id	sid	tid	token	lemma	pos
gp-162	1	1	57	57	NUM
gp-162	1	2	american	american	ADJ
gp-162	1	3	journal	journal	NOUN
gp-162	1	4	of	of	ADP
gp-162	1	5	economic	economic	ADJ
gp-162	1	6	and	and	CCONJ
gp-162	1	7	management	management	NOUN
gp-162	1	8	business	business	NOUN
gp-162	1	9	e	e	NOUN
gp-162	1	10	-	-	NOUN
gp-162	1	11	issn	issn	ADJ
gp-162	1	12	:	:	PUNCT
gp-162	1	13	2835	2835	NUM
gp-162	1	14	-	-	SYM
gp-162	1	15	5199	5199	NUM
gp-162	1	16	vol	vol	NOUN
gp-162	1	17	.	.	PROPN
gp-162	1	18	4	4	NUM
gp-162	1	19	no	no	NOUN
gp-162	1	20	.	.	NOUN
gp-162	1	21	1	1	NUM
gp-162	1	22	january	january	PROPN
gp-162	1	23	2025	2025	NUM
gp-162	1	24	fraud	fraud	NOUN
gp-162	1	25	vs.	vs.	ADP
gp-162	1	26	internal	internal	ADJ
gp-162	1	27	control	control	NOUN
gp-162	1	28	in	in	ADP
gp-162	1	29	inventory	inventory	NOUN
gp-162	1	30	management	management	NOUN
gp-162	1	31	:	:	PUNCT
gp-162	1	32	a	a	DET
gp-162	1	33	case	case	NOUN
gp-162	1	34	study	study	NOUN
gp-162	1	35	of	of	ADP
gp-162	1	36	a	a	DET
gp-162	1	37	newly	newly	ADV
gp-162	1	38	established	establish	VERB
gp-162	1	39	healthcare	healthcare	PROPN
gp-162	1	40	trading	trading	NOUN
gp-162	1	41	company	company	NOUN
gp-162	1	42	in	in	ADP
gp-162	1	43	indonesia	indonesia	PROPN
gp-162	1	44	habibi	habibi	PROPN
gp-162	1	45	universitas	universitas	PROPN
gp-162	1	46	indonesia	indonesia	PROPN
gp-162	1	47	,	,	PUNCT
gp-162	1	48	indonesia	indonesia	PROPN
gp-162	1	49	emails	email	NOUN
gp-162	1	50	:	:	PUNCT
gp-162	1	51	habibi.elly15@gmail.com	habibi.elly15@gmail.com	X
gp-162	2	1	abstract	abstract	ADV
gp-162	2	2	this	this	DET
gp-162	2	3	paper	paper	NOUN
gp-162	2	4	investigates	investigate	VERB
gp-162	2	5	fraud	fraud	NOUN
gp-162	2	6	risk	risk	NOUN
gp-162	2	7	in	in	ADP
gp-162	2	8	inventory	inventory	NOUN
gp-162	2	9	management	management	NOUN
gp-162	2	10	at	at	ADP
gp-162	2	11	a	a	DET
gp-162	2	12	newly	newly	ADV
gp-162	2	13	established	establish	VERB
gp-162	2	14	healthcare	healthcare	PROPN
gp-162	2	15	trading	trading	NOUN
gp-162	2	16	company	company	NOUN
gp-162	2	17	,	,	PUNCT
gp-162	2	18	referred	refer	VERB
gp-162	2	19	to	to	ADP
gp-162	2	20	as	as	ADP
gp-162	2	21	pt	pt	PROPN
gp-162	2	22	a.	a.	NOUN
gp-162	2	23	fraud	fraud	NOUN
gp-162	2	24	triangle	triangle	PROPN
gp-162	2	25	theory	theory	NOUN
gp-162	2	26	and	and	CCONJ
gp-162	2	27	the	the	DET
gp-162	2	28	coso	coso	PROPN
gp-162	2	29	internal	internal	PROPN
gp-162	2	30	control	control	PROPN
gp-162	2	31	framework	framework	NOUN
gp-162	2	32	,	,	PUNCT
gp-162	2	33	it	it	PRON
gp-162	2	34	examines	examine	VERB
gp-162	2	35	how	how	SCONJ
gp-162	2	36	insufficient	insufficient	ADJ
gp-162	2	37	controls	control	NOUN
gp-162	2	38	,	,	PUNCT
gp-162	2	39	particularly	particularly	ADV
gp-162	2	40	in	in	ADP
gp-162	2	41	inventory	inventory	NOUN
gp-162	2	42	documentation	documentation	NOUN
gp-162	2	43	and	and	CCONJ
gp-162	2	44	monitoring	monitoring	NOUN
gp-162	2	45	,	,	PUNCT
gp-162	2	46	create	create	VERB
gp-162	2	47	opportunities	opportunity	NOUN
gp-162	2	48	for	for	ADP
gp-162	2	49	asset	asset	NOUN
gp-162	2	50	misappropriation	misappropriation	NOUN
gp-162	2	51	.	.	PUNCT
gp-162	3	1	data	datum	NOUN
gp-162	3	2	were	be	AUX
gp-162	3	3	collected	collect	VERB
gp-162	3	4	through	through	ADP
gp-162	3	5	document	document	NOUN
gp-162	3	6	analysis	analysis	NOUN
gp-162	3	7	,	,	PUNCT
gp-162	3	8	semi	semi	ADJ
gp-162	3	9	-	-	ADJ
gp-162	3	10	structured	structured	ADJ
gp-162	3	11	interviews	interview	NOUN
gp-162	3	12	,	,	PUNCT
gp-162	3	13	and	and	CCONJ
gp-162	3	14	on	on	ADP
gp-162	3	15	-	-	PUNCT
gp-162	3	16	site	site	NOUN
gp-162	3	17	observations	observation	NOUN
gp-162	3	18	of	of	ADP
gp-162	3	19	warehouse	warehouse	NOUN
gp-162	3	20	procedures	procedure	NOUN
gp-162	3	21	.	.	PUNCT
gp-162	4	1	the	the	DET
gp-162	4	2	findings	finding	NOUN
gp-162	4	3	highlight	highlight	VERB
gp-162	4	4	significant	significant	ADJ
gp-162	4	5	issues	issue	NOUN
gp-162	4	6	,	,	PUNCT
gp-162	4	7	including	include	VERB
gp-162	4	8	the	the	DET
gp-162	4	9	absence	absence	NOUN
gp-162	4	10	of	of	ADP
gp-162	4	11	standard	standard	ADJ
gp-162	4	12	operating	operating	NOUN
gp-162	4	13	procedures	procedure	NOUN
gp-162	4	14	(	(	PUNCT
gp-162	4	15	sops	sop	NOUN
gp-162	4	16	)	)	PUNCT
gp-162	4	17	,	,	PUNCT
gp-162	4	18	inadequate	inadequate	ADJ
gp-162	4	19	segregation	segregation	NOUN
gp-162	4	20	of	of	ADP
gp-162	4	21	duties	duty	NOUN
gp-162	4	22	,	,	PUNCT
gp-162	4	23	and	and	CCONJ
gp-162	4	24	a	a	DET
gp-162	4	25	lack	lack	NOUN
gp-162	4	26	of	of	ADP
gp-162	4	27	regular	regular	ADJ
gp-162	4	28	stock	stock	NOUN
gp-162	4	29	-	-	PUNCT
gp-162	4	30	taking	taking	NOUN
gp-162	4	31	,	,	PUNCT
gp-162	4	32	all	all	PRON
gp-162	4	33	of	of	ADP
gp-162	4	34	which	which	PRON
gp-162	4	35	amplify	amplify	VERB
gp-162	4	36	fraud	fraud	NOUN
gp-162	4	37	risk	risk	NOUN
gp-162	4	38	.	.	PUNCT
gp-162	5	1	for	for	ADP
gp-162	5	2	example	example	NOUN
gp-162	5	3	,	,	PUNCT
gp-162	5	4	unclear	unclear	ADJ
gp-162	5	5	sops	sop	VERB
gp-162	5	6	lead	lead	VERB
gp-162	5	7	to	to	ADP
gp-162	5	8	inconsistent	inconsistent	ADJ
gp-162	5	9	inventory	inventory	NOUN
gp-162	5	10	practices	practice	NOUN
gp-162	5	11	,	,	PUNCT
gp-162	5	12	while	while	SCONJ
gp-162	5	13	insufficient	insufficient	ADJ
gp-162	5	14	task	task	NOUN
gp-162	5	15	segregation	segregation	NOUN
gp-162	5	16	enables	enable	VERB
gp-162	5	17	unchecked	unchecked	ADJ
gp-162	5	18	access	access	NOUN
gp-162	5	19	to	to	ADP
gp-162	5	20	sensitive	sensitive	ADJ
gp-162	5	21	processes	process	NOUN
gp-162	5	22	.	.	PUNCT
gp-162	6	1	these	these	DET
gp-162	6	2	weaknesses	weakness	NOUN
gp-162	6	3	align	align	VERB
gp-162	6	4	with	with	ADP
gp-162	6	5	the	the	DET
gp-162	6	6	fraud	fraud	NOUN
gp-162	6	7	triangle	triangle	NOUN
gp-162	6	8	theory	theory	NOUN
gp-162	6	9	,	,	PUNCT
gp-162	6	10	which	which	PRON
gp-162	6	11	links	link	VERB
gp-162	6	12	opportunity	opportunity	NOUN
gp-162	6	13	and	and	CCONJ
gp-162	6	14	unethical	unethical	ADJ
gp-162	6	15	behavior	behavior	NOUN
gp-162	6	16	to	to	PART
gp-162	6	17	heightened	heighten	VERB
gp-162	6	18	fraud	fraud	NOUN
gp-162	6	19	risk	risk	NOUN
gp-162	6	20	.	.	PUNCT
gp-162	7	1	to	to	PART
gp-162	7	2	mitigate	mitigate	VERB
gp-162	7	3	these	these	DET
gp-162	7	4	risks	risk	NOUN
gp-162	7	5	,	,	PUNCT
gp-162	7	6	the	the	DET
gp-162	7	7	study	study	NOUN
gp-162	7	8	recommends	recommend	VERB
gp-162	7	9	implementing	implement	VERB
gp-162	7	10	the	the	DET
gp-162	7	11	coso	coso	NOUN
gp-162	7	12	framework	framework	NOUN
gp-162	7	13	to	to	PART
gp-162	7	14	establish	establish	VERB
gp-162	7	15	a	a	DET
gp-162	7	16	robust	robust	ADJ
gp-162	7	17	internal	internal	ADJ
gp-162	7	18	control	control	NOUN
gp-162	7	19	system	system	NOUN
gp-162	7	20	.	.	PUNCT
gp-162	8	1	this	this	PRON
gp-162	8	2	would	would	AUX
gp-162	8	3	address	address	VERB
gp-162	8	4	the	the	DET
gp-162	8	5	lack	lack	NOUN
gp-162	8	6	of	of	ADP
gp-162	8	7	sops	sop	NOUN
gp-162	8	8	by	by	ADP
gp-162	8	9	standardizing	standardize	VERB
gp-162	8	10	inventory	inventory	NOUN
gp-162	8	11	procedures	procedure	NOUN
gp-162	8	12	and	and	CCONJ
gp-162	8	13	clarifying	clarify	VERB
gp-162	8	14	task	task	NOUN
gp-162	8	15	responsibilities	responsibility	NOUN
gp-162	8	16	.	.	PUNCT
gp-162	9	1	anti	anti	ADJ
gp-162	9	2	-	-	ADJ
gp-162	9	3	fraud	fraud	ADJ
gp-162	9	4	awareness	awareness	NOUN
gp-162	9	5	training	training	NOUN
gp-162	9	6	is	be	AUX
gp-162	9	7	proposed	propose	VERB
gp-162	9	8	to	to	PART
gp-162	9	9	reduce	reduce	VERB
gp-162	9	10	ethical	ethical	ADJ
gp-162	9	11	pressures	pressure	NOUN
gp-162	9	12	,	,	PUNCT
gp-162	9	13	while	while	SCONJ
gp-162	9	14	advanced	advanced	ADJ
gp-162	9	15	it	it	PRON
gp-162	9	16	systems	system	NOUN
gp-162	9	17	can	can	AUX
gp-162	9	18	improve	improve	VERB
gp-162	9	19	inventory	inventory	NOUN
gp-162	9	20	monitoring	monitoring	NOUN
gp-162	9	21	and	and	CCONJ
gp-162	9	22	facilitate	facilitate	VERB
gp-162	9	23	regular	regular	ADJ
gp-162	9	24	stock	stock	NOUN
gp-162	9	25	-	-	PUNCT
gp-162	9	26	taking	taking	NOUN
gp-162	9	27	,	,	PUNCT
gp-162	9	28	directly	directly	ADV
gp-162	9	29	reducing	reduce	VERB
gp-162	9	30	opportunities	opportunity	NOUN
gp-162	9	31	for	for	ADP
gp-162	9	32	mismanagement	mismanagement	NOUN
gp-162	9	33	.	.	PUNCT
gp-162	10	1	by	by	ADP
gp-162	10	2	linking	link	VERB
gp-162	10	3	specific	specific	ADJ
gp-162	10	4	findings	finding	NOUN
gp-162	10	5	,	,	PUNCT
gp-162	10	6	such	such	ADJ
gp-162	10	7	as	as	ADP
gp-162	10	8	weak	weak	ADJ
gp-162	10	9	internal	internal	ADJ
gp-162	10	10	controls	control	NOUN
gp-162	10	11	,	,	PUNCT
gp-162	10	12	to	to	ADP
gp-162	10	13	tailored	tailor	VERB
gp-162	10	14	recommendations	recommendation	NOUN
gp-162	10	15	like	like	ADP
gp-162	10	16	adopting	adopt	VERB
gp-162	10	17	the	the	DET
gp-162	10	18	coso	coso	NOUN
gp-162	10	19	framework	framework	NOUN
gp-162	10	20	,	,	PUNCT
gp-162	10	21	this	this	DET
gp-162	10	22	paper	paper	NOUN
gp-162	10	23	provides	provide	VERB
gp-162	10	24	actionable	actionable	ADJ
gp-162	10	25	solutions	solution	NOUN
gp-162	10	26	.	.	PUNCT
gp-162	11	1	it	it	PRON
gp-162	11	2	contributes	contribute	VERB
gp-162	11	3	to	to	ADP
gp-162	11	4	the	the	DET
gp-162	11	5	literature	literature	NOUN
gp-162	11	6	on	on	ADP
gp-162	11	7	fraud	fraud	NOUN
gp-162	11	8	risk	risk	NOUN
gp-162	11	9	assessment	assessment	NOUN
gp-162	11	10	,	,	PUNCT
gp-162	11	11	internal	internal	ADJ
gp-162	11	12	controls	control	NOUN
gp-162	11	13	,	,	PUNCT
gp-162	11	14	and	and	CCONJ
gp-162	11	15	inventory	inventory	NOUN
gp-162	11	16	management	management	NOUN
gp-162	11	17	within	within	ADP
gp-162	11	18	highly	highly	ADV
gp-162	11	19	regulated	regulated	ADJ
gp-162	11	20	industries	industry	NOUN
gp-162	11	21	,	,	PUNCT
gp-162	11	22	offering	offer	VERB
gp-162	11	23	insights	insight	NOUN
gp-162	11	24	into	into	ADP
gp-162	11	25	preventing	prevent	VERB
gp-162	11	26	fraud	fraud	NOUN
gp-162	11	27	in	in	ADP
gp-162	11	28	newly	newly	ADV
gp-162	11	29	established	establish	VERB
gp-162	11	30	organizations	organization	NOUN
gp-162	11	31	.	.	PUNCT
gp-162	12	1	keywords	keyword	NOUN
gp-162	12	2	:	:	PUNCT
gp-162	12	3	coso	coso	PROPN
gp-162	12	4	,	,	PUNCT
gp-162	12	5	fraud	fraud	NOUN
gp-162	12	6	,	,	PUNCT
gp-162	12	7	internal	internal	ADJ
gp-162	12	8	control	control	NOUN
gp-162	12	9	,	,	PUNCT
gp-162	12	10	inventory	inventory	NOUN
gp-162	12	11	management	management	NOUN
gp-162	12	12	introduction	introduction	NOUN
gp-162	12	13	corporate	corporate	ADJ
gp-162	12	14	assets	asset	NOUN
gp-162	12	15	—	—	PUNCT
gp-162	12	16	whether	whether	SCONJ
gp-162	12	17	tangible	tangible	ADJ
gp-162	12	18	or	or	CCONJ
gp-162	12	19	intangible	intangible	ADJ
gp-162	12	20	—	—	PUNCT
gp-162	12	21	are	be	AUX
gp-162	12	22	essential	essential	ADJ
gp-162	12	23	for	for	ADP
gp-162	12	24	sustaining	sustain	VERB
gp-162	12	25	daily	daily	ADJ
gp-162	12	26	operations	operation	NOUN
gp-162	12	27	and	and	CCONJ
gp-162	12	28	achieving	achieve	VERB
gp-162	12	29	long	long	ADJ
gp-162	12	30	-	-	PUNCT
gp-162	12	31	term	term	NOUN
gp-162	12	32	strategic	strategic	ADJ
gp-162	12	33	objectives	objective	NOUN
gp-162	12	34	(	(	PUNCT
gp-162	12	35	kabue	kabue	PROPN
gp-162	12	36	&	&	CCONJ
gp-162	12	37	kilika	kilika	PROPN
gp-162	12	38	,	,	PUNCT
gp-162	12	39	2016	2016	NUM
gp-162	12	40	)	)	PUNCT
gp-162	12	41	.	.	PUNCT
gp-162	13	1	these	these	DET
gp-162	13	2	assets	asset	NOUN
gp-162	13	3	are	be	AUX
gp-162	13	4	particularly	particularly	ADV
gp-162	13	5	crucial	crucial	ADJ
gp-162	13	6	in	in	ADP
gp-162	13	7	industries	industry	NOUN
gp-162	13	8	where	where	SCONJ
gp-162	13	9	inventory	inventory	NOUN
gp-162	13	10	forms	form	VERB
gp-162	13	11	the	the	DET
gp-162	13	12	core	core	NOUN
gp-162	13	13	of	of	ADP
gp-162	13	14	business	business	NOUN
gp-162	13	15	operations	operation	NOUN
gp-162	13	16	,	,	PUNCT
gp-162	13	17	such	such	ADJ
gp-162	13	18	as	as	ADP
gp-162	13	19	the	the	DET
gp-162	13	20	healthcare	healthcare	NOUN
gp-162	13	21	trading	trading	NOUN
gp-162	13	22	sector	sector	NOUN
gp-162	13	23	(	(	PUNCT
gp-162	13	24	liu	liu	PROPN
gp-162	13	25	et	et	PROPN
gp-162	13	26	al	al	PROPN
gp-162	13	27	.	.	PROPN
gp-162	13	28	,	,	PUNCT
gp-162	13	29	2016	2016	NUM
gp-162	13	30	)	)	PUNCT
gp-162	13	31	.	.	PUNCT
gp-162	14	1	in	in	ADP
gp-162	14	2	this	this	DET
gp-162	14	3	context	context	NOUN
gp-162	14	4	,	,	PUNCT
gp-162	14	5	inventory	inventory	NOUN
gp-162	14	6	management	management	NOUN
gp-162	14	7	must	must	AUX
gp-162	14	8	strike	strike	VERB
gp-162	14	9	a	a	DET
gp-162	14	10	balance	balance	NOUN
gp-162	14	11	between	between	ADP
gp-162	14	12	operational	operational	ADJ
gp-162	14	13	efficiency	efficiency	NOUN
gp-162	14	14	and	and	CCONJ
gp-162	14	15	compliance	compliance	NOUN
gp-162	14	16	with	with	ADP
gp-162	14	17	stringent	stringent	ADJ
gp-162	14	18	regulations	regulation	NOUN
gp-162	14	19	,	,	PUNCT
gp-162	14	20	given	give	VERB
gp-162	14	21	the	the	DET
gp-162	14	22	sensitivity	sensitivity	NOUN
gp-162	14	23	of	of	ADP
gp-162	14	24	products	product	NOUN
gp-162	14	25	like	like	ADP
gp-162	14	26	medical	medical	ADJ
gp-162	14	27	devices	device	NOUN
gp-162	14	28	and	and	CCONJ
gp-162	14	29	pharmaceuticals	pharmaceutical	NOUN
gp-162	14	30	(	(	PUNCT
gp-162	14	31	kim	kim	PROPN
gp-162	14	32	et	et	PROPN
gp-162	14	33	al	al	PROPN
gp-162	14	34	.	.	PROPN
gp-162	14	35	,	,	PUNCT
gp-162	14	36	2025	2025	NUM
gp-162	14	37	)	)	PUNCT
gp-162	14	38	.	.	PUNCT
gp-162	15	1	however	however	ADV
gp-162	15	2	,	,	PUNCT
gp-162	15	3	fraud	fraud	NOUN
gp-162	15	4	—	—	PUNCT
gp-162	15	5	particularly	particularly	ADV
gp-162	15	6	in	in	ADP
gp-162	15	7	the	the	DET
gp-162	15	8	form	form	NOUN
gp-162	15	9	of	of	ADP
gp-162	15	10	asset	asset	NOUN
gp-162	15	11	misappropriation	misappropriation	NOUN
gp-162	15	12	—	—	PUNCT
gp-162	15	13	poses	pose	VERB
gp-162	15	14	a	a	DET
gp-162	15	15	significant	significant	ADJ
gp-162	15	16	threat	threat	NOUN
gp-162	15	17	to	to	ADP
gp-162	15	18	an	an	DET
gp-162	15	19	organization	organization	NOUN
gp-162	15	20	’s	’s	PART
gp-162	15	21	financial	financial	ADJ
gp-162	15	22	stability	stability	NOUN
gp-162	15	23	and	and	CCONJ
gp-162	15	24	reputation	reputation	NOUN
gp-162	15	25	(	(	PUNCT
gp-162	15	26	acfe	acfe	NOUN
gp-162	15	27	,	,	PUNCT
gp-162	15	28	2022	2022	NUM
gp-162	15	29	)	)	PUNCT
gp-162	15	30	.	.	PUNCT
gp-162	16	1	research	research	NOUN
gp-162	16	2	indicates	indicate	VERB
gp-162	16	3	that	that	SCONJ
gp-162	16	4	newly	newly	ADV
gp-162	16	5	american	american	ADJ
gp-162	16	6	journal	journal	NOUN
gp-162	16	7	of	of	ADP
gp-162	16	8	economic	economic	ADJ
gp-162	16	9	and	and	CCONJ
gp-162	16	10	management	management	NOUN
gp-162	16	11	business	business	NOUN
gp-162	16	12	vol	vol	NOUN
gp-162	16	13	.	.	PROPN
gp-162	17	1	4	4	NUM
gp-162	17	2	no	no	NOUN
gp-162	17	3	.	.	NOUN
gp-162	17	4	1	1	NUM
gp-162	17	5	january	january	NOUN
gp-162	17	6	2025	2025	NUM
gp-162	17	7	58	58	NUM
gp-162	17	8	established	establish	VERB
gp-162	17	9	companies	company	NOUN
gp-162	17	10	are	be	AUX
gp-162	17	11	especially	especially	ADV
gp-162	17	12	vulnerable	vulnerable	ADJ
gp-162	17	13	to	to	ADP
gp-162	17	14	fraud	fraud	NOUN
gp-162	17	15	due	due	ADP
gp-162	17	16	to	to	ADP
gp-162	17	17	weak	weak	ADJ
gp-162	17	18	corporate	corporate	ADJ
gp-162	17	19	governance	governance	NOUN
gp-162	17	20	and	and	CCONJ
gp-162	17	21	underdeveloped	underdeveloped	ADJ
gp-162	17	22	internal	internal	ADJ
gp-162	17	23	control	control	NOUN
gp-162	17	24	systems	system	NOUN
gp-162	17	25	(	(	PUNCT
gp-162	17	26	herath	herath	NOUN
gp-162	17	27	et	et	PROPN
gp-162	17	28	al	al	PROPN
gp-162	17	29	.	.	PROPN
gp-162	17	30	,	,	PUNCT
gp-162	17	31	2023	2023	NUM
gp-162	17	32	)	)	PUNCT
gp-162	17	33	.	.	PUNCT
gp-162	18	1	pt	pt	PROPN
gp-162	19	1	a	a	PRON
gp-162	19	2	,	,	PUNCT
gp-162	19	3	a	a	DET
gp-162	19	4	newly	newly	ADV
gp-162	19	5	established	establish	VERB
gp-162	19	6	healthcare	healthcare	PROPN
gp-162	19	7	trading	trading	NOUN
gp-162	19	8	company	company	NOUN
gp-162	19	9	,	,	PUNCT
gp-162	19	10	reflects	reflect	VERB
gp-162	19	11	this	this	DET
gp-162	19	12	vulnerability	vulnerability	NOUN
gp-162	19	13	.	.	PUNCT
gp-162	20	1	despite	despite	SCONJ
gp-162	20	2	an	an	DET
gp-162	20	3	awareness	awareness	NOUN
gp-162	20	4	of	of	ADP
gp-162	20	5	the	the	DET
gp-162	20	6	critical	critical	ADJ
gp-162	20	7	importance	importance	NOUN
gp-162	20	8	of	of	ADP
gp-162	20	9	protecting	protect	VERB
gp-162	20	10	assets	asset	NOUN
gp-162	20	11	,	,	PUNCT
gp-162	20	12	the	the	DET
gp-162	20	13	company	company	NOUN
gp-162	20	14	has	have	AUX
gp-162	20	15	faced	face	VERB
gp-162	20	16	issues	issue	NOUN
gp-162	20	17	of	of	ADP
gp-162	20	18	inventory	inventory	NOUN
gp-162	20	19	shrinkage	shrinkage	NOUN
gp-162	20	20	,	,	PUNCT
gp-162	20	21	which	which	PRON
gp-162	20	22	suggest	suggest	VERB
gp-162	20	23	that	that	SCONJ
gp-162	20	24	its	its	PRON
gp-162	20	25	current	current	ADJ
gp-162	20	26	internal	internal	ADJ
gp-162	20	27	controls	control	NOUN
gp-162	20	28	may	may	AUX
gp-162	20	29	be	be	AUX
gp-162	20	30	inadequate	inadequate	ADJ
gp-162	20	31	.	.	PUNCT
gp-162	21	1	this	this	DET
gp-162	21	2	study	study	NOUN
gp-162	21	3	aims	aim	VERB
gp-162	21	4	to	to	PART
gp-162	21	5	investigate	investigate	VERB
gp-162	21	6	the	the	DET
gp-162	21	7	link	link	NOUN
gp-162	21	8	between	between	ADP
gp-162	21	9	pt	pt	PROPN
gp-162	21	10	a	a	DET
gp-162	21	11	’s	’s	ADJ
gp-162	21	12	inadequate	inadequate	ADJ
gp-162	21	13	internal	internal	ADJ
gp-162	21	14	controls	control	NOUN
gp-162	21	15	and	and	CCONJ
gp-162	21	16	the	the	DET
gp-162	21	17	opportunities	opportunity	NOUN
gp-162	21	18	for	for	ADP
gp-162	21	19	fraud	fraud	NOUN
gp-162	21	20	in	in	ADP
gp-162	21	21	its	its	PRON
gp-162	21	22	inventory	inventory	NOUN
gp-162	21	23	management	management	NOUN
gp-162	21	24	practices	practice	NOUN
gp-162	21	25	.	.	PUNCT
gp-162	22	1	the	the	DET
gp-162	22	2	significance	significance	NOUN
gp-162	22	3	of	of	ADP
gp-162	22	4	this	this	DET
gp-162	22	5	research	research	NOUN
gp-162	22	6	lies	lie	VERB
gp-162	22	7	in	in	ADP
gp-162	22	8	addressing	address	VERB
gp-162	22	9	a	a	DET
gp-162	22	10	key	key	ADJ
gp-162	22	11	gap	gap	NOUN
gp-162	22	12	in	in	ADP
gp-162	22	13	the	the	DET
gp-162	22	14	literature	literature	NOUN
gp-162	22	15	on	on	ADP
gp-162	22	16	fraud	fraud	NOUN
gp-162	22	17	prevention	prevention	NOUN
gp-162	22	18	within	within	ADP
gp-162	22	19	emerging	emerge	VERB
gp-162	22	20	healthcare	healthcare	NOUN
gp-162	22	21	trading	trading	NOUN
gp-162	22	22	companies	company	NOUN
gp-162	22	23	.	.	PUNCT
gp-162	23	1	while	while	SCONJ
gp-162	23	2	previous	previous	ADJ
gp-162	23	3	studies	study	NOUN
gp-162	23	4	have	have	AUX
gp-162	23	5	highlighted	highlight	VERB
gp-162	23	6	the	the	DET
gp-162	23	7	importance	importance	NOUN
gp-162	23	8	of	of	ADP
gp-162	23	9	fraud	fraud	NOUN
gp-162	23	10	triangles	triangle	NOUN
gp-162	23	11	and	and	CCONJ
gp-162	23	12	internal	internal	ADJ
gp-162	23	13	controls	control	NOUN
gp-162	23	14	,	,	PUNCT
gp-162	23	15	limited	limited	ADJ
gp-162	23	16	attention	attention	NOUN
gp-162	23	17	has	have	AUX
gp-162	23	18	been	be	AUX
gp-162	23	19	given	give	VERB
gp-162	23	20	to	to	ADP
gp-162	23	21	the	the	DET
gp-162	23	22	specific	specific	ADJ
gp-162	23	23	vulnerabilities	vulnerability	NOUN
gp-162	23	24	of	of	ADP
gp-162	23	25	newly	newly	ADV
gp-162	23	26	established	establish	VERB
gp-162	23	27	enterprises	enterprise	NOUN
gp-162	23	28	in	in	ADP
gp-162	23	29	regulated	regulated	ADJ
gp-162	23	30	industries	industry	NOUN
gp-162	23	31	(	(	PUNCT
gp-162	23	32	kerrigan	kerrigan	PROPN
gp-162	23	33	,	,	PUNCT
gp-162	23	34	2020	2020	NUM
gp-162	23	35	;	;	PUNCT
gp-162	23	36	mansor	mansor	PROPN
gp-162	23	37	&	&	CCONJ
gp-162	23	38	abdullahi	abdullahi	PROPN
gp-162	23	39	,	,	PUNCT
gp-162	23	40	2015	2015	NUM
gp-162	23	41	)	)	PUNCT
gp-162	23	42	.	.	PUNCT
gp-162	24	1	by	by	ADP
gp-162	24	2	examining	examine	VERB
gp-162	24	3	pt	pt	INTJ
gp-162	24	4	a	a	DET
gp-162	24	5	’s	’s	NOUN
gp-162	24	6	challenges	challenge	NOUN
gp-162	24	7	,	,	PUNCT
gp-162	24	8	this	this	DET
gp-162	24	9	research	research	NOUN
gp-162	24	10	offers	offer	VERB
gp-162	24	11	theoretical	theoretical	ADJ
gp-162	24	12	contributions	contribution	NOUN
gp-162	24	13	and	and	CCONJ
gp-162	24	14	practical	practical	ADJ
gp-162	24	15	insights	insight	NOUN
gp-162	24	16	to	to	PART
gp-162	24	17	guide	guide	VERB
gp-162	24	18	policymakers	policymaker	NOUN
gp-162	24	19	,	,	PUNCT
gp-162	24	20	practitioners	practitioner	NOUN
gp-162	24	21	,	,	PUNCT
gp-162	24	22	and	and	CCONJ
gp-162	24	23	researchers	researcher	NOUN
gp-162	24	24	in	in	ADP
gp-162	24	25	enhancing	enhance	VERB
gp-162	24	26	fraud	fraud	NOUN
gp-162	24	27	prevention	prevention	NOUN
gp-162	24	28	strategies	strategy	NOUN
gp-162	24	29	.	.	PUNCT
gp-162	25	1	the	the	DET
gp-162	25	2	novelty	novelty	NOUN
gp-162	25	3	of	of	ADP
gp-162	25	4	this	this	DET
gp-162	25	5	study	study	NOUN
gp-162	25	6	lies	lie	VERB
gp-162	25	7	in	in	ADP
gp-162	25	8	its	its	PRON
gp-162	25	9	focus	focus	NOUN
gp-162	25	10	on	on	ADP
gp-162	25	11	the	the	DET
gp-162	25	12	context	context	NOUN
gp-162	25	13	of	of	ADP
gp-162	25	14	new	new	ADJ
gp-162	25	15	companies	company	NOUN
gp-162	25	16	in	in	ADP
gp-162	25	17	the	the	DET
gp-162	25	18	healthcare	healthcare	PROPN
gp-162	25	19	trading	trading	NOUN
gp-162	25	20	industry	industry	NOUN
gp-162	25	21	,	,	PUNCT
gp-162	25	22	previous	previous	ADJ
gp-162	25	23	studies	study	NOUN
gp-162	25	24	have	have	AUX
gp-162	25	25	more	more	ADV
gp-162	25	26	often	often	ADV
gp-162	25	27	discussed	discuss	VERB
gp-162	25	28	fraud	fraud	NOUN
gp-162	25	29	in	in	ADP
gp-162	25	30	the	the	DET
gp-162	25	31	context	context	NOUN
gp-162	25	32	of	of	ADP
gp-162	25	33	large	large	ADJ
gp-162	25	34	or	or	CCONJ
gp-162	25	35	established	established	ADJ
gp-162	25	36	companies	company	NOUN
gp-162	25	37	,	,	PUNCT
gp-162	25	38	while	while	SCONJ
gp-162	25	39	this	this	DET
gp-162	25	40	study	study	NOUN
gp-162	25	41	explores	explore	VERB
gp-162	25	42	the	the	DET
gp-162	25	43	challenges	challenge	NOUN
gp-162	25	44	faced	face	VERB
gp-162	25	45	by	by	ADP
gp-162	25	46	new	new	ADJ
gp-162	25	47	companies	company	NOUN
gp-162	25	48	such	such	ADJ
gp-162	25	49	as	as	ADP
gp-162	25	50	pt	pt	PROPN
gp-162	25	51	a.	a.	NOUN
gp-162	25	52	integrative	integrative	PROPN
gp-162	25	53	approach	approach	NOUN
gp-162	25	54	,	,	PUNCT
gp-162	25	55	combining	combine	VERB
gp-162	25	56	the	the	DET
gp-162	25	57	analysis	analysis	NOUN
gp-162	25	58	of	of	ADP
gp-162	25	59	internal	internal	ADJ
gp-162	25	60	control	control	NOUN
gp-162	25	61	weaknesses	weakness	NOUN
gp-162	25	62	with	with	ADP
gp-162	25	63	the	the	DET
gp-162	25	64	fraud	fraud	NOUN
gp-162	25	65	triangle	triangle	NOUN
gp-162	25	66	approach	approach	NOUN
gp-162	25	67	to	to	PART
gp-162	25	68	provide	provide	VERB
gp-162	25	69	a	a	DET
gp-162	25	70	more	more	ADV
gp-162	25	71	comprehensive	comprehensive	ADJ
gp-162	25	72	understanding	understanding	NOUN
gp-162	25	73	.	.	PUNCT
gp-162	26	1	focus	focus	VERB
gp-162	26	2	on	on	ADP
gp-162	26	3	strict	strict	ADJ
gp-162	26	4	industry	industry	NOUN
gp-162	26	5	regulations	regulation	NOUN
gp-162	26	6	,	,	PUNCT
gp-162	26	7	this	this	DET
gp-162	26	8	research	research	NOUN
gp-162	26	9	highlights	highlight	VERB
gp-162	26	10	the	the	DET
gp-162	26	11	vulnerabilities	vulnerability	NOUN
gp-162	26	12	of	of	ADP
gp-162	26	13	companies	company	NOUN
gp-162	26	14	in	in	ADP
gp-162	26	15	highly	highly	ADV
gp-162	26	16	regulated	regulated	ADJ
gp-162	26	17	industries	industry	NOUN
gp-162	26	18	,	,	PUNCT
gp-162	26	19	which	which	PRON
gp-162	26	20	often	often	ADV
gp-162	26	21	face	face	VERB
gp-162	26	22	greater	great	ADJ
gp-162	26	23	pressure	pressure	NOUN
gp-162	26	24	to	to	PART
gp-162	26	25	maintain	maintain	VERB
gp-162	26	26	operational	operational	ADJ
gp-162	26	27	efficiency	efficiency	NOUN
gp-162	26	28	while	while	SCONJ
gp-162	26	29	meeting	meet	VERB
gp-162	26	30	compliance	compliance	NOUN
gp-162	26	31	.	.	PUNCT
gp-162	27	1	this	this	DET
gp-162	27	2	study	study	NOUN
gp-162	27	3	aims	aim	VERB
gp-162	27	4	to	to	PART
gp-162	27	5	analyze	analyze	VERB
gp-162	27	6	how	how	SCONJ
gp-162	27	7	weaknesses	weakness	NOUN
gp-162	27	8	in	in	ADP
gp-162	27	9	pt	pt	PROPN
gp-162	27	10	a	a	PRON
gp-162	27	11	's	's	PART
gp-162	27	12	internal	internal	ADJ
gp-162	27	13	control	control	NOUN
gp-162	27	14	system	system	NOUN
gp-162	27	15	create	create	VERB
gp-162	27	16	opportunities	opportunity	NOUN
gp-162	27	17	for	for	ADP
gp-162	27	18	fraud	fraud	NOUN
gp-162	27	19	,	,	PUNCT
gp-162	27	20	especially	especially	ADV
gp-162	27	21	in	in	ADP
gp-162	27	22	inventory	inventory	NOUN
gp-162	27	23	management	management	NOUN
gp-162	27	24	.	.	PUNCT
gp-162	28	1	identify	identify	VERB
gp-162	28	2	specific	specific	ADJ
gp-162	28	3	factors	factor	NOUN
gp-162	28	4	that	that	PRON
gp-162	28	5	increase	increase	VERB
gp-162	28	6	pt	pt	INTJ
gp-162	28	7	a	a	DET
gp-162	28	8	's	's	PART
gp-162	28	9	vulnerability	vulnerability	NOUN
gp-162	28	10	to	to	PART
gp-162	28	11	fraud	fraud	VERB
gp-162	28	12	in	in	ADP
gp-162	28	13	a	a	DET
gp-162	28	14	highly	highly	ADV
gp-162	28	15	regulated	regulate	VERB
gp-162	28	16	industry	industry	NOUN
gp-162	28	17	.	.	PUNCT
gp-162	29	1	this	this	DET
gp-162	29	2	research	research	NOUN
gp-162	29	3	provides	provide	VERB
gp-162	29	4	benefits	benefit	NOUN
gp-162	29	5	,	,	PUNCT
gp-162	29	6	namely	namely	ADV
gp-162	29	7	,	,	PUNCT
gp-162	29	8	theoretical	theoretical	ADJ
gp-162	29	9	,	,	PUNCT
gp-162	29	10	adding	add	VERB
gp-162	29	11	to	to	ADP
gp-162	29	12	the	the	DET
gp-162	29	13	literature	literature	NOUN
gp-162	29	14	regarding	regard	VERB
gp-162	29	15	fraud	fraud	NOUN
gp-162	29	16	prevention	prevention	NOUN
gp-162	29	17	with	with	ADP
gp-162	29	18	a	a	DET
gp-162	29	19	focus	focus	NOUN
gp-162	29	20	on	on	ADP
gp-162	29	21	new	new	ADJ
gp-162	29	22	companies	company	NOUN
gp-162	29	23	in	in	ADP
gp-162	29	24	the	the	DET
gp-162	29	25	healthcare	healthcare	PROPN
gp-162	29	26	trading	trading	NOUN
gp-162	29	27	industry	industry	NOUN
gp-162	29	28	,	,	PUNCT
gp-162	29	29	which	which	PRON
gp-162	29	30	is	be	AUX
gp-162	29	31	still	still	ADV
gp-162	29	32	rarely	rarely	ADV
gp-162	29	33	discussed	discuss	VERB
gp-162	29	34	in	in	ADP
gp-162	29	35	depth	depth	NOUN
gp-162	29	36	.	.	PUNCT
gp-162	30	1	practical	practical	ADJ
gp-162	30	2	,	,	PUNCT
gp-162	30	3	provides	provide	VERB
gp-162	30	4	guidance	guidance	NOUN
gp-162	30	5	for	for	ADP
gp-162	30	6	new	new	ADJ
gp-162	30	7	companies	company	NOUN
gp-162	30	8	such	such	ADJ
gp-162	30	9	as	as	ADP
gp-162	30	10	pt	pt	PROPN
gp-162	30	11	a	a	PRON
gp-162	30	12	to	to	PART
gp-162	30	13	improve	improve	VERB
gp-162	30	14	their	their	PRON
gp-162	30	15	internal	internal	ADJ
gp-162	30	16	control	control	NOUN
gp-162	30	17	system	system	NOUN
gp-162	30	18	,	,	PUNCT
gp-162	30	19	especially	especially	ADV
gp-162	30	20	in	in	ADP
gp-162	30	21	inventory	inventory	NOUN
gp-162	30	22	management	management	NOUN
gp-162	30	23	.	.	PUNCT
gp-162	31	1	policy	policy	NOUN
gp-162	31	2	,	,	PUNCT
gp-162	31	3	provide	provide	VERB
gp-162	31	4	input	input	NOUN
gp-162	31	5	to	to	ADP
gp-162	31	6	policymakers	policymaker	NOUN
gp-162	31	7	on	on	ADP
gp-162	31	8	the	the	DET
gp-162	31	9	importance	importance	NOUN
gp-162	31	10	of	of	ADP
gp-162	31	11	regulations	regulation	NOUN
gp-162	31	12	that	that	PRON
gp-162	31	13	encourage	encourage	VERB
gp-162	31	14	better	well	ADJ
gp-162	31	15	internal	internal	ADJ
gp-162	31	16	controls	control	NOUN
gp-162	31	17	in	in	ADP
gp-162	31	18	companies	company	NOUN
gp-162	31	19	in	in	ADP
gp-162	31	20	highly	highly	ADV
gp-162	31	21	regulated	regulated	ADJ
gp-162	31	22	industries	industry	NOUN
gp-162	31	23	.	.	PUNCT
gp-162	32	1	research	research	NOUN
gp-162	32	2	methods	method	NOUN
gp-162	32	3	this	this	DET
gp-162	32	4	study	study	NOUN
gp-162	32	5	adopts	adopt	VERB
gp-162	32	6	a	a	DET
gp-162	32	7	qualitative	qualitative	ADJ
gp-162	32	8	case	case	NOUN
gp-162	32	9	study	study	NOUN
gp-162	32	10	design	design	NOUN
gp-162	32	11	(	(	PUNCT
gp-162	32	12	yin	yin	NOUN
gp-162	32	13	,	,	PUNCT
gp-162	32	14	2018	2018	NUM
gp-162	32	15	)	)	PUNCT
gp-162	32	16	to	to	PART
gp-162	32	17	provide	provide	VERB
gp-162	32	18	an	an	DET
gp-162	32	19	in	in	ADP
gp-162	32	20	-	-	PUNCT
gp-162	32	21	depth	depth	NOUN
gp-162	32	22	understanding	understanding	NOUN
gp-162	32	23	of	of	ADP
gp-162	32	24	how	how	SCONJ
gp-162	32	25	pt	pt	X
gp-162	32	26	a	a	PRON
gp-162	32	27	,	,	PUNCT
gp-162	32	28	a	a	DET
gp-162	32	29	newly	newly	ADV
gp-162	32	30	established	establish	VERB
gp-162	32	31	healthcare	healthcare	PROPN
gp-162	32	32	trading	trading	NOUN
gp-162	32	33	company	company	NOUN
gp-162	32	34	,	,	PUNCT
gp-162	32	35	experiences	experience	NOUN
gp-162	32	36	and	and	CCONJ
gp-162	32	37	mitigates	mitigate	VERB
gp-162	32	38	fraud	fraud	NOUN
gp-162	32	39	risks	risk	NOUN
gp-162	32	40	in	in	ADP
gp-162	32	41	inventory	inventory	NOUN
gp-162	32	42	management	management	NOUN
gp-162	32	43	.	.	PUNCT
gp-162	33	1	a	a	DET
gp-162	33	2	single	single	ADJ
gp-162	33	3	-	-	PUNCT
gp-162	33	4	case	case	NOUN
gp-162	33	5	approach	approach	NOUN
gp-162	33	6	was	be	AUX
gp-162	33	7	selected	select	VERB
gp-162	33	8	to	to	PART
gp-162	33	9	capture	capture	VERB
gp-162	33	10	organizational	organizational	ADJ
gp-162	33	11	nuances	nuance	NOUN
gp-162	33	12	and	and	CCONJ
gp-162	33	13	contextual	contextual	ADJ
gp-162	33	14	factors	factor	NOUN
gp-162	33	15	that	that	PRON
gp-162	33	16	are	be	AUX
gp-162	33	17	often	often	ADV
gp-162	33	18	overlooked	overlook	VERB
gp-162	33	19	in	in	ADP
gp-162	33	20	broader	broad	ADJ
gp-162	33	21	quantitative	quantitative	ADJ
gp-162	33	22	studies	study	NOUN
gp-162	33	23	(	(	PUNCT
gp-162	33	24	wintersberger	wintersberger	PROPN
gp-162	33	25	&	&	CCONJ
gp-162	33	26	saunders	saunders	PROPN
gp-162	33	27	,	,	PUNCT
gp-162	33	28	2020	2020	NUM
gp-162	33	29	)	)	PUNCT
gp-162	33	30	.	.	PUNCT
gp-162	34	1	data	datum	NOUN
gp-162	34	2	analysis	analysis	NOUN
gp-162	34	3	employed	employ	VERB
gp-162	34	4	a	a	DET
gp-162	34	5	thematic	thematic	ADJ
gp-162	34	6	approach	approach	NOUN
gp-162	34	7	(	(	PUNCT
gp-162	34	8	clarke	clarke	PROPN
gp-162	34	9	&	&	CCONJ
gp-162	34	10	braun	braun	PROPN
gp-162	34	11	,	,	PUNCT
gp-162	34	12	2017	2017	NUM
gp-162	34	13	)	)	PUNCT
gp-162	34	14	.	.	PUNCT
gp-162	35	1	audio	audio	ADJ
gp-162	35	2	recordings	recording	NOUN
gp-162	35	3	of	of	ADP
gp-162	35	4	interviews	interview	NOUN
gp-162	35	5	were	be	AUX
gp-162	35	6	transcribed	transcribe	VERB
gp-162	35	7	verbatim	verbatim	ADJ
gp-162	35	8	and	and	CCONJ
gp-162	35	9	analyzed	analyze	VERB
gp-162	35	10	using	use	VERB
gp-162	35	11	an	an	DET
gp-162	35	12	inductive	inductive	ADJ
gp-162	35	13	coding	code	VERB
gp-162	35	14	process	process	NOUN
gp-162	35	15	to	to	PART
gp-162	35	16	identify	identify	VERB
gp-162	35	17	recurring	recur	VERB
gp-162	35	18	themes	theme	NOUN
gp-162	35	19	,	,	PUNCT
gp-162	35	20	which	which	PRON
gp-162	35	21	were	be	AUX
gp-162	35	22	subsequently	subsequently	ADV
gp-162	35	23	mapped	map	VERB
gp-162	35	24	to	to	ADP
gp-162	35	25	the	the	DET
gp-162	35	26	fraud	fraud	NOUN
gp-162	35	27	triangle	triangle	NOUN
gp-162	35	28	and	and	CCONJ
gp-162	35	29	coso	coso	PROPN
gp-162	35	30	components	component	NOUN
gp-162	35	31	.	.	PUNCT
gp-162	36	1	additional	additional	ADJ
gp-162	36	2	details	detail	NOUN
gp-162	36	3	on	on	ADP
gp-162	36	4	the	the	DET
gp-162	36	5	coding	code	VERB
gp-162	36	6	procedure	procedure	NOUN
gp-162	36	7	and	and	CCONJ
gp-162	36	8	data	datum	NOUN
gp-162	36	9	selection	selection	NOUN
gp-162	36	10	process	process	NOUN
gp-162	36	11	would	would	AUX
gp-162	36	12	strengthen	strengthen	VERB
gp-162	36	13	habibi	habibi	PROPN
gp-162	36	14	59	59	NUM
gp-162	36	15	transparency	transparency	NOUN
gp-162	36	16	and	and	CCONJ
gp-162	36	17	replicability	replicability	NOUN
gp-162	36	18	.	.	PUNCT
gp-162	37	1	observational	observational	ADJ
gp-162	37	2	notes	note	NOUN
gp-162	37	3	added	add	VERB
gp-162	37	4	contextual	contextual	ADJ
gp-162	37	5	depth	depth	NOUN
gp-162	37	6	,	,	PUNCT
gp-162	37	7	highlighting	highlight	VERB
gp-162	37	8	discrepancies	discrepancy	NOUN
gp-162	37	9	between	between	ADP
gp-162	37	10	stated	state	VERB
gp-162	37	11	procedures	procedure	NOUN
gp-162	37	12	and	and	CCONJ
gp-162	37	13	actual	actual	ADJ
gp-162	37	14	practices	practice	NOUN
gp-162	37	15	.	.	PUNCT
gp-162	38	1	document	document	NOUN
gp-162	38	2	analysis	analysis	NOUN
gp-162	38	3	served	serve	VERB
gp-162	38	4	as	as	ADP
gp-162	38	5	triangulating	triangulate	VERB
gp-162	38	6	evidence	evidence	NOUN
gp-162	38	7	,	,	PUNCT
gp-162	38	8	validating	validate	VERB
gp-162	38	9	whether	whether	SCONJ
gp-162	38	10	formal	formal	ADJ
gp-162	38	11	policies	policy	NOUN
gp-162	38	12	aligned	align	VERB
gp-162	38	13	with	with	ADP
gp-162	38	14	employee	employee	NOUN
gp-162	38	15	accounts	account	NOUN
gp-162	38	16	and	and	CCONJ
gp-162	38	17	observed	observed	ADJ
gp-162	38	18	behaviors	behavior	NOUN
gp-162	38	19	.	.	PUNCT
gp-162	39	1	reliability	reliability	NOUN
gp-162	39	2	was	be	AUX
gp-162	39	3	enhanced	enhance	VERB
gp-162	39	4	through	through	ADP
gp-162	39	5	data	data	NOUN
gp-162	39	6	triangulation	triangulation	NOUN
gp-162	39	7	and	and	CCONJ
gp-162	39	8	member	member	NOUN
gp-162	39	9	checking	checking	NOUN
gp-162	39	10	,	,	PUNCT
gp-162	39	11	wherein	wherein	SCONJ
gp-162	39	12	interviewees	interviewee	NOUN
gp-162	39	13	reviewed	review	VERB
gp-162	39	14	summaries	summary	NOUN
gp-162	39	15	of	of	ADP
gp-162	39	16	emergent	emergent	ADJ
gp-162	39	17	themes	theme	NOUN
gp-162	39	18	to	to	PART
gp-162	39	19	confirm	confirm	VERB
gp-162	39	20	accuracy	accuracy	NOUN
gp-162	39	21	or	or	CCONJ
gp-162	39	22	provide	provide	VERB
gp-162	39	23	clarifications	clarification	NOUN
gp-162	39	24	(	(	PUNCT
gp-162	39	25	wintersberger	wintersberger	PROPN
gp-162	39	26	&	&	CCONJ
gp-162	39	27	saunders	saunders	PROPN
gp-162	39	28	,	,	PUNCT
gp-162	39	29	2020	2020	NUM
gp-162	39	30	)	)	PUNCT
gp-162	39	31	.	.	PUNCT
gp-162	40	1	any	any	DET
gp-162	40	2	discrepancies	discrepancy	NOUN
gp-162	40	3	were	be	AUX
gp-162	40	4	resolved	resolve	VERB
gp-162	40	5	through	through	ADP
gp-162	40	6	followup	followup	ADJ
gp-162	40	7	discussions	discussion	NOUN
gp-162	40	8	or	or	CCONJ
gp-162	40	9	further	further	ADJ
gp-162	40	10	examination	examination	NOUN
gp-162	40	11	of	of	ADP
gp-162	40	12	relevant	relevant	ADJ
gp-162	40	13	documents	document	NOUN
gp-162	40	14	,	,	PUNCT
gp-162	40	15	reinforcing	reinforce	VERB
gp-162	40	16	the	the	DET
gp-162	40	17	credibility	credibility	NOUN
gp-162	40	18	of	of	ADP
gp-162	40	19	the	the	DET
gp-162	40	20	findings	finding	NOUN
gp-162	40	21	.	.	PUNCT
gp-162	41	1	however	however	ADV
gp-162	41	2	,	,	PUNCT
gp-162	41	3	this	this	DET
gp-162	41	4	study	study	NOUN
gp-162	41	5	focuses	focus	VERB
gp-162	41	6	on	on	ADP
gp-162	41	7	a	a	DET
gp-162	41	8	single	single	ADJ
gp-162	41	9	newly	newly	ADV
gp-162	41	10	established	establish	VERB
gp-162	41	11	healthcare	healthcare	PROPN
gp-162	41	12	trading	trading	NOUN
gp-162	41	13	company	company	NOUN
gp-162	41	14	,	,	PUNCT
gp-162	41	15	which	which	PRON
gp-162	41	16	may	may	AUX
gp-162	41	17	limit	limit	VERB
gp-162	41	18	generalizability	generalizability	NOUN
gp-162	41	19	to	to	ADP
gp-162	41	20	organizations	organization	NOUN
gp-162	41	21	of	of	ADP
gp-162	41	22	different	different	ADJ
gp-162	41	23	sizes	size	NOUN
gp-162	41	24	,	,	PUNCT
gp-162	41	25	maturity	maturity	NOUN
gp-162	41	26	levels	level	NOUN
gp-162	41	27	,	,	PUNCT
gp-162	41	28	or	or	CCONJ
gp-162	41	29	industries	industry	NOUN
gp-162	41	30	.	.	PUNCT
gp-162	42	1	additionally	additionally	ADV
gp-162	42	2	,	,	PUNCT
gp-162	42	3	the	the	DET
gp-162	42	4	relatively	relatively	ADV
gp-162	42	5	short	short	ADJ
gp-162	42	6	data	data	NOUN
gp-162	42	7	collection	collection	NOUN
gp-162	42	8	period	period	NOUN
gp-162	42	9	may	may	AUX
gp-162	42	10	not	not	PART
gp-162	42	11	fully	fully	ADV
gp-162	42	12	capture	capture	VERB
gp-162	42	13	long	long	ADJ
gp-162	42	14	-	-	PUNCT
gp-162	42	15	term	term	NOUN
gp-162	42	16	changes	change	NOUN
gp-162	42	17	in	in	ADP
gp-162	42	18	internal	internal	ADJ
gp-162	42	19	controls	control	NOUN
gp-162	42	20	.	.	PUNCT
gp-162	43	1	future	future	ADJ
gp-162	43	2	studies	study	NOUN
gp-162	43	3	could	could	AUX
gp-162	43	4	address	address	VERB
gp-162	43	5	these	these	DET
gp-162	43	6	limitations	limitation	NOUN
gp-162	43	7	by	by	ADP
gp-162	43	8	incorporating	incorporate	VERB
gp-162	43	9	a	a	DET
gp-162	43	10	more	more	ADV
gp-162	43	11	detailed	detailed	ADJ
gp-162	43	12	description	description	NOUN
gp-162	43	13	of	of	ADP
gp-162	43	14	the	the	DET
gp-162	43	15	data	data	NOUN
gp-162	43	16	collection	collection	NOUN
gp-162	43	17	and	and	CCONJ
gp-162	43	18	analysis	analysis	NOUN
gp-162	43	19	procedures	procedure	NOUN
gp-162	43	20	,	,	PUNCT
gp-162	43	21	extending	extend	VERB
gp-162	43	22	the	the	DET
gp-162	43	23	duration	duration	NOUN
gp-162	43	24	of	of	ADP
gp-162	43	25	data	datum	NOUN
gp-162	43	26	collection	collection	NOUN
gp-162	43	27	,	,	PUNCT
gp-162	43	28	and	and	CCONJ
gp-162	43	29	conducting	conduct	VERB
gp-162	43	30	multi	multi	ADJ
gp-162	43	31	-	-	NOUN
gp-162	43	32	case	case	NOUN
gp-162	43	33	or	or	CCONJ
gp-162	43	34	longitudinal	longitudinal	ADJ
gp-162	43	35	studies	study	NOUN
gp-162	43	36	to	to	PART
gp-162	43	37	explore	explore	VERB
gp-162	43	38	how	how	SCONJ
gp-162	43	39	internal	internal	ADJ
gp-162	43	40	control	control	NOUN
gp-162	43	41	practices	practice	NOUN
gp-162	43	42	evolve	evolve	VERB
gp-162	43	43	over	over	ADP
gp-162	43	44	time	time	NOUN
gp-162	43	45	.	.	PUNCT
gp-162	44	1	result	result	NOUN
gp-162	44	2	and	and	CCONJ
gp-162	44	3	discussion	discussion	NOUN
gp-162	44	4	the	the	DET
gp-162	44	5	findings	finding	NOUN
gp-162	44	6	reveal	reveal	VERB
gp-162	44	7	that	that	SCONJ
gp-162	44	8	pt	pt	PROPN
gp-162	44	9	a	a	DET
gp-162	44	10	’s	’s	X
gp-162	44	11	internal	internal	ADJ
gp-162	44	12	control	control	NOUN
gp-162	44	13	system	system	NOUN
gp-162	44	14	is	be	AUX
gp-162	44	15	still	still	ADV
gp-162	44	16	at	at	ADP
gp-162	44	17	a	a	DET
gp-162	44	18	nascent	nascent	ADJ
gp-162	44	19	stage	stage	NOUN
gp-162	44	20	.	.	PUNCT
gp-162	45	1	although	although	SCONJ
gp-162	45	2	management	management	NOUN
gp-162	45	3	recognizes	recognize	VERB
gp-162	45	4	the	the	DET
gp-162	45	5	importance	importance	NOUN
gp-162	45	6	of	of	ADP
gp-162	45	7	internal	internal	ADJ
gp-162	45	8	controls	control	NOUN
gp-162	45	9	,	,	PUNCT
gp-162	45	10	there	there	PRON
gp-162	45	11	are	be	VERB
gp-162	45	12	no	no	DET
gp-162	45	13	formalized	formalize	VERB
gp-162	45	14	sops	sop	NOUN
gp-162	45	15	for	for	ADP
gp-162	45	16	inventory	inventory	NOUN
gp-162	45	17	management	management	NOUN
gp-162	45	18	,	,	PUNCT
gp-162	45	19	and	and	CCONJ
gp-162	45	20	employee	employee	NOUN
gp-162	45	21	roles	role	NOUN
gp-162	45	22	often	often	ADV
gp-162	45	23	overlap	overlap	VERB
gp-162	45	24	.	.	PUNCT
gp-162	46	1	this	this	DET
gp-162	46	2	lack	lack	NOUN
gp-162	46	3	of	of	ADP
gp-162	46	4	clarity	clarity	NOUN
gp-162	46	5	increases	increase	VERB
gp-162	46	6	the	the	DET
gp-162	46	7	risk	risk	NOUN
gp-162	46	8	of	of	ADP
gp-162	46	9	fraud	fraud	NOUN
gp-162	46	10	,	,	PUNCT
gp-162	46	11	as	as	SCONJ
gp-162	46	12	employees	employee	NOUN
gp-162	46	13	can	can	AUX
gp-162	46	14	access	access	VERB
gp-162	46	15	and	and	CCONJ
gp-162	46	16	move	move	VERB
gp-162	46	17	inventory	inventory	NOUN
gp-162	46	18	without	without	ADP
gp-162	46	19	thorough	thorough	ADJ
gp-162	46	20	authorization	authorization	NOUN
gp-162	46	21	or	or	CCONJ
gp-162	46	22	documentation	documentation	NOUN
gp-162	46	23	,	,	PUNCT
gp-162	46	24	creating	create	VERB
gp-162	46	25	significant	significant	ADJ
gp-162	46	26	opportunity	opportunity	NOUN
gp-162	46	27	for	for	ADP
gp-162	46	28	misconduct	misconduct	NOUN
gp-162	46	29	(	(	PUNCT
gp-162	46	30	machado	machado	PROPN
gp-162	46	31	&	&	CCONJ
gp-162	46	32	gartner	gartner	PROPN
gp-162	46	33	,	,	PUNCT
gp-162	46	34	2017	2017	NUM
gp-162	46	35	)	)	PUNCT
gp-162	46	36	.	.	PUNCT
gp-162	47	1	weak	weak	ADJ
gp-162	47	2	control	control	NOUN
gp-162	47	3	environment	environment	NOUN
gp-162	47	4	and	and	CCONJ
gp-162	47	5	inadequate	inadequate	ADJ
gp-162	47	6	risk	risk	NOUN
gp-162	47	7	assessment	assessment	NOUN
gp-162	47	8	a	a	DET
gp-162	47	9	major	major	ADJ
gp-162	47	10	theme	theme	NOUN
gp-162	47	11	that	that	PRON
gp-162	47	12	emerged	emerge	VERB
gp-162	47	13	was	be	AUX
gp-162	47	14	the	the	DET
gp-162	47	15	absence	absence	NOUN
gp-162	47	16	of	of	ADP
gp-162	47	17	a	a	DET
gp-162	47	18	well	well	ADV
gp-162	47	19	-	-	PUNCT
gp-162	47	20	defined	define	VERB
gp-162	47	21	control	control	NOUN
gp-162	47	22	environment	environment	NOUN
gp-162	47	23	(	(	PUNCT
gp-162	47	24	coso	coso	NOUN
gp-162	47	25	)	)	PUNCT
gp-162	47	26	.	.	PUNCT
gp-162	48	1	although	although	SCONJ
gp-162	48	2	senior	senior	ADJ
gp-162	48	3	management	management	NOUN
gp-162	48	4	expressed	express	VERB
gp-162	48	5	concern	concern	NOUN
gp-162	48	6	about	about	ADP
gp-162	48	7	inventory	inventory	NOUN
gp-162	48	8	losses	loss	NOUN
gp-162	48	9	,	,	PUNCT
gp-162	48	10	they	they	PRON
gp-162	48	11	had	have	AUX
gp-162	48	12	not	not	PART
gp-162	48	13	enacted	enact	VERB
gp-162	48	14	a	a	DET
gp-162	48	15	formalized	formalized	ADJ
gp-162	48	16	code	code	NOUN
gp-162	48	17	of	of	ADP
gp-162	48	18	ethics	ethic	NOUN
gp-162	48	19	or	or	CCONJ
gp-162	48	20	systematic	systematic	ADJ
gp-162	48	21	training	training	NOUN
gp-162	48	22	initiatives	initiative	NOUN
gp-162	48	23	.	.	PUNCT
gp-162	49	1	this	this	DET
gp-162	49	2	omission	omission	NOUN
gp-162	49	3	often	often	ADV
gp-162	49	4	led	lead	VERB
gp-162	49	5	staff	staff	NOUN
gp-162	49	6	to	to	PART
gp-162	49	7	prioritize	prioritize	VERB
gp-162	49	8	operational	operational	ADJ
gp-162	49	9	speed	speed	NOUN
gp-162	49	10	and	and	CCONJ
gp-162	49	11	sales	sale	NOUN
gp-162	49	12	targets	target	NOUN
gp-162	49	13	over	over	ADP
gp-162	49	14	procedural	procedural	ADJ
gp-162	49	15	compliance	compliance	NOUN
gp-162	49	16	.	.	PUNCT
gp-162	50	1	furthermore	furthermore	ADV
gp-162	50	2	,	,	PUNCT
gp-162	50	3	risk	risk	NOUN
gp-162	50	4	assessments	assessment	NOUN
gp-162	50	5	—	—	PUNCT
gp-162	50	6	where	where	SCONJ
gp-162	50	7	they	they	PRON
gp-162	50	8	existed	exist	VERB
gp-162	50	9	—	—	PUNCT
gp-162	50	10	were	be	AUX
gp-162	50	11	performed	perform	VERB
gp-162	50	12	sporadically	sporadically	ADV
gp-162	50	13	,	,	PUNCT
gp-162	50	14	usually	usually	ADV
gp-162	50	15	following	follow	VERB
gp-162	50	16	an	an	DET
gp-162	50	17	incident	incident	NOUN
gp-162	50	18	of	of	ADP
gp-162	50	19	asset	asset	NOUN
gp-162	50	20	loss	loss	NOUN
gp-162	50	21	.	.	PUNCT
gp-162	51	1	these	these	DET
gp-162	51	2	findings	finding	NOUN
gp-162	51	3	mirror	mirror	VERB
gp-162	51	4	those	those	PRON
gp-162	51	5	in	in	ADP
gp-162	51	6	alleyne	alleyne	NOUN
gp-162	51	7	and	and	CCONJ
gp-162	51	8	elson	elson	PROPN
gp-162	51	9	’s	’s	PART
gp-162	51	10	(	(	PUNCT
gp-162	51	11	2020	2020	NUM
gp-162	51	12	)	)	PUNCT
gp-162	51	13	study	study	NOUN
gp-162	51	14	,	,	PUNCT
gp-162	51	15	where	where	SCONJ
gp-162	51	16	organizations	organization	NOUN
gp-162	51	17	with	with	ADP
gp-162	51	18	informal	informal	ADJ
gp-162	51	19	approaches	approach	NOUN
gp-162	51	20	to	to	PART
gp-162	51	21	risk	risk	NOUN
gp-162	51	22	assessment	assessment	NOUN
gp-162	51	23	were	be	AUX
gp-162	51	24	more	more	ADV
gp-162	51	25	likely	likely	ADJ
gp-162	51	26	to	to	PART
gp-162	51	27	experience	experience	VERB
gp-162	51	28	recurrent	recurrent	ADJ
gp-162	51	29	fraud	fraud	NOUN
gp-162	51	30	cases	case	NOUN
gp-162	51	31	.	.	PUNCT
gp-162	52	1	gaps	gap	NOUN
gp-162	52	2	in	in	ADP
gp-162	52	3	control	control	NOUN
gp-162	52	4	activities	activity	NOUN
gp-162	52	5	and	and	CCONJ
gp-162	52	6	inventory	inventory	NOUN
gp-162	52	7	sops	sop	NOUN
gp-162	52	8	despite	despite	SCONJ
gp-162	52	9	understanding	understand	VERB
gp-162	52	10	the	the	DET
gp-162	52	11	operational	operational	ADJ
gp-162	52	12	complexities	complexity	NOUN
gp-162	52	13	in	in	ADP
gp-162	52	14	healthcare	healthcare	NOUN
gp-162	52	15	trading	trading	NOUN
gp-162	52	16	(	(	PUNCT
gp-162	52	17	e.g.	e.g.	ADV
gp-162	52	18	,	,	PUNCT
gp-162	52	19	expiration	expiration	NOUN
gp-162	52	20	dates	date	NOUN
gp-162	52	21	,	,	PUNCT
gp-162	52	22	special	special	ADJ
gp-162	52	23	handling	handling	NOUN
gp-162	52	24	requirements	requirement	NOUN
gp-162	52	25	)	)	PUNCT
gp-162	52	26	,	,	PUNCT
gp-162	52	27	pt	pt	X
gp-162	52	28	a	a	DET
gp-162	52	29	lacked	lacked	ADJ
gp-162	52	30	coherent	coherent	ADJ
gp-162	52	31	sops	sop	NOUN
gp-162	52	32	that	that	SCONJ
gp-162	52	33	delineated	delineated	ADJ
gp-162	52	34	responsibilities	responsibility	NOUN
gp-162	52	35	and	and	CCONJ
gp-162	52	36	established	establish	VERB
gp-162	52	37	checkpoints	checkpoint	NOUN
gp-162	52	38	.	.	PUNCT
gp-162	53	1	1	1	X
gp-162	53	2	)	)	PUNCT
gp-162	53	3	overlapping	overlap	VERB
gp-162	53	4	roles	role	NOUN
gp-162	53	5	:	:	PUNCT
gp-162	53	6	employees	employee	NOUN
gp-162	53	7	could	could	AUX
gp-162	53	8	both	both	CCONJ
gp-162	53	9	request	request	VERB
gp-162	53	10	and	and	CCONJ
gp-162	53	11	approve	approve	VERB
gp-162	53	12	inventory	inventory	NOUN
gp-162	53	13	movements	movement	NOUN
gp-162	53	14	,	,	PUNCT
gp-162	53	15	bypassing	bypass	VERB
gp-162	53	16	independent	independent	ADJ
gp-162	53	17	reviews	review	NOUN
gp-162	53	18	.	.	PUNCT
gp-162	54	1	2	2	X
gp-162	54	2	)	)	PUNCT
gp-162	54	3	documentation	documentation	NOUN
gp-162	54	4	deficiencies	deficiency	NOUN
gp-162	54	5	:	:	PUNCT
gp-162	54	6	inventory	inventory	NOUN
gp-162	54	7	entries	entry	NOUN
gp-162	54	8	often	often	ADV
gp-162	54	9	relied	rely	VERB
gp-162	54	10	on	on	ADP
gp-162	54	11	verbal	verbal	ADJ
gp-162	54	12	confirmations	confirmation	NOUN
gp-162	54	13	and	and	CCONJ
gp-162	54	14	handwritten	handwritten	ADJ
gp-162	54	15	notes	note	NOUN
gp-162	54	16	,	,	PUNCT
gp-162	54	17	prone	prone	ADJ
gp-162	54	18	to	to	ADP
gp-162	54	19	errors	error	NOUN
gp-162	54	20	or	or	CCONJ
gp-162	54	21	deliberate	deliberate	ADJ
gp-162	54	22	alterations	alteration	NOUN
gp-162	54	23	.	.	PUNCT
gp-162	55	1	american	american	ADJ
gp-162	55	2	journal	journal	PROPN
gp-162	55	3	of	of	ADP
gp-162	55	4	economic	economic	ADJ
gp-162	55	5	and	and	CCONJ
gp-162	55	6	management	management	NOUN
gp-162	55	7	business	business	NOUN
gp-162	55	8	vol	vol	NOUN
gp-162	55	9	.	.	PROPN
gp-162	56	1	4	4	NUM
gp-162	56	2	no	no	NOUN
gp-162	56	3	.	.	NOUN
gp-162	56	4	1	1	NUM
gp-162	56	5	january	january	NOUN
gp-162	56	6	2025	2025	NUM
gp-162	56	7	60	60	NUM
gp-162	56	8	3	3	NUM
gp-162	56	9	)	)	PUNCT
gp-162	56	10	infrequent	infrequent	ADJ
gp-162	56	11	stock	stock	NOUN
gp-162	56	12	audits	audits	NOUN
gp-162	56	13	:	:	PUNCT
gp-162	56	14	no	no	DET
gp-162	56	15	fixed	fix	VERB
gp-162	56	16	schedule	schedule	NOUN
gp-162	56	17	for	for	ADP
gp-162	56	18	third	third	ADJ
gp-162	56	19	-	-	PUNCT
gp-162	56	20	party	party	NOUN
gp-162	56	21	or	or	CCONJ
gp-162	56	22	surprise	surprise	NOUN
gp-162	56	23	stock	stock	NOUN
gp-162	56	24	counts	count	NOUN
gp-162	56	25	existed	exist	VERB
gp-162	56	26	,	,	PUNCT
gp-162	56	27	increasing	increase	VERB
gp-162	56	28	the	the	DET
gp-162	56	29	risk	risk	NOUN
gp-162	56	30	of	of	ADP
gp-162	56	31	unreported	unreported	ADJ
gp-162	56	32	misappropriations	misappropriation	NOUN
gp-162	56	33	.	.	PUNCT
gp-162	57	1	such	such	ADJ
gp-162	57	2	conditions	condition	NOUN
gp-162	57	3	expand	expand	VERB
gp-162	57	4	“	"	PUNCT
gp-162	57	5	opportunity	opportunity	NOUN
gp-162	57	6	,	,	PUNCT
gp-162	57	7	”	"	PUNCT
gp-162	57	8	a	a	DET
gp-162	57	9	crucial	crucial	ADJ
gp-162	57	10	fraud	fraud	NOUN
gp-162	57	11	triangle	triangle	NOUN
gp-162	57	12	element	element	NOUN
gp-162	57	13	,	,	PUNCT
gp-162	57	14	enabling	enable	VERB
gp-162	57	15	employees	employee	NOUN
gp-162	57	16	to	to	PART
gp-162	57	17	engage	engage	VERB
gp-162	57	18	in	in	ADP
gp-162	57	19	unauthorized	unauthorized	ADJ
gp-162	57	20	activities	activity	NOUN
gp-162	57	21	with	with	ADP
gp-162	57	22	minimal	minimal	ADJ
gp-162	57	23	detection	detection	NOUN
gp-162	57	24	risk	risk	NOUN
gp-162	57	25	(	(	PUNCT
gp-162	57	26	pobrić	pobrić	NOUN
gp-162	57	27	,	,	PUNCT
gp-162	57	28	2022	2022	NUM
gp-162	57	29	)	)	PUNCT
gp-162	57	30	.	.	PUNCT
gp-162	58	1	information	information	NOUN
gp-162	58	2	and	and	CCONJ
gp-162	58	3	communication	communication	NOUN
gp-162	58	4	breakdown	breakdown	NOUN
gp-162	58	5	interviewees	interviewee	NOUN
gp-162	58	6	indicated	indicate	VERB
gp-162	58	7	that	that	SCONJ
gp-162	58	8	daily	daily	ADJ
gp-162	58	9	inventory	inventory	NOUN
gp-162	58	10	updates	update	NOUN
gp-162	58	11	and	and	CCONJ
gp-162	58	12	stock	stock	NOUN
gp-162	58	13	discrepancies	discrepancy	NOUN
gp-162	58	14	were	be	AUX
gp-162	58	15	not	not	PART
gp-162	58	16	consistently	consistently	ADV
gp-162	58	17	communicated	communicate	VERB
gp-162	58	18	to	to	ADP
gp-162	58	19	relevant	relevant	ADJ
gp-162	58	20	personnel	personnel	NOUN
gp-162	58	21	.	.	PUNCT
gp-162	59	1	for	for	ADP
gp-162	59	2	example	example	NOUN
gp-162	59	3	,	,	PUNCT
gp-162	59	4	a	a	DET
gp-162	59	5	middle	middle	ADJ
gp-162	59	6	manager	manager	NOUN
gp-162	59	7	stated	state	VERB
gp-162	59	8	,	,	PUNCT
gp-162	59	9	“	"	PUNCT
gp-162	59	10	we	we	PRON
gp-162	59	11	only	only	ADV
gp-162	59	12	receive	receive	VERB
gp-162	59	13	stock	stock	NOUN
gp-162	59	14	status	status	NOUN
gp-162	59	15	at	at	ADP
gp-162	59	16	the	the	DET
gp-162	59	17	end	end	NOUN
gp-162	59	18	of	of	ADP
gp-162	59	19	each	each	DET
gp-162	59	20	month	month	NOUN
gp-162	59	21	,	,	PUNCT
gp-162	59	22	and	and	CCONJ
gp-162	59	23	by	by	ADP
gp-162	59	24	then	then	ADV
gp-162	59	25	,	,	PUNCT
gp-162	59	26	it	it	PRON
gp-162	59	27	’s	’	VERB
gp-162	59	28	too	too	ADV
gp-162	59	29	late	late	ADJ
gp-162	59	30	to	to	PART
gp-162	59	31	trace	trace	VERB
gp-162	59	32	certain	certain	ADJ
gp-162	59	33	missing	missing	ADJ
gp-162	59	34	items	item	NOUN
gp-162	59	35	.	.	PUNCT
gp-162	59	36	”	"	PUNCT
gp-162	60	1	this	this	PRON
gp-162	60	2	underscores	underscore	VERB
gp-162	60	3	the	the	DET
gp-162	60	4	need	need	NOUN
gp-162	60	5	for	for	ADP
gp-162	60	6	integrated	integrate	VERB
gp-162	60	7	information	information	NOUN
gp-162	60	8	systems	system	NOUN
gp-162	60	9	or	or	CCONJ
gp-162	60	10	erp	erp	NOUN
gp-162	60	11	solutions	solution	NOUN
gp-162	60	12	,	,	PUNCT
gp-162	60	13	which	which	PRON
gp-162	60	14	can	can	AUX
gp-162	60	15	provide	provide	VERB
gp-162	60	16	real	real	ADJ
gp-162	60	17	-	-	PUNCT
gp-162	60	18	time	time	NOUN
gp-162	60	19	visibility	visibility	NOUN
gp-162	60	20	of	of	ADP
gp-162	60	21	stock	stock	NOUN
gp-162	60	22	movements	movement	NOUN
gp-162	60	23	(	(	PUNCT
gp-162	60	24	louwers	louwer	NOUN
gp-162	60	25	et	et	PROPN
gp-162	60	26	al	al	PROPN
gp-162	60	27	.	.	PROPN
gp-162	60	28	,	,	PUNCT
gp-162	60	29	2018	2018	NUM
gp-162	60	30	)	)	PUNCT
gp-162	60	31	.	.	PUNCT
gp-162	61	1	the	the	DET
gp-162	61	2	lack	lack	NOUN
gp-162	61	3	of	of	ADP
gp-162	61	4	transparent	transparent	ADJ
gp-162	61	5	communication	communication	NOUN
gp-162	61	6	channels	channel	NOUN
gp-162	61	7	further	far	ADV
gp-162	61	8	facilitates	facilitate	VERB
gp-162	61	9	fraud	fraud	NOUN
gp-162	61	10	concealment	concealment	NOUN
gp-162	61	11	,	,	PUNCT
gp-162	61	12	aligning	align	VERB
gp-162	61	13	with	with	ADP
gp-162	61	14	earlier	early	ADJ
gp-162	61	15	findings	finding	NOUN
gp-162	61	16	that	that	SCONJ
gp-162	61	17	prompt	prompt	VERB
gp-162	61	18	,	,	PUNCT
gp-162	61	19	accurate	accurate	ADJ
gp-162	61	20	information	information	NOUN
gp-162	61	21	sharing	sharing	NOUN
gp-162	61	22	is	be	AUX
gp-162	61	23	vital	vital	ADJ
gp-162	61	24	for	for	ADP
gp-162	61	25	early	early	ADJ
gp-162	61	26	fraud	fraud	NOUN
gp-162	61	27	detection	detection	NOUN
gp-162	61	28	(	(	PUNCT
gp-162	61	29	acfe	acfe	NOUN
gp-162	61	30	)	)	PUNCT
gp-162	61	31	.	.	PUNCT
gp-162	62	1	monitoring	monitoring	NOUN
gp-162	62	2	and	and	CCONJ
gp-162	62	3	the	the	DET
gp-162	62	4	persistence	persistence	NOUN
gp-162	62	5	of	of	ADP
gp-162	62	6	opportunity	opportunity	NOUN
gp-162	62	7	the	the	DET
gp-162	62	8	overall	overall	ADJ
gp-162	62	9	monitoring	monitoring	NOUN
gp-162	62	10	process	process	NOUN
gp-162	62	11	at	at	ADP
gp-162	62	12	pt	pt	PROPN
gp-162	62	13	a	a	PRON
gp-162	62	14	was	be	AUX
gp-162	62	15	described	describe	VERB
gp-162	62	16	as	as	ADP
gp-162	62	17	“	"	PUNCT
gp-162	62	18	reactive	reactive	ADJ
gp-162	62	19	rather	rather	ADV
gp-162	62	20	than	than	ADP
gp-162	62	21	preventative	preventative	ADJ
gp-162	62	22	.	.	PUNCT
gp-162	62	23	”	"	PUNCT
gp-162	63	1	while	while	SCONJ
gp-162	63	2	incidents	incident	NOUN
gp-162	63	3	of	of	ADP
gp-162	63	4	missing	miss	VERB
gp-162	63	5	inventory	inventory	NOUN
gp-162	63	6	triggered	trigger	VERB
gp-162	63	7	ad	ad	NOUN
gp-162	63	8	hoc	hoc	X
gp-162	63	9	investigations	investigation	NOUN
gp-162	63	10	,	,	PUNCT
gp-162	63	11	there	there	PRON
gp-162	63	12	was	be	VERB
gp-162	63	13	no	no	DET
gp-162	63	14	systematic	systematic	ADJ
gp-162	63	15	mechanism	mechanism	NOUN
gp-162	63	16	to	to	PART
gp-162	63	17	deter	deter	VERB
gp-162	63	18	fraud	fraud	NOUN
gp-162	63	19	proactively	proactively	ADV
gp-162	63	20	.	.	PUNCT
gp-162	64	1	the	the	DET
gp-162	64	2	lack	lack	NOUN
gp-162	64	3	of	of	ADP
gp-162	64	4	an	an	DET
gp-162	64	5	internal	internal	ADJ
gp-162	64	6	audit	audit	NOUN
gp-162	64	7	function	function	NOUN
gp-162	64	8	or	or	CCONJ
gp-162	64	9	routine	routine	ADJ
gp-162	64	10	surprise	surprise	NOUN
gp-162	64	11	audits	audits	NOUN
gp-162	64	12	created	create	VERB
gp-162	64	13	an	an	DET
gp-162	64	14	environment	environment	NOUN
gp-162	64	15	where	where	SCONJ
gp-162	64	16	fraudulent	fraudulent	ADJ
gp-162	64	17	activities	activity	NOUN
gp-162	64	18	could	could	AUX
gp-162	64	19	persist	persist	VERB
gp-162	64	20	undetected	undetected	ADJ
gp-162	64	21	.	.	PUNCT
gp-162	65	1	this	this	DET
gp-162	65	2	finding	finding	NOUN
gp-162	65	3	aligns	align	VERB
gp-162	65	4	with	with	ADP
gp-162	65	5	coso	coso	NOUN
gp-162	65	6	’s	’s	PART
gp-162	65	7	emphasis	emphasis	NOUN
gp-162	65	8	on	on	ADP
gp-162	65	9	ongoing	ongoing	ADJ
gp-162	65	10	evaluations	evaluation	NOUN
gp-162	65	11	as	as	ADP
gp-162	65	12	a	a	DET
gp-162	65	13	cornerstone	cornerstone	NOUN
gp-162	65	14	of	of	ADP
gp-162	65	15	robust	robust	ADJ
gp-162	65	16	internal	internal	ADJ
gp-162	65	17	control	control	NOUN
gp-162	65	18	systems	system	NOUN
gp-162	65	19	.	.	PUNCT
gp-162	66	1	without	without	ADP
gp-162	66	2	rigorous	rigorous	ADJ
gp-162	66	3	monitoring	monitoring	NOUN
gp-162	66	4	,	,	PUNCT
gp-162	66	5	organizations	organization	NOUN
gp-162	66	6	effectively	effectively	ADV
gp-162	66	7	leave	leave	VERB
gp-162	66	8	the	the	DET
gp-162	66	9	“	"	PUNCT
gp-162	66	10	opportunity	opportunity	NOUN
gp-162	66	11	”	"	PUNCT
gp-162	66	12	element	element	NOUN
gp-162	66	13	of	of	ADP
gp-162	66	14	the	the	DET
gp-162	66	15	fraud	fraud	NOUN
gp-162	66	16	triangle	triangle	NOUN
gp-162	66	17	unaddressed	unaddresse	VERB
gp-162	66	18	(	(	PUNCT
gp-162	66	19	mansor	mansor	PROPN
gp-162	66	20	&	&	CCONJ
gp-162	66	21	abdullahi	abdullahi	PROPN
gp-162	66	22	,	,	PUNCT
gp-162	66	23	2015	2015	NUM
gp-162	66	24	)	)	PUNCT
gp-162	66	25	.	.	PUNCT
gp-162	67	1	fraud	fraud	NOUN
gp-162	67	2	triangle	triangle	NOUN
gp-162	67	3	elements	element	NOUN
gp-162	67	4	at	at	ADP
gp-162	67	5	pt	pt	PROPN
gp-162	67	6	a	a	DET
gp-162	67	7	1	1	NUM
gp-162	67	8	)	)	PUNCT
gp-162	67	9	pressure	pressure	NOUN
gp-162	67	10	:	:	PUNCT
gp-162	67	11	although	although	SCONJ
gp-162	67	12	explicit	explicit	ADJ
gp-162	67	13	financial	financial	ADJ
gp-162	67	14	pressures	pressure	NOUN
gp-162	67	15	were	be	AUX
gp-162	67	16	not	not	PART
gp-162	67	17	universally	universally	ADV
gp-162	67	18	reported	report	VERB
gp-162	67	19	,	,	PUNCT
gp-162	67	20	some	some	DET
gp-162	67	21	employees	employee	NOUN
gp-162	67	22	felt	felt	AUX
gp-162	67	23	compelled	compel	VERB
gp-162	67	24	to	to	PART
gp-162	67	25	meet	meet	VERB
gp-162	67	26	demanding	demand	VERB
gp-162	67	27	sales	sale	NOUN
gp-162	67	28	quotas	quota	NOUN
gp-162	67	29	.	.	PUNCT
gp-162	68	1	in	in	ADP
gp-162	68	2	one	one	NUM
gp-162	68	3	instance	instance	NOUN
gp-162	68	4	,	,	PUNCT
gp-162	68	5	a	a	DET
gp-162	68	6	warehouse	warehouse	NOUN
gp-162	68	7	clerk	clerk	NOUN
gp-162	68	8	acknowledged	acknowledge	VERB
gp-162	68	9	feeling	feeling	NOUN
gp-162	68	10	pressured	pressured	ADJ
gp-162	68	11	to	to	PART
gp-162	68	12	“	"	PUNCT
gp-162	68	13	cut	cut	VERB
gp-162	68	14	corners	corner	NOUN
gp-162	68	15	”	"	PUNCT
gp-162	68	16	to	to	PART
gp-162	68	17	expedite	expedite	VERB
gp-162	68	18	deliveries	delivery	NOUN
gp-162	68	19	—	—	PUNCT
gp-162	68	20	a	a	DET
gp-162	68	21	scenario	scenario	NOUN
gp-162	68	22	ripe	ripe	NOUN
gp-162	68	23	for	for	ADP
gp-162	68	24	misappropriation	misappropriation	NOUN
gp-162	68	25	.	.	PUNCT
gp-162	69	1	2	2	X
gp-162	69	2	)	)	PUNCT
gp-162	69	3	opportunity	opportunity	NOUN
gp-162	69	4	:	:	PUNCT
gp-162	69	5	the	the	DET
gp-162	69	6	absence	absence	NOUN
gp-162	69	7	of	of	ADP
gp-162	69	8	segregation	segregation	NOUN
gp-162	69	9	of	of	ADP
gp-162	69	10	duties	duty	NOUN
gp-162	69	11	,	,	PUNCT
gp-162	69	12	weak	weak	ADJ
gp-162	69	13	sops	sop	NOUN
gp-162	69	14	,	,	PUNCT
gp-162	69	15	and	and	CCONJ
gp-162	69	16	inadequate	inadequate	ADJ
gp-162	69	17	supervision	supervision	NOUN
gp-162	69	18	collectively	collectively	ADV
gp-162	69	19	formed	form	VERB
gp-162	69	20	a	a	DET
gp-162	69	21	high	high	ADJ
gp-162	69	22	-	-	PUNCT
gp-162	69	23	opportunity	opportunity	NOUN
gp-162	69	24	environment	environment	NOUN
gp-162	69	25	.	.	PUNCT
gp-162	70	1	as	as	ADP
gp-162	70	2	an	an	DET
gp-162	70	3	operational	operational	ADJ
gp-162	70	4	staff	staff	NOUN
gp-162	70	5	member	member	NOUN
gp-162	70	6	noted	note	VERB
gp-162	70	7	,	,	PUNCT
gp-162	70	8	“	"	PUNCT
gp-162	70	9	i	i	PRON
gp-162	70	10	can	can	AUX
gp-162	70	11	move	move	VERB
gp-162	70	12	items	item	NOUN
gp-162	70	13	without	without	ADP
gp-162	70	14	too	too	ADV
gp-162	70	15	many	many	ADJ
gp-162	70	16	questions	question	NOUN
gp-162	70	17	asked	ask	VERB
gp-162	70	18	.	.	PUNCT
gp-162	70	19	”	"	PUNCT
gp-162	71	1	3	3	X
gp-162	71	2	)	)	PUNCT
gp-162	71	3	rationalization	rationalization	NOUN
gp-162	71	4	:	:	PUNCT
gp-162	71	5	several	several	ADJ
gp-162	71	6	respondents	respondent	NOUN
gp-162	71	7	downplayed	downplay	VERB
gp-162	71	8	the	the	DET
gp-162	71	9	significance	significance	NOUN
gp-162	71	10	of	of	ADP
gp-162	71	11	inventory	inventory	NOUN
gp-162	71	12	loss	loss	NOUN
gp-162	71	13	,	,	PUNCT
gp-162	71	14	citing	cite	VERB
gp-162	71	15	the	the	DET
gp-162	71	16	company	company	NOUN
gp-162	71	17	’s	’s	PART
gp-162	71	18	“	"	PUNCT
gp-162	71	19	growth	growth	NOUN
gp-162	71	20	phase	phase	NOUN
gp-162	71	21	”	"	PUNCT
gp-162	71	22	or	or	CCONJ
gp-162	71	23	the	the	DET
gp-162	71	24	notion	notion	NOUN
gp-162	71	25	that	that	SCONJ
gp-162	71	26	“	"	PUNCT
gp-162	71	27	everyone	everyone	PRON
gp-162	71	28	does	do	AUX
gp-162	71	29	it	it	PRON
gp-162	71	30	.	.	PUNCT
gp-162	71	31	”	"	PUNCT
gp-162	72	1	this	this	PRON
gp-162	72	2	underlines	underline	VERB
gp-162	72	3	the	the	DET
gp-162	72	4	importance	importance	NOUN
gp-162	72	5	of	of	ADP
gp-162	72	6	strong	strong	ADJ
gp-162	72	7	ethical	ethical	ADJ
gp-162	72	8	guidance	guidance	NOUN
gp-162	72	9	to	to	PART
gp-162	72	10	dismantle	dismantle	VERB
gp-162	72	11	such	such	ADJ
gp-162	72	12	justifications	justification	NOUN
gp-162	72	13	(	(	PUNCT
gp-162	72	14	rasheed	rasheed	NOUN
gp-162	72	15	et	et	PROPN
gp-162	72	16	al	al	PROPN
gp-162	72	17	.	.	PROPN
gp-162	72	18	,	,	PUNCT
gp-162	72	19	2023	2023	NUM
gp-162	72	20	)	)	PUNCT
gp-162	72	21	.	.	PUNCT
gp-162	73	1	these	these	DET
gp-162	73	2	findings	finding	NOUN
gp-162	73	3	reinforce	reinforce	VERB
gp-162	73	4	existing	exist	VERB
gp-162	73	5	literature	literature	NOUN
gp-162	73	6	that	that	PRON
gp-162	73	7	highlights	highlight	VERB
gp-162	73	8	the	the	DET
gp-162	73	9	intersection	intersection	NOUN
gp-162	73	10	of	of	ADP
gp-162	73	11	the	the	DET
gp-162	73	12	fraud	fraud	NOUN
gp-162	73	13	triangle	triangle	NOUN
gp-162	73	14	with	with	ADP
gp-162	73	15	weak	weak	ADJ
gp-162	73	16	internal	internal	ADJ
gp-162	73	17	controls	control	NOUN
gp-162	73	18	,	,	PUNCT
gp-162	73	19	particularly	particularly	ADV
gp-162	73	20	in	in	ADP
gp-162	73	21	newly	newly	ADV
gp-162	73	22	established	establish	VERB
gp-162	73	23	or	or	CCONJ
gp-162	73	24	resource	resource	NOUN
gp-162	73	25	-	-	PUNCT
gp-162	73	26	constrained	constrain	VERB
gp-162	73	27	settings	setting	NOUN
gp-162	73	28	(	(	PUNCT
gp-162	73	29	herath	herath	NOUN
gp-162	73	30	et	et	PROPN
gp-162	73	31	al	al	PROPN
gp-162	73	32	.	.	PROPN
gp-162	73	33	,	,	PUNCT
gp-162	73	34	2023	2023	NUM
gp-162	73	35	;	;	PUNCT
gp-162	73	36	hsiao	hsiao	PROPN
gp-162	73	37	et	et	PROPN
gp-162	73	38	al	al	PROPN
gp-162	73	39	.	.	PROPN
gp-162	73	40	,	,	PUNCT
gp-162	73	41	2024	2024	NUM
gp-162	73	42	)	)	PUNCT
gp-162	73	43	.	.	PUNCT
gp-162	74	1	practically	practically	ADV
gp-162	74	2	,	,	PUNCT
gp-162	74	3	pt	pt	PROPN
gp-162	74	4	a	a	DET
gp-162	74	5	’s	’s	NOUN
gp-162	74	6	case	case	NOUN
gp-162	74	7	demonstrates	demonstrate	VERB
gp-162	74	8	the	the	DET
gp-162	74	9	urgent	urgent	ADJ
gp-162	74	10	need	need	NOUN
gp-162	74	11	for	for	ADP
gp-162	74	12	implementing	implement	VERB
gp-162	74	13	a	a	DET
gp-162	74	14	structured	structured	ADJ
gp-162	74	15	framework	framework	NOUN
gp-162	74	16	like	like	ADP
gp-162	74	17	coso	coso	NOUN
gp-162	74	18	,	,	PUNCT
gp-162	74	19	which	which	PRON
gp-162	74	20	directly	directly	ADV
gp-162	74	21	addresses	address	VERB
gp-162	74	22	the	the	DET
gp-162	74	23	identified	identify	VERB
gp-162	74	24	shortcomings	shortcoming	NOUN
gp-162	74	25	in	in	ADP
gp-162	74	26	risk	risk	NOUN
gp-162	74	27	assessment	assessment	NOUN
gp-162	74	28	,	,	PUNCT
gp-162	74	29	control	control	NOUN
gp-162	74	30	activities	activity	NOUN
gp-162	74	31	,	,	PUNCT
gp-162	74	32	communication	communication	NOUN
gp-162	74	33	,	,	PUNCT
gp-162	74	34	and	and	CCONJ
gp-162	74	35	monitoring	monitoring	NOUN
gp-162	74	36	(	(	PUNCT
gp-162	74	37	coso	coso	NOUN
gp-162	74	38	)	)	PUNCT
gp-162	74	39	.	.	PUNCT
gp-162	75	1	establishing	establish	VERB
gp-162	75	2	clear	clear	ADJ
gp-162	75	3	sops	sop	NOUN
gp-162	75	4	,	,	PUNCT
gp-162	75	5	segregating	segregating	ADJ
gp-162	75	6	duties	duty	NOUN
gp-162	75	7	,	,	PUNCT
gp-162	75	8	and	and	CCONJ
gp-162	75	9	deploying	deploy	VERB
gp-162	75	10	technology	technology	NOUN
gp-162	75	11	for	for	ADP
gp-162	75	12	real	real	ADJ
gp-162	75	13	-	-	PUNCT
gp-162	75	14	time	time	NOUN
gp-162	75	15	oversight	oversight	NOUN
gp-162	75	16	can	can	AUX
gp-162	75	17	substantially	substantially	ADV
gp-162	75	18	reduce	reduce	VERB
gp-162	75	19	the	the	DET
gp-162	75	20	probability	probability	NOUN
gp-162	75	21	and	and	CCONJ
gp-162	75	22	impact	impact	NOUN
gp-162	75	23	of	of	ADP
gp-162	75	24	fraud	fraud	NOUN
gp-162	75	25	(	(	PUNCT
gp-162	75	26	acfe	acfe	NOUN
gp-162	75	27	)	)	PUNCT
gp-162	75	28	(	(	PUNCT
gp-162	75	29	nandugga	nandugga	ADJ
gp-162	75	30	,	,	PUNCT
gp-162	75	31	2019	2019	NUM
gp-162	75	32	)	)	PUNCT
gp-162	75	33	.	.	PUNCT
gp-162	76	1	habibi	habibi	PROPN
gp-162	76	2	61	61	NUM
gp-162	76	3	importance	importance	NOUN
gp-162	76	4	of	of	ADP
gp-162	76	5	anti	anti	ADJ
gp-162	76	6	-	-	ADJ
gp-162	76	7	fraud	fraud	ADJ
gp-162	76	8	awareness	awareness	NOUN
gp-162	76	9	and	and	CCONJ
gp-162	76	10	technology	technology	NOUN
gp-162	76	11	increasing	increase	VERB
gp-162	76	12	anti	anti	ADJ
gp-162	76	13	-	-	ADJ
gp-162	76	14	fraud	fraud	ADJ
gp-162	76	15	awareness	awareness	NOUN
gp-162	76	16	is	be	AUX
gp-162	76	17	critical	critical	ADJ
gp-162	76	18	in	in	ADP
gp-162	76	19	preventing	prevent	VERB
gp-162	76	20	unethical	unethical	ADJ
gp-162	76	21	behaviour	behaviour	NOUN
gp-162	76	22	(	(	PUNCT
gp-162	76	23	see	see	VERB
gp-162	76	24	“	"	PUNCT
gp-162	76	25	fraud	fraud	NOUN
gp-162	76	26	prevention	prevention	NOUN
gp-162	76	27	through	through	ADP
gp-162	76	28	internal	internal	ADJ
gp-162	76	29	control	control	NOUN
gp-162	76	30	and	and	CCONJ
gp-162	76	31	islamic	islamic	ADJ
gp-162	76	32	ethics	ethic	NOUN
gp-162	76	33	”	"	PUNCT
gp-162	76	34	)	)	PUNCT
gp-162	76	35	.	.	PUNCT
gp-162	77	1	training	training	NOUN
gp-162	77	2	sessions	session	NOUN
gp-162	77	3	that	that	PRON
gp-162	77	4	clarify	clarify	VERB
gp-162	77	5	ethical	ethical	ADJ
gp-162	77	6	expectations	expectation	NOUN
gp-162	77	7	,	,	PUNCT
gp-162	77	8	the	the	DET
gp-162	77	9	legal	legal	ADJ
gp-162	77	10	consequences	consequence	NOUN
gp-162	77	11	of	of	ADP
gp-162	77	12	fraud	fraud	NOUN
gp-162	77	13	,	,	PUNCT
gp-162	77	14	and	and	CCONJ
gp-162	77	15	employees	employee	NOUN
gp-162	77	16	’	’	PART
gp-162	77	17	role	role	NOUN
gp-162	77	18	in	in	ADP
gp-162	77	19	safeguarding	safeguard	VERB
gp-162	77	20	assets	asset	NOUN
gp-162	77	21	can	can	AUX
gp-162	77	22	cultivate	cultivate	VERB
gp-162	77	23	a	a	DET
gp-162	77	24	proactive	proactive	ADJ
gp-162	77	25	culture	culture	NOUN
gp-162	77	26	.	.	PUNCT
gp-162	78	1	moreover	moreover	ADV
gp-162	78	2	,	,	PUNCT
gp-162	78	3	leveraging	leverage	VERB
gp-162	78	4	technology	technology	NOUN
gp-162	78	5	—	—	PUNCT
gp-162	78	6	particularly	particularly	ADV
gp-162	78	7	an	an	DET
gp-162	78	8	erp	erp	NOUN
gp-162	78	9	system	system	NOUN
gp-162	78	10	—	—	PUNCT
gp-162	78	11	provides	provide	VERB
gp-162	78	12	real	real	ADJ
gp-162	78	13	-	-	PUNCT
gp-162	78	14	time	time	NOUN
gp-162	78	15	data	datum	NOUN
gp-162	78	16	on	on	ADP
gp-162	78	17	inventory	inventory	NOUN
gp-162	78	18	levels	level	NOUN
gp-162	78	19	,	,	PUNCT
gp-162	78	20	automates	automate	VERB
gp-162	78	21	approvals	approval	NOUN
gp-162	78	22	,	,	PUNCT
gp-162	78	23	and	and	CCONJ
gp-162	78	24	flags	flag	NOUN
gp-162	78	25	anomalies	anomaly	NOUN
gp-162	78	26	that	that	PRON
gp-162	78	27	may	may	AUX
gp-162	78	28	indicate	indicate	VERB
gp-162	78	29	potential	potential	ADJ
gp-162	78	30	fraud	fraud	NOUN
gp-162	78	31	(	(	PUNCT
gp-162	78	32	kabue	kabue	PROPN
gp-162	78	33	&	&	CCONJ
gp-162	78	34	kilika	kilika	PROPN
gp-162	78	35	,	,	PUNCT
gp-162	78	36	2016	2016	NUM
gp-162	78	37	)	)	PUNCT
gp-162	78	38	.	.	PUNCT
gp-162	79	1	proposed	propose	VERB
gp-162	79	2	recommendations	recommendation	NOUN
gp-162	79	3	strengthen	strengthen	VERB
gp-162	79	4	the	the	DET
gp-162	79	5	control	control	NOUN
gp-162	79	6	environment	environment	NOUN
gp-162	79	7	a	a	DET
gp-162	79	8	robust	robust	ADJ
gp-162	79	9	control	control	NOUN
gp-162	79	10	environment	environment	NOUN
gp-162	79	11	lays	lay	VERB
gp-162	79	12	the	the	DET
gp-162	79	13	foundation	foundation	NOUN
gp-162	79	14	for	for	ADP
gp-162	79	15	ethical	ethical	ADJ
gp-162	79	16	conduct	conduct	NOUN
gp-162	79	17	and	and	CCONJ
gp-162	79	18	compliance	compliance	NOUN
gp-162	79	19	with	with	ADP
gp-162	79	20	organizational	organizational	ADJ
gp-162	79	21	policies	policy	NOUN
gp-162	79	22	(	(	PUNCT
gp-162	79	23	coso	coso	NOUN
gp-162	79	24	)	)	PUNCT
gp-162	79	25	.	.	PUNCT
gp-162	80	1	while	while	SCONJ
gp-162	80	2	pt	pt	PROPN
gp-162	80	3	a	a	DET
gp-162	80	4	’s	’s	ADJ
gp-162	80	5	management	management	NOUN
gp-162	80	6	acknowledges	acknowledge	VERB
gp-162	80	7	the	the	DET
gp-162	80	8	importance	importance	NOUN
gp-162	80	9	of	of	ADP
gp-162	80	10	ethical	ethical	ADJ
gp-162	80	11	behaviour	behaviour	NOUN
gp-162	80	12	,	,	PUNCT
gp-162	80	13	the	the	DET
gp-162	80	14	absence	absence	NOUN
gp-162	80	15	of	of	ADP
gp-162	80	16	a	a	DET
gp-162	80	17	formalized	formalize	VERB
gp-162	80	18	ethics	ethic	NOUN
gp-162	80	19	code	code	NOUN
gp-162	80	20	hinders	hinder	VERB
gp-162	80	21	consistent	consistent	ADJ
gp-162	80	22	message	message	NOUN
gp-162	80	23	dissemination	dissemination	NOUN
gp-162	80	24	.	.	PUNCT
gp-162	81	1	1	1	X
gp-162	81	2	)	)	PUNCT
gp-162	81	3	develop	develop	VERB
gp-162	81	4	and	and	CCONJ
gp-162	81	5	communicate	communicate	VERB
gp-162	81	6	a	a	DET
gp-162	81	7	formal	formal	ADJ
gp-162	81	8	code	code	NOUN
gp-162	81	9	of	of	ADP
gp-162	81	10	ethics	ethic	NOUN
gp-162	81	11	a	a	PRON
gp-162	81	12	)	)	PUNCT
gp-162	81	13	stablish	stablish	VERB
gp-162	81	14	a	a	DET
gp-162	81	15	clear	clear	ADJ
gp-162	81	16	,	,	PUNCT
gp-162	81	17	written	write	VERB
gp-162	81	18	code	code	NOUN
gp-162	81	19	that	that	PRON
gp-162	81	20	articulates	articulate	VERB
gp-162	81	21	the	the	DET
gp-162	81	22	company	company	NOUN
gp-162	81	23	’s	’s	PART
gp-162	81	24	ethical	ethical	ADJ
gp-162	81	25	values	value	NOUN
gp-162	81	26	and	and	CCONJ
gp-162	81	27	expectations	expectation	NOUN
gp-162	81	28	for	for	ADP
gp-162	81	29	all	all	DET
gp-162	81	30	employees	employee	NOUN
gp-162	81	31	.	.	PUNCT
gp-162	82	1	b	b	X
gp-162	82	2	)	)	PUNCT
gp-162	82	3	integrate	integrate	VERB
gp-162	82	4	these	these	DET
gp-162	82	5	values	value	NOUN
gp-162	82	6	into	into	ADP
gp-162	82	7	training	training	NOUN
gp-162	82	8	sessions	session	NOUN
gp-162	82	9	,	,	PUNCT
gp-162	82	10	onboarding	onboarding	NOUN
gp-162	82	11	processes	process	NOUN
gp-162	82	12	,	,	PUNCT
gp-162	82	13	and	and	CCONJ
gp-162	82	14	performance	performance	NOUN
gp-162	82	15	evaluations	evaluation	NOUN
gp-162	82	16	(	(	PUNCT
gp-162	82	17	wu	wu	PROPN
gp-162	82	18	et	et	PROPN
gp-162	82	19	al	al	PROPN
gp-162	82	20	.	.	PROPN
gp-162	82	21	,	,	PUNCT
gp-162	82	22	2023	2023	NUM
gp-162	82	23	)	)	PUNCT
gp-162	82	24	.	.	PUNCT
gp-162	83	1	c	c	X
gp-162	83	2	)	)	PUNCT
gp-162	83	3	encourage	encourage	VERB
gp-162	83	4	open	open	ADJ
gp-162	83	5	dialogue	dialogue	NOUN
gp-162	83	6	and	and	CCONJ
gp-162	83	7	transparency	transparency	NOUN
gp-162	83	8	,	,	PUNCT
gp-162	83	9	such	such	ADJ
gp-162	83	10	as	as	ADP
gp-162	83	11	through	through	ADP
gp-162	83	12	periodic	periodic	ADJ
gp-162	83	13	ethics	ethic	NOUN
gp-162	83	14	workshops	workshop	NOUN
gp-162	83	15	or	or	CCONJ
gp-162	83	16	anonymous	anonymous	ADJ
gp-162	83	17	feedback	feedback	NOUN
gp-162	83	18	channels	channel	NOUN
gp-162	83	19	(	(	PUNCT
gp-162	83	20	kai	kai	PROPN
gp-162	83	21	et	et	PROPN
gp-162	83	22	al	al	PROPN
gp-162	83	23	.	.	PROPN
gp-162	83	24	,	,	PUNCT
gp-162	83	25	2021	2021	NUM
gp-162	83	26	)	)	PUNCT
gp-162	83	27	.	.	PUNCT
gp-162	84	1	2	2	X
gp-162	84	2	)	)	PUNCT
gp-162	84	3	promote	promote	VERB
gp-162	84	4	ethical	ethical	ADJ
gp-162	84	5	leadership	leadership	NOUN
gp-162	84	6	a	a	DET
gp-162	84	7	)	)	PUNCT
gp-162	84	8	empower	empower	NOUN
gp-162	84	9	top	top	ADJ
gp-162	84	10	management	management	NOUN
gp-162	84	11	to	to	PART
gp-162	84	12	visibly	visibly	ADV
gp-162	84	13	champion	champion	VERB
gp-162	84	14	ethical	ethical	ADJ
gp-162	84	15	behaviour	behaviour	NOUN
gp-162	84	16	by	by	ADP
gp-162	84	17	modelling	model	VERB
gp-162	84	18	integrity	integrity	NOUN
gp-162	84	19	in	in	ADP
gp-162	84	20	decision	decision	NOUN
gp-162	84	21	-	-	PUNCT
gp-162	84	22	making	making	NOUN
gp-162	84	23	(	(	PUNCT
gp-162	84	24	nandugga	nandugga	ADJ
gp-162	84	25	,	,	PUNCT
gp-162	84	26	2019	2019	NUM
gp-162	84	27	)	)	PUNCT
gp-162	84	28	.	.	PUNCT
gp-162	85	1	b	b	X
gp-162	85	2	)	)	PUNCT
gp-162	85	3	provide	provide	VERB
gp-162	85	4	leadership	leadership	NOUN
gp-162	85	5	development	development	NOUN
gp-162	85	6	programs	program	NOUN
gp-162	85	7	to	to	PART
gp-162	85	8	ensure	ensure	VERB
gp-162	85	9	that	that	SCONJ
gp-162	85	10	senior	senior	ADJ
gp-162	85	11	managers	manager	NOUN
gp-162	85	12	and	and	CCONJ
gp-162	85	13	team	team	NOUN
gp-162	85	14	leaders	leader	NOUN
gp-162	85	15	can	can	AUX
gp-162	85	16	effectively	effectively	ADV
gp-162	85	17	convey	convey	VERB
gp-162	85	18	and	and	CCONJ
gp-162	85	19	reinforce	reinforce	VERB
gp-162	85	20	ethical	ethical	ADJ
gp-162	85	21	standards	standard	NOUN
gp-162	85	22	(	(	PUNCT
gp-162	85	23	van	van	PROPN
gp-162	85	24	quaquebeke	quaquebeke	PROPN
gp-162	85	25	et	et	PROPN
gp-162	85	26	al	al	PROPN
gp-162	85	27	.	.	PROPN
gp-162	85	28	,	,	PUNCT
gp-162	85	29	2022	2022	NUM
gp-162	85	30	)	)	PUNCT
gp-162	85	31	.	.	PUNCT
gp-162	86	1	these	these	DET
gp-162	86	2	actions	action	NOUN
gp-162	86	3	align	align	VERB
gp-162	86	4	with	with	ADP
gp-162	86	5	recent	recent	ADJ
gp-162	86	6	findings	finding	NOUN
gp-162	86	7	indicating	indicate	VERB
gp-162	86	8	that	that	SCONJ
gp-162	86	9	a	a	PRON
gp-162	86	10	clear	clear	ADJ
gp-162	86	11	,	,	PUNCT
gp-162	86	12	consistently	consistently	ADV
gp-162	86	13	communicated	communicate	VERB
gp-162	86	14	code	code	NOUN
gp-162	86	15	of	of	ADP
gp-162	86	16	ethics	ethic	NOUN
gp-162	86	17	can	can	AUX
gp-162	86	18	reduce	reduce	VERB
gp-162	86	19	fraudulent	fraudulent	ADJ
gp-162	86	20	behaviours	behaviour	NOUN
gp-162	86	21	by	by	ADP
gp-162	86	22	up	up	ADP
gp-162	86	23	to	to	PART
gp-162	86	24	30	30	NUM
gp-162	86	25	%	%	NOUN
gp-162	86	26	,	,	PUNCT
gp-162	86	27	primarily	primarily	ADV
gp-162	86	28	by	by	ADP
gp-162	86	29	eliminating	eliminate	VERB
gp-162	86	30	ambiguity	ambiguity	NOUN
gp-162	86	31	around	around	ADP
gp-162	86	32	acceptable	acceptable	ADJ
gp-162	86	33	conduct	conduct	NOUN
gp-162	86	34	(	(	PUNCT
gp-162	86	35	acfe	acfe	NOUN
gp-162	86	36	)	)	PUNCT
gp-162	86	37	.	.	PUNCT
gp-162	87	1	implement	implement	VERB
gp-162	87	2	systematic	systematic	ADJ
gp-162	87	3	risk	risk	NOUN
gp-162	87	4	assessment	assessment	NOUN
gp-162	87	5	many	many	ADJ
gp-162	87	6	organizations	organization	NOUN
gp-162	87	7	fail	fail	VERB
gp-162	87	8	to	to	PART
gp-162	87	9	conduct	conduct	VERB
gp-162	87	10	risk	risk	NOUN
gp-162	87	11	assessments	assessment	NOUN
gp-162	87	12	until	until	SCONJ
gp-162	87	13	after	after	SCONJ
gp-162	87	14	a	a	DET
gp-162	87	15	fraud	fraud	NOUN
gp-162	87	16	event	event	NOUN
gp-162	87	17	occurs	occur	VERB
gp-162	87	18	(	(	PUNCT
gp-162	87	19	kerrigan	kerrigan	PROPN
gp-162	87	20	,	,	PUNCT
gp-162	87	21	2020	2020	NUM
gp-162	87	22	)	)	PUNCT
gp-162	87	23	.	.	PUNCT
gp-162	88	1	proactive	proactive	ADJ
gp-162	88	2	and	and	CCONJ
gp-162	88	3	regular	regular	ADJ
gp-162	88	4	risk	risk	NOUN
gp-162	88	5	assessments	assessment	NOUN
gp-162	88	6	help	help	AUX
gp-162	88	7	identify	identify	VERB
gp-162	88	8	specific	specific	ADJ
gp-162	88	9	vulnerabilities	vulnerability	NOUN
gp-162	88	10	before	before	SCONJ
gp-162	88	11	they	they	PRON
gp-162	88	12	evolve	evolve	VERB
gp-162	88	13	into	into	ADP
gp-162	88	14	major	major	ADJ
gp-162	88	15	control	control	NOUN
gp-162	88	16	breaches	breach	NOUN
gp-162	88	17	.	.	PUNCT
gp-162	89	1	1	1	NUM
gp-162	89	2	)	)	PUNCT
gp-162	89	3	periodic	periodic	ADJ
gp-162	89	4	risk	risk	NOUN
gp-162	89	5	mapping	mapping	NOUN
gp-162	89	6	employ	employ	VERB
gp-162	89	7	structured	structure	VERB
gp-162	89	8	frameworks	framework	NOUN
gp-162	89	9	(	(	PUNCT
gp-162	89	10	e.g.	e.g.	ADV
gp-162	89	11	,	,	PUNCT
gp-162	89	12	iso	iso	NOUN
gp-162	89	13	31000	31000	NUM
gp-162	89	14	,	,	PUNCT
gp-162	89	15	coso	coso	PROPN
gp-162	89	16	erm	erm	PROPN
gp-162	89	17	)	)	PUNCT
gp-162	89	18	to	to	PART
gp-162	89	19	identify	identify	VERB
gp-162	89	20	inventory	inventory	NOUN
gp-162	89	21	-	-	PUNCT
gp-162	89	22	related	relate	VERB
gp-162	89	23	risks	risk	NOUN
gp-162	89	24	,	,	PUNCT
gp-162	89	25	ranging	range	VERB
gp-162	89	26	from	from	ADP
gp-162	89	27	theft	theft	NOUN
gp-162	89	28	to	to	ADP
gp-162	89	29	procedural	procedural	ADJ
gp-162	89	30	lapses	lapse	NOUN
gp-162	89	31	(	(	PUNCT
gp-162	89	32	spink	spink	NOUN
gp-162	89	33	,	,	PUNCT
gp-162	89	34	2023	2023	NUM
gp-162	89	35	)	)	PUNCT
gp-162	89	36	.	.	PUNCT
gp-162	90	1	a	a	DET
gp-162	90	2	)	)	PUNCT
gp-162	90	3	assign	assign	NOUN
gp-162	90	4	risk	risk	NOUN
gp-162	90	5	ownership	ownership	NOUN
gp-162	90	6	to	to	ADP
gp-162	90	7	relevant	relevant	ADJ
gp-162	90	8	departments	department	NOUN
gp-162	90	9	,	,	PUNCT
gp-162	90	10	ensuring	ensure	VERB
gp-162	90	11	accountability	accountability	NOUN
gp-162	90	12	and	and	CCONJ
gp-162	90	13	timely	timely	ADJ
gp-162	90	14	mitigation	mitigation	NOUN
gp-162	90	15	efforts	effort	NOUN
gp-162	90	16	(	(	PUNCT
gp-162	90	17	hasan	hasan	PROPN
gp-162	90	18	et	et	PROPN
gp-162	90	19	al	al	PROPN
gp-162	90	20	.	.	PROPN
gp-162	90	21	,	,	PUNCT
gp-162	90	22	2024	2024	NUM
gp-162	90	23	)	)	PUNCT
gp-162	90	24	.	.	PUNCT
gp-162	91	1	b	b	X
gp-162	91	2	)	)	PUNCT
gp-162	91	3	revisit	revisit	NOUN
gp-162	91	4	and	and	CCONJ
gp-162	91	5	update	update	VERB
gp-162	91	6	the	the	DET
gp-162	91	7	risk	risk	NOUN
gp-162	91	8	map	map	NOUN
gp-162	91	9	quarterly	quarterly	ADJ
gp-162	91	10	or	or	CCONJ
gp-162	91	11	semi	semi	ADV
gp-162	91	12	-	-	ADJ
gp-162	91	13	annually	annually	ADV
gp-162	91	14	to	to	PART
gp-162	91	15	account	account	VERB
gp-162	91	16	for	for	ADP
gp-162	91	17	changes	change	NOUN
gp-162	91	18	in	in	ADP
gp-162	91	19	product	product	NOUN
gp-162	91	20	lines	line	NOUN
gp-162	91	21	,	,	PUNCT
gp-162	91	22	regulations	regulation	NOUN
gp-162	91	23	,	,	PUNCT
gp-162	91	24	or	or	CCONJ
gp-162	91	25	staffing	staffing	NOUN
gp-162	91	26	(	(	PUNCT
gp-162	91	27	herath	herath	NOUN
gp-162	91	28	et	et	PROPN
gp-162	91	29	al	al	PROPN
gp-162	91	30	.	.	PROPN
gp-162	91	31	,	,	PUNCT
gp-162	91	32	2023	2023	NUM
gp-162	91	33	)	)	PUNCT
gp-162	91	34	.	.	PUNCT
gp-162	92	1	2	2	X
gp-162	92	2	)	)	PUNCT
gp-162	92	3	quantitative	quantitative	ADJ
gp-162	92	4	and	and	CCONJ
gp-162	92	5	qualitative	qualitative	ADJ
gp-162	92	6	indicators	indicator	NOUN
gp-162	92	7	american	american	PROPN
gp-162	92	8	journal	journal	PROPN
gp-162	92	9	of	of	ADP
gp-162	92	10	economic	economic	ADJ
gp-162	92	11	and	and	CCONJ
gp-162	92	12	management	management	NOUN
gp-162	92	13	business	business	NOUN
gp-162	92	14	vol	vol	NOUN
gp-162	92	15	.	.	PROPN
gp-162	92	16	4	4	NUM
gp-162	92	17	no	no	NOUN
gp-162	92	18	.	.	NOUN
gp-162	93	1	1	1	NUM
gp-162	93	2	january	january	NOUN
gp-162	93	3	2025	2025	NUM
gp-162	93	4	62	62	NUM
gp-162	93	5	a	a	PRON
gp-162	93	6	)	)	PUNCT
gp-162	93	7	use	use	VERB
gp-162	93	8	key	key	ADJ
gp-162	93	9	risk	risk	NOUN
gp-162	93	10	indicators	indicator	NOUN
gp-162	93	11	(	(	PUNCT
gp-162	93	12	kris	kris	PROPN
gp-162	93	13	)	)	PUNCT
gp-162	93	14	,	,	PUNCT
gp-162	93	15	such	such	ADJ
gp-162	93	16	as	as	ADP
gp-162	93	17	inventory	inventory	NOUN
gp-162	93	18	turnover	turnover	NOUN
gp-162	93	19	or	or	CCONJ
gp-162	93	20	the	the	DET
gp-162	93	21	frequency	frequency	NOUN
gp-162	93	22	of	of	ADP
gp-162	93	23	stock	stock	NOUN
gp-162	93	24	discrepancies	discrepancy	NOUN
gp-162	93	25	,	,	PUNCT
gp-162	93	26	to	to	PART
gp-162	93	27	monitor	monitor	VERB
gp-162	93	28	emerging	emerge	VERB
gp-162	93	29	threats	threat	NOUN
gp-162	93	30	(	(	PUNCT
gp-162	93	31	louwers	louwer	NOUN
gp-162	93	32	et	et	PROPN
gp-162	93	33	al	al	PROPN
gp-162	93	34	.	.	PROPN
gp-162	93	35	,	,	PUNCT
gp-162	93	36	2018	2018	NUM
gp-162	93	37	)	)	PUNCT
gp-162	93	38	.	.	PUNCT
gp-162	94	1	b	b	X
gp-162	94	2	)	)	PUNCT
gp-162	94	3	combine	combine	VERB
gp-162	94	4	these	these	DET
gp-162	94	5	measures	measure	NOUN
gp-162	94	6	with	with	ADP
gp-162	94	7	qualitative	qualitative	ADJ
gp-162	94	8	input	input	NOUN
gp-162	94	9	from	from	ADP
gp-162	94	10	employees	employee	NOUN
gp-162	94	11	and	and	CCONJ
gp-162	94	12	stakeholders	stakeholder	NOUN
gp-162	94	13	to	to	PART
gp-162	94	14	capture	capture	VERB
gp-162	94	15	nuanced	nuanced	ADJ
gp-162	94	16	insights	insight	NOUN
gp-162	94	17	that	that	SCONJ
gp-162	94	18	purely	purely	ADV
gp-162	94	19	quantitative	quantitative	ADJ
gp-162	94	20	metrics	metric	NOUN
gp-162	94	21	might	might	AUX
gp-162	94	22	miss	miss	VERB
gp-162	95	1	(	(	PUNCT
gp-162	95	2	kai	kai	PROPN
gp-162	95	3	et	et	PROPN
gp-162	95	4	al	al	PROPN
gp-162	95	5	.	.	PROPN
gp-162	95	6	,	,	PUNCT
gp-162	95	7	2021	2021	NUM
gp-162	95	8	)	)	PUNCT
gp-162	95	9	.	.	PUNCT
gp-162	96	1	research	research	NOUN
gp-162	96	2	shows	show	VERB
gp-162	96	3	that	that	SCONJ
gp-162	96	4	integrating	integrate	VERB
gp-162	96	5	both	both	CCONJ
gp-162	96	6	qualitative	qualitative	ADJ
gp-162	96	7	and	and	CCONJ
gp-162	96	8	quantitative	quantitative	ADJ
gp-162	96	9	risk	risk	NOUN
gp-162	96	10	indicators	indicator	NOUN
gp-162	96	11	improves	improve	VERB
gp-162	96	12	the	the	DET
gp-162	96	13	accuracy	accuracy	NOUN
gp-162	96	14	of	of	ADP
gp-162	96	15	fraud	fraud	NOUN
gp-162	96	16	prediction	prediction	NOUN
gp-162	96	17	models	model	NOUN
gp-162	96	18	and	and	CCONJ
gp-162	96	19	leads	lead	VERB
gp-162	96	20	to	to	ADP
gp-162	96	21	more	more	ADV
gp-162	96	22	targeted	targeted	ADJ
gp-162	96	23	preventive	preventive	ADJ
gp-162	96	24	measures	measure	NOUN
gp-162	96	25	(	(	PUNCT
gp-162	96	26	hsiao	hsiao	PROPN
gp-162	96	27	et	et	PROPN
gp-162	96	28	al	al	PROPN
gp-162	96	29	.	.	PROPN
gp-162	96	30	,	,	PUNCT
gp-162	96	31	2024	2024	NUM
gp-162	96	32	)	)	PUNCT
gp-162	96	33	.	.	PUNCT
gp-162	97	1	enhance	enhance	PROPN
gp-162	97	2	control	control	NOUN
gp-162	97	3	activities	activity	NOUN
gp-162	97	4	control	control	NOUN
gp-162	97	5	activities	activity	NOUN
gp-162	97	6	serve	serve	VERB
gp-162	97	7	as	as	ADP
gp-162	97	8	the	the	DET
gp-162	97	9	operational	operational	ADJ
gp-162	97	10	“	"	PUNCT
gp-162	97	11	checkpoints	checkpoint	NOUN
gp-162	97	12	”	"	PUNCT
gp-162	97	13	that	that	PRON
gp-162	97	14	deter	deter	VERB
gp-162	97	15	and	and	CCONJ
gp-162	97	16	detect	detect	VERB
gp-162	97	17	fraud	fraud	NOUN
gp-162	97	18	(	(	PUNCT
gp-162	97	19	pobrić	pobrić	NOUN
gp-162	97	20	,	,	PUNCT
gp-162	97	21	2022	2022	NUM
gp-162	97	22	)	)	PUNCT
gp-162	97	23	.	.	PUNCT
gp-162	98	1	at	at	ADP
gp-162	98	2	pt	pt	PROPN
gp-162	98	3	a	a	NOUN
gp-162	98	4	,	,	PUNCT
gp-162	98	5	the	the	DET
gp-162	98	6	lack	lack	NOUN
gp-162	98	7	of	of	ADP
gp-162	98	8	clearly	clearly	ADV
gp-162	98	9	defined	define	VERB
gp-162	98	10	standard	standard	ADJ
gp-162	98	11	operating	operating	NOUN
gp-162	98	12	procedures	procedure	NOUN
gp-162	98	13	(	(	PUNCT
gp-162	98	14	sops	sop	NOUN
gp-162	98	15	)	)	PUNCT
gp-162	98	16	and	and	CCONJ
gp-162	98	17	segregation	segregation	NOUN
gp-162	98	18	of	of	ADP
gp-162	98	19	duties	duty	NOUN
gp-162	98	20	has	have	AUX
gp-162	98	21	exacerbated	exacerbate	VERB
gp-162	98	22	the	the	DET
gp-162	98	23	risk	risk	NOUN
gp-162	98	24	of	of	ADP
gp-162	98	25	inventory	inventory	NOUN
gp-162	98	26	misappropriation	misappropriation	NOUN
gp-162	98	27	.	.	PUNCT
gp-162	99	1	establish	establish	VERB
gp-162	99	2	clear	clear	ADJ
gp-162	99	3	sops	sop	NOUN
gp-162	99	4	a	a	DET
gp-162	99	5	)	)	PUNCT
gp-162	99	6	draft	draft	NOUN
gp-162	99	7	comprehensive	comprehensive	ADJ
gp-162	99	8	sops	sop	NOUN
gp-162	99	9	outlining	outline	VERB
gp-162	99	10	responsibilities	responsibility	NOUN
gp-162	99	11	for	for	ADP
gp-162	99	12	each	each	DET
gp-162	99	13	step	step	NOUN
gp-162	99	14	of	of	ADP
gp-162	99	15	inventory	inventory	NOUN
gp-162	99	16	handling	handling	NOUN
gp-162	99	17	—	—	PUNCT
gp-162	99	18	from	from	ADP
gp-162	99	19	receipt	receipt	NOUN
gp-162	99	20	to	to	ADP
gp-162	99	21	dispatch	dispatch	NOUN
gp-162	99	22	(	(	PUNCT
gp-162	99	23	chong	chong	PROPN
gp-162	99	24	et	et	PROPN
gp-162	99	25	al	al	PROPN
gp-162	99	26	.	.	PROPN
gp-162	99	27	,	,	PUNCT
gp-162	99	28	2024	2024	NUM
gp-162	99	29	)	)	PUNCT
gp-162	99	30	.	.	PUNCT
gp-162	100	1	b	b	X
gp-162	100	2	)	)	PUNCT
gp-162	100	3	incorporate	incorporate	VERB
gp-162	100	4	approval	approval	NOUN
gp-162	100	5	workflows	workflow	NOUN
gp-162	100	6	for	for	ADP
gp-162	100	7	high	high	ADJ
gp-162	100	8	-	-	PUNCT
gp-162	100	9	value	value	NOUN
gp-162	100	10	items	item	NOUN
gp-162	100	11	,	,	PUNCT
gp-162	100	12	ensuring	ensure	VERB
gp-162	100	13	that	that	SCONJ
gp-162	100	14	no	no	DET
gp-162	100	15	single	single	ADJ
gp-162	100	16	individual	individual	NOUN
gp-162	100	17	can	can	AUX
gp-162	100	18	authorize	authorize	VERB
gp-162	100	19	and	and	CCONJ
gp-162	100	20	execute	execute	VERB
gp-162	100	21	critical	critical	ADJ
gp-162	100	22	tasks	task	NOUN
gp-162	100	23	alone	alone	ADV
gp-162	100	24	(	(	PUNCT
gp-162	100	25	philip	philip	PROPN
gp-162	100	26	,	,	PUNCT
gp-162	100	27	2018	2018	NUM
gp-162	100	28	)	)	PUNCT
gp-162	100	29	.	.	PUNCT
gp-162	101	1	c	c	X
gp-162	101	2	)	)	PUNCT
gp-162	101	3	update	update	NOUN
gp-162	101	4	sops	sop	NOUN
gp-162	101	5	as	as	ADP
gp-162	101	6	regulations	regulation	NOUN
gp-162	101	7	or	or	CCONJ
gp-162	101	8	product	product	NOUN
gp-162	101	9	lines	line	NOUN
gp-162	101	10	change	change	VERB
gp-162	101	11	,	,	PUNCT
gp-162	101	12	reflecting	reflect	VERB
gp-162	101	13	the	the	DET
gp-162	101	14	dynamic	dynamic	ADJ
gp-162	101	15	nature	nature	NOUN
gp-162	101	16	of	of	ADP
gp-162	101	17	the	the	DET
gp-162	101	18	healthcare	healthcare	NOUN
gp-162	101	19	trading	trading	NOUN
gp-162	101	20	sector	sector	NOUN
gp-162	101	21	(	(	PUNCT
gp-162	101	22	liu	liu	PROPN
gp-162	101	23	et	et	PROPN
gp-162	101	24	al	al	PROPN
gp-162	101	25	.	.	PROPN
gp-162	101	26	,	,	PUNCT
gp-162	101	27	2016	2016	NUM
gp-162	101	28	)	)	PUNCT
gp-162	101	29	.	.	PUNCT
gp-162	102	1	enforce	enforce	VERB
gp-162	102	2	segregation	segregation	NOUN
gp-162	102	3	of	of	ADP
gp-162	102	4	duties	duty	NOUN
gp-162	102	5	a	a	PRON
gp-162	102	6	)	)	PUNCT
gp-162	102	7	separate	separate	ADJ
gp-162	102	8	inventory	inventory	NOUN
gp-162	102	9	management	management	NOUN
gp-162	102	10	functions	function	NOUN
gp-162	102	11	—	—	PUNCT
gp-162	102	12	such	such	ADJ
gp-162	102	13	as	as	ADP
gp-162	102	14	requisition	requisition	NOUN
gp-162	102	15	,	,	PUNCT
gp-162	102	16	authorization	authorization	NOUN
gp-162	102	17	,	,	PUNCT
gp-162	102	18	recording	recording	NOUN
gp-162	102	19	,	,	PUNCT
gp-162	102	20	and	and	CCONJ
gp-162	102	21	reconciliation	reconciliation	NOUN
gp-162	102	22	—	—	PUNCT
gp-162	102	23	among	among	ADP
gp-162	102	24	different	different	ADJ
gp-162	102	25	personnel	personnel	NOUN
gp-162	102	26	(	(	PUNCT
gp-162	102	27	acfe	acfe	NOUN
gp-162	102	28	)	)	PUNCT
gp-162	102	29	.	.	PUNCT
gp-162	103	1	b	b	X
gp-162	103	2	)	)	PUNCT
gp-162	103	3	implement	implement	VERB
gp-162	103	4	a	a	DET
gp-162	103	5	dual	dual	ADJ
gp-162	103	6	-	-	PUNCT
gp-162	103	7	signature	signature	NOUN
gp-162	103	8	policy	policy	NOUN
gp-162	103	9	for	for	ADP
gp-162	103	10	the	the	DET
gp-162	103	11	release	release	NOUN
gp-162	103	12	of	of	ADP
gp-162	103	13	high	high	ADJ
gp-162	103	14	-	-	PUNCT
gp-162	103	15	value	value	NOUN
gp-162	103	16	or	or	CCONJ
gp-162	103	17	controlled	control	VERB
gp-162	103	18	items	item	NOUN
gp-162	103	19	to	to	PART
gp-162	103	20	establish	establish	VERB
gp-162	103	21	accountability	accountability	NOUN
gp-162	103	22	(	(	PUNCT
gp-162	103	23	kerrigan	kerrigan	PROPN
gp-162	103	24	,	,	PUNCT
gp-162	103	25	2020	2020	NUM
gp-162	103	26	)	)	PUNCT
gp-162	103	27	.	.	PUNCT
gp-162	104	1	studies	study	NOUN
gp-162	104	2	indicate	indicate	VERB
gp-162	104	3	that	that	SCONJ
gp-162	104	4	organizations	organization	NOUN
gp-162	104	5	with	with	ADP
gp-162	104	6	rigorous	rigorous	ADJ
gp-162	104	7	sops	sop	NOUN
gp-162	104	8	and	and	CCONJ
gp-162	104	9	segregation	segregation	NOUN
gp-162	104	10	of	of	ADP
gp-162	104	11	duties	duty	NOUN
gp-162	104	12	can	can	AUX
gp-162	104	13	reduce	reduce	VERB
gp-162	104	14	inventory	inventory	NOUN
gp-162	104	15	-	-	PUNCT
gp-162	104	16	related	relate	VERB
gp-162	104	17	fraud	fraud	NOUN
gp-162	104	18	by	by	ADP
gp-162	104	19	up	up	ADP
gp-162	104	20	to	to	PART
gp-162	104	21	40	40	NUM
gp-162	104	22	%	%	NOUN
gp-162	104	23	,	,	PUNCT
gp-162	104	24	underscoring	underscore	VERB
gp-162	104	25	the	the	DET
gp-162	104	26	efficacy	efficacy	NOUN
gp-162	104	27	of	of	ADP
gp-162	104	28	these	these	DET
gp-162	104	29	control	control	NOUN
gp-162	104	30	activities	activity	NOUN
gp-162	104	31	(	(	PUNCT
gp-162	104	32	spink	spink	NOUN
gp-162	104	33	,	,	PUNCT
gp-162	104	34	2023	2023	NUM
gp-162	104	35	)	)	PUNCT
gp-162	104	36	.	.	PUNCT
gp-162	105	1	improve	improve	VERB
gp-162	105	2	information	information	NOUN
gp-162	105	3	and	and	CCONJ
gp-162	105	4	communication	communication	NOUN
gp-162	105	5	timely	timely	ADJ
gp-162	105	6	and	and	CCONJ
gp-162	105	7	accurate	accurate	ADJ
gp-162	105	8	communication	communication	NOUN
gp-162	105	9	of	of	ADP
gp-162	105	10	inventory	inventory	NOUN
gp-162	105	11	data	datum	NOUN
gp-162	105	12	is	be	AUX
gp-162	105	13	integral	integral	ADJ
gp-162	105	14	to	to	ADP
gp-162	105	15	early	early	ADJ
gp-162	105	16	fraud	fraud	NOUN
gp-162	105	17	detection	detection	NOUN
gp-162	105	18	(	(	PUNCT
gp-162	105	19	louwers	louwer	NOUN
gp-162	105	20	et	et	PROPN
gp-162	105	21	al	al	PROPN
gp-162	105	22	.	.	PROPN
gp-162	105	23	,	,	PUNCT
gp-162	105	24	2018	2018	NUM
gp-162	105	25	)	)	PUNCT
gp-162	105	26	.	.	PUNCT
gp-162	106	1	pt	pt	PROPN
gp-162	106	2	a	a	DET
gp-162	106	3	’s	’s	ADJ
gp-162	106	4	reliance	reliance	NOUN
gp-162	106	5	on	on	ADP
gp-162	106	6	manual	manual	ADJ
gp-162	106	7	entries	entry	NOUN
gp-162	106	8	and	and	CCONJ
gp-162	106	9	inconsistent	inconsistent	ADJ
gp-162	106	10	reporting	reporting	NOUN
gp-162	106	11	intervals	interval	NOUN
gp-162	106	12	creates	create	VERB
gp-162	106	13	discrepancies	discrepancy	NOUN
gp-162	106	14	that	that	PRON
gp-162	106	15	can	can	AUX
gp-162	106	16	conceal	conceal	VERB
gp-162	106	17	asset	asset	NOUN
gp-162	106	18	misappropriation	misappropriation	NOUN
gp-162	106	19	.	.	PUNCT
gp-162	107	1	1	1	X
gp-162	107	2	)	)	PUNCT
gp-162	107	3	adopt	adopt	VERB
gp-162	107	4	real	real	ADJ
gp-162	107	5	-	-	PUNCT
gp-162	107	6	time	time	NOUN
gp-162	107	7	tracking	tracking	NOUN
gp-162	107	8	systems	system	NOUN
gp-162	107	9	a	a	PRON
gp-162	107	10	)	)	PUNCT
gp-162	107	11	invest	invest	VERB
gp-162	107	12	in	in	ADP
gp-162	107	13	an	an	DET
gp-162	107	14	enterprise	enterprise	NOUN
gp-162	107	15	resource	resource	NOUN
gp-162	107	16	planning	planning	NOUN
gp-162	107	17	(	(	PUNCT
gp-162	107	18	erp	erp	NOUN
gp-162	107	19	)	)	PUNCT
gp-162	107	20	solution	solution	NOUN
gp-162	107	21	or	or	CCONJ
gp-162	107	22	specialized	specialized	ADJ
gp-162	107	23	inventory	inventory	NOUN
gp-162	107	24	management	management	NOUN
gp-162	107	25	software	software	NOUN
gp-162	107	26	that	that	PRON
gp-162	107	27	tracks	track	VERB
gp-162	107	28	inventory	inventory	NOUN
gp-162	107	29	movements	movement	NOUN
gp-162	107	30	in	in	ADP
gp-162	107	31	real	real	ADJ
gp-162	107	32	-	-	PUNCT
gp-162	107	33	time	time	NOUN
gp-162	107	34	(	(	PUNCT
gp-162	107	35	chong	chong	PROPN
gp-162	107	36	et	et	PROPN
gp-162	107	37	al	al	PROPN
gp-162	107	38	.	.	PROPN
gp-162	107	39	,	,	PUNCT
gp-162	107	40	2024	2024	NUM
gp-162	107	41	)	)	PUNCT
gp-162	107	42	.	.	PUNCT
gp-162	108	1	b	b	X
gp-162	108	2	)	)	PUNCT
gp-162	108	3	leverage	leverage	NOUN
gp-162	108	4	barcoding	barcoding	NOUN
gp-162	108	5	or	or	CCONJ
gp-162	108	6	radio	radio	NOUN
gp-162	108	7	-	-	PUNCT
gp-162	108	8	frequency	frequency	NOUN
gp-162	108	9	identification	identification	NOUN
gp-162	108	10	(	(	PUNCT
gp-162	108	11	rfid	rfid	NOUN
gp-162	108	12	)	)	PUNCT
gp-162	108	13	for	for	ADP
gp-162	108	14	automated	automate	VERB
gp-162	108	15	stock	stock	NOUN
gp-162	108	16	checks	check	NOUN
gp-162	108	17	,	,	PUNCT
gp-162	108	18	which	which	PRON
gp-162	108	19	reduce	reduce	VERB
gp-162	108	20	human	human	ADJ
gp-162	108	21	error	error	NOUN
gp-162	108	22	and	and	CCONJ
gp-162	108	23	enable	enable	VERB
gp-162	108	24	immediate	immediate	ADJ
gp-162	108	25	alerts	alert	NOUN
gp-162	108	26	when	when	SCONJ
gp-162	108	27	anomalies	anomaly	NOUN
gp-162	108	28	occur	occur	VERB
gp-162	108	29	(	(	PUNCT
gp-162	108	30	hasan	hasan	PROPN
gp-162	108	31	et	et	PROPN
gp-162	108	32	al	al	PROPN
gp-162	108	33	.	.	PROPN
gp-162	108	34	,	,	PUNCT
gp-162	108	35	2024	2024	NUM
gp-162	108	36	)	)	PUNCT
gp-162	108	37	.	.	PUNCT
gp-162	109	1	2	2	X
gp-162	109	2	)	)	PUNCT
gp-162	109	3	establish	establish	VERB
gp-162	109	4	clear	clear	ADJ
gp-162	109	5	reporting	reporting	NOUN
gp-162	109	6	protocols	protocol	NOUN
gp-162	109	7	a	a	PRON
gp-162	109	8	)	)	PUNCT
gp-162	109	9	designate	designate	ADJ
gp-162	109	10	regular	regular	ADJ
gp-162	109	11	reporting	reporting	NOUN
gp-162	109	12	frequencies	frequency	NOUN
gp-162	109	13	—	—	PUNCT
gp-162	109	14	e.g.	e.g.	ADV
gp-162	109	15	,	,	PUNCT
gp-162	109	16	weekly	weekly	ADJ
gp-162	109	17	or	or	CCONJ
gp-162	109	18	monthly	monthly	ADV
gp-162	109	19	—	—	PUNCT
gp-162	109	20	for	for	ADP
gp-162	109	21	inventory	inventory	NOUN
gp-162	109	22	reconciliation	reconciliation	NOUN
gp-162	109	23	and	and	CCONJ
gp-162	109	24	variance	variance	NOUN
gp-162	109	25	analysis	analysis	NOUN
gp-162	109	26	(	(	PUNCT
gp-162	109	27	kai	kai	PROPN
gp-162	109	28	et	et	PROPN
gp-162	109	29	al	al	PROPN
gp-162	109	30	.	.	PROPN
gp-162	109	31	,	,	PUNCT
gp-162	109	32	2021	2021	NUM
gp-162	109	33	)	)	PUNCT
gp-162	109	34	.	.	PUNCT
gp-162	110	1	habibi	habibi	PROPN
gp-162	110	2	63	63	NUM
gp-162	110	3	b	b	NOUN
gp-162	110	4	)	)	PUNCT
gp-162	110	5	develop	develop	VERB
gp-162	110	6	an	an	DET
gp-162	110	7	incident	incident	NOUN
gp-162	110	8	-	-	PUNCT
gp-162	110	9	reporting	reporting	NOUN
gp-162	110	10	mechanism	mechanism	NOUN
gp-162	110	11	for	for	ADP
gp-162	110	12	suspicious	suspicious	ADJ
gp-162	110	13	activities	activity	NOUN
gp-162	110	14	,	,	PUNCT
gp-162	110	15	ensuring	ensure	VERB
gp-162	110	16	anonymity	anonymity	NOUN
gp-162	110	17	and	and	CCONJ
gp-162	110	18	protection	protection	NOUN
gp-162	110	19	from	from	ADP
gp-162	110	20	reprisals	reprisal	NOUN
gp-162	110	21	(	(	PUNCT
gp-162	110	22	acfe	acfe	NOUN
gp-162	110	23	)	)	PUNCT
gp-162	110	24	.	.	PUNCT
gp-162	111	1	recent	recent	ADJ
gp-162	111	2	evidence	evidence	NOUN
gp-162	111	3	suggests	suggest	VERB
gp-162	111	4	that	that	SCONJ
gp-162	111	5	real	real	ADJ
gp-162	111	6	-	-	PUNCT
gp-162	111	7	time	time	NOUN
gp-162	111	8	,	,	PUNCT
gp-162	111	9	tech	tech	NOUN
gp-162	111	10	-	-	PUNCT
gp-162	111	11	enabled	enable	VERB
gp-162	111	12	tracking	tracking	NOUN
gp-162	111	13	can	can	AUX
gp-162	111	14	cut	cut	VERB
gp-162	111	15	fraud	fraud	NOUN
gp-162	111	16	detection	detection	NOUN
gp-162	111	17	times	time	NOUN
gp-162	111	18	by	by	ADP
gp-162	111	19	over	over	ADP
gp-162	111	20	25	25	NUM
gp-162	111	21	%	%	NOUN
gp-162	111	22	,	,	PUNCT
gp-162	111	23	consequently	consequently	ADV
gp-162	111	24	limiting	limit	VERB
gp-162	111	25	financial	financial	ADJ
gp-162	111	26	and	and	CCONJ
gp-162	111	27	reputational	reputational	ADJ
gp-162	111	28	damage	damage	NOUN
gp-162	111	29	(	(	PUNCT
gp-162	111	30	van	van	PROPN
gp-162	111	31	quaquebeke	quaquebeke	PROPN
gp-162	111	32	et	et	PROPN
gp-162	111	33	al	al	PROPN
gp-162	111	34	.	.	PROPN
gp-162	111	35	,	,	PUNCT
gp-162	111	36	2022	2022	NUM
gp-162	111	37	)	)	PUNCT
gp-162	111	38	.	.	PUNCT
gp-162	112	1	ongoing	ongoing	ADJ
gp-162	112	2	monitoring	monitoring	NOUN
gp-162	112	3	monitoring	monitoring	NOUN
gp-162	112	4	transforms	transform	VERB
gp-162	112	5	internal	internal	ADJ
gp-162	112	6	controls	control	NOUN
gp-162	112	7	from	from	ADP
gp-162	112	8	static	static	ADJ
gp-162	112	9	checklists	checklist	NOUN
gp-162	112	10	into	into	ADP
gp-162	112	11	dynamic	dynamic	ADJ
gp-162	112	12	systems	system	NOUN
gp-162	112	13	capable	capable	ADJ
gp-162	112	14	of	of	ADP
gp-162	112	15	evolving	evolve	VERB
gp-162	112	16	with	with	ADP
gp-162	112	17	the	the	DET
gp-162	112	18	organization	organization	NOUN
gp-162	112	19	(	(	PUNCT
gp-162	112	20	coso	coso	NOUN
gp-162	112	21	)	)	PUNCT
gp-162	112	22	.	.	PUNCT
gp-162	113	1	without	without	ADP
gp-162	113	2	routine	routine	ADJ
gp-162	113	3	audits	audits	NOUN
gp-162	113	4	and	and	CCONJ
gp-162	113	5	oversight	oversight	NOUN
gp-162	113	6	mechanisms	mechanism	NOUN
gp-162	113	7	,	,	PUNCT
gp-162	113	8	even	even	ADV
gp-162	113	9	well	well	ADV
gp-162	113	10	-	-	PUNCT
gp-162	113	11	established	establish	VERB
gp-162	113	12	policies	policy	NOUN
gp-162	113	13	may	may	AUX
gp-162	113	14	fail	fail	VERB
gp-162	113	15	under	under	ADP
gp-162	113	16	real	real	ADJ
gp-162	113	17	-	-	PUNCT
gp-162	113	18	world	world	NOUN
gp-162	113	19	pressures	pressure	NOUN
gp-162	113	20	(	(	PUNCT
gp-162	113	21	nandugga	nandugga	ADJ
gp-162	113	22	,	,	PUNCT
gp-162	113	23	2019	2019	NUM
gp-162	113	24	)	)	PUNCT
gp-162	113	25	.	.	PUNCT
gp-162	114	1	1	1	X
gp-162	114	2	)	)	PUNCT
gp-162	114	3	continuous	continuous	ADJ
gp-162	114	4	auditing	auditing	NOUN
gp-162	114	5	and	and	CCONJ
gp-162	114	6	surprise	surprise	NOUN
gp-162	114	7	stock	stock	NOUN
gp-162	114	8	counts	count	VERB
gp-162	114	9	a	a	PRON
gp-162	114	10	)	)	PUNCT
gp-162	114	11	employ	employ	VERB
gp-162	114	12	continuous	continuous	ADJ
gp-162	114	13	auditing	auditing	NOUN
gp-162	114	14	platforms	platform	NOUN
gp-162	114	15	that	that	PRON
gp-162	114	16	review	review	VERB
gp-162	114	17	transactions	transaction	NOUN
gp-162	114	18	and	and	CCONJ
gp-162	114	19	compare	compare	VERB
gp-162	114	20	them	they	PRON
gp-162	114	21	against	against	ADP
gp-162	114	22	predefined	predefine	VERB
gp-162	114	23	thresholds	threshold	NOUN
gp-162	114	24	,	,	PUNCT
gp-162	114	25	flagging	flag	VERB
gp-162	114	26	high	high	ADJ
gp-162	114	27	-	-	PUNCT
gp-162	114	28	risk	risk	NOUN
gp-162	114	29	activities	activity	NOUN
gp-162	114	30	for	for	ADP
gp-162	114	31	management	management	NOUN
gp-162	114	32	review	review	NOUN
gp-162	114	33	(	(	PUNCT
gp-162	114	34	acfe	acfe	NOUN
gp-162	114	35	)	)	PUNCT
gp-162	114	36	.	.	PUNCT
gp-162	115	1	b	b	X
gp-162	115	2	)	)	PUNCT
gp-162	115	3	schedule	schedule	NOUN
gp-162	115	4	unannounced	unannounced	ADJ
gp-162	115	5	stock	stock	NOUN
gp-162	115	6	counts	count	NOUN
gp-162	115	7	to	to	PART
gp-162	115	8	verify	verify	VERB
gp-162	115	9	the	the	DET
gp-162	115	10	consistency	consistency	NOUN
gp-162	115	11	of	of	ADP
gp-162	115	12	inventory	inventory	NOUN
gp-162	115	13	records	record	NOUN
gp-162	115	14	and	and	CCONJ
gp-162	115	15	deter	deter	VERB
gp-162	115	16	fraudulent	fraudulent	ADJ
gp-162	115	17	attempts	attempt	NOUN
gp-162	115	18	(	(	PUNCT
gp-162	115	19	rasheed	rasheed	VERB
gp-162	115	20	et	et	PROPN
gp-162	115	21	al	al	PROPN
gp-162	115	22	.	.	PROPN
gp-162	115	23	,	,	PUNCT
gp-162	115	24	2023	2023	NUM
gp-162	115	25	)	)	PUNCT
gp-162	115	26	.	.	PUNCT
gp-162	116	1	2	2	X
gp-162	116	2	)	)	PUNCT
gp-162	116	3	establish	establish	VERB
gp-162	116	4	an	an	DET
gp-162	116	5	internal	internal	ADJ
gp-162	116	6	audit	audit	NOUN
gp-162	116	7	function	function	NOUN
gp-162	116	8	a	a	X
gp-162	116	9	)	)	PUNCT
gp-162	116	10	if	if	SCONJ
gp-162	116	11	resources	resource	NOUN
gp-162	116	12	permit	permit	VERB
gp-162	116	13	,	,	PUNCT
gp-162	116	14	create	create	VERB
gp-162	116	15	or	or	CCONJ
gp-162	116	16	strengthen	strengthen	VERB
gp-162	116	17	an	an	DET
gp-162	116	18	internal	internal	ADJ
gp-162	116	19	audit	audit	NOUN
gp-162	116	20	department	department	NOUN
gp-162	116	21	focused	focus	VERB
gp-162	116	22	on	on	ADP
gp-162	116	23	both	both	CCONJ
gp-162	116	24	financial	financial	ADJ
gp-162	116	25	and	and	CCONJ
gp-162	116	26	operational	operational	ADJ
gp-162	116	27	controls	control	NOUN
gp-162	116	28	(	(	PUNCT
gp-162	116	29	spink	spink	NOUN
gp-162	116	30	,	,	PUNCT
gp-162	116	31	2023	2023	NUM
gp-162	116	32	)	)	PUNCT
gp-162	116	33	.	.	PUNCT
gp-162	117	1	b	b	X
gp-162	117	2	)	)	PUNCT
gp-162	117	3	encourage	encourage	VERB
gp-162	117	4	collaboration	collaboration	NOUN
gp-162	117	5	between	between	ADP
gp-162	117	6	internal	internal	ADJ
gp-162	117	7	auditors	auditor	NOUN
gp-162	117	8	and	and	CCONJ
gp-162	117	9	operational	operational	ADJ
gp-162	117	10	teams	team	NOUN
gp-162	117	11	to	to	PART
gp-162	117	12	provide	provide	VERB
gp-162	117	13	realtime	realtime	ADJ
gp-162	117	14	feedback	feedback	NOUN
gp-162	117	15	and	and	CCONJ
gp-162	117	16	swift	swift	ADJ
gp-162	117	17	remediation	remediation	NOUN
gp-162	117	18	of	of	ADP
gp-162	117	19	identified	identify	VERB
gp-162	117	20	gaps	gap	NOUN
gp-162	117	21	(	(	PUNCT
gp-162	117	22	herath	herath	NOUN
gp-162	117	23	et	et	PROPN
gp-162	117	24	al	al	PROPN
gp-162	117	25	.	.	PROPN
gp-162	117	26	,	,	PUNCT
gp-162	117	27	2023	2023	NUM
gp-162	117	28	)	)	PUNCT
gp-162	117	29	.	.	PUNCT
gp-162	118	1	research	research	NOUN
gp-162	118	2	by	by	ADP
gp-162	118	3	mahmoud	mahmoud	PROPN
gp-162	118	4	(	(	PUNCT
gp-162	118	5	2024	2024	NUM
gp-162	118	6	)	)	PUNCT
gp-162	118	7	indicates	indicate	VERB
gp-162	118	8	that	that	SCONJ
gp-162	118	9	firms	firm	NOUN
gp-162	118	10	employing	employ	VERB
gp-162	118	11	a	a	DET
gp-162	118	12	proactive	proactive	ADJ
gp-162	118	13	monitoring	monitoring	NOUN
gp-162	118	14	approach	approach	NOUN
gp-162	118	15	,	,	PUNCT
gp-162	118	16	including	include	VERB
gp-162	118	17	periodic	periodic	ADJ
gp-162	118	18	surprise	surprise	NOUN
gp-162	118	19	audits	audits	NOUN
gp-162	118	20	,	,	PUNCT
gp-162	118	21	detect	detect	VERB
gp-162	118	22	fraud	fraud	NOUN
gp-162	118	23	nearly	nearly	ADV
gp-162	118	24	twice	twice	ADV
gp-162	118	25	as	as	ADV
gp-162	118	26	fast	fast	ADV
gp-162	118	27	as	as	ADP
gp-162	118	28	organizations	organization	NOUN
gp-162	118	29	relying	rely	VERB
gp-162	118	30	on	on	ADP
gp-162	118	31	reactive	reactive	NOUN
gp-162	118	32	or	or	CCONJ
gp-162	118	33	ad	ad	X
gp-162	118	34	hoc	hoc	X
gp-162	118	35	monitoring	monitoring	NOUN
gp-162	118	36	processes	process	NOUN
gp-162	118	37	.	.	PUNCT
gp-162	119	1	by	by	ADP
gp-162	119	2	incorporating	incorporate	VERB
gp-162	119	3	these	these	DET
gp-162	119	4	recommendations	recommendation	NOUN
gp-162	119	5	—	—	PUNCT
gp-162	119	6	backed	back	VERB
gp-162	119	7	by	by	ADP
gp-162	119	8	coso	coso	NOUN
gp-162	119	9	principles	principle	NOUN
gp-162	119	10	and	and	CCONJ
gp-162	119	11	affirmed	affirm	VERB
gp-162	119	12	by	by	ADP
gp-162	119	13	recent	recent	ADJ
gp-162	119	14	empirical	empirical	ADJ
gp-162	119	15	studies	study	NOUN
gp-162	119	16	—	—	PUNCT
gp-162	119	17	pt	pt	X
gp-162	119	18	a	a	PRON
gp-162	119	19	and	and	CCONJ
gp-162	119	20	similarly	similarly	ADV
gp-162	119	21	positioned	position	VERB
gp-162	119	22	firms	firm	NOUN
gp-162	119	23	can	can	AUX
gp-162	119	24	significantly	significantly	ADV
gp-162	119	25	mitigate	mitigate	VERB
gp-162	119	26	the	the	DET
gp-162	119	27	risk	risk	NOUN
gp-162	119	28	of	of	ADP
gp-162	119	29	inventory	inventory	NOUN
gp-162	119	30	misappropriation	misappropriation	NOUN
gp-162	119	31	.	.	PUNCT
gp-162	120	1	ultimately	ultimately	ADV
gp-162	120	2	,	,	PUNCT
gp-162	120	3	these	these	DET
gp-162	120	4	practical	practical	ADJ
gp-162	120	5	measures	measure	NOUN
gp-162	120	6	foster	foster	VERB
gp-162	120	7	greater	great	ADJ
gp-162	120	8	operational	operational	ADJ
gp-162	120	9	resilience	resilience	NOUN
gp-162	120	10	,	,	PUNCT
gp-162	120	11	regulatory	regulatory	ADJ
gp-162	120	12	compliance	compliance	NOUN
gp-162	120	13	,	,	PUNCT
gp-162	120	14	and	and	CCONJ
gp-162	120	15	stakeholder	stakeholder	NOUN
gp-162	120	16	trust	trust	PROPN
gp-162	120	17	(	(	PUNCT
gp-162	120	18	kai	kai	PROPN
gp-162	120	19	et	et	PROPN
gp-162	120	20	al	al	PROPN
gp-162	120	21	.	.	PROPN
gp-162	120	22	,	,	PUNCT
gp-162	120	23	2021	2021	NUM
gp-162	120	24	;	;	PUNCT
gp-162	120	25	van	van	PROPN
gp-162	120	26	quaquebeke	quaquebeke	PROPN
gp-162	120	27	et	et	PROPN
gp-162	120	28	al	al	PROPN
gp-162	120	29	.	.	PROPN
gp-162	120	30	,	,	PUNCT
gp-162	120	31	2022	2022	NUM
gp-162	120	32	)	)	PUNCT
gp-162	120	33	.	.	PUNCT
gp-162	121	1	conclusion	conclusion	NOUN
gp-162	121	2	this	this	DET
gp-162	121	3	study	study	NOUN
gp-162	121	4	reveals	reveal	VERB
gp-162	121	5	that	that	SCONJ
gp-162	121	6	pt	pt	VERB
gp-162	121	7	a	a	DET
gp-162	121	8	’s	’s	ADJ
gp-162	121	9	high	high	ADJ
gp-162	121	10	vulnerability	vulnerability	NOUN
gp-162	121	11	to	to	ADP
gp-162	121	12	inventory	inventory	NOUN
gp-162	121	13	misappropriation	misappropriation	NOUN
gp-162	121	14	stems	stem	VERB
gp-162	121	15	from	from	ADP
gp-162	121	16	an	an	DET
gp-162	121	17	underdeveloped	underdeveloped	ADJ
gp-162	121	18	control	control	NOUN
gp-162	121	19	environment	environment	NOUN
gp-162	121	20	,	,	PUNCT
gp-162	121	21	inadequate	inadequate	ADJ
gp-162	121	22	risk	risk	NOUN
gp-162	121	23	assessment	assessment	NOUN
gp-162	121	24	,	,	PUNCT
gp-162	121	25	and	and	CCONJ
gp-162	121	26	inconsistent	inconsistent	ADJ
gp-162	121	27	monitoring	monitoring	NOUN
gp-162	121	28	—	—	PUNCT
gp-162	121	29	conditions	condition	NOUN
gp-162	121	30	that	that	PRON
gp-162	121	31	collectively	collectively	ADV
gp-162	121	32	provide	provide	VERB
gp-162	121	33	ample	ample	ADJ
gp-162	121	34	“	"	PUNCT
gp-162	121	35	opportunity	opportunity	NOUN
gp-162	121	36	”	"	PUNCT
gp-162	121	37	for	for	ADP
gp-162	121	38	fraud	fraud	NOUN
gp-162	121	39	.	.	PUNCT
gp-162	122	1	the	the	DET
gp-162	122	2	manifestation	manifestation	NOUN
gp-162	122	3	of	of	ADP
gp-162	122	4	the	the	DET
gp-162	122	5	fraud	fraud	NOUN
gp-162	122	6	triangle	triangle	NOUN
gp-162	122	7	is	be	AUX
gp-162	122	8	evident	evident	ADJ
gp-162	122	9	in	in	ADP
gp-162	122	10	employees	employee	NOUN
gp-162	122	11	’	'	PUNCT
gp-162	122	12	perceived	perceive	VERB
gp-162	122	13	pressures	pressure	NOUN
gp-162	122	14	to	to	PART
gp-162	122	15	meet	meet	VERB
gp-162	122	16	targets	target	NOUN
gp-162	122	17	,	,	PUNCT
gp-162	122	18	the	the	DET
gp-162	122	19	ease	ease	NOUN
gp-162	122	20	of	of	ADP
gp-162	122	21	circumventing	circumvent	VERB
gp-162	122	22	weak	weak	ADJ
gp-162	122	23	controls	control	NOUN
gp-162	122	24	,	,	PUNCT
gp-162	122	25	and	and	CCONJ
gp-162	122	26	the	the	DET
gp-162	122	27	rationalizations	rationalization	NOUN
gp-162	122	28	used	use	VERB
gp-162	122	29	to	to	PART
gp-162	122	30	justify	justify	VERB
gp-162	122	31	unethical	unethical	ADJ
gp-162	122	32	behaviour	behaviour	NOUN
gp-162	122	33	.	.	PUNCT
gp-162	123	1	fraud	fraud	NOUN
gp-162	123	2	poses	pose	VERB
gp-162	123	3	a	a	DET
gp-162	123	4	tangible	tangible	ADJ
gp-162	123	5	threat	threat	NOUN
gp-162	123	6	to	to	ADP
gp-162	123	7	asset	asset	NOUN
gp-162	123	8	security	security	NOUN
gp-162	123	9	in	in	ADP
gp-162	123	10	newly	newly	ADV
gp-162	123	11	established	establish	VERB
gp-162	123	12	companies	company	NOUN
gp-162	123	13	,	,	PUNCT
gp-162	123	14	particularly	particularly	ADV
gp-162	123	15	those	those	PRON
gp-162	123	16	reliant	reliant	ADJ
gp-162	123	17	on	on	ADP
gp-162	123	18	inventory	inventory	NOUN
gp-162	123	19	for	for	ADP
gp-162	123	20	their	their	PRON
gp-162	123	21	core	core	NOUN
gp-162	123	22	operations	operation	NOUN
gp-162	123	23	.	.	PUNCT
gp-162	124	1	as	as	SCONJ
gp-162	124	2	demonstrated	demonstrate	VERB
gp-162	124	3	in	in	ADP
gp-162	124	4	the	the	DET
gp-162	124	5	case	case	NOUN
gp-162	124	6	of	of	ADP
gp-162	124	7	pt	pt	PROPN
gp-162	124	8	a	a	NOUN
gp-162	124	9	,	,	PUNCT
gp-162	124	10	a	a	DET
gp-162	124	11	weak	weak	ADJ
gp-162	124	12	control	control	NOUN
gp-162	124	13	environment	environment	NOUN
gp-162	124	14	,	,	PUNCT
gp-162	124	15	coupled	couple	VERB
gp-162	124	16	with	with	ADP
gp-162	124	17	minimal	minimal	ADJ
gp-162	124	18	monitoring	monitoring	NOUN
gp-162	124	19	,	,	PUNCT
gp-162	124	20	can	can	AUX
gp-162	124	21	significantly	significantly	ADV
gp-162	124	22	increase	increase	VERB
gp-162	124	23	the	the	DET
gp-162	124	24	risk	risk	NOUN
gp-162	124	25	of	of	ADP
gp-162	124	26	inventory	inventory	NOUN
gp-162	124	27	misappropriation	misappropriation	NOUN
gp-162	124	28	.	.	PUNCT
gp-162	125	1	by	by	ADP
gp-162	125	2	applying	apply	VERB
gp-162	125	3	the	the	DET
gp-162	125	4	fraud	fraud	NOUN
gp-162	125	5	triangle	triangle	NOUN
gp-162	125	6	and	and	CCONJ
gp-162	125	7	referencing	reference	VERB
gp-162	125	8	the	the	DET
gp-162	125	9	coso	coso	PROPN
gp-162	125	10	internal	internal	PROPN
gp-162	125	11	control	control	PROPN
gp-162	125	12	framework	framework	NOUN
gp-162	125	13	,	,	PUNCT
gp-162	125	14	this	this	DET
gp-162	125	15	study	study	NOUN
gp-162	125	16	underscores	underscore	VERB
gp-162	125	17	the	the	DET
gp-162	125	18	importance	importance	NOUN
gp-162	125	19	of	of	ADP
gp-162	125	20	robust	robust	ADJ
gp-162	125	21	internal	internal	ADJ
gp-162	125	22	controls	control	NOUN
gp-162	125	23	,	,	PUNCT
gp-162	125	24	clear	clear	ADJ
gp-162	125	25	sops	sop	NOUN
gp-162	125	26	,	,	PUNCT
gp-162	125	27	and	and	CCONJ
gp-162	125	28	heightened	heighten	VERB
gp-162	125	29	anti	anti	ADJ
gp-162	125	30	-	-	ADJ
gp-162	125	31	fraud	fraud	ADJ
gp-162	125	32	awareness	awareness	NOUN
gp-162	125	33	.	.	PUNCT
gp-162	126	1	implementing	implement	VERB
gp-162	126	2	more	more	ADV
gp-162	126	3	rigorous	rigorous	ADJ
gp-162	126	4	stock	stock	NOUN
gp-162	126	5	audits	audits	NOUN
gp-162	126	6	,	,	PUNCT
gp-162	126	7	ensuring	ensure	VERB
gp-162	126	8	a	a	DET
gp-162	126	9	clear	clear	ADJ
gp-162	126	10	segregation	segregation	NOUN
gp-162	126	11	of	of	ADP
gp-162	126	12	duties	duty	NOUN
gp-162	126	13	,	,	PUNCT
gp-162	126	14	and	and	CCONJ
gp-162	126	15	integrating	integrate	VERB
gp-162	126	16	an	an	DET
gp-162	126	17	erp	erp	NOUN
gp-162	126	18	system	system	NOUN
gp-162	126	19	can	can	AUX
gp-162	126	20	considerably	considerably	ADV
gp-162	126	21	reduce	reduce	VERB
gp-162	126	22	fraud	fraud	NOUN
gp-162	126	23	american	american	PROPN
gp-162	126	24	journal	journal	PROPN
gp-162	126	25	of	of	ADP
gp-162	126	26	economic	economic	ADJ
gp-162	126	27	and	and	CCONJ
gp-162	126	28	management	management	NOUN
gp-162	126	29	business	business	NOUN
gp-162	126	30	vol	vol	NOUN
gp-162	126	31	.	.	PROPN
gp-162	127	1	4	4	NUM
gp-162	127	2	no	no	NOUN
gp-162	127	3	.	.	NOUN
gp-162	127	4	1	1	NUM
gp-162	127	5	january	january	NOUN
gp-162	127	6	2025	2025	NUM
gp-162	127	7	64	64	NUM
gp-162	127	8	opportunities	opportunity	NOUN
gp-162	127	9	.	.	PUNCT
gp-162	128	1	management	management	NOUN
gp-162	128	2	should	should	AUX
gp-162	128	3	regularly	regularly	ADV
gp-162	128	4	train	train	VERB
gp-162	128	5	employees	employee	NOUN
gp-162	128	6	on	on	ADP
gp-162	128	7	ethical	ethical	ADJ
gp-162	128	8	standards	standard	NOUN
gp-162	128	9	and	and	CCONJ
gp-162	128	10	build	build	VERB
gp-162	128	11	a	a	DET
gp-162	128	12	transparent	transparent	ADJ
gp-162	128	13	reporting	reporting	NOUN
gp-162	128	14	culture	culture	NOUN
gp-162	128	15	to	to	PART
gp-162	128	16	diminish	diminish	VERB
gp-162	128	17	rationalization	rationalization	NOUN
gp-162	128	18	.	.	PUNCT
gp-162	129	1	adopting	adopt	VERB
gp-162	129	2	these	these	DET
gp-162	129	3	strategies	strategy	NOUN
gp-162	129	4	will	will	AUX
gp-162	129	5	not	not	PART
gp-162	129	6	only	only	ADV
gp-162	129	7	mitigate	mitigate	VERB
gp-162	129	8	fraud	fraud	NOUN
gp-162	129	9	risk	risk	NOUN
gp-162	129	10	but	but	CCONJ
gp-162	129	11	also	also	ADV
gp-162	129	12	enhance	enhance	VERB
gp-162	129	13	overall	overall	ADJ
gp-162	129	14	operational	operational	ADJ
gp-162	129	15	efficiency	efficiency	NOUN
gp-162	129	16	.	.	PUNCT
gp-162	130	1	bibliography	bibliography	NOUN
gp-162	130	2	chong	chong	PROPN
gp-162	130	3	,	,	PUNCT
gp-162	130	4	j.	j.	PROPN
gp-162	130	5	x.	x.	PROPN
gp-162	130	6	,	,	PUNCT
gp-162	130	7	berger	berger	PROPN
gp-162	130	8	,	,	PUNCT
gp-162	130	9	s.	s.	PROPN
gp-162	130	10	i.	i.	PROPN
gp-162	130	11	,	,	PUNCT
gp-162	130	12	baxter	baxter	PROPN
gp-162	130	13	,	,	PUNCT
gp-162	130	14	s.	s.	PROPN
gp-162	130	15	,	,	PUNCT
gp-162	130	16	smith	smith	PROPN
gp-162	130	17	,	,	PUNCT
gp-162	130	18	e.	e.	PROPN
gp-162	130	19	,	,	PUNCT
gp-162	130	20	xiao	xiao	PROPN
gp-162	130	21	,	,	PUNCT
gp-162	130	22	c.	c.	PROPN
gp-162	130	23	,	,	PUNCT
gp-162	130	24	calame	calame	NOUN
gp-162	130	25	,	,	PUNCT
gp-162	130	26	d.	d.	PROPN
gp-162	130	27	g.	g.	PROPN
gp-162	130	28	,	,	PUNCT
gp-162	130	29	hawley	hawley	PROPN
gp-162	130	30	,	,	PUNCT
gp-162	130	31	m.	m.	PROPN
gp-162	130	32	h.	h.	PROPN
gp-162	130	33	,	,	PUNCT
gp-162	130	34	riveramunoz	riveramunoz	PROPN
gp-162	130	35	,	,	PUNCT
gp-162	130	36	e.	e.	PROPN
gp-162	130	37	a.	a.	PROPN
gp-162	130	38	,	,	PUNCT
gp-162	130	39	ditroia	ditroia	NOUN
gp-162	130	40	,	,	PUNCT
gp-162	130	41	s.	s.	PROPN
gp-162	130	42	,	,	PUNCT
gp-162	130	43	abouhala	abouhala	PROPN
gp-162	130	44	,	,	PUNCT
gp-162	130	45	s.	s.	PROPN
gp-162	130	46	,	,	PUNCT
gp-162	130	47	albert	albert	PROPN
gp-162	130	48	,	,	PUNCT
gp-162	130	49	j.	j.	PROPN
gp-162	130	50	,	,	PUNCT
gp-162	130	51	almalvez	almalvez	PROPN
gp-162	130	52	,	,	PUNCT
gp-162	130	53	m.	m.	NOUN
gp-162	130	54	,	,	PUNCT
gp-162	130	55	alvarez	alvarez	PROPN
gp-162	130	56	,	,	PUNCT
gp-162	130	57	r.	r.	PROPN
gp-162	130	58	,	,	PUNCT
gp-162	130	59	amin	amin	PROPN
gp-162	130	60	,	,	PUNCT
gp-162	130	61	m.	m.	NOUN
gp-162	130	62	,	,	PUNCT
gp-162	130	63	anderson	anderson	PROPN
gp-162	130	64	,	,	PUNCT
gp-162	130	65	p.	p.	NOUN
gp-162	130	66	,	,	PUNCT
gp-162	130	67	aradhya	aradhya	PROPN
gp-162	130	68	,	,	PUNCT
gp-162	130	69	s.	s.	PROPN
gp-162	130	70	,	,	PUNCT
gp-162	130	71	ashley	ashley	PROPN
gp-162	130	72	,	,	PUNCT
gp-162	130	73	e.	e.	PROPN
gp-162	130	74	,	,	PUNCT
gp-162	130	75	assimes	assime	NOUN
gp-162	130	76	,	,	PUNCT
gp-162	130	77	t.	t.	PROPN
gp-162	130	78	,	,	PUNCT
gp-162	130	79	auriga	auriga	PROPN
gp-162	130	80	,	,	PUNCT
gp-162	130	81	l.	l.	PROPN
gp-162	130	82	,	,	PUNCT
gp-162	130	83	…	…	PUNCT
gp-162	130	84	rehm	rehm	NOUN
gp-162	130	85	,	,	PUNCT
gp-162	130	86	h.	h.	PROPN
gp-162	130	87	l.	l.	PROPN
gp-162	130	88	(	(	PUNCT
gp-162	130	89	2024	2024	NUM
gp-162	130	90	)	)	PUNCT
gp-162	130	91	.	.	PUNCT
gp-162	131	1	considerations	consideration	NOUN
gp-162	131	2	for	for	ADP
gp-162	131	3	reporting	report	VERB
gp-162	131	4	variants	variant	NOUN
gp-162	131	5	in	in	ADP
gp-162	131	6	novel	novel	ADJ
gp-162	131	7	candidate	candidate	NOUN
gp-162	131	8	genes	gene	NOUN
gp-162	131	9	identified	identify	VERB
gp-162	131	10	during	during	ADP
gp-162	131	11	clinical	clinical	ADJ
gp-162	131	12	genomic	genomic	NOUN
gp-162	131	13	testing	testing	NOUN
gp-162	131	14	.	.	PUNCT
gp-162	132	1	genetics	genetic	NOUN
gp-162	132	2	in	in	ADP
gp-162	132	3	medicine	medicine	NOUN
gp-162	132	4	,	,	PUNCT
gp-162	132	5	26(10	26(10	NUM
gp-162	132	6	)	)	PUNCT
gp-162	132	7	,	,	PUNCT
gp-162	132	8	101199	101199	NUM
gp-162	132	9	.	.	PUNCT
gp-162	133	1	https://doi.org/10.1016/j.gim.2024.101199	https://doi.org/10.1016/j.gim.2024.101199	PROPN
gp-162	133	2	clarke	clarke	PROPN
gp-162	133	3	,	,	PUNCT
gp-162	133	4	v.	v.	PROPN
gp-162	133	5	,	,	PUNCT
gp-162	133	6	&	&	CCONJ
gp-162	133	7	braun	braun	NOUN
gp-162	133	8	,	,	PUNCT
gp-162	133	9	v.	v.	PROPN
gp-162	133	10	(	(	PUNCT
gp-162	133	11	2017	2017	NUM
gp-162	133	12	)	)	PUNCT
gp-162	133	13	.	.	PUNCT
gp-162	134	1	thematic	thematic	ADJ
gp-162	134	2	analysis	analysis	NOUN
gp-162	134	3	.	.	PUNCT
gp-162	135	1	the	the	DET
gp-162	135	2	journal	journal	NOUN
gp-162	135	3	of	of	ADP
gp-162	135	4	positive	positive	ADJ
gp-162	135	5	psychology	psychology	NOUN
gp-162	135	6	,	,	PUNCT
gp-162	135	7	12(3	12(3	NUM
gp-162	135	8	)	)	PUNCT
gp-162	135	9	,	,	PUNCT
gp-162	135	10	297–298	297–298	NUM
gp-162	135	11	.	.	PUNCT
gp-162	136	1	hasan	hasan	PROPN
gp-162	136	2	,	,	PUNCT
gp-162	136	3	m.	m.	PROPN
gp-162	136	4	h.	h.	PROPN
gp-162	136	5	a.	a.	PROPN
gp-162	136	6	a.	a.	PROPN
gp-162	136	7	,	,	PUNCT
gp-162	136	8	eliza	eliza	PROPN
gp-162	136	9	,	,	PUNCT
gp-162	136	10	a.	a.	PROPN
gp-162	136	11	,	,	PUNCT
gp-162	136	12	ramdani	ramdani	PROPN
gp-162	136	13	,	,	PUNCT
gp-162	136	14	r.	r.	PROPN
gp-162	136	15	f.	f.	PROPN
gp-162	136	16	,	,	PUNCT
gp-162	136	17	&	&	CCONJ
gp-162	136	18	sisdianto	sisdianto	PROPN
gp-162	136	19	,	,	PUNCT
gp-162	136	20	e.	e.	PROPN
gp-162	136	21	(	(	PUNCT
gp-162	136	22	2024	2024	NUM
gp-162	136	23	)	)	PUNCT
gp-162	136	24	.	.	PUNCT
gp-162	137	1	determinant	determinant	ADJ
gp-162	137	2	factors	factor	NOUN
gp-162	137	3	of	of	ADP
gp-162	137	4	the	the	DET
gp-162	137	5	frequency	frequency	NOUN
gp-162	137	6	of	of	ADP
gp-162	137	7	fraud	fraud	NOUN
gp-162	137	8	occurance	occurance	NOUN
gp-162	137	9	:	:	PUNCT
gp-162	137	10	study	study	NOUN
gp-162	137	11	on	on	ADP
gp-162	137	12	sharia	sharia	PROPN
gp-162	137	13	banking	banking	PROPN
gp-162	137	14	in	in	ADP
gp-162	137	15	indonesia	indonesia	PROPN
gp-162	137	16	.	.	PUNCT
gp-162	138	1	shafin	shafin	PROPN
gp-162	138	2	:	:	PUNCT
gp-162	138	3	sharia	sharia	PROPN
gp-162	138	4	finance	finance	PROPN
gp-162	138	5	and	and	CCONJ
gp-162	138	6	accounting	accounting	NOUN
gp-162	138	7	journal	journal	NOUN
gp-162	138	8	,	,	PUNCT
gp-162	138	9	4(2	4(2	NUM
gp-162	138	10	)	)	PUNCT
gp-162	138	11	,	,	PUNCT
gp-162	138	12	23–32	23–32	NUM
gp-162	138	13	.	.	PUNCT
gp-162	139	1	herath	herath	NOUN
gp-162	139	2	,	,	PUNCT
gp-162	139	3	t.	t.	PROPN
gp-162	139	4	c.	c.	PROPN
gp-162	139	5	,	,	PUNCT
gp-162	139	6	herath	herath	PROPN
gp-162	139	7	,	,	PUNCT
gp-162	139	8	h.	h.	PROPN
gp-162	139	9	s.	s.	PROPN
gp-162	139	10	b.	b.	PROPN
gp-162	139	11	,	,	PUNCT
gp-162	139	12	&	&	CCONJ
gp-162	139	13	cullum	cullum	PROPN
gp-162	139	14	,	,	PUNCT
gp-162	139	15	d.	d.	PROPN
gp-162	139	16	(	(	PUNCT
gp-162	139	17	2023	2023	NUM
gp-162	139	18	)	)	PUNCT
gp-162	139	19	.	.	PUNCT
gp-162	140	1	an	an	DET
gp-162	140	2	information	information	NOUN
gp-162	140	3	security	security	NOUN
gp-162	140	4	performance	performance	NOUN
gp-162	140	5	measurement	measurement	NOUN
gp-162	140	6	tool	tool	NOUN
gp-162	140	7	for	for	ADP
gp-162	140	8	senior	senior	ADJ
gp-162	140	9	managers	manager	NOUN
gp-162	140	10	:	:	PUNCT
gp-162	140	11	balanced	balanced	ADJ
gp-162	140	12	scorecard	scorecard	NOUN
gp-162	140	13	integration	integration	NOUN
gp-162	140	14	for	for	ADP
gp-162	140	15	security	security	NOUN
gp-162	140	16	governance	governance	NOUN
gp-162	140	17	and	and	CCONJ
gp-162	140	18	control	control	NOUN
gp-162	140	19	frameworks	framework	NOUN
gp-162	140	20	.	.	PUNCT
gp-162	141	1	information	information	NOUN
gp-162	141	2	systems	system	NOUN
gp-162	141	3	frontiers	frontier	NOUN
gp-162	141	4	,	,	PUNCT
gp-162	141	5	25(2	25(2	NUM
gp-162	141	6	)	)	PUNCT
gp-162	141	7	,	,	PUNCT
gp-162	141	8	681–721	681–721	NUM
gp-162	141	9	.	.	PUNCT
gp-162	142	1	hsiao	hsiao	PROPN
gp-162	142	2	,	,	PUNCT
gp-162	142	3	d.	d.	PROPN
gp-162	142	4	,	,	PUNCT
gp-162	142	5	saeedi	saeedi	PROPN
gp-162	142	6	,	,	PUNCT
gp-162	142	7	a.	a.	PROPN
gp-162	142	8	,	,	PUNCT
gp-162	142	9	&	&	CCONJ
gp-162	142	10	wang	wang	PROPN
gp-162	142	11	,	,	PUNCT
gp-162	142	12	l.	l.	PROPN
gp-162	142	13	(	(	PUNCT
gp-162	142	14	2024	2024	NUM
gp-162	142	15	)	)	PUNCT
gp-162	142	16	.	.	PUNCT
gp-162	143	1	an	an	DET
gp-162	143	2	exploratory	exploratory	ADJ
gp-162	143	3	study	study	NOUN
gp-162	143	4	of	of	ADP
gp-162	143	5	fraud	fraud	NOUN
gp-162	143	6	examination	examination	NOUN
gp-162	143	7	education	education	NOUN
gp-162	143	8	in	in	ADP
gp-162	143	9	preparing	prepare	VERB
gp-162	143	10	accounting	accounting	NOUN
gp-162	143	11	students	student	NOUN
gp-162	143	12	to	to	PART
gp-162	143	13	combat	combat	NOUN
gp-162	143	14	fraud	fraud	NOUN
gp-162	143	15	:	:	PUNCT
gp-162	143	16	evidence	evidence	NOUN
gp-162	143	17	from	from	ADP
gp-162	143	18	covid-19	covid-19	PROPN
gp-162	143	19	.	.	PROPN
gp-162	143	20	journal	journal	PROPN
gp-162	143	21	of	of	ADP
gp-162	143	22	forensic	forensic	ADJ
gp-162	143	23	accounting	accounting	NOUN
gp-162	143	24	research	research	NOUN
gp-162	143	25	,	,	PUNCT
gp-162	143	26	9(1	9(1	NUM
gp-162	143	27	)	)	PUNCT
gp-162	143	28	,	,	PUNCT
gp-162	143	29	131–154	131–154	NUM
gp-162	143	30	.	.	PUNCT
gp-162	144	1	kabue	kabue	PROPN
gp-162	144	2	,	,	PUNCT
gp-162	144	3	l.	l.	PROPN
gp-162	144	4	w.	w.	PROPN
gp-162	144	5	,	,	PUNCT
gp-162	144	6	&	&	CCONJ
gp-162	144	7	kilika	kilika	PROPN
gp-162	144	8	,	,	PUNCT
gp-162	144	9	j.	j.	PROPN
gp-162	144	10	m.	m.	PROPN
gp-162	144	11	(	(	PUNCT
gp-162	144	12	2016	2016	NUM
gp-162	144	13	)	)	PUNCT
gp-162	144	14	.	.	PUNCT
gp-162	145	1	firm	firm	ADJ
gp-162	145	2	resources	resource	NOUN
gp-162	145	3	,	,	PUNCT
gp-162	145	4	core	core	NOUN
gp-162	145	5	competencies	competency	NOUN
gp-162	145	6	and	and	CCONJ
gp-162	145	7	sustainable	sustainable	ADJ
gp-162	145	8	competitive	competitive	ADJ
gp-162	145	9	advantage	advantage	NOUN
gp-162	145	10	:	:	PUNCT
gp-162	145	11	an	an	DET
gp-162	145	12	integrative	integrative	ADJ
gp-162	145	13	theoretical	theoretical	ADJ
gp-162	145	14	framework	framework	NOUN
gp-162	145	15	.	.	PUNCT
gp-162	146	1	journal	journal	NOUN
gp-162	146	2	of	of	ADP
gp-162	146	3	management	management	NOUN
gp-162	146	4	and	and	CCONJ
gp-162	146	5	strategy	strategy	NOUN
gp-162	146	6	,	,	PUNCT
gp-162	146	7	7(1	7(1	NUM
gp-162	146	8	)	)	PUNCT
gp-162	146	9	,	,	PUNCT
gp-162	147	1	98–108	98–108	PROPN
gp-162	147	2	.	.	PUNCT
gp-162	147	3	kai	kai	PROPN
gp-162	147	4	,	,	PUNCT
gp-162	147	5	l.	l.	PROPN
gp-162	147	6	y.	y.	PROPN
gp-162	147	7	,	,	PUNCT
gp-162	147	8	sarip	sarip	NOUN
gp-162	147	9	,	,	PUNCT
gp-162	147	10	s.	s.	PROPN
gp-162	147	11	,	,	PUNCT
gp-162	147	12	kaidi	kaidi	PROPN
gp-162	147	13	,	,	PUNCT
gp-162	147	14	h.	h.	PROPN
gp-162	147	15	m.	m.	PROPN
gp-162	147	16	,	,	PUNCT
gp-162	147	17	ardila	ardila	NOUN
gp-162	147	18	-	-	PUNCT
gp-162	147	19	rey	rey	PROPN
gp-162	147	20	,	,	PUNCT
gp-162	147	21	j.	j.	PROPN
gp-162	147	22	a.	a.	PROPN
gp-162	147	23	,	,	PUNCT
gp-162	147	24	samsuddin	samsuddin	PROPN
gp-162	147	25	,	,	PUNCT
gp-162	147	26	n.	n.	NOUN
gp-162	147	27	m.	m.	NOUN
gp-162	147	28	,	,	PUNCT
gp-162	147	29	muhtazaruddin	muhtazaruddin	NOUN
gp-162	147	30	,	,	PUNCT
gp-162	147	31	m.	m.	NOUN
gp-162	147	32	n.	n.	PROPN
gp-162	147	33	,	,	PUNCT
gp-162	147	34	muhammad	muhammad	PROPN
gp-162	147	35	-	-	PUNCT
gp-162	147	36	sukki	sukki	PROPN
gp-162	147	37	,	,	PUNCT
gp-162	147	38	f.	f.	PROPN
gp-162	147	39	,	,	PUNCT
gp-162	147	40	&	&	CCONJ
gp-162	147	41	aziz	aziz	PROPN
gp-162	147	42	,	,	PUNCT
gp-162	147	43	s.	s.	PROPN
gp-162	147	44	a.	a.	PROPN
gp-162	147	45	(	(	PUNCT
gp-162	147	46	2021	2021	NUM
gp-162	147	47	)	)	PUNCT
gp-162	147	48	.	.	PUNCT
gp-162	148	1	current	current	ADJ
gp-162	148	2	status	status	NOUN
gp-162	148	3	and	and	CCONJ
gp-162	148	4	possible	possible	ADJ
gp-162	148	5	future	future	ADJ
gp-162	148	6	applications	application	NOUN
gp-162	148	7	of	of	ADP
gp-162	148	8	marine	marine	ADJ
gp-162	148	9	current	current	ADJ
gp-162	148	10	energy	energy	NOUN
gp-162	148	11	devices	device	NOUN
gp-162	148	12	in	in	ADP
gp-162	148	13	malaysia	malaysia	PROPN
gp-162	148	14	:	:	PUNCT
gp-162	148	15	a	a	DET
gp-162	148	16	review	review	NOUN
gp-162	148	17	.	.	PUNCT
gp-162	149	1	ieee	ieee	NOUN
gp-162	149	2	access	access	NOUN
gp-162	149	3	,	,	PUNCT
gp-162	149	4	9	9	NUM
gp-162	149	5	,	,	PUNCT
gp-162	149	6	86869–86888	86869–86888	NUM
gp-162	149	7	.	.	PUNCT
gp-162	149	8	kerrigan	kerrigan	PROPN
gp-162	149	9	,	,	PUNCT
gp-162	149	10	d.	d.	PROPN
gp-162	149	11	(	(	PUNCT
gp-162	149	12	2020	2020	NUM
gp-162	149	13	)	)	PUNCT
gp-162	149	14	.	.	PUNCT
gp-162	150	1	bobol	bobol	NOUN
gp-162	150	2	as	as	ADP
gp-162	150	3	a	a	DET
gp-162	150	4	transhistorical	transhistorical	ADJ
gp-162	150	5	cultural	cultural	ADJ
gp-162	150	6	logic	logic	NOUN
gp-162	150	7	:	:	PUNCT
gp-162	150	8	the	the	DET
gp-162	150	9	coloniality	coloniality	NOUN
gp-162	150	10	of	of	ADP
gp-162	150	11	corruption	corruption	NOUN
gp-162	150	12	in	in	ADP
gp-162	150	13	trinidad	trinidad	PROPN
gp-162	150	14	.	.	PUNCT
gp-162	151	1	caribbean	caribbean	ADJ
gp-162	151	2	quarterly	quarterly	ADV
gp-162	151	3	,	,	PUNCT
gp-162	151	4	66(2	66(2	NUM
gp-162	151	5	)	)	PUNCT
gp-162	151	6	,	,	PUNCT
gp-162	151	7	195–216	195–216	NUM
gp-162	151	8	.	.	PUNCT
gp-162	152	1	kim	kim	PROPN
gp-162	152	2	,	,	PUNCT
gp-162	152	3	k.	k.	PROPN
gp-162	152	4	,	,	PUNCT
gp-162	152	5	seo	seo	PROPN
gp-162	152	6	,	,	PUNCT
gp-162	152	7	e.-h	e.-h	PROPN
gp-162	152	8	.	.	PROPN
gp-162	152	9	,	,	PUNCT
gp-162	152	10	&	&	CCONJ
gp-162	152	11	kim	kim	PROPN
gp-162	152	12	,	,	PUNCT
gp-162	152	13	c.	c.	PROPN
gp-162	152	14	y.	y.	PROPN
gp-162	152	15	(	(	PUNCT
gp-162	152	16	2025	2025	NUM
gp-162	152	17	)	)	PUNCT
gp-162	152	18	.	.	PUNCT
gp-162	153	1	the	the	DET
gp-162	153	2	relationships	relationship	NOUN
gp-162	153	3	between	between	ADP
gp-162	153	4	environmental	environmental	ADJ
gp-162	153	5	dynamism	dynamism	NOUN
gp-162	153	6	,	,	PUNCT
gp-162	153	7	absorptive	absorptive	ADJ
gp-162	153	8	capacity	capacity	NOUN
gp-162	153	9	,	,	PUNCT
gp-162	153	10	organizational	organizational	ADJ
gp-162	153	11	ambidexterity	ambidexterity	NOUN
gp-162	153	12	,	,	PUNCT
gp-162	153	13	and	and	CCONJ
gp-162	153	14	innovation	innovation	NOUN
gp-162	153	15	performance	performance	NOUN
gp-162	153	16	from	from	ADP
gp-162	153	17	the	the	DET
gp-162	153	18	dynamic	dynamic	ADJ
gp-162	153	19	capabilities	capability	NOUN
gp-162	153	20	perspective	perspective	NOUN
gp-162	153	21	.	.	PUNCT
gp-162	154	1	sustainability	sustainability	NOUN
gp-162	154	2	,	,	PUNCT
gp-162	154	3	17(2	17(2	NUM
gp-162	154	4	)	)	PUNCT
gp-162	154	5	,	,	PUNCT
gp-162	154	6	449	449	X
gp-162	154	7	.	.	PUNCT
gp-162	155	1	habibi	habibi	PROPN
gp-162	155	2	65	65	NUM
gp-162	156	1	liu	liu	PROPN
gp-162	156	2	,	,	PUNCT
gp-162	156	3	l.	l.	PROPN
gp-162	156	4	,	,	PUNCT
gp-162	156	5	de	de	PROPN
gp-162	156	6	jong	jong	PROPN
gp-162	156	7	,	,	PUNCT
gp-162	156	8	m.	m.	NOUN
gp-162	156	9	,	,	PUNCT
gp-162	156	10	&	&	CCONJ
gp-162	156	11	huang	huang	PROPN
gp-162	156	12	,	,	PUNCT
gp-162	156	13	y.	y.	PROPN
gp-162	156	14	(	(	PUNCT
gp-162	156	15	2016	2016	NUM
gp-162	156	16	)	)	PUNCT
gp-162	156	17	.	.	PUNCT
gp-162	157	1	assessing	assess	VERB
gp-162	157	2	the	the	DET
gp-162	157	3	administrative	administrative	ADJ
gp-162	157	4	practice	practice	NOUN
gp-162	157	5	of	of	ADP
gp-162	157	6	environmental	environmental	ADJ
gp-162	157	7	protection	protection	NOUN
gp-162	157	8	performance	performance	NOUN
gp-162	157	9	evaluation	evaluation	NOUN
gp-162	157	10	in	in	ADP
gp-162	157	11	china	china	PROPN
gp-162	157	12	:	:	PUNCT
gp-162	157	13	the	the	DET
gp-162	157	14	case	case	NOUN
gp-162	157	15	of	of	ADP
gp-162	157	16	shenzhen	shenzhen	PROPN
gp-162	157	17	.	.	PUNCT
gp-162	158	1	journal	journal	PROPN
gp-162	158	2	of	of	ADP
gp-162	158	3	cleaner	clean	ADJ
gp-162	158	4	production	production	NOUN
gp-162	158	5	,	,	PUNCT
gp-162	158	6	134	134	NUM
gp-162	158	7	,	,	PUNCT
gp-162	158	8	51–60	51–60	NOUN
gp-162	158	9	.	.	PUNCT
gp-162	159	1	https://doi.org/10.1016/j.jclepro.2015.09.125	https://doi.org/10.1016/j.jclepro.2015.09.125	NOUN
gp-162	159	2	louwers	louwer	NOUN
gp-162	159	3	,	,	PUNCT
gp-162	159	4	t.	t.	PROPN
gp-162	159	5	j.	j.	PROPN
gp-162	159	6	,	,	PUNCT
gp-162	159	7	blay	blay	PROPN
gp-162	159	8	,	,	PUNCT
gp-162	159	9	a.	a.	PROPN
gp-162	159	10	d.	d.	PROPN
gp-162	159	11	,	,	PUNCT
gp-162	159	12	&	&	CCONJ
gp-162	159	13	sinason	sinason	PROPN
gp-162	159	14	,	,	PUNCT
gp-162	159	15	d.	d.	PROPN
gp-162	159	16	h.	h.	PROPN
gp-162	159	17	(	(	PUNCT
gp-162	159	18	2018	2018	NUM
gp-162	159	19	)	)	PUNCT
gp-162	159	20	.	.	PUNCT
gp-162	160	1	auditing	auditing	NOUN
gp-162	160	2	&	&	CCONJ
gp-162	160	3	assurance	assurance	PROPN
gp-162	160	4	services	service	NOUN
gp-162	160	5	.	.	PUNCT
gp-162	161	1	mcgrawhill	mcgrawhill	PROPN
gp-162	161	2	.	.	PUNCT
gp-162	162	1	machado	machado	PROPN
gp-162	162	2	,	,	PUNCT
gp-162	162	3	m.	m.	PROPN
gp-162	162	4	r.	r.	PROPN
gp-162	162	5	r.	r.	PROPN
gp-162	162	6	,	,	PUNCT
gp-162	162	7	&	&	CCONJ
gp-162	162	8	gartner	gartner	PROPN
gp-162	162	9	,	,	PUNCT
gp-162	162	10	i.	i.	PROPN
gp-162	162	11	r.	r.	PROPN
gp-162	162	12	(	(	PUNCT
gp-162	162	13	2017	2017	NUM
gp-162	162	14	)	)	PUNCT
gp-162	162	15	.	.	PUNCT
gp-162	163	1	the	the	DET
gp-162	163	2	cressey	cressey	ADJ
gp-162	163	3	hypothesis	hypothesis	NOUN
gp-162	163	4	(	(	PUNCT
gp-162	163	5	1953	1953	NUM
gp-162	163	6	)	)	PUNCT
gp-162	163	7	and	and	CCONJ
gp-162	163	8	an	an	DET
gp-162	163	9	investigation	investigation	NOUN
gp-162	163	10	into	into	ADP
gp-162	163	11	the	the	DET
gp-162	163	12	occurrence	occurrence	NOUN
gp-162	163	13	of	of	ADP
gp-162	163	14	corporate	corporate	ADJ
gp-162	163	15	fraud	fraud	NOUN
gp-162	163	16	:	:	PUNCT
gp-162	163	17	an	an	DET
gp-162	163	18	empirical	empirical	ADJ
gp-162	163	19	analysis	analysis	NOUN
gp-162	163	20	conducted	conduct	VERB
gp-162	163	21	in	in	ADP
gp-162	163	22	brazilian	brazilian	ADJ
gp-162	163	23	banking	banking	NOUN
gp-162	163	24	institutions	institution	NOUN
gp-162	163	25	.	.	PUNCT
gp-162	164	1	revista	revista	PROPN
gp-162	164	2	contabilidade	contabilidade	PROPN
gp-162	164	3	&	&	CCONJ
gp-162	164	4	finanças	finanças	PROPN
gp-162	164	5	,	,	PUNCT
gp-162	164	6	29	29	NUM
gp-162	164	7	,	,	PUNCT
gp-162	164	8	60–81	60–81	NUM
gp-162	164	9	.	.	PUNCT
gp-162	165	1	mansor	mansor	PROPN
gp-162	165	2	,	,	PUNCT
gp-162	165	3	n.	n.	PROPN
gp-162	165	4	,	,	PUNCT
gp-162	165	5	&	&	CCONJ
gp-162	165	6	abdullahi	abdullahi	PROPN
gp-162	165	7	,	,	PUNCT
gp-162	165	8	r.	r.	PROPN
gp-162	165	9	(	(	PUNCT
gp-162	165	10	2015	2015	NUM
gp-162	165	11	)	)	PUNCT
gp-162	165	12	.	.	PUNCT
gp-162	166	1	fraud	fraud	NOUN
gp-162	166	2	triangle	triangle	PROPN
gp-162	166	3	theory	theory	NOUN
gp-162	166	4	and	and	CCONJ
gp-162	166	5	fraud	fraud	NOUN
gp-162	166	6	diamond	diamond	NOUN
gp-162	166	7	theory	theory	NOUN
gp-162	166	8	.	.	PUNCT
gp-162	167	1	understanding	understand	VERB
gp-162	167	2	the	the	DET
gp-162	167	3	convergent	convergent	NOUN
gp-162	167	4	and	and	CCONJ
gp-162	167	5	divergent	divergent	ADJ
gp-162	167	6	for	for	ADP
gp-162	167	7	future	future	ADJ
gp-162	167	8	research	research	NOUN
gp-162	167	9	.	.	PUNCT
gp-162	168	1	international	international	ADJ
gp-162	168	2	journal	journal	PROPN
gp-162	168	3	of	of	ADP
gp-162	168	4	academic	academic	ADJ
gp-162	168	5	research	research	NOUN
gp-162	168	6	in	in	ADP
gp-162	168	7	accounting	accounting	NOUN
gp-162	168	8	,	,	PUNCT
gp-162	168	9	finance	finance	NOUN
gp-162	168	10	and	and	CCONJ
gp-162	168	11	management	management	NOUN
gp-162	168	12	science	science	NOUN
gp-162	168	13	,	,	PUNCT
gp-162	168	14	1(4	1(4	NUM
gp-162	168	15	)	)	PUNCT
gp-162	168	16	,	,	PUNCT
gp-162	168	17	38–45	38–45	NUM
gp-162	168	18	.	.	PUNCT
gp-162	169	1	nandugga	nandugga	PROPN
gp-162	169	2	,	,	PUNCT
gp-162	169	3	c.	c.	NOUN
gp-162	169	4	(	(	PUNCT
gp-162	169	5	2019	2019	NUM
gp-162	169	6	)	)	PUNCT
gp-162	169	7	.	.	PUNCT
gp-162	170	1	post	post	NOUN
gp-162	170	2	audit	audit	NOUN
gp-162	170	3	practices	practice	NOUN
gp-162	170	4	and	and	CCONJ
gp-162	170	5	internal	internal	ADJ
gp-162	170	6	control	control	NOUN
gp-162	170	7	implementation	implementation	NOUN
gp-162	170	8	in	in	ADP
gp-162	170	9	local	local	ADJ
gp-162	170	10	government	government	NOUN
gp-162	170	11	in	in	ADP
gp-162	170	12	uganda	uganda	PROPN
gp-162	170	13	:	:	PUNCT
gp-162	170	14	a	a	DET
gp-162	170	15	case	case	NOUN
gp-162	170	16	of	of	ADP
gp-162	170	17	wakiso	wakiso	PROPN
gp-162	170	18	district	district	PROPN
gp-162	170	19	.	.	PUNCT
gp-162	171	1	philip	philip	PROPN
gp-162	171	2	,	,	PUNCT
gp-162	171	3	t.	t.	PROPN
gp-162	171	4	(	(	PUNCT
gp-162	171	5	2018	2018	NUM
gp-162	171	6	)	)	PUNCT
gp-162	171	7	.	.	PUNCT
gp-162	172	1	analyzing	analyze	VERB
gp-162	172	2	internal	internal	ADJ
gp-162	172	3	controls	control	NOUN
gp-162	172	4	of	of	ADP
gp-162	172	5	smes	sme	NOUN
gp-162	172	6	in	in	ADP
gp-162	172	7	the	the	DET
gp-162	172	8	retail	retail	ADJ
gp-162	172	9	sector	sector	NOUN
gp-162	172	10	:	:	PUNCT
gp-162	172	11	a	a	DET
gp-162	172	12	case	case	NOUN
gp-162	172	13	study	study	NOUN
gp-162	172	14	of	of	ADP
gp-162	172	15	grocers	grocer	NOUN
gp-162	172	16	in	in	ADP
gp-162	172	17	the	the	DET
gp-162	172	18	caribbean	caribbean	PROPN
gp-162	172	19	.	.	PUNCT
gp-162	173	1	capella	capella	PROPN
gp-162	173	2	university	university	PROPN
gp-162	173	3	.	.	PUNCT
gp-162	174	1	pobrić	pobrić	PROPN
gp-162	174	2	,	,	PUNCT
gp-162	174	3	a.	a.	NOUN
gp-162	174	4	(	(	PUNCT
gp-162	174	5	2022	2022	NUM
gp-162	174	6	)	)	PUNCT
gp-162	174	7	.	.	PUNCT
gp-162	175	1	determinants	determinant	NOUN
gp-162	175	2	of	of	ADP
gp-162	175	3	the	the	DET
gp-162	175	4	quality	quality	NOUN
gp-162	175	5	of	of	ADP
gp-162	175	6	internal	internal	ADJ
gp-162	175	7	control	control	NOUN
gp-162	175	8	over	over	ADP
gp-162	175	9	the	the	DET
gp-162	175	10	financial	financial	ADJ
gp-162	175	11	reporting	reporting	NOUN
gp-162	175	12	system	system	NOUN
gp-162	175	13	.	.	PUNCT
gp-162	176	1	emc	emc	PROPN
gp-162	176	2	review	review	PROPN
gp-162	176	3	-	-	PUNCT
gp-162	176	4	economy	economy	NOUN
gp-162	176	5	and	and	CCONJ
gp-162	176	6	market	market	NOUN
gp-162	176	7	communication	communication	NOUN
gp-162	176	8	review	review	NOUN
gp-162	176	9	,	,	PUNCT
gp-162	176	10	24(2	24(2	NUM
gp-162	176	11	)	)	PUNCT
gp-162	176	12	,	,	PUNCT
gp-162	176	13	462–475	462–475	NUM
gp-162	176	14	.	.	PUNCT
gp-162	177	1	rasheed	rasheed	PROPN
gp-162	177	2	,	,	PUNCT
gp-162	177	3	f.	f.	PROPN
gp-162	177	4	,	,	PUNCT
gp-162	177	5	said	say	VERB
gp-162	177	6	,	,	PUNCT
gp-162	177	7	j.	j.	PROPN
gp-162	177	8	,	,	PUNCT
gp-162	177	9	&	&	CCONJ
gp-162	177	10	khan	khan	PROPN
gp-162	177	11	,	,	PUNCT
gp-162	177	12	n.	n.	PROPN
gp-162	177	13	i.	i.	PROPN
gp-162	177	14	(	(	PUNCT
gp-162	177	15	2023	2023	NUM
gp-162	177	16	)	)	PUNCT
gp-162	177	17	.	.	PUNCT
gp-162	178	1	evolution	evolution	NOUN
gp-162	178	2	of	of	ADP
gp-162	178	3	fraud	fraud	NOUN
gp-162	178	4	-	-	PUNCT
gp-162	178	5	related	relate	VERB
gp-162	178	6	theories	theory	NOUN
gp-162	178	7	:	:	PUNCT
gp-162	178	8	a	a	DET
gp-162	178	9	theoretical	theoretical	ADJ
gp-162	178	10	review	review	NOUN
gp-162	178	11	.	.	PUNCT
gp-162	179	1	journal	journal	PROPN
gp-162	179	2	of	of	ADP
gp-162	179	3	nusantara	nusantara	PROPN
gp-162	179	4	studies	study	NOUN
gp-162	179	5	(	(	PUNCT
gp-162	179	6	jonus	jonus	NOUN
gp-162	179	7	)	)	PUNCT
gp-162	179	8	,	,	PUNCT
gp-162	179	9	8(3	8(3	NUM
gp-162	179	10	)	)	PUNCT
gp-162	179	11	,	,	PUNCT
gp-162	179	12	322–350	322–350	NUM
gp-162	179	13	.	.	PUNCT
gp-162	180	1	spink	spink	PROPN
gp-162	180	2	,	,	PUNCT
gp-162	180	3	j.	j.	PROPN
gp-162	180	4	w.	w.	PROPN
gp-162	180	5	(	(	PUNCT
gp-162	180	6	2023	2023	NUM
gp-162	180	7	)	)	PUNCT
gp-162	180	8	.	.	PUNCT
gp-162	181	1	the	the	DET
gp-162	181	2	gfsi	gfsi	PROPN
gp-162	181	3	food	food	PROPN
gp-162	181	4	fraud	fraud	PROPN
gp-162	181	5	prevention	prevention	PROPN
gp-162	181	6	compliance	compliance	PROPN
gp-162	181	7	development	development	PROPN
gp-162	181	8	&	&	CCONJ
gp-162	181	9	amp	amp	PROPN
gp-162	181	10	;	;	PUNCT
gp-162	181	11	requirements	requirement	NOUN
gp-162	181	12	:	:	PUNCT
gp-162	181	13	a	a	DET
gp-162	181	14	ten	ten	NUM
gp-162	181	15	-	-	PUNCT
gp-162	181	16	year	year	NOUN
gp-162	181	17	review	review	NOUN
gp-162	181	18	.	.	PUNCT
gp-162	182	1	trends	trend	NOUN
gp-162	182	2	in	in	ADP
gp-162	182	3	food	food	NOUN
gp-162	182	4	science	science	NOUN
gp-162	182	5	&	&	CCONJ
gp-162	182	6	technology	technology	PROPN
gp-162	182	7	,	,	PUNCT
gp-162	182	8	138	138	NUM
gp-162	182	9	,	,	PUNCT
gp-162	182	10	766–773	766–773	NUM
gp-162	182	11	.	.	PUNCT
gp-162	183	1	https://doi.org/10.1016/j.tifs.2023.07.014	https://doi.org/10.1016/j.tifs.2023.07.014	NOUN
gp-162	183	2	van	van	PROPN
gp-162	183	3	quaquebeke	quaquebeke	ADJ
gp-162	183	4	,	,	PUNCT
gp-162	183	5	n.	n.	NOUN
gp-162	183	6	,	,	PUNCT
gp-162	183	7	salem	salem	NOUN
gp-162	183	8	,	,	PUNCT
gp-162	183	9	m.	m.	NOUN
gp-162	183	10	,	,	PUNCT
gp-162	183	11	van	van	PROPN
gp-162	183	12	dijke	dijke	PROPN
gp-162	183	13	,	,	PUNCT
gp-162	183	14	m.	m.	NOUN
gp-162	183	15	,	,	PUNCT
gp-162	183	16	&	&	CCONJ
gp-162	183	17	wenzel	wenzel	PROPN
gp-162	183	18	,	,	PUNCT
gp-162	183	19	r.	r.	PROPN
gp-162	183	20	(	(	PUNCT
gp-162	183	21	2022	2022	NUM
gp-162	183	22	)	)	PUNCT
gp-162	183	23	.	.	PUNCT
gp-162	184	1	conducting	conduct	VERB
gp-162	184	2	organizational	organizational	ADJ
gp-162	184	3	survey	survey	NOUN
gp-162	184	4	and	and	CCONJ
gp-162	184	5	experimental	experimental	ADJ
gp-162	184	6	research	research	NOUN
gp-162	184	7	online	online	ADV
gp-162	184	8	:	:	PUNCT
gp-162	184	9	from	from	ADP
gp-162	184	10	convenient	convenient	ADJ
gp-162	184	11	to	to	PART
gp-162	184	12	ambitious	ambitious	VERB
gp-162	184	13	in	in	ADP
gp-162	184	14	study	study	NOUN
gp-162	184	15	designs	design	NOUN
gp-162	184	16	,	,	PUNCT
gp-162	184	17	recruiting	recruiting	NOUN
gp-162	184	18	,	,	PUNCT
gp-162	184	19	and	and	CCONJ
gp-162	184	20	data	datum	NOUN
gp-162	184	21	quality	quality	NOUN
gp-162	184	22	.	.	PUNCT
gp-162	185	1	organizational	organizational	ADJ
gp-162	185	2	psychology	psychology	NOUN
gp-162	185	3	review	review	NOUN
gp-162	185	4	,	,	PUNCT
gp-162	185	5	12(3	12(3	NUM
gp-162	185	6	)	)	PUNCT
gp-162	185	7	,	,	PUNCT
gp-162	185	8	268–305	268–305	NUM
gp-162	185	9	.	.	PUNCT
gp-162	186	1	wintersberger	wintersberger	PROPN
gp-162	186	2	,	,	PUNCT
gp-162	186	3	d.	d.	PROPN
gp-162	186	4	,	,	PUNCT
gp-162	186	5	&	&	CCONJ
gp-162	186	6	saunders	saunders	PROPN
gp-162	186	7	,	,	PUNCT
gp-162	186	8	m.	m.	NOUN
gp-162	186	9	(	(	PUNCT
gp-162	186	10	2020	2020	NUM
gp-162	186	11	)	)	PUNCT
gp-162	186	12	.	.	PUNCT
gp-162	187	1	formulating	formulate	VERB
gp-162	187	2	and	and	CCONJ
gp-162	187	3	clarifying	clarify	VERB
gp-162	187	4	the	the	DET
gp-162	187	5	research	research	NOUN
gp-162	187	6	topic	topic	NOUN
gp-162	187	7	:	:	PUNCT
gp-162	187	8	insights	insight	NOUN
gp-162	187	9	and	and	CCONJ
gp-162	187	10	a	a	DET
gp-162	187	11	guide	guide	NOUN
gp-162	187	12	for	for	ADP
gp-162	187	13	the	the	DET
gp-162	187	14	production	production	NOUN
gp-162	187	15	management	management	NOUN
gp-162	187	16	research	research	NOUN
gp-162	187	17	community	community	NOUN
gp-162	187	18	.	.	PUNCT
gp-162	188	1	production	production	NOUN
gp-162	188	2	,	,	PUNCT
gp-162	188	3	30	30	NUM
gp-162	188	4	,	,	PUNCT
gp-162	188	5	e20200059	e20200059	PROPN
gp-162	188	6	.	.	PUNCT
gp-162	188	7	wu	wu	PROPN
gp-162	188	8	,	,	PUNCT
gp-162	188	9	f.	f.	PROPN
gp-162	188	10	,	,	PUNCT
gp-162	188	11	cao	cao	PROPN
gp-162	188	12	,	,	PUNCT
gp-162	188	13	j.	j.	PROPN
gp-162	188	14	,	,	PUNCT
gp-162	188	15	&	&	CCONJ
gp-162	188	16	zhang	zhang	PROPN
gp-162	188	17	,	,	PUNCT
gp-162	188	18	x.	x.	NOUN
gp-162	188	19	(	(	PUNCT
gp-162	188	20	2023	2023	NUM
gp-162	188	21	)	)	PUNCT
gp-162	188	22	.	.	PUNCT
gp-162	189	1	do	do	AUX
gp-162	189	2	non	non	ADJ
gp-162	189	3	-	-	ADJ
gp-162	189	4	executive	executive	ADJ
gp-162	189	5	employees	employee	NOUN
gp-162	189	6	matter	matter	VERB
gp-162	189	7	in	in	ADP
gp-162	189	8	curbing	curb	VERB
gp-162	189	9	corporate	corporate	ADJ
gp-162	189	10	financial	financial	ADJ
gp-162	189	11	fraud	fraud	NOUN
gp-162	189	12	?	?	PUNCT
gp-162	190	1	journal	journal	NOUN
gp-162	190	2	of	of	ADP
gp-162	190	3	business	business	NOUN
gp-162	190	4	research	research	NOUN
gp-162	190	5	,	,	PUNCT
gp-162	190	6	163	163	NUM
gp-162	190	7	,	,	PUNCT
gp-162	190	8	113922	113922	NUM
gp-162	190	9	.	.	PUNCT
gp-162	191	1	https://doi.org/10.1016/j.jbusres.2023.113922	https://doi.org/10.1016/j.jbusres.2023.113922	PROPN
gp-162	191	2	american	american	PROPN
gp-162	191	3	journal	journal	PROPN
gp-162	191	4	of	of	ADP
gp-162	191	5	economic	economic	ADJ
gp-162	191	6	and	and	CCONJ
gp-162	191	7	management	management	NOUN
gp-162	191	8	business	business	NOUN
gp-162	191	9	vol	vol	NOUN
gp-162	191	10	.	.	PROPN
gp-162	192	1	4	4	NUM
gp-162	192	2	no	no	NOUN
gp-162	192	3	.	.	NOUN
gp-162	192	4	1	1	NUM
gp-162	192	5	january	january	NOUN
gp-162	192	6	2025	2025	NUM
gp-162	192	7	66	66	NUM
gp-162	192	8	copyright	copyright	NOUN
gp-162	192	9	holders	holder	NOUN
gp-162	192	10	:	:	PUNCT
gp-162	192	11	habibi	habibi	PROPN
gp-162	192	12	(	(	PUNCT
gp-162	192	13	2025	2025	NUM
gp-162	192	14	)	)	PUNCT
gp-162	192	15	first	first	ADJ
gp-162	192	16	publication	publication	NOUN
gp-162	192	17	right	right	NOUN
gp-162	192	18	:	:	PUNCT
gp-162	192	19	ajemb	ajemb	PROPN
gp-162	192	20	–	–	PUNCT
gp-162	192	21	american	american	ADJ
gp-162	192	22	journal	journal	PROPN
gp-162	192	23	of	of	ADP
gp-162	192	24	economic	economic	ADJ
gp-162	192	25	and	and	CCONJ
gp-162	192	26	management	management	NOUN
gp-162	192	27	business	business	NOUN