291	229	8	and	and	CCONJ
ajbmeb-291	229	9	banking	banking	NOUN
ajbmeb-291	229	10	volume	volume	NOUN
ajbmeb-291	229	11	7	7	NUM
ajbmeb-291	229	12	,	,	PUNCT
ajbmeb-291	229	13	dec	dec	PROPN
ajbmeb-291	229	14	.	.	PROPN
ajbmeb-291	229	15	,	,	PUNCT
ajbmeb-291	229	16	2022	2022	NUM
ajbmeb-291	229	17	p	p	NOUN
ajbmeb-291	229	18	a	a	PRON
ajbmeb-291	229	19	g	g	NOUN
ajbmeb-291	229	20	e	e	PROPN
ajbmeb-291	229	21	|	|	ADV
ajbmeb-291	229	22	94	94	NUM
ajbmeb-291	229	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	229	24	conclusion	conclusion	NOUN
ajbmeb-291	229	25	:	:	PUNCT
ajbmeb-291	229	26	through	through	ADP
ajbmeb-291	229	27	the	the	DET
ajbmeb-291	229	28	previous	previous	ADJ
ajbmeb-291	229	29	ideas	idea	NOUN
ajbmeb-291	229	30	,	,	PUNCT
ajbmeb-291	229	31	we	we	PRON
ajbmeb-291	229	32	discussed	discuss	VERB
ajbmeb-291	229	33	the	the	DET
ajbmeb-291	229	34	concept	concept	NOUN
ajbmeb-291	229	35	of	of	ADP
ajbmeb-291	229	36	corporate	corporate	ADJ
ajbmeb-291	229	37	governance	governance	NOUN
ajbmeb-291	229	38	and	and	CCONJ
ajbmeb-291	229	39	internal	internal	ADJ
ajbmeb-291	229	40	auditing	auditing	NOUN
ajbmeb-291	229	41	,	,	PUNCT
ajbmeb-291	229	42	and	and	CCONJ
ajbmeb-291	229	43	then	then	ADV
ajbmeb-291	229	44	worked	work	VERB
ajbmeb-291	229	45	to	to	PART
ajbmeb-291	229	46	find	find	VERB
ajbmeb-291	229	47	the	the	DET
ajbmeb-291	229	48	link	link	NOUN
ajbmeb-291	229	49	that	that	PRON
ajbmeb-291	229	50	allows	allow	VERB
ajbmeb-291	229	51	internal	internal	ADJ
ajbmeb-291	229	52	auditing	auditing	NOUN
ajbmeb-291	229	53	to	to	PART
ajbmeb-291	229	54	submit	submit	VERB
ajbmeb-291	229	55	to	to	ADP
ajbmeb-291	229	56	the	the	DET
ajbmeb-291	229	57	requirements	requirement	NOUN
ajbmeb-291	229	58	of	of	ADP
ajbmeb-291	229	59	applying	apply	VERB
ajbmeb-291	229	60	corporate	corporate	ADJ
ajbmeb-291	229	61	governance	governance	NOUN
ajbmeb-291	229	62	and	and	CCONJ
ajbmeb-291	229	63	its	its	PRON
ajbmeb-291	229	64	foundations	foundation	NOUN
ajbmeb-291	229	65	and	and	CCONJ
ajbmeb-291	229	66	rules	rule	NOUN
ajbmeb-291	229	67	aimed	aim	VERB
ajbmeb-291	229	68	at	at	ADP
ajbmeb-291	229	69	directing	direct	VERB
ajbmeb-291	229	70	the	the	DET
ajbmeb-291	229	71	activities	activity	NOUN
ajbmeb-291	229	72	of	of	ADP
ajbmeb-291	229	73	the	the	DET
ajbmeb-291	229	74	internal	internal	ADJ
ajbmeb-291	229	75	auditor	auditor	NOUN
ajbmeb-291	229	76	towards	towards	ADP
ajbmeb-291	229	77	activating	activate	VERB
ajbmeb-291	229	78	corporate	corporate	ADJ
ajbmeb-291	229	79	governance	governance	NOUN
ajbmeb-291	229	80	and	and	CCONJ
ajbmeb-291	229	81	its	its	PRON
ajbmeb-291	229	82	principles	principle	NOUN
ajbmeb-291	229	83	.	.	PUNCT
ajbmeb-291	230	1	the	the	DET
ajbmeb-291	230	2	emergence	emergence	NOUN
ajbmeb-291	230	3	of	of	ADP
ajbmeb-291	230	4	corporate	corporate	ADJ
ajbmeb-291	230	5	governance	governance	NOUN
ajbmeb-291	230	6	principles	principle	NOUN
ajbmeb-291	230	7	has	have	AUX
ajbmeb-291	230	8	also	also	ADV
ajbmeb-291	230	9	led	lead	VERB
ajbmeb-291	230	10	to	to	ADP
ajbmeb-291	230	11	a	a	DET
ajbmeb-291	230	12	change	change	NOUN
ajbmeb-291	230	13	in	in	ADP
ajbmeb-291	230	14	the	the	DET
ajbmeb-291	230	15	concept	concept	NOUN
ajbmeb-291	230	16	of	of	ADP
ajbmeb-291	230	17	internal	internal	ADJ
ajbmeb-291	230	18	auditing	auditing	NOUN
ajbmeb-291	230	19	from	from	ADP
ajbmeb-291	230	20	the	the	DET
ajbmeb-291	230	21	traditional	traditional	ADJ
ajbmeb-291	230	22	concept	concept	NOUN
ajbmeb-291	230	23	of	of	ADP
ajbmeb-291	230	24	evaluating	evaluate	VERB
ajbmeb-291	230	25	the	the	DET
ajbmeb-291	230	26	efficiency	efficiency	NOUN
ajbmeb-291	230	27	and	and	CCONJ
ajbmeb-291	230	28	effectiveness	effectiveness	NOUN
ajbmeb-291	230	29	of	of	ADP
ajbmeb-291	230	30	systems	system	NOUN
ajbmeb-291	230	31	within	within	ADP
ajbmeb-291	230	32	companies	company	NOUN
ajbmeb-291	230	33	to	to	ADP
ajbmeb-291	230	34	leading	lead	VERB
ajbmeb-291	230	35	and	and	CCONJ
ajbmeb-291	230	36	managing	manage	VERB
ajbmeb-291	230	37	corporate	corporate	ADJ
ajbmeb-291	230	38	risks	risk	NOUN
ajbmeb-291	230	39	after	after	ADP
ajbmeb-291	230	40	identifying	identify	VERB
ajbmeb-291	230	41	them	they	PRON
ajbmeb-291	230	42	.	.	PUNCT
ajbmeb-291	231	1	among	among	ADP
ajbmeb-291	231	2	the	the	DET
ajbmeb-291	231	3	most	most	ADV
ajbmeb-291	231	4	important	important	ADJ
ajbmeb-291	231	5	results	result	NOUN
ajbmeb-291	231	6	we	we	PRON
ajbmeb-291	231	7	reached	reach	VERB
ajbmeb-291	231	8	are	be	AUX
ajbmeb-291	231	9	the	the	DET
ajbmeb-291	231	10	following	following	NOUN
ajbmeb-291	231	11	:	:	PUNCT
ajbmeb-291	231	12	−	−	PROPN
ajbmeb-291	231	13	prepareinternal	prepareinternal	ADJ
ajbmeb-291	231	14	auditserve	auditserve	NOUN
ajbmeb-291	231	15	as	as	ADP
ajbmeb-291	231	16	nan	nan	PROPN
ajbmeb-291	231	17	independent	independent	PROPN
ajbmeb-291	231	18	,	,	PUNCT
ajbmeb-291	231	19	objective	objective	ADJ
ajbmeb-291	231	20	assurance	assurance	NOUN
ajbmeb-291	231	21	and	and	CCONJ
ajbmeb-291	231	22	advisory	advisory	ADJ
ajbmeb-291	231	23	activity	activity	NOUN
ajbmeb-291	231	24	designed	design	VERB
ajbmeb-291	231	25	to	to	PART
ajbmeb-291	231	26	add	add	VERB
ajbmeb-291	231	27	value	value	NOUN
ajbmeb-291	231	28	and	and	CCONJ
ajbmeb-291	231	29	improve	improve	VERB
ajbmeb-291	231	30	an	an	DET
ajbmeb-291	231	31	organization	organization	NOUN
ajbmeb-291	231	32	's	's	PART
ajbmeb-291	231	33	operations	operation	NOUN
ajbmeb-291	231	34	,	,	PUNCT
ajbmeb-291	231	35	as	as	SCONJ
ajbmeb-291	231	36	suchhelps	suchhelp	VERB
ajbmeb-291	231	37	the	the	DET
ajbmeb-291	231	38	organization	organization	NOUN
ajbmeb-291	231	39	achieve	achieve	VERB
ajbmeb-291	231	40	its	its	PRON
ajbmeb-291	231	41	goals	goal	NOUN
ajbmeb-291	231	42	by	by	ADP
ajbmeb-291	231	43	providing	provide	VERB
ajbmeb-291	231	44	a	a	DET
ajbmeb-291	231	45	structured	structure	VERB
ajbmeb-291	231	46	and	and	CCONJ
ajbmeb-291	231	47	disciplined	discipline	VERB
ajbmeb-291	231	48	approach	approach	NOUN
ajbmeb-291	231	49	to	to	ADP
ajbmeb-291	231	50	assessing	assess	VERB
ajbmeb-291	231	51	and	and	CCONJ
ajbmeb-291	231	52	improving	improve	VERB
ajbmeb-291	231	53	the	the	DET
ajbmeb-291	231	54	effectiveness	effectiveness	NOUN
ajbmeb-291	231	55	of	of	ADP
ajbmeb-291	231	56	risk	risk	NOUN
ajbmeb-291	231	57	management	management	NOUN
ajbmeb-291	231	58	,	,	PUNCT
ajbmeb-291	231	59	control	control	NOUN
ajbmeb-291	231	60	and	and	CCONJ
ajbmeb-291	231	61	governance	governance	NOUN
ajbmeb-291	231	62	processes.and	processes.and	NOUN
ajbmeb-291	231	63	thegovernance	thegovernance	NOUN
ajbmeb-291	231	64	has	have	AUX
ajbmeb-291	231	65	become	become	VERB
ajbmeb-291	231	66	a	a	DET
ajbmeb-291	231	67	topicprominently	topicprominently	ADV
ajbmeb-291	231	68	in	in	ADP
ajbmeb-291	231	69	recent	recent	ADJ
ajbmeb-291	231	70	times	time	NOUN
ajbmeb-291	231	71	,	,	PUNCT
ajbmeb-291	231	72	especially	especially	ADV
ajbmeb-291	231	73	after	after	ADP
ajbmeb-291	231	74	the	the	DET
ajbmeb-291	231	75	global	global	ADJ
ajbmeb-291	231	76	financial	financial	ADJ
ajbmeb-291	231	77	crisis	crisis	NOUN
ajbmeb-291	231	78	of	of	ADP
ajbmeb-291	231	79	2008	2008	NUM
ajbmeb-291	231	80	,	,	PUNCT
ajbmeb-291	231	81	which	which	PRON
ajbmeb-291	231	82	contributed	contribute	VERB
ajbmeb-291	231	83	to	to	ADP
ajbmeb-291	231	84	weak	weak	ADJ
ajbmeb-291	231	85	governance	governance	NOUN
ajbmeb-291	231	86	and	and	CCONJ
ajbmeb-291	231	87	control	control	NOUN
ajbmeb-291	231	88	systems	system	NOUN
ajbmeb-291	231	89	over	over	ADP
ajbmeb-291	231	90	companies	company	NOUN
ajbmeb-291	231	91	,	,	PUNCT
ajbmeb-291	231	92	as	as	SCONJ
ajbmeb-291	231	93	suchevidence	suchevidence	NOUN
ajbmeb-291	231	94	is	be	AUX
ajbmeb-291	231	95	mounting	mount	VERB
ajbmeb-291	231	96	of	of	ADP
ajbmeb-291	231	97	the	the	DET
ajbmeb-291	231	98	critical	critical	ADJ
ajbmeb-291	231	99	role	role	NOUN
ajbmeb-291	231	100	it	it	PRON
ajbmeb-291	231	101	plays	play	VERB
ajbmeb-291	231	102	in	in	ADP
ajbmeb-291	231	103	determining	determine	VERB
ajbmeb-291	231	104	the	the	DET
ajbmeb-291	231	105	well	well	ADV
ajbmeb-291	231	106	-	-	PUNCT
ajbmeb-291	231	107	being	being	NOUN
ajbmeb-291	231	108	of	of	ADP
ajbmeb-291	231	109	society	society	NOUN
ajbmeb-291	231	110	.	.	PUNCT
ajbmeb-291	232	1	−	−	PROPN
ajbmeb-291	233	1	the	the	DET
ajbmeb-291	233	2	internal	internal	ADJ
ajbmeb-291	233	3	audit	audit	NOUN
ajbmeb-291	233	4	function	function	NOUN
ajbmeb-291	233	5	is	be	AUX
ajbmeb-291	233	6	not	not	PART
ajbmeb-291	233	7	limited	limit	VERB
ajbmeb-291	233	8	to	to	ADP
ajbmeb-291	233	9	accountability	accountability	NOUN
ajbmeb-291	233	10	to	to	ADP
ajbmeb-291	233	11	the	the	DET
ajbmeb-291	233	12	management	management	NOUN
ajbmeb-291	233	13	of	of	ADP
ajbmeb-291	233	14	the	the	DET
ajbmeb-291	233	15	company	company	NOUN
ajbmeb-291	233	16	but	but	CCONJ
ajbmeb-291	233	17	also	also	ADV
ajbmeb-291	233	18	has	have	VERB
ajbmeb-291	233	19	a	a	DET
ajbmeb-291	233	20	fiduciary	fiduciary	ADJ
ajbmeb-291	233	21	responsibility	responsibility	NOUN
ajbmeb-291	233	22	towards	towards	ADP
ajbmeb-291	233	23	the	the	DET
ajbmeb-291	233	24	shareholders	shareholder	NOUN
ajbmeb-291	233	25	and	and	CCONJ
ajbmeb-291	233	26	stakeholders	stakeholder	NOUN
ajbmeb-291	233	27	as	as	ADV
ajbmeb-291	233	28	well	well	ADV
ajbmeb-291	233	29	as	as	ADP
ajbmeb-291	233	30	towards	towards	ADP
ajbmeb-291	233	31	the	the	DET
ajbmeb-291	233	32	external	external	ADJ
ajbmeb-291	233	33	community.and	community.and	PROPN
ajbmeb-291	233	34	thein	thein	PROPN
ajbmeb-291	233	35	fact	fact	NOUN
ajbmeb-291	233	36	,	,	PUNCT
ajbmeb-291	233	37	the	the	DET
ajbmeb-291	233	38	internal	internal	ADJ
ajbmeb-291	233	39	audit	audit	NOUN
ajbmeb-291	233	40	is	be	AUX
ajbmeb-291	233	41	an	an	DET
ajbmeb-291	233	42	independent	independent	ADJ
ajbmeb-291	233	43	monitoring	monitoring	NOUN
ajbmeb-291	233	44	and	and	CCONJ
ajbmeb-291	233	45	control	control	NOUN
ajbmeb-291	233	46	mechanism	mechanism	NOUN
ajbmeb-291	233	47	on	on	ADP
ajbmeb-291	233	48	whether	whether	SCONJ
ajbmeb-291	233	49	the	the	DET
ajbmeb-291	233	50	credit	credit	NOUN
ajbmeb-291	233	51	party	party	NOUN
ajbmeb-291	233	52	is	be	AUX
ajbmeb-291	233	53	effectively	effectively	ADV
ajbmeb-291	233	54	fulfilling	fulfil	VERB
ajbmeb-291	233	55	its	its	PRON
ajbmeb-291	233	56	economic	economic	ADJ
ajbmeb-291	233	57	responsibilities.and	responsibilities.and	NOUN
ajbmeb-291	233	58	thewith	thewith	ADP
ajbmeb-291	233	59	the	the	DET
ajbmeb-291	233	60	development	development	NOUN
ajbmeb-291	233	61	of	of	ADP
ajbmeb-291	233	62	market	market	NOUN
ajbmeb-291	233	63	economy	economy	NOUN
ajbmeb-291	233	64	and	and	CCONJ
ajbmeb-291	233	65	the	the	DET
ajbmeb-291	233	66	progress	progress	NOUN
ajbmeb-291	233	67	of	of	ADP
ajbmeb-291	233	68	enterprise	enterprise	NOUN
ajbmeb-291	233	69	economic	economic	ADJ
ajbmeb-291	233	70	management	management	NOUN
ajbmeb-291	233	71	,	,	PUNCT
ajbmeb-291	233	72	and	and	CCONJ
ajbmeb-291	233	73	thethe	thethe	ADJ
ajbmeb-291	233	74	issue	issue	NOUN
ajbmeb-291	233	75	of	of	ADP
ajbmeb-291	233	76	internal	internal	ADJ
ajbmeb-291	233	77	audit	audit	NOUN
ajbmeb-291	233	78	is	be	AUX
ajbmeb-291	233	79	not	not	PART
ajbmeb-291	233	80	limited	limit	VERB
ajbmeb-291	233	81	to	to	ADP
ajbmeb-291	233	82	the	the	DET
ajbmeb-291	233	83	financial	financial	ADJ
ajbmeb-291	233	84	aspect	aspect	NOUN
ajbmeb-291	233	85	,	,	PUNCT
ajbmeb-291	233	86	but	but	CCONJ
ajbmeb-291	233	87	also	also	ADV
ajbmeb-291	233	88	extends	extend	VERB
ajbmeb-291	233	89	to	to	ADP
ajbmeb-291	233	90	the	the	DET
ajbmeb-291	233	91	field	field	NOUN
ajbmeb-291	233	92	of	of	ADP
ajbmeb-291	233	93	management	management	NOUN
ajbmeb-291	233	94	.	.	PUNCT
ajbmeb-291	234	1	−	−	NOUN
ajbmeb-291	234	2	thatthe	thatthe	NOUN
ajbmeb-291	234	3	corporate	corporate	ADJ
ajbmeb-291	234	4	governance	governance	NOUN
ajbmeb-291	234	5	mechanism	mechanism	NOUN
ajbmeb-291	234	6	is	be	AUX
ajbmeb-291	234	7	the	the	DET
ajbmeb-291	234	8	core	core	NOUN
ajbmeb-291	234	9	of	of	ADP
ajbmeb-291	234	10	the	the	DET
ajbmeb-291	234	11	modern	modern	ADJ
ajbmeb-291	234	12	enterprise	enterprise	NOUN
ajbmeb-291	234	13	system	system	NOUN
ajbmeb-291	234	14	,	,	PUNCT
ajbmeb-291	234	15	and	and	CCONJ
ajbmeb-291	234	16	its	its	PRON
ajbmeb-291	234	17	effectiveness	effectiveness	NOUN
ajbmeb-291	234	18	or	or	CCONJ
ajbmeb-291	234	19	otherwise	otherwise	ADV
ajbmeb-291	234	20	is	be	AUX
ajbmeb-291	234	21	an	an	DET
ajbmeb-291	234	22	important	important	ADJ
ajbmeb-291	234	23	factor	factor	NOUN
ajbmeb-291	234	24	affecting	affect	VERB
ajbmeb-291	234	25	the	the	DET
ajbmeb-291	234	26	company	company	NOUN
ajbmeb-291	234	27	's	's	PART
ajbmeb-291	234	28	performance.and	performance.and	NOUN
ajbmeb-291	234	29	thereasonable	thereasonable	ADJ
ajbmeb-291	234	30	and	and	CCONJ
ajbmeb-291	234	31	effective	effective	ADJ
ajbmeb-291	234	32	internal	internal	ADJ
ajbmeb-291	234	33	audit	audit	NOUN
ajbmeb-291	234	34	is	be	AUX
ajbmeb-291	234	35	a	a	DET
ajbmeb-291	234	36	prerequisite	prerequisite	NOUN
ajbmeb-291	234	37	for	for	ADP
ajbmeb-291	234	38	good	good	ADJ
ajbmeb-291	234	39	corporate	corporate	ADJ
ajbmeb-291	234	40	governance	governance	NOUN
ajbmeb-291	234	41	and	and	CCONJ
ajbmeb-291	234	42	forms	form	VERB
ajbmeb-291	234	43	one	one	NUM
ajbmeb-291	234	44	of	of	ADP
ajbmeb-291	234	45	the	the	DET
ajbmeb-291	234	46	four	four	NUM
ajbmeb-291	234	47	pillars	pillar	NOUN
ajbmeb-291	234	48	of	of	ADP
ajbmeb-291	234	49	corporate	corporate	ADJ
ajbmeb-291	234	50	governance	governance	NOUN
ajbmeb-291	234	51	,	,	PUNCT
ajbmeb-291	234	52	together	together	ADV
ajbmeb-291	234	53	with	with	ADP
ajbmeb-291	234	54	the	the	DET
ajbmeb-291	234	55	board	board	NOUN
ajbmeb-291	234	56	of	of	ADP
ajbmeb-291	234	57	directors	director	NOUN
ajbmeb-291	234	58	,	,	PUNCT
ajbmeb-291	234	59	senior	senior	ADJ
ajbmeb-291	234	60	management	management	NOUN
ajbmeb-291	234	61	and	and	CCONJ
ajbmeb-291	234	62	external	external	ADJ
ajbmeb-291	234	63	audit	audit	NOUN
ajbmeb-291	234	64	.	.	PUNCT
ajbmeb-291	235	1	−	−	NOUN
ajbmeb-291	235	2	presence	presence	NOUN
ajbmeb-291	235	3	effect	effect	NOUN
ajbmeb-291	235	4	with	with	ADP
ajbmeb-291	235	5	indication	indication	NOUN
ajbmeb-291	235	6	statistic	statistic	NOUN
ajbmeb-291	235	7	belonging	belong	VERB
ajbmeb-291	235	8	to	to	ADP
ajbmeb-291	235	9	perceptions	perception	NOUN
ajbmeb-291	235	10	staff	staff	NOUN
ajbmeb-291	235	11	in	in	ADP
ajbmeb-291	235	12	companies	company	NOUN
ajbmeb-291	235	13	productivity	productivity	VERB
ajbmeb-291	235	14	the	the	DET
ajbmeb-291	235	15	public	public	NOUN
ajbmeb-291	235	16	in	in	ADP
ajbmeb-291	235	17	iraq	iraq	PROPN
ajbmeb-291	235	18	around	around	ADP
ajbmeb-291	235	19	bezel	bezel	NOUN
ajbmeb-291	235	20	availability	availability	NOUN
ajbmeb-291	235	21	aspects	aspect	NOUN
ajbmeb-291	235	22	strengthen	strengthen	VERB
ajbmeb-291	235	23	audit	audit	NOUN
ajbmeb-291	235	24	procedure.where	procedure.where	ADV
ajbmeb-291	235	25	that	that	DET
ajbmeb-291	235	26	average	average	ADJ
ajbmeb-291	235	27	arithmetic	arithmetic	NOUN
ajbmeb-291	235	28	to	to	PART
ajbmeb-291	235	29	measure	measure	VERB
ajbmeb-291	235	30	aspects	aspect	NOUN
ajbmeb-291	235	31	strengthen	strengthen	VERB
ajbmeb-291	235	32	proces	proce	NOUN
ajbmeb-291	235	33	audit	audit	NOUN
ajbmeb-291	235	34	procedure	procedure	NOUN
ajbmeb-291	235	35	companies	company	NOUN
ajbmeb-291	235	36	shop	shop	VERB
ajbmeb-291	235	37	the	the	DET
ajbmeb-291	235	38	study	study	NOUN
ajbmeb-291	235	39	,	,	PUNCT
ajbmeb-291	235	40	which	which	PRON
ajbmeb-291	235	41	companies	company	NOUN
ajbmeb-291	235	42	productivity	productivity	VERB
ajbmeb-291	235	43	the	the	DET
ajbmeb-291	235	44	public	public	NOUN
ajbmeb-291	235	45	in	in	ADP
ajbmeb-291	235	46	iraq	iraq	PROPN
ajbmeb-291	235	47	ranges	range	VERB
ajbmeb-291	235	48	between2.38and	between2.38and	CCONJ
ajbmeb-291	235	49	the1.78,as	the1.78,as	PRON
ajbmeb-291	235	50	such	such	ADJ
ajbmeb-291	235	51	that	that	DET
ajbmeb-291	235	52	size	size	NOUN
ajbmeb-291	235	53	effect	effect	NOUN
ajbmeb-291	235	54	ranged	range	VERB
ajbmeb-291	235	55	between0.735to	between0.735to	NOUN
ajbmeb-291	235	56	me1,001which	me1,001which	PROPN
ajbmeb-291	235	57	from	from	ADP
ajbmeb-291	235	58	from	from	ADP
ajbmeb-291	235	59	medium	medium	NOUN
ajbmeb-291	235	60	to	to	ADP
ajbmeb-291	235	61	me	i	PRON
ajbmeb-291	235	62	big	big	ADJ
ajbmeb-291	235	63	than	than	SCONJ
ajbmeb-291	235	64	indicates	indicate	VERB
ajbmeb-291	235	65	to	to	ADP
ajbmeb-291	235	66	me	i	PRON
ajbmeb-291	235	67	mile	mile	NOUN
ajbmeb-291	235	68	perceptions	perception	NOUN
ajbmeb-291	235	69	the	the	DET
ajbmeb-291	235	70	sample	sample	NOUN
ajbmeb-291	235	71	surveyed	survey	VERB
ajbmeb-291	235	72	toward	toward	ADP
ajbmeb-291	235	73	verification	verification	NOUN
ajbmeb-291	235	74	dimensions	dimension	NOUN
ajbmeb-291	235	75	audit	audit	NOUN
ajbmeb-291	235	76	procedure	procedure	NOUN
ajbmeb-291	235	77	which	which	PRON
ajbmeb-291	235	78	include:(planning	include:(planne	VERB
ajbmeb-291	235	79	and	and	CCONJ
ajbmeb-291	235	80	timing	timing	NOUN
ajbmeb-291	235	81	and	and	CCONJ
ajbmeb-291	235	82	scope	scope	NOUN
ajbmeb-291	235	83	checking	checking	NOUN
ajbmeb-291	235	84	,	,	PUNCT
ajbmeb-291	235	85	statement	statement	NOUN
ajbmeb-291	235	86	risk	risk	NOUN
ajbmeb-291	235	87	finance	finance	NOUN
ajbmeb-291	235	88	,	,	PUNCT
ajbmeb-291	235	89	discount	discount	NOUN
ajbmeb-291	235	90	costs	cost	VERB
ajbmeb-291	235	91	proces	proce	NOUN
ajbmeb-291	235	92	audit).and	audit).and	PROPN
ajbmeb-291	236	1	this	this	PRON
ajbmeb-291	236	2	is	be	AUX
ajbmeb-291	236	3	prepare	prepare	VERB
ajbmeb-291	236	4	an	an	DET
ajbmeb-291	236	5	indicator	indicator	NOUN
ajbmeb-291	236	6	on	on	ADP
ajbmeb-291	236	7	bezel	bezel	ADJ
ajbmeb-291	236	8	effectiveness	effectiveness	NOUN
ajbmeb-291	236	9	aspects	aspect	NOUN
ajbmeb-291	236	10	strengthen	strengthen	VERB
ajbmeb-291	236	11	audit	audit	NOUN
ajbmeb-291	236	12	procedure	procedure	NOUN
ajbmeb-291	236	13	in	in	ADP
ajbmeb-291	236	14	companies	company	NOUN
ajbmeb-291	236	15	productivity	productivity	VERB
ajbmeb-291	236	16	the	the	DET
ajbmeb-291	236	17	public	public	ADJ
ajbmeb-291	236	18	iraqi	iraqi	NOUN
ajbmeb-291	236	19	according	accord	VERB
ajbmeb-291	236	20	for	for	ADP
ajbmeb-291	236	21	perceptions	perception	NOUN
ajbmeb-291	236	22	a	a	DET
ajbmeb-291	236	23	sample	sample	NOUN
ajbmeb-291	236	24	the	the	DET
ajbmeb-291	236	25	study	study	NOUN
ajbmeb-291	236	26	.	.	PUNCT
ajbmeb-291	237	1	−	−	PROPN
ajbmeb-291	237	2	presencestatistically	presencestatistically	ADV
ajbmeb-291	237	3	significant	significant	ADJ
ajbmeb-291	237	4	effectto	effectto	NOUN
ajbmeb-291	237	5	the	the	DET
ajbmeb-291	237	6	effect	effect	NOUN
ajbmeb-291	237	7	of	of	ADP
ajbmeb-291	237	8	afor	afor	PROPN
ajbmeb-291	237	9	internal	internal	PROPN
ajbmeb-291	237	10	auditperformed	auditperforme	VERB
ajbmeb-291	237	11	by	by	ADP
ajbmeb-291	237	12	the	the	DET
ajbmeb-291	237	13	internal	internal	ADJ
ajbmeb-291	237	14	auditorson	auditorson	PROPN
ajbmeb-291	237	15	meinvestigationcorporate	meinvestigationcorporate	ADJ
ajbmeb-291	237	16	governance	governance	NOUN
ajbmeb-291	237	17	in	in	ADP
ajbmeb-291	237	18	public	public	ADJ
ajbmeb-291	237	19	production	production	NOUN
ajbmeb-291	237	20	companiesin	companiesin	NOUN
ajbmeb-291	237	21	iraq	iraq	PROPN
ajbmeb-291	237	22	.	.	PUNCT
ajbmeb-291	238	1	where	where	SCONJ
ajbmeb-291	238	2	is	be	AUX
ajbmeb-291	238	3	the	the	DET
ajbmeb-291	238	4	arithmetic	arithmetic	ADJ
ajbmeb-291	238	5	mean	mean	NOUN
ajbmeb-291	238	6	of	of	ADP
ajbmeb-291	238	7	a	a	DET
ajbmeb-291	238	8	measureeffectaudit	measureeffectaudit	NOUN
ajbmeb-291	238	9	processthe	processthe	PRON
ajbmeb-291	238	10	internal	internal	ADJ
ajbmeb-291	238	11	governance	governance	NOUN
ajbmeb-291	238	12	of	of	ADP
ajbmeb-291	238	13	the	the	DET
ajbmeb-291	238	14	companies	company	NOUN
ajbmeb-291	238	15	under	under	ADP
ajbmeb-291	238	16	study	study	NOUN
ajbmeb-291	238	17	,	,	PUNCT
ajbmeb-291	238	18	namely	namely	ADV
ajbmeb-291	238	19	public	public	ADJ
ajbmeb-291	238	20	production	production	NOUN
ajbmeb-291	238	21	companies	company	NOUN
ajbmeb-291	238	22	in	in	ADP
ajbmeb-291	238	23	iraq	iraq	PROPN
ajbmeb-291	238	24	ranged	range	VERB
ajbmeb-291	238	25	between	between	ADP
ajbmeb-291	238	26	2.25	2.25	NUM
ajbmeb-291	238	27	and	and	CCONJ
ajbmeb-291	238	28	1.47,and	1.47,and	NUM
ajbmeb-291	238	29	the	the	DET
ajbmeb-291	238	30	size	size	NOUN
ajbmeb-291	238	31	of	of	ADP
ajbmeb-291	238	32	the	the	DET
ajbmeb-291	238	33	effect	effect	NOUN
ajbmeb-291	238	34	ranged	range	VERB
ajbmeb-291	238	35	between	between	ADP
ajbmeb-291	238	36	0.699	0.699	NUM
ajbmeb-291	238	37	and	and	CCONJ
ajbmeb-291	238	38	0.916	0.916	NUM
ajbmeb-291	238	39	,	,	PUNCT
ajbmeb-291	238	40	that	that	ADV
ajbmeb-291	238	41	is	is	ADV
ajbmeb-291	238	42	,	,	PUNCT
ajbmeb-291	238	43	medium	medium	ADJ
ajbmeb-291	238	44	to	to	ADP
ajbmeb-291	238	45	largewhich	largewhich	PROPN
ajbmeb-291	238	46	indicates	indicate	VERB
ajbmeb-291	238	47	the	the	DET
ajbmeb-291	238	48	tendency	tendency	NOUN
ajbmeb-291	238	49	of	of	ADP
ajbmeb-291	238	50	perceptionsthe	perceptionsthe	DET
ajbmeb-291	238	51	researched	research	VERB
ajbmeb-291	238	52	sampletowardcheck	sampletowardcheck	NOUN
ajbmeb-291	238	53	the	the	DET
ajbmeb-291	238	54	dimensions	dimension	NOUN
ajbmeb-291	238	55	of	of	ADP
ajbmeb-291	238	56	internal	internal	ADJ
ajbmeb-291	238	57	american	american	ADJ
ajbmeb-291	238	58	journal	journal	PROPN
ajbmeb-291	238	59	of	of	ADP
ajbmeb-291	238	60	business	business	NOUN
ajbmeb-291	238	61	management	management	NOUN
ajbmeb-291	238	62	,	,	PUNCT
ajbmeb-291	238	63	economics	economic	NOUN
ajbmeb-291	238	64	and	and	CCONJ
ajbmeb-291	238	65	banking	banking	NOUN
ajbmeb-291	238	66	volume	volume	NOUN
ajbmeb-291	238	67	7	7	NUM
ajbmeb-291	238	68	,	,	PUNCT
ajbmeb-291	238	69	dec	dec	PROPN
ajbmeb-291	238	70	.	.	PROPN
ajbmeb-291	238	71	,	,	PUNCT
ajbmeb-291	238	72	2022	2022	NUM
ajbmeb-291	238	73	p	p	NOUN
ajbmeb-291	238	74	a	a	DET
ajbmeb-291	238	75	g	g	NOUN
ajbmeb-291	238	76	e	e	NOUN
ajbmeb-291	238	77	|	|	ADV
ajbmeb-291	238	78	95	95	NUM
ajbmeb-291	238	79	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	238	80	audit	audit	NOUN
ajbmeb-291	238	81	,	,	PUNCT
ajbmeb-291	238	82	which	which	PRON
ajbmeb-291	238	83	include:(planning	include:(planning	NOUN
ajbmeb-291	238	84	,	,	PUNCT
ajbmeb-291	238	85	timing	timing	NOUN
ajbmeb-291	238	86	and	and	CCONJ
ajbmeb-291	238	87	scope	scope	NOUN
ajbmeb-291	238	88	of	of	ADP
ajbmeb-291	238	89	the	the	DET
ajbmeb-291	238	90	audit	audit	NOUN
ajbmeb-291	238	91	,	,	PUNCT
ajbmeb-291	238	92	financial	financial	ADJ
ajbmeb-291	238	93	risk	risk	NOUN
ajbmeb-291	238	94	profile	profile	NOUN
ajbmeb-291	238	95	,	,	PUNCT
ajbmeb-291	238	96	reducing	reduce	VERB
ajbmeb-291	238	97	audit	audit	NOUN
ajbmeb-291	238	98	costs)the	costs)the	DET
ajbmeb-291	238	99	impact	impact	NOUN
ajbmeb-291	238	100	of	of	ADP
ajbmeb-291	238	101	internal	internal	ADJ
ajbmeb-291	238	102	auditing	auditing	NOUN
ajbmeb-291	238	103	on	on	ADP
ajbmeb-291	238	104	the	the	DET
ajbmeb-291	238	105	corporate	corporate	ADJ
ajbmeb-291	238	106	governance	governance	NOUN
ajbmeb-291	238	107	under	under	ADP
ajbmeb-291	238	108	study.this	study.this	PROPN
ajbmeb-291	238	109	is	be	AUX
ajbmeb-291	238	110	an	an	DET
ajbmeb-291	238	111	indication	indication	NOUN
ajbmeb-291	238	112	for	for	ADP
ajbmeb-291	238	113	mebezeleffectiveness	mebezeleffectiveness	NOUN
ajbmeb-291	238	114	of	of	ADP
ajbmeb-291	238	115	internal	internal	ADJ
ajbmeb-291	238	116	auditinfluencing	auditinfluencing	ADJ
ajbmeb-291	238	117	governance	governance	NOUN
ajbmeb-291	238	118	in	in	ADP
ajbmeb-291	238	119	iraqi	iraqi	ADJ
ajbmeb-291	238	120	public	public	ADJ
ajbmeb-291	238	121	production	production	NOUN
ajbmeb-291	238	122	companies	company	NOUN
ajbmeb-291	238	123	according	accord	VERB
ajbmeb-291	238	124	to	to	ADP
ajbmeb-291	238	125	perceptionsthe	perceptionsthe	DET
ajbmeb-291	238	126	study	study	NOUN
ajbmeb-291	238	127	sample	sample	NOUN
ajbmeb-291	238	128	.	.	PUNCT
ajbmeb-291	239	1	−	−	NOUN
ajbmeb-291	240	1	there	there	PRON
ajbmeb-291	240	2	were	be	VERB
ajbmeb-291	240	3	no	no	DET
ajbmeb-291	240	4	statistically	statistically	ADV
ajbmeb-291	240	5	significant	significant	ADJ
ajbmeb-291	240	6	differences	difference	NOUN
ajbmeb-291	240	7	at	at	ADP
ajbmeb-291	240	8	the	the	DET
ajbmeb-291	240	9	level	level	NOUN
ajbmeb-291	240	10	of	of	ADP
ajbmeb-291	240	11	significance0.05among	significance0.05among	NUM
ajbmeb-291	240	12	the	the	DET
ajbmeb-291	240	13	average	average	ADJ
ajbmeb-291	240	14	responses	response	NOUN
ajbmeb-291	240	15	of	of	ADP
ajbmeb-291	240	16	the	the	DET
ajbmeb-291	240	17	participants	participant	NOUN
ajbmeb-291	240	18	in	in	ADP
ajbmeb-291	240	19	the	the	DET
ajbmeb-291	240	20	study	study	NOUN
ajbmeb-291	240	21	about	about	ADP
ajbmeb-291	240	22	the	the	DET
ajbmeb-291	240	23	role	role	NOUN
ajbmeb-291	240	24	of	of	ADP
ajbmeb-291	240	25	internal	internal	ADJ
ajbmeb-291	240	26	auditing	auditing	NOUN
ajbmeb-291	240	27	in	in	ADP
ajbmeb-291	240	28	achieving	achieve	VERB
ajbmeb-291	240	29	corporate	corporate	ADJ
ajbmeb-291	240	30	governance	governance	NOUN
ajbmeb-291	240	31	for	for	ADP
ajbmeb-291	240	32	internal	internal	ADJ
ajbmeb-291	240	33	auditors	auditor	NOUN
ajbmeb-291	240	34	are	be	AUX
ajbmeb-291	240	35	attributed	attribute	VERB
ajbmeb-291	240	36	to	to	ADP
ajbmeb-291	240	37	the	the	DET
ajbmeb-291	240	38	following	follow	VERB
ajbmeb-291	240	39	personal	personal	ADJ
ajbmeb-291	240	40	variables	variable	NOUN
ajbmeb-291	240	41	(	(	PUNCT
ajbmeb-291	240	42	educational	educational	ADJ
ajbmeb-291	240	43	qualification	qualification	NOUN
ajbmeb-291	240	44	,	,	PUNCT
ajbmeb-291	240	45	functional	functional	ADJ
ajbmeb-291	240	46	class	class	NOUN
ajbmeb-291	240	47	,	,	PUNCT
ajbmeb-291	240	48	age	age	NOUN
ajbmeb-291	240	49	,	,	PUNCT
ajbmeb-291	240	50	number	number	NOUN
ajbmeb-291	240	51	of	of	ADP
ajbmeb-291	240	52	years	year	NOUN
ajbmeb-291	240	53	of	of	ADP
ajbmeb-291	240	54	experience	experience	NOUN
ajbmeb-291	240	55	)	)	PUNCT
ajbmeb-291	240	56	,	,	PUNCT
ajbmeb-291	240	57	exceptacademic	exceptacademic	ADJ
ajbmeb-291	240	58	specializationwhere	specializationwhere	ADV
ajbmeb-291	240	59	there	there	PRON
ajbmeb-291	240	60	were	be	VERB
ajbmeb-291	240	61	statistically	statistically	ADV
ajbmeb-291	240	62	significant	significant	ADJ
ajbmeb-291	240	63	differences	difference	NOUN
ajbmeb-291	240	64	between	between	ADP
ajbmeb-291	240	65	the	the	DET
ajbmeb-291	240	66	average	average	ADJ
ajbmeb-291	240	67	responses	response	NOUN
ajbmeb-291	240	68	of	of	ADP
ajbmeb-291	240	69	the	the	DET
ajbmeb-291	240	70	respondents.thus	respondents.thu	NOUN
ajbmeb-291	240	71	,	,	PUNCT
ajbmeb-291	240	72	it	it	PRON
ajbmeb-291	240	73	appears	appear	VERB
ajbmeb-291	240	74	that	that	SCONJ
ajbmeb-291	240	75	there	there	PRON
ajbmeb-291	240	76	is	be	VERB
ajbmeb-291	240	77	nostatistically	nostatistically	ADV
ajbmeb-291	240	78	significant	significant	ADJ
ajbmeb-291	240	79	effectinperceptionsworkers	effectinperceptionsworker	NOUN
ajbmeb-291	240	80	in	in	ADP
ajbmeb-291	240	81	public	public	ADJ
ajbmeb-291	240	82	production	production	NOUN
ajbmeb-291	240	83	companiestoimpact	companiestoimpact	NOUN
ajbmeb-291	240	84	of	of	ADP
ajbmeb-291	240	85	internal	internal	ADJ
ajbmeb-291	240	86	auditcorporate	auditcorporate	ADJ
ajbmeb-291	240	87	governance	governance	NOUN
ajbmeb-291	240	88	due	due	ADP
ajbmeb-291	240	89	to	to	ADP
ajbmeb-291	240	90	variables	variables	PRON
ajbmeb-291	240	91	demographic	demographic	ADJ
ajbmeb-291	240	92	(	(	PUNCT
ajbmeb-291	240	93	age	age	NOUN
ajbmeb-291	240	94	,	,	PUNCT
ajbmeb-291	240	95	degree	degree	NOUN
ajbmeb-291	240	96	functional	functional	ADJ
ajbmeb-291	240	97	,	,	PUNCT
ajbmeb-291	240	98	qualification	qualification	NOUN
ajbmeb-291	240	99	scientific	scientific	ADJ
ajbmeb-291	240	100	,	,	PUNCT
ajbmeb-291	240	101	number	number	NOUN
ajbmeb-291	240	102	years	year	NOUN
ajbmeb-291	240	103	experience	experience	NOUN
ajbmeb-291	240	104	functional	functional	ADJ
ajbmeb-291	240	105	,	,	PUNCT
ajbmeb-291	240	106	specialization	specialization	NOUN
ajbmeb-291	240	107	academic	academic	NOUN
ajbmeb-291	240	108	)	)	PUNCT
ajbmeb-291	240	109	.	.	PUNCT
ajbmeb-291	241	1	whereaseffect	whereaseffect	PROPN
ajbmeb-291	241	2	sizeto	sizeto	VERB
ajbmeb-291	241	3	measure	measure	NOUN
ajbmeb-291	241	4	the	the	DET
ajbmeb-291	241	5	impact	impact	NOUN
ajbmeb-291	241	6	of	of	ADP
ajbmeb-291	241	7	the	the	DET
ajbmeb-291	241	8	internal	internal	ADJ
ajbmeb-291	241	9	audit	audit	NOUN
ajbmeb-291	241	10	process	process	NOUN
ajbmeb-291	241	11	onzgovernance	onzgovernance	NOUN
ajbmeb-291	241	12	in	in	ADP
ajbmeb-291	241	13	the	the	DET
ajbmeb-291	241	14	companies	company	NOUN
ajbmeb-291	241	15	under	under	ADP
ajbmeb-291	241	16	study	study	NOUN
ajbmeb-291	241	17	,	,	PUNCT
ajbmeb-291	241	18	which	which	PRON
ajbmeb-291	241	19	are	be	AUX
ajbmeb-291	241	20	the	the	DET
ajbmeb-291	241	21	public	public	ADJ
ajbmeb-291	241	22	production	production	NOUN
ajbmeb-291	241	23	companies	company	NOUN
ajbmeb-291	241	24	in	in	ADP
ajbmeb-291	241	25	iraq	iraq	PROPN
ajbmeb-291	241	26	,	,	PUNCT
ajbmeb-291	241	27	ranges	range	VERB
ajbmeb-291	241	28	between0.723and	between0.723and	PUNCT
ajbmeb-291	241	29	the1.645	the1.645	NOUN
ajbmeb-291	241	30	,	,	PUNCT
ajbmeb-291	241	31	from	from	ADP
ajbmeb-291	241	32	medium	medium	ADJ
ajbmeb-291	241	33	to	to	ADP
ajbmeb-291	241	34	very	very	ADV
ajbmeb-291	241	35	large	large	ADJ
ajbmeb-291	241	36	.	.	PUNCT
ajbmeb-291	242	1	in	in	ADP
ajbmeb-291	242	2	light	light	NOUN
ajbmeb-291	242	3	of	of	ADP
ajbmeb-291	242	4	these	these	DET
ajbmeb-291	242	5	results	result	NOUN
ajbmeb-291	242	6	we	we	PRON
ajbmeb-291	242	7	recommendwith	recommendwith	VERB
ajbmeb-291	242	8	the	the	DET
ajbmeb-291	242	9	following	following	NOUN
ajbmeb-291	242	10	:	:	PUNCT
ajbmeb-291	242	11	−	−	PROPN
ajbmeb-291	242	12	necessity	necessity	NOUN
ajbmeb-291	242	13	expansion	expansion	NOUN
ajbmeb-291	242	14	function	function	NOUN
ajbmeb-291	242	15	audit	audit	NOUN
ajbmeb-291	242	16	procedure	procedure	NOUN
ajbmeb-291	242	17	and	and	CCONJ
ajbmeb-291	242	18	expand	expand	VERB
ajbmeb-291	242	19	it	it	PRON
ajbmeb-291	242	20	to	to	PART
ajbmeb-291	242	21	fit	fit	VERB
ajbmeb-291	242	22	in	in	ADP
ajbmeb-291	242	23	environment	environment	NOUN
ajbmeb-291	242	24	governance	governance	NOUN
ajbmeb-291	242	25	companies	company	NOUN
ajbmeb-291	242	26	modern.include	modern.include	ADJ
ajbmeb-291	242	27	jobs	job	NOUN
ajbmeb-291	242	28	traditional	traditional	VERB
ajbmeb-291	242	29	the	the	DET
ajbmeb-291	242	30	four	four	NUM
ajbmeb-291	242	31	to	to	PART
ajbmeb-291	242	32	check	check	VERB
ajbmeb-291	242	33	procedure	procedure	NOUN
ajbmeb-291	242	34	function	function	NOUN
ajbmeb-291	242	35	supervisory	supervisory	NOUN
ajbmeb-291	242	36	and	and	CCONJ
ajbmeb-291	242	37	a	a	DET
ajbmeb-291	242	38	job	job	NOUN
ajbmeb-291	242	39	censorship	censorship	NOUN
ajbmeb-291	242	40	and	and	CCONJ
ajbmeb-291	242	41	a	a	DET
ajbmeb-291	242	42	job	job	NOUN
ajbmeb-291	242	43	evaluation	evaluation	NOUN
ajbmeb-291	242	44	and	and	CCONJ
ajbmeb-291	242	45	the	the	DET
ajbmeb-291	242	46	job	job	NOUN
ajbmeb-291	242	47	advisory	advisory	NOUN
ajbmeb-291	242	48	.	.	PUNCT
ajbmeb-291	243	1	−	−	PROPN
ajbmeb-291	243	2	necessity	necessity	NOUN
ajbmeb-291	243	3	that	that	SCONJ
ajbmeb-291	243	4	target	target	VERB
ajbmeb-291	243	5	audit	audit	NOUN
ajbmeb-291	243	6	procedure	procedure	NOUN
ajbmeb-291	243	7	addition	addition	NOUN
ajbmeb-291	243	8	values	value	NOUN
ajbmeb-291	243	9	to	to	ADP
ajbmeb-291	243	10	me	i	PRON
ajbmeb-291	243	11	business	business	NOUN
ajbmeb-291	243	12	,	,	PUNCT
ajbmeb-291	243	13	as	as	SCONJ
ajbmeb-291	243	14	function	function	VERB
ajbmeb-291	243	15	the	the	DET
ajbmeb-291	243	16	basic	basic	ADJ
ajbmeb-291	243	17	to	to	PART
ajbmeb-291	243	18	check	check	VERB
ajbmeb-291	243	19	procedure	procedure	NOUN
ajbmeb-291	243	20	existing	exist	VERB
ajbmeb-291	243	21	on	on	ADP
ajbmeb-291	243	22	me	i	PRON
ajbmeb-291	243	23	governance	governance	NOUN
ajbmeb-291	243	24	companies	company	NOUN
ajbmeb-291	243	25	should	should	AUX
ajbmeb-291	243	26	that	that	PRON
ajbmeb-291	243	27	be	be	AUX
ajbmeb-291	243	28	without	without	ADP
ajbmeb-291	243	29	doubt	doubt	NOUN
ajbmeb-291	243	30	addition	addition	NOUN
ajbmeb-291	243	31	values	value	NOUN
ajbmeb-291	243	32	.	.	PUNCT
ajbmeb-291	244	1	−	−	NOUN
ajbmeb-291	244	2	necessity	necessity	NOUN
ajbmeb-291	244	3	that	that	PRON
ajbmeb-291	244	4	takes	take	VERB
ajbmeb-291	244	5	application	application	NOUN
ajbmeb-291	244	6	principles	principle	NOUN
ajbmeb-291	244	7	governance	governance	NOUN
ajbmeb-291	244	8	in	in	ADP
ajbmeb-291	244	9	consideration	consideration	NOUN
ajbmeb-291	244	10	effect	effect	NOUN
ajbmeb-291	245	1	the	the	DET
ajbmeb-291	245	2	changes	change	NOUN
ajbmeb-291	245	3	environmental	environmental	ADJ
ajbmeb-291	245	4	that	that	PRON
ajbmeb-291	245	5	pass	pass	VERB
ajbmeb-291	245	6	changes	change	NOUN
ajbmeb-291	245	7	a	a	DET
ajbmeb-291	245	8	quick	quick	ADJ
ajbmeb-291	245	9	and	and	CCONJ
ajbmeb-291	245	10	continuous	continuous	ADJ
ajbmeb-291	245	11	in	in	ADP
ajbmeb-291	245	12	all	all	DET
ajbmeb-291	245	13	aspects	aspect	NOUN
ajbmeb-291	245	14	economic	economic	ADJ
ajbmeb-291	245	15	and	and	CCONJ
ajbmeb-291	245	16	political	political	ADJ
ajbmeb-291	245	17	social	social	ADJ
ajbmeb-291	245	18	.	.	PUNCT
ajbmeb-291	246	1	−	−	NOUN
ajbmeb-291	246	2	necessity	necessity	NOUN
ajbmeb-291	246	3	detection	detection	NOUN
ajbmeb-291	246	4	about	about	ADP
ajbmeb-291	246	5	data	datum	NOUN
ajbmeb-291	246	6	discloser	discloser	NOUN
ajbmeb-291	246	7	about	about	ADP
ajbmeb-291	246	8	her	she	PRON
ajbmeb-291	246	9	in	in	ADP
ajbmeb-291	246	10	a	a	DET
ajbmeb-291	246	11	way	way	NOUN
ajbmeb-291	246	12	honest	honest	ADJ
ajbmeb-291	246	13	and	and	CCONJ
ajbmeb-291	246	14	fair	fair	ADJ
ajbmeb-291	246	15	and	and	CCONJ
ajbmeb-291	246	16	objective	objective	ADJ
ajbmeb-291	246	17	between	between	ADP
ajbmeb-291	246	18	all	all	DET
ajbmeb-291	246	19	contributors	contributor	NOUN
ajbmeb-291	246	20	and	and	CCONJ
ajbmeb-291	246	21	owners	owner	NOUN
ajbmeb-291	246	22	interest	interest	NOUN
ajbmeb-291	246	23	in	in	ADP
ajbmeb-291	246	24	the	the	DET
ajbmeb-291	246	25	time	time	NOUN
ajbmeb-291	246	26	the	the	DET
ajbmeb-291	246	27	appropriate	appropriate	ADJ
ajbmeb-291	246	28	and	and	CCONJ
ajbmeb-291	246	29	without	without	ADP
ajbmeb-291	246	30	delay	delay	NOUN
ajbmeb-291	246	31	.	.	PUNCT
ajbmeb-291	247	1	−	−	NOUN
ajbmeb-291	248	1	on	on	ADP
ajbmeb-291	248	2	me	i	PRON
ajbmeb-291	248	3	a	a	DET
ajbmeb-291	248	4	committee	committee	NOUN
ajbmeb-291	248	5	audit	audit	NOUN
ajbmeb-291	248	6	construction	construction	NOUN
ajbmeb-291	248	7	function	function	NOUN
ajbmeb-291	248	8	audit	audit	NOUN
ajbmeb-291	248	9	internal	internal	ADJ
ajbmeb-291	248	10	characterized	characterize	VERB
ajbmeb-291	248	11	independently	independently	ADV
ajbmeb-291	248	12	and	and	CCONJ
ajbmeb-291	248	13	advance	advance	NOUN
ajbmeb-291	248	14	evaluation	evaluation	NOUN
ajbmeb-291	248	15	controlled	control	VERB
ajbmeb-291	248	16	internal	internal	ADJ
ajbmeb-291	248	17	and	and	CCONJ
ajbmeb-291	248	18	issues	issue	NOUN
ajbmeb-291	248	19	other	other	ADJ
ajbmeb-291	248	20	with	with	ADP
ajbmeb-291	248	21	a	a	DET
ajbmeb-291	248	22	goal	goal	NOUN
ajbmeb-291	248	23	a	a	DET
ajbmeb-291	248	24	plus	plus	CCONJ
ajbmeb-291	248	25	effectiveness	effectiveness	NOUN
ajbmeb-291	248	26	a	a	DET
ajbmeb-291	248	27	committee	committee	NOUN
ajbmeb-291	248	28	audit	audit	NOUN
ajbmeb-291	248	29	quality	quality	NOUN
ajbmeb-291	248	30	reports	report	NOUN
ajbmeb-291	248	31	finance	finance	NOUN
ajbmeb-291	248	32	.	.	PUNCT
ajbmeb-291	249	1	the	the	DET
ajbmeb-291	249	2	reviewer	reviewer	NOUN
ajbmeb-291	249	3	1	1	X
ajbmeb-291	249	4	.	.	PUNCT
ajbmeb-291	249	5	mustafa	mustafa	PROPN
ajbmeb-291	249	6	muhammad	muhammad	PROPN
ajbmeb-291	249	7	siddiq	siddiq	PROPN
ajbmeb-291	249	8	,	,	PUNCT
ajbmeb-291	249	9	muhammad	muhammad	PROPN
ajbmeb-291	249	10	hussein	hussein	PROPN
ajbmeb-291	249	11	ali	ali	PROPN
ajbmeb-291	249	12	al	al	PROPN
ajbmeb-291	249	13	-	-	PUNCT
ajbmeb-291	249	14	sawaf	sawaf	PROPN
ajbmeb-291	249	15	,	,	PUNCT
ajbmeb-291	249	16	and	and	CCONJ
ajbmeb-291	249	17	jassim	jassim	PROPN
ajbmeb-291	249	18	muhammad	muhammad	PROPN
ajbmeb-291	249	19	hesso	hesso	PROPN
ajbmeb-291	249	20	(	(	PUNCT
ajbmeb-291	249	21	2016	2016	NUM
ajbmeb-291	249	22	)	)	PUNCT
ajbmeb-291	249	23	,	,	PUNCT
ajbmeb-291	249	24	“	"	PUNCT
ajbmeb-291	249	25	activating	activate	VERB
ajbmeb-291	249	26	the	the	DET
ajbmeb-291	249	27	role	role	NOUN
ajbmeb-291	249	28	of	of	ADP
ajbmeb-291	249	29	internal	internal	ADJ
ajbmeb-291	249	30	audit	audit	NOUN
ajbmeb-291	249	31	in	in	ADP
ajbmeb-291	249	32	the	the	DET
ajbmeb-291	249	33	framework	framework	NOUN
ajbmeb-291	249	34	of	of	ADP
ajbmeb-291	249	35	corporate	corporate	ADJ
ajbmeb-291	249	36	governance	governance	NOUN
ajbmeb-291	249	37	:	:	PUNCT
ajbmeb-291	249	38	a	a	DET
ajbmeb-291	249	39	field	field	NOUN
ajbmeb-291	249	40	study	study	NOUN
ajbmeb-291	249	41	of	of	ADP
ajbmeb-291	249	42	a	a	DET
ajbmeb-291	249	43	number	number	NOUN
ajbmeb-291	249	44	of	of	ADP
ajbmeb-291	249	45	private	private	ADJ
ajbmeb-291	249	46	banks	bank	NOUN
ajbmeb-291	249	47	in	in	ADP
ajbmeb-291	249	48	nineveh	nineveh	PROPN
ajbmeb-291	249	49	governorate	governorate	PROPN
ajbmeb-291	249	50	,	,	PUNCT
ajbmeb-291	249	51	”	"	PUNCT
ajbmeb-291	249	52	al	al	PROPN
ajbmeb-291	249	53	-	-	PUNCT
ajbmeb-291	249	54	taqni	taqni	PROPN
ajbmeb-291	249	55	magazine	magazine	NOUN
ajbmeb-291	249	56	,	,	PUNCT
ajbmeb-291	249	57	issue	issue	NOUN
ajbmeb-291	249	58	(	(	PUNCT
ajbmeb-291	249	59	29	29	NUM
ajbmeb-291	249	60	)	)	PUNCT
ajbmeb-291	249	61	,	,	PUNCT
ajbmeb-291	249	62	issue	issue	NOUN
ajbmeb-291	249	63	(	(	PUNCT
ajbmeb-291	249	64	1	1	NUM
ajbmeb-291	249	65	)	)	PUNCT
ajbmeb-291	249	66	.	.	PUNCT
ajbmeb-291	250	1	2	2	X
ajbmeb-291	250	2	.	.	X
ajbmeb-291	250	3	fatehaza	fatehaza	PROPN
ajbmeb-291	250	4	ali	ali	PROPN
ajbmeb-291	250	5	belkacem	belkacem	PROPN
ajbmeb-291	250	6	,	,	PUNCT
ajbmeb-291	250	7	(	(	PUNCT
ajbmeb-291	250	8	2019	2019	NUM
ajbmeb-291	250	9	)	)	PUNCT
ajbmeb-291	250	10	,	,	PUNCT
ajbmeb-291	250	11	“	"	PUNCT
ajbmeb-291	250	12	the	the	DET
ajbmeb-291	250	13	role	role	NOUN
ajbmeb-291	250	14	of	of	ADP
ajbmeb-291	250	15	internal	internal	ADJ
ajbmeb-291	250	16	audit	audit	NOUN
ajbmeb-291	250	17	in	in	ADP
ajbmeb-291	250	18	activating	activate	VERB
ajbmeb-291	250	19	corporate	corporate	ADJ
ajbmeb-291	250	20	governance	governance	NOUN
ajbmeb-291	250	21	:	:	PUNCT
ajbmeb-291	250	22	a	a	DET
ajbmeb-291	250	23	case	case	NOUN
ajbmeb-291	250	24	study	study	NOUN
ajbmeb-291	250	25	of	of	ADP
ajbmeb-291	250	26	the	the	DET
ajbmeb-291	250	27	algeria	algeria	PROPN
ajbmeb-291	250	28	telecom	telecom	PROPN
ajbmeb-291	250	29	corporation	corporation	PROPN
ajbmeb-291	250	30	in	in	ADP
ajbmeb-291	250	31	el	el	PROPN
ajbmeb-291	250	32	oued	oued	PROPN
ajbmeb-291	250	33	”	"	PUNCT
ajbmeb-291	250	34	,	,	PUNCT
ajbmeb-291	250	35	unpublished	unpublished	ADJ
ajbmeb-291	250	36	master	master	NOUN
ajbmeb-291	250	37	thesis	thesis	NOUN
ajbmeb-291	250	38	,	,	PUNCT
ajbmeb-291	250	39	kasdi	kasdi	NOUN
ajbmeb-291	250	40	merbah	merbah	VERB
ajbmeb-291	250	41	ouargla	ouargla	PROPN
ajbmeb-291	250	42	university	university	PROPN
ajbmeb-291	250	43	,	,	PUNCT
ajbmeb-291	250	44	ouargla	ouargla	PROPN
ajbmeb-291	250	45	,	,	PUNCT
ajbmeb-291	250	46	algeria	algeria	PROPN
ajbmeb-291	250	47	.	.	PUNCT
ajbmeb-291	251	1	3	3	X
ajbmeb-291	251	2	.	.	X
ajbmeb-291	251	3	safia	safia	PROPN
ajbmeb-291	251	4	yakhlef	yakhlef	PROPN
ajbmeb-291	251	5	and	and	CCONJ
ajbmeb-291	251	6	jabor	jabor	PROPN
ajbmeb-291	251	7	ali	ali	PROPN
ajbmeb-291	251	8	sayeh(2014),"requirements	sayeh(2014),"requirements	PROPN
ajbmeb-291	251	9	for	for	ADP
ajbmeb-291	251	10	improving	improve	VERB
ajbmeb-291	251	11	the	the	DET
ajbmeb-291	251	12	quality	quality	NOUN
ajbmeb-291	251	13	of	of	ADP
ajbmeb-291	251	14	internal	internal	ADJ
ajbmeb-291	251	15	auditing	auditing	NOUN
ajbmeb-291	251	16	in	in	ADP
ajbmeb-291	251	17	order	order	NOUN
ajbmeb-291	251	18	to	to	PART
ajbmeb-291	251	19	establish	establish	VERB
ajbmeb-291	251	20	the	the	DET
ajbmeb-291	251	21	proper	proper	ADJ
ajbmeb-291	251	22	application	application	NOUN
ajbmeb-291	251	23	of	of	ADP
ajbmeb-291	251	24	corporate	corporate	ADJ
ajbmeb-291	251	25	governance.management	governance.management	PROPN
ajbmeb-291	251	26	and	and	CCONJ
ajbmeb-291	251	27	economics	economic	NOUN
ajbmeb-291	251	28	research	research	NOUN
ajbmeb-291	251	29	journal	journal	PROPN
ajbmeb-291	251	30	,	,	PUNCT
ajbmeb-291	251	31	volume	volume	NOUN
ajbmeb-291	251	32	(	(	PUNCT
ajbmeb-291	251	33	1	1	NUM
ajbmeb-291	251	34	)	)	PUNCT
ajbmeb-291	251	35	,	,	PUNCT
ajbmeb-291	251	36	issue	issue	NOUN
ajbmeb-291	251	37	(	(	PUNCT
ajbmeb-291	251	38	2	2	NUM
ajbmeb-291	251	39	)	)	PUNCT
ajbmeb-291	251	40	.	.	PUNCT
ajbmeb-291	252	1	4	4	X
ajbmeb-291	252	2	.	.	X
ajbmeb-291	252	3	aziz	aziz	PROPN
ajbmeb-291	252	4	logani	logani	PROPN
ajbmeb-291	252	5	,	,	PUNCT
ajbmeb-291	252	6	and	and	CCONJ
ajbmeb-291	252	7	moufida	moufida	PROPN
ajbmeb-291	252	8	issayahyaawi	issayahyaawi	NOUN
ajbmeb-291	252	9	(	(	PUNCT
ajbmeb-291	252	10	2021	2021	NUM
ajbmeb-291	252	11	)	)	PUNCT
ajbmeb-291	252	12	,	,	PUNCT
ajbmeb-291	252	13	"	"	PUNCT
ajbmeb-291	252	14	the	the	DET
ajbmeb-291	252	15	role	role	NOUN
ajbmeb-291	252	16	of	of	ADP
ajbmeb-291	252	17	internal	internal	ADJ
ajbmeb-291	252	18	audit	audit	NOUN
ajbmeb-291	252	19	in	in	ADP
ajbmeb-291	252	20	activating	activate	VERB
ajbmeb-291	252	21	corporate	corporate	ADJ
ajbmeb-291	252	22	governance	governance	NOUN
ajbmeb-291	252	23	:	:	PUNCT
ajbmeb-291	252	24	a	a	DET
ajbmeb-291	252	25	case	case	NOUN
ajbmeb-291	252	26	study	study	NOUN
ajbmeb-291	252	27	of	of	ADP
ajbmeb-291	252	28	a	a	DET
ajbmeb-291	252	29	group	group	NOUN
ajbmeb-291	252	30	of	of	ADP
ajbmeb-291	252	31	economic	economic	ADJ
ajbmeb-291	252	32	institutions",journal	institutions",journal	NOUN
ajbmeb-291	252	33	of	of	ADP
ajbmeb-291	252	34	financial	financial	ADJ
ajbmeb-291	252	35	,	,	PUNCT
ajbmeb-291	252	36	accounting	accounting	NOUN
ajbmeb-291	252	37	american	american	PROPN
ajbmeb-291	252	38	journal	journal	PROPN
ajbmeb-291	252	39	of	of	ADP
ajbmeb-291	252	40	business	business	NOUN
ajbmeb-291	252	41	management	management	NOUN
ajbmeb-291	252	42	,	,	PUNCT
ajbmeb-291	252	43	economics	economic	NOUN
ajbmeb-291	252	44	and	and	CCONJ
ajbmeb-291	252	45	banking	banking	NOUN
ajbmeb-291	252	46	volume	volume	NOUN
ajbmeb-291	252	47	7	7	NUM
ajbmeb-291	252	48	,	,	PUNCT
ajbmeb-291	252	49	dec	dec	PROPN
ajbmeb-291	252	50	.	.	PROPN
ajbmeb-291	252	51	,	,	PUNCT
ajbmeb-291	252	52	2022	2022	NUM
ajbmeb-291	252	53	p	p	NOUN
ajbmeb-291	252	54	a	a	PRON
ajbmeb-291	252	55	g	g	NOUN
ajbmeb-291	252	56	e	e	PROPN
ajbmeb-291	252	57	|	|	ADV
ajbmeb-291	252	58	96	96	NUM
ajbmeb-291	252	59	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-291	252	60	and	and	CCONJ
ajbmeb-291	252	61	administrative	administrative	ADJ
ajbmeb-291	252	62	studies	study	NOUN
ajbmeb-291	252	63	,	,	PUNCT
ajbmeb-291	252	64	university	university	NOUN
ajbmeb-291	252	65	of	of	ADP
ajbmeb-291	252	66	larbi	larbi	PROPN
ajbmeb-291	252	67	ben	ben	PROPN
ajbmeb-291	252	68	m'hidi	m'hidi	PROPN
ajbmeb-291	252	69	oum	oum	PROPN
ajbmeb-291	252	70	el	el	PROPN
ajbmeb-291	252	71	bouaghi	bouaghi	PROPN
ajbmeb-291	252	72	laboratory	laboratory	PROPN
ajbmeb-291	252	73	of	of	ADP
ajbmeb-291	252	74	finance	finance	NOUN
ajbmeb-291	252	75	,	,	PUNCT
ajbmeb-291	252	76	accounting	accounting	NOUN
ajbmeb-291	252	77	,	,	PUNCT
ajbmeb-291	252	78	taxation	taxation	NOUN
ajbmeb-291	252	79	and	and	CCONJ
ajbmeb-291	252	80	insurancevolume	insurancevolume	NOUN
ajbmeb-291	252	81	(	(	PUNCT
ajbmeb-291	252	82	8)	8)	NUM
ajbmeb-291	252	83	,	,	PUNCT
ajbmeb-291	252	84	issue	issue	NOUN
ajbmeb-291	252	85	(	(	PUNCT
ajbmeb-291	252	86	1	1	NUM
ajbmeb-291	252	87	)	)	PUNCT
ajbmeb-291	252	88	.	.	PUNCT
ajbmeb-291	253	1	5	5	X
ajbmeb-291	253	2	.	.	X
ajbmeb-291	253	3	muhammad	muhammad	PROPN
ajbmeb-291	253	4	mohsen	mohsen	PROPN
ajbmeb-291	253	5	awad	awad	PROPN
ajbmeb-291	253	6	imitated(2018)the	imitated(2018)the	DET
ajbmeb-291	253	7	role	role	NOUN
ajbmeb-291	253	8	of	of	ADP
ajbmeb-291	253	9	the	the	DET
ajbmeb-291	253	10	internal	internal	ADJ
ajbmeb-291	253	11	auditor	auditor	NOUN
ajbmeb-291	253	12	to	to	PART
ajbmeb-291	253	13	activate	activate	VERB
ajbmeb-291	253	14	the	the	DET
ajbmeb-291	253	15	principles	principle	NOUN
ajbmeb-291	253	16	of	of	ADP
ajbmeb-291	253	17	corporate	corporate	ADJ
ajbmeb-291	253	18	governance	governance	NOUN
ajbmeb-291	253	19	and	and	CCONJ
ajbmeb-291	253	20	the	the	DET
ajbmeb-291	253	21	positive	positive	ADJ
ajbmeb-291	253	22	effects	effect	NOUN
ajbmeb-291	253	23	reflected	reflect	VERB
ajbmeb-291	253	24	on	on	ADP
ajbmeb-291	253	25	the	the	DET
ajbmeb-291	253	26	performance	performance	NOUN
ajbmeb-291	253	27	of	of	ADP
ajbmeb-291	253	28	companies	company	NOUN
ajbmeb-291	253	29	:	:	PUNCT
ajbmeb-291	253	30	a	a	DET
ajbmeb-291	253	31	theoretical	theoretical	ADJ
ajbmeb-291	253	32	studyjournal	studyjournal	NOUN
ajbmeb-291	253	33	of	of	ADP
ajbmeb-291	253	34	financial	financial	ADJ
ajbmeb-291	253	35	and	and	CCONJ
ajbmeb-291	253	36	commercial	commercial	ADJ
ajbmeb-291	253	37	research	research	NOUN
ajbmeb-291	253	38	,	,	PUNCT
ajbmeb-291	253	39	faculty	faculty	NOUN
ajbmeb-291	253	40	of	of	ADP
ajbmeb-291	253	41	commerce	commerce	PROPN
ajbmeb-291	253	42	,	,	PUNCT
ajbmeb-291	253	43	port	port	NOUN
ajbmeb-291	253	44	said	say	VERB
ajbmeb-291	253	45	university	university	NOUN
ajbmeb-291	253	46	,	,	PUNCT
ajbmeb-291	253	47	volume	volume	NOUN
ajbmeb-291	253	48	(	(	PUNCT
ajbmeb-291	253	49	20	20	NUM
ajbmeb-291	253	50	)	)	PUNCT
ajbmeb-291	253	51	,	,	PUNCT
ajbmeb-291	253	52	issue	issue	NOUN
ajbmeb-291	253	53	(	(	PUNCT
ajbmeb-291	253	54	1	1	NUM
ajbmeb-291	253	55	)	)	PUNCT
ajbmeb-291	253	56	.	.	PUNCT
ajbmeb-291	254	1	6	6	X
ajbmeb-291	254	2	.	.	X
ajbmeb-291	254	3	essam	essam	PROPN
ajbmeb-291	254	4	mohamedal	mohamedal	NOUN
ajbmeb-291	254	5	-	-	PUNCT
ajbmeb-291	254	6	taweel	taweel	NOUN
ajbmeb-291	254	7	,	,	PUNCT
ajbmeb-291	254	8	(	(	PUNCT
ajbmeb-291	254	9	2018	2018	NUM
ajbmeb-291	254	10	)	)	PUNCT
ajbmeb-291	254	11	,	,	PUNCT
ajbmeb-291	254	12	the	the	DET
ajbmeb-291	254	13	effect	effect	NOUN
ajbmeb-291	254	14	of	of	ADP
ajbmeb-291	254	15	integration	integration	NOUN
ajbmeb-291	254	16	between	between	ADP
ajbmeb-291	254	17	the	the	DET
ajbmeb-291	254	18	application	application	NOUN
ajbmeb-291	254	19	of	of	ADP
ajbmeb-291	254	20	governance	governance	NOUN
ajbmeb-291	254	21	rules	rule	NOUN
ajbmeb-291	254	22	and	and	CCONJ
ajbmeb-291	254	23	audit	audit	VERB
ajbmeb-291	254	24	quality	quality	NOUN
ajbmeb-291	254	25	in	in	ADP
ajbmeb-291	254	26	controlling	control	VERB
ajbmeb-291	254	27	the	the	DET
ajbmeb-291	254	28	practice	practice	NOUN
ajbmeb-291	254	29	of	of	ADP
ajbmeb-291	254	30	earnings	earning	NOUN
ajbmeb-291	254	31	management.journal	management.journal	ADJ
ajbmeb-291	254	32	of	of	ADP
ajbmeb-291	254	33	financial	financial	ADJ
ajbmeb-291	254	34	,	,	PUNCT
ajbmeb-291	254	35	accounting	accounting	NOUN
ajbmeb-291	254	36	and	and	CCONJ
ajbmeb-291	254	37	administrative	administrative	ADJ
ajbmeb-291	254	38	studies	study	NOUN
ajbmeb-291	254	39	,	,	PUNCT
ajbmeb-291	254	40	issue	issue	NOUN
ajbmeb-291	254	41	(	(	PUNCT
ajbmeb-291	254	42	1	1	NUM
ajbmeb-291	254	43	)	)	PUNCT
ajbmeb-291	254	44	.	.	PUNCT
ajbmeb-291	255	1	7	7	X
ajbmeb-291	255	2	.	.	X
ajbmeb-291	255	3	muhammad	muhammad	PROPN
ajbmeb-291	255	4	matar	matar	PROPN
ajbmeb-291	255	5	and	and	CCONJ
ajbmeb-291	255	6	abdel	abdel	PROPN
ajbmeb-291	255	7	nasser	nasser	PROPN
ajbmeb-291	255	8	nour	nour	PROPN
ajbmeb-291	255	9	,	,	PUNCT
ajbmeb-291	255	10	(	(	PUNCT
ajbmeb-291	255	11	2007	2007	NUM
ajbmeb-291	255	12	)	)	PUNCT
ajbmeb-291	255	13	,	,	PUNCT
ajbmeb-291	255	14	“	"	PUNCT
ajbmeb-291	255	15	the	the	DET
ajbmeb-291	255	16	extent	extent	NOUN
ajbmeb-291	255	17	to	to	PART
ajbmeb-291	255	18	which	which	PRON
ajbmeb-291	255	19	jordanian	jordanian	ADJ
ajbmeb-291	255	20	public	public	ADJ
ajbmeb-291	255	21	shareholding	shareholding	NOUN
ajbmeb-291	255	22	companies	company	NOUN
ajbmeb-291	255	23	adhere	adhere	VERB
ajbmeb-291	255	24	to	to	ADP
ajbmeb-291	255	25	the	the	DET
ajbmeb-291	255	26	principles	principle	NOUN
ajbmeb-291	255	27	of	of	ADP
ajbmeb-291	255	28	corporate	corporate	ADJ
ajbmeb-291	255	29	governance	governance	NOUN
ajbmeb-291	255	30	,	,	PUNCT
ajbmeb-291	255	31	”	"	PUNCT
ajbmeb-291	255	32	the	the	DET
ajbmeb-291	255	33	jordanian	jordanian	ADJ
ajbmeb-291	255	34	journal	journal	NOUN
ajbmeb-291	255	35	of	of	ADP
ajbmeb-291	255	36	business	business	PROPN
ajbmeb-291	255	37	administration	administration	PROPN
ajbmeb-291	255	38	,	,	PUNCT
ajbmeb-291	255	39	volume	volume	NOUN
ajbmeb-291	255	40	(	(	PUNCT
ajbmeb-291	255	41	3	3	NUM
ajbmeb-291	255	42	)	)	PUNCT
ajbmeb-291	255	43	,	,	PUNCT
ajbmeb-291	255	44	issue	issue	NOUN
ajbmeb-291	255	45	(	(	PUNCT
ajbmeb-291	255	46	1	1	NUM
ajbmeb-291	255	47	)	)	PUNCT
ajbmeb-291	255	48	,	,	PUNCT
ajbmeb-291	255	49	amman	amman	PROPN
ajbmeb-291	255	50	,	,	PUNCT
ajbmeb-291	255	51	jordan	jordan	PROPN
ajbmeb-291	255	52	.	.	PROPN
ajbmeb-291	256	1	8	8	X
ajbmeb-291	256	2	.	.	PUNCT
ajbmeb-291	256	3	aziz	aziz	PROPN
ajbmeb-291	256	4	logani	logani	PROPN
ajbmeb-291	256	5	,	,	PUNCT
ajbmeb-291	256	6	and	and	CCONJ
ajbmeb-291	256	7	moufida	moufida	PROPN
ajbmeb-291	256	8	issayahyaawi	issayahyaawi	NOUN
ajbmeb-291	256	9	(	(	PUNCT
ajbmeb-291	256	10	2021	2021	NUM
ajbmeb-291	256	11	)	)	PUNCT
ajbmeb-291	256	12	,	,	PUNCT
ajbmeb-291	256	13	"	"	PUNCT
ajbmeb-291	256	14	the	the	DET
ajbmeb-291	256	15	role	role	NOUN
ajbmeb-291	256	16	of	of	ADP
ajbmeb-291	256	17	internal	internal	ADJ
ajbmeb-291	256	18	audit	audit	NOUN
ajbmeb-291	256	19	in	in	ADP
ajbmeb-291	256	20	activating	activate	VERB
ajbmeb-291	256	21	corporate	corporate	ADJ
ajbmeb-291	256	22	governance	governance	NOUN
ajbmeb-291	256	23	:	:	PUNCT
ajbmeb-291	256	24	a	a	DET
ajbmeb-291	256	25	case	case	NOUN
ajbmeb-291	256	26	study	study	NOUN
ajbmeb-291	256	27	of	of	ADP
ajbmeb-291	256	28	a	a	DET
ajbmeb-291	256	29	group	group	NOUN
ajbmeb-291	256	30	of	of	ADP
ajbmeb-291	256	31	economic	economic	ADJ
ajbmeb-291	256	32	institutions",journal	institutions",journal	NOUN
ajbmeb-291	256	33	of	of	ADP
ajbmeb-291	256	34	financial	financial	ADJ
ajbmeb-291	256	35	,	,	PUNCT
ajbmeb-291	256	36	accounting	accounting	NOUN
ajbmeb-291	256	37	and	and	CCONJ
ajbmeb-291	256	38	administrative	administrative	ADJ
ajbmeb-291	256	39	studies	study	NOUN
ajbmeb-291	256	40	,	,	PUNCT
ajbmeb-291	256	41	university	university	NOUN
ajbmeb-291	256	42	of	of	ADP
ajbmeb-291	256	43	larbi	larbi	PROPN
ajbmeb-291	256	44	ben	ben	PROPN
ajbmeb-291	256	45	m'hidi	m'hidi	PROPN
ajbmeb-291	256	46	oum	oum	PROPN
ajbmeb-291	256	47	el	el	PROPN
ajbmeb-291	256	48	bouaghi	bouaghi	PROPN
ajbmeb-291	256	49	laboratory	laboratory	PROPN
ajbmeb-291	256	50	of	of	ADP
ajbmeb-291	256	51	finance	finance	NOUN
ajbmeb-291	256	52	,	,	PUNCT
ajbmeb-291	256	53	accounting	accounting	NOUN
ajbmeb-291	256	54	,	,	PUNCT
ajbmeb-291	256	55	taxation	taxation	NOUN
ajbmeb-291	256	56	and	and	CCONJ
ajbmeb-291	256	57	insurancevolume	insurancevolume	NOUN
ajbmeb-291	256	58	(	(	PUNCT
ajbmeb-291	256	59	8)	8)	NUM
ajbmeb-291	256	60	,	,	PUNCT
ajbmeb-291	256	61	issue	issue	NOUN
ajbmeb-291	256	62	(	(	PUNCT
ajbmeb-291	256	63	1	1	NUM
ajbmeb-291	256	64	)	)	PUNCT
ajbmeb-291	256	65	.	.	PUNCT
ajbmeb-291	257	1	9	9	X
ajbmeb-291	257	2	.	.	X
ajbmeb-291	257	3	al	al	PROPN
ajbmeb-291	257	4	-	-	PUNCT
ajbmeb-291	257	5	ayeb	ayeb	PROPN
ajbmeb-291	257	6	abdel	abdel	PROPN
ajbmeb-291	257	7	-	-	PUNCT
ajbmeb-291	257	8	rahman	rahman	PROPN
ajbmeb-291	257	9	(	(	PUNCT
ajbmeb-291	257	10	2016	2016	NUM
ajbmeb-291	257	11	)	)	PUNCT
ajbmeb-291	257	12	,	,	PUNCT
ajbmeb-291	257	13	"	"	PUNCT
ajbmeb-291	257	14	the	the	DET
ajbmeb-291	257	15	role	role	NOUN
ajbmeb-291	257	16	of	of	ADP
ajbmeb-291	257	17	internal	internal	ADJ
ajbmeb-291	257	18	auditing	auditing	NOUN
ajbmeb-291	257	19	in	in	ADP
ajbmeb-291	257	20	the	the	DET
ajbmeb-291	257	21	proper	proper	ADJ
ajbmeb-291	257	22	practice	practice	NOUN
ajbmeb-291	257	23	of	of	ADP
ajbmeb-291	257	24	corporate	corporate	ADJ
ajbmeb-291	257	25	governance	governance	NOUN
ajbmeb-291	257	26	in	in	ADP
ajbmeb-291	257	27	the	the	DET
ajbmeb-291	257	28	light	light	NOUN
ajbmeb-291	257	29	of	of	ADP
ajbmeb-291	257	30	international	international	ADJ
ajbmeb-291	257	31	standards	standard	NOUN
ajbmeb-291	257	32	for	for	ADP
ajbmeb-291	257	33	the	the	DET
ajbmeb-291	257	34	practice	practice	NOUN
ajbmeb-291	257	35	of	of	ADP
ajbmeb-291	257	36	the	the	DET
ajbmeb-291	257	37	internal	internal	ADJ
ajbmeb-291	257	38	auditing	auditing	NOUN
ajbmeb-291	257	39	profession.journal	profession.journal	PROPN
ajbmeb-291	257	40	of	of	ADP
ajbmeb-291	257	41	economic	economic	ADJ
ajbmeb-291	257	42	sciences	sciences	PROPN
ajbmeb-291	257	43	and	and	CCONJ
ajbmeb-291	257	44	management	management	NOUN
ajbmeb-291	257	45	sciences	science	NOUN
ajbmeb-291	257	46	,	,	PUNCT
ajbmeb-291	257	47	faculty	faculty	NOUN
ajbmeb-291	257	48	of	of	ADP
ajbmeb-291	257	49	economic	economic	ADJ
ajbmeb-291	257	50	and	and	CCONJ
ajbmeb-291	257	51	commercial	commercial	ADJ
ajbmeb-291	257	52	sciences	science	NOUN
ajbmeb-291	257	53	and	and	CCONJ
ajbmeb-291	257	54	sciencessyersetif	sciencessyersetif	VERB
ajbmeb-291	257	55	university1	university1	PROPN
ajbmeb-291	257	56	,	,	PUNCT
ajbmeb-291	257	57	algeria	algeria	PROPN
ajbmeb-291	257	58	,	,	PUNCT
ajbmeb-291	257	59	issue	issue	NOUN
ajbmeb-291	257	60	(	(	PUNCT
ajbmeb-291	257	61	16	16	NUM
ajbmeb-291	257	62	)	)	PUNCT
ajbmeb-291	257	63	.	.	PUNCT
ajbmeb-291	258	1	10	10	NUM
ajbmeb-291	258	2	.	.	X
ajbmeb-291	258	3	mohad	mohad	PROPN
ajbmeb-291	258	4	erweh	erweh	ADV
ajbmeb-291	258	5	,	,	PUNCT
ajbmeb-291	258	6	and	and	CCONJ
ajbmeb-291	258	7	talal	talal	PROPN
ajbmeb-291	258	8	zaghba	zaghba	PROPN
ajbmeb-291	258	9	(	(	PUNCT
ajbmeb-291	258	10	2020	2020	NUM
ajbmeb-291	258	11	)	)	PUNCT
ajbmeb-291	258	12	,	,	PUNCT
ajbmeb-291	258	13	“	"	PUNCT
ajbmeb-291	258	14	the	the	DET
ajbmeb-291	258	15	contribution	contribution	NOUN
ajbmeb-291	258	16	of	of	ADP
ajbmeb-291	258	17	external	external	ADJ
ajbmeb-291	258	18	auditing	auditing	NOUN
ajbmeb-291	258	19	to	to	ADP
ajbmeb-291	258	20	enhancing	enhance	VERB
ajbmeb-291	258	21	the	the	DET
ajbmeb-291	258	22	effective	effective	ADJ
ajbmeb-291	258	23	practice	practice	NOUN
ajbmeb-291	258	24	of	of	ADP
ajbmeb-291	258	25	corporate	corporate	ADJ
ajbmeb-291	258	26	governance	governance	NOUN
ajbmeb-291	258	27	.	.	PUNCT
ajbmeb-291	259	1	”:a	”:a	PROPN
ajbmeb-291	259	2	study	study	NOUN
ajbmeb-291	259	3	of	of	ADP
ajbmeb-291	259	4	a	a	DET
ajbmeb-291	259	5	sample	sample	NOUN
ajbmeb-291	259	6	of	of	ADP
ajbmeb-291	259	7	auditorsjournal	auditorsjournal	NOUN
ajbmeb-291	259	8	of	of	ADP
ajbmeb-291	259	9	economic	economic	ADJ
ajbmeb-291	259	10	reforms	reform	NOUN
ajbmeb-291	259	11	and	and	CCONJ
ajbmeb-291	259	12	integration	integration	NOUN
ajbmeb-291	259	13	in	in	ADP
ajbmeb-291	259	14	the	the	DET
ajbmeb-291	259	15	world	world	NOUN
ajbmeb-291	259	16	economy	economy	NOUN
ajbmeb-291	259	17	,	,	PUNCT
ajbmeb-291	259	18	vol(14	vol(14	NOUN
ajbmeb-291	259	19	)	)	PUNCT
ajbmeb-291	259	20	,	,	PUNCT
ajbmeb-291	259	21	the	the	DET
ajbmeb-291	259	22	number(3	number(3	NOUN
ajbmeb-291	259	23	)	)	PUNCT
ajbmeb-291	259	24	.	.	PUNCT
ajbmeb-291	260	1	11	11	NUM
ajbmeb-291	260	2	.	.	PUNCT
ajbmeb-291	261	1	al	al	PROPN
ajbmeb-291	261	2	durrah	durrah	PROPN
ajbmeb-291	261	3	waleed	waleed	PROPN
ajbmeb-291	261	4	khalid	khalid	PROPN
ajbmeb-291	261	5	(	(	PUNCT
ajbmeb-291	261	6	2021	2021	NUM
ajbmeb-291	261	7	)	)	PUNCT
ajbmeb-291	261	8	,	,	PUNCT
ajbmeb-291	261	9	“	"	PUNCT
ajbmeb-291	261	10	the	the	DET
ajbmeb-291	261	11	impact	impact	NOUN
ajbmeb-291	261	12	of	of	ADP
ajbmeb-291	261	13	corporate	corporate	ADJ
ajbmeb-291	261	14	governance	governance	NOUN
ajbmeb-291	261	15	on	on	ADP
ajbmeb-291	261	16	the	the	DET
ajbmeb-291	261	17	effectiveness	effectiveness	NOUN
ajbmeb-291	261	18	of	of	ADP
ajbmeb-291	261	19	internal	internal	ADJ
ajbmeb-291	261	20	audit	audit	NOUN
ajbmeb-291	261	21	exploratory	exploratory	ADJ
ajbmeb-291	261	22	study	study	NOUN
ajbmeb-291	261	23	”	"	PUNCT
ajbmeb-291	261	24	,	,	PUNCT
ajbmeb-291	261	25	turkish	turkish	ADJ
ajbmeb-291	261	26	journal	journal	NOUN
ajbmeb-291	261	27	of	of	ADP
ajbmeb-291	261	28	computer	computer	NOUN
ajbmeb-291	261	29	and	and	CCONJ
ajbmeb-291	261	30	mathematics	mathematic	NOUN
ajbmeb-291	261	31	education	education	NOUN
ajbmeb-291	261	32	,	,	PUNCT
ajbmeb-291	261	33	vol.12	vol.12	NOUN
ajbmeb-291	261	34	no.14	no.14	PROPN
ajbmeb-291	261	35	.	.	PROPN
ajbmeb-291	262	1	12	12	NUM
ajbmeb-291	262	2	.	.	PUNCT
ajbmeb-291	263	1	sherien	sherien	PROPN
ajbmeb-291	263	2	mamoun	mamoun	PROPN
ajbmeb-291	263	3	sayed	sayed	PROPN
ajbmeb-291	263	4	ahmed	ahmed	PROPN
ajbmeb-291	263	5	mohamed	mohamed	PROPN
ajbmeb-291	263	6	(	(	PUNCT
ajbmeb-291	263	7	2020	2020	NUM
ajbmeb-291	263	8	)	)	PUNCT
ajbmeb-291	263	9	“	"	PUNCT
ajbmeb-291	263	10	the	the	DET
ajbmeb-291	263	11	role	role	NOUN
ajbmeb-291	263	12	of	of	ADP
ajbmeb-291	263	13	internal	internal	ADJ
ajbmeb-291	263	14	control	control	NOUN
ajbmeb-291	263	15	system	system	NOUN
ajbmeb-291	263	16	in	in	ADP
ajbmeb-291	263	17	activating	activate	VERB
ajbmeb-291	263	18	corporate	corporate	ADJ
ajbmeb-291	263	19	governance	governance	NOUN
ajbmeb-291	263	20	:	:	PUNCT
ajbmeb-291	263	21	field	field	NOUN
ajbmeb-291	263	22	study	study	NOUN
ajbmeb-291	263	23	in	in	ADP
ajbmeb-291	263	24	national	national	ADJ
ajbmeb-291	263	25	audit	audit	PROPN
ajbmeb-291	263	26	chamber	chamber	PROPN
ajbmeb-291	263	27	”	"	PUNCT
ajbmeb-291	263	28	,	,	PUNCT
ajbmeb-291	263	29	journal	journal	NOUN
ajbmeb-291	263	30	of	of	ADP
ajbmeb-291	263	31	public	public	ADJ
ajbmeb-291	263	32	administration	administration	NOUN
ajbmeb-291	263	33	and	and	CCONJ
ajbmeb-291	263	34	governance	governance	NOUN
ajbmeb-291	263	35	,	,	PUNCT
ajbmeb-291	263	36	vol	vol	NOUN
ajbmeb-291	263	37	.	.	PROPN
ajbmeb-291	263	38	10	10	NUM
ajbmeb-291	263	39	,	,	PUNCT
ajbmeb-291	263	40	no	no	INTJ
ajbmeb-291	263	41	.	.	NOUN
ajbmeb-291	263	42	2	2	NUM
ajbmeb-291	263	43	,	,	PUNCT
ajbmeb-291	263	44	issn	issn	PROPN
ajbmeb-291	263	45	2161	2161	NUM
ajbmeb-291	263	46	-	-	SYM
ajbmeb-291	263	47	7104	7104	NUM
ajbmeb-291	263	48	.	.	PUNCT
ajbmeb-291	264	1	13	13	NUM
ajbmeb-291	264	2	.	.	PUNCT
ajbmeb-291	265	1	ebrahim	ebrahim	PROPN
ajbmeb-291	265	2	mohammed	mohammed	PROPN
ajbmeb-291	265	3	al	al	PROPN
ajbmeb-291	265	4	-	-	PUNCT
ajbmeb-291	265	5	matari	matari	NOUN
ajbmeb-291	265	6	,	,	PUNCT
ajbmeb-291	265	7	and	and	CCONJ
ajbmeb-291	265	8	mahfoudh	mahfoudh	VERB
ajbmeb-291	265	9	hussein	hussein	PROPN
ajbmeb-291	265	10	magammal	magammal	ADJ
ajbmeb-291	265	11	(	(	PUNCT
ajbmeb-291	265	12	2019	2019	NUM
ajbmeb-291	265	13	)	)	PUNCT
ajbmeb-291	265	14	,	,	PUNCT
ajbmeb-291	265	15	“	"	PUNCT
ajbmeb-291	265	16	the	the	DET
ajbmeb-291	265	17	moderating	moderate	VERB
ajbmeb-291	265	18	effect	effect	NOUN
ajbmeb-291	265	19	of	of	ADP
ajbmeb-291	265	20	internal	internal	ADJ
ajbmeb-291	265	21	audit	audit	NOUN
ajbmeb-291	265	22	on	on	ADP
ajbmeb-291	265	23	the	the	DET
ajbmeb-291	265	24	relationship	relationship	NOUN
ajbmeb-291	265	25	between	between	ADP
ajbmeb-291	265	26	corporate	corporate	ADJ
ajbmeb-291	265	27	governance	governance	NOUN
ajbmeb-291	265	28	mechanisms	mechanism	NOUN
ajbmeb-291	265	29	and	and	CCONJ
ajbmeb-291	265	30	corporate	corporate	ADJ
ajbmeb-291	265	31	performance	performance	NOUN
ajbmeb-291	265	32	among	among	ADP
ajbmeb-291	265	33	saudi	saudi	PROPN
ajbmeb-291	265	34	arabia	arabia	PROPN
ajbmeb-291	265	35	-	-	PUNCT
ajbmeb-291	265	36	listed	list	VERB
ajbmeb-291	265	37	companies	company	NOUN
ajbmeb-291	265	38	”	"	PUNCT
ajbmeb-291	265	39	,	,	PUNCT
ajbmeb-291	265	40	contaduría	contaduría	PROPN
ajbmeb-291	265	41	administración	administración	PROPN
ajbmeb-291	265	42	,	,	PUNCT
ajbmeb-291	265	43	64	64	NUM
ajbmeb-291	265	44	(	(	PUNCT
ajbmeb-291	265	45	4	4	NUM
ajbmeb-291	265	46	)	)	PUNCT
ajbmeb-291	265	47	,	,	PUNCT
ajbmeb-291	265	48	especial	especial	ADJ
ajbmeb-291	265	49	gobierno	gobierno	NOUN
ajbmeb-291	265	50	corporativo	corporativo	NOUN
ajbmeb-291	265	51	.	.	PUNCT
ajbmeb-291	266	1	14	14	NUM
ajbmeb-291	266	2	.	.	PUNCT
ajbmeb-291	266	3	eke	eke	ADJ
ajbmeb-291	266	4	gift	gift	NOUN
ajbmeb-291	266	5	o	o	NOUN
ajbmeb-291	266	6	(	(	PUNCT
ajbmeb-291	266	7	2018	2018	NUM
ajbmeb-291	266	8	)	)	PUNCT
ajbmeb-291	266	9	,	,	PUNCT
ajbmeb-291	266	10	"	"	PUNCT
ajbmeb-291	266	11	internal	internal	ADJ
ajbmeb-291	266	12	audit	audit	NOUN
ajbmeb-291	266	13	and	and	CCONJ
ajbmeb-291	266	14	corporate	corporate	ADJ
ajbmeb-291	266	15	governance	governance	NOUN
ajbmeb-291	266	16	effectiveness	effectiveness	NOUN
ajbmeb-291	266	17	in	in	ADP
ajbmeb-291	266	18	universities	university	NOUN
ajbmeb-291	266	19	in	in	ADP
ajbmeb-291	266	20	rivers	river	NOUN
ajbmeb-291	266	21	state	state	PROPN
ajbmeb-291	266	22	"	"	PUNCT
ajbmeb-291	266	23	,	,	PUNCT
ajbmeb-291	266	24	european	european	PROPN
ajbmeb-291	266	25	journal	journal	PROPN
ajbmeb-291	266	26	of	of	ADP
ajbmeb-291	266	27	accounting	accounting	NOUN
ajbmeb-291	266	28	,	,	PUNCT
ajbmeb-291	266	29	auditing	auditing	NOUN
ajbmeb-291	266	30	,	,	PUNCT
ajbmeb-291	266	31	and	and	CCONJ
ajbmeb-291	266	32	finance	finance	NOUN
ajbmeb-291	266	33	research	research	NOUN
ajbmeb-291	266	34	,	,	PUNCT
ajbmeb-291	266	35	vol.6	vol.6	PROPN
ajbmeb-291	266	36	,	,	PUNCT
ajbmeb-291	266	37	no.4	no.4	PROPN
ajbmeb-291	266	38	.	.	PROPN
ajbmeb-291	266	39	15	15	NUM
ajbmeb-291	266	40	.	.	PUNCT
ajbmeb-291	266	41	eke	eke	ADJ
ajbmeb-291	266	42	gifto(2018),internal	gifto(2018),internal	ADJ
ajbmeb-291	266	43	audit	audit	NOUN
ajbmeb-291	266	44	and	and	CCONJ
ajbmeb-291	266	45	corporate	corporate	ADJ
ajbmeb-291	266	46	governance	governance	NOUN
ajbmeb-291	266	47	effectiveness	effectiveness	NOUN
ajbmeb-291	266	48	in	in	ADP
ajbmeb-291	266	49	universities	university	NOUN
ajbmeb-291	266	50	in	in	ADP
ajbmeb-291	266	51	rivers	river	NOUN
ajbmeb-291	266	52	state”,european	state”,european	ADJ
ajbmeb-291	266	53	journal	journal	NOUN
ajbmeb-291	266	54	of	of	ADP
ajbmeb-291	266	55	accounting	accounting	NOUN
ajbmeb-291	266	56	,	,	PUNCT
ajbmeb-291	266	57	auditing	auditing	NOUN
ajbmeb-291	266	58	and	and	CCONJ
ajbmeb-291	266	59	finance	finance	NOUN
ajbmeb-291	266	60	research	research	NOUN
ajbmeb-291	266	61	,	,	PUNCT
ajbmeb-291	266	62	vol.6	vol.6	PROPN
ajbmeb-291	266	63	,	,	PUNCT
ajbmeb-291	266	64	no.4	no.4	PROPN
ajbmeb-291	266	65	.	.	PROPN
ajbmeb-291	266	66	16	16	NUM
ajbmeb-291	266	67	.	.	PUNCT
ajbmeb-291	267	1	dragos	dragos	PROPN
ajbmeb-291	267	2	laurentiu	laurentiu	PROPN
ajbmeb-291	267	3	zaharia	zaharia	PROPN
ajbmeb-291	267	4	,	,	PUNCT
ajbmeb-291	267	5	andreea	andreea	PROPN
ajbmeb-291	267	6	lazar	lazar	PROPN
ajbmeb-291	267	7	,	,	PUNCT
ajbmeb-291	267	8	doina	doina	PROPN
ajbmeb-291	267	9	maria	maria	PROPN
ajbmeb-291	267	10	tilea	tilea	PROPN
ajbmeb-291	267	11	(	(	PUNCT
ajbmeb-291	267	12	2014	2014	NUM
ajbmeb-291	267	13	)	)	PUNCT
ajbmeb-291	267	14	,	,	PUNCT
ajbmeb-291	267	15	“	"	PUNCT
ajbmeb-291	267	16	the	the	DET
ajbmeb-291	267	17	role	role	NOUN
ajbmeb-291	267	18	of	of	ADP
ajbmeb-291	267	19	internal	internal	ADJ
ajbmeb-291	267	20	audit	audit	NOUN
ajbmeb-291	267	21	regarding	regard	VERB
ajbmeb-291	267	22	the	the	DET
ajbmeb-291	267	23	corporate	corporate	ADJ
ajbmeb-291	267	24	governance	governance	NOUN
ajbmeb-291	267	25	and	and	CCONJ
ajbmeb-291	267	26	the	the	DET
ajbmeb-291	267	27	current	current	ADJ
ajbmeb-291	267	28	crisis	crisis	NOUN
ajbmeb-291	267	29	”	"	PUNCT
ajbmeb-291	267	30	,	,	PUNCT
ajbmeb-291	267	31	5th	5th	ADJ
ajbmeb-291	267	32	world	world	NOUN
ajbmeb-291	267	33	conference	conference	NOUN
ajbmeb-291	267	34	on	on	ADP
ajbmeb-291	267	35	educational	educational	ADJ
ajbmeb-291	267	36	sciences	science	NOUN
ajbmeb-291	267	37	wces	wce	NOUN
ajbmeb-291	267	38	2013	2013	NUM
ajbmeb-291	267	39	,	,	PUNCT
ajbmeb-291	267	40	procedia	procedia	NOUN
ajbmeb-291	267	41	social	social	ADJ
ajbmeb-291	267	42	and	and	CCONJ
ajbmeb-291	267	43	behavioral	behavioral	ADJ
ajbmeb-291	267	44	sciences	science	NOUN
ajbmeb-291	267	45	,	,	PUNCT
ajbmeb-291	267	46	116	116	NUM
ajbmeb-291	267	47	.	.	PUNCT
ajbmeb-291	267	48	17	17	NUM
ajbmeb-291	267	49	.	.	PUNCT
ajbmeb-291	268	1	aguolu	aguolu	NOUN
ajbmeb-291	268	2	,	,	PUNCT
ajbmeb-291	268	3	o.	o.	PROPN
ajbmeb-291	268	4	(	(	PUNCT
ajbmeb-291	268	5	2002	2002	NUM
ajbmeb-291	268	6	)	)	PUNCT
ajbmeb-291	268	7	.	.	PUNCT
ajbmeb-291	269	1	fundamentals	fundamental	NOUN
ajbmeb-291	269	2	of	of	ADP
ajbmeb-291	269	3	auditing	auditing	NOUN
ajbmeb-291	269	4	,	,	PUNCT
ajbmeb-291	269	5	enugu	enugu	PROPN
ajbmeb-291	269	6	:	:	PUNCT
ajbmeb-291	269	7	meridian	meridian	PROPN
ajbmeb-291	269	8	associates	associates	PROPN
ajbmeb-291	269	9	.	.	PUNCT
ajbmeb-291	270	1	american	american	PROPN
ajbmeb-291	270	2	journal	journal	PROPN
ajbmeb-291	270	3	of	of	ADP
ajbmeb-291	270	4	business	business	NOUN
ajbmeb-291	270	5	management	management	NOUN
ajbmeb-291	270	6	,	,	PUNCT
ajbmeb-291	270	7	economics	economic	NOUN
ajbmeb-291	270	8	and	and	CCONJ
ajbmeb-291	270	9	banking	banking	NOUN
ajbmeb-291	270	10	volume	volume	NOUN
ajbmeb-291	270	11	7	7	NUM
ajbmeb-291	270	12	,	,	PUNCT
ajbmeb-291	270	13	dec	dec	PROPN
ajbmeb-291	270	14	.	.	PROPN
ajbmeb-291	270	15	,	,	PUNCT
ajbmeb-291	270	16	2022	2022	NUM
ajbmeb-291	270	17	p	p	NOUN
ajbmeb-291	270	18	a	a	PRON
ajbmeb-291	270	19	g	g	NOUN
ajbmeb-291	270	20	e	e	NOUN
ajbmeb-291	270	21	|	|	ADV
ajbmeb-291	270	22	97	97	NUM
ajbmeb-291	270	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-291	270	24	18	18	NUM
ajbmeb-291	270	25	.	.	PUNCT
ajbmeb-291	271	1	institute	institute	PROPN
ajbmeb-291	271	2	of	of	ADP
ajbmeb-291	271	3	internal	internal	ADJ
ajbmeb-291	271	4	auditors	auditor	NOUN
ajbmeb-291	271	5	(	(	PUNCT
ajbmeb-291	271	6	2002	2002	NUM
ajbmeb-291	271	7	)	)	PUNCT
ajbmeb-291	271	8	.	.	PUNCT
ajbmeb-291	272	1	“	"	PUNCT
ajbmeb-291	272	2	recommendations	recommendation	NOUN
ajbmeb-291	272	3	for	for	ADP
ajbmeb-291	272	4	improving	improve	VERB
ajbmeb-291	272	5	corporate	corporate	ADJ
ajbmeb-291	272	6	governance	governance	NOUN
ajbmeb-291	272	7	:	:	PUNCT
ajbmeb-291	272	8	presented	present	VERB
ajbmeb-291	272	9	to	to	ADP
ajbmeb-291	272	10	the	the	DET
ajbmeb-291	272	11	new	new	PROPN
ajbmeb-291	272	12	york	york	PROPN
ajbmeb-291	272	13	stock	stock	PROPN
ajbmeb-291	272	14	exchange	exchange	PROPN
ajbmeb-291	272	15	”	"	PUNCT
ajbmeb-291	272	16	,	,	PUNCT
ajbmeb-291	272	17	altamonte	altamonte	PROPN
ajbmeb-291	272	18	springs	springs	PROPN
ajbmeb-291	272	19	,	,	PUNCT
ajbmeb-291	272	20	florida	florida	PROPN
ajbmeb-291	272	21	:	:	PUNCT
ajbmeb-291	272	22	the	the	DET
ajbmeb-291	272	23	institute	institute	NOUN
ajbmeb-291	272	24	of	of	ADP
ajbmeb-291	272	25	internal	internal	ADJ
ajbmeb-291	272	26	auditors	auditor	NOUN
ajbmeb-291	272	27	.	.	PUNCT
ajbmeb-291	273	1	19	19	NUM
ajbmeb-291	273	2	.	.	PUNCT
ajbmeb-291	273	3	suhaib	suhaib	PROPN
ajbmeb-291	273	4	tawfiq	tawfiq	PROPN
ajbmeb-291	273	5	jarrar	jarrar	NOUN
ajbmeb-291	273	6	(	(	PUNCT
ajbmeb-291	273	7	2016	2016	NUM
ajbmeb-291	273	8	)	)	PUNCT
ajbmeb-291	273	9	,	,	PUNCT
ajbmeb-291	273	10	“	"	PUNCT
ajbmeb-291	273	11	the	the	DET
ajbmeb-291	273	12	effect	effect	NOUN
ajbmeb-291	273	13	of	of	ADP
ajbmeb-291	273	14	corporate	corporate	ADJ
ajbmeb-291	273	15	governance	governance	NOUN
ajbmeb-291	273	16	in	in	ADP
ajbmeb-291	273	17	palestine	palestine	PROPN
ajbmeb-291	273	18	on	on	ADP
ajbmeb-291	273	19	the	the	DET
ajbmeb-291	273	20	efficiency	efficiency	NOUN
ajbmeb-291	273	21	of	of	ADP
ajbmeb-291	273	22	internal	internal	ADJ
ajbmeb-291	273	23	audit	audit	NOUN
ajbmeb-291	273	24	:	:	PUNCT
ajbmeb-291	273	25	empirical	empirical	ADJ
ajbmeb-291	273	26	evidence	evidence	NOUN
ajbmeb-291	273	27	”	"	PUNCT
ajbmeb-291	273	28	,	,	PUNCT
ajbmeb-291	273	29	international	international	ADJ
ajbmeb-291	273	30	journal	journal	NOUN
ajbmeb-291	273	31	of	of	ADP
ajbmeb-291	273	32	economics	economic	NOUN
ajbmeb-291	273	33	and	and	CCONJ
ajbmeb-291	273	34	finance	finance	NOUN
ajbmeb-291	273	35	;	;	PUNCT
ajbmeb-291	273	36	vol	vol	NOUN
ajbmeb-291	273	37	.	.	NOUN
ajbmeb-291	273	38	8	8	NUM
ajbmeb-291	273	39	,	,	PUNCT
ajbmeb-291	273	40	no	no	INTJ
ajbmeb-291	273	41	.	.	NOUN
ajbmeb-291	273	42	5	5	NUM
ajbmeb-291	273	43	.	.	SYM
ajbmeb-291	273	44	20	20	NUM
ajbmeb-291	273	45	.	.	PUNCT
ajbmeb-291	274	1	irwanadimas	irwanadimas	PROPN
ajbmeb-291	274	2	ganda	ganda	PROPN
ajbmeb-291	274	3	saputra	saputra	PROPN
ajbmeb-291	274	4	,	,	PUNCT
ajbmeb-291	274	5	achmad	achmad	PROPN
ajbmeb-291	274	6	yusuf	yusuf	PROPN
ajbmeb-291	274	7	(	(	PUNCT
ajbmeb-291	274	8	2019	2019	NUM
ajbmeb-291	274	9	)	)	PUNCT
ajbmeb-291	274	10	,	,	PUNCT
ajbmeb-291	274	11	“	"	PUNCT
ajbmeb-291	274	12	the	the	DET
ajbmeb-291	274	13	role	role	NOUN
ajbmeb-291	274	14	of	of	ADP
ajbmeb-291	274	15	internal	internal	ADJ
ajbmeb-291	274	16	audit	audit	NOUN
ajbmeb-291	274	17	in	in	ADP
ajbmeb-291	274	18	corporate	corporate	ADJ
ajbmeb-291	274	19	governance	governance	NOUN
ajbmeb-291	274	20	and	and	CCONJ
ajbmeb-291	274	21	contribution	contribution	NOUN
ajbmeb-291	274	22	to	to	PART
ajbmeb-291	274	23	determine	determine	VERB
ajbmeb-291	274	24	audit	audit	NOUN
ajbmeb-291	274	25	fees	fee	NOUN
ajbmeb-291	274	26	for	for	ADP
ajbmeb-291	274	27	external	external	ADJ
ajbmeb-291	274	28	audits	audit	NOUN
ajbmeb-291	274	29	”	"	PUNCT
ajbmeb-291	274	30	,	,	PUNCT
ajbmeb-291	274	31	journal	journal	NOUN
ajbmeb-291	274	32	of	of	ADP
ajbmeb-291	274	33	finance	finance	NOUN
ajbmeb-291	274	34	and	and	CCONJ
ajbmeb-291	274	35	accounting	accounting	NOUN
ajbmeb-291	274	36	,	,	PUNCT
ajbmeb-291	274	37	vol	vol	NOUN
ajbmeb-291	274	38	.	.	PROPN
ajbmeb-291	274	39	7	7	NUM
ajbmeb-291	274	40	,	,	PUNCT
ajbmeb-291	274	41	no	no	INTJ
ajbmeb-291	274	42	.	.	NOUN
ajbmeb-291	274	43	1	1	NUM
ajbmeb-291	274	44	.	.	X
ajbmeb-291	274	45	21	21	NUM
ajbmeb-291	274	46	.	.	PUNCT
ajbmeb-291	275	1	eke	eke	ADJ
ajbmeb-291	275	2	gift	gift	NOUN
ajbmeb-291	275	3	o	o	NOUN
ajbmeb-291	275	4	(	(	PUNCT
ajbmeb-291	275	5	2018	2018	NUM
ajbmeb-291	275	6	)	)	PUNCT
ajbmeb-291	275	7	,	,	PUNCT
ajbmeb-291	275	8	"	"	PUNCT
ajbmeb-291	275	9	internal	internal	ADJ
ajbmeb-291	275	10	audit	audit	NOUN
ajbmeb-291	275	11	and	and	CCONJ
ajbmeb-291	275	12	corporate	corporate	ADJ
ajbmeb-291	275	13	governance	governance	NOUN
ajbmeb-291	275	14	effectiveness	effectiveness	NOUN
ajbmeb-291	275	15	in	in	ADP
ajbmeb-291	275	16	universities	university	NOUN
ajbmeb-291	275	17	in	in	ADP
ajbmeb-291	275	18	rivers	river	NOUN
ajbmeb-291	275	19	state	state	PROPN
ajbmeb-291	275	20	"	"	PUNCT
ajbmeb-291	275	21	,	,	PUNCT
ajbmeb-291	275	22	european	european	PROPN
ajbmeb-291	275	23	journal	journal	PROPN
ajbmeb-291	275	24	of	of	ADP
ajbmeb-291	275	25	accounting	accounting	NOUN
ajbmeb-291	275	26	,	,	PUNCT
ajbmeb-291	275	27	auditing	auditing	NOUN
ajbmeb-291	275	28	,	,	PUNCT
ajbmeb-291	275	29	and	and	CCONJ
ajbmeb-291	275	30	finance	finance	NOUN
ajbmeb-291	275	31	research	research	NOUN
ajbmeb-291	275	32	,	,	PUNCT
ajbmeb-291	275	33	vol.6	vol.6	PROPN
ajbmeb-291	275	34	,	,	PUNCT
ajbmeb-291	275	35	no.4	no.4	PROPN
ajbmeb-291	275	36	.	.	PROPN
ajbmeb-291	275	37	22	22	NUM
ajbmeb-291	275	38	.	.	PUNCT
ajbmeb-291	276	1	institute	institute	PROPN
ajbmeb-291	276	2	of	of	ADP
ajbmeb-291	276	3	internal	internal	ADJ
ajbmeb-291	276	4	auditors	auditor	NOUN
ajbmeb-291	276	5	(	(	PUNCT
ajbmeb-291	276	6	2000	2000	NUM
ajbmeb-291	276	7	)	)	PUNCT
ajbmeb-291	276	8	.	.	PUNCT
ajbmeb-291	277	1	“	"	PUNCT
ajbmeb-291	277	2	standards	standard	NOUN
ajbmeb-291	277	3	for	for	ADP
ajbmeb-291	277	4	the	the	DET
ajbmeb-291	277	5	professional	professional	ADJ
ajbmeb-291	277	6	practice	practice	NOUN
ajbmeb-291	277	7	of	of	ADP
ajbmeb-291	277	8	internal	internal	ADJ
ajbmeb-291	277	9	auditing	auditing	NOUN
ajbmeb-291	277	10	altamonte	altamonte	PROPN
ajbmeb-291	277	11	springs	springs	PROPN
ajbmeb-291	277	12	”	"	PUNCT
ajbmeb-291	277	13	,	,	PUNCT
ajbmeb-291	277	14	florida	florida	PROPN
ajbmeb-291	277	15	:	:	PUNCT
ajbmeb-291	277	16	the	the	DET
ajbmeb-291	277	17	institute	institute	PROPN
ajbmeb-291	277	18	of	of	ADP
ajbmeb-291	277	19	internal	internal	ADJ
ajbmeb-291	277	20	auditors	auditor	NOUN
ajbmeb-291	277	21	research	research	NOUN
ajbmeb-291	277	22	foundation	foundation	NOUN
ajbmeb-291	277	23	.	.	PUNCT
ajbmeb-291	278	1	23	23	NUM
ajbmeb-291	278	2	.	.	PUNCT
ajbmeb-291	279	1	emile	emile	PROPN
ajbmeb-291	279	2	wolf	wolf	PROPN
ajbmeb-291	279	3	international	international	PROPN
ajbmeb-291	279	4	(	(	PUNCT
ajbmeb-291	279	5	2010	2010	NUM
ajbmeb-291	279	6	)	)	PUNCT
ajbmeb-291	279	7	.	.	PUNCT
ajbmeb-291	280	1	"	"	PUNCT
ajbmeb-291	280	2	advanced	advanced	ADJ
ajbmeb-291	280	3	audit	audit	NOUN
ajbmeb-291	280	4	and	and	CCONJ
ajbmeb-291	280	5	assurance	assurance	NOUN
ajbmeb-291	280	6	:	:	PUNCT
ajbmeb-291	280	7	international	international	ADJ
ajbmeb-291	280	8	"	"	PUNCT
ajbmeb-291	280	9	.	.	PUNCT
ajbmeb-291	280	10	berkshire	berkshire	PROPN
ajbmeb-291	280	11	:	:	PUNCT
ajbmeb-291	280	12	emile	emile	PROPN
ajbmeb-291	280	13	wolf	wolf	PROPN
ajbmeb-291	280	14	publishing	publishing	PROPN
ajbmeb-291	280	15	ltd	ltd	PROPN
ajbmeb-291	280	16	.	.	PROPN
ajbmeb-291	280	17	24	24	NUM
ajbmeb-291	280	18	.	.	PUNCT
ajbmeb-291	280	19	karagiorgos	karagiorgos	PROPN
ajbmeb-291	280	20	,	,	PUNCT
ajbmeb-291	280	21	t.	t.	PROPN
ajbmeb-291	280	22	,	,	PUNCT
ajbmeb-291	280	23	drogalas	drogala	NOUN
ajbmeb-291	280	24	,	,	PUNCT
ajbmeb-291	280	25	g.	g.	PROPN
ajbmeb-291	280	26	,	,	PUNCT
ajbmeb-291	280	27	gotzamanis	gotzamanis	PROPN
ajbmeb-291	280	28	,	,	PUNCT
ajbmeb-291	280	29	e.	e.	PROPN
ajbmeb-291	280	30	&	&	CCONJ
ajbmeb-291	280	31	tampakoudis	tampakoudis	PROPN
ajbmeb-291	280	32	,	,	PUNCT
ajbmeb-291	280	33	i.	i.	PROPN
ajbmeb-291	280	34	(	(	PUNCT
ajbmeb-291	280	35	2010	2010	NUM
ajbmeb-291	280	36	)	)	PUNCT
ajbmeb-291	280	37	,	,	PUNCT
ajbmeb-291	280	38	“	"	PUNCT
ajbmeb-291	280	39	internal	internal	ADJ
ajbmeb-291	280	40	auditing	auditing	NOUN
ajbmeb-291	280	41	as	as	ADP
ajbmeb-291	280	42	an	an	DET
ajbmeb-291	280	43	effective	effective	ADJ
ajbmeb-291	280	44	tool	tool	NOUN
ajbmeb-291	280	45	for	for	ADP
ajbmeb-291	280	46	corporate	corporate	ADJ
ajbmeb-291	280	47	governance	governance	NOUN
ajbmeb-291	280	48	”	"	PUNCT
ajbmeb-291	280	49	,	,	PUNCT
ajbmeb-291	280	50	journal	journal	NOUN
ajbmeb-291	280	51	of	of	ADP
ajbmeb-291	280	52	business	business	NOUN
ajbmeb-291	280	53	management	management	NOUN
ajbmeb-291	280	54	,	,	PUNCT
ajbmeb-291	280	55	2	2	NUM
ajbmeb-291	280	56	(	(	PUNCT
ajbmeb-291	280	57	1	1	NUM
ajbmeb-291	280	58	)	)	PUNCT
ajbmeb-291	280	59	.	.	PUNCT
ajbmeb-291	281	1	25	25	NUM
ajbmeb-291	281	2	.	.	PUNCT
ajbmeb-291	282	1	jianjun	jianjun	PROPN
ajbmeb-291	282	2	zou	zou	PROPN
ajbmeb-291	282	3	(	(	PUNCT
ajbmeb-291	282	4	2019	2019	NUM
ajbmeb-291	282	5	)	)	PUNCT
ajbmeb-291	282	6	,	,	PUNCT
ajbmeb-291	282	7	“	"	PUNCT
ajbmeb-291	282	8	on	on	ADP
ajbmeb-291	282	9	the	the	DET
ajbmeb-291	282	10	role	role	NOUN
ajbmeb-291	282	11	of	of	ADP
ajbmeb-291	282	12	internal	internal	ADJ
ajbmeb-291	282	13	audit	audit	NOUN
ajbmeb-291	282	14	in	in	ADP
ajbmeb-291	282	15	corporate	corporate	ADJ
ajbmeb-291	282	16	governance	governance	NOUN
ajbmeb-291	282	17	”	"	PUNCT
ajbmeb-291	282	18	,	,	PUNCT
ajbmeb-291	282	19	american	american	PROPN
ajbmeb-291	282	20	journal	journal	PROPN
ajbmeb-291	282	21	of	of	ADP
ajbmeb-291	282	22	industrial	industrial	ADJ
ajbmeb-291	282	23	and	and	CCONJ
ajbmeb-291	282	24	business	business	NOUN
ajbmeb-291	282	25	management	management	NOUN
ajbmeb-291	282	26	,	,	PUNCT
ajbmeb-291	282	27	9	9	NUM
ajbmeb-291	282	28	.	.	NOUN
ajbmeb-291	282	29	26	26	NUM
ajbmeb-291	282	30	.	.	X
ajbmeb-291	283	1	lu	lu	PROPN
ajbmeb-291	283	2	,	,	PUNCT
ajbmeb-291	283	3	wh	wh	X
ajbmeb-291	283	4	(	(	PUNCT
ajbmeb-291	283	5	2017	2017	NUM
ajbmeb-291	283	6	)	)	PUNCT
ajbmeb-291	283	7	,	,	PUNCT
ajbmeb-291	283	8	“	"	PUNCT
ajbmeb-291	283	9	research	research	NOUN
ajbmeb-291	283	10	on	on	ADP
ajbmeb-291	283	11	internal	internal	ADJ
ajbmeb-291	283	12	audit	audit	NOUN
ajbmeb-291	283	13	quality	quality	NOUN
ajbmeb-291	283	14	control	control	NOUN
ajbmeb-291	283	15	of	of	ADP
ajbmeb-291	283	16	xy	xy	PROPN
ajbmeb-291	283	17	company	company	NOUN
ajbmeb-291	283	18	”	"	PUNCT
ajbmeb-291	283	19	,	,	PUNCT
ajbmeb-291	283	20	thesis	thesis	NOUN
ajbmeb-291	283	21	,	,	PUNCT
ajbmeb-291	283	22	chongqing	chongqing	PROPN
ajbmeb-291	283	23	university	university	PROPN
ajbmeb-291	283	24	of	of	ADP
ajbmeb-291	283	25	technology	technology	NOUN
ajbmeb-291	283	26	,	,	PUNCT
ajbmeb-291	283	27	chongqing	chongqing	PROPN
ajbmeb-291	283	28	.	.	PUNCT
ajbmeb-291	284	1	27	27	NUM
ajbmeb-291	284	2	.	.	X
ajbmeb-291	284	3	qiang	qiang	PROPN
ajbmeb-291	284	4	,	,	PUNCT
ajbmeb-291	284	5	hd	hd	PROPN
ajbmeb-291	284	6	(	(	PUNCT
ajbmeb-291	284	7	2015	2015	NUM
ajbmeb-291	284	8	)	)	PUNCT
ajbmeb-291	284	9	,	,	PUNCT
ajbmeb-291	284	10	“	"	PUNCT
ajbmeb-291	284	11	role	role	NOUN
ajbmeb-291	284	12	positioning	positioning	NOUN
ajbmeb-291	284	13	and	and	CCONJ
ajbmeb-291	284	14	function	function	NOUN
ajbmeb-291	284	15	reconstruction	reconstruction	NOUN
ajbmeb-291	284	16	of	of	ADP
ajbmeb-291	284	17	internal	internal	ADJ
ajbmeb-291	284	18	audit	audit	NOUN
ajbmeb-291	284	19	in	in	ADP
ajbmeb-291	284	20	corporate	corporate	ADJ
ajbmeb-291	284	21	governance	governance	NOUN
ajbmeb-291	284	22	”	"	PUNCT
ajbmeb-291	284	23	,	,	PUNCT
ajbmeb-291	284	24	thesis	thesis	NOUN
ajbmeb-291	284	25	,	,	PUNCT
ajbmeb-291	284	26	lanzhou	lanzhou	PROPN
ajbmeb-291	284	27	business	business	PROPN
ajbmeb-291	284	28	school	school	PROPN
ajbmeb-291	284	29	,	,	PUNCT
ajbmeb-291	284	30	lanzhou	lanzhou	PROPN
ajbmeb-291	284	31	28	28	NUM
ajbmeb-291	284	32	.	.	PUNCT
ajbmeb-291	285	1	suzana	suzana	PROPN
ajbmeb-291	285	2	guxholli	guxholli	PROPN
ajbmeb-291	285	3	,	,	PUNCT
ajbmeb-291	285	4	vjollca	vjollca	PROPN
ajbmeb-291	285	5	karapici	karapici	PROPN
ajbmeb-291	285	6	,	,	PUNCT
ajbmeb-291	285	7	and	and	CCONJ
ajbmeb-291	285	8	albana	albana	PROPN
ajbmeb-291	285	9	gjinopulli	gjinopulli	PROPN
ajbmeb-291	285	10	(	(	PUNCT
ajbmeb-291	285	11	2012	2012	NUM
ajbmeb-291	285	12	)	)	PUNCT
ajbmeb-291	285	13	,	,	PUNCT
ajbmeb-291	285	14	"	"	PUNCT
ajbmeb-291	285	15	corporate	corporate	ADJ
ajbmeb-291	285	16	governance	governance	NOUN
ajbmeb-291	285	17	and	and	CCONJ
ajbmeb-291	285	18	audit	audit	NOUN
ajbmeb-291	285	19	"	"	PUNCT
ajbmeb-291	285	20	,	,	PUNCT
ajbmeb-291	285	21	china	china	PROPN
ajbmeb-291	285	22	-	-	PUNCT
ajbmeb-291	285	23	usa	usa	PROPN
ajbmeb-291	285	24	business	business	PROPN
ajbmeb-291	285	25	review	review	PROPN
ajbmeb-291	285	26	,	,	PUNCT
ajbmeb-291	285	27	vol	vol	NOUN
ajbmeb-291	285	28	.	.	PROPN
ajbmeb-291	285	29	11	11	NUM
ajbmeb-291	285	30	,	,	PUNCT
ajbmeb-291	285	31	no	no	INTJ
ajbmeb-291	285	32	.	.	NOUN
ajbmeb-291	285	33	2	2	NUM
ajbmeb-291	285	34	.	.	NUM
ajbmeb-291	285	35	29	29	NUM
ajbmeb-291	285	36	.	.	PUNCT
ajbmeb-291	286	1	yushen	yushen	PROPN
ajbmeb-291	286	2	ma	ma	PROPN
ajbmeb-291	286	3	(	(	PUNCT
ajbmeb-291	286	4	2021	2021	NUM
ajbmeb-291	286	5	)	)	PUNCT
ajbmeb-291	286	6	,	,	PUNCT
ajbmeb-291	286	7	“	"	PUNCT
ajbmeb-291	286	8	study	study	NOUN
ajbmeb-291	286	9	on	on	ADP
ajbmeb-291	286	10	the	the	DET
ajbmeb-291	286	11	positioning	positioning	NOUN
ajbmeb-291	286	12	of	of	ADP
ajbmeb-291	286	13	internal	internal	ADJ
ajbmeb-291	286	14	audit	audit	NOUN
ajbmeb-291	286	15	function	function	NOUN
ajbmeb-291	286	16	under	under	ADP
ajbmeb-291	286	17	corporate	corporate	ADJ
ajbmeb-291	286	18	governance	governance	NOUN
ajbmeb-291	286	19	”	"	PUNCT
ajbmeb-291	286	20	,	,	PUNCT
ajbmeb-291	286	21	international	international	ADJ
ajbmeb-291	286	22	journal	journal	NOUN
ajbmeb-291	286	23	of	of	ADP
ajbmeb-291	286	24	business	business	NOUN
ajbmeb-291	286	25	and	and	CCONJ
ajbmeb-291	286	26	economics	economic	NOUN
ajbmeb-291	286	27	research	research	NOUN
ajbmeb-291	286	28	,	,	PUNCT
ajbmeb-291	286	29	10	10	NUM
ajbmeb-291	286	30	(	(	PUNCT
ajbmeb-291	286	31	6	6	NUM
ajbmeb-291	286	32	)	)	PUNCT
ajbmeb-291	286	33	.	.	PUNCT
ajbmeb-291	287	1	30	30	NUM
ajbmeb-291	287	2	.	.	X
ajbmeb-291	288	1	ionel	ionel	PROPN
ajbmeb-291	288	2	bostan	bostan	PROPN
ajbmeb-291	288	3	and	and	CCONJ
ajbmeb-291	288	4	veronica	veronica	PROPN
ajbmeb-291	288	5	grosua	grosua	NOUN
ajbmeb-291	288	6	grosu	grosu	NOUN
ajbmeb-291	288	7	(	(	PUNCT
ajbmeb-291	288	8	2010	2010	NUM
ajbmeb-291	288	9	)	)	PUNCT
ajbmeb-291	288	10	,	,	PUNCT
ajbmeb-291	288	11	“	"	PUNCT
ajbmeb-291	288	12	the	the	DET
ajbmeb-291	288	13	role	role	NOUN
ajbmeb-291	288	14	of	of	ADP
ajbmeb-291	288	15	internal	internal	ADJ
ajbmeb-291	288	16	audit	audit	NOUN
ajbmeb-291	288	17	in	in	ADP
ajbmeb-291	288	18	optimization	optimization	NOUN
ajbmeb-291	288	19	of	of	ADP
ajbmeb-291	288	20	corporate	corporate	ADJ
ajbmeb-291	288	21	governance	governance	NOUN
ajbmeb-291	288	22	at	at	ADP
ajbmeb-291	288	23	the	the	DET
ajbmeb-291	288	24	groups	group	NOUN
ajbmeb-291	288	25	of	of	ADP
ajbmeb-291	288	26	companies	company	NOUN
ajbmeb-291	288	27	”	"	PUNCT
ajbmeb-291	288	28	,	,	PUNCT
ajbmeb-291	288	29	theoretical	theoretical	ADJ
ajbmeb-291	288	30	and	and	CCONJ
ajbmeb-291	288	31	applied	apply	VERB
ajbmeb-291	288	32	economics	economic	NOUN
ajbmeb-291	288	33	volume	volume	NOUN
ajbmeb-291	288	34	xvii	xvii	PROPN
ajbmeb-291	288	35	,	,	PUNCT
ajbmeb-291	288	36	no	no	INTJ
ajbmeb-291	288	37	.	.	NOUN
ajbmeb-291	288	38	2(543	2(543	NUM
ajbmeb-291	288	39	)	)	PUNCT
ajbmeb-291	288	40	.	.	PUNCT