id	sid	tid	token	lemma	pos
ajrhss-1981	1	1	american	american	PROPN
ajrhss-1981	1	2	journal	journal	PROPN
ajrhss-1981	1	3	of	of	ADP
ajrhss-1981	1	4	research	research	NOUN
ajrhss-1981	1	5	in	in	ADP
ajrhss-1981	1	6	humanities	humanity	NOUN
ajrhss-1981	1	7	and	and	CCONJ
ajrhss-1981	1	8	social	social	ADJ
ajrhss-1981	1	9	sciences	science	NOUN
ajrhss-1981	1	10	issn	issn	PROPN
ajrhss-1981	1	11	(	(	PUNCT
ajrhss-1981	1	12	e	e	NOUN
ajrhss-1981	1	13	):	):	PUNCT
ajrhss-1981	1	14	2832	2832	NUM
ajrhss-1981	1	15	-	-	SYM
ajrhss-1981	1	16	8019	8019	NUM
ajrhss-1981	1	17	volume	volume	NOUN
ajrhss-1981	1	18	23	23	NUM
ajrhss-1981	1	19	,	,	PUNCT
ajrhss-1981	1	20	|	|	ADV
ajrhss-1981	1	21	april	april	PROPN
ajrhss-1981	1	22	2024	2024	NUM
ajrhss-1981	1	23	p	p	NOUN
ajrhss-1981	1	24	a	a	DET
ajrhss-1981	1	25	g	g	NOUN
ajrhss-1981	1	26	e	e	NOUN
ajrhss-1981	1	27	|	|	ADV
ajrhss-1981	1	28	22	22	NUM
ajrhss-1981	1	29	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-1981	1	30	organization	organization	NOUN
ajrhss-1981	1	31	of	of	ADP
ajrhss-1981	1	32	the	the	DET
ajrhss-1981	1	33	internal	internal	ADJ
ajrhss-1981	1	34	audit	audit	NOUN
ajrhss-1981	1	35	service	service	NOUN
ajrhss-1981	1	36	and	and	CCONJ
ajrhss-1981	1	37	assessment	assessment	NOUN
ajrhss-1981	1	38	of	of	ADP
ajrhss-1981	1	39	its	its	PRON
ajrhss-1981	1	40	impact	impact	NOUN
ajrhss-1981	1	41	on	on	ADP
ajrhss-1981	1	42	efficiency	efficiency	NOUN
ajrhss-1981	1	43	shafkarov	shafkarov	NOUN
ajrhss-1981	1	44	fahriddin	fahriddin	VERB
ajrhss-1981	1	45	khudaiberdievich	khudaiberdievich	PROPN
ajrhss-1981	1	46	national	national	PROPN
ajrhss-1981	1	47	research	research	PROPN
ajrhss-1981	1	48	university	university	PROPN
ajrhss-1981	1	49	“	"	PUNCT
ajrhss-1981	1	50	tiiame	tiiame	PROPN
ajrhss-1981	1	51	”	"	PUNCT
ajrhss-1981	1	52	assistant	assistant	NOUN
ajrhss-1981	1	53	of	of	ADP
ajrhss-1981	1	54	the	the	DET
ajrhss-1981	1	55	department	department	NOUN
ajrhss-1981	1	56	of	of	ADP
ajrhss-1981	1	57	accounting	accounting	NOUN
ajrhss-1981	1	58	and	and	CCONJ
ajrhss-1981	1	59	auditing	audit	VERB
ajrhss-1981	1	60	a	a	DET
ajrhss-1981	1	61	b	b	PROPN
ajrhss-1981	1	62	s	s	ADP
ajrhss-1981	1	63	t	t	PROPN
ajrhss-1981	1	64	r	r	NOUN
ajrhss-1981	1	65	a	a	DET
ajrhss-1981	1	66	c	c	NOUN
ajrhss-1981	1	67	t	t	NOUN
ajrhss-1981	1	68	k	k	X
ajrhss-1981	1	69	e	e	PROPN
ajrhss-1981	1	70	y	y	PROPN
ajrhss-1981	1	71	w	w	NOUN
ajrhss-1981	1	72	o	o	NOUN
ajrhss-1981	1	73	r	r	NOUN
ajrhss-1981	1	74	d	d	PROPN
ajrhss-1981	1	75	s	s	VERB
ajrhss-1981	1	76	this	this	DET
ajrhss-1981	1	77	article	article	NOUN
ajrhss-1981	1	78	covers	cover	VERB
ajrhss-1981	1	79	the	the	DET
ajrhss-1981	1	80	methods	method	NOUN
ajrhss-1981	1	81	of	of	ADP
ajrhss-1981	1	82	organizing	organize	VERB
ajrhss-1981	1	83	an	an	DET
ajrhss-1981	1	84	internal	internal	ADJ
ajrhss-1981	1	85	audit	audit	NOUN
ajrhss-1981	1	86	,	,	PUNCT
ajrhss-1981	1	87	assessing	assess	VERB
ajrhss-1981	1	88	its	its	PRON
ajrhss-1981	1	89	activities	activity	NOUN
ajrhss-1981	1	90	,	,	PUNCT
ajrhss-1981	1	91	as	as	ADV
ajrhss-1981	1	92	well	well	ADV
ajrhss-1981	1	93	as	as	ADP
ajrhss-1981	1	94	how	how	SCONJ
ajrhss-1981	1	95	an	an	DET
ajrhss-1981	1	96	internal	internal	ADJ
ajrhss-1981	1	97	audit	audit	NOUN
ajrhss-1981	1	98	is	be	AUX
ajrhss-1981	1	99	carried	carry	VERB
ajrhss-1981	1	100	out	out	ADP
ajrhss-1981	1	101	in	in	ADP
ajrhss-1981	1	102	a	a	DET
ajrhss-1981	1	103	sanatoriumwellness	sanatoriumwellness	NOUN
ajrhss-1981	1	104	institution	institution	NOUN
ajrhss-1981	1	105	.	.	PUNCT
ajrhss-1981	2	1	it	it	PRON
ajrhss-1981	2	2	is	be	AUX
ajrhss-1981	2	3	envisaged	envisage	VERB
ajrhss-1981	2	4	to	to	PART
ajrhss-1981	2	5	achieve	achieve	VERB
ajrhss-1981	2	6	the	the	DET
ajrhss-1981	2	7	current	current	ADJ
ajrhss-1981	2	8	and	and	CCONJ
ajrhss-1981	2	9	strategic	strategic	ADJ
ajrhss-1981	2	10	objectives	objective	NOUN
ajrhss-1981	2	11	of	of	ADP
ajrhss-1981	2	12	its	its	PRON
ajrhss-1981	2	13	activities	activity	NOUN
ajrhss-1981	2	14	in	in	ADP
ajrhss-1981	2	15	the	the	DET
ajrhss-1981	2	16	sanatorium	sanatorium	NOUN
ajrhss-1981	2	17	-	-	PUNCT
ajrhss-1981	2	18	wellness	wellness	NOUN
ajrhss-1981	2	19	institution	institution	NOUN
ajrhss-1981	2	20	and	and	CCONJ
ajrhss-1981	2	21	to	to	PART
ajrhss-1981	2	22	organize	organize	VERB
ajrhss-1981	2	23	an	an	DET
ajrhss-1981	2	24	internal	internal	ADJ
ajrhss-1981	2	25	audit	audit	NOUN
ajrhss-1981	2	26	.	.	PUNCT
ajrhss-1981	3	1	in	in	ADP
ajrhss-1981	3	2	sanatorium	sanatorium	NOUN
ajrhss-1981	3	3	-	-	PUNCT
ajrhss-1981	3	4	wellness	wellness	NOUN
ajrhss-1981	3	5	institutions	institution	NOUN
ajrhss-1981	3	6	,	,	PUNCT
ajrhss-1981	3	7	the	the	DET
ajrhss-1981	3	8	risk	risk	NOUN
ajrhss-1981	3	9	of	of	ADP
ajrhss-1981	3	10	organizing	organize	VERB
ajrhss-1981	3	11	an	an	DET
ajrhss-1981	3	12	internal	internal	ADJ
ajrhss-1981	3	13	audit	audit	NOUN
ajrhss-1981	3	14	service	service	NOUN
ajrhss-1981	3	15	and	and	CCONJ
ajrhss-1981	3	16	reducing	reduce	VERB
ajrhss-1981	3	17	its	its	PRON
ajrhss-1981	3	18	effectiveness	effectiveness	NOUN
ajrhss-1981	3	19	and	and	CCONJ
ajrhss-1981	3	20	determining	determine	VERB
ajrhss-1981	3	21	the	the	DET
ajrhss-1981	3	22	reasons	reason	NOUN
ajrhss-1981	3	23	for	for	ADP
ajrhss-1981	3	24	their	their	PRON
ajrhss-1981	3	25	occurrence	occurrence	NOUN
ajrhss-1981	3	26	were	be	AUX
ajrhss-1981	3	27	identified	identify	VERB
ajrhss-1981	3	28	.	.	PUNCT
ajrhss-1981	4	1	it	it	PRON
ajrhss-1981	4	2	is	be	AUX
ajrhss-1981	4	3	possible	possible	ADJ
ajrhss-1981	4	4	to	to	PART
ajrhss-1981	4	5	determine	determine	VERB
ajrhss-1981	4	6	if	if	SCONJ
ajrhss-1981	4	7	the	the	DET
ajrhss-1981	4	8	institution	institution	NOUN
ajrhss-1981	4	9	will	will	AUX
ajrhss-1981	4	10	increase	increase	VERB
ajrhss-1981	4	11	the	the	DET
ajrhss-1981	4	12	effectiveness	effectiveness	NOUN
ajrhss-1981	4	13	of	of	ADP
ajrhss-1981	4	14	the	the	DET
ajrhss-1981	4	15	project	project	NOUN
ajrhss-1981	4	16	,	,	PUNCT
ajrhss-1981	4	17	ensure	ensure	VERB
ajrhss-1981	4	18	savings	saving	NOUN
ajrhss-1981	4	19	in	in	ADP
ajrhss-1981	4	20	funds	fund	NOUN
ajrhss-1981	4	21	and	and	CCONJ
ajrhss-1981	4	22	achieve	achieve	VERB
ajrhss-1981	4	23	efficiency	efficiency	NOUN
ajrhss-1981	4	24	goals	goal	NOUN
ajrhss-1981	4	25	.	.	PUNCT
ajrhss-1981	5	1	the	the	DET
ajrhss-1981	5	2	organization	organization	NOUN
ajrhss-1981	5	3	of	of	ADP
ajrhss-1981	5	4	the	the	DET
ajrhss-1981	5	5	internal	internal	ADJ
ajrhss-1981	5	6	audit	audit	NOUN
ajrhss-1981	5	7	service	service	NOUN
ajrhss-1981	5	8	of	of	ADP
ajrhss-1981	5	9	the	the	DET
ajrhss-1981	5	10	sanatorium	sanatorium	NOUN
ajrhss-1981	5	11	-	-	PUNCT
ajrhss-1981	5	12	wellness	wellness	NOUN
ajrhss-1981	5	13	institution	institution	NOUN
ajrhss-1981	5	14	is	be	AUX
ajrhss-1981	5	15	discussed	discuss	VERB
ajrhss-1981	5	16	.	.	PUNCT
ajrhss-1981	6	1	at	at	ADP
ajrhss-1981	6	2	the	the	DET
ajrhss-1981	6	3	first	first	ADJ
ajrhss-1981	6	4	stage	stage	NOUN
ajrhss-1981	6	5	for	for	ADP
ajrhss-1981	6	6	the	the	DET
ajrhss-1981	6	7	development	development	NOUN
ajrhss-1981	6	8	of	of	ADP
ajrhss-1981	6	9	a	a	DET
ajrhss-1981	6	10	system	system	NOUN
ajrhss-1981	6	11	of	of	ADP
ajrhss-1981	6	12	coordinating	coordinating	NOUN
ajrhss-1981	6	13	indicators	indicator	NOUN
ajrhss-1981	6	14	,	,	PUNCT
ajrhss-1981	6	15	the	the	DET
ajrhss-1981	6	16	strategic	strategic	ADJ
ajrhss-1981	6	17	goal	goal	NOUN
ajrhss-1981	6	18	of	of	ADP
ajrhss-1981	6	19	the	the	DET
ajrhss-1981	6	20	internal	internal	ADJ
ajrhss-1981	6	21	audit	audit	NOUN
ajrhss-1981	6	22	service	service	NOUN
ajrhss-1981	6	23	is	be	AUX
ajrhss-1981	6	24	formed	form	VERB
ajrhss-1981	6	25	and	and	CCONJ
ajrhss-1981	6	26	the	the	DET
ajrhss-1981	6	27	main	main	ADJ
ajrhss-1981	6	28	factors	factor	NOUN
ajrhss-1981	6	29	for	for	ADP
ajrhss-1981	6	30	achieving	achieve	VERB
ajrhss-1981	6	31	it	it	PRON
ajrhss-1981	6	32	are	be	AUX
ajrhss-1981	6	33	determined	determine	VERB
ajrhss-1981	6	34	.	.	PUNCT
ajrhss-1981	7	1	financial	financial	ADJ
ajrhss-1981	7	2	reporting	reporting	NOUN
ajrhss-1981	7	3	,	,	PUNCT
ajrhss-1981	7	4	accounting	accounting	NOUN
ajrhss-1981	7	5	,	,	PUNCT
ajrhss-1981	7	6	internal	internal	ADJ
ajrhss-1981	7	7	financial	financial	ADJ
ajrhss-1981	7	8	control	control	NOUN
ajrhss-1981	7	9	,	,	PUNCT
ajrhss-1981	7	10	internal	internal	ADJ
ajrhss-1981	7	11	audit	audit	NOUN
ajrhss-1981	7	12	,	,	PUNCT
ajrhss-1981	7	13	internal	internal	ADJ
ajrhss-1981	7	14	audit	audit	NOUN
ajrhss-1981	7	15	service	service	NOUN
ajrhss-1981	7	16	,	,	PUNCT
ajrhss-1981	7	17	factor	factor	NOUN
ajrhss-1981	7	18	,	,	PUNCT
ajrhss-1981	7	19	assessment	assessment	NOUN
ajrhss-1981	7	20	,	,	PUNCT
ajrhss-1981	7	21	efficiency	efficiency	NOUN
ajrhss-1981	7	22	.	.	PUNCT
ajrhss-1981	8	1	introduction	introduction	NOUN
ajrhss-1981	8	2	the	the	DET
ajrhss-1981	8	3	purpose	purpose	NOUN
ajrhss-1981	8	4	of	of	ADP
ajrhss-1981	8	5	organizing	organize	VERB
ajrhss-1981	8	6	an	an	DET
ajrhss-1981	8	7	internal	internal	ADJ
ajrhss-1981	8	8	audit	audit	NOUN
ajrhss-1981	8	9	is	be	AUX
ajrhss-1981	8	10	to	to	PART
ajrhss-1981	8	11	assist	assist	VERB
ajrhss-1981	8	12	in	in	ADP
ajrhss-1981	8	13	making	make	VERB
ajrhss-1981	8	14	management	management	NOUN
ajrhss-1981	8	15	decisions	decision	NOUN
ajrhss-1981	8	16	,	,	PUNCT
ajrhss-1981	8	17	ensure	ensure	VERB
ajrhss-1981	8	18	the	the	DET
ajrhss-1981	8	19	reliability	reliability	NOUN
ajrhss-1981	8	20	of	of	ADP
ajrhss-1981	8	21	financial	financial	ADJ
ajrhss-1981	8	22	statements	statement	NOUN
ajrhss-1981	8	23	,	,	PUNCT
ajrhss-1981	8	24	make	make	VERB
ajrhss-1981	8	25	recommendations	recommendation	NOUN
ajrhss-1981	8	26	for	for	ADP
ajrhss-1981	8	27	the	the	DET
ajrhss-1981	8	28	development	development	NOUN
ajrhss-1981	8	29	and	and	CCONJ
ajrhss-1981	8	30	elimination	elimination	NOUN
ajrhss-1981	8	31	of	of	ADP
ajrhss-1981	8	32	identified	identify	VERB
ajrhss-1981	8	33	shortcomings	shortcoming	NOUN
ajrhss-1981	8	34	of	of	ADP
ajrhss-1981	8	35	sanatorium	sanatorium	NOUN
ajrhss-1981	8	36	-	-	PUNCT
ajrhss-1981	8	37	wellness	wellness	NOUN
ajrhss-1981	8	38	institutions	institution	NOUN
ajrhss-1981	8	39	,	,	PUNCT
ajrhss-1981	8	40	and	and	CCONJ
ajrhss-1981	8	41	control	control	VERB
ajrhss-1981	8	42	their	their	PRON
ajrhss-1981	8	43	implementation	implementation	NOUN
ajrhss-1981	8	44	.	.	PUNCT
ajrhss-1981	9	1	in	in	ADP
ajrhss-1981	9	2	sanatorium	sanatorium	NOUN
ajrhss-1981	9	3	-	-	PUNCT
ajrhss-1981	9	4	wellness	wellness	NOUN
ajrhss-1981	9	5	institutions	institution	NOUN
ajrhss-1981	9	6	,	,	PUNCT
ajrhss-1981	9	7	there	there	PRON
ajrhss-1981	9	8	are	be	VERB
ajrhss-1981	9	9	criteria	criterion	NOUN
ajrhss-1981	9	10	for	for	ADP
ajrhss-1981	9	11	the	the	DET
ajrhss-1981	9	12	feasibility	feasibility	NOUN
ajrhss-1981	9	13	of	of	ADP
ajrhss-1981	9	14	establishing	establish	VERB
ajrhss-1981	9	15	an	an	DET
ajrhss-1981	9	16	internal	internal	ADJ
ajrhss-1981	9	17	audit	audit	NOUN
ajrhss-1981	9	18	department	department	NOUN
ajrhss-1981	9	19	,	,	PUNCT
ajrhss-1981	9	20	which	which	PRON
ajrhss-1981	9	21	are	be	AUX
ajrhss-1981	9	22	the	the	DET
ajrhss-1981	9	23	following	following	NOUN
ajrhss-1981	9	24	:	:	PUNCT
ajrhss-1981	9	25	first	first	ADV
ajrhss-1981	9	26	,	,	PUNCT
ajrhss-1981	9	27	it	it	PRON
ajrhss-1981	9	28	allows	allow	VERB
ajrhss-1981	9	29	the	the	DET
ajrhss-1981	9	30	supervisory	supervisory	ADJ
ajrhss-1981	9	31	board	board	NOUN
ajrhss-1981	9	32	or	or	CCONJ
ajrhss-1981	9	33	executive	executive	ADJ
ajrhss-1981	9	34	body	body	NOUN
ajrhss-1981	9	35	to	to	PART
ajrhss-1981	9	36	exercise	exercise	VERB
ajrhss-1981	9	37	effective	effective	ADJ
ajrhss-1981	9	38	control	control	NOUN
ajrhss-1981	9	39	over	over	ADP
ajrhss-1981	9	40	the	the	DET
ajrhss-1981	9	41	autonomous	autonomous	ADJ
ajrhss-1981	9	42	units	unit	NOUN
ajrhss-1981	9	43	of	of	ADP
ajrhss-1981	9	44	the	the	DET
ajrhss-1981	9	45	institution	institution	NOUN
ajrhss-1981	9	46	;	;	PUNCT
ajrhss-1981	9	47	secondly	secondly	ADV
ajrhss-1981	9	48	,	,	PUNCT
ajrhss-1981	9	49	targeted	targeted	ADJ
ajrhss-1981	9	50	control	control	NOUN
ajrhss-1981	9	51	checks	check	NOUN
ajrhss-1981	9	52	and	and	CCONJ
ajrhss-1981	9	53	analysis	analysis	NOUN
ajrhss-1981	9	54	work	work	NOUN
ajrhss-1981	9	55	carried	carry	VERB
ajrhss-1981	9	56	out	out	ADP
ajrhss-1981	9	57	by	by	ADP
ajrhss-1981	9	58	internal	internal	ADJ
ajrhss-1981	9	59	auditors	auditor	NOUN
ajrhss-1981	9	60	will	will	AUX
ajrhss-1981	9	61	determine	determine	VERB
ajrhss-1981	9	62	the	the	DET
ajrhss-1981	9	63	most	most	ADV
ajrhss-1981	9	64	promising	promising	ADJ
ajrhss-1981	9	65	areas	area	NOUN
ajrhss-1981	9	66	of	of	ADP
ajrhss-1981	9	67	production	production	NOUN
ajrhss-1981	9	68	reserves	reserve	NOUN
ajrhss-1981	9	69	and	and	CCONJ
ajrhss-1981	9	70	development	development	NOUN
ajrhss-1981	9	71	;	;	PUNCT
ajrhss-1981	9	72	thirdly	thirdly	ADV
ajrhss-1981	9	73	,	,	PUNCT
ajrhss-1981	9	74	internal	internal	ADJ
ajrhss-1981	9	75	auditors	auditor	NOUN
ajrhss-1981	9	76	,	,	PUNCT
ajrhss-1981	9	77	along	along	ADP
ajrhss-1981	9	78	with	with	ADP
ajrhss-1981	9	79	supervision	supervision	NOUN
ajrhss-1981	9	80	,	,	PUNCT
ajrhss-1981	9	81	also	also	ADV
ajrhss-1981	9	82	perform	perform	VERB
ajrhss-1981	9	83	the	the	DET
ajrhss-1981	9	84	task	task	NOUN
ajrhss-1981	9	85	of	of	ADP
ajrhss-1981	9	86	providing	provide	VERB
ajrhss-1981	9	87	advice	advice	NOUN
ajrhss-1981	9	88	to	to	ADP
ajrhss-1981	9	89	officials	official	NOUN
ajrhss-1981	9	90	of	of	ADP
ajrhss-1981	9	91	the	the	DET
ajrhss-1981	9	92	financial	financial	ADJ
ajrhss-1981	9	93	and	and	CCONJ
ajrhss-1981	9	94	economic	economic	ADJ
ajrhss-1981	9	95	,	,	PUNCT
ajrhss-1981	9	96	accounting	accounting	NOUN
ajrhss-1981	9	97	and	and	CCONJ
ajrhss-1981	9	98	other	other	ADJ
ajrhss-1981	9	99	services	service	NOUN
ajrhss-1981	9	100	of	of	ADP
ajrhss-1981	9	101	a	a	DET
ajrhss-1981	9	102	higher	high	ADJ
ajrhss-1981	9	103	institution	institution	NOUN
ajrhss-1981	9	104	,	,	PUNCT
ajrhss-1981	9	105	its	its	PRON
ajrhss-1981	9	106	branches	branch	NOUN
ajrhss-1981	9	107	and	and	CCONJ
ajrhss-1981	9	108	subsidiary	subsidiary	NOUN
ajrhss-1981	9	109	enterprises	enterprise	NOUN
ajrhss-1981	9	110	.	.	PUNCT
ajrhss-1981	10	1	the	the	DET
ajrhss-1981	10	2	main	main	ADJ
ajrhss-1981	10	3	stages	stage	NOUN
ajrhss-1981	10	4	of	of	ADP
ajrhss-1981	10	5	the	the	DET
ajrhss-1981	10	6	organization	organization	NOUN
ajrhss-1981	10	7	of	of	ADP
ajrhss-1981	10	8	the	the	DET
ajrhss-1981	10	9	internal	internal	ADJ
ajrhss-1981	10	10	audit	audit	NOUN
ajrhss-1981	10	11	department	department	NOUN
ajrhss-1981	10	12	in	in	ADP
ajrhss-1981	10	13	sanatorium	sanatorium	NOUN
ajrhss-1981	10	14	-	-	PUNCT
ajrhss-1981	10	15	wellness	wellness	NOUN
ajrhss-1981	10	16	institutions	institution	NOUN
ajrhss-1981	10	17	:	:	PUNCT
ajrhss-1981	10	18	to	to	PART
ajrhss-1981	10	19	identify	identify	VERB
ajrhss-1981	10	20	and	and	CCONJ
ajrhss-1981	10	21	correctly	correctly	ADV
ajrhss-1981	10	22	determine	determine	VERB
ajrhss-1981	10	23	the	the	DET
ajrhss-1981	10	24	issues	issue	NOUN
ajrhss-1981	10	25	that	that	PRON
ajrhss-1981	10	26	must	must	AUX
ajrhss-1981	10	27	be	be	AUX
ajrhss-1981	10	28	resolved	resolve	VERB
ajrhss-1981	10	29	through	through	ADP
ajrhss-1981	10	30	the	the	DET
ajrhss-1981	10	31	organization	organization	NOUN
ajrhss-1981	10	32	of	of	ADP
ajrhss-1981	10	33	the	the	DET
ajrhss-1981	10	34	american	american	PROPN
ajrhss-1981	10	35	journal	journal	PROPN
ajrhss-1981	10	36	of	of	ADP
ajrhss-1981	10	37	research	research	NOUN
ajrhss-1981	10	38	in	in	ADP
ajrhss-1981	10	39	humanities	humanity	NOUN
ajrhss-1981	10	40	and	and	CCONJ
ajrhss-1981	10	41	social	social	ADJ
ajrhss-1981	10	42	sciences	science	NOUN
ajrhss-1981	10	43	volume	volume	NOUN
ajrhss-1981	10	44	23	23	NUM
ajrhss-1981	10	45	april	april	PROPN
ajrhss-1981	10	46	2024	2024	NUM
ajrhss-1981	10	47	p	p	NOUN
ajrhss-1981	10	48	a	a	DET
ajrhss-1981	10	49	g	g	NOUN
ajrhss-1981	10	50	e	e	NOUN
ajrhss-1981	10	51	|	|	ADV
ajrhss-1981	10	52	23	23	NUM
ajrhss-1981	10	53	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-1981	10	54	internal	internal	ADJ
ajrhss-1981	10	55	audit	audit	NOUN
ajrhss-1981	10	56	department	department	NOUN
ajrhss-1981	10	57	,	,	PUNCT
ajrhss-1981	10	58	to	to	PART
ajrhss-1981	10	59	create	create	VERB
ajrhss-1981	10	60	a	a	DET
ajrhss-1981	10	61	system	system	NOUN
ajrhss-1981	10	62	of	of	ADP
ajrhss-1981	10	63	goals	goal	NOUN
ajrhss-1981	10	64	for	for	ADP
ajrhss-1981	10	65	the	the	DET
ajrhss-1981	10	66	organization	organization	NOUN
ajrhss-1981	10	67	of	of	ADP
ajrhss-1981	10	68	the	the	DET
ajrhss-1981	10	69	department	department	NOUN
ajrhss-1981	10	70	in	in	ADP
ajrhss-1981	10	71	accordance	accordance	NOUN
ajrhss-1981	10	72	with	with	ADP
ajrhss-1981	10	73	the	the	DET
ajrhss-1981	10	74	accounting	accounting	NOUN
ajrhss-1981	10	75	policy	policy	NOUN
ajrhss-1981	10	76	of	of	ADP
ajrhss-1981	10	77	the	the	DET
ajrhss-1981	10	78	institution	institution	NOUN
ajrhss-1981	10	79	;	;	PUNCT
ajrhss-1981	10	80	clarification	clarification	NOUN
ajrhss-1981	10	81	of	of	ADP
ajrhss-1981	10	82	the	the	DET
ajrhss-1981	10	83	main	main	ADJ
ajrhss-1981	10	84	tasks	task	NOUN
ajrhss-1981	10	85	necessary	necessary	ADJ
ajrhss-1981	10	86	to	to	PART
ajrhss-1981	10	87	achieve	achieve	VERB
ajrhss-1981	10	88	the	the	DET
ajrhss-1981	10	89	goals	goal	NOUN
ajrhss-1981	10	90	set	set	VERB
ajrhss-1981	10	91	;	;	PUNCT
ajrhss-1981	10	92	to	to	PART
ajrhss-1981	10	93	combine	combine	VERB
ajrhss-1981	10	94	a	a	DET
ajrhss-1981	10	95	kind	kind	NOUN
ajrhss-1981	10	96	of	of	ADP
ajrhss-1981	10	97	tasks	task	NOUN
ajrhss-1981	10	98	into	into	ADP
ajrhss-1981	10	99	groups	group	NOUN
ajrhss-1981	10	100	and	and	CCONJ
ajrhss-1981	10	101	,	,	PUNCT
ajrhss-1981	10	102	on	on	ADP
ajrhss-1981	10	103	their	their	PRON
ajrhss-1981	10	104	basis	basis	NOUN
ajrhss-1981	10	105	,	,	PUNCT
ajrhss-1981	10	106	to	to	PART
ajrhss-1981	10	107	form	form	VERB
ajrhss-1981	10	108	a	a	DET
ajrhss-1981	10	109	structural	structural	ADJ
ajrhss-1981	10	110	unit	unit	NOUN
ajrhss-1981	10	111	of	of	ADP
ajrhss-1981	10	112	a	a	DET
ajrhss-1981	10	113	department	department	NOUN
ajrhss-1981	10	114	specializing	specialize	VERB
ajrhss-1981	10	115	in	in	ADP
ajrhss-1981	10	116	the	the	DET
ajrhss-1981	10	117	performance	performance	NOUN
ajrhss-1981	10	118	of	of	ADP
ajrhss-1981	10	119	these	these	DET
ajrhss-1981	10	120	tasks	task	NOUN
ajrhss-1981	10	121	;	;	PUNCT
ajrhss-1981	10	122	development	development	NOUN
ajrhss-1981	10	123	and	and	CCONJ
ajrhss-1981	10	124	approval	approval	NOUN
ajrhss-1981	10	125	of	of	ADP
ajrhss-1981	10	126	the	the	DET
ajrhss-1981	10	127	scheme	scheme	NOUN
ajrhss-1981	10	128	of	of	ADP
ajrhss-1981	10	129	interaction	interaction	NOUN
ajrhss-1981	10	130	of	of	ADP
ajrhss-1981	10	131	each	each	DET
ajrhss-1981	10	132	structural	structural	ADJ
ajrhss-1981	10	133	unit	unit	NOUN
ajrhss-1981	10	134	,	,	PUNCT
ajrhss-1981	10	135	the	the	DET
ajrhss-1981	10	136	determination	determination	NOUN
ajrhss-1981	10	137	of	of	ADP
ajrhss-1981	10	138	rights	right	NOUN
ajrhss-1981	10	139	,	,	PUNCT
ajrhss-1981	10	140	obligations	obligation	NOUN
ajrhss-1981	10	141	and	and	CCONJ
ajrhss-1981	10	142	responsibilities	responsibility	NOUN
ajrhss-1981	10	143	,	,	PUNCT
ajrhss-1981	10	144	the	the	DET
ajrhss-1981	10	145	regulation	regulation	NOUN
ajrhss-1981	10	146	on	on	ADP
ajrhss-1981	10	147	their	their	PRON
ajrhss-1981	10	148	office	office	NOUN
ajrhss-1981	10	149	guidance	guidance	NOUN
ajrhss-1981	10	150	and	and	CCONJ
ajrhss-1981	10	151	internal	internal	ADJ
ajrhss-1981	10	152	audit	audit	NOUN
ajrhss-1981	10	153	department	department	NOUN
ajrhss-1981	10	154	;	;	PUNCT
ajrhss-1981	10	155	unification	unification	NOUN
ajrhss-1981	10	156	of	of	ADP
ajrhss-1981	10	157	structural	structural	ADJ
ajrhss-1981	10	158	units	unit	NOUN
ajrhss-1981	10	159	into	into	ADP
ajrhss-1981	10	160	a	a	DET
ajrhss-1981	10	161	single	single	ADJ
ajrhss-1981	10	162	internal	internal	ADJ
ajrhss-1981	10	163	audit	audit	NOUN
ajrhss-1981	10	164	department	department	NOUN
ajrhss-1981	10	165	,	,	PUNCT
ajrhss-1981	10	166	determination	determination	NOUN
ajrhss-1981	10	167	of	of	ADP
ajrhss-1981	10	168	its	its	PRON
ajrhss-1981	10	169	organizational	organizational	ADJ
ajrhss-1981	10	170	status	status	NOUN
ajrhss-1981	10	171	,	,	PUNCT
ajrhss-1981	10	172	and	and	CCONJ
ajrhss-1981	10	173	development	development	NOUN
ajrhss-1981	10	174	and	and	CCONJ
ajrhss-1981	10	175	approval	approval	NOUN
ajrhss-1981	10	176	of	of	ADP
ajrhss-1981	10	177	a	a	DET
ajrhss-1981	10	178	regulation	regulation	NOUN
ajrhss-1981	10	179	"	"	PUNCT
ajrhss-1981	10	180	on	on	ADP
ajrhss-1981	10	181	internal	internal	ADJ
ajrhss-1981	10	182	audit	audit	NOUN
ajrhss-1981	10	183	service	service	NOUN
ajrhss-1981	10	184	"	"	PUNCT
ajrhss-1981	10	185	in	in	ADP
ajrhss-1981	10	186	accordance	accordance	NOUN
ajrhss-1981	10	187	with	with	ADP
ajrhss-1981	10	188	the	the	DET
ajrhss-1981	10	189	appropriate	appropriate	ADJ
ajrhss-1981	10	190	set	set	NOUN
ajrhss-1981	10	191	of	of	ADP
ajrhss-1981	10	192	goals	goal	NOUN
ajrhss-1981	10	193	,	,	PUNCT
ajrhss-1981	10	194	objectives	objective	NOUN
ajrhss-1981	10	195	and	and	CCONJ
ajrhss-1981	10	196	functions	function	NOUN
ajrhss-1981	10	197	of	of	ADP
ajrhss-1981	10	198	structural	structural	ADJ
ajrhss-1981	10	199	units	unit	NOUN
ajrhss-1981	10	200	;	;	PUNCT
ajrhss-1981	10	201	integration	integration	NOUN
ajrhss-1981	10	202	of	of	ADP
ajrhss-1981	10	203	the	the	DET
ajrhss-1981	10	204	internal	internal	ADJ
ajrhss-1981	10	205	audit	audit	NOUN
ajrhss-1981	10	206	department	department	NOUN
ajrhss-1981	10	207	with	with	ADP
ajrhss-1981	10	208	the	the	DET
ajrhss-1981	10	209	management	management	NOUN
ajrhss-1981	10	210	units	unit	NOUN
ajrhss-1981	10	211	of	of	ADP
ajrhss-1981	10	212	institutions	institution	NOUN
ajrhss-1981	10	213	;	;	PUNCT
ajrhss-1981	10	214	development	development	NOUN
ajrhss-1981	10	215	of	of	ADP
ajrhss-1981	10	216	working	working	NOUN
ajrhss-1981	10	217	standards	standard	NOUN
ajrhss-1981	10	218	and	and	CCONJ
ajrhss-1981	10	219	code	code	NOUN
ajrhss-1981	10	220	of	of	ADP
ajrhss-1981	10	221	ethics	ethic	NOUN
ajrhss-1981	10	222	of	of	ADP
ajrhss-1981	10	223	internal	internal	ADJ
ajrhss-1981	10	224	audit	audit	NOUN
ajrhss-1981	10	225	.	.	PUNCT
ajrhss-1981	11	1	to	to	PART
ajrhss-1981	11	2	form	form	VERB
ajrhss-1981	11	3	an	an	DET
ajrhss-1981	11	4	internal	internal	ADJ
ajrhss-1981	11	5	audit	audit	NOUN
ajrhss-1981	11	6	service	service	NOUN
ajrhss-1981	11	7	,	,	PUNCT
ajrhss-1981	11	8	its	its	PRON
ajrhss-1981	11	9	proper	proper	ADJ
ajrhss-1981	11	10	organization	organization	NOUN
ajrhss-1981	11	11	,	,	PUNCT
ajrhss-1981	11	12	as	as	ADV
ajrhss-1981	11	13	well	well	ADV
ajrhss-1981	11	14	as	as	ADP
ajrhss-1981	11	15	its	its	PRON
ajrhss-1981	11	16	implementation	implementation	NOUN
ajrhss-1981	11	17	in	in	ADP
ajrhss-1981	11	18	accordance	accordance	NOUN
ajrhss-1981	11	19	with	with	ADP
ajrhss-1981	11	20	the	the	DET
ajrhss-1981	11	21	sequence	sequence	NOUN
ajrhss-1981	11	22	,	,	PUNCT
ajrhss-1981	11	23	provides	provide	VERB
ajrhss-1981	11	24	an	an	DET
ajrhss-1981	11	25	opportunity	opportunity	NOUN
ajrhss-1981	11	26	to	to	PART
ajrhss-1981	11	27	greatly	greatly	ADV
ajrhss-1981	11	28	facilitate	facilitate	VERB
ajrhss-1981	11	29	the	the	DET
ajrhss-1981	11	30	work	work	NOUN
ajrhss-1981	11	31	of	of	ADP
ajrhss-1981	11	32	sanatorium	sanatorium	NOUN
ajrhss-1981	11	33	-	-	PUNCT
ajrhss-1981	11	34	wellness	wellness	NOUN
ajrhss-1981	11	35	institutions	institution	NOUN
ajrhss-1981	11	36	.	.	PUNCT
ajrhss-1981	12	1	on	on	ADP
ajrhss-1981	12	2	the	the	DET
ajrhss-1981	12	3	basis	basis	NOUN
ajrhss-1981	12	4	of	of	ADP
ajrhss-1981	12	5	the	the	DET
ajrhss-1981	12	6	stages	stage	NOUN
ajrhss-1981	12	7	of	of	ADP
ajrhss-1981	12	8	internal	internal	ADJ
ajrhss-1981	12	9	audit	audit	NOUN
ajrhss-1981	12	10	in	in	ADP
ajrhss-1981	12	11	sanatorium	sanatorium	NOUN
ajrhss-1981	12	12	-	-	PUNCT
ajrhss-1981	12	13	wellness	wellness	NOUN
ajrhss-1981	12	14	institutions	institution	NOUN
ajrhss-1981	12	15	,	,	PUNCT
ajrhss-1981	12	16	a	a	DET
ajrhss-1981	12	17	unified	unified	ADJ
ajrhss-1981	12	18	procedure	procedure	NOUN
ajrhss-1981	12	19	for	for	ADP
ajrhss-1981	12	20	conducting	conduct	VERB
ajrhss-1981	12	21	an	an	DET
ajrhss-1981	12	22	internal	internal	ADJ
ajrhss-1981	12	23	audit	audit	NOUN
ajrhss-1981	12	24	is	be	AUX
ajrhss-1981	12	25	established	establish	VERB
ajrhss-1981	12	26	.	.	PUNCT
ajrhss-1981	13	1	the	the	DET
ajrhss-1981	13	2	main	main	ADJ
ajrhss-1981	13	3	focus	focus	NOUN
ajrhss-1981	13	4	of	of	ADP
ajrhss-1981	13	5	the	the	DET
ajrhss-1981	13	6	subjects	subject	NOUN
ajrhss-1981	13	7	with	with	ADP
ajrhss-1981	13	8	whom	whom	PRON
ajrhss-1981	13	9	the	the	DET
ajrhss-1981	13	10	internal	internal	ADJ
ajrhss-1981	13	11	audit	audit	NOUN
ajrhss-1981	13	12	service	service	NOUN
ajrhss-1981	13	13	is	be	AUX
ajrhss-1981	13	14	established	establish	VERB
ajrhss-1981	13	15	should	should	AUX
ajrhss-1981	13	16	be	be	AUX
ajrhss-1981	13	17	on	on	ADP
ajrhss-1981	13	18	the	the	DET
ajrhss-1981	13	19	effective	effective	ADJ
ajrhss-1981	13	20	use	use	NOUN
ajrhss-1981	13	21	of	of	ADP
ajrhss-1981	13	22	the	the	DET
ajrhss-1981	13	23	work	work	NOUN
ajrhss-1981	13	24	of	of	ADP
ajrhss-1981	13	25	the	the	DET
ajrhss-1981	13	26	internal	internal	ADJ
ajrhss-1981	13	27	audit	audit	NOUN
ajrhss-1981	13	28	service	service	NOUN
ajrhss-1981	13	29	.	.	PUNCT
ajrhss-1981	14	1	material	material	NOUN
ajrhss-1981	14	2	sanatorium	sanatorium	NOUN
ajrhss-1981	14	3	-	-	PUNCT
ajrhss-1981	14	4	wellness	wellness	NOUN
ajrhss-1981	14	5	the	the	DET
ajrhss-1981	14	6	organization	organization	NOUN
ajrhss-1981	14	7	of	of	ADP
ajrhss-1981	14	8	activities	activity	NOUN
ajrhss-1981	14	9	carried	carry	VERB
ajrhss-1981	14	10	out	out	ADP
ajrhss-1981	14	11	by	by	ADP
ajrhss-1981	14	12	internal	internal	ADJ
ajrhss-1981	14	13	audit	audit	NOUN
ajrhss-1981	14	14	personnel	personnel	NOUN
ajrhss-1981	14	15	,	,	PUNCT
ajrhss-1981	14	16	types	type	NOUN
ajrhss-1981	14	17	of	of	ADP
ajrhss-1981	14	18	works	work	NOUN
ajrhss-1981	14	19	and	and	CCONJ
ajrhss-1981	14	20	services	service	NOUN
ajrhss-1981	14	21	,	,	PUNCT
ajrhss-1981	14	22	organization	organization	NOUN
ajrhss-1981	14	23	of	of	ADP
ajrhss-1981	14	24	production	production	NOUN
ajrhss-1981	14	25	and	and	CCONJ
ajrhss-1981	14	26	a	a	DET
ajrhss-1981	14	27	detailed	detailed	ADJ
ajrhss-1981	14	28	examination	examination	NOUN
ajrhss-1981	14	29	will	will	AUX
ajrhss-1981	14	30	make	make	VERB
ajrhss-1981	14	31	it	it	PRON
ajrhss-1981	14	32	possible	possible	ADJ
ajrhss-1981	14	33	to	to	PART
ajrhss-1981	14	34	find	find	VERB
ajrhss-1981	14	35	better	well	ADJ
ajrhss-1981	14	36	ways	way	NOUN
ajrhss-1981	14	37	to	to	PART
ajrhss-1981	14	38	develop	develop	VERB
ajrhss-1981	14	39	this	this	DET
ajrhss-1981	14	40	area	area	NOUN
ajrhss-1981	14	41	.	.	PUNCT
ajrhss-1981	15	1	sanatorium	sanatorium	NOUN
ajrhss-1981	15	2	-	-	PUNCT
ajrhss-1981	15	3	wellness	wellness	NOUN
ajrhss-1981	15	4	identification	identification	NOUN
ajrhss-1981	15	5	of	of	ADP
ajrhss-1981	15	6	the	the	DET
ajrhss-1981	15	7	weaknesses	weakness	NOUN
ajrhss-1981	15	8	of	of	ADP
ajrhss-1981	15	9	the	the	DET
ajrhss-1981	15	10	institution	institution	NOUN
ajrhss-1981	15	11	will	will	AUX
ajrhss-1981	15	12	become	become	VERB
ajrhss-1981	15	13	the	the	DET
ajrhss-1981	15	14	basis	basis	NOUN
ajrhss-1981	15	15	for	for	ADP
ajrhss-1981	15	16	assessing	assess	VERB
ajrhss-1981	15	17	its	its	PRON
ajrhss-1981	15	18	bararity	bararity	NOUN
ajrhss-1981	15	19	in	in	ADP
ajrhss-1981	15	20	modern	modern	ADJ
ajrhss-1981	15	21	conditions	condition	NOUN
ajrhss-1981	15	22	and	and	CCONJ
ajrhss-1981	15	23	determining	determine	VERB
ajrhss-1981	15	24	the	the	DET
ajrhss-1981	15	25	prospects	prospect	NOUN
ajrhss-1981	15	26	for	for	ADP
ajrhss-1981	15	27	development	development	NOUN
ajrhss-1981	15	28	.	.	PUNCT
ajrhss-1981	16	1	v.v.bursev	v.v.bursev	PROPN
ajrhss-1981	16	2	,	,	PUNCT
ajrhss-1981	16	3	using	use	VERB
ajrhss-1981	16	4	a	a	DET
ajrhss-1981	16	5	special	special	ADJ
ajrhss-1981	16	6	approach	approach	NOUN
ajrhss-1981	16	7	,	,	PUNCT
ajrhss-1981	16	8	considered	consider	VERB
ajrhss-1981	16	9	internal	internal	ADJ
ajrhss-1981	16	10	control	control	NOUN
ajrhss-1981	16	11	from	from	ADP
ajrhss-1981	16	12	the	the	DET
ajrhss-1981	16	13	point	point	NOUN
ajrhss-1981	16	14	of	of	ADP
ajrhss-1981	16	15	view	view	NOUN
ajrhss-1981	16	16	of	of	ADP
ajrhss-1981	16	17	participation	participation	NOUN
ajrhss-1981	16	18	in	in	ADP
ajrhss-1981	16	19	the	the	DET
ajrhss-1981	16	20	management	management	NOUN
ajrhss-1981	16	21	process	process	NOUN
ajrhss-1981	16	22	,	,	PUNCT
ajrhss-1981	16	23	recognized	recognize	VERB
ajrhss-1981	16	24	the	the	DET
ajrhss-1981	16	25	transparency	transparency	NOUN
ajrhss-1981	16	26	of	of	ADP
ajrhss-1981	16	27	information	information	NOUN
ajrhss-1981	16	28	for	for	ADP
ajrhss-1981	16	29	effective	effective	ADJ
ajrhss-1981	16	30	decisions	decision	NOUN
ajrhss-1981	16	31	of	of	ADP
ajrhss-1981	16	32	the	the	DET
ajrhss-1981	16	33	management	management	NOUN
ajrhss-1981	16	34	object	object	NOUN
ajrhss-1981	16	35	as	as	ADP
ajrhss-1981	16	36	the	the	DET
ajrhss-1981	16	37	goal	goal	NOUN
ajrhss-1981	16	38	of	of	ADP
ajrhss-1981	16	39	internal	internal	ADJ
ajrhss-1981	16	40	control	control	NOUN
ajrhss-1981	16	41	,	,	PUNCT
ajrhss-1981	16	42	and	and	CCONJ
ajrhss-1981	16	43	defined	define	VERB
ajrhss-1981	16	44	internal	internal	ADJ
ajrhss-1981	16	45	audit	audit	NOUN
ajrhss-1981	16	46	as	as	ADP
ajrhss-1981	16	47	one	one	NUM
ajrhss-1981	16	48	of	of	ADP
ajrhss-1981	16	49	the	the	DET
ajrhss-1981	16	50	forms	form	NOUN
ajrhss-1981	16	51	of	of	ADP
ajrhss-1981	16	52	internal	internal	ADJ
ajrhss-1981	16	53	control	control	NOUN
ajrhss-1981	16	54	.	.	PUNCT
ajrhss-1981	17	1	he	he	PRON
ajrhss-1981	17	2	believes	believe	VERB
ajrhss-1981	17	3	that	that	SCONJ
ajrhss-1981	17	4	the	the	DET
ajrhss-1981	17	5	definition	definition	NOUN
ajrhss-1981	17	6	of	of	ADP
ajrhss-1981	17	7	internal	internal	ADJ
ajrhss-1981	17	8	control	control	NOUN
ajrhss-1981	17	9	,	,	PUNCT
ajrhss-1981	17	10	defined	define	VERB
ajrhss-1981	17	11	as	as	ADP
ajrhss-1981	17	12	a	a	DET
ajrhss-1981	17	13	structuralfunctional	structuralfunctional	ADJ
ajrhss-1981	17	14	form	form	NOUN
ajrhss-1981	17	15	,	,	PUNCT
ajrhss-1981	17	16	reflects	reflect	VERB
ajrhss-1981	17	17	the	the	DET
ajrhss-1981	17	18	interconnections	interconnection	NOUN
ajrhss-1981	17	19	of	of	ADP
ajrhss-1981	17	20	units	unit	NOUN
ajrhss-1981	17	21	of	of	ADP
ajrhss-1981	17	22	their	their	PRON
ajrhss-1981	17	23	organizational	organizational	ADJ
ajrhss-1981	17	24	structure	structure	NOUN
ajrhss-1981	17	25	in	in	ADP
ajrhss-1981	17	26	accordance	accordance	NOUN
ajrhss-1981	17	27	with	with	ADP
ajrhss-1981	17	28	control	control	NOUN
ajrhss-1981	17	29	functions	function	NOUN
ajrhss-1981	17	30	and	and	CCONJ
ajrhss-1981	17	31	can	can	AUX
ajrhss-1981	17	32	be	be	AUX
ajrhss-1981	17	33	applied	apply	VERB
ajrhss-1981	17	34	to	to	ADP
ajrhss-1981	17	35	all	all	DET
ajrhss-1981	17	36	economic	economic	ADJ
ajrhss-1981	17	37	entities	entity	NOUN
ajrhss-1981	17	38	in	in	ADP
ajrhss-1981	17	39	contrast	contrast	NOUN
ajrhss-1981	17	40	to	to	ADP
ajrhss-1981	17	41	internal	internal	ADJ
ajrhss-1981	17	42	auditing	auditing	NOUN
ajrhss-1981	17	43	.	.	PUNCT
ajrhss-1981	18	1	l.v.sotnikova	l.v.sotnikova	PROPN
ajrhss-1981	18	2	considers	consider	VERB
ajrhss-1981	18	3	internal	internal	ADJ
ajrhss-1981	18	4	audit	audit	NOUN
ajrhss-1981	18	5	not	not	PART
ajrhss-1981	18	6	a	a	DET
ajrhss-1981	18	7	form	form	NOUN
ajrhss-1981	18	8	of	of	ADP
ajrhss-1981	18	9	organization	organization	NOUN
ajrhss-1981	18	10	of	of	ADP
ajrhss-1981	18	11	internal	internal	ADJ
ajrhss-1981	18	12	control	control	NOUN
ajrhss-1981	18	13	,	,	PUNCT
ajrhss-1981	18	14	but	but	CCONJ
ajrhss-1981	18	15	a	a	DET
ajrhss-1981	18	16	structure	structure	NOUN
ajrhss-1981	18	17	that	that	PRON
ajrhss-1981	18	18	complements	complement	VERB
ajrhss-1981	18	19	the	the	DET
ajrhss-1981	18	20	structural	structural	ADJ
ajrhss-1981	18	21	system	system	NOUN
ajrhss-1981	18	22	of	of	ADP
ajrhss-1981	18	23	internal	internal	ADJ
ajrhss-1981	18	24	control	control	NOUN
ajrhss-1981	18	25	and	and	CCONJ
ajrhss-1981	18	26	is	be	AUX
ajrhss-1981	18	27	part	part	NOUN
ajrhss-1981	18	28	of	of	ADP
ajrhss-1981	18	29	its	its	PRON
ajrhss-1981	18	30	configuration	configuration	NOUN
ajrhss-1981	18	31	.	.	PUNCT
ajrhss-1981	19	1	ya.v.sokolov	ya.v.sokolov	PROPN
ajrhss-1981	19	2	believes	believe	VERB
ajrhss-1981	19	3	that	that	SCONJ
ajrhss-1981	19	4	"	"	PUNCT
ajrhss-1981	19	5	internal	internal	ADJ
ajrhss-1981	19	6	audit	audit	NOUN
ajrhss-1981	19	7	–	–	PUNCT
ajrhss-1981	19	8	written	write	VERB
ajrhss-1981	19	9	information	information	NOUN
ajrhss-1981	19	10	on	on	ADP
ajrhss-1981	19	11	the	the	DET
ajrhss-1981	19	12	audit	audit	NOUN
ajrhss-1981	19	13	summary	summary	NOUN
ajrhss-1981	19	14	and	and	CCONJ
ajrhss-1981	19	15	the	the	DET
ajrhss-1981	19	16	results	result	NOUN
ajrhss-1981	19	17	of	of	ADP
ajrhss-1981	19	18	the	the	DET
ajrhss-1981	19	19	audit	audit	NOUN
ajrhss-1981	19	20	should	should	AUX
ajrhss-1981	19	21	take	take	VERB
ajrhss-1981	19	22	into	into	ADP
ajrhss-1981	19	23	account	account	NOUN
ajrhss-1981	19	24	that	that	SCONJ
ajrhss-1981	19	25	it	it	PRON
ajrhss-1981	19	26	is	be	AUX
ajrhss-1981	19	27	fully	fully	ADV
ajrhss-1981	19	28	responsible	responsible	ADJ
ajrhss-1981	19	29	for	for	ADP
ajrhss-1981	19	30	determining	determine	VERB
ajrhss-1981	19	31	the	the	DET
ajrhss-1981	19	32	content	content	NOUN
ajrhss-1981	19	33	of	of	ADP
ajrhss-1981	19	34	the	the	DET
ajrhss-1981	19	35	control	control	NOUN
ajrhss-1981	19	36	risk	risk	NOUN
ajrhss-1981	19	37	,	,	PUNCT
ajrhss-1981	19	38	the	the	DET
ajrhss-1981	19	39	deadlines	deadline	NOUN
ajrhss-1981	19	40	and	and	CCONJ
ajrhss-1981	19	41	size	size	NOUN
ajrhss-1981	19	42	of	of	ADP
ajrhss-1981	19	43	the	the	DET
ajrhss-1981	19	44	audit	audit	NOUN
ajrhss-1981	19	45	rules	rule	NOUN
ajrhss-1981	19	46	.	.	PUNCT
ajrhss-1981	20	1	this	this	PRON
ajrhss-1981	20	2	assumes	assume	VERB
ajrhss-1981	20	3	a	a	DET
ajrhss-1981	20	4	comprehensive	comprehensive	ADJ
ajrhss-1981	20	5	assessment	assessment	NOUN
ajrhss-1981	20	6	of	of	ADP
ajrhss-1981	20	7	the	the	DET
ajrhss-1981	20	8	effectiveness	effectiveness	NOUN
ajrhss-1981	20	9	of	of	ADP
ajrhss-1981	20	10	internal	internal	ADJ
ajrhss-1981	20	11	auditing	auditing	NOUN
ajrhss-1981	20	12	.	.	PUNCT
ajrhss-1981	21	1	this	this	PRON
ajrhss-1981	21	2	uses	use	VERB
ajrhss-1981	21	3	the	the	DET
ajrhss-1981	21	4	methods	method	NOUN
ajrhss-1981	21	5	and	and	CCONJ
ajrhss-1981	21	6	forms	form	NOUN
ajrhss-1981	21	7	used	use	VERB
ajrhss-1981	21	8	to	to	PART
ajrhss-1981	21	9	assess	assess	VERB
ajrhss-1981	21	10	the	the	DET
ajrhss-1981	21	11	state	state	NOUN
ajrhss-1981	21	12	of	of	ADP
ajrhss-1981	21	13	internal	internal	ADJ
ajrhss-1981	21	14	control	control	NOUN
ajrhss-1981	21	15	elements	element	NOUN
ajrhss-1981	21	16	.	.	PUNCT
ajrhss-1981	22	1	a.d.sheremet	a.d.sheremet	ADJ
ajrhss-1981	22	2	and	and	CCONJ
ajrhss-1981	22	3	w.p.suys	w.p.suy	NOUN
ajrhss-1981	22	4	argues	argue	VERB
ajrhss-1981	22	5	that	that	SCONJ
ajrhss-1981	22	6	"	"	PUNCT
ajrhss-1981	22	7	internal	internal	ADJ
ajrhss-1981	22	8	auditing	auditing	NOUN
ajrhss-1981	22	9	is	be	AUX
ajrhss-1981	22	10	not	not	PART
ajrhss-1981	22	11	just	just	ADV
ajrhss-1981	22	12	giving	give	VERB
ajrhss-1981	22	13	the	the	DET
ajrhss-1981	22	14	business	business	NOUN
ajrhss-1981	22	15	entity	entity	NOUN
ajrhss-1981	22	16	its	its	PRON
ajrhss-1981	22	17	own	own	ADJ
ajrhss-1981	22	18	information	information	NOUN
ajrhss-1981	22	19	,	,	PUNCT
ajrhss-1981	22	20	but	but	CCONJ
ajrhss-1981	22	21	confirming	confirm	VERB
ajrhss-1981	22	22	the	the	DET
ajrhss-1981	22	23	accuracy	accuracy	NOUN
ajrhss-1981	22	24	and	and	CCONJ
ajrhss-1981	22	25	reliability	reliability	NOUN
ajrhss-1981	22	26	of	of	ADP
ajrhss-1981	22	27	the	the	DET
ajrhss-1981	22	28	reports	report	NOUN
ajrhss-1981	22	29	"	"	PUNCT
ajrhss-1981	22	30	.	.	PUNCT
ajrhss-1981	23	1	it	it	PRON
ajrhss-1981	23	2	has	have	AUX
ajrhss-1981	23	3	been	be	AUX
ajrhss-1981	23	4	demonstrated	demonstrate	VERB
ajrhss-1981	23	5	that	that	SCONJ
ajrhss-1981	23	6	sanatorium	sanatorium	NOUN
ajrhss-1981	23	7	-	-	PUNCT
ajrhss-1981	23	8	wellness	wellness	NOUN
ajrhss-1981	23	9	can	can	AUX
ajrhss-1981	23	10	positively	positively	ADV
ajrhss-1981	23	11	influence	influence	VERB
ajrhss-1981	23	12	an	an	DET
ajrhss-1981	23	13	institution	institution	NOUN
ajrhss-1981	23	14	's	's	PART
ajrhss-1981	23	15	ability	ability	NOUN
ajrhss-1981	23	16	to	to	PART
ajrhss-1981	23	17	properly	properly	ADV
ajrhss-1981	23	18	define	define	VERB
ajrhss-1981	23	19	its	its	PRON
ajrhss-1981	23	20	policies	policy	NOUN
ajrhss-1981	23	21	and	and	CCONJ
ajrhss-1981	23	22	practices	practice	NOUN
ajrhss-1981	23	23	through	through	ADP
ajrhss-1981	23	24	its	its	PRON
ajrhss-1981	23	25	current	current	ADJ
ajrhss-1981	23	26	internal	internal	ADJ
ajrhss-1981	23	27	audit	audit	NOUN
ajrhss-1981	23	28	activities	activity	NOUN
ajrhss-1981	23	29	.	.	PUNCT
ajrhss-1981	24	1	however	however	ADV
ajrhss-1981	24	2	,	,	PUNCT
ajrhss-1981	24	3	the	the	DET
ajrhss-1981	24	4	american	american	ADJ
ajrhss-1981	24	5	journal	journal	PROPN
ajrhss-1981	24	6	of	of	ADP
ajrhss-1981	24	7	research	research	NOUN
ajrhss-1981	24	8	in	in	ADP
ajrhss-1981	24	9	humanities	humanity	NOUN
ajrhss-1981	24	10	and	and	CCONJ
ajrhss-1981	24	11	social	social	ADJ
ajrhss-1981	24	12	sciences	science	NOUN
ajrhss-1981	24	13	volume	volume	NOUN
ajrhss-1981	24	14	23	23	NUM
ajrhss-1981	24	15	april	april	PROPN
ajrhss-1981	24	16	2024	2024	NUM
ajrhss-1981	25	1	p	p	NOUN
ajrhss-1981	25	2	a	a	DET
ajrhss-1981	25	3	g	g	NOUN
ajrhss-1981	25	4	e	e	NOUN
ajrhss-1981	25	5	|	|	ADV
ajrhss-1981	25	6	24	24	NUM
ajrhss-1981	25	7	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-1981	25	8	personnel	personnel	NOUN
ajrhss-1981	25	9	responsible	responsible	ADJ
ajrhss-1981	25	10	for	for	ADP
ajrhss-1981	25	11	the	the	DET
ajrhss-1981	25	12	sanatorium	sanatorium	NOUN
ajrhss-1981	25	13	-	-	PUNCT
ajrhss-1981	25	14	wellness	wellness	NOUN
ajrhss-1981	25	15	institution	institution	NOUN
ajrhss-1981	25	16	do	do	AUX
ajrhss-1981	25	17	not	not	PART
ajrhss-1981	25	18	always	always	ADV
ajrhss-1981	25	19	correctly	correctly	ADV
ajrhss-1981	25	20	understand	understand	VERB
ajrhss-1981	25	21	or	or	CCONJ
ajrhss-1981	25	22	fully	fully	ADV
ajrhss-1981	25	23	comply	comply	VERB
ajrhss-1981	25	24	with	with	ADP
ajrhss-1981	25	25	these	these	DET
ajrhss-1981	25	26	policies	policy	NOUN
ajrhss-1981	25	27	and	and	CCONJ
ajrhss-1981	25	28	actions	action	NOUN
ajrhss-1981	25	29	.	.	PUNCT
ajrhss-1981	26	1	there	there	PRON
ajrhss-1981	26	2	is	be	VERB
ajrhss-1981	26	3	no	no	DET
ajrhss-1981	26	4	time	time	NOUN
ajrhss-1981	26	5	for	for	SCONJ
ajrhss-1981	26	6	the	the	DET
ajrhss-1981	26	7	managers	manager	NOUN
ajrhss-1981	26	8	of	of	ADP
ajrhss-1981	26	9	the	the	DET
ajrhss-1981	26	10	business	business	NOUN
ajrhss-1981	26	11	entity	entity	NOUN
ajrhss-1981	26	12	to	to	PART
ajrhss-1981	26	13	complete	complete	VERB
ajrhss-1981	26	14	these	these	PRON
ajrhss-1981	26	15	and	and	CCONJ
ajrhss-1981	26	16	determine	determine	VERB
ajrhss-1981	26	17	the	the	DET
ajrhss-1981	26	18	shortcomings	shortcoming	NOUN
ajrhss-1981	26	19	in	in	ADP
ajrhss-1981	26	20	time	time	NOUN
ajrhss-1981	26	21	.	.	PUNCT
ajrhss-1981	27	1	it	it	PRON
ajrhss-1981	27	2	seems	seem	VERB
ajrhss-1981	27	3	to	to	ADP
ajrhss-1981	27	4	us	we	PRON
ajrhss-1981	27	5	that	that	SCONJ
ajrhss-1981	27	6	it	it	PRON
ajrhss-1981	27	7	is	be	AUX
ajrhss-1981	27	8	this	this	DET
ajrhss-1981	27	9	problem	problem	NOUN
ajrhss-1981	27	10	that	that	SCONJ
ajrhss-1981	27	11	the	the	DET
ajrhss-1981	27	12	internal	internal	ADJ
ajrhss-1981	27	13	audit	audit	NOUN
ajrhss-1981	27	14	service	service	NOUN
ajrhss-1981	27	15	solves	solve	NOUN
ajrhss-1981	27	16	.	.	PUNCT
ajrhss-1981	28	1	due	due	ADP
ajrhss-1981	28	2	to	to	ADP
ajrhss-1981	28	3	their	their	PRON
ajrhss-1981	28	4	daily	daily	ADJ
ajrhss-1981	28	5	activities	activity	NOUN
ajrhss-1981	28	6	,	,	PUNCT
ajrhss-1981	28	7	the	the	DET
ajrhss-1981	28	8	specialists	specialist	NOUN
ajrhss-1981	28	9	of	of	ADP
ajrhss-1981	28	10	this	this	DET
ajrhss-1981	28	11	service	service	NOUN
ajrhss-1981	28	12	or	or	CCONJ
ajrhss-1981	28	13	department	department	NOUN
ajrhss-1981	28	14	provide	provide	VERB
ajrhss-1981	28	15	an	an	DET
ajrhss-1981	28	16	opportunity	opportunity	NOUN
ajrhss-1981	28	17	to	to	PART
ajrhss-1981	28	18	protect	protect	VERB
ajrhss-1981	28	19	sanatorium	sanatorium	NOUN
ajrhss-1981	28	20	-	-	PUNCT
ajrhss-1981	28	21	wellness	wellness	NOUN
ajrhss-1981	28	22	institutions	institution	NOUN
ajrhss-1981	28	23	from	from	ADP
ajrhss-1981	28	24	serious	serious	ADJ
ajrhss-1981	28	25	errors	error	NOUN
ajrhss-1981	28	26	in	in	ADP
ajrhss-1981	28	27	the	the	DET
ajrhss-1981	28	28	management	management	NOUN
ajrhss-1981	28	29	system	system	NOUN
ajrhss-1981	28	30	,	,	PUNCT
ajrhss-1981	28	31	losses	loss	NOUN
ajrhss-1981	28	32	,	,	PUNCT
ajrhss-1981	28	33	erroneous	erroneous	ADJ
ajrhss-1981	28	34	calculations	calculation	NOUN
ajrhss-1981	28	35	,	,	PUNCT
ajrhss-1981	28	36	shortcomings	shortcoming	NOUN
ajrhss-1981	28	37	,	,	PUNCT
ajrhss-1981	28	38	and	and	CCONJ
ajrhss-1981	28	39	identify	identify	VERB
ajrhss-1981	28	40	ineffective	ineffective	ADJ
ajrhss-1981	28	41	directions	direction	NOUN
ajrhss-1981	28	42	that	that	PRON
ajrhss-1981	28	43	the	the	DET
ajrhss-1981	28	44	business	business	NOUN
ajrhss-1981	28	45	entity	entity	NOUN
ajrhss-1981	28	46	can	can	AUX
ajrhss-1981	28	47	lead	lead	VERB
ajrhss-1981	28	48	to	to	ADP
ajrhss-1981	28	49	a	a	DET
ajrhss-1981	28	50	crisis	crisis	NOUN
ajrhss-1981	28	51	.	.	PUNCT
ajrhss-1981	29	1	at	at	ADP
ajrhss-1981	29	2	the	the	DET
ajrhss-1981	29	3	same	same	ADJ
ajrhss-1981	29	4	time	time	NOUN
ajrhss-1981	29	5	,	,	PUNCT
ajrhss-1981	29	6	it	it	PRON
ajrhss-1981	29	7	is	be	AUX
ajrhss-1981	29	8	worth	worth	ADJ
ajrhss-1981	29	9	noting	note	VERB
ajrhss-1981	29	10	that	that	SCONJ
ajrhss-1981	29	11	their	their	PRON
ajrhss-1981	29	12	functions	function	NOUN
ajrhss-1981	29	13	are	be	AUX
ajrhss-1981	29	14	not	not	PART
ajrhss-1981	29	15	limited	limit	VERB
ajrhss-1981	29	16	to	to	ADP
ajrhss-1981	29	17	verification	verification	NOUN
ajrhss-1981	29	18	and	and	CCONJ
ajrhss-1981	29	19	control	control	NOUN
ajrhss-1981	29	20	,	,	PUNCT
ajrhss-1981	29	21	they	they	PRON
ajrhss-1981	29	22	work	work	VERB
ajrhss-1981	29	23	with	with	ADP
ajrhss-1981	29	24	employees	employee	NOUN
ajrhss-1981	29	25	of	of	ADP
ajrhss-1981	29	26	the	the	DET
ajrhss-1981	29	27	enterprise	enterprise	NOUN
ajrhss-1981	29	28	in	in	ADP
ajrhss-1981	29	29	times	time	NOUN
ajrhss-1981	29	30	.	.	PUNCT
ajrhss-1981	30	1	they	they	PRON
ajrhss-1981	30	2	inform	inform	VERB
ajrhss-1981	30	3	senior	senior	ADJ
ajrhss-1981	30	4	management	management	NOUN
ajrhss-1981	30	5	about	about	ADP
ajrhss-1981	30	6	all	all	DET
ajrhss-1981	30	7	their	their	PRON
ajrhss-1981	30	8	actions	action	NOUN
ajrhss-1981	30	9	and	and	CCONJ
ajrhss-1981	30	10	constantly	constantly	ADV
ajrhss-1981	30	11	discuss	discuss	VERB
ajrhss-1981	30	12	their	their	PRON
ajrhss-1981	30	13	directions	direction	NOUN
ajrhss-1981	30	14	,	,	PUNCT
ajrhss-1981	30	15	introduce	introduce	VERB
ajrhss-1981	30	16	clarifications	clarification	NOUN
ajrhss-1981	30	17	and	and	CCONJ
ajrhss-1981	30	18	,	,	PUNCT
ajrhss-1981	30	19	thanks	thank	NOUN
ajrhss-1981	30	20	to	to	ADP
ajrhss-1981	30	21	this	this	PRON
ajrhss-1981	30	22	,	,	PUNCT
ajrhss-1981	30	23	form	form	NOUN
ajrhss-1981	30	24	promising	promise	VERB
ajrhss-1981	30	25	plans	plan	NOUN
ajrhss-1981	30	26	for	for	ADP
ajrhss-1981	30	27	the	the	DET
ajrhss-1981	30	28	future	future	NOUN
ajrhss-1981	30	29	of	of	ADP
ajrhss-1981	30	30	their	their	PRON
ajrhss-1981	30	31	service	service	NOUN
ajrhss-1981	30	32	.	.	PUNCT
ajrhss-1981	31	1	sanatorium	sanatorium	NOUN
ajrhss-1981	31	2	-	-	PUNCT
ajrhss-1981	31	3	wellness	wellness	NOUN
ajrhss-1981	31	4	both	both	CCONJ
ajrhss-1981	31	5	the	the	DET
ajrhss-1981	31	6	management	management	NOUN
ajrhss-1981	31	7	apparatus	apparatus	NOUN
ajrhss-1981	31	8	of	of	ADP
ajrhss-1981	31	9	the	the	DET
ajrhss-1981	31	10	institution	institution	NOUN
ajrhss-1981	31	11	,	,	PUNCT
ajrhss-1981	31	12	in	in	ADP
ajrhss-1981	31	13	turn	turn	NOUN
ajrhss-1981	31	14	,	,	PUNCT
ajrhss-1981	31	15	will	will	AUX
ajrhss-1981	31	16	have	have	VERB
ajrhss-1981	31	17	additional	additional	ADJ
ajrhss-1981	31	18	information	information	NOUN
ajrhss-1981	31	19	from	from	ADP
ajrhss-1981	31	20	the	the	DET
ajrhss-1981	31	21	internal	internal	ADJ
ajrhss-1981	31	22	audit	audit	NOUN
ajrhss-1981	31	23	service	service	NOUN
ajrhss-1981	31	24	that	that	PRON
ajrhss-1981	31	25	will	will	AUX
ajrhss-1981	31	26	help	help	VERB
ajrhss-1981	31	27	improve	improve	VERB
ajrhss-1981	31	28	management	management	NOUN
ajrhss-1981	31	29	.	.	PUNCT
ajrhss-1981	32	1	the	the	DET
ajrhss-1981	32	2	audit	audit	NOUN
ajrhss-1981	32	3	service	service	NOUN
ajrhss-1981	32	4	should	should	AUX
ajrhss-1981	32	5	be	be	AUX
ajrhss-1981	32	6	provided	provide	VERB
ajrhss-1981	32	7	with	with	ADP
ajrhss-1981	32	8	the	the	DET
ajrhss-1981	32	9	following	follow	VERB
ajrhss-1981	32	10	internal	internal	ADJ
ajrhss-1981	32	11	audit	audit	NOUN
ajrhss-1981	32	12	regulations	regulation	NOUN
ajrhss-1981	32	13	:	:	PUNCT
ajrhss-1981	32	14	internal	internal	ADJ
ajrhss-1981	32	15	audit	audit	NOUN
ajrhss-1981	32	16	service	service	NOUN
ajrhss-1981	32	17	regulations	regulation	NOUN
ajrhss-1981	32	18	,	,	PUNCT
ajrhss-1981	32	19	office	office	NOUN
ajrhss-1981	32	20	instructions	instruction	NOUN
ajrhss-1981	32	21	of	of	ADP
ajrhss-1981	32	22	specialists	specialist	NOUN
ajrhss-1981	32	23	,	,	PUNCT
ajrhss-1981	32	24	calendar	calendar	NOUN
ajrhss-1981	32	25	plans	plan	NOUN
ajrhss-1981	32	26	of	of	ADP
ajrhss-1981	32	27	the	the	DET
ajrhss-1981	32	28	department	department	NOUN
ajrhss-1981	32	29	and	and	CCONJ
ajrhss-1981	32	30	its	its	PRON
ajrhss-1981	32	31	specialists	specialist	NOUN
ajrhss-1981	32	32	,	,	PUNCT
ajrhss-1981	32	33	methodological	methodological	ADJ
ajrhss-1981	32	34	manuals	manual	NOUN
ajrhss-1981	32	35	on	on	ADP
ajrhss-1981	32	36	questions	question	NOUN
ajrhss-1981	32	37	of	of	ADP
ajrhss-1981	32	38	auditing	auditing	NOUN
ajrhss-1981	32	39	,	,	PUNCT
ajrhss-1981	32	40	internal	internal	ADJ
ajrhss-1981	32	41	audit	audit	NOUN
ajrhss-1981	32	42	standards	standard	NOUN
ajrhss-1981	32	43	,	,	PUNCT
ajrhss-1981	32	44	norms	norm	NOUN
ajrhss-1981	32	45	(	(	PUNCT
ajrhss-1981	32	46	rules	rule	NOUN
ajrhss-1981	32	47	)	)	PUNCT
ajrhss-1981	32	48	for	for	ADP
ajrhss-1981	32	49	internal	internal	ADJ
ajrhss-1981	32	50	audit	audit	NOUN
ajrhss-1981	32	51	processes	process	NOUN
ajrhss-1981	32	52	,	,	PUNCT
ajrhss-1981	32	53	methodological	methodological	ADJ
ajrhss-1981	32	54	instructions	instruction	NOUN
ajrhss-1981	32	55	for	for	ADP
ajrhss-1981	32	56	obtaining	obtain	VERB
ajrhss-1981	32	57	internal	internal	ADJ
ajrhss-1981	32	58	audit	audit	NOUN
ajrhss-1981	32	59	style	style	NOUN
ajrhss-1981	32	60	and	and	CCONJ
ajrhss-1981	32	61	audit	audit	NOUN
ajrhss-1981	32	62	evidence	evidence	NOUN
ajrhss-1981	32	63	,	,	PUNCT
ajrhss-1981	32	64	methodological	methodological	ADJ
ajrhss-1981	32	65	recommendations	recommendation	NOUN
ajrhss-1981	32	66	for	for	ADP
ajrhss-1981	32	67	auditing	auditing	NOUN
ajrhss-1981	32	68	and	and	CCONJ
ajrhss-1981	32	69	implementation	implementation	NOUN
ajrhss-1981	32	70	of	of	ADP
ajrhss-1981	32	71	results	result	NOUN
ajrhss-1981	32	72	.	.	PUNCT
ajrhss-1981	33	1	factors	factor	NOUN
ajrhss-1981	33	2	it	it	PRON
ajrhss-1981	33	3	consists	consist	VERB
ajrhss-1981	33	4	in	in	ADP
ajrhss-1981	33	5	the	the	DET
ajrhss-1981	33	6	organization	organization	NOUN
ajrhss-1981	33	7	of	of	ADP
ajrhss-1981	33	8	a	a	DET
ajrhss-1981	33	9	system	system	NOUN
ajrhss-1981	33	10	of	of	ADP
ajrhss-1981	33	11	analytical	analytical	ADJ
ajrhss-1981	33	12	accounts	account	NOUN
ajrhss-1981	33	13	that	that	PRON
ajrhss-1981	33	14	provide	provide	VERB
ajrhss-1981	33	15	a	a	DET
ajrhss-1981	33	16	wide	wide	ADJ
ajrhss-1981	33	17	range	range	NOUN
ajrhss-1981	33	18	of	of	ADP
ajrhss-1981	33	19	information	information	NOUN
ajrhss-1981	33	20	for	for	ADP
ajrhss-1981	33	21	the	the	DET
ajrhss-1981	33	22	performance	performance	NOUN
ajrhss-1981	33	23	of	of	ADP
ajrhss-1981	33	24	the	the	DET
ajrhss-1981	33	25	functions	function	NOUN
ajrhss-1981	33	26	and	and	CCONJ
ajrhss-1981	33	27	functions	function	NOUN
ajrhss-1981	33	28	of	of	ADP
ajrhss-1981	33	29	internal	internal	ADJ
ajrhss-1981	33	30	audit	audit	NOUN
ajrhss-1981	33	31	.	.	PUNCT
ajrhss-1981	34	1	as	as	ADP
ajrhss-1981	34	2	factors	factor	NOUN
ajrhss-1981	34	3	affecting	affect	VERB
ajrhss-1981	34	4	the	the	DET
ajrhss-1981	34	5	implementation	implementation	NOUN
ajrhss-1981	34	6	of	of	ADP
ajrhss-1981	34	7	the	the	DET
ajrhss-1981	34	8	idea	idea	NOUN
ajrhss-1981	34	9	,	,	PUNCT
ajrhss-1981	34	10	the	the	DET
ajrhss-1981	34	11	following	follow	VERB
ajrhss-1981	34	12	can	can	AUX
ajrhss-1981	34	13	be	be	AUX
ajrhss-1981	34	14	shown	show	VERB
ajrhss-1981	34	15	:	:	PUNCT
ajrhss-1981	35	1	1	1	X
ajrhss-1981	35	2	.	.	PUNCT
ajrhss-1981	35	3	the	the	DET
ajrhss-1981	35	4	fact	fact	NOUN
ajrhss-1981	35	5	that	that	SCONJ
ajrhss-1981	35	6	the	the	DET
ajrhss-1981	35	7	parties	party	NOUN
ajrhss-1981	35	8	involved	involve	VERB
ajrhss-1981	35	9	are	be	AUX
ajrhss-1981	35	10	located	locate	VERB
ajrhss-1981	35	11	outside	outside	ADP
ajrhss-1981	35	12	the	the	DET
ajrhss-1981	35	13	territory	territory	NOUN
ajrhss-1981	35	14	of	of	ADP
ajrhss-1981	35	15	the	the	DET
ajrhss-1981	35	16	institution	institution	NOUN
ajrhss-1981	35	17	,	,	PUNCT
ajrhss-1981	35	18	complicates	complicate	VERB
ajrhss-1981	35	19	the	the	DET
ajrhss-1981	35	20	operability	operability	NOUN
ajrhss-1981	35	21	,	,	PUNCT
ajrhss-1981	35	22	reliability	reliability	NOUN
ajrhss-1981	35	23	and	and	CCONJ
ajrhss-1981	35	24	sometimes	sometimes	ADV
ajrhss-1981	35	25	correctness	correctness	NOUN
ajrhss-1981	35	26	of	of	ADP
ajrhss-1981	35	27	accounting	accounting	NOUN
ajrhss-1981	35	28	information	information	NOUN
ajrhss-1981	35	29	both	both	CCONJ
ajrhss-1981	35	30	on	on	ADP
ajrhss-1981	35	31	the	the	DET
ajrhss-1981	35	32	territory	territory	NOUN
ajrhss-1981	35	33	of	of	ADP
ajrhss-1981	35	34	the	the	DET
ajrhss-1981	35	35	country	country	NOUN
ajrhss-1981	35	36	where	where	SCONJ
ajrhss-1981	35	37	the	the	DET
ajrhss-1981	35	38	institution	institution	NOUN
ajrhss-1981	35	39	was	be	AUX
ajrhss-1981	35	40	registered	register	VERB
ajrhss-1981	35	41	and	and	CCONJ
ajrhss-1981	35	42	on	on	ADP
ajrhss-1981	35	43	the	the	DET
ajrhss-1981	35	44	territory	territory	NOUN
ajrhss-1981	35	45	of	of	ADP
ajrhss-1981	35	46	another	another	DET
ajrhss-1981	35	47	country	country	NOUN
ajrhss-1981	35	48	.	.	PUNCT
ajrhss-1981	36	1	2	2	X
ajrhss-1981	36	2	.	.	X
ajrhss-1981	36	3	the	the	DET
ajrhss-1981	36	4	possibility	possibility	NOUN
ajrhss-1981	36	5	that	that	SCONJ
ajrhss-1981	36	6	the	the	DET
ajrhss-1981	36	7	parties	party	NOUN
ajrhss-1981	36	8	involved	involve	VERB
ajrhss-1981	36	9	may	may	AUX
ajrhss-1981	36	10	be	be	AUX
ajrhss-1981	36	11	registered	register	VERB
ajrhss-1981	36	12	on	on	ADP
ajrhss-1981	36	13	the	the	DET
ajrhss-1981	36	14	territory	territory	NOUN
ajrhss-1981	36	15	of	of	ADP
ajrhss-1981	36	16	other	other	ADJ
ajrhss-1981	36	17	countries	country	NOUN
ajrhss-1981	36	18	and	and	CCONJ
ajrhss-1981	36	19	the	the	DET
ajrhss-1981	36	20	need	need	NOUN
ajrhss-1981	36	21	to	to	PART
ajrhss-1981	36	22	organize	organize	VERB
ajrhss-1981	36	23	accounting	account	VERB
ajrhss-1981	36	24	on	on	ADP
ajrhss-1981	36	25	the	the	DET
ajrhss-1981	36	26	basis	basis	NOUN
ajrhss-1981	36	27	of	of	ADP
ajrhss-1981	36	28	the	the	DET
ajrhss-1981	36	29	requirements	requirement	NOUN
ajrhss-1981	36	30	of	of	ADP
ajrhss-1981	36	31	the	the	DET
ajrhss-1981	36	32	country	country	NOUN
ajrhss-1981	36	33	of	of	ADP
ajrhss-1981	36	34	registration	registration	NOUN
ajrhss-1981	36	35	,	,	PUNCT
ajrhss-1981	36	36	and	and	CCONJ
ajrhss-1981	36	37	the	the	DET
ajrhss-1981	36	38	need	need	NOUN
ajrhss-1981	36	39	to	to	PART
ajrhss-1981	36	40	form	form	VERB
ajrhss-1981	36	41	the	the	DET
ajrhss-1981	36	42	report	report	NOUN
ajrhss-1981	36	43	as	as	ADP
ajrhss-1981	36	44	an	an	DET
ajrhss-1981	36	45	information	information	NOUN
ajrhss-1981	36	46	supply	supply	NOUN
ajrhss-1981	36	47	of	of	ADP
ajrhss-1981	36	48	internal	internal	ADJ
ajrhss-1981	36	49	audit	audit	NOUN
ajrhss-1981	36	50	.	.	PUNCT
ajrhss-1981	37	1	3	3	X
ajrhss-1981	37	2	.	.	X
ajrhss-1981	37	3	the	the	DET
ajrhss-1981	37	4	characteristics	characteristic	NOUN
ajrhss-1981	37	5	of	of	ADP
ajrhss-1981	37	6	the	the	DET
ajrhss-1981	37	7	product	product	NOUN
ajrhss-1981	37	8	offered	offer	VERB
ajrhss-1981	37	9	by	by	ADP
ajrhss-1981	37	10	the	the	DET
ajrhss-1981	37	11	enterprise	enterprise	NOUN
ajrhss-1981	37	12	,	,	PUNCT
ajrhss-1981	37	13	the	the	DET
ajrhss-1981	37	14	technology	technology	NOUN
ajrhss-1981	37	15	of	of	ADP
ajrhss-1981	37	16	its	its	PRON
ajrhss-1981	37	17	production	production	NOUN
ajrhss-1981	37	18	,	,	PUNCT
ajrhss-1981	37	19	the	the	DET
ajrhss-1981	37	20	features	feature	NOUN
ajrhss-1981	37	21	of	of	ADP
ajrhss-1981	37	22	the	the	DET
ajrhss-1981	37	23	organization	organization	NOUN
ajrhss-1981	37	24	of	of	ADP
ajrhss-1981	37	25	production	production	NOUN
ajrhss-1981	37	26	,	,	PUNCT
ajrhss-1981	37	27	the	the	DET
ajrhss-1981	37	28	specialization	specialization	NOUN
ajrhss-1981	37	29	of	of	ADP
ajrhss-1981	37	30	production	production	NOUN
ajrhss-1981	37	31	and	and	CCONJ
ajrhss-1981	37	32	the	the	DET
ajrhss-1981	37	33	features	feature	NOUN
ajrhss-1981	37	34	of	of	ADP
ajrhss-1981	37	35	the	the	DET
ajrhss-1981	37	36	formation	formation	NOUN
ajrhss-1981	37	37	of	of	ADP
ajrhss-1981	37	38	this	this	DET
ajrhss-1981	37	39	cost	cost	NOUN
ajrhss-1981	37	40	and	and	CCONJ
ajrhss-1981	37	41	income	income	NOUN
ajrhss-1981	37	42	,	,	PUNCT
ajrhss-1981	37	43	as	as	ADV
ajrhss-1981	37	44	well	well	ADV
ajrhss-1981	37	45	as	as	ADP
ajrhss-1981	37	46	their	their	PRON
ajrhss-1981	37	47	impact	impact	NOUN
ajrhss-1981	37	48	on	on	ADP
ajrhss-1981	37	49	the	the	DET
ajrhss-1981	37	50	organization	organization	NOUN
ajrhss-1981	37	51	of	of	ADP
ajrhss-1981	37	52	analytical	analytical	ADJ
ajrhss-1981	37	53	accounting	accounting	NOUN
ajrhss-1981	37	54	.	.	PUNCT
ajrhss-1981	38	1	4	4	X
ajrhss-1981	38	2	.	.	X
ajrhss-1981	38	3	the	the	DET
ajrhss-1981	38	4	fact	fact	NOUN
ajrhss-1981	38	5	that	that	SCONJ
ajrhss-1981	38	6	the	the	DET
ajrhss-1981	38	7	associated	associated	ADJ
ajrhss-1981	38	8	party	party	NOUN
ajrhss-1981	38	9	(	(	PUNCT
ajrhss-1981	38	10	an	an	DET
ajrhss-1981	38	11	enterprise	enterprise	NOUN
ajrhss-1981	38	12	carrying	carry	VERB
ajrhss-1981	38	13	out	out	ADP
ajrhss-1981	38	14	a	a	DET
ajrhss-1981	38	15	full	full	ADJ
ajrhss-1981	38	16	or	or	CCONJ
ajrhss-1981	38	17	partial	partial	ADJ
ajrhss-1981	38	18	period	period	NOUN
ajrhss-1981	38	19	of	of	ADP
ajrhss-1981	38	20	auxiliary	auxiliary	ADJ
ajrhss-1981	38	21	production	production	NOUN
ajrhss-1981	38	22	,	,	PUNCT
ajrhss-1981	38	23	production	production	NOUN
ajrhss-1981	38	24	and	and	CCONJ
ajrhss-1981	38	25	sale	sale	NOUN
ajrhss-1981	38	26	of	of	ADP
ajrhss-1981	38	27	products	product	NOUN
ajrhss-1981	38	28	,	,	PUNCT
ajrhss-1981	38	29	etc	etc	X
ajrhss-1981	38	30	.	.	X
ajrhss-1981	38	31	)	)	PUNCT
ajrhss-1981	38	32	has	have	AUX
ajrhss-1981	38	33	different	different	ADJ
ajrhss-1981	38	34	functional	functional	ADJ
ajrhss-1981	38	35	aspects	aspect	NOUN
ajrhss-1981	38	36	.	.	PUNCT
ajrhss-1981	39	1	it	it	PRON
ajrhss-1981	39	2	assumes	assume	VERB
ajrhss-1981	39	3	to	to	PART
ajrhss-1981	39	4	take	take	VERB
ajrhss-1981	39	5	into	into	ADP
ajrhss-1981	39	6	account	account	NOUN
ajrhss-1981	39	7	aspects	aspect	NOUN
ajrhss-1981	39	8	of	of	ADP
ajrhss-1981	39	9	the	the	DET
ajrhss-1981	39	10	assessment	assessment	NOUN
ajrhss-1981	39	11	of	of	ADP
ajrhss-1981	39	12	expenses	expense	NOUN
ajrhss-1981	39	13	,	,	PUNCT
ajrhss-1981	39	14	income	income	NOUN
ajrhss-1981	39	15	,	,	PUNCT
ajrhss-1981	39	16	individual	individual	ADJ
ajrhss-1981	39	17	features	feature	NOUN
ajrhss-1981	39	18	of	of	ADP
ajrhss-1981	39	19	the	the	DET
ajrhss-1981	39	20	accounting	accounting	NOUN
ajrhss-1981	39	21	of	of	ADP
ajrhss-1981	39	22	calculations	calculation	NOUN
ajrhss-1981	39	23	and	and	CCONJ
ajrhss-1981	39	24	their	their	PRON
ajrhss-1981	39	25	effectiveness	effectiveness	NOUN
ajrhss-1981	39	26	in	in	ADP
ajrhss-1981	39	27	domestic	domestic	ADJ
ajrhss-1981	39	28	economic	economic	ADJ
ajrhss-1981	39	29	operations	operation	NOUN
ajrhss-1981	39	30	.	.	PUNCT
ajrhss-1981	40	1	the	the	DET
ajrhss-1981	40	2	organization	organization	NOUN
ajrhss-1981	40	3	of	of	ADP
ajrhss-1981	40	4	the	the	DET
ajrhss-1981	40	5	internal	internal	ADJ
ajrhss-1981	40	6	audit	audit	NOUN
ajrhss-1981	40	7	service	service	NOUN
ajrhss-1981	40	8	serves	serve	VERB
ajrhss-1981	40	9	to	to	PART
ajrhss-1981	40	10	determine	determine	VERB
ajrhss-1981	40	11	the	the	DET
ajrhss-1981	40	12	effectiveness	effectiveness	NOUN
ajrhss-1981	40	13	of	of	ADP
ajrhss-1981	40	14	the	the	DET
ajrhss-1981	40	15	subject	subject	NOUN
ajrhss-1981	40	16	.	.	PUNCT
ajrhss-1981	41	1	because	because	SCONJ
ajrhss-1981	41	2	,	,	PUNCT
ajrhss-1981	41	3	the	the	DET
ajrhss-1981	41	4	internal	internal	ADJ
ajrhss-1981	41	5	audit	audit	NOUN
ajrhss-1981	41	6	service	service	NOUN
ajrhss-1981	41	7	is	be	AUX
ajrhss-1981	41	8	studying	study	VERB
ajrhss-1981	41	9	daily	daily	ADJ
ajrhss-1981	41	10	processes	process	NOUN
ajrhss-1981	41	11	and	and	CCONJ
ajrhss-1981	41	12	giving	give	VERB
ajrhss-1981	41	13	advice	advice	NOUN
ajrhss-1981	41	14	on	on	ADP
ajrhss-1981	41	15	how	how	SCONJ
ajrhss-1981	41	16	to	to	PART
ajrhss-1981	41	17	eliminate	eliminate	VERB
ajrhss-1981	41	18	shortcomings	shortcoming	NOUN
ajrhss-1981	41	19	.	.	PUNCT
ajrhss-1981	42	1	evaluation	evaluation	NOUN
ajrhss-1981	42	2	the	the	DET
ajrhss-1981	42	3	assessment	assessment	NOUN
ajrhss-1981	42	4	of	of	ADP
ajrhss-1981	42	5	the	the	DET
ajrhss-1981	42	6	importance	importance	NOUN
ajrhss-1981	42	7	of	of	ADP
ajrhss-1981	42	8	internal	internal	ADJ
ajrhss-1981	42	9	audit	audit	NOUN
ajrhss-1981	42	10	service	service	NOUN
ajrhss-1981	42	11	in	in	ADP
ajrhss-1981	42	12	sanatorium	sanatorium	NOUN
ajrhss-1981	42	13	-	-	PUNCT
ajrhss-1981	42	14	health	health	NOUN
ajrhss-1981	42	15	institutions	institution	NOUN
ajrhss-1981	42	16	has	have	VERB
ajrhss-1981	42	17	a	a	DET
ajrhss-1981	42	18	number	number	NOUN
ajrhss-1981	42	19	of	of	ADP
ajrhss-1981	42	20	features	feature	NOUN
ajrhss-1981	42	21	,	,	PUNCT
ajrhss-1981	42	22	and	and	CCONJ
ajrhss-1981	42	23	they	they	PRON
ajrhss-1981	42	24	are	be	AUX
ajrhss-1981	42	25	manifested	manifest	VERB
ajrhss-1981	42	26	in	in	ADP
ajrhss-1981	42	27	the	the	DET
ajrhss-1981	42	28	following	following	NOUN
ajrhss-1981	42	29	.	.	PUNCT
ajrhss-1981	43	1	american	american	ADJ
ajrhss-1981	43	2	journal	journal	PROPN
ajrhss-1981	43	3	of	of	ADP
ajrhss-1981	43	4	research	research	NOUN
ajrhss-1981	43	5	in	in	ADP
ajrhss-1981	43	6	humanities	humanity	NOUN
ajrhss-1981	43	7	and	and	CCONJ
ajrhss-1981	43	8	social	social	ADJ
ajrhss-1981	43	9	sciences	science	NOUN
ajrhss-1981	43	10	volume	volume	NOUN
ajrhss-1981	43	11	23	23	NUM
ajrhss-1981	43	12	april	april	PROPN
ajrhss-1981	43	13	2024	2024	NUM
ajrhss-1981	44	1	p	p	NOUN
ajrhss-1981	44	2	a	a	DET
ajrhss-1981	44	3	g	g	NOUN
ajrhss-1981	44	4	e	e	NOUN
ajrhss-1981	44	5	|	|	NOUN
ajrhss-1981	44	6	25	25	NUM
ajrhss-1981	44	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-1981	44	8	1	1	NUM
ajrhss-1981	44	9	.	.	PUNCT
ajrhss-1981	44	10	sanatorium	sanatorium	NOUN
ajrhss-1981	44	11	-	-	PUNCT
ajrhss-1981	44	12	wellness	wellness	NOUN
ajrhss-1981	44	13	assessment	assessment	NOUN
ajrhss-1981	44	14	of	of	ADP
ajrhss-1981	44	15	the	the	DET
ajrhss-1981	44	16	current	current	ADJ
ajrhss-1981	44	17	state	state	NOUN
ajrhss-1981	44	18	of	of	ADP
ajrhss-1981	44	19	the	the	DET
ajrhss-1981	44	20	institution	institution	NOUN
ajrhss-1981	44	21	.	.	PUNCT
ajrhss-1981	45	1	this	this	PRON
ajrhss-1981	45	2	ensures	ensure	VERB
ajrhss-1981	45	3	the	the	DET
ajrhss-1981	45	4	general	general	ADJ
ajrhss-1981	45	5	meeting	meeting	NOUN
ajrhss-1981	45	6	of	of	ADP
ajrhss-1981	45	7	shareholders	shareholder	NOUN
ajrhss-1981	45	8	(	(	PUNCT
ajrhss-1981	45	9	founders	founder	NOUN
ajrhss-1981	45	10	)	)	PUNCT
ajrhss-1981	45	11	and	and	CCONJ
ajrhss-1981	45	12	the	the	DET
ajrhss-1981	45	13	trust	trust	NOUN
ajrhss-1981	45	14	of	of	ADP
ajrhss-1981	45	15	the	the	DET
ajrhss-1981	45	16	supervisory	supervisory	ADJ
ajrhss-1981	45	17	board	board	NOUN
ajrhss-1981	45	18	in	in	ADP
ajrhss-1981	45	19	the	the	DET
ajrhss-1981	45	20	regulations	regulation	NOUN
ajrhss-1981	45	21	,	,	PUNCT
ajrhss-1981	45	22	established	establish	VERB
ajrhss-1981	45	23	requirements	requirement	NOUN
ajrhss-1981	45	24	,	,	PUNCT
ajrhss-1981	45	25	processes	process	NOUN
ajrhss-1981	45	26	and	and	CCONJ
ajrhss-1981	45	27	internal	internal	ADJ
ajrhss-1981	45	28	control	control	NOUN
ajrhss-1981	45	29	system	system	NOUN
ajrhss-1981	45	30	in	in	ADP
ajrhss-1981	45	31	force	force	NOUN
ajrhss-1981	45	32	under	under	ADP
ajrhss-1981	45	33	the	the	DET
ajrhss-1981	45	34	internal	internal	ADJ
ajrhss-1981	45	35	audit	audit	NOUN
ajrhss-1981	45	36	.	.	PUNCT
ajrhss-1981	46	1	current	current	ADJ
ajrhss-1981	46	2	status	status	NOUN
ajrhss-1981	46	3	assessments	assessment	NOUN
ajrhss-1981	46	4	focus	focus	VERB
ajrhss-1981	46	5	primarily	primarily	ADV
ajrhss-1981	46	6	on	on	ADP
ajrhss-1981	46	7	existing	exist	VERB
ajrhss-1981	46	8	projects	project	NOUN
ajrhss-1981	46	9	,	,	PUNCT
ajrhss-1981	46	10	agreements	agreement	NOUN
ajrhss-1981	46	11	,	,	PUNCT
ajrhss-1981	46	12	and	and	CCONJ
ajrhss-1981	46	13	processes	process	NOUN
ajrhss-1981	46	14	.	.	PUNCT
ajrhss-1981	47	1	it	it	PRON
ajrhss-1981	47	2	studies	study	VERB
ajrhss-1981	47	3	the	the	DET
ajrhss-1981	47	4	activities	activity	NOUN
ajrhss-1981	47	5	of	of	ADP
ajrhss-1981	47	6	the	the	DET
ajrhss-1981	47	7	economic	economic	ADJ
ajrhss-1981	47	8	entity	entity	NOUN
ajrhss-1981	47	9	and	and	CCONJ
ajrhss-1981	47	10	corporate	corporate	ADJ
ajrhss-1981	47	11	governance	governance	NOUN
ajrhss-1981	47	12	issues	issue	NOUN
ajrhss-1981	47	13	based	base	VERB
ajrhss-1981	47	14	on	on	ADP
ajrhss-1981	47	15	the	the	DET
ajrhss-1981	47	16	specific	specific	ADJ
ajrhss-1981	47	17	methodology	methodology	NOUN
ajrhss-1981	47	18	and	and	CCONJ
ajrhss-1981	47	19	applied	apply	VERB
ajrhss-1981	47	20	dishes	dish	NOUN
ajrhss-1981	47	21	of	of	ADP
ajrhss-1981	47	22	the	the	DET
ajrhss-1981	47	23	internal	internal	ADJ
ajrhss-1981	47	24	audit	audit	NOUN
ajrhss-1981	47	25	service	service	NOUN
ajrhss-1981	47	26	.	.	PUNCT
ajrhss-1981	48	1	2	2	X
ajrhss-1981	48	2	.	.	X
ajrhss-1981	48	3	sanatorium	sanatorium	NOUN
ajrhss-1981	48	4	-	-	PUNCT
ajrhss-1981	48	5	improving	improve	VERB
ajrhss-1981	48	6	the	the	DET
ajrhss-1981	48	7	efficiency	efficiency	NOUN
ajrhss-1981	48	8	of	of	ADP
ajrhss-1981	48	9	the	the	DET
ajrhss-1981	48	10	institution	institution	NOUN
ajrhss-1981	48	11	's	's	PART
ajrhss-1981	48	12	activities	activity	NOUN
ajrhss-1981	48	13	.	.	PUNCT
ajrhss-1981	49	1	based	base	VERB
ajrhss-1981	49	2	on	on	ADP
ajrhss-1981	49	3	the	the	DET
ajrhss-1981	49	4	proposals	proposal	NOUN
ajrhss-1981	49	5	and	and	CCONJ
ajrhss-1981	49	6	recommendations	recommendation	NOUN
ajrhss-1981	49	7	developed	develop	VERB
ajrhss-1981	49	8	by	by	ADP
ajrhss-1981	49	9	the	the	DET
ajrhss-1981	49	10	internal	internal	ADJ
ajrhss-1981	49	11	audit	audit	NOUN
ajrhss-1981	49	12	service	service	NOUN
ajrhss-1981	49	13	,	,	PUNCT
ajrhss-1981	49	14	it	it	PRON
ajrhss-1981	49	15	helps	help	VERB
ajrhss-1981	49	16	to	to	PART
ajrhss-1981	49	17	determine	determine	VERB
ajrhss-1981	49	18	the	the	DET
ajrhss-1981	49	19	possibilities	possibility	NOUN
ajrhss-1981	49	20	of	of	ADP
ajrhss-1981	49	21	saving	save	VERB
ajrhss-1981	49	22	resources	resource	NOUN
ajrhss-1981	49	23	by	by	ADP
ajrhss-1981	49	24	further	far	ADV
ajrhss-1981	49	25	developing	develop	VERB
ajrhss-1981	49	26	the	the	DET
ajrhss-1981	49	27	activities	activity	NOUN
ajrhss-1981	49	28	of	of	ADP
ajrhss-1981	49	29	the	the	DET
ajrhss-1981	49	30	economic	economic	ADJ
ajrhss-1981	49	31	entity	entity	NOUN
ajrhss-1981	49	32	,	,	PUNCT
ajrhss-1981	49	33	increasing	increase	VERB
ajrhss-1981	49	34	its	its	PRON
ajrhss-1981	49	35	efficiency	efficiency	NOUN
ajrhss-1981	49	36	.	.	PUNCT
ajrhss-1981	50	1	3	3	X
ajrhss-1981	50	2	.	.	X
ajrhss-1981	50	3	development	development	NOUN
ajrhss-1981	50	4	of	of	ADP
ajrhss-1981	50	5	the	the	DET
ajrhss-1981	50	6	goals	goal	NOUN
ajrhss-1981	50	7	and	and	CCONJ
ajrhss-1981	50	8	objectives	objective	NOUN
ajrhss-1981	50	9	of	of	ADP
ajrhss-1981	50	10	internal	internal	ADJ
ajrhss-1981	50	11	audit	audit	NOUN
ajrhss-1981	50	12	.	.	PUNCT
ajrhss-1981	51	1	the	the	DET
ajrhss-1981	51	2	implementation	implementation	NOUN
ajrhss-1981	51	3	of	of	ADP
ajrhss-1981	51	4	the	the	DET
ajrhss-1981	51	5	internal	internal	ADJ
ajrhss-1981	51	6	audit	audit	NOUN
ajrhss-1981	51	7	service	service	NOUN
ajrhss-1981	51	8	,	,	PUNCT
ajrhss-1981	51	9	taking	take	VERB
ajrhss-1981	51	10	into	into	ADP
ajrhss-1981	51	11	account	account	NOUN
ajrhss-1981	51	12	future	future	ADJ
ajrhss-1981	51	13	risks	risk	NOUN
ajrhss-1981	51	14	,	,	PUNCT
ajrhss-1981	51	15	assesses	assess	VERB
ajrhss-1981	51	16	the	the	DET
ajrhss-1981	51	17	financial	financial	ADJ
ajrhss-1981	51	18	condition	condition	NOUN
ajrhss-1981	51	19	of	of	ADP
ajrhss-1981	51	20	the	the	DET
ajrhss-1981	51	21	economic	economic	ADJ
ajrhss-1981	51	22	entity	entity	NOUN
ajrhss-1981	51	23	and	and	CCONJ
ajrhss-1981	51	24	determines	determine	VERB
ajrhss-1981	51	25	the	the	DET
ajrhss-1981	51	26	management	management	NOUN
ajrhss-1981	51	27	strategy	strategy	NOUN
ajrhss-1981	51	28	.	.	PUNCT
ajrhss-1981	52	1	the	the	DET
ajrhss-1981	52	2	main	main	ADJ
ajrhss-1981	52	3	focus	focus	NOUN
ajrhss-1981	52	4	in	in	ADP
ajrhss-1981	52	5	this	this	PRON
ajrhss-1981	52	6	is	be	AUX
ajrhss-1981	52	7	on	on	ADP
ajrhss-1981	52	8	the	the	DET
ajrhss-1981	52	9	reliability	reliability	NOUN
ajrhss-1981	52	10	of	of	ADP
ajrhss-1981	52	11	the	the	DET
ajrhss-1981	52	12	information	information	NOUN
ajrhss-1981	52	13	provided	provide	VERB
ajrhss-1981	52	14	to	to	ADP
ajrhss-1981	52	15	the	the	DET
ajrhss-1981	52	16	management	management	NOUN
ajrhss-1981	52	17	and	and	CCONJ
ajrhss-1981	52	18	the	the	DET
ajrhss-1981	52	19	fact	fact	NOUN
ajrhss-1981	52	20	that	that	SCONJ
ajrhss-1981	52	21	it	it	PRON
ajrhss-1981	52	22	is	be	AUX
ajrhss-1981	52	23	obtained	obtain	VERB
ajrhss-1981	52	24	from	from	ADP
ajrhss-1981	52	25	specific	specific	ADJ
ajrhss-1981	52	26	sources	source	NOUN
ajrhss-1981	52	27	.	.	PUNCT
ajrhss-1981	53	1	the	the	DET
ajrhss-1981	53	2	effectiveness	effectiveness	NOUN
ajrhss-1981	53	3	of	of	ADP
ajrhss-1981	53	4	the	the	DET
ajrhss-1981	53	5	internal	internal	ADJ
ajrhss-1981	53	6	audit	audit	NOUN
ajrhss-1981	53	7	service	service	NOUN
ajrhss-1981	53	8	depends	depend	VERB
ajrhss-1981	53	9	on	on	ADP
ajrhss-1981	53	10	the	the	DET
ajrhss-1981	53	11	fulfillment	fulfillment	NOUN
ajrhss-1981	53	12	of	of	ADP
ajrhss-1981	53	13	the	the	DET
ajrhss-1981	53	14	requirements	requirement	NOUN
ajrhss-1981	53	15	of	of	ADP
ajrhss-1981	53	16	the	the	DET
ajrhss-1981	53	17	adopted	adopt	VERB
ajrhss-1981	53	18	regulatory	regulatory	ADJ
ajrhss-1981	53	19	documents	document	NOUN
ajrhss-1981	53	20	.	.	PUNCT
ajrhss-1981	54	1	each	each	DET
ajrhss-1981	54	2	economic	economic	ADJ
ajrhss-1981	54	3	entity	entity	NOUN
ajrhss-1981	54	4	must	must	AUX
ajrhss-1981	54	5	independently	independently	ADV
ajrhss-1981	54	6	determine	determine	VERB
ajrhss-1981	54	7	the	the	DET
ajrhss-1981	54	8	system	system	NOUN
ajrhss-1981	54	9	of	of	ADP
ajrhss-1981	54	10	indicators	indicator	NOUN
ajrhss-1981	54	11	that	that	PRON
ajrhss-1981	54	12	determine	determine	VERB
ajrhss-1981	54	13	the	the	DET
ajrhss-1981	54	14	effectiveness	effectiveness	NOUN
ajrhss-1981	54	15	of	of	ADP
ajrhss-1981	54	16	the	the	DET
ajrhss-1981	54	17	internal	internal	ADJ
ajrhss-1981	54	18	audit	audit	NOUN
ajrhss-1981	54	19	service	service	NOUN
ajrhss-1981	54	20	,	,	PUNCT
ajrhss-1981	54	21	having	have	VERB
ajrhss-1981	54	22	developed	develop	VERB
ajrhss-1981	54	23	calculations	calculation	NOUN
ajrhss-1981	54	24	and	and	CCONJ
ajrhss-1981	54	25	evaluation	evaluation	NOUN
ajrhss-1981	54	26	dishes	dish	NOUN
ajrhss-1981	54	27	of	of	ADP
ajrhss-1981	54	28	the	the	DET
ajrhss-1981	54	29	main	main	ADJ
ajrhss-1981	54	30	indicators	indicator	NOUN
ajrhss-1981	54	31	in	in	ADP
ajrhss-1981	54	32	order	order	NOUN
ajrhss-1981	54	33	to	to	PART
ajrhss-1981	54	34	obtain	obtain	VERB
ajrhss-1981	54	35	an	an	DET
ajrhss-1981	54	36	objective	objective	ADJ
ajrhss-1981	54	37	assessment	assessment	NOUN
ajrhss-1981	54	38	of	of	ADP
ajrhss-1981	54	39	the	the	DET
ajrhss-1981	54	40	internal	internal	ADJ
ajrhss-1981	54	41	audit	audit	NOUN
ajrhss-1981	54	42	service	service	NOUN
ajrhss-1981	54	43	.	.	PUNCT
ajrhss-1981	55	1	quality	quality	NOUN
ajrhss-1981	55	2	criteria	criterion	NOUN
ajrhss-1981	55	3	for	for	ADP
ajrhss-1981	55	4	assessing	assess	VERB
ajrhss-1981	55	5	the	the	DET
ajrhss-1981	55	6	activities	activity	NOUN
ajrhss-1981	55	7	of	of	ADP
ajrhss-1981	55	8	sanatorium	sanatorium	NOUN
ajrhss-1981	55	9	-	-	PUNCT
ajrhss-1981	55	10	wellness	wellness	NOUN
ajrhss-1981	55	11	institutions	institution	NOUN
ajrhss-1981	55	12	are	be	AUX
ajrhss-1981	55	13	used	use	VERB
ajrhss-1981	55	14	a	a	DET
ajrhss-1981	55	15	lot	lot	NOUN
ajrhss-1981	55	16	in	in	ADP
ajrhss-1981	55	17	practice	practice	NOUN
ajrhss-1981	55	18	.	.	PUNCT
ajrhss-1981	56	1	however	however	ADV
ajrhss-1981	56	2	,	,	PUNCT
ajrhss-1981	56	3	the	the	DET
ajrhss-1981	56	4	specific	specific	ADJ
ajrhss-1981	56	5	criteria	criterion	NOUN
ajrhss-1981	56	6	of	of	ADP
ajrhss-1981	56	7	the	the	DET
ajrhss-1981	56	8	internal	internal	ADJ
ajrhss-1981	56	9	audit	audit	NOUN
ajrhss-1981	56	10	service	service	NOUN
ajrhss-1981	56	11	are	be	AUX
ajrhss-1981	56	12	not	not	PART
ajrhss-1981	56	13	formulated	formulate	VERB
ajrhss-1981	56	14	,	,	PUNCT
ajrhss-1981	56	15	while	while	SCONJ
ajrhss-1981	56	16	their	their	PRON
ajrhss-1981	56	17	results	result	NOUN
ajrhss-1981	56	18	are	be	AUX
ajrhss-1981	56	19	practically	practically	ADV
ajrhss-1981	56	20	not	not	PART
ajrhss-1981	56	21	used	use	VERB
ajrhss-1981	56	22	in	in	ADP
ajrhss-1981	56	23	practice	practice	NOUN
ajrhss-1981	56	24	for	for	ADP
ajrhss-1981	56	25	the	the	DET
ajrhss-1981	56	26	purpose	purpose	NOUN
ajrhss-1981	56	27	of	of	ADP
ajrhss-1981	56	28	improving	improve	VERB
ajrhss-1981	56	29	the	the	DET
ajrhss-1981	56	30	internal	internal	ADJ
ajrhss-1981	56	31	audit	audit	NOUN
ajrhss-1981	56	32	service	service	NOUN
ajrhss-1981	56	33	.	.	PUNCT
ajrhss-1981	57	1	let	let	VERB
ajrhss-1981	57	2	us	we	PRON
ajrhss-1981	57	3	cite	cite	VERB
ajrhss-1981	57	4	some	some	DET
ajrhss-1981	57	5	indicators	indicator	NOUN
ajrhss-1981	57	6	that	that	PRON
ajrhss-1981	57	7	can	can	AUX
ajrhss-1981	57	8	be	be	AUX
ajrhss-1981	57	9	applied	apply	VERB
ajrhss-1981	57	10	to	to	PART
ajrhss-1981	57	11	quantitatively	quantitatively	ADV
ajrhss-1981	57	12	assess	assess	VERB
ajrhss-1981	57	13	the	the	DET
ajrhss-1981	57	14	effectiveness	effectiveness	NOUN
ajrhss-1981	57	15	of	of	ADP
ajrhss-1981	57	16	the	the	DET
ajrhss-1981	57	17	internal	internal	ADJ
ajrhss-1981	57	18	audit	audit	NOUN
ajrhss-1981	57	19	service	service	NOUN
ajrhss-1981	57	20	:	:	PUNCT
ajrhss-1981	57	21	the	the	DET
ajrhss-1981	57	22	amount	amount	NOUN
ajrhss-1981	57	23	of	of	ADP
ajrhss-1981	57	24	the	the	DET
ajrhss-1981	57	25	results	result	NOUN
ajrhss-1981	57	26	of	of	ADP
ajrhss-1981	57	27	the	the	DET
ajrhss-1981	57	28	completed	complete	VERB
ajrhss-1981	57	29	audit	audit	NOUN
ajrhss-1981	57	30	,	,	PUNCT
ajrhss-1981	57	31	which	which	PRON
ajrhss-1981	57	32	is	be	AUX
ajrhss-1981	57	33	presented	present	VERB
ajrhss-1981	57	34	according	accord	VERB
ajrhss-1981	57	35	to	to	ADP
ajrhss-1981	57	36	the	the	DET
ajrhss-1981	57	37	plan	plan	NOUN
ajrhss-1981	57	38	approved	approve	VERB
ajrhss-1981	57	39	by	by	ADP
ajrhss-1981	57	40	the	the	DET
ajrhss-1981	57	41	management	management	NOUN
ajrhss-1981	57	42	of	of	ADP
ajrhss-1981	57	43	the	the	DET
ajrhss-1981	57	44	society	society	NOUN
ajrhss-1981	57	45	;	;	PUNCT
ajrhss-1981	57	46	the	the	DET
ajrhss-1981	57	47	number	number	NOUN
ajrhss-1981	57	48	of	of	ADP
ajrhss-1981	57	49	audits	audits	NOUN
ajrhss-1981	57	50	conducted	conduct	VERB
ajrhss-1981	57	51	by	by	ADP
ajrhss-1981	57	52	each	each	DET
ajrhss-1981	57	53	auditor	auditor	NOUN
ajrhss-1981	57	54	during	during	ADP
ajrhss-1981	57	55	the	the	DET
ajrhss-1981	57	56	period	period	NOUN
ajrhss-1981	57	57	;	;	PUNCT
ajrhss-1981	57	58	the	the	DET
ajrhss-1981	57	59	number	number	NOUN
ajrhss-1981	57	60	of	of	ADP
ajrhss-1981	57	61	audits	audits	NOUN
ajrhss-1981	57	62	conducted	conduct	VERB
ajrhss-1981	57	63	according	accord	VERB
ajrhss-1981	57	64	to	to	ADP
ajrhss-1981	57	65	the	the	DET
ajrhss-1981	57	66	budget	budget	NOUN
ajrhss-1981	57	67	;	;	PUNCT
ajrhss-1981	57	68	percentage	percentage	NOUN
ajrhss-1981	57	69	of	of	ADP
ajrhss-1981	57	70	audited	audit	VERB
ajrhss-1981	57	71	recommendations	recommendation	NOUN
ajrhss-1981	57	72	performed	perform	VERB
ajrhss-1981	57	73	;	;	PUNCT
ajrhss-1981	57	74	the	the	DET
ajrhss-1981	57	75	amount	amount	NOUN
ajrhss-1981	57	76	of	of	ADP
ajrhss-1981	57	77	repeated	repeat	VERB
ajrhss-1981	57	78	audit	audit	NOUN
ajrhss-1981	57	79	recommendations	recommendation	NOUN
ajrhss-1981	57	80	;	;	PUNCT
ajrhss-1981	57	81	-direct	-direct	NOUN
ajrhss-1981	57	82	cost	cost	NOUN
ajrhss-1981	57	83	reduction	reduction	NOUN
ajrhss-1981	57	84	(	(	PUNCT
ajrhss-1981	57	85	savings)as	savings)as	VERB
ajrhss-1981	57	86	a	a	DET
ajrhss-1981	57	87	result	result	NOUN
ajrhss-1981	57	88	of	of	ADP
ajrhss-1981	57	89	the	the	DET
ajrhss-1981	57	90	implementation	implementation	NOUN
ajrhss-1981	57	91	of	of	ADP
ajrhss-1981	57	92	audit	audit	NOUN
ajrhss-1981	57	93	recommendations	recommendation	NOUN
ajrhss-1981	57	94	;	;	PUNCT
ajrhss-1981	57	95	the	the	DET
ajrhss-1981	57	96	degree	degree	NOUN
ajrhss-1981	57	97	of	of	ADP
ajrhss-1981	57	98	satisfaction	satisfaction	NOUN
ajrhss-1981	57	99	of	of	ADP
ajrhss-1981	57	100	audit	audit	NOUN
ajrhss-1981	57	101	customers	customer	NOUN
ajrhss-1981	57	102	(	(	PUNCT
ajrhss-1981	57	103	customers	customer	NOUN
ajrhss-1981	57	104	)	)	PUNCT
ajrhss-1981	57	105	.	.	PUNCT
ajrhss-1981	58	1	there	there	PRON
ajrhss-1981	58	2	should	should	AUX
ajrhss-1981	58	3	be	be	AUX
ajrhss-1981	58	4	a	a	DET
ajrhss-1981	58	5	program	program	NOUN
ajrhss-1981	58	6	to	to	PART
ajrhss-1981	58	7	improve	improve	VERB
ajrhss-1981	58	8	the	the	DET
ajrhss-1981	58	9	quality	quality	NOUN
ajrhss-1981	58	10	of	of	ADP
ajrhss-1981	58	11	its	its	PRON
ajrhss-1981	58	12	work	work	NOUN
ajrhss-1981	58	13	along	along	ADP
ajrhss-1981	58	14	with	with	ADP
ajrhss-1981	58	15	the	the	DET
ajrhss-1981	58	16	process	process	NOUN
ajrhss-1981	58	17	of	of	ADP
ajrhss-1981	58	18	periodic	periodic	ADJ
ajrhss-1981	58	19	assessment	assessment	NOUN
ajrhss-1981	58	20	of	of	ADP
ajrhss-1981	58	21	the	the	DET
ajrhss-1981	58	22	effectiveness	effectiveness	NOUN
ajrhss-1981	58	23	of	of	ADP
ajrhss-1981	58	24	the	the	DET
ajrhss-1981	58	25	internal	internal	ADJ
ajrhss-1981	58	26	audit	audit	NOUN
ajrhss-1981	58	27	service	service	NOUN
ajrhss-1981	58	28	.	.	PUNCT
ajrhss-1981	59	1	the	the	DET
ajrhss-1981	59	2	following	following	NOUN
ajrhss-1981	59	3	will	will	AUX
ajrhss-1981	59	4	be	be	AUX
ajrhss-1981	59	5	included	include	VERB
ajrhss-1981	59	6	in	in	ADP
ajrhss-1981	59	7	the	the	DET
ajrhss-1981	59	8	list	list	NOUN
ajrhss-1981	59	9	of	of	ADP
ajrhss-1981	59	10	activities	activity	NOUN
ajrhss-1981	59	11	carried	carry	VERB
ajrhss-1981	59	12	out	out	ADP
ajrhss-1981	59	13	within	within	ADP
ajrhss-1981	59	14	the	the	DET
ajrhss-1981	59	15	framework	framework	NOUN
ajrhss-1981	59	16	of	of	ADP
ajrhss-1981	59	17	this	this	DET
ajrhss-1981	59	18	program	program	NOUN
ajrhss-1981	59	19	:	:	PUNCT
ajrhss-1981	59	20	current	current	ADJ
ajrhss-1981	59	21	control	control	NOUN
ajrhss-1981	59	22	(	(	PUNCT
ajrhss-1981	59	23	monitoring	monitoring	NOUN
ajrhss-1981	59	24	)	)	PUNCT
ajrhss-1981	59	25	of	of	ADP
ajrhss-1981	59	26	internal	internal	ADJ
ajrhss-1981	59	27	audit	audit	NOUN
ajrhss-1981	59	28	quality	quality	NOUN
ajrhss-1981	59	29	.	.	PUNCT
ajrhss-1981	60	1	such	such	ADJ
ajrhss-1981	60	2	control	control	NOUN
ajrhss-1981	60	3	is	be	AUX
ajrhss-1981	60	4	carried	carry	VERB
ajrhss-1981	60	5	out	out	ADP
ajrhss-1981	60	6	by	by	ADP
ajrhss-1981	60	7	the	the	DET
ajrhss-1981	60	8	head	head	NOUN
ajrhss-1981	60	9	of	of	ADP
ajrhss-1981	60	10	the	the	DET
ajrhss-1981	60	11	internal	internal	ADJ
ajrhss-1981	60	12	audit	audit	NOUN
ajrhss-1981	60	13	service	service	NOUN
ajrhss-1981	60	14	and	and	CCONJ
ajrhss-1981	60	15	managers	manager	NOUN
ajrhss-1981	60	16	in	in	ADP
ajrhss-1981	60	17	the	the	DET
ajrhss-1981	60	18	process	process	NOUN
ajrhss-1981	60	19	of	of	ADP
ajrhss-1981	60	20	conducting	conduct	VERB
ajrhss-1981	60	21	an	an	DET
ajrhss-1981	60	22	audit	audit	NOUN
ajrhss-1981	60	23	.	.	PUNCT
ajrhss-1981	61	1	monitoring	monitoring	NOUN
ajrhss-1981	61	2	is	be	AUX
ajrhss-1981	61	3	aimed	aim	VERB
ajrhss-1981	61	4	at	at	ADP
ajrhss-1981	61	5	compliance	compliance	NOUN
ajrhss-1981	61	6	of	of	ADP
ajrhss-1981	61	7	the	the	DET
ajrhss-1981	61	8	activities	activity	NOUN
ajrhss-1981	61	9	of	of	ADP
ajrhss-1981	61	10	internal	internal	ADJ
ajrhss-1981	61	11	auditors	auditor	NOUN
ajrhss-1981	61	12	with	with	ADP
ajrhss-1981	61	13	the	the	DET
ajrhss-1981	61	14	process	process	NOUN
ajrhss-1981	61	15	and	and	CCONJ
ajrhss-1981	61	16	regulations	regulation	NOUN
ajrhss-1981	61	17	of	of	ADP
ajrhss-1981	61	18	the	the	DET
ajrhss-1981	61	19	enterprise	enterprise	NOUN
ajrhss-1981	61	20	and	and	CCONJ
ajrhss-1981	61	21	internal	internal	ADJ
ajrhss-1981	61	22	audit	audit	NOUN
ajrhss-1981	61	23	service	service	NOUN
ajrhss-1981	61	24	.	.	PUNCT
ajrhss-1981	62	1	it	it	PRON
ajrhss-1981	62	2	also	also	ADV
ajrhss-1981	62	3	allows	allow	VERB
ajrhss-1981	62	4	the	the	DET
ajrhss-1981	62	5	head	head	NOUN
ajrhss-1981	62	6	of	of	ADP
ajrhss-1981	62	7	the	the	DET
ajrhss-1981	62	8	internal	internal	ADJ
ajrhss-1981	62	9	audit	audit	NOUN
ajrhss-1981	62	10	service	service	NOUN
ajrhss-1981	62	11	to	to	PART
ajrhss-1981	62	12	make	make	VERB
ajrhss-1981	62	13	sure	sure	ADJ
ajrhss-1981	62	14	that	that	SCONJ
ajrhss-1981	62	15	auditors	auditor	NOUN
ajrhss-1981	62	16	carry	carry	VERB
ajrhss-1981	62	17	out	out	ADP
ajrhss-1981	62	18	the	the	DET
ajrhss-1981	62	19	audit	audit	NOUN
ajrhss-1981	62	20	assignment	assignment	NOUN
ajrhss-1981	62	21	at	at	ADP
ajrhss-1981	62	22	the	the	DET
ajrhss-1981	62	23	required	required	ADJ
ajrhss-1981	62	24	level	level	NOUN
ajrhss-1981	62	25	;	;	PUNCT
ajrhss-1981	62	26	an	an	DET
ajrhss-1981	62	27	internal	internal	ADJ
ajrhss-1981	62	28	assessment	assessment	NOUN
ajrhss-1981	62	29	dish	dish	NOUN
ajrhss-1981	62	30	held	hold	VERB
ajrhss-1981	62	31	at	at	ADP
ajrhss-1981	62	32	least	least	ADJ
ajrhss-1981	62	33	once	once	ADV
ajrhss-1981	62	34	a	a	DET
ajrhss-1981	62	35	year	year	NOUN
ajrhss-1981	62	36	by	by	ADP
ajrhss-1981	62	37	the	the	DET
ajrhss-1981	62	38	chief	chief	NOUN
ajrhss-1981	62	39	and	and	CCONJ
ajrhss-1981	62	40	managers	manager	NOUN
ajrhss-1981	62	41	of	of	ADP
ajrhss-1981	62	42	the	the	DET
ajrhss-1981	62	43	internal	internal	ADJ
ajrhss-1981	62	44	audit	audit	NOUN
ajrhss-1981	62	45	service	service	NOUN
ajrhss-1981	62	46	.	.	PUNCT
ajrhss-1981	63	1	their	their	PRON
ajrhss-1981	63	2	goal	goal	NOUN
ajrhss-1981	63	3	is	be	AUX
ajrhss-1981	63	4	to	to	PART
ajrhss-1981	63	5	identify	identify	VERB
ajrhss-1981	63	6	reserves	reserve	NOUN
ajrhss-1981	63	7	for	for	ADP
ajrhss-1981	63	8	improving	improve	VERB
ajrhss-1981	63	9	the	the	DET
ajrhss-1981	63	10	activities	activity	NOUN
ajrhss-1981	63	11	of	of	ADP
ajrhss-1981	63	12	each	each	DET
ajrhss-1981	63	13	internal	internal	ADJ
ajrhss-1981	63	14	auditor	auditor	NOUN
ajrhss-1981	63	15	and	and	CCONJ
ajrhss-1981	63	16	,	,	PUNCT
ajrhss-1981	63	17	in	in	ADP
ajrhss-1981	63	18	general	general	ADJ
ajrhss-1981	63	19	,	,	PUNCT
ajrhss-1981	63	20	the	the	DET
ajrhss-1981	63	21	service	service	NOUN
ajrhss-1981	63	22	with	with	ADP
ajrhss-1981	63	23	their	their	PRON
ajrhss-1981	63	24	own	own	ADJ
ajrhss-1981	63	25	forces	force	NOUN
ajrhss-1981	63	26	;	;	PUNCT
ajrhss-1981	63	27	external	external	ADJ
ajrhss-1981	63	28	assessment	assessment	NOUN
ajrhss-1981	63	29	,	,	PUNCT
ajrhss-1981	63	30	which	which	PRON
ajrhss-1981	63	31	is	be	AUX
ajrhss-1981	63	32	carried	carry	VERB
ajrhss-1981	63	33	out	out	ADP
ajrhss-1981	63	34	at	at	ADV
ajrhss-1981	63	35	least	least	ADJ
ajrhss-1981	63	36	once	once	ADV
ajrhss-1981	63	37	every	every	DET
ajrhss-1981	63	38	5	5	NUM
ajrhss-1981	63	39	years	year	NOUN
ajrhss-1981	63	40	.	.	PUNCT
ajrhss-1981	64	1	this	this	PRON
ajrhss-1981	64	2	is	be	AUX
ajrhss-1981	64	3	done	do	VERB
ajrhss-1981	64	4	by	by	ADP
ajrhss-1981	64	5	external	external	ADJ
ajrhss-1981	64	6	counting	counting	ADJ
ajrhss-1981	64	7	american	american	ADJ
ajrhss-1981	64	8	journal	journal	PROPN
ajrhss-1981	64	9	of	of	ADP
ajrhss-1981	64	10	research	research	NOUN
ajrhss-1981	64	11	in	in	ADP
ajrhss-1981	64	12	humanities	humanity	NOUN
ajrhss-1981	64	13	and	and	CCONJ
ajrhss-1981	64	14	social	social	ADJ
ajrhss-1981	64	15	sciences	science	NOUN
ajrhss-1981	64	16	volume	volume	NOUN
ajrhss-1981	64	17	23	23	NUM
ajrhss-1981	64	18	april	april	PROPN
ajrhss-1981	64	19	2024	2024	NUM
ajrhss-1981	65	1	p	p	NOUN
ajrhss-1981	65	2	a	a	DET
ajrhss-1981	65	3	g	g	NOUN
ajrhss-1981	65	4	e	e	NOUN
ajrhss-1981	65	5	|	|	ADV
ajrhss-1981	65	6	26	26	NUM
ajrhss-1981	65	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-1981	65	8	structures	structure	NOUN
ajrhss-1981	65	9	in	in	ADP
ajrhss-1981	65	10	relation	relation	NOUN
ajrhss-1981	65	11	to	to	ADP
ajrhss-1981	65	12	the	the	DET
ajrhss-1981	65	13	internal	internal	ADJ
ajrhss-1981	65	14	audit	audit	NOUN
ajrhss-1981	65	15	service	service	NOUN
ajrhss-1981	65	16	.	.	PUNCT
ajrhss-1981	66	1	the	the	DET
ajrhss-1981	66	2	internal	internal	ADJ
ajrhss-1981	66	3	audit	audit	NOUN
ajrhss-1981	66	4	service	service	NOUN
ajrhss-1981	66	5	is	be	AUX
ajrhss-1981	66	6	engaged	engage	VERB
ajrhss-1981	66	7	in	in	ADP
ajrhss-1981	66	8	the	the	DET
ajrhss-1981	66	9	implementation	implementation	NOUN
ajrhss-1981	66	10	of	of	ADP
ajrhss-1981	66	11	one	one	NUM
ajrhss-1981	66	12	of	of	ADP
ajrhss-1981	66	13	the	the	DET
ajrhss-1981	66	14	strategic	strategic	ADJ
ajrhss-1981	66	15	goals	goal	NOUN
ajrhss-1981	66	16	of	of	ADP
ajrhss-1981	66	17	the	the	DET
ajrhss-1981	66	18	enterprise	enterprise	NOUN
ajrhss-1981	66	19	.	.	PUNCT
ajrhss-1981	67	1	control	control	NOUN
ajrhss-1981	67	2	indicators	indicator	NOUN
ajrhss-1981	67	3	are	be	AUX
ajrhss-1981	67	4	necessary	necessary	ADJ
ajrhss-1981	67	5	to	to	PART
ajrhss-1981	67	6	determine	determine	VERB
ajrhss-1981	67	7	whether	whether	SCONJ
ajrhss-1981	67	8	the	the	DET
ajrhss-1981	67	9	strategy	strategy	NOUN
ajrhss-1981	67	10	is	be	AUX
ajrhss-1981	67	11	being	be	AUX
ajrhss-1981	67	12	implemented	implement	VERB
ajrhss-1981	67	13	correctly	correctly	ADV
ajrhss-1981	67	14	,	,	PUNCT
ajrhss-1981	67	15	to	to	PART
ajrhss-1981	67	16	make	make	VERB
ajrhss-1981	67	17	the	the	DET
ajrhss-1981	67	18	contribution	contribution	NOUN
ajrhss-1981	67	19	of	of	ADP
ajrhss-1981	67	20	the	the	DET
ajrhss-1981	67	21	internal	internal	ADJ
ajrhss-1981	67	22	audit	audit	NOUN
ajrhss-1981	67	23	service	service	NOUN
ajrhss-1981	67	24	to	to	ADP
ajrhss-1981	67	25	the	the	DET
ajrhss-1981	67	26	overall	overall	ADJ
ajrhss-1981	67	27	financial	financial	ADJ
ajrhss-1981	67	28	results	result	NOUN
ajrhss-1981	67	29	of	of	ADP
ajrhss-1981	67	30	the	the	DET
ajrhss-1981	67	31	enterprise	enterprise	NOUN
ajrhss-1981	67	32	visible	visible	ADJ
ajrhss-1981	67	33	,	,	PUNCT
ajrhss-1981	67	34	as	as	ADV
ajrhss-1981	67	35	well	well	ADV
ajrhss-1981	67	36	as	as	ADP
ajrhss-1981	67	37	to	to	PART
ajrhss-1981	67	38	assess	assess	VERB
ajrhss-1981	67	39	the	the	DET
ajrhss-1981	67	40	capabilities	capability	NOUN
ajrhss-1981	67	41	of	of	ADP
ajrhss-1981	67	42	each	each	DET
ajrhss-1981	67	43	employee	employee	NOUN
ajrhss-1981	67	44	.	.	PUNCT
ajrhss-1981	68	1	therefore	therefore	ADV
ajrhss-1981	68	2	,	,	PUNCT
ajrhss-1981	68	3	in	in	ADP
ajrhss-1981	68	4	achieving	achieve	VERB
ajrhss-1981	68	5	the	the	DET
ajrhss-1981	68	6	set	set	NOUN
ajrhss-1981	68	7	goal	goal	NOUN
ajrhss-1981	68	8	,	,	PUNCT
ajrhss-1981	68	9	it	it	PRON
ajrhss-1981	68	10	is	be	AUX
ajrhss-1981	68	11	advisable	advisable	ADJ
ajrhss-1981	68	12	to	to	PART
ajrhss-1981	68	13	use	use	VERB
ajrhss-1981	68	14	a	a	DET
ajrhss-1981	68	15	system	system	NOUN
ajrhss-1981	68	16	of	of	ADP
ajrhss-1981	68	17	coordinating	coordinate	VERB
ajrhss-1981	68	18	indicators	indicator	NOUN
ajrhss-1981	68	19	to	to	PART
ajrhss-1981	68	20	assess	assess	VERB
ajrhss-1981	68	21	the	the	DET
ajrhss-1981	68	22	effectiveness	effectiveness	NOUN
ajrhss-1981	68	23	of	of	ADP
ajrhss-1981	68	24	the	the	DET
ajrhss-1981	68	25	activities	activity	NOUN
ajrhss-1981	68	26	of	of	ADP
ajrhss-1981	68	27	the	the	DET
ajrhss-1981	68	28	internal	internal	ADJ
ajrhss-1981	68	29	audit	audit	NOUN
ajrhss-1981	68	30	service	service	NOUN
ajrhss-1981	68	31	.	.	PUNCT
ajrhss-1981	69	1	conclusion	conclusion	NOUN
ajrhss-1981	69	2	the	the	DET
ajrhss-1981	69	3	conclusion	conclusion	NOUN
ajrhss-1981	69	4	is	be	AUX
ajrhss-1981	69	5	that	that	SCONJ
ajrhss-1981	69	6	for	for	ADP
ajrhss-1981	69	7	the	the	DET
ajrhss-1981	69	8	effective	effective	ADJ
ajrhss-1981	69	9	organization	organization	NOUN
ajrhss-1981	69	10	of	of	ADP
ajrhss-1981	69	11	the	the	DET
ajrhss-1981	69	12	internal	internal	ADJ
ajrhss-1981	69	13	audit	audit	NOUN
ajrhss-1981	69	14	service	service	NOUN
ajrhss-1981	69	15	,	,	PUNCT
ajrhss-1981	69	16	the	the	DET
ajrhss-1981	69	17	supervisory	supervisory	ADJ
ajrhss-1981	69	18	board	board	NOUN
ajrhss-1981	69	19	must	must	AUX
ajrhss-1981	69	20	ensure	ensure	VERB
ajrhss-1981	69	21	the	the	DET
ajrhss-1981	69	22	independence	independence	NOUN
ajrhss-1981	69	23	of	of	ADP
ajrhss-1981	69	24	the	the	DET
ajrhss-1981	69	25	activities	activity	NOUN
ajrhss-1981	69	26	of	of	ADP
ajrhss-1981	69	27	the	the	DET
ajrhss-1981	69	28	internal	internal	ADJ
ajrhss-1981	69	29	auditor	auditor	NOUN
ajrhss-1981	69	30	,	,	PUNCT
ajrhss-1981	69	31	guarantee	guarantee	VERB
ajrhss-1981	69	32	that	that	SCONJ
ajrhss-1981	69	33	the	the	DET
ajrhss-1981	69	34	internal	internal	ADJ
ajrhss-1981	69	35	audit	audit	NOUN
ajrhss-1981	69	36	service	service	NOUN
ajrhss-1981	69	37	will	will	AUX
ajrhss-1981	69	38	carry	carry	VERB
ajrhss-1981	69	39	out	out	ADP
ajrhss-1981	69	40	its	its	PRON
ajrhss-1981	69	41	activities	activity	NOUN
ajrhss-1981	69	42	in	in	ADP
ajrhss-1981	69	43	accordance	accordance	NOUN
ajrhss-1981	69	44	with	with	ADP
ajrhss-1981	69	45	the	the	DET
ajrhss-1981	69	46	requirements	requirement	NOUN
ajrhss-1981	69	47	of	of	ADP
ajrhss-1981	69	48	the	the	DET
ajrhss-1981	69	49	regulation	regulation	NOUN
ajrhss-1981	69	50	"	"	PUNCT
ajrhss-1981	69	51	on	on	ADP
ajrhss-1981	69	52	the	the	DET
ajrhss-1981	69	53	internal	internal	ADJ
ajrhss-1981	69	54	audit	audit	NOUN
ajrhss-1981	69	55	service	service	NOUN
ajrhss-1981	69	56	at	at	ADP
ajrhss-1981	69	57	enterprises	enterprise	NOUN
ajrhss-1981	69	58	"	"	PUNCT
ajrhss-1981	69	59	.	.	PUNCT
ajrhss-1981	70	1	as	as	ADP
ajrhss-1981	70	2	a	a	DET
ajrhss-1981	70	3	result	result	NOUN
ajrhss-1981	70	4	of	of	ADP
ajrhss-1981	70	5	the	the	DET
ajrhss-1981	70	6	application	application	NOUN
ajrhss-1981	70	7	of	of	ADP
ajrhss-1981	70	8	the	the	DET
ajrhss-1981	70	9	stages	stage	NOUN
ajrhss-1981	70	10	of	of	ADP
ajrhss-1981	70	11	conducting	conduct	VERB
ajrhss-1981	70	12	the	the	DET
ajrhss-1981	70	13	internal	internal	ADJ
ajrhss-1981	70	14	audit	audit	NOUN
ajrhss-1981	70	15	proposed	propose	VERB
ajrhss-1981	70	16	by	by	ADP
ajrhss-1981	70	17	the	the	DET
ajrhss-1981	70	18	author	author	NOUN
ajrhss-1981	70	19	in	in	ADP
ajrhss-1981	70	20	the	the	DET
ajrhss-1981	70	21	organization	organization	NOUN
ajrhss-1981	70	22	of	of	ADP
ajrhss-1981	70	23	the	the	DET
ajrhss-1981	70	24	internal	internal	ADJ
ajrhss-1981	70	25	audit	audit	NOUN
ajrhss-1981	70	26	service	service	NOUN
ajrhss-1981	70	27	,	,	PUNCT
ajrhss-1981	70	28	in	in	ADP
ajrhss-1981	70	29	the	the	DET
ajrhss-1981	70	30	process	process	NOUN
ajrhss-1981	70	31	of	of	ADP
ajrhss-1981	70	32	documenting	document	VERB
ajrhss-1981	70	33	it	it	PRON
ajrhss-1981	70	34	,	,	PUNCT
ajrhss-1981	70	35	timely	timely	ADJ
ajrhss-1981	70	36	conclusion	conclusion	NOUN
ajrhss-1981	70	37	of	of	ADP
ajrhss-1981	70	38	the	the	DET
ajrhss-1981	70	39	internal	internal	ADJ
ajrhss-1981	70	40	audit	audit	NOUN
ajrhss-1981	70	41	plan	plan	NOUN
ajrhss-1981	70	42	and	and	CCONJ
ajrhss-1981	70	43	program	program	NOUN
ajrhss-1981	70	44	,	,	PUNCT
ajrhss-1981	70	45	preparation	preparation	NOUN
ajrhss-1981	70	46	of	of	ADP
ajrhss-1981	70	47	an	an	DET
ajrhss-1981	70	48	internal	internal	ADJ
ajrhss-1981	70	49	audit	audit	NOUN
ajrhss-1981	70	50	cost	cost	NOUN
ajrhss-1981	70	51	estimate	estimate	NOUN
ajrhss-1981	70	52	,	,	PUNCT
ajrhss-1981	70	53	development	development	NOUN
ajrhss-1981	70	54	of	of	ADP
ajrhss-1981	70	55	the	the	DET
ajrhss-1981	70	56	internal	internal	ADJ
ajrhss-1981	70	57	audit	audit	NOUN
ajrhss-1981	70	58	service	service	NOUN
ajrhss-1981	70	59	staff	staff	NOUN
ajrhss-1981	70	60	position	position	NOUN
ajrhss-1981	70	61	instructions	instruction	NOUN
ajrhss-1981	70	62	,	,	PUNCT
ajrhss-1981	70	63	implementation	implementation	NOUN
ajrhss-1981	70	64	of	of	ADP
ajrhss-1981	70	65	day	day	NOUN
ajrhss-1981	70	66	-	-	PUNCT
ajrhss-1981	70	67	to	to	ADP
ajrhss-1981	70	68	-	-	PUNCT
ajrhss-1981	70	69	day	day	NOUN
ajrhss-1981	70	70	work	work	NOUN
ajrhss-1981	70	71	processes	process	NOUN
ajrhss-1981	70	72	.	.	PUNCT
ajrhss-1981	71	1	references	reference	NOUN
ajrhss-1981	71	2	1	1	NUM
ajrhss-1981	71	3	.	.	PUNCT
ajrhss-1981	71	4	burtsev	burtsev	PROPN
ajrhss-1981	71	5	v.v	v.v	PROPN
ajrhss-1981	71	6	.	.	PROPN
ajrhss-1981	71	7	standardization	standardization	NOUN
ajrhss-1981	71	8	of	of	ADP
ajrhss-1981	71	9	internal	internal	ADJ
ajrhss-1981	71	10	audit	audit	NOUN
ajrhss-1981	71	11	and	and	CCONJ
ajrhss-1981	71	12	joint	joint	ADJ
ajrhss-1981	71	13	-	-	PUNCT
ajrhss-1981	71	14	stock	stock	NOUN
ajrhss-1981	71	15	company	company	NOUN
ajrhss-1981	71	16	.	.	PUNCT
ajrhss-1981	72	1	–	–	PUNCT
ajrhss-1981	72	2	moscow	moscow	PROPN
ajrhss-1981	72	3	.	.	PUNCT
ajrhss-1981	72	4	:	:	PUNCT
ajrhss-1981	73	1	auditor	auditor	NOUN
ajrhss-1981	73	2	,	,	PUNCT
ajrhss-1981	73	3	2002	2002	NUM
ajrhss-1981	73	4	.	.	PUNCT
ajrhss-1981	74	1	-48	-48	PUNCT
ajrhss-1981	75	1	p.	p.	NOUN
ajrhss-1981	75	2	2	2	NUM
ajrhss-1981	75	3	.	.	PUNCT
ajrhss-1981	76	1	sotnikova	sotnikova	PROPN
ajrhss-1981	76	2	l.v	l.v	PROPN
ajrhss-1981	76	3	.	.	PROPN
ajrhss-1981	76	4	internal	internal	ADJ
ajrhss-1981	76	5	control	control	NOUN
ajrhss-1981	76	6	and	and	CCONJ
ajrhss-1981	76	7	audit	audit	NOUN
ajrhss-1981	76	8	.	.	PUNCT
ajrhss-1981	77	1	textbook	textbook	NOUN
ajrhss-1981	77	2	/	/	SYM
ajrhss-1981	77	3	vzfei	vzfei	NOUN
ajrhss-1981	77	4	.	.	PUNCT
ajrhss-1981	78	1	moscow	moscow	PROPN
ajrhss-1981	78	2	.	.	PUNCT
ajrhss-1981	78	3	:	:	PUNCT
ajrhss-1981	79	1	finstatinform	finstatinform	NOUN
ajrhss-1981	79	2	cjsc	cjsc	PROPN
ajrhss-1981	79	3	,	,	PUNCT
ajrhss-1981	79	4	2000	2000	NUM
ajrhss-1981	79	5	.	.	PUNCT
ajrhss-1981	80	1	239	239	NUM
ajrhss-1981	80	2	p.	p.	NOUN
ajrhss-1981	80	3	3	3	NUM
ajrhss-1981	80	4	.	.	PUNCT
ajrhss-1981	80	5	sokolov	sokolov	PROPN
ajrhss-1981	80	6	ya.v	ya.v	PROPN
ajrhss-1981	80	7	.	.	PUNCT
ajrhss-1981	81	1	fundamentals	fundamental	NOUN
ajrhss-1981	81	2	of	of	ADP
ajrhss-1981	81	3	auditing	auditing	NOUN
ajrhss-1981	81	4	.	.	PUNCT
ajrhss-1981	82	1	–	–	PUNCT
ajrhss-1981	82	2	moscow	moscow	PROPN
ajrhss-1981	82	3	.	.	PUNCT
ajrhss-1981	82	4	:	:	PUNCT
ajrhss-1981	83	1	accounting	account	VERB
ajrhss-1981	83	2	.	.	PUNCT
ajrhss-1981	84	1	2000	2000	NUM
ajrhss-1981	84	2	.	.	PUNCT
ajrhss-1981	85	1	–	–	PUNCT
ajrhss-1981	85	2	456	456	NUM
ajrhss-1981	85	3	p.	p.	NOUN
ajrhss-1981	85	4	4	4	NUM
ajrhss-1981	85	5	.	.	PUNCT
ajrhss-1981	85	6	sheremet	sheremet	PROPN
ajrhss-1981	85	7	a.d	a.d	PROPN
ajrhss-1981	85	8	.	.	PROPN
ajrhss-1981	85	9	,	,	PUNCT
ajrhss-1981	85	10	suits	suit	VERB
ajrhss-1981	85	11	v.p	v.p	PROPN
ajrhss-1981	85	12	.	.	PROPN
ajrhss-1981	85	13	audit	audit	NOUN
ajrhss-1981	85	14	.	.	PUNCT
ajrhss-1981	86	1	textbook	textbook	NOUN
ajrhss-1981	86	2	.	.	PUNCT
ajrhss-1981	87	1	–	–	PUNCT
ajrhss-1981	87	2	5th	5th	ADJ
ajrhss-1981	87	3	ed	ed	NOUN
ajrhss-1981	87	4	.	.	PROPN
ajrhss-1981	87	5	,	,	PUNCT
ajrhss-1981	87	6	revised	revise	VERB
ajrhss-1981	87	7	.	.	PUNCT
ajrhss-1981	88	1	and	and	CCONJ
ajrhss-1981	88	2	augmented	augment	VERB
ajrhss-1981	88	3	.	.	PUNCT
ajrhss-1981	89	1	–	–	PUNCT
ajrhss-1981	89	2	moscow	moscow	PROPN
ajrhss-1981	89	3	.	.	PUNCT
ajrhss-1981	89	4	:	:	PUNCT
ajrhss-1981	90	1	infram	infram	NOUN
ajrhss-1981	90	2	.	.	PUNCT
ajrhss-1981	90	3	2008	2008	NUM
ajrhss-1981	90	4	.	.	PUNCT
ajrhss-1981	91	1	–	–	PUNCT
ajrhss-1981	91	2	448	448	NUM
ajrhss-1981	91	3	p.	p.	NOUN
ajrhss-1981	91	4	5	5	NUM
ajrhss-1981	91	5	.	.	PUNCT
ajrhss-1981	91	6	butera	butera	NOUN
ajrhss-1981	91	7	a.	a.	NOUN
ajrhss-1981	91	8	mastering	master	VERB
ajrhss-1981	91	9	the	the	DET
ajrhss-1981	91	10	five	five	NUM
ajrhss-1981	91	11	tiers	tier	NOUN
ajrhss-1981	91	12	of	of	ADP
ajrhss-1981	91	13	audit	audit	NOUN
ajrhss-1981	91	14	competency	competency	NOUN
ajrhss-1981	91	15	:	:	PUNCT
ajrhss-1981	91	16	the	the	DET
ajrhss-1981	91	17	essence	essence	NOUN
ajrhss-1981	91	18	of	of	ADP
ajrhss-1981	91	19	effective	effective	ADJ
ajrhss-1981	91	20	auditing	auditing	NOUN
ajrhss-1981	91	21	(	(	PUNCT
ajrhss-1981	91	22	internal	internal	ADJ
ajrhss-1981	91	23	audit	audit	NOUN
ajrhss-1981	91	24	and	and	CCONJ
ajrhss-1981	91	25	it	it	PRON
ajrhss-1981	91	26	audit	audit	NOUN
ajrhss-1981	91	27	)	)	PUNCT
ajrhss-1981	91	28	,	,	PUNCT
ajrhss-1981	91	29	auerbach	auerbach	VERB
ajrhss-1981	91	30	publications	publication	NOUN
ajrhss-1981	91	31	,	,	PUNCT
ajrhss-1981	91	32	2016	2016	NUM
ajrhss-1981	91	33	–	–	PUNCT
ajrhss-1981	91	34	183	183	NUM
ajrhss-1981	91	35	p.	p.	NOUN
ajrhss-1981	91	36	6	6	NUM
ajrhss-1981	91	37	.	.	PUNCT
ajrhss-1981	92	1	james	james	PROPN
ajrhss-1981	92	2	c.	c.	PROPN
ajrhss-1981	92	3	paterson	paterson	PROPN
ajrhss-1981	92	4	lean	lean	PROPN
ajrhss-1981	92	5	auditing	auditing	NOUN
ajrhss-1981	92	6	:	:	PUNCT
ajrhss-1981	92	7	driving	drive	VERB
ajrhss-1981	92	8	added	add	VERB
ajrhss-1981	92	9	value	value	NOUN
ajrhss-1981	92	10	and	and	CCONJ
ajrhss-1981	92	11	efficiency	efficiency	NOUN
ajrhss-1981	92	12	in	in	ADP
ajrhss-1981	92	13	internal	internal	ADJ
ajrhss-1981	92	14	audit	audit	NOUN
ajrhss-1981	92	15	,	,	PUNCT
ajrhss-1981	92	16	2015	2015	NUM
ajrhss-1981	92	17	328	328	NUM
ajrhss-1981	93	1	p.	p.	NOUN
ajrhss-1981	93	2	7	7	NUM
ajrhss-1981	93	3	.	.	PUNCT
ajrhss-1981	93	4	lynford	lynford	PROPN
ajrhss-1981	93	5	graham	graham	PROPN
ajrhss-1981	93	6	internal	internal	PROPN
ajrhss-1981	93	7	control	control	PROPN
ajrhss-1981	93	8	audit	audit	NOUN
ajrhss-1981	93	9	and	and	CCONJ
ajrhss-1981	93	10	compliance	compliance	NOUN
ajrhss-1981	93	11	:	:	PUNCT
ajrhss-1981	93	12	documentation	documentation	NOUN
ajrhss-1981	93	13	and	and	CCONJ
ajrhss-1981	93	14	testing	testing	NOUN
ajrhss-1981	93	15	under	under	ADP
ajrhss-1981	93	16	the	the	DET
ajrhss-1981	93	17	new	new	ADJ
ajrhss-1981	93	18	coso	coso	NOUN
ajrhss-1981	93	19	framework	framework	NOUN
ajrhss-1981	93	20	,	,	PUNCT
ajrhss-1981	93	21	2015	2015	NUM
ajrhss-1981	93	22	–	–	PUNCT
ajrhss-1981	93	23	416	416	NUM
ajrhss-1981	93	24	p.	p.	NOUN
ajrhss-1981	93	25	8	8	NUM
ajrhss-1981	93	26	.	.	PUNCT
ajrhss-1981	94	1	norman	norman	PROPN
ajrhss-1981	94	2	marks	mark	VERB
ajrhss-1981	94	3	world	world	NOUN
ajrhss-1981	94	4	-	-	PUNCT
ajrhss-1981	94	5	class	class	NOUN
ajrhss-1981	94	6	internal	internal	ADJ
ajrhss-1981	94	7	audit	audit	NOUN
ajrhss-1981	94	8	:	:	PUNCT
ajrhss-1981	94	9	tales	tale	NOUN
ajrhss-1981	94	10	from	from	ADP
ajrhss-1981	94	11	my	my	PRON
ajrhss-1981	94	12	journey	journey	NOUN
ajrhss-1981	94	13	,	,	PUNCT
ajrhss-1981	94	14	2014	2014	NUM
ajrhss-1981	94	15	–	–	PUNCT
ajrhss-1981	94	16	244	244	NUM
ajrhss-1981	94	17	p.	p.	NOUN
ajrhss-1981	94	18	https://www.amazon.com/s/ref%3ddp_byline_sr_book_1?ie=utf8&text=ann%2bbutera&search-alias=books&field-author=ann%2bbutera&sort=relevancerank	https://www.amazon.com/s/ref%3ddp_byline_sr_book_1?ie=utf8&text=ann%2bbutera&search-alias=books&field-author=ann%2bbutera&sort=relevancerank	NOUN
ajrhss-1981	95	1	https://www.amazon.com/james-c.-paterson/e/b00pwoflgc/ref%3ddp_byline_cont_book_1	https://www.amazon.com/james-c.-paterson/e/b00pwoflgc/ref%3ddp_byline_cont_book_1	PROPN
ajrhss-1981	95	2	http://eu.wiley.com/wileycda/section/id-302479.html?query=lynford%2bgraham	http://eu.wiley.com/wileycda/section/id-302479.html?query=lynford%2bgraham	PROPN
ajrhss-1981	95	3	https://www.amazon.com/norman-marks/e/b00izaoow2/ref%3ddp_byline_cont_book_1	https://www.amazon.com/norman-marks/e/b00izaoow2/ref%3ddp_byline_cont_book_1	NOUN