id	sid	tid	token	lemma	pos
ajiss-396	1	1	internal	internal	PROPN
ajiss-396	1	2	control	control	NOUN
ajiss-396	1	3	systems	system	NOUN
ajiss-396	1	4	in	in	ADP
ajiss-396	1	5	west	west	PROPN
ajiss-396	1	6	malaysia	malaysia	PROPN
ajiss-396	1	7	’s	’s	PART
ajiss-396	1	8	state	state	PROPN
ajiss-396	1	9	mosques	mosques	PROPN
ajiss-396	1	10	maliah	maliah	PROPN
ajiss-396	1	11	sulaiman	sulaiman	PROPN
ajiss-396	1	12	,	,	PUNCT
ajiss-396	1	13	siti	siti	PROPN
ajiss-396	1	14	alawiah	alawiah	PROPN
ajiss-396	1	15	siraj	siraj	PROPN
ajiss-396	1	16	,	,	PUNCT
ajiss-396	1	17	and	and	CCONJ
ajiss-396	1	18	shahul	shahul	PROPN
ajiss-396	1	19	hameed	hameed	PROPN
ajiss-396	1	20	mohamed	mohamed	PROPN
ajiss-396	1	21	ibrahim	ibrahim	PROPN
ajiss-396	1	22	abstract	abstract	VERB
ajiss-396	1	23	the	the	DET
ajiss-396	1	24	embezzlement	embezzlement	NOUN
ajiss-396	1	25	of	of	ADP
ajiss-396	1	26	funds	fund	NOUN
ajiss-396	1	27	from	from	ADP
ajiss-396	1	28	religious	religious	ADJ
ajiss-396	1	29	organizations	organization	NOUN
ajiss-396	1	30	,	,	PUNCT
ajiss-396	1	31	particularly	particularly	ADV
ajiss-396	1	32	in	in	ADP
ajiss-396	1	33	western	western	ADJ
ajiss-396	1	34	church	church	NOUN
ajiss-396	1	35	institutions	institution	NOUN
ajiss-396	1	36	,	,	PUNCT
ajiss-396	1	37	is	be	AUX
ajiss-396	1	38	becoming	become	VERB
ajiss-396	1	39	more	more	ADV
ajiss-396	1	40	common	common	ADJ
ajiss-396	1	41	.	.	PUNCT
ajiss-396	2	1	such	such	ADJ
ajiss-396	2	2	scandals	scandal	NOUN
ajiss-396	2	3	have	have	AUX
ajiss-396	2	4	raised	raise	VERB
ajiss-396	2	5	concerns	concern	NOUN
ajiss-396	2	6	about	about	ADP
ajiss-396	2	7	their	their	PRON
ajiss-396	2	8	internal	internal	ADJ
ajiss-396	2	9	control	control	NOUN
ajiss-396	2	10	systems	system	NOUN
ajiss-396	2	11	.	.	PUNCT
ajiss-396	3	1	despite	despite	SCONJ
ajiss-396	3	2	the	the	DET
ajiss-396	3	3	lack	lack	NOUN
ajiss-396	3	4	of	of	ADP
ajiss-396	3	5	any	any	DET
ajiss-396	3	6	reported	reported	ADJ
ajiss-396	3	7	financial	financial	ADJ
ajiss-396	3	8	scandals	scandal	NOUN
ajiss-396	3	9	in	in	ADP
ajiss-396	3	10	mosques	mosque	NOUN
ajiss-396	3	11	,	,	PUNCT
ajiss-396	3	12	there	there	PRON
ajiss-396	3	13	is	be	VERB
ajiss-396	3	14	a	a	DET
ajiss-396	3	15	growing	grow	VERB
ajiss-396	3	16	concern	concern	NOUN
ajiss-396	3	17	as	as	ADP
ajiss-396	3	18	to	to	ADP
ajiss-396	3	19	whether	whether	SCONJ
ajiss-396	3	20	they	they	PRON
ajiss-396	3	21	experience	experience	VERB
ajiss-396	3	22	the	the	DET
ajiss-396	3	23	same	same	ADJ
ajiss-396	3	24	deficiencies	deficiency	NOUN
ajiss-396	3	25	as	as	SCONJ
ajiss-396	3	26	other	other	ADJ
ajiss-396	3	27	religious	religious	ADJ
ajiss-396	3	28	institutions	institution	NOUN
ajiss-396	3	29	do	do	VERB
ajiss-396	3	30	.	.	PUNCT
ajiss-396	4	1	our	our	PRON
ajiss-396	4	2	study	study	NOUN
ajiss-396	4	3	examines	examine	VERB
ajiss-396	4	4	the	the	DET
ajiss-396	4	5	internal	internal	ADJ
ajiss-396	4	6	control	control	NOUN
ajiss-396	4	7	procedures	procedure	NOUN
ajiss-396	4	8	related	relate	VERB
ajiss-396	4	9	to	to	ADP
ajiss-396	4	10	the	the	DET
ajiss-396	4	11	receiving	receive	VERB
ajiss-396	4	12	income	income	NOUN
ajiss-396	4	13	and	and	CCONJ
ajiss-396	4	14	disbursing	disburse	VERB
ajiss-396	4	15	funds	fund	NOUN
ajiss-396	4	16	in	in	ADP
ajiss-396	4	17	west	west	PROPN
ajiss-396	4	18	malaysia	malaysia	PROPN
ajiss-396	4	19	’s	’s	PART
ajiss-396	4	20	state	state	NOUN
ajiss-396	4	21	mosques	mosque	NOUN
ajiss-396	4	22	.	.	PUNCT
ajiss-396	5	1	a	a	DET
ajiss-396	5	2	questionnaire	questionnaire	NOUN
ajiss-396	5	3	survey	survey	NOUN
ajiss-396	5	4	and	and	CCONJ
ajiss-396	5	5	informal	informal	ADJ
ajiss-396	5	6	interviews	interview	NOUN
ajiss-396	5	7	were	be	AUX
ajiss-396	5	8	used	use	VERB
ajiss-396	5	9	to	to	PART
ajiss-396	5	10	collect	collect	VERB
ajiss-396	5	11	the	the	DET
ajiss-396	5	12	data	datum	NOUN
ajiss-396	5	13	.	.	PUNCT
ajiss-396	6	1	the	the	DET
ajiss-396	6	2	results	result	NOUN
ajiss-396	6	3	indicate	indicate	VERB
ajiss-396	6	4	that	that	SCONJ
ajiss-396	6	5	these	these	DET
ajiss-396	6	6	mosques	mosque	NOUN
ajiss-396	6	7	have	have	VERB
ajiss-396	6	8	a	a	DET
ajiss-396	6	9	strong	strong	ADJ
ajiss-396	6	10	internal	internal	ADJ
ajiss-396	6	11	control	control	NOUN
ajiss-396	6	12	system	system	NOUN
ajiss-396	6	13	vis	vis	X
ajiss-396	6	14	-	-	ADJ
ajiss-396	6	15	à	à	X
ajiss-396	6	16	-	-	PUNCT
ajiss-396	6	17	vis	vis	X
ajiss-396	6	18	these	these	DET
ajiss-396	6	19	two	two	NUM
ajiss-396	6	20	activities	activity	NOUN
ajiss-396	6	21	.	.	PUNCT
ajiss-396	7	1	this	this	DET
ajiss-396	7	2	study	study	NOUN
ajiss-396	7	3	also	also	ADV
ajiss-396	7	4	reveals	reveal	VERB
ajiss-396	7	5	that	that	SCONJ
ajiss-396	7	6	their	their	PRON
ajiss-396	7	7	practice	practice	NOUN
ajiss-396	7	8	of	of	ADP
ajiss-396	7	9	several	several	ADJ
ajiss-396	7	10	basic	basic	ADJ
ajiss-396	7	11	control	control	NOUN
ajiss-396	7	12	activities	activity	NOUN
ajiss-396	7	13	(	(	PUNCT
ajiss-396	7	14	e.g.	e.g.	ADV
ajiss-396	7	15	,	,	PUNCT
ajiss-396	7	16	segregating	segregating	ADJ
ajiss-396	7	17	duties	duty	NOUN
ajiss-396	7	18	,	,	PUNCT
ajiss-396	7	19	recording	record	VERB
ajiss-396	7	20	financial	financial	ADJ
ajiss-396	7	21	transactions	transaction	NOUN
ajiss-396	7	22	,	,	PUNCT
ajiss-396	7	23	and	and	CCONJ
ajiss-396	7	24	authorizing	authorize	VERB
ajiss-396	7	25	particular	particular	ADJ
ajiss-396	7	26	activities	activity	NOUN
ajiss-396	7	27	)	)	PUNCT
ajiss-396	7	28	is	be	AUX
ajiss-396	7	29	satisfactory	satisfactory	ADJ
ajiss-396	7	30	.	.	PUNCT
ajiss-396	8	1	though	though	SCONJ
ajiss-396	8	2	this	this	PRON
ajiss-396	8	3	is	be	AUX
ajiss-396	8	4	an	an	DET
ajiss-396	8	5	exploratory	exploratory	ADJ
ajiss-396	8	6	study	study	NOUN
ajiss-396	8	7	,	,	PUNCT
ajiss-396	8	8	the	the	DET
ajiss-396	8	9	results	result	NOUN
ajiss-396	8	10	may	may	AUX
ajiss-396	8	11	provide	provide	VERB
ajiss-396	8	12	a	a	DET
ajiss-396	8	13	benchmark	benchmark	NOUN
ajiss-396	8	14	for	for	ADP
ajiss-396	8	15	further	further	ADJ
ajiss-396	8	16	studies	study	NOUN
ajiss-396	8	17	examining	examine	VERB
ajiss-396	8	18	internal	internal	ADJ
ajiss-396	8	19	control	control	NOUN
ajiss-396	8	20	practices	practice	NOUN
ajiss-396	8	21	in	in	ADP
ajiss-396	8	22	religious	religious	ADJ
ajiss-396	8	23	organizations	organization	NOUN
ajiss-396	8	24	.	.	PUNCT
ajiss-396	9	1	introduction	introduction	NOUN
ajiss-396	9	2	recent	recent	ADJ
ajiss-396	9	3	reports	report	NOUN
ajiss-396	9	4	on	on	ADP
ajiss-396	9	5	the	the	DET
ajiss-396	9	6	mismanagement	mismanagement	NOUN
ajiss-396	9	7	of	of	ADP
ajiss-396	9	8	church	church	NOUN
ajiss-396	9	9	funds	fund	NOUN
ajiss-396	9	10	have	have	AUX
ajiss-396	9	11	called	call	VERB
ajiss-396	9	12	into	into	ADP
ajiss-396	9	13	question	question	NOUN
ajiss-396	9	14	the	the	DET
ajiss-396	9	15	internal	internal	ADJ
ajiss-396	9	16	control	control	NOUN
ajiss-396	9	17	system	system	NOUN
ajiss-396	9	18	found	find	VERB
ajiss-396	9	19	in	in	ADP
ajiss-396	9	20	religious	religious	ADJ
ajiss-396	9	21	organizations.1	organizations.1	NOUN
ajiss-396	9	22	in	in	ADP
ajiss-396	9	23	this	this	DET
ajiss-396	9	24	maliah	maliah	PROPN
ajiss-396	9	25	sulaiman	sulaiman	PROPN
ajiss-396	9	26	,	,	PUNCT
ajiss-396	9	27	siti	siti	PROPN
ajiss-396	9	28	alawiah	alawiah	PROPN
ajiss-396	9	29	siraj	siraj	PROPN
ajiss-396	9	30	,	,	PUNCT
ajiss-396	9	31	and	and	CCONJ
ajiss-396	9	32	shahul	shahul	PROPN
ajiss-396	9	33	hameed	hameed	PROPN
ajiss-396	9	34	mohamed	mohamed	PROPN
ajiss-396	9	35	ibrahim	ibrahim	PROPN
ajiss-396	9	36	are	be	AUX
ajiss-396	9	37	lecturers	lecturer	NOUN
ajiss-396	9	38	in	in	ADP
ajiss-396	9	39	the	the	DET
ajiss-396	9	40	department	department	NOUN
ajiss-396	9	41	of	of	ADP
ajiss-396	9	42	accounting	accounting	PROPN
ajiss-396	9	43	,	,	PUNCT
ajiss-396	9	44	kulliyyah	kulliyyah	NOUN
ajiss-396	9	45	of	of	ADP
ajiss-396	9	46	economics	economic	NOUN
ajiss-396	9	47	and	and	CCONJ
ajiss-396	9	48	management	management	NOUN
ajiss-396	9	49	sciences	science	NOUN
ajiss-396	9	50	,	,	PUNCT
ajiss-396	9	51	international	international	ADJ
ajiss-396	9	52	islamic	islamic	PROPN
ajiss-396	9	53	university	university	PROPN
ajiss-396	9	54	malaysia	malaysia	PROPN
ajiss-396	9	55	.	.	PUNCT
ajiss-396	10	1	we	we	PRON
ajiss-396	10	2	would	would	AUX
ajiss-396	10	3	like	like	VERB
ajiss-396	10	4	to	to	PART
ajiss-396	10	5	thank	thank	VERB
ajiss-396	10	6	the	the	DET
ajiss-396	10	7	research	research	NOUN
ajiss-396	10	8	centre	centre	NOUN
ajiss-396	10	9	,	,	PUNCT
ajiss-396	10	10	international	international	PROPN
ajiss-396	10	11	islamic	islamic	PROPN
ajiss-396	10	12	university	university	PROPN
ajiss-396	10	13	malaysia	malaysia	PROPN
ajiss-396	10	14	,	,	PUNCT
ajiss-396	10	15	for	for	SCONJ
ajiss-396	10	16	the	the	DET
ajiss-396	10	17	grant	grant	NOUN
ajiss-396	10	18	to	to	PART
ajiss-396	10	19	conduct	conduct	VERB
ajiss-396	10	20	this	this	DET
ajiss-396	10	21	research	research	NOUN
ajiss-396	10	22	.	.	PUNCT
ajiss-396	11	1	pdf	pdf	NOUN
ajiss-396	11	2	created	create	VERB
ajiss-396	11	3	with	with	ADP
ajiss-396	11	4	pdffactory	pdffactory	ADJ
ajiss-396	11	5	trial	trial	NOUN
ajiss-396	11	6	version	version	NOUN
ajiss-396	11	7	www.software-partners.co.uk	www.software-partners.co.uk	ADJ
ajiss-396	11	8	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	11	9	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	11	10	article	article	NOUN
ajiss-396	11	11	,	,	PUNCT
ajiss-396	11	12	an	an	DET
ajiss-396	11	13	internal	internal	ADJ
ajiss-396	11	14	control	control	NOUN
ajiss-396	11	15	system	system	NOUN
ajiss-396	11	16	is	be	AUX
ajiss-396	11	17	defined	define	VERB
ajiss-396	11	18	as	as	ADP
ajiss-396	11	19	the	the	DET
ajiss-396	11	20	policies	policy	NOUN
ajiss-396	11	21	and	and	CCONJ
ajiss-396	11	22	procedures	procedure	NOUN
ajiss-396	11	23	put	put	VERB
ajiss-396	11	24	in	in	ADP
ajiss-396	11	25	place	place	NOUN
ajiss-396	11	26	to	to	PART
ajiss-396	11	27	ensure	ensure	VERB
ajiss-396	11	28	the	the	DET
ajiss-396	11	29	protection	protection	NOUN
ajiss-396	11	30	of	of	ADP
ajiss-396	11	31	an	an	DET
ajiss-396	11	32	organization	organization	NOUN
ajiss-396	11	33	’s	’s	PART
ajiss-396	11	34	assets	asset	NOUN
ajiss-396	11	35	and	and	CCONJ
ajiss-396	11	36	the	the	DET
ajiss-396	11	37	reliability	reliability	NOUN
ajiss-396	11	38	of	of	ADP
ajiss-396	11	39	financial	financial	ADJ
ajiss-396	11	40	reporting	reporting	NOUN
ajiss-396	11	41	.	.	PUNCT
ajiss-396	12	1	implementing	implement	VERB
ajiss-396	12	2	a	a	DET
ajiss-396	12	3	proper	proper	ADJ
ajiss-396	12	4	system	system	NOUN
ajiss-396	12	5	will	will	AUX
ajiss-396	12	6	help	help	VERB
ajiss-396	12	7	the	the	DET
ajiss-396	12	8	organization	organization	NOUN
ajiss-396	12	9	’s	’s	PART
ajiss-396	12	10	operations	operation	NOUN
ajiss-396	12	11	become	become	VERB
ajiss-396	12	12	more	more	ADV
ajiss-396	12	13	effective	effective	ADJ
ajiss-396	12	14	and	and	CCONJ
ajiss-396	12	15	efficient.2	efficient.2	NOUN
ajiss-396	12	16	studies	study	NOUN
ajiss-396	12	17	examining	examine	VERB
ajiss-396	12	18	the	the	DET
ajiss-396	12	19	internal	internal	ADJ
ajiss-396	12	20	control	control	NOUN
ajiss-396	12	21	systems	system	NOUN
ajiss-396	12	22	of	of	ADP
ajiss-396	12	23	churches	church	NOUN
ajiss-396	12	24	in	in	ADP
ajiss-396	12	25	the	the	DET
ajiss-396	12	26	west	west	NOUN
ajiss-396	12	27	have	have	AUX
ajiss-396	12	28	concluded	conclude	VERB
ajiss-396	12	29	that	that	SCONJ
ajiss-396	12	30	the	the	DET
ajiss-396	12	31	lack	lack	NOUN
ajiss-396	12	32	of	of	ADP
ajiss-396	12	33	such	such	DET
ajiss-396	12	34	a	a	DET
ajiss-396	12	35	system	system	NOUN
ajiss-396	12	36	may	may	AUX
ajiss-396	12	37	be	be	AUX
ajiss-396	12	38	attributed	attribute	VERB
ajiss-396	12	39	to	to	ADP
ajiss-396	12	40	accounting	accounting	NOUN
ajiss-396	12	41	(	(	PUNCT
ajiss-396	12	42	and	and	CCONJ
ajiss-396	12	43	thus	thus	ADV
ajiss-396	12	44	internal	internal	ADJ
ajiss-396	12	45	controls	control	NOUN
ajiss-396	12	46	)	)	PUNCT
ajiss-396	12	47	being	be	AUX
ajiss-396	12	48	regarded	regard	VERB
ajiss-396	12	49	as	as	ADP
ajiss-396	12	50	“	"	PUNCT
ajiss-396	12	51	secular	secular	ADJ
ajiss-396	12	52	”	"	PUNCT
ajiss-396	12	53	support	support	NOUN
ajiss-396	12	54	activities.3	activities.3	ADV
ajiss-396	12	55	more	more	ADV
ajiss-396	12	56	specifically	specifically	ADV
ajiss-396	12	57	,	,	PUNCT
ajiss-396	12	58	r.	r.	PROPN
ajiss-396	12	59	laughlin	laughlin	PROPN
ajiss-396	12	60	argues	argue	VERB
ajiss-396	12	61	that	that	SCONJ
ajiss-396	12	62	the	the	DET
ajiss-396	12	63	church	church	NOUN
ajiss-396	12	64	of	of	ADP
ajiss-396	12	65	england	england	PROPN
ajiss-396	12	66	regards	regard	VERB
ajiss-396	12	67	accounting	account	VERB
ajiss-396	12	68	as	as	ADP
ajiss-396	12	69	an	an	DET
ajiss-396	12	70	activity	activity	NOUN
ajiss-396	12	71	that	that	PRON
ajiss-396	12	72	…	…	PUNCT
ajiss-396	12	73	should	should	AUX
ajiss-396	12	74	not	not	PART
ajiss-396	12	75	interfere	interfere	VERB
ajiss-396	12	76	with	with	ADP
ajiss-396	12	77	the	the	DET
ajiss-396	12	78	more	more	ADV
ajiss-396	12	79	important	important	ADJ
ajiss-396	12	80	spiritual	spiritual	ADJ
ajiss-396	12	81	endeavours	endeavour	NOUN
ajiss-396	12	82	of	of	ADP
ajiss-396	12	83	the	the	DET
ajiss-396	12	84	church	church	NOUN
ajiss-396	12	85	of	of	ADP
ajiss-396	12	86	england	england	PROPN
ajiss-396	12	87	.	.	PUNCT
ajiss-396	13	1	they	they	PRON
ajiss-396	13	2	are	be	AUX
ajiss-396	13	3	allowed	allow	VERB
ajiss-396	13	4	to	to	PART
ajiss-396	13	5	exist	exist	VERB
ajiss-396	13	6	to	to	PART
ajiss-396	13	7	assist	assist	VERB
ajiss-396	13	8	the	the	DET
ajiss-396	13	9	created	create	VERB
ajiss-396	13	10	internal	internal	ADJ
ajiss-396	13	11	resourcing	resourcing	NOUN
ajiss-396	13	12	units	unit	NOUN
ajiss-396	13	13	,	,	PUNCT
ajiss-396	13	14	but	but	CCONJ
ajiss-396	13	15	their	their	PRON
ajiss-396	13	16	role	role	NOUN
ajiss-396	13	17	is	be	AUX
ajiss-396	13	18	clearly	clearly	ADV
ajiss-396	13	19	limited	limited	ADJ
ajiss-396	13	20	.	.	PUNCT
ajiss-396	14	1	thus	thus	ADV
ajiss-396	14	2	,	,	PUNCT
ajiss-396	14	3	parish	parish	PROPN
ajiss-396	14	4	accounting	accounting	NOUN
ajiss-396	14	5	systems	system	NOUN
ajiss-396	14	6	are	be	AUX
ajiss-396	14	7	rudimentary	rudimentary	ADJ
ajiss-396	14	8	,	,	PUNCT
ajiss-396	14	9	precisely	precisely	ADV
ajiss-396	14	10	because	because	SCONJ
ajiss-396	14	11	they	they	PRON
ajiss-396	14	12	actually	actually	ADV
ajiss-396	14	13	have	have	VERB
ajiss-396	14	14	no	no	DET
ajiss-396	14	15	part	part	NOUN
ajiss-396	14	16	to	to	PART
ajiss-396	14	17	play	play	VERB
ajiss-396	14	18	in	in	ADP
ajiss-396	14	19	this	this	DET
ajiss-396	14	20	clearly	clearly	ADV
ajiss-396	14	21	demarcated	demarcate	VERB
ajiss-396	14	22	spiritual	spiritual	ADJ
ajiss-396	14	23	unit.4	unit.4	ADJ
ajiss-396	14	24	accordingly	accordingly	ADV
ajiss-396	14	25	,	,	PUNCT
ajiss-396	14	26	it	it	PRON
ajiss-396	14	27	is	be	AUX
ajiss-396	14	28	no	no	DET
ajiss-396	14	29	surprise	surprise	NOUN
ajiss-396	14	30	that	that	SCONJ
ajiss-396	14	31	the	the	DET
ajiss-396	14	32	church	church	NOUN
ajiss-396	14	33	,	,	PUNCT
ajiss-396	14	34	more	more	ADV
ajiss-396	14	35	often	often	ADV
ajiss-396	14	36	than	than	ADP
ajiss-396	14	37	not	not	PART
ajiss-396	14	38	,	,	PUNCT
ajiss-396	14	39	views	view	VERB
ajiss-396	14	40	internal	internal	ADJ
ajiss-396	14	41	controls	control	NOUN
ajiss-396	14	42	as	as	ADP
ajiss-396	14	43	unnecessary	unnecessary	ADJ
ajiss-396	14	44	and	and	CCONJ
ajiss-396	14	45	irrelevant.5	irrelevant.5	NOUN
ajiss-396	14	46	while	while	SCONJ
ajiss-396	14	47	there	there	PRON
ajiss-396	14	48	has	have	AUX
ajiss-396	14	49	been	be	AUX
ajiss-396	14	50	an	an	DET
ajiss-396	14	51	increase	increase	NOUN
ajiss-396	14	52	in	in	ADP
ajiss-396	14	53	the	the	DET
ajiss-396	14	54	number	number	NOUN
ajiss-396	14	55	of	of	ADP
ajiss-396	14	56	studies	study	NOUN
ajiss-396	14	57	examining	examine	VERB
ajiss-396	14	58	churches	church	NOUN
ajiss-396	14	59	’	'	PUNCT
ajiss-396	14	60	internal	internal	PROPN
ajiss-396	14	61	control	control	NOUN
ajiss-396	14	62	systems	system	NOUN
ajiss-396	14	63	,	,	PUNCT
ajiss-396	14	64	there	there	PRON
ajiss-396	14	65	has	have	AUX
ajiss-396	14	66	been	be	AUX
ajiss-396	14	67	a	a	DET
ajiss-396	14	68	paucity	paucity	NOUN
ajiss-396	14	69	of	of	ADP
ajiss-396	14	70	studies	study	NOUN
ajiss-396	14	71	examining	examine	VERB
ajiss-396	14	72	the	the	DET
ajiss-396	14	73	same	same	ADJ
ajiss-396	14	74	issue	issue	NOUN
ajiss-396	14	75	in	in	ADP
ajiss-396	14	76	mosques	mosque	NOUN
ajiss-396	14	77	.	.	PUNCT
ajiss-396	15	1	given	give	VERB
ajiss-396	15	2	that	that	PRON
ajiss-396	15	3	islam	islam	PROPN
ajiss-396	15	4	,	,	PUNCT
ajiss-396	15	5	at	at	ADP
ajiss-396	15	6	least	least	ADJ
ajiss-396	15	7	theoretically	theoretically	ADV
ajiss-396	15	8	,	,	PUNCT
ajiss-396	15	9	does	do	AUX
ajiss-396	15	10	not	not	PART
ajiss-396	15	11	separate	separate	VERB
ajiss-396	15	12	what	what	PRON
ajiss-396	15	13	is	be	AUX
ajiss-396	15	14	secular	secular	ADJ
ajiss-396	15	15	and	and	CCONJ
ajiss-396	15	16	what	what	PRON
ajiss-396	15	17	is	be	AUX
ajiss-396	15	18	sacred	sacred	ADJ
ajiss-396	15	19	,	,	PUNCT
ajiss-396	15	20	it	it	PRON
ajiss-396	15	21	would	would	AUX
ajiss-396	15	22	be	be	AUX
ajiss-396	15	23	interesting	interesting	ADJ
ajiss-396	15	24	to	to	PART
ajiss-396	15	25	determine	determine	VERB
ajiss-396	15	26	if	if	SCONJ
ajiss-396	15	27	the	the	DET
ajiss-396	15	28	lax	lax	ADJ
ajiss-396	15	29	internal	internal	ADJ
ajiss-396	15	30	controls	control	NOUN
ajiss-396	15	31	present	present	ADJ
ajiss-396	15	32	in	in	ADP
ajiss-396	15	33	churches	church	NOUN
ajiss-396	15	34	also	also	ADV
ajiss-396	15	35	exist	exist	VERB
ajiss-396	15	36	in	in	ADP
ajiss-396	15	37	mosques	mosque	NOUN
ajiss-396	15	38	.	.	PUNCT
ajiss-396	16	1	more	more	ADV
ajiss-396	16	2	specifically	specifically	ADV
ajiss-396	16	3	,	,	PUNCT
ajiss-396	16	4	the	the	DET
ajiss-396	16	5	two	two	NUM
ajiss-396	16	6	research	research	NOUN
ajiss-396	16	7	questions	question	NOUN
ajiss-396	16	8	of	of	ADP
ajiss-396	16	9	interest	interest	NOUN
ajiss-396	16	10	are	be	AUX
ajiss-396	16	11	as	as	SCONJ
ajiss-396	16	12	follows	follow	VERB
ajiss-396	16	13	:	:	PUNCT
ajiss-396	16	14	rq1	rq1	ADV
ajiss-396	16	15	:	:	PUNCT
ajiss-396	16	16	do	do	VERB
ajiss-396	16	17	state	state	NOUN
ajiss-396	16	18	mosques	mosque	NOUN
ajiss-396	16	19	in	in	ADP
ajiss-396	16	20	west	west	PROPN
ajiss-396	16	21	malaysia	malaysia	PROPN
ajiss-396	16	22	have	have	VERB
ajiss-396	16	23	adequate	adequate	ADJ
ajiss-396	16	24	systems	system	NOUN
ajiss-396	16	25	of	of	ADP
ajiss-396	16	26	internal	internal	ADJ
ajiss-396	16	27	control	control	NOUN
ajiss-396	16	28	on	on	ADP
ajiss-396	16	29	the	the	DET
ajiss-396	16	30	receipt	receipt	NOUN
ajiss-396	16	31	of	of	ADP
ajiss-396	16	32	income	income	NOUN
ajiss-396	16	33	?	?	PUNCT
ajiss-396	17	1	rq	rq	VERB
ajiss-396	17	2	2	2	NUM
ajiss-396	17	3	:	:	PUNCT
ajiss-396	17	4	do	do	VERB
ajiss-396	17	5	state	state	NOUN
ajiss-396	17	6	mosques	mosque	NOUN
ajiss-396	17	7	in	in	ADP
ajiss-396	17	8	west	west	PROPN
ajiss-396	17	9	malaysia	malaysia	PROPN
ajiss-396	17	10	have	have	VERB
ajiss-396	17	11	adequate	adequate	ADJ
ajiss-396	17	12	systems	system	NOUN
ajiss-396	17	13	of	of	ADP
ajiss-396	17	14	internal	internal	ADJ
ajiss-396	17	15	control	control	NOUN
ajiss-396	17	16	on	on	ADP
ajiss-396	17	17	the	the	DET
ajiss-396	17	18	disbursement	disbursement	NOUN
ajiss-396	17	19	of	of	ADP
ajiss-396	17	20	funds	fund	NOUN
ajiss-396	17	21	?	?	PUNCT
ajiss-396	18	1	this	this	DET
ajiss-396	18	2	paper	paper	NOUN
ajiss-396	18	3	is	be	AUX
ajiss-396	18	4	part	part	NOUN
ajiss-396	18	5	of	of	ADP
ajiss-396	18	6	a	a	DET
ajiss-396	18	7	larger	large	ADJ
ajiss-396	18	8	study	study	NOUN
ajiss-396	18	9	examining	examine	VERB
ajiss-396	18	10	the	the	DET
ajiss-396	18	11	financial	financial	ADJ
ajiss-396	18	12	management	management	NOUN
ajiss-396	18	13	practices	practice	NOUN
ajiss-396	18	14	of	of	ADP
ajiss-396	18	15	malaysia	malaysia	PROPN
ajiss-396	18	16	’s	’s	PART
ajiss-396	18	17	state	state	NOUN
ajiss-396	18	18	mosques	mosque	NOUN
ajiss-396	18	19	.	.	PUNCT
ajiss-396	19	1	our	our	PRON
ajiss-396	19	2	article	article	NOUN
ajiss-396	19	3	contributes	contribute	VERB
ajiss-396	19	4	to	to	ADP
ajiss-396	19	5	the	the	DET
ajiss-396	19	6	existing	exist	VERB
ajiss-396	19	7	literature	literature	NOUN
ajiss-396	19	8	in	in	ADP
ajiss-396	19	9	several	several	ADJ
ajiss-396	19	10	important	important	ADJ
ajiss-396	19	11	respects	respect	NOUN
ajiss-396	19	12	.	.	PUNCT
ajiss-396	20	1	first	first	ADV
ajiss-396	20	2	,	,	PUNCT
ajiss-396	20	3	as	as	SCONJ
ajiss-396	20	4	indicated	indicate	VERB
ajiss-396	20	5	earlier	early	ADV
ajiss-396	20	6	,	,	PUNCT
ajiss-396	20	7	previous	previous	ADJ
ajiss-396	20	8	studies	study	NOUN
ajiss-396	20	9	on	on	ADP
ajiss-396	20	10	accounting	accounting	NOUN
ajiss-396	20	11	and	and	CCONJ
ajiss-396	20	12	internal	internal	ADJ
ajiss-396	20	13	control	control	NOUN
ajiss-396	20	14	systems	system	NOUN
ajiss-396	20	15	in	in	ADP
ajiss-396	20	16	religious	religious	ADJ
ajiss-396	20	17	organizations	organization	NOUN
ajiss-396	20	18	have	have	AUX
ajiss-396	20	19	focused	focus	VERB
ajiss-396	20	20	largely	largely	ADV
ajiss-396	20	21	on	on	ADP
ajiss-396	20	22	churches	church	NOUN
ajiss-396	20	23	in	in	ADP
ajiss-396	20	24	the	the	DET
ajiss-396	20	25	west.6	west.6	PROPN
ajiss-396	20	26	our	our	PRON
ajiss-396	20	27	study	study	NOUN
ajiss-396	20	28	,	,	PUNCT
ajiss-396	20	29	which	which	PRON
ajiss-396	20	30	examines	examine	VERB
ajiss-396	20	31	the	the	DET
ajiss-396	20	32	internal	internal	PROPN
ajiss-396	20	33	control	control	PROPN
ajiss-396	20	34	systems	system	NOUN
ajiss-396	20	35	of	of	ADP
ajiss-396	20	36	malaysia	malaysia	PROPN
ajiss-396	20	37	’s	’s	PART
ajiss-396	20	38	state	state	NOUN
ajiss-396	20	39	mosques	mosque	NOUN
ajiss-396	20	40	,	,	PUNCT
ajiss-396	20	41	attempts	attempt	VERB
ajiss-396	20	42	to	to	PART
ajiss-396	20	43	redress	redress	VERB
ajiss-396	20	44	this	this	PRON
ajiss-396	20	45	.	.	PUNCT
ajiss-396	21	1	second	second	ADJ
ajiss-396	21	2	,	,	PUNCT
ajiss-396	21	3	in	in	ADP
ajiss-396	21	4	the	the	DET
ajiss-396	21	5	case	case	NOUN
ajiss-396	21	6	of	of	ADP
ajiss-396	21	7	western	western	ADJ
ajiss-396	21	8	church	church	NOUN
ajiss-396	21	9	institutions	institution	NOUN
ajiss-396	21	10	,	,	PUNCT
ajiss-396	21	11	the	the	DET
ajiss-396	21	12	belief	belief	NOUN
ajiss-396	21	13	that	that	SCONJ
ajiss-396	21	14	human	human	ADJ
ajiss-396	21	15	activities	activity	NOUN
ajiss-396	21	16	can	can	AUX
ajiss-396	21	17	be	be	AUX
ajiss-396	21	18	divided	divide	VERB
ajiss-396	21	19	into	into	ADP
ajiss-396	21	20	the	the	DET
ajiss-396	21	21	“	"	PUNCT
ajiss-396	21	22	sacred	sacred	ADJ
ajiss-396	21	23	”	"	PUNCT
ajiss-396	21	24	and	and	CCONJ
ajiss-396	21	25	the	the	DET
ajiss-396	21	26	“	"	PUNCT
ajiss-396	21	27	profane	profane	NOUN
ajiss-396	21	28	”	"	PUNCT
ajiss-396	21	29	was	be	AUX
ajiss-396	21	30	found	find	VERB
ajiss-396	21	31	to	to	PART
ajiss-396	21	32	have	have	AUX
ajiss-396	21	33	contributed	contribute	VERB
ajiss-396	21	34	to	to	ADP
ajiss-396	21	35	lax	lax	ADJ
ajiss-396	21	36	accounting	accounting	NOUN
ajiss-396	21	37	practices	practice	NOUN
ajiss-396	21	38	.	.	PUNCT
ajiss-396	22	1	church	church	NOUN
ajiss-396	22	2	members	member	NOUN
ajiss-396	22	3	resist	resist	VERB
ajiss-396	22	4	accounting	accounting	NOUN
ajiss-396	22	5	,	,	PUNCT
ajiss-396	22	6	64	64	NUM
ajiss-396	22	7	the	the	DET
ajiss-396	22	8	american	american	PROPN
ajiss-396	22	9	journal	journal	PROPN
ajiss-396	22	10	of	of	ADP
ajiss-396	22	11	islamic	islamic	ADJ
ajiss-396	22	12	social	social	PROPN
ajiss-396	22	13	sciences	sciences	PROPN
ajiss-396	22	14	25:1	25:1	NUM
ajiss-396	22	15	pdf	pdf	NOUN
ajiss-396	22	16	created	create	VERB
ajiss-396	22	17	with	with	ADP
ajiss-396	22	18	pdffactory	pdffactory	ADJ
ajiss-396	22	19	trial	trial	NOUN
ajiss-396	22	20	version	version	NOUN
ajiss-396	22	21	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	22	22	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	22	23	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	22	24	because	because	SCONJ
ajiss-396	22	25	they	they	PRON
ajiss-396	22	26	do	do	AUX
ajiss-396	22	27	not	not	PART
ajiss-396	22	28	think	think	VERB
ajiss-396	22	29	that	that	SCONJ
ajiss-396	22	30	it	it	PRON
ajiss-396	22	31	helps	helps	AUX
ajiss-396	22	32	preserve	preserve	VERB
ajiss-396	22	33	their	their	PRON
ajiss-396	22	34	church	church	NOUN
ajiss-396	22	35	’s	’s	PART
ajiss-396	22	36	transcendental	transcendental	ADJ
ajiss-396	22	37	identity	identity	NOUN
ajiss-396	22	38	.	.	PUNCT
ajiss-396	23	1	however	however	ADV
ajiss-396	23	2	,	,	PUNCT
ajiss-396	23	3	the	the	DET
ajiss-396	23	4	same	same	ADJ
ajiss-396	23	5	may	may	AUX
ajiss-396	23	6	not	not	PART
ajiss-396	23	7	be	be	AUX
ajiss-396	23	8	true	true	ADJ
ajiss-396	23	9	for	for	ADP
ajiss-396	23	10	mosques	mosque	NOUN
ajiss-396	23	11	,	,	PUNCT
ajiss-396	23	12	since	since	SCONJ
ajiss-396	23	13	islam	islam	PROPN
ajiss-396	23	14	(	(	PUNCT
ajiss-396	23	15	and	and	CCONJ
ajiss-396	23	16	therefore	therefore	ADV
ajiss-396	23	17	islamic	islamic	ADJ
ajiss-396	23	18	organizations	organization	NOUN
ajiss-396	23	19	)	)	PUNCT
ajiss-396	23	20	has	have	VERB
ajiss-396	23	21	no	no	DET
ajiss-396	23	22	sacred	sacred	ADJ
ajiss-396	23	23	-	-	PUNCT
ajiss-396	23	24	profane	profane	ADJ
ajiss-396	23	25	divide.7	divide.7	NOUN
ajiss-396	23	26	accordingly	accordingly	ADV
ajiss-396	23	27	,	,	PUNCT
ajiss-396	23	28	the	the	DET
ajiss-396	23	29	accounting	accounting	NOUN
ajiss-396	23	30	practices	practice	NOUN
ajiss-396	23	31	and	and	CCONJ
ajiss-396	23	32	internal	internal	ADJ
ajiss-396	23	33	control	control	NOUN
ajiss-396	23	34	systems	system	NOUN
ajiss-396	23	35	prevailing	prevail	VERB
ajiss-396	23	36	in	in	ADP
ajiss-396	23	37	mosques	mosque	NOUN
ajiss-396	23	38	may	may	AUX
ajiss-396	23	39	differ	differ	VERB
ajiss-396	23	40	from	from	ADP
ajiss-396	23	41	those	those	PRON
ajiss-396	23	42	found	find	VERB
ajiss-396	23	43	in	in	ADP
ajiss-396	23	44	western	western	ADJ
ajiss-396	23	45	churches	church	NOUN
ajiss-396	23	46	.	.	PUNCT
ajiss-396	24	1	the	the	DET
ajiss-396	24	2	results	result	NOUN
ajiss-396	24	3	of	of	ADP
ajiss-396	24	4	this	this	DET
ajiss-396	24	5	study	study	NOUN
ajiss-396	24	6	may	may	AUX
ajiss-396	24	7	illuminate	illuminate	VERB
ajiss-396	24	8	this	this	DET
ajiss-396	24	9	issue	issue	NOUN
ajiss-396	24	10	to	to	ADP
ajiss-396	24	11	some	some	DET
ajiss-396	24	12	extent	extent	NOUN
ajiss-396	24	13	.	.	PUNCT
ajiss-396	25	1	finally	finally	ADV
ajiss-396	25	2	,	,	PUNCT
ajiss-396	25	3	state	state	NOUN
ajiss-396	25	4	mosques	mosque	NOUN
ajiss-396	25	5	receive	receive	VERB
ajiss-396	25	6	the	the	DET
ajiss-396	25	7	bulk	bulk	NOUN
ajiss-396	25	8	of	of	ADP
ajiss-396	25	9	their	their	PRON
ajiss-396	25	10	funds	fund	NOUN
ajiss-396	25	11	from	from	ADP
ajiss-396	25	12	the	the	DET
ajiss-396	25	13	malaysian	malaysian	ADJ
ajiss-396	25	14	government	government	NOUN
ajiss-396	25	15	.	.	PUNCT
ajiss-396	26	1	given	give	VERB
ajiss-396	26	2	this	this	PRON
ajiss-396	26	3	,	,	PUNCT
ajiss-396	26	4	it	it	PRON
ajiss-396	26	5	is	be	AUX
ajiss-396	26	6	expected	expect	VERB
ajiss-396	26	7	that	that	SCONJ
ajiss-396	26	8	they	they	PRON
ajiss-396	26	9	will	will	AUX
ajiss-396	26	10	strictly	strictly	ADV
ajiss-396	26	11	follow	follow	VERB
ajiss-396	26	12	the	the	DET
ajiss-396	26	13	procedures	procedure	NOUN
ajiss-396	26	14	laid	lay	VERB
ajiss-396	26	15	down	down	ADP
ajiss-396	26	16	in	in	ADP
ajiss-396	26	17	the	the	DET
ajiss-396	26	18	treasury	treasury	NOUN
ajiss-396	26	19	instructions	instruction	NOUN
ajiss-396	26	20	(	(	PUNCT
ajiss-396	26	21	ti	ti	X
ajiss-396	26	22	[	[	X
ajiss-396	26	23	malay	malay	NOUN
ajiss-396	26	24	:	:	PUNCT
ajiss-396	26	25	arahan	arahan	PROPN
ajiss-396	26	26	perbendaharaan	perbendaharaan	NOUN
ajiss-396	26	27	]	]	PUNCT
ajiss-396	26	28	)	)	PUNCT
ajiss-396	26	29	pertaining	pertain	VERB
ajiss-396	26	30	to	to	ADP
ajiss-396	26	31	custody	custody	NOUN
ajiss-396	26	32	of	of	ADP
ajiss-396	26	33	assets	asset	NOUN
ajiss-396	26	34	belonging	belong	VERB
ajiss-396	26	35	to	to	ADP
ajiss-396	26	36	the	the	DET
ajiss-396	26	37	state	state	NOUN
ajiss-396	26	38	government	government	NOUN
ajiss-396	26	39	.	.	PUNCT
ajiss-396	27	1	whether	whether	SCONJ
ajiss-396	27	2	this	this	PRON
ajiss-396	27	3	is	be	AUX
ajiss-396	27	4	actually	actually	ADV
ajiss-396	27	5	happening	happen	VERB
ajiss-396	27	6	in	in	ADP
ajiss-396	27	7	practice	practice	NOUN
ajiss-396	27	8	is	be	AUX
ajiss-396	27	9	a	a	DET
ajiss-396	27	10	subject	subject	NOUN
ajiss-396	27	11	for	for	ADP
ajiss-396	27	12	empirical	empirical	ADJ
ajiss-396	27	13	testing	testing	NOUN
ajiss-396	27	14	.	.	PUNCT
ajiss-396	28	1	the	the	DET
ajiss-396	28	2	remainder	remainder	NOUN
ajiss-396	28	3	of	of	ADP
ajiss-396	28	4	the	the	DET
ajiss-396	28	5	paper	paper	NOUN
ajiss-396	28	6	is	be	AUX
ajiss-396	28	7	structured	structure	VERB
ajiss-396	28	8	as	as	SCONJ
ajiss-396	28	9	follows	follow	VERB
ajiss-396	28	10	:	:	PUNCT
ajiss-396	28	11	section	section	NOUN
ajiss-396	28	12	2	2	NUM
ajiss-396	28	13	provides	provide	VERB
ajiss-396	28	14	a	a	DET
ajiss-396	28	15	background	background	NOUN
ajiss-396	28	16	on	on	ADP
ajiss-396	28	17	malaysia	malaysia	PROPN
ajiss-396	28	18	and	and	CCONJ
ajiss-396	28	19	how	how	SCONJ
ajiss-396	28	20	it	it	PRON
ajiss-396	28	21	administers	administer	VERB
ajiss-396	28	22	islamic	islamic	PROPN
ajiss-396	28	23	affairs	affairs	PROPN
ajiss-396	28	24	,	,	PUNCT
ajiss-396	28	25	section	section	NOUN
ajiss-396	28	26	3	3	NUM
ajiss-396	28	27	describes	describe	VERB
ajiss-396	28	28	mosques	mosque	NOUN
ajiss-396	28	29	and	and	CCONJ
ajiss-396	28	30	their	their	PRON
ajiss-396	28	31	administration	administration	NOUN
ajiss-396	28	32	as	as	ADV
ajiss-396	28	33	well	well	ADV
ajiss-396	28	34	as	as	ADP
ajiss-396	28	35	the	the	DET
ajiss-396	28	36	islamic	islamic	ADJ
ajiss-396	28	37	concept	concept	NOUN
ajiss-396	28	38	of	of	ADP
ajiss-396	28	39	accountability	accountability	NOUN
ajiss-396	28	40	,	,	PUNCT
ajiss-396	28	41	section	section	NOUN
ajiss-396	28	42	4	4	NUM
ajiss-396	28	43	discusses	discuss	VERB
ajiss-396	28	44	the	the	DET
ajiss-396	28	45	research	research	NOUN
ajiss-396	28	46	method	method	NOUN
ajiss-396	28	47	,	,	PUNCT
ajiss-396	28	48	section	section	NOUN
ajiss-396	28	49	5	5	NUM
ajiss-396	28	50	presents	present	VERB
ajiss-396	28	51	the	the	DET
ajiss-396	28	52	results	result	NOUN
ajiss-396	28	53	,	,	PUNCT
ajiss-396	28	54	and	and	CCONJ
ajiss-396	28	55	section	section	NOUN
ajiss-396	28	56	6	6	NUM
ajiss-396	28	57	concludes	conclude	VERB
ajiss-396	28	58	the	the	DET
ajiss-396	28	59	study	study	NOUN
ajiss-396	28	60	.	.	PUNCT
ajiss-396	29	1	the	the	DET
ajiss-396	29	2	background	background	NOUN
ajiss-396	29	3	of	of	ADP
ajiss-396	29	4	mosque	mosque	PROPN
ajiss-396	29	5	administration	administration	PROPN
ajiss-396	29	6	malaysia	malaysia	PROPN
ajiss-396	29	7	.	.	PUNCT
ajiss-396	30	1	malaysia	malaysia	PROPN
ajiss-396	30	2	is	be	AUX
ajiss-396	30	3	made	make	VERB
ajiss-396	30	4	up	up	ADP
ajiss-396	30	5	of	of	ADP
ajiss-396	30	6	fourteen	fourteen	NUM
ajiss-396	30	7	states	state	NOUN
ajiss-396	30	8	:	:	PUNCT
ajiss-396	30	9	negri	negri	PROPN
ajiss-396	30	10	sembilan	sembilan	PROPN
ajiss-396	30	11	,	,	PUNCT
ajiss-396	30	12	pahang	pahang	PROPN
ajiss-396	30	13	,	,	PUNCT
ajiss-396	30	14	perak	perak	PROPN
ajiss-396	30	15	,	,	PUNCT
ajiss-396	30	16	selangor	selangor	PROPN
ajiss-396	30	17	,	,	PUNCT
ajiss-396	30	18	perlis	perlis	PROPN
ajiss-396	30	19	,	,	PUNCT
ajiss-396	30	20	kedah	kedah	PROPN
ajiss-396	30	21	,	,	PUNCT
ajiss-396	30	22	johore	johore	NOUN
ajiss-396	30	23	,	,	PUNCT
ajiss-396	30	24	kelantan	kelantan	PROPN
ajiss-396	30	25	,	,	PUNCT
ajiss-396	30	26	terengganu	terengganu	PROPN
ajiss-396	30	27	,	,	PUNCT
ajiss-396	30	28	malacca	malacca	PROPN
ajiss-396	30	29	,	,	PUNCT
ajiss-396	30	30	penang	penang	PROPN
ajiss-396	30	31	,	,	PUNCT
ajiss-396	30	32	the	the	DET
ajiss-396	30	33	federal	federal	ADJ
ajiss-396	30	34	territory	territory	NOUN
ajiss-396	30	35	,	,	PUNCT
ajiss-396	30	36	sabah	sabah	PROPN
ajiss-396	30	37	,	,	PUNCT
ajiss-396	30	38	and	and	CCONJ
ajiss-396	30	39	sarawak	sarawak	NOUN
ajiss-396	30	40	.	.	PUNCT
ajiss-396	31	1	the	the	DET
ajiss-396	31	2	last	last	ADJ
ajiss-396	31	3	two	two	NUM
ajiss-396	31	4	are	be	AUX
ajiss-396	31	5	in	in	ADP
ajiss-396	31	6	east	east	PROPN
ajiss-396	31	7	malaysia	malaysia	PROPN
ajiss-396	31	8	,	,	PUNCT
ajiss-396	31	9	while	while	SCONJ
ajiss-396	31	10	all	all	PRON
ajiss-396	31	11	of	of	ADP
ajiss-396	31	12	the	the	DET
ajiss-396	31	13	others	other	NOUN
ajiss-396	31	14	are	be	AUX
ajiss-396	31	15	in	in	ADP
ajiss-396	31	16	west	west	PROPN
ajiss-396	31	17	malaysia	malaysia	PROPN
ajiss-396	31	18	.	.	PUNCT
ajiss-396	32	1	our	our	PRON
ajiss-396	32	2	study	study	NOUN
ajiss-396	32	3	focused	focus	VERB
ajiss-396	32	4	only	only	ADV
ajiss-396	32	5	on	on	ADP
ajiss-396	32	6	mosques	mosque	NOUN
ajiss-396	32	7	in	in	ADP
ajiss-396	32	8	west	west	PROPN
ajiss-396	32	9	malaysia	malaysia	PROPN
ajiss-396	32	10	.	.	PUNCT
ajiss-396	33	1	with	with	ADP
ajiss-396	33	2	the	the	DET
ajiss-396	33	3	exception	exception	NOUN
ajiss-396	33	4	of	of	ADP
ajiss-396	33	5	malacca	malacca	PROPN
ajiss-396	33	6	,	,	PUNCT
ajiss-396	33	7	penang	penang	PROPN
ajiss-396	33	8	,	,	PUNCT
ajiss-396	33	9	and	and	CCONJ
ajiss-396	33	10	the	the	DET
ajiss-396	33	11	federal	federal	ADJ
ajiss-396	33	12	territory	territory	NOUN
ajiss-396	33	13	,	,	PUNCT
ajiss-396	33	14	all	all	DET
ajiss-396	33	15	west	west	PROPN
ajiss-396	33	16	malaysian	malaysian	ADJ
ajiss-396	33	17	states	state	NOUN
ajiss-396	33	18	are	be	AUX
ajiss-396	33	19	ruled	rule	VERB
ajiss-396	33	20	by	by	ADP
ajiss-396	33	21	the	the	DET
ajiss-396	33	22	sultans	sultan	NOUN
ajiss-396	33	23	.	.	PUNCT
ajiss-396	34	1	malacca	malacca	PROPN
ajiss-396	34	2	and	and	CCONJ
ajiss-396	34	3	penang	penang	PROPN
ajiss-396	34	4	are	be	AUX
ajiss-396	34	5	ruled	rule	VERB
ajiss-396	34	6	by	by	ADP
ajiss-396	34	7	the	the	DET
ajiss-396	34	8	yang	yang	PROPN
ajiss-396	34	9	di	di	PROPN
ajiss-396	34	10	pertua	pertua	PROPN
ajiss-396	34	11	negeri	negeri	PROPN
ajiss-396	34	12	,	,	PUNCT
ajiss-396	34	13	who	who	PRON
ajiss-396	34	14	enjoys	enjoy	VERB
ajiss-396	34	15	the	the	DET
ajiss-396	34	16	same	same	ADJ
ajiss-396	34	17	status	status	NOUN
ajiss-396	34	18	as	as	ADP
ajiss-396	34	19	the	the	DET
ajiss-396	34	20	sultans	sultan	NOUN
ajiss-396	34	21	,	,	PUNCT
ajiss-396	34	22	while	while	SCONJ
ajiss-396	34	23	the	the	DET
ajiss-396	34	24	federal	federal	ADJ
ajiss-396	34	25	territory	territory	NOUN
ajiss-396	34	26	is	be	AUX
ajiss-396	34	27	under	under	ADP
ajiss-396	34	28	the	the	DET
ajiss-396	34	29	federal	federal	ADJ
ajiss-396	34	30	government	government	NOUN
ajiss-396	34	31	’s	’s	PART
ajiss-396	34	32	jurisdiction	jurisdiction	NOUN
ajiss-396	34	33	.	.	PUNCT
ajiss-396	35	1	islam	islam	PROPN
ajiss-396	35	2	is	be	AUX
ajiss-396	35	3	the	the	DET
ajiss-396	35	4	country	country	NOUN
ajiss-396	35	5	’s	’s	PART
ajiss-396	35	6	official	official	ADJ
ajiss-396	35	7	religion	religion	NOUN
ajiss-396	35	8	,	,	PUNCT
ajiss-396	35	9	and	and	CCONJ
ajiss-396	35	10	thus	thus	ADV
ajiss-396	35	11	the	the	DET
ajiss-396	35	12	government	government	NOUN
ajiss-396	35	13	’s	’s	PART
ajiss-396	35	14	involvement	involvement	NOUN
ajiss-396	35	15	in	in	ADP
ajiss-396	35	16	disseminating	disseminate	VERB
ajiss-396	35	17	islamic	islamic	ADJ
ajiss-396	35	18	teachings	teaching	NOUN
ajiss-396	35	19	and	and	CCONJ
ajiss-396	35	20	instilling	instill	VERB
ajiss-396	35	21	islamic	islamic	ADJ
ajiss-396	35	22	values	value	NOUN
ajiss-396	35	23	among	among	ADP
ajiss-396	35	24	muslim	muslim	PROPN
ajiss-396	35	25	malaysians	malaysians	PROPN
ajiss-396	35	26	is	be	AUX
ajiss-396	35	27	considerable	considerable	ADJ
ajiss-396	35	28	.	.	PUNCT
ajiss-396	36	1	government	government	NOUN
ajiss-396	36	2	involvement	involvement	NOUN
ajiss-396	36	3	,	,	PUNCT
ajiss-396	36	4	both	both	CCONJ
ajiss-396	36	5	at	at	ADP
ajiss-396	36	6	the	the	DET
ajiss-396	36	7	federal	federal	ADJ
ajiss-396	36	8	and	and	CCONJ
ajiss-396	36	9	state	state	NOUN
ajiss-396	36	10	levels	level	NOUN
ajiss-396	36	11	,	,	PUNCT
ajiss-396	36	12	signifies	signify	VERB
ajiss-396	36	13	the	the	DET
ajiss-396	36	14	importance	importance	NOUN
ajiss-396	36	15	of	of	ADP
ajiss-396	36	16	islam	islam	PROPN
ajiss-396	36	17	in	in	ADP
ajiss-396	36	18	shaping	shape	VERB
ajiss-396	36	19	malaysian	malaysian	ADJ
ajiss-396	36	20	society	society	NOUN
ajiss-396	36	21	,	,	PUNCT
ajiss-396	36	22	which	which	PRON
ajiss-396	36	23	is	be	AUX
ajiss-396	36	24	more	more	ADJ
ajiss-396	36	25	than	than	ADP
ajiss-396	36	26	60	60	NUM
ajiss-396	36	27	percent	percent	NOUN
ajiss-396	36	28	muslim	muslim	ADJ
ajiss-396	36	29	.	.	PUNCT
ajiss-396	37	1	although	although	SCONJ
ajiss-396	37	2	islam	islam	PROPN
ajiss-396	37	3	plays	play	VERB
ajiss-396	37	4	a	a	DET
ajiss-396	37	5	significant	significant	ADJ
ajiss-396	37	6	role	role	NOUN
ajiss-396	37	7	in	in	ADP
ajiss-396	37	8	malaysian	malaysian	ADJ
ajiss-396	37	9	society	society	NOUN
ajiss-396	37	10	,	,	PUNCT
ajiss-396	37	11	the	the	DET
ajiss-396	37	12	country	country	NOUN
ajiss-396	37	13	is	be	AUX
ajiss-396	37	14	multi	multi	ADJ
ajiss-396	37	15	-	-	ADJ
ajiss-396	37	16	religious	religious	ADJ
ajiss-396	37	17	and	and	CCONJ
ajiss-396	37	18	practices	practice	VERB
ajiss-396	37	19	religious	religious	ADJ
ajiss-396	37	20	tolerance	tolerance	NOUN
ajiss-396	37	21	.	.	PUNCT
ajiss-396	38	1	the	the	DET
ajiss-396	38	2	federal	federal	ADJ
ajiss-396	38	3	constitution	constitution	NOUN
ajiss-396	38	4	delineates	delineate	VERB
ajiss-396	38	5	the	the	DET
ajiss-396	38	6	power	power	NOUN
ajiss-396	38	7	of	of	ADP
ajiss-396	38	8	the	the	DET
ajiss-396	38	9	federal	federal	ADJ
ajiss-396	38	10	and	and	CCONJ
ajiss-396	38	11	state	state	NOUN
ajiss-396	38	12	governments	government	NOUN
ajiss-396	38	13	with	with	ADP
ajiss-396	38	14	regards	regard	NOUN
ajiss-396	38	15	to	to	ADP
ajiss-396	38	16	administering	administer	VERB
ajiss-396	38	17	islamic	islamic	ADJ
ajiss-396	38	18	affairs	affair	NOUN
ajiss-396	38	19	.	.	PUNCT
ajiss-396	39	1	each	each	DET
ajiss-396	39	2	state	state	NOUN
ajiss-396	39	3	government	government	NOUN
ajiss-396	39	4	’s	’s	PART
ajiss-396	39	5	power	power	NOUN
ajiss-396	39	6	is	be	AUX
ajiss-396	39	7	restricted	restrict	VERB
ajiss-396	39	8	to	to	ADP
ajiss-396	39	9	administering	administer	VERB
ajiss-396	39	10	the	the	DET
ajiss-396	39	11	shari`ah	shari`ah	PROPN
ajiss-396	39	12	and	and	CCONJ
ajiss-396	39	13	islamic	islamic	PROPN
ajiss-396	39	14	affairs	affair	NOUN
ajiss-396	39	15	in	in	ADP
ajiss-396	39	16	its	its	PRON
ajiss-396	39	17	own	own	ADJ
ajiss-396	39	18	particular	particular	ADJ
ajiss-396	39	19	state.8	state.8	NOUN
ajiss-396	39	20	more	more	ADV
ajiss-396	39	21	specifically	specifically	ADV
ajiss-396	39	22	,	,	PUNCT
ajiss-396	39	23	the	the	DET
ajiss-396	39	24	federal	federal	ADJ
ajiss-396	39	25	constitusulaiman	constitusulaiman	NOUN
ajiss-396	39	26	,	,	PUNCT
ajiss-396	39	27	siraj	siraj	PROPN
ajiss-396	39	28	,	,	PUNCT
ajiss-396	39	29	and	and	CCONJ
ajiss-396	39	30	ibrahim	ibrahim	PROPN
ajiss-396	39	31	:	:	PUNCT
ajiss-396	39	32	internal	internal	ADJ
ajiss-396	39	33	control	control	NOUN
ajiss-396	39	34	systems	system	NOUN
ajiss-396	39	35	65	65	NUM
ajiss-396	39	36	pdf	pdf	NOUN
ajiss-396	39	37	created	create	VERB
ajiss-396	39	38	with	with	ADP
ajiss-396	39	39	pdffactory	pdffactory	ADJ
ajiss-396	39	40	trial	trial	NOUN
ajiss-396	39	41	version	version	NOUN
ajiss-396	39	42	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	39	43	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	39	44	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	39	45	tion	tion	NOUN
ajiss-396	39	46	’s	’s	PART
ajiss-396	39	47	ninth	ninth	ADJ
ajiss-396	39	48	schedule	schedule	NOUN
ajiss-396	39	49	states	state	NOUN
ajiss-396	39	50	that	that	SCONJ
ajiss-396	39	51	,	,	PUNCT
ajiss-396	39	52	among	among	ADP
ajiss-396	39	53	other	other	ADJ
ajiss-396	39	54	things	thing	NOUN
ajiss-396	39	55	,	,	PUNCT
ajiss-396	39	56	the	the	DET
ajiss-396	39	57	administration	administration	NOUN
ajiss-396	39	58	of	of	ADP
ajiss-396	39	59	malay	malay	PROPN
ajiss-396	39	60	customs	customs	PROPN
ajiss-396	39	61	and	and	CCONJ
ajiss-396	39	62	state	state	NOUN
ajiss-396	39	63	mosques	mosque	NOUN
ajiss-396	39	64	comes	come	VERB
ajiss-396	39	65	under	under	ADP
ajiss-396	39	66	the	the	DET
ajiss-396	39	67	purview	purview	NOUN
ajiss-396	39	68	of	of	ADP
ajiss-396	39	69	the	the	DET
ajiss-396	39	70	state	state	NOUN
ajiss-396	39	71	governments	government	NOUN
ajiss-396	39	72	.	.	PUNCT
ajiss-396	40	1	accordingly	accordingly	ADV
ajiss-396	40	2	,	,	PUNCT
ajiss-396	40	3	each	each	DET
ajiss-396	40	4	state	state	NOUN
ajiss-396	40	5	has	have	VERB
ajiss-396	40	6	its	its	PRON
ajiss-396	40	7	own	own	ADJ
ajiss-396	40	8	methods	method	NOUN
ajiss-396	40	9	of	of	ADP
ajiss-396	40	10	administering	administer	VERB
ajiss-396	40	11	islamic	islamic	ADJ
ajiss-396	40	12	affairs	affair	NOUN
ajiss-396	40	13	and	and	CCONJ
ajiss-396	40	14	dealing	deal	VERB
ajiss-396	40	15	with	with	ADP
ajiss-396	40	16	malay	malay	NOUN
ajiss-396	40	17	customs	custom	NOUN
ajiss-396	40	18	.	.	PUNCT
ajiss-396	41	1	consequently	consequently	ADV
ajiss-396	41	2	,	,	PUNCT
ajiss-396	41	3	this	this	PRON
ajiss-396	41	4	may	may	AUX
ajiss-396	41	5	contribute	contribute	VERB
ajiss-396	41	6	to	to	ADP
ajiss-396	41	7	the	the	DET
ajiss-396	41	8	variations	variation	NOUN
ajiss-396	41	9	found	find	VERB
ajiss-396	41	10	in	in	ADP
ajiss-396	41	11	how	how	SCONJ
ajiss-396	41	12	the	the	DET
ajiss-396	41	13	states	state	NOUN
ajiss-396	41	14	implement	implement	VERB
ajiss-396	41	15	and	and	CCONJ
ajiss-396	41	16	enforce	enforce	VERB
ajiss-396	41	17	the	the	DET
ajiss-396	41	18	shari`ah	shari`ah	PROPN
ajiss-396	41	19	and	and	CCONJ
ajiss-396	41	20	administer	administer	VERB
ajiss-396	41	21	islamic	islamic	ADJ
ajiss-396	41	22	affairs	affair	NOUN
ajiss-396	41	23	.	.	PUNCT
ajiss-396	42	1	administering	administer	VERB
ajiss-396	42	2	islamic	islamic	ADJ
ajiss-396	42	3	affairs	affair	NOUN
ajiss-396	42	4	.	.	PUNCT
ajiss-396	43	1	there	there	PRON
ajiss-396	43	2	are	be	VERB
ajiss-396	43	3	two	two	NUM
ajiss-396	43	4	important	important	ADJ
ajiss-396	43	5	organs	organ	NOUN
ajiss-396	43	6	in	in	ADP
ajiss-396	43	7	each	each	DET
ajiss-396	43	8	state	state	NOUN
ajiss-396	43	9	’s	’s	PART
ajiss-396	43	10	administration	administration	NOUN
ajiss-396	43	11	of	of	ADP
ajiss-396	43	12	islamic	islamic	PROPN
ajiss-396	43	13	affairs	affairs	PROPN
ajiss-396	43	14	:	:	PUNCT
ajiss-396	43	15	the	the	DET
ajiss-396	43	16	islamic	islamic	ADJ
ajiss-396	43	17	religious	religious	ADJ
ajiss-396	43	18	council	council	PROPN
ajiss-396	43	19	(	(	PUNCT
ajiss-396	43	20	irc	irc	PROPN
ajiss-396	43	21	)	)	PUNCT
ajiss-396	43	22	and	and	CCONJ
ajiss-396	43	23	the	the	DET
ajiss-396	43	24	islamic	islamic	ADJ
ajiss-396	43	25	religious	religious	PROPN
ajiss-396	43	26	department	department	PROPN
ajiss-396	43	27	(	(	PUNCT
ajiss-396	43	28	ird	ird	PROPN
ajiss-396	43	29	)	)	PUNCT
ajiss-396	43	30	.	.	PUNCT
ajiss-396	44	1	the	the	DET
ajiss-396	44	2	irc	irc	PROPN
ajiss-396	44	3	is	be	AUX
ajiss-396	44	4	responsible	responsible	ADJ
ajiss-396	44	5	for	for	ADP
ajiss-396	44	6	policymaking	policymake	VERB
ajiss-396	44	7	,	,	PUNCT
ajiss-396	44	8	and	and	CCONJ
ajiss-396	44	9	the	the	DET
ajiss-396	44	10	ird	ird	PROPN
ajiss-396	44	11	is	be	AUX
ajiss-396	44	12	responsible	responsible	ADJ
ajiss-396	44	13	for	for	ADP
ajiss-396	44	14	carrying	carry	VERB
ajiss-396	44	15	out	out	ADP
ajiss-396	44	16	the	the	DET
ajiss-396	44	17	policies	policy	NOUN
ajiss-396	44	18	and	and	CCONJ
ajiss-396	44	19	procedures	procedure	NOUN
ajiss-396	44	20	for	for	ADP
ajiss-396	44	21	developing	develop	VERB
ajiss-396	44	22	and	and	CCONJ
ajiss-396	44	23	advancing	advance	VERB
ajiss-396	44	24	islam	islam	PROPN
ajiss-396	44	25	in	in	ADP
ajiss-396	44	26	each	each	DET
ajiss-396	44	27	state	state	NOUN
ajiss-396	44	28	.	.	PUNCT
ajiss-396	45	1	at	at	ADP
ajiss-396	45	2	the	the	DET
ajiss-396	45	3	federal	federal	ADJ
ajiss-396	45	4	level	level	NOUN
ajiss-396	45	5	,	,	PUNCT
ajiss-396	45	6	the	the	DET
ajiss-396	45	7	department	department	NOUN
ajiss-396	45	8	of	of	ADP
ajiss-396	45	9	islamic	islamic	PROPN
ajiss-396	45	10	development	development	PROPN
ajiss-396	45	11	(	(	PUNCT
ajiss-396	45	12	jakim	jakim	PROPN
ajiss-396	45	13	)	)	PUNCT
ajiss-396	45	14	coordinates	coordinate	VERB
ajiss-396	45	15	the	the	DET
ajiss-396	45	16	standardization	standardization	NOUN
ajiss-396	45	17	of	of	ADP
ajiss-396	45	18	each	each	DET
ajiss-396	45	19	state	state	NOUN
ajiss-396	45	20	’s	’s	PART
ajiss-396	45	21	method	method	NOUN
ajiss-396	45	22	of	of	ADP
ajiss-396	45	23	administering	administer	VERB
ajiss-396	45	24	its	its	PRON
ajiss-396	45	25	islamic	islamic	ADJ
ajiss-396	45	26	affairs	affair	NOUN
ajiss-396	45	27	.	.	PUNCT
ajiss-396	46	1	the	the	DET
ajiss-396	46	2	irc	irc	PROPN
ajiss-396	46	3	is	be	AUX
ajiss-396	46	4	the	the	DET
ajiss-396	46	5	state	state	NOUN
ajiss-396	46	6	’s	’s	PART
ajiss-396	46	7	highest	high	ADJ
ajiss-396	46	8	authority	authority	NOUN
ajiss-396	46	9	with	with	ADP
ajiss-396	46	10	regards	regard	NOUN
ajiss-396	46	11	to	to	ADP
ajiss-396	46	12	devising	devise	VERB
ajiss-396	46	13	policies	policy	NOUN
ajiss-396	46	14	to	to	PART
ajiss-396	46	15	administer	administer	VERB
ajiss-396	46	16	islamic	islamic	ADJ
ajiss-396	46	17	affairs	affair	NOUN
ajiss-396	46	18	.	.	PUNCT
ajiss-396	47	1	in	in	ADP
ajiss-396	47	2	addition	addition	NOUN
ajiss-396	47	3	,	,	PUNCT
ajiss-396	47	4	it	it	PRON
ajiss-396	47	5	promotes	promote	VERB
ajiss-396	47	6	islam	islam	PROPN
ajiss-396	47	7	’s	’s	PART
ajiss-396	47	8	development	development	NOUN
ajiss-396	47	9	and	and	CCONJ
ajiss-396	47	10	advancement	advancement	NOUN
ajiss-396	47	11	in	in	ADP
ajiss-396	47	12	each	each	DET
ajiss-396	47	13	state	state	NOUN
ajiss-396	47	14	and	and	CCONJ
ajiss-396	47	15	advises	advise	VERB
ajiss-396	47	16	the	the	DET
ajiss-396	47	17	state	state	NOUN
ajiss-396	47	18	rulers	ruler	NOUN
ajiss-396	47	19	on	on	ADP
ajiss-396	47	20	all	all	DET
ajiss-396	47	21	aspects	aspect	NOUN
ajiss-396	47	22	of	of	ADP
ajiss-396	47	23	administering	administer	VERB
ajiss-396	47	24	islamic	islamic	ADJ
ajiss-396	47	25	affairs	affair	NOUN
ajiss-396	47	26	.	.	PUNCT
ajiss-396	48	1	apart	apart	ADV
ajiss-396	48	2	from	from	ADP
ajiss-396	48	3	the	the	DET
ajiss-396	48	4	key	key	ADJ
ajiss-396	48	5	role	role	NOUN
ajiss-396	48	6	of	of	ADP
ajiss-396	48	7	giving	give	VERB
ajiss-396	48	8	advice	advice	NOUN
ajiss-396	48	9	,	,	PUNCT
ajiss-396	48	10	most	most	ADJ
ajiss-396	48	11	ircs	irc	NOUN
ajiss-396	48	12	are	be	AUX
ajiss-396	48	13	actively	actively	ADV
ajiss-396	48	14	involved	involve	VERB
ajiss-396	48	15	in	in	ADP
ajiss-396	48	16	economic	economic	ADJ
ajiss-396	48	17	programs	program	NOUN
ajiss-396	48	18	designed	design	VERB
ajiss-396	48	19	to	to	PART
ajiss-396	48	20	benefit	benefit	VERB
ajiss-396	48	21	the	the	DET
ajiss-396	48	22	state	state	NOUN
ajiss-396	48	23	’s	’s	PART
ajiss-396	48	24	muslims	muslim	NOUN
ajiss-396	48	25	.	.	PUNCT
ajiss-396	49	1	for	for	ADP
ajiss-396	49	2	instance	instance	NOUN
ajiss-396	49	3	,	,	PUNCT
ajiss-396	49	4	the	the	DET
ajiss-396	49	5	irc	irc	NOUN
ajiss-396	49	6	manages	manage	VERB
ajiss-396	49	7	waqaf	waqaf	NOUN
ajiss-396	49	8	(	(	PUNCT
ajiss-396	49	9	endowment	endowment	NOUN
ajiss-396	49	10	)	)	PUNCT
ajiss-396	49	11	properties	property	NOUN
ajiss-396	49	12	.	.	PUNCT
ajiss-396	50	1	as	as	ADP
ajiss-396	50	2	for	for	ADP
ajiss-396	50	3	the	the	DET
ajiss-396	50	4	zakah	zakah	PROPN
ajiss-396	50	5	funds	fund	NOUN
ajiss-396	50	6	(	(	PUNCT
ajiss-396	50	7	wealth	wealth	NOUN
ajiss-396	50	8	tax	tax	NOUN
ajiss-396	50	9	)	)	PUNCT
ajiss-396	50	10	,	,	PUNCT
ajiss-396	50	11	most	most	ADJ
ajiss-396	50	12	states	state	NOUN
ajiss-396	50	13	have	have	AUX
ajiss-396	50	14	privatized	privatize	VERB
ajiss-396	50	15	their	their	PRON
ajiss-396	50	16	management	management	NOUN
ajiss-396	50	17	so	so	SCONJ
ajiss-396	50	18	as	as	SCONJ
ajiss-396	50	19	to	to	PART
ajiss-396	50	20	be	be	AUX
ajiss-396	50	21	more	more	ADV
ajiss-396	50	22	efficient	efficient	ADJ
ajiss-396	50	23	and	and	CCONJ
ajiss-396	50	24	effective	effective	ADJ
ajiss-396	50	25	in	in	ADP
ajiss-396	50	26	collecting	collect	VERB
ajiss-396	50	27	and	and	CCONJ
ajiss-396	50	28	redistributing	redistribute	VERB
ajiss-396	50	29	these	these	DET
ajiss-396	50	30	funds	fund	NOUN
ajiss-396	50	31	to	to	ADP
ajiss-396	50	32	the	the	DET
ajiss-396	50	33	beneficiaries	beneficiary	NOUN
ajiss-396	50	34	.	.	PUNCT
ajiss-396	51	1	for	for	ADP
ajiss-396	51	2	instance	instance	NOUN
ajiss-396	51	3	,	,	PUNCT
ajiss-396	51	4	the	the	DET
ajiss-396	51	5	selangor	selangor	PROPN
ajiss-396	51	6	irc	irc	AUX
ajiss-396	51	7	established	establish	VERB
ajiss-396	51	8	the	the	DET
ajiss-396	51	9	selangor	selangor	PROPN
ajiss-396	51	10	zakah	zakah	PROPN
ajiss-396	51	11	centre	centre	VERB
ajiss-396	51	12	to	to	PART
ajiss-396	51	13	manage	manage	VERB
ajiss-396	51	14	the	the	DET
ajiss-396	51	15	zakah	zakah	PROPN
ajiss-396	51	16	funds	fund	NOUN
ajiss-396	51	17	collected	collect	VERB
ajiss-396	51	18	on	on	ADP
ajiss-396	51	19	behalf	behalf	NOUN
ajiss-396	51	20	of	of	ADP
ajiss-396	51	21	the	the	DET
ajiss-396	51	22	state	state	NOUN
ajiss-396	51	23	of	of	ADP
ajiss-396	51	24	selangor	selangor	PROPN
ajiss-396	51	25	.	.	PUNCT
ajiss-396	52	1	other	other	ADJ
ajiss-396	52	2	states	state	NOUN
ajiss-396	52	3	(	(	PUNCT
ajiss-396	52	4	viz	viz	PROPN
ajiss-396	52	5	.	.	PROPN
ajiss-396	52	6	,	,	PUNCT
ajiss-396	52	7	pahang	pahang	PROPN
ajiss-396	52	8	,	,	PUNCT
ajiss-396	52	9	kedah	kedah	PROPN
ajiss-396	52	10	,	,	PUNCT
ajiss-396	52	11	and	and	CCONJ
ajiss-396	52	12	kelantan	kelantan	NOUN
ajiss-396	52	13	)	)	PUNCT
ajiss-396	52	14	still	still	ADV
ajiss-396	52	15	collect	collect	VERB
ajiss-396	52	16	and	and	CCONJ
ajiss-396	52	17	distribute	distribute	VERB
ajiss-396	52	18	the	the	DET
ajiss-396	52	19	collected	collect	VERB
ajiss-396	52	20	zakah	zakah	PROPN
ajiss-396	52	21	funds	fund	NOUN
ajiss-396	52	22	through	through	ADP
ajiss-396	52	23	their	their	PRON
ajiss-396	52	24	respective	respective	ADJ
ajiss-396	52	25	state	state	NOUN
ajiss-396	52	26	ircs	irc	NOUN
ajiss-396	52	27	.	.	PUNCT
ajiss-396	53	1	the	the	DET
ajiss-396	53	2	ird	ird	PROPN
ajiss-396	53	3	is	be	AUX
ajiss-396	53	4	responsible	responsible	ADJ
ajiss-396	53	5	for	for	ADP
ajiss-396	53	6	developing	develop	VERB
ajiss-396	53	7	and	and	CCONJ
ajiss-396	53	8	advancing	advance	VERB
ajiss-396	53	9	islam	islam	PROPN
ajiss-396	53	10	in	in	ADP
ajiss-396	53	11	each	each	DET
ajiss-396	53	12	state	state	NOUN
ajiss-396	53	13	.	.	PUNCT
ajiss-396	54	1	as	as	SCONJ
ajiss-396	54	2	regards	regard	VERB
ajiss-396	54	3	administering	administer	VERB
ajiss-396	54	4	islamic	islamic	ADJ
ajiss-396	54	5	affairs	affair	NOUN
ajiss-396	54	6	,	,	PUNCT
ajiss-396	54	7	the	the	DET
ajiss-396	54	8	ird	ird	PROPN
ajiss-396	54	9	plans	plan	NOUN
ajiss-396	54	10	,	,	PUNCT
ajiss-396	54	11	coordinates	coordinate	NOUN
ajiss-396	54	12	,	,	PUNCT
ajiss-396	54	13	and	and	CCONJ
ajiss-396	54	14	executes	execute	VERB
ajiss-396	54	15	islamic	islamic	ADJ
ajiss-396	54	16	programs	program	NOUN
ajiss-396	54	17	and	and	CCONJ
ajiss-396	54	18	activities	activity	NOUN
ajiss-396	54	19	designed	design	VERB
ajiss-396	54	20	to	to	PART
ajiss-396	54	21	develop	develop	VERB
ajiss-396	54	22	and	and	CCONJ
ajiss-396	54	23	advance	advance	VERB
ajiss-396	54	24	islam	islam	PROPN
ajiss-396	54	25	as	as	SCONJ
ajiss-396	54	26	outlined	outline	VERB
ajiss-396	54	27	by	by	ADP
ajiss-396	54	28	the	the	DET
ajiss-396	54	29	irc	irc	NOUN
ajiss-396	54	30	.	.	PUNCT
ajiss-396	55	1	it	it	PRON
ajiss-396	55	2	also	also	ADV
ajiss-396	55	3	provides	provide	VERB
ajiss-396	55	4	basic	basic	ADJ
ajiss-396	55	5	infrastructure	infrastructure	NOUN
ajiss-396	55	6	,	,	PUNCT
ajiss-396	55	7	such	such	ADJ
ajiss-396	55	8	as	as	ADP
ajiss-396	55	9	primaryand	primaryand	ADJ
ajiss-396	55	10	secondary	secondary	ADJ
ajiss-396	55	11	-	-	PUNCT
ajiss-396	55	12	level	level	NOUN
ajiss-396	55	13	religious	religious	ADJ
ajiss-396	55	14	schools	school	NOUN
ajiss-396	55	15	and	and	CCONJ
ajiss-396	55	16	mosques	mosque	NOUN
ajiss-396	55	17	,	,	PUNCT
ajiss-396	55	18	to	to	PART
ajiss-396	55	19	serve	serve	VERB
ajiss-396	55	20	the	the	DET
ajiss-396	55	21	community	community	NOUN
ajiss-396	55	22	.	.	PUNCT
ajiss-396	56	1	generally	generally	ADV
ajiss-396	56	2	,	,	PUNCT
ajiss-396	56	3	this	this	DET
ajiss-396	56	4	department	department	NOUN
ajiss-396	56	5	’s	’s	PART
ajiss-396	56	6	administration	administration	NOUN
ajiss-396	56	7	comprises	comprise	VERB
ajiss-396	56	8	divisions	division	NOUN
ajiss-396	56	9	entrusted	entrust	VERB
ajiss-396	56	10	with	with	ADP
ajiss-396	56	11	overseeing	oversee	VERB
ajiss-396	56	12	religious	religious	ADJ
ajiss-396	56	13	education	education	NOUN
ajiss-396	56	14	,	,	PUNCT
ajiss-396	56	15	propagating	propagate	VERB
ajiss-396	56	16	islamic	islamic	ADJ
ajiss-396	56	17	teachings	teaching	NOUN
ajiss-396	56	18	,	,	PUNCT
ajiss-396	56	19	operating	operate	VERB
ajiss-396	56	20	the	the	DET
ajiss-396	56	21	shari`ah	shari`ah	NOUN
ajiss-396	56	22	courts	court	NOUN
ajiss-396	56	23	and	and	CCONJ
ajiss-396	56	24	the	the	DET
ajiss-396	56	25	mosques	mosque	NOUN
ajiss-396	56	26	,	,	PUNCT
ajiss-396	56	27	as	as	ADV
ajiss-396	56	28	well	well	ADV
ajiss-396	56	29	as	as	ADP
ajiss-396	56	30	undertaking	undertake	VERB
ajiss-396	56	31	appropriate	appropriate	ADJ
ajiss-396	56	32	research	research	NOUN
ajiss-396	56	33	and	and	CCONJ
ajiss-396	56	34	development	development	NOUN
ajiss-396	56	35	activities	activity	NOUN
ajiss-396	56	36	.	.	PUNCT
ajiss-396	57	1	as	as	SCONJ
ajiss-396	57	2	indicated	indicate	VERB
ajiss-396	57	3	earlier	early	ADV
ajiss-396	57	4	,	,	PUNCT
ajiss-396	57	5	because	because	SCONJ
ajiss-396	57	6	each	each	DET
ajiss-396	57	7	state	state	NOUN
ajiss-396	57	8	administers	administer	VERB
ajiss-396	57	9	its	its	PRON
ajiss-396	57	10	own	own	ADJ
ajiss-396	57	11	islamic	islamic	ADJ
ajiss-396	57	12	affairs	affairs	PROPN
ajiss-396	57	13	and	and	CCONJ
ajiss-396	57	14	malay	malay	PROPN
ajiss-396	57	15	customs	custom	NOUN
ajiss-396	57	16	,	,	PUNCT
ajiss-396	57	17	these	these	DET
ajiss-396	57	18	practices	practice	NOUN
ajiss-396	57	19	tend	tend	VERB
ajiss-396	57	20	to	to	PART
ajiss-396	57	21	vary	vary	VERB
ajiss-396	57	22	.	.	PUNCT
ajiss-396	58	1	to	to	PART
ajiss-396	58	2	minimize	minimize	VERB
ajiss-396	58	3	such	such	ADJ
ajiss-396	58	4	variations	variation	NOUN
ajiss-396	58	5	,	,	PUNCT
ajiss-396	58	6	the	the	DET
ajiss-396	58	7	federal	federal	ADJ
ajiss-396	58	8	government	government	NOUN
ajiss-396	58	9	established	establish	VERB
ajiss-396	58	10	the	the	DET
ajiss-396	58	11	islamic	islamic	PROPN
ajiss-396	58	12	affairs	affairs	PROPN
ajiss-396	58	13	division	division	NOUN
ajiss-396	58	14	66	66	NUM
ajiss-396	58	15	the	the	DET
ajiss-396	58	16	american	american	PROPN
ajiss-396	58	17	journal	journal	PROPN
ajiss-396	58	18	of	of	ADP
ajiss-396	58	19	islamic	islamic	ADJ
ajiss-396	58	20	social	social	PROPN
ajiss-396	58	21	sciences	sciences	PROPN
ajiss-396	58	22	25:1	25:1	NUM
ajiss-396	58	23	pdf	pdf	NOUN
ajiss-396	58	24	created	create	VERB
ajiss-396	58	25	with	with	ADP
ajiss-396	58	26	pdffactory	pdffactory	ADJ
ajiss-396	58	27	trial	trial	NOUN
ajiss-396	58	28	version	version	NOUN
ajiss-396	58	29	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	58	30	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	58	31	http://www.software-partners.co.uk	http://www.software-partners.co.uk	PROPN
ajiss-396	58	32	(	(	PUNCT
ajiss-396	58	33	now	now	ADV
ajiss-396	58	34	renamed	rename	VERB
ajiss-396	58	35	jakim	jakim	PROPN
ajiss-396	58	36	)	)	PUNCT
ajiss-396	58	37	in	in	ADP
ajiss-396	58	38	1968	1968	NUM
ajiss-396	58	39	.	.	PUNCT
ajiss-396	59	1	its	its	PRON
ajiss-396	59	2	primary	primary	ADJ
ajiss-396	59	3	objective	objective	NOUN
ajiss-396	59	4	is	be	AUX
ajiss-396	59	5	to	to	PART
ajiss-396	59	6	strengthen	strengthen	VERB
ajiss-396	59	7	efforts	effort	NOUN
ajiss-396	59	8	to	to	PART
ajiss-396	59	9	develop	develop	VERB
ajiss-396	59	10	and	and	CCONJ
ajiss-396	59	11	enhance	enhance	VERB
ajiss-396	59	12	the	the	DET
ajiss-396	59	13	muslims	muslim	NOUN
ajiss-396	59	14	’	'	PUNCT
ajiss-396	59	15	achievements	achievement	NOUN
ajiss-396	59	16	in	in	ADP
ajiss-396	59	17	malaysia	malaysia	PROPN
ajiss-396	59	18	.	.	PUNCT
ajiss-396	60	1	as	as	ADP
ajiss-396	60	2	a	a	DET
ajiss-396	60	3	central	central	ADJ
ajiss-396	60	4	agency	agency	NOUN
ajiss-396	60	5	,	,	PUNCT
ajiss-396	60	6	it	it	PRON
ajiss-396	60	7	has	have	AUX
ajiss-396	60	8	also	also	ADV
ajiss-396	60	9	been	be	AUX
ajiss-396	60	10	tasked	task	VERB
ajiss-396	60	11	with	with	ADP
ajiss-396	60	12	enacting	enact	VERB
ajiss-396	60	13	,	,	PUNCT
ajiss-396	60	14	standardizing	standardizing	ADJ
ajiss-396	60	15	,	,	PUNCT
ajiss-396	60	16	and	and	CCONJ
ajiss-396	60	17	coordinating	coordinate	VERB
ajiss-396	60	18	the	the	DET
ajiss-396	60	19	shari`ah	shari`ah	PROPN
ajiss-396	60	20	’s	’s	PART
ajiss-396	60	21	implementation	implementation	NOUN
ajiss-396	60	22	and	and	CCONJ
ajiss-396	60	23	enforcement	enforcement	NOUN
ajiss-396	60	24	as	as	ADV
ajiss-396	60	25	well	well	ADV
ajiss-396	60	26	as	as	ADP
ajiss-396	60	27	administering	administer	VERB
ajiss-396	60	28	the	the	DET
ajiss-396	60	29	states	state	NOUN
ajiss-396	60	30	’	'	PUNCT
ajiss-396	60	31	islamic	islamic	PROPN
ajiss-396	60	32	affairs	affairs	PROPN
ajiss-396	60	33	.	.	PUNCT
ajiss-396	61	1	mosques	mosque	NOUN
ajiss-396	61	2	and	and	CCONJ
ajiss-396	61	3	internal	internal	ADJ
ajiss-396	61	4	control	control	NOUN
ajiss-396	61	5	in	in	ADP
ajiss-396	61	6	islam	islam	PROPN
ajiss-396	61	7	,	,	PUNCT
ajiss-396	61	8	all	all	DET
ajiss-396	61	9	places	place	NOUN
ajiss-396	61	10	of	of	ADP
ajiss-396	61	11	worship	worship	NOUN
ajiss-396	61	12	are	be	AUX
ajiss-396	61	13	called	call	VERB
ajiss-396	61	14	mosques	mosque	NOUN
ajiss-396	61	15	.	.	PUNCT
ajiss-396	62	1	the	the	DET
ajiss-396	62	2	original	original	ADJ
ajiss-396	62	3	arabic	arabic	ADJ
ajiss-396	62	4	word	word	NOUN
ajiss-396	62	5	,	,	PUNCT
ajiss-396	62	6	masjid	masjid	PROPN
ajiss-396	62	7	,	,	PUNCT
ajiss-396	62	8	means	mean	VERB
ajiss-396	62	9	“	"	PUNCT
ajiss-396	62	10	a	a	DET
ajiss-396	62	11	place	place	NOUN
ajiss-396	62	12	for	for	ADP
ajiss-396	62	13	prostration	prostration	NOUN
ajiss-396	62	14	.	.	PUNCT
ajiss-396	62	15	”	"	PUNCT
ajiss-396	63	1	during	during	ADP
ajiss-396	63	2	the	the	DET
ajiss-396	63	3	time	time	NOUN
ajiss-396	63	4	of	of	ADP
ajiss-396	63	5	prophet	prophet	NOUN
ajiss-396	63	6	muhammad	muhammad	X
ajiss-396	63	7	(	(	PUNCT
ajiss-396	63	8	pbuh),9	pbuh),9	NOUN
ajiss-396	63	9	this	this	DET
ajiss-396	63	10	word	word	NOUN
ajiss-396	63	11	referred	refer	VERB
ajiss-396	63	12	to	to	ADP
ajiss-396	63	13	a	a	DET
ajiss-396	63	14	house	house	NOUN
ajiss-396	63	15	of	of	ADP
ajiss-396	63	16	worship	worship	NOUN
ajiss-396	63	17	,	,	PUNCT
ajiss-396	63	18	whether	whether	SCONJ
ajiss-396	63	19	this	this	PRON
ajiss-396	63	20	was	be	AUX
ajiss-396	63	21	a	a	DET
ajiss-396	63	22	church	church	NOUN
ajiss-396	63	23	,	,	PUNCT
ajiss-396	63	24	synagogue	synagogue	NOUN
ajiss-396	63	25	,	,	PUNCT
ajiss-396	63	26	or	or	CCONJ
ajiss-396	63	27	temple	temple	NOUN
ajiss-396	63	28	.	.	PUNCT
ajiss-396	64	1	however	however	ADV
ajiss-396	64	2	,	,	PUNCT
ajiss-396	64	3	today	today	NOUN
ajiss-396	64	4	masjid	masjid	PROPN
ajiss-396	64	5	or	or	CCONJ
ajiss-396	64	6	mosque	mosque	NOUN
ajiss-396	64	7	normally	normally	ADV
ajiss-396	64	8	refers	refer	VERB
ajiss-396	64	9	to	to	ADP
ajiss-396	64	10	a	a	DET
ajiss-396	64	11	place	place	NOUN
ajiss-396	64	12	where	where	SCONJ
ajiss-396	64	13	muslims	muslim	NOUN
ajiss-396	64	14	perform	perform	VERB
ajiss-396	64	15	their	their	PRON
ajiss-396	64	16	daily	daily	ADJ
ajiss-396	64	17	,	,	PUNCT
ajiss-396	64	18	congregational	congregational	ADJ
ajiss-396	64	19	,	,	PUNCT
ajiss-396	64	20	and	and	CCONJ
ajiss-396	64	21	weekly	weekly	ADJ
ajiss-396	64	22	friday	friday	PROPN
ajiss-396	64	23	prayers	prayer	NOUN
ajiss-396	64	24	.	.	PUNCT
ajiss-396	65	1	although	although	SCONJ
ajiss-396	65	2	mosques	mosque	NOUN
ajiss-396	65	3	were	be	AUX
ajiss-396	65	4	initially	initially	ADV
ajiss-396	65	5	meant	mean	VERB
ajiss-396	65	6	for	for	ADP
ajiss-396	65	7	religious	religious	ADJ
ajiss-396	65	8	purposes	purpose	NOUN
ajiss-396	65	9	,	,	PUNCT
ajiss-396	65	10	their	their	PRON
ajiss-396	65	11	functions	function	NOUN
ajiss-396	65	12	have	have	AUX
ajiss-396	65	13	evolved	evolve	VERB
ajiss-396	65	14	over	over	ADP
ajiss-396	65	15	time	time	NOUN
ajiss-396	65	16	.	.	PUNCT
ajiss-396	66	1	for	for	ADP
ajiss-396	66	2	example	example	NOUN
ajiss-396	66	3	,	,	PUNCT
ajiss-396	66	4	after	after	SCONJ
ajiss-396	66	5	prophet	prophet	NOUN
ajiss-396	66	6	muhammad	muhammad	PROPN
ajiss-396	66	7	(	(	PUNCT
ajiss-396	66	8	pbuh	pbuh	NOUN
ajiss-396	66	9	)	)	PUNCT
ajiss-396	66	10	established	establish	VERB
ajiss-396	66	11	the	the	DET
ajiss-396	66	12	islamic	islamic	ADJ
ajiss-396	66	13	state	state	NOUN
ajiss-396	66	14	in	in	ADP
ajiss-396	66	15	madinah	madinah	PROPN
ajiss-396	66	16	,	,	PUNCT
ajiss-396	66	17	mosques	mosque	NOUN
ajiss-396	66	18	not	not	PART
ajiss-396	66	19	only	only	ADV
ajiss-396	66	20	functioned	function	VERB
ajiss-396	66	21	as	as	ADP
ajiss-396	66	22	places	place	NOUN
ajiss-396	66	23	of	of	ADP
ajiss-396	66	24	worship	worship	NOUN
ajiss-396	66	25	but	but	CCONJ
ajiss-396	66	26	also	also	ADV
ajiss-396	66	27	as	as	ADP
ajiss-396	66	28	administrative	administrative	ADJ
ajiss-396	66	29	centers	center	NOUN
ajiss-396	66	30	.	.	PUNCT
ajiss-396	67	1	although	although	SCONJ
ajiss-396	67	2	they	they	PRON
ajiss-396	67	3	no	no	ADV
ajiss-396	67	4	longer	long	ADV
ajiss-396	67	5	function	function	VERB
ajiss-396	67	6	in	in	ADP
ajiss-396	67	7	such	such	DET
ajiss-396	67	8	a	a	DET
ajiss-396	67	9	capacity	capacity	NOUN
ajiss-396	67	10	,	,	PUNCT
ajiss-396	67	11	their	their	PRON
ajiss-396	67	12	role	role	NOUN
ajiss-396	67	13	in	in	ADP
ajiss-396	67	14	shaping	shape	VERB
ajiss-396	67	15	society	society	NOUN
ajiss-396	67	16	continues	continue	VERB
ajiss-396	67	17	.	.	PUNCT
ajiss-396	68	1	in	in	ADP
ajiss-396	68	2	malaysia	malaysia	PROPN
ajiss-396	68	3	,	,	PUNCT
ajiss-396	68	4	for	for	ADP
ajiss-396	68	5	instance	instance	NOUN
ajiss-396	68	6	,	,	PUNCT
ajiss-396	68	7	a	a	DET
ajiss-396	68	8	mosque	mosque	NOUN
ajiss-396	68	9	serves	serve	VERB
ajiss-396	68	10	as	as	ADP
ajiss-396	68	11	a	a	DET
ajiss-396	68	12	vehicle	vehicle	NOUN
ajiss-396	68	13	for	for	ADP
ajiss-396	68	14	transforming	transform	VERB
ajiss-396	68	15	governmental	governmental	ADJ
ajiss-396	68	16	policies	policy	NOUN
ajiss-396	68	17	within	within	ADP
ajiss-396	68	18	the	the	DET
ajiss-396	68	19	society	society	NOUN
ajiss-396	68	20	.	.	PUNCT
ajiss-396	69	1	programs	program	NOUN
ajiss-396	69	2	and	and	CCONJ
ajiss-396	69	3	activities	activity	NOUN
ajiss-396	69	4	with	with	ADP
ajiss-396	69	5	an	an	DET
ajiss-396	69	6	islamic	islamic	ADJ
ajiss-396	69	7	input	input	NOUN
ajiss-396	69	8	are	be	AUX
ajiss-396	69	9	carried	carry	VERB
ajiss-396	69	10	out	out	ADP
ajiss-396	69	11	in	in	ADP
ajiss-396	69	12	mosques	mosque	NOUN
ajiss-396	69	13	to	to	PART
ajiss-396	69	14	instill	instill	VERB
ajiss-396	69	15	and	and	CCONJ
ajiss-396	69	16	strengthen	strengthen	VERB
ajiss-396	69	17	islamic	islamic	ADJ
ajiss-396	69	18	values	value	NOUN
ajiss-396	69	19	among	among	ADP
ajiss-396	69	20	community	community	NOUN
ajiss-396	69	21	members	member	NOUN
ajiss-396	69	22	.	.	PUNCT
ajiss-396	70	1	additionally	additionally	ADV
ajiss-396	70	2	,	,	PUNCT
ajiss-396	70	3	the	the	DET
ajiss-396	70	4	proper	proper	ADJ
ajiss-396	70	5	management	management	NOUN
ajiss-396	70	6	and	and	CCONJ
ajiss-396	70	7	supervision	supervision	NOUN
ajiss-396	70	8	of	of	ADP
ajiss-396	70	9	mosques	mosques	PROPN
ajiss-396	70	10	facilitates	facilitate	VERB
ajiss-396	70	11	their	their	PRON
ajiss-396	70	12	services	service	NOUN
ajiss-396	70	13	to	to	ADP
ajiss-396	70	14	the	the	DET
ajiss-396	70	15	community	community	NOUN
ajiss-396	70	16	.	.	PUNCT
ajiss-396	71	1	generally	generally	ADV
ajiss-396	71	2	,	,	PUNCT
ajiss-396	71	3	malaysia	malaysia	PROPN
ajiss-396	71	4	’s	’s	PART
ajiss-396	71	5	mosques	mosque	NOUN
ajiss-396	71	6	can	can	AUX
ajiss-396	71	7	be	be	AUX
ajiss-396	71	8	categorized	categorize	VERB
ajiss-396	71	9	as	as	ADP
ajiss-396	71	10	state	state	NOUN
ajiss-396	71	11	,	,	PUNCT
ajiss-396	71	12	district	district	NOUN
ajiss-396	71	13	,	,	PUNCT
ajiss-396	71	14	qaryah,10	qaryah,10	NOUN
ajiss-396	71	15	and	and	CCONJ
ajiss-396	71	16	private	private	ADJ
ajiss-396	71	17	mosques	mosque	NOUN
ajiss-396	71	18	.	.	PUNCT
ajiss-396	72	1	while	while	SCONJ
ajiss-396	72	2	it	it	PRON
ajiss-396	72	3	would	would	AUX
ajiss-396	72	4	be	be	AUX
ajiss-396	72	5	interesting	interesting	ADJ
ajiss-396	72	6	to	to	PART
ajiss-396	72	7	study	study	VERB
ajiss-396	72	8	each	each	DET
ajiss-396	72	9	type	type	NOUN
ajiss-396	72	10	,	,	PUNCT
ajiss-396	72	11	due	due	ADP
ajiss-396	72	12	to	to	ADP
ajiss-396	72	13	time	time	NOUN
ajiss-396	72	14	and	and	CCONJ
ajiss-396	72	15	cost	cost	NOUN
ajiss-396	72	16	constraints	constraint	NOUN
ajiss-396	72	17	we	we	PRON
ajiss-396	72	18	chose	choose	VERB
ajiss-396	72	19	to	to	PART
ajiss-396	72	20	study	study	VERB
ajiss-396	72	21	only	only	ADV
ajiss-396	72	22	the	the	DET
ajiss-396	72	23	country	country	NOUN
ajiss-396	72	24	’s	’s	PART
ajiss-396	72	25	state	state	NOUN
ajiss-396	72	26	mosques	mosque	NOUN
ajiss-396	72	27	.	.	PUNCT
ajiss-396	73	1	as	as	SCONJ
ajiss-396	73	2	this	this	PRON
ajiss-396	73	3	is	be	AUX
ajiss-396	73	4	an	an	DET
ajiss-396	73	5	exploratory	exploratory	ADJ
ajiss-396	73	6	study	study	NOUN
ajiss-396	73	7	and	and	CCONJ
ajiss-396	73	8	given	give	VERB
ajiss-396	73	9	that	that	SCONJ
ajiss-396	73	10	no	no	DET
ajiss-396	73	11	published	publish	VERB
ajiss-396	73	12	studies	study	NOUN
ajiss-396	73	13	examine	examine	VERB
ajiss-396	73	14	the	the	DET
ajiss-396	73	15	internal	internal	ADJ
ajiss-396	73	16	control	control	NOUN
ajiss-396	73	17	systems	system	NOUN
ajiss-396	73	18	of	of	ADP
ajiss-396	73	19	mosques	mosque	NOUN
ajiss-396	73	20	,	,	PUNCT
ajiss-396	73	21	this	this	DET
ajiss-396	73	22	choice	choice	NOUN
ajiss-396	73	23	is	be	AUX
ajiss-396	73	24	fitting	fitting	ADJ
ajiss-396	73	25	.	.	PUNCT
ajiss-396	74	1	most	most	ADV
ajiss-396	74	2	importantly	importantly	ADV
ajiss-396	74	3	,	,	PUNCT
ajiss-396	74	4	given	give	VERB
ajiss-396	74	5	that	that	SCONJ
ajiss-396	74	6	state	state	NOUN
ajiss-396	74	7	mosques	mosque	NOUN
ajiss-396	74	8	are	be	AUX
ajiss-396	74	9	public	public	ADJ
ajiss-396	74	10	-	-	PUNCT
ajiss-396	74	11	sector	sector	NOUN
ajiss-396	74	12	organizations	organization	NOUN
ajiss-396	74	13	,	,	PUNCT
ajiss-396	74	14	it	it	PRON
ajiss-396	74	15	would	would	AUX
ajiss-396	74	16	be	be	AUX
ajiss-396	74	17	useful	useful	ADJ
ajiss-396	74	18	to	to	PART
ajiss-396	74	19	ascertain	ascertain	VERB
ajiss-396	74	20	whether	whether	SCONJ
ajiss-396	74	21	or	or	CCONJ
ajiss-396	74	22	not	not	PART
ajiss-396	74	23	they	they	PRON
ajiss-396	74	24	have	have	VERB
ajiss-396	74	25	proper	proper	ADJ
ajiss-396	74	26	internal	internal	ADJ
ajiss-396	74	27	control	control	NOUN
ajiss-396	74	28	procedures	procedure	NOUN
ajiss-396	74	29	in	in	ADP
ajiss-396	74	30	place	place	NOUN
ajiss-396	74	31	.	.	PUNCT
ajiss-396	75	1	table	table	NOUN
ajiss-396	75	2	1	1	NUM
ajiss-396	75	3	provides	provide	VERB
ajiss-396	75	4	a	a	DET
ajiss-396	75	5	list	list	NOUN
ajiss-396	75	6	of	of	ADP
ajiss-396	75	7	west	west	PROPN
ajiss-396	75	8	malaysia	malaysia	PROPN
ajiss-396	75	9	’s	’s	PART
ajiss-396	75	10	state	state	NOUN
ajiss-396	75	11	mosques	mosques	PROPN
ajiss-396	75	12	.	.	PUNCT
ajiss-396	76	1	state	state	NOUN
ajiss-396	76	2	governments	government	NOUN
ajiss-396	76	3	manage	manage	VERB
ajiss-396	76	4	state	state	NOUN
ajiss-396	76	5	mosques	mosque	NOUN
ajiss-396	76	6	through	through	ADP
ajiss-396	76	7	the	the	DET
ajiss-396	76	8	relevant	relevant	ADJ
ajiss-396	76	9	agencies	agency	NOUN
ajiss-396	76	10	and	and	CCONJ
ajiss-396	76	11	also	also	ADV
ajiss-396	76	12	finance	finance	VERB
ajiss-396	76	13	their	their	PRON
ajiss-396	76	14	staff	staff	NOUN
ajiss-396	76	15	and	and	CCONJ
ajiss-396	76	16	operational	operational	ADJ
ajiss-396	76	17	costs	cost	NOUN
ajiss-396	76	18	.	.	PUNCT
ajiss-396	77	1	any	any	DET
ajiss-396	77	2	donations	donation	NOUN
ajiss-396	77	3	received	receive	VERB
ajiss-396	77	4	from	from	ADP
ajiss-396	77	5	the	the	DET
ajiss-396	77	6	public	public	NOUN
ajiss-396	77	7	are	be	AUX
ajiss-396	77	8	used	use	VERB
ajiss-396	77	9	to	to	PART
ajiss-396	77	10	finance	finance	VERB
ajiss-396	77	11	part	part	NOUN
ajiss-396	77	12	of	of	ADP
ajiss-396	77	13	the	the	DET
ajiss-396	77	14	mosque	mosque	NOUN
ajiss-396	77	15	’s	’s	PART
ajiss-396	77	16	religious	religious	ADJ
ajiss-396	77	17	and	and	CCONJ
ajiss-396	77	18	social	social	ADJ
ajiss-396	77	19	activities	activity	NOUN
ajiss-396	77	20	.	.	PUNCT
ajiss-396	78	1	although	although	SCONJ
ajiss-396	78	2	most	most	ADJ
ajiss-396	78	3	state	state	NOUN
ajiss-396	78	4	mosques	mosques	PROPN
ajiss-396	78	5	appoint	appoint	VERB
ajiss-396	78	6	mosque	mosque	ADJ
ajiss-396	78	7	committees	committee	NOUN
ajiss-396	78	8	to	to	PART
ajiss-396	78	9	manage	manage	VERB
ajiss-396	78	10	their	their	PRON
ajiss-396	78	11	operations	operation	NOUN
ajiss-396	78	12	,	,	PUNCT
ajiss-396	78	13	such	such	ADJ
ajiss-396	78	14	committees	committee	NOUN
ajiss-396	78	15	do	do	AUX
ajiss-396	78	16	not	not	PART
ajiss-396	78	17	normally	normally	ADV
ajiss-396	78	18	play	play	VERB
ajiss-396	78	19	an	an	DET
ajiss-396	78	20	active	active	ADJ
ajiss-396	78	21	role	role	NOUN
ajiss-396	78	22	when	when	SCONJ
ajiss-396	78	23	it	it	PRON
ajiss-396	78	24	comes	come	VERB
ajiss-396	78	25	to	to	ADP
ajiss-396	78	26	managing	manage	VERB
ajiss-396	78	27	the	the	DET
ajiss-396	78	28	mosques	mosque	NOUN
ajiss-396	78	29	’	'	PUNCT
ajiss-396	78	30	funds	fund	NOUN
ajiss-396	78	31	.	.	PUNCT
ajiss-396	79	1	sulaiman	sulaiman	PROPN
ajiss-396	79	2	,	,	PUNCT
ajiss-396	79	3	siraj	siraj	PROPN
ajiss-396	79	4	,	,	PUNCT
ajiss-396	79	5	and	and	CCONJ
ajiss-396	79	6	ibrahim	ibrahim	PROPN
ajiss-396	79	7	:	:	PUNCT
ajiss-396	79	8	internal	internal	ADJ
ajiss-396	79	9	control	control	NOUN
ajiss-396	79	10	systems	system	NOUN
ajiss-396	79	11	67	67	NUM
ajiss-396	79	12	pdf	pdf	NOUN
ajiss-396	79	13	created	create	VERB
ajiss-396	79	14	with	with	ADP
ajiss-396	79	15	pdffactory	pdffactory	ADJ
ajiss-396	79	16	trial	trial	NOUN
ajiss-396	79	17	version	version	NOUN
ajiss-396	79	18	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	79	19	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	79	20	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	79	21	table	table	NOUN
ajiss-396	79	22	1	1	NUM
ajiss-396	79	23	:	:	PUNCT
ajiss-396	79	24	state	state	NOUN
ajiss-396	79	25	mosques	mosque	NOUN
ajiss-396	79	26	in	in	ADP
ajiss-396	79	27	west	west	PROPN
ajiss-396	79	28	malaysia	malaysia	PROPN
ajiss-396	80	1	no	no	INTJ
ajiss-396	80	2	.	.	PUNCT
ajiss-396	81	1	state	state	NOUN
ajiss-396	81	2	name	name	NOUN
ajiss-396	81	3	of	of	ADP
ajiss-396	81	4	state	state	NOUN
ajiss-396	81	5	mosque	mosque	NOUN
ajiss-396	81	6	1	1	NUM
ajiss-396	81	7	.	.	PUNCT
ajiss-396	82	1	perlis	perlis	PROPN
ajiss-396	82	2	masjid	masjid	PROPN
ajiss-396	82	3	negeri	negeri	PROPN
ajiss-396	82	4	perlis	perlis	PROPN
ajiss-396	82	5	2	2	NUM
ajiss-396	82	6	.	.	PUNCT
ajiss-396	83	1	kedah	kedah	PROPN
ajiss-396	83	2	masjid	masjid	PROPN
ajiss-396	83	3	zahir	zahir	PROPN
ajiss-396	83	4	3	3	X
ajiss-396	83	5	.	.	PUNCT
ajiss-396	83	6	perak	perak	PROPN
ajiss-396	83	7	masjid	masjid	PROPN
ajiss-396	83	8	sultan	sultan	PROPN
ajiss-396	83	9	idris	idris	PROPN
ajiss-396	83	10	shah	shah	PROPN
ajiss-396	83	11	ii	ii	PROPN
ajiss-396	83	12	4	4	NUM
ajiss-396	83	13	.	.	PUNCT
ajiss-396	83	14	selangor	selangor	PROPN
ajiss-396	83	15	masjid	masjid	PROPN
ajiss-396	83	16	sultan	sultan	PROPN
ajiss-396	83	17	salahuddin	salahuddin	PROPN
ajiss-396	83	18	abdul	abdul	PROPN
ajiss-396	83	19	aziz	aziz	PROPN
ajiss-396	83	20	shah	shah	PROPN
ajiss-396	83	21	5	5	X
ajiss-396	83	22	.	.	PUNCT
ajiss-396	84	1	negri	negri	PROPN
ajiss-396	84	2	sembilan	sembilan	PROPN
ajiss-396	84	3	masjid	masjid	PROPN
ajiss-396	84	4	negeri	negeri	PROPN
ajiss-396	84	5	negri	negri	PROPN
ajiss-396	84	6	sembilan	sembilan	PROPN
ajiss-396	84	7	6	6	NUM
ajiss-396	84	8	.	.	PUNCT
ajiss-396	84	9	malacca	malacca	PROPN
ajiss-396	84	10	masjid	masjid	PROPN
ajiss-396	85	1	al	al	PROPN
ajiss-396	85	2	azim	azim	PROPN
ajiss-396	85	3	7	7	PROPN
ajiss-396	85	4	.	.	PUNCT
ajiss-396	85	5	johor	johor	PROPN
ajiss-396	85	6	masjid	masjid	PROPN
ajiss-396	85	7	sultan	sultan	PROPN
ajiss-396	85	8	abu	abu	PROPN
ajiss-396	85	9	bakar	bakar	PROPN
ajiss-396	85	10	8	8	PROPN
ajiss-396	85	11	.	.	PUNCT
ajiss-396	86	1	pahang	pahang	PROPN
ajiss-396	86	2	masjid	masjid	PROPN
ajiss-396	86	3	sultan	sultan	PROPN
ajiss-396	86	4	ahmad	ahmad	PROPN
ajiss-396	86	5	shah	shah	PROPN
ajiss-396	86	6	ke	ke	PROPN
ajiss-396	86	7	2	2	NUM
ajiss-396	86	8	9	9	NUM
ajiss-396	86	9	.	.	PUNCT
ajiss-396	87	1	terengganu	terengganu	PROPN
ajiss-396	87	2	masjid	masjid	PROPN
ajiss-396	87	3	abidin	abidin	PROPN
ajiss-396	87	4	10	10	NUM
ajiss-396	87	5	.	.	PUNCT
ajiss-396	88	1	kelantan	kelantan	PROPN
ajiss-396	88	2	masjid	masjid	PROPN
ajiss-396	88	3	muhammadi	muhammadi	VERB
ajiss-396	88	4	11	11	NUM
ajiss-396	88	5	.	.	PUNCT
ajiss-396	89	1	penang	penang	PROPN
ajiss-396	89	2	masjid	masjid	PROPN
ajiss-396	89	3	negeri	negeri	PROPN
ajiss-396	89	4	pulau	pulau	PROPN
ajiss-396	89	5	pinang	pinang	PROPN
ajiss-396	89	6	12	12	NUM
ajiss-396	89	7	.	.	PUNCT
ajiss-396	90	1	federal	federal	ADJ
ajiss-396	90	2	territory	territory	NOUN
ajiss-396	90	3	masjid	masjid	NOUN
ajiss-396	90	4	wilayah	wilayah	NOUN
ajiss-396	90	5	managing	manage	VERB
ajiss-396	90	6	state	state	NOUN
ajiss-396	90	7	mosques	mosque	NOUN
ajiss-396	90	8	.	.	PUNCT
ajiss-396	91	1	traditionally	traditionally	ADV
ajiss-396	91	2	,	,	PUNCT
ajiss-396	91	3	churches	church	NOUN
ajiss-396	91	4	and	and	CCONJ
ajiss-396	91	5	other	other	ADJ
ajiss-396	91	6	religious	religious	ADJ
ajiss-396	91	7	organizations	organization	NOUN
ajiss-396	91	8	are	be	AUX
ajiss-396	91	9	managed	manage	VERB
ajiss-396	91	10	by	by	ADP
ajiss-396	91	11	people	people	NOUN
ajiss-396	91	12	from	from	ADP
ajiss-396	91	13	diverse	diverse	ADJ
ajiss-396	91	14	educational	educational	ADJ
ajiss-396	91	15	backgrounds	background	NOUN
ajiss-396	91	16	who	who	PRON
ajiss-396	91	17	have	have	VERB
ajiss-396	91	18	very	very	ADV
ajiss-396	91	19	little	little	ADJ
ajiss-396	91	20	knowledge	knowledge	NOUN
ajiss-396	91	21	of	of	ADP
ajiss-396	91	22	management	management	NOUN
ajiss-396	91	23	or	or	CCONJ
ajiss-396	91	24	accounting	accounting	NOUN
ajiss-396	91	25	.	.	PUNCT
ajiss-396	92	1	these	these	DET
ajiss-396	92	2	organizations	organization	NOUN
ajiss-396	92	3	are	be	AUX
ajiss-396	92	4	run	run	VERB
ajiss-396	92	5	by	by	ADP
ajiss-396	92	6	governing	govern	VERB
ajiss-396	92	7	boards	board	NOUN
ajiss-396	92	8	or	or	CCONJ
ajiss-396	92	9	committees	committee	NOUN
ajiss-396	92	10	whose	whose	DET
ajiss-396	92	11	members	member	NOUN
ajiss-396	92	12	do	do	AUX
ajiss-396	92	13	not	not	PART
ajiss-396	92	14	always	always	ADV
ajiss-396	92	15	know	know	VERB
ajiss-396	92	16	their	their	PRON
ajiss-396	92	17	responsibilities	responsibility	NOUN
ajiss-396	92	18	and	and	CCONJ
ajiss-396	92	19	who	who	PRON
ajiss-396	92	20	are	be	AUX
ajiss-396	92	21	often	often	ADV
ajiss-396	92	22	insufficiently	insufficiently	ADV
ajiss-396	92	23	informed	inform	VERB
ajiss-396	92	24	about	about	ADP
ajiss-396	92	25	the	the	DET
ajiss-396	92	26	organizations.11	organizations.11	ADJ
ajiss-396	92	27	perhaps	perhaps	ADV
ajiss-396	92	28	the	the	DET
ajiss-396	92	29	same	same	ADJ
ajiss-396	92	30	can	can	AUX
ajiss-396	92	31	be	be	AUX
ajiss-396	92	32	said	say	VERB
ajiss-396	92	33	of	of	ADP
ajiss-396	92	34	mosques	mosque	NOUN
ajiss-396	92	35	in	in	ADP
ajiss-396	92	36	malaysia	malaysia	PROPN
ajiss-396	92	37	.	.	PUNCT
ajiss-396	93	1	here	here	ADV
ajiss-396	93	2	,	,	PUNCT
ajiss-396	93	3	two	two	NUM
ajiss-396	93	4	groups	group	NOUN
ajiss-396	93	5	of	of	ADP
ajiss-396	93	6	people	people	NOUN
ajiss-396	93	7	are	be	AUX
ajiss-396	93	8	entrusted	entrust	VERB
ajiss-396	93	9	with	with	ADP
ajiss-396	93	10	managing	manage	VERB
ajiss-396	93	11	state	state	NOUN
ajiss-396	93	12	mosques	mosque	NOUN
ajiss-396	93	13	.	.	PUNCT
ajiss-396	94	1	the	the	DET
ajiss-396	94	2	first	first	ADJ
ajiss-396	94	3	group	group	NOUN
ajiss-396	94	4	consists	consist	VERB
ajiss-396	94	5	of	of	ADP
ajiss-396	94	6	salaried	salary	VERB
ajiss-396	94	7	individuals	individual	NOUN
ajiss-396	94	8	employed	employ	VERB
ajiss-396	94	9	by	by	ADP
ajiss-396	94	10	the	the	DET
ajiss-396	94	11	government	government	NOUN
ajiss-396	94	12	,	,	PUNCT
ajiss-396	94	13	namely	namely	ADV
ajiss-396	94	14	,	,	PUNCT
ajiss-396	94	15	the	the	DET
ajiss-396	94	16	mosque	mosque	NOUN
ajiss-396	94	17	’s	’s	PART
ajiss-396	94	18	officers	officer	NOUN
ajiss-396	94	19	,	,	PUNCT
ajiss-396	94	20	who	who	PRON
ajiss-396	94	21	are	be	AUX
ajiss-396	94	22	generally	generally	ADV
ajiss-396	94	23	appointed	appoint	VERB
ajiss-396	94	24	by	by	ADP
ajiss-396	94	25	the	the	DET
ajiss-396	94	26	ird	ird	PROPN
ajiss-396	94	27	or	or	CCONJ
ajiss-396	94	28	the	the	DET
ajiss-396	94	29	irc	irc	NOUN
ajiss-396	94	30	.	.	PUNCT
ajiss-396	95	1	usually	usually	ADV
ajiss-396	95	2	,	,	PUNCT
ajiss-396	95	3	these	these	PRON
ajiss-396	95	4	are	be	AUX
ajiss-396	95	5	the	the	DET
ajiss-396	95	6	imam	imam	NOUN
ajiss-396	95	7	besar	besar	PROPN
ajiss-396	95	8	(	(	PUNCT
ajiss-396	95	9	chief	chief	ADJ
ajiss-396	95	10	cleric	cleric	NOUN
ajiss-396	95	11	)	)	PUNCT
ajiss-396	95	12	,	,	PUNCT
ajiss-396	95	13	the	the	DET
ajiss-396	95	14	imam	imam	NOUN
ajiss-396	95	15	(	(	PUNCT
ajiss-396	95	16	cleric	cleric	NOUN
ajiss-396	95	17	)	)	PUNCT
ajiss-396	95	18	,	,	PUNCT
ajiss-396	95	19	the	the	DET
ajiss-396	95	20	khatib	khatib	PROPN
ajiss-396	95	21	(	(	PUNCT
ajiss-396	95	22	friday	friday	PROPN
ajiss-396	95	23	sermon	sermon	PROPN
ajiss-396	95	24	reader	reader	PROPN
ajiss-396	95	25	)	)	PUNCT
ajiss-396	95	26	,	,	PUNCT
ajiss-396	95	27	the	the	DET
ajiss-396	95	28	bilal	bilal	PROPN
ajiss-396	95	29	(	(	PUNCT
ajiss-396	95	30	muezzin	muezzin	NOUN
ajiss-396	95	31	)	)	PUNCT
ajiss-396	95	32	,	,	PUNCT
ajiss-396	95	33	and	and	CCONJ
ajiss-396	95	34	the	the	DET
ajiss-396	95	35	siak	siak	PROPN
ajiss-396	95	36	(	(	PUNCT
ajiss-396	95	37	mosque	mosque	PROPN
ajiss-396	95	38	keeper	keeper	PROPN
ajiss-396	95	39	)	)	PUNCT
ajiss-396	95	40	who	who	PRON
ajiss-396	95	41	,	,	PUNCT
ajiss-396	95	42	in	in	ADP
ajiss-396	95	43	general	general	ADJ
ajiss-396	95	44	,	,	PUNCT
ajiss-396	95	45	perform	perform	VERB
ajiss-396	95	46	only	only	ADV
ajiss-396	95	47	religious	religious	ADJ
ajiss-396	95	48	duties	duty	NOUN
ajiss-396	95	49	.	.	PUNCT
ajiss-396	96	1	the	the	DET
ajiss-396	96	2	sole	sole	ADJ
ajiss-396	96	3	exception	exception	NOUN
ajiss-396	96	4	is	be	AUX
ajiss-396	96	5	the	the	DET
ajiss-396	96	6	siak	siak	PROPN
ajiss-396	96	7	,	,	PUNCT
ajiss-396	96	8	who	who	PRON
ajiss-396	96	9	looks	look	VERB
ajiss-396	96	10	after	after	ADP
ajiss-396	96	11	the	the	DET
ajiss-396	96	12	mosque	mosque	PROPN
ajiss-396	96	13	’s	’s	PART
ajiss-396	96	14	cleanliness	cleanliness	NOUN
ajiss-396	96	15	.	.	PUNCT
ajiss-396	97	1	the	the	DET
ajiss-396	97	2	other	other	ADJ
ajiss-396	97	3	officers	officer	NOUN
ajiss-396	97	4	are	be	AUX
ajiss-396	97	5	responsible	responsible	ADJ
ajiss-396	97	6	for	for	ADP
ajiss-396	97	7	ensuring	ensure	VERB
ajiss-396	97	8	that	that	SCONJ
ajiss-396	97	9	the	the	DET
ajiss-396	97	10	mosque	mosque	NOUN
ajiss-396	97	11	’s	’s	PART
ajiss-396	97	12	programs	program	NOUN
ajiss-396	97	13	and	and	CCONJ
ajiss-396	97	14	activities	activity	NOUN
ajiss-396	97	15	are	be	AUX
ajiss-396	97	16	properly	properly	ADV
ajiss-396	97	17	organized	organize	VERB
ajiss-396	97	18	and	and	CCONJ
ajiss-396	97	19	other	other	ADJ
ajiss-396	97	20	specific	specific	ADJ
ajiss-396	97	21	duties	duty	NOUN
ajiss-396	97	22	.	.	PUNCT
ajiss-396	98	1	the	the	DET
ajiss-396	98	2	second	second	ADJ
ajiss-396	98	3	group	group	NOUN
ajiss-396	98	4	,	,	PUNCT
ajiss-396	98	5	the	the	DET
ajiss-396	98	6	mosque	mosque	PROPN
ajiss-396	98	7	committee	committee	PROPN
ajiss-396	98	8	,	,	PUNCT
ajiss-396	98	9	is	be	AUX
ajiss-396	98	10	comprised	comprise	VERB
ajiss-396	98	11	of	of	ADP
ajiss-396	98	12	religious	religious	ADJ
ajiss-396	98	13	officials	official	NOUN
ajiss-396	98	14	from	from	ADP
ajiss-396	98	15	both	both	CCONJ
ajiss-396	98	16	the	the	DET
ajiss-396	98	17	irc	irc	NOUN
ajiss-396	98	18	and	and	CCONJ
ajiss-396	98	19	the	the	DET
ajiss-396	98	20	ird	ird	PROPN
ajiss-396	98	21	,	,	PUNCT
ajiss-396	98	22	as	as	ADV
ajiss-396	98	23	well	well	ADV
ajiss-396	98	24	as	as	ADP
ajiss-396	98	25	representatives	representative	NOUN
ajiss-396	98	26	from	from	ADP
ajiss-396	98	27	various	various	ADJ
ajiss-396	98	28	government	government	NOUN
ajiss-396	98	29	agencies	agency	NOUN
ajiss-396	98	30	,	,	PUNCT
ajiss-396	98	31	who	who	PRON
ajiss-396	98	32	serve	serve	VERB
ajiss-396	98	33	voluntarily	voluntarily	ADV
ajiss-396	98	34	.	.	PUNCT
ajiss-396	99	1	generally	generally	ADV
ajiss-396	99	2	,	,	PUNCT
ajiss-396	99	3	malaysia	malaysia	PROPN
ajiss-396	99	4	’s	’s	PART
ajiss-396	99	5	state	state	NOUN
ajiss-396	99	6	mosques	mosque	NOUN
ajiss-396	99	7	are	be	AUX
ajiss-396	99	8	not	not	PART
ajiss-396	99	9	autonomous	autonomous	ADJ
ajiss-396	99	10	with	with	ADP
ajiss-396	99	11	regards	regard	NOUN
ajiss-396	99	12	to	to	ADP
ajiss-396	99	13	managing	manage	VERB
ajiss-396	99	14	their	their	PRON
ajiss-396	99	15	financial	financial	ADJ
ajiss-396	99	16	affairs	affair	NOUN
ajiss-396	99	17	.	.	PUNCT
ajiss-396	100	1	their	their	PRON
ajiss-396	100	2	funds	fund	NOUN
ajiss-396	100	3	come	come	VERB
ajiss-396	100	4	from	from	ADP
ajiss-396	100	5	two	two	NUM
ajiss-396	100	6	sources	source	NOUN
ajiss-396	100	7	:	:	PUNCT
ajiss-396	100	8	state	state	NOUN
ajiss-396	100	9	government	government	NOUN
ajiss-396	100	10	allocations	allocation	NOUN
ajiss-396	100	11	and	and	CCONJ
ajiss-396	100	12	public	public	ADJ
ajiss-396	100	13	donations	donation	NOUN
ajiss-396	100	14	.	.	PUNCT
ajiss-396	101	1	through	through	ADP
ajiss-396	101	2	interviews	interview	NOUN
ajiss-396	101	3	with	with	ADP
ajiss-396	101	4	the	the	DET
ajiss-396	101	5	68	68	NUM
ajiss-396	101	6	the	the	DET
ajiss-396	101	7	american	american	ADJ
ajiss-396	101	8	journal	journal	PROPN
ajiss-396	101	9	of	of	ADP
ajiss-396	101	10	islamic	islamic	ADJ
ajiss-396	101	11	social	social	PROPN
ajiss-396	101	12	sciences	sciences	PROPN
ajiss-396	101	13	25:1	25:1	NUM
ajiss-396	101	14	pdf	pdf	NOUN
ajiss-396	101	15	created	create	VERB
ajiss-396	101	16	with	with	ADP
ajiss-396	101	17	pdffactory	pdffactory	ADJ
ajiss-396	101	18	trial	trial	NOUN
ajiss-396	101	19	version	version	NOUN
ajiss-396	101	20	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	101	21	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	101	22	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	101	23	relevant	relevant	ADJ
ajiss-396	101	24	officers	officer	NOUN
ajiss-396	101	25	,	,	PUNCT
ajiss-396	101	26	we	we	PRON
ajiss-396	101	27	ascertained	ascertain	VERB
ajiss-396	101	28	that	that	SCONJ
ajiss-396	101	29	funds	fund	NOUN
ajiss-396	101	30	from	from	ADP
ajiss-396	101	31	donations	donation	NOUN
ajiss-396	101	32	constitute	constitute	VERB
ajiss-396	101	33	a	a	DET
ajiss-396	101	34	mere	mere	ADJ
ajiss-396	101	35	10	10	NUM
ajiss-396	101	36	to	to	PART
ajiss-396	101	37	20	20	NUM
ajiss-396	101	38	percent	percent	NOUN
ajiss-396	101	39	of	of	ADP
ajiss-396	101	40	the	the	DET
ajiss-396	101	41	funds	fund	NOUN
ajiss-396	101	42	received	receive	VERB
ajiss-396	101	43	from	from	ADP
ajiss-396	101	44	the	the	DET
ajiss-396	101	45	state	state	NOUN
ajiss-396	101	46	government.12	government.12	PROPN
ajiss-396	101	47	the	the	DET
ajiss-396	101	48	latter	latter	ADJ
ajiss-396	101	49	funds	fund	NOUN
ajiss-396	101	50	are	be	AUX
ajiss-396	101	51	used	use	VERB
ajiss-396	101	52	mainly	mainly	ADV
ajiss-396	101	53	to	to	PART
ajiss-396	101	54	maintain	maintain	VERB
ajiss-396	101	55	the	the	DET
ajiss-396	101	56	mosques	mosque	NOUN
ajiss-396	101	57	and	and	CCONJ
ajiss-396	101	58	conduct	conduct	VERB
ajiss-396	101	59	religious	religious	ADJ
ajiss-396	101	60	activities	activity	NOUN
ajiss-396	101	61	;	;	PUNCT
ajiss-396	101	62	public	public	ADJ
ajiss-396	101	63	donations	donation	NOUN
ajiss-396	101	64	are	be	AUX
ajiss-396	101	65	used	use	VERB
ajiss-396	101	66	to	to	PART
ajiss-396	101	67	finance	finance	VERB
ajiss-396	101	68	some	some	DET
ajiss-396	101	69	religious	religious	ADJ
ajiss-396	101	70	and	and	CCONJ
ajiss-396	101	71	social	social	ADJ
ajiss-396	101	72	activities	activity	NOUN
ajiss-396	101	73	that	that	PRON
ajiss-396	101	74	are	be	AUX
ajiss-396	101	75	not	not	PART
ajiss-396	101	76	funded	fund	VERB
ajiss-396	101	77	by	by	ADP
ajiss-396	101	78	the	the	DET
ajiss-396	101	79	government	government	NOUN
ajiss-396	101	80	.	.	PUNCT
ajiss-396	102	1	a	a	DET
ajiss-396	102	2	good	good	ADJ
ajiss-396	102	3	example	example	NOUN
ajiss-396	102	4	of	of	ADP
ajiss-396	102	5	this	this	PRON
ajiss-396	102	6	is	be	AUX
ajiss-396	102	7	the	the	DET
ajiss-396	102	8	mosque	mosque	ADV
ajiss-396	102	9	-	-	PUNCT
ajiss-396	102	10	sponsored	sponsor	VERB
ajiss-396	102	11	feast	feast	NOUN
ajiss-396	102	12	and	and	CCONJ
ajiss-396	102	13	prayers	prayer	NOUN
ajiss-396	102	14	for	for	ADP
ajiss-396	102	15	those	those	PRON
ajiss-396	102	16	of	of	ADP
ajiss-396	102	17	its	its	PRON
ajiss-396	102	18	members	member	NOUN
ajiss-396	102	19	who	who	PRON
ajiss-396	102	20	are	be	AUX
ajiss-396	102	21	undertaking	undertake	VERB
ajiss-396	102	22	the	the	DET
ajiss-396	102	23	hajj	hajj	NOUN
ajiss-396	102	24	.	.	PUNCT
ajiss-396	103	1	since	since	SCONJ
ajiss-396	103	2	the	the	DET
ajiss-396	103	3	funds	fund	NOUN
ajiss-396	103	4	are	be	AUX
ajiss-396	103	5	derived	derive	VERB
ajiss-396	103	6	from	from	ADP
ajiss-396	103	7	two	two	NUM
ajiss-396	103	8	different	different	ADJ
ajiss-396	103	9	sources	source	NOUN
ajiss-396	103	10	,	,	PUNCT
ajiss-396	103	11	the	the	DET
ajiss-396	103	12	relevant	relevant	ADJ
ajiss-396	103	13	administrative	administrative	ADJ
ajiss-396	103	14	procedures	procedure	NOUN
ajiss-396	103	15	also	also	ADV
ajiss-396	103	16	differ	differ	VERB
ajiss-396	103	17	.	.	PUNCT
ajiss-396	104	1	the	the	DET
ajiss-396	104	2	state	state	NOUN
ajiss-396	104	3	ird	ird	PROPN
ajiss-396	104	4	administers	administer	VERB
ajiss-396	104	5	those	those	DET
ajiss-396	104	6	funds	fund	NOUN
ajiss-396	104	7	allocated	allocate	VERB
ajiss-396	104	8	by	by	ADP
ajiss-396	104	9	the	the	DET
ajiss-396	104	10	state	state	NOUN
ajiss-396	104	11	government	government	NOUN
ajiss-396	104	12	,	,	PUNCT
ajiss-396	104	13	while	while	SCONJ
ajiss-396	104	14	the	the	DET
ajiss-396	104	15	state	state	NOUN
ajiss-396	104	16	mosque	mosque	PROPN
ajiss-396	104	17	committee	committee	PROPN
ajiss-396	104	18	manages	manage	VERB
ajiss-396	104	19	the	the	DET
ajiss-396	104	20	public	public	ADJ
ajiss-396	104	21	donations	donation	NOUN
ajiss-396	104	22	.	.	PUNCT
ajiss-396	105	1	however	however	ADV
ajiss-396	105	2	,	,	PUNCT
ajiss-396	105	3	as	as	SCONJ
ajiss-396	105	4	r.	r.	PROPN
ajiss-396	105	5	k.	k.	PROPN
ajiss-396	105	6	edwards	edwards	PROPN
ajiss-396	105	7	suggested	suggest	VERB
ajiss-396	105	8	,	,	PUNCT
ajiss-396	105	9	it	it	PRON
ajiss-396	105	10	is	be	AUX
ajiss-396	105	11	very	very	ADV
ajiss-396	105	12	difficult	difficult	ADJ
ajiss-396	105	13	for	for	SCONJ
ajiss-396	105	14	the	the	DET
ajiss-396	105	15	religious	religious	ADJ
ajiss-396	105	16	organizations	organization	NOUN
ajiss-396	105	17	to	to	PART
ajiss-396	105	18	implement	implement	VERB
ajiss-396	105	19	the	the	DET
ajiss-396	105	20	appropriate	appropriate	ADJ
ajiss-396	105	21	segregation	segregation	NOUN
ajiss-396	105	22	of	of	ADP
ajiss-396	105	23	duties	duty	NOUN
ajiss-396	105	24	and	and	CCONJ
ajiss-396	105	25	a	a	DET
ajiss-396	105	26	proper	proper	ADJ
ajiss-396	105	27	system	system	NOUN
ajiss-396	105	28	of	of	ADP
ajiss-396	105	29	internal	internal	ADJ
ajiss-396	105	30	controls	control	NOUN
ajiss-396	105	31	,	,	PUNCT
ajiss-396	105	32	given	give	VERB
ajiss-396	105	33	their	their	PRON
ajiss-396	105	34	limited	limited	ADJ
ajiss-396	105	35	funds.13	funds.13	NOUN
ajiss-396	105	36	this	this	DET
ajiss-396	105	37	may	may	AUX
ajiss-396	105	38	,	,	PUNCT
ajiss-396	105	39	in	in	ADP
ajiss-396	105	40	turn	turn	NOUN
ajiss-396	105	41	,	,	PUNCT
ajiss-396	105	42	lead	lead	VERB
ajiss-396	105	43	to	to	ADP
ajiss-396	105	44	a	a	DET
ajiss-396	105	45	misappropriation	misappropriation	NOUN
ajiss-396	105	46	of	of	ADP
ajiss-396	105	47	funds	fund	NOUN
ajiss-396	105	48	.	.	PUNCT
ajiss-396	106	1	accountability	accountability	NOUN
ajiss-396	106	2	.	.	PUNCT
ajiss-396	107	1	given	give	VERB
ajiss-396	107	2	that	that	SCONJ
ajiss-396	107	3	the	the	DET
ajiss-396	107	4	islamic	islamic	ADJ
ajiss-396	107	5	concept	concept	NOUN
ajiss-396	107	6	of	of	ADP
ajiss-396	107	7	accountability	accountability	NOUN
ajiss-396	107	8	differs	differ	VERB
ajiss-396	107	9	from	from	ADP
ajiss-396	107	10	how	how	SCONJ
ajiss-396	107	11	this	this	DET
ajiss-396	107	12	concept	concept	NOUN
ajiss-396	107	13	is	be	AUX
ajiss-396	107	14	generally	generally	ADV
ajiss-396	107	15	understood	understand	VERB
ajiss-396	107	16	in	in	ADP
ajiss-396	107	17	the	the	DET
ajiss-396	107	18	west	west	NOUN
ajiss-396	107	19	,	,	PUNCT
ajiss-396	107	20	it	it	PRON
ajiss-396	107	21	is	be	AUX
ajiss-396	107	22	necessary	necessary	ADJ
ajiss-396	107	23	to	to	PART
ajiss-396	107	24	explore	explore	VERB
ajiss-396	107	25	both	both	PRON
ajiss-396	107	26	of	of	ADP
ajiss-396	107	27	them	they	PRON
ajiss-396	107	28	before	before	ADP
ajiss-396	107	29	describing	describe	VERB
ajiss-396	107	30	the	the	DET
ajiss-396	107	31	internal	internal	ADJ
ajiss-396	107	32	control	control	NOUN
ajiss-396	107	33	systems	system	NOUN
ajiss-396	107	34	established	establish	VERB
ajiss-396	107	35	for	for	ADP
ajiss-396	107	36	mosque	mosque	ADJ
ajiss-396	107	37	funds	fund	NOUN
ajiss-396	107	38	.	.	PUNCT
ajiss-396	108	1	in	in	ADP
ajiss-396	108	2	islam	islam	PROPN
ajiss-396	108	3	,	,	PUNCT
ajiss-396	108	4	accountability	accountability	NOUN
ajiss-396	108	5	is	be	AUX
ajiss-396	108	6	viewed	view	VERB
ajiss-396	108	7	from	from	ADP
ajiss-396	108	8	two	two	NUM
ajiss-396	108	9	perspectives	perspective	NOUN
ajiss-396	108	10	:	:	PUNCT
ajiss-396	108	11	humanity	humanity	NOUN
ajiss-396	108	12	’s	’s	PART
ajiss-396	108	13	accountability	accountability	NOUN
ajiss-396	108	14	to	to	ADP
ajiss-396	108	15	god	god	PROPN
ajiss-396	108	16	and	and	CCONJ
ajiss-396	108	17	humanity	humanity	NOUN
ajiss-396	108	18	’s	’s	PART
ajiss-396	108	19	accountability	accountability	NOUN
ajiss-396	108	20	to	to	ADP
ajiss-396	108	21	other	other	ADJ
ajiss-396	108	22	people	people	NOUN
ajiss-396	108	23	(	(	PUNCT
ajiss-396	108	24	i.e.	i.e.	X
ajiss-396	108	25	,	,	PUNCT
ajiss-396	108	26	society	society	NOUN
ajiss-396	108	27	)	)	PUNCT
ajiss-396	108	28	.	.	PUNCT
ajiss-396	109	1	furthermore	furthermore	ADV
ajiss-396	109	2	,	,	PUNCT
ajiss-396	109	3	accountability	accountability	NOUN
ajiss-396	109	4	is	be	AUX
ajiss-396	109	5	derived	derive	VERB
ajiss-396	109	6	from	from	ADP
ajiss-396	109	7	the	the	DET
ajiss-396	109	8	concept	concept	NOUN
ajiss-396	109	9	of	of	ADP
ajiss-396	109	10	amanah	amanah	PROPN
ajiss-396	109	11	(	(	PUNCT
ajiss-396	109	12	trust),14	trust),14	ADV
ajiss-396	109	13	which	which	PRON
ajiss-396	109	14	,	,	PUNCT
ajiss-396	109	15	in	in	ADP
ajiss-396	109	16	turn	turn	NOUN
ajiss-396	109	17	,	,	PUNCT
ajiss-396	109	18	is	be	AUX
ajiss-396	109	19	related	relate	VERB
ajiss-396	109	20	to	to	ADP
ajiss-396	109	21	another	another	DET
ajiss-396	109	22	important	important	ADJ
ajiss-396	109	23	concept	concept	NOUN
ajiss-396	109	24	:	:	PUNCT
ajiss-396	109	25	khilafah	khilafah	PROPN
ajiss-396	109	26	(	(	PUNCT
ajiss-396	109	27	vicegerency	vicegerency	NOUN
ajiss-396	109	28	)	)	PUNCT
ajiss-396	109	29	.	.	PUNCT
ajiss-396	110	1	thus	thus	ADV
ajiss-396	110	2	,	,	PUNCT
ajiss-396	110	3	people	people	NOUN
ajiss-396	110	4	worship	worship	VERB
ajiss-396	110	5	god	god	PROPN
ajiss-396	110	6	and	and	CCONJ
ajiss-396	110	7	fulfill	fulfill	VERB
ajiss-396	110	8	all	all	PRON
ajiss-396	110	9	of	of	ADP
ajiss-396	110	10	their	their	PRON
ajiss-396	110	11	duties	duty	NOUN
ajiss-396	110	12	as	as	ADP
ajiss-396	110	13	a	a	DET
ajiss-396	110	14	khalifah	khalifah	NOUN
ajiss-396	110	15	(	(	PUNCT
ajiss-396	110	16	vicegerent	vicegerent	NOUN
ajiss-396	110	17	)	)	PUNCT
ajiss-396	110	18	.	.	PUNCT
ajiss-396	111	1	this	this	PRON
ajiss-396	111	2	may	may	AUX
ajiss-396	111	3	be	be	AUX
ajiss-396	111	4	regarded	regard	VERB
ajiss-396	111	5	as	as	ADP
ajiss-396	111	6	their	their	PRON
ajiss-396	111	7	primary	primary	ADJ
ajiss-396	111	8	accountability	accountability	NOUN
ajiss-396	111	9	.	.	PUNCT
ajiss-396	112	1	a	a	DET
ajiss-396	112	2	secondary	secondary	ADJ
ajiss-396	112	3	accountability	accountability	NOUN
ajiss-396	112	4	is	be	AUX
ajiss-396	112	5	established	establish	VERB
ajiss-396	112	6	through	through	ADP
ajiss-396	112	7	a	a	DET
ajiss-396	112	8	contract	contract	NOUN
ajiss-396	112	9	among	among	ADP
ajiss-396	112	10	people	people	NOUN
ajiss-396	112	11	.	.	PUNCT
ajiss-396	113	1	more	more	ADV
ajiss-396	113	2	importantly	importantly	ADV
ajiss-396	113	3	,	,	PUNCT
ajiss-396	113	4	one	one	NUM
ajiss-396	113	5	’s	’s	PART
ajiss-396	113	6	relationship	relationship	NOUN
ajiss-396	113	7	with	with	ADP
ajiss-396	113	8	other	other	ADJ
ajiss-396	113	9	individuals	individual	NOUN
ajiss-396	113	10	mirrors	mirror	VERB
ajiss-396	113	11	one	one	NUM
ajiss-396	113	12	’s	’s	PART
ajiss-396	113	13	relationship	relationship	NOUN
ajiss-396	113	14	with	with	ADP
ajiss-396	113	15	god	god	PROPN
ajiss-396	113	16	.	.	PUNCT
ajiss-396	114	1	simply	simply	ADV
ajiss-396	114	2	put	put	VERB
ajiss-396	114	3	,	,	PUNCT
ajiss-396	114	4	one	one	NUM
ajiss-396	114	5	’s	’s	PART
ajiss-396	114	6	transcendent	transcendent	ADJ
ajiss-396	114	7	accountability	accountability	NOUN
ajiss-396	114	8	to	to	ADP
ajiss-396	114	9	god	god	PROPN
ajiss-396	114	10	is	be	AUX
ajiss-396	114	11	the	the	DET
ajiss-396	114	12	“	"	PUNCT
ajiss-396	114	13	vertical	vertical	ADJ
ajiss-396	114	14	”	"	PUNCT
ajiss-396	114	15	accountability	accountability	NOUN
ajiss-396	114	16	,	,	PUNCT
ajiss-396	114	17	and	and	CCONJ
ajiss-396	114	18	one	one	NUM
ajiss-396	114	19	’s	’s	PART
ajiss-396	114	20	accountability	accountability	NOUN
ajiss-396	114	21	to	to	ADP
ajiss-396	114	22	other	other	ADJ
ajiss-396	114	23	individuals	individual	NOUN
ajiss-396	114	24	constitutes	constitute	VERB
ajiss-396	114	25	the	the	DET
ajiss-396	114	26	“	"	PUNCT
ajiss-396	114	27	horizontal	horizontal	ADJ
ajiss-396	114	28	”	"	PUNCT
ajiss-396	114	29	or	or	CCONJ
ajiss-396	114	30	lateral	lateral	ADJ
ajiss-396	114	31	accountability	accountability	NOUN
ajiss-396	114	32	.	.	PUNCT
ajiss-396	115	1	examples	example	NOUN
ajiss-396	115	2	of	of	ADP
ajiss-396	115	3	the	the	DET
ajiss-396	115	4	latter	latter	ADJ
ajiss-396	115	5	include	include	VERB
ajiss-396	115	6	agency	agency	NOUN
ajiss-396	115	7	contracts	contract	NOUN
ajiss-396	115	8	between	between	ADP
ajiss-396	115	9	owners	owner	NOUN
ajiss-396	115	10	and	and	CCONJ
ajiss-396	115	11	managers	manager	NOUN
ajiss-396	115	12	,	,	PUNCT
ajiss-396	115	13	employers	employer	NOUN
ajiss-396	115	14	and	and	CCONJ
ajiss-396	115	15	employees	employee	NOUN
ajiss-396	115	16	,	,	PUNCT
ajiss-396	115	17	and	and	CCONJ
ajiss-396	115	18	superiors	superior	NOUN
ajiss-396	115	19	and	and	CCONJ
ajiss-396	115	20	subordinates.15	subordinates.15	PROPN
ajiss-396	115	21	additionally	additionally	ADV
ajiss-396	115	22	,	,	PUNCT
ajiss-396	115	23	khilafah	khilafah	PROPN
ajiss-396	115	24	entails	entail	VERB
ajiss-396	115	25	the	the	DET
ajiss-396	115	26	understanding	understanding	NOUN
ajiss-396	115	27	that	that	PRON
ajiss-396	115	28	the	the	DET
ajiss-396	115	29	ownership	ownership	NOUN
ajiss-396	115	30	of	of	ADP
ajiss-396	115	31	resources	resource	NOUN
ajiss-396	115	32	is	be	AUX
ajiss-396	115	33	an	an	DET
ajiss-396	115	34	amanah	amanah	NOUN
ajiss-396	115	35	from	from	ADP
ajiss-396	115	36	god	god	PROPN
ajiss-396	115	37	.	.	PUNCT
ajiss-396	116	1	thus	thus	ADV
ajiss-396	116	2	,	,	PUNCT
ajiss-396	116	3	any	any	DET
ajiss-396	116	4	financial	financial	ADJ
ajiss-396	116	5	resources	resource	NOUN
ajiss-396	116	6	made	make	VERB
ajiss-396	116	7	available	available	ADJ
ajiss-396	116	8	to	to	ADP
ajiss-396	116	9	a	a	DET
ajiss-396	116	10	state	state	NOUN
ajiss-396	116	11	mosque	mosque	PROPN
ajiss-396	116	12	’s	’s	PART
ajiss-396	116	13	management	management	PROPN
ajiss-396	116	14	committee	committee	PROPN
ajiss-396	116	15	constitute	constitute	VERB
ajiss-396	116	16	an	an	DET
ajiss-396	116	17	amanah	amanah	NOUN
ajiss-396	116	18	.	.	PUNCT
ajiss-396	117	1	in	in	ADP
ajiss-396	117	2	our	our	PRON
ajiss-396	117	3	study	study	NOUN
ajiss-396	117	4	,	,	PUNCT
ajiss-396	117	5	the	the	DET
ajiss-396	117	6	relationship	relationship	NOUN
ajiss-396	117	7	that	that	PRON
ajiss-396	117	8	arises	arise	VERB
ajiss-396	117	9	between	between	ADP
ajiss-396	117	10	the	the	DET
ajiss-396	117	11	fund	fund	NOUN
ajiss-396	117	12	providers	provider	NOUN
ajiss-396	117	13	(	(	PUNCT
ajiss-396	117	14	viz	viz	PROPN
ajiss-396	117	15	.	.	PROPN
ajiss-396	117	16	,	,	PUNCT
ajiss-396	117	17	the	the	DET
ajiss-396	117	18	donors	donor	NOUN
ajiss-396	117	19	,	,	PUNCT
ajiss-396	117	20	the	the	DET
ajiss-396	117	21	congregation	congregation	NOUN
ajiss-396	117	22	,	,	PUNCT
ajiss-396	117	23	or	or	CCONJ
ajiss-396	117	24	the	the	DET
ajiss-396	117	25	government	government	NOUN
ajiss-396	117	26	)	)	PUNCT
ajiss-396	117	27	and	and	CCONJ
ajiss-396	117	28	the	the	DET
ajiss-396	117	29	state	state	NOUN
ajiss-396	117	30	mosques	mosques	PROPN
ajiss-396	117	31	’	'	PUNCT
ajiss-396	117	32	management	management	NOUN
ajiss-396	117	33	committees	committee	NOUN
ajiss-396	117	34	are	be	AUX
ajiss-396	117	35	quite	quite	ADV
ajiss-396	117	36	pertinent	pertinent	ADJ
ajiss-396	117	37	.	.	PUNCT
ajiss-396	118	1	state	state	NOUN
ajiss-396	118	2	mosques	mosque	NOUN
ajiss-396	118	3	are	be	AUX
ajiss-396	118	4	funded	fund	VERB
ajiss-396	118	5	by	by	ADP
ajiss-396	118	6	the	the	DET
ajiss-396	118	7	state	state	NOUN
ajiss-396	118	8	governments	government	NOUN
ajiss-396	118	9	,	,	PUNCT
ajiss-396	118	10	except	except	SCONJ
ajiss-396	118	11	for	for	ADP
ajiss-396	118	12	the	the	DET
ajiss-396	118	13	state	state	NOUN
ajiss-396	118	14	mosque	mosque	NOUN
ajiss-396	118	15	of	of	ADP
ajiss-396	118	16	the	the	DET
ajiss-396	118	17	federal	federal	ADJ
ajiss-396	118	18	territory	territory	NOUN
ajiss-396	118	19	(	(	PUNCT
ajiss-396	118	20	funded	fund	VERB
ajiss-396	118	21	by	by	ADP
ajiss-396	118	22	the	the	DET
ajiss-396	118	23	federal	federal	ADJ
ajiss-396	118	24	government	government	NOUN
ajiss-396	118	25	)	)	PUNCT
ajiss-396	118	26	and	and	CCONJ
ajiss-396	118	27	sulaiman	sulaiman	PROPN
ajiss-396	118	28	,	,	PUNCT
ajiss-396	118	29	siraj	siraj	PROPN
ajiss-396	118	30	,	,	PUNCT
ajiss-396	118	31	and	and	CCONJ
ajiss-396	118	32	ibrahim	ibrahim	PROPN
ajiss-396	118	33	:	:	PUNCT
ajiss-396	118	34	internal	internal	ADJ
ajiss-396	118	35	control	control	NOUN
ajiss-396	118	36	systems	system	NOUN
ajiss-396	118	37	69	69	NUM
ajiss-396	118	38	pdf	pdf	NOUN
ajiss-396	118	39	created	create	VERB
ajiss-396	118	40	with	with	ADP
ajiss-396	118	41	pdffactory	pdffactory	ADJ
ajiss-396	118	42	trial	trial	NOUN
ajiss-396	118	43	version	version	NOUN
ajiss-396	118	44	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	118	45	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	118	46	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	118	47	terengganu	terengganu	NOUN
ajiss-396	118	48	(	(	PUNCT
ajiss-396	118	49	funded	fund	VERB
ajiss-396	118	50	by	by	ADP
ajiss-396	118	51	public	public	ADJ
ajiss-396	118	52	donations	donation	NOUN
ajiss-396	118	53	)	)	PUNCT
ajiss-396	118	54	.	.	PUNCT
ajiss-396	119	1	the	the	DET
ajiss-396	119	2	state	state	PROPN
ajiss-396	119	3	treasury	treasury	PROPN
ajiss-396	119	4	department	department	PROPN
ajiss-396	119	5	,	,	PUNCT
ajiss-396	119	6	with	with	ADP
ajiss-396	119	7	the	the	DET
ajiss-396	119	8	assistance	assistance	NOUN
ajiss-396	119	9	of	of	ADP
ajiss-396	119	10	the	the	DET
ajiss-396	119	11	respective	respective	ADJ
ajiss-396	119	12	ird	ird	PROPN
ajiss-396	119	13	,	,	PUNCT
ajiss-396	119	14	manages	manage	VERB
ajiss-396	119	15	the	the	DET
ajiss-396	119	16	funds	fund	NOUN
ajiss-396	119	17	of	of	ADP
ajiss-396	119	18	all	all	DET
ajiss-396	119	19	state	state	NOUN
ajiss-396	119	20	mosques	mosque	NOUN
ajiss-396	119	21	funded	fund	VERB
ajiss-396	119	22	by	by	ADP
ajiss-396	119	23	the	the	DET
ajiss-396	119	24	various	various	ADJ
ajiss-396	119	25	state	state	NOUN
ajiss-396	119	26	governments	government	NOUN
ajiss-396	119	27	.	.	PUNCT
ajiss-396	120	1	accordingly	accordingly	ADV
ajiss-396	120	2	,	,	PUNCT
ajiss-396	120	3	state	state	NOUN
ajiss-396	120	4	mosque	mosque	ADJ
ajiss-396	120	5	committees	committee	NOUN
ajiss-396	120	6	are	be	AUX
ajiss-396	120	7	only	only	ADV
ajiss-396	120	8	responsible	responsible	ADJ
ajiss-396	120	9	for	for	ADP
ajiss-396	120	10	managing	manage	VERB
ajiss-396	120	11	public	public	ADJ
ajiss-396	120	12	donations	donation	NOUN
ajiss-396	120	13	.	.	PUNCT
ajiss-396	121	1	therefore	therefore	ADV
ajiss-396	121	2	,	,	PUNCT
ajiss-396	121	3	their	their	PRON
ajiss-396	121	4	internal	internal	ADJ
ajiss-396	121	5	control	control	NOUN
ajiss-396	121	6	systems	system	NOUN
ajiss-396	121	7	conform	conform	VERB
ajiss-396	121	8	to	to	ADP
ajiss-396	121	9	the	the	DET
ajiss-396	121	10	financial	financial	ADJ
ajiss-396	121	11	management	management	NOUN
ajiss-396	121	12	procedures	procedure	NOUN
ajiss-396	121	13	laid	lay	VERB
ajiss-396	121	14	out	out	ADP
ajiss-396	121	15	in	in	ADP
ajiss-396	121	16	the	the	DET
ajiss-396	121	17	tis	tis	PROPN
ajiss-396	121	18	as	as	ADP
ajiss-396	121	19	regards	regard	NOUN
ajiss-396	121	20	preparing	prepare	VERB
ajiss-396	121	21	annual	annual	ADJ
ajiss-396	121	22	budgets	budget	NOUN
ajiss-396	121	23	,	,	PUNCT
ajiss-396	121	24	disbursing	disburse	VERB
ajiss-396	121	25	funds	fund	NOUN
ajiss-396	121	26	,	,	PUNCT
ajiss-396	121	27	and	and	CCONJ
ajiss-396	121	28	reporting	report	VERB
ajiss-396	121	29	activities.16	activities.16	PROPN
ajiss-396	121	30	another	another	DET
ajiss-396	121	31	important	important	ADJ
ajiss-396	121	32	point	point	NOUN
ajiss-396	121	33	that	that	PRON
ajiss-396	121	34	needs	need	VERB
ajiss-396	121	35	to	to	PART
ajiss-396	121	36	be	be	AUX
ajiss-396	121	37	emphasized	emphasize	VERB
ajiss-396	121	38	here	here	ADV
ajiss-396	121	39	is	be	AUX
ajiss-396	121	40	that	that	SCONJ
ajiss-396	121	41	funds	fund	NOUN
ajiss-396	121	42	allocated	allocate	VERB
ajiss-396	121	43	to	to	ADP
ajiss-396	121	44	state	state	NOUN
ajiss-396	121	45	mosques	mosque	NOUN
ajiss-396	121	46	are	be	AUX
ajiss-396	121	47	based	base	VERB
ajiss-396	121	48	on	on	ADP
ajiss-396	121	49	requests	request	NOUN
ajiss-396	121	50	made	make	VERB
ajiss-396	121	51	by	by	ADP
ajiss-396	121	52	these	these	DET
ajiss-396	121	53	mosques	mosque	NOUN
ajiss-396	121	54	.	.	PUNCT
ajiss-396	122	1	given	give	VERB
ajiss-396	122	2	that	that	SCONJ
ajiss-396	122	3	state	state	NOUN
ajiss-396	122	4	mosques	mosque	NOUN
ajiss-396	122	5	receive	receive	VERB
ajiss-396	122	6	their	their	PRON
ajiss-396	122	7	funds	fund	NOUN
ajiss-396	122	8	from	from	ADP
ajiss-396	122	9	the	the	DET
ajiss-396	122	10	state	state	NOUN
ajiss-396	122	11	governments	government	NOUN
ajiss-396	122	12	,	,	PUNCT
ajiss-396	122	13	mosque	mosque	ADJ
ajiss-396	122	14	committees	committee	NOUN
ajiss-396	122	15	are	be	AUX
ajiss-396	122	16	not	not	PART
ajiss-396	122	17	directly	directly	ADV
ajiss-396	122	18	involved	involve	VERB
ajiss-396	122	19	in	in	ADP
ajiss-396	122	20	financial	financial	ADJ
ajiss-396	122	21	management	management	NOUN
ajiss-396	122	22	.	.	PUNCT
ajiss-396	123	1	in	in	ADP
ajiss-396	123	2	fact	fact	NOUN
ajiss-396	123	3	,	,	PUNCT
ajiss-396	123	4	the	the	DET
ajiss-396	123	5	financial	financial	ADJ
ajiss-396	123	6	controls	control	NOUN
ajiss-396	123	7	related	relate	VERB
ajiss-396	123	8	to	to	ADP
ajiss-396	123	9	budgeting	budgeting	NOUN
ajiss-396	123	10	and	and	CCONJ
ajiss-396	123	11	documenting	document	VERB
ajiss-396	123	12	the	the	DET
ajiss-396	123	13	funds	fund	NOUN
ajiss-396	123	14	’	'	PUNCT
ajiss-396	123	15	disbursement	disbursement	NOUN
ajiss-396	123	16	are	be	AUX
ajiss-396	123	17	handled	handle	VERB
ajiss-396	123	18	by	by	ADP
ajiss-396	123	19	the	the	DET
ajiss-396	123	20	relevant	relevant	ADJ
ajiss-396	123	21	ird	ird	PROPN
ajiss-396	123	22	.	.	PUNCT
ajiss-396	124	1	similarly	similarly	ADV
ajiss-396	124	2	,	,	PUNCT
ajiss-396	124	3	the	the	DET
ajiss-396	124	4	state	state	NOUN
ajiss-396	124	5	treasury	treasury	NOUN
ajiss-396	124	6	handles	handle	VERB
ajiss-396	124	7	such	such	ADJ
ajiss-396	124	8	other	other	ADJ
ajiss-396	124	9	activities	activity	NOUN
ajiss-396	124	10	as	as	ADP
ajiss-396	124	11	accounting	accounting	NOUN
ajiss-396	124	12	,	,	PUNCT
ajiss-396	124	13	recording	recording	NOUN
ajiss-396	124	14	,	,	PUNCT
ajiss-396	124	15	and	and	CCONJ
ajiss-396	124	16	reporting	report	VERB
ajiss-396	124	17	on	on	ADP
ajiss-396	124	18	the	the	DET
ajiss-396	124	19	funds	fund	NOUN
ajiss-396	124	20	’	'	PUNCT
ajiss-396	124	21	disbursement	disbursement	NOUN
ajiss-396	124	22	.	.	PUNCT
ajiss-396	125	1	funds	fund	NOUN
ajiss-396	125	2	collected	collect	VERB
ajiss-396	125	3	from	from	ADP
ajiss-396	125	4	the	the	DET
ajiss-396	125	5	public	public	NOUN
ajiss-396	125	6	are	be	AUX
ajiss-396	125	7	generally	generally	ADV
ajiss-396	125	8	placed	place	VERB
ajiss-396	125	9	under	under	ADP
ajiss-396	125	10	the	the	DET
ajiss-396	125	11	individual	individual	ADJ
ajiss-396	125	12	mosque	mosque	PROPN
ajiss-396	125	13	committee	committee	PROPN
ajiss-396	125	14	’s	’s	PART
ajiss-396	125	15	purview	purview	NOUN
ajiss-396	125	16	,	,	PUNCT
ajiss-396	125	17	which	which	PRON
ajiss-396	125	18	functions	function	NOUN
ajiss-396	125	19	as	as	ADP
ajiss-396	125	20	the	the	DET
ajiss-396	125	21	funds	fund	NOUN
ajiss-396	125	22	’	'	PUNCT
ajiss-396	125	23	trustees	trustee	NOUN
ajiss-396	125	24	and	and	CCONJ
ajiss-396	125	25	has	have	VERB
ajiss-396	125	26	full	full	ADJ
ajiss-396	125	27	authority	authority	NOUN
ajiss-396	125	28	to	to	PART
ajiss-396	125	29	manage	manage	VERB
ajiss-396	125	30	public	public	ADJ
ajiss-396	125	31	donations	donation	NOUN
ajiss-396	125	32	.	.	PUNCT
ajiss-396	126	1	however	however	ADV
ajiss-396	126	2	,	,	PUNCT
ajiss-396	126	3	exceptions	exception	NOUN
ajiss-396	126	4	do	do	AUX
ajiss-396	126	5	occur	occur	VERB
ajiss-396	126	6	.	.	PUNCT
ajiss-396	127	1	for	for	ADP
ajiss-396	127	2	example	example	NOUN
ajiss-396	127	3	,	,	PUNCT
ajiss-396	127	4	the	the	DET
ajiss-396	127	5	state	state	NOUN
ajiss-396	127	6	mosques	mosque	NOUN
ajiss-396	127	7	of	of	ADP
ajiss-396	127	8	selangor	selangor	PROPN
ajiss-396	127	9	and	and	CCONJ
ajiss-396	127	10	kedah	kedah	PROPN
ajiss-396	127	11	are	be	AUX
ajiss-396	127	12	only	only	ADV
ajiss-396	127	13	responsible	responsible	ADJ
ajiss-396	127	14	for	for	ADP
ajiss-396	127	15	collecting	collect	VERB
ajiss-396	127	16	public	public	ADJ
ajiss-396	127	17	donations	donation	NOUN
ajiss-396	127	18	;	;	PUNCT
ajiss-396	127	19	their	their	PRON
ajiss-396	127	20	disbursement	disbursement	NOUN
ajiss-396	127	21	is	be	AUX
ajiss-396	127	22	handled	handle	VERB
ajiss-396	127	23	by	by	ADP
ajiss-396	127	24	the	the	DET
ajiss-396	127	25	state	state	NOUN
ajiss-396	127	26	irc	irc	PROPN
ajiss-396	127	27	.	.	PUNCT
ajiss-396	128	1	in	in	ADP
ajiss-396	128	2	this	this	DET
ajiss-396	128	3	case	case	NOUN
ajiss-396	128	4	,	,	PUNCT
ajiss-396	128	5	the	the	DET
ajiss-396	128	6	state	state	NOUN
ajiss-396	128	7	irc	irc	PROPN
ajiss-396	128	8	acts	act	VERB
ajiss-396	128	9	as	as	ADP
ajiss-396	128	10	the	the	DET
ajiss-396	128	11	funds	fund	NOUN
ajiss-396	128	12	’	'	PUNCT
ajiss-396	128	13	trustee	trustee	NOUN
ajiss-396	128	14	.	.	PUNCT
ajiss-396	129	1	internal	internal	ADJ
ajiss-396	129	2	controls	control	NOUN
ajiss-396	129	3	.	.	PUNCT
ajiss-396	130	1	as	as	SCONJ
ajiss-396	130	2	alluded	allude	VERB
ajiss-396	130	3	to	to	ADP
ajiss-396	130	4	earlier	early	ADV
ajiss-396	130	5	,	,	PUNCT
ajiss-396	130	6	one	one	NUM
ajiss-396	130	7	possible	possible	ADJ
ajiss-396	130	8	reason	reason	NOUN
ajiss-396	130	9	why	why	SCONJ
ajiss-396	130	10	fraud	fraud	NOUN
ajiss-396	130	11	and	and	CCONJ
ajiss-396	130	12	misappropriation	misappropriation	NOUN
ajiss-396	130	13	of	of	ADP
ajiss-396	130	14	funds	fund	NOUN
ajiss-396	130	15	occur	occur	VERB
ajiss-396	130	16	is	be	AUX
ajiss-396	130	17	poor	poor	ADJ
ajiss-396	130	18	(	(	PUNCT
ajiss-396	130	19	or	or	CCONJ
ajiss-396	130	20	the	the	DET
ajiss-396	130	21	lack	lack	NOUN
ajiss-396	130	22	of	of	ADP
ajiss-396	130	23	)	)	PUNCT
ajiss-396	130	24	internal	internal	ADJ
ajiss-396	130	25	controls	control	NOUN
ajiss-396	130	26	.	.	PUNCT
ajiss-396	131	1	a	a	DET
ajiss-396	131	2	proper	proper	ADJ
ajiss-396	131	3	internal	internal	ADJ
ajiss-396	131	4	control	control	NOUN
ajiss-396	131	5	system	system	NOUN
ajiss-396	131	6	ensures	ensure	VERB
ajiss-396	131	7	that	that	SCONJ
ajiss-396	131	8	the	the	DET
ajiss-396	131	9	organization	organization	NOUN
ajiss-396	131	10	’s	’s	PART
ajiss-396	131	11	managers	manager	NOUN
ajiss-396	131	12	would	would	AUX
ajiss-396	131	13	utilize	utilize	VERB
ajiss-396	131	14	the	the	DET
ajiss-396	131	15	financial	financial	ADJ
ajiss-396	131	16	resources	resource	NOUN
ajiss-396	131	17	in	in	ADP
ajiss-396	131	18	a	a	DET
ajiss-396	131	19	way	way	NOUN
ajiss-396	131	20	that	that	PRON
ajiss-396	131	21	will	will	AUX
ajiss-396	131	22	safeguard	safeguard	VERB
ajiss-396	131	23	the	the	DET
ajiss-396	131	24	interests	interest	NOUN
ajiss-396	131	25	of	of	ADP
ajiss-396	131	26	the	the	DET
ajiss-396	131	27	donors	donor	NOUN
ajiss-396	131	28	and/or	and/or	CCONJ
ajiss-396	131	29	contributors	contributor	NOUN
ajiss-396	131	30	.	.	PUNCT
ajiss-396	132	1	the	the	DET
ajiss-396	132	2	treadway	treadway	PROPN
ajiss-396	132	3	commission	commission	PROPN
ajiss-396	132	4	’s	’s	PART
ajiss-396	132	5	committee	committee	NOUN
ajiss-396	132	6	of	of	ADP
ajiss-396	132	7	sponsoring	sponsor	VERB
ajiss-396	132	8	organizations	organization	NOUN
ajiss-396	132	9	defines	define	VERB
ajiss-396	132	10	internal	internal	ADJ
ajiss-396	132	11	control	control	NOUN
ajiss-396	132	12	as	as	ADP
ajiss-396	132	13	“	"	PUNCT
ajiss-396	132	14	a	a	DET
ajiss-396	132	15	process	process	NOUN
ajiss-396	132	16	,	,	PUNCT
ajiss-396	132	17	effected	effect	VERB
ajiss-396	132	18	by	by	ADP
ajiss-396	132	19	an	an	DET
ajiss-396	132	20	entity	entity	NOUN
ajiss-396	132	21	’s	’s	PART
ajiss-396	132	22	board	board	NOUN
ajiss-396	132	23	of	of	ADP
ajiss-396	132	24	directors	director	NOUN
ajiss-396	132	25	,	,	PUNCT
ajiss-396	132	26	management	management	NOUN
ajiss-396	132	27	,	,	PUNCT
ajiss-396	132	28	and	and	CCONJ
ajiss-396	132	29	other	other	ADJ
ajiss-396	132	30	personnel	personnel	NOUN
ajiss-396	132	31	,	,	PUNCT
ajiss-396	132	32	designed	design	VERB
ajiss-396	132	33	to	to	PART
ajiss-396	132	34	provide	provide	VERB
ajiss-396	132	35	reasonable	reasonable	ADJ
ajiss-396	132	36	assurance	assurance	NOUN
ajiss-396	132	37	over	over	ADP
ajiss-396	132	38	the	the	DET
ajiss-396	132	39	achievement	achievement	NOUN
ajiss-396	132	40	of	of	ADP
ajiss-396	132	41	objectives	objective	NOUN
ajiss-396	132	42	regarding	regard	VERB
ajiss-396	132	43	effectiveness	effectiveness	NOUN
ajiss-396	132	44	of	of	ADP
ajiss-396	132	45	operations	operation	NOUN
ajiss-396	132	46	,	,	PUNCT
ajiss-396	132	47	reliability	reliability	NOUN
ajiss-396	132	48	of	of	ADP
ajiss-396	132	49	financial	financial	ADJ
ajiss-396	132	50	reporting	reporting	NOUN
ajiss-396	132	51	,	,	PUNCT
ajiss-396	132	52	and	and	CCONJ
ajiss-396	132	53	compliance	compliance	NOUN
ajiss-396	132	54	with	with	ADP
ajiss-396	132	55	applicable	applicable	ADJ
ajiss-396	132	56	laws	law	NOUN
ajiss-396	132	57	and	and	CCONJ
ajiss-396	132	58	regulations	regulation	NOUN
ajiss-396	132	59	.	.	PUNCT
ajiss-396	133	1	”17	”17	PROPN
ajiss-396	133	2	however	however	ADV
ajiss-396	133	3	,	,	PUNCT
ajiss-396	133	4	religious	religious	ADJ
ajiss-396	133	5	organizations	organization	NOUN
ajiss-396	133	6	appear	appear	VERB
ajiss-396	133	7	to	to	PART
ajiss-396	133	8	lack	lack	VERB
ajiss-396	133	9	expertise	expertise	NOUN
ajiss-396	133	10	in	in	ADP
ajiss-396	133	11	and	and	CCONJ
ajiss-396	133	12	commitment	commitment	NOUN
ajiss-396	133	13	to	to	ADP
ajiss-396	133	14	proper	proper	ADJ
ajiss-396	133	15	internal	internal	ADJ
ajiss-396	133	16	control	control	NOUN
ajiss-396	133	17	practices.18	practices.18	PROPN
ajiss-396	133	18	furthermore	furthermore	ADV
ajiss-396	133	19	,	,	PUNCT
ajiss-396	133	20	previous	previous	ADJ
ajiss-396	133	21	studies	study	NOUN
ajiss-396	133	22	have	have	AUX
ajiss-396	133	23	suggested	suggest	VERB
ajiss-396	133	24	that	that	SCONJ
ajiss-396	133	25	the	the	DET
ajiss-396	133	26	lack	lack	NOUN
ajiss-396	133	27	of	of	ADP
ajiss-396	133	28	regulations	regulation	NOUN
ajiss-396	133	29	and	and	CCONJ
ajiss-396	133	30	a	a	DET
ajiss-396	133	31	proper	proper	ADJ
ajiss-396	133	32	code	code	NOUN
ajiss-396	133	33	of	of	ADP
ajiss-396	133	34	conduct	conduct	NOUN
ajiss-396	133	35	as	as	ADP
ajiss-396	133	36	regards	regard	NOUN
ajiss-396	133	37	accounting	accounting	NOUN
ajiss-396	133	38	and	and	CCONJ
ajiss-396	133	39	financial	financial	ADJ
ajiss-396	133	40	management	management	NOUN
ajiss-396	133	41	practices	practice	NOUN
ajiss-396	133	42	in	in	ADP
ajiss-396	133	43	churches	church	NOUN
ajiss-396	133	44	(	(	PUNCT
ajiss-396	133	45	and	and	CCONJ
ajiss-396	133	46	other	other	ADJ
ajiss-396	133	47	religious	religious	ADJ
ajiss-396	133	48	organizations	organization	NOUN
ajiss-396	133	49	)	)	PUNCT
ajiss-396	133	50	has	have	AUX
ajiss-396	133	51	contributed	contribute	VERB
ajiss-396	133	52	to	to	ADP
ajiss-396	133	53	their	their	PRON
ajiss-396	133	54	inefficiency.19	inefficiency.19	NOUN
ajiss-396	133	55	j.	j.	PROPN
ajiss-396	133	56	b.	b.	PROPN
ajiss-396	133	57	duncan	duncan	PROPN
ajiss-396	133	58	and	and	CCONJ
ajiss-396	133	59	d.	d.	PROPN
ajiss-396	133	60	l.	l.	PROPN
ajiss-396	133	61	flesher	flesher	PROPN
ajiss-396	133	62	claimed	claim	VERB
ajiss-396	133	63	that	that	SCONJ
ajiss-396	133	64	fraud	fraud	NOUN
ajiss-396	133	65	and	and	CCONJ
ajiss-396	133	66	embezzlement	embezzlement	NOUN
ajiss-396	133	67	are	be	AUX
ajiss-396	133	68	becoming	become	VERB
ajiss-396	133	69	more	more	ADV
ajiss-396	133	70	common	common	ADJ
ajiss-396	133	71	in	in	ADP
ajiss-396	133	72	western	western	ADJ
ajiss-396	133	73	church	church	NOUN
ajiss-396	133	74	institutions.20	institutions.20	PROPN
ajiss-396	133	75	for	for	ADP
ajiss-396	133	76	example	example	NOUN
ajiss-396	133	77	,	,	PUNCT
ajiss-396	133	78	the	the	DET
ajiss-396	133	79	wall	wall	NOUN
ajiss-396	133	80	70	70	NUM
ajiss-396	133	81	the	the	DET
ajiss-396	133	82	american	american	PROPN
ajiss-396	133	83	journal	journal	PROPN
ajiss-396	133	84	of	of	ADP
ajiss-396	133	85	islamic	islamic	ADJ
ajiss-396	133	86	social	social	PROPN
ajiss-396	133	87	sciences	sciences	PROPN
ajiss-396	133	88	25:1	25:1	NUM
ajiss-396	133	89	pdf	pdf	NOUN
ajiss-396	133	90	created	create	VERB
ajiss-396	133	91	with	with	ADP
ajiss-396	133	92	pdffactory	pdffactory	ADJ
ajiss-396	133	93	trial	trial	NOUN
ajiss-396	133	94	version	version	NOUN
ajiss-396	133	95	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	133	96	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	133	97	http://www.software-partners.co.uk	http://www.software-partners.co.uk	PROPN
ajiss-396	133	98	street	street	NOUN
ajiss-396	133	99	journal	journal	NOUN
ajiss-396	133	100	reported	report	VERB
ajiss-396	133	101	that	that	SCONJ
ajiss-396	133	102	roman	roman	ADJ
ajiss-396	133	103	catholic	catholic	ADJ
ajiss-396	133	104	priests	priest	NOUN
ajiss-396	133	105	and	and	CCONJ
ajiss-396	133	106	diocesan	diocesan	NOUN
ajiss-396	133	107	administrators	administrator	NOUN
ajiss-396	133	108	misappropriated	misappropriate	VERB
ajiss-396	133	109	more	more	ADJ
ajiss-396	133	110	than	than	ADP
ajiss-396	133	111	$	$	SYM
ajiss-396	133	112	3.5	3.5	NUM
ajiss-396	133	113	million	million	NUM
ajiss-396	133	114	within	within	ADP
ajiss-396	133	115	three	three	NUM
ajiss-396	133	116	years	year	NOUN
ajiss-396	133	117	.	.	PUNCT
ajiss-396	134	1	although	although	SCONJ
ajiss-396	134	2	churches	church	NOUN
ajiss-396	134	3	and	and	CCONJ
ajiss-396	134	4	other	other	ADJ
ajiss-396	134	5	religious	religious	ADJ
ajiss-396	134	6	organizations	organization	NOUN
ajiss-396	134	7	are	be	AUX
ajiss-396	134	8	built	build	VERB
ajiss-396	134	9	on	on	ADP
ajiss-396	134	10	the	the	DET
ajiss-396	134	11	concepts	concept	NOUN
ajiss-396	134	12	of	of	ADP
ajiss-396	134	13	trust	trust	NOUN
ajiss-396	134	14	,	,	PUNCT
ajiss-396	134	15	honesty	honesty	NOUN
ajiss-396	134	16	,	,	PUNCT
ajiss-396	134	17	and	and	CCONJ
ajiss-396	134	18	truthfulness,21	truthfulness,21	VERB
ajiss-396	134	19	the	the	DET
ajiss-396	134	20	ubiquitous	ubiquitous	ADJ
ajiss-396	134	21	fraud	fraud	NOUN
ajiss-396	134	22	and	and	CCONJ
ajiss-396	134	23	embezzlement	embezzlement	NOUN
ajiss-396	134	24	that	that	PRON
ajiss-396	134	25	occur	occur	VERB
ajiss-396	134	26	within	within	ADP
ajiss-396	134	27	them	they	PRON
ajiss-396	134	28	indicates	indicate	VERB
ajiss-396	134	29	a	a	DET
ajiss-396	134	30	need	need	NOUN
ajiss-396	134	31	for	for	ADP
ajiss-396	134	32	instituting	institute	VERB
ajiss-396	134	33	a	a	DET
ajiss-396	134	34	good	good	ADJ
ajiss-396	134	35	internal	internal	ADJ
ajiss-396	134	36	control	control	NOUN
ajiss-396	134	37	system	system	NOUN
ajiss-396	134	38	.	.	PUNCT
ajiss-396	135	1	p.	p.	NOUN
ajiss-396	135	2	booth	booth	NOUN
ajiss-396	135	3	further	far	ADV
ajiss-396	135	4	claimed	claim	VERB
ajiss-396	135	5	that	that	SCONJ
ajiss-396	135	6	the	the	DET
ajiss-396	135	7	lack	lack	NOUN
ajiss-396	135	8	of	of	ADP
ajiss-396	135	9	commitment	commitment	NOUN
ajiss-396	135	10	to	to	ADP
ajiss-396	135	11	accounting	accounting	NOUN
ajiss-396	135	12	and	and	CCONJ
ajiss-396	135	13	other	other	ADJ
ajiss-396	135	14	management	management	NOUN
ajiss-396	135	15	practices	practice	NOUN
ajiss-396	135	16	in	in	ADP
ajiss-396	135	17	churches	church	NOUN
ajiss-396	135	18	is	be	AUX
ajiss-396	135	19	partly	partly	ADV
ajiss-396	135	20	due	due	ADJ
ajiss-396	135	21	to	to	ADP
ajiss-396	135	22	the	the	DET
ajiss-396	135	23	division	division	NOUN
ajiss-396	135	24	between	between	ADP
ajiss-396	135	25	the	the	DET
ajiss-396	135	26	“	"	PUNCT
ajiss-396	135	27	secular	secular	ADJ
ajiss-396	135	28	”	"	PUNCT
ajiss-396	135	29	and	and	CCONJ
ajiss-396	135	30	the	the	DET
ajiss-396	135	31	“	"	PUNCT
ajiss-396	135	32	sacred	sacred	ADJ
ajiss-396	135	33	.	.	PUNCT
ajiss-396	136	1	”22	”22	PROPN
ajiss-396	136	2	accounting	accounting	NOUN
ajiss-396	136	3	and	and	CCONJ
ajiss-396	136	4	internal	internal	ADJ
ajiss-396	136	5	control	control	NOUN
ajiss-396	136	6	procedures	procedure	NOUN
ajiss-396	136	7	are	be	AUX
ajiss-396	136	8	regarded	regard	VERB
ajiss-396	136	9	as	as	ADP
ajiss-396	136	10	secular	secular	ADJ
ajiss-396	136	11	activities	activity	NOUN
ajiss-396	136	12	and	and	CCONJ
ajiss-396	136	13	,	,	PUNCT
ajiss-396	136	14	therefore	therefore	ADV
ajiss-396	136	15	,	,	PUNCT
ajiss-396	136	16	as	as	ADP
ajiss-396	136	17	secondary	secondary	ADJ
ajiss-396	136	18	to	to	ADP
ajiss-396	136	19	sacred	sacred	ADJ
ajiss-396	136	20	activities	activity	NOUN
ajiss-396	136	21	.	.	PUNCT
ajiss-396	137	1	prior	prior	ADJ
ajiss-396	137	2	studies	study	NOUN
ajiss-396	137	3	examining	examine	VERB
ajiss-396	137	4	internal	internal	ADJ
ajiss-396	137	5	control	control	NOUN
ajiss-396	137	6	procedures	procedure	NOUN
ajiss-396	137	7	in	in	ADP
ajiss-396	137	8	western	western	ADJ
ajiss-396	137	9	church	church	NOUN
ajiss-396	137	10	organizations	organization	NOUN
ajiss-396	137	11	have	have	AUX
ajiss-396	137	12	identified	identify	VERB
ajiss-396	137	13	various	various	ADJ
ajiss-396	137	14	factors	factor	NOUN
ajiss-396	137	15	that	that	PRON
ajiss-396	137	16	can	can	AUX
ajiss-396	137	17	explain	explain	VERB
ajiss-396	137	18	the	the	DET
ajiss-396	137	19	lack	lack	NOUN
ajiss-396	137	20	of	of	ADP
ajiss-396	137	21	internal	internal	ADJ
ajiss-396	137	22	control	control	NOUN
ajiss-396	137	23	systems	system	NOUN
ajiss-396	137	24	in	in	ADP
ajiss-396	137	25	such	such	ADJ
ajiss-396	137	26	organizations.23	organizations.23	PROPN
ajiss-396	137	27	g.	g.	PROPN
ajiss-396	137	28	woodbine	woodbine	PROPN
ajiss-396	137	29	and	and	CCONJ
ajiss-396	137	30	j.	j.	PROPN
ajiss-396	137	31	b.	b.	PROPN
ajiss-396	137	32	duncan	duncan	PROPN
ajiss-396	137	33	,	,	PUNCT
ajiss-396	137	34	d.	d.	PROPN
ajiss-396	137	35	l.	l.	PROPN
ajiss-396	137	36	flesher	flesher	PROPN
ajiss-396	137	37	,	,	PUNCT
ajiss-396	137	38	and	and	CCONJ
ajiss-396	137	39	m.	m.	PROPN
ajiss-396	137	40	h.	h.	PROPN
ajiss-396	137	41	stocks	stock	NOUN
ajiss-396	137	42	argued	argue	VERB
ajiss-396	137	43	that	that	SCONJ
ajiss-396	137	44	the	the	DET
ajiss-396	137	45	degree	degree	NOUN
ajiss-396	137	46	of	of	ADP
ajiss-396	137	47	resistance	resistance	NOUN
ajiss-396	137	48	to	to	ADP
ajiss-396	137	49	internal	internal	ADJ
ajiss-396	137	50	control	control	NOUN
ajiss-396	137	51	systems	system	NOUN
ajiss-396	137	52	,	,	PUNCT
ajiss-396	137	53	as	as	ADV
ajiss-396	137	54	well	well	ADV
ajiss-396	137	55	as	as	ADP
ajiss-396	137	56	areas	area	NOUN
ajiss-396	137	57	of	of	ADP
ajiss-396	137	58	emphasis	emphasis	NOUN
ajiss-396	137	59	in	in	ADP
ajiss-396	137	60	controls	control	NOUN
ajiss-396	137	61	,	,	PUNCT
ajiss-396	137	62	are	be	AUX
ajiss-396	137	63	influenced	influence	VERB
ajiss-396	137	64	by	by	ADP
ajiss-396	137	65	the	the	DET
ajiss-396	137	66	church	church	NOUN
ajiss-396	137	67	’s	’s	PART
ajiss-396	137	68	denominational	denominational	ADJ
ajiss-396	137	69	affiliation.24	affiliation.24	NOUN
ajiss-396	137	70	woodbine	woodbine	NOUN
ajiss-396	137	71	posited	posit	VERB
ajiss-396	137	72	that	that	SCONJ
ajiss-396	137	73	the	the	DET
ajiss-396	137	74	controls	control	NOUN
ajiss-396	137	75	’	'	PUNCT
ajiss-396	137	76	effectiveness	effectiveness	NOUN
ajiss-396	137	77	is	be	AUX
ajiss-396	137	78	also	also	ADV
ajiss-396	137	79	influenced	influence	VERB
ajiss-396	137	80	by	by	ADP
ajiss-396	137	81	such	such	ADJ
ajiss-396	137	82	socioeconomic	socioeconomic	ADJ
ajiss-396	137	83	factors	factor	NOUN
ajiss-396	137	84	as	as	ADP
ajiss-396	137	85	funding	funding	NOUN
ajiss-396	137	86	capacity	capacity	NOUN
ajiss-396	137	87	,	,	PUNCT
ajiss-396	137	88	membership	membership	NOUN
ajiss-396	137	89	size	size	NOUN
ajiss-396	137	90	,	,	PUNCT
ajiss-396	137	91	and	and	CCONJ
ajiss-396	137	92	staff	staff	NOUN
ajiss-396	137	93	demographics.25	demographics.25	NOUN
ajiss-396	137	94	similarly	similarly	ADV
ajiss-396	137	95	,	,	PUNCT
ajiss-396	137	96	duncan	duncan	PROPN
ajiss-396	137	97	,	,	PUNCT
ajiss-396	137	98	flesher	flesher	PROPN
ajiss-396	137	99	,	,	PUNCT
ajiss-396	137	100	and	and	CCONJ
ajiss-396	137	101	stocks	stock	NOUN
ajiss-396	137	102	suggested	suggest	VERB
ajiss-396	137	103	that	that	SCONJ
ajiss-396	137	104	the	the	DET
ajiss-396	137	105	design	design	NOUN
ajiss-396	137	106	of	of	ADP
ajiss-396	137	107	the	the	DET
ajiss-396	137	108	specific	specific	ADJ
ajiss-396	137	109	church	church	NOUN
ajiss-396	137	110	’s	’s	PART
ajiss-396	137	111	internal	internal	PROPN
ajiss-396	137	112	control	control	NOUN
ajiss-396	137	113	system	system	NOUN
ajiss-396	137	114	depends	depend	VERB
ajiss-396	137	115	upon	upon	SCONJ
ajiss-396	137	116	the	the	DET
ajiss-396	137	117	number	number	NOUN
ajiss-396	137	118	of	of	ADP
ajiss-396	137	119	members	member	NOUN
ajiss-396	137	120	and	and	CCONJ
ajiss-396	137	121	its	its	PRON
ajiss-396	137	122	governing	govern	VERB
ajiss-396	137	123	rules.26	rules.26	NOUN
ajiss-396	137	124	the	the	DET
ajiss-396	137	125	financial	financial	ADJ
ajiss-396	137	126	resources	resource	NOUN
ajiss-396	137	127	of	of	ADP
ajiss-396	137	128	west	west	PROPN
ajiss-396	137	129	malaysia	malaysia	PROPN
ajiss-396	137	130	’s	’s	PART
ajiss-396	137	131	state	state	NOUN
ajiss-396	137	132	mosques	mosque	NOUN
ajiss-396	137	133	are	be	AUX
ajiss-396	137	134	generally	generally	ADV
ajiss-396	137	135	in	in	ADP
ajiss-396	137	136	the	the	DET
ajiss-396	137	137	form	form	NOUN
ajiss-396	137	138	of	of	ADP
ajiss-396	137	139	cash	cash	NOUN
ajiss-396	137	140	.	.	PUNCT
ajiss-396	138	1	given	give	VERB
ajiss-396	138	2	that	that	DET
ajiss-396	138	3	cash	cash	NOUN
ajiss-396	138	4	is	be	AUX
ajiss-396	138	5	most	most	ADV
ajiss-396	138	6	susceptible	susceptible	ADJ
ajiss-396	138	7	to	to	ADP
ajiss-396	138	8	theft	theft	NOUN
ajiss-396	138	9	and	and	CCONJ
ajiss-396	138	10	fraud	fraud	NOUN
ajiss-396	138	11	,	,	PUNCT
ajiss-396	138	12	it	it	PRON
ajiss-396	138	13	is	be	AUX
ajiss-396	138	14	important	important	ADJ
ajiss-396	138	15	that	that	SCONJ
ajiss-396	138	16	state	state	PROPN
ajiss-396	138	17	mosques	mosques	PROPN
ajiss-396	138	18	institute	institute	VERB
ajiss-396	138	19	proper	proper	ADJ
ajiss-396	138	20	internal	internal	ADJ
ajiss-396	138	21	control	control	NOUN
ajiss-396	138	22	systems	system	NOUN
ajiss-396	138	23	to	to	PART
ajiss-396	138	24	minimize	minimize	VERB
ajiss-396	138	25	losses.27	losses.27	PROPN
ajiss-396	138	26	more	more	ADV
ajiss-396	138	27	specifically	specifically	ADV
ajiss-396	138	28	,	,	PUNCT
ajiss-396	138	29	those	those	DET
ajiss-396	138	30	systems	system	NOUN
ajiss-396	138	31	related	relate	VERB
ajiss-396	138	32	to	to	ADP
ajiss-396	138	33	receiving	receive	VERB
ajiss-396	138	34	income	income	NOUN
ajiss-396	138	35	should	should	AUX
ajiss-396	138	36	include	include	VERB
ajiss-396	138	37	physical	physical	ADJ
ajiss-396	138	38	custody	custody	NOUN
ajiss-396	138	39	,	,	PUNCT
ajiss-396	138	40	segregation	segregation	NOUN
ajiss-396	138	41	of	of	ADP
ajiss-396	138	42	duties	duty	NOUN
ajiss-396	138	43	,	,	PUNCT
ajiss-396	138	44	authorization	authorization	NOUN
ajiss-396	138	45	,	,	PUNCT
ajiss-396	138	46	recording	recording	NOUN
ajiss-396	138	47	of	of	ADP
ajiss-396	138	48	transactions	transaction	NOUN
ajiss-396	138	49	,	,	PUNCT
ajiss-396	138	50	and	and	CCONJ
ajiss-396	138	51	periodic	periodic	ADJ
ajiss-396	138	52	reconciliation	reconciliation	NOUN
ajiss-396	138	53	of	of	ADP
ajiss-396	138	54	the	the	DET
ajiss-396	138	55	funds	fund	NOUN
ajiss-396	138	56	.	.	PUNCT
ajiss-396	139	1	in	in	ADP
ajiss-396	139	2	order	order	NOUN
ajiss-396	139	3	to	to	PART
ajiss-396	139	4	have	have	AUX
ajiss-396	139	5	adequate	adequate	ADJ
ajiss-396	139	6	internal	internal	ADJ
ajiss-396	139	7	controls	control	NOUN
ajiss-396	139	8	on	on	ADP
ajiss-396	139	9	the	the	DET
ajiss-396	139	10	disbursement	disbursement	NOUN
ajiss-396	139	11	of	of	ADP
ajiss-396	139	12	funds	fund	NOUN
ajiss-396	139	13	,	,	PUNCT
ajiss-396	139	14	all	all	DET
ajiss-396	139	15	payments	payment	NOUN
ajiss-396	139	16	(	(	PUNCT
ajiss-396	139	17	except	except	SCONJ
ajiss-396	139	18	those	those	PRON
ajiss-396	139	19	from	from	ADP
ajiss-396	139	20	the	the	DET
ajiss-396	139	21	petty	petty	ADJ
ajiss-396	139	22	cash	cash	NOUN
ajiss-396	139	23	fund	fund	NOUN
ajiss-396	139	24	)	)	PUNCT
ajiss-396	139	25	should	should	AUX
ajiss-396	139	26	be	be	AUX
ajiss-396	139	27	made	make	VERB
ajiss-396	139	28	by	by	ADP
ajiss-396	139	29	check	check	NOUN
ajiss-396	139	30	,	,	PUNCT
ajiss-396	139	31	as	as	SCONJ
ajiss-396	139	32	this	this	PRON
ajiss-396	139	33	provides	provide	VERB
ajiss-396	139	34	a	a	DET
ajiss-396	139	35	written	write	VERB
ajiss-396	139	36	record	record	NOUN
ajiss-396	139	37	of	of	ADP
ajiss-396	139	38	each	each	DET
ajiss-396	139	39	disbursement	disbursement	NOUN
ajiss-396	139	40	.	.	PUNCT
ajiss-396	140	1	every	every	DET
ajiss-396	140	2	transaction	transaction	NOUN
ajiss-396	140	3	should	should	AUX
ajiss-396	140	4	also	also	ADV
ajiss-396	140	5	be	be	AUX
ajiss-396	140	6	verified	verify	VERB
ajiss-396	140	7	,	,	PUNCT
ajiss-396	140	8	approved	approve	VERB
ajiss-396	140	9	,	,	PUNCT
ajiss-396	140	10	and	and	CCONJ
ajiss-396	140	11	recorded	record	VERB
ajiss-396	140	12	before	before	SCONJ
ajiss-396	140	13	the	the	DET
ajiss-396	140	14	check	check	NOUN
ajiss-396	140	15	is	be	AUX
ajiss-396	140	16	issued	issue	VERB
ajiss-396	140	17	.	.	PUNCT
ajiss-396	141	1	however	however	ADV
ajiss-396	141	2	,	,	PUNCT
ajiss-396	141	3	minor	minor	ADJ
ajiss-396	141	4	expenditures	expenditure	NOUN
ajiss-396	141	5	and	and	CCONJ
ajiss-396	141	6	payments	payment	NOUN
ajiss-396	141	7	in	in	ADP
ajiss-396	141	8	cash	cash	NOUN
ajiss-396	141	9	,	,	PUNCT
ajiss-396	141	10	made	make	VERB
ajiss-396	141	11	from	from	ADP
ajiss-396	141	12	the	the	DET
ajiss-396	141	13	petty	petty	ADJ
ajiss-396	141	14	cash	cash	NOUN
ajiss-396	141	15	fund	fund	NOUN
ajiss-396	141	16	only	only	ADV
ajiss-396	141	17	,	,	PUNCT
ajiss-396	141	18	are	be	AUX
ajiss-396	141	19	acceptable	acceptable	ADJ
ajiss-396	141	20	.	.	PUNCT
ajiss-396	142	1	given	give	VERB
ajiss-396	142	2	that	that	DET
ajiss-396	142	3	cash	cash	NOUN
ajiss-396	142	4	is	be	AUX
ajiss-396	142	5	very	very	ADV
ajiss-396	142	6	susceptible	susceptible	ADJ
ajiss-396	142	7	to	to	ADP
ajiss-396	142	8	fraud	fraud	NOUN
ajiss-396	142	9	and	and	CCONJ
ajiss-396	142	10	theft	theft	NOUN
ajiss-396	142	11	,	,	PUNCT
ajiss-396	142	12	the	the	DET
ajiss-396	142	13	internal	internal	ADJ
ajiss-396	142	14	control	control	NOUN
ajiss-396	142	15	system	system	NOUN
ajiss-396	142	16	related	relate	VERB
ajiss-396	142	17	to	to	ADP
ajiss-396	142	18	its	its	PRON
ajiss-396	142	19	disbursement	disbursement	NOUN
ajiss-396	142	20	should	should	AUX
ajiss-396	142	21	include	include	VERB
ajiss-396	142	22	physical	physical	ADJ
ajiss-396	142	23	custody	custody	NOUN
ajiss-396	142	24	,	,	PUNCT
ajiss-396	142	25	segregation	segregation	NOUN
ajiss-396	142	26	of	of	ADP
ajiss-396	142	27	duties	duty	NOUN
ajiss-396	142	28	,	,	PUNCT
ajiss-396	142	29	authorization	authorization	NOUN
ajiss-396	142	30	,	,	PUNCT
ajiss-396	142	31	recording	recording	NOUN
ajiss-396	142	32	of	of	ADP
ajiss-396	142	33	financial	financial	ADJ
ajiss-396	142	34	(	(	PUNCT
ajiss-396	142	35	cash	cash	NOUN
ajiss-396	142	36	)	)	PUNCT
ajiss-396	142	37	transactions	transaction	NOUN
ajiss-396	142	38	,	,	PUNCT
ajiss-396	142	39	and	and	CCONJ
ajiss-396	142	40	periodic	periodic	ADJ
ajiss-396	142	41	reconciliation	reconciliation	NOUN
ajiss-396	142	42	.	.	PUNCT
ajiss-396	143	1	data	datum	NOUN
ajiss-396	143	2	collection	collection	NOUN
ajiss-396	143	3	and	and	CCONJ
ajiss-396	143	4	analysis	analysis	NOUN
ajiss-396	143	5	the	the	DET
ajiss-396	143	6	data	data	NOUN
ajiss-396	143	7	collection	collection	NOUN
ajiss-396	143	8	involved	involve	VERB
ajiss-396	143	9	three	three	NUM
ajiss-396	143	10	stages	stage	NOUN
ajiss-396	143	11	.	.	PUNCT
ajiss-396	144	1	initial	initial	ADJ
ajiss-396	144	2	telephone	telephone	NOUN
ajiss-396	144	3	interviews	interview	NOUN
ajiss-396	144	4	were	be	AUX
ajiss-396	144	5	conducted	conduct	VERB
ajiss-396	144	6	to	to	PART
ajiss-396	144	7	inquire	inquire	VERB
ajiss-396	144	8	about	about	ADP
ajiss-396	144	9	the	the	DET
ajiss-396	144	10	nature	nature	NOUN
ajiss-396	144	11	of	of	ADP
ajiss-396	144	12	and	and	CCONJ
ajiss-396	144	13	parties	party	NOUN
ajiss-396	144	14	involved	involve	VERB
ajiss-396	144	15	in	in	ADP
ajiss-396	144	16	the	the	DET
ajiss-396	144	17	finansulaiman	finansulaiman	NOUN
ajiss-396	144	18	,	,	PUNCT
ajiss-396	144	19	siraj	siraj	PROPN
ajiss-396	144	20	,	,	PUNCT
ajiss-396	144	21	and	and	CCONJ
ajiss-396	144	22	ibrahim	ibrahim	PROPN
ajiss-396	144	23	:	:	PUNCT
ajiss-396	144	24	internal	internal	ADJ
ajiss-396	144	25	control	control	NOUN
ajiss-396	144	26	systems	system	NOUN
ajiss-396	144	27	71	71	NUM
ajiss-396	144	28	pdf	pdf	NOUN
ajiss-396	144	29	created	create	VERB
ajiss-396	144	30	with	with	ADP
ajiss-396	144	31	pdffactory	pdffactory	ADJ
ajiss-396	144	32	trial	trial	NOUN
ajiss-396	144	33	version	version	NOUN
ajiss-396	144	34	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	144	35	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	144	36	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	144	37	cial	cial	ADJ
ajiss-396	144	38	administration	administration	NOUN
ajiss-396	144	39	of	of	ADP
ajiss-396	144	40	the	the	DET
ajiss-396	144	41	twelve	twelve	NUM
ajiss-396	144	42	state	state	NOUN
ajiss-396	144	43	mosques	mosque	NOUN
ajiss-396	144	44	.	.	PUNCT
ajiss-396	145	1	we	we	PRON
ajiss-396	145	2	communicated	communicate	VERB
ajiss-396	145	3	with	with	ADP
ajiss-396	145	4	each	each	DET
ajiss-396	145	5	one	one	NOUN
ajiss-396	145	6	’s	’s	PART
ajiss-396	145	7	imam	imam	NOUN
ajiss-396	145	8	besar	besar	PROPN
ajiss-396	145	9	or	or	CCONJ
ajiss-396	145	10	office	office	NOUN
ajiss-396	145	11	administrator	administrator	NOUN
ajiss-396	145	12	.	.	PUNCT
ajiss-396	146	1	these	these	DET
ajiss-396	146	2	officers	officer	NOUN
ajiss-396	146	3	were	be	AUX
ajiss-396	146	4	able	able	ADJ
ajiss-396	146	5	to	to	PART
ajiss-396	146	6	provide	provide	VERB
ajiss-396	146	7	most	most	ADJ
ajiss-396	146	8	of	of	ADP
ajiss-396	146	9	the	the	DET
ajiss-396	146	10	information	information	NOUN
ajiss-396	146	11	we	we	PRON
ajiss-396	146	12	requested	request	VERB
ajiss-396	146	13	about	about	ADP
ajiss-396	146	14	the	the	DET
ajiss-396	146	15	mosque	mosque	PROPN
ajiss-396	146	16	’s	’s	PART
ajiss-396	146	17	financial	financial	PROPN
ajiss-396	146	18	administration	administration	NOUN
ajiss-396	146	19	.	.	PUNCT
ajiss-396	147	1	during	during	ADP
ajiss-396	147	2	this	this	DET
ajiss-396	147	3	initial	initial	ADJ
ajiss-396	147	4	stage	stage	NOUN
ajiss-396	147	5	,	,	PUNCT
ajiss-396	147	6	we	we	PRON
ajiss-396	147	7	discovered	discover	VERB
ajiss-396	147	8	that	that	SCONJ
ajiss-396	147	9	two	two	NUM
ajiss-396	147	10	state	state	NOUN
ajiss-396	147	11	mosques	mosque	NOUN
ajiss-396	147	12	were	be	AUX
ajiss-396	147	13	not	not	PART
ajiss-396	147	14	involved	involve	VERB
ajiss-396	147	15	in	in	ADP
ajiss-396	147	16	administering	administer	VERB
ajiss-396	147	17	the	the	DET
ajiss-396	147	18	mosque	mosque	ADJ
ajiss-396	147	19	funds	fund	NOUN
ajiss-396	147	20	–	–	PUNCT
ajiss-396	147	21	one	one	NUM
ajiss-396	147	22	mosque	mosque	NOUN
ajiss-396	147	23	did	do	AUX
ajiss-396	147	24	not	not	PART
ajiss-396	147	25	collect	collect	VERB
ajiss-396	147	26	any	any	DET
ajiss-396	147	27	donations	donation	NOUN
ajiss-396	147	28	from	from	ADP
ajiss-396	147	29	the	the	DET
ajiss-396	147	30	public	public	NOUN
ajiss-396	147	31	,	,	PUNCT
ajiss-396	147	32	while	while	SCONJ
ajiss-396	147	33	the	the	DET
ajiss-396	147	34	other	other	ADJ
ajiss-396	147	35	informed	inform	VERB
ajiss-396	147	36	us	we	PRON
ajiss-396	147	37	that	that	SCONJ
ajiss-396	147	38	the	the	DET
ajiss-396	147	39	state	state	NOUN
ajiss-396	147	40	’s	’s	PART
ajiss-396	147	41	ird	ird	PROPN
ajiss-396	147	42	managed	manage	VERB
ajiss-396	147	43	the	the	DET
ajiss-396	147	44	donations	donation	NOUN
ajiss-396	147	45	.	.	PUNCT
ajiss-396	148	1	accordingly	accordingly	ADV
ajiss-396	148	2	,	,	PUNCT
ajiss-396	148	3	we	we	PRON
ajiss-396	148	4	excluded	exclude	VERB
ajiss-396	148	5	them	they	PRON
ajiss-396	148	6	from	from	ADP
ajiss-396	148	7	our	our	PRON
ajiss-396	148	8	study	study	NOUN
ajiss-396	148	9	.	.	PUNCT
ajiss-396	149	1	thus	thus	ADV
ajiss-396	149	2	,	,	PUNCT
ajiss-396	149	3	our	our	PRON
ajiss-396	149	4	final	final	ADJ
ajiss-396	149	5	sample	sample	NOUN
ajiss-396	149	6	consists	consist	VERB
ajiss-396	149	7	of	of	ADP
ajiss-396	149	8	ten	ten	NUM
ajiss-396	149	9	state	state	NOUN
ajiss-396	149	10	mosques	mosque	NOUN
ajiss-396	149	11	.	.	PUNCT
ajiss-396	150	1	the	the	DET
ajiss-396	150	2	second	second	ADJ
ajiss-396	150	3	stage	stage	NOUN
ajiss-396	150	4	of	of	ADP
ajiss-396	150	5	data	datum	NOUN
ajiss-396	150	6	collection	collection	NOUN
ajiss-396	150	7	consisted	consist	VERB
ajiss-396	150	8	of	of	ADP
ajiss-396	150	9	mailing	mail	VERB
ajiss-396	150	10	out	out	ADP
ajiss-396	150	11	the	the	DET
ajiss-396	150	12	questionnaire	questionnaire	NOUN
ajiss-396	150	13	to	to	ADP
ajiss-396	150	14	these	these	DET
ajiss-396	150	15	ten	ten	NUM
ajiss-396	150	16	mosques	mosque	NOUN
ajiss-396	150	17	.	.	PUNCT
ajiss-396	151	1	the	the	DET
ajiss-396	151	2	second	second	ADJ
ajiss-396	151	3	author	author	NOUN
ajiss-396	151	4	personally	personally	ADV
ajiss-396	151	5	collected	collect	VERB
ajiss-396	151	6	the	the	DET
ajiss-396	151	7	questionnaire	questionnaire	NOUN
ajiss-396	151	8	from	from	ADP
ajiss-396	151	9	eight	eight	NUM
ajiss-396	151	10	of	of	ADP
ajiss-396	151	11	the	the	DET
ajiss-396	151	12	ten	ten	NUM
ajiss-396	151	13	mosques	mosque	NOUN
ajiss-396	151	14	.	.	PUNCT
ajiss-396	152	1	due	due	ADP
ajiss-396	152	2	to	to	ADP
ajiss-396	152	3	time	time	NOUN
ajiss-396	152	4	and	and	CCONJ
ajiss-396	152	5	financial	financial	ADJ
ajiss-396	152	6	constraints	constraint	NOUN
ajiss-396	152	7	,	,	PUNCT
ajiss-396	152	8	we	we	PRON
ajiss-396	152	9	decided	decide	VERB
ajiss-396	152	10	not	not	PART
ajiss-396	152	11	to	to	PART
ajiss-396	152	12	visit	visit	VERB
ajiss-396	152	13	the	the	DET
ajiss-396	152	14	state	state	NOUN
ajiss-396	152	15	mosques	mosque	NOUN
ajiss-396	152	16	of	of	ADP
ajiss-396	152	17	johore	johore	NOUN
ajiss-396	152	18	and	and	CCONJ
ajiss-396	152	19	malacca	malacca	PROPN
ajiss-396	152	20	,	,	PUNCT
ajiss-396	152	21	but	but	CCONJ
ajiss-396	152	22	to	to	PART
ajiss-396	152	23	conduct	conduct	VERB
ajiss-396	152	24	telephone	telephone	NOUN
ajiss-396	152	25	interviews	interview	NOUN
ajiss-396	152	26	with	with	ADP
ajiss-396	152	27	the	the	DET
ajiss-396	152	28	appropriate	appropriate	ADJ
ajiss-396	152	29	officers	officer	NOUN
ajiss-396	152	30	.	.	PUNCT
ajiss-396	153	1	the	the	DET
ajiss-396	153	2	interviews	interview	NOUN
ajiss-396	153	3	were	be	AUX
ajiss-396	153	4	not	not	PART
ajiss-396	153	5	designed	design	VERB
ajiss-396	153	6	to	to	PART
ajiss-396	153	7	ask	ask	VERB
ajiss-396	153	8	follow	follow	VERB
ajiss-396	153	9	-	-	PUNCT
ajiss-396	153	10	up	up	ADP
ajiss-396	153	11	questions	question	NOUN
ajiss-396	153	12	from	from	ADP
ajiss-396	153	13	the	the	DET
ajiss-396	153	14	questionniare	questionniare	NOUN
ajiss-396	153	15	.	.	PUNCT
ajiss-396	154	1	however	however	ADV
ajiss-396	154	2	,	,	PUNCT
ajiss-396	154	3	given	give	VERB
ajiss-396	154	4	that	that	SCONJ
ajiss-396	154	5	the	the	DET
ajiss-396	154	6	second	second	ADJ
ajiss-396	154	7	author	author	NOUN
ajiss-396	154	8	personally	personally	ADV
ajiss-396	154	9	collected	collect	VERB
ajiss-396	154	10	the	the	DET
ajiss-396	154	11	questionnaire	questionnaire	NOUN
ajiss-396	154	12	,	,	PUNCT
ajiss-396	154	13	it	it	PRON
ajiss-396	154	14	was	be	AUX
ajiss-396	154	15	a	a	DET
ajiss-396	154	16	good	good	ADJ
ajiss-396	154	17	opportunity	opportunity	NOUN
ajiss-396	154	18	for	for	SCONJ
ajiss-396	154	19	us	we	PRON
ajiss-396	154	20	to	to	PART
ajiss-396	154	21	ask	ask	VERB
ajiss-396	154	22	the	the	DET
ajiss-396	154	23	officers	officer	NOUN
ajiss-396	154	24	how	how	SCONJ
ajiss-396	154	25	they	they	PRON
ajiss-396	154	26	perceived	perceive	VERB
ajiss-396	154	27	the	the	DET
ajiss-396	154	28	issue	issue	NOUN
ajiss-396	154	29	of	of	ADP
ajiss-396	154	30	accountability	accountability	NOUN
ajiss-396	154	31	.	.	PUNCT
ajiss-396	155	1	more	more	ADV
ajiss-396	155	2	specifically	specifically	ADV
ajiss-396	155	3	,	,	PUNCT
ajiss-396	155	4	we	we	PRON
ajiss-396	155	5	wanted	want	VERB
ajiss-396	155	6	to	to	PART
ajiss-396	155	7	examine	examine	VERB
ajiss-396	155	8	if	if	SCONJ
ajiss-396	155	9	,	,	PUNCT
ajiss-396	155	10	indeed	indeed	ADV
ajiss-396	155	11	,	,	PUNCT
ajiss-396	155	12	a	a	DET
ajiss-396	155	13	distinct	distinct	ADJ
ajiss-396	155	14	divide	divide	NOUN
ajiss-396	155	15	existed	exist	VERB
ajiss-396	155	16	between	between	ADP
ajiss-396	155	17	the	the	DET
ajiss-396	155	18	secular	secular	ADJ
ajiss-396	155	19	and	and	CCONJ
ajiss-396	155	20	the	the	DET
ajiss-396	155	21	sacred	sacred	ADJ
ajiss-396	155	22	realms	realm	NOUN
ajiss-396	155	23	.	.	PUNCT
ajiss-396	156	1	interestingly	interestingly	ADV
ajiss-396	156	2	,	,	PUNCT
ajiss-396	156	3	all	all	PRON
ajiss-396	156	4	of	of	ADP
ajiss-396	156	5	the	the	DET
ajiss-396	156	6	officers	officer	NOUN
ajiss-396	156	7	interviewed	interview	VERB
ajiss-396	156	8	talked	talk	VERB
ajiss-396	156	9	about	about	ADP
ajiss-396	156	10	accountability	accountability	NOUN
ajiss-396	156	11	to	to	ADP
ajiss-396	156	12	god	god	PROPN
ajiss-396	156	13	,	,	PUNCT
ajiss-396	156	14	besides	besides	SCONJ
ajiss-396	156	15	their	their	PRON
ajiss-396	156	16	accountability	accountability	NOUN
ajiss-396	156	17	to	to	ADP
ajiss-396	156	18	the	the	DET
ajiss-396	156	19	government	government	NOUN
ajiss-396	156	20	and	and	CCONJ
ajiss-396	156	21	the	the	DET
ajiss-396	156	22	congregation	congregation	NOUN
ajiss-396	156	23	.	.	PUNCT
ajiss-396	157	1	during	during	ADP
ajiss-396	157	2	our	our	PRON
ajiss-396	157	3	site	site	NOUN
ajiss-396	157	4	visits	visit	NOUN
ajiss-396	157	5	,	,	PUNCT
ajiss-396	157	6	we	we	PRON
ajiss-396	157	7	clarified	clarify	VERB
ajiss-396	157	8	questions	question	NOUN
ajiss-396	157	9	that	that	PRON
ajiss-396	157	10	the	the	DET
ajiss-396	157	11	respondents	respondent	NOUN
ajiss-396	157	12	had	have	AUX
ajiss-396	157	13	found	find	VERB
ajiss-396	157	14	hard	hard	ADJ
ajiss-396	157	15	to	to	PART
ajiss-396	157	16	answer	answer	VERB
ajiss-396	157	17	and	and	CCONJ
ajiss-396	157	18	sought	seek	VERB
ajiss-396	157	19	further	further	ADJ
ajiss-396	157	20	clarification	clarification	NOUN
ajiss-396	157	21	on	on	ADP
ajiss-396	157	22	general	general	ADJ
ajiss-396	157	23	issues	issue	NOUN
ajiss-396	157	24	that	that	PRON
ajiss-396	157	25	may	may	AUX
ajiss-396	157	26	provide	provide	VERB
ajiss-396	157	27	further	further	ADJ
ajiss-396	157	28	insight	insight	NOUN
ajiss-396	157	29	on	on	ADP
ajiss-396	157	30	the	the	DET
ajiss-396	157	31	mosque	mosque	PROPN
ajiss-396	157	32	’s	’s	PART
ajiss-396	157	33	internal	internal	PROPN
ajiss-396	157	34	control	control	PROPN
ajiss-396	157	35	systems	system	NOUN
ajiss-396	157	36	.	.	PUNCT
ajiss-396	158	1	in	in	ADP
ajiss-396	158	2	addition	addition	NOUN
ajiss-396	158	3	,	,	PUNCT
ajiss-396	158	4	these	these	DET
ajiss-396	158	5	visits	visit	NOUN
ajiss-396	158	6	were	be	AUX
ajiss-396	158	7	invaluable	invaluable	ADJ
ajiss-396	158	8	in	in	ADP
ajiss-396	158	9	terms	term	NOUN
ajiss-396	158	10	of	of	ADP
ajiss-396	158	11	confirming	confirm	VERB
ajiss-396	158	12	the	the	DET
ajiss-396	158	13	respondents	respondent	NOUN
ajiss-396	158	14	’	'	PUNCT
ajiss-396	158	15	answers	answer	NOUN
ajiss-396	158	16	.	.	PUNCT
ajiss-396	159	1	for	for	ADP
ajiss-396	159	2	example	example	NOUN
ajiss-396	159	3	,	,	PUNCT
ajiss-396	159	4	we	we	PRON
ajiss-396	159	5	observed	observe	VERB
ajiss-396	159	6	that	that	SCONJ
ajiss-396	159	7	the	the	DET
ajiss-396	159	8	donation	donation	NOUN
ajiss-396	159	9	boxes	box	NOUN
ajiss-396	159	10	were	be	AUX
ajiss-396	159	11	properly	properly	ADV
ajiss-396	159	12	secured	secure	VERB
ajiss-396	159	13	and	and	CCONJ
ajiss-396	159	14	that	that	SCONJ
ajiss-396	159	15	all	all	DET
ajiss-396	159	16	checks	check	NOUN
ajiss-396	159	17	were	be	AUX
ajiss-396	159	18	put	put	VERB
ajiss-396	159	19	in	in	ADP
ajiss-396	159	20	locked	locked	ADJ
ajiss-396	159	21	drawers	drawer	NOUN
ajiss-396	159	22	.	.	PUNCT
ajiss-396	160	1	research	research	NOUN
ajiss-396	160	2	instrument	instrument	NOUN
ajiss-396	160	3	.	.	PUNCT
ajiss-396	161	1	the	the	DET
ajiss-396	161	2	questionnaire	questionnaire	NOUN
ajiss-396	161	3	was	be	AUX
ajiss-396	161	4	composed	compose	VERB
ajiss-396	161	5	of	of	ADP
ajiss-396	161	6	two	two	NUM
ajiss-396	161	7	parts	part	NOUN
ajiss-396	161	8	.	.	PUNCT
ajiss-396	162	1	part	part	NOUN
ajiss-396	162	2	1	1	NUM
ajiss-396	162	3	focused	focus	VERB
ajiss-396	162	4	on	on	ADP
ajiss-396	162	5	general	general	ADJ
ajiss-396	162	6	information	information	NOUN
ajiss-396	162	7	,	,	PUNCT
ajiss-396	162	8	such	such	ADJ
ajiss-396	162	9	as	as	ADP
ajiss-396	162	10	the	the	DET
ajiss-396	162	11	staffing	staffing	NOUN
ajiss-396	162	12	of	of	ADP
ajiss-396	162	13	state	state	NOUN
ajiss-396	162	14	mosques	mosque	NOUN
ajiss-396	162	15	,	,	PUNCT
ajiss-396	162	16	existing	exist	VERB
ajiss-396	162	17	committee(s	committee(s	NOUN
ajiss-396	162	18	)	)	PUNCT
ajiss-396	162	19	,	,	PUNCT
ajiss-396	162	20	sources	source	NOUN
ajiss-396	162	21	of	of	ADP
ajiss-396	162	22	funds	fund	NOUN
ajiss-396	162	23	,	,	PUNCT
ajiss-396	162	24	and	and	CCONJ
ajiss-396	162	25	the	the	DET
ajiss-396	162	26	availability	availability	NOUN
ajiss-396	162	27	of	of	ADP
ajiss-396	162	28	written	write	VERB
ajiss-396	162	29	financial	financial	ADJ
ajiss-396	162	30	procedures	procedure	NOUN
ajiss-396	162	31	.	.	PUNCT
ajiss-396	163	1	part	part	NOUN
ajiss-396	163	2	2	2	NUM
ajiss-396	163	3	concentrated	concentrate	VERB
ajiss-396	163	4	on	on	ADP
ajiss-396	163	5	our	our	PRON
ajiss-396	163	6	research	research	NOUN
ajiss-396	163	7	objectives	objective	NOUN
ajiss-396	163	8	:	:	PUNCT
ajiss-396	163	9	the	the	DET
ajiss-396	163	10	internal	internal	PROPN
ajiss-396	163	11	control	control	NOUN
ajiss-396	163	12	systems	system	NOUN
ajiss-396	163	13	related	relate	VERB
ajiss-396	163	14	to	to	ADP
ajiss-396	163	15	receiving	receive	VERB
ajiss-396	163	16	income	income	NOUN
ajiss-396	163	17	and	and	CCONJ
ajiss-396	163	18	disbursing	disburse	VERB
ajiss-396	163	19	funds	fund	NOUN
ajiss-396	163	20	.	.	PUNCT
ajiss-396	164	1	two	two	NUM
ajiss-396	164	2	types	type	NOUN
ajiss-396	164	3	of	of	ADP
ajiss-396	164	4	questions	question	NOUN
ajiss-396	164	5	were	be	AUX
ajiss-396	164	6	designed	design	VERB
ajiss-396	164	7	to	to	PART
ajiss-396	164	8	obtain	obtain	VERB
ajiss-396	164	9	this	this	DET
ajiss-396	164	10	data	datum	NOUN
ajiss-396	164	11	.	.	PUNCT
ajiss-396	165	1	the	the	DET
ajiss-396	165	2	first	first	ADJ
ajiss-396	165	3	set	set	NOUN
ajiss-396	165	4	,	,	PUNCT
ajiss-396	165	5	which	which	PRON
ajiss-396	165	6	focused	focus	VERB
ajiss-396	165	7	on	on	ADP
ajiss-396	165	8	control	control	NOUN
ajiss-396	165	9	systems	system	NOUN
ajiss-396	165	10	,	,	PUNCT
ajiss-396	165	11	required	require	VERB
ajiss-396	165	12	respondents	respondent	NOUN
ajiss-396	165	13	to	to	PART
ajiss-396	165	14	check	check	VERB
ajiss-396	165	15	either	either	CCONJ
ajiss-396	165	16	“	"	PUNCT
ajiss-396	165	17	yes	yes	INTJ
ajiss-396	165	18	”	"	PUNCT
ajiss-396	165	19	or	or	CCONJ
ajiss-396	165	20	“	"	PUNCT
ajiss-396	165	21	no	no	INTJ
ajiss-396	165	22	”	"	PUNCT
ajiss-396	165	23	in	in	ADP
ajiss-396	165	24	the	the	DET
ajiss-396	165	25	boxes	box	NOUN
ajiss-396	165	26	provided	provide	VERB
ajiss-396	165	27	.	.	PUNCT
ajiss-396	166	1	the	the	DET
ajiss-396	166	2	second	second	ADJ
ajiss-396	166	3	set	set	NOUN
ajiss-396	166	4	of	of	ADP
ajiss-396	166	5	questions	question	NOUN
ajiss-396	166	6	,	,	PUNCT
ajiss-396	166	7	which	which	PRON
ajiss-396	166	8	was	be	AUX
ajiss-396	166	9	designed	design	VERB
ajiss-396	166	10	as	as	ADP
ajiss-396	166	11	a	a	DET
ajiss-396	166	12	very	very	ADV
ajiss-396	166	13	small	small	ADJ
ajiss-396	166	14	part	part	NOUN
ajiss-396	166	15	of	of	ADP
ajiss-396	166	16	the	the	DET
ajiss-396	166	17	overall	overall	ADJ
ajiss-396	166	18	questionnaire	questionnaire	NOUN
ajiss-396	166	19	,	,	PUNCT
ajiss-396	166	20	sought	seek	VERB
ajiss-396	166	21	to	to	PART
ajiss-396	166	22	obtain	obtain	VERB
ajiss-396	166	23	additional	additional	ADJ
ajiss-396	166	24	information	information	NOUN
ajiss-396	166	25	on	on	ADP
ajiss-396	166	26	the	the	DET
ajiss-396	166	27	control	control	NOUN
ajiss-396	166	28	systems	system	NOUN
ajiss-396	166	29	in	in	ADP
ajiss-396	166	30	place	place	NOUN
ajiss-396	166	31	.	.	PUNCT
ajiss-396	167	1	in	in	ADP
ajiss-396	167	2	fact	fact	NOUN
ajiss-396	167	3	there	there	PRON
ajiss-396	167	4	were	be	VERB
ajiss-396	167	5	only	only	ADV
ajiss-396	167	6	two	two	NUM
ajiss-396	167	7	-	-	PUNCT
ajiss-396	167	8	open	open	ADJ
ajiss-396	167	9	ended	ended	ADJ
ajiss-396	167	10	questions	question	NOUN
ajiss-396	167	11	pertaining	pertain	VERB
ajiss-396	167	12	to	to	ADP
ajiss-396	167	13	cash	cash	NOUN
ajiss-396	167	14	receipt	receipt	NOUN
ajiss-396	167	15	and	and	CCONJ
ajiss-396	167	16	dis72	dis72	VERB
ajiss-396	167	17	the	the	DET
ajiss-396	167	18	american	american	PROPN
ajiss-396	167	19	journal	journal	PROPN
ajiss-396	167	20	of	of	ADP
ajiss-396	167	21	islamic	islamic	ADJ
ajiss-396	167	22	social	social	PROPN
ajiss-396	167	23	sciences	sciences	PROPN
ajiss-396	167	24	25:1	25:1	NUM
ajiss-396	167	25	pdf	pdf	NOUN
ajiss-396	167	26	created	create	VERB
ajiss-396	167	27	with	with	ADP
ajiss-396	167	28	pdffactory	pdffactory	ADJ
ajiss-396	167	29	trial	trial	NOUN
ajiss-396	167	30	version	version	NOUN
ajiss-396	167	31	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	167	32	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	167	33	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	167	34	bursement.28	bursement.28	NOUN
ajiss-396	167	35	the	the	DET
ajiss-396	167	36	questions	question	NOUN
ajiss-396	167	37	on	on	ADP
ajiss-396	167	38	the	the	DET
ajiss-396	167	39	internal	internal	ADJ
ajiss-396	167	40	control	control	NOUN
ajiss-396	167	41	systems	system	NOUN
ajiss-396	167	42	for	for	ADP
ajiss-396	167	43	cash	cash	NOUN
ajiss-396	167	44	are	be	AUX
ajiss-396	167	45	found	find	VERB
ajiss-396	167	46	in	in	ADP
ajiss-396	167	47	tables	table	NOUN
ajiss-396	167	48	2	2	NUM
ajiss-396	167	49	and	and	CCONJ
ajiss-396	167	50	4	4	NUM
ajiss-396	167	51	.	.	PUNCT
ajiss-396	168	1	the	the	DET
ajiss-396	168	2	questionnaire	questionnaire	NOUN
ajiss-396	168	3	was	be	AUX
ajiss-396	168	4	adapted	adapt	VERB
ajiss-396	168	5	from	from	ADP
ajiss-396	168	6	audit	audit	NOUN
ajiss-396	168	7	working	work	VERB
ajiss-396	168	8	papers	paper	NOUN
ajiss-396	168	9	on	on	ADP
ajiss-396	168	10	internal	internal	ADJ
ajiss-396	168	11	control	control	NOUN
ajiss-396	168	12	systems	system	NOUN
ajiss-396	168	13	for	for	ADP
ajiss-396	168	14	cash	cash	NOUN
ajiss-396	168	15	.	.	PUNCT
ajiss-396	169	1	accordingly	accordingly	ADV
ajiss-396	169	2	,	,	PUNCT
ajiss-396	169	3	the	the	DET
ajiss-396	169	4	questionnaire	questionnaire	NOUN
ajiss-396	169	5	’s	’s	PART
ajiss-396	169	6	reliability	reliability	NOUN
ajiss-396	169	7	may	may	AUX
ajiss-396	169	8	not	not	PART
ajiss-396	169	9	be	be	AUX
ajiss-396	169	10	a	a	DET
ajiss-396	169	11	serious	serious	ADJ
ajiss-396	169	12	issue	issue	NOUN
ajiss-396	169	13	.	.	PUNCT
ajiss-396	170	1	however	however	ADV
ajiss-396	170	2	,	,	PUNCT
ajiss-396	170	3	a	a	DET
ajiss-396	170	4	pilot	pilot	NOUN
ajiss-396	170	5	study	study	NOUN
ajiss-396	170	6	was	be	AUX
ajiss-396	170	7	done	do	VERB
ajiss-396	170	8	to	to	PART
ajiss-396	170	9	test	test	VERB
ajiss-396	170	10	its	its	PRON
ajiss-396	170	11	validity	validity	NOUN
ajiss-396	170	12	.	.	PUNCT
ajiss-396	171	1	given	give	VERB
ajiss-396	171	2	that	that	SCONJ
ajiss-396	171	3	the	the	DET
ajiss-396	171	4	questionnaire	questionnaire	NOUN
ajiss-396	171	5	was	be	AUX
ajiss-396	171	6	self	self	NOUN
ajiss-396	171	7	-	-	PUNCT
ajiss-396	171	8	administered	administer	VERB
ajiss-396	171	9	,	,	PUNCT
ajiss-396	171	10	the	the	DET
ajiss-396	171	11	issue	issue	NOUN
ajiss-396	171	12	of	of	ADP
ajiss-396	171	13	“	"	PUNCT
ajiss-396	171	14	readability	readability	NOUN
ajiss-396	171	15	”	"	PUNCT
ajiss-396	171	16	may	may	AUX
ajiss-396	171	17	also	also	ADV
ajiss-396	171	18	not	not	PART
ajiss-396	171	19	be	be	AUX
ajiss-396	171	20	a	a	DET
ajiss-396	171	21	problem	problem	NOUN
ajiss-396	171	22	,	,	PUNCT
ajiss-396	171	23	as	as	SCONJ
ajiss-396	171	24	the	the	DET
ajiss-396	171	25	second	second	ADJ
ajiss-396	171	26	author	author	NOUN
ajiss-396	171	27	was	be	AUX
ajiss-396	171	28	on	on	ADP
ajiss-396	171	29	hand	hand	NOUN
ajiss-396	171	30	to	to	PART
ajiss-396	171	31	clarify	clarify	VERB
ajiss-396	171	32	all	all	PRON
ajiss-396	171	33	of	of	ADP
ajiss-396	171	34	the	the	DET
ajiss-396	171	35	respondents	respondent	NOUN
ajiss-396	171	36	’	'	PUNCT
ajiss-396	171	37	questions	question	NOUN
ajiss-396	171	38	.	.	PUNCT
ajiss-396	172	1	results	result	NOUN
ajiss-396	172	2	.	.	PUNCT
ajiss-396	173	1	given	give	VERB
ajiss-396	173	2	that	that	SCONJ
ajiss-396	173	3	the	the	DET
ajiss-396	173	4	ten	ten	NUM
ajiss-396	173	5	state	state	NOUN
ajiss-396	173	6	mosques	mosque	NOUN
ajiss-396	173	7	constitute	constitute	VERB
ajiss-396	173	8	almost	almost	ADV
ajiss-396	173	9	the	the	DET
ajiss-396	173	10	entire	entire	ADJ
ajiss-396	173	11	population	population	NOUN
ajiss-396	173	12	of	of	ADP
ajiss-396	173	13	west	west	PROPN
ajiss-396	173	14	malaysia	malaysia	PROPN
ajiss-396	173	15	’s	’s	PART
ajiss-396	173	16	state	state	NOUN
ajiss-396	173	17	mosques	mosque	NOUN
ajiss-396	173	18	,	,	PUNCT
ajiss-396	173	19	advanced	advanced	ADJ
ajiss-396	173	20	statistical	statistical	ADJ
ajiss-396	173	21	analysis	analysis	NOUN
ajiss-396	173	22	was	be	AUX
ajiss-396	173	23	not	not	PART
ajiss-396	173	24	undertaken	undertake	VERB
ajiss-396	173	25	.	.	PUNCT
ajiss-396	174	1	only	only	ADV
ajiss-396	174	2	a	a	DET
ajiss-396	174	3	descriptive	descriptive	ADJ
ajiss-396	174	4	analysis	analysis	NOUN
ajiss-396	174	5	was	be	AUX
ajiss-396	174	6	performed	perform	VERB
ajiss-396	174	7	.	.	PUNCT
ajiss-396	175	1	to	to	PART
ajiss-396	175	2	preserve	preserve	VERB
ajiss-396	175	3	anonymity	anonymity	NOUN
ajiss-396	175	4	,	,	PUNCT
ajiss-396	175	5	we	we	PRON
ajiss-396	175	6	assigned	assign	VERB
ajiss-396	175	7	each	each	DET
ajiss-396	175	8	mosque	mosque	NOUN
ajiss-396	175	9	a	a	DET
ajiss-396	175	10	letter	letter	NOUN
ajiss-396	175	11	(	(	PUNCT
ajiss-396	175	12	from	from	ADP
ajiss-396	175	13	a	a	PRON
ajiss-396	175	14	to	to	ADP
ajiss-396	175	15	m	m	PROPN
ajiss-396	175	16	)	)	PUNCT
ajiss-396	175	17	.	.	PUNCT
ajiss-396	176	1	the	the	DET
ajiss-396	176	2	results	result	NOUN
ajiss-396	176	3	are	be	AUX
ajiss-396	176	4	summarized	summarize	VERB
ajiss-396	176	5	using	use	VERB
ajiss-396	176	6	frequency	frequency	NOUN
ajiss-396	176	7	distribution	distribution	NOUN
ajiss-396	176	8	tables	table	NOUN
ajiss-396	176	9	.	.	PUNCT
ajiss-396	177	1	in	in	ADP
ajiss-396	177	2	analyzing	analyze	VERB
ajiss-396	177	3	the	the	DET
ajiss-396	177	4	results	result	NOUN
ajiss-396	177	5	,	,	PUNCT
ajiss-396	177	6	we	we	PRON
ajiss-396	177	7	first	first	ADV
ajiss-396	177	8	tabulated	tabulate	VERB
ajiss-396	177	9	the	the	DET
ajiss-396	177	10	number	number	NOUN
ajiss-396	177	11	of	of	ADP
ajiss-396	177	12	mosques	mosque	NOUN
ajiss-396	177	13	that	that	PRON
ajiss-396	177	14	answered	answer	VERB
ajiss-396	177	15	“	"	PUNCT
ajiss-396	177	16	yes	yes	INTJ
ajiss-396	177	17	”	"	PUNCT
ajiss-396	177	18	to	to	ADP
ajiss-396	177	19	a	a	DET
ajiss-396	177	20	particular	particular	ADJ
ajiss-396	177	21	control	control	NOUN
ajiss-396	177	22	(	(	PUNCT
ajiss-396	177	23	see	see	VERB
ajiss-396	177	24	tables	table	NOUN
ajiss-396	177	25	2	2	NUM
ajiss-396	177	26	and	and	CCONJ
ajiss-396	177	27	4	4	NUM
ajiss-396	177	28	)	)	PUNCT
ajiss-396	177	29	.	.	PUNCT
ajiss-396	178	1	in	in	ADP
ajiss-396	178	2	order	order	NOUN
ajiss-396	178	3	to	to	PART
ajiss-396	178	4	examine	examine	VERB
ajiss-396	178	5	the	the	DET
ajiss-396	178	6	extent	extent	NOUN
ajiss-396	178	7	to	to	PART
ajiss-396	178	8	which	which	PRON
ajiss-396	178	9	each	each	DET
ajiss-396	178	10	mosque	mosque	NOUN
ajiss-396	178	11	had	have	AUX
ajiss-396	178	12	instituted	institute	VERB
ajiss-396	178	13	an	an	DET
ajiss-396	178	14	internal	internal	ADJ
ajiss-396	178	15	control	control	NOUN
ajiss-396	178	16	system	system	NOUN
ajiss-396	178	17	for	for	ADP
ajiss-396	178	18	the	the	DET
ajiss-396	178	19	receipt	receipt	NOUN
ajiss-396	178	20	of	of	ADP
ajiss-396	178	21	income	income	NOUN
ajiss-396	178	22	and	and	CCONJ
ajiss-396	178	23	the	the	DET
ajiss-396	178	24	disbursement	disbursement	NOUN
ajiss-396	178	25	of	of	ADP
ajiss-396	178	26	funds	fund	NOUN
ajiss-396	178	27	,	,	PUNCT
ajiss-396	178	28	we	we	PRON
ajiss-396	178	29	tabulated	tabulate	VERB
ajiss-396	178	30	the	the	DET
ajiss-396	178	31	results	result	NOUN
ajiss-396	178	32	for	for	ADP
ajiss-396	178	33	each	each	DET
ajiss-396	178	34	mosque	mosque	NOUN
ajiss-396	178	35	(	(	PUNCT
ajiss-396	178	36	see	see	VERB
ajiss-396	178	37	tables	table	NOUN
ajiss-396	178	38	3	3	NUM
ajiss-396	178	39	and	and	CCONJ
ajiss-396	178	40	5	5	NUM
ajiss-396	178	41	)	)	PUNCT
ajiss-396	178	42	.	.	PUNCT
ajiss-396	179	1	the	the	DET
ajiss-396	179	2	average	average	ADJ
ajiss-396	179	3	(	(	PUNCT
ajiss-396	179	4	ave	ave	PROPN
ajiss-396	179	5	)	)	PUNCT
ajiss-396	179	6	,	,	PUNCT
ajiss-396	179	7	discussed	discuss	VERB
ajiss-396	179	8	below	below	ADV
ajiss-396	179	9	,	,	PUNCT
ajiss-396	179	10	was	be	AUX
ajiss-396	179	11	then	then	ADV
ajiss-396	179	12	calculated	calculate	VERB
ajiss-396	179	13	and	and	CCONJ
ajiss-396	179	14	compared	compare	VERB
ajiss-396	179	15	with	with	ADP
ajiss-396	179	16	the	the	DET
ajiss-396	179	17	controls	control	NOUN
ajiss-396	179	18	prevailing	prevail	VERB
ajiss-396	179	19	in	in	ADP
ajiss-396	179	20	each	each	DET
ajiss-396	179	21	state	state	NOUN
ajiss-396	179	22	mosque	mosque	NOUN
ajiss-396	179	23	.	.	PUNCT
ajiss-396	180	1	those	those	DET
ajiss-396	180	2	mosques	mosque	NOUN
ajiss-396	180	3	that	that	PRON
ajiss-396	180	4	had	have	VERB
ajiss-396	180	5	tighter	tight	ADJ
ajiss-396	180	6	controls	control	NOUN
ajiss-396	180	7	performed	perform	VERB
ajiss-396	180	8	better	well	ADV
ajiss-396	180	9	than	than	ADP
ajiss-396	180	10	the	the	DET
ajiss-396	180	11	ave	ave	PROPN
ajiss-396	180	12	.	.	PUNCT
ajiss-396	181	1	receipt	receipt	NOUN
ajiss-396	181	2	of	of	ADP
ajiss-396	181	3	income	income	NOUN
ajiss-396	181	4	.	.	PUNCT
ajiss-396	182	1	the	the	DET
ajiss-396	182	2	important	important	ADJ
ajiss-396	182	3	control	control	NOUN
ajiss-396	182	4	systems	system	NOUN
ajiss-396	182	5	for	for	ADP
ajiss-396	182	6	receiving	receive	VERB
ajiss-396	182	7	income	income	NOUN
ajiss-396	182	8	are	be	AUX
ajiss-396	182	9	physical	physical	ADJ
ajiss-396	182	10	custody	custody	NOUN
ajiss-396	182	11	of	of	ADP
ajiss-396	182	12	the	the	DET
ajiss-396	182	13	funds	fund	NOUN
ajiss-396	182	14	,	,	PUNCT
ajiss-396	182	15	segregation	segregation	NOUN
ajiss-396	182	16	of	of	ADP
ajiss-396	182	17	duties	duty	NOUN
ajiss-396	182	18	,	,	PUNCT
ajiss-396	182	19	and	and	CCONJ
ajiss-396	182	20	recording	recording	NOUN
ajiss-396	182	21	(	(	PUNCT
ajiss-396	182	22	see	see	VERB
ajiss-396	182	23	table	table	NOUN
ajiss-396	182	24	2	2	NUM
ajiss-396	182	25	,	,	PUNCT
ajiss-396	182	26	panels	panel	NOUN
ajiss-396	182	27	a	a	DET
ajiss-396	182	28	,	,	PUNCT
ajiss-396	182	29	b	b	NOUN
ajiss-396	182	30	,	,	PUNCT
ajiss-396	182	31	and	and	CCONJ
ajiss-396	182	32	c).29	c).29	PROPN
ajiss-396	182	33	physical	physical	ADJ
ajiss-396	182	34	custody	custody	NOUN
ajiss-396	182	35	is	be	AUX
ajiss-396	182	36	divided	divide	VERB
ajiss-396	182	37	into	into	ADP
ajiss-396	182	38	three	three	NUM
ajiss-396	182	39	stages	stage	NOUN
ajiss-396	182	40	:	:	PUNCT
ajiss-396	182	41	collection	collection	NOUN
ajiss-396	182	42	,	,	PUNCT
ajiss-396	182	43	banking	banking	NOUN
ajiss-396	182	44	-	-	PUNCT
ajiss-396	182	45	in	in	ADV
ajiss-396	182	46	,	,	PUNCT
ajiss-396	182	47	and	and	CCONJ
ajiss-396	182	48	“	"	PUNCT
ajiss-396	182	49	safekeeping	safekeeping	NOUN
ajiss-396	182	50	.	.	PUNCT
ajiss-396	182	51	”	"	PUNCT
ajiss-396	183	1	questions	question	NOUN
ajiss-396	183	2	1	1	NUM
ajiss-396	183	3	,	,	PUNCT
ajiss-396	183	4	2	2	NUM
ajiss-396	183	5	,	,	PUNCT
ajiss-396	183	6	4	4	NUM
ajiss-396	183	7	,	,	PUNCT
ajiss-396	183	8	and	and	CCONJ
ajiss-396	183	9	5	5	NUM
ajiss-396	183	10	are	be	AUX
ajiss-396	183	11	internal	internal	ADJ
ajiss-396	183	12	controls	control	NOUN
ajiss-396	183	13	related	relate	VERB
ajiss-396	183	14	to	to	ADP
ajiss-396	183	15	the	the	DET
ajiss-396	183	16	collection	collection	NOUN
ajiss-396	183	17	stage	stage	NOUN
ajiss-396	183	18	;	;	PUNCT
ajiss-396	183	19	questions	question	NOUN
ajiss-396	183	20	8	8	NUM
ajiss-396	183	21	,	,	PUNCT
ajiss-396	183	22	9	9	NUM
ajiss-396	183	23	,	,	PUNCT
ajiss-396	183	24	and	and	CCONJ
ajiss-396	183	25	10	10	NUM
ajiss-396	183	26	are	be	AUX
ajiss-396	183	27	internal	internal	ADJ
ajiss-396	183	28	controls	control	NOUN
ajiss-396	183	29	for	for	ADP
ajiss-396	183	30	“	"	PUNCT
ajiss-396	183	31	banking	banking	NOUN
ajiss-396	183	32	-	-	PUNCT
ajiss-396	183	33	in	in	ADP
ajiss-396	183	34	”	"	PUNCT
ajiss-396	183	35	;	;	PUNCT
ajiss-396	183	36	and	and	CCONJ
ajiss-396	183	37	questions	question	NOUN
ajiss-396	183	38	11	11	NUM
ajiss-396	183	39	and	and	CCONJ
ajiss-396	183	40	12	12	NUM
ajiss-396	183	41	focus	focus	NOUN
ajiss-396	183	42	on	on	ADP
ajiss-396	183	43	the	the	DET
ajiss-396	183	44	“	"	PUNCT
ajiss-396	183	45	safekeeping	safekeeping	NOUN
ajiss-396	183	46	”	"	PUNCT
ajiss-396	183	47	aspects	aspect	NOUN
ajiss-396	183	48	.	.	PUNCT
ajiss-396	184	1	as	as	SCONJ
ajiss-396	184	2	table	table	NOUN
ajiss-396	184	3	2	2	NUM
ajiss-396	184	4	indicates	indicate	VERB
ajiss-396	184	5	,	,	PUNCT
ajiss-396	184	6	nine	nine	NUM
ajiss-396	184	7	of	of	ADP
ajiss-396	184	8	the	the	DET
ajiss-396	184	9	ten	ten	NUM
ajiss-396	184	10	state	state	NOUN
ajiss-396	184	11	mosques	mosque	NOUN
ajiss-396	184	12	have	have	VERB
ajiss-396	184	13	financial	financial	ADJ
ajiss-396	184	14	control	control	NOUN
ajiss-396	184	15	systems	system	NOUN
ajiss-396	184	16	for	for	ADP
ajiss-396	184	17	collecting	collect	VERB
ajiss-396	184	18	and	and	CCONJ
ajiss-396	184	19	safekeeping	safekeepe	VERB
ajiss-396	184	20	funds	fund	NOUN
ajiss-396	184	21	.	.	PUNCT
ajiss-396	185	1	at	at	ADP
ajiss-396	185	2	the	the	DET
ajiss-396	185	3	collection	collection	NOUN
ajiss-396	185	4	stage	stage	NOUN
ajiss-396	185	5	,	,	PUNCT
ajiss-396	185	6	three	three	NUM
ajiss-396	185	7	control	control	NOUN
ajiss-396	185	8	systems	system	NOUN
ajiss-396	185	9	are	be	AUX
ajiss-396	185	10	implemented	implement	VERB
ajiss-396	185	11	in	in	ADP
ajiss-396	185	12	all	all	PRON
ajiss-396	185	13	of	of	ADP
ajiss-396	185	14	the	the	DET
ajiss-396	185	15	ten	ten	NUM
ajiss-396	185	16	state	state	NOUN
ajiss-396	185	17	mosques	mosque	NOUN
ajiss-396	185	18	:	:	PUNCT
ajiss-396	185	19	collection	collection	NOUN
ajiss-396	185	20	boxes	box	NOUN
ajiss-396	185	21	are	be	AUX
ajiss-396	185	22	sealed	seal	VERB
ajiss-396	185	23	or	or	CCONJ
ajiss-396	185	24	locked	lock	VERB
ajiss-396	185	25	,	,	PUNCT
ajiss-396	185	26	they	they	PRON
ajiss-396	185	27	can	can	AUX
ajiss-396	185	28	be	be	AUX
ajiss-396	185	29	opened	open	VERB
ajiss-396	185	30	only	only	ADV
ajiss-396	185	31	in	in	ADP
ajiss-396	185	32	the	the	DET
ajiss-396	185	33	presence	presence	NOUN
ajiss-396	185	34	of	of	ADP
ajiss-396	185	35	at	at	ADV
ajiss-396	185	36	least	least	ADV
ajiss-396	185	37	two	two	NUM
ajiss-396	185	38	persons	person	NOUN
ajiss-396	185	39	(	(	PUNCT
ajiss-396	185	40	minimizes	minimize	VERB
ajiss-396	185	41	the	the	DET
ajiss-396	185	42	chances	chance	NOUN
ajiss-396	185	43	for	for	ADP
ajiss-396	185	44	theft	theft	NOUN
ajiss-396	185	45	or	or	CCONJ
ajiss-396	185	46	fraud	fraud	NOUN
ajiss-396	185	47	and	and	CCONJ
ajiss-396	185	48	provides	provide	VERB
ajiss-396	185	49	an	an	DET
ajiss-396	185	50	additional	additional	ADJ
ajiss-396	185	51	check	check	NOUN
ajiss-396	185	52	)	)	PUNCT
ajiss-396	185	53	,	,	PUNCT
ajiss-396	185	54	and	and	CCONJ
ajiss-396	185	55	collections	collection	NOUN
ajiss-396	185	56	are	be	AUX
ajiss-396	185	57	counted	count	VERB
ajiss-396	185	58	as	as	ADV
ajiss-396	185	59	soon	soon	ADV
ajiss-396	185	60	as	as	SCONJ
ajiss-396	185	61	the	the	DET
ajiss-396	185	62	collection	collection	NOUN
ajiss-396	185	63	box	box	PROPN
ajiss-396	185	64	is	be	AUX
ajiss-396	185	65	opened	open	VERB
ajiss-396	185	66	(	(	PUNCT
ajiss-396	185	67	a	a	DET
ajiss-396	185	68	delay	delay	NOUN
ajiss-396	185	69	may	may	AUX
ajiss-396	185	70	lead	lead	VERB
ajiss-396	185	71	to	to	ADP
ajiss-396	185	72	theft	theft	NOUN
ajiss-396	185	73	or	or	CCONJ
ajiss-396	185	74	fraud	fraud	NOUN
ajiss-396	185	75	)	)	PUNCT
ajiss-396	185	76	.	.	PUNCT
ajiss-396	186	1	however	however	ADV
ajiss-396	186	2	,	,	PUNCT
ajiss-396	186	3	there	there	PRON
ajiss-396	186	4	were	be	VERB
ajiss-396	186	5	instances	instance	NOUN
ajiss-396	186	6	where	where	SCONJ
ajiss-396	186	7	collections	collection	NOUN
ajiss-396	186	8	were	be	AUX
ajiss-396	186	9	not	not	PART
ajiss-396	186	10	banked	bank	VERB
ajiss-396	186	11	on	on	ADP
ajiss-396	186	12	the	the	DET
ajiss-396	186	13	next	next	ADJ
ajiss-396	186	14	working	work	VERB
ajiss-396	186	15	day	day	NOUN
ajiss-396	186	16	,	,	PUNCT
ajiss-396	186	17	as	as	SCONJ
ajiss-396	186	18	stipulated	stipulate	VERB
ajiss-396	186	19	in	in	ADP
ajiss-396	186	20	ti	ti	PROPN
ajiss-396	186	21	no	no	NOUN
ajiss-396	186	22	.	.	PUNCT
ajiss-396	187	1	78.30	78.30	NUM
ajiss-396	187	2	such	such	DET
ajiss-396	187	3	a	a	DET
ajiss-396	187	4	delay	delay	NOUN
ajiss-396	187	5	may	may	AUX
ajiss-396	187	6	expose	expose	VERB
ajiss-396	187	7	the	the	DET
ajiss-396	187	8	money	money	NOUN
ajiss-396	187	9	collected	collect	VERB
ajiss-396	187	10	to	to	ADP
ajiss-396	187	11	opportunities	opportunity	NOUN
ajiss-396	187	12	for	for	ADP
ajiss-396	187	13	theft	theft	NOUN
ajiss-396	187	14	and	and	CCONJ
ajiss-396	187	15	misappropriation	misappropriation	NOUN
ajiss-396	187	16	.	.	PUNCT
ajiss-396	188	1	furthermore	furthermore	ADV
ajiss-396	188	2	,	,	PUNCT
ajiss-396	188	3	only	only	ADV
ajiss-396	188	4	six	six	NUM
ajiss-396	188	5	of	of	ADP
ajiss-396	188	6	the	the	DET
ajiss-396	188	7	mosques	mosque	NOUN
ajiss-396	188	8	deposited	deposit	VERB
ajiss-396	188	9	the	the	DET
ajiss-396	188	10	collections	collection	NOUN
ajiss-396	188	11	in	in	ADP
ajiss-396	188	12	the	the	DET
ajiss-396	188	13	bank	bank	NOUN
ajiss-396	188	14	intact	intact	ADJ
ajiss-396	188	15	;	;	PUNCT
ajiss-396	188	16	sulaiman	sulaiman	PROPN
ajiss-396	188	17	,	,	PUNCT
ajiss-396	188	18	siraj	siraj	PROPN
ajiss-396	188	19	,	,	PUNCT
ajiss-396	188	20	and	and	CCONJ
ajiss-396	188	21	ibrahim	ibrahim	PROPN
ajiss-396	188	22	:	:	PUNCT
ajiss-396	188	23	internal	internal	ADJ
ajiss-396	188	24	control	control	NOUN
ajiss-396	188	25	systems	system	NOUN
ajiss-396	188	26	73	73	NUM
ajiss-396	188	27	pdf	pdf	NOUN
ajiss-396	188	28	created	create	VERB
ajiss-396	188	29	with	with	ADP
ajiss-396	188	30	pdffactory	pdffactory	ADJ
ajiss-396	188	31	trial	trial	NOUN
ajiss-396	188	32	version	version	NOUN
ajiss-396	188	33	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	188	34	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	188	35	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	188	36	table	table	NOUN
ajiss-396	188	37	2	2	NUM
ajiss-396	188	38	:	:	PUNCT
ajiss-396	188	39	internal	internal	ADJ
ajiss-396	188	40	control	control	NOUN
ajiss-396	188	41	on	on	ADP
ajiss-396	188	42	receipt	receipt	NOUN
ajiss-396	188	43	of	of	ADP
ajiss-396	188	44	income	income	NOUN
ajiss-396	188	45	no	no	PROPN
ajiss-396	188	46	.	.	PUNCT
ajiss-396	188	47	controls	control	VERB
ajiss-396	188	48	no	no	INTJ
ajiss-396	188	49	.	.	PUNCT
ajiss-396	189	1	of	of	ADP
ajiss-396	189	2	state	state	NOUN
ajiss-396	189	3	%	%	NOUN
ajiss-396	189	4	of	of	ADP
ajiss-396	189	5	fremosques	fremosque	NOUN
ajiss-396	189	6	imquency	imquency	NOUN
ajiss-396	189	7	plementing	plemente	VERB
ajiss-396	189	8	the	the	DET
ajiss-396	189	9	control	control	NOUN
ajiss-396	189	10	panel	panel	NOUN
ajiss-396	189	11	a	a	DET
ajiss-396	189	12	:	:	PUNCT
ajiss-396	189	13	physical	physical	ADJ
ajiss-396	189	14	custody	custody	NOUN
ajiss-396	189	15	1	1	NUM
ajiss-396	189	16	collection	collection	NOUN
ajiss-396	189	17	:	:	PUNCT
ajiss-396	189	18	are	be	AUX
ajiss-396	189	19	all	all	PRON
ajiss-396	189	20	collection	collection	NOUN
ajiss-396	189	21	boxes	box	NOUN
ajiss-396	189	22	sealed	seal	VERB
ajiss-396	189	23	or	or	CCONJ
ajiss-396	189	24	locked	lock	VERB
ajiss-396	189	25	?	?	PUNCT
ajiss-396	190	1	10	10	NUM
ajiss-396	190	2	100.0	100.0	NUM
ajiss-396	190	3	2	2	NUM
ajiss-396	190	4	are	be	AUX
ajiss-396	190	5	all	all	PRON
ajiss-396	190	6	of	of	ADP
ajiss-396	190	7	these	these	DET
ajiss-396	190	8	boxes	box	NOUN
ajiss-396	190	9	opened	open	VERB
ajiss-396	190	10	regularly	regularly	ADV
ajiss-396	190	11	?	?	PUNCT
ajiss-396	191	1	9	9	NUM
ajiss-396	191	2	90.0	90.0	NUM
ajiss-396	191	3	4	4	NUM
ajiss-396	191	4	how	how	SCONJ
ajiss-396	191	5	many	many	ADJ
ajiss-396	191	6	people	people	NOUN
ajiss-396	191	7	are	be	AUX
ajiss-396	191	8	present	present	ADJ
ajiss-396	191	9	during	during	ADP
ajiss-396	191	10	the	the	DET
ajiss-396	191	11	opening	opening	NOUN
ajiss-396	191	12	of	of	ADP
ajiss-396	191	13	the	the	DET
ajiss-396	191	14	collection	collection	NOUN
ajiss-396	191	15	boxes	box	NOUN
ajiss-396	191	16	?	?	PUNCT
ajiss-396	192	1	i.	i.	NOUN
ajiss-396	192	2	one	one	NUM
ajiss-396	192	3	person	person	NOUN
ajiss-396	192	4	0	0	NUM
ajiss-396	192	5	0.0	0.0	NUM
ajiss-396	192	6	ii	ii	NOUN
ajiss-396	192	7	.	.	PUNCT
ajiss-396	193	1	two	two	NUM
ajiss-396	193	2	persons	person	NOUN
ajiss-396	193	3	10	10	NUM
ajiss-396	193	4	100.0	100.0	NUM
ajiss-396	193	5	iii	iii	NOUN
ajiss-396	193	6	.	.	PUNCT
ajiss-396	194	1	more	more	ADJ
ajiss-396	194	2	than	than	ADP
ajiss-396	194	3	two	two	NUM
ajiss-396	194	4	persons	person	NOUN
ajiss-396	194	5	5	5	NUM
ajiss-396	194	6	is	be	AUX
ajiss-396	194	7	the	the	DET
ajiss-396	194	8	counting	counting	NOUN
ajiss-396	194	9	of	of	ADP
ajiss-396	194	10	money	money	NOUN
ajiss-396	194	11	from	from	ADP
ajiss-396	194	12	collection	collection	NOUN
ajiss-396	194	13	boxes	box	NOUN
ajiss-396	194	14	10	10	NUM
ajiss-396	194	15	100.0	100.0	NUM
ajiss-396	194	16	done	do	VERB
ajiss-396	194	17	promptly	promptly	ADV
ajiss-396	194	18	once	once	ADV
ajiss-396	194	19	opened	open	VERB
ajiss-396	194	20	?	?	PUNCT
ajiss-396	194	21	8	8	NUM
ajiss-396	194	22	banking	banking	NOUN
ajiss-396	194	23	in	in	ADP
ajiss-396	194	24	:	:	PUNCT
ajiss-396	194	25	are	be	AUX
ajiss-396	194	26	all	all	DET
ajiss-396	194	27	monies	monie	NOUN
ajiss-396	194	28	received	receive	VERB
ajiss-396	194	29	through	through	ADP
ajiss-396	194	30	public	public	ADJ
ajiss-396	194	31	or	or	CCONJ
ajiss-396	194	32	congre7	congre7	NOUN
ajiss-396	194	33	70.0	70.0	NUM
ajiss-396	194	34	gational	gational	ADJ
ajiss-396	194	35	donations	donation	NOUN
ajiss-396	194	36	banked	bank	VERB
ajiss-396	194	37	at	at	ADP
ajiss-396	194	38	least	least	ADJ
ajiss-396	194	39	on	on	ADP
ajiss-396	194	40	the	the	DET
ajiss-396	194	41	next	next	ADJ
ajiss-396	194	42	working	work	VERB
ajiss-396	194	43	day	day	NOUN
ajiss-396	194	44	?	?	PUNCT
ajiss-396	195	1	9	9	NUM
ajiss-396	195	2	are	be	AUX
ajiss-396	195	3	all	all	PRON
ajiss-396	195	4	incoming	incoming	ADJ
ajiss-396	195	5	monies	monie	NOUN
ajiss-396	195	6	banked	bank	VERB
ajiss-396	195	7	intact	intact	ADJ
ajiss-396	195	8	?	?	PUNCT
ajiss-396	196	1	6	6	NUM
ajiss-396	196	2	60.0	60.0	NUM
ajiss-396	196	3	10	10	NUM
ajiss-396	196	4	do	do	AUX
ajiss-396	196	5	you	you	PRON
ajiss-396	196	6	use	use	VERB
ajiss-396	196	7	incoming	incoming	ADJ
ajiss-396	196	8	monies	monie	NOUN
ajiss-396	196	9	not	not	PART
ajiss-396	196	10	deposited	deposit	VERB
ajiss-396	196	11	in	in	ADP
ajiss-396	196	12	the	the	DET
ajiss-396	196	13	bank	bank	NOUN
ajiss-396	196	14	to	to	ADP
ajiss-396	196	15	5	5	NUM
ajiss-396	196	16	50.0	50.0	NUM
ajiss-396	196	17	pay	pay	NOUN
ajiss-396	196	18	any	any	DET
ajiss-396	196	19	expenses	expense	NOUN
ajiss-396	196	20	(	(	PUNCT
ajiss-396	196	21	i.e	i.e	PROPN
ajiss-396	196	22	without	without	ADP
ajiss-396	196	23	banking	banking	NOUN
ajiss-396	196	24	-	-	PUNCT
ajiss-396	196	25	in	in	ADP
ajiss-396	196	26	first	first	ADJ
ajiss-396	196	27	)	)	PUNCT
ajiss-396	196	28	?	?	PUNCT
ajiss-396	197	1	11	11	NUM
ajiss-396	197	2	safekeeping	safekeeping	NOUN
ajiss-396	197	3	:	:	PUNCT
ajiss-396	197	4	are	be	AUX
ajiss-396	197	5	all	all	PRON
ajiss-396	197	6	cash	cash	NOUN
ajiss-396	197	7	/	/	SYM
ajiss-396	197	8	cheques	cheque	NOUN
ajiss-396	197	9	received	receive	VERB
ajiss-396	197	10	placed	place	VERB
ajiss-396	197	11	in	in	ADP
ajiss-396	197	12	a	a	DET
ajiss-396	197	13	safe	safe	ADJ
ajiss-396	197	14	9	9	NUM
ajiss-396	197	15	90.0	90.0	NUM
ajiss-396	197	16	place	place	NOUN
ajiss-396	197	17	(	(	PUNCT
ajiss-396	197	18	e.g	e.g	X
ajiss-396	197	19	safe	safe	ADJ
ajiss-396	197	20	,	,	PUNCT
ajiss-396	197	21	locked	locked	ADJ
ajiss-396	197	22	box	box	NOUN
ajiss-396	197	23	or	or	CCONJ
ajiss-396	197	24	locked	locked	ADJ
ajiss-396	197	25	drawer	drawer	NOUN
ajiss-396	197	26	)	)	PUNCT
ajiss-396	197	27	if	if	SCONJ
ajiss-396	197	28	it	it	PRON
ajiss-396	197	29	can	can	AUX
ajiss-396	197	30	not	not	PART
ajiss-396	197	31	be	be	AUX
ajiss-396	197	32	banked	bank	VERB
ajiss-396	197	33	on	on	ADP
ajiss-396	197	34	the	the	DET
ajiss-396	197	35	same	same	ADJ
ajiss-396	197	36	day	day	NOUN
ajiss-396	197	37	?	?	PUNCT
ajiss-396	198	1	12	12	NUM
ajiss-396	198	2	is	be	AUX
ajiss-396	198	3	access	access	NOUN
ajiss-396	198	4	to	to	ADP
ajiss-396	198	5	the	the	DET
ajiss-396	198	6	safe	safe	ADJ
ajiss-396	198	7	/	/	SYM
ajiss-396	198	8	locked	lock	VERB
ajiss-396	198	9	box	box	NOUN
ajiss-396	198	10	limited	limit	VERB
ajiss-396	198	11	to	to	PART
ajiss-396	198	12	authorized	authorize	VERB
ajiss-396	198	13	9	9	NUM
ajiss-396	198	14	90.0	90.0	NUM
ajiss-396	198	15	person(s	person(s	NOUN
ajiss-396	198	16	)	)	PUNCT
ajiss-396	198	17	only	only	ADV
ajiss-396	198	18	?	?	PUNCT
ajiss-396	199	1	panel	panel	NOUN
ajiss-396	199	2	b	b	NOUN
ajiss-396	199	3	:	:	PUNCT
ajiss-396	199	4	segregation	segregation	NOUN
ajiss-396	199	5	of	of	ADP
ajiss-396	199	6	duties	duty	NOUN
ajiss-396	199	7	6	6	NUM
ajiss-396	199	8	is	be	AUX
ajiss-396	199	9	the	the	DET
ajiss-396	199	10	counting	counting	NOUN
ajiss-396	199	11	the	the	DET
ajiss-396	199	12	money	money	NOUN
ajiss-396	199	13	from	from	ADP
ajiss-396	199	14	collection	collection	NOUN
ajiss-396	199	15	boxes	box	NOUN
ajiss-396	199	16	done	do	VERB
ajiss-396	199	17	by	by	ADP
ajiss-396	199	18	a	a	DET
ajiss-396	199	19	differ7	differ7	ADJ
ajiss-396	199	20	70.0	70.0	NUM
ajiss-396	199	21	ent	ent	NOUN
ajiss-396	199	22	person	person	NOUN
ajiss-396	199	23	from	from	ADP
ajiss-396	199	24	the	the	DET
ajiss-396	199	25	person	person	NOUN
ajiss-396	199	26	who	who	PRON
ajiss-396	199	27	makes	make	VERB
ajiss-396	199	28	entries	entry	NOUN
ajiss-396	199	29	in	in	ADP
ajiss-396	199	30	the	the	DET
ajiss-396	199	31	cashbook	cashbook	NOUN
ajiss-396	199	32	?	?	PUNCT
ajiss-396	200	1	panel	panel	NOUN
ajiss-396	200	2	c	c	NOUN
ajiss-396	200	3	:	:	PUNCT
ajiss-396	200	4	recording	recording	NOUN
ajiss-396	200	5	of	of	ADP
ajiss-396	200	6	transactions	transaction	NOUN
ajiss-396	200	7	3	3	NUM
ajiss-396	200	8	recording	recording	NOUN
ajiss-396	200	9	:	:	PUNCT
ajiss-396	200	10	does	do	AUX
ajiss-396	200	11	the	the	DET
ajiss-396	200	12	mosque	mosque	PROPN
ajiss-396	200	13	maintain	maintain	VERB
ajiss-396	200	14	a	a	DET
ajiss-396	200	15	cashbook	cashbook	NOUN
ajiss-396	200	16	for	for	ADP
ajiss-396	200	17	10	10	NUM
ajiss-396	200	18	100.0	100.0	NUM
ajiss-396	200	19	cash	cash	NOUN
ajiss-396	200	20	/	/	SYM
ajiss-396	200	21	cheques	cheque	NOUN
ajiss-396	200	22	received	receive	VERB
ajiss-396	200	23	?	?	PUNCT
ajiss-396	201	1	13	13	NUM
ajiss-396	201	2	are	be	AUX
ajiss-396	201	3	checks	check	NOUN
ajiss-396	201	4	conducted	conduct	VERB
ajiss-396	201	5	to	to	PART
ajiss-396	201	6	ensure	ensure	VERB
ajiss-396	201	7	the	the	DET
ajiss-396	201	8	incoming	incoming	ADJ
ajiss-396	201	9	receipts	receipt	NOUN
ajiss-396	201	10	7	7	NUM
ajiss-396	201	11	70.0	70.0	NUM
ajiss-396	201	12	are	be	AUX
ajiss-396	201	13	recorded	record	VERB
ajiss-396	201	14	regularly	regularly	ADV
ajiss-396	201	15	?	?	PUNCT
ajiss-396	202	1	14	14	NUM
ajiss-396	202	2	verification	verification	NOUN
ajiss-396	202	3	:	:	PUNCT
ajiss-396	202	4	are	be	AUX
ajiss-396	202	5	cash	cash	NOUN
ajiss-396	202	6	/	/	SYM
ajiss-396	202	7	cheques	cheque	NOUN
ajiss-396	202	8	recorded	record	VERB
ajiss-396	202	9	in	in	ADP
ajiss-396	202	10	the	the	DET
ajiss-396	202	11	cashbook	cashbook	NOUN
ajiss-396	202	12	8	8	NUM
ajiss-396	202	13	80.0	80.0	NUM
ajiss-396	202	14	verified	verify	VERB
ajiss-396	202	15	with	with	ADP
ajiss-396	202	16	the	the	DET
ajiss-396	202	17	bank	bank	NOUN
ajiss-396	202	18	pay	pay	NOUN
ajiss-396	202	19	-	-	PUNCT
ajiss-396	202	20	in	in	NOUN
ajiss-396	202	21	slips	slip	NOUN
ajiss-396	202	22	regularly	regularly	ADV
ajiss-396	202	23	?	?	PUNCT
ajiss-396	203	1	15	15	NUM
ajiss-396	203	2	are	be	AUX
ajiss-396	203	3	the	the	DET
ajiss-396	203	4	pay	pay	VERB
ajiss-396	203	5	-	-	PUNCT
ajiss-396	203	6	in	in	ADP
ajiss-396	203	7	slips	slip	NOUN
ajiss-396	203	8	and/or	and/or	CCONJ
ajiss-396	203	9	cash	cash	NOUN
ajiss-396	203	10	receipts	receipt	NOUN
ajiss-396	203	11	recorded	record	VERB
ajiss-396	203	12	in	in	ADP
ajiss-396	203	13	the	the	DET
ajiss-396	203	14	cashbook	cashbook	NOUN
ajiss-396	203	15	verified	verify	VERB
ajiss-396	203	16	with	with	ADP
ajiss-396	203	17	the	the	DET
ajiss-396	203	18	relevant	relevant	ADJ
ajiss-396	203	19	bank	bank	NOUN
ajiss-396	203	20	statements	statement	NOUN
ajiss-396	203	21	?	?	PUNCT
ajiss-396	203	22	8	8	NUM
ajiss-396	203	23	80.0	80.0	NUM
ajiss-396	203	24	74	74	NUM
ajiss-396	203	25	the	the	DET
ajiss-396	203	26	american	american	ADJ
ajiss-396	203	27	journal	journal	PROPN
ajiss-396	203	28	of	of	ADP
ajiss-396	203	29	islamic	islamic	ADJ
ajiss-396	203	30	social	social	PROPN
ajiss-396	203	31	sciences	sciences	PROPN
ajiss-396	203	32	25:1	25:1	NUM
ajiss-396	203	33	pdf	pdf	NOUN
ajiss-396	203	34	created	create	VERB
ajiss-396	203	35	with	with	ADP
ajiss-396	203	36	pdffactory	pdffactory	ADJ
ajiss-396	203	37	trial	trial	NOUN
ajiss-396	203	38	version	version	NOUN
ajiss-396	203	39	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	203	40	http://www.software-partners.co.uk	http://www.software-partners.co.uk	PROPN
ajiss-396	203	41	http://www.software-partners.co.uk	http://www.software-partners.co.uk	VERB
ajiss-396	203	42	the	the	DET
ajiss-396	203	43	others	other	NOUN
ajiss-396	203	44	used	use	VERB
ajiss-396	203	45	part	part	NOUN
ajiss-396	203	46	of	of	ADP
ajiss-396	203	47	the	the	DET
ajiss-396	203	48	money	money	NOUN
ajiss-396	203	49	to	to	PART
ajiss-396	203	50	meet	meet	VERB
ajiss-396	203	51	small	small	ADJ
ajiss-396	203	52	cash	cash	NOUN
ajiss-396	203	53	expenditures	expenditure	NOUN
ajiss-396	203	54	due	due	ADP
ajiss-396	203	55	to	to	ADP
ajiss-396	203	56	the	the	DET
ajiss-396	203	57	absence	absence	NOUN
ajiss-396	203	58	of	of	ADP
ajiss-396	203	59	a	a	DET
ajiss-396	203	60	petty	petty	ADJ
ajiss-396	203	61	cash	cash	NOUN
ajiss-396	203	62	fund	fund	NOUN
ajiss-396	203	63	.	.	PUNCT
ajiss-396	204	1	on	on	ADP
ajiss-396	204	2	the	the	DET
ajiss-396	204	3	segregation	segregation	NOUN
ajiss-396	204	4	of	of	ADP
ajiss-396	204	5	duties	duty	NOUN
ajiss-396	204	6	,	,	PUNCT
ajiss-396	204	7	seven	seven	NUM
ajiss-396	204	8	state	state	NOUN
ajiss-396	204	9	mosques	mosque	NOUN
ajiss-396	204	10	assigned	assign	VERB
ajiss-396	204	11	different	different	ADJ
ajiss-396	204	12	people	people	NOUN
ajiss-396	204	13	to	to	PART
ajiss-396	204	14	count	count	VERB
ajiss-396	204	15	and	and	CCONJ
ajiss-396	204	16	record	record	VERB
ajiss-396	204	17	the	the	DET
ajiss-396	204	18	collections	collection	NOUN
ajiss-396	204	19	in	in	ADP
ajiss-396	204	20	a	a	DET
ajiss-396	204	21	cashbook	cashbook	NOUN
ajiss-396	204	22	.	.	PUNCT
ajiss-396	205	1	the	the	DET
ajiss-396	205	2	absence	absence	NOUN
ajiss-396	205	3	of	of	ADP
ajiss-396	205	4	this	this	DET
ajiss-396	205	5	control	control	NOUN
ajiss-396	205	6	system	system	NOUN
ajiss-396	205	7	in	in	ADP
ajiss-396	205	8	the	the	DET
ajiss-396	205	9	other	other	ADJ
ajiss-396	205	10	three	three	NUM
ajiss-396	205	11	mosques	mosque	NOUN
ajiss-396	205	12	was	be	AUX
ajiss-396	205	13	due	due	ADJ
ajiss-396	205	14	to	to	ADP
ajiss-396	205	15	a	a	DET
ajiss-396	205	16	shortage	shortage	NOUN
ajiss-396	205	17	of	of	ADP
ajiss-396	205	18	staff	staff	NOUN
ajiss-396	205	19	.	.	PUNCT
ajiss-396	206	1	however	however	ADV
ajiss-396	206	2	,	,	PUNCT
ajiss-396	206	3	discussions	discussion	NOUN
ajiss-396	206	4	with	with	ADP
ajiss-396	206	5	the	the	DET
ajiss-396	206	6	relevant	relevant	ADJ
ajiss-396	206	7	personnel	personnel	NOUN
ajiss-396	206	8	revealed	reveal	VERB
ajiss-396	206	9	that	that	SCONJ
ajiss-396	206	10	this	this	PRON
ajiss-396	206	11	was	be	AUX
ajiss-396	206	12	actually	actually	ADV
ajiss-396	206	13	the	the	DET
ajiss-396	206	14	result	result	NOUN
ajiss-396	206	15	of	of	ADP
ajiss-396	206	16	a	a	DET
ajiss-396	206	17	lack	lack	NOUN
ajiss-396	206	18	of	of	ADP
ajiss-396	206	19	sufficient	sufficient	ADJ
ajiss-396	206	20	knowledge	knowledge	NOUN
ajiss-396	206	21	concerning	concern	VERB
ajiss-396	206	22	the	the	DET
ajiss-396	206	23	importance	importance	NOUN
ajiss-396	206	24	of	of	ADP
ajiss-396	206	25	the	the	DET
ajiss-396	206	26	relevant	relevant	ADJ
ajiss-396	206	27	internal	internal	ADJ
ajiss-396	206	28	control	control	NOUN
ajiss-396	206	29	systems	system	NOUN
ajiss-396	206	30	.	.	PUNCT
ajiss-396	207	1	this	this	PRON
ajiss-396	207	2	appears	appear	VERB
ajiss-396	207	3	more	more	ADV
ajiss-396	207	4	likely	likely	ADJ
ajiss-396	207	5	,	,	PUNCT
ajiss-396	207	6	since	since	SCONJ
ajiss-396	207	7	state	state	NOUN
ajiss-396	207	8	governments	government	NOUN
ajiss-396	207	9	normally	normally	ADV
ajiss-396	207	10	do	do	AUX
ajiss-396	207	11	not	not	PART
ajiss-396	207	12	turn	turn	VERB
ajiss-396	207	13	down	down	ADP
ajiss-396	207	14	requests	request	NOUN
ajiss-396	207	15	for	for	ADP
ajiss-396	207	16	funds	fund	NOUN
ajiss-396	207	17	to	to	PART
ajiss-396	207	18	engage	engage	VERB
ajiss-396	207	19	more	more	ADJ
ajiss-396	207	20	staff	staff	NOUN
ajiss-396	207	21	and	and	CCONJ
ajiss-396	207	22	thus	thus	ADV
ajiss-396	207	23	institute	institute	VERB
ajiss-396	207	24	proper	proper	ADJ
ajiss-396	207	25	internal	internal	ADJ
ajiss-396	207	26	controls	control	NOUN
ajiss-396	207	27	.	.	PUNCT
ajiss-396	208	1	the	the	DET
ajiss-396	208	2	proper	proper	ADJ
ajiss-396	208	3	recording	recording	NOUN
ajiss-396	208	4	of	of	ADP
ajiss-396	208	5	financial	financial	ADJ
ajiss-396	208	6	transactions	transaction	NOUN
ajiss-396	208	7	is	be	AUX
ajiss-396	208	8	necessary	necessary	ADJ
ajiss-396	208	9	,	,	PUNCT
ajiss-396	208	10	for	for	SCONJ
ajiss-396	208	11	it	it	PRON
ajiss-396	208	12	provides	provide	VERB
ajiss-396	208	13	a	a	DET
ajiss-396	208	14	proper	proper	ADJ
ajiss-396	208	15	audit	audit	NOUN
ajiss-396	208	16	trail	trail	NOUN
ajiss-396	208	17	.	.	PUNCT
ajiss-396	209	1	ensuring	ensure	VERB
ajiss-396	209	2	the	the	DET
ajiss-396	209	3	accuracy	accuracy	NOUN
ajiss-396	209	4	of	of	ADP
ajiss-396	209	5	the	the	DET
ajiss-396	209	6	recorded	record	VERB
ajiss-396	209	7	transactions	transaction	NOUN
ajiss-396	209	8	also	also	ADV
ajiss-396	209	9	means	mean	VERB
ajiss-396	209	10	that	that	SCONJ
ajiss-396	209	11	the	the	DET
ajiss-396	209	12	recorded	record	VERB
ajiss-396	209	13	transactions	transaction	NOUN
ajiss-396	209	14	have	have	VERB
ajiss-396	209	15	to	to	PART
ajiss-396	209	16	be	be	AUX
ajiss-396	209	17	verified	verify	VERB
ajiss-396	209	18	,	,	PUNCT
ajiss-396	209	19	an	an	DET
ajiss-396	209	20	equally	equally	ADV
ajiss-396	209	21	important	important	ADJ
ajiss-396	209	22	task	task	NOUN
ajiss-396	209	23	.	.	PUNCT
ajiss-396	210	1	accordingly	accordingly	ADV
ajiss-396	210	2	,	,	PUNCT
ajiss-396	210	3	the	the	DET
ajiss-396	210	4	recording	recording	NOUN
ajiss-396	210	5	aspect	aspect	NOUN
ajiss-396	210	6	includes	include	VERB
ajiss-396	210	7	verifying	verify	VERB
ajiss-396	210	8	the	the	DET
ajiss-396	210	9	transactions	transaction	NOUN
ajiss-396	210	10	.	.	PUNCT
ajiss-396	211	1	questions	question	NOUN
ajiss-396	211	2	3	3	NUM
ajiss-396	211	3	and	and	CCONJ
ajiss-396	211	4	13	13	NUM
ajiss-396	211	5	are	be	AUX
ajiss-396	211	6	related	relate	VERB
ajiss-396	211	7	to	to	ADP
ajiss-396	211	8	recording	record	VERB
ajiss-396	211	9	financial	financial	ADJ
ajiss-396	211	10	transactions	transaction	NOUN
ajiss-396	211	11	;	;	PUNCT
ajiss-396	211	12	questions	question	NOUN
ajiss-396	211	13	14	14	NUM
ajiss-396	211	14	and	and	CCONJ
ajiss-396	211	15	15	15	NUM
ajiss-396	211	16	are	be	AUX
ajiss-396	211	17	for	for	ADP
ajiss-396	211	18	verification	verification	NOUN
ajiss-396	211	19	controls	control	NOUN
ajiss-396	211	20	.	.	PUNCT
ajiss-396	212	1	ten	ten	NUM
ajiss-396	212	2	of	of	ADP
ajiss-396	212	3	west	west	PROPN
ajiss-396	212	4	malaysia	malaysia	PROPN
ajiss-396	212	5	’s	’s	PART
ajiss-396	212	6	state	state	NOUN
ajiss-396	212	7	mosques	mosques	PROPN
ajiss-396	212	8	recorded	record	VERB
ajiss-396	212	9	their	their	PRON
ajiss-396	212	10	financial	financial	ADJ
ajiss-396	212	11	transactions	transaction	NOUN
ajiss-396	212	12	in	in	ADP
ajiss-396	212	13	the	the	DET
ajiss-396	212	14	cashbook	cashbook	NOUN
ajiss-396	212	15	,	,	PUNCT
ajiss-396	212	16	but	but	CCONJ
ajiss-396	212	17	only	only	ADV
ajiss-396	212	18	seven	seven	NUM
ajiss-396	212	19	of	of	ADP
ajiss-396	212	20	them	they	PRON
ajiss-396	212	21	conducted	conduct	VERB
ajiss-396	212	22	spot	spot	NOUN
ajiss-396	212	23	checks	check	NOUN
ajiss-396	212	24	to	to	PART
ajiss-396	212	25	ensure	ensure	VERB
ajiss-396	212	26	that	that	SCONJ
ajiss-396	212	27	all	all	DET
ajiss-396	212	28	financial	financial	ADJ
ajiss-396	212	29	transactions	transaction	NOUN
ajiss-396	212	30	were	be	AUX
ajiss-396	212	31	recorded	record	VERB
ajiss-396	212	32	on	on	ADP
ajiss-396	212	33	a	a	DET
ajiss-396	212	34	regular	regular	ADJ
ajiss-396	212	35	basis	basis	NOUN
ajiss-396	212	36	.	.	PUNCT
ajiss-396	213	1	one	one	NUM
ajiss-396	213	2	problem	problem	NOUN
ajiss-396	213	3	that	that	PRON
ajiss-396	213	4	may	may	AUX
ajiss-396	213	5	arise	arise	VERB
ajiss-396	213	6	when	when	SCONJ
ajiss-396	213	7	the	the	DET
ajiss-396	213	8	recording	recording	NOUN
ajiss-396	213	9	of	of	ADP
ajiss-396	213	10	financial	financial	ADJ
ajiss-396	213	11	transactions	transaction	NOUN
ajiss-396	213	12	is	be	AUX
ajiss-396	213	13	delayed	delay	VERB
ajiss-396	213	14	is	be	AUX
ajiss-396	213	15	that	that	SCONJ
ajiss-396	213	16	the	the	DET
ajiss-396	213	17	transactions	transaction	NOUN
ajiss-396	213	18	may	may	AUX
ajiss-396	213	19	not	not	PART
ajiss-396	213	20	be	be	AUX
ajiss-396	213	21	recorded	record	VERB
ajiss-396	213	22	at	at	ADV
ajiss-396	213	23	all	all	ADV
ajiss-396	213	24	.	.	PUNCT
ajiss-396	214	1	subsequently	subsequently	ADV
ajiss-396	214	2	,	,	PUNCT
ajiss-396	214	3	this	this	PRON
ajiss-396	214	4	will	will	AUX
ajiss-396	214	5	lead	lead	VERB
ajiss-396	214	6	to	to	ADP
ajiss-396	214	7	theft	theft	NOUN
ajiss-396	214	8	or	or	CCONJ
ajiss-396	214	9	the	the	DET
ajiss-396	214	10	misappropriation	misappropriation	NOUN
ajiss-396	214	11	of	of	ADP
ajiss-396	214	12	funds	fund	NOUN
ajiss-396	214	13	.	.	PUNCT
ajiss-396	215	1	as	as	ADP
ajiss-396	215	2	for	for	ADP
ajiss-396	215	3	the	the	DET
ajiss-396	215	4	verification	verification	NOUN
ajiss-396	215	5	controls	control	NOUN
ajiss-396	215	6	,	,	PUNCT
ajiss-396	215	7	eight	eight	NUM
ajiss-396	215	8	state	state	NOUN
ajiss-396	215	9	mosques	mosque	NOUN
ajiss-396	215	10	both	both	PRON
ajiss-396	215	11	recorded	record	VERB
ajiss-396	215	12	and	and	CCONJ
ajiss-396	215	13	verified	verify	VERB
ajiss-396	215	14	the	the	DET
ajiss-396	215	15	recorded	record	VERB
ajiss-396	215	16	transactions	transaction	NOUN
ajiss-396	215	17	on	on	ADP
ajiss-396	215	18	income	income	NOUN
ajiss-396	215	19	receipts	receipt	NOUN
ajiss-396	215	20	.	.	PUNCT
ajiss-396	215	21	table	table	NOUN
ajiss-396	215	22	3	3	NUM
ajiss-396	215	23	shows	show	VERB
ajiss-396	215	24	the	the	DET
ajiss-396	215	25	extent	extent	NOUN
ajiss-396	215	26	to	to	PART
ajiss-396	215	27	which	which	PRON
ajiss-396	215	28	each	each	DET
ajiss-396	215	29	mosque	mosque	NOUN
ajiss-396	215	30	instituted	institute	VERB
ajiss-396	215	31	internal	internal	ADJ
ajiss-396	215	32	controls	control	NOUN
ajiss-396	215	33	for	for	ADP
ajiss-396	215	34	receiving	receive	VERB
ajiss-396	215	35	income	income	NOUN
ajiss-396	215	36	.	.	PUNCT
ajiss-396	216	1	as	as	SCONJ
ajiss-396	216	2	alluded	allude	VERB
ajiss-396	216	3	to	to	ADP
ajiss-396	216	4	earlier	early	ADV
ajiss-396	216	5	,	,	PUNCT
ajiss-396	216	6	the	the	DET
ajiss-396	216	7	overall	overall	ADJ
ajiss-396	216	8	average	average	ADJ
ajiss-396	216	9	(	(	PUNCT
ajiss-396	216	10	ave	ave	PROPN
ajiss-396	216	11	)	)	PUNCT
ajiss-396	216	12	was	be	AUX
ajiss-396	216	13	then	then	ADV
ajiss-396	216	14	calculated	calculate	VERB
ajiss-396	216	15	as	as	SCONJ
ajiss-396	216	16	follows	follow	VERB
ajiss-396	216	17	:	:	PUNCT
ajiss-396	216	18	“	"	PUNCT
ajiss-396	216	19	ave	ave	NOUN
ajiss-396	216	20	=	=	PUNCT
ajiss-396	216	21	(	(	PUNCT
ajiss-396	216	22	total	total	ADJ
ajiss-396	216	23	score	score	NOUN
ajiss-396	216	24	of	of	ADP
ajiss-396	216	25	controls	control	NOUN
ajiss-396	216	26	actually	actually	ADV
ajiss-396	216	27	implemented	implement	VERB
ajiss-396	216	28	divided	divide	VERB
ajiss-396	216	29	by	by	ADP
ajiss-396	216	30	total	total	ADJ
ajiss-396	216	31	score	score	NOUN
ajiss-396	216	32	of	of	ADP
ajiss-396	216	33	controls	control	NOUN
ajiss-396	216	34	that	that	PRON
ajiss-396	216	35	should	should	AUX
ajiss-396	216	36	be	be	AUX
ajiss-396	216	37	implemented	implement	VERB
ajiss-396	216	38	)	)	PUNCT
ajiss-396	216	39	x	x	SYM
ajiss-396	216	40	100.”31	100.”31	NUM
ajiss-396	216	41	table	table	NOUN
ajiss-396	216	42	3	3	NUM
ajiss-396	216	43	:	:	PUNCT
ajiss-396	216	44	internal	internal	ADJ
ajiss-396	216	45	control	control	NOUN
ajiss-396	216	46	on	on	ADP
ajiss-396	216	47	the	the	DET
ajiss-396	216	48	receipt	receipt	NOUN
ajiss-396	216	49	of	of	ADP
ajiss-396	216	50	income	income	NOUN
ajiss-396	216	51	for	for	SCONJ
ajiss-396	216	52	each	each	DET
ajiss-396	216	53	state	state	NOUN
ajiss-396	216	54	mosque	mosque	ADJ
ajiss-396	216	55	state	state	NOUN
ajiss-396	216	56	mosques	mosques	PROPN
ajiss-396	216	57	controls	control	VERB
ajiss-396	216	58	for	for	ADP
ajiss-396	216	59	%	%	NOUN
ajiss-396	216	60	of	of	ADP
ajiss-396	216	61	state	state	NOUN
ajiss-396	216	62	mosques	mosque	NOUN
ajiss-396	216	63	controls	control	VERB
ajiss-396	216	64	for	for	ADP
ajiss-396	216	65	%	%	NOUN
ajiss-396	216	66	of	of	ADP
ajiss-396	216	67	each	each	DET
ajiss-396	216	68	mosque	mosque	NOUN
ajiss-396	216	69	scores	score	NOUN
ajiss-396	216	70	each	each	DET
ajiss-396	216	71	mosque	mosque	NOUN
ajiss-396	216	72	scores	score	NOUN
ajiss-396	216	73	(	(	PUNCT
ajiss-396	216	74	max	max	PROPN
ajiss-396	216	75	=	=	SYM
ajiss-396	216	76	14	14	NUM
ajiss-396	216	77	)	)	PUNCT
ajiss-396	217	1	(	(	PUNCT
ajiss-396	217	2	max	max	PROPN
ajiss-396	217	3	=	=	SYM
ajiss-396	217	4	14	14	NUM
ajiss-396	217	5	)	)	PUNCT
ajiss-396	217	6	a	a	DET
ajiss-396	217	7	11	11	NUM
ajiss-396	217	8	78.6	78.6	NUM
ajiss-396	217	9	g	g	PROPN
ajiss-396	217	10	10	10	NUM
ajiss-396	217	11	71.4	71.4	NUM
ajiss-396	217	12	b	b	NOUN
ajiss-396	217	13	12	12	NUM
ajiss-396	217	14	85.7	85.7	NUM
ajiss-396	217	15	h	h	NOUN
ajiss-396	217	16	14	14	NUM
ajiss-396	217	17	100.0	100.0	NUM
ajiss-396	217	18	c	c	NOUN
ajiss-396	217	19	11	11	NUM
ajiss-396	217	20	78.6	78.6	NUM
ajiss-396	217	21	j	j	PROPN
ajiss-396	217	22	13	13	NUM
ajiss-396	217	23	92.9	92.9	NUM
ajiss-396	217	24	e	e	NOUN
ajiss-396	217	25	10	10	NUM
ajiss-396	217	26	71.4	71.4	NUM
ajiss-396	217	27	k	k	PROPN
ajiss-396	217	28	14	14	NUM
ajiss-396	217	29	100.0	100.0	NUM
ajiss-396	217	30	f	f	NOUN
ajiss-396	217	31	10	10	NUM
ajiss-396	217	32	71.4	71.4	NUM
ajiss-396	217	33	l	l	NOUN
ajiss-396	217	34	11	11	NUM
ajiss-396	217	35	78.6	78.6	NUM
ajiss-396	217	36	total	total	NOUN
ajiss-396	217	37	:	:	PUNCT
ajiss-396	217	38	116	116	NUM
ajiss-396	217	39	ave	ave	NOUN
ajiss-396	217	40	-	-	PUNCT
ajiss-396	217	41	i	i	PRON
ajiss-396	217	42	=	=	PUNCT
ajiss-396	217	43	(	(	PUNCT
ajiss-396	217	44	116/140	116/140	NUM
ajiss-396	217	45	)	)	PUNCT
ajiss-396	217	46	x	x	SYM
ajiss-396	217	47	100	100	NUM
ajiss-396	217	48	=	=	SYM
ajiss-396	217	49	82.8	82.8	NUM
ajiss-396	217	50	%	%	NOUN
ajiss-396	217	51	sulaiman	sulaiman	NOUN
ajiss-396	217	52	,	,	PUNCT
ajiss-396	217	53	siraj	siraj	PROPN
ajiss-396	217	54	,	,	PUNCT
ajiss-396	217	55	and	and	CCONJ
ajiss-396	217	56	ibrahim	ibrahim	PROPN
ajiss-396	217	57	:	:	PUNCT
ajiss-396	217	58	internal	internal	ADJ
ajiss-396	217	59	control	control	NOUN
ajiss-396	217	60	systems	system	NOUN
ajiss-396	217	61	75	75	NUM
ajiss-396	217	62	pdf	pdf	NOUN
ajiss-396	217	63	created	create	VERB
ajiss-396	217	64	with	with	ADP
ajiss-396	217	65	pdffactory	pdffactory	ADJ
ajiss-396	217	66	trial	trial	NOUN
ajiss-396	217	67	version	version	NOUN
ajiss-396	217	68	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	217	69	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	217	70	http://www.software-partners.co.uk	http://www.software-partners.co.uk	PROPN
ajiss-396	217	71	on	on	ADP
ajiss-396	217	72	average	average	ADJ
ajiss-396	217	73	,	,	PUNCT
ajiss-396	217	74	west	west	PROPN
ajiss-396	217	75	malaysia	malaysia	PROPN
ajiss-396	217	76	’s	’s	PART
ajiss-396	217	77	state	state	NOUN
ajiss-396	217	78	mosques	mosques	PROPN
ajiss-396	217	79	implemented	implement	VERB
ajiss-396	217	80	82.8	82.8	NUM
ajiss-396	217	81	%	%	NOUN
ajiss-396	217	82	of	of	ADP
ajiss-396	217	83	the	the	DET
ajiss-396	217	84	control	control	NOUN
ajiss-396	217	85	procedures	procedure	NOUN
ajiss-396	217	86	related	relate	VERB
ajiss-396	217	87	to	to	ADP
ajiss-396	217	88	income	income	NOUN
ajiss-396	217	89	received	receive	VERB
ajiss-396	217	90	.	.	PUNCT
ajiss-396	218	1	four	four	NUM
ajiss-396	218	2	of	of	ADP
ajiss-396	218	3	them	they	PRON
ajiss-396	218	4	,	,	PUNCT
ajiss-396	218	5	namely	namely	ADV
ajiss-396	218	6	,	,	PUNCT
ajiss-396	218	7	b	b	PROPN
ajiss-396	218	8	,	,	PUNCT
ajiss-396	218	9	h	h	NOUN
ajiss-396	218	10	,	,	PUNCT
ajiss-396	218	11	j	j	PROPN
ajiss-396	218	12	,	,	PUNCT
ajiss-396	218	13	and	and	CCONJ
ajiss-396	218	14	k	k	NOUN
ajiss-396	218	15	,	,	PUNCT
ajiss-396	218	16	implemented	implement	VERB
ajiss-396	218	17	more	more	ADJ
ajiss-396	218	18	than	than	ADP
ajiss-396	218	19	85	85	NUM
ajiss-396	218	20	%	%	NOUN
ajiss-396	218	21	of	of	ADP
ajiss-396	218	22	the	the	DET
ajiss-396	218	23	control	control	NOUN
ajiss-396	218	24	systems	system	NOUN
ajiss-396	218	25	,	,	PUNCT
ajiss-396	218	26	and	and	CCONJ
ajiss-396	218	27	the	the	DET
ajiss-396	218	28	rest	rest	NOUN
ajiss-396	218	29	implemented	implement	VERB
ajiss-396	218	30	more	more	ADJ
ajiss-396	218	31	than	than	ADP
ajiss-396	218	32	70	70	NUM
ajiss-396	218	33	%	%	NOUN
ajiss-396	218	34	of	of	ADP
ajiss-396	218	35	the	the	DET
ajiss-396	218	36	control	control	NOUN
ajiss-396	218	37	systems	system	NOUN
ajiss-396	218	38	.	.	PUNCT
ajiss-396	219	1	disbursement	disbursement	NOUN
ajiss-396	219	2	of	of	ADP
ajiss-396	219	3	funds	fund	NOUN
ajiss-396	219	4	.	.	PUNCT
ajiss-396	220	1	the	the	DET
ajiss-396	220	2	internal	internal	ADJ
ajiss-396	220	3	control	control	NOUN
ajiss-396	220	4	system	system	NOUN
ajiss-396	220	5	related	relate	VERB
ajiss-396	220	6	to	to	ADP
ajiss-396	220	7	disbursing	disburse	VERB
ajiss-396	220	8	funds	fund	NOUN
ajiss-396	220	9	is	be	AUX
ajiss-396	220	10	divided	divide	VERB
ajiss-396	220	11	into	into	ADP
ajiss-396	220	12	three	three	NUM
ajiss-396	220	13	activities	activity	NOUN
ajiss-396	220	14	:	:	PUNCT
ajiss-396	220	15	authorization	authorization	NOUN
ajiss-396	220	16	,	,	PUNCT
ajiss-396	220	17	segregation	segregation	NOUN
ajiss-396	220	18	of	of	ADP
ajiss-396	220	19	duties	duty	NOUN
ajiss-396	220	20	,	,	PUNCT
ajiss-396	220	21	and	and	CCONJ
ajiss-396	220	22	physical	physical	ADJ
ajiss-396	220	23	custody	custody	NOUN
ajiss-396	220	24	.	.	PUNCT
ajiss-396	221	1	as	as	SCONJ
ajiss-396	221	2	table	table	NOUN
ajiss-396	221	3	4	4	NUM
ajiss-396	221	4	shows	show	NOUN
ajiss-396	221	5	,	,	PUNCT
ajiss-396	221	6	all	all	DET
ajiss-396	221	7	state	state	NOUN
ajiss-396	221	8	mosques	mosque	NOUN
ajiss-396	221	9	use	use	VERB
ajiss-396	221	10	payment	payment	NOUN
ajiss-396	221	11	vouchers	voucher	NOUN
ajiss-396	221	12	to	to	PART
ajiss-396	221	13	authorize	authorize	VERB
ajiss-396	221	14	each	each	DET
ajiss-396	221	15	disbursement	disbursement	NOUN
ajiss-396	221	16	.	.	PUNCT
ajiss-396	222	1	however	however	ADV
ajiss-396	222	2	,	,	PUNCT
ajiss-396	222	3	these	these	DET
ajiss-396	222	4	documents	document	NOUN
ajiss-396	222	5	vary	vary	VERB
ajiss-396	222	6	from	from	ADP
ajiss-396	222	7	one	one	NUM
ajiss-396	222	8	mosque	mosque	NOUN
ajiss-396	222	9	to	to	ADP
ajiss-396	222	10	another	another	PRON
ajiss-396	222	11	and	and	CCONJ
ajiss-396	222	12	depend	depend	VERB
ajiss-396	222	13	upon	upon	SCONJ
ajiss-396	222	14	the	the	DET
ajiss-396	222	15	type	type	NOUN
ajiss-396	222	16	of	of	ADP
ajiss-396	222	17	payment	payment	NOUN
ajiss-396	222	18	,	,	PUNCT
ajiss-396	222	19	as	as	SCONJ
ajiss-396	222	20	not	not	PART
ajiss-396	222	21	all	all	DET
ajiss-396	222	22	documents	document	NOUN
ajiss-396	222	23	are	be	AUX
ajiss-396	222	24	common	common	ADJ
ajiss-396	222	25	for	for	ADP
ajiss-396	222	26	all	all	DET
ajiss-396	222	27	payments	payment	NOUN
ajiss-396	222	28	.	.	PUNCT
ajiss-396	223	1	for	for	ADP
ajiss-396	223	2	example	example	NOUN
ajiss-396	223	3	,	,	PUNCT
ajiss-396	223	4	a	a	DET
ajiss-396	223	5	quotation	quotation	NOUN
ajiss-396	223	6	is	be	AUX
ajiss-396	223	7	only	only	ADV
ajiss-396	223	8	required	require	VERB
ajiss-396	223	9	to	to	PART
ajiss-396	223	10	support	support	VERB
ajiss-396	223	11	payments	payment	NOUN
ajiss-396	223	12	above	above	ADP
ajiss-396	223	13	a	a	DET
ajiss-396	223	14	certain	certain	ADJ
ajiss-396	223	15	amount	amount	NOUN
ajiss-396	223	16	.	.	PUNCT
ajiss-396	224	1	in	in	ADP
ajiss-396	224	2	other	other	ADJ
ajiss-396	224	3	instances	instance	NOUN
ajiss-396	224	4	,	,	PUNCT
ajiss-396	224	5	acknowledging	acknowledge	VERB
ajiss-396	224	6	deliveries	delivery	NOUN
ajiss-396	224	7	was	be	AUX
ajiss-396	224	8	simply	simply	ADV
ajiss-396	224	9	recorded	record	VERB
ajiss-396	224	10	on	on	ADP
ajiss-396	224	11	the	the	DET
ajiss-396	224	12	invoice	invoice	NOUN
ajiss-396	224	13	rather	rather	ADV
ajiss-396	224	14	than	than	ADP
ajiss-396	224	15	on	on	ADP
ajiss-396	224	16	a	a	DET
ajiss-396	224	17	separate	separate	ADJ
ajiss-396	224	18	delivery	delivery	NOUN
ajiss-396	224	19	note	note	NOUN
ajiss-396	224	20	or	or	CCONJ
ajiss-396	224	21	order	order	NOUN
ajiss-396	224	22	.	.	PUNCT
ajiss-396	225	1	table	table	NOUN
ajiss-396	225	2	4	4	NUM
ajiss-396	225	3	:	:	PUNCT
ajiss-396	225	4	internal	internal	ADJ
ajiss-396	225	5	control	control	NOUN
ajiss-396	225	6	on	on	ADP
ajiss-396	225	7	disbursing	disburse	VERB
ajiss-396	225	8	funds	fund	NOUN
ajiss-396	226	1	no	no	INTJ
ajiss-396	226	2	.	.	PUNCT
ajiss-396	226	3	controls	control	VERB
ajiss-396	226	4	no	no	INTJ
ajiss-396	226	5	.	.	PUNCT
ajiss-396	227	1	of	of	ADP
ajiss-396	227	2	state	state	NOUN
ajiss-396	227	3	%	%	NOUN
ajiss-396	227	4	of	of	ADP
ajiss-396	227	5	fremosques	fremosque	NOUN
ajiss-396	227	6	implequency	implequency	NOUN
ajiss-396	227	7	menting	mente	VERB
ajiss-396	227	8	the	the	DET
ajiss-396	227	9	control	control	PROPN
ajiss-396	227	10	panel	panel	NOUN
ajiss-396	227	11	a	a	DET
ajiss-396	227	12	:	:	PUNCT
ajiss-396	227	13	authorization	authorization	NOUN
ajiss-396	227	14	1	1	NUM
ajiss-396	227	15	the	the	DET
ajiss-396	227	16	payments	payment	NOUN
ajiss-396	227	17	are	be	AUX
ajiss-396	227	18	supported	support	VERB
ajiss-396	227	19	by	by	ADP
ajiss-396	227	20	documents	document	NOUN
ajiss-396	227	21	such	such	ADJ
ajiss-396	227	22	as	as	ADP
ajiss-396	227	23	:	:	PUNCT
ajiss-396	227	24	i	i	PRON
ajiss-396	227	25	quotation	quotation	VERB
ajiss-396	227	26	7	7	NUM
ajiss-396	227	27	70.0	70.0	NUM
ajiss-396	227	28	ii	ii	NOUN
ajiss-396	227	29	.	.	PUNCT
ajiss-396	228	1	purchase	purchase	NOUN
ajiss-396	228	2	order	order	NOUN
ajiss-396	228	3	7	7	NUM
ajiss-396	228	4	70.0	70.0	NUM
ajiss-396	228	5	iii	iii	NOUN
ajiss-396	228	6	.	.	PUNCT
ajiss-396	229	1	invoice	invoice	NOUN
ajiss-396	229	2	9	9	NUM
ajiss-396	229	3	90.0	90.0	NUM
ajiss-396	229	4	iv	iv	NOUN
ajiss-396	229	5	.	.	PUNCT
ajiss-396	230	1	delivery	delivery	NOUN
ajiss-396	230	2	note	note	NOUN
ajiss-396	230	3	/	/	SYM
ajiss-396	230	4	order	order	NOUN
ajiss-396	230	5	6	6	NUM
ajiss-396	230	6	60.0	60.0	NUM
ajiss-396	230	7	v.	v.	ADP
ajiss-396	230	8	others	other	NOUN
ajiss-396	230	9	:	:	PUNCT
ajiss-396	231	1	_	_	PUNCT
ajiss-396	232	1	_	_	PUNCT
ajiss-396	233	1	_	_	PUNCT
ajiss-396	234	1	_	_	PUNCT
ajiss-396	235	1	_	_	PUNCT
ajiss-396	236	1	_	_	PUNCT
ajiss-396	237	1	_	_	PUNCT
ajiss-396	238	1	_	_	PUNCT
ajiss-396	239	1	_	_	PUNCT
ajiss-396	240	1	_	_	PUNCT
ajiss-396	241	1	_	_	PUNCT
ajiss-396	242	1	_	_	PUNCT
ajiss-396	243	1	_	_	PUNCT
ajiss-396	244	1	_	_	PUNCT
ajiss-396	245	1	_	_	PUNCT
ajiss-396	246	1	_	_	PUNCT
ajiss-396	247	1	_	_	PUNCT
ajiss-396	248	1	_	_	PUNCT
ajiss-396	249	1	_	_	PUNCT
ajiss-396	250	1	_	_	PUNCT
ajiss-396	251	1	_	_	PUNCT
ajiss-396	252	1	_	_	PUNCT
ajiss-396	253	1	2	2	NUM
ajiss-396	253	2	are	be	AUX
ajiss-396	253	3	payment	payment	NOUN
ajiss-396	253	4	vouchers	voucher	NOUN
ajiss-396	253	5	prepared	prepare	VERB
ajiss-396	253	6	when	when	SCONJ
ajiss-396	253	7	10	10	NUM
ajiss-396	253	8	100.0	100.0	NUM
ajiss-396	253	9	making	make	VERB
ajiss-396	253	10	payments	payment	NOUN
ajiss-396	253	11	?	?	PUNCT
ajiss-396	254	1	6	6	NUM
ajiss-396	254	2	are	be	AUX
ajiss-396	254	3	there	there	PRON
ajiss-396	254	4	any	any	DET
ajiss-396	254	5	limits	limit	NOUN
ajiss-396	254	6	imposed	impose	VERB
ajiss-396	254	7	on	on	ADP
ajiss-396	254	8	payment	payment	NOUN
ajiss-396	254	9	approvals	approval	NOUN
ajiss-396	254	10	5	5	NUM
ajiss-396	254	11	50.0	50.0	NUM
ajiss-396	254	12	at	at	ADP
ajiss-396	254	13	various	various	ADJ
ajiss-396	254	14	levels	level	NOUN
ajiss-396	254	15	of	of	ADP
ajiss-396	254	16	the	the	DET
ajiss-396	254	17	committee	committee	NOUN
ajiss-396	254	18	members	member	NOUN
ajiss-396	254	19	/	/	SYM
ajiss-396	254	20	staff	staff	NOUN
ajiss-396	254	21	of	of	ADP
ajiss-396	254	22	the	the	DET
ajiss-396	254	23	mosque	mosque	PROPN
ajiss-396	254	24	?	?	PUNCT
ajiss-396	255	1	panel	panel	NOUN
ajiss-396	255	2	b	b	X
ajiss-396	255	3	:	:	PUNCT
ajiss-396	255	4	segregation	segregation	NOUN
ajiss-396	255	5	of	of	ADP
ajiss-396	255	6	duties	duty	NOUN
ajiss-396	255	7	3	3	NUM
ajiss-396	255	8	is	be	AUX
ajiss-396	255	9	the	the	DET
ajiss-396	255	10	person	person	NOUN
ajiss-396	255	11	preparing	prepare	VERB
ajiss-396	255	12	payment	payment	NOUN
ajiss-396	255	13	vouchers	voucher	NOUN
ajiss-396	255	14	differ9	differ9	VERB
ajiss-396	255	15	90.0	90.0	NUM
ajiss-396	255	16	ent	ent	NOUN
ajiss-396	255	17	from	from	ADP
ajiss-396	255	18	the	the	DET
ajiss-396	255	19	person	person	NOUN
ajiss-396	255	20	preparing	prepare	VERB
ajiss-396	255	21	cheques	cheque	NOUN
ajiss-396	255	22	?	?	PUNCT
ajiss-396	256	1	4	4	NUM
ajiss-396	256	2	is	be	AUX
ajiss-396	256	3	the	the	DET
ajiss-396	256	4	person	person	NOUN
ajiss-396	256	5	preparing	prepare	VERB
ajiss-396	256	6	payment	payment	NOUN
ajiss-396	256	7	documentation	documentation	NOUN
ajiss-396	256	8	9	9	NUM
ajiss-396	256	9	90.0	90.0	NUM
ajiss-396	256	10	different	different	ADJ
ajiss-396	256	11	from	from	ADP
ajiss-396	256	12	the	the	DET
ajiss-396	256	13	person	person	NOUN
ajiss-396	256	14	signing	signing	NOUN
ajiss-396	256	15	cheques	cheque	NOUN
ajiss-396	256	16	?	?	PUNCT
ajiss-396	257	1	5	5	NUM
ajiss-396	257	2	is	be	AUX
ajiss-396	257	3	the	the	DET
ajiss-396	257	4	person	person	NOUN
ajiss-396	257	5	approving	approve	VERB
ajiss-396	257	6	payments	payment	NOUN
ajiss-396	257	7	different	different	ADJ
ajiss-396	257	8	from	from	ADP
ajiss-396	257	9	9	9	NUM
ajiss-396	257	10	90.0	90.0	NUM
ajiss-396	257	11	the	the	DET
ajiss-396	257	12	person	person	NOUN
ajiss-396	257	13	preparing	prepare	VERB
ajiss-396	257	14	cheques	cheque	NOUN
ajiss-396	257	15	?	?	PUNCT
ajiss-396	258	1	panel	panel	NOUN
ajiss-396	258	2	c	c	NOUN
ajiss-396	258	3	:	:	PUNCT
ajiss-396	258	4	physical	physical	ADJ
ajiss-396	258	5	custody	custody	NOUN
ajiss-396	258	6	12	12	NUM
ajiss-396	258	7	are	be	AUX
ajiss-396	258	8	chequebooks	chequebook	NOUN
ajiss-396	258	9	kept	keep	VERB
ajiss-396	258	10	in	in	ADP
ajiss-396	258	11	a	a	DET
ajiss-396	258	12	safe	safe	ADJ
ajiss-396	258	13	place	place	NOUN
ajiss-396	258	14	?	?	PUNCT
ajiss-396	259	1	(	(	PUNCT
ajiss-396	259	2	e.g	e.g	X
ajiss-396	259	3	safe	safe	ADJ
ajiss-396	259	4	,	,	PUNCT
ajiss-396	259	5	locked	locked	ADJ
ajiss-396	259	6	box	box	NOUN
ajiss-396	259	7	or	or	CCONJ
ajiss-396	259	8	locked	locked	ADJ
ajiss-396	259	9	drawer	drawer	NOUN
ajiss-396	259	10	)	)	PUNCT
ajiss-396	259	11	10	10	NUM
ajiss-396	259	12	100.0	100.0	NUM
ajiss-396	259	13	76	76	NUM
ajiss-396	259	14	the	the	DET
ajiss-396	259	15	american	american	PROPN
ajiss-396	259	16	journal	journal	PROPN
ajiss-396	259	17	of	of	ADP
ajiss-396	259	18	islamic	islamic	ADJ
ajiss-396	259	19	social	social	PROPN
ajiss-396	259	20	sciences	sciences	PROPN
ajiss-396	259	21	25:1	25:1	NUM
ajiss-396	259	22	pdf	pdf	NOUN
ajiss-396	259	23	created	create	VERB
ajiss-396	259	24	with	with	ADP
ajiss-396	259	25	pdffactory	pdffactory	ADJ
ajiss-396	259	26	trial	trial	NOUN
ajiss-396	259	27	version	version	NOUN
ajiss-396	259	28	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	259	29	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	259	30	http://www.software-partners.co.uk	http://www.software-partners.co.uk	PROPN
ajiss-396	259	31	however	however	ADV
ajiss-396	259	32	,	,	PUNCT
ajiss-396	259	33	it	it	PRON
ajiss-396	259	34	is	be	AUX
ajiss-396	259	35	surprising	surprising	ADJ
ajiss-396	259	36	to	to	PART
ajiss-396	259	37	note	note	VERB
ajiss-396	259	38	that	that	SCONJ
ajiss-396	259	39	in	in	ADP
ajiss-396	259	40	one	one	NUM
ajiss-396	259	41	state	state	NOUN
ajiss-396	259	42	mosque	mosque	NOUN
ajiss-396	259	43	an	an	DET
ajiss-396	259	44	invoice	invoice	NOUN
ajiss-396	259	45	was	be	AUX
ajiss-396	259	46	not	not	PART
ajiss-396	259	47	always	always	ADV
ajiss-396	259	48	a	a	DET
ajiss-396	259	49	mandatory	mandatory	ADJ
ajiss-396	259	50	supporting	support	VERB
ajiss-396	259	51	document	document	NOUN
ajiss-396	259	52	for	for	ADP
ajiss-396	259	53	making	make	VERB
ajiss-396	259	54	a	a	DET
ajiss-396	259	55	payment	payment	NOUN
ajiss-396	259	56	.	.	PUNCT
ajiss-396	260	1	in	in	ADP
ajiss-396	260	2	that	that	DET
ajiss-396	260	3	particular	particular	ADJ
ajiss-396	260	4	case	case	NOUN
ajiss-396	260	5	,	,	PUNCT
ajiss-396	260	6	the	the	DET
ajiss-396	260	7	mosque	mosque	NOUN
ajiss-396	260	8	’s	’s	PART
ajiss-396	260	9	managers	manager	NOUN
ajiss-396	260	10	allowed	allow	VERB
ajiss-396	260	11	the	the	DET
ajiss-396	260	12	staff	staff	NOUN
ajiss-396	260	13	to	to	PART
ajiss-396	260	14	advance	advance	VERB
ajiss-396	260	15	payments	payment	NOUN
ajiss-396	260	16	to	to	ADP
ajiss-396	260	17	suppliers	supplier	NOUN
ajiss-396	260	18	and	and	CCONJ
ajiss-396	260	19	present	present	ADJ
ajiss-396	260	20	claims	claim	NOUN
ajiss-396	260	21	for	for	ADP
ajiss-396	260	22	reimbursements	reimbursement	NOUN
ajiss-396	260	23	at	at	ADP
ajiss-396	260	24	a	a	DET
ajiss-396	260	25	later	later	ADJ
ajiss-396	260	26	date	date	NOUN
ajiss-396	260	27	.	.	PUNCT
ajiss-396	261	1	only	only	ADV
ajiss-396	261	2	five	five	NUM
ajiss-396	261	3	state	state	NOUN
ajiss-396	261	4	mosques	mosque	NOUN
ajiss-396	261	5	imposed	impose	VERB
ajiss-396	261	6	limits	limit	NOUN
ajiss-396	261	7	or	or	CCONJ
ajiss-396	261	8	thresholds	threshold	NOUN
ajiss-396	261	9	concerning	concern	VERB
ajiss-396	261	10	payment	payment	NOUN
ajiss-396	261	11	approvals	approval	NOUN
ajiss-396	261	12	to	to	PART
ajiss-396	261	13	authorized	authorize	VERB
ajiss-396	261	14	personnel	personnel	NOUN
ajiss-396	261	15	.	.	PUNCT
ajiss-396	262	1	based	base	VERB
ajiss-396	262	2	on	on	ADP
ajiss-396	262	3	personal	personal	ADJ
ajiss-396	262	4	discussions	discussion	NOUN
ajiss-396	262	5	with	with	ADP
ajiss-396	262	6	the	the	DET
ajiss-396	262	7	relevant	relevant	ADJ
ajiss-396	262	8	state	state	NOUN
ajiss-396	262	9	mosque	mosque	PROPN
ajiss-396	262	10	officials	official	NOUN
ajiss-396	262	11	,	,	PUNCT
ajiss-396	262	12	the	the	DET
ajiss-396	262	13	absence	absence	NOUN
ajiss-396	262	14	of	of	ADP
ajiss-396	262	15	this	this	DET
ajiss-396	262	16	control	control	NOUN
ajiss-396	262	17	was	be	AUX
ajiss-396	262	18	found	find	VERB
ajiss-396	262	19	to	to	PART
ajiss-396	262	20	be	be	AUX
ajiss-396	262	21	due	due	ADJ
ajiss-396	262	22	to	to	ADP
ajiss-396	262	23	the	the	DET
ajiss-396	262	24	limited	limited	ADJ
ajiss-396	262	25	number	number	NOUN
ajiss-396	262	26	of	of	ADP
ajiss-396	262	27	staff	staff	NOUN
ajiss-396	262	28	available	available	ADJ
ajiss-396	262	29	to	to	PART
ajiss-396	262	30	handle	handle	VERB
ajiss-396	262	31	financial	financial	ADJ
ajiss-396	262	32	transactions	transaction	NOUN
ajiss-396	262	33	.	.	PUNCT
ajiss-396	263	1	furthermore	furthermore	ADV
ajiss-396	263	2	,	,	PUNCT
ajiss-396	263	3	nine	nine	NUM
ajiss-396	263	4	state	state	NOUN
ajiss-396	263	5	mosques	mosque	NOUN
ajiss-396	263	6	segregated	segregate	VERB
ajiss-396	263	7	duties	duty	NOUN
ajiss-396	263	8	when	when	SCONJ
ajiss-396	263	9	making	make	VERB
ajiss-396	263	10	payments	payment	NOUN
ajiss-396	263	11	.	.	PUNCT
ajiss-396	264	1	additionally	additionally	ADV
ajiss-396	264	2	,	,	PUNCT
ajiss-396	264	3	all	all	DET
ajiss-396	264	4	state	state	NOUN
ajiss-396	264	5	mosques	mosque	NOUN
ajiss-396	264	6	kept	keep	VERB
ajiss-396	264	7	their	their	PRON
ajiss-396	264	8	check	check	NOUN
ajiss-396	264	9	books	book	NOUN
ajiss-396	264	10	in	in	ADP
ajiss-396	264	11	a	a	DET
ajiss-396	264	12	safe	safe	NOUN
ajiss-396	264	13	.	.	PUNCT
ajiss-396	265	1	however	however	ADV
ajiss-396	265	2	,	,	PUNCT
ajiss-396	265	3	we	we	PRON
ajiss-396	265	4	found	find	VERB
ajiss-396	265	5	that	that	SCONJ
ajiss-396	265	6	some	some	DET
ajiss-396	265	7	mosques	mosque	NOUN
ajiss-396	265	8	did	do	AUX
ajiss-396	265	9	not	not	PART
ajiss-396	265	10	restrict	restrict	VERB
ajiss-396	265	11	access	access	NOUN
ajiss-396	265	12	to	to	ADP
ajiss-396	265	13	the	the	DET
ajiss-396	265	14	safe	safe	ADJ
ajiss-396	265	15	only	only	ADV
ajiss-396	265	16	to	to	AUX
ajiss-396	265	17	authorized	authorize	VERB
ajiss-396	265	18	staff	staff	NOUN
ajiss-396	265	19	.	.	PUNCT
ajiss-396	266	1	table	table	NOUN
ajiss-396	266	2	4	4	NUM
ajiss-396	266	3	presents	present	VERB
ajiss-396	266	4	the	the	DET
ajiss-396	266	5	extent	extent	NOUN
ajiss-396	266	6	to	to	PART
ajiss-396	266	7	which	which	PRON
ajiss-396	266	8	each	each	DET
ajiss-396	266	9	mosque	mosque	NOUN
ajiss-396	266	10	instituted	institute	VERB
ajiss-396	266	11	internal	internal	ADJ
ajiss-396	266	12	control	control	NOUN
ajiss-396	266	13	systems	system	NOUN
ajiss-396	266	14	for	for	ADP
ajiss-396	266	15	disbursing	disburse	VERB
ajiss-396	266	16	funds	fund	NOUN
ajiss-396	266	17	.	.	PUNCT
ajiss-396	267	1	overall	overall	ADV
ajiss-396	267	2	,	,	PUNCT
ajiss-396	267	3	it	it	PRON
ajiss-396	267	4	appears	appear	VERB
ajiss-396	267	5	that	that	SCONJ
ajiss-396	267	6	west	west	PROPN
ajiss-396	267	7	malaysia	malaysia	PROPN
ajiss-396	267	8	’s	’s	PART
ajiss-396	267	9	state	state	NOUN
ajiss-396	267	10	mosques	mosque	NOUN
ajiss-396	267	11	have	have	VERB
ajiss-396	267	12	strong	strong	ADJ
ajiss-396	267	13	internal	internal	ADJ
ajiss-396	267	14	controls	control	NOUN
ajiss-396	267	15	when	when	SCONJ
ajiss-396	267	16	it	it	PRON
ajiss-396	267	17	comes	come	VERB
ajiss-396	267	18	to	to	ADP
ajiss-396	267	19	disbursing	disburse	VERB
ajiss-396	267	20	funds	fund	NOUN
ajiss-396	267	21	.	.	PUNCT
ajiss-396	268	1	the	the	DET
ajiss-396	268	2	average	average	NOUN
ajiss-396	268	3	of	of	ADP
ajiss-396	268	4	77.3	77.3	NUM
ajiss-396	268	5	%	%	NOUN
ajiss-396	268	6	testifies	testify	VERB
ajiss-396	268	7	to	to	ADP
ajiss-396	268	8	this	this	PRON
ajiss-396	268	9	.	.	PUNCT
ajiss-396	269	1	three	three	NUM
ajiss-396	269	2	state	state	NOUN
ajiss-396	269	3	mosques	mosque	NOUN
ajiss-396	269	4	,	,	PUNCT
ajiss-396	269	5	f	f	PROPN
ajiss-396	269	6	,	,	PUNCT
ajiss-396	269	7	j	j	PROPN
ajiss-396	269	8	and	and	CCONJ
ajiss-396	269	9	k	k	PROPN
ajiss-396	269	10	,	,	PUNCT
ajiss-396	269	11	appeared	appear	VERB
ajiss-396	269	12	to	to	PART
ajiss-396	269	13	have	have	AUX
ajiss-396	269	14	implemented	implement	VERB
ajiss-396	269	15	all	all	DET
ajiss-396	269	16	control	control	NOUN
ajiss-396	269	17	procedures	procedure	NOUN
ajiss-396	269	18	for	for	ADP
ajiss-396	269	19	disbursing	disburse	VERB
ajiss-396	269	20	funds	fund	NOUN
ajiss-396	269	21	.	.	PUNCT
ajiss-396	270	1	however	however	ADV
ajiss-396	270	2	,	,	PUNCT
ajiss-396	270	3	one	one	NUM
ajiss-396	270	4	state	state	NOUN
ajiss-396	270	5	mosque	mosque	NOUN
ajiss-396	270	6	implemented	implement	VERB
ajiss-396	270	7	less	less	ADJ
ajiss-396	270	8	than	than	ADP
ajiss-396	270	9	50	50	NUM
ajiss-396	270	10	%	%	NOUN
ajiss-396	270	11	of	of	ADP
ajiss-396	270	12	the	the	DET
ajiss-396	270	13	control	control	NOUN
ajiss-396	270	14	systems	system	NOUN
ajiss-396	270	15	that	that	PRON
ajiss-396	270	16	it	it	PRON
ajiss-396	270	17	should	should	AUX
ajiss-396	270	18	have	have	AUX
ajiss-396	270	19	instituted	institute	VERB
ajiss-396	270	20	.	.	PUNCT
ajiss-396	271	1	this	this	DET
ajiss-396	271	2	particular	particular	ADJ
ajiss-396	271	3	mosque	mosque	NOUN
ajiss-396	271	4	claimed	claim	VERB
ajiss-396	271	5	that	that	SCONJ
ajiss-396	271	6	a	a	DET
ajiss-396	271	7	shortage	shortage	NOUN
ajiss-396	271	8	of	of	ADP
ajiss-396	271	9	human	human	ADJ
ajiss-396	271	10	and	and	CCONJ
ajiss-396	271	11	financial	financial	ADJ
ajiss-396	271	12	resources	resource	NOUN
ajiss-396	271	13	was	be	AUX
ajiss-396	271	14	the	the	DET
ajiss-396	271	15	primary	primary	ADJ
ajiss-396	271	16	reason	reason	NOUN
ajiss-396	271	17	for	for	ADP
ajiss-396	271	18	this	this	PRON
ajiss-396	271	19	.	.	PUNCT
ajiss-396	272	1	however	however	ADV
ajiss-396	272	2	,	,	PUNCT
ajiss-396	272	3	we	we	PRON
ajiss-396	272	4	fail	fail	VERB
ajiss-396	272	5	to	to	PART
ajiss-396	272	6	understand	understand	VERB
ajiss-396	272	7	how	how	SCONJ
ajiss-396	272	8	a	a	DET
ajiss-396	272	9	state	state	NOUN
ajiss-396	272	10	mosque	mosque	NOUN
ajiss-396	272	11	,	,	PUNCT
ajiss-396	272	12	which	which	PRON
ajiss-396	272	13	can	can	AUX
ajiss-396	272	14	request	request	VERB
ajiss-396	272	15	funds	fund	NOUN
ajiss-396	272	16	from	from	ADP
ajiss-396	272	17	the	the	DET
ajiss-396	272	18	state	state	NOUN
ajiss-396	272	19	government	government	NOUN
ajiss-396	272	20	,	,	PUNCT
ajiss-396	272	21	could	could	AUX
ajiss-396	272	22	cite	cite	VERB
ajiss-396	272	23	such	such	DET
ajiss-396	272	24	a	a	DET
ajiss-396	272	25	reason	reason	NOUN
ajiss-396	272	26	to	to	PART
ajiss-396	272	27	justify	justify	VERB
ajiss-396	272	28	its	its	PRON
ajiss-396	272	29	dismal	dismal	ADJ
ajiss-396	272	30	performance	performance	NOUN
ajiss-396	272	31	as	as	SCONJ
ajiss-396	272	32	regards	regard	VERB
ajiss-396	272	33	its	its	PRON
ajiss-396	272	34	internal	internal	ADJ
ajiss-396	272	35	control	control	NOUN
ajiss-396	272	36	system	system	NOUN
ajiss-396	272	37	related	relate	VERB
ajiss-396	272	38	to	to	ADP
ajiss-396	272	39	disbursing	disburse	VERB
ajiss-396	272	40	funds	fund	NOUN
ajiss-396	272	41	.	.	PUNCT
ajiss-396	273	1	table	table	NOUN
ajiss-396	273	2	5	5	NUM
ajiss-396	273	3	:	:	PUNCT
ajiss-396	273	4	internal	internal	ADJ
ajiss-396	273	5	control	control	NOUN
ajiss-396	273	6	on	on	ADP
ajiss-396	273	7	disbursing	disburse	VERB
ajiss-396	273	8	funds	fund	NOUN
ajiss-396	273	9	for	for	ADP
ajiss-396	273	10	each	each	DET
ajiss-396	273	11	mosque	mosque	ADJ
ajiss-396	273	12	state	state	NOUN
ajiss-396	273	13	mosques	mosques	PROPN
ajiss-396	273	14	scores	score	NOUN
ajiss-396	273	15	on	on	ADP
ajiss-396	273	16	financial	financial	ADJ
ajiss-396	273	17	controls	control	NOUN
ajiss-396	273	18	%	%	NOUN
ajiss-396	273	19	of	of	ADP
ajiss-396	273	20	scores	score	NOUN
ajiss-396	273	21	of	of	ADP
ajiss-396	273	22	disbursements	disbursement	NOUN
ajiss-396	273	23	of	of	ADP
ajiss-396	273	24	expenditure	expenditure	NOUN
ajiss-396	273	25	(	(	PUNCT
ajiss-396	273	26	no	no	INTJ
ajiss-396	273	27	.	.	PUNCT
ajiss-396	274	1	of	of	ADP
ajiss-396	274	2	control	control	NOUN
ajiss-396	274	3	procedures	procedure	NOUN
ajiss-396	274	4	is	be	AUX
ajiss-396	274	5	11	11	NUM
ajiss-396	274	6	)	)	PUNCT
ajiss-396	274	7	a	a	DET
ajiss-396	274	8	5	5	NUM
ajiss-396	274	9	45.4	45.4	NUM
ajiss-396	274	10	b	b	NOUN
ajiss-396	274	11	7	7	NUM
ajiss-396	274	12	63.6	63.6	NUM
ajiss-396	274	13	c	c	NOUN
ajiss-396	274	14	9	9	NUM
ajiss-396	274	15	81.8	81.8	NUM
ajiss-396	274	16	e	e	NOUN
ajiss-396	274	17	7	7	NUM
ajiss-396	274	18	63.6	63.6	NUM
ajiss-396	274	19	f	f	NOUN
ajiss-396	274	20	11	11	NUM
ajiss-396	274	21	100.0	100.0	NUM
ajiss-396	274	22	g	g	PROPN
ajiss-396	274	23	9	9	NUM
ajiss-396	274	24	81.8	81.8	NUM
ajiss-396	274	25	h	h	NOUN
ajiss-396	274	26	7	7	NUM
ajiss-396	274	27	63.6	63.6	NUM
ajiss-396	274	28	j	j	PROPN
ajiss-396	274	29	11	11	NUM
ajiss-396	274	30	100.0	100.0	NUM
ajiss-396	274	31	k	k	PROPN
ajiss-396	274	32	11	11	NUM
ajiss-396	274	33	100.0	100.0	NUM
ajiss-396	274	34	l	l	NOUN
ajiss-396	274	35	8	8	NUM
ajiss-396	274	36	72.7	72.7	NUM
ajiss-396	274	37	total	total	NOUN
ajiss-396	274	38	85	85	NUM
ajiss-396	274	39	77.3	77.3	NUM
ajiss-396	274	40	ave	ave	PROPN
ajiss-396	274	41	-	-	PUNCT
ajiss-396	274	42	ii	ii	PROPN
ajiss-396	274	43	=	=	SYM
ajiss-396	274	44	(	(	PUNCT
ajiss-396	274	45	85/110	85/110	NUM
ajiss-396	274	46	)	)	PUNCT
ajiss-396	274	47	*	*	PUNCT
ajiss-396	274	48	100	100	NUM
ajiss-396	274	49	=	=	SYM
ajiss-396	274	50	77.3	77.3	NUM
ajiss-396	274	51	%	%	NOUN
ajiss-396	274	52	sulaiman	sulaiman	NOUN
ajiss-396	274	53	,	,	PUNCT
ajiss-396	274	54	siraj	siraj	PROPN
ajiss-396	274	55	,	,	PUNCT
ajiss-396	274	56	and	and	CCONJ
ajiss-396	274	57	ibrahim	ibrahim	PROPN
ajiss-396	274	58	:	:	PUNCT
ajiss-396	274	59	internal	internal	ADJ
ajiss-396	274	60	control	control	NOUN
ajiss-396	274	61	systems	system	NOUN
ajiss-396	274	62	77	77	NUM
ajiss-396	274	63	pdf	pdf	NOUN
ajiss-396	274	64	created	create	VERB
ajiss-396	274	65	with	with	ADP
ajiss-396	274	66	pdffactory	pdffactory	ADJ
ajiss-396	274	67	trial	trial	NOUN
ajiss-396	274	68	version	version	NOUN
ajiss-396	274	69	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	274	70	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	274	71	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	274	72	conclusion	conclusion	NOUN
ajiss-396	274	73	to	to	ADP
ajiss-396	274	74	some	some	DET
ajiss-396	274	75	extent	extent	NOUN
ajiss-396	274	76	,	,	PUNCT
ajiss-396	274	77	the	the	DET
ajiss-396	274	78	results	result	NOUN
ajiss-396	274	79	suggest	suggest	VERB
ajiss-396	274	80	that	that	SCONJ
ajiss-396	274	81	malaysia	malaysia	PROPN
ajiss-396	274	82	’s	’s	PART
ajiss-396	274	83	state	state	NOUN
ajiss-396	274	84	mosques	mosques	PROPN
ajiss-396	274	85	have	have	AUX
ajiss-396	274	86	implemented	implement	VERB
ajiss-396	274	87	a	a	DET
ajiss-396	274	88	proper	proper	ADJ
ajiss-396	274	89	system	system	NOUN
ajiss-396	274	90	of	of	ADP
ajiss-396	274	91	internal	internal	ADJ
ajiss-396	274	92	controls	control	NOUN
ajiss-396	274	93	to	to	PART
ajiss-396	274	94	safeguard	safeguard	VERB
ajiss-396	274	95	their	their	PRON
ajiss-396	274	96	assets	asset	NOUN
ajiss-396	274	97	(	(	PUNCT
ajiss-396	274	98	funds	fund	NOUN
ajiss-396	274	99	)	)	PUNCT
ajiss-396	274	100	.	.	PUNCT
ajiss-396	275	1	the	the	DET
ajiss-396	275	2	findings	finding	NOUN
ajiss-396	275	3	provide	provide	VERB
ajiss-396	275	4	some	some	DET
ajiss-396	275	5	indications	indication	NOUN
ajiss-396	275	6	as	as	ADP
ajiss-396	275	7	to	to	ADP
ajiss-396	275	8	the	the	DET
ajiss-396	275	9	security	security	NOUN
ajiss-396	275	10	of	of	ADP
ajiss-396	275	11	the	the	DET
ajiss-396	275	12	public	public	ADJ
ajiss-396	275	13	donations	donation	NOUN
ajiss-396	275	14	(	(	PUNCT
ajiss-396	275	15	sadaqah	sadaqah	NOUN
ajiss-396	275	16	)	)	PUNCT
ajiss-396	275	17	made	make	VERB
ajiss-396	275	18	to	to	ADP
ajiss-396	275	19	west	west	PROPN
ajiss-396	275	20	malaysia	malaysia	PROPN
ajiss-396	275	21	’s	’s	PART
ajiss-396	275	22	state	state	NOUN
ajiss-396	275	23	mosques	mosque	NOUN
ajiss-396	275	24	.	.	PUNCT
ajiss-396	276	1	the	the	DET
ajiss-396	276	2	existence	existence	NOUN
ajiss-396	276	3	of	of	ADP
ajiss-396	276	4	adequate	adequate	ADJ
ajiss-396	276	5	internal	internal	ADJ
ajiss-396	276	6	controls	control	NOUN
ajiss-396	276	7	indicates	indicate	VERB
ajiss-396	276	8	that	that	SCONJ
ajiss-396	276	9	their	their	PRON
ajiss-396	276	10	management	management	NOUN
ajiss-396	276	11	committees	committee	NOUN
ajiss-396	276	12	take	take	VERB
ajiss-396	276	13	their	their	PRON
ajiss-396	276	14	duty	duty	NOUN
ajiss-396	276	15	to	to	PART
ajiss-396	276	16	safeguard	safeguard	VERB
ajiss-396	276	17	the	the	DET
ajiss-396	276	18	public	public	ADJ
ajiss-396	276	19	monies	monie	NOUN
ajiss-396	276	20	entrusted	entrust	VERB
ajiss-396	276	21	to	to	ADP
ajiss-396	276	22	them	they	PRON
ajiss-396	276	23	quite	quite	ADV
ajiss-396	276	24	seriously	seriously	ADV
ajiss-396	276	25	.	.	PUNCT
ajiss-396	277	1	the	the	DET
ajiss-396	277	2	existence	existence	NOUN
ajiss-396	277	3	of	of	ADP
ajiss-396	277	4	such	such	ADJ
ajiss-396	277	5	controls	control	NOUN
ajiss-396	277	6	also	also	ADV
ajiss-396	277	7	provides	provide	VERB
ajiss-396	277	8	assurance	assurance	NOUN
ajiss-396	277	9	that	that	SCONJ
ajiss-396	277	10	public	public	ADJ
ajiss-396	277	11	monies	monie	NOUN
ajiss-396	277	12	are	be	AUX
ajiss-396	277	13	used	use	VERB
ajiss-396	277	14	and	and	CCONJ
ajiss-396	277	15	accounted	account	VERB
ajiss-396	277	16	for	for	ADP
ajiss-396	277	17	properly	properly	ADV
ajiss-396	277	18	.	.	PUNCT
ajiss-396	278	1	given	give	VERB
ajiss-396	278	2	that	that	SCONJ
ajiss-396	278	3	the	the	DET
ajiss-396	278	4	state	state	NOUN
ajiss-396	278	5	government	government	NOUN
ajiss-396	278	6	uses	use	VERB
ajiss-396	278	7	tis	tis	PROPN
ajiss-396	278	8	to	to	PART
ajiss-396	278	9	dictate	dictate	VERB
ajiss-396	278	10	how	how	SCONJ
ajiss-396	278	11	funds	fund	NOUN
ajiss-396	278	12	are	be	AUX
ajiss-396	278	13	to	to	PART
ajiss-396	278	14	be	be	AUX
ajiss-396	278	15	recorded	record	VERB
ajiss-396	278	16	,	,	PUNCT
ajiss-396	278	17	these	these	DET
ajiss-396	278	18	results	result	NOUN
ajiss-396	278	19	are	be	AUX
ajiss-396	278	20	to	to	PART
ajiss-396	278	21	be	be	AUX
ajiss-396	278	22	expected	expect	VERB
ajiss-396	278	23	.	.	PUNCT
ajiss-396	279	1	however	however	ADV
ajiss-396	279	2	,	,	PUNCT
ajiss-396	279	3	just	just	ADV
ajiss-396	279	4	because	because	SCONJ
ajiss-396	279	5	these	these	DET
ajiss-396	279	6	tis	tis	NOUN
ajiss-396	279	7	exist	exist	NOUN
ajiss-396	279	8	does	do	AUX
ajiss-396	279	9	not	not	PART
ajiss-396	279	10	necessarily	necessarily	ADV
ajiss-396	279	11	mean	mean	VERB
ajiss-396	279	12	that	that	SCONJ
ajiss-396	279	13	they	they	PRON
ajiss-396	279	14	are	be	AUX
ajiss-396	279	15	followed	follow	VERB
ajiss-396	279	16	strictly	strictly	ADV
ajiss-396	279	17	,	,	PUNCT
ajiss-396	279	18	particularly	particularly	ADV
ajiss-396	279	19	since	since	SCONJ
ajiss-396	279	20	public	public	ADJ
ajiss-396	279	21	donations	donation	NOUN
ajiss-396	279	22	are	be	AUX
ajiss-396	279	23	not	not	PART
ajiss-396	279	24	required	require	VERB
ajiss-396	279	25	to	to	PART
ajiss-396	279	26	follow	follow	VERB
ajiss-396	279	27	them	they	PRON
ajiss-396	279	28	.	.	PUNCT
ajiss-396	280	1	this	this	PRON
ajiss-396	280	2	is	be	AUX
ajiss-396	280	3	evidenced	evidence	VERB
ajiss-396	280	4	by	by	ADP
ajiss-396	280	5	the	the	DET
ajiss-396	280	6	less	less	ADJ
ajiss-396	280	7	-	-	PUNCT
ajiss-396	280	8	than	than	ADP
ajiss-396	280	9	-	-	PUNCT
ajiss-396	280	10	satisfactory	satisfactory	ADJ
ajiss-396	280	11	performance	performance	NOUN
ajiss-396	280	12	of	of	ADP
ajiss-396	280	13	one	one	NUM
ajiss-396	280	14	state	state	NOUN
ajiss-396	280	15	mosque	mosque	NOUN
ajiss-396	280	16	(	(	PUNCT
ajiss-396	280	17	pertaining	pertain	VERB
ajiss-396	280	18	to	to	ADP
ajiss-396	280	19	internal	internal	ADJ
ajiss-396	280	20	controls	control	NOUN
ajiss-396	280	21	on	on	ADP
ajiss-396	280	22	disbursing	disburse	VERB
ajiss-396	280	23	funds	fund	NOUN
ajiss-396	280	24	)	)	PUNCT
ajiss-396	280	25	.	.	PUNCT
ajiss-396	281	1	but	but	CCONJ
ajiss-396	281	2	since	since	SCONJ
ajiss-396	281	3	this	this	PRON
ajiss-396	281	4	is	be	AUX
ajiss-396	281	5	the	the	DET
ajiss-396	281	6	exception	exception	NOUN
ajiss-396	281	7	rather	rather	ADV
ajiss-396	281	8	than	than	ADP
ajiss-396	281	9	the	the	DET
ajiss-396	281	10	norm	norm	NOUN
ajiss-396	281	11	,	,	PUNCT
ajiss-396	281	12	the	the	DET
ajiss-396	281	13	government	government	NOUN
ajiss-396	281	14	may	may	AUX
ajiss-396	281	15	well	well	ADV
ajiss-396	281	16	feel	feel	VERB
ajiss-396	281	17	some	some	DET
ajiss-396	281	18	assurance	assurance	NOUN
ajiss-396	281	19	that	that	PRON
ajiss-396	281	20	the	the	DET
ajiss-396	281	21	funds	fund	NOUN
ajiss-396	281	22	allocated	allocate	VERB
ajiss-396	281	23	to	to	ADP
ajiss-396	281	24	state	state	NOUN
ajiss-396	281	25	mosques	mosque	NOUN
ajiss-396	281	26	are	be	AUX
ajiss-396	281	27	,	,	PUNCT
ajiss-396	281	28	indeed	indeed	ADV
ajiss-396	281	29	,	,	PUNCT
ajiss-396	281	30	well	well	ADV
ajiss-396	281	31	controlled	control	VERB
ajiss-396	281	32	.	.	PUNCT
ajiss-396	282	1	overall	overall	ADV
ajiss-396	282	2	,	,	PUNCT
ajiss-396	282	3	it	it	PRON
ajiss-396	282	4	is	be	AUX
ajiss-396	282	5	reassuring	reassuring	ADJ
ajiss-396	282	6	(	(	PUNCT
ajiss-396	282	7	to	to	ADP
ajiss-396	282	8	the	the	DET
ajiss-396	282	9	state	state	NOUN
ajiss-396	282	10	government	government	NOUN
ajiss-396	282	11	and	and	CCONJ
ajiss-396	282	12	the	the	DET
ajiss-396	282	13	public	public	NOUN
ajiss-396	282	14	)	)	PUNCT
ajiss-396	282	15	to	to	PART
ajiss-396	282	16	know	know	VERB
ajiss-396	282	17	that	that	SCONJ
ajiss-396	282	18	tis	tis	PROPN
ajiss-396	282	19	are	be	AUX
ajiss-396	282	20	actually	actually	ADV
ajiss-396	282	21	followed	follow	VERB
ajiss-396	282	22	by	by	ADP
ajiss-396	282	23	the	the	DET
ajiss-396	282	24	respective	respective	ADJ
ajiss-396	282	25	state	state	NOUN
ajiss-396	282	26	mosques	mosque	NOUN
ajiss-396	282	27	.	.	PUNCT
ajiss-396	283	1	particular	particular	ADJ
ajiss-396	283	2	attention	attention	NOUN
ajiss-396	283	3	,	,	PUNCT
ajiss-396	283	4	however	however	ADV
ajiss-396	283	5	,	,	PUNCT
ajiss-396	283	6	needs	need	VERB
ajiss-396	283	7	to	to	PART
ajiss-396	283	8	be	be	AUX
ajiss-396	283	9	given	give	VERB
ajiss-396	283	10	to	to	ADP
ajiss-396	283	11	the	the	DET
ajiss-396	283	12	banking	banking	NOUN
ajiss-396	283	13	-	-	PUNCT
ajiss-396	283	14	in	in	ADP
ajiss-396	283	15	procedures	procedure	NOUN
ajiss-396	283	16	.	.	PUNCT
ajiss-396	284	1	several	several	ADJ
ajiss-396	284	2	state	state	NOUN
ajiss-396	284	3	mosques	mosques	PROPN
ajiss-396	284	4	did	do	AUX
ajiss-396	284	5	not	not	PART
ajiss-396	284	6	bank	bank	VERB
ajiss-396	284	7	the	the	DET
ajiss-396	284	8	collection	collection	NOUN
ajiss-396	284	9	on	on	ADP
ajiss-396	284	10	the	the	DET
ajiss-396	284	11	same	same	ADJ
ajiss-396	284	12	day	day	NOUN
ajiss-396	284	13	,	,	PUNCT
ajiss-396	284	14	or	or	CCONJ
ajiss-396	284	15	at	at	ADP
ajiss-396	284	16	least	least	ADJ
ajiss-396	284	17	on	on	ADP
ajiss-396	284	18	the	the	DET
ajiss-396	284	19	next	next	ADJ
ajiss-396	284	20	working	work	VERB
ajiss-396	284	21	day	day	NOUN
ajiss-396	284	22	.	.	PUNCT
ajiss-396	285	1	some	some	PRON
ajiss-396	285	2	of	of	ADP
ajiss-396	285	3	the	the	DET
ajiss-396	285	4	mosques	mosque	NOUN
ajiss-396	285	5	even	even	ADV
ajiss-396	285	6	used	use	VERB
ajiss-396	285	7	the	the	DET
ajiss-396	285	8	collection	collection	NOUN
ajiss-396	285	9	to	to	PART
ajiss-396	285	10	meet	meet	VERB
ajiss-396	285	11	other	other	ADJ
ajiss-396	285	12	expenses	expense	NOUN
ajiss-396	285	13	before	before	ADP
ajiss-396	285	14	banking	bank	VERB
ajiss-396	285	15	the	the	DET
ajiss-396	285	16	receipts	receipt	NOUN
ajiss-396	285	17	.	.	PUNCT
ajiss-396	286	1	the	the	DET
ajiss-396	286	2	results	result	NOUN
ajiss-396	286	3	of	of	ADP
ajiss-396	286	4	our	our	PRON
ajiss-396	286	5	study	study	NOUN
ajiss-396	286	6	are	be	AUX
ajiss-396	286	7	somewhat	somewhat	ADV
ajiss-396	286	8	interesting	interesting	ADJ
ajiss-396	286	9	when	when	SCONJ
ajiss-396	286	10	compared	compare	VERB
ajiss-396	286	11	to	to	ADP
ajiss-396	286	12	previous	previous	ADJ
ajiss-396	286	13	studies	study	NOUN
ajiss-396	286	14	on	on	ADP
ajiss-396	286	15	internal	internal	ADJ
ajiss-396	286	16	control	control	NOUN
ajiss-396	286	17	systems	system	NOUN
ajiss-396	286	18	in	in	ADP
ajiss-396	286	19	churches	church	NOUN
ajiss-396	286	20	in	in	ADP
ajiss-396	286	21	the	the	DET
ajiss-396	286	22	west	west	NOUN
ajiss-396	286	23	and	and	CCONJ
ajiss-396	286	24	in	in	ADP
ajiss-396	286	25	other	other	ADJ
ajiss-396	286	26	religious	religious	ADJ
ajiss-396	286	27	organizations	organization	NOUN
ajiss-396	286	28	.	.	PUNCT
ajiss-396	287	1	prior	prior	ADJ
ajiss-396	287	2	studies	study	NOUN
ajiss-396	287	3	on	on	ADP
ajiss-396	287	4	churches	church	NOUN
ajiss-396	287	5	have	have	AUX
ajiss-396	287	6	found	find	VERB
ajiss-396	287	7	that	that	SCONJ
ajiss-396	287	8	they	they	PRON
ajiss-396	287	9	regard	regard	VERB
ajiss-396	287	10	accounting	accounting	NOUN
ajiss-396	287	11	as	as	ADP
ajiss-396	287	12	a	a	DET
ajiss-396	287	13	secular	secular	ADJ
ajiss-396	287	14	activity	activity	NOUN
ajiss-396	287	15	,	,	PUNCT
ajiss-396	287	16	which	which	PRON
ajiss-396	287	17	accounts	account	VERB
ajiss-396	287	18	for	for	ADP
ajiss-396	287	19	the	the	DET
ajiss-396	287	20	distinct	distinct	ADJ
ajiss-396	287	21	divide	divide	NOUN
ajiss-396	287	22	between	between	ADP
ajiss-396	287	23	secular	secular	ADJ
ajiss-396	287	24	and	and	CCONJ
ajiss-396	287	25	sacred	sacred	ADJ
ajiss-396	287	26	activities	activity	NOUN
ajiss-396	287	27	.	.	PUNCT
ajiss-396	288	1	however	however	ADV
ajiss-396	288	2	,	,	PUNCT
ajiss-396	288	3	our	our	PRON
ajiss-396	288	4	study	study	NOUN
ajiss-396	288	5	provides	provide	VERB
ajiss-396	288	6	some	some	DET
ajiss-396	288	7	support	support	NOUN
ajiss-396	288	8	for	for	ADP
ajiss-396	288	9	the	the	DET
ajiss-396	288	10	statement	statement	NOUN
ajiss-396	288	11	that	that	SCONJ
ajiss-396	288	12	islam	islam	PROPN
ajiss-396	288	13	does	do	AUX
ajiss-396	288	14	not	not	PART
ajiss-396	288	15	separate	separate	VERB
ajiss-396	288	16	these	these	DET
ajiss-396	288	17	activities	activity	NOUN
ajiss-396	288	18	.	.	PUNCT
ajiss-396	289	1	this	this	PRON
ajiss-396	289	2	is	be	AUX
ajiss-396	289	3	seen	see	VERB
ajiss-396	289	4	clearly	clearly	ADV
ajiss-396	289	5	in	in	ADP
ajiss-396	289	6	our	our	PRON
ajiss-396	289	7	informal	informal	ADJ
ajiss-396	289	8	interviews	interview	NOUN
ajiss-396	289	9	with	with	ADP
ajiss-396	289	10	mosque	mosque	ADJ
ajiss-396	289	11	officials	official	NOUN
ajiss-396	289	12	,	,	PUNCT
ajiss-396	289	13	all	all	PRON
ajiss-396	289	14	of	of	ADP
ajiss-396	289	15	whom	whom	PRON
ajiss-396	289	16	indicated	indicate	VERB
ajiss-396	289	17	that	that	SCONJ
ajiss-396	289	18	their	their	PRON
ajiss-396	289	19	ultimate	ultimate	ADJ
ajiss-396	289	20	accountability	accountability	NOUN
ajiss-396	289	21	is	be	AUX
ajiss-396	289	22	to	to	ADP
ajiss-396	289	23	god	god	PROPN
ajiss-396	289	24	.	.	PUNCT
ajiss-396	290	1	what	what	PRON
ajiss-396	290	2	is	be	AUX
ajiss-396	290	3	pertinent	pertinent	ADJ
ajiss-396	290	4	here	here	ADV
ajiss-396	290	5	is	be	AUX
ajiss-396	290	6	the	the	DET
ajiss-396	290	7	islamic	islamic	ADJ
ajiss-396	290	8	concept	concept	NOUN
ajiss-396	290	9	of	of	ADP
ajiss-396	290	10	accountability	accountability	NOUN
ajiss-396	290	11	.	.	PUNCT
ajiss-396	291	1	while	while	SCONJ
ajiss-396	291	2	the	the	DET
ajiss-396	291	3	individual	individual	NOUN
ajiss-396	291	4	(	(	PUNCT
ajiss-396	291	5	and	and	CCONJ
ajiss-396	291	6	by	by	ADP
ajiss-396	291	7	extension	extension	NOUN
ajiss-396	291	8	,	,	PUNCT
ajiss-396	291	9	the	the	DET
ajiss-396	291	10	committee	committee	NOUN
ajiss-396	291	11	)	)	PUNCT
ajiss-396	291	12	is	be	AUX
ajiss-396	291	13	accountable	accountable	ADJ
ajiss-396	291	14	to	to	ADP
ajiss-396	291	15	god	god	PROPN
ajiss-396	291	16	,	,	PUNCT
ajiss-396	291	17	he	he	PRON
ajiss-396	291	18	/	/	SYM
ajiss-396	292	1	she	she	PRON
ajiss-396	292	2	is	be	AUX
ajiss-396	292	3	also	also	ADV
ajiss-396	292	4	accountable	accountable	ADJ
ajiss-396	292	5	to	to	ADP
ajiss-396	292	6	other	other	ADJ
ajiss-396	292	7	individuals	individual	NOUN
ajiss-396	292	8	,	,	PUNCT
ajiss-396	292	9	for	for	ADP
ajiss-396	292	10	his	his	PRON
ajiss-396	292	11	/	/	SYM
ajiss-396	292	12	her	her	PRON
ajiss-396	292	13	relationship	relationship	NOUN
ajiss-396	292	14	with	with	ADP
ajiss-396	292	15	other	other	ADJ
ajiss-396	292	16	individuals	individual	NOUN
ajiss-396	292	17	mirrors	mirror	NOUN
ajiss-396	292	18	his/	his/	NUM
ajiss-396	292	19	her	her	PRON
ajiss-396	292	20	relationship	relationship	NOUN
ajiss-396	292	21	with	with	ADP
ajiss-396	292	22	god	god	PROPN
ajiss-396	292	23	.	.	PUNCT
ajiss-396	293	1	the	the	DET
ajiss-396	293	2	results	result	NOUN
ajiss-396	293	3	should	should	AUX
ajiss-396	293	4	be	be	AUX
ajiss-396	293	5	interpreted	interpret	VERB
ajiss-396	293	6	in	in	ADP
ajiss-396	293	7	light	light	NOUN
ajiss-396	293	8	of	of	ADP
ajiss-396	293	9	two	two	NUM
ajiss-396	293	10	important	important	ADJ
ajiss-396	293	11	limitations	limitation	NOUN
ajiss-396	293	12	.	.	PUNCT
ajiss-396	294	1	the	the	DET
ajiss-396	294	2	first	first	ADJ
ajiss-396	294	3	is	be	AUX
ajiss-396	294	4	the	the	DET
ajiss-396	294	5	assumption	assumption	NOUN
ajiss-396	294	6	that	that	SCONJ
ajiss-396	294	7	all	all	DET
ajiss-396	294	8	control	control	NOUN
ajiss-396	294	9	systems	system	NOUN
ajiss-396	294	10	are	be	AUX
ajiss-396	294	11	equally	equally	ADV
ajiss-396	294	12	important	important	ADJ
ajiss-396	294	13	to	to	ADP
ajiss-396	294	14	all	all	DET
ajiss-396	294	15	state	state	NOUN
ajiss-396	294	16	mosques	mosque	NOUN
ajiss-396	294	17	.	.	PUNCT
ajiss-396	295	1	a	a	DET
ajiss-396	295	2	more	more	ADV
ajiss-396	295	3	informative	informative	ADJ
ajiss-396	295	4	result	result	NOUN
ajiss-396	295	5	would	would	AUX
ajiss-396	295	6	be	be	AUX
ajiss-396	295	7	achieved	achieve	VERB
ajiss-396	295	8	if	if	SCONJ
ajiss-396	295	9	each	each	DET
ajiss-396	295	10	78	78	NUM
ajiss-396	295	11	the	the	DET
ajiss-396	295	12	american	american	ADJ
ajiss-396	295	13	journal	journal	PROPN
ajiss-396	295	14	of	of	ADP
ajiss-396	295	15	islamic	islamic	ADJ
ajiss-396	295	16	social	social	PROPN
ajiss-396	295	17	sciences	sciences	PROPN
ajiss-396	295	18	25:1	25:1	NUM
ajiss-396	295	19	pdf	pdf	NOUN
ajiss-396	295	20	created	create	VERB
ajiss-396	295	21	with	with	ADP
ajiss-396	295	22	pdffactory	pdffactory	ADJ
ajiss-396	295	23	trial	trial	NOUN
ajiss-396	295	24	version	version	NOUN
ajiss-396	295	25	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	295	26	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	295	27	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	295	28	internal	internal	ADJ
ajiss-396	295	29	control	control	NOUN
ajiss-396	295	30	procedure	procedure	NOUN
ajiss-396	295	31	were	be	AUX
ajiss-396	295	32	to	to	PART
ajiss-396	295	33	be	be	AUX
ajiss-396	295	34	weighted	weight	VERB
ajiss-396	295	35	according	accord	VERB
ajiss-396	295	36	to	to	ADP
ajiss-396	295	37	its	its	PRON
ajiss-396	295	38	importance	importance	NOUN
ajiss-396	295	39	.	.	PUNCT
ajiss-396	296	1	the	the	DET
ajiss-396	296	2	second	second	ADJ
ajiss-396	296	3	pertains	pertain	NOUN
ajiss-396	296	4	to	to	ADP
ajiss-396	296	5	the	the	DET
ajiss-396	296	6	scope	scope	NOUN
ajiss-396	296	7	of	of	ADP
ajiss-396	296	8	the	the	DET
ajiss-396	296	9	research	research	NOUN
ajiss-396	296	10	.	.	PUNCT
ajiss-396	297	1	the	the	DET
ajiss-396	297	2	study	study	NOUN
ajiss-396	297	3	was	be	AUX
ajiss-396	297	4	limited	limit	VERB
ajiss-396	297	5	to	to	ADP
ajiss-396	297	6	west	west	PROPN
ajiss-396	297	7	malaysia	malaysia	PROPN
ajiss-396	297	8	’s	’s	PART
ajiss-396	297	9	state	state	NOUN
ajiss-396	297	10	mosques	mosque	NOUN
ajiss-396	297	11	,	,	PUNCT
ajiss-396	297	12	as	as	SCONJ
ajiss-396	297	13	we	we	PRON
ajiss-396	297	14	did	do	AUX
ajiss-396	297	15	not	not	PART
ajiss-396	297	16	examine	examine	VERB
ajiss-396	297	17	internal	internal	ADJ
ajiss-396	297	18	control	control	NOUN
ajiss-396	297	19	systems	system	NOUN
ajiss-396	297	20	in	in	ADP
ajiss-396	297	21	their	their	PRON
ajiss-396	297	22	east	east	ADJ
ajiss-396	297	23	malaysian	malaysian	PROPN
ajiss-396	297	24	counterparts	counterpart	NOUN
ajiss-396	297	25	.	.	PUNCT
ajiss-396	298	1	additionally	additionally	ADV
ajiss-396	298	2	,	,	PUNCT
ajiss-396	298	3	our	our	PRON
ajiss-396	298	4	study	study	NOUN
ajiss-396	298	5	was	be	AUX
ajiss-396	298	6	designed	design	VERB
ajiss-396	298	7	as	as	ADP
ajiss-396	298	8	an	an	DET
ajiss-396	298	9	exploratory	exploratory	ADJ
ajiss-396	298	10	examination	examination	NOUN
ajiss-396	298	11	of	of	ADP
ajiss-396	298	12	the	the	DET
ajiss-396	298	13	internal	internal	ADJ
ajiss-396	298	14	control	control	NOUN
ajiss-396	298	15	system	system	NOUN
ajiss-396	298	16	pertaining	pertain	VERB
ajiss-396	298	17	to	to	ADP
ajiss-396	298	18	receiving	receive	VERB
ajiss-396	298	19	and	and	CCONJ
ajiss-396	298	20	disbursing	disburse	VERB
ajiss-396	298	21	funds	fund	NOUN
ajiss-396	298	22	collected	collect	VERB
ajiss-396	298	23	by	by	ADP
ajiss-396	298	24	the	the	DET
ajiss-396	298	25	country	country	NOUN
ajiss-396	298	26	’s	’s	PART
ajiss-396	298	27	state	state	NOUN
ajiss-396	298	28	mosques	mosque	NOUN
ajiss-396	298	29	.	.	PUNCT
ajiss-396	299	1	future	future	ADJ
ajiss-396	299	2	studies	study	NOUN
ajiss-396	299	3	that	that	PRON
ajiss-396	299	4	include	include	VERB
ajiss-396	299	5	more	more	ADJ
ajiss-396	299	6	background	background	NOUN
ajiss-396	299	7	details	detail	NOUN
ajiss-396	299	8	of	of	ADP
ajiss-396	299	9	the	the	DET
ajiss-396	299	10	mosques	mosque	NOUN
ajiss-396	299	11	under	under	ADP
ajiss-396	299	12	study	study	NOUN
ajiss-396	299	13	,	,	PUNCT
ajiss-396	299	14	including	include	VERB
ajiss-396	299	15	data	datum	NOUN
ajiss-396	299	16	about	about	ADP
ajiss-396	299	17	the	the	DET
ajiss-396	299	18	number	number	NOUN
ajiss-396	299	19	of	of	ADP
ajiss-396	299	20	employees	employee	NOUN
ajiss-396	299	21	,	,	PUNCT
ajiss-396	299	22	average	average	ADJ
ajiss-396	299	23	annual	annual	ADJ
ajiss-396	299	24	funds	fund	NOUN
ajiss-396	299	25	received	receive	VERB
ajiss-396	299	26	and	and	CCONJ
ajiss-396	299	27	disbursed	disburse	VERB
ajiss-396	299	28	,	,	PUNCT
ajiss-396	299	29	and	and	CCONJ
ajiss-396	299	30	the	the	DET
ajiss-396	299	31	percentage	percentage	NOUN
ajiss-396	299	32	of	of	ADP
ajiss-396	299	33	funds	fund	NOUN
ajiss-396	299	34	received	receive	VERB
ajiss-396	299	35	from	from	ADP
ajiss-396	299	36	government	government	NOUN
ajiss-396	299	37	and	and	CCONJ
ajiss-396	299	38	public	public	ADJ
ajiss-396	299	39	donations	donation	NOUN
ajiss-396	299	40	,	,	PUNCT
ajiss-396	299	41	all	all	PRON
ajiss-396	299	42	of	of	ADP
ajiss-396	299	43	which	which	PRON
ajiss-396	299	44	were	be	AUX
ajiss-396	299	45	not	not	PART
ajiss-396	299	46	collected	collect	VERB
ajiss-396	299	47	in	in	ADP
ajiss-396	299	48	this	this	DET
ajiss-396	299	49	study	study	NOUN
ajiss-396	299	50	,	,	PUNCT
ajiss-396	299	51	will	will	AUX
ajiss-396	299	52	provide	provide	VERB
ajiss-396	299	53	more	more	ADJ
ajiss-396	299	54	insight	insight	NOUN
ajiss-396	299	55	into	into	ADP
ajiss-396	299	56	why	why	SCONJ
ajiss-396	299	57	certain	certain	ADJ
ajiss-396	299	58	mosques	mosque	NOUN
ajiss-396	299	59	have	have	AUX
ajiss-396	299	60	poor	poor	ADJ
ajiss-396	299	61	internal	internal	ADJ
ajiss-396	299	62	controls	control	NOUN
ajiss-396	299	63	.	.	PUNCT
ajiss-396	300	1	other	other	ADJ
ajiss-396	300	2	pertinent	pertinent	ADJ
ajiss-396	300	3	areas	area	NOUN
ajiss-396	300	4	worthy	worthy	ADJ
ajiss-396	300	5	of	of	ADP
ajiss-396	300	6	study	study	NOUN
ajiss-396	300	7	are	be	AUX
ajiss-396	300	8	the	the	DET
ajiss-396	300	9	mosques	mosque	NOUN
ajiss-396	300	10	’	'	PUNCT
ajiss-396	300	11	budgetary	budgetary	ADJ
ajiss-396	300	12	control	control	NOUN
ajiss-396	300	13	procedures	procedure	NOUN
ajiss-396	300	14	as	as	ADV
ajiss-396	300	15	well	well	ADV
ajiss-396	300	16	as	as	ADP
ajiss-396	300	17	the	the	DET
ajiss-396	300	18	internal	internal	PROPN
ajiss-396	300	19	control	control	NOUN
ajiss-396	300	20	systems	system	NOUN
ajiss-396	300	21	found	find	VERB
ajiss-396	300	22	in	in	ADP
ajiss-396	300	23	private	private	ADJ
ajiss-396	300	24	,	,	PUNCT
ajiss-396	300	25	district	district	NOUN
ajiss-396	300	26	,	,	PUNCT
ajiss-396	300	27	and/or	and/or	CCONJ
ajiss-396	300	28	qaryah	qaryah	ADJ
ajiss-396	300	29	mosques	mosque	NOUN
ajiss-396	300	30	.	.	PUNCT
ajiss-396	301	1	examining	examine	VERB
ajiss-396	301	2	the	the	DET
ajiss-396	301	3	internal	internal	ADJ
ajiss-396	301	4	control	control	NOUN
ajiss-396	301	5	procedures	procedure	NOUN
ajiss-396	301	6	of	of	ADP
ajiss-396	301	7	such	such	ADJ
ajiss-396	301	8	other	other	ADJ
ajiss-396	301	9	islamic	islamic	ADJ
ajiss-396	301	10	organizations	organization	NOUN
ajiss-396	301	11	as	as	ADP
ajiss-396	301	12	zakah	zakah	PROPN
ajiss-396	301	13	management	management	NOUN
ajiss-396	301	14	centers	center	NOUN
ajiss-396	301	15	,	,	PUNCT
ajiss-396	301	16	waqaf	waqaf	NOUN
ajiss-396	301	17	institutions	institution	NOUN
ajiss-396	301	18	(	(	PUNCT
ajiss-396	301	19	endowment	endowment	NOUN
ajiss-396	301	20	funds	fund	NOUN
ajiss-396	301	21	)	)	PUNCT
ajiss-396	301	22	,	,	PUNCT
ajiss-396	301	23	and	and	CCONJ
ajiss-396	301	24	the	the	DET
ajiss-396	301	25	baitul	baitul	NOUN
ajiss-396	301	26	mal	mal	NOUN
ajiss-396	301	27	(	(	PUNCT
ajiss-396	301	28	the	the	DET
ajiss-396	301	29	treasury	treasury	NOUN
ajiss-396	301	30	)	)	PUNCT
ajiss-396	301	31	would	would	AUX
ajiss-396	301	32	also	also	ADV
ajiss-396	301	33	be	be	AUX
ajiss-396	301	34	fascinating	fascinating	ADJ
ajiss-396	301	35	,	,	PUNCT
ajiss-396	301	36	given	give	VERB
ajiss-396	301	37	that	that	SCONJ
ajiss-396	301	38	such	such	ADJ
ajiss-396	301	39	organizations	organization	NOUN
ajiss-396	301	40	are	be	AUX
ajiss-396	301	41	entrusted	entrust	VERB
ajiss-396	301	42	with	with	ADP
ajiss-396	301	43	managing	manage	VERB
ajiss-396	301	44	public	public	ADJ
ajiss-396	301	45	monies	monie	NOUN
ajiss-396	301	46	.	.	PUNCT
ajiss-396	302	1	in	in	ADP
ajiss-396	302	2	addition	addition	NOUN
ajiss-396	302	3	,	,	PUNCT
ajiss-396	302	4	analyzing	analyze	VERB
ajiss-396	302	5	internal	internal	ADJ
ajiss-396	302	6	control	control	NOUN
ajiss-396	302	7	procedures	procedure	NOUN
ajiss-396	302	8	via	via	ADP
ajiss-396	302	9	a	a	DET
ajiss-396	302	10	qualitative	qualitative	ADJ
ajiss-396	302	11	approach	approach	NOUN
ajiss-396	302	12	would	would	AUX
ajiss-396	302	13	give	give	VERB
ajiss-396	302	14	us	we	PRON
ajiss-396	302	15	a	a	DET
ajiss-396	302	16	more	more	ADV
ajiss-396	302	17	accurate	accurate	ADJ
ajiss-396	302	18	and	and	CCONJ
ajiss-396	302	19	fuller	full	ADJ
ajiss-396	302	20	picture	picture	NOUN
ajiss-396	302	21	of	of	ADP
ajiss-396	302	22	what	what	PRON
ajiss-396	302	23	is	be	AUX
ajiss-396	302	24	actually	actually	ADV
ajiss-396	302	25	going	go	VERB
ajiss-396	302	26	on	on	ADP
ajiss-396	302	27	in	in	ADP
ajiss-396	302	28	these	these	DET
ajiss-396	302	29	mosques	mosque	NOUN
ajiss-396	302	30	.	.	PUNCT
ajiss-396	303	1	most	most	ADV
ajiss-396	303	2	importantly	importantly	ADV
ajiss-396	303	3	,	,	PUNCT
ajiss-396	303	4	the	the	DET
ajiss-396	303	5	results	result	NOUN
ajiss-396	303	6	of	of	ADP
ajiss-396	303	7	our	our	PRON
ajiss-396	303	8	study	study	NOUN
ajiss-396	303	9	may	may	AUX
ajiss-396	303	10	provide	provide	VERB
ajiss-396	303	11	an	an	DET
ajiss-396	303	12	important	important	ADJ
ajiss-396	303	13	platform	platform	NOUN
ajiss-396	303	14	upon	upon	SCONJ
ajiss-396	303	15	which	which	PRON
ajiss-396	303	16	such	such	ADJ
ajiss-396	303	17	studies	study	NOUN
ajiss-396	303	18	can	can	AUX
ajiss-396	303	19	be	be	AUX
ajiss-396	303	20	based	base	VERB
ajiss-396	303	21	.	.	PUNCT
ajiss-396	304	1	endnotes	endnote	NOUN
ajiss-396	304	2	1	1	NUM
ajiss-396	304	3	.	.	PUNCT
ajiss-396	304	4	a.	a.	PROPN
ajiss-396	304	5	r.	r.	PROPN
ajiss-396	304	6	bowrin	bowrin	PROPN
ajiss-396	304	7	,	,	PUNCT
ajiss-396	304	8	“	"	PUNCT
ajiss-396	304	9	internal	internal	ADJ
ajiss-396	304	10	control	control	NOUN
ajiss-396	304	11	in	in	ADP
ajiss-396	304	12	trinidad	trinidad	PROPN
ajiss-396	304	13	and	and	CCONJ
ajiss-396	304	14	tobago	tobago	ADJ
ajiss-396	304	15	religious	religious	ADJ
ajiss-396	304	16	organizations	organization	NOUN
ajiss-396	304	17	,	,	PUNCT
ajiss-396	304	18	”	"	PUNCT
ajiss-396	304	19	accounting	accounting	NOUN
ajiss-396	304	20	,	,	PUNCT
ajiss-396	304	21	auditing	auditing	NOUN
ajiss-396	304	22	&	&	CCONJ
ajiss-396	304	23	accountability	accountability	PROPN
ajiss-396	304	24	journal	journal	PROPN
ajiss-396	304	25	17	17	NUM
ajiss-396	304	26	,	,	PUNCT
ajiss-396	304	27	no	no	INTJ
ajiss-396	304	28	.	.	NOUN
ajiss-396	304	29	1	1	NUM
ajiss-396	304	30	(	(	PUNCT
ajiss-396	304	31	2004	2004	NUM
ajiss-396	304	32	):	):	PUNCT
ajiss-396	304	33	12152	12152	NUM
ajiss-396	304	34	.	.	PUNCT
ajiss-396	305	1	2	2	X
ajiss-396	305	2	.	.	X
ajiss-396	305	3	e.	e.	PROPN
ajiss-396	305	4	spitzer	spitzer	PROPN
ajiss-396	305	5	,	,	PUNCT
ajiss-396	305	6	“	"	PUNCT
ajiss-396	305	7	internal	internal	ADJ
ajiss-396	305	8	controls	control	NOUN
ajiss-396	305	9	and	and	CCONJ
ajiss-396	305	10	financial	financial	ADJ
ajiss-396	305	11	accountability	accountability	NOUN
ajiss-396	305	12	for	for	ADP
ajiss-396	305	13	not	not	PART
ajiss-396	305	14	-	-	PUNCT
ajiss-396	305	15	for	for	ADP
ajiss-396	305	16	-	-	PUNCT
ajiss-396	305	17	profit	profit	NOUN
ajiss-396	305	18	boards	board	NOUN
ajiss-396	305	19	,	,	PUNCT
ajiss-396	305	20	”	"	PUNCT
ajiss-396	305	21	2005	2005	NUM
ajiss-396	305	22	.	.	PUNCT
ajiss-396	306	1	available	available	ADJ
ajiss-396	306	2	online	online	ADV
ajiss-396	306	3	at	at	ADP
ajiss-396	306	4	www.oag.state.ny.us/charities/charities.html	www.oag.state.ny.us/charities/charities.html	PROPN
ajiss-396	306	5	(	(	PUNCT
ajiss-396	306	6	retrieved	retrieve	VERB
ajiss-396	306	7	july	july	PROPN
ajiss-396	306	8	2006	2006	NUM
ajiss-396	306	9	)	)	PUNCT
ajiss-396	306	10	.	.	PUNCT
ajiss-396	307	1	3	3	X
ajiss-396	307	2	.	.	X
ajiss-396	307	3	r.	r.	PROPN
ajiss-396	307	4	laughlin	laughlin	PROPN
ajiss-396	307	5	,	,	PUNCT
ajiss-396	307	6	“	"	PUNCT
ajiss-396	307	7	accounting	account	VERB
ajiss-396	307	8	in	in	ADP
ajiss-396	307	9	its	its	PRON
ajiss-396	307	10	social	social	ADJ
ajiss-396	307	11	context	context	NOUN
ajiss-396	307	12	:	:	PUNCT
ajiss-396	307	13	an	an	DET
ajiss-396	307	14	analysis	analysis	NOUN
ajiss-396	307	15	of	of	ADP
ajiss-396	307	16	the	the	DET
ajiss-396	307	17	accounting	accounting	NOUN
ajiss-396	307	18	systems	system	NOUN
ajiss-396	307	19	of	of	ADP
ajiss-396	307	20	the	the	DET
ajiss-396	307	21	church	church	NOUN
ajiss-396	307	22	of	of	ADP
ajiss-396	307	23	england	england	PROPN
ajiss-396	307	24	,	,	PUNCT
ajiss-396	307	25	”	"	PUNCT
ajiss-396	307	26	accounting	accounting	NOUN
ajiss-396	307	27	,	,	PUNCT
ajiss-396	307	28	auditing	auditing	NOUN
ajiss-396	307	29	&	&	CCONJ
ajiss-396	307	30	accountability	accountability	PROPN
ajiss-396	307	31	journal	journal	PROPN
ajiss-396	307	32	1	1	NUM
ajiss-396	307	33	,	,	PUNCT
ajiss-396	307	34	no	no	INTJ
ajiss-396	307	35	.	.	NOUN
ajiss-396	307	36	2	2	NUM
ajiss-396	307	37	(	(	PUNCT
ajiss-396	307	38	1988	1988	NUM
ajiss-396	307	39	):	):	PUNCT
ajiss-396	307	40	19	19	NUM
ajiss-396	307	41	-	-	SYM
ajiss-396	307	42	41	41	NUM
ajiss-396	307	43	.	.	NOUN
ajiss-396	308	1	4	4	X
ajiss-396	308	2	.	.	X
ajiss-396	308	3	ibid	ibid	NOUN
ajiss-396	308	4	.	.	PUNCT
ajiss-396	308	5	,	,	PUNCT
ajiss-396	308	6	38	38	NUM
ajiss-396	308	7	.	.	NOUN
ajiss-396	309	1	5	5	NUM
ajiss-396	309	2	.	.	PUNCT
ajiss-396	309	3	j.	j.	PROPN
ajiss-396	309	4	b.	b.	PROPN
ajiss-396	309	5	duncan	duncan	PROPN
ajiss-396	309	6	,	,	PUNCT
ajiss-396	309	7	d.	d.	PROPN
ajiss-396	309	8	l.	l.	PROPN
ajiss-396	309	9	flesher	flesher	PROPN
ajiss-396	309	10	,	,	PUNCT
ajiss-396	309	11	and	and	CCONJ
ajiss-396	309	12	m.	m.	PROPN
ajiss-396	309	13	h.	h.	PROPN
ajiss-396	309	14	stocks	stocks	PROPN
ajiss-396	309	15	,	,	PUNCT
ajiss-396	309	16	“	"	PUNCT
ajiss-396	309	17	internal	internal	ADJ
ajiss-396	309	18	control	control	NOUN
ajiss-396	309	19	systems	system	NOUN
ajiss-396	309	20	in	in	ADP
ajiss-396	309	21	us	we	PRON
ajiss-396	309	22	churches	church	NOUN
ajiss-396	309	23	:	:	PUNCT
ajiss-396	309	24	an	an	DET
ajiss-396	309	25	examination	examination	NOUN
ajiss-396	309	26	of	of	ADP
ajiss-396	309	27	the	the	DET
ajiss-396	309	28	effects	effect	NOUN
ajiss-396	309	29	of	of	ADP
ajiss-396	309	30	church	church	NOUN
ajiss-396	309	31	size	size	NOUN
ajiss-396	309	32	and	and	CCONJ
ajiss-396	309	33	denomination	denomination	NOUN
ajiss-396	309	34	on	on	ADP
ajiss-396	309	35	systems	system	NOUN
ajiss-396	309	36	of	of	ADP
ajiss-396	309	37	internal	internal	ADJ
ajiss-396	309	38	control	control	NOUN
ajiss-396	309	39	,	,	PUNCT
ajiss-396	309	40	”	"	PUNCT
ajiss-396	309	41	accounting	accounting	NOUN
ajiss-396	309	42	,	,	PUNCT
ajiss-396	309	43	auditing	auditing	NOUN
ajiss-396	309	44	&	&	CCONJ
ajiss-396	309	45	accountability	accountability	PROPN
ajiss-396	309	46	journal	journal	PROPN
ajiss-396	309	47	12	12	NUM
ajiss-396	309	48	,	,	PUNCT
ajiss-396	309	49	no	no	INTJ
ajiss-396	309	50	.	.	NOUN
ajiss-396	309	51	2	2	NUM
ajiss-396	309	52	(	(	PUNCT
ajiss-396	309	53	1999	1999	NUM
ajiss-396	309	54	):	):	PUNCT
ajiss-396	309	55	142	142	NUM
ajiss-396	309	56	-	-	SYM
ajiss-396	309	57	63	63	NUM
ajiss-396	309	58	.	.	PUNCT
ajiss-396	310	1	sulaiman	sulaiman	PROPN
ajiss-396	310	2	,	,	PUNCT
ajiss-396	310	3	siraj	siraj	PROPN
ajiss-396	310	4	,	,	PUNCT
ajiss-396	310	5	and	and	CCONJ
ajiss-396	310	6	ibrahim	ibrahim	PROPN
ajiss-396	310	7	:	:	PUNCT
ajiss-396	310	8	internal	internal	ADJ
ajiss-396	310	9	control	control	NOUN
ajiss-396	310	10	systems	system	NOUN
ajiss-396	310	11	79	79	NUM
ajiss-396	310	12	pdf	pdf	NOUN
ajiss-396	310	13	created	create	VERB
ajiss-396	310	14	with	with	ADP
ajiss-396	310	15	pdffactory	pdffactory	ADJ
ajiss-396	310	16	trial	trial	NOUN
ajiss-396	310	17	version	version	NOUN
ajiss-396	310	18	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	310	19	http://www.oag.state.ny.us/charities/charities.html	http://www.oag.state.ny.us/charities/charities.html	VERB
ajiss-396	310	20	http://www.software-partners.co.uk	http://www.software-partners.co.uk	VERB
ajiss-396	310	21	http://www.software-partners.co.uk	http://www.software-partners.co.uk	PROPN
ajiss-396	310	22	6	6	NUM
ajiss-396	310	23	.	.	PUNCT
ajiss-396	310	24	r.	r.	PROPN
ajiss-396	310	25	laughlin	laughlin	PROPN
ajiss-396	310	26	,	,	PUNCT
ajiss-396	310	27	“	"	PUNCT
ajiss-396	310	28	a	a	DET
ajiss-396	310	29	model	model	NOUN
ajiss-396	310	30	of	of	ADP
ajiss-396	310	31	financial	financial	ADJ
ajiss-396	310	32	accountability	accountability	NOUN
ajiss-396	310	33	and	and	CCONJ
ajiss-396	310	34	the	the	DET
ajiss-396	310	35	church	church	NOUN
ajiss-396	310	36	of	of	ADP
ajiss-396	310	37	england	england	PROPN
ajiss-396	310	38	,	,	PUNCT
ajiss-396	310	39	”	"	PUNCT
ajiss-396	310	40	financial	financial	ADJ
ajiss-396	310	41	accountability	accountability	NOUN
ajiss-396	310	42	&	&	CCONJ
ajiss-396	310	43	management	management	PROPN
ajiss-396	310	44	6	6	NUM
ajiss-396	310	45	,	,	PUNCT
ajiss-396	310	46	no	no	INTJ
ajiss-396	310	47	.	.	NOUN
ajiss-396	310	48	2	2	NUM
ajiss-396	310	49	(	(	PUNCT
ajiss-396	310	50	1990	1990	NUM
ajiss-396	310	51	):	):	PUNCT
ajiss-396	310	52	93	93	NUM
ajiss-396	310	53	-	-	SYM
ajiss-396	310	54	114	114	NUM
ajiss-396	310	55	;	;	PUNCT
ajiss-396	310	56	g.	g.	PROPN
ajiss-396	310	57	woodbine	woodbine	PROPN
ajiss-396	310	58	,	,	PUNCT
ajiss-396	310	59	“	"	PUNCT
ajiss-396	310	60	cash	cash	NOUN
ajiss-396	310	61	controls	control	NOUN
ajiss-396	310	62	within	within	ADP
ajiss-396	310	63	christian	christian	ADJ
ajiss-396	310	64	churches	church	NOUN
ajiss-396	310	65	:	:	PUNCT
ajiss-396	310	66	an	an	DET
ajiss-396	310	67	exploration	exploration	NOUN
ajiss-396	310	68	of	of	ADP
ajiss-396	310	69	the	the	DET
ajiss-396	310	70	determinants	determinant	NOUN
ajiss-396	310	71	,	,	PUNCT
ajiss-396	310	72	”	"	PUNCT
ajiss-396	310	73	asian	asian	ADJ
ajiss-396	310	74	accounting	accounting	NOUN
ajiss-396	310	75	review	review	NOUN
ajiss-396	310	76	(	(	PUNCT
ajiss-396	310	77	may	may	PROPN
ajiss-396	310	78	1997	1997	NUM
ajiss-396	310	79	):	):	PUNCT
ajiss-396	310	80	21	21	NUM
ajiss-396	310	81	-	-	SYM
ajiss-396	310	82	39	39	NUM
ajiss-396	310	83	;	;	PUNCT
ajiss-396	310	84	and	and	CCONJ
ajiss-396	310	85	duncan	duncan	PROPN
ajiss-396	310	86	,	,	PUNCT
ajiss-396	310	87	flesher	flesher	PROPN
ajiss-396	310	88	,	,	PUNCT
ajiss-396	310	89	and	and	CCONJ
ajiss-396	310	90	stocks	stock	NOUN
ajiss-396	310	91	,	,	PUNCT
ajiss-396	310	92	“	"	PUNCT
ajiss-396	310	93	internal	internal	ADJ
ajiss-396	310	94	control	control	NOUN
ajiss-396	310	95	systems	system	NOUN
ajiss-396	310	96	in	in	ADP
ajiss-396	310	97	us	us	PROPN
ajiss-396	310	98	churches	church	NOUN
ajiss-396	310	99	.	.	PUNCT
ajiss-396	311	1	7	7	X
ajiss-396	311	2	.	.	X
ajiss-396	311	3	s.	s.	PROPN
ajiss-396	311	4	n.	n.	PROPN
ajiss-396	311	5	al	al	PROPN
ajiss-396	311	6	-	-	PUNCT
ajiss-396	311	7	attas	attas	PROPN
ajiss-396	311	8	,	,	PUNCT
ajiss-396	311	9	prolegomena	prolegomenon	NOUN
ajiss-396	311	10	to	to	ADP
ajiss-396	311	11	the	the	DET
ajiss-396	311	12	metaphysics	metaphysic	NOUN
ajiss-396	311	13	of	of	ADP
ajiss-396	311	14	islam	islam	PROPN
ajiss-396	311	15	(	(	PUNCT
ajiss-396	311	16	kuala	kuala	PROPN
ajiss-396	311	17	lumpur	lumpur	PROPN
ajiss-396	311	18	:	:	PUNCT
ajiss-396	311	19	international	international	PROPN
ajiss-396	311	20	institute	institute	PROPN
ajiss-396	311	21	of	of	ADP
ajiss-396	311	22	islamic	islamic	PROPN
ajiss-396	311	23	thought	thought	NOUN
ajiss-396	311	24	and	and	CCONJ
ajiss-396	311	25	civilization	civilization	NOUN
ajiss-396	311	26	,	,	PUNCT
ajiss-396	311	27	1995	1995	NUM
ajiss-396	311	28	)	)	PUNCT
ajiss-396	311	29	.	.	PUNCT
ajiss-396	312	1	8	8	X
ajiss-396	312	2	.	.	PUNCT
ajiss-396	313	1	the	the	DET
ajiss-396	313	2	shari`ah	shari`ah	PROPN
ajiss-396	313	3	is	be	AUX
ajiss-396	313	4	a	a	DET
ajiss-396	313	5	detailed	detailed	ADJ
ajiss-396	313	6	code	code	NOUN
ajiss-396	313	7	of	of	ADP
ajiss-396	313	8	conduct	conduct	NOUN
ajiss-396	313	9	for	for	ADP
ajiss-396	313	10	muslims	muslim	NOUN
ajiss-396	313	11	that	that	PRON
ajiss-396	313	12	has	have	AUX
ajiss-396	313	13	undergone	undergo	VERB
ajiss-396	313	14	amendment	amendment	NOUN
ajiss-396	313	15	from	from	ADP
ajiss-396	313	16	time	time	NOUN
ajiss-396	313	17	to	to	ADP
ajiss-396	313	18	time	time	NOUN
ajiss-396	313	19	to	to	PART
ajiss-396	313	20	keep	keep	VERB
ajiss-396	313	21	it	it	PRON
ajiss-396	313	22	relevant	relevant	ADJ
ajiss-396	313	23	to	to	ADP
ajiss-396	313	24	the	the	DET
ajiss-396	313	25	conditions	condition	NOUN
ajiss-396	313	26	of	of	ADP
ajiss-396	313	27	each	each	DET
ajiss-396	313	28	prophet	prophet	NOUN
ajiss-396	313	29	’s	’s	PART
ajiss-396	313	30	people	people	NOUN
ajiss-396	313	31	and	and	CCONJ
ajiss-396	313	32	time	time	NOUN
ajiss-396	313	33	.	.	PUNCT
ajiss-396	314	1	this	this	DET
ajiss-396	314	2	process	process	NOUN
ajiss-396	314	3	ended	end	VERB
ajiss-396	314	4	with	with	ADP
ajiss-396	314	5	the	the	DET
ajiss-396	314	6	advent	advent	NOUN
ajiss-396	314	7	of	of	ADP
ajiss-396	314	8	muhammad	muhammad	PROPN
ajiss-396	314	9	,	,	PUNCT
ajiss-396	314	10	to	to	PART
ajiss-396	314	11	whom	whom	PRON
ajiss-396	314	12	god	god	PROPN
ajiss-396	314	13	revealed	reveal	VERB
ajiss-396	314	14	the	the	DET
ajiss-396	314	15	final	final	ADJ
ajiss-396	314	16	code	code	NOUN
ajiss-396	314	17	that	that	PRON
ajiss-396	314	18	,	,	PUNCT
ajiss-396	314	19	as	as	SCONJ
ajiss-396	314	20	opposed	oppose	VERB
ajiss-396	314	21	to	to	ADP
ajiss-396	314	22	those	those	PRON
ajiss-396	314	23	revealed	reveal	VERB
ajiss-396	314	24	earlier	early	ADV
ajiss-396	314	25	,	,	PUNCT
ajiss-396	314	26	was	be	AUX
ajiss-396	314	27	to	to	PART
ajiss-396	314	28	apply	apply	VERB
ajiss-396	314	29	to	to	ADP
ajiss-396	314	30	humanity	humanity	NOUN
ajiss-396	314	31	until	until	ADP
ajiss-396	314	32	the	the	DET
ajiss-396	314	33	day	day	NOUN
ajiss-396	314	34	of	of	ADP
ajiss-396	314	35	judgment	judgment	NOUN
ajiss-396	314	36	.	.	PUNCT
ajiss-396	315	1	its	its	PRON
ajiss-396	315	2	two	two	NUM
ajiss-396	315	3	major	major	ADJ
ajiss-396	315	4	sources	source	NOUN
ajiss-396	315	5	are	be	AUX
ajiss-396	315	6	the	the	DET
ajiss-396	315	7	qur’an	qur’an	NOUN
ajiss-396	315	8	and	and	CCONJ
ajiss-396	315	9	the	the	DET
ajiss-396	315	10	hadiths	hadith	NOUN
ajiss-396	315	11	(	(	PUNCT
ajiss-396	315	12	a	a	DET
ajiss-396	315	13	collection	collection	NOUN
ajiss-396	315	14	of	of	ADP
ajiss-396	315	15	prophet	prophet	NOUN
ajiss-396	315	16	muhammad	muhammad	PROPN
ajiss-396	315	17	’s	’s	PART
ajiss-396	315	18	actions	action	NOUN
ajiss-396	315	19	and	and	CCONJ
ajiss-396	315	20	words	word	NOUN
ajiss-396	315	21	)	)	PUNCT
ajiss-396	315	22	.	.	PUNCT
ajiss-396	316	1	9	9	X
ajiss-396	316	2	.	.	X
ajiss-396	316	3	muslims	muslim	NOUN
ajiss-396	316	4	always	always	ADV
ajiss-396	316	5	say	say	VERB
ajiss-396	316	6	“	"	PUNCT
ajiss-396	316	7	peace	peace	NOUN
ajiss-396	316	8	be	be	AUX
ajiss-396	316	9	upon	upon	SCONJ
ajiss-396	316	10	him	he	PRON
ajiss-396	316	11	”	"	PUNCT
ajiss-396	316	12	(	(	PUNCT
ajiss-396	316	13	pbuh	pbuh	NOUN
ajiss-396	316	14	)	)	PUNCT
ajiss-396	316	15	after	after	ADP
ajiss-396	316	16	mentioning	mention	VERB
ajiss-396	316	17	prophet	prophet	NOUN
ajiss-396	316	18	muhammad	muhammad	PROPN
ajiss-396	316	19	’s	’s	PART
ajiss-396	316	20	name	name	NOUN
ajiss-396	316	21	.	.	PUNCT
ajiss-396	317	1	10	10	NUM
ajiss-396	317	2	.	.	X
ajiss-396	317	3	qaryah	qaryah	ADJ
ajiss-396	317	4	mosques	mosques	PROPN
ajiss-396	317	5	serve	serve	VERB
ajiss-396	317	6	the	the	DET
ajiss-396	317	7	people	people	NOUN
ajiss-396	317	8	within	within	ADP
ajiss-396	317	9	the	the	DET
ajiss-396	317	10	qaryah	qaryah	ADJ
ajiss-396	317	11	(	(	PUNCT
ajiss-396	317	12	village	village	NOUN
ajiss-396	317	13	)	)	PUNCT
ajiss-396	317	14	,	,	PUNCT
ajiss-396	317	15	which	which	PRON
ajiss-396	317	16	may	may	AUX
ajiss-396	317	17	be	be	AUX
ajiss-396	317	18	far	far	ADV
ajiss-396	317	19	away	away	ADV
ajiss-396	317	20	from	from	ADP
ajiss-396	317	21	the	the	DET
ajiss-396	317	22	district	district	NOUN
ajiss-396	317	23	mosque	mosque	NOUN
ajiss-396	317	24	.	.	PUNCT
ajiss-396	318	1	11	11	NUM
ajiss-396	318	2	.	.	PUNCT
ajiss-396	318	3	r.	r.	PROPN
ajiss-396	318	4	laughlin	laughlin	PROPN
ajiss-396	318	5	,	,	PUNCT
ajiss-396	318	6	“	"	PUNCT
ajiss-396	318	7	accounting	account	VERB
ajiss-396	318	8	in	in	ADP
ajiss-396	318	9	its	its	PRON
ajiss-396	318	10	social	social	ADJ
ajiss-396	318	11	context	context	NOUN
ajiss-396	318	12	.	.	PUNCT
ajiss-396	318	13	”	"	PUNCT
ajiss-396	319	1	12	12	NUM
ajiss-396	319	2	.	.	PUNCT
ajiss-396	320	1	however	however	ADV
ajiss-396	320	2	,	,	PUNCT
ajiss-396	320	3	we	we	PRON
ajiss-396	320	4	could	could	AUX
ajiss-396	320	5	not	not	PART
ajiss-396	320	6	determine	determine	VERB
ajiss-396	320	7	the	the	DET
ajiss-396	320	8	amount	amount	NOUN
ajiss-396	320	9	each	each	DET
ajiss-396	320	10	state	state	NOUN
ajiss-396	320	11	mosque	mosque	NOUN
ajiss-396	320	12	receives	receive	VERB
ajiss-396	320	13	from	from	ADP
ajiss-396	320	14	the	the	DET
ajiss-396	320	15	state	state	NOUN
ajiss-396	320	16	irc	irc	PROPN
ajiss-396	320	17	.	.	PROPN
ajiss-396	320	18	13	13	NUM
ajiss-396	320	19	.	.	PUNCT
ajiss-396	321	1	r.	r.	PROPN
ajiss-396	321	2	k.	k.	PROPN
ajiss-396	321	3	edwards	edwards	PROPN
ajiss-396	321	4	,	,	PUNCT
ajiss-396	321	5	“	"	PUNCT
ajiss-396	321	6	financial	financial	ADJ
ajiss-396	321	7	accountability	accountability	NOUN
ajiss-396	321	8	in	in	ADP
ajiss-396	321	9	religious	religious	ADJ
ajiss-396	321	10	organizations	organization	NOUN
ajiss-396	321	11	,	,	PUNCT
ajiss-396	321	12	”	"	PUNCT
ajiss-396	321	13	the	the	DET
ajiss-396	321	14	national	national	ADJ
ajiss-396	321	15	public	public	ADJ
ajiss-396	321	16	accountant	accountant	NOUN
ajiss-396	321	17	35	35	NUM
ajiss-396	321	18	,	,	PUNCT
ajiss-396	321	19	no	no	INTJ
ajiss-396	321	20	.	.	NOUN
ajiss-396	321	21	6	6	NUM
ajiss-396	321	22	(	(	PUNCT
ajiss-396	321	23	1990	1990	NUM
ajiss-396	321	24	):	):	PUNCT
ajiss-396	321	25	16	16	NUM
ajiss-396	321	26	-	-	SYM
ajiss-396	321	27	18	18	NUM
ajiss-396	321	28	.	.	PUNCT
ajiss-396	321	29	14	14	NUM
ajiss-396	321	30	.	.	PUNCT
ajiss-396	322	1	i.	i.	PROPN
ajiss-396	322	2	r.	r.	PROPN
ajiss-396	322	3	al	al	PROPN
ajiss-396	322	4	-	-	PUNCT
ajiss-396	322	5	faruqi	faruqi	PROPN
ajiss-396	322	6	,	,	PUNCT
ajiss-396	322	7	al	al	PROPN
ajiss-396	322	8	-	-	PUNCT
ajiss-396	322	9	tawhid	tawhid	PROPN
ajiss-396	322	10	:	:	PUNCT
ajiss-396	322	11	its	its	PRON
ajiss-396	322	12	implications	implication	NOUN
ajiss-396	322	13	for	for	ADP
ajiss-396	322	14	thought	thought	NOUN
ajiss-396	322	15	and	and	CCONJ
ajiss-396	322	16	life	life	NOUN
ajiss-396	322	17	(	(	PUNCT
ajiss-396	322	18	herndon	herndon	PROPN
ajiss-396	322	19	,	,	PUNCT
ajiss-396	322	20	va	va	NOUN
ajiss-396	322	21	:	:	PUNCT
ajiss-396	322	22	international	international	PROPN
ajiss-396	322	23	institute	institute	PROPN
ajiss-396	322	24	of	of	ADP
ajiss-396	322	25	islamic	islamic	PROPN
ajiss-396	322	26	thought	thought	PROPN
ajiss-396	322	27	,	,	PUNCT
ajiss-396	322	28	1992	1992	NUM
ajiss-396	322	29	)	)	PUNCT
ajiss-396	322	30	.	.	PUNCT
ajiss-396	323	1	15	15	NUM
ajiss-396	323	2	.	.	PUNCT
ajiss-396	323	3	s.	s.	PROPN
ajiss-396	323	4	hameed	hameed	PROPN
ajiss-396	323	5	,	,	PUNCT
ajiss-396	323	6	“	"	PUNCT
ajiss-396	323	7	the	the	DET
ajiss-396	323	8	need	need	NOUN
ajiss-396	323	9	for	for	ADP
ajiss-396	323	10	islamic	islamic	ADJ
ajiss-396	323	11	accounting	accounting	NOUN
ajiss-396	323	12	:	:	PUNCT
ajiss-396	323	13	perception	perception	NOUN
ajiss-396	323	14	of	of	ADP
ajiss-396	323	15	its	its	PRON
ajiss-396	323	16	objectives	objective	NOUN
ajiss-396	323	17	and	and	CCONJ
ajiss-396	323	18	characteristics	characteristic	NOUN
ajiss-396	323	19	by	by	ADP
ajiss-396	323	20	malaysian	malaysian	ADJ
ajiss-396	323	21	accountants	accountant	NOUN
ajiss-396	323	22	and	and	CCONJ
ajiss-396	323	23	academics	academic	NOUN
ajiss-396	323	24	(	(	PUNCT
ajiss-396	323	25	ph.d	ph.d	PROPN
ajiss-396	323	26	.	.	PUNCT
ajiss-396	324	1	thesis	thesis	NOUN
ajiss-396	324	2	,	,	PUNCT
ajiss-396	324	3	university	university	NOUN
ajiss-396	324	4	of	of	ADP
ajiss-396	324	5	dundee	dundee	PROPN
ajiss-396	324	6	,	,	PUNCT
ajiss-396	324	7	2000	2000	NUM
ajiss-396	324	8	)	)	PUNCT
ajiss-396	324	9	.	.	PUNCT
ajiss-396	325	1	16	16	NUM
ajiss-396	325	2	.	.	PUNCT
ajiss-396	326	1	a	a	DET
ajiss-396	326	2	treasury	treasury	NOUN
ajiss-396	326	3	instruction	instruction	NOUN
ajiss-396	326	4	(	(	PUNCT
ajiss-396	326	5	ti	ti	NOUN
ajiss-396	326	6	)	)	PUNCT
ajiss-396	326	7	is	be	AUX
ajiss-396	326	8	a	a	DET
ajiss-396	326	9	financial	financial	ADJ
ajiss-396	326	10	management	management	NOUN
ajiss-396	326	11	directive	directive	NOUN
ajiss-396	326	12	for	for	ADP
ajiss-396	326	13	government	government	NOUN
ajiss-396	326	14	departments	department	NOUN
ajiss-396	326	15	and	and	CCONJ
ajiss-396	326	16	agencies	agency	NOUN
ajiss-396	326	17	.	.	PUNCT
ajiss-396	327	1	it	it	PRON
ajiss-396	327	2	contains	contain	VERB
ajiss-396	327	3	instructions	instruction	NOUN
ajiss-396	327	4	on	on	ADP
ajiss-396	327	5	budget	budget	NOUN
ajiss-396	327	6	,	,	PUNCT
ajiss-396	327	7	controls	control	VERB
ajiss-396	327	8	on	on	ADP
ajiss-396	327	9	the	the	DET
ajiss-396	327	10	receipt	receipt	NOUN
ajiss-396	327	11	and	and	CCONJ
ajiss-396	327	12	disbursement	disbursement	NOUN
ajiss-396	327	13	of	of	ADP
ajiss-396	327	14	funds	fund	NOUN
ajiss-396	327	15	,	,	PUNCT
ajiss-396	327	16	bank	bank	NOUN
ajiss-396	327	17	operations	operation	NOUN
ajiss-396	327	18	,	,	PUNCT
ajiss-396	327	19	stocks	stock	NOUN
ajiss-396	327	20	,	,	PUNCT
ajiss-396	327	21	tenders	tender	NOUN
ajiss-396	327	22	and	and	CCONJ
ajiss-396	327	23	quotations	quotation	NOUN
ajiss-396	327	24	,	,	PUNCT
ajiss-396	327	25	and	and	CCONJ
ajiss-396	327	26	fixed	fix	VERB
ajiss-396	327	27	assets	asset	NOUN
ajiss-396	327	28	and	and	CCONJ
ajiss-396	327	29	document	document	NOUN
ajiss-396	327	30	management	management	NOUN
ajiss-396	327	31	.	.	PUNCT
ajiss-396	328	1	17	17	NUM
ajiss-396	328	2	.	.	PUNCT
ajiss-396	329	1	the	the	DET
ajiss-396	329	2	committee	committee	NOUN
ajiss-396	329	3	of	of	ADP
ajiss-396	329	4	sponsoring	sponsor	VERB
ajiss-396	329	5	organizations	organization	NOUN
ajiss-396	329	6	(	(	PUNCT
ajiss-396	329	7	coso	coso	NOUN
ajiss-396	329	8	)	)	PUNCT
ajiss-396	329	9	of	of	ADP
ajiss-396	329	10	the	the	DET
ajiss-396	329	11	treadway	treadway	PROPN
ajiss-396	329	12	commission	commission	NOUN
ajiss-396	329	13	,	,	PUNCT
ajiss-396	329	14	internal	internal	ADJ
ajiss-396	329	15	control	control	NOUN
ajiss-396	329	16	-	-	PUNCT
ajiss-396	329	17	integrated	integrate	VERB
ajiss-396	329	18	framework	framework	NOUN
ajiss-396	329	19	4	4	NUM
ajiss-396	329	20	(	(	PUNCT
ajiss-396	329	21	new	new	PROPN
ajiss-396	329	22	york	york	PROPN
ajiss-396	329	23	:	:	PUNCT
ajiss-396	329	24	aicpa	aicpa	PROPN
ajiss-396	329	25	,	,	PUNCT
ajiss-396	329	26	1992	1992	NUM
ajiss-396	329	27	)	)	PUNCT
ajiss-396	329	28	.	.	PUNCT
ajiss-396	330	1	18	18	NUM
ajiss-396	330	2	.	.	PUNCT
ajiss-396	331	1	p.	p.	NOUN
ajiss-396	331	2	booth	booth	NOUN
ajiss-396	331	3	,	,	PUNCT
ajiss-396	331	4	“	"	PUNCT
ajiss-396	331	5	accounting	account	VERB
ajiss-396	331	6	in	in	ADP
ajiss-396	331	7	churches	church	NOUN
ajiss-396	331	8	:	:	PUNCT
ajiss-396	331	9	research	research	NOUN
ajiss-396	331	10	framework	framework	NOUN
ajiss-396	331	11	and	and	CCONJ
ajiss-396	331	12	agenda	agenda	NOUN
ajiss-396	331	13	,	,	PUNCT
ajiss-396	331	14	”	"	PUNCT
ajiss-396	331	15	accounting	accounting	NOUN
ajiss-396	331	16	,	,	PUNCT
ajiss-396	331	17	auditing	auditing	NOUN
ajiss-396	331	18	&	&	CCONJ
ajiss-396	331	19	accountability	accountability	PROPN
ajiss-396	331	20	journal	journal	PROPN
ajiss-396	331	21	6	6	NUM
ajiss-396	331	22	,	,	PUNCT
ajiss-396	331	23	no	no	INTJ
ajiss-396	331	24	.	.	NOUN
ajiss-396	331	25	4	4	NUM
ajiss-396	331	26	(	(	PUNCT
ajiss-396	331	27	1993	1993	NUM
ajiss-396	331	28	):	):	PUNCT
ajiss-396	331	29	37	37	NUM
ajiss-396	331	30	-	-	SYM
ajiss-396	331	31	67	67	NUM
ajiss-396	331	32	.	.	PUNCT
ajiss-396	332	1	19	19	NUM
ajiss-396	332	2	.	.	X
ajiss-396	332	3	ibid	ibid	NOUN
ajiss-396	332	4	.	.	PUNCT
ajiss-396	333	1	20	20	NUM
ajiss-396	333	2	.	.	PUNCT
ajiss-396	333	3	j.	j.	PROPN
ajiss-396	333	4	b.	b.	PROPN
ajiss-396	333	5	duncan	duncan	PROPN
ajiss-396	333	6	and	and	CCONJ
ajiss-396	333	7	d.	d.	PROPN
ajiss-396	333	8	l.	l.	PROPN
ajiss-396	333	9	flesher	flesher	PROPN
ajiss-396	333	10	,	,	PUNCT
ajiss-396	333	11	“	"	PUNCT
ajiss-396	333	12	does	do	AUX
ajiss-396	333	13	your	your	PRON
ajiss-396	333	14	church	church	NOUN
ajiss-396	333	15	have	have	VERB
ajiss-396	333	16	appropriate	appropriate	ADJ
ajiss-396	333	17	internal	internal	ADJ
ajiss-396	333	18	control	control	NOUN
ajiss-396	333	19	for	for	ADP
ajiss-396	333	20	cash	cash	NOUN
ajiss-396	333	21	receipts	receipt	NOUN
ajiss-396	333	22	?	?	PUNCT
ajiss-396	333	23	”	"	PUNCT
ajiss-396	334	1	the	the	DET
ajiss-396	334	2	national	national	ADJ
ajiss-396	334	3	public	public	ADJ
ajiss-396	334	4	accountant	accountant	NOUN
ajiss-396	334	5	(	(	PUNCT
ajiss-396	334	6	february	february	PROPN
ajiss-396	334	7	/	/	SYM
ajiss-396	334	8	march	march	PROPN
ajiss-396	334	9	2002	2002	NUM
ajiss-396	334	10	):	):	PUNCT
ajiss-396	334	11	15	15	NUM
ajiss-396	334	12	-	-	SYM
ajiss-396	334	13	20	20	NUM
ajiss-396	334	14	.	.	PUNCT
ajiss-396	334	15	21	21	NUM
ajiss-396	334	16	.	.	PUNCT
ajiss-396	334	17	ibid	ibid	NOUN
ajiss-396	334	18	.	.	PUNCT
ajiss-396	335	1	22	22	NUM
ajiss-396	335	2	.	.	PUNCT
ajiss-396	336	1	booth	booth	NOUN
ajiss-396	336	2	,	,	PUNCT
ajiss-396	336	3	“	"	PUNCT
ajiss-396	336	4	accounting	account	VERB
ajiss-396	336	5	in	in	ADP
ajiss-396	336	6	churches	church	NOUN
ajiss-396	336	7	,	,	PUNCT
ajiss-396	336	8	”	"	PUNCT
ajiss-396	336	9	37	37	NUM
ajiss-396	336	10	-	-	SYM
ajiss-396	336	11	67	67	NUM
ajiss-396	336	12	.	.	PUNCT
ajiss-396	336	13	23	23	NUM
ajiss-396	336	14	.	.	PUNCT
ajiss-396	337	1	woodbine	woodbine	PROPN
ajiss-396	337	2	,	,	PUNCT
ajiss-396	337	3	“	"	PUNCT
ajiss-396	337	4	cash	cash	NOUN
ajiss-396	337	5	controls	control	NOUN
ajiss-396	337	6	within	within	ADP
ajiss-396	337	7	christian	christian	ADJ
ajiss-396	337	8	churches	church	NOUN
ajiss-396	337	9	,	,	PUNCT
ajiss-396	337	10	”	"	PUNCT
ajiss-396	337	11	21	21	NUM
ajiss-396	337	12	-	-	SYM
ajiss-396	337	13	39	39	NUM
ajiss-396	337	14	;	;	PUNCT
ajiss-396	337	15	duncan	duncan	PROPN
ajiss-396	337	16	,	,	PUNCT
ajiss-396	337	17	flesher	flesher	PROPN
ajiss-396	337	18	,	,	PUNCT
ajiss-396	337	19	and	and	CCONJ
ajiss-396	337	20	stocks	stock	NOUN
ajiss-396	337	21	,	,	PUNCT
ajiss-396	337	22	“	"	PUNCT
ajiss-396	337	23	internal	internal	ADJ
ajiss-396	337	24	control	control	NOUN
ajiss-396	337	25	systems	system	NOUN
ajiss-396	337	26	in	in	ADP
ajiss-396	337	27	us	us	PROPN
ajiss-396	337	28	churches	church	NOUN
ajiss-396	337	29	,	,	PUNCT
ajiss-396	337	30	”	"	PUNCT
ajiss-396	337	31	142	142	NUM
ajiss-396	337	32	-	-	SYM
ajiss-396	337	33	63	63	NUM
ajiss-396	337	34	;	;	PUNCT
ajiss-396	337	35	80	80	NUM
ajiss-396	337	36	the	the	DET
ajiss-396	337	37	american	american	PROPN
ajiss-396	337	38	journal	journal	PROPN
ajiss-396	337	39	of	of	ADP
ajiss-396	337	40	islamic	islamic	ADJ
ajiss-396	337	41	social	social	PROPN
ajiss-396	337	42	sciences	sciences	PROPN
ajiss-396	337	43	25:1	25:1	NUM
ajiss-396	337	44	pdf	pdf	NOUN
ajiss-396	337	45	created	create	VERB
ajiss-396	337	46	with	with	ADP
ajiss-396	337	47	pdffactory	pdffactory	ADJ
ajiss-396	337	48	trial	trial	NOUN
ajiss-396	337	49	version	version	NOUN
ajiss-396	337	50	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	337	51	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	337	52	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	337	53	duncan	duncan	PROPN
ajiss-396	337	54	and	and	CCONJ
ajiss-396	337	55	flesher	flesher	PROPN
ajiss-396	337	56	,	,	PUNCT
ajiss-396	337	57	“	"	PUNCT
ajiss-396	337	58	does	do	AUX
ajiss-396	337	59	your	your	PRON
ajiss-396	337	60	church	church	NOUN
ajiss-396	337	61	have	have	VERB
ajiss-396	337	62	appropriate	appropriate	ADJ
ajiss-396	337	63	internal	internal	ADJ
ajiss-396	337	64	control	control	NOUN
ajiss-396	337	65	for	for	ADP
ajiss-396	337	66	cash	cash	NOUN
ajiss-396	337	67	receipts	receipt	NOUN
ajiss-396	337	68	?	?	PUNCT
ajiss-396	337	69	”	"	PUNCT
ajiss-396	337	70	15	15	NUM
ajiss-396	337	71	-	-	SYM
ajiss-396	337	72	20	20	NUM
ajiss-396	337	73	;	;	PUNCT
ajiss-396	337	74	and	and	CCONJ
ajiss-396	337	75	r.	r.	PROPN
ajiss-396	337	76	kluvers	kluver	NOUN
ajiss-396	337	77	,	,	PUNCT
ajiss-396	337	78	“	"	PUNCT
ajiss-396	337	79	budgeting	budget	VERB
ajiss-396	337	80	in	in	ADP
ajiss-396	337	81	catholic	catholic	ADJ
ajiss-396	337	82	parishes	parish	NOUN
ajiss-396	337	83	:	:	PUNCT
ajiss-396	337	84	an	an	DET
ajiss-396	337	85	exploratory	exploratory	ADJ
ajiss-396	337	86	study	study	NOUN
ajiss-396	337	87	,	,	PUNCT
ajiss-396	337	88	”	"	PUNCT
ajiss-396	337	89	journal	journal	NOUN
ajiss-396	337	90	of	of	ADP
ajiss-396	337	91	financial	financial	ADJ
ajiss-396	337	92	accountability	accountability	NOUN
ajiss-396	337	93	&	&	CCONJ
ajiss-396	337	94	management	management	PROPN
ajiss-396	337	95	17	17	NUM
ajiss-396	337	96	,	,	PUNCT
ajiss-396	337	97	no	no	INTJ
ajiss-396	337	98	.	.	NOUN
ajiss-396	337	99	1	1	NUM
ajiss-396	337	100	(	(	PUNCT
ajiss-396	337	101	2001	2001	NUM
ajiss-396	337	102	):	):	PUNCT
ajiss-396	337	103	41	41	NUM
ajiss-396	337	104	-	-	SYM
ajiss-396	337	105	58	58	NUM
ajiss-396	337	106	.	.	PUNCT
ajiss-396	338	1	24	24	NUM
ajiss-396	338	2	.	.	PUNCT
ajiss-396	338	3	woodbine	woodbine	PROPN
ajiss-396	338	4	,	,	PUNCT
ajiss-396	338	5	“	"	PUNCT
ajiss-396	338	6	cash	cash	NOUN
ajiss-396	338	7	controls	control	NOUN
ajiss-396	338	8	within	within	ADP
ajiss-396	338	9	christian	christian	ADJ
ajiss-396	338	10	churches	church	NOUN
ajiss-396	338	11	,	,	PUNCT
ajiss-396	338	12	”	"	PUNCT
ajiss-396	338	13	21	21	NUM
ajiss-396	338	14	-	-	SYM
ajiss-396	338	15	39	39	NUM
ajiss-396	338	16	;	;	PUNCT
ajiss-396	338	17	duncan	duncan	PROPN
ajiss-396	338	18	,	,	PUNCT
ajiss-396	338	19	flesher	flesher	PROPN
ajiss-396	338	20	,	,	PUNCT
ajiss-396	338	21	and	and	CCONJ
ajiss-396	338	22	stocks	stock	NOUN
ajiss-396	338	23	,	,	PUNCT
ajiss-396	338	24	“	"	PUNCT
ajiss-396	338	25	internal	internal	ADJ
ajiss-396	338	26	control	control	NOUN
ajiss-396	338	27	systems	system	NOUN
ajiss-396	338	28	in	in	ADP
ajiss-396	338	29	us	us	PROPN
ajiss-396	338	30	churches	church	NOUN
ajiss-396	338	31	,	,	PUNCT
ajiss-396	338	32	”	"	PUNCT
ajiss-396	338	33	142	142	NUM
ajiss-396	338	34	-	-	SYM
ajiss-396	338	35	63	63	NUM
ajiss-396	338	36	.	.	PUNCT
ajiss-396	338	37	25	25	NUM
ajiss-396	338	38	.	.	PUNCT
ajiss-396	339	1	woodbine	woodbine	PROPN
ajiss-396	339	2	,	,	PUNCT
ajiss-396	339	3	“	"	PUNCT
ajiss-396	339	4	cash	cash	NOUN
ajiss-396	339	5	controls	control	NOUN
ajiss-396	339	6	within	within	ADP
ajiss-396	339	7	christian	christian	ADJ
ajiss-396	339	8	churches	church	NOUN
ajiss-396	339	9	,	,	PUNCT
ajiss-396	339	10	”	"	PUNCT
ajiss-396	339	11	21	21	NUM
ajiss-396	339	12	-	-	SYM
ajiss-396	339	13	39	39	NUM
ajiss-396	339	14	.	.	PUNCT
ajiss-396	340	1	26	26	NUM
ajiss-396	340	2	.	.	X
ajiss-396	341	1	duncan	duncan	PROPN
ajiss-396	341	2	,	,	PUNCT
ajiss-396	341	3	flesher	flesher	PROPN
ajiss-396	341	4	,	,	PUNCT
ajiss-396	341	5	and	and	CCONJ
ajiss-396	341	6	stocks	stock	NOUN
ajiss-396	341	7	,	,	PUNCT
ajiss-396	341	8	“	"	PUNCT
ajiss-396	341	9	internal	internal	ADJ
ajiss-396	341	10	control	control	NOUN
ajiss-396	341	11	systems	system	NOUN
ajiss-396	341	12	in	in	ADP
ajiss-396	341	13	us	us	PROPN
ajiss-396	341	14	churches	church	NOUN
ajiss-396	341	15	,	,	PUNCT
ajiss-396	341	16	”	"	PUNCT
ajiss-396	341	17	142	142	NUM
ajiss-396	341	18	-	-	SYM
ajiss-396	341	19	63	63	NUM
ajiss-396	341	20	.	.	PUNCT
ajiss-396	341	21	27	27	NUM
ajiss-396	341	22	.	.	PUNCT
ajiss-396	342	1	r.	r.	PROPN
ajiss-396	342	2	f.	f.	PROPN
ajiss-396	342	3	meigs	meigs	PROPN
ajiss-396	342	4	et	et	PROPN
ajiss-396	342	5	.	.	PUNCT
ajiss-396	343	1	al	al	PROPN
ajiss-396	343	2	.	.	PROPN
ajiss-396	343	3	,	,	PUNCT
ajiss-396	343	4	financial	financial	ADJ
ajiss-396	343	5	accounting	accounting	NOUN
ajiss-396	343	6	,	,	PUNCT
ajiss-396	343	7	10th	10th	ADJ
ajiss-396	343	8	ed	ed	NOUN
ajiss-396	343	9	.	.	PUNCT
ajiss-396	344	1	(	(	PUNCT
ajiss-396	344	2	singapore	singapore	PROPN
ajiss-396	344	3	:	:	PUNCT
ajiss-396	344	4	mcgraw	mcgraw	PROPN
ajiss-396	344	5	hill	hill	PROPN
ajiss-396	344	6	international	international	PROPN
ajiss-396	344	7	,	,	PUNCT
ajiss-396	344	8	2001	2001	NUM
ajiss-396	344	9	)	)	PUNCT
ajiss-396	344	10	.	.	PUNCT
ajiss-396	345	1	28	28	NUM
ajiss-396	345	2	.	.	PUNCT
ajiss-396	346	1	these	these	DET
ajiss-396	346	2	questions	question	NOUN
ajiss-396	346	3	were	be	AUX
ajiss-396	346	4	:	:	PUNCT
ajiss-396	346	5	(	(	PUNCT
ajiss-396	346	6	1	1	X
ajiss-396	346	7	)	)	PUNCT
ajiss-396	346	8	was	be	AUX
ajiss-396	346	9	there	there	PRON
ajiss-396	346	10	any	any	DET
ajiss-396	346	11	situation	situation	NOUN
ajiss-396	346	12	where	where	SCONJ
ajiss-396	346	13	cheques	cheque	NOUN
ajiss-396	346	14	were	be	AUX
ajiss-396	346	15	signed	sign	VERB
ajiss-396	346	16	in	in	ADP
ajiss-396	346	17	advance	advance	NOUN
ajiss-396	346	18	?	?	PUNCT
ajiss-396	347	1	if	if	SCONJ
ajiss-396	347	2	“	"	PUNCT
ajiss-396	347	3	yes	yes	INTJ
ajiss-396	347	4	,	,	PUNCT
ajiss-396	347	5	”	"	PUNCT
ajiss-396	347	6	please	please	INTJ
ajiss-396	347	7	specify	specify	VERB
ajiss-396	347	8	the	the	DET
ajiss-396	347	9	situation	situation	NOUN
ajiss-396	347	10	and	and	CCONJ
ajiss-396	347	11	(	(	PUNCT
ajiss-396	347	12	2	2	X
ajiss-396	347	13	)	)	PUNCT
ajiss-396	347	14	was	be	AUX
ajiss-396	347	15	the	the	DET
ajiss-396	347	16	opening	opening	NOUN
ajiss-396	347	17	or	or	CCONJ
ajiss-396	347	18	closing	closing	NOUN
ajiss-396	347	19	of	of	ADP
ajiss-396	347	20	bank	bank	NOUN
ajiss-396	347	21	accounts	account	NOUN
ajiss-396	347	22	undertaken	undertake	VERB
ajiss-396	347	23	after	after	ADP
ajiss-396	347	24	being	be	AUX
ajiss-396	347	25	approved	approve	VERB
ajiss-396	347	26	by	by	ADP
ajiss-396	347	27	authorized	authorize	VERB
ajiss-396	347	28	council	council	PROPN
ajiss-396	347	29	/	/	SYM
ajiss-396	347	30	committee	committee	NOUN
ajiss-396	347	31	?	?	PUNCT
ajiss-396	348	1	if	if	SCONJ
ajiss-396	348	2	yes	yes	INTJ
ajiss-396	348	3	,	,	PUNCT
ajiss-396	348	4	please	please	INTJ
ajiss-396	348	5	state	state	VERB
ajiss-396	348	6	the	the	DET
ajiss-396	348	7	authorizing	authorize	VERB
ajiss-396	348	8	council	council	PROPN
ajiss-396	348	9	/	/	SYM
ajiss-396	348	10	committee	committee	NOUN
ajiss-396	348	11	.	.	PUNCT
ajiss-396	349	1	29	29	NUM
ajiss-396	349	2	.	.	PUNCT
ajiss-396	350	1	j.	j.	PROPN
ajiss-396	350	2	c.	c.	PROPN
ajiss-396	350	3	robertson	robertson	PROPN
ajiss-396	350	4	and	and	CCONJ
ajiss-396	350	5	t.	t.	PROPN
ajiss-396	350	6	j.	j.	PROPN
ajiss-396	350	7	louwers	louwers	PROPN
ajiss-396	350	8	,	,	PUNCT
ajiss-396	350	9	auditing	auditing	NOUN
ajiss-396	350	10	and	and	CCONJ
ajiss-396	350	11	assurance	assurance	NOUN
ajiss-396	350	12	services	service	NOUN
ajiss-396	350	13	,	,	PUNCT
ajiss-396	350	14	10th	10th	ADJ
ajiss-396	350	15	ed	ed	NOUN
ajiss-396	350	16	.	.	PUNCT
ajiss-396	351	1	(	(	PUNCT
ajiss-396	351	2	singapore	singapore	PROPN
ajiss-396	351	3	:	:	PUNCT
ajiss-396	351	4	mcgraw	mcgraw	PROPN
ajiss-396	351	5	hill	hill	PROPN
ajiss-396	351	6	international	international	PROPN
ajiss-396	351	7	,	,	PUNCT
ajiss-396	351	8	2002	2002	NUM
ajiss-396	351	9	)	)	PUNCT
ajiss-396	351	10	.	.	PUNCT
ajiss-396	352	1	30	30	NUM
ajiss-396	352	2	.	.	PUNCT
ajiss-396	353	1	given	give	VERB
ajiss-396	353	2	that	that	SCONJ
ajiss-396	353	3	the	the	DET
ajiss-396	353	4	tis	tis	PROPN
ajiss-396	353	5	outline	outline	NOUN
ajiss-396	353	6	sound	sound	NOUN
ajiss-396	353	7	practices	practice	NOUN
ajiss-396	353	8	on	on	ADP
ajiss-396	353	9	internal	internal	ADJ
ajiss-396	353	10	controls	control	NOUN
ajiss-396	353	11	,	,	PUNCT
ajiss-396	353	12	one	one	PRON
ajiss-396	353	13	would	would	AUX
ajiss-396	353	14	expect	expect	VERB
ajiss-396	353	15	the	the	DET
ajiss-396	353	16	mosque	mosque	PROPN
ajiss-396	353	17	committee	committee	PROPN
ajiss-396	353	18	to	to	PART
ajiss-396	353	19	follow	follow	VERB
ajiss-396	353	20	such	such	ADJ
ajiss-396	353	21	guidelines	guideline	NOUN
ajiss-396	353	22	,	,	PUNCT
ajiss-396	353	23	even	even	ADV
ajiss-396	353	24	though	though	SCONJ
ajiss-396	353	25	public	public	ADJ
ajiss-396	353	26	donations	donation	NOUN
ajiss-396	353	27	do	do	AUX
ajiss-396	353	28	not	not	PART
ajiss-396	353	29	come	come	VERB
ajiss-396	353	30	under	under	ADP
ajiss-396	353	31	the	the	DET
ajiss-396	353	32	ti	ti	NOUN
ajiss-396	353	33	’s	’s	PART
ajiss-396	353	34	purview	purview	NOUN
ajiss-396	353	35	.	.	PUNCT
ajiss-396	354	1	31	31	NUM
ajiss-396	354	2	.	.	PUNCT
ajiss-396	355	1	should	should	AUX
ajiss-396	355	2	refers	refer	VERB
ajiss-396	355	3	to	to	ADP
ajiss-396	355	4	the	the	DET
ajiss-396	355	5	maximum	maximum	ADJ
ajiss-396	355	6	controls	control	NOUN
ajiss-396	355	7	that	that	PRON
ajiss-396	355	8	we	we	PRON
ajiss-396	355	9	included	include	VERB
ajiss-396	355	10	in	in	ADP
ajiss-396	355	11	the	the	DET
ajiss-396	355	12	questionnaire	questionnaire	NOUN
ajiss-396	355	13	.	.	PUNCT
ajiss-396	356	1	the	the	DET
ajiss-396	356	2	total	total	ADJ
ajiss-396	356	3	score	score	NOUN
ajiss-396	356	4	of	of	ADP
ajiss-396	356	5	controls	control	NOUN
ajiss-396	356	6	is	be	AUX
ajiss-396	356	7	the	the	DET
ajiss-396	356	8	sum	sum	NOUN
ajiss-396	356	9	of	of	ADP
ajiss-396	356	10	controls	control	NOUN
ajiss-396	356	11	implemented	implement	VERB
ajiss-396	356	12	by	by	ADP
ajiss-396	356	13	all	all	DET
ajiss-396	356	14	the	the	DET
ajiss-396	356	15	ten	ten	NUM
ajiss-396	356	16	mosques	mosque	NOUN
ajiss-396	356	17	.	.	PUNCT
ajiss-396	357	1	similarly	similarly	ADV
ajiss-396	357	2	,	,	PUNCT
ajiss-396	357	3	the	the	DET
ajiss-396	357	4	total	total	ADJ
ajiss-396	357	5	score	score	NOUN
ajiss-396	357	6	of	of	ADP
ajiss-396	357	7	controls	control	NOUN
ajiss-396	357	8	that	that	PRON
ajiss-396	357	9	should	should	AUX
ajiss-396	357	10	be	be	AUX
ajiss-396	357	11	implemented	implement	VERB
ajiss-396	357	12	represent	represent	VERB
ajiss-396	357	13	the	the	DET
ajiss-396	357	14	sum	sum	NOUN
ajiss-396	357	15	of	of	ADP
ajiss-396	357	16	controls	control	NOUN
ajiss-396	357	17	that	that	PRON
ajiss-396	357	18	should	should	AUX
ajiss-396	357	19	be	be	AUX
ajiss-396	357	20	implemented	implement	VERB
ajiss-396	357	21	by	by	ADP
ajiss-396	357	22	all	all	DET
ajiss-396	357	23	ten	ten	NUM
ajiss-396	357	24	mosques	mosque	NOUN
ajiss-396	357	25	.	.	PUNCT
ajiss-396	358	1	sulaiman	sulaiman	PROPN
ajiss-396	358	2	,	,	PUNCT
ajiss-396	358	3	siraj	siraj	PROPN
ajiss-396	358	4	,	,	PUNCT
ajiss-396	358	5	and	and	CCONJ
ajiss-396	358	6	ibrahim	ibrahim	PROPN
ajiss-396	358	7	:	:	PUNCT
ajiss-396	358	8	internal	internal	ADJ
ajiss-396	358	9	control	control	NOUN
ajiss-396	358	10	systems	system	NOUN
ajiss-396	358	11	81	81	NUM
ajiss-396	358	12	pdf	pdf	NOUN
ajiss-396	358	13	created	create	VERB
ajiss-396	358	14	with	with	ADP
ajiss-396	358	15	pdffactory	pdffactory	ADJ
ajiss-396	358	16	trial	trial	NOUN
ajiss-396	358	17	version	version	NOUN
ajiss-396	358	18	www.software-partners.co.uk	www.software-partners.co.uk	ADV
ajiss-396	358	19	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ
ajiss-396	358	20	http://www.software-partners.co.uk	http://www.software-partners.co.uk	ADJ