id	sid	tid	token	lemma	pos
ajfa-894	1	1	microsoft	microsoft	PROPN
ajfa-894	1	2	word	word	PROPN
ajfa-894	1	3	state	state	NOUN
ajfa-894	1	4	of	of	ADP
ajfa-894	1	5	information	information	NOUN
ajfa-894	1	6	-	-	PUNCT
ajfa-894	1	7	writer2	writer2	VERB
ajfa-894	1	8	-	-	ADJ
ajfa-894	1	9	new	new	ADJ
ajfa-894	1	10	asian	asian	ADJ
ajfa-894	1	11	journal	journal	NOUN
ajfa-894	1	12	of	of	ADP
ajfa-894	1	13	finance	finance	PROPN
ajfa-894	1	14	&	&	CCONJ
ajfa-894	1	15	accounting	accounting	PROPN
ajfa-894	1	16	issn	issn	PROPN
ajfa-894	1	17	1946	1946	NUM
ajfa-894	1	18	-	-	PUNCT
ajfa-894	1	19	052x	052x	NOUN
ajfa-894	1	20	2011	2011	NUM
ajfa-894	1	21	,	,	PUNCT
ajfa-894	1	22	vol	vol	NOUN
ajfa-894	1	23	.	.	PROPN
ajfa-894	2	1	3	3	NUM
ajfa-894	2	2	,	,	PUNCT
ajfa-894	2	3	no	no	INTJ
ajfa-894	2	4	.	.	NOUN
ajfa-894	2	5	1	1	NUM
ajfa-894	2	6	:	:	PUNCT
ajfa-894	2	7	e8	e8	VERB
ajfa-894	2	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-894	2	9	125	125	NUM
ajfa-894	2	10	state	state	NOUN
ajfa-894	2	11	of	of	ADP
ajfa-894	2	12	information	information	NOUN
ajfa-894	2	13	technology	technology	NOUN
ajfa-894	2	14	auditing	auditing	NOUN
ajfa-894	2	15	in	in	ADP
ajfa-894	2	16	botswana	botswana	PROPN
ajfa-894	2	17	nugi	nugi	PROPN
ajfa-894	2	18	nkwe	nkwe	PROPN
ajfa-894	2	19	dept	dept	NOUN
ajfa-894	2	20	.	.	PUNCT
ajfa-894	2	21	of	of	ADP
ajfa-894	2	22	accounting	accounting	NOUN
ajfa-894	2	23	and	and	CCONJ
ajfa-894	2	24	finance	finance	NOUN
ajfa-894	2	25	,	,	PUNCT
ajfa-894	2	26	university	university	PROPN
ajfa-894	2	27	of	of	ADP
ajfa-894	2	28	botswana	botswana	PROPN
ajfa-894	3	1	private	private	ADJ
ajfa-894	3	2	bag	bag	NOUN
ajfa-894	3	3	ub00701	ub00701	ADP
ajfa-894	3	4	,	,	PUNCT
ajfa-894	3	5	gaborone	gaborone	PROPN
ajfa-894	3	6	,	,	PUNCT
ajfa-894	3	7	botswana	botswana	PROPN
ajfa-894	3	8	tel	tel	PROPN
ajfa-894	3	9	:	:	PUNCT
ajfa-894	3	10	267	267	NUM
ajfa-894	3	11	-	-	SYM
ajfa-894	3	12	355	355	NUM
ajfa-894	3	13	-	-	PUNCT
ajfa-894	3	14	4065	4065	NUM
ajfa-894	3	15	e	e	NOUN
ajfa-894	3	16	-	-	NOUN
ajfa-894	3	17	mail	mail	NOUN
ajfa-894	3	18	:	:	PUNCT
ajfa-894	3	19	nugi.nkwe@mopipi.ub.bw	nugi.nkwe@mopipi.ub.bw	NUM
ajfa-894	3	20	received	receive	VERB
ajfa-894	3	21	:	:	PUNCT
ajfa-894	3	22	august	august	PROPN
ajfa-894	3	23	19	19	NUM
ajfa-894	3	24	,	,	PUNCT
ajfa-894	3	25	2011	2011	NUM
ajfa-894	3	26	accepted	accept	VERB
ajfa-894	3	27	:	:	PUNCT
ajfa-894	3	28	november	november	PROPN
ajfa-894	3	29	24	24	NUM
ajfa-894	3	30	,	,	PUNCT
ajfa-894	3	31	2011	2011	NUM
ajfa-894	3	32	published	publish	VERB
ajfa-894	3	33	:	:	PUNCT
ajfa-894	3	34	december	december	PROPN
ajfa-894	3	35	1	1	NUM
ajfa-894	3	36	,	,	PUNCT
ajfa-894	3	37	2011	2011	NUM
ajfa-894	3	38	doi:10.5296	doi:10.5296	NOUN
ajfa-894	3	39	/	/	SYM
ajfa-894	3	40	ajfa.v3i1.894	ajfa.v3i1.894	PROPN
ajfa-894	3	41	url	url	NOUN
ajfa-894	3	42	:	:	PUNCT
ajfa-894	3	43	http://dx.doi.org/10.5296/ajfa.v3i1.894	http://dx.doi.org/10.5296/ajfa.v3i1.894	PROPN
ajfa-894	3	44	abstract	abstract	ADJ
ajfa-894	3	45	this	this	DET
ajfa-894	3	46	article	article	NOUN
ajfa-894	3	47	summaries	summarie	VERB
ajfa-894	3	48	the	the	DET
ajfa-894	3	49	state	state	NOUN
ajfa-894	3	50	of	of	ADP
ajfa-894	3	51	information	information	NOUN
ajfa-894	3	52	technology	technology	NOUN
ajfa-894	3	53	auditing	auditing	NOUN
ajfa-894	3	54	in	in	ADP
ajfa-894	3	55	botswana	botswana	PROPN
ajfa-894	3	56	.	.	PUNCT
ajfa-894	4	1	it	it	PRON
ajfa-894	4	2	looks	look	VERB
ajfa-894	4	3	at	at	ADP
ajfa-894	4	4	the	the	DET
ajfa-894	4	5	adoption	adoption	NOUN
ajfa-894	4	6	rate	rate	NOUN
ajfa-894	4	7	of	of	ADP
ajfa-894	4	8	it	it	PRON
ajfa-894	4	9	and	and	CCONJ
ajfa-894	4	10	challenges	challenge	NOUN
ajfa-894	4	11	and	and	CCONJ
ajfa-894	4	12	successes	success	NOUN
ajfa-894	4	13	of	of	ADP
ajfa-894	4	14	it	it	PRON
ajfa-894	4	15	auditing	audit	VERB
ajfa-894	4	16	and	and	CCONJ
ajfa-894	4	17	how	how	SCONJ
ajfa-894	4	18	it	it	PRON
ajfa-894	4	19	has	have	AUX
ajfa-894	4	20	changed	change	VERB
ajfa-894	4	21	auditing	auditing	NOUN
ajfa-894	4	22	in	in	ADP
ajfa-894	4	23	botswana	botswana	PROPN
ajfa-894	4	24	.	.	PUNCT
ajfa-894	5	1	a	a	DET
ajfa-894	5	2	number	number	NOUN
ajfa-894	5	3	of	of	ADP
ajfa-894	5	4	developing	develop	VERB
ajfa-894	5	5	countries	country	NOUN
ajfa-894	5	6	are	be	AUX
ajfa-894	5	7	adopting	adopt	VERB
ajfa-894	5	8	information	information	NOUN
ajfa-894	5	9	technology	technology	NOUN
ajfa-894	5	10	(	(	PUNCT
ajfa-894	5	11	it	it	PRON
ajfa-894	5	12	)	)	PUNCT
ajfa-894	5	13	and	and	CCONJ
ajfa-894	5	14	this	this	PRON
ajfa-894	5	15	is	be	AUX
ajfa-894	5	16	happening	happen	VERB
ajfa-894	5	17	at	at	ADP
ajfa-894	5	18	fast	fast	ADJ
ajfa-894	5	19	pace	pace	NOUN
ajfa-894	5	20	but	but	CCONJ
ajfa-894	5	21	problems	problem	NOUN
ajfa-894	5	22	which	which	PRON
ajfa-894	5	23	are	be	AUX
ajfa-894	5	24	coupled	couple	VERB
ajfa-894	5	25	with	with	ADP
ajfa-894	5	26	it	it	PRON
ajfa-894	5	27	are	be	AUX
ajfa-894	5	28	not	not	PART
ajfa-894	5	29	fully	fully	ADV
ajfa-894	5	30	addressed	address	VERB
ajfa-894	5	31	.	.	PUNCT
ajfa-894	6	1	one	one	NUM
ajfa-894	6	2	of	of	ADP
ajfa-894	6	3	the	the	DET
ajfa-894	6	4	areas	area	NOUN
ajfa-894	6	5	which	which	PRON
ajfa-894	6	6	are	be	AUX
ajfa-894	6	7	still	still	ADV
ajfa-894	6	8	lagging	lag	VERB
ajfa-894	6	9	behind	behind	ADV
ajfa-894	6	10	is	be	AUX
ajfa-894	6	11	information	information	NOUN
ajfa-894	6	12	technology	technology	NOUN
ajfa-894	6	13	auditing	auditing	NOUN
ajfa-894	6	14	.	.	PUNCT
ajfa-894	7	1	a	a	DET
ajfa-894	7	2	lot	lot	NOUN
ajfa-894	7	3	of	of	ADP
ajfa-894	7	4	researchers	researcher	NOUN
ajfa-894	7	5	have	have	AUX
ajfa-894	7	6	found	find	VERB
ajfa-894	7	7	that	that	SCONJ
ajfa-894	7	8	information	information	NOUN
ajfa-894	7	9	technology	technology	NOUN
ajfa-894	7	10	is	be	AUX
ajfa-894	7	11	the	the	DET
ajfa-894	7	12	best	good	ADJ
ajfa-894	7	13	technology	technology	NOUN
ajfa-894	7	14	to	to	PART
ajfa-894	7	15	have	have	AUX
ajfa-894	7	16	come	come	VERB
ajfa-894	7	17	to	to	ADP
ajfa-894	7	18	this	this	DET
ajfa-894	7	19	world	world	NOUN
ajfa-894	7	20	but	but	CCONJ
ajfa-894	7	21	it	it	PRON
ajfa-894	7	22	has	have	AUX
ajfa-894	7	23	brought	bring	VERB
ajfa-894	7	24	certain	certain	ADJ
ajfa-894	7	25	ills	ill	NOUN
ajfa-894	7	26	with	with	ADP
ajfa-894	7	27	it	it	PRON
ajfa-894	7	28	.	.	PUNCT
ajfa-894	8	1	to	to	PART
ajfa-894	8	2	try	try	VERB
ajfa-894	8	3	and	and	CCONJ
ajfa-894	8	4	curb	curb	VERB
ajfa-894	8	5	these	these	DET
ajfa-894	8	6	ills	ill	NOUN
ajfa-894	8	7	,	,	PUNCT
ajfa-894	8	8	information	information	NOUN
ajfa-894	8	9	technology	technology	NOUN
ajfa-894	8	10	auditing	auditing	NOUN
ajfa-894	8	11	is	be	AUX
ajfa-894	8	12	a	a	DET
ajfa-894	8	13	major	major	ADJ
ajfa-894	8	14	area	area	NOUN
ajfa-894	8	15	to	to	PART
ajfa-894	8	16	be	be	AUX
ajfa-894	8	17	considered	consider	VERB
ajfa-894	8	18	.	.	PUNCT
ajfa-894	9	1	botswana	botswana	PROPN
ajfa-894	9	2	has	have	VERB
ajfa-894	9	3	to	to	PART
ajfa-894	9	4	act	act	VERB
ajfa-894	9	5	quickly	quickly	ADV
ajfa-894	9	6	and	and	CCONJ
ajfa-894	9	7	adopt	adopt	VERB
ajfa-894	9	8	information	information	NOUN
ajfa-894	9	9	technology	technology	NOUN
ajfa-894	9	10	.	.	PUNCT
ajfa-894	10	1	keywords	keyword	NOUN
ajfa-894	10	2	:	:	PUNCT
ajfa-894	10	3	accounting	accounting	NOUN
ajfa-894	10	4	,	,	PUNCT
ajfa-894	10	5	information	information	NOUN
ajfa-894	10	6	technology	technology	NOUN
ajfa-894	10	7	,	,	PUNCT
ajfa-894	10	8	information	information	NOUN
ajfa-894	10	9	technology	technology	NOUN
ajfa-894	10	10	auditing	auditing	NOUN
ajfa-894	10	11	,	,	PUNCT
ajfa-894	10	12	botswana	botswana	PROPN
ajfa-894	10	13	asian	asian	PROPN
ajfa-894	10	14	journal	journal	PROPN
ajfa-894	10	15	of	of	ADP
ajfa-894	10	16	finance	finance	PROPN
ajfa-894	10	17	&	&	CCONJ
ajfa-894	10	18	accounting	accounting	PROPN
ajfa-894	10	19	issn	issn	PROPN
ajfa-894	10	20	1946	1946	NUM
ajfa-894	10	21	-	-	PUNCT
ajfa-894	10	22	052x	052x	NOUN
ajfa-894	10	23	2011	2011	NUM
ajfa-894	10	24	,	,	PUNCT
ajfa-894	10	25	vol	vol	NOUN
ajfa-894	10	26	.	.	PROPN
ajfa-894	11	1	3	3	NUM
ajfa-894	11	2	,	,	PUNCT
ajfa-894	11	3	no	no	INTJ
ajfa-894	11	4	.	.	NOUN
ajfa-894	11	5	1	1	NUM
ajfa-894	11	6	:	:	PUNCT
ajfa-894	11	7	e8	e8	PROPN
ajfa-894	11	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-894	11	9	126	126	NUM
ajfa-894	11	10	1	1	NUM
ajfa-894	11	11	.	.	PUNCT
ajfa-894	12	1	introduction	introduction	NOUN
ajfa-894	12	2	many	many	ADJ
ajfa-894	12	3	companies	company	NOUN
ajfa-894	12	4	the	the	DET
ajfa-894	12	5	world	world	NOUN
ajfa-894	12	6	over	over	ADP
ajfa-894	12	7	are	be	AUX
ajfa-894	12	8	aware	aware	ADJ
ajfa-894	12	9	of	of	ADP
ajfa-894	12	10	the	the	DET
ajfa-894	12	11	benefits	benefit	NOUN
ajfa-894	12	12	of	of	ADP
ajfa-894	12	13	information	information	NOUN
ajfa-894	12	14	technology	technology	NOUN
ajfa-894	12	15	auditing	auditing	NOUN
ajfa-894	12	16	which	which	PRON
ajfa-894	12	17	results	result	VERB
ajfa-894	12	18	in	in	ADP
ajfa-894	12	19	efficiency	efficiency	NOUN
ajfa-894	12	20	and	and	CCONJ
ajfa-894	12	21	profitability	profitability	NOUN
ajfa-894	12	22	.	.	PUNCT
ajfa-894	13	1	botswana	botswana	PROPN
ajfa-894	13	2	is	be	AUX
ajfa-894	13	3	in	in	ADP
ajfa-894	13	4	line	line	NOUN
ajfa-894	13	5	with	with	ADP
ajfa-894	13	6	other	other	ADJ
ajfa-894	13	7	countries	country	NOUN
ajfa-894	13	8	who	who	PRON
ajfa-894	13	9	have	have	AUX
ajfa-894	13	10	embraced	embrace	VERB
ajfa-894	13	11	information	information	NOUN
ajfa-894	13	12	communications	communication	NOUN
ajfa-894	13	13	technology	technology	NOUN
ajfa-894	13	14	(	(	PUNCT
ajfa-894	13	15	ict	ict	PROPN
ajfa-894	13	16	)	)	PUNCT
ajfa-894	13	17	and	and	CCONJ
ajfa-894	13	18	information	information	NOUN
ajfa-894	13	19	technology	technology	NOUN
ajfa-894	13	20	auditing	auditing	NOUN
ajfa-894	13	21	(	(	PUNCT
ajfa-894	13	22	it	it	PRON
ajfa-894	13	23	auditing	auditing	NOUN
ajfa-894	13	24	)	)	PUNCT
ajfa-894	13	25	is	be	AUX
ajfa-894	13	26	emerging	emerge	VERB
ajfa-894	13	27	lately	lately	ADV
ajfa-894	13	28	due	due	ADJ
ajfa-894	13	29	to	to	ADP
ajfa-894	13	30	the	the	DET
ajfa-894	13	31	embracement	embracement	NOUN
ajfa-894	13	32	of	of	ADP
ajfa-894	13	33	ict	ict	PROPN
ajfa-894	13	34	.	.	PUNCT
ajfa-894	14	1	the	the	DET
ajfa-894	14	2	government	government	NOUN
ajfa-894	14	3	of	of	ADP
ajfa-894	14	4	botswana	botswana	PROPN
ajfa-894	14	5	has	have	AUX
ajfa-894	14	6	invested	invest	VERB
ajfa-894	14	7	and	and	CCONJ
ajfa-894	14	8	still	still	ADV
ajfa-894	14	9	to	to	PART
ajfa-894	14	10	invest	invest	VERB
ajfa-894	14	11	more	more	ADJ
ajfa-894	14	12	in	in	ADP
ajfa-894	14	13	ict	ict	PROPN
ajfa-894	14	14	infrastructure	infrastructure	NOUN
ajfa-894	14	15	.	.	PUNCT
ajfa-894	15	1	the	the	DET
ajfa-894	15	2	government	government	NOUN
ajfa-894	15	3	intentions	intention	NOUN
ajfa-894	15	4	are	be	AUX
ajfa-894	15	5	captured	capture	VERB
ajfa-894	15	6	clearly	clearly	ADV
ajfa-894	15	7	in	in	ADP
ajfa-894	15	8	the	the	DET
ajfa-894	15	9	vision	vision	NOUN
ajfa-894	15	10	2016	2016	NUM
ajfa-894	15	11	,	,	PUNCT
ajfa-894	15	12	through	through	ADP
ajfa-894	15	13	its	its	PRON
ajfa-894	15	14	pillar	pillar	NOUN
ajfa-894	15	15	“	"	PUNCT
ajfa-894	15	16	educated	educate	VERB
ajfa-894	15	17	and	and	CCONJ
ajfa-894	15	18	informed	informed	ADJ
ajfa-894	15	19	society	society	NOUN
ajfa-894	15	20	”	"	PUNCT
ajfa-894	15	21	.	.	PUNCT
ajfa-894	16	1	ict	ict	PROPN
ajfa-894	16	2	has	have	AUX
ajfa-894	16	3	had	have	VERB
ajfa-894	16	4	a	a	DET
ajfa-894	16	5	radical	radical	ADJ
ajfa-894	16	6	impact	impact	NOUN
ajfa-894	16	7	on	on	ADP
ajfa-894	16	8	businesses	business	NOUN
ajfa-894	16	9	and	and	CCONJ
ajfa-894	16	10	governments	government	NOUN
ajfa-894	16	11	;	;	PUNCT
ajfa-894	16	12	governments	government	NOUN
ajfa-894	16	13	are	be	AUX
ajfa-894	16	14	going	go	VERB
ajfa-894	16	15	the	the	DET
ajfa-894	16	16	e	e	NOUN
ajfa-894	16	17	-	-	NOUN
ajfa-894	16	18	government	government	ADJ
ajfa-894	16	19	route	route	NOUN
ajfa-894	16	20	,	,	PUNCT
ajfa-894	16	21	banking	banking	NOUN
ajfa-894	16	22	sector	sector	NOUN
ajfa-894	16	23	is	be	AUX
ajfa-894	16	24	adopting	adopt	VERB
ajfa-894	16	25	internet	internet	NOUN
ajfa-894	16	26	banking	banking	NOUN
ajfa-894	16	27	and	and	CCONJ
ajfa-894	16	28	mobile	mobile	NOUN
ajfa-894	16	29	banking	banking	NOUN
ajfa-894	16	30	and	and	CCONJ
ajfa-894	16	31	universities	university	NOUN
ajfa-894	16	32	are	be	AUX
ajfa-894	16	33	going	go	VERB
ajfa-894	16	34	the	the	DET
ajfa-894	16	35	e	e	NOUN
ajfa-894	16	36	-	-	ADJ
ajfa-894	16	37	learning	learning	ADJ
ajfa-894	16	38	route	route	NOUN
ajfa-894	16	39	.all	.all	SCONJ
ajfa-894	16	40	this	this	DET
ajfa-894	16	41	new	new	ADJ
ajfa-894	16	42	developments	development	NOUN
ajfa-894	16	43	need	need	VERB
ajfa-894	16	44	to	to	PART
ajfa-894	16	45	be	be	AUX
ajfa-894	16	46	closely	closely	ADV
ajfa-894	16	47	managed	manage	VERB
ajfa-894	16	48	and	and	CCONJ
ajfa-894	16	49	controls	control	NOUN
ajfa-894	16	50	which	which	PRON
ajfa-894	16	51	are	be	AUX
ajfa-894	16	52	fit	fit	ADJ
ajfa-894	16	53	to	to	PART
ajfa-894	16	54	each	each	PRON
ajfa-894	16	55	have	have	VERB
ajfa-894	16	56	to	to	PART
ajfa-894	16	57	be	be	AUX
ajfa-894	16	58	identified	identify	VERB
ajfa-894	16	59	and	and	CCONJ
ajfa-894	16	60	be	be	AUX
ajfa-894	16	61	in	in	ADP
ajfa-894	16	62	place	place	NOUN
ajfa-894	16	63	.	.	PUNCT
ajfa-894	17	1	different	different	ADJ
ajfa-894	17	2	organizations	organization	NOUN
ajfa-894	17	3	and	and	CCONJ
ajfa-894	17	4	industries	industry	NOUN
ajfa-894	17	5	face	face	VERB
ajfa-894	17	6	different	different	ADJ
ajfa-894	17	7	ict	ict	NOUN
ajfa-894	17	8	problems	problem	NOUN
ajfa-894	17	9	.	.	PUNCT
ajfa-894	18	1	institutions	institution	NOUN
ajfa-894	18	2	such	such	ADJ
ajfa-894	18	3	as	as	ADP
ajfa-894	18	4	botswana	botswana	PROPN
ajfa-894	18	5	information	information	PROPN
ajfa-894	18	6	technology	technology	PROPN
ajfa-894	18	7	society	society	NOUN
ajfa-894	18	8	(	(	PUNCT
ajfa-894	18	9	bits	bits	PROPN
ajfa-894	18	10	)	)	PUNCT
ajfa-894	18	11	,	,	PUNCT
ajfa-894	18	12	institute	institute	NOUN
ajfa-894	18	13	of	of	ADP
ajfa-894	18	14	auditors	auditors	PROPN
ajfa-894	18	15	botswana	botswana	PROPN
ajfa-894	18	16	(	(	PUNCT
ajfa-894	18	17	iia	iia	PROPN
ajfa-894	18	18	)	)	PUNCT
ajfa-894	18	19	,	,	PUNCT
ajfa-894	18	20	botswana	botswana	PROPN
ajfa-894	18	21	institute	institute	PROPN
ajfa-894	18	22	of	of	ADP
ajfa-894	18	23	accountants	accountant	NOUN
ajfa-894	18	24	and	and	CCONJ
ajfa-894	18	25	others	other	NOUN
ajfa-894	18	26	are	be	AUX
ajfa-894	18	27	starting	start	VERB
ajfa-894	18	28	to	to	PART
ajfa-894	18	29	brainstorm	brainstorm	VERB
ajfa-894	18	30	solutions	solution	NOUN
ajfa-894	18	31	to	to	PART
ajfa-894	18	32	curb	curb	VERB
ajfa-894	18	33	emerging	emerge	VERB
ajfa-894	18	34	problems	problem	NOUN
ajfa-894	18	35	brought	bring	VERB
ajfa-894	18	36	by	by	ADP
ajfa-894	18	37	ict	ict	PROPN
ajfa-894	18	38	.	.	PUNCT
ajfa-894	19	1	from	from	ADP
ajfa-894	19	2	accountants	accountant	NOUN
ajfa-894	19	3	perspective	perspective	PROPN
ajfa-894	19	4	ict	ict	PROPN
ajfa-894	19	5	has	have	AUX
ajfa-894	19	6	brought	bring	VERB
ajfa-894	19	7	new	new	ADJ
ajfa-894	19	8	ways	way	NOUN
ajfa-894	19	9	of	of	ADP
ajfa-894	19	10	going	go	VERB
ajfa-894	19	11	through	through	ADP
ajfa-894	19	12	a	a	DET
ajfa-894	19	13	transaction	transaction	NOUN
ajfa-894	19	14	which	which	PRON
ajfa-894	19	15	does	do	AUX
ajfa-894	19	16	not	not	PART
ajfa-894	19	17	only	only	ADV
ajfa-894	19	18	involve	involve	VERB
ajfa-894	19	19	figures	figure	NOUN
ajfa-894	19	20	,	,	PUNCT
ajfa-894	19	21	sometimes	sometimes	ADV
ajfa-894	19	22	it	it	PRON
ajfa-894	19	23	goes	go	VERB
ajfa-894	19	24	way	way	NOUN
ajfa-894	19	25	into	into	ADP
ajfa-894	19	26	technology	technology	NOUN
ajfa-894	19	27	and	and	CCONJ
ajfa-894	19	28	most	most	ADJ
ajfa-894	19	29	of	of	ADP
ajfa-894	19	30	the	the	DET
ajfa-894	19	31	time	time	NOUN
ajfa-894	19	32	the	the	DET
ajfa-894	19	33	accountants	accountant	NOUN
ajfa-894	19	34	are	be	AUX
ajfa-894	19	35	lost	lose	VERB
ajfa-894	19	36	on	on	ADP
ajfa-894	19	37	the	the	DET
ajfa-894	19	38	way	way	NOUN
ajfa-894	19	39	.	.	PUNCT
ajfa-894	20	1	from	from	ADP
ajfa-894	20	2	technology	technology	NOUN
ajfa-894	20	3	point	point	NOUN
ajfa-894	20	4	of	of	ADP
ajfa-894	20	5	view	view	NOUN
ajfa-894	20	6	,	,	PUNCT
ajfa-894	20	7	emerging	emerge	VERB
ajfa-894	20	8	technologies	technology	NOUN
ajfa-894	20	9	have	have	AUX
ajfa-894	20	10	made	make	VERB
ajfa-894	20	11	it	it	PRON
ajfa-894	20	12	even	even	ADV
ajfa-894	20	13	more	more	ADV
ajfa-894	20	14	complex	complex	ADJ
ajfa-894	20	15	for	for	SCONJ
ajfa-894	20	16	it	it	PRON
ajfa-894	20	17	personnel	personnel	NOUN
ajfa-894	20	18	to	to	PART
ajfa-894	20	19	keep	keep	VERB
ajfa-894	20	20	track	track	NOUN
ajfa-894	20	21	of	of	ADP
ajfa-894	20	22	their	their	PRON
ajfa-894	20	23	assets	asset	NOUN
ajfa-894	20	24	and	and	CCONJ
ajfa-894	20	25	resources	resource	NOUN
ajfa-894	20	26	.	.	PUNCT
ajfa-894	21	1	measuring	measure	VERB
ajfa-894	21	2	performance	performance	NOUN
ajfa-894	21	3	and	and	CCONJ
ajfa-894	21	4	efficiency	efficiency	NOUN
ajfa-894	21	5	of	of	ADP
ajfa-894	21	6	it	it	PRON
ajfa-894	21	7	assets	asset	NOUN
ajfa-894	21	8	and	and	CCONJ
ajfa-894	21	9	resources	resource	NOUN
ajfa-894	21	10	is	be	AUX
ajfa-894	21	11	gradually	gradually	ADV
ajfa-894	21	12	approaching	approach	VERB
ajfa-894	21	13	zero	zero	NUM
ajfa-894	21	14	.	.	PUNCT
ajfa-894	22	1	crime	crime	NOUN
ajfa-894	22	2	perpetrated	perpetrate	VERB
ajfa-894	22	3	using	use	VERB
ajfa-894	22	4	computers	computer	NOUN
ajfa-894	22	5	is	be	AUX
ajfa-894	22	6	on	on	ADP
ajfa-894	22	7	the	the	DET
ajfa-894	22	8	rise	rise	NOUN
ajfa-894	22	9	and	and	CCONJ
ajfa-894	22	10	it	it	PRON
ajfa-894	22	11	personnel	personnel	NOUN
ajfa-894	22	12	need	need	VERB
ajfa-894	22	13	to	to	PART
ajfa-894	22	14	make	make	VERB
ajfa-894	22	15	sure	sure	ADJ
ajfa-894	22	16	their	their	PRON
ajfa-894	22	17	instruments	instrument	NOUN
ajfa-894	22	18	work	work	VERB
ajfa-894	22	19	well	well	ADV
ajfa-894	22	20	and	and	CCONJ
ajfa-894	22	21	to	to	ADP
ajfa-894	22	22	the	the	DET
ajfa-894	22	23	best	good	ADJ
ajfa-894	22	24	interest	interest	NOUN
ajfa-894	22	25	of	of	ADP
ajfa-894	22	26	the	the	DET
ajfa-894	22	27	business	business	NOUN
ajfa-894	22	28	and	and	CCONJ
ajfa-894	22	29	not	not	PART
ajfa-894	22	30	aliens	alien	NOUN
ajfa-894	22	31	.	.	PUNCT
ajfa-894	23	1	in	in	ADP
ajfa-894	23	2	today	today	NOUN
ajfa-894	23	3	’s	’s	PART
ajfa-894	23	4	business	business	NOUN
ajfa-894	23	5	environment	environment	NOUN
ajfa-894	23	6	,	,	PUNCT
ajfa-894	23	7	technology	technology	NOUN
ajfa-894	23	8	is	be	AUX
ajfa-894	23	9	critical	critical	ADJ
ajfa-894	23	10	to	to	ADP
ajfa-894	23	11	the	the	DET
ajfa-894	23	12	smooth	smooth	ADJ
ajfa-894	23	13	running	running	NOUN
ajfa-894	23	14	and	and	CCONJ
ajfa-894	23	15	operations	operation	NOUN
ajfa-894	23	16	of	of	ADP
ajfa-894	23	17	any	any	DET
ajfa-894	23	18	company	company	NOUN
ajfa-894	23	19	.	.	PUNCT
ajfa-894	24	1	for	for	ADP
ajfa-894	24	2	that	that	DET
ajfa-894	24	3	reason	reason	NOUN
ajfa-894	24	4	,	,	PUNCT
ajfa-894	24	5	kpmg	kpmg	PROPN
ajfa-894	24	6	(	(	PUNCT
ajfa-894	24	7	2009	2009	NUM
ajfa-894	24	8	)	)	PUNCT
ajfa-894	24	9	believes	believe	VERB
ajfa-894	24	10	that	that	SCONJ
ajfa-894	24	11	it	it	PRON
ajfa-894	24	12	audit	audit	NOUN
ajfa-894	24	13	is	be	AUX
ajfa-894	24	14	an	an	DET
ajfa-894	24	15	essential	essential	ADJ
ajfa-894	24	16	component	component	NOUN
ajfa-894	24	17	of	of	ADP
ajfa-894	24	18	overall	overall	ADJ
ajfa-894	24	19	audit	audit	NOUN
ajfa-894	24	20	activity	activity	NOUN
ajfa-894	24	21	.	.	PUNCT
ajfa-894	25	1	all	all	ADV
ajfa-894	25	2	too	too	ADV
ajfa-894	25	3	often	often	ADV
ajfa-894	25	4	,	,	PUNCT
ajfa-894	25	5	however	however	ADV
ajfa-894	25	6	,	,	PUNCT
ajfa-894	25	7	audit	audit	NOUN
ajfa-894	25	8	departments	department	NOUN
ajfa-894	25	9	operate	operate	VERB
ajfa-894	25	10	in	in	ADP
ajfa-894	25	11	‘	'	PUNCT
ajfa-894	25	12	silos	silo	NOUN
ajfa-894	25	13	’	'	PUNCT
ajfa-894	25	14	where	where	SCONJ
ajfa-894	25	15	it	it	PRON
ajfa-894	25	16	audit	audit	NOUN
ajfa-894	25	17	is	be	AUX
ajfa-894	25	18	undertaken	undertake	VERB
ajfa-894	25	19	in	in	ADP
ajfa-894	25	20	isolation	isolation	NOUN
ajfa-894	25	21	from	from	ADP
ajfa-894	25	22	other	other	ADJ
ajfa-894	25	23	audit	audit	NOUN
ajfa-894	25	24	activity	activity	NOUN
ajfa-894	25	25	and	and	CCONJ
ajfa-894	25	26	,	,	PUNCT
ajfa-894	25	27	indeed	indeed	ADV
ajfa-894	25	28	,	,	PUNCT
ajfa-894	25	29	other	other	ADJ
ajfa-894	25	30	it	it	PRON
ajfa-894	25	31	assurance	assurance	NOUN
ajfa-894	25	32	activity	activity	NOUN
ajfa-894	25	33	.	.	PUNCT
ajfa-894	26	1	for	for	ADP
ajfa-894	26	2	a	a	DET
ajfa-894	26	3	wholly	wholly	ADV
ajfa-894	26	4	independent	independent	ADJ
ajfa-894	26	5	and	and	CCONJ
ajfa-894	26	6	impartial	impartial	ADJ
ajfa-894	26	7	view	view	NOUN
ajfa-894	26	8	,	,	PUNCT
ajfa-894	26	9	we	we	PRON
ajfa-894	26	10	believe	believe	VERB
ajfa-894	26	11	that	that	SCONJ
ajfa-894	26	12	it	it	PRON
ajfa-894	26	13	audit	audit	NOUN
ajfa-894	26	14	should	should	AUX
ajfa-894	26	15	be	be	AUX
ajfa-894	26	16	delivered	deliver	VERB
ajfa-894	26	17	as	as	ADP
ajfa-894	26	18	part	part	NOUN
ajfa-894	26	19	of	of	ADP
ajfa-894	26	20	an	an	DET
ajfa-894	26	21	audit	audit	NOUN
ajfa-894	26	22	,	,	PUNCT
ajfa-894	26	23	involving	involve	VERB
ajfa-894	26	24	the	the	DET
ajfa-894	26	25	wider	wide	ADJ
ajfa-894	26	26	audit	audit	NOUN
ajfa-894	26	27	team	team	NOUN
ajfa-894	26	28	and	and	CCONJ
ajfa-894	26	29	,	,	PUNCT
ajfa-894	26	30	where	where	SCONJ
ajfa-894	26	31	appropriate	appropriate	ADJ
ajfa-894	26	32	,	,	PUNCT
ajfa-894	26	33	other	other	ADJ
ajfa-894	26	34	specialists	specialist	NOUN
ajfa-894	26	35	.in	.in	PUNCT
ajfa-894	26	36	the	the	DET
ajfa-894	26	37	current	current	ADJ
ajfa-894	26	38	information	information	NOUN
ajfa-894	26	39	society	society	NOUN
ajfa-894	26	40	,	,	PUNCT
ajfa-894	26	41	ict	ict	NOUN
ajfa-894	26	42	and	and	CCONJ
ajfa-894	26	43	auditing	auditing	NOUN
ajfa-894	26	44	are	be	AUX
ajfa-894	26	45	intertwined	intertwine	VERB
ajfa-894	26	46	or	or	CCONJ
ajfa-894	26	47	heavy	heavy	ADJ
ajfa-894	26	48	coupled	couple	VERB
ajfa-894	26	49	.	.	PUNCT
ajfa-894	27	1	the	the	DET
ajfa-894	27	2	intertwine	intertwine	NOUN
ajfa-894	27	3	of	of	ADP
ajfa-894	27	4	the	the	DET
ajfa-894	27	5	two	two	NUM
ajfa-894	27	6	is	be	AUX
ajfa-894	27	7	brought	bring	VERB
ajfa-894	27	8	by	by	ADP
ajfa-894	27	9	the	the	DET
ajfa-894	27	10	fact	fact	NOUN
ajfa-894	27	11	that	that	SCONJ
ajfa-894	27	12	it	it	PRON
ajfa-894	27	13	is	be	AUX
ajfa-894	27	14	responsible	responsible	ADJ
ajfa-894	27	15	for	for	ADP
ajfa-894	27	16	designing	design	VERB
ajfa-894	27	17	,	,	PUNCT
ajfa-894	27	18	implementing	implement	VERB
ajfa-894	27	19	and	and	CCONJ
ajfa-894	27	20	maintaining	maintain	VERB
ajfa-894	27	21	many	many	ADJ
ajfa-894	27	22	controls	control	NOUN
ajfa-894	27	23	over	over	ADP
ajfa-894	27	24	an	an	DET
ajfa-894	27	25	organization	organization	NOUN
ajfa-894	27	26	’s	’s	PART
ajfa-894	27	27	business	business	NOUN
ajfa-894	27	28	processes	process	NOUN
ajfa-894	27	29	.it	.it	PUNCT
ajfa-894	27	30	has	have	VERB
ajfa-894	27	31	a	a	DET
ajfa-894	27	32	critical	critical	ADJ
ajfa-894	27	33	role	role	NOUN
ajfa-894	27	34	in	in	ADP
ajfa-894	27	35	collecting	collecting	NOUN
ajfa-894	27	36	,	,	PUNCT
ajfa-894	27	37	processing	processing	NOUN
ajfa-894	27	38	and	and	CCONJ
ajfa-894	27	39	sorting	sort	VERB
ajfa-894	27	40	data	datum	NOUN
ajfa-894	27	41	that	that	PRON
ajfa-894	27	42	is	be	AUX
ajfa-894	27	43	summarized	summarize	VERB
ajfa-894	27	44	and	and	CCONJ
ajfa-894	27	45	reported	report	VERB
ajfa-894	27	46	in	in	ADP
ajfa-894	27	47	financial	financial	ADJ
ajfa-894	27	48	statements	statement	NOUN
ajfa-894	27	49	(	(	PUNCT
ajfa-894	27	50	canon	canon	NOUN
ajfa-894	27	51	and	and	CCONJ
ajfa-894	27	52	crowe	crowe	PROPN
ajfa-894	27	53	,	,	PUNCT
ajfa-894	27	54	2004	2004	NUM
ajfa-894	27	55	,	,	PUNCT
ajfa-894	27	56	p.31	p.31	X
ajfa-894	27	57	)	)	PUNCT
ajfa-894	27	58	.	.	PUNCT
ajfa-894	28	1	(	(	PUNCT
ajfa-894	28	2	“	"	PUNCT
ajfa-894	28	3	new	new	ADJ
ajfa-894	28	4	developments	development	NOUN
ajfa-894	28	5	in	in	ADP
ajfa-894	28	6	auditing”2010	auditing”2010	PROPN
ajfa-894	28	7	)	)	PUNCT
ajfa-894	28	8	pointed	point	VERB
ajfa-894	28	9	out	out	ADP
ajfa-894	28	10	that	that	SCONJ
ajfa-894	28	11	the	the	DET
ajfa-894	28	12	government	government	NOUN
ajfa-894	28	13	of	of	ADP
ajfa-894	28	14	botswana	botswana	PROPN
ajfa-894	28	15	is	be	AUX
ajfa-894	28	16	faced	face	VERB
ajfa-894	28	17	with	with	ADP
ajfa-894	28	18	a	a	DET
ajfa-894	28	19	mammoth	mammoth	ADJ
ajfa-894	28	20	task	task	NOUN
ajfa-894	28	21	of	of	ADP
ajfa-894	28	22	increasing	increase	VERB
ajfa-894	28	23	information	information	NOUN
ajfa-894	28	24	technology	technology	NOUN
ajfa-894	28	25	and	and	CCONJ
ajfa-894	28	26	accountants	accountant	NOUN
ajfa-894	28	27	personnel	personnel	NOUN
ajfa-894	28	28	who	who	PRON
ajfa-894	28	29	are	be	AUX
ajfa-894	28	30	currently	currently	ADV
ajfa-894	28	31	labeled	label	VERB
ajfa-894	28	32	as	as	ADP
ajfa-894	28	33	scarce	scarce	ADJ
ajfa-894	28	34	skills	skill	NOUN
ajfa-894	28	35	.	.	PUNCT
ajfa-894	29	1	the	the	DET
ajfa-894	29	2	two	two	NUM
ajfa-894	29	3	disciplines	discipline	NOUN
ajfa-894	29	4	are	be	AUX
ajfa-894	29	5	essential	essential	ADJ
ajfa-894	29	6	for	for	SCONJ
ajfa-894	29	7	it	it	PRON
ajfa-894	29	8	auditing	audit	VERB
ajfa-894	29	9	maturity	maturity	NOUN
ajfa-894	29	10	more	more	ADV
ajfa-894	29	11	especially	especially	ADV
ajfa-894	29	12	in	in	ADP
ajfa-894	29	13	the	the	DET
ajfa-894	29	14	current	current	ADJ
ajfa-894	29	15	turbulent	turbulent	ADJ
ajfa-894	29	16	times	time	NOUN
ajfa-894	29	17	.	.	PUNCT
ajfa-894	30	1	2	2	X
ajfa-894	30	2	.	.	X
ajfa-894	30	3	accountancy	accountancy	NOUN
ajfa-894	30	4	and	and	CCONJ
ajfa-894	30	5	auditing	auditing	NOUN
ajfa-894	30	6	in	in	ADP
ajfa-894	30	7	botswana	botswana	PROPN
ajfa-894	30	8	auditing	auditing	NOUN
ajfa-894	30	9	is	be	AUX
ajfa-894	30	10	one	one	NUM
ajfa-894	30	11	of	of	ADP
ajfa-894	30	12	the	the	DET
ajfa-894	30	13	oldest	old	ADJ
ajfa-894	30	14	professions	profession	NOUN
ajfa-894	30	15	in	in	ADP
ajfa-894	30	16	the	the	DET
ajfa-894	30	17	world	world	NOUN
ajfa-894	30	18	,	,	PUNCT
ajfa-894	30	19	as	as	SCONJ
ajfa-894	30	20	put	put	VERB
ajfa-894	30	21	by	by	ADP
ajfa-894	30	22	richard	richard	PROPN
ajfa-894	30	23	brown	brown	PROPN
ajfa-894	30	24	(	(	PUNCT
ajfa-894	30	25	1905	1905	NUM
ajfa-894	30	26	,	,	PUNCT
ajfa-894	30	27	quoted	quote	VERB
ajfa-894	30	28	in	in	ADP
ajfa-894	30	29	mautz	mautz	ADJ
ajfa-894	30	30	&	&	CCONJ
ajfa-894	30	31	sharaf	sharaf	PROPN
ajfa-894	30	32	,	,	PUNCT
ajfa-894	30	33	1961	1961	NUM
ajfa-894	30	34	)	)	PUNCT
ajfa-894	30	35	as	as	SCONJ
ajfa-894	30	36	follows	follow	VERB
ajfa-894	30	37	:	:	PUNCT
ajfa-894	30	38	asian	asian	ADJ
ajfa-894	30	39	journal	journal	NOUN
ajfa-894	30	40	of	of	ADP
ajfa-894	30	41	finance	finance	PROPN
ajfa-894	30	42	&	&	CCONJ
ajfa-894	30	43	accounting	accounting	PROPN
ajfa-894	30	44	issn	issn	PROPN
ajfa-894	30	45	1946	1946	NUM
ajfa-894	30	46	-	-	PUNCT
ajfa-894	30	47	052x	052x	NOUN
ajfa-894	30	48	2011	2011	NUM
ajfa-894	30	49	,	,	PUNCT
ajfa-894	30	50	vol	vol	NOUN
ajfa-894	30	51	.	.	PROPN
ajfa-894	31	1	3	3	NUM
ajfa-894	31	2	,	,	PUNCT
ajfa-894	31	3	no	no	INTJ
ajfa-894	31	4	.	.	NOUN
ajfa-894	31	5	1	1	NUM
ajfa-894	31	6	:	:	PUNCT
ajfa-894	31	7	e8	e8	VERB
ajfa-894	31	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	VERB
ajfa-894	31	9	127	127	NUM
ajfa-894	31	10	“	"	PUNCT
ajfa-894	31	11	the	the	DET
ajfa-894	31	12	origin	origin	NOUN
ajfa-894	31	13	of	of	ADP
ajfa-894	31	14	auditing	auditing	NOUN
ajfa-894	31	15	goes	go	VERB
ajfa-894	31	16	back	back	ADV
ajfa-894	31	17	to	to	ADP
ajfa-894	31	18	times	time	NOUN
ajfa-894	31	19	scarcely	scarcely	ADV
ajfa-894	31	20	less	less	ADV
ajfa-894	31	21	remote	remote	ADJ
ajfa-894	31	22	than	than	ADP
ajfa-894	31	23	that	that	PRON
ajfa-894	31	24	of	of	ADP
ajfa-894	31	25	accounting	accounting	NOUN
ajfa-894	31	26	…	…	PUNCT
ajfa-894	31	27	whenever	whenever	SCONJ
ajfa-894	31	28	the	the	DET
ajfa-894	31	29	advance	advance	NOUN
ajfa-894	31	30	of	of	ADP
ajfa-894	31	31	civilization	civilization	NOUN
ajfa-894	31	32	brought	bring	VERB
ajfa-894	31	33	about	about	ADP
ajfa-894	31	34	the	the	DET
ajfa-894	31	35	necessity	necessity	NOUN
ajfa-894	31	36	of	of	ADP
ajfa-894	31	37	one	one	NUM
ajfa-894	31	38	man	man	NOUN
ajfa-894	31	39	being	be	AUX
ajfa-894	31	40	intrusted	intrust	VERB
ajfa-894	31	41	to	to	ADP
ajfa-894	31	42	some	some	DET
ajfa-894	31	43	extent	extent	NOUN
ajfa-894	31	44	with	with	ADP
ajfa-894	31	45	the	the	DET
ajfa-894	31	46	property	property	NOUN
ajfa-894	31	47	of	of	ADP
ajfa-894	31	48	another	another	PRON
ajfa-894	31	49	,	,	PUNCT
ajfa-894	31	50	the	the	DET
ajfa-894	31	51	advisability	advisability	NOUN
ajfa-894	31	52	of	of	ADP
ajfa-894	31	53	some	some	DET
ajfa-894	31	54	kind	kind	NOUN
ajfa-894	31	55	of	of	ADP
ajfa-894	31	56	check	check	NOUN
ajfa-894	31	57	upon	upon	SCONJ
ajfa-894	31	58	the	the	DET
ajfa-894	31	59	fidelity	fidelity	NOUN
ajfa-894	31	60	of	of	ADP
ajfa-894	31	61	the	the	DET
ajfa-894	31	62	former	former	ADJ
ajfa-894	31	63	would	would	AUX
ajfa-894	31	64	become	become	VERB
ajfa-894	31	65	apparent	apparent	ADJ
ajfa-894	31	66	.	.	PUNCT
ajfa-894	31	67	”	"	PUNCT
ajfa-894	32	1	for	for	ADP
ajfa-894	32	2	all	all	DET
ajfa-894	32	3	these	these	DET
ajfa-894	32	4	years	year	NOUN
ajfa-894	32	5	,	,	PUNCT
ajfa-894	32	6	auditing	auditing	NOUN
ajfa-894	32	7	is	be	AUX
ajfa-894	32	8	forced	force	VERB
ajfa-894	32	9	to	to	PART
ajfa-894	32	10	adapt	adapt	VERB
ajfa-894	32	11	to	to	ADP
ajfa-894	32	12	the	the	DET
ajfa-894	32	13	changing	change	VERB
ajfa-894	32	14	environment	environment	NOUN
ajfa-894	32	15	within	within	ADP
ajfa-894	32	16	the	the	DET
ajfa-894	32	17	accounting	accounting	NOUN
ajfa-894	32	18	sphere.iia	sphere.iia	X
ajfa-894	32	19	(	(	PUNCT
ajfa-894	32	20	2010	2010	NUM
ajfa-894	32	21	)	)	PUNCT
ajfa-894	32	22	found	find	VERB
ajfa-894	32	23	some	some	PRON
ajfa-894	32	24	of	of	ADP
ajfa-894	32	25	the	the	DET
ajfa-894	32	26	changes	change	NOUN
ajfa-894	32	27	as	as	SCONJ
ajfa-894	32	28	follows	follow	VERB
ajfa-894	32	29	:	:	PUNCT
ajfa-894	32	30	•	•	NUM
ajfa-894	32	31	1999	1999	NUM
ajfa-894	32	32	:	:	PUNCT
ajfa-894	32	33	“	"	PUNCT
ajfa-894	32	34	bull	bull	NOUN
ajfa-894	32	35	market	market	NOUN
ajfa-894	32	36	”	"	PUNCT
ajfa-894	32	37	and	and	CCONJ
ajfa-894	32	38	y2k	y2k	PROPN
ajfa-894	32	39	•	•	NUM
ajfa-894	32	40	2001	2001	NUM
ajfa-894	32	41	:	:	PUNCT
ajfa-894	32	42	terrorism	terrorism	NOUN
ajfa-894	32	43	,	,	PUNCT
ajfa-894	32	44	bcp	bcp	PROPN
ajfa-894	32	45	,	,	PUNCT
ajfa-894	32	46	and	and	CCONJ
ajfa-894	32	47	disaster	disaster	NOUN
ajfa-894	32	48	recovery	recovery	NOUN
ajfa-894	32	49	•	•	NOUN
ajfa-894	32	50	2002	2002	NUM
ajfa-894	32	51	:	:	PUNCT
ajfa-894	32	52	enron	enron	PROPN
ajfa-894	32	53	,	,	PUNCT
ajfa-894	32	54	worldcom	worldcom	PROPN
ajfa-894	32	55	,	,	PUNCT
ajfa-894	32	56	and	and	CCONJ
ajfa-894	32	57	financial	financial	ADJ
ajfa-894	32	58	scandals	scandal	NOUN
ajfa-894	32	59	•	•	ADV
ajfa-894	32	60	2002	2002	NUM
ajfa-894	32	61	-	-	SYM
ajfa-894	32	62	2003	2003	NUM
ajfa-894	32	63	:	:	PUNCT
ajfa-894	32	64	sarbanes	sarbane	NOUN
ajfa-894	32	65	-	-	PUNCT
ajfa-894	32	66	oxley	oxley	NOUN
ajfa-894	32	67	and	and	CCONJ
ajfa-894	32	68	pcaob	pcaob	NOUN
ajfa-894	32	69	•	•	CCONJ
ajfa-894	32	70	2004	2004	NUM
ajfa-894	32	71	-	-	SYM
ajfa-894	32	72	2007	2007	NUM
ajfa-894	32	73	:	:	PUNCT
ajfa-894	33	1	sox	sox	PROPN
ajfa-894	33	2	,	,	PUNCT
ajfa-894	33	3	sox	sox	PROPN
ajfa-894	33	4	,	,	PUNCT
ajfa-894	33	5	and	and	CCONJ
ajfa-894	33	6	sox	sox	PROPN
ajfa-894	33	7	•	•	NUM
ajfa-894	33	8	2008	2008	NUM
ajfa-894	33	9	:	:	PUNCT
ajfa-894	33	10	implosion	implosion	NOUN
ajfa-894	33	11	of	of	ADP
ajfa-894	33	12	the	the	DET
ajfa-894	33	13	economy	economy	NOUN
ajfa-894	33	14	•	•	NOUN
ajfa-894	33	15	2009	2009	NUM
ajfa-894	33	16	:	:	PUNCT
ajfa-894	33	17	economic	economic	ADJ
ajfa-894	33	18	crisis	crisis	NOUN
ajfa-894	33	19	;	;	PUNCT
ajfa-894	33	20	realignment	realignment	NOUN
ajfa-894	33	21	of	of	ADP
ajfa-894	33	22	coverage	coverage	NOUN
ajfa-894	33	23	botswana	botswana	PROPN
ajfa-894	33	24	too	too	ADV
ajfa-894	33	25	recognize	recognize	VERB
ajfa-894	33	26	the	the	DET
ajfa-894	33	27	need	need	NOUN
ajfa-894	33	28	to	to	PART
ajfa-894	33	29	have	have	AUX
ajfa-894	33	30	auditors	auditor	NOUN
ajfa-894	33	31	,	,	PUNCT
ajfa-894	33	32	the	the	DET
ajfa-894	33	33	president	president	NOUN
ajfa-894	33	34	of	of	ADP
ajfa-894	33	35	iia	iia	PROPN
ajfa-894	33	36	-	-	PUNCT
ajfa-894	33	37	botswana	botswana	PROPN
ajfa-894	33	38	lesetedi	lesetedi	PROPN
ajfa-894	33	39	lesetedi	lesetedi	PROPN
ajfa-894	33	40	has	have	AUX
ajfa-894	33	41	said	say	VERB
ajfa-894	33	42	that	that	SCONJ
ajfa-894	33	43	internal	internal	ADJ
ajfa-894	33	44	auditors	auditor	NOUN
ajfa-894	33	45	compromise	compromise	VERB
ajfa-894	33	46	a	a	DET
ajfa-894	33	47	critical	critical	ADJ
ajfa-894	33	48	component	component	NOUN
ajfa-894	33	49	of	of	ADP
ajfa-894	33	50	good	good	ADJ
ajfa-894	33	51	governance	governance	NOUN
ajfa-894	33	52	essential	essential	ADJ
ajfa-894	33	53	for	for	ADP
ajfa-894	33	54	efficient	efficient	ADJ
ajfa-894	33	55	operations	operation	NOUN
ajfa-894	33	56	and	and	CCONJ
ajfa-894	33	57	internal	internal	ADJ
ajfa-894	33	58	control	control	NOUN
ajfa-894	33	59	of	of	ADP
ajfa-894	33	60	an	an	DET
ajfa-894	33	61	organization	organization	NOUN
ajfa-894	33	62	.	.	PUNCT
ajfa-894	34	1	chief	chief	ADJ
ajfa-894	34	2	internal	internal	ADJ
ajfa-894	34	3	auditor	auditor	NOUN
ajfa-894	34	4	at	at	ADP
ajfa-894	34	5	burs	bur	NOUN
ajfa-894	34	6	said	say	VERB
ajfa-894	34	7	integral	integral	ADJ
ajfa-894	34	8	audits	audits	NOUN
ajfa-894	34	9	determine	determine	VERB
ajfa-894	34	10	the	the	DET
ajfa-894	34	11	information	information	NOUN
ajfa-894	34	12	reliability	reliability	NOUN
ajfa-894	34	13	,	,	PUNCT
ajfa-894	34	14	compliance	compliance	NOUN
ajfa-894	34	15	,	,	PUNCT
ajfa-894	34	16	assets	asset	NOUN
ajfa-894	34	17	security	security	NOUN
ajfa-894	34	18	,	,	PUNCT
ajfa-894	34	19	economic	economic	ADJ
ajfa-894	34	20	prudence	prudence	NOUN
ajfa-894	34	21	and	and	CCONJ
ajfa-894	34	22	well	well	ADV
ajfa-894	34	23	defined	define	VERB
ajfa-894	34	24	goals	goal	NOUN
ajfa-894	34	25	within	within	ADP
ajfa-894	34	26	organization	organization	NOUN
ajfa-894	34	27	(	(	PUNCT
ajfa-894	34	28	the	the	DET
ajfa-894	34	29	voice	voice	NOUN
ajfa-894	34	30	,	,	PUNCT
ajfa-894	34	31	2007	2007	NUM
ajfa-894	34	32	)	)	PUNCT
ajfa-894	34	33	.	.	PUNCT
ajfa-894	35	1	in	in	ADP
ajfa-894	35	2	botswana	botswana	PROPN
ajfa-894	35	3	,	,	PUNCT
ajfa-894	35	4	accountants	accountant	NOUN
ajfa-894	35	5	act	act	PROPN
ajfa-894	35	6	was	be	AUX
ajfa-894	35	7	formulated	formulate	VERB
ajfa-894	35	8	in	in	ADP
ajfa-894	35	9	1988(bia	1988(bia	NUM
ajfa-894	35	10	report	report	NOUN
ajfa-894	35	11	2009).auditing	2009).auditing	NUM
ajfa-894	35	12	can	can	AUX
ajfa-894	35	13	not	not	PART
ajfa-894	35	14	be	be	AUX
ajfa-894	35	15	traced	trace	VERB
ajfa-894	35	16	far	far	ADV
ajfa-894	35	17	back	back	ADV
ajfa-894	35	18	but	but	CCONJ
ajfa-894	35	19	since	since	SCONJ
ajfa-894	35	20	its	its	PRON
ajfa-894	35	21	adoption	adoption	NOUN
ajfa-894	35	22	it	it	PRON
ajfa-894	35	23	has	have	AUX
ajfa-894	35	24	grown	grow	VERB
ajfa-894	35	25	tremendously	tremendously	ADV
ajfa-894	35	26	.	.	PUNCT
ajfa-894	36	1	mr	mr	PROPN
ajfa-894	36	2	duncan	duncan	PROPN
ajfa-894	36	3	majinda	majinda	PROPN
ajfa-894	36	4	,	,	PUNCT
ajfa-894	36	5	ceo	ceo	NOUN
ajfa-894	36	6	of	of	ADP
ajfa-894	36	7	bia	bia	PROPN
ajfa-894	36	8	on	on	ADP
ajfa-894	36	9	his	his	PRON
ajfa-894	36	10	interview	interview	NOUN
ajfa-894	36	11	(	(	PUNCT
ajfa-894	36	12	mmegi	mmegi	PROPN
ajfa-894	36	13	,	,	PUNCT
ajfa-894	36	14	2010	2010	NUM
ajfa-894	36	15	)	)	PUNCT
ajfa-894	36	16	stated	state	VERB
ajfa-894	36	17	that	that	SCONJ
ajfa-894	36	18	botswana	botswana	PROPN
ajfa-894	36	19	will	will	AUX
ajfa-894	36	20	implement	implement	VERB
ajfa-894	36	21	two	two	NUM
ajfa-894	36	22	acts	act	NOUN
ajfa-894	36	23	;	;	PUNCT
ajfa-894	36	24	accountants	accountant	NOUN
ajfa-894	36	25	act	act	VERB
ajfa-894	36	26	and	and	CCONJ
ajfa-894	36	27	financial	financial	ADJ
ajfa-894	36	28	reporting	reporting	NOUN
ajfa-894	36	29	act	act	PROPN
ajfa-894	36	30	.	.	PUNCT
ajfa-894	37	1	accountants	accountant	NOUN
ajfa-894	37	2	act	act	VERB
ajfa-894	37	3	(	(	PUNCT
ajfa-894	37	4	revised	revise	VERB
ajfa-894	37	5	)	)	PUNCT
ajfa-894	37	6	had	have	VERB
ajfa-894	37	7	to	to	PART
ajfa-894	37	8	be	be	AUX
ajfa-894	37	9	reviewed	review	VERB
ajfa-894	37	10	due	due	ADP
ajfa-894	37	11	to	to	ADP
ajfa-894	37	12	the	the	DET
ajfa-894	37	13	fact	fact	NOUN
ajfa-894	37	14	that	that	SCONJ
ajfa-894	37	15	it	it	PRON
ajfa-894	37	16	had	have	AUX
ajfa-894	37	17	become	become	VERB
ajfa-894	37	18	archaic	archaic	ADJ
ajfa-894	37	19	and	and	CCONJ
ajfa-894	37	20	out	out	ADP
ajfa-894	37	21	of	of	ADP
ajfa-894	37	22	line	line	NOUN
ajfa-894	37	23	with	with	ADP
ajfa-894	37	24	modern	modern	ADJ
ajfa-894	37	25	running	running	NOUN
ajfa-894	37	26	of	of	ADP
ajfa-894	37	27	the	the	DET
ajfa-894	37	28	profession	profession	NOUN
ajfa-894	37	29	while	while	SCONJ
ajfa-894	37	30	the	the	DET
ajfa-894	37	31	financial	financial	ADJ
ajfa-894	37	32	reporting	reporting	NOUN
ajfa-894	37	33	act	act	NOUN
ajfa-894	37	34	(	(	PUNCT
ajfa-894	37	35	new)establishes	new)establishes	PROPN
ajfa-894	37	36	a	a	DET
ajfa-894	37	37	botswana	botswana	PROPN
ajfa-894	37	38	accounting	accounting	PROPN
ajfa-894	37	39	authority	authority	PROPN
ajfa-894	37	40	oversight	oversight	NOUN
ajfa-894	37	41	as	as	ADP
ajfa-894	37	42	the	the	DET
ajfa-894	37	43	umbrella	umbrella	NOUN
ajfa-894	37	44	body	body	NOUN
ajfa-894	37	45	of	of	ADP
ajfa-894	37	46	the	the	DET
ajfa-894	37	47	profession	profession	NOUN
ajfa-894	37	48	,	,	PUNCT
ajfa-894	37	49	it	it	PRON
ajfa-894	37	50	will	will	AUX
ajfa-894	37	51	be	be	AUX
ajfa-894	37	52	the	the	DET
ajfa-894	37	53	regulator	regulator	NOUN
ajfa-894	37	54	of	of	ADP
ajfa-894	37	55	the	the	DET
ajfa-894	37	56	profession	profession	NOUN
ajfa-894	37	57	.	.	PUNCT
ajfa-894	38	1	the	the	DET
ajfa-894	38	2	former	former	ADJ
ajfa-894	38	3	minister	minister	NOUN
ajfa-894	38	4	of	of	ADP
ajfa-894	38	5	finance	finance	NOUN
ajfa-894	38	6	,	,	PUNCT
ajfa-894	38	7	mr	mr	PROPN
ajfa-894	38	8	gaolatlhe	gaolatlhe	NOUN
ajfa-894	38	9	in	in	ADP
ajfa-894	38	10	his	his	PRON
ajfa-894	38	11	speech(2008	speech(2008	NOUN
ajfa-894	38	12	)	)	PUNCT
ajfa-894	38	13	said	say	VERB
ajfa-894	38	14	,	,	PUNCT
ajfa-894	38	15	ministry	ministry	NOUN
ajfa-894	38	16	in	in	ADP
ajfa-894	38	17	conjunction	conjunction	NOUN
ajfa-894	38	18	with	with	ADP
ajfa-894	38	19	the	the	DET
ajfa-894	38	20	institute	institute	NOUN
ajfa-894	38	21	of	of	ADP
ajfa-894	38	22	internal	internal	ADJ
ajfa-894	38	23	auditors	auditor	NOUN
ajfa-894	38	24	(	(	PUNCT
ajfa-894	38	25	iia	iia	PROPN
ajfa-894	38	26	)	)	PUNCT
ajfa-894	38	27	botswana	botswana	PROPN
ajfa-894	38	28	has	have	AUX
ajfa-894	38	29	fully	fully	ADV
ajfa-894	38	30	embraced	embrace	VERB
ajfa-894	38	31	his	his	PRON
ajfa-894	38	32	excellency	excellency	NOUN
ajfa-894	38	33	the	the	DET
ajfa-894	38	34	president	president	NOUN
ajfa-894	38	35	,	,	PUNCT
ajfa-894	38	36	lt	lt	PROPN
ajfa-894	38	37	.	.	PROPN
ajfa-894	38	38	general	general	PROPN
ajfa-894	38	39	seretse	seretse	PROPN
ajfa-894	38	40	khama	khama	PROPN
ajfa-894	38	41	ian	ian	PROPN
ajfa-894	38	42	khama	khama	PROPN
ajfa-894	38	43	’s	’s	PART
ajfa-894	38	44	principles	principle	NOUN
ajfa-894	38	45	referred	refer	VERB
ajfa-894	38	46	to	to	ADP
ajfa-894	38	47	as	as	ADP
ajfa-894	38	48	the	the	DET
ajfa-894	38	49	4d	4d	NUM
ajfa-894	38	50	s	s	NOUN
ajfa-894	38	51	,	,	PUNCT
ajfa-894	38	52	namely	namely	ADV
ajfa-894	38	53	democracy	democracy	NOUN
ajfa-894	38	54	,	,	PUNCT
ajfa-894	38	55	development	development	NOUN
ajfa-894	38	56	,	,	PUNCT
ajfa-894	38	57	dignity	dignity	NOUN
ajfa-894	38	58	and	and	CCONJ
ajfa-894	38	59	discipline	discipline	NOUN
ajfa-894	38	60	.	.	PUNCT
ajfa-894	39	1	as	as	SCONJ
ajfa-894	39	2	democracy	democracy	NOUN
ajfa-894	39	3	is	be	AUX
ajfa-894	39	4	an	an	DET
ajfa-894	39	5	important	important	ADJ
ajfa-894	39	6	cornerstone	cornerstone	NOUN
ajfa-894	39	7	of	of	ADP
ajfa-894	39	8	good	good	ADJ
ajfa-894	39	9	governance	governance	NOUN
ajfa-894	39	10	and	and	CCONJ
ajfa-894	39	11	prudent	prudent	ADJ
ajfa-894	39	12	economic	economic	ADJ
ajfa-894	39	13	management	management	NOUN
ajfa-894	39	14	,	,	PUNCT
ajfa-894	39	15	so	so	ADV
ajfa-894	39	16	is	be	AUX
ajfa-894	39	17	internal	internal	ADJ
ajfa-894	39	18	audit	audit	NOUN
ajfa-894	39	19	as	as	SCONJ
ajfa-894	39	20	it	it	PRON
ajfa-894	39	21	is	be	AUX
ajfa-894	39	22	one	one	NUM
ajfa-894	39	23	of	of	ADP
ajfa-894	39	24	the	the	DET
ajfa-894	39	25	four	four	NUM
ajfa-894	39	26	pillars	pillar	NOUN
ajfa-894	39	27	of	of	ADP
ajfa-894	39	28	good	good	ADJ
ajfa-894	39	29	corporate	corporate	ADJ
ajfa-894	39	30	governance	governance	NOUN
ajfa-894	39	31	.	.	PUNCT
ajfa-894	40	1	therefore	therefore	ADV
ajfa-894	40	2	internal	internal	ADJ
ajfa-894	40	3	audit	audit	NOUN
ajfa-894	40	4	would	would	AUX
ajfa-894	40	5	want	want	VERB
ajfa-894	40	6	to	to	PART
ajfa-894	40	7	see	see	VERB
ajfa-894	40	8	affairs	affair	NOUN
ajfa-894	40	9	of	of	ADP
ajfa-894	40	10	corporate	corporate	ADJ
ajfa-894	40	11	entities	entity	NOUN
ajfa-894	40	12	run	run	VERB
ajfa-894	40	13	in	in	ADP
ajfa-894	40	14	a	a	DET
ajfa-894	40	15	democratic	democratic	ADJ
ajfa-894	40	16	and	and	CCONJ
ajfa-894	40	17	transparent	transparent	ADJ
ajfa-894	40	18	manner	manner	NOUN
ajfa-894	40	19	where	where	SCONJ
ajfa-894	40	20	there	there	PRON
ajfa-894	40	21	are	be	VERB
ajfa-894	40	22	consultations	consultation	NOUN
ajfa-894	40	23	with	with	ADP
ajfa-894	40	24	all	all	DET
ajfa-894	40	25	stakeholders	stakeholder	NOUN
ajfa-894	40	26	.	.	PUNCT
ajfa-894	41	1	auditing	auditing	NOUN
ajfa-894	41	2	firms	firm	NOUN
ajfa-894	41	3	and	and	CCONJ
ajfa-894	41	4	the	the	DET
ajfa-894	41	5	government	government	NOUN
ajfa-894	41	6	undertake	undertake	VERB
ajfa-894	41	7	different	different	ADJ
ajfa-894	41	8	types	type	NOUN
ajfa-894	41	9	of	of	ADP
ajfa-894	41	10	audits	audits	NOUN
ajfa-894	41	11	e.g.	e.g.	ADV
ajfa-894	41	12	statutory	statutory	ADJ
ajfa-894	41	13	audit	audit	NOUN
ajfa-894	41	14	nonstatutory	nonstatutory	ADJ
ajfa-894	41	15	audit	audit	NOUN
ajfa-894	41	16	,	,	PUNCT
ajfa-894	41	17	external	external	ADJ
ajfa-894	41	18	audit	audit	NOUN
ajfa-894	41	19	,	,	PUNCT
ajfa-894	41	20	internal	internal	ADJ
ajfa-894	41	21	audit	audit	NOUN
ajfa-894	41	22	,	,	PUNCT
ajfa-894	41	23	final	final	ADJ
ajfa-894	41	24	audit	audit	NOUN
ajfa-894	41	25	,	,	PUNCT
ajfa-894	41	26	social	social	ADJ
ajfa-894	41	27	audit	audit	NOUN
ajfa-894	41	28	,	,	PUNCT
ajfa-894	41	29	performance	performance	NOUN
ajfa-894	41	30	audit	audit	NOUN
ajfa-894	41	31	,	,	PUNCT
ajfa-894	41	32	even	even	ADV
ajfa-894	41	33	though	though	SCONJ
ajfa-894	41	34	the	the	DET
ajfa-894	41	35	frequency	frequency	NOUN
ajfa-894	41	36	is	be	AUX
ajfa-894	41	37	dependent	dependent	ADJ
ajfa-894	41	38	on	on	ADP
ajfa-894	41	39	each	each	PRON
ajfa-894	41	40	.	.	PUNCT
ajfa-894	42	1	asian	asian	ADJ
ajfa-894	42	2	journal	journal	PROPN
ajfa-894	42	3	of	of	ADP
ajfa-894	42	4	finance	finance	PROPN
ajfa-894	42	5	&	&	CCONJ
ajfa-894	42	6	accounting	accounting	PROPN
ajfa-894	42	7	issn	issn	PROPN
ajfa-894	42	8	1946	1946	NUM
ajfa-894	42	9	-	-	PUNCT
ajfa-894	42	10	052x	052x	NOUN
ajfa-894	42	11	2011	2011	NUM
ajfa-894	42	12	,	,	PUNCT
ajfa-894	42	13	vol	vol	NOUN
ajfa-894	42	14	.	.	PROPN
ajfa-894	43	1	3	3	NUM
ajfa-894	43	2	,	,	PUNCT
ajfa-894	43	3	no	no	INTJ
ajfa-894	43	4	.	.	NOUN
ajfa-894	43	5	1	1	NUM
ajfa-894	43	6	:	:	PUNCT
ajfa-894	43	7	e8	e8	VERB
ajfa-894	43	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-894	43	9	128	128	NUM
ajfa-894	43	10	3	3	NUM
ajfa-894	43	11	.	.	PUNCT
ajfa-894	43	12	information	information	NOUN
ajfa-894	43	13	technology	technology	NOUN
ajfa-894	43	14	in	in	ADP
ajfa-894	43	15	botswana	botswana	PROPN
ajfa-894	43	16	information	information	NOUN
ajfa-894	43	17	technology	technology	NOUN
ajfa-894	43	18	(	(	PUNCT
ajfa-894	43	19	it	it	PRON
ajfa-894	43	20	)	)	PUNCT
ajfa-894	43	21	can	can	AUX
ajfa-894	43	22	be	be	AUX
ajfa-894	43	23	defined	define	VERB
ajfa-894	43	24	as	as	ADP
ajfa-894	43	25	phrase	phrase	NOUN
ajfa-894	43	26	that	that	PRON
ajfa-894	43	27	covers	cover	VERB
ajfa-894	43	28	all	all	DET
ajfa-894	43	29	forms	form	NOUN
ajfa-894	43	30	of	of	ADP
ajfa-894	43	31	technology	technology	NOUN
ajfa-894	43	32	that	that	PRON
ajfa-894	43	33	are	be	AUX
ajfa-894	43	34	used	use	VERB
ajfa-894	43	35	to	to	PART
ajfa-894	43	36	create	create	VERB
ajfa-894	43	37	,	,	PUNCT
ajfa-894	43	38	store	store	VERB
ajfa-894	43	39	and	and	CCONJ
ajfa-894	43	40	distribute	distribute	VERB
ajfa-894	43	41	information	information	NOUN
ajfa-894	43	42	in	in	ADP
ajfa-894	43	43	all	all	DET
ajfa-894	43	44	its	its	PRON
ajfa-894	43	45	formats	format	NOUN
ajfa-894	43	46	,	,	PUNCT
ajfa-894	43	47	mostly	mostly	ADV
ajfa-894	43	48	using	use	VERB
ajfa-894	43	49	computers	computer	NOUN
ajfa-894	43	50	.	.	PUNCT
ajfa-894	44	1	”according	”accorde	VERB
ajfa-894	44	2	to	to	PART
ajfa-894	44	3	ndcc	ndcc	VERB
ajfa-894	44	4	54.59.01	54.59.01	NUM
ajfa-894	44	5	information	information	NOUN
ajfa-894	44	6	technology	technology	NOUN
ajfa-894	44	7	means	mean	VERB
ajfa-894	44	8	the	the	DET
ajfa-894	44	9	use	use	NOUN
ajfa-894	44	10	of	of	ADP
ajfa-894	44	11	hardware	hardware	NOUN
ajfa-894	44	12	,	,	PUNCT
ajfa-894	44	13	software	software	NOUN
ajfa-894	44	14	,	,	PUNCT
ajfa-894	44	15	services	service	NOUN
ajfa-894	44	16	and	and	CCONJ
ajfa-894	44	17	supporting	support	VERB
ajfa-894	44	18	infrastructure	infrastructure	NOUN
ajfa-894	44	19	to	to	PART
ajfa-894	44	20	manage	manage	VERB
ajfa-894	44	21	and	and	CCONJ
ajfa-894	44	22	deliver	deliver	VERB
ajfa-894	44	23	information	information	NOUN
ajfa-894	44	24	using	use	VERB
ajfa-894	44	25	voice	voice	NOUN
ajfa-894	44	26	,	,	PUNCT
ajfa-894	44	27	data	datum	NOUN
ajfa-894	44	28	and	and	CCONJ
ajfa-894	44	29	video	video	NOUN
ajfa-894	44	30	”	"	PUNCT
ajfa-894	44	31	.	.	PUNCT
ajfa-894	45	1	diffusion	diffusion	NOUN
ajfa-894	45	2	of	of	ADP
ajfa-894	45	3	it	it	PRON
ajfa-894	45	4	in	in	ADP
ajfa-894	45	5	botswana	botswana	PROPN
ajfa-894	45	6	is	be	AUX
ajfa-894	45	7	growing	grow	VERB
ajfa-894	45	8	at	at	ADP
ajfa-894	45	9	a	a	DET
ajfa-894	45	10	fast	fast	ADJ
ajfa-894	45	11	rate	rate	NOUN
ajfa-894	45	12	and	and	CCONJ
ajfa-894	45	13	this	this	PRON
ajfa-894	45	14	is	be	AUX
ajfa-894	45	15	captured	capture	VERB
ajfa-894	45	16	clearly	clearly	ADV
ajfa-894	45	17	by	by	ADP
ajfa-894	45	18	mutula	mutula	NOUN
ajfa-894	45	19	&	&	CCONJ
ajfa-894	45	20	jain(2001	jain(2001	PROPN
ajfa-894	45	21	)	)	PUNCT
ajfa-894	45	22	,	,	PUNCT
ajfa-894	45	23	in	in	ADP
ajfa-894	45	24	recognition	recognition	NOUN
ajfa-894	45	25	of	of	ADP
ajfa-894	45	26	the	the	DET
ajfa-894	45	27	opportunities	opportunity	NOUN
ajfa-894	45	28	and	and	CCONJ
ajfa-894	45	29	challenges	challenge	NOUN
ajfa-894	45	30	occasioned	occasion	VERB
ajfa-894	45	31	by	by	ADP
ajfa-894	45	32	it	it	PRON
ajfa-894	45	33	,	,	PUNCT
ajfa-894	45	34	member	member	NOUN
ajfa-894	45	35	states	state	NOUN
ajfa-894	45	36	of	of	ADP
ajfa-894	45	37	the	the	DET
ajfa-894	45	38	southern	southern	ADJ
ajfa-894	45	39	african	african	ADJ
ajfa-894	45	40	development	development	PROPN
ajfa-894	45	41	community	community	NOUN
ajfa-894	45	42	(	(	PUNCT
ajfa-894	45	43	sadc	sadc	PROPN
ajfa-894	45	44	)	)	PUNCT
ajfa-894	45	45	in	in	ADP
ajfa-894	45	46	1999	1999	NUM
ajfa-894	45	47	identified	identify	VERB
ajfa-894	45	48	areas	area	NOUN
ajfa-894	45	49	that	that	PRON
ajfa-894	45	50	needed	need	VERB
ajfa-894	45	51	to	to	PART
ajfa-894	45	52	be	be	AUX
ajfa-894	45	53	addressed	address	VERB
ajfa-894	45	54	for	for	SCONJ
ajfa-894	45	55	the	the	DET
ajfa-894	45	56	region	region	NOUN
ajfa-894	45	57	to	to	PART
ajfa-894	45	58	realize	realize	VERB
ajfa-894	45	59	an	an	DET
ajfa-894	45	60	information	information	NOUN
ajfa-894	45	61	society	society	NOUN
ajfa-894	45	62	.	.	PUNCT
ajfa-894	46	1	among	among	ADP
ajfa-894	46	2	key	key	ADJ
ajfa-894	46	3	areas	area	NOUN
ajfa-894	46	4	identified	identify	VERB
ajfa-894	46	5	were	be	AUX
ajfa-894	46	6	:	:	PUNCT
ajfa-894	46	7	improving	improve	VERB
ajfa-894	46	8	and	and	CCONJ
ajfa-894	46	9	broadening	broaden	VERB
ajfa-894	46	10	equitable	equitable	ADJ
ajfa-894	46	11	access	access	NOUN
ajfa-894	46	12	to	to	ADP
ajfa-894	46	13	information	information	NOUN
ajfa-894	46	14	and	and	CCONJ
ajfa-894	46	15	communications	communication	NOUN
ajfa-894	46	16	technology	technology	NOUN
ajfa-894	46	17	(	(	PUNCT
ajfa-894	46	18	ict	ict	PROPN
ajfa-894	46	19	)	)	PUNCT
ajfa-894	46	20	;	;	PUNCT
ajfa-894	46	21	reducing	reduce	VERB
ajfa-894	46	22	costs	cost	NOUN
ajfa-894	46	23	related	relate	VERB
ajfa-894	46	24	to	to	ADP
ajfa-894	46	25	it	it	PRON
ajfa-894	46	26	;	;	PUNCT
ajfa-894	46	27	developing	develop	VERB
ajfa-894	46	28	an	an	DET
ajfa-894	46	29	sadc	sadc	ADJ
ajfa-894	46	30	-	-	ADJ
ajfa-894	46	31	wide	wide	ADJ
ajfa-894	46	32	infrastructure	infrastructure	NOUN
ajfa-894	46	33	;	;	PUNCT
ajfa-894	46	34	encouraging	encourage	VERB
ajfa-894	46	35	the	the	DET
ajfa-894	46	36	growth	growth	NOUN
ajfa-894	46	37	of	of	ADP
ajfa-894	46	38	software	software	NOUN
ajfa-894	46	39	and	and	CCONJ
ajfa-894	46	40	hardware	hardware	NOUN
ajfa-894	46	41	development	development	NOUN
ajfa-894	46	42	facilities	facility	NOUN
ajfa-894	46	43	;	;	PUNCT
ajfa-894	46	44	and	and	CCONJ
ajfa-894	46	45	improving	improve	VERB
ajfa-894	46	46	human	human	ADJ
ajfa-894	46	47	resource	resource	NOUN
ajfa-894	46	48	capacity	capacity	NOUN
ajfa-894	46	49	.	.	PUNCT
ajfa-894	47	1	the	the	DET
ajfa-894	47	2	importance	importance	NOUN
ajfa-894	47	3	of	of	ADP
ajfa-894	47	4	policies	policy	NOUN
ajfa-894	47	5	related	relate	VERB
ajfa-894	47	6	to	to	ADP
ajfa-894	47	7	national	national	ADJ
ajfa-894	47	8	information	information	NOUN
ajfa-894	47	9	and	and	CCONJ
ajfa-894	47	10	communication	communication	NOUN
ajfa-894	47	11	infrastructures	infrastructure	NOUN
ajfa-894	47	12	a	a	DET
ajfa-894	47	13	favorable	favorable	ADJ
ajfa-894	47	14	regulatory	regulatory	ADJ
ajfa-894	47	15	environment	environment	NOUN
ajfa-894	47	16	,	,	PUNCT
ajfa-894	47	17	the	the	DET
ajfa-894	47	18	liberalization	liberalization	NOUN
ajfa-894	47	19	of	of	ADP
ajfa-894	47	20	the	the	DET
ajfa-894	47	21	telecommunication	telecommunication	NOUN
ajfa-894	47	22	sector	sector	NOUN
ajfa-894	47	23	and	and	CCONJ
ajfa-894	47	24	the	the	DET
ajfa-894	47	25	strengthening	strengthening	NOUN
ajfa-894	47	26	of	of	ADP
ajfa-894	47	27	the	the	DET
ajfa-894	47	28	education	education	NOUN
ajfa-894	47	29	sector	sector	NOUN
ajfa-894	47	30	was	be	AUX
ajfa-894	47	31	also	also	ADV
ajfa-894	47	32	emphasized	emphasize	VERB
ajfa-894	47	33	(	(	PUNCT
ajfa-894	47	34	sadc	sadc	PROPN
ajfa-894	47	35	secretariat	secretariat	PROPN
ajfa-894	47	36	,	,	PUNCT
ajfa-894	47	37	1999	1999	NUM
ajfa-894	47	38	)	)	PUNCT
ajfa-894	48	1	botswana	botswana	PROPN
ajfa-894	48	2	has	have	AUX
ajfa-894	48	3	set	set	VERB
ajfa-894	48	4	measures	measure	NOUN
ajfa-894	48	5	to	to	PART
ajfa-894	48	6	increase	increase	VERB
ajfa-894	48	7	diffusion	diffusion	NOUN
ajfa-894	48	8	of	of	ADP
ajfa-894	48	9	it	it	PRON
ajfa-894	48	10	.	.	PUNCT
ajfa-894	49	1	some	some	PRON
ajfa-894	49	2	of	of	ADP
ajfa-894	49	3	the	the	DET
ajfa-894	49	4	strategies	strategy	NOUN
ajfa-894	49	5	adopted	adopt	VERB
ajfa-894	49	6	by	by	ADP
ajfa-894	49	7	the	the	DET
ajfa-894	49	8	government	government	NOUN
ajfa-894	49	9	are	be	AUX
ajfa-894	49	10	national	national	ADJ
ajfa-894	49	11	ict	ict	NOUN
ajfa-894	49	12	policy	policy	NOUN
ajfa-894	49	13	–	–	PUNCT
ajfa-894	49	14	vision	vision	NOUN
ajfa-894	49	15	2016	2016	NUM
ajfa-894	49	16	,	,	PUNCT
ajfa-894	49	17	national	national	ADJ
ajfa-894	49	18	ict	ict	NOUN
ajfa-894	49	19	policy	policy	NOUN
ajfa-894	49	20	-ministry	-ministry	PROPN
ajfa-894	49	21	charter	charter	NOUN
ajfa-894	49	22	and	and	CCONJ
ajfa-894	49	23	others	other	NOUN
ajfa-894	49	24	.	.	PUNCT
ajfa-894	50	1	3.1	3.1	NUM
ajfa-894	50	2	national	national	ADJ
ajfa-894	50	3	ict	ict	PROPN
ajfa-894	50	4	policy	policy	NOUN
ajfa-894	50	5	-	-	PUNCT
ajfa-894	50	6	vision	vision	NOUN
ajfa-894	50	7	2016	2016	NUM
ajfa-894	50	8	the	the	DET
ajfa-894	50	9	vision	vision	NOUN
ajfa-894	50	10	2016	2016	NUM
ajfa-894	50	11	is	be	AUX
ajfa-894	50	12	a	a	DET
ajfa-894	50	13	policy	policy	NOUN
ajfa-894	50	14	that	that	PRON
ajfa-894	50	15	is	be	AUX
ajfa-894	50	16	aimed	aim	VERB
ajfa-894	50	17	at	at	ADP
ajfa-894	50	18	trying	try	VERB
ajfa-894	50	19	to	to	PART
ajfa-894	50	20	bring	bring	VERB
ajfa-894	50	21	botswana	botswana	PROPN
ajfa-894	50	22	to	to	ADP
ajfa-894	50	23	an	an	DET
ajfa-894	50	24	information	information	NOUN
ajfa-894	50	25	society	society	NOUN
ajfa-894	50	26	.	.	PUNCT
ajfa-894	51	1	the	the	DET
ajfa-894	51	2	policy	policy	NOUN
ajfa-894	51	3	is	be	AUX
ajfa-894	51	4	advocating	advocate	VERB
ajfa-894	51	5	for	for	ADP
ajfa-894	51	6	availability	availability	NOUN
ajfa-894	51	7	of	of	ADP
ajfa-894	51	8	ict	ict	PROPN
ajfa-894	51	9	equipment	equipment	NOUN
ajfa-894	51	10	,	,	PUNCT
ajfa-894	51	11	access	access	NOUN
ajfa-894	51	12	to	to	ADP
ajfa-894	51	13	ict	ict	PROPN
ajfa-894	51	14	resources	resource	NOUN
ajfa-894	51	15	(	(	PUNCT
ajfa-894	51	16	telephones	telephone	NOUN
ajfa-894	51	17	,	,	PUNCT
ajfa-894	51	18	radio	radio	NOUN
ajfa-894	51	19	and	and	CCONJ
ajfa-894	51	20	tv	tv	NOUN
ajfa-894	51	21	services	service	NOUN
ajfa-894	51	22	)	)	PUNCT
ajfa-894	51	23	and	and	CCONJ
ajfa-894	51	24	others	other	NOUN
ajfa-894	51	25	.	.	PUNCT
ajfa-894	52	1	there	there	PRON
ajfa-894	52	2	is	be	VERB
ajfa-894	52	3	a	a	DET
ajfa-894	52	4	dedicated	dedicated	ADJ
ajfa-894	52	5	policy	policy	NOUN
ajfa-894	52	6	within	within	ADP
ajfa-894	52	7	vision	vision	NOUN
ajfa-894	52	8	2016	2016	NUM
ajfa-894	52	9	,	,	PUNCT
ajfa-894	52	10	addressing	address	VERB
ajfa-894	52	11	it	it	PRON
ajfa-894	52	12	and	and	CCONJ
ajfa-894	52	13	this	this	PRON
ajfa-894	52	14	is	be	AUX
ajfa-894	52	15	information	information	NOUN
ajfa-894	52	16	technology	technology	NOUN
ajfa-894	52	17	policy	policy	NOUN
ajfa-894	52	18	which	which	PRON
ajfa-894	52	19	is	be	AUX
ajfa-894	52	20	detailed	detail	VERB
ajfa-894	52	21	in	in	ADP
ajfa-894	52	22	national	national	ADJ
ajfa-894	52	23	development	development	NOUN
ajfa-894	52	24	plan	plan	NOUN
ajfa-894	52	25	(	(	PUNCT
ajfa-894	52	26	ndp9	ndp9	PROPN
ajfa-894	52	27	)	)	PUNCT
ajfa-894	52	28	.	.	PUNCT
ajfa-894	53	1	3.2	3.2	NUM
ajfa-894	53	2	national	national	ADJ
ajfa-894	53	3	ict	ict	PROPN
ajfa-894	53	4	policy	policy	NOUN
ajfa-894	53	5	-	-	PUNCT
ajfa-894	53	6	ministry	ministry	NOUN
ajfa-894	53	7	charter	charter	NOUN
ajfa-894	53	8	the	the	DET
ajfa-894	53	9	government	government	NOUN
ajfa-894	53	10	through	through	ADP
ajfa-894	53	11	its	its	PRON
ajfa-894	53	12	ministries	ministry	NOUN
ajfa-894	53	13	has	have	AUX
ajfa-894	53	14	spent	spend	VERB
ajfa-894	53	15	and	and	CCONJ
ajfa-894	53	16	continues	continue	VERB
ajfa-894	53	17	to	to	PART
ajfa-894	53	18	spend	spend	VERB
ajfa-894	53	19	on	on	ADP
ajfa-894	53	20	technology	technology	NOUN
ajfa-894	53	21	.	.	PUNCT
ajfa-894	54	1	the	the	DET
ajfa-894	54	2	government	government	NOUN
ajfa-894	54	3	is	be	AUX
ajfa-894	54	4	embracing	embrace	VERB
ajfa-894	54	5	technology	technology	NOUN
ajfa-894	54	6	as	as	ADP
ajfa-894	54	7	an	an	DET
ajfa-894	54	8	efficiency	efficiency	NOUN
ajfa-894	54	9	tool	tool	NOUN
ajfa-894	54	10	(	(	PUNCT
ajfa-894	54	11	iyanda	iyanda	PROPN
ajfa-894	54	12	&	&	CCONJ
ajfa-894	54	13	ojo,2008).the	ojo,2008).the	PROPN
ajfa-894	54	14	ministry	ministry	NOUN
ajfa-894	54	15	charter	charter	NOUN
ajfa-894	54	16	is	be	AUX
ajfa-894	54	17	tasked	task	VERB
ajfa-894	54	18	with	with	ADP
ajfa-894	54	19	enhancement	enhancement	NOUN
ajfa-894	54	20	of	of	ADP
ajfa-894	54	21	research	research	NOUN
ajfa-894	54	22	,	,	PUNCT
ajfa-894	54	23	science	science	NOUN
ajfa-894	54	24	and	and	CCONJ
ajfa-894	54	25	technology	technology	NOUN
ajfa-894	54	26	and	and	CCONJ
ajfa-894	54	27	improve	improve	VERB
ajfa-894	54	28	the	the	DET
ajfa-894	54	29	quality	quality	NOUN
ajfa-894	54	30	of	of	ADP
ajfa-894	54	31	and	and	CCONJ
ajfa-894	54	32	access	access	NOUN
ajfa-894	54	33	to	to	ADP
ajfa-894	54	34	mass	mass	ADJ
ajfa-894	54	35	media	medium	NOUN
ajfa-894	54	36	services	service	NOUN
ajfa-894	54	37	in	in	ADP
ajfa-894	54	38	botswana	botswana	PROPN
ajfa-894	54	39	.	.	PUNCT
ajfa-894	55	1	according	accord	VERB
ajfa-894	55	2	to	to	ADP
ajfa-894	55	3	botswana	botswana	PROPN
ajfa-894	55	4	government	government	NOUN
ajfa-894	55	5	,	,	PUNCT
ajfa-894	55	6	2004	2004	NUM
ajfa-894	55	7	p1.3bn	p1.3bn	PROPN
ajfa-894	55	8	(	(	PUNCT
ajfa-894	55	9	us$200	us$200	NOUN
ajfa-894	55	10	m	m	VERB
ajfa-894	55	11	)	)	PUNCT
ajfa-894	55	12	was	be	AUX
ajfa-894	55	13	allocated	allocate	VERB
ajfa-894	55	14	for	for	ADP
ajfa-894	55	15	technology	technology	NOUN
ajfa-894	55	16	programs	program	NOUN
ajfa-894	55	17	in	in	ADP
ajfa-894	55	18	the	the	DET
ajfa-894	55	19	ndp	ndp	PROPN
ajfa-894	55	20	9	9	NUM
ajfa-894	55	21	through	through	ADP
ajfa-894	55	22	several	several	ADJ
ajfa-894	55	23	ministries	ministry	NOUN
ajfa-894	55	24	.	.	PUNCT
ajfa-894	56	1	in	in	ADP
ajfa-894	56	2	2004	2004	NUM
ajfa-894	56	3	,	,	PUNCT
ajfa-894	56	4	the	the	DET
ajfa-894	56	5	ministry	ministry	NOUN
ajfa-894	56	6	’s	’s	PART
ajfa-894	56	7	budget	budget	NOUN
ajfa-894	56	8	was	be	AUX
ajfa-894	56	9	p144million	p144million	X
ajfa-894	56	10	(	(	PUNCT
ajfa-894	56	11	budget	budget	NOUN
ajfa-894	56	12	speech	speech	NOUN
ajfa-894	56	13	2003	2003	NUM
ajfa-894	56	14	)	)	PUNCT
ajfa-894	56	15	.	.	PUNCT
ajfa-894	57	1	3.3	3.3	NUM
ajfa-894	57	2	ict	ict	NOUN
ajfa-894	57	3	adoption	adoption	NOUN
ajfa-894	57	4	and	and	CCONJ
ajfa-894	57	5	usage	usage	NOUN
ajfa-894	57	6	most	most	ADJ
ajfa-894	57	7	businesses	business	NOUN
ajfa-894	57	8	use	use	VERB
ajfa-894	57	9	the	the	DET
ajfa-894	57	10	internet	internet	NOUN
ajfa-894	57	11	primarily	primarily	ADV
ajfa-894	57	12	for	for	ADP
ajfa-894	57	13	collaboration	collaboration	NOUN
ajfa-894	57	14	purposes	purpose	NOUN
ajfa-894	57	15	(	(	PUNCT
ajfa-894	57	16	sairosse	sairosse	NOUN
ajfa-894	57	17	&	&	CCONJ
ajfa-894	57	18	mutula	mutula	NOUN
ajfa-894	57	19	,	,	PUNCT
ajfa-894	57	20	2004	2004	NUM
ajfa-894	57	21	)	)	PUNCT
ajfa-894	57	22	.	.	PUNCT
ajfa-894	58	1	the	the	DET
ajfa-894	58	2	government	government	NOUN
ajfa-894	58	3	is	be	AUX
ajfa-894	58	4	the	the	DET
ajfa-894	58	5	biggest	big	ADJ
ajfa-894	58	6	consumer	consumer	NOUN
ajfa-894	58	7	of	of	ADP
ajfa-894	58	8	ict	ict	NOUN
ajfa-894	58	9	and	and	CCONJ
ajfa-894	58	10	government	government	NOUN
ajfa-894	58	11	use	use	NOUN
ajfa-894	58	12	of	of	ADP
ajfa-894	58	13	it	it	PRON
ajfa-894	58	14	is	be	AUX
ajfa-894	58	15	asian	asian	ADJ
ajfa-894	58	16	journal	journal	NOUN
ajfa-894	58	17	of	of	ADP
ajfa-894	58	18	finance	finance	PROPN
ajfa-894	58	19	&	&	CCONJ
ajfa-894	58	20	accounting	accounting	PROPN
ajfa-894	58	21	issn	issn	PROPN
ajfa-894	58	22	1946	1946	NUM
ajfa-894	58	23	-	-	PUNCT
ajfa-894	58	24	052x	052x	NOUN
ajfa-894	58	25	2011	2011	NUM
ajfa-894	58	26	,	,	PUNCT
ajfa-894	58	27	vol	vol	NOUN
ajfa-894	58	28	.	.	PROPN
ajfa-894	59	1	3	3	NUM
ajfa-894	59	2	,	,	PUNCT
ajfa-894	59	3	no	no	INTJ
ajfa-894	59	4	.	.	NOUN
ajfa-894	59	5	1	1	NUM
ajfa-894	59	6	:	:	PUNCT
ajfa-894	59	7	e8	e8	PROPN
ajfa-894	59	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-894	59	9	129	129	NUM
ajfa-894	59	10	particularly	particularly	ADV
ajfa-894	59	11	visible	visible	ADJ
ajfa-894	59	12	through	through	ADP
ajfa-894	59	13	the	the	DET
ajfa-894	59	14	central	central	ADJ
ajfa-894	59	15	government	government	NOUN
ajfa-894	59	16	site	site	NOUN
ajfa-894	59	17	and	and	CCONJ
ajfa-894	59	18	use	use	NOUN
ajfa-894	59	19	of	of	ADP
ajfa-894	59	20	ict	ict	NOUN
ajfa-894	59	21	in	in	ADP
ajfa-894	59	22	the	the	DET
ajfa-894	59	23	control	control	NOUN
ajfa-894	59	24	of	of	ADP
ajfa-894	59	25	national	national	ADJ
ajfa-894	59	26	income	income	NOUN
ajfa-894	59	27	and	and	CCONJ
ajfa-894	59	28	expenditure	expenditure	NOUN
ajfa-894	59	29	sources	source	NOUN
ajfa-894	59	30	(	(	PUNCT
ajfa-894	59	31	uzoka	uzoka	NOUN
ajfa-894	59	32	&	&	CCONJ
ajfa-894	59	33	ndzinge	ndzinge	PROPN
ajfa-894	59	34	,	,	PUNCT
ajfa-894	59	35	2009	2009	NUM
ajfa-894	59	36	)	)	PUNCT
ajfa-894	59	37	the	the	DET
ajfa-894	59	38	rankings	ranking	NOUN
ajfa-894	59	39	of	of	ADP
ajfa-894	59	40	e	e	NOUN
ajfa-894	59	41	-	-	NOUN
ajfa-894	59	42	readiness	readiness	ADJ
ajfa-894	59	43	survey	survey	NOUN
ajfa-894	59	44	have	have	AUX
ajfa-894	59	45	become	become	VERB
ajfa-894	59	46	an	an	DET
ajfa-894	59	47	established	establish	VERB
ajfa-894	59	48	benchmark	benchmark	NOUN
ajfa-894	59	49	for	for	ADP
ajfa-894	59	50	countries	country	NOUN
ajfa-894	59	51	seeking	seek	VERB
ajfa-894	59	52	to	to	PART
ajfa-894	59	53	harness	harness	VERB
ajfa-894	59	54	the	the	DET
ajfa-894	59	55	information	information	NOUN
ajfa-894	59	56	system	system	NOUN
ajfa-894	59	57	’s	’s	PART
ajfa-894	59	58	potential	potential	NOUN
ajfa-894	59	59	to	to	PART
ajfa-894	59	60	drive	drive	VERB
ajfa-894	59	61	business	business	NOUN
ajfa-894	59	62	efficiency	efficiency	NOUN
ajfa-894	59	63	,	,	PUNCT
ajfa-894	59	64	improve	improve	VERB
ajfa-894	59	65	the	the	DET
ajfa-894	59	66	provision	provision	NOUN
ajfa-894	59	67	of	of	ADP
ajfa-894	59	68	public	public	ADJ
ajfa-894	59	69	services	service	NOUN
ajfa-894	59	70	and	and	CCONJ
ajfa-894	59	71	encourage	encourage	VERB
ajfa-894	59	72	the	the	DET
ajfa-894	59	73	integration	integration	NOUN
ajfa-894	59	74	of	of	ADP
ajfa-894	59	75	local	local	ADJ
ajfa-894	59	76	economies	economy	NOUN
ajfa-894	59	77	with	with	ADP
ajfa-894	59	78	the	the	DET
ajfa-894	59	79	global	global	ADJ
ajfa-894	59	80	economy	economy	NOUN
ajfa-894	59	81	(	(	PUNCT
ajfa-894	59	82	lane	lane	NOUN
ajfa-894	59	83	et	et	PROPN
ajfa-894	59	84	al	al	PROPN
ajfa-894	59	85	.	.	PROPN
ajfa-894	59	86	,	,	PUNCT
ajfa-894	59	87	2004	2004	NUM
ajfa-894	59	88	)	)	PUNCT
ajfa-894	59	89	.	.	PUNCT
ajfa-894	60	1	botswana	botswana	PROPN
ajfa-894	60	2	was	be	AUX
ajfa-894	60	3	ranked	rank	VERB
ajfa-894	60	4	3rd	3rd	ADV
ajfa-894	60	5	in	in	ADP
ajfa-894	60	6	the	the	DET
ajfa-894	60	7	networked	networked	ADJ
ajfa-894	60	8	readiness	readiness	NOUN
ajfa-894	60	9	index	index	NOUN
ajfa-894	60	10	(	(	PUNCT
ajfa-894	60	11	nri	nri	PROPN
ajfa-894	60	12	)	)	PUNCT
ajfa-894	60	13	in	in	ADP
ajfa-894	60	14	africa	africa	PROPN
ajfa-894	60	15	in	in	ADP
ajfa-894	60	16	2003	2003	NUM
ajfa-894	60	17	and	and	CCONJ
ajfa-894	60	18	2004	2004	NUM
ajfa-894	60	19	.	.	PUNCT
ajfa-894	61	1	globally	globally	ADV
ajfa-894	61	2	,	,	PUNCT
ajfa-894	61	3	botswana	botswana	PROPN
ajfa-894	61	4	ranked	rank	VERB
ajfa-894	61	5	55	55	NUM
ajfa-894	61	6	in	in	ADP
ajfa-894	61	7	2003	2003	NUM
ajfa-894	61	8	and	and	CCONJ
ajfa-894	61	9	50	50	NUM
ajfa-894	61	10	in	in	ADP
ajfa-894	61	11	2004	2004	NUM
ajfa-894	61	12	(	(	PUNCT
ajfa-894	61	13	bitz	bitz	PROPN
ajfa-894	61	14	et	et	PROPN
ajfa-894	61	15	al	al	PROPN
ajfa-894	61	16	.	.	PROPN
ajfa-894	61	17	,	,	PUNCT
ajfa-894	61	18	2006	2006	NUM
ajfa-894	61	19	)	)	PUNCT
ajfa-894	61	20	.	.	PUNCT
ajfa-894	62	1	however	however	ADV
ajfa-894	62	2	,	,	PUNCT
ajfa-894	62	3	the	the	DET
ajfa-894	62	4	2008	2008	NUM
ajfa-894	62	5	ranking	ranking	NOUN
ajfa-894	62	6	places	place	NOUN
ajfa-894	62	7	botswana	botswana	PROPN
ajfa-894	62	8	in	in	ADP
ajfa-894	62	9	the	the	DET
ajfa-894	62	10	5th	5th	ADJ
ajfa-894	62	11	position	position	NOUN
ajfa-894	62	12	among	among	ADP
ajfa-894	62	13	african	african	ADJ
ajfa-894	62	14	countries	country	NOUN
ajfa-894	62	15	and	and	CCONJ
ajfa-894	62	16	78th	78th	ADJ
ajfa-894	62	17	position	position	NOUN
ajfa-894	62	18	globally	globally	ADV
ajfa-894	62	19	(	(	PUNCT
ajfa-894	62	20	the	the	DET
ajfa-894	62	21	economist	economist	NOUN
ajfa-894	62	22	intelligence	intelligence	NOUN
ajfa-894	62	23	unit	unit	NOUN
ajfa-894	62	24	limited	limit	VERB
ajfa-894	62	25	,	,	PUNCT
ajfa-894	62	26	2008	2008	NUM
ajfa-894	62	27	)	)	PUNCT
ajfa-894	62	28	.	.	PUNCT
ajfa-894	63	1	4	4	X
ajfa-894	63	2	.	.	X
ajfa-894	63	3	impact	impact	NOUN
ajfa-894	63	4	of	of	ADP
ajfa-894	63	5	it	it	PRON
ajfa-894	63	6	on	on	ADP
ajfa-894	63	7	auditing	auditing	NOUN
ajfa-894	63	8	technologies	technology	NOUN
ajfa-894	63	9	such	such	ADJ
ajfa-894	63	10	as	as	ADP
ajfa-894	63	11	electronic	electronic	ADJ
ajfa-894	63	12	data	data	NOUN
ajfa-894	63	13	interchange	interchange	NOUN
ajfa-894	63	14	(	(	PUNCT
ajfa-894	63	15	edi	edi	PROPN
ajfa-894	63	16	)	)	PUNCT
ajfa-894	63	17	,	,	PUNCT
ajfa-894	63	18	image	image	NOUN
ajfa-894	63	19	processing	processing	NOUN
ajfa-894	63	20	,	,	PUNCT
ajfa-894	63	21	and	and	CCONJ
ajfa-894	63	22	electronic	electronic	ADJ
ajfa-894	63	23	file	file	NOUN
ajfa-894	63	24	transfer	transfer	NOUN
ajfa-894	63	25	(	(	PUNCT
ajfa-894	63	26	eft	eft	PROPN
ajfa-894	63	27	)	)	PUNCT
ajfa-894	63	28	will	will	AUX
ajfa-894	63	29	make	make	VERB
ajfa-894	63	30	traditional	traditional	ADJ
ajfa-894	63	31	audit	audit	NOUN
ajfa-894	63	32	trails	trail	NOUN
ajfa-894	63	33	disappear	disappear	VERB
ajfa-894	63	34	.	.	PUNCT
ajfa-894	64	1	these	these	DET
ajfa-894	64	2	technologies	technology	NOUN
ajfa-894	64	3	will	will	AUX
ajfa-894	64	4	greatly	greatly	ADV
ajfa-894	64	5	change	change	VERB
ajfa-894	64	6	the	the	DET
ajfa-894	64	7	nature	nature	NOUN
ajfa-894	64	8	of	of	ADP
ajfa-894	64	9	the	the	DET
ajfa-894	64	10	audit	audit	NOUN
ajfa-894	64	11	process	process	NOUN
ajfa-894	64	12	,	,	PUNCT
ajfa-894	64	13	which	which	PRON
ajfa-894	64	14	traditionally	traditionally	ADV
ajfa-894	64	15	has	have	AUX
ajfa-894	64	16	relied	rely	VERB
ajfa-894	64	17	on	on	ADP
ajfa-894	64	18	source	source	NOUN
ajfa-894	64	19	documents	document	NOUN
ajfa-894	64	20	in	in	ADP
ajfa-894	64	21	paper	paper	NOUN
ajfa-894	64	22	form	form	NOUN
ajfa-894	64	23	.	.	PUNCT
ajfa-894	65	1	to	to	PART
ajfa-894	65	2	audit	audit	VERB
ajfa-894	65	3	on	on	ADP
ajfa-894	65	4	-	-	PUNCT
ajfa-894	65	5	line	line	NOUN
ajfa-894	65	6	systems	system	NOUN
ajfa-894	65	7	,	,	PUNCT
ajfa-894	65	8	auditors	auditor	NOUN
ajfa-894	65	9	will	will	AUX
ajfa-894	65	10	have	have	VERB
ajfa-894	65	11	to	to	PART
ajfa-894	65	12	incorporate	incorporate	VERB
ajfa-894	65	13	on	on	ADP
ajfa-894	65	14	-	-	PUNCT
ajfa-894	65	15	line	line	NOUN
ajfa-894	65	16	audit	audit	NOUN
ajfa-894	65	17	software	software	NOUN
ajfa-894	65	18	as	as	ADP
ajfa-894	65	19	their	their	PRON
ajfa-894	65	20	primary	primary	ADJ
ajfa-894	65	21	audit	audit	NOUN
ajfa-894	65	22	tool	tool	NOUN
ajfa-894	65	23	and	and	CCONJ
ajfa-894	65	24	gather	gather	VERB
ajfa-894	65	25	evidence	evidence	NOUN
ajfa-894	65	26	electronically	electronically	ADV
ajfa-894	65	27	.	.	PUNCT
ajfa-894	66	1	the	the	DET
ajfa-894	66	2	use	use	NOUN
ajfa-894	66	3	of	of	ADP
ajfa-894	66	4	such	such	ADJ
ajfa-894	66	5	technology	technology	NOUN
ajfa-894	66	6	will	will	AUX
ajfa-894	66	7	free	free	VERB
ajfa-894	66	8	the	the	DET
ajfa-894	66	9	auditor	auditor	NOUN
ajfa-894	66	10	from	from	ADP
ajfa-894	66	11	many	many	ADJ
ajfa-894	66	12	mundane	mundane	ADJ
ajfa-894	66	13	audit	audit	NOUN
ajfa-894	66	14	tasks	task	NOUN
ajfa-894	66	15	and	and	CCONJ
ajfa-894	66	16	allow	allow	VERB
ajfa-894	66	17	the	the	DET
ajfa-894	66	18	auditor	auditor	NOUN
ajfa-894	66	19	to	to	PART
ajfa-894	66	20	use	use	VERB
ajfa-894	66	21	this	this	DET
ajfa-894	66	22	time	time	NOUN
ajfa-894	66	23	for	for	ADP
ajfa-894	66	24	higher	high	ADJ
ajfa-894	66	25	level	level	NOUN
ajfa-894	66	26	tasks	task	NOUN
ajfa-894	66	27	,	,	PUNCT
ajfa-894	66	28	such	such	ADJ
ajfa-894	66	29	as	as	ADP
ajfa-894	66	30	understanding	understand	VERB
ajfa-894	66	31	the	the	DET
ajfa-894	66	32	client	client	NOUN
ajfa-894	66	33	's	's	PART
ajfa-894	66	34	business	business	NOUN
ajfa-894	66	35	and	and	CCONJ
ajfa-894	66	36	assessing	assess	VERB
ajfa-894	66	37	various	various	ADJ
ajfa-894	66	38	risks	risk	NOUN
ajfa-894	66	39	(	(	PUNCT
ajfa-894	66	40	bierstaker	bierstaker	NOUN
ajfa-894	66	41	,	,	PUNCT
ajfa-894	66	42	burnaby	burnaby	PROPN
ajfa-894	66	43	&	&	CCONJ
ajfa-894	66	44	thibodeau	thibodeau	PROPN
ajfa-894	66	45	,	,	PUNCT
ajfa-894	66	46	2001).university	2001).university	NUM
ajfa-894	66	47	of	of	ADP
ajfa-894	66	48	botswana	botswana	PROPN
ajfa-894	66	49	and	and	CCONJ
ajfa-894	66	50	other	other	ADJ
ajfa-894	66	51	institutions	institution	NOUN
ajfa-894	66	52	which	which	PRON
ajfa-894	66	53	produce	produce	VERB
ajfa-894	66	54	accounting	accounting	NOUN
ajfa-894	66	55	and	and	CCONJ
ajfa-894	66	56	information	information	NOUN
ajfa-894	66	57	systems	system	NOUN
ajfa-894	66	58	students	student	NOUN
ajfa-894	66	59	are	be	AUX
ajfa-894	66	60	faced	face	VERB
ajfa-894	66	61	with	with	ADP
ajfa-894	66	62	a	a	DET
ajfa-894	66	63	great	great	ADJ
ajfa-894	66	64	challenge	challenge	NOUN
ajfa-894	66	65	of	of	ADP
ajfa-894	66	66	producing	produce	VERB
ajfa-894	66	67	students	student	NOUN
ajfa-894	66	68	who	who	PRON
ajfa-894	66	69	can	can	AUX
ajfa-894	66	70	cope	cope	VERB
ajfa-894	66	71	with	with	ADP
ajfa-894	66	72	the	the	DET
ajfa-894	66	73	ever	ever	ADV
ajfa-894	66	74	changing	change	VERB
ajfa-894	66	75	accounting	accounting	NOUN
ajfa-894	66	76	,	,	PUNCT
ajfa-894	66	77	auditing	auditing	NOUN
ajfa-894	66	78	and	and	CCONJ
ajfa-894	66	79	technology	technology	NOUN
ajfa-894	66	80	landscape	landscape	NOUN
ajfa-894	66	81	.	.	PUNCT
ajfa-894	67	1	5	5	X
ajfa-894	67	2	.	.	X
ajfa-894	67	3	information	information	NOUN
ajfa-894	67	4	technology	technology	NOUN
ajfa-894	67	5	auditing	auditing	NOUN
ajfa-894	67	6	information	information	NOUN
ajfa-894	67	7	technology	technology	NOUN
ajfa-894	67	8	auditing	auditing	NOUN
ajfa-894	67	9	(	(	PUNCT
ajfa-894	67	10	it	it	PRON
ajfa-894	67	11	auditing	auditing	NOUN
ajfa-894	67	12	)	)	PUNCT
ajfa-894	67	13	began	begin	VERB
ajfa-894	67	14	as	as	ADP
ajfa-894	67	15	electronic	electronic	ADJ
ajfa-894	67	16	data	data	NOUN
ajfa-894	67	17	process	process	NOUN
ajfa-894	67	18	(	(	PUNCT
ajfa-894	67	19	edp	edp	NOUN
ajfa-894	67	20	)	)	PUNCT
ajfa-894	67	21	auditing	auditing	NOUN
ajfa-894	67	22	and	and	CCONJ
ajfa-894	67	23	developed	develop	VERB
ajfa-894	67	24	largely	largely	ADV
ajfa-894	67	25	as	as	ADP
ajfa-894	67	26	a	a	DET
ajfa-894	67	27	result	result	NOUN
ajfa-894	67	28	of	of	ADP
ajfa-894	67	29	the	the	DET
ajfa-894	67	30	rise	rise	NOUN
ajfa-894	67	31	in	in	ADP
ajfa-894	67	32	technology	technology	NOUN
ajfa-894	67	33	in	in	ADP
ajfa-894	67	34	accounting	accounting	NOUN
ajfa-894	67	35	systems	system	NOUN
ajfa-894	67	36	,	,	PUNCT
ajfa-894	67	37	the	the	DET
ajfa-894	67	38	need	need	NOUN
ajfa-894	67	39	for	for	SCONJ
ajfa-894	67	40	it	it	PRON
ajfa-894	67	41	control	control	VERB
ajfa-894	67	42	,	,	PUNCT
ajfa-894	67	43	and	and	CCONJ
ajfa-894	67	44	the	the	DET
ajfa-894	67	45	impact	impact	NOUN
ajfa-894	67	46	of	of	ADP
ajfa-894	67	47	computers	computer	NOUN
ajfa-894	67	48	on	on	ADP
ajfa-894	67	49	the	the	DET
ajfa-894	67	50	ability	ability	NOUN
ajfa-894	67	51	to	to	PART
ajfa-894	67	52	perform	perform	VERB
ajfa-894	67	53	attestation	attestation	NOUN
ajfa-894	67	54	services	service	NOUN
ajfa-894	67	55	.	.	PUNCT
ajfa-894	68	1	the	the	DET
ajfa-894	68	2	last	last	ADJ
ajfa-894	68	3	few	few	ADJ
ajfa-894	68	4	years	year	NOUN
ajfa-894	68	5	have	have	AUX
ajfa-894	68	6	been	be	AUX
ajfa-894	68	7	an	an	DET
ajfa-894	68	8	exciting	exciting	ADJ
ajfa-894	68	9	time	time	NOUN
ajfa-894	68	10	in	in	ADP
ajfa-894	68	11	the	the	DET
ajfa-894	68	12	world	world	NOUN
ajfa-894	68	13	of	of	ADP
ajfa-894	68	14	it	it	PRON
ajfa-894	68	15	auditing	audit	VERB
ajfa-894	68	16	as	as	ADP
ajfa-894	68	17	a	a	DET
ajfa-894	68	18	result	result	NOUN
ajfa-894	68	19	of	of	ADP
ajfa-894	68	20	the	the	DET
ajfa-894	68	21	accounting	accounting	NOUN
ajfa-894	68	22	scandals	scandal	NOUN
ajfa-894	68	23	and	and	CCONJ
ajfa-894	68	24	increased	increase	VERB
ajfa-894	68	25	regulation	regulation	NOUN
ajfa-894	68	26	.	.	PUNCT
ajfa-894	69	1	it	it	PRON
ajfa-894	69	2	auditing	auditing	NOUN
ajfa-894	69	3	has	have	AUX
ajfa-894	69	4	had	have	VERB
ajfa-894	69	5	a	a	DET
ajfa-894	69	6	relatively	relatively	ADV
ajfa-894	69	7	short	short	ADJ
ajfa-894	69	8	yet	yet	CCONJ
ajfa-894	69	9	rich	rich	ADJ
ajfa-894	69	10	history	history	NOUN
ajfa-894	69	11	when	when	SCONJ
ajfa-894	69	12	compared	compare	VERB
ajfa-894	69	13	to	to	ADP
ajfa-894	69	14	auditing	audit	VERB
ajfa-894	69	15	as	as	ADP
ajfa-894	69	16	a	a	DET
ajfa-894	69	17	whole	whole	NOUN
ajfa-894	69	18	and	and	CCONJ
ajfa-894	69	19	remains	remain	VERB
ajfa-894	69	20	an	an	DET
ajfa-894	69	21	ever	ever	ADV
ajfa-894	69	22	changing	change	VERB
ajfa-894	69	23	field	field	NOUN
ajfa-894	69	24	(	(	PUNCT
ajfa-894	69	25	wikipedia	wikipedia	PROPN
ajfa-894	69	26	encyclopedia	encyclopedia	PROPN
ajfa-894	69	27	)	)	PUNCT
ajfa-894	69	28	according	accord	VERB
ajfa-894	69	29	to	to	ADP
ajfa-894	69	30	wasik	wasik	NOUN
ajfa-894	69	31	(	(	PUNCT
ajfa-894	69	32	1991	1991	NUM
ajfa-894	69	33	)	)	PUNCT
ajfa-894	69	34	and	and	CCONJ
ajfa-894	69	35	christy	christy	PROPN
ajfa-894	69	36	(	(	PUNCT
ajfa-894	69	37	1995	1995	NUM
ajfa-894	69	38	)	)	PUNCT
ajfa-894	69	39	,	,	PUNCT
ajfa-894	69	40	cais	cais	NOUN
ajfa-894	69	41	or	or	CCONJ
ajfa-894	69	42	information	information	NOUN
ajfa-894	69	43	technology	technology	NOUN
ajfa-894	69	44	(	(	PUNCT
ajfa-894	69	45	it)based	it)base	VERB
ajfa-894	69	46	accounting	accounting	NOUN
ajfa-894	69	47	systems	system	NOUN
ajfa-894	69	48	are	be	AUX
ajfa-894	69	49	more	more	ADV
ajfa-894	69	50	easily	easily	ADV
ajfa-894	69	51	manipulated	manipulate	VERB
ajfa-894	69	52	fraudulently	fraudulently	ADV
ajfa-894	69	53	than	than	ADP
ajfa-894	69	54	manual	manual	ADJ
ajfa-894	69	55	accounting	accounting	NOUN
ajfa-894	69	56	systems	system	NOUN
ajfa-894	69	57	especially	especially	ADV
ajfa-894	69	58	in	in	ADP
ajfa-894	69	59	advanced	advanced	ADJ
ajfa-894	69	60	systems	system	NOUN
ajfa-894	69	61	.	.	PUNCT
ajfa-894	70	1	businesses	business	NOUN
ajfa-894	70	2	in	in	ADP
ajfa-894	70	3	botswana	botswana	PROPN
ajfa-894	70	4	have	have	AUX
ajfa-894	70	5	introduced	introduce	VERB
ajfa-894	70	6	a	a	DET
ajfa-894	70	7	couple	couple	NOUN
ajfa-894	70	8	of	of	ADP
ajfa-894	70	9	it	it	PRON
ajfa-894	70	10	-	-	PUNCT
ajfa-894	70	11	based	base	VERB
ajfa-894	70	12	systems	system	NOUN
ajfa-894	70	13	and	and	CCONJ
ajfa-894	70	14	they	they	PRON
ajfa-894	70	15	depend	depend	VERB
ajfa-894	70	16	a	a	DET
ajfa-894	70	17	lot	lot	NOUN
ajfa-894	70	18	on	on	ADP
ajfa-894	70	19	them	they	PRON
ajfa-894	70	20	.	.	PUNCT
ajfa-894	71	1	this	this	PRON
ajfa-894	71	2	is	be	AUX
ajfa-894	71	3	a	a	DET
ajfa-894	71	4	great	great	ADJ
ajfa-894	71	5	risk	risk	NOUN
ajfa-894	71	6	,	,	PUNCT
ajfa-894	71	7	it	it	PRON
ajfa-894	71	8	auditing	audit	VERB
ajfa-894	71	9	in	in	ADP
ajfa-894	71	10	botswana	botswana	PROPN
ajfa-894	71	11	is	be	AUX
ajfa-894	71	12	still	still	ADV
ajfa-894	71	13	at	at	ADP
ajfa-894	71	14	its	its	PRON
ajfa-894	71	15	infancy	infancy	NOUN
ajfa-894	71	16	stage	stage	NOUN
ajfa-894	71	17	.	.	PUNCT
ajfa-894	72	1	big	big	ADJ
ajfa-894	72	2	auditing	auditing	NOUN
ajfa-894	72	3	firms	firm	NOUN
ajfa-894	72	4	in	in	ADP
ajfa-894	72	5	botswana	botswana	PROPN
ajfa-894	72	6	like	like	ADP
ajfa-894	72	7	kpmg	kpmg	PROPN
ajfa-894	72	8	,	,	PUNCT
ajfa-894	72	9	enerst	enerst	PROPN
ajfa-894	72	10	&	&	CCONJ
ajfa-894	72	11	young	young	ADJ
ajfa-894	72	12	and	and	CCONJ
ajfa-894	72	13	deloitte	deloitte	PROPN
ajfa-894	72	14	are	be	AUX
ajfa-894	72	15	still	still	ADV
ajfa-894	72	16	working	work	VERB
ajfa-894	72	17	hard	hard	ADV
ajfa-894	72	18	to	to	PART
ajfa-894	72	19	establish	establish	VERB
ajfa-894	72	20	it	it	PRON
ajfa-894	72	21	auditing	auditing	NOUN
ajfa-894	72	22	departments	department	NOUN
ajfa-894	72	23	in	in	ADP
ajfa-894	72	24	their	their	PRON
ajfa-894	72	25	firms	firm	NOUN
ajfa-894	72	26	.	.	PUNCT
ajfa-894	73	1	the	the	DET
ajfa-894	73	2	institute	institute	PROPN
ajfa-894	73	3	of	of	ADP
ajfa-894	73	4	internal	internal	PROPN
ajfa-894	73	5	auditors	auditor	NOUN
ajfa-894	73	6	botswana	botswana	PROPN
ajfa-894	73	7	,	,	PUNCT
ajfa-894	73	8	are	be	AUX
ajfa-894	73	9	also	also	ADV
ajfa-894	73	10	looking	look	VERB
ajfa-894	73	11	at	at	ADP
ajfa-894	73	12	the	the	DET
ajfa-894	73	13	situation	situation	NOUN
ajfa-894	73	14	,	,	PUNCT
ajfa-894	73	15	mr	mr	PROPN
ajfa-894	73	16	maboane	maboane	PROPN
ajfa-894	73	17	,	,	PUNCT
ajfa-894	73	18	iiab	iiab	ADJ
ajfa-894	73	19	public	public	ADJ
ajfa-894	73	20	affairs	affair	NOUN
ajfa-894	73	21	officer	officer	NOUN
ajfa-894	73	22	stated	state	VERB
ajfa-894	73	23	that	that	SCONJ
ajfa-894	73	24	the	the	DET
ajfa-894	73	25	institute	institute	NOUN
ajfa-894	73	26	is	be	AUX
ajfa-894	73	27	looking	look	VERB
ajfa-894	73	28	for	for	ADP
ajfa-894	73	29	ways	way	NOUN
ajfa-894	73	30	to	to	PART
ajfa-894	73	31	improve	improve	VERB
ajfa-894	73	32	the	the	DET
ajfa-894	73	33	adoption	adoption	NOUN
ajfa-894	73	34	of	of	ADP
ajfa-894	73	35	it	it	PRON
ajfa-894	73	36	auditing	audit	VERB
ajfa-894	73	37	in	in	ADP
ajfa-894	73	38	botswana	botswana	PROPN
ajfa-894	73	39	.	.	PUNCT
ajfa-894	74	1	currently	currently	ADV
ajfa-894	74	2	the	the	DET
ajfa-894	74	3	adoption	adoption	NOUN
ajfa-894	74	4	is	be	AUX
ajfa-894	74	5	at	at	ADP
ajfa-894	74	6	a	a	DET
ajfa-894	74	7	worrisome	worrisome	ADJ
ajfa-894	74	8	pace	pace	NOUN
ajfa-894	74	9	.	.	PUNCT
ajfa-894	75	1	the	the	DET
ajfa-894	75	2	situation	situation	NOUN
ajfa-894	75	3	is	be	AUX
ajfa-894	75	4	not	not	PART
ajfa-894	75	5	only	only	ADV
ajfa-894	75	6	lacking	lack	VERB
ajfa-894	75	7	on	on	ADP
ajfa-894	75	8	the	the	DET
ajfa-894	75	9	industry	industry	NOUN
ajfa-894	75	10	side	side	NOUN
ajfa-894	75	11	even	even	ADV
ajfa-894	75	12	academically	academically	ADV
ajfa-894	75	13	there	there	PRON
ajfa-894	75	14	is	be	VERB
ajfa-894	75	15	not	not	PART
ajfa-894	75	16	enough	enough	ADJ
ajfa-894	75	17	research	research	NOUN
ajfa-894	75	18	on	on	ADP
ajfa-894	75	19	the	the	DET
ajfa-894	75	20	area	area	NOUN
ajfa-894	75	21	asian	asian	ADJ
ajfa-894	75	22	journal	journal	PROPN
ajfa-894	75	23	of	of	ADP
ajfa-894	75	24	finance	finance	PROPN
ajfa-894	75	25	&	&	CCONJ
ajfa-894	75	26	accounting	accounting	PROPN
ajfa-894	75	27	issn	issn	PROPN
ajfa-894	75	28	1946	1946	NUM
ajfa-894	75	29	-	-	PUNCT
ajfa-894	75	30	052x	052x	NOUN
ajfa-894	75	31	2011	2011	NUM
ajfa-894	75	32	,	,	PUNCT
ajfa-894	75	33	vol	vol	NOUN
ajfa-894	75	34	.	.	PROPN
ajfa-894	76	1	3	3	NUM
ajfa-894	76	2	,	,	PUNCT
ajfa-894	76	3	no	no	INTJ
ajfa-894	76	4	.	.	NOUN
ajfa-894	76	5	1	1	NUM
ajfa-894	76	6	:	:	PUNCT
ajfa-894	76	7	e8	e8	PROPN
ajfa-894	76	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	X
ajfa-894	76	9	130	130	NUM
ajfa-894	76	10	of	of	ADP
ajfa-894	76	11	it	it	PRON
ajfa-894	76	12	auditing	audit	VERB
ajfa-894	76	13	in	in	ADP
ajfa-894	76	14	botswana	botswana	PROPN
ajfa-894	76	15	.	.	PROPN
ajfa-894	77	1	is	be	AUX
ajfa-894	77	2	audit	audit	NOUN
ajfa-894	77	3	’s	’s	PART
ajfa-894	77	4	relationship	relationship	NOUN
ajfa-894	77	5	to	to	ADP
ajfa-894	77	6	financial	financial	ADJ
ajfa-894	77	7	auditing	auditing	NOUN
ajfa-894	77	8	has	have	AUX
ajfa-894	77	9	been	be	AUX
ajfa-894	77	10	described	describe	VERB
ajfa-894	77	11	as	as	ADP
ajfa-894	77	12	changing	change	VERB
ajfa-894	77	13	from	from	ADP
ajfa-894	77	14	being	be	AUX
ajfa-894	77	15	a	a	DET
ajfa-894	77	16	“	"	PUNCT
ajfa-894	77	17	fly	fly	VERB
ajfa-894	77	18	on	on	ADP
ajfa-894	77	19	the	the	DET
ajfa-894	77	20	back	back	NOUN
ajfa-894	77	21	of	of	ADP
ajfa-894	77	22	a	a	DET
ajfa-894	77	23	giant	giant	ADJ
ajfa-894	77	24	gorilla	gorilla	NOUN
ajfa-894	77	25	”	"	PUNCT
ajfa-894	77	26	ten	ten	NUM
ajfa-894	77	27	years	year	NOUN
ajfa-894	77	28	ago	ago	ADV
ajfa-894	77	29	,	,	PUNCT
ajfa-894	77	30	to	to	ADP
ajfa-894	77	31	“	"	PUNCT
ajfa-894	77	32	driving	drive	VERB
ajfa-894	77	33	”	"	PUNCT
ajfa-894	77	34	the	the	DET
ajfa-894	77	35	audit	audit	NOUN
ajfa-894	77	36	today	today	NOUN
ajfa-894	77	37	,	,	PUNCT
ajfa-894	77	38	to	to	ADP
ajfa-894	77	39	“	"	PUNCT
ajfa-894	77	40	taking	take	VERB
ajfa-894	77	41	over	over	ADP
ajfa-894	77	42	”	"	PUNCT
ajfa-894	77	43	the	the	DET
ajfa-894	77	44	audit	audit	NOUN
ajfa-894	77	45	within	within	ADP
ajfa-894	77	46	the	the	DET
ajfa-894	77	47	next	next	ADJ
ajfa-894	77	48	five	five	NUM
ajfa-894	77	49	years	year	NOUN
ajfa-894	77	50	(	(	PUNCT
ajfa-894	77	51	bagranoff	bagranoff	NOUN
ajfa-894	77	52	&	&	CCONJ
ajfa-894	77	53	vendrzyk,2000).botswana	vendrzyk,2000).botswana	PROPN
ajfa-894	77	54	too	too	ADV
ajfa-894	77	55	,	,	PUNCT
ajfa-894	77	56	is	be	AUX
ajfa-894	77	57	suppose	suppose	VERB
ajfa-894	77	58	to	to	PART
ajfa-894	77	59	move	move	VERB
ajfa-894	77	60	in	in	ADP
ajfa-894	77	61	the	the	DET
ajfa-894	77	62	same	same	ADJ
ajfa-894	77	63	direction	direction	NOUN
ajfa-894	77	64	as	as	ADP
ajfa-894	77	65	other	other	ADJ
ajfa-894	77	66	countries	country	NOUN
ajfa-894	77	67	and	and	CCONJ
ajfa-894	77	68	adopt	adopt	VERB
ajfa-894	77	69	it	it	PRON
ajfa-894	77	70	auditing	audit	VERB
ajfa-894	77	71	.	.	PUNCT
ajfa-894	78	1	6	6	X
ajfa-894	78	2	.	.	PUNCT
ajfa-894	78	3	drivers	driver	NOUN
ajfa-894	78	4	auditing	auditing	NOUN
ajfa-894	78	5	is	be	AUX
ajfa-894	78	6	one	one	NUM
ajfa-894	78	7	of	of	ADP
ajfa-894	78	8	the	the	DET
ajfa-894	78	9	areas	area	NOUN
ajfa-894	78	10	that	that	PRON
ajfa-894	78	11	are	be	AUX
ajfa-894	78	12	highly	highly	ADV
ajfa-894	78	13	dynamic	dynamic	ADJ
ajfa-894	78	14	.	.	PUNCT
ajfa-894	79	1	the	the	DET
ajfa-894	79	2	environment	environment	NOUN
ajfa-894	79	3	and	and	CCONJ
ajfa-894	79	4	other	other	ADJ
ajfa-894	79	5	factors	factor	NOUN
ajfa-894	79	6	dictate	dictate	VERB
ajfa-894	79	7	the	the	DET
ajfa-894	79	8	way	way	NOUN
ajfa-894	79	9	auditing	auditing	NOUN
ajfa-894	79	10	is	be	AUX
ajfa-894	79	11	carried	carry	VERB
ajfa-894	79	12	out	out	ADP
ajfa-894	79	13	.	.	PUNCT
ajfa-894	80	1	hinson	hinson	PROPN
ajfa-894	80	2	(	(	PUNCT
ajfa-894	80	3	2007	2007	NUM
ajfa-894	80	4	)	)	PUNCT
ajfa-894	80	5	stated	state	VERB
ajfa-894	80	6	that	that	SCONJ
ajfa-894	80	7	there	there	PRON
ajfa-894	80	8	are	be	VERB
ajfa-894	80	9	four	four	NUM
ajfa-894	80	10	main	main	ADJ
ajfa-894	80	11	areas	area	NOUN
ajfa-894	80	12	which	which	PRON
ajfa-894	80	13	drive	drive	VERB
ajfa-894	80	14	it	it	PRON
ajfa-894	80	15	auditing	auditing	NOUN
ajfa-894	80	16	;	;	PUNCT
ajfa-894	80	17	political	political	ADJ
ajfa-894	80	18	,	,	PUNCT
ajfa-894	80	19	economic	economic	ADJ
ajfa-894	80	20	,	,	PUNCT
ajfa-894	80	21	social	social	ADJ
ajfa-894	80	22	and	and	CCONJ
ajfa-894	80	23	technical	technical	ADJ
ajfa-894	80	24	aspects	aspect	NOUN
ajfa-894	80	25	.	.	PUNCT
ajfa-894	81	1	political	political	ADJ
ajfa-894	81	2	although	although	SCONJ
ajfa-894	81	3	accounting	accounting	NOUN
ajfa-894	81	4	laws	law	NOUN
ajfa-894	81	5	have	have	AUX
ajfa-894	81	6	mandated	mandate	VERB
ajfa-894	81	7	audits	audits	NOUN
ajfa-894	81	8	of	of	ADP
ajfa-894	81	9	corporate	corporate	ADJ
ajfa-894	81	10	finances	finance	NOUN
ajfa-894	81	11	by	by	ADP
ajfa-894	81	12	independent	independent	ADJ
ajfa-894	81	13	,	,	PUNCT
ajfa-894	81	14	qualified	qualified	ADJ
ajfa-894	81	15	auditors	auditor	NOUN
ajfa-894	81	16	for	for	ADP
ajfa-894	81	17	many	many	ADJ
ajfa-894	81	18	years	year	NOUN
ajfa-894	81	19	,	,	PUNCT
ajfa-894	81	20	we	we	PRON
ajfa-894	81	21	are	be	AUX
ajfa-894	81	22	gradually	gradually	ADV
ajfa-894	81	23	witnessing	witness	VERB
ajfa-894	81	24	the	the	DET
ajfa-894	81	25	introduction	introduction	NOUN
ajfa-894	81	26	of	of	ADP
ajfa-894	81	27	laws	law	NOUN
ajfa-894	81	28	and	and	CCONJ
ajfa-894	81	29	regulations	regulation	NOUN
ajfa-894	81	30	requiring	require	VERB
ajfa-894	81	31	auditors	auditor	NOUN
ajfa-894	81	32	to	to	PART
ajfa-894	81	33	review	review	VERB
ajfa-894	81	34	computer	computer	NOUN
ajfa-894	81	35	systems	system	NOUN
ajfa-894	81	36	,	,	PUNCT
ajfa-894	81	37	information	information	NOUN
ajfa-894	81	38	processing	processing	NOUN
ajfa-894	81	39	,	,	PUNCT
ajfa-894	81	40	and	and	CCONJ
ajfa-894	81	41	other	other	ADJ
ajfa-894	81	42	aspects	aspect	NOUN
ajfa-894	81	43	such	such	ADJ
ajfa-894	81	44	as	as	ADP
ajfa-894	81	45	corporate	corporate	ADJ
ajfa-894	81	46	governance	governance	NOUN
ajfa-894	81	47	,	,	PUNCT
ajfa-894	81	48	health	health	NOUN
ajfa-894	81	49	and	and	CCONJ
ajfa-894	81	50	safety	safety	NOUN
ajfa-894	81	51	,	,	PUNCT
ajfa-894	81	52	and	and	CCONJ
ajfa-894	81	53	so	so	ADV
ajfa-894	81	54	on	on	ADV
ajfa-894	81	55	.	.	PUNCT
ajfa-894	82	1	professional	professional	ADJ
ajfa-894	82	2	standards	standard	NOUN
ajfa-894	82	3	are	be	AUX
ajfa-894	82	4	being	be	AUX
ajfa-894	82	5	documented	document	VERB
ajfa-894	82	6	and	and	CCONJ
ajfa-894	82	7	recommended	recommend	VERB
ajfa-894	82	8	for	for	ADP
ajfa-894	82	9	computer	computer	NOUN
ajfa-894	82	10	and	and	CCONJ
ajfa-894	82	11	other	other	ADJ
ajfa-894	82	12	auditors	auditor	NOUN
ajfa-894	82	13	by	by	ADP
ajfa-894	82	14	isaca	isaca	PROPN
ajfa-894	82	15	,	,	PUNCT
ajfa-894	82	16	iia	iia	PROPN
ajfa-894	82	17	,	,	PUNCT
ajfa-894	82	18	aicpa	aicpa	VERB
ajfa-894	82	19	,	,	PUNCT
ajfa-894	82	20	and	and	CCONJ
ajfa-894	82	21	similar	similar	ADJ
ajfa-894	82	22	organizations	organization	NOUN
ajfa-894	82	23	.	.	PUNCT
ajfa-894	83	1	economic	economic	ADJ
ajfa-894	83	2	as	as	ADP
ajfa-894	83	3	the	the	DET
ajfa-894	83	4	development	development	NOUN
ajfa-894	83	5	and	and	CCONJ
ajfa-894	83	6	implementation	implementation	NOUN
ajfa-894	83	7	of	of	ADP
ajfa-894	83	8	it	it	PRON
ajfa-894	83	9	has	have	AUX
ajfa-894	83	10	progressed	progress	VERB
ajfa-894	83	11	incessantly	incessantly	ADV
ajfa-894	83	12	since	since	SCONJ
ajfa-894	83	13	the	the	DET
ajfa-894	83	14	1940/50s	1940/50s	NUM
ajfa-894	83	15	,	,	PUNCT
ajfa-894	83	16	information	information	NOUN
ajfa-894	83	17	processing	processing	NOUN
ajfa-894	83	18	has	have	AUX
ajfa-894	83	19	become	become	VERB
ajfa-894	83	20	absolutely	absolutely	ADV
ajfa-894	83	21	essential	essential	ADJ
ajfa-894	83	22	to	to	ADP
ajfa-894	83	23	most	most	ADJ
ajfa-894	83	24	modern	modern	ADJ
ajfa-894	83	25	organizations	organization	NOUN
ajfa-894	83	26	,	,	PUNCT
ajfa-894	83	27	hence	hence	ADV
ajfa-894	83	28	risks	risk	VERB
ajfa-894	83	29	to	to	ADP
ajfa-894	83	30	information	information	NOUN
ajfa-894	83	31	assets	asset	NOUN
ajfa-894	83	32	are	be	AUX
ajfa-894	83	33	more	more	ADV
ajfa-894	83	34	important	important	ADJ
ajfa-894	83	35	than	than	ADP
ajfa-894	83	36	ever	ever	ADV
ajfa-894	83	37	.	.	PUNCT
ajfa-894	84	1	stakeholders	stakeholder	NOUN
ajfa-894	84	2	and	and	CCONJ
ajfa-894	84	3	managers	manager	NOUN
ajfa-894	84	4	are	be	AUX
ajfa-894	84	5	looking	look	VERB
ajfa-894	84	6	to	to	PART
ajfa-894	84	7	assess	assess	VERB
ajfa-894	84	8	and	and	CCONJ
ajfa-894	84	9	manage	manage	VERB
ajfa-894	84	10	their	their	PRON
ajfa-894	84	11	information	information	NOUN
ajfa-894	84	12	risks	risk	NOUN
ajfa-894	84	13	and	and	CCONJ
ajfa-894	84	14	so	so	ADV
ajfa-894	84	15	are	be	AUX
ajfa-894	84	16	turning	turn	VERB
ajfa-894	84	17	to	to	PART
ajfa-894	84	18	specialist	specialist	VERB
ajfa-894	84	19	it	it	PRON
ajfa-894	84	20	auditors	auditor	NOUN
ajfa-894	84	21	for	for	ADP
ajfa-894	84	22	their	their	PRON
ajfa-894	84	23	independent	independent	ADJ
ajfa-894	84	24	,	,	PUNCT
ajfa-894	84	25	competent	competent	ADJ
ajfa-894	84	26	assessment	assessment	NOUN
ajfa-894	84	27	of	of	ADP
ajfa-894	84	28	it	it	PRON
ajfa-894	84	29	-	-	PUNCT
ajfa-894	84	30	related	relate	VERB
ajfa-894	84	31	risks	risk	NOUN
ajfa-894	84	32	.	.	PUNCT
ajfa-894	85	1	social	social	ADJ
ajfa-894	85	2	there	there	PRON
ajfa-894	85	3	are	be	VERB
ajfa-894	85	4	many	many	ADJ
ajfa-894	85	5	professional	professional	ADJ
ajfa-894	85	6	groups	group	NOUN
ajfa-894	85	7	of	of	ADP
ajfa-894	85	8	it	it	PRON
ajfa-894	85	9	auditors	auditor	NOUN
ajfa-894	85	10	,	,	PUNCT
ajfa-894	85	11	collectively	collectively	ADV
ajfa-894	85	12	comprising	comprise	VERB
ajfa-894	85	13	a	a	DET
ajfa-894	85	14	relatively	relatively	ADV
ajfa-894	85	15	supportive	supportive	ADJ
ajfa-894	85	16	and	and	CCONJ
ajfa-894	85	17	close	close	ADV
ajfa-894	85	18	-	-	PUNCT
ajfa-894	85	19	knit	knit	VERB
ajfa-894	85	20	community	community	NOUN
ajfa-894	85	21	within	within	ADP
ajfa-894	85	22	the	the	DET
ajfa-894	85	23	wider	wide	ADJ
ajfa-894	85	24	worlds	world	NOUN
ajfa-894	85	25	of	of	ADP
ajfa-894	85	26	audit	audit	NOUN
ajfa-894	85	27	,	,	PUNCT
ajfa-894	85	28	risk	risk	NOUN
ajfa-894	85	29	/	/	SYM
ajfa-894	85	30	security	security	NOUN
ajfa-894	85	31	management	management	NOUN
ajfa-894	85	32	,	,	PUNCT
ajfa-894	85	33	and	and	CCONJ
ajfa-894	85	34	governance	governance	NOUN
ajfa-894	85	35	.	.	PUNCT
ajfa-894	86	1	“	"	PUNCT
ajfa-894	86	2	bridging	bridging	NOUN
ajfa-894	86	3	”	"	PUNCT
ajfa-894	86	4	or	or	CCONJ
ajfa-894	86	5	interpreting	interpreting	NOUN
ajfa-894	86	6	between	between	ADP
ajfa-894	86	7	the	the	DET
ajfa-894	86	8	it	it	PRON
ajfa-894	86	9	and	and	CCONJ
ajfa-894	86	10	business	business	NOUN
ajfa-894	86	11	worlds	world	NOUN
ajfa-894	86	12	has	have	AUX
ajfa-894	86	13	been	be	AUX
ajfa-894	86	14	an	an	DET
ajfa-894	86	15	important	important	ADJ
ajfa-894	86	16	role	role	NOUN
ajfa-894	86	17	for	for	ADP
ajfa-894	86	18	it	it	PRON
ajfa-894	86	19	auditors	auditor	NOUN
ajfa-894	86	20	,	,	PUNCT
ajfa-894	86	21	given	give	VERB
ajfa-894	86	22	the	the	DET
ajfa-894	86	23	number	number	NOUN
ajfa-894	86	24	of	of	ADP
ajfa-894	86	25	business	business	NOUN
ajfa-894	86	26	people	people	NOUN
ajfa-894	86	27	with	with	ADP
ajfa-894	86	28	limited	limit	VERB
ajfa-894	86	29	it	it	PRON
ajfa-894	86	30	expertise	expertise	NOUN
ajfa-894	86	31	and	and	CCONJ
ajfa-894	86	32	vice	vice	ADV
ajfa-894	86	33	versa	versa	ADV
ajfa-894	86	34	.	.	PUNCT
ajfa-894	87	1	thankfully	thankfully	ADV
ajfa-894	87	2	,	,	PUNCT
ajfa-894	87	3	this	this	PRON
ajfa-894	87	4	is	be	AUX
ajfa-894	87	5	becoming	become	VERB
ajfa-894	87	6	less	less	ADJ
ajfa-894	87	7	of	of	ADP
ajfa-894	87	8	an	an	DET
ajfa-894	87	9	issue	issue	NOUN
ajfa-894	87	10	as	as	SCONJ
ajfa-894	87	11	it	it	PRON
ajfa-894	87	12	knowledge	knowledge	NOUN
ajfa-894	87	13	spreads	spread	VERB
ajfa-894	87	14	into	into	ADP
ajfa-894	87	15	the	the	DET
ajfa-894	87	16	wider	wide	ADJ
ajfa-894	87	17	business	business	NOUN
ajfa-894	87	18	and	and	CCONJ
ajfa-894	87	19	it	it	PRON
ajfa-894	87	20	people	people	NOUN
ajfa-894	87	21	are	be	AUX
ajfa-894	87	22	increasingly	increasingly	ADV
ajfa-894	87	23	taking	take	VERB
ajfa-894	87	24	business	business	NOUN
ajfa-894	87	25	/	/	SYM
ajfa-894	87	26	management	management	NOUN
ajfa-894	87	27	qualifications	qualification	NOUN
ajfa-894	87	28	.	.	PUNCT
ajfa-894	88	1	technical	technical	ADJ
ajfa-894	88	2	the	the	DET
ajfa-894	88	3	advance	advance	NOUN
ajfa-894	88	4	of	of	ADP
ajfa-894	88	5	it	it	PRON
ajfa-894	88	6	and	and	CCONJ
ajfa-894	88	7	telecommunications	telecommunication	NOUN
ajfa-894	88	8	technologies	technology	NOUN
ajfa-894	88	9	creates	create	VERB
ajfa-894	88	10	a	a	DET
ajfa-894	88	11	never	never	ADV
ajfa-894	88	12	-	-	PUNCT
ajfa-894	88	13	ending	end	VERB
ajfa-894	88	14	stream	stream	NOUN
ajfa-894	88	15	of	of	ADP
ajfa-894	88	16	issues	issue	NOUN
ajfa-894	88	17	of	of	ADP
ajfa-894	88	18	concern	concern	NOUN
ajfa-894	88	19	to	to	ADP
ajfa-894	88	20	it	it	PRON
ajfa-894	88	21	auditors	auditor	NOUN
ajfa-894	88	22	,	,	PUNCT
ajfa-894	88	23	while	while	SCONJ
ajfa-894	88	24	at	at	ADP
ajfa-894	88	25	the	the	DET
ajfa-894	88	26	same	same	ADJ
ajfa-894	88	27	time	time	NOUN
ajfa-894	88	28	it	it	PRON
ajfa-894	88	29	is	be	AUX
ajfa-894	88	30	a	a	DET
ajfa-894	88	31	source	source	NOUN
ajfa-894	88	32	of	of	ADP
ajfa-894	88	33	new	new	ADJ
ajfa-894	88	34	tools	tool	NOUN
ajfa-894	88	35	and	and	CCONJ
ajfa-894	88	36	techniques	technique	NOUN
ajfa-894	88	37	to	to	PART
ajfa-894	88	38	do	do	VERB
ajfa-894	88	39	our	our	PRON
ajfa-894	88	40	jobs	job	NOUN
ajfa-894	88	41	more	more	ADV
ajfa-894	88	42	effectively	effectively	ADV
ajfa-894	88	43	.	.	PUNCT
ajfa-894	89	1	the	the	DET
ajfa-894	89	2	internet	internet	NOUN
ajfa-894	89	3	is	be	AUX
ajfa-894	89	4	a	a	DET
ajfa-894	89	5	good	good	ADJ
ajfa-894	89	6	example	example	NOUN
ajfa-894	89	7	:	:	PUNCT
ajfa-894	89	8	ebusiness	ebusiness	NOUN
ajfa-894	89	9	and	and	CCONJ
ajfa-894	89	10	internet	internet	NOUN
ajfa-894	89	11	connectivity	connectivity	NOUN
ajfa-894	89	12	substantially	substantially	ADV
ajfa-894	89	13	changes	change	VERB
ajfa-894	89	14	the	the	DET
ajfa-894	89	15	organization	organization	NOUN
ajfa-894	89	16	’s	’s	PART
ajfa-894	89	17	information	information	NOUN
ajfa-894	89	18	security	security	NOUN
ajfa-894	89	19	challenges	challenge	NOUN
ajfa-894	89	20	,	,	PUNCT
ajfa-894	89	21	and	and	CCONJ
ajfa-894	89	22	provides	provide	VERB
ajfa-894	89	23	it	it	PRON
ajfa-894	89	24	auditors	auditor	NOUN
ajfa-894	89	25	with	with	ADP
ajfa-894	89	26	access	access	NOUN
ajfa-894	89	27	to	to	ADP
ajfa-894	89	28	a	a	DET
ajfa-894	89	29	global	global	ADJ
ajfa-894	89	30	knowledge	knowledge	NOUN
ajfa-894	89	31	base	base	NOUN
ajfa-894	89	32	on	on	ADP
ajfa-894	89	33	auditing	auditing	NOUN
ajfa-894	89	34	,	,	PUNCT
ajfa-894	89	35	technology	technology	NOUN
ajfa-894	89	36	,	,	PUNCT
ajfa-894	89	37	risk	risk	NOUN
ajfa-894	89	38	,	,	PUNCT
ajfa-894	89	39	control	control	NOUN
ajfa-894	89	40	,	,	PUNCT
ajfa-894	89	41	security	security	NOUN
ajfa-894	89	42	,	,	PUNCT
ajfa-894	89	43	governance	governance	NOUN
ajfa-894	89	44	,	,	PUNCT
ajfa-894	89	45	and	and	CCONJ
ajfa-894	89	46	every	every	DET
ajfa-894	89	47	other	other	ADJ
ajfa-894	89	48	topic	topic	NOUN
ajfa-894	89	49	imaginable	imaginable	ADJ
ajfa-894	89	50	.	.	PUNCT
ajfa-894	90	1	hinson	hinson	PROPN
ajfa-894	90	2	2007	2007	NUM
ajfa-894	90	3	:	:	PUNCT
ajfa-894	90	4	pest	pest	VERB
ajfa-894	90	5	analysis	analysis	NOUN
ajfa-894	90	6	asian	asian	ADJ
ajfa-894	90	7	journal	journal	NOUN
ajfa-894	90	8	of	of	ADP
ajfa-894	90	9	finance	finance	PROPN
ajfa-894	90	10	&	&	CCONJ
ajfa-894	90	11	accounting	accounting	PROPN
ajfa-894	90	12	issn	issn	PROPN
ajfa-894	90	13	1946	1946	NUM
ajfa-894	90	14	-	-	PUNCT
ajfa-894	90	15	052x	052x	NOUN
ajfa-894	90	16	2011	2011	NUM
ajfa-894	90	17	,	,	PUNCT
ajfa-894	90	18	vol	vol	NOUN
ajfa-894	90	19	.	.	PROPN
ajfa-894	91	1	3	3	NUM
ajfa-894	91	2	,	,	PUNCT
ajfa-894	91	3	no	no	INTJ
ajfa-894	91	4	.	.	NOUN
ajfa-894	91	5	1	1	NUM
ajfa-894	91	6	:	:	PUNCT
ajfa-894	91	7	e8	e8	PROPN
ajfa-894	91	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-894	91	9	131	131	NUM
ajfa-894	91	10	there	there	PRON
ajfa-894	91	11	is	be	VERB
ajfa-894	91	12	growth	growth	NOUN
ajfa-894	91	13	in	in	ADP
ajfa-894	91	14	the	the	DET
ajfa-894	91	15	use	use	NOUN
ajfa-894	91	16	of	of	ADP
ajfa-894	91	17	it	it	PRON
ajfa-894	91	18	in	in	ADP
ajfa-894	91	19	different	different	ADJ
ajfa-894	91	20	sectors	sector	NOUN
ajfa-894	91	21	:	:	PUNCT
ajfa-894	91	22	individual	individual	ADJ
ajfa-894	91	23	,	,	PUNCT
ajfa-894	91	24	business	business	NOUN
ajfa-894	91	25	access	access	NOUN
ajfa-894	91	26	and	and	CCONJ
ajfa-894	91	27	government	government	NOUN
ajfa-894	91	28	access	access	NOUN
ajfa-894	91	29	.	.	PUNCT
ajfa-894	92	1	the	the	DET
ajfa-894	92	2	growth	growth	NOUN
ajfa-894	92	3	in	in	ADP
ajfa-894	92	4	adoption	adoption	NOUN
ajfa-894	92	5	of	of	ADP
ajfa-894	92	6	it	it	PRON
ajfa-894	92	7	is	be	AUX
ajfa-894	92	8	major	major	ADJ
ajfa-894	92	9	stimulus	stimulus	NOUN
ajfa-894	92	10	for	for	ADP
ajfa-894	92	11	adoption	adoption	NOUN
ajfa-894	92	12	of	of	ADP
ajfa-894	92	13	it	it	PRON
ajfa-894	92	14	auditing	audit	VERB
ajfa-894	92	15	.	.	PUNCT
ajfa-894	93	1	individuals	individual	NOUN
ajfa-894	93	2	are	be	AUX
ajfa-894	93	3	accessing	access	VERB
ajfa-894	93	4	internet	internet	NOUN
ajfa-894	93	5	a	a	DET
ajfa-894	93	6	lot	lot	NOUN
ajfa-894	93	7	these	these	DET
ajfa-894	93	8	days	day	NOUN
ajfa-894	93	9	,	,	PUNCT
ajfa-894	93	10	visiting	visit	VERB
ajfa-894	93	11	sites	site	NOUN
ajfa-894	93	12	such	such	ADJ
ajfa-894	93	13	as	as	ADP
ajfa-894	93	14	facebook	facebook	NOUN
ajfa-894	93	15	and	and	CCONJ
ajfa-894	93	16	other	other	ADJ
ajfa-894	93	17	social	social	ADJ
ajfa-894	93	18	networksites	networksite	NOUN
ajfa-894	93	19	.	.	PUNCT
ajfa-894	94	1	businesses	business	NOUN
ajfa-894	94	2	are	be	AUX
ajfa-894	94	3	moving	move	VERB
ajfa-894	94	4	towards	towards	ADP
ajfa-894	94	5	e	e	NOUN
ajfa-894	94	6	-	-	NOUN
ajfa-894	94	7	business	business	NOUN
ajfa-894	94	8	.	.	PUNCT
ajfa-894	95	1	business	business	NOUN
ajfa-894	95	2	to	to	ADP
ajfa-894	95	3	business	business	NOUN
ajfa-894	95	4	transactions	transaction	NOUN
ajfa-894	95	5	is	be	AUX
ajfa-894	95	6	predominantly	predominantly	ADV
ajfa-894	95	7	online	online	ADV
ajfa-894	95	8	such	such	ADJ
ajfa-894	95	9	as	as	ADP
ajfa-894	95	10	orders	order	NOUN
ajfa-894	95	11	and	and	CCONJ
ajfa-894	95	12	payments	payment	NOUN
ajfa-894	95	13	.	.	PUNCT
ajfa-894	96	1	government	government	NOUN
ajfa-894	96	2	is	be	AUX
ajfa-894	96	3	adopting	adopt	VERB
ajfa-894	96	4	new	new	ADJ
ajfa-894	96	5	forms	form	NOUN
ajfa-894	96	6	of	of	ADP
ajfa-894	96	7	availing	avail	VERB
ajfa-894	96	8	services	service	NOUN
ajfa-894	96	9	to	to	ADP
ajfa-894	96	10	the	the	DET
ajfa-894	96	11	public	public	NOUN
ajfa-894	96	12	.	.	PUNCT
ajfa-894	97	1	the	the	DET
ajfa-894	97	2	services	service	NOUN
ajfa-894	97	3	are	be	AUX
ajfa-894	97	4	mostly	mostly	ADV
ajfa-894	97	5	computer	computer	NOUN
ajfa-894	97	6	based	base	VERB
ajfa-894	97	7	.	.	PUNCT
ajfa-894	98	1	6.1	6.1	NUM
ajfa-894	98	2	e	e	NOUN
ajfa-894	98	3	-	-	NOUN
ajfa-894	98	4	government	government	NOUN
ajfa-894	98	5	:	:	PUNCT
ajfa-894	98	6	botswana	botswana	PROPN
ajfa-894	98	7	is	be	AUX
ajfa-894	98	8	investing	invest	VERB
ajfa-894	98	9	heavily	heavily	ADV
ajfa-894	98	10	on	on	ADP
ajfa-894	98	11	e	e	NOUN
ajfa-894	98	12	-	-	NOUN
ajfa-894	98	13	government	government	NOUN
ajfa-894	98	14	.	.	PUNCT
ajfa-894	99	1	there	there	PRON
ajfa-894	99	2	is	be	VERB
ajfa-894	99	3	an	an	DET
ajfa-894	99	4	increasing	increase	VERB
ajfa-894	99	5	interest	interest	NOUN
ajfa-894	99	6	in	in	ADP
ajfa-894	99	7	the	the	DET
ajfa-894	99	8	use	use	NOUN
ajfa-894	99	9	of	of	ADP
ajfa-894	99	10	e	e	NOUN
ajfa-894	99	11	-	-	NOUN
ajfa-894	99	12	services	service	NOUN
ajfa-894	99	13	by	by	ADP
ajfa-894	99	14	the	the	DET
ajfa-894	99	15	public	public	NOUN
ajfa-894	99	16	.	.	PUNCT
ajfa-894	100	1	the	the	DET
ajfa-894	100	2	government	government	NOUN
ajfa-894	100	3	has	have	VERB
ajfa-894	100	4	a	a	DET
ajfa-894	100	5	website	website	NOUN
ajfa-894	100	6	which	which	PRON
ajfa-894	100	7	provides	provide	VERB
ajfa-894	100	8	a	a	DET
ajfa-894	100	9	lot	lot	NOUN
ajfa-894	100	10	of	of	ADP
ajfa-894	100	11	information	information	NOUN
ajfa-894	100	12	on	on	ADP
ajfa-894	100	13	different	different	ADJ
ajfa-894	100	14	aspects	aspect	NOUN
ajfa-894	100	15	of	of	ADP
ajfa-894	100	16	botswana	botswana	PROPN
ajfa-894	100	17	;	;	PUNCT
ajfa-894	100	18	on	on	ADP
ajfa-894	100	19	the	the	DET
ajfa-894	100	20	website	website	NOUN
ajfa-894	100	21	one	one	PRON
ajfa-894	100	22	can	can	AUX
ajfa-894	100	23	download	download	VERB
ajfa-894	100	24	the	the	DET
ajfa-894	100	25	requirements	requirement	NOUN
ajfa-894	100	26	and	and	CCONJ
ajfa-894	100	27	application	application	NOUN
ajfa-894	100	28	forms	form	NOUN
ajfa-894	100	29	for	for	ADP
ajfa-894	100	30	visa	visa	NOUN
ajfa-894	100	31	without	without	ADP
ajfa-894	100	32	being	be	AUX
ajfa-894	100	33	in	in	ADP
ajfa-894	100	34	physical	physical	ADJ
ajfa-894	100	35	contact	contact	NOUN
ajfa-894	100	36	with	with	ADP
ajfa-894	100	37	the	the	DET
ajfa-894	100	38	department	department	NOUN
ajfa-894	100	39	of	of	ADP
ajfa-894	100	40	immigration	immigration	NOUN
ajfa-894	100	41	.	.	PUNCT
ajfa-894	101	1	major	major	ADJ
ajfa-894	101	2	projects	project	NOUN
ajfa-894	101	3	to	to	PART
ajfa-894	101	4	facilitate	facilitate	VERB
ajfa-894	101	5	e	e	NOUN
ajfa-894	101	6	-	-	NOUN
ajfa-894	101	7	government	government	NOUN
ajfa-894	101	8	are	be	AUX
ajfa-894	101	9	under	under	ADP
ajfa-894	101	10	construction	construction	NOUN
ajfa-894	101	11	within	within	ADP
ajfa-894	101	12	several	several	ADJ
ajfa-894	101	13	government	government	NOUN
ajfa-894	101	14	’s	’s	PART
ajfa-894	101	15	ministries	ministry	NOUN
ajfa-894	101	16	and	and	CCONJ
ajfa-894	101	17	departments	department	NOUN
ajfa-894	101	18	.	.	PUNCT
ajfa-894	102	1	for	for	ADP
ajfa-894	102	2	example	example	NOUN
ajfa-894	102	3	:	:	PUNCT
ajfa-894	102	4	department	department	NOUN
ajfa-894	102	5	of	of	ADP
ajfa-894	102	6	town	town	NOUN
ajfa-894	102	7	and	and	CCONJ
ajfa-894	102	8	regional	regional	ADJ
ajfa-894	102	9	planning	planning	NOUN
ajfa-894	102	10	(	(	PUNCT
ajfa-894	102	11	dtrp	dtrp	PROPN
ajfa-894	102	12	)	)	PUNCT
ajfa-894	102	13	,	,	PUNCT
ajfa-894	102	14	has	have	AUX
ajfa-894	102	15	spent	spend	VERB
ajfa-894	102	16	over	over	ADP
ajfa-894	102	17	p	p	NOUN
ajfa-894	102	18	30million	30million	NUM
ajfa-894	102	19	to	to	ADP
ajfa-894	102	20	date	date	NOUN
ajfa-894	102	21	on	on	ADP
ajfa-894	102	22	the	the	DET
ajfa-894	102	23	development	development	NOUN
ajfa-894	102	24	of	of	ADP
ajfa-894	102	25	planning	planning	NOUN
ajfa-894	102	26	portal	portal	PROPN
ajfa-894	102	27	(	(	PUNCT
ajfa-894	102	28	ditogamaano	ditogamaano	PROPN
ajfa-894	102	29	2008	2008	NUM
ajfa-894	102	30	)	)	PUNCT
ajfa-894	102	31	.	.	PUNCT
ajfa-894	103	1	the	the	DET
ajfa-894	103	2	portal	portal	PROPN
ajfa-894	103	3	was	be	AUX
ajfa-894	103	4	to	to	ADP
ajfa-894	103	5	necessitate	necessitate	VERB
ajfa-894	103	6	digital	digital	ADJ
ajfa-894	103	7	planning	planning	NOUN
ajfa-894	103	8	of	of	ADP
ajfa-894	103	9	the	the	DET
ajfa-894	103	10	country	country	NOUN
ajfa-894	103	11	.	.	PUNCT
ajfa-894	104	1	t	t	PROPN
ajfa-894	104	2	he	he	PRON
ajfa-894	104	3	public	public	PROPN
ajfa-894	104	4	can	can	AUX
ajfa-894	104	5	have	have	VERB
ajfa-894	104	6	information	information	NOUN
ajfa-894	104	7	at	at	ADP
ajfa-894	104	8	the	the	DET
ajfa-894	104	9	figure	figure	NOUN
ajfa-894	104	10	tips	tip	NOUN
ajfa-894	104	11	availed	avail	VERB
ajfa-894	104	12	by	by	ADP
ajfa-894	104	13	the	the	DET
ajfa-894	104	14	portal	portal	ADJ
ajfa-894	104	15	.information	.information	NOUN
ajfa-894	104	16	such	such	ADJ
ajfa-894	104	17	as	as	ADP
ajfa-894	104	18	trends	trend	NOUN
ajfa-894	104	19	in	in	ADP
ajfa-894	104	20	change	change	NOUN
ajfa-894	104	21	of	of	ADP
ajfa-894	104	22	use	use	NOUN
ajfa-894	104	23	,	,	PUNCT
ajfa-894	104	24	allocations	allocation	NOUN
ajfa-894	104	25	and	and	CCONJ
ajfa-894	104	26	others	other	NOUN
ajfa-894	104	27	will	will	AUX
ajfa-894	104	28	be	be	AUX
ajfa-894	104	29	readily	readily	ADV
ajfa-894	104	30	available	available	ADJ
ajfa-894	104	31	.	.	PUNCT
ajfa-894	105	1	national	national	PROPN
ajfa-894	105	2	i	i	PROPN
ajfa-894	105	3	d	d	PROPN
ajfa-894	105	4	system	system	NOUN
ajfa-894	105	5	:	:	PUNCT
ajfa-894	106	1	botswana	botswana	PROPN
ajfa-894	106	2	was	be	AUX
ajfa-894	106	3	the	the	DET
ajfa-894	106	4	first	first	ADJ
ajfa-894	106	5	in	in	ADP
ajfa-894	106	6	the	the	DET
ajfa-894	106	7	sadc	sadc	PROPN
ajfa-894	106	8	region	region	PROPN
ajfa-894	106	9	to	to	PART
ajfa-894	106	10	develop	develop	VERB
ajfa-894	106	11	a	a	DET
ajfa-894	106	12	national	national	ADJ
ajfa-894	106	13	i	i	PROPN
ajfa-894	106	14	d	d	PROPN
ajfa-894	106	15	system	system	NOUN
ajfa-894	106	16	with	with	ADP
ajfa-894	106	17	automatic	automatic	ADJ
ajfa-894	106	18	fingerprints	fingerprint	NOUN
ajfa-894	106	19	identification	identification	NOUN
ajfa-894	106	20	system	system	NOUN
ajfa-894	106	21	(	(	PUNCT
ajfa-894	106	22	afis).the	afis).the	DET
ajfa-894	106	23	card	card	NOUN
ajfa-894	106	24	called	call	VERB
ajfa-894	106	25	“	"	PUNCT
ajfa-894	106	26	omang	omang	PROPN
ajfa-894	106	27	”	"	PUNCT
ajfa-894	106	28	(	(	PUNCT
ajfa-894	106	29	high	high	ADJ
ajfa-894	106	30	tech	tech	NOUN
ajfa-894	106	31	security	security	NOUN
ajfa-894	106	32	solutions	solution	NOUN
ajfa-894	106	33	,	,	PUNCT
ajfa-894	106	34	august	august	PROPN
ajfa-894	106	35	1999	1999	NUM
ajfa-894	106	36	)	)	PUNCT
ajfa-894	106	37	.	.	PUNCT
ajfa-894	107	1	e	e	X
ajfa-894	107	2	-	-	NOUN
ajfa-894	107	3	passport	passport	NOUN
ajfa-894	107	4	:	:	PUNCT
ajfa-894	107	5	the	the	DET
ajfa-894	107	6	introduction	introduction	NOUN
ajfa-894	107	7	of	of	ADP
ajfa-894	107	8	the	the	DET
ajfa-894	107	9	new	new	ADJ
ajfa-894	107	10	passport	passport	NOUN
ajfa-894	107	11	with	with	ADP
ajfa-894	107	12	new	new	ADJ
ajfa-894	107	13	technologically	technologically	ADV
ajfa-894	107	14	advanced	advanced	ADJ
ajfa-894	107	15	features	feature	NOUN
ajfa-894	107	16	is	be	AUX
ajfa-894	107	17	one	one	NUM
ajfa-894	107	18	way	way	NOUN
ajfa-894	107	19	of	of	ADP
ajfa-894	107	20	the	the	DET
ajfa-894	107	21	government	government	NOUN
ajfa-894	107	22	to	to	PART
ajfa-894	107	23	try	try	VERB
ajfa-894	107	24	and	and	CCONJ
ajfa-894	107	25	bring	bring	VERB
ajfa-894	107	26	botswana	botswana	PROPN
ajfa-894	107	27	up	up	ADP
ajfa-894	107	28	to	to	ADP
ajfa-894	107	29	par	par	NOUN
ajfa-894	107	30	with	with	ADP
ajfa-894	107	31	other	other	ADJ
ajfa-894	107	32	countries	country	NOUN
ajfa-894	107	33	.	.	PUNCT
ajfa-894	108	1	the	the	DET
ajfa-894	108	2	features	feature	NOUN
ajfa-894	108	3	found	find	VERB
ajfa-894	108	4	in	in	ADP
ajfa-894	108	5	the	the	DET
ajfa-894	108	6	new	new	ADJ
ajfa-894	108	7	passport	passport	NOUN
ajfa-894	108	8	will	will	AUX
ajfa-894	108	9	allow	allow	VERB
ajfa-894	108	10	the	the	DET
ajfa-894	108	11	department	department	NOUN
ajfa-894	108	12	of	of	ADP
ajfa-894	108	13	immigration	immigration	NOUN
ajfa-894	108	14	to	to	PART
ajfa-894	108	15	be	be	AUX
ajfa-894	108	16	effective	effective	ADJ
ajfa-894	108	17	and	and	CCONJ
ajfa-894	108	18	efficient	efficient	ADJ
ajfa-894	108	19	.	.	PUNCT
ajfa-894	109	1	the	the	DET
ajfa-894	109	2	goal	goal	NOUN
ajfa-894	109	3	is	be	AUX
ajfa-894	109	4	to	to	PART
ajfa-894	109	5	have	have	VERB
ajfa-894	109	6	a	a	DET
ajfa-894	109	7	linkage	linkage	NOUN
ajfa-894	109	8	with	with	ADP
ajfa-894	109	9	other	other	ADJ
ajfa-894	109	10	government	government	NOUN
ajfa-894	109	11	’s	’s	PART
ajfa-894	109	12	department	department	PROPN
ajfa-894	109	13	s.	s.	PROPN
ajfa-894	109	14	e	e	PROPN
ajfa-894	109	15	-	-	NOUN
ajfa-894	109	16	license	license	ADJ
ajfa-894	109	17	:	:	PUNCT
ajfa-894	109	18	motor	motor	NOUN
ajfa-894	109	19	vehicle	vehicle	NOUN
ajfa-894	109	20	license	license	NOUN
ajfa-894	109	21	is	be	AUX
ajfa-894	109	22	another	another	DET
ajfa-894	109	23	area	area	NOUN
ajfa-894	109	24	the	the	DET
ajfa-894	109	25	government	government	NOUN
ajfa-894	109	26	is	be	AUX
ajfa-894	109	27	trying	try	VERB
ajfa-894	109	28	to	to	PART
ajfa-894	109	29	improve	improve	VERB
ajfa-894	109	30	.	.	PUNCT
ajfa-894	110	1	the	the	DET
ajfa-894	110	2	public	public	NOUN
ajfa-894	110	3	used	use	VERB
ajfa-894	110	4	to	to	PART
ajfa-894	110	5	have	have	VERB
ajfa-894	110	6	a	a	DET
ajfa-894	110	7	lot	lot	NOUN
ajfa-894	110	8	of	of	ADP
ajfa-894	110	9	grievances	grievance	NOUN
ajfa-894	110	10	regarding	regard	VERB
ajfa-894	110	11	the	the	DET
ajfa-894	110	12	old	old	ADJ
ajfa-894	110	13	paper	paper	NOUN
ajfa-894	110	14	passed	pass	VERB
ajfa-894	110	15	licensing	licensing	NOUN
ajfa-894	110	16	system	system	NOUN
ajfa-894	110	17	.	.	PUNCT
ajfa-894	111	1	the	the	DET
ajfa-894	111	2	problems	problem	NOUN
ajfa-894	111	3	spanned	span	VERB
ajfa-894	111	4	areas	area	NOUN
ajfa-894	111	5	such	such	ADJ
ajfa-894	111	6	as	as	ADP
ajfa-894	111	7	replacements	replacement	NOUN
ajfa-894	111	8	and	and	CCONJ
ajfa-894	111	9	others	other	NOUN
ajfa-894	111	10	.	.	PUNCT
ajfa-894	112	1	with	with	ADP
ajfa-894	112	2	the	the	DET
ajfa-894	112	3	aid	aid	NOUN
ajfa-894	112	4	of	of	ADP
ajfa-894	112	5	computers	computer	NOUN
ajfa-894	112	6	,	,	PUNCT
ajfa-894	112	7	replacements	replacement	NOUN
ajfa-894	112	8	and	and	CCONJ
ajfa-894	112	9	renewals	renewal	NOUN
ajfa-894	112	10	are	be	AUX
ajfa-894	112	11	a	a	DET
ajfa-894	112	12	piece	piece	NOUN
ajfa-894	112	13	of	of	ADP
ajfa-894	112	14	cake	cake	NOUN
ajfa-894	112	15	.	.	PUNCT
ajfa-894	113	1	the	the	DET
ajfa-894	113	2	intention	intention	NOUN
ajfa-894	113	3	is	be	AUX
ajfa-894	113	4	to	to	PART
ajfa-894	113	5	have	have	VERB
ajfa-894	113	6	the	the	DET
ajfa-894	113	7	three	three	NUM
ajfa-894	113	8	;	;	PUNCT
ajfa-894	113	9	passport	passport	NOUN
ajfa-894	113	10	,	,	PUNCT
ajfa-894	113	11	license	license	NOUN
ajfa-894	113	12	and	and	CCONJ
ajfa-894	113	13	identity	identity	NOUN
ajfa-894	113	14	card	card	NOUN
ajfa-894	113	15	link	link	NOUN
ajfa-894	113	16	together	together	ADV
ajfa-894	113	17	to	to	PART
ajfa-894	113	18	avoid	avoid	VERB
ajfa-894	113	19	capturing	capture	VERB
ajfa-894	113	20	data	datum	NOUN
ajfa-894	113	21	at	at	ADP
ajfa-894	113	22	different	different	ADJ
ajfa-894	113	23	sources	source	NOUN
ajfa-894	113	24	.	.	PUNCT
ajfa-894	114	1	as	as	ADP
ajfa-894	114	2	hammer	hammer	NOUN
ajfa-894	114	3	(	(	PUNCT
ajfa-894	114	4	1990	1990	NUM
ajfa-894	114	5	)	)	PUNCT
ajfa-894	114	6	stated	state	VERB
ajfa-894	114	7	that	that	SCONJ
ajfa-894	114	8	capturing	capture	VERB
ajfa-894	114	9	data	datum	NOUN
ajfa-894	114	10	at	at	ADP
ajfa-894	114	11	multiple	multiple	ADJ
ajfa-894	114	12	sources	source	NOUN
ajfa-894	114	13	may	may	AUX
ajfa-894	114	14	result	result	VERB
ajfa-894	114	15	in	in	ADP
ajfa-894	114	16	redundancy	redundancy	NOUN
ajfa-894	114	17	and	and	CCONJ
ajfa-894	114	18	multiple	multiple	ADJ
ajfa-894	114	19	versions	version	NOUN
ajfa-894	114	20	of	of	ADP
ajfa-894	114	21	the	the	DET
ajfa-894	114	22	truth	truth	NOUN
ajfa-894	114	23	.	.	PUNCT
ajfa-894	115	1	the	the	DET
ajfa-894	115	2	government	government	NOUN
ajfa-894	115	3	’s	’s	PART
ajfa-894	115	4	e	e	NOUN
ajfa-894	115	5	-	-	NOUN
ajfa-894	115	6	governance	governance	ADJ
ajfa-894	115	7	intentions	intention	NOUN
ajfa-894	115	8	are	be	AUX
ajfa-894	115	9	clear	clear	ADJ
ajfa-894	115	10	thus	thus	ADV
ajfa-894	115	11	the	the	DET
ajfa-894	115	12	same	same	ADJ
ajfa-894	115	13	should	should	AUX
ajfa-894	115	14	be	be	AUX
ajfa-894	115	15	extended	extend	VERB
ajfa-894	115	16	to	to	ADP
ajfa-894	115	17	it	it	PRON
ajfa-894	115	18	auditing	audit	VERB
ajfa-894	115	19	.	.	PUNCT
ajfa-894	116	1	all	all	DET
ajfa-894	116	2	the	the	DET
ajfa-894	116	3	above	above	ADJ
ajfa-894	116	4	efforts	effort	NOUN
ajfa-894	116	5	will	will	AUX
ajfa-894	116	6	results	result	VERB
ajfa-894	116	7	in	in	ADP
ajfa-894	116	8	crimes	crime	NOUN
ajfa-894	116	9	such	such	ADJ
ajfa-894	116	10	as	as	ADP
ajfa-894	116	11	identity	identity	NOUN
ajfa-894	116	12	thefts	theft	NOUN
ajfa-894	116	13	and	and	CCONJ
ajfa-894	116	14	others	other	NOUN
ajfa-894	116	15	,	,	PUNCT
ajfa-894	116	16	it	it	PRON
ajfa-894	116	17	auditing	audit	VERB
ajfa-894	116	18	is	be	AUX
ajfa-894	116	19	unavoidable	unavoidable	ADJ
ajfa-894	116	20	as	as	ADP
ajfa-894	116	21	part	part	NOUN
ajfa-894	116	22	of	of	ADP
ajfa-894	116	23	e	e	NOUN
ajfa-894	116	24	-	-	NOUN
ajfa-894	116	25	government	government	NOUN
ajfa-894	116	26	’s	’s	PART
ajfa-894	116	27	initiatives	initiative	NOUN
ajfa-894	116	28	.	.	PUNCT
ajfa-894	117	1	there	there	PRON
ajfa-894	117	2	are	be	VERB
ajfa-894	117	3	a	a	DET
ajfa-894	117	4	lot	lot	NOUN
ajfa-894	117	5	of	of	ADP
ajfa-894	117	6	e	e	NOUN
ajfa-894	117	7	-	-	NOUN
ajfa-894	117	8	government	government	ADJ
ajfa-894	117	9	initiatives	initiative	NOUN
ajfa-894	117	10	which	which	PRON
ajfa-894	117	11	are	be	AUX
ajfa-894	117	12	ongoing	ongoing	ADJ
ajfa-894	117	13	such	such	ADJ
ajfa-894	117	14	as	as	ADP
ajfa-894	117	15	tribal	tribal	ADJ
ajfa-894	117	16	land	land	NOUN
ajfa-894	117	17	management	management	NOUN
ajfa-894	117	18	systems	system	NOUN
ajfa-894	117	19	and	and	CCONJ
ajfa-894	117	20	state	state	NOUN
ajfa-894	117	21	land	land	NOUN
ajfa-894	117	22	management	management	NOUN
ajfa-894	117	23	system	system	NOUN
ajfa-894	117	24	under	under	ADP
ajfa-894	117	25	the	the	DET
ajfa-894	117	26	ministry	ministry	PROPN
ajfa-894	117	27	of	of	ADP
ajfa-894	117	28	lands	land	NOUN
ajfa-894	117	29	and	and	CCONJ
ajfa-894	117	30	housing	housing	NOUN
ajfa-894	117	31	.	.	PUNCT
ajfa-894	118	1	asian	asian	ADJ
ajfa-894	118	2	journal	journal	PROPN
ajfa-894	118	3	of	of	ADP
ajfa-894	118	4	finance	finance	PROPN
ajfa-894	118	5	&	&	CCONJ
ajfa-894	118	6	accounting	accounting	PROPN
ajfa-894	118	7	issn	issn	PROPN
ajfa-894	118	8	1946	1946	NUM
ajfa-894	118	9	-	-	PUNCT
ajfa-894	118	10	052x	052x	NOUN
ajfa-894	118	11	2011	2011	NUM
ajfa-894	118	12	,	,	PUNCT
ajfa-894	118	13	vol	vol	NOUN
ajfa-894	118	14	.	.	PROPN
ajfa-894	119	1	3	3	NUM
ajfa-894	119	2	,	,	PUNCT
ajfa-894	119	3	no	no	INTJ
ajfa-894	119	4	.	.	NOUN
ajfa-894	119	5	1	1	NUM
ajfa-894	119	6	:	:	PUNCT
ajfa-894	119	7	e8	e8	VERB
ajfa-894	119	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-894	119	9	132	132	NUM
ajfa-894	119	10	6.2	6.2	NUM
ajfa-894	119	11	e	e	NOUN
ajfa-894	119	12	-	-	NOUN
ajfa-894	119	13	health	health	NOUN
ajfa-894	119	14	the	the	DET
ajfa-894	119	15	government	government	NOUN
ajfa-894	119	16	has	have	AUX
ajfa-894	119	17	started	start	VERB
ajfa-894	119	18	to	to	PART
ajfa-894	119	19	partner	partner	VERB
ajfa-894	119	20	with	with	ADP
ajfa-894	119	21	developed	develop	VERB
ajfa-894	119	22	countries	country	NOUN
ajfa-894	119	23	to	to	PART
ajfa-894	119	24	get	get	VERB
ajfa-894	119	25	assistance	assistance	NOUN
ajfa-894	119	26	on	on	ADP
ajfa-894	119	27	e	e	NOUN
ajfa-894	119	28	-	-	NOUN
ajfa-894	119	29	health	health	NOUN
ajfa-894	119	30	.	.	PUNCT
ajfa-894	120	1	projects	project	NOUN
ajfa-894	120	2	on	on	ADP
ajfa-894	120	3	e	e	NOUN
ajfa-894	120	4	-	-	NOUN
ajfa-894	120	5	health	health	NOUN
ajfa-894	120	6	require	require	VERB
ajfa-894	120	7	a	a	DET
ajfa-894	120	8	lot	lot	NOUN
ajfa-894	120	9	of	of	ADP
ajfa-894	120	10	financial	financial	ADJ
ajfa-894	120	11	and	and	CCONJ
ajfa-894	120	12	human	human	ADJ
ajfa-894	120	13	capital	capital	NOUN
ajfa-894	120	14	investments	investment	NOUN
ajfa-894	120	15	.	.	PUNCT
ajfa-894	121	1	in	in	ADP
ajfa-894	121	2	2008	2008	NUM
ajfa-894	121	3	the	the	DET
ajfa-894	121	4	government	government	NOUN
ajfa-894	121	5	of	of	ADP
ajfa-894	121	6	india	india	PROPN
ajfa-894	121	7	and	and	CCONJ
ajfa-894	121	8	botswana	botswana	PROPN
ajfa-894	121	9	went	go	VERB
ajfa-894	121	10	into	into	ADP
ajfa-894	121	11	partnership	partnership	NOUN
ajfa-894	121	12	which	which	PRON
ajfa-894	121	13	resulted	result	VERB
ajfa-894	121	14	in	in	ADP
ajfa-894	121	15	botswana	botswana	PROPN
ajfa-894	121	16	receiving	receive	VERB
ajfa-894	121	17	sophisticated	sophisticated	ADJ
ajfa-894	121	18	e	e	NOUN
ajfa-894	121	19	-	-	ADJ
ajfa-894	121	20	health	health	ADJ
ajfa-894	121	21	machines	machine	NOUN
ajfa-894	121	22	from	from	ADP
ajfa-894	121	23	india	india	PROPN
ajfa-894	121	24	.	.	PUNCT
ajfa-894	122	1	the	the	DET
ajfa-894	122	2	machines	machine	NOUN
ajfa-894	122	3	will	will	AUX
ajfa-894	122	4	enable	enable	VERB
ajfa-894	122	5	doctors	doctor	NOUN
ajfa-894	122	6	in	in	ADP
ajfa-894	122	7	india	india	PROPN
ajfa-894	122	8	to	to	PART
ajfa-894	122	9	consult	consult	VERB
ajfa-894	122	10	and	and	CCONJ
ajfa-894	122	11	diagnose	diagnose	VERB
ajfa-894	122	12	patients	patient	NOUN
ajfa-894	122	13	in	in	ADP
ajfa-894	122	14	botswana	botswana	PROPN
ajfa-894	122	15	without	without	ADP
ajfa-894	122	16	having	have	VERB
ajfa-894	122	17	to	to	PART
ajfa-894	122	18	travel	travel	VERB
ajfa-894	122	19	(	(	PUNCT
ajfa-894	122	20	bopa	bopa	VERB
ajfa-894	122	21	2008).with	2008).with	NUM
ajfa-894	122	22	the	the	DET
ajfa-894	122	23	current	current	ADJ
ajfa-894	122	24	issues	issue	NOUN
ajfa-894	122	25	affecting	affect	VERB
ajfa-894	122	26	health	health	NOUN
ajfa-894	122	27	sector	sector	NOUN
ajfa-894	122	28	,	,	PUNCT
ajfa-894	122	29	audits	audits	NOUN
ajfa-894	122	30	can	can	AUX
ajfa-894	122	31	not	not	PART
ajfa-894	122	32	be	be	AUX
ajfa-894	122	33	left	leave	VERB
ajfa-894	122	34	out	out	ADP
ajfa-894	122	35	of	of	ADP
ajfa-894	122	36	the	the	DET
ajfa-894	122	37	health	health	NOUN
ajfa-894	122	38	industry	industry	NOUN
ajfa-894	122	39	.	.	PUNCT
ajfa-894	123	1	6.3	6.3	NUM
ajfa-894	123	2	eeducation	eeducation	NOUN
ajfa-894	123	3	a	a	DET
ajfa-894	123	4	lot	lot	NOUN
ajfa-894	123	5	of	of	ADP
ajfa-894	123	6	efforts	effort	NOUN
ajfa-894	123	7	have	have	AUX
ajfa-894	123	8	been	be	AUX
ajfa-894	123	9	channeled	channel	VERB
ajfa-894	123	10	towards	towards	ADP
ajfa-894	123	11	e	e	NOUN
ajfa-894	123	12	-	-	NOUN
ajfa-894	123	13	learning	learning	NOUN
ajfa-894	123	14	.	.	PUNCT
ajfa-894	124	1	there	there	PRON
ajfa-894	124	2	is	be	VERB
ajfa-894	124	3	a	a	DET
ajfa-894	124	4	national	national	ADJ
ajfa-894	124	5	e	e	ADJ
ajfa-894	124	6	-	-	ADJ
ajfa-894	124	7	learning	learning	ADJ
ajfa-894	124	8	committee	committee	NOUN
ajfa-894	124	9	tasked	task	VERB
ajfa-894	124	10	with	with	ADP
ajfa-894	124	11	formulating	formulating	NOUN
ajfa-894	124	12	and	and	CCONJ
ajfa-894	124	13	promotion	promotion	NOUN
ajfa-894	124	14	of	of	ADP
ajfa-894	124	15	e	e	NOUN
ajfa-894	124	16	-	-	NOUN
ajfa-894	124	17	learning	learn	VERB
ajfa-894	124	18	in	in	ADP
ajfa-894	124	19	botswana	botswana	PROPN
ajfa-894	124	20	.	.	PUNCT
ajfa-894	125	1	the	the	DET
ajfa-894	125	2	ministry	ministry	PROPN
ajfa-894	125	3	of	of	ADP
ajfa-894	125	4	education	education	NOUN
ajfa-894	125	5	is	be	AUX
ajfa-894	125	6	trying	try	VERB
ajfa-894	125	7	to	to	PART
ajfa-894	125	8	encourage	encourage	VERB
ajfa-894	125	9	its	its	PRON
ajfa-894	125	10	partners	partner	NOUN
ajfa-894	125	11	to	to	PART
ajfa-894	125	12	look	look	VERB
ajfa-894	125	13	at	at	ADP
ajfa-894	125	14	e	e	NOUN
ajfa-894	125	15	-	-	NOUN
ajfa-894	125	16	learning	learn	VERB
ajfa-894	125	17	as	as	ADP
ajfa-894	125	18	one	one	NUM
ajfa-894	125	19	of	of	ADP
ajfa-894	125	20	the	the	DET
ajfa-894	125	21	possible	possible	ADJ
ajfa-894	125	22	teaching	teaching	NOUN
ajfa-894	125	23	modes	mode	NOUN
ajfa-894	125	24	in	in	ADP
ajfa-894	125	25	botswana.the	botswana.the	DET
ajfa-894	125	26	university	university	PROPN
ajfa-894	125	27	of	of	ADP
ajfa-894	125	28	botswana	botswana	PROPN
ajfa-894	125	29	just	just	ADV
ajfa-894	125	30	completed	complete	VERB
ajfa-894	125	31	a	a	DET
ajfa-894	125	32	strategy	strategy	NOUN
ajfa-894	125	33	on	on	ADP
ajfa-894	125	34	digital	digital	ADJ
ajfa-894	125	35	scholarship	scholarship	NOUN
ajfa-894	125	36	which	which	PRON
ajfa-894	125	37	focuses	focus	VERB
ajfa-894	125	38	on	on	ADP
ajfa-894	125	39	embracing	embrace	VERB
ajfa-894	125	40	digital	digital	ADJ
ajfa-894	125	41	scholarship	scholarship	NOUN
ajfa-894	125	42	.	.	PUNCT
ajfa-894	126	1	the	the	DET
ajfa-894	126	2	university	university	NOUN
ajfa-894	126	3	went	go	VERB
ajfa-894	126	4	further	far	ADV
ajfa-894	126	5	and	and	CCONJ
ajfa-894	126	6	is	be	AUX
ajfa-894	126	7	working	work	VERB
ajfa-894	126	8	on	on	ADP
ajfa-894	126	9	strategy	strategy	NOUN
ajfa-894	126	10	for	for	ADP
ajfa-894	126	11	e	e	NOUN
ajfa-894	126	12	-	-	NOUN
ajfa-894	126	13	learning	learning	NOUN
ajfa-894	126	14	which	which	PRON
ajfa-894	126	15	will	will	AUX
ajfa-894	126	16	be	be	AUX
ajfa-894	126	17	a	a	DET
ajfa-894	126	18	great	great	ADJ
ajfa-894	126	19	driver	driver	NOUN
ajfa-894	126	20	in	in	ADP
ajfa-894	126	21	the	the	DET
ajfa-894	126	22	area	area	NOUN
ajfa-894	126	23	of	of	ADP
ajfa-894	126	24	e	e	NOUN
ajfa-894	126	25	-	-	NOUN
ajfa-894	126	26	learning	learning	NOUN
ajfa-894	126	27	.	.	PUNCT
ajfa-894	127	1	there	there	PRON
ajfa-894	127	2	are	be	VERB
ajfa-894	127	3	a	a	DET
ajfa-894	127	4	number	number	NOUN
ajfa-894	127	5	of	of	ADP
ajfa-894	127	6	institutions	institution	NOUN
ajfa-894	127	7	which	which	PRON
ajfa-894	127	8	have	have	AUX
ajfa-894	127	9	adopted	adopt	VERB
ajfa-894	127	10	e	e	NOUN
ajfa-894	127	11	-	-	NOUN
ajfa-894	127	12	learning	learning	NOUN
ajfa-894	127	13	,	,	PUNCT
ajfa-894	127	14	for	for	ADP
ajfa-894	127	15	example	example	NOUN
ajfa-894	127	16	bocodol	bocodol	NOUN
ajfa-894	127	17	,	,	PUNCT
ajfa-894	127	18	niit	niit	PROPN
ajfa-894	127	19	and	and	CCONJ
ajfa-894	127	20	others	other	NOUN
ajfa-894	127	21	.	.	PUNCT
ajfa-894	128	1	6.4	6.4	NUM
ajfa-894	128	2	e	e	NOUN
ajfa-894	128	3	-	-	NOUN
ajfa-894	128	4	business	business	ADJ
ajfa-894	128	5	internet	internet	NOUN
ajfa-894	128	6	access	access	NOUN
ajfa-894	128	7	and	and	CCONJ
ajfa-894	128	8	web	web	NOUN
ajfa-894	128	9	presence	presence	NOUN
ajfa-894	128	10	are	be	AUX
ajfa-894	128	11	growing	grow	VERB
ajfa-894	128	12	rapidly	rapidly	ADV
ajfa-894	128	13	in	in	ADP
ajfa-894	128	14	botswana	botswana	PROPN
ajfa-894	128	15	and	and	CCONJ
ajfa-894	128	16	this	this	PRON
ajfa-894	128	17	say	say	VERB
ajfa-894	128	18	the	the	DET
ajfa-894	128	19	same	same	ADJ
ajfa-894	128	20	about	about	ADP
ajfa-894	128	21	commercial	commercial	ADJ
ajfa-894	128	22	sites	site	NOUN
ajfa-894	128	23	across	across	ADP
ajfa-894	128	24	banks	bank	NOUN
ajfa-894	128	25	,	,	PUNCT
ajfa-894	128	26	tour	tour	NOUN
ajfa-894	128	27	companies	company	NOUN
ajfa-894	128	28	,	,	PUNCT
ajfa-894	128	29	insurance	insurance	NOUN
ajfa-894	128	30	firms	firm	NOUN
ajfa-894	128	31	,	,	PUNCT
ajfa-894	128	32	airlines	airline	NOUN
ajfa-894	128	33	and	and	CCONJ
ajfa-894	128	34	others	other	NOUN
ajfa-894	128	35	.	.	PUNCT
ajfa-894	129	1	most	most	ADJ
ajfa-894	129	2	businesses	business	NOUN
ajfa-894	129	3	are	be	AUX
ajfa-894	129	4	providing	provide	VERB
ajfa-894	129	5	their	their	PRON
ajfa-894	129	6	employees	employee	NOUN
ajfa-894	129	7	with	with	ADP
ajfa-894	129	8	internet	internet	NOUN
ajfa-894	129	9	and	and	CCONJ
ajfa-894	129	10	email	email	NOUN
ajfa-894	129	11	access	access	NOUN
ajfa-894	129	12	at	at	ADP
ajfa-894	129	13	their	their	PRON
ajfa-894	129	14	desks	desk	NOUN
ajfa-894	129	15	,	,	PUNCT
ajfa-894	129	16	homes	home	NOUN
ajfa-894	129	17	and	and	CCONJ
ajfa-894	129	18	mobile	mobile	ADJ
ajfa-894	129	19	devices	device	NOUN
ajfa-894	129	20	.	.	PUNCT
ajfa-894	130	1	a	a	DET
ajfa-894	130	2	lot	lot	NOUN
ajfa-894	130	3	of	of	ADP
ajfa-894	130	4	e	e	NOUN
ajfa-894	130	5	-	-	NOUN
ajfa-894	130	6	business	business	NOUN
ajfa-894	130	7	in	in	ADP
ajfa-894	130	8	botswana	botswana	PROPN
ajfa-894	130	9	involves	involve	VERB
ajfa-894	130	10	the	the	DET
ajfa-894	130	11	banking	banking	NOUN
ajfa-894	130	12	industry	industry	NOUN
ajfa-894	130	13	.	.	PUNCT
ajfa-894	131	1	majority	majority	NOUN
ajfa-894	131	2	of	of	ADP
ajfa-894	131	3	banks	bank	NOUN
ajfa-894	131	4	in	in	ADP
ajfa-894	131	5	botswana	botswana	PROPN
ajfa-894	131	6	see	see	VERB
ajfa-894	131	7	e	e	NOUN
ajfa-894	131	8	-	-	NOUN
ajfa-894	131	9	business	business	NOUN
ajfa-894	131	10	as	as	ADP
ajfa-894	131	11	an	an	DET
ajfa-894	131	12	opportunity	opportunity	NOUN
ajfa-894	131	13	and	and	CCONJ
ajfa-894	131	14	competitive	competitive	ADJ
ajfa-894	131	15	edge.fnb	edge.fnb	NOUN
ajfa-894	131	16	in	in	ADP
ajfa-894	131	17	botswana	botswana	PROPN
ajfa-894	131	18	was	be	AUX
ajfa-894	131	19	the	the	DET
ajfa-894	131	20	first	first	ADJ
ajfa-894	131	21	to	to	PART
ajfa-894	131	22	launch	launch	VERB
ajfa-894	131	23	mobile	mobile	ADJ
ajfa-894	131	24	and	and	CCONJ
ajfa-894	131	25	internet	internet	NOUN
ajfa-894	131	26	banking	banking	NOUN
ajfa-894	131	27	and	and	CCONJ
ajfa-894	131	28	banks	bank	NOUN
ajfa-894	131	29	such	such	ADJ
ajfa-894	131	30	as	as	ADP
ajfa-894	131	31	barclays	barclay	NOUN
ajfa-894	131	32	followed(monitor	followed(monitor	PROPN
ajfa-894	131	33	2010).banks	2010).bank	NOUN
ajfa-894	131	34	generally	generally	ADV
ajfa-894	131	35	offer	offer	VERB
ajfa-894	131	36	the	the	DET
ajfa-894	131	37	following	follow	VERB
ajfa-894	131	38	e	e	NOUN
ajfa-894	131	39	-	-	NOUN
ajfa-894	131	40	services	service	NOUN
ajfa-894	131	41	;	;	PUNCT
ajfa-894	131	42	electronic	electronic	ADJ
ajfa-894	131	43	fund	fund	NOUN
ajfa-894	131	44	transfer(eft),electronic	transfer(eft),electronic	ADJ
ajfa-894	131	45	banking	banking	NOUN
ajfa-894	131	46	(	(	PUNCT
ajfa-894	131	47	ebk),automatic	ebk),automatic	PROPN
ajfa-894	131	48	bank	bank	NOUN
ajfa-894	131	49	teller	teller	NOUN
ajfa-894	131	50	(	(	PUNCT
ajfa-894	131	51	atm	atm	PROPN
ajfa-894	131	52	)	)	PUNCT
ajfa-894	131	53	and	and	CCONJ
ajfa-894	131	54	others	other	NOUN
ajfa-894	131	55	.	.	PUNCT
ajfa-894	132	1	other	other	ADJ
ajfa-894	132	2	businesses	business	NOUN
ajfa-894	132	3	too	too	ADV
ajfa-894	132	4	,	,	PUNCT
ajfa-894	132	5	have	have	AUX
ajfa-894	132	6	adopted	adopt	VERB
ajfa-894	132	7	e	e	NOUN
ajfa-894	132	8	-	-	NOUN
ajfa-894	132	9	business	business	NOUN
ajfa-894	132	10	.	.	PUNCT
ajfa-894	133	1	businesses	business	NOUN
ajfa-894	133	2	the	the	DET
ajfa-894	133	3	world	world	NOUN
ajfa-894	133	4	over	over	ADV
ajfa-894	133	5	are	be	AUX
ajfa-894	133	6	practicing	practice	VERB
ajfa-894	133	7	different	different	ADJ
ajfa-894	133	8	forms	form	NOUN
ajfa-894	133	9	of	of	ADP
ajfa-894	133	10	e	e	NOUN
ajfa-894	133	11	-	-	NOUN
ajfa-894	133	12	business	business	NOUN
ajfa-894	133	13	like	like	ADP
ajfa-894	133	14	electronic	electronic	ADJ
ajfa-894	133	15	data	datum	NOUN
ajfa-894	133	16	interchange(edi),electronic	interchange(edi),electronic	ADJ
ajfa-894	133	17	advertising	advertising	NOUN
ajfa-894	133	18	,	,	PUNCT
ajfa-894	133	19	electronic	electronic	ADJ
ajfa-894	133	20	consulting	consulting	NOUN
ajfa-894	133	21	,	,	PUNCT
ajfa-894	133	22	electronic	electronic	ADJ
ajfa-894	133	23	mail	mail	NOUN
ajfa-894	133	24	,	,	PUNCT
ajfa-894	133	25	electronic	electronic	ADJ
ajfa-894	133	26	research	research	NOUN
ajfa-894	133	27	,	,	PUNCT
ajfa-894	133	28	electronic	electronic	ADJ
ajfa-894	133	29	conferencing	conferencing	NOUN
ajfa-894	133	30	,	,	PUNCT
ajfa-894	133	31	computerized	computerize	VERB
ajfa-894	133	32	inventory	inventory	NOUN
ajfa-894	133	33	system(cis	system(cis	NOUN
ajfa-894	133	34	)	)	PUNCT
ajfa-894	133	35	,	,	PUNCT
ajfa-894	133	36	electronic	electronic	ADJ
ajfa-894	133	37	order	order	NOUN
ajfa-894	133	38	processing(eop	processing(eop	NOUN
ajfa-894	133	39	)	)	PUNCT
ajfa-894	133	40	and	and	CCONJ
ajfa-894	133	41	others	other	NOUN
ajfa-894	133	42	.	.	PUNCT
ajfa-894	134	1	there	there	PRON
ajfa-894	134	2	is	be	VERB
ajfa-894	134	3	also	also	ADV
ajfa-894	134	4	a	a	DET
ajfa-894	134	5	lot	lot	NOUN
ajfa-894	134	6	of	of	ADP
ajfa-894	134	7	international	international	ADJ
ajfa-894	134	8	trade	trade	NOUN
ajfa-894	134	9	due	due	ADP
ajfa-894	134	10	to	to	ADP
ajfa-894	134	11	globalization	globalization	NOUN
ajfa-894	134	12	thus	thus	ADV
ajfa-894	134	13	a	a	DET
ajfa-894	134	14	lot	lot	NOUN
ajfa-894	134	15	of	of	ADP
ajfa-894	134	16	online	online	ADJ
ajfa-894	134	17	transactions	transaction	NOUN
ajfa-894	134	18	.	.	PUNCT
ajfa-894	135	1	7	7	X
ajfa-894	135	2	.	.	X
ajfa-894	135	3	challenges	challenge	NOUN
ajfa-894	135	4	it	it	PRON
ajfa-894	135	5	auditing	audit	VERB
ajfa-894	135	6	is	be	AUX
ajfa-894	135	7	faced	face	VERB
ajfa-894	135	8	with	with	ADP
ajfa-894	135	9	many	many	ADJ
ajfa-894	135	10	challenges	challenge	NOUN
ajfa-894	135	11	,	,	PUNCT
ajfa-894	135	12	such	such	ADJ
ajfa-894	135	13	as	as	ADP
ajfa-894	135	14	human	human	ADJ
ajfa-894	135	15	capital	capital	NOUN
ajfa-894	135	16	,	,	PUNCT
ajfa-894	135	17	policy	policy	NOUN
ajfa-894	135	18	,	,	PUNCT
ajfa-894	135	19	education	education	NOUN
ajfa-894	135	20	and	and	CCONJ
ajfa-894	135	21	others	other	NOUN
ajfa-894	135	22	.	.	PUNCT
ajfa-894	136	1	the	the	DET
ajfa-894	136	2	starting	starting	NOUN
ajfa-894	136	3	point	point	NOUN
ajfa-894	136	4	is	be	AUX
ajfa-894	136	5	who	who	PRON
ajfa-894	136	6	is	be	AUX
ajfa-894	136	7	to	to	PART
ajfa-894	136	8	do	do	VERB
ajfa-894	136	9	it	it	PRON
ajfa-894	136	10	audit	audit	VERB
ajfa-894	136	11	?	?	PUNCT
ajfa-894	137	1	the	the	DET
ajfa-894	137	2	public	public	NOUN
ajfa-894	137	3	expects	expect	VERB
ajfa-894	137	4	finance	finance	NOUN
ajfa-894	137	5	auditors	auditor	NOUN
ajfa-894	137	6	to	to	PART
ajfa-894	137	7	undertake	undertake	VERB
ajfa-894	137	8	it	it	PRON
ajfa-894	137	9	audit	audit	NOUN
ajfa-894	137	10	.	.	PUNCT
ajfa-894	138	1	certified	certify	VERB
ajfa-894	138	2	public	public	ADJ
ajfa-894	138	3	accountants	accountant	NOUN
ajfa-894	138	4	are	be	AUX
ajfa-894	138	5	increasingly	increasingly	ADV
ajfa-894	138	6	being	be	AUX
ajfa-894	138	7	asked	ask	VERB
ajfa-894	138	8	to	to	PART
ajfa-894	138	9	solve	solve	VERB
ajfa-894	138	10	information	information	NOUN
ajfa-894	138	11	technology	technology	NOUN
ajfa-894	138	12	problems	problem	NOUN
ajfa-894	138	13	for	for	ADP
ajfa-894	138	14	clients	client	NOUN
ajfa-894	138	15	and	and	CCONJ
ajfa-894	138	16	prospective	prospective	ADJ
ajfa-894	138	17	clients	client	NOUN
ajfa-894	138	18	,	,	PUNCT
ajfa-894	138	19	according	accord	VERB
ajfa-894	138	20	to	to	ADP
ajfa-894	138	21	the	the	DET
ajfa-894	138	22	2010	2010	NUM
ajfa-894	138	23	top	top	ADJ
ajfa-894	138	24	technology	technology	NOUN
ajfa-894	138	25	initiatives	initiative	NOUN
ajfa-894	138	26	survey	survey	NOUN
ajfa-894	138	27	by	by	ADP
ajfa-894	138	28	the	the	DET
ajfa-894	138	29	american	american	PROPN
ajfa-894	138	30	institute	institute	PROPN
ajfa-894	138	31	of	of	ADP
ajfa-894	138	32	certified	certify	VERB
ajfa-894	138	33	public	public	ADJ
ajfa-894	138	34	accountants	accountant	NOUN
ajfa-894	138	35	.	.	PUNCT
ajfa-894	139	1	even	even	ADV
ajfa-894	139	2	within	within	ADP
ajfa-894	139	3	the	the	DET
ajfa-894	139	4	audit	audit	NOUN
ajfa-894	139	5	profession	profession	NOUN
ajfa-894	139	6	,	,	PUNCT
ajfa-894	139	7	the	the	DET
ajfa-894	139	8	challenge	challenge	NOUN
ajfa-894	139	9	is	be	AUX
ajfa-894	139	10	huge	huge	ADJ
ajfa-894	139	11	as	as	ADP
ajfa-894	139	12	to	to	ADP
ajfa-894	139	13	who	who	PRON
ajfa-894	139	14	owns	own	VERB
ajfa-894	139	15	it	it	PRON
ajfa-894	139	16	auditing	auditing	NOUN
ajfa-894	139	17	and	and	CCONJ
ajfa-894	139	18	line	line	NOUN
ajfa-894	139	19	of	of	ADP
ajfa-894	139	20	asian	asian	ADJ
ajfa-894	139	21	journal	journal	NOUN
ajfa-894	139	22	of	of	ADP
ajfa-894	139	23	finance	finance	PROPN
ajfa-894	139	24	&	&	CCONJ
ajfa-894	139	25	accounting	accounting	PROPN
ajfa-894	139	26	issn	issn	PROPN
ajfa-894	139	27	1946	1946	NUM
ajfa-894	139	28	-	-	PUNCT
ajfa-894	139	29	052x	052x	NOUN
ajfa-894	139	30	2011	2011	NUM
ajfa-894	139	31	,	,	PUNCT
ajfa-894	139	32	vol	vol	NOUN
ajfa-894	139	33	.	.	PROPN
ajfa-894	140	1	3	3	NUM
ajfa-894	140	2	,	,	PUNCT
ajfa-894	140	3	no	no	INTJ
ajfa-894	140	4	.	.	NOUN
ajfa-894	140	5	1	1	NUM
ajfa-894	140	6	:	:	PUNCT
ajfa-894	140	7	e8	e8	VERB
ajfa-894	140	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-894	140	9	133	133	NUM
ajfa-894	140	10	management	management	NOUN
ajfa-894	140	11	.	.	PUNCT
ajfa-894	141	1	it	it	PRON
ajfa-894	141	2	and	and	CCONJ
ajfa-894	141	3	finance	finance	NOUN
ajfa-894	141	4	auditors	auditor	NOUN
ajfa-894	141	5	each	each	PRON
ajfa-894	141	6	feel	feel	VERB
ajfa-894	141	7	they	they	PRON
ajfa-894	141	8	should	should	AUX
ajfa-894	141	9	own	own	VERB
ajfa-894	141	10	the	the	DET
ajfa-894	141	11	new	new	ADJ
ajfa-894	141	12	specialism	specialism	NOUN
ajfa-894	141	13	of	of	ADP
ajfa-894	141	14	auditing	auditing	NOUN
ajfa-894	141	15	.	.	PUNCT
ajfa-894	142	1	the	the	DET
ajfa-894	142	2	line	line	NOUN
ajfa-894	142	3	of	of	ADP
ajfa-894	142	4	management	management	NOUN
ajfa-894	142	5	is	be	AUX
ajfa-894	142	6	another	another	DET
ajfa-894	142	7	burning	burn	VERB
ajfa-894	142	8	issue	issue	NOUN
ajfa-894	142	9	,	,	PUNCT
ajfa-894	142	10	finance	finance	NOUN
ajfa-894	142	11	managers	manager	NOUN
ajfa-894	142	12	feel	feel	VERB
ajfa-894	142	13	the	the	DET
ajfa-894	142	14	reporting	reporting	NOUN
ajfa-894	142	15	should	should	AUX
ajfa-894	142	16	be	be	AUX
ajfa-894	142	17	with	with	ADP
ajfa-894	142	18	them	they	PRON
ajfa-894	142	19	while	while	SCONJ
ajfa-894	142	20	it	it	PRON
ajfa-894	142	21	managers	manager	NOUN
ajfa-894	142	22	feel	feel	VERB
ajfa-894	142	23	otherwise	otherwise	ADV
ajfa-894	142	24	.	.	PUNCT
ajfa-894	143	1	both	both	DET
ajfa-894	143	2	groups	group	NOUN
ajfa-894	143	3	overwhelmingly	overwhelmingly	ADV
ajfa-894	143	4	agree	agree	VERB
ajfa-894	143	5	that	that	PRON
ajfa-894	143	6	is	be	AUX
ajfa-894	143	7	audit	audit	NOUN
ajfa-894	143	8	is	be	AUX
ajfa-894	143	9	becoming	become	VERB
ajfa-894	143	10	more	more	ADV
ajfa-894	143	11	important	important	ADJ
ajfa-894	143	12	.	.	PUNCT
ajfa-894	144	1	however	however	ADV
ajfa-894	144	2	,	,	PUNCT
ajfa-894	144	3	financial	financial	ADJ
ajfa-894	144	4	auditors	auditor	NOUN
ajfa-894	144	5	describe	describe	VERB
ajfa-894	144	6	the	the	DET
ajfa-894	144	7	current	current	ADJ
ajfa-894	144	8	and	and	CCONJ
ajfa-894	144	9	future	future	ADJ
ajfa-894	144	10	relationship	relationship	NOUN
ajfa-894	144	11	between	between	ADP
ajfa-894	144	12	the	the	DET
ajfa-894	144	13	two	two	NUM
ajfa-894	144	14	practices	practice	NOUN
ajfa-894	144	15	differently	differently	ADV
ajfa-894	144	16	.	.	PUNCT
ajfa-894	145	1	financial	financial	ADJ
ajfa-894	145	2	auditors	auditor	NOUN
ajfa-894	145	3	are	be	AUX
ajfa-894	145	4	more	more	ADV
ajfa-894	145	5	likely	likely	ADJ
ajfa-894	145	6	to	to	PART
ajfa-894	145	7	indicate	indicate	VERB
ajfa-894	145	8	that	that	SCONJ
ajfa-894	145	9	the	the	DET
ajfa-894	145	10	financial	financial	ADJ
ajfa-894	145	11	audit	audit	NOUN
ajfa-894	145	12	will	will	AUX
ajfa-894	145	13	continue	continue	VERB
ajfa-894	145	14	to	to	PART
ajfa-894	145	15	dominate	dominate	VERB
ajfa-894	145	16	the	the	PRON
ajfa-894	145	17	is	be	AUX
ajfa-894	145	18	audit	audit	NOUN
ajfa-894	145	19	.	.	PUNCT
ajfa-894	146	1	is	be	AUX
ajfa-894	146	2	auditors	auditor	NOUN
ajfa-894	146	3	see	see	VERB
ajfa-894	146	4	a	a	DET
ajfa-894	146	5	growing	growing	NOUN
ajfa-894	146	6	is	be	AUX
ajfa-894	146	7	dominance	dominance	NOUN
ajfa-894	146	8	over	over	ADP
ajfa-894	146	9	the	the	DET
ajfa-894	146	10	financial	financial	ADJ
ajfa-894	146	11	audit	audit	NOUN
ajfa-894	146	12	(	(	PUNCT
ajfa-894	146	13	vendrzyk	vendrzyk	PROPN
ajfa-894	146	14	&	&	CCONJ
ajfa-894	146	15	bagranoff	bagranoff	NOUN
ajfa-894	146	16	,	,	PUNCT
ajfa-894	146	17	2003	2003	NUM
ajfa-894	146	18	)	)	PUNCT
ajfa-894	146	19	.	.	PUNCT
ajfa-894	147	1	during	during	ADP
ajfa-894	147	2	the	the	DET
ajfa-894	147	3	past	past	ADJ
ajfa-894	147	4	decade	decade	NOUN
ajfa-894	147	5	,	,	PUNCT
ajfa-894	147	6	is	be	AUX
ajfa-894	147	7	audit	audit	NOUN
ajfa-894	147	8	has	have	AUX
ajfa-894	147	9	changed	change	VERB
ajfa-894	147	10	from	from	ADP
ajfa-894	147	11	being	be	AUX
ajfa-894	147	12	a	a	DET
ajfa-894	147	13	small	small	ADJ
ajfa-894	147	14	support	support	NOUN
ajfa-894	147	15	piece	piece	NOUN
ajfa-894	147	16	of	of	ADP
ajfa-894	147	17	the	the	DET
ajfa-894	147	18	financial	financial	ADJ
ajfa-894	147	19	audit	audit	NOUN
ajfa-894	147	20	to	to	ADP
ajfa-894	147	21	being	be	AUX
ajfa-894	147	22	a	a	DET
ajfa-894	147	23	driving	drive	VERB
ajfa-894	147	24	force	force	NOUN
ajfa-894	147	25	in	in	ADP
ajfa-894	147	26	the	the	DET
ajfa-894	147	27	overall	overall	ADJ
ajfa-894	147	28	public	public	ADJ
ajfa-894	147	29	audit	audit	NOUN
ajfa-894	147	30	(	(	PUNCT
ajfa-894	147	31	bagranoff	bagranoff	NOUN
ajfa-894	147	32	&	&	CCONJ
ajfa-894	147	33	vendrzyk	vendrzyk	ADJ
ajfa-894	147	34	,	,	PUNCT
ajfa-894	147	35	2000	2000	NUM
ajfa-894	147	36	)	)	PUNCT
ajfa-894	147	37	.	.	PUNCT
ajfa-894	148	1	since	since	SCONJ
ajfa-894	148	2	it	it	PRON
ajfa-894	148	3	auditing	auditing	NOUN
ajfa-894	148	4	is	be	AUX
ajfa-894	148	5	new	new	ADJ
ajfa-894	148	6	in	in	ADP
ajfa-894	148	7	botswana	botswana	PROPN
ajfa-894	148	8	and	and	CCONJ
ajfa-894	148	9	elsewhere	elsewhere	ADV
ajfa-894	148	10	in	in	ADP
ajfa-894	148	11	africa	africa	PROPN
ajfa-894	148	12	,	,	PUNCT
ajfa-894	148	13	there	there	PRON
ajfa-894	148	14	is	be	VERB
ajfa-894	148	15	still	still	ADV
ajfa-894	148	16	a	a	DET
ajfa-894	148	17	vacuum	vacuum	NOUN
ajfa-894	148	18	in	in	ADP
ajfa-894	148	19	terms	term	NOUN
ajfa-894	148	20	of	of	ADP
ajfa-894	148	21	professional	professional	ADJ
ajfa-894	148	22	and	and	CCONJ
ajfa-894	148	23	tertiary	tertiary	ADJ
ajfa-894	148	24	education	education	NOUN
ajfa-894	148	25	.	.	PUNCT
ajfa-894	149	1	there	there	PRON
ajfa-894	149	2	are	be	VERB
ajfa-894	149	3	professional	professional	ADJ
ajfa-894	149	4	courses	course	NOUN
ajfa-894	149	5	such	such	ADJ
ajfa-894	149	6	as	as	ADP
ajfa-894	149	7	cisa	cisa	NOUN
ajfa-894	149	8	and	and	CCONJ
ajfa-894	149	9	cism	cism	NOUN
ajfa-894	149	10	which	which	PRON
ajfa-894	149	11	are	be	AUX
ajfa-894	149	12	common	common	ADJ
ajfa-894	149	13	and	and	CCONJ
ajfa-894	149	14	available	available	ADJ
ajfa-894	149	15	at	at	ADP
ajfa-894	149	16	different	different	ADJ
ajfa-894	149	17	learning	learning	NOUN
ajfa-894	149	18	institutions	institution	NOUN
ajfa-894	149	19	but	but	CCONJ
ajfa-894	149	20	in	in	ADP
ajfa-894	149	21	botswana	botswana	PROPN
ajfa-894	149	22	the	the	DET
ajfa-894	149	23	opposite	opposite	ADJ
ajfa-894	149	24	is	be	AUX
ajfa-894	149	25	true	true	ADJ
ajfa-894	149	26	thus	thus	ADV
ajfa-894	149	27	a	a	DET
ajfa-894	149	28	major	major	ADJ
ajfa-894	149	29	challenge	challenge	NOUN
ajfa-894	149	30	.	.	PUNCT
ajfa-894	150	1	tertiary	tertiary	ADJ
ajfa-894	150	2	institutions	institution	NOUN
ajfa-894	150	3	in	in	ADP
ajfa-894	150	4	botswana	botswana	PROPN
ajfa-894	150	5	do	do	AUX
ajfa-894	150	6	not	not	PART
ajfa-894	150	7	have	have	VERB
ajfa-894	150	8	a	a	DET
ajfa-894	150	9	well	well	ADV
ajfa-894	150	10	structured	structured	ADJ
ajfa-894	150	11	programme	programme	NOUN
ajfa-894	150	12	,	,	PUNCT
ajfa-894	150	13	at	at	ADP
ajfa-894	150	14	certificate	certificate	NOUN
ajfa-894	150	15	or	or	CCONJ
ajfa-894	150	16	degree	degree	NOUN
ajfa-894	150	17	level	level	NOUN
ajfa-894	150	18	or	or	CCONJ
ajfa-894	150	19	even	even	ADV
ajfa-894	150	20	a	a	DET
ajfa-894	150	21	specialization	specialization	NOUN
ajfa-894	150	22	in	in	ADP
ajfa-894	150	23	it	it	PRON
ajfa-894	150	24	auditing	audit	VERB
ajfa-894	150	25	.	.	PUNCT
ajfa-894	151	1	it	it	PRON
ajfa-894	151	2	auditing	audit	VERB
ajfa-894	151	3	as	as	ADP
ajfa-894	151	4	area	area	NOUN
ajfa-894	151	5	of	of	ADP
ajfa-894	151	6	research	research	NOUN
ajfa-894	151	7	is	be	AUX
ajfa-894	151	8	still	still	ADV
ajfa-894	151	9	an	an	DET
ajfa-894	151	10	untapped	untapped	NOUN
ajfa-894	151	11	in	in	ADP
ajfa-894	151	12	botswana	botswana	PROPN
ajfa-894	151	13	.	.	PUNCT
ajfa-894	152	1	this	this	PRON
ajfa-894	152	2	is	be	AUX
ajfa-894	152	3	another	another	DET
ajfa-894	152	4	challenge	challenge	NOUN
ajfa-894	152	5	;	;	PUNCT
ajfa-894	152	6	there	there	PRON
ajfa-894	152	7	is	be	VERB
ajfa-894	152	8	no	no	DET
ajfa-894	152	9	literature	literature	NOUN
ajfa-894	152	10	either	either	CCONJ
ajfa-894	152	11	scholarly	scholarly	ADJ
ajfa-894	152	12	or	or	CCONJ
ajfa-894	152	13	otherwise	otherwise	ADV
ajfa-894	152	14	on	on	ADP
ajfa-894	152	15	this	this	DET
ajfa-894	152	16	topic	topic	NOUN
ajfa-894	152	17	.	.	PUNCT
ajfa-894	153	1	this	this	PRON
ajfa-894	153	2	is	be	AUX
ajfa-894	153	3	a	a	DET
ajfa-894	153	4	major	major	ADJ
ajfa-894	153	5	setback	setback	NOUN
ajfa-894	153	6	contributing	contribute	VERB
ajfa-894	153	7	to	to	ADP
ajfa-894	153	8	the	the	DET
ajfa-894	153	9	slow	slow	ADJ
ajfa-894	153	10	growth	growth	NOUN
ajfa-894	153	11	of	of	ADP
ajfa-894	153	12	this	this	DET
ajfa-894	153	13	discipline	discipline	NOUN
ajfa-894	153	14	.	.	PUNCT
ajfa-894	154	1	areas	area	NOUN
ajfa-894	154	2	of	of	ADP
ajfa-894	154	3	specialization	specialization	NOUN
ajfa-894	154	4	such	such	ADJ
ajfa-894	154	5	as	as	ADP
ajfa-894	154	6	purchasing	purchasing	NOUN
ajfa-894	154	7	and	and	CCONJ
ajfa-894	154	8	supply	supply	NOUN
ajfa-894	154	9	,	,	PUNCT
ajfa-894	154	10	ccna	ccna	PROPN
ajfa-894	154	11	,	,	PUNCT
ajfa-894	154	12	mcse	mcse	PROPN
ajfa-894	154	13	and	and	CCONJ
ajfa-894	154	14	others	other	NOUN
ajfa-894	154	15	were	be	AUX
ajfa-894	154	16	quick	quick	ADJ
ajfa-894	154	17	to	to	PART
ajfa-894	154	18	break	break	VERB
ajfa-894	154	19	into	into	ADP
ajfa-894	154	20	the	the	DET
ajfa-894	154	21	market	market	NOUN
ajfa-894	154	22	but	but	CCONJ
ajfa-894	154	23	it	it	PRON
ajfa-894	154	24	auditing	auditing	NOUN
ajfa-894	154	25	is	be	AUX
ajfa-894	154	26	still	still	ADV
ajfa-894	154	27	struggling	struggle	VERB
ajfa-894	154	28	.	.	PUNCT
ajfa-894	155	1	companies	company	NOUN
ajfa-894	155	2	are	be	AUX
ajfa-894	155	3	still	still	ADV
ajfa-894	155	4	reluctant	reluctant	ADJ
ajfa-894	155	5	or	or	CCONJ
ajfa-894	155	6	have	have	AUX
ajfa-894	155	7	not	not	PART
ajfa-894	155	8	been	be	AUX
ajfa-894	155	9	convinced	convince	VERB
ajfa-894	155	10	by	by	ADP
ajfa-894	155	11	it	it	PRON
ajfa-894	155	12	auditing	audit	VERB
ajfa-894	155	13	.	.	PUNCT
ajfa-894	156	1	the	the	DET
ajfa-894	156	2	low	low	ADJ
ajfa-894	156	3	level	level	NOUN
ajfa-894	156	4	of	of	ADP
ajfa-894	156	5	adoption	adoption	NOUN
ajfa-894	156	6	is	be	AUX
ajfa-894	156	7	seen	see	VERB
ajfa-894	156	8	somehow	somehow	ADV
ajfa-894	156	9	with	with	ADP
ajfa-894	156	10	students	student	NOUN
ajfa-894	156	11	too	too	ADV
ajfa-894	156	12	.	.	PUNCT
ajfa-894	157	1	students	student	NOUN
ajfa-894	157	2	,	,	PUNCT
ajfa-894	157	3	however	however	ADV
ajfa-894	157	4	,	,	PUNCT
ajfa-894	157	5	were	be	AUX
ajfa-894	157	6	ambivalent	ambivalent	ADJ
ajfa-894	157	7	in	in	ADP
ajfa-894	157	8	their	their	PRON
ajfa-894	157	9	opinions	opinion	NOUN
ajfa-894	157	10	concerning	concern	VERB
ajfa-894	157	11	two	two	NUM
ajfa-894	157	12	aspects	aspect	NOUN
ajfa-894	157	13	of	of	ADP
ajfa-894	157	14	a	a	DET
ajfa-894	157	15	career	career	NOUN
ajfa-894	157	16	in	in	ADP
ajfa-894	157	17	auditing	auditing	NOUN
ajfa-894	157	18	.	.	PUNCT
ajfa-894	158	1	these	these	PRON
ajfa-894	158	2	were	be	AUX
ajfa-894	158	3	reflected	reflect	VERB
ajfa-894	158	4	in	in	ADP
ajfa-894	158	5	their	their	PRON
ajfa-894	158	6	responses	response	NOUN
ajfa-894	158	7	to	to	ADP
ajfa-894	158	8	statements	statement	NOUN
ajfa-894	158	9	concerning	concern	VERB
ajfa-894	158	10	whether	whether	SCONJ
ajfa-894	158	11	or	or	CCONJ
ajfa-894	158	12	not	not	PART
ajfa-894	158	13	they	they	PRON
ajfa-894	158	14	would	would	AUX
ajfa-894	158	15	like	like	VERB
ajfa-894	158	16	the	the	DET
ajfa-894	158	17	life	life	NOUN
ajfa-894	158	18	beyond	beyond	ADP
ajfa-894	158	19	the	the	DET
ajfa-894	158	20	job	job	NOUN
ajfa-894	158	21	and	and	CCONJ
ajfa-894	158	22	the	the	DET
ajfa-894	158	23	perceived	perceive	VERB
ajfa-894	158	24	time	time	NOUN
ajfa-894	158	25	and	and	CCONJ
ajfa-894	158	26	effort	effort	NOUN
ajfa-894	158	27	needed	need	VERB
ajfa-894	158	28	to	to	PART
ajfa-894	158	29	prepare	prepare	VERB
ajfa-894	158	30	for	for	ADP
ajfa-894	158	31	an	an	DET
ajfa-894	158	32	occupation	occupation	NOUN
ajfa-894	158	33	in	in	ADP
ajfa-894	158	34	this	this	DET
ajfa-894	158	35	field	field	NOUN
ajfa-894	158	36	(	(	PUNCT
ajfa-894	158	37	yavas	yavas	PROPN
ajfa-894	158	38	&	&	CCONJ
ajfa-894	158	39	arsan,1996	arsan,1996	PROPN
ajfa-894	158	40	)	)	PUNCT
ajfa-894	158	41	.	.	PUNCT
ajfa-894	159	1	technology	technology	NOUN
ajfa-894	159	2	assumes	assume	VERB
ajfa-894	159	3	the	the	DET
ajfa-894	159	4	role	role	NOUN
ajfa-894	159	5	of	of	ADP
ajfa-894	159	6	a	a	DET
ajfa-894	159	7	double	double	ADJ
ajfa-894	159	8	sided	sided	ADJ
ajfa-894	159	9	sword	sword	NOUN
ajfa-894	159	10	when	when	SCONJ
ajfa-894	159	11	dealing	deal	VERB
ajfa-894	159	12	with	with	ADP
ajfa-894	159	13	issues	issue	NOUN
ajfa-894	159	14	of	of	ADP
ajfa-894	159	15	it	it	PRON
ajfa-894	159	16	auditing	audit	VERB
ajfa-894	159	17	,	,	PUNCT
ajfa-894	159	18	challenge	challenge	NOUN
ajfa-894	159	19	and	and	CCONJ
ajfa-894	159	20	driver	driver	NOUN
ajfa-894	159	21	.	.	PUNCT
ajfa-894	160	1	it	it	PRON
ajfa-894	160	2	auditing	auditing	NOUN
ajfa-894	160	3	involves	involve	VERB
ajfa-894	160	4	a	a	DET
ajfa-894	160	5	lot	lot	NOUN
ajfa-894	160	6	of	of	ADP
ajfa-894	160	7	technology	technology	NOUN
ajfa-894	160	8	as	as	ADP
ajfa-894	160	9	enabler	enabler	NOUN
ajfa-894	160	10	.	.	PUNCT
ajfa-894	161	1	there	there	PRON
ajfa-894	161	2	are	be	VERB
ajfa-894	161	3	many	many	ADJ
ajfa-894	161	4	technologies	technology	NOUN
ajfa-894	161	5	used	use	VERB
ajfa-894	161	6	for	for	ADP
ajfa-894	161	7	finance	finance	NOUN
ajfa-894	161	8	and	and	CCONJ
ajfa-894	161	9	it	it	PRON
ajfa-894	161	10	auditing	audit	VERB
ajfa-894	161	11	,	,	PUNCT
ajfa-894	161	12	and	and	CCONJ
ajfa-894	161	13	they	they	PRON
ajfa-894	161	14	keep	keep	VERB
ajfa-894	161	15	changing	change	VERB
ajfa-894	161	16	.	.	PUNCT
ajfa-894	162	1	it	it	PRON
ajfa-894	162	2	is	be	AUX
ajfa-894	162	3	a	a	DET
ajfa-894	162	4	challenge	challenge	NOUN
ajfa-894	162	5	for	for	SCONJ
ajfa-894	162	6	it	it	PRON
ajfa-894	162	7	auditor	auditor	NOUN
ajfa-894	162	8	to	to	PART
ajfa-894	162	9	keep	keep	VERB
ajfa-894	162	10	up	up	ADP
ajfa-894	162	11	with	with	ADP
ajfa-894	162	12	the	the	DET
ajfa-894	162	13	changing	change	VERB
ajfa-894	162	14	technology	technology	NOUN
ajfa-894	162	15	.	.	PUNCT
ajfa-894	163	1	the	the	DET
ajfa-894	163	2	other	other	ADJ
ajfa-894	163	3	challenge	challenge	NOUN
ajfa-894	163	4	faced	face	VERB
ajfa-894	163	5	by	by	ADP
ajfa-894	163	6	it	it	PRON
ajfa-894	163	7	auditing	auditing	NOUN
ajfa-894	163	8	is	be	AUX
ajfa-894	163	9	perception	perception	NOUN
ajfa-894	163	10	.	.	PUNCT
ajfa-894	164	1	“	"	PUNCT
ajfa-894	164	2	when	when	SCONJ
ajfa-894	164	3	we	we	PRON
ajfa-894	164	4	start	start	VERB
ajfa-894	164	5	an	an	DET
ajfa-894	164	6	audit	audit	NOUN
ajfa-894	164	7	they	they	PRON
ajfa-894	164	8	look	look	VERB
ajfa-894	164	9	so	so	ADV
ajfa-894	164	10	unhappy	unhappy	ADJ
ajfa-894	164	11	to	to	PART
ajfa-894	164	12	see	see	VERB
ajfa-894	164	13	us	we	PRON
ajfa-894	164	14	.	.	PUNCT
ajfa-894	165	1	hey	hey	INTJ
ajfa-894	165	2	,	,	PUNCT
ajfa-894	165	3	we	we	PRON
ajfa-894	165	4	are	be	AUX
ajfa-894	165	5	doing	do	VERB
ajfa-894	165	6	our	our	PRON
ajfa-894	165	7	job	job	NOUN
ajfa-894	165	8	as	as	ADP
ajfa-894	165	9	internal	internal	ADJ
ajfa-894	165	10	auditors	auditor	NOUN
ajfa-894	165	11	;	;	PUNCT
ajfa-894	165	12	the	the	DET
ajfa-894	165	13	other	other	ADJ
ajfa-894	165	14	teams	team	NOUN
ajfa-894	165	15	do	do	AUX
ajfa-894	165	16	not	not	PART
ajfa-894	165	17	have	have	VERB
ajfa-894	165	18	any	any	DET
ajfa-894	165	19	right	right	NOUN
ajfa-894	165	20	to	to	PART
ajfa-894	165	21	treat	treat	VERB
ajfa-894	165	22	us	we	PRON
ajfa-894	165	23	badly	badly	ADV
ajfa-894	165	24	”	"	PUNCT
ajfa-894	165	25	said	say	VERB
ajfa-894	165	26	by	by	ADP
ajfa-894	165	27	ravi	ravi	NOUN
ajfa-894	165	28	an	an	DET
ajfa-894	165	29	internal	internal	ADJ
ajfa-894	165	30	audit	audit	NOUN
ajfa-894	165	31	manager	manager	NOUN
ajfa-894	165	32	.	.	PUNCT
ajfa-894	166	1	auditors	auditor	NOUN
ajfa-894	166	2	are	be	AUX
ajfa-894	166	3	perceived	perceive	VERB
ajfa-894	166	4	as	as	ADP
ajfa-894	166	5	opinionated	opinionated	ADJ
ajfa-894	166	6	,	,	PUNCT
ajfa-894	166	7	argumentative	argumentative	ADJ
ajfa-894	166	8	,	,	PUNCT
ajfa-894	166	9	autocratic	autocratic	ADJ
ajfa-894	166	10	,	,	PUNCT
ajfa-894	166	11	bureaucratic	bureaucratic	ADJ
ajfa-894	166	12	,	,	PUNCT
ajfa-894	166	13	insensitive	insensitive	ADJ
ajfa-894	166	14	,	,	PUNCT
ajfa-894	166	15	callous	callous	ADJ
ajfa-894	166	16	,	,	PUNCT
ajfa-894	166	17	political	political	ADJ
ajfa-894	166	18	,	,	PUNCT
ajfa-894	166	19	critical	critical	ADJ
ajfa-894	166	20	,	,	PUNCT
ajfa-894	166	21	impolite	impolite	ADJ
ajfa-894	166	22	,	,	PUNCT
ajfa-894	166	23	or	or	CCONJ
ajfa-894	166	24	bully	bully	NOUN
ajfa-894	166	25	.	.	PUNCT
ajfa-894	167	1	unfortunately	unfortunately	ADV
ajfa-894	167	2	,	,	PUNCT
ajfa-894	167	3	it	it	PRON
ajfa-894	167	4	auditors	auditor	NOUN
ajfa-894	167	5	are	be	AUX
ajfa-894	167	6	painted	paint	VERB
ajfa-894	167	7	with	with	ADP
ajfa-894	167	8	the	the	DET
ajfa-894	167	9	same	same	ADJ
ajfa-894	167	10	brush	brush	NOUN
ajfa-894	167	11	thus	thus	ADV
ajfa-894	167	12	a	a	DET
ajfa-894	167	13	challenge	challenge	NOUN
ajfa-894	167	14	for	for	ADP
ajfa-894	167	15	them	they	PRON
ajfa-894	167	16	.	.	PUNCT
ajfa-894	168	1	8	8	X
ajfa-894	168	2	.	.	PUNCT
ajfa-894	168	3	successes	successe	VERB
ajfa-894	168	4	the	the	DET
ajfa-894	168	5	success	success	NOUN
ajfa-894	168	6	of	of	ADP
ajfa-894	168	7	auditing	auditing	NOUN
ajfa-894	168	8	in	in	ADP
ajfa-894	168	9	botswana	botswana	PROPN
ajfa-894	168	10	is	be	AUX
ajfa-894	168	11	still	still	ADV
ajfa-894	168	12	to	to	PART
ajfa-894	168	13	be	be	AUX
ajfa-894	168	14	documented	document	VERB
ajfa-894	168	15	.this	.this	PRON
ajfa-894	168	16	is	be	AUX
ajfa-894	168	17	due	due	ADJ
ajfa-894	168	18	to	to	ADP
ajfa-894	168	19	the	the	DET
ajfa-894	168	20	fact	fact	NOUN
ajfa-894	168	21	that	that	SCONJ
ajfa-894	168	22	it	it	PRON
ajfa-894	168	23	auditing	audit	VERB
ajfa-894	168	24	is	be	AUX
ajfa-894	168	25	a	a	DET
ajfa-894	168	26	new	new	ADJ
ajfa-894	168	27	discipline	discipline	NOUN
ajfa-894	168	28	.	.	PUNCT
ajfa-894	169	1	most	most	ADJ
ajfa-894	169	2	of	of	ADP
ajfa-894	169	3	the	the	DET
ajfa-894	169	4	success	success	NOUN
ajfa-894	169	5	can	can	AUX
ajfa-894	169	6	be	be	AUX
ajfa-894	169	7	traced	trace	VERB
ajfa-894	169	8	to	to	ADP
ajfa-894	169	9	the	the	DET
ajfa-894	169	10	benefits	benefit	NOUN
ajfa-894	169	11	,	,	PUNCT
ajfa-894	169	12	most	most	ADJ
ajfa-894	169	13	companies	company	NOUN
ajfa-894	169	14	are	be	AUX
ajfa-894	169	15	enjoying	enjoy	VERB
ajfa-894	169	16	the	the	DET
ajfa-894	169	17	benefits	benefit	NOUN
ajfa-894	169	18	of	of	ADP
ajfa-894	169	19	good	good	ADJ
ajfa-894	169	20	it	it	PRON
ajfa-894	169	21	auditing	audit	VERB
ajfa-894	169	22	such	such	ADJ
ajfa-894	169	23	as	as	ADP
ajfa-894	169	24	a	a	DET
ajfa-894	169	25	good	good	ADJ
ajfa-894	169	26	system	system	NOUN
ajfa-894	169	27	which	which	PRON
ajfa-894	169	28	is	be	AUX
ajfa-894	169	29	a	a	DET
ajfa-894	169	30	product	product	NOUN
ajfa-894	169	31	of	of	ADP
ajfa-894	169	32	well	well	ADV
ajfa-894	169	33	planned	plan	VERB
ajfa-894	169	34	and	and	CCONJ
ajfa-894	169	35	audited	audit	VERB
ajfa-894	169	36	system	system	NOUN
ajfa-894	169	37	.	.	PUNCT
ajfa-894	170	1	companies	company	NOUN
ajfa-894	170	2	across	across	ADP
ajfa-894	170	3	the	the	DET
ajfa-894	170	4	world	world	NOUN
ajfa-894	170	5	have	have	AUX
ajfa-894	170	6	done	do	VERB
ajfa-894	170	7	a	a	DET
ajfa-894	170	8	lot	lot	NOUN
ajfa-894	170	9	of	of	ADP
ajfa-894	170	10	asian	asian	ADJ
ajfa-894	170	11	journal	journal	NOUN
ajfa-894	170	12	of	of	ADP
ajfa-894	170	13	finance	finance	PROPN
ajfa-894	170	14	&	&	CCONJ
ajfa-894	170	15	accounting	accounting	PROPN
ajfa-894	170	16	issn	issn	PROPN
ajfa-894	170	17	1946	1946	NUM
ajfa-894	170	18	-	-	PUNCT
ajfa-894	170	19	052x	052x	NOUN
ajfa-894	170	20	2011	2011	NUM
ajfa-894	170	21	,	,	PUNCT
ajfa-894	170	22	vol	vol	NOUN
ajfa-894	170	23	.	.	PROPN
ajfa-894	171	1	3	3	NUM
ajfa-894	171	2	,	,	PUNCT
ajfa-894	171	3	no	no	INTJ
ajfa-894	171	4	.	.	NOUN
ajfa-894	171	5	1	1	NUM
ajfa-894	171	6	:	:	PUNCT
ajfa-894	171	7	e8	e8	PROPN
ajfa-894	171	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-894	171	9	134	134	NUM
ajfa-894	171	10	it	it	PRON
ajfa-894	171	11	audits	audit	VERB
ajfa-894	171	12	and	and	CCONJ
ajfa-894	171	13	these	these	PRON
ajfa-894	171	14	have	have	AUX
ajfa-894	171	15	helped	help	VERB
ajfa-894	171	16	them	they	PRON
ajfa-894	171	17	to	to	PART
ajfa-894	171	18	exist	exist	VERB
ajfa-894	171	19	.	.	PUNCT
ajfa-894	172	1	a	a	DET
ajfa-894	172	2	number	number	NOUN
ajfa-894	172	3	of	of	ADP
ajfa-894	172	4	banks	bank	NOUN
ajfa-894	172	5	in	in	ADP
ajfa-894	172	6	botswana	botswana	PROPN
ajfa-894	172	7	have	have	AUX
ajfa-894	172	8	managed	manage	VERB
ajfa-894	172	9	to	to	PART
ajfa-894	172	10	identify	identify	VERB
ajfa-894	172	11	fraudulent	fraudulent	ADJ
ajfa-894	172	12	activities	activity	NOUN
ajfa-894	172	13	and	and	CCONJ
ajfa-894	172	14	dealt	deal	VERB
ajfa-894	172	15	with	with	ADP
ajfa-894	172	16	them	they	PRON
ajfa-894	172	17	accordingly.fnb	accordingly.fnb	X
ajfa-894	172	18	have	have	AUX
ajfa-894	172	19	put	put	VERB
ajfa-894	172	20	controls	control	NOUN
ajfa-894	172	21	in	in	ADP
ajfa-894	172	22	place	place	NOUN
ajfa-894	172	23	and	and	CCONJ
ajfa-894	172	24	in	in	ADP
ajfa-894	172	25	use	use	NOUN
ajfa-894	172	26	to	to	PART
ajfa-894	172	27	mitigate	mitigate	VERB
ajfa-894	172	28	the	the	DET
ajfa-894	172	29	risks	risk	NOUN
ajfa-894	172	30	associated	associate	VERB
ajfa-894	172	31	with	with	ADP
ajfa-894	172	32	online	online	ADJ
ajfa-894	172	33	services	service	NOUN
ajfa-894	172	34	and	and	CCONJ
ajfa-894	172	35	these	these	PRON
ajfa-894	172	36	have	have	VERB
ajfa-894	172	37	worked.(fnb	worked.(fnb	NOUN
ajfa-894	172	38	website	website	NOUN
ajfa-894	172	39	)	)	PUNCT
ajfa-894	172	40	stanbic	stanbic	PROPN
ajfa-894	172	41	bank	bank	PROPN
ajfa-894	172	42	too	too	ADV
ajfa-894	172	43	has	have	AUX
ajfa-894	172	44	upped	up	VERB
ajfa-894	172	45	its	its	PRON
ajfa-894	172	46	game	game	NOUN
ajfa-894	172	47	,	,	PUNCT
ajfa-894	172	48	they	they	PRON
ajfa-894	172	49	have	have	AUX
ajfa-894	172	50	introduced	introduce	VERB
ajfa-894	172	51	mastercard	mastercard	PROPN
ajfa-894	172	52	securecode	securecode	NOUN
ajfa-894	172	53	as	as	ADP
ajfa-894	172	54	control	control	NOUN
ajfa-894	172	55	to	to	PART
ajfa-894	172	56	improve	improve	VERB
ajfa-894	172	57	security	security	NOUN
ajfa-894	172	58	,	,	PUNCT
ajfa-894	172	59	and	and	CCONJ
ajfa-894	172	60	this	this	PRON
ajfa-894	172	61	was	be	AUX
ajfa-894	172	62	a	a	DET
ajfa-894	172	63	result	result	NOUN
ajfa-894	172	64	of	of	ADP
ajfa-894	172	65	through	through	ADP
ajfa-894	172	66	it	it	PRON
ajfa-894	172	67	auditing.(stanbic	auditing.(stanbic	DET
ajfa-894	172	68	website	website	NOUN
ajfa-894	172	69	)	)	PUNCT
ajfa-894	172	70	botswana	botswana	PROPN
ajfa-894	172	71	police	police	PROPN
ajfa-894	172	72	pr	pr	NOUN
ajfa-894	172	73	officer	officer	NOUN
ajfa-894	172	74	christopher	christopher	PROPN
ajfa-894	172	75	mbulawa	mbulawa	PROPN
ajfa-894	172	76	said	say	VERB
ajfa-894	172	77	that	that	SCONJ
ajfa-894	172	78	the	the	DET
ajfa-894	172	79	police	police	NOUN
ajfa-894	172	80	service	service	NOUN
ajfa-894	172	81	works	work	VERB
ajfa-894	172	82	with	with	ADP
ajfa-894	172	83	interpol	interpol	NOUN
ajfa-894	172	84	on	on	ADP
ajfa-894	172	85	matters	matter	NOUN
ajfa-894	172	86	of	of	ADP
ajfa-894	172	87	cross	cross	ADJ
ajfa-894	172	88	-	-	ADJ
ajfa-894	172	89	border	border	ADJ
ajfa-894	172	90	crime	crime	NOUN
ajfa-894	172	91	.	.	PUNCT
ajfa-894	173	1	"	"	PUNCT
ajfa-894	173	2	where	where	SCONJ
ajfa-894	173	3	something	something	PRON
ajfa-894	173	4	may	may	AUX
ajfa-894	173	5	be	be	AUX
ajfa-894	173	6	going	go	VERB
ajfa-894	173	7	on	on	ADP
ajfa-894	173	8	that	that	SCONJ
ajfa-894	173	9	we	we	PRON
ajfa-894	173	10	do	do	AUX
ajfa-894	173	11	not	not	PART
ajfa-894	173	12	yet	yet	ADV
ajfa-894	173	13	know	know	VERB
ajfa-894	173	14	of	of	ADP
ajfa-894	173	15	,	,	PUNCT
ajfa-894	173	16	interpol	interpol	NOUN
ajfa-894	173	17	are	be	AUX
ajfa-894	173	18	our	our	PRON
ajfa-894	173	19	eyes	eye	NOUN
ajfa-894	173	20	internationally	internationally	ADV
ajfa-894	173	21	.	.	PUNCT
ajfa-894	174	1	they	they	PRON
ajfa-894	174	2	contact	contact	VERB
ajfa-894	174	3	us	we	PRON
ajfa-894	174	4	in	in	ADP
ajfa-894	174	5	cases	case	NOUN
ajfa-894	174	6	where	where	SCONJ
ajfa-894	174	7	criminals	criminal	NOUN
ajfa-894	174	8	are	be	AUX
ajfa-894	174	9	involved	involve	VERB
ajfa-894	174	10	in	in	ADP
ajfa-894	174	11	international	international	ADJ
ajfa-894	174	12	schemes	scheme	NOUN
ajfa-894	174	13	”	"	PUNCT
ajfa-894	174	14	.	.	PUNCT
ajfa-894	175	1	botswana	botswana	PROPN
ajfa-894	175	2	through	through	ADP
ajfa-894	175	3	interpol	interpol	NOUN
ajfa-894	175	4	they	they	PRON
ajfa-894	175	5	have	have	AUX
ajfa-894	175	6	managed	manage	VERB
ajfa-894	175	7	to	to	PART
ajfa-894	175	8	do	do	VERB
ajfa-894	175	9	audits	audits	NOUN
ajfa-894	175	10	and	and	CCONJ
ajfa-894	175	11	identify	identify	VERB
ajfa-894	175	12	and	and	CCONJ
ajfa-894	175	13	investigate	investigate	VERB
ajfa-894	175	14	certain	certain	ADJ
ajfa-894	175	15	crimes	crime	NOUN
ajfa-894	175	16	perpetrated	perpetrate	VERB
ajfa-894	175	17	using	use	VERB
ajfa-894	175	18	computers	computer	NOUN
ajfa-894	175	19	(	(	PUNCT
ajfa-894	175	20	mmegi	mmegi	NOUN
ajfa-894	175	21	,	,	PUNCT
ajfa-894	175	22	2010	2010	NUM
ajfa-894	175	23	)	)	PUNCT
ajfa-894	175	24	.	.	PUNCT
ajfa-894	176	1	internationally	internationally	ADV
ajfa-894	176	2	too	too	ADV
ajfa-894	176	3	,	,	PUNCT
ajfa-894	176	4	i	i	PRON
ajfa-894	176	5	t	t	NOUN
ajfa-894	176	6	auditing	auditing	NOUN
ajfa-894	176	7	has	have	AUX
ajfa-894	176	8	been	be	AUX
ajfa-894	176	9	successful	successful	ADJ
ajfa-894	176	10	:	:	PUNCT
ajfa-894	176	11	the	the	DET
ajfa-894	176	12	founder	founder	NOUN
ajfa-894	176	13	of	of	ADP
ajfa-894	176	14	indian	indian	ADJ
ajfa-894	176	15	outsourcing	outsourcing	PROPN
ajfa-894	176	16	giant	giant	PROPN
ajfa-894	176	17	satyam	satyam	NOUN
ajfa-894	176	18	appeared	appear	VERB
ajfa-894	176	19	in	in	ADP
ajfa-894	176	20	court	court	NOUN
ajfa-894	176	21	in	in	ADP
ajfa-894	176	22	a	a	DET
ajfa-894	176	23	billion	billion	NUM
ajfa-894	176	24	-	-	PUNCT
ajfa-894	176	25	dollar	dollar	NOUN
ajfa-894	176	26	corporate	corporate	ADJ
ajfa-894	176	27	fraud	fraud	NOUN
ajfa-894	176	28	case	case	NOUN
ajfa-894	176	29	dubbed	dub	VERB
ajfa-894	176	30	“	"	PUNCT
ajfa-894	176	31	india	india	PROPN
ajfa-894	176	32	’s	’s	PART
ajfa-894	176	33	enron	enron	PROPN
ajfa-894	176	34	.	.	PUNCT
ajfa-894	177	1	as	as	ADP
ajfa-894	177	2	a	a	DET
ajfa-894	177	3	result	result	NOUN
ajfa-894	177	4	of	of	ADP
ajfa-894	177	5	auditing	audit	VERB
ajfa-894	177	6	it	it	PRON
ajfa-894	177	7	was	be	AUX
ajfa-894	177	8	found	find	VERB
ajfa-894	177	9	that	that	SCONJ
ajfa-894	177	10	in	in	ADP
ajfa-894	177	11	january	january	PROPN
ajfa-894	177	12	2009	2009	NUM
ajfa-894	177	13	he	he	PRON
ajfa-894	177	14	had	have	AUX
ajfa-894	177	15	falsified	falsify	VERB
ajfa-894	177	16	profits	profit	NOUN
ajfa-894	177	17	plunging	plunge	VERB
ajfa-894	177	18	the	the	DET
ajfa-894	177	19	indian	indian	ADJ
ajfa-894	177	20	business	business	NOUN
ajfa-894	177	21	world	world	NOUN
ajfa-894	177	22	into	into	ADP
ajfa-894	177	23	turmoil	turmoil	NOUN
ajfa-894	177	24	(	(	PUNCT
ajfa-894	177	25	hyderabad	hyderabad	PROPN
ajfa-894	177	26	,	,	PUNCT
ajfa-894	177	27	india	india	PROPN
ajfa-894	177	28	(	(	PUNCT
ajfa-894	177	29	afp	afp	PROPN
ajfa-894	177	30	2010	2010	NUM
ajfa-894	177	31	)	)	PUNCT
ajfa-894	177	32	)	)	PUNCT
ajfa-894	177	33	.	.	PUNCT
ajfa-894	178	1	9	9	X
ajfa-894	178	2	.	.	X
ajfa-894	178	3	implications	implication	NOUN
ajfa-894	178	4	it	it	PRON
ajfa-894	178	5	auditing	audit	VERB
ajfa-894	178	6	adoption	adoption	NOUN
ajfa-894	178	7	is	be	AUX
ajfa-894	178	8	an	an	DET
ajfa-894	178	9	indication	indication	NOUN
ajfa-894	178	10	of	of	ADP
ajfa-894	178	11	some	some	DET
ajfa-894	178	12	form	form	NOUN
ajfa-894	178	13	of	of	ADP
ajfa-894	178	14	readiness	readiness	NOUN
ajfa-894	178	15	of	of	ADP
ajfa-894	178	16	a	a	DET
ajfa-894	178	17	business	business	NOUN
ajfa-894	178	18	or	or	CCONJ
ajfa-894	178	19	country	country	NOUN
ajfa-894	178	20	to	to	PART
ajfa-894	178	21	take	take	VERB
ajfa-894	178	22	part	part	NOUN
ajfa-894	178	23	in	in	ADP
ajfa-894	178	24	global	global	ADJ
ajfa-894	178	25	trade	trade	NOUN
ajfa-894	178	26	.	.	PUNCT
ajfa-894	179	1	from	from	ADP
ajfa-894	179	2	the	the	DET
ajfa-894	179	3	point	point	NOUN
ajfa-894	179	4	of	of	ADP
ajfa-894	179	5	view	view	NOUN
ajfa-894	179	6	of	of	ADP
ajfa-894	179	7	it	it	PRON
ajfa-894	179	8	and	and	CCONJ
ajfa-894	179	9	business	business	NOUN
ajfa-894	179	10	,	,	PUNCT
ajfa-894	179	11	the	the	DET
ajfa-894	179	12	importance	importance	NOUN
ajfa-894	179	13	of	of	ADP
ajfa-894	179	14	global	global	ADJ
ajfa-894	179	15	trade	trade	NOUN
ajfa-894	179	16	needs	need	VERB
ajfa-894	179	17	to	to	PART
ajfa-894	179	18	be	be	AUX
ajfa-894	179	19	emphasized	emphasize	VERB
ajfa-894	179	20	.the	.the	ADP
ajfa-894	179	21	rapid	rapid	ADJ
ajfa-894	179	22	growth	growth	NOUN
ajfa-894	179	23	of	of	ADP
ajfa-894	179	24	it	it	PRON
ajfa-894	179	25	has	have	AUX
ajfa-894	179	26	forced	force	VERB
ajfa-894	179	27	a	a	DET
ajfa-894	179	28	lot	lot	NOUN
ajfa-894	179	29	of	of	ADP
ajfa-894	179	30	countries	country	NOUN
ajfa-894	179	31	to	to	PART
ajfa-894	179	32	attain	attain	VERB
ajfa-894	179	33	some	some	DET
ajfa-894	179	34	measure	measure	NOUN
ajfa-894	179	35	of	of	ADP
ajfa-894	179	36	it	it	PRON
ajfa-894	179	37	auditing	audit	VERB
ajfa-894	179	38	.	.	PUNCT
ajfa-894	180	1	countries	country	NOUN
ajfa-894	180	2	look	look	VERB
ajfa-894	180	3	at	at	ADP
ajfa-894	180	4	it	it	PRON
ajfa-894	180	5	auditing	audit	VERB
ajfa-894	180	6	as	as	ADV
ajfa-894	180	7	away	away	ADV
ajfa-894	180	8	and	and	CCONJ
ajfa-894	180	9	enabler	enabler	NOUN
ajfa-894	180	10	of	of	ADP
ajfa-894	180	11	global	global	ADJ
ajfa-894	180	12	trade	trade	NOUN
ajfa-894	180	13	,	,	PUNCT
ajfa-894	180	14	where	where	SCONJ
ajfa-894	180	15	all	all	DET
ajfa-894	180	16	businesses	business	NOUN
ajfa-894	180	17	regardless	regardless	ADV
ajfa-894	180	18	of	of	ADP
ajfa-894	180	19	geographical	geographical	ADJ
ajfa-894	180	20	location	location	NOUN
ajfa-894	180	21	can	can	AUX
ajfa-894	180	22	share	share	VERB
ajfa-894	180	23	and	and	CCONJ
ajfa-894	180	24	utilize	utilize	VERB
ajfa-894	180	25	information	information	NOUN
ajfa-894	180	26	.	.	PUNCT
ajfa-894	181	1	adoption	adoption	NOUN
ajfa-894	181	2	of	of	ADP
ajfa-894	181	3	it	it	PRON
ajfa-894	181	4	auditing	auditing	NOUN
ajfa-894	181	5	will	will	AUX
ajfa-894	181	6	educate	educate	VERB
ajfa-894	181	7	the	the	DET
ajfa-894	181	8	business	business	NOUN
ajfa-894	181	9	community	community	NOUN
ajfa-894	181	10	on	on	ADP
ajfa-894	181	11	how	how	SCONJ
ajfa-894	181	12	it	it	PRON
ajfa-894	181	13	audit	audit	NOUN
ajfa-894	181	14	can	can	AUX
ajfa-894	181	15	add	add	VERB
ajfa-894	181	16	value	value	NOUN
ajfa-894	181	17	to	to	ADP
ajfa-894	181	18	an	an	DET
ajfa-894	181	19	organization	organization	NOUN
ajfa-894	181	20	.	.	PUNCT
ajfa-894	182	1	botswana	botswana	PROPN
ajfa-894	182	2	as	as	ADP
ajfa-894	182	3	a	a	DET
ajfa-894	182	4	developing	develop	VERB
ajfa-894	182	5	country	country	NOUN
ajfa-894	182	6	,	,	PUNCT
ajfa-894	182	7	the	the	DET
ajfa-894	182	8	government	government	NOUN
ajfa-894	182	9	and	and	CCONJ
ajfa-894	182	10	community	community	NOUN
ajfa-894	182	11	appreciate	appreciate	VERB
ajfa-894	182	12	it	it	PRON
ajfa-894	182	13	and	and	CCONJ
ajfa-894	182	14	this	this	PRON
ajfa-894	182	15	has	have	AUX
ajfa-894	182	16	brought	bring	VERB
ajfa-894	182	17	problems	problem	NOUN
ajfa-894	182	18	.	.	PUNCT
ajfa-894	183	1	it	it	PRON
ajfa-894	183	2	audits	audit	VERB
ajfa-894	183	3	if	if	SCONJ
ajfa-894	183	4	done	do	VERB
ajfa-894	183	5	well	well	ADV
ajfa-894	183	6	,	,	PUNCT
ajfa-894	183	7	will	will	AUX
ajfa-894	183	8	identify	identify	VERB
ajfa-894	183	9	,	,	PUNCT
ajfa-894	183	10	and	and	CCONJ
ajfa-894	183	11	assess	assess	VERB
ajfa-894	183	12	design	design	NOUN
ajfa-894	183	13	of	of	ADP
ajfa-894	183	14	controls	control	NOUN
ajfa-894	183	15	and	and	CCONJ
ajfa-894	183	16	then	then	ADV
ajfa-894	183	17	test	test	VERB
ajfa-894	183	18	the	the	DET
ajfa-894	183	19	effectiveness	effectiveness	NOUN
ajfa-894	183	20	of	of	ADP
ajfa-894	183	21	the	the	DET
ajfa-894	183	22	controls	control	NOUN
ajfa-894	183	23	.a	.a	PROPN
ajfa-894	183	24	company	company	NOUN
ajfa-894	183	25	or	or	CCONJ
ajfa-894	183	26	country	country	NOUN
ajfa-894	183	27	that	that	PRON
ajfa-894	183	28	has	have	AUX
ajfa-894	183	29	attained	attain	VERB
ajfa-894	183	30	a	a	DET
ajfa-894	183	31	certain	certain	ADJ
ajfa-894	183	32	level	level	NOUN
ajfa-894	183	33	on	on	ADP
ajfa-894	183	34	fore	fore	NOUN
ajfa-894	183	35	-	-	PUNCT
ajfa-894	183	36	mentioned	mention	VERB
ajfa-894	183	37	areas	area	NOUN
ajfa-894	183	38	will	will	AUX
ajfa-894	183	39	be	be	AUX
ajfa-894	183	40	better	well	ADV
ajfa-894	183	41	placed	place	VERB
ajfa-894	183	42	to	to	PART
ajfa-894	183	43	carry	carry	VERB
ajfa-894	183	44	out	out	ADP
ajfa-894	183	45	business	business	NOUN
ajfa-894	183	46	with	with	ADP
ajfa-894	183	47	less	less	ADJ
ajfa-894	183	48	risk	risk	NOUN
ajfa-894	183	49	.	.	PUNCT
ajfa-894	184	1	audits	audit	NOUN
ajfa-894	184	2	are	be	AUX
ajfa-894	184	3	needed	need	VERB
ajfa-894	184	4	for	for	ADP
ajfa-894	184	5	assurance	assurance	NOUN
ajfa-894	184	6	and	and	CCONJ
ajfa-894	184	7	internal	internal	ADJ
ajfa-894	184	8	controls	control	NOUN
ajfa-894	184	9	.	.	PUNCT
ajfa-894	185	1	as	as	SCONJ
ajfa-894	185	2	organizations	organization	NOUN
ajfa-894	185	3	make	make	VERB
ajfa-894	185	4	huge	huge	ADJ
ajfa-894	185	5	investments	investment	NOUN
ajfa-894	185	6	in	in	ADP
ajfa-894	185	7	technology	technology	NOUN
ajfa-894	185	8	,	,	PUNCT
ajfa-894	185	9	it	it	PRON
ajfa-894	185	10	auditing	audit	VERB
ajfa-894	185	11	can	can	AUX
ajfa-894	185	12	provide	provide	VERB
ajfa-894	185	13	the	the	DET
ajfa-894	185	14	assurance	assurance	NOUN
ajfa-894	185	15	that	that	SCONJ
ajfa-894	185	16	huge	huge	ADJ
ajfa-894	185	17	losses	loss	NOUN
ajfa-894	185	18	are	be	AUX
ajfa-894	185	19	not	not	PART
ajfa-894	185	20	just	just	ADV
ajfa-894	185	21	around	around	ADP
ajfa-894	185	22	the	the	DET
ajfa-894	185	23	corner	corner	NOUN
ajfa-894	185	24	.	.	PUNCT
ajfa-894	186	1	organisations	organisation	NOUN
ajfa-894	186	2	in	in	ADP
ajfa-894	186	3	botswana	botswana	PROPN
ajfa-894	186	4	are	be	AUX
ajfa-894	186	5	to	to	PART
ajfa-894	186	6	benefit	benefit	VERB
ajfa-894	186	7	a	a	DET
ajfa-894	186	8	lot	lot	NOUN
ajfa-894	186	9	from	from	ADP
ajfa-894	186	10	it	it	PRON
ajfa-894	186	11	audits	audits	NOUN
ajfa-894	186	12	.	.	PUNCT
ajfa-894	187	1	when	when	SCONJ
ajfa-894	187	2	planned	plan	VERB
ajfa-894	187	3	and	and	CCONJ
ajfa-894	187	4	executed	execute	VERB
ajfa-894	187	5	based	base	VERB
ajfa-894	187	6	on	on	ADP
ajfa-894	187	7	best	good	ADJ
ajfa-894	187	8	practices	practice	NOUN
ajfa-894	187	9	will	will	AUX
ajfa-894	187	10	cover	cover	VERB
ajfa-894	187	11	risks	risk	NOUN
ajfa-894	187	12	associated	associate	VERB
ajfa-894	187	13	with	with	ADP
ajfa-894	187	14	confidentiality	confidentiality	NOUN
ajfa-894	187	15	,	,	PUNCT
ajfa-894	187	16	integrity	integrity	NOUN
ajfa-894	187	17	and	and	CCONJ
ajfa-894	187	18	availability	availability	NOUN
ajfa-894	187	19	of	of	ADP
ajfa-894	187	20	information	information	NOUN
ajfa-894	187	21	technology	technology	NOUN
ajfa-894	187	22	infrastructure	infrastructure	NOUN
ajfa-894	187	23	and	and	CCONJ
ajfa-894	187	24	resources	resource	NOUN
ajfa-894	187	25	.	.	PUNCT
ajfa-894	188	1	there	there	PRON
ajfa-894	188	2	are	be	VERB
ajfa-894	188	3	also	also	ADV
ajfa-894	188	4	risks	risk	NOUN
ajfa-894	188	5	related	relate	VERB
ajfa-894	188	6	to	to	ADP
ajfa-894	188	7	the	the	DET
ajfa-894	188	8	effectiveness	effectiveness	NOUN
ajfa-894	188	9	,	,	PUNCT
ajfa-894	188	10	efficiency	efficiency	NOUN
ajfa-894	188	11	and	and	CCONJ
ajfa-894	188	12	reliability	reliability	NOUN
ajfa-894	188	13	of	of	ADP
ajfa-894	188	14	it	it	PRON
ajfa-894	188	15	(	(	PUNCT
ajfa-894	188	16	computers	computer	NOUN
ajfa-894	188	17	and	and	CCONJ
ajfa-894	188	18	technology	technology	NOUN
ajfa-894	188	19	2010).most	2010).most	NUM
ajfa-894	188	20	companies	company	NOUN
ajfa-894	188	21	in	in	ADP
ajfa-894	188	22	botswana	botswana	PROPN
ajfa-894	188	23	still	still	ADV
ajfa-894	188	24	miss	miss	VERB
ajfa-894	188	25	the	the	DET
ajfa-894	188	26	fact	fact	NOUN
ajfa-894	188	27	that	that	SCONJ
ajfa-894	188	28	it	it	PRON
ajfa-894	188	29	risk	risk	NOUN
ajfa-894	188	30	is	be	AUX
ajfa-894	188	31	business	business	NOUN
ajfa-894	188	32	risk	risk	NOUN
ajfa-894	188	33	.	.	PUNCT
ajfa-894	189	1	threats	threat	NOUN
ajfa-894	189	2	and	and	CCONJ
ajfa-894	189	3	vulnerabilities	vulnerability	NOUN
ajfa-894	189	4	in	in	ADP
ajfa-894	189	5	it	it	PRON
ajfa-894	189	6	operations	operation	NOUN
ajfa-894	189	7	can	can	AUX
ajfa-894	189	8	directly	directly	ADV
ajfa-894	189	9	affect	affect	VERB
ajfa-894	189	10	an	an	DET
ajfa-894	189	11	entire	entire	ADJ
ajfa-894	189	12	organization	organization	NOUN
ajfa-894	189	13	.	.	PUNCT
ajfa-894	190	1	with	with	ADP
ajfa-894	190	2	the	the	DET
ajfa-894	190	3	recent	recent	ADJ
ajfa-894	190	4	cases	case	NOUN
ajfa-894	190	5	involving	involve	VERB
ajfa-894	190	6	fraud	fraud	NOUN
ajfa-894	190	7	and	and	CCONJ
ajfa-894	190	8	cyber	cyber	PROPN
ajfa-894	190	9	crime	crime	NOUN
ajfa-894	190	10	,	,	PUNCT
ajfa-894	190	11	international	international	ADJ
ajfa-894	190	12	organizations	organization	NOUN
ajfa-894	190	13	and	and	CCONJ
ajfa-894	190	14	governments	government	NOUN
ajfa-894	190	15	are	be	AUX
ajfa-894	190	16	looking	look	VERB
ajfa-894	190	17	at	at	ADP
ajfa-894	190	18	ways	way	NOUN
ajfa-894	190	19	to	to	PART
ajfa-894	190	20	curb	curb	VERB
ajfa-894	190	21	these	these	DET
ajfa-894	190	22	ills	ill	NOUN
ajfa-894	190	23	.	.	PUNCT
ajfa-894	191	1	there	there	PRON
ajfa-894	191	2	are	be	VERB
ajfa-894	191	3	standards	standard	NOUN
ajfa-894	191	4	,	,	PUNCT
ajfa-894	191	5	regulations	regulation	NOUN
ajfa-894	191	6	and	and	CCONJ
ajfa-894	191	7	asian	asian	ADJ
ajfa-894	191	8	journal	journal	NOUN
ajfa-894	191	9	of	of	ADP
ajfa-894	191	10	finance	finance	PROPN
ajfa-894	191	11	&	&	CCONJ
ajfa-894	191	12	accounting	accounting	PROPN
ajfa-894	191	13	issn	issn	PROPN
ajfa-894	191	14	1946	1946	NUM
ajfa-894	191	15	-	-	PUNCT
ajfa-894	191	16	052x	052x	NOUN
ajfa-894	191	17	2011	2011	NUM
ajfa-894	191	18	,	,	PUNCT
ajfa-894	191	19	vol	vol	NOUN
ajfa-894	191	20	.	.	PROPN
ajfa-894	192	1	3	3	NUM
ajfa-894	192	2	,	,	PUNCT
ajfa-894	192	3	no	no	INTJ
ajfa-894	192	4	.	.	NOUN
ajfa-894	192	5	1	1	NUM
ajfa-894	192	6	:	:	PUNCT
ajfa-894	192	7	e8	e8	VERB
ajfa-894	192	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-894	192	9	135	135	NUM
ajfa-894	192	10	policies	policy	NOUN
ajfa-894	192	11	governing	govern	VERB
ajfa-894	192	12	the	the	DET
ajfa-894	192	13	way	way	NOUN
ajfa-894	192	14	companies	company	NOUN
ajfa-894	192	15	do	do	VERB
ajfa-894	192	16	business	business	NOUN
ajfa-894	192	17	.	.	PUNCT
ajfa-894	193	1	for	for	SCONJ
ajfa-894	193	2	companies	company	NOUN
ajfa-894	193	3	to	to	PART
ajfa-894	193	4	trade	trade	VERB
ajfa-894	193	5	,	,	PUNCT
ajfa-894	193	6	they	they	PRON
ajfa-894	193	7	have	have	VERB
ajfa-894	193	8	to	to	PART
ajfa-894	193	9	meet	meet	VERB
ajfa-894	193	10	regulatory	regulatory	ADJ
ajfa-894	193	11	or	or	CCONJ
ajfa-894	193	12	compliance	compliance	NOUN
ajfa-894	193	13	requirements	requirement	NOUN
ajfa-894	193	14	before	before	SCONJ
ajfa-894	193	15	they	they	PRON
ajfa-894	193	16	can	can	AUX
ajfa-894	193	17	trade	trade	VERB
ajfa-894	193	18	.	.	PUNCT
ajfa-894	194	1	scandals	scandal	NOUN
ajfa-894	194	2	such	such	ADJ
ajfa-894	194	3	as	as	ADP
ajfa-894	194	4	the	the	DET
ajfa-894	194	5	enron	enron	PROPN
ajfa-894	194	6	’s	’s	PART
ajfa-894	194	7	,	,	PUNCT
ajfa-894	194	8	aig	aig	PROPN
ajfa-894	194	9	and	and	CCONJ
ajfa-894	194	10	others	other	NOUN
ajfa-894	194	11	have	have	AUX
ajfa-894	194	12	driven	drive	VERB
ajfa-894	194	13	the	the	DET
ajfa-894	194	14	surfacing	surfacing	NOUN
ajfa-894	194	15	of	of	ADP
ajfa-894	194	16	it	it	PRON
ajfa-894	194	17	auditing	audit	VERB
ajfa-894	194	18	.	.	PUNCT
ajfa-894	195	1	nowadays	nowadays	ADV
ajfa-894	195	2	a	a	DET
ajfa-894	195	3	lot	lot	NOUN
ajfa-894	195	4	of	of	ADP
ajfa-894	195	5	us	we	PRON
ajfa-894	195	6	and	and	CCONJ
ajfa-894	195	7	international	international	ADJ
ajfa-894	195	8	requirements	requirement	NOUN
ajfa-894	195	9	such	such	ADJ
ajfa-894	195	10	as	as	ADP
ajfa-894	195	11	sarbanes	sarbane	NOUN
ajfa-894	195	12	oxley	oxley	PROPN
ajfa-894	195	13	are	be	AUX
ajfa-894	195	14	gaining	gain	VERB
ajfa-894	195	15	ground	ground	NOUN
ajfa-894	195	16	.	.	PUNCT
ajfa-894	196	1	it	it	PRON
ajfa-894	196	2	auditors	auditor	NOUN
ajfa-894	196	3	provide	provide	VERB
ajfa-894	196	4	the	the	DET
ajfa-894	196	5	assurance	assurance	NOUN
ajfa-894	196	6	that	that	PRON
ajfa-894	196	7	such	such	ADJ
ajfa-894	196	8	requirements	requirement	NOUN
ajfa-894	196	9	are	be	AUX
ajfa-894	196	10	met	meet	VERB
ajfa-894	196	11	.	.	PUNCT
ajfa-894	197	1	one	one	NUM
ajfa-894	197	2	area	area	NOUN
ajfa-894	197	3	that	that	PRON
ajfa-894	197	4	is	be	AUX
ajfa-894	197	5	neglected	neglect	VERB
ajfa-894	197	6	is	be	AUX
ajfa-894	197	7	communication	communication	NOUN
ajfa-894	197	8	.	.	PUNCT
ajfa-894	198	1	communication	communication	NOUN
ajfa-894	198	2	can	can	AUX
ajfa-894	198	3	break	break	VERB
ajfa-894	198	4	or	or	CCONJ
ajfa-894	198	5	make	make	VERB
ajfa-894	198	6	a	a	DET
ajfa-894	198	7	company	company	NOUN
ajfa-894	198	8	.	.	PUNCT
ajfa-894	199	1	it	it	PRON
ajfa-894	199	2	auditing	auditing	NOUN
ajfa-894	199	3	facilitates	facilitate	VERB
ajfa-894	199	4	communication	communication	NOUN
ajfa-894	199	5	between	between	ADP
ajfa-894	199	6	business	business	NOUN
ajfa-894	199	7	and	and	CCONJ
ajfa-894	199	8	technology	technology	NOUN
ajfa-894	199	9	management	management	NOUN
ajfa-894	199	10	.	.	PUNCT
ajfa-894	200	1	as	as	SCONJ
ajfa-894	200	2	auditors	auditor	NOUN
ajfa-894	200	3	carry	carry	VERB
ajfa-894	200	4	out	out	ADP
ajfa-894	200	5	their	their	PRON
ajfa-894	200	6	procedures	procedure	NOUN
ajfa-894	200	7	,	,	PUNCT
ajfa-894	200	8	such	such	ADJ
ajfa-894	200	9	as	as	ADP
ajfa-894	200	10	observing	observe	VERB
ajfa-894	200	11	,	,	PUNCT
ajfa-894	200	12	interviewing	interview	VERB
ajfa-894	200	13	and	and	CCONJ
ajfa-894	200	14	testing	testing	NOUN
ajfa-894	200	15	result	result	NOUN
ajfa-894	200	16	in	in	ADP
ajfa-894	200	17	valuable	valuable	ADJ
ajfa-894	200	18	information	information	NOUN
ajfa-894	200	19	in	in	ADP
ajfa-894	200	20	written	write	VERB
ajfa-894	200	21	reports	report	NOUN
ajfa-894	200	22	and	and	CCONJ
ajfa-894	200	23	oral	oral	ADJ
ajfa-894	200	24	presentations	presentation	NOUN
ajfa-894	200	25	and	and	CCONJ
ajfa-894	200	26	managers	manager	NOUN
ajfa-894	200	27	can	can	AUX
ajfa-894	200	28	pick	pick	VERB
ajfa-894	200	29	a	a	DET
ajfa-894	200	30	lot	lot	NOUN
ajfa-894	200	31	of	of	ADP
ajfa-894	200	32	information	information	NOUN
ajfa-894	200	33	from	from	ADP
ajfa-894	200	34	there	there	ADV
ajfa-894	200	35	(	(	PUNCT
ajfa-894	200	36	computers	computer	NOUN
ajfa-894	200	37	and	and	CCONJ
ajfa-894	200	38	technology	technology	NOUN
ajfa-894	200	39	2010).the	2010).the	DET
ajfa-894	200	40	reverse	reverse	ADJ
ajfa-894	200	41	communication	communication	NOUN
ajfa-894	200	42	from	from	ADP
ajfa-894	200	43	senior	senior	ADJ
ajfa-894	200	44	management	management	NOUN
ajfa-894	200	45	to	to	ADP
ajfa-894	200	46	the	the	DET
ajfa-894	200	47	technology	technology	NOUN
ajfa-894	200	48	professionals	professional	NOUN
ajfa-894	200	49	is	be	AUX
ajfa-894	200	50	also	also	ADV
ajfa-894	200	51	critical	critical	ADJ
ajfa-894	200	52	.	.	PUNCT
ajfa-894	201	1	it	it	PRON
ajfa-894	201	2	auditing	audit	VERB
ajfa-894	201	3	is	be	AUX
ajfa-894	201	4	major	major	ADJ
ajfa-894	201	5	tool	tool	NOUN
ajfa-894	201	6	for	for	ADP
ajfa-894	201	7	it	it	PRON
ajfa-894	201	8	governance	governance	NOUN
ajfa-894	201	9	.	.	PUNCT
ajfa-894	202	1	the	the	DET
ajfa-894	202	2	objectives	objective	NOUN
ajfa-894	202	3	of	of	ADP
ajfa-894	202	4	it	it	PRON
ajfa-894	202	5	governance	governance	NOUN
ajfa-894	202	6	which	which	PRON
ajfa-894	202	7	are	be	AUX
ajfa-894	202	8	it	it	PRON
ajfa-894	202	9	is	be	AUX
ajfa-894	202	10	aligned	align	VERB
ajfa-894	202	11	with	with	ADP
ajfa-894	202	12	the	the	DET
ajfa-894	202	13	business	business	NOUN
ajfa-894	202	14	,	,	PUNCT
ajfa-894	202	15	it	it	PRON
ajfa-894	202	16	enables	enable	VERB
ajfa-894	202	17	the	the	DET
ajfa-894	202	18	business	business	NOUN
ajfa-894	202	19	and	and	CCONJ
ajfa-894	202	20	maximizes	maximize	VERB
ajfa-894	202	21	benefits	benefit	NOUN
ajfa-894	202	22	,	,	PUNCT
ajfa-894	202	23	it	it	PRON
ajfa-894	202	24	resources	resource	NOUN
ajfa-894	202	25	are	be	AUX
ajfa-894	202	26	used	use	VERB
ajfa-894	202	27	responsibly	responsibly	ADV
ajfa-894	202	28	,	,	PUNCT
ajfa-894	202	29	it	it	PRON
ajfa-894	202	30	risks	risk	NOUN
ajfa-894	202	31	are	be	AUX
ajfa-894	202	32	managed	manage	VERB
ajfa-894	202	33	appropriately	appropriately	ADV
ajfa-894	202	34	.	.	PUNCT
ajfa-894	203	1	it	it	PRON
ajfa-894	203	2	auditors	auditor	NOUN
ajfa-894	203	3	are	be	AUX
ajfa-894	203	4	involved	involve	VERB
ajfa-894	203	5	in	in	ADP
ajfa-894	203	6	getting	get	VERB
ajfa-894	203	7	assurance	assurance	NOUN
ajfa-894	203	8	that	that	PRON
ajfa-894	203	9	each	each	PRON
ajfa-894	203	10	of	of	ADP
ajfa-894	203	11	these	these	DET
ajfa-894	203	12	objectives	objective	NOUN
ajfa-894	203	13	is	be	AUX
ajfa-894	203	14	realized	realize	VERB
ajfa-894	203	15	.	.	PUNCT
ajfa-894	204	1	10	10	NUM
ajfa-894	204	2	.	.	PUNCT
ajfa-894	205	1	the	the	DET
ajfa-894	205	2	way	way	NOUN
ajfa-894	205	3	forward	forward	ADV
ajfa-894	205	4	auditing	audit	VERB
ajfa-894	205	5	in	in	ADP
ajfa-894	205	6	general	general	ADJ
ajfa-894	205	7	has	have	AUX
ajfa-894	205	8	received	receive	VERB
ajfa-894	205	9	mixed	mixed	ADJ
ajfa-894	205	10	reviews	review	NOUN
ajfa-894	205	11	in	in	ADP
ajfa-894	205	12	light	light	NOUN
ajfa-894	205	13	of	of	ADP
ajfa-894	205	14	last	last	ADJ
ajfa-894	205	15	year	year	NOUN
ajfa-894	205	16	's	's	PART
ajfa-894	205	17	series	series	NOUN
ajfa-894	205	18	of	of	ADP
ajfa-894	205	19	corporate	corporate	ADJ
ajfa-894	205	20	failures	failure	NOUN
ajfa-894	205	21	.	.	PUNCT
ajfa-894	206	1	although	although	SCONJ
ajfa-894	206	2	internal	internal	ADJ
ajfa-894	206	3	auditors	auditor	NOUN
ajfa-894	206	4	have	have	AUX
ajfa-894	206	5	not	not	PART
ajfa-894	206	6	been	be	AUX
ajfa-894	206	7	specifically	specifically	ADV
ajfa-894	206	8	implicated	implicate	VERB
ajfa-894	206	9	in	in	ADP
ajfa-894	206	10	any	any	PRON
ajfa-894	206	11	of	of	ADP
ajfa-894	206	12	the	the	DET
ajfa-894	206	13	recent	recent	ADJ
ajfa-894	206	14	financial	financial	ADJ
ajfa-894	206	15	-	-	PUNCT
ajfa-894	206	16	reporting	report	VERB
ajfa-894	206	17	incidents	incident	NOUN
ajfa-894	206	18	,	,	PUNCT
ajfa-894	206	19	these	these	DET
ajfa-894	206	20	events	event	NOUN
ajfa-894	206	21	have	have	AUX
ajfa-894	206	22	nonetheless	nonetheless	ADV
ajfa-894	206	23	put	put	VERB
ajfa-894	206	24	somewhat	somewhat	ADV
ajfa-894	206	25	of	of	ADP
ajfa-894	206	26	a	a	DET
ajfa-894	206	27	damper	damper	NOUN
ajfa-894	206	28	on	on	ADP
ajfa-894	206	29	our	our	PRON
ajfa-894	206	30	reputation	reputation	NOUN
ajfa-894	206	31	in	in	ADP
ajfa-894	206	32	the	the	DET
ajfa-894	206	33	minds	mind	NOUN
ajfa-894	206	34	of	of	ADP
ajfa-894	206	35	clients	client	NOUN
ajfa-894	206	36	and	and	CCONJ
ajfa-894	206	37	the	the	DET
ajfa-894	206	38	general	general	ADJ
ajfa-894	206	39	public	public	NOUN
ajfa-894	206	40	.	.	PUNCT
ajfa-894	207	1	and	and	CCONJ
ajfa-894	207	2	,	,	PUNCT
ajfa-894	207	3	although	although	SCONJ
ajfa-894	207	4	more	more	ADJ
ajfa-894	207	5	and	and	CCONJ
ajfa-894	207	6	more	more	ADJ
ajfa-894	207	7	people	people	NOUN
ajfa-894	207	8	are	be	AUX
ajfa-894	207	9	beginning	begin	VERB
ajfa-894	207	10	to	to	PART
ajfa-894	207	11	appreciate	appreciate	VERB
ajfa-894	207	12	the	the	DET
ajfa-894	207	13	value	value	NOUN
ajfa-894	207	14	of	of	ADP
ajfa-894	207	15	internal	internal	ADJ
ajfa-894	207	16	auditing	auditing	NOUN
ajfa-894	207	17	in	in	ADP
ajfa-894	207	18	helping	help	VERB
ajfa-894	207	19	to	to	PART
ajfa-894	207	20	prevent	prevent	VERB
ajfa-894	207	21	future	future	ADJ
ajfa-894	207	22	enrons	enron	NOUN
ajfa-894	207	23	and	and	CCONJ
ajfa-894	207	24	maintain	maintain	VERB
ajfa-894	207	25	good	good	ADJ
ajfa-894	207	26	governance	governance	NOUN
ajfa-894	207	27	,	,	PUNCT
ajfa-894	207	28	the	the	DET
ajfa-894	207	29	profession	profession	NOUN
ajfa-894	207	30	could	could	AUX
ajfa-894	207	31	still	still	ADV
ajfa-894	207	32	benefit	benefit	VERB
ajfa-894	207	33	from	from	ADP
ajfa-894	207	34	-and	-and	VERB
ajfa-894	207	35	is	be	AUX
ajfa-894	207	36	perhaps	perhaps	ADV
ajfa-894	207	37	long	long	ADV
ajfa-894	207	38	overdue	overdue	ADJ
ajfa-894	207	39	for	for	ADP
ajfa-894	207	40	-an	-an	ADP
ajfa-894	207	41	image	image	NOUN
ajfa-894	207	42	makeover	makeover	NOUN
ajfa-894	207	43	.	.	PUNCT
ajfa-894	208	1	(	(	PUNCT
ajfa-894	208	2	williams	williams	PROPN
ajfa-894	208	3	,	,	PUNCT
ajfa-894	208	4	2003	2003	NUM
ajfa-894	208	5	)	)	PUNCT
ajfa-894	208	6	the	the	DET
ajfa-894	208	7	government	government	NOUN
ajfa-894	208	8	has	have	VERB
ajfa-894	208	9	a	a	DET
ajfa-894	208	10	major	major	ADJ
ajfa-894	208	11	role	role	NOUN
ajfa-894	208	12	in	in	ADP
ajfa-894	208	13	enabling	enable	VERB
ajfa-894	208	14	environment	environment	NOUN
ajfa-894	208	15	for	for	ADP
ajfa-894	208	16	it	it	PRON
ajfa-894	208	17	auditing	audit	VERB
ajfa-894	208	18	adoption	adoption	NOUN
ajfa-894	208	19	in	in	ADP
ajfa-894	208	20	botswana	botswana	PROPN
ajfa-894	208	21	.	.	PUNCT
ajfa-894	209	1	the	the	DET
ajfa-894	209	2	policies	policy	NOUN
ajfa-894	209	3	of	of	ADP
ajfa-894	209	4	the	the	DET
ajfa-894	209	5	country	country	NOUN
ajfa-894	209	6	must	must	AUX
ajfa-894	209	7	be	be	AUX
ajfa-894	209	8	in	in	ADP
ajfa-894	209	9	line	line	NOUN
ajfa-894	209	10	with	with	ADP
ajfa-894	209	11	the	the	DET
ajfa-894	209	12	new	new	ADJ
ajfa-894	209	13	challenges	challenge	NOUN
ajfa-894	209	14	such	such	ADJ
ajfa-894	209	15	as	as	ADP
ajfa-894	209	16	cybercrimes	cybercrime	NOUN
ajfa-894	209	17	and	and	CCONJ
ajfa-894	209	18	others	other	NOUN
ajfa-894	209	19	.	.	PUNCT
ajfa-894	210	1	unless	unless	SCONJ
ajfa-894	210	2	laws	law	NOUN
ajfa-894	210	3	advocate	advocate	VERB
ajfa-894	210	4	for	for	ADP
ajfa-894	210	5	it	it	PRON
ajfa-894	210	6	auditing	audit	VERB
ajfa-894	210	7	,	,	PUNCT
ajfa-894	210	8	this	this	DET
ajfa-894	210	9	important	important	ADJ
ajfa-894	210	10	area	area	NOUN
ajfa-894	210	11	will	will	AUX
ajfa-894	210	12	be	be	AUX
ajfa-894	210	13	unnoticed	unnoticed	ADJ
ajfa-894	210	14	.the	.the	PRON
ajfa-894	210	15	government	government	NOUN
ajfa-894	210	16	ministries	ministry	NOUN
ajfa-894	210	17	and	and	CCONJ
ajfa-894	210	18	departments	department	NOUN
ajfa-894	210	19	should	should	AUX
ajfa-894	210	20	be	be	AUX
ajfa-894	210	21	seen	see	VERB
ajfa-894	210	22	as	as	ADP
ajfa-894	210	23	leaders	leader	NOUN
ajfa-894	210	24	in	in	ADP
ajfa-894	210	25	adoption	adoption	NOUN
ajfa-894	210	26	of	of	ADP
ajfa-894	210	27	it	it	PRON
ajfa-894	210	28	auditing	audit	VERB
ajfa-894	210	29	.	.	PUNCT
ajfa-894	211	1	management	management	NOUN
ajfa-894	211	2	support	support	NOUN
ajfa-894	211	3	is	be	AUX
ajfa-894	211	4	critical	critical	ADJ
ajfa-894	211	5	especially	especially	ADV
ajfa-894	211	6	for	for	ADP
ajfa-894	211	7	projects	project	NOUN
ajfa-894	211	8	requiring	require	VERB
ajfa-894	211	9	considered	consider	VERB
ajfa-894	211	10	amount	amount	NOUN
ajfa-894	211	11	of	of	ADP
ajfa-894	211	12	budget	budget	NOUN
ajfa-894	211	13	and	and	CCONJ
ajfa-894	211	14	affecting	affect	VERB
ajfa-894	211	15	some	some	DET
ajfa-894	211	16	operational	operational	ADJ
ajfa-894	211	17	processes(vasarhelyi	processes(vasarhelyi	PROPN
ajfa-894	211	18	and	and	CCONJ
ajfa-894	211	19	kuenkaikaew	kuenkaikaew	VERB
ajfa-894	211	20	,	,	PUNCT
ajfa-894	211	21	2009)adoptions	2009)adoption	NOUN
ajfa-894	211	22	such	such	ADJ
ajfa-894	211	23	as	as	ADP
ajfa-894	211	24	technology	technology	NOUN
ajfa-894	211	25	,	,	PUNCT
ajfa-894	211	26	bpr	bpr	CCONJ
ajfa-894	211	27	projects	project	NOUN
ajfa-894	211	28	and	and	CCONJ
ajfa-894	211	29	auditing	auditing	NOUN
ajfa-894	211	30	need	need	VERB
ajfa-894	211	31	top	top	ADJ
ajfa-894	211	32	management	management	NOUN
ajfa-894	211	33	support	support	NOUN
ajfa-894	211	34	.for	.for	PUNCT
ajfa-894	212	1	it	it	PRON
ajfa-894	212	2	auditing	audit	VERB
ajfa-894	212	3	to	to	PART
ajfa-894	212	4	be	be	AUX
ajfa-894	212	5	adopted	adopt	VERB
ajfa-894	212	6	and	and	CCONJ
ajfa-894	212	7	have	have	VERB
ajfa-894	212	8	impact	impact	NOUN
ajfa-894	212	9	on	on	ADP
ajfa-894	212	10	the	the	DET
ajfa-894	212	11	business	business	NOUN
ajfa-894	212	12	,	,	PUNCT
ajfa-894	212	13	top	top	ADJ
ajfa-894	212	14	management	management	NOUN
ajfa-894	212	15	should	should	AUX
ajfa-894	212	16	support	support	VERB
ajfa-894	212	17	the	the	DET
ajfa-894	212	18	initiative	initiative	NOUN
ajfa-894	212	19	.	.	PUNCT
ajfa-894	213	1	if	if	SCONJ
ajfa-894	213	2	there	there	PRON
ajfa-894	213	3	is	be	VERB
ajfa-894	213	4	no	no	DET
ajfa-894	213	5	support	support	NOUN
ajfa-894	213	6	,	,	PUNCT
ajfa-894	213	7	it	it	PRON
ajfa-894	213	8	auditing	auditing	NOUN
ajfa-894	213	9	will	will	AUX
ajfa-894	213	10	be	be	AUX
ajfa-894	213	11	viewed	view	VERB
ajfa-894	213	12	as	as	ADP
ajfa-894	213	13	an	an	DET
ajfa-894	213	14	enemy	enemy	NOUN
ajfa-894	213	15	by	by	ADP
ajfa-894	213	16	the	the	DET
ajfa-894	213	17	organization	organization	NOUN
ajfa-894	213	18	.	.	PUNCT
ajfa-894	214	1	companies	company	NOUN
ajfa-894	214	2	and	and	CCONJ
ajfa-894	214	3	government	government	NOUN
ajfa-894	214	4	top	top	ADJ
ajfa-894	214	5	management	management	NOUN
ajfa-894	214	6	should	should	AUX
ajfa-894	214	7	come	come	VERB
ajfa-894	214	8	to	to	ADP
ajfa-894	214	9	the	the	DET
ajfa-894	214	10	party	party	NOUN
ajfa-894	214	11	and	and	CCONJ
ajfa-894	214	12	play	play	VERB
ajfa-894	214	13	a	a	DET
ajfa-894	214	14	role	role	NOUN
ajfa-894	214	15	.	.	PUNCT
ajfa-894	215	1	it	it	PRON
ajfa-894	215	2	is	be	AUX
ajfa-894	215	3	also	also	ADV
ajfa-894	215	4	necessary	necessary	ADJ
ajfa-894	215	5	that	that	SCONJ
ajfa-894	215	6	the	the	DET
ajfa-894	215	7	auditor	auditor	NOUN
ajfa-894	215	8	has	have	VERB
ajfa-894	215	9	access	access	NOUN
ajfa-894	215	10	to	to	ADP
ajfa-894	215	11	the	the	DET
ajfa-894	215	12	systems	system	NOUN
ajfa-894	215	13	and	and	CCONJ
ajfa-894	215	14	data	datum	NOUN
ajfa-894	215	15	of	of	ADP
ajfa-894	215	16	each	each	DET
ajfa-894	215	17	auditee	auditee	NOUN
ajfa-894	215	18	(	(	PUNCT
ajfa-894	215	19	handscombe	handscombe	NOUN
ajfa-894	215	20	2007	2007	NUM
ajfa-894	215	21	)	)	PUNCT
ajfa-894	215	22	.	.	PUNCT
ajfa-894	216	1	such	such	ADJ
ajfa-894	216	2	access	access	NOUN
ajfa-894	216	3	requires	require	VERB
ajfa-894	216	4	management	management	NOUN
ajfa-894	216	5	approval	approval	NOUN
ajfa-894	216	6	.	.	PUNCT
ajfa-894	217	1	major	major	ADJ
ajfa-894	217	2	issue	issue	NOUN
ajfa-894	217	3	to	to	PART
ajfa-894	217	4	be	be	AUX
ajfa-894	217	5	addressed	address	VERB
ajfa-894	217	6	is	be	AUX
ajfa-894	217	7	the	the	DET
ajfa-894	217	8	employee	employee	NOUN
ajfa-894	217	9	skill	skill	NOUN
ajfa-894	217	10	set	set	VERB
ajfa-894	217	11	.	.	PUNCT
ajfa-894	218	1	it	it	PRON
ajfa-894	218	2	auditing	audit	VERB
ajfa-894	218	3	adoption	adoption	NOUN
ajfa-894	218	4	is	be	AUX
ajfa-894	218	5	slow	slow	ADJ
ajfa-894	218	6	because	because	SCONJ
ajfa-894	218	7	of	of	ADP
ajfa-894	218	8	not	not	PART
ajfa-894	218	9	at	at	ADP
ajfa-894	218	10	par	par	NOUN
ajfa-894	218	11	skills	skill	NOUN
ajfa-894	218	12	of	of	ADP
ajfa-894	218	13	employees	employee	NOUN
ajfa-894	218	14	.	.	PUNCT
ajfa-894	219	1	this	this	DET
ajfa-894	219	2	new	new	ADJ
ajfa-894	219	3	specialization	specialization	NOUN
ajfa-894	219	4	needs	need	VERB
ajfa-894	219	5	certain	certain	ADJ
ajfa-894	219	6	skills	skill	NOUN
ajfa-894	219	7	or	or	CCONJ
ajfa-894	219	8	combination	combination	NOUN
ajfa-894	219	9	of	of	ADP
ajfa-894	219	10	two	two	NUM
ajfa-894	219	11	or	or	CCONJ
ajfa-894	219	12	more	more	ADJ
ajfa-894	219	13	existing	exist	VERB
ajfa-894	219	14	skills	skill	NOUN
ajfa-894	219	15	.	.	PUNCT
ajfa-894	220	1	employees	employee	NOUN
ajfa-894	220	2	are	be	AUX
ajfa-894	220	3	finding	find	VERB
ajfa-894	220	4	it	it	PRON
ajfa-894	220	5	tough	tough	ADJ
ajfa-894	220	6	to	to	PART
ajfa-894	220	7	adapt	adapt	VERB
ajfa-894	220	8	and	and	CCONJ
ajfa-894	220	9	training	training	NOUN
ajfa-894	220	10	is	be	AUX
ajfa-894	220	11	highly	highly	ADV
ajfa-894	220	12	needed	need	VERB
ajfa-894	220	13	.	.	PUNCT
ajfa-894	221	1	the	the	DET
ajfa-894	221	2	current	current	ADJ
ajfa-894	221	3	crop	crop	NOUN
ajfa-894	221	4	is	be	AUX
ajfa-894	221	5	made	make	VERB
ajfa-894	221	6	of	of	ADP
ajfa-894	221	7	two	two	NUM
ajfa-894	221	8	extremes	extreme	NOUN
ajfa-894	221	9	:	:	PUNCT
ajfa-894	221	10	general	general	ADJ
ajfa-894	221	11	/	/	SYM
ajfa-894	221	12	finance	finance	NOUN
ajfa-894	221	13	auditors	auditor	NOUN
ajfa-894	221	14	and	and	CCONJ
ajfa-894	221	15	it	it	PRON
ajfa-894	221	16	guys	guy	NOUN
ajfa-894	221	17	.	.	PUNCT
ajfa-894	222	1	for	for	ADP
ajfa-894	222	2	asian	asian	ADJ
ajfa-894	222	3	journal	journal	PROPN
ajfa-894	222	4	of	of	ADP
ajfa-894	222	5	finance	finance	PROPN
ajfa-894	222	6	&	&	CCONJ
ajfa-894	222	7	accounting	accounting	PROPN
ajfa-894	222	8	issn	issn	PROPN
ajfa-894	222	9	1946	1946	NUM
ajfa-894	222	10	-	-	PUNCT
ajfa-894	222	11	052x	052x	NOUN
ajfa-894	222	12	2011	2011	NUM
ajfa-894	222	13	,	,	PUNCT
ajfa-894	222	14	vol	vol	NOUN
ajfa-894	222	15	.	.	PROPN
ajfa-894	223	1	3	3	NUM
ajfa-894	223	2	,	,	PUNCT
ajfa-894	223	3	no	no	INTJ
ajfa-894	223	4	.	.	NOUN
ajfa-894	223	5	1	1	NUM
ajfa-894	223	6	:	:	PUNCT
ajfa-894	223	7	e8	e8	PROPN
ajfa-894	223	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-894	223	9	136	136	NUM
ajfa-894	223	10	easy	easy	ADJ
ajfa-894	224	1	it	it	PRON
ajfa-894	224	2	auditing	audit	VERB
ajfa-894	224	3	adoption	adoption	NOUN
ajfa-894	224	4	,	,	PUNCT
ajfa-894	224	5	employees	employee	NOUN
ajfa-894	224	6	who	who	PRON
ajfa-894	224	7	have	have	VERB
ajfa-894	224	8	business	business	NOUN
ajfa-894	224	9	and	and	CCONJ
ajfa-894	224	10	it	it	PRON
ajfa-894	224	11	skills	skill	NOUN
ajfa-894	224	12	are	be	AUX
ajfa-894	224	13	needed	need	VERB
ajfa-894	224	14	.	.	PUNCT
ajfa-894	225	1	private	private	ADJ
ajfa-894	225	2	sector	sector	NOUN
ajfa-894	225	3	too	too	ADV
ajfa-894	225	4	should	should	AUX
ajfa-894	225	5	assist	assist	VERB
ajfa-894	225	6	the	the	DET
ajfa-894	225	7	government	government	NOUN
ajfa-894	225	8	.	.	PUNCT
ajfa-894	226	1	it	it	PRON
ajfa-894	226	2	auditing	audit	VERB
ajfa-894	226	3	if	if	SCONJ
ajfa-894	226	4	not	not	PART
ajfa-894	226	5	done	do	VERB
ajfa-894	226	6	well	well	ADV
ajfa-894	226	7	or	or	CCONJ
ajfa-894	226	8	not	not	PART
ajfa-894	226	9	at	at	ADV
ajfa-894	226	10	all	all	ADV
ajfa-894	226	11	can	can	AUX
ajfa-894	226	12	haunt	haunt	VERB
ajfa-894	226	13	the	the	DET
ajfa-894	226	14	organization	organization	NOUN
ajfa-894	226	15	for	for	ADP
ajfa-894	226	16	several	several	ADJ
ajfa-894	226	17	years	year	NOUN
ajfa-894	226	18	.	.	PUNCT
ajfa-894	227	1	private	private	ADJ
ajfa-894	227	2	sector	sector	NOUN
ajfa-894	227	3	should	should	AUX
ajfa-894	227	4	take	take	VERB
ajfa-894	227	5	part	part	NOUN
ajfa-894	227	6	in	in	ADP
ajfa-894	227	7	adoption	adoption	NOUN
ajfa-894	227	8	of	of	ADP
ajfa-894	227	9	it	it	PRON
ajfa-894	227	10	auditing	audit	VERB
ajfa-894	227	11	.	.	PUNCT
ajfa-894	228	1	the	the	DET
ajfa-894	228	2	sector	sector	NOUN
ajfa-894	228	3	can	can	AUX
ajfa-894	228	4	educate	educate	VERB
ajfa-894	228	5	and	and	CCONJ
ajfa-894	228	6	improve	improve	VERB
ajfa-894	228	7	employee	employee	NOUN
ajfa-894	228	8	skill	skill	NOUN
ajfa-894	228	9	sets	set	NOUN
ajfa-894	228	10	.	.	PUNCT
ajfa-894	229	1	solo	solo	NOUN
ajfa-894	229	2	efforts	effort	NOUN
ajfa-894	229	3	by	by	ADP
ajfa-894	229	4	the	the	DET
ajfa-894	229	5	government	government	NOUN
ajfa-894	229	6	will	will	AUX
ajfa-894	229	7	not	not	PART
ajfa-894	229	8	make	make	VERB
ajfa-894	229	9	enough	enough	ADJ
ajfa-894	229	10	impact	impact	NOUN
ajfa-894	229	11	.	.	PUNCT
ajfa-894	230	1	professional	professional	ADJ
ajfa-894	230	2	(	(	PUNCT
ajfa-894	230	3	bia	bia	PROPN
ajfa-894	230	4	,	,	PUNCT
ajfa-894	230	5	iia	iia	NOUN
ajfa-894	230	6	and	and	CCONJ
ajfa-894	230	7	others	other	NOUN
ajfa-894	230	8	)	)	PUNCT
ajfa-894	230	9	and	and	CCONJ
ajfa-894	230	10	learning	learn	VERB
ajfa-894	230	11	institutions	institution	NOUN
ajfa-894	230	12	should	should	AUX
ajfa-894	230	13	do	do	VERB
ajfa-894	230	14	the	the	DET
ajfa-894	230	15	cultivating	cultivate	VERB
ajfa-894	230	16	role	role	NOUN
ajfa-894	230	17	,	,	PUNCT
ajfa-894	230	18	they	they	PRON
ajfa-894	230	19	should	should	AUX
ajfa-894	230	20	produce	produce	VERB
ajfa-894	230	21	students	student	NOUN
ajfa-894	230	22	who	who	PRON
ajfa-894	230	23	are	be	AUX
ajfa-894	230	24	capable	capable	ADJ
ajfa-894	230	25	to	to	PART
ajfa-894	230	26	handle	handle	VERB
ajfa-894	230	27	the	the	DET
ajfa-894	230	28	demands	demand	NOUN
ajfa-894	230	29	of	of	ADP
ajfa-894	230	30	it	it	PRON
ajfa-894	230	31	auditing	audit	VERB
ajfa-894	230	32	.	.	PUNCT
ajfa-894	231	1	universities	university	NOUN
ajfa-894	231	2	should	should	AUX
ajfa-894	231	3	review	review	VERB
ajfa-894	231	4	their	their	PRON
ajfa-894	231	5	curriculums	curriculum	NOUN
ajfa-894	231	6	to	to	PART
ajfa-894	231	7	accommodate	accommodate	VERB
ajfa-894	231	8	the	the	DET
ajfa-894	231	9	new	new	ADJ
ajfa-894	231	10	specialism	specialism	NOUN
ajfa-894	231	11	.	.	PUNCT
ajfa-894	232	1	programmes	programme	NOUN
ajfa-894	232	2	such	such	ADJ
ajfa-894	232	3	as	as	ADP
ajfa-894	232	4	business	business	NOUN
ajfa-894	232	5	information	information	NOUN
ajfa-894	232	6	systems	system	NOUN
ajfa-894	232	7	offered	offer	VERB
ajfa-894	232	8	by	by	ADP
ajfa-894	232	9	the	the	DET
ajfa-894	232	10	university	university	PROPN
ajfa-894	232	11	of	of	ADP
ajfa-894	232	12	botswana	botswana	PROPN
ajfa-894	232	13	should	should	AUX
ajfa-894	232	14	have	have	VERB
ajfa-894	232	15	options	option	NOUN
ajfa-894	232	16	for	for	SCONJ
ajfa-894	232	17	students	student	NOUN
ajfa-894	232	18	to	to	PART
ajfa-894	232	19	pursue	pursue	VERB
ajfa-894	232	20	it	it	PRON
ajfa-894	232	21	auditing	auditing	NOUN
ajfa-894	232	22	as	as	ADP
ajfa-894	232	23	a	a	DET
ajfa-894	232	24	specialization	specialization	NOUN
ajfa-894	232	25	.	.	PUNCT
ajfa-894	233	1	professional	professional	ADJ
ajfa-894	233	2	institutions	institution	NOUN
ajfa-894	233	3	should	should	AUX
ajfa-894	233	4	encourage	encourage	VERB
ajfa-894	233	5	their	their	PRON
ajfa-894	233	6	members	member	NOUN
ajfa-894	233	7	to	to	PART
ajfa-894	233	8	take	take	VERB
ajfa-894	233	9	professional	professional	ADJ
ajfa-894	233	10	courses	course	NOUN
ajfa-894	233	11	which	which	PRON
ajfa-894	233	12	are	be	AUX
ajfa-894	233	13	tailored	tailor	VERB
ajfa-894	233	14	to	to	ADP
ajfa-894	233	15	it	it	PRON
ajfa-894	233	16	auditing	audit	VERB
ajfa-894	233	17	such	such	ADJ
ajfa-894	233	18	as	as	ADP
ajfa-894	233	19	cisa	cisa	NOUN
ajfa-894	233	20	qualifications	qualification	NOUN
ajfa-894	233	21	.	.	PUNCT
ajfa-894	234	1	11	11	NUM
ajfa-894	234	2	.	.	PUNCT
ajfa-894	234	3	conclusions	conclusion	NOUN
ajfa-894	234	4	the	the	DET
ajfa-894	234	5	adoption	adoption	NOUN
ajfa-894	234	6	level	level	NOUN
ajfa-894	234	7	of	of	ADP
ajfa-894	234	8	it	it	PRON
ajfa-894	234	9	auditing	audit	VERB
ajfa-894	234	10	across	across	ADP
ajfa-894	234	11	the	the	DET
ajfa-894	234	12	world	world	NOUN
ajfa-894	234	13	and	and	CCONJ
ajfa-894	234	14	in	in	ADP
ajfa-894	234	15	botswana	botswana	PROPN
ajfa-894	234	16	is	be	AUX
ajfa-894	234	17	encouraging	encouraging	ADJ
ajfa-894	234	18	.	.	PUNCT
ajfa-894	235	1	few	few	ADJ
ajfa-894	235	2	companies	company	NOUN
ajfa-894	235	3	have	have	AUX
ajfa-894	235	4	adopted	adopt	VERB
ajfa-894	235	5	this	this	DET
ajfa-894	235	6	new	new	ADJ
ajfa-894	235	7	specialization	specialization	NOUN
ajfa-894	235	8	,	,	PUNCT
ajfa-894	235	9	they	they	PRON
ajfa-894	235	10	have	have	AUX
ajfa-894	235	11	put	put	VERB
ajfa-894	235	12	policies	policy	NOUN
ajfa-894	235	13	and	and	CCONJ
ajfa-894	235	14	frameworks	framework	NOUN
ajfa-894	235	15	but	but	CCONJ
ajfa-894	235	16	there	there	PRON
ajfa-894	235	17	are	be	VERB
ajfa-894	235	18	still	still	ADV
ajfa-894	235	19	not	not	PART
ajfa-894	235	20	enough	enough	ADJ
ajfa-894	235	21	.	.	PUNCT
ajfa-894	236	1	for	for	ADP
ajfa-894	236	2	areas	area	NOUN
ajfa-894	236	3	like	like	ADP
ajfa-894	236	4	auditing	auditing	NOUN
ajfa-894	236	5	,	,	PUNCT
ajfa-894	236	6	companies	company	NOUN
ajfa-894	236	7	have	have	VERB
ajfa-894	236	8	to	to	PART
ajfa-894	236	9	go	go	VERB
ajfa-894	236	10	all	all	ADV
ajfa-894	236	11	out	out	ADP
ajfa-894	236	12	to	to	PART
ajfa-894	236	13	make	make	VERB
ajfa-894	236	14	sure	sure	ADJ
ajfa-894	236	15	they	they	PRON
ajfa-894	236	16	adopt	adopt	VERB
ajfa-894	236	17	it	it	PRON
ajfa-894	236	18	auditing	audit	VERB
ajfa-894	236	19	in	in	ADP
ajfa-894	236	20	full	full	ADJ
ajfa-894	236	21	and	and	CCONJ
ajfa-894	236	22	not	not	PART
ajfa-894	236	23	just	just	ADV
ajfa-894	236	24	certain	certain	ADJ
ajfa-894	236	25	parts	part	NOUN
ajfa-894	236	26	.	.	PUNCT
ajfa-894	237	1	big	big	ADJ
ajfa-894	237	2	auditing	auditing	NOUN
ajfa-894	237	3	companies	company	NOUN
ajfa-894	237	4	in	in	ADP
ajfa-894	237	5	botswana	botswana	PROPN
ajfa-894	237	6	,	,	PUNCT
ajfa-894	237	7	like	like	ADP
ajfa-894	237	8	ernest	ernest	PROPN
ajfa-894	237	9	and	and	CCONJ
ajfa-894	237	10	young	young	ADJ
ajfa-894	237	11	,	,	PUNCT
ajfa-894	237	12	kpmg	kpmg	PROPN
ajfa-894	237	13	and	and	CCONJ
ajfa-894	237	14	others	other	NOUN
ajfa-894	237	15	have	have	AUX
ajfa-894	237	16	recently	recently	ADV
ajfa-894	237	17	set	set	VERB
ajfa-894	237	18	new	new	ADJ
ajfa-894	237	19	units	unit	NOUN
ajfa-894	237	20	which	which	PRON
ajfa-894	237	21	will	will	AUX
ajfa-894	237	22	be	be	AUX
ajfa-894	237	23	responsible	responsible	ADJ
ajfa-894	237	24	for	for	ADP
ajfa-894	237	25	it	it	PRON
ajfa-894	237	26	auditing	audit	VERB
ajfa-894	237	27	.	.	PUNCT
ajfa-894	238	1	majority	majority	NOUN
ajfa-894	238	2	of	of	ADP
ajfa-894	238	3	these	these	DET
ajfa-894	238	4	units	unit	NOUN
ajfa-894	238	5	are	be	AUX
ajfa-894	238	6	small	small	ADJ
ajfa-894	238	7	and	and	CCONJ
ajfa-894	238	8	without	without	ADP
ajfa-894	238	9	experienced	experienced	ADJ
ajfa-894	238	10	personnel	personnel	NOUN
ajfa-894	238	11	,	,	PUNCT
ajfa-894	238	12	this	this	DET
ajfa-894	238	13	impact	impact	NOUN
ajfa-894	238	14	negatively	negatively	ADV
ajfa-894	238	15	on	on	ADP
ajfa-894	238	16	the	the	DET
ajfa-894	238	17	growth	growth	NOUN
ajfa-894	238	18	of	of	ADP
ajfa-894	238	19	it	it	PRON
ajfa-894	238	20	auditing	audit	VERB
ajfa-894	238	21	.	.	PUNCT
ajfa-894	239	1	auditing	auditing	NOUN
ajfa-894	239	2	companies	company	NOUN
ajfa-894	239	3	must	must	AUX
ajfa-894	239	4	seriously	seriously	ADV
ajfa-894	239	5	consider	consider	VERB
ajfa-894	239	6	it	it	PRON
ajfa-894	239	7	auditing	audit	VERB
ajfa-894	239	8	and	and	CCONJ
ajfa-894	239	9	allocate	allocate	VERB
ajfa-894	239	10	it	it	PRON
ajfa-894	239	11	enough	enough	ADJ
ajfa-894	239	12	resources	resource	NOUN
ajfa-894	239	13	such	such	ADJ
ajfa-894	239	14	as	as	ADP
ajfa-894	239	15	experts	expert	NOUN
ajfa-894	239	16	in	in	ADP
ajfa-894	239	17	the	the	DET
ajfa-894	239	18	area	area	NOUN
ajfa-894	239	19	and	and	CCONJ
ajfa-894	239	20	technology	technology	NOUN
ajfa-894	239	21	resources	resource	NOUN
ajfa-894	239	22	.	.	PUNCT
ajfa-894	240	1	the	the	DET
ajfa-894	240	2	institute	institute	PROPN
ajfa-894	240	3	of	of	ADP
ajfa-894	240	4	internal	internal	ADJ
ajfa-894	240	5	auditors	auditor	NOUN
ajfa-894	240	6	should	should	AUX
ajfa-894	240	7	change	change	VERB
ajfa-894	240	8	some	some	PRON
ajfa-894	240	9	of	of	ADP
ajfa-894	240	10	its	its	PRON
ajfa-894	240	11	policies	policy	NOUN
ajfa-894	240	12	and	and	CCONJ
ajfa-894	240	13	frameworks	framework	NOUN
ajfa-894	240	14	to	to	PART
ajfa-894	240	15	reflect	reflect	VERB
ajfa-894	240	16	the	the	DET
ajfa-894	240	17	new	new	ADJ
ajfa-894	240	18	field	field	NOUN
ajfa-894	240	19	.	.	PUNCT
ajfa-894	241	1	there	there	PRON
ajfa-894	241	2	should	should	AUX
ajfa-894	241	3	be	be	AUX
ajfa-894	241	4	advocacy	advocacy	NOUN
ajfa-894	241	5	for	for	ADP
ajfa-894	241	6	adoption	adoption	NOUN
ajfa-894	241	7	of	of	ADP
ajfa-894	241	8	it	it	PRON
ajfa-894	241	9	auditing	audit	VERB
ajfa-894	241	10	by	by	ADP
ajfa-894	241	11	professional	professional	ADJ
ajfa-894	241	12	bodies	body	NOUN
ajfa-894	241	13	references	reference	NOUN
ajfa-894	241	14	bagranoff	bagranoff	NOUN
ajfa-894	241	15	,	,	PUNCT
ajfa-894	241	16	n.	n.	NOUN
ajfa-894	241	17	,	,	PUNCT
ajfa-894	241	18	vendrzyk	vendrzyk	ADJ
ajfa-894	241	19	,	,	PUNCT
ajfa-894	241	20	v.	v.	PROPN
ajfa-894	241	21	(	(	PUNCT
ajfa-894	241	22	2000	2000	NUM
ajfa-894	241	23	)	)	PUNCT
ajfa-894	241	24	.	.	PUNCT
ajfa-894	242	1	the	the	DET
ajfa-894	242	2	changing	change	VERB
ajfa-894	242	3	role	role	NOUN
ajfa-894	242	4	of	of	ADP
ajfa-894	242	5	is	be	AUX
ajfa-894	242	6	audit	audit	NOUN
ajfa-894	242	7	among	among	ADP
ajfa-894	242	8	the	the	DET
ajfa-894	242	9	big	big	ADJ
ajfa-894	242	10	five	five	NUM
ajfa-894	242	11	accounting	accounting	NOUN
ajfa-894	242	12	firms	firm	NOUN
ajfa-894	242	13	,	,	PUNCT
ajfa-894	242	14	information	information	NOUN
ajfa-894	242	15	systems	system	NOUN
ajfa-894	242	16	control	control	PROPN
ajfa-894	242	17	journal	journal	PROPN
ajfa-894	242	18	,	,	PUNCT
ajfa-894	242	19	5	5	NUM
ajfa-894	242	20	.33	.33	NUM
ajfa-894	242	21	-	-	PUNCT
ajfa-894	242	22	7	7	PROPN
ajfa-894	242	23	.	.	PUNCT
ajfa-894	242	24	bierstaker	bierstaker	PROPN
ajfa-894	242	25	,	,	PUNCT
ajfa-894	242	26	j	j	PROPN
ajfa-894	242	27	,	,	PUNCT
ajfa-894	242	28	burnaby	burnaby	PROPN
ajfa-894	242	29	,	,	PUNCT
ajfa-894	242	30	p	p	X
ajfa-894	242	31	,	,	PUNCT
ajfa-894	242	32	&	&	CCONJ
ajfa-894	242	33	thibodeau	thibodeau	PROPN
ajfa-894	242	34	,	,	PUNCT
ajfa-894	242	35	j.	j.	PROPN
ajfa-894	242	36	(	(	PUNCT
ajfa-894	242	37	2001	2001	NUM
ajfa-894	242	38	)	)	PUNCT
ajfa-894	242	39	.	.	PUNCT
ajfa-894	243	1	the	the	DET
ajfa-894	243	2	impact	impact	NOUN
ajfa-894	243	3	of	of	ADP
ajfa-894	243	4	information	information	NOUN
ajfa-894	243	5	technology	technology	NOUN
ajfa-894	243	6	on	on	ADP
ajfa-894	243	7	the	the	DET
ajfa-894	243	8	audit	audit	NOUN
ajfa-894	243	9	process	process	NOUN
ajfa-894	243	10	:	:	PUNCT
ajfa-894	243	11	an	an	DET
ajfa-894	243	12	assessment	assessment	NOUN
ajfa-894	243	13	of	of	ADP
ajfa-894	243	14	the	the	DET
ajfa-894	243	15	state	state	NOUN
ajfa-894	243	16	of	of	ADP
ajfa-894	243	17	the	the	DET
ajfa-894	243	18	art	art	NOUN
ajfa-894	243	19	and	and	CCONJ
ajfa-894	243	20	implications	implication	NOUN
ajfa-894	243	21	for	for	ADP
ajfa-894	243	22	the	the	DET
ajfa-894	243	23	future	future	NOUN
ajfa-894	243	24	,	,	PUNCT
ajfa-894	243	25	managerial	managerial	ADJ
ajfa-894	243	26	auditing	auditing	NOUN
ajfa-894	243	27	journal	journal	NOUN
ajfa-894	243	28	,	,	PUNCT
ajfa-894	243	29	16(3	16(3	PROPN
ajfa-894	243	30	)	)	PUNCT
ajfa-894	243	31	,	,	PUNCT
ajfa-894	243	32	159	159	NUM
ajfa-894	243	33	–	–	SYM
ajfa-894	243	34	164	164	NUM
ajfa-894	243	35	.	.	PUNCT
ajfa-894	244	1	http://dx.doi.org/10.1108/02686900110385489	http://dx.doi.org/10.1108/02686900110385489	PROPN
ajfa-894	244	2	botswana	botswana	PROPN
ajfa-894	244	3	institute	institute	PROPN
ajfa-894	244	4	of	of	ADP
ajfa-894	244	5	accountants	accountants	PROPN
ajfa-894	244	6	report	report	VERB
ajfa-894	244	7	2009	2009	NUM
ajfa-894	244	8	,	,	PUNCT
ajfa-894	244	9	changing	change	VERB
ajfa-894	244	10	environment	environment	NOUN
ajfa-894	244	11	within	within	ADP
ajfa-894	244	12	the	the	DET
ajfa-894	244	13	accounting	accounting	NOUN
ajfa-894	244	14	sphere	sphere	NOUN
ajfa-894	244	15	,	,	PUNCT
ajfa-894	244	16	june	june	PROPN
ajfa-894	244	17	2010	2010	NUM
ajfa-894	244	18	cannon	cannon	NOUN
ajfa-894	244	19	,	,	PUNCT
ajfa-894	244	20	d.	d.	PROPN
ajfa-894	244	21	m.	m.	PROPN
ajfa-894	244	22	&	&	CCONJ
ajfa-894	244	23	crowe	crowe	PROPN
ajfa-894	244	24	,	,	PUNCT
ajfa-894	244	25	g.a	g.a	PROPN
ajfa-894	244	26	.	.	PROPN
ajfa-894	244	27	(	(	PUNCT
ajfa-894	244	28	2004	2004	NUM
ajfa-894	244	29	)	)	PUNCT
ajfa-894	244	30	.	.	PUNCT
ajfa-894	245	1	soa	soa	PROPN
ajfa-894	245	2	compliance	compliance	NOUN
ajfa-894	245	3	:	:	PUNCT
ajfa-894	245	4	will	will	AUX
ajfa-894	245	5	it	it	PRON
ajfa-894	245	6	sabotage	sabotage	VERB
ajfa-894	245	7	your	your	PRON
ajfa-894	245	8	efforts	effort	NOUN
ajfa-894	245	9	?	?	PUNCT
ajfa-894	245	10	,	,	PUNCT
ajfa-894	245	11	the	the	DET
ajfa-894	245	12	journal	journal	NOUN
ajfa-894	245	13	of	of	ADP
ajfa-894	245	14	corporate	corporate	ADJ
ajfa-894	245	15	accounting	accounting	NOUN
ajfa-894	245	16	and	and	CCONJ
ajfa-894	245	17	finance	finance	NOUN
ajfa-894	245	18	,	,	PUNCT
ajfa-894	245	19	15(5	15(5	NUM
ajfa-894	245	20	)	)	PUNCT
ajfa-894	245	21	,	,	PUNCT
ajfa-894	245	22	31	31	NUM
ajfa-894	245	23	–	–	PUNCT
ajfa-894	245	24	37	37	NUM
ajfa-894	245	25	.	.	PUNCT
ajfa-894	245	26	http://dx.doi.org/10.1002/jcaf.20035	http://dx.doi.org/10.1002/jcaf.20035	VERB
ajfa-894	245	27	daily	daily	ADJ
ajfa-894	245	28	news	news	NOUN
ajfa-894	245	29	.	.	PUNCT
ajfa-894	246	1	(	(	PUNCT
ajfa-894	246	2	2008	2008	NUM
ajfa-894	246	3	,	,	PUNCT
ajfa-894	246	4	august	august	PROPN
ajfa-894	246	5	14	14	NUM
ajfa-894	246	6	)	)	PUNCT
ajfa-894	246	7	.	.	PUNCT
ajfa-894	247	1	india	india	PROPN
ajfa-894	247	2	botswana	botswana	PROPN
ajfa-894	247	3	partnership	partnership	PROPN
ajfa-894	247	4	,	,	PUNCT
ajfa-894	247	5	p.4	p.4	ADJ
ajfa-894	247	6	daily	daily	ADJ
ajfa-894	247	7	news	news	NOUN
ajfa-894	247	8	.	.	PUNCT
ajfa-894	248	1	(	(	PUNCT
ajfa-894	248	2	2008	2008	NUM
ajfa-894	248	3	,	,	PUNCT
ajfa-894	248	4	june	june	PROPN
ajfa-894	248	5	3	3	NUM
ajfa-894	248	6	)	)	PUNCT
ajfa-894	248	7	.	.	PUNCT
ajfa-894	249	1	internal	internal	ADJ
ajfa-894	249	2	auditors	auditor	NOUN
ajfa-894	249	3	allies	ally	NOUN
ajfa-894	249	4	,	,	PUNCT
ajfa-894	249	5	p.4	p.4	ADJ
ajfa-894	249	6	asian	asian	ADJ
ajfa-894	249	7	journal	journal	NOUN
ajfa-894	249	8	of	of	ADP
ajfa-894	249	9	finance	finance	PROPN
ajfa-894	249	10	&	&	CCONJ
ajfa-894	249	11	accounting	accounting	PROPN
ajfa-894	249	12	issn	issn	PROPN
ajfa-894	249	13	1946	1946	NUM
ajfa-894	249	14	-	-	PUNCT
ajfa-894	249	15	052x	052x	NOUN
ajfa-894	249	16	2011	2011	NUM
ajfa-894	249	17	,	,	PUNCT
ajfa-894	249	18	vol	vol	NOUN
ajfa-894	249	19	.	.	PROPN
ajfa-894	250	1	3	3	NUM
ajfa-894	250	2	,	,	PUNCT
ajfa-894	250	3	no	no	INTJ
ajfa-894	250	4	.	.	NOUN
ajfa-894	250	5	1	1	NUM
ajfa-894	250	6	:	:	PUNCT
ajfa-894	250	7	e8	e8	PROPN
ajfa-894	250	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-894	250	9	137	137	NUM
ajfa-894	250	10	daily	daily	ADJ
ajfa-894	250	11	news	news	NOUN
ajfa-894	250	12	.	.	PUNCT
ajfa-894	251	1	(	(	PUNCT
ajfa-894	251	2	2008	2008	NUM
ajfa-894	251	3	,	,	PUNCT
ajfa-894	251	4	may	may	AUX
ajfa-894	251	5	10).internal	10).internal	NUM
ajfa-894	251	6	auditors	auditor	NOUN
ajfa-894	251	7	essential	essential	ADJ
ajfa-894	251	8	for	for	ADP
ajfa-894	251	9	economic	economic	ADJ
ajfa-894	251	10	growth	growth	NOUN
ajfa-894	251	11	,	,	PUNCT
ajfa-894	251	12	p.3	p.3	NOUN
ajfa-894	251	13	economist	economist	NOUN
ajfa-894	251	14	.	.	PUNCT
ajfa-894	252	1	(	(	PUNCT
ajfa-894	252	2	2004	2004	NUM
ajfa-894	252	3	,	,	PUNCT
ajfa-894	252	4	november	november	PROPN
ajfa-894	252	5	18).the	18).the	DET
ajfa-894	252	6	future	future	NOUN
ajfa-894	252	7	of	of	ADP
ajfa-894	252	8	auditing	auditing	NOUN
ajfa-894	252	9	,	,	PUNCT
ajfa-894	252	10	called	call	VERB
ajfa-894	252	11	to	to	ADP
ajfa-894	252	12	account	account	NOUN
ajfa-894	252	13	,	,	PUNCT
ajfa-894	252	14	p12	p12	ADJ
ajfa-894	252	15	hammer	hammer	NOUN
ajfa-894	252	16	,	,	PUNCT
ajfa-894	252	17	m.	m.	NOUN
ajfa-894	252	18	(	(	PUNCT
ajfa-894	252	19	1990	1990	NUM
ajfa-894	252	20	,	,	PUNCT
ajfa-894	252	21	july	july	PROPN
ajfa-894	252	22	-	-	PUNCT
ajfa-894	252	23	august	august	PROPN
ajfa-894	252	24	)	)	PUNCT
ajfa-894	252	25	.	.	PUNCT
ajfa-894	253	1	reengineering	reengineere	VERB
ajfa-894	253	2	work	work	NOUN
ajfa-894	253	3	:	:	PUNCT
ajfa-894	253	4	do	do	AUX
ajfa-894	253	5	n't	not	PART
ajfa-894	253	6	automate	automate	VERB
ajfa-894	253	7	,	,	PUNCT
ajfa-894	253	8	obliterate	obliterate	VERB
ajfa-894	253	9	,	,	PUNCT
ajfa-894	253	10	harvard	harvard	PROPN
ajfa-894	253	11	business	business	PROPN
ajfa-894	253	12	review	review	PROPN
ajfa-894	253	13	,	,	PUNCT
ajfa-894	253	14	pp	pp	ADV
ajfa-894	253	15	.	.	PUNCT
ajfa-894	254	1	104	104	NUM
ajfa-894	254	2	-	-	SYM
ajfa-894	254	3	112	112	NUM
ajfa-894	254	4	.	.	PUNCT
ajfa-894	255	1	hinson	hinson	PROPN
ajfa-894	255	2	,	,	PUNCT
ajfa-894	255	3	g.(2007	g.(2007	PROPN
ajfa-894	255	4	)	)	PUNCT
ajfa-894	255	5	.	.	PUNCT
ajfa-894	256	1	the	the	DET
ajfa-894	256	2	state	state	NOUN
ajfa-894	256	3	of	of	ADP
ajfa-894	256	4	it	it	PRON
ajfa-894	256	5	auditing	audit	VERB
ajfa-894	256	6	in	in	ADP
ajfa-894	256	7	2007	2007	NUM
ajfa-894	256	8	,	,	PUNCT
ajfa-894	256	9	edpacs	edpac	NOUN
ajfa-894	256	10	:	:	PUNCT
ajfa-894	256	11	the	the	DET
ajfa-894	256	12	edp	edp	NOUN
ajfa-894	256	13	audit	audit	NOUN
ajfa-894	256	14	,	,	PUNCT
ajfa-894	256	15	control	control	NOUN
ajfa-894	256	16	,	,	PUNCT
ajfa-894	256	17	and	and	CCONJ
ajfa-894	256	18	security	security	NOUN
ajfa-894	256	19	newsletter	newsletter	NOUN
ajfa-894	256	20	,	,	PUNCT
ajfa-894	256	21	36(1	36(1	NUM
ajfa-894	256	22	)	)	PUNCT
ajfa-894	256	23	,	,	PUNCT
ajfa-894	256	24	13	13	NUM
ajfa-894	256	25	–	–	SYM
ajfa-894	256	26	31	31	NUM
ajfa-894	256	27	.	.	PUNCT
ajfa-894	257	1	http://dx.doi.org/10.1080/07366980701547065	http://dx.doi.org/10.1080/07366980701547065	PROPN
ajfa-894	257	2	iyanda	iyanda	PROPN
ajfa-894	257	3	,	,	PUNCT
ajfa-894	257	4	o	o	PROPN
ajfa-894	257	5	&	&	CCONJ
ajfa-894	257	6	ojo	ojo	PROPN
ajfa-894	257	7	,	,	PUNCT
ajfa-894	257	8	s.	s.	PROPN
ajfa-894	257	9	(	(	PUNCT
ajfa-894	257	10	2008	2008	NUM
ajfa-894	257	11	)	)	PUNCT
ajfa-894	257	12	.	.	PUNCT
ajfa-894	258	1	motivation	motivation	NOUN
ajfa-894	258	2	,	,	PUNCT
ajfa-894	258	3	influences	influence	NOUN
ajfa-894	258	4	,	,	PUNCT
ajfa-894	258	5	and	and	CCONJ
ajfa-894	258	6	perceived	perceive	VERB
ajfa-894	258	7	effect	effect	NOUN
ajfa-894	258	8	of	of	ADP
ajfa-894	258	9	ict	ict	NOUN
ajfa-894	258	10	adoption	adoption	NOUN
ajfa-894	258	11	in	in	ADP
ajfa-894	258	12	botswana	botswana	PROPN
ajfa-894	258	13	organizations	organization	NOUN
ajfa-894	258	14	,	,	PUNCT
ajfa-894	258	15	international	international	ADJ
ajfa-894	258	16	journal	journal	NOUN
ajfa-894	258	17	of	of	ADP
ajfa-894	258	18	emerging	emerge	VERB
ajfa-894	258	19	markets	market	NOUN
ajfa-894	258	20	,	,	PUNCT
ajfa-894	258	21	3(3	3(3	NUM
ajfa-894	258	22	)	)	PUNCT
ajfa-894	258	23	,	,	PUNCT
ajfa-894	258	24	311	311	NUM
ajfa-894	258	25	–	–	SYM
ajfa-894	258	26	322	322	NUM
ajfa-894	258	27	.	.	PUNCT
ajfa-894	259	1	http://dx.doi.org/10.1108/17468800810883710	http://dx.doi.org/10.1108/17468800810883710	PROPN
ajfa-894	259	2	jain	jain	PROPN
ajfa-894	259	3	,	,	PUNCT
ajfa-894	259	4	s	s	PROPN
ajfa-894	259	5	&	&	CCONJ
ajfa-894	259	6	mutula	mutula	ADJ
ajfa-894	259	7	,	,	PUNCT
ajfa-894	259	8	s.(2001	s.(2001	PROPN
ajfa-894	259	9	)	)	PUNCT
ajfa-894	259	10	.	.	PUNCT
ajfa-894	260	1	diffusing	diffuse	VERB
ajfa-894	260	2	information	information	NOUN
ajfa-894	260	3	technology	technology	NOUN
ajfa-894	260	4	in	in	ADP
ajfa-894	260	5	botswana	botswana	PROPN
ajfa-894	260	6	:	:	PUNCT
ajfa-894	260	7	a	a	DET
ajfa-894	260	8	framework	framework	NOUN
ajfa-894	260	9	for	for	ADP
ajfa-894	260	10	vision	vision	NOUN
ajfa-894	260	11	2016	2016	NUM
ajfa-894	260	12	,	,	PUNCT
ajfa-894	260	13	information	information	NOUN
ajfa-894	260	14	development	development	NOUN
ajfa-894	260	15	,	,	PUNCT
ajfa-894	260	16	17(4	17(4	NUM
ajfa-894	260	17	)	)	PUNCT
ajfa-894	260	18	,	,	PUNCT
ajfa-894	260	19	234	234	NUM
ajfa-894	260	20	-	-	SYM
ajfa-894	260	21	241	241	NUM
ajfa-894	260	22	.	.	PUNCT
ajfa-894	261	1	http://dx.doi.org/10.1177/0266666014241042	http://dx.doi.org/10.1177/0266666014241042	PROPN
ajfa-894	261	2	lee	lee	PROPN
ajfa-894	261	3	,	,	PUNCT
ajfa-894	261	4	t.h	t.h	PROPN
ajfa-894	261	5	&	&	CCONJ
ajfa-894	261	6	azham	azham	PROPN
ajfa-894	261	7	m.	m.	PROPN
ajfa-894	261	8	a.	a.	PROPN
ajfa-894	261	9	(	(	PUNCT
ajfa-894	261	10	2008	2008	NUM
ajfa-894	261	11	)	)	PUNCT
ajfa-894	261	12	.	.	PUNCT
ajfa-894	262	1	audit	audit	NOUN
ajfa-894	262	2	challenges	challenge	NOUN
ajfa-894	262	3	in	in	ADP
ajfa-894	262	4	malaysia	malaysia	PROPN
ajfa-894	262	5	,	,	PUNCT
ajfa-894	262	6	accountants	accountant	NOUN
ajfa-894	262	7	today	today	NOUN
ajfa-894	262	8	,	,	PUNCT
ajfa-894	262	9	p24	p24	NOUN
ajfa-894	262	10	-	-	PUNCT
ajfa-894	262	11	26	26	NUM
ajfa-894	262	12	mmegi	mmegi	NOUN
ajfa-894	262	13	.	.	PUNCT
ajfa-894	263	1	(	(	PUNCT
ajfa-894	263	2	2010	2010	NUM
ajfa-894	263	3	,	,	PUNCT
ajfa-894	263	4	june	june	PROPN
ajfa-894	263	5	17	17	NUM
ajfa-894	263	6	)	)	PUNCT
ajfa-894	263	7	.	.	PUNCT
ajfa-894	264	1	new	new	ADJ
ajfa-894	264	2	developments	development	NOUN
ajfa-894	264	3	in	in	ADP
ajfa-894	264	4	auditing	auditing	NOUN
ajfa-894	264	5	,	,	PUNCT
ajfa-894	264	6	p5	p5	ADJ
ajfa-894	264	7	sairosse	sairosse	NOUN
ajfa-894	264	8	,	,	PUNCT
ajfa-894	264	9	t.	t.	PROPN
ajfa-894	264	10	&	&	CCONJ
ajfa-894	264	11	mutula	mutula	PROPN
ajfa-894	264	12	,	,	PUNCT
ajfa-894	264	13	s.m	s.m	PROPN
ajfa-894	264	14	.	.	PROPN
ajfa-894	264	15	(	(	PUNCT
ajfa-894	264	16	2003	2003	NUM
ajfa-894	264	17	)	)	PUNCT
ajfa-894	264	18	.	.	PUNCT
ajfa-894	265	1	economic	economic	ADJ
ajfa-894	265	2	impact	impact	NOUN
ajfa-894	265	3	of	of	ADP
ajfa-894	265	4	the	the	DET
ajfa-894	265	5	internet	internet	NOUN
ajfa-894	265	6	:	:	PUNCT
ajfa-894	265	7	study	study	NOUN
ajfa-894	265	8	of	of	ADP
ajfa-894	265	9	cyber	cyber	ADJ
ajfa-894	265	10	cafes	cafe	NOUN
ajfa-894	265	11	in	in	ADP
ajfa-894	265	12	gaborone	gaborone	PROPN
ajfa-894	265	13	botswana	botswana	PROPN
ajfa-894	265	14	,	,	PUNCT
ajfa-894	265	15	library	library	PROPN
ajfa-894	265	16	hitech	hitech	PROPN
ajfa-894	265	17	,	,	PUNCT
ajfa-894	265	18	21(4	21(4	NUM
ajfa-894	265	19	)	)	PUNCT
ajfa-894	265	20	,	,	PUNCT
ajfa-894	265	21	451	451	NUM
ajfa-894	265	22	-	-	SYM
ajfa-894	265	23	62	62	NUM
ajfa-894	265	24	the	the	DET
ajfa-894	265	25	monitor	monitor	NOUN
ajfa-894	265	26	.	.	PUNCT
ajfa-894	266	1	(	(	PUNCT
ajfa-894	266	2	2010	2010	NUM
ajfa-894	266	3	,	,	PUNCT
ajfa-894	266	4	june	june	PROPN
ajfa-894	266	5	15	15	NUM
ajfa-894	266	6	)	)	PUNCT
ajfa-894	266	7	.	.	PUNCT
ajfa-894	267	1	fnb	fnb	PROPN
ajfa-894	267	2	launches	launch	VERB
ajfa-894	267	3	e	e	NOUN
ajfa-894	267	4	-	-	NOUN
ajfa-894	267	5	wallet	wallet	NOUN
ajfa-894	267	6	,	,	PUNCT
ajfa-894	267	7	p.b.2	p.b.2	VERB
ajfa-894	267	8	the	the	DET
ajfa-894	267	9	voice	voice	NOUN
ajfa-894	267	10	.	.	PUNCT
ajfa-894	268	1	(	(	PUNCT
ajfa-894	268	2	2008	2008	NUM
ajfa-894	268	3	,	,	PUNCT
ajfa-894	268	4	may	may	AUX
ajfa-894	268	5	10	10	NUM
ajfa-894	268	6	)	)	PUNCT
ajfa-894	268	7	.	.	PUNCT
ajfa-894	269	1	iia	iia	PROPN
ajfa-894	269	2	walk	walk	VERB
ajfa-894	269	3	the	the	DET
ajfa-894	269	4	talk	talk	NOUN
ajfa-894	269	5	,	,	PUNCT
ajfa-894	269	6	p.8	p.8	NOUN
ajfa-894	269	7	uzoka	uzoka	NOUN
ajfa-894	269	8	,	,	PUNCT
ajfa-894	269	9	f.-m	f.-m	PROPN
ajfa-894	269	10	.	.	PUNCT
ajfa-894	270	1	e.	e.	PROPN
ajfa-894	270	2	and	and	CCONJ
ajfa-894	270	3	t.	t.	PROPN
ajfa-894	270	4	ndzinge	ndzinge	NOUN
ajfa-894	270	5	.	.	PUNCT
ajfa-894	271	1	(	(	PUNCT
ajfa-894	271	2	2009	2009	NUM
ajfa-894	271	3	)	)	PUNCT
ajfa-894	271	4	.	.	PUNCT
ajfa-894	272	1	empirical	empirical	ADJ
ajfa-894	272	2	analysis	analysis	NOUN
ajfa-894	272	3	of	of	ADP
ajfa-894	272	4	biometric	biometric	ADJ
ajfa-894	272	5	technology	technology	NOUN
ajfa-894	272	6	adoption	adoption	NOUN
ajfa-894	272	7	and	and	CCONJ
ajfa-894	272	8	acceptance	acceptance	NOUN
ajfa-894	272	9	in	in	ADP
ajfa-894	272	10	botswana	botswana	PROPN
ajfa-894	272	11	.	.	PROPN
ajfa-894	273	1	journal	journal	PROPN
ajfa-894	273	2	of	of	ADP
ajfa-894	273	3	systems	system	NOUN
ajfa-894	273	4	and	and	CCONJ
ajfa-894	273	5	software	software	NOUN
ajfa-894	273	6	82(9	82(9	NUM
ajfa-894	273	7	):	):	PUNCT
ajfa-894	273	8	1550	1550	NUM
ajfa-894	273	9	-	-	SYM
ajfa-894	273	10	1564	1564	NUM
ajfa-894	273	11	.	.	PUNCT
ajfa-894	274	1	http://dx.doi.org/10.1016/j.jss.2009.04.041	http://dx.doi.org/10.1016/j.jss.2009.04.041	PROPN
ajfa-894	274	2	vasarhelyi	vasarhelyi	PROPN
ajfa-894	274	3	,	,	PUNCT
ajfa-894	274	4	m.	m.	NOUN
ajfa-894	274	5	and	and	CCONJ
ajfa-894	274	6	s.	s.	PROPN
ajfa-894	274	7	kuenkaikaew	kuenkaikaew	PROPN
ajfa-894	274	8	.	.	PUNCT
ajfa-894	275	1	(	(	PUNCT
ajfa-894	275	2	2009c	2009c	NUM
ajfa-894	275	3	)	)	PUNCT
ajfa-894	275	4	.	.	PUNCT
ajfa-894	276	1	continuous	continuous	ADJ
ajfa-894	276	2	auditing	auditing	NOUN
ajfa-894	276	3	and	and	CCONJ
ajfa-894	276	4	continuous	continuous	ADJ
ajfa-894	276	5	control	control	NOUN
ajfa-894	276	6	monitoring	monitoring	NOUN
ajfa-894	276	7	:	:	PUNCT
ajfa-894	276	8	case	case	NOUN
ajfa-894	276	9	studies	study	NOUN
ajfa-894	276	10	from	from	ADP
ajfa-894	276	11	leading	lead	VERB
ajfa-894	276	12	organizations	organization	NOUN
ajfa-894	276	13	.	.	PUNCT
ajfa-894	277	1	working	work	VERB
ajfa-894	277	2	paper	paper	NOUN
ajfa-894	277	3	,	,	PUNCT
ajfa-894	277	4	rutgers	rutgers	PROPN
ajfa-894	277	5	accounting	accounting	PROPN
ajfa-894	277	6	research	research	NOUN
ajfa-894	277	7	center	center	NOUN
ajfa-894	277	8	,	,	PUNCT
ajfa-894	277	9	rutgers	rutgers	PROPN
ajfa-894	277	10	business	business	PROPN
ajfa-894	277	11	school	school	PROPN
ajfa-894	277	12	vendrzyk	vendrzyk	NOUN
ajfa-894	277	13	,	,	PUNCT
ajfa-894	277	14	v.	v.	PROPN
ajfa-894	277	15	p.	p.	NOUN
ajfa-894	277	16	,	,	PUNCT
ajfa-894	277	17	and	and	CCONJ
ajfa-894	277	18	bagranoff	bagranoff	X
ajfa-894	277	19	,	,	PUNCT
ajfa-894	277	20	n.a	n.a	PROPN
ajfa-894	277	21	.	.	PROPN
ajfa-894	277	22	(	(	PUNCT
ajfa-894	277	23	2003	2003	NUM
ajfa-894	277	24	)	)	PUNCT
ajfa-894	277	25	.	.	PUNCT
ajfa-894	278	1	the	the	DET
ajfa-894	278	2	evolving	evolve	VERB
ajfa-894	278	3	role	role	NOUN
ajfa-894	278	4	of	of	ADP
ajfa-894	278	5	is	be	AUX
ajfa-894	278	6	audit	audit	NOUN
ajfa-894	278	7	:	:	PUNCT
ajfa-894	278	8	a	a	DET
ajfa-894	278	9	field	field	NOUN
ajfa-894	278	10	study	study	NOUN
ajfa-894	278	11	comparing	compare	VERB
ajfa-894	278	12	the	the	DET
ajfa-894	278	13	perceptions	perception	NOUN
ajfa-894	278	14	of	of	ADP
ajfa-894	278	15	is	be	AUX
ajfa-894	278	16	and	and	CCONJ
ajfa-894	278	17	financial	financial	ADJ
ajfa-894	278	18	auditors	auditor	NOUN
ajfa-894	278	19	.	.	PUNCT
ajfa-894	279	1	advances	advance	NOUN
ajfa-894	279	2	in	in	ADP
ajfa-894	279	3	accounting	account	VERB
ajfa-894	279	4	20	20	NUM
ajfa-894	279	5	:	:	PUNCT
ajfa-894	279	6	141–163	141–163	NUM
ajfa-894	279	7	.	.	PUNCT
ajfa-894	280	1	http://dx.doi.org/10.1016/s0882-6110(03)20007-9	http://dx.doi.org/10.1016/s0882-6110(03)20007-9	NOUN
ajfa-894	280	2	williams	williams	PROPN
ajfa-894	280	3	p.	p.	PROPN
ajfa-894	280	4	(	(	PUNCT
ajfa-894	280	5	2003).association	2003).association	NUM
ajfa-894	280	6	for	for	ADP
ajfa-894	280	7	integrity	integrity	NOUN
ajfa-894	280	8	in	in	ADP
ajfa-894	280	9	accounting	accounting	NOUN
ajfa-894	280	10	enters	enter	VERB
ajfa-894	280	11	the	the	DET
ajfa-894	280	12	discussion	discussion	NOUN
ajfa-894	280	13	of	of	ADP
ajfa-894	280	14	accounting	accounting	NOUN
ajfa-894	280	15	reforms	reform	NOUN
ajfa-894	280	16	.	.	PUNCT
ajfa-894	281	1	the	the	DET
ajfa-894	281	2	cpa	cpa	PROPN
ajfa-894	281	3	journal	journal	NOUN
ajfa-894	281	4	,	,	PUNCT
ajfa-894	281	5	73(4	73(4	NOUN
ajfa-894	281	6	)	)	PUNCT
ajfa-894	281	7	,	,	PUNCT
ajfa-894	281	8	14	14	NUM
ajfa-894	281	9	yavas	yavas	NOUN
ajfa-894	281	10	,	,	PUNCT
ajfa-894	281	11	u	u	NOUN
ajfa-894	281	12	,	,	PUNCT
ajfa-894	281	13	&	&	CCONJ
ajfa-894	281	14	arsan	arsan	PROPN
ajfa-894	281	15	,	,	PUNCT
ajfa-894	281	16	n.	n.	PROPN
ajfa-894	281	17	(	(	PUNCT
ajfa-894	281	18	1996	1996	NUM
ajfa-894	281	19	)	)	PUNCT
ajfa-894	281	20	.	.	PUNCT
ajfa-894	282	1	image	image	NOUN
ajfa-894	282	2	of	of	ADP
ajfa-894	282	3	auditing	auditing	NOUN
ajfa-894	282	4	as	as	ADP
ajfa-894	282	5	a	a	DET
ajfa-894	282	6	field	field	NOUN
ajfa-894	282	7	of	of	ADP
ajfa-894	282	8	study	study	NOUN
ajfa-894	282	9	and	and	CCONJ
ajfa-894	282	10	a	a	DET
ajfa-894	282	11	career	career	NOUN
ajfa-894	282	12	among	among	ADP
ajfa-894	282	13	college	college	NOUN
ajfa-894	282	14	students	student	NOUN
ajfa-894	282	15	,	,	PUNCT
ajfa-894	282	16	managerial	managerial	ADJ
ajfa-894	282	17	auditing	auditing	NOUN
ajfa-894	282	18	journal	journal	NOUN
ajfa-894	282	19	,	,	PUNCT
ajfa-894	282	20	11(5	11(5	NUM
ajfa-894	282	21	)	)	PUNCT
ajfa-894	282	22	,	,	PUNCT
ajfa-894	282	23	41	41	NUM
ajfa-894	282	24	–	–	SYM
ajfa-894	282	25	44	44	NUM
ajfa-894	282	26	.	.	PUNCT
ajfa-894	283	1	http://dx.doi.org/10.1108/02686909610120523	http://dx.doi.org/10.1108/02686909610120523	NOUN
ajfa-894	283	2	copyright	copyright	NOUN
ajfa-894	283	3	disclaimer	disclaimer	NOUN
ajfa-894	283	4	copyright	copyright	NOUN
ajfa-894	283	5	reserved	reserve	VERB
ajfa-894	283	6	by	by	ADP
ajfa-894	283	7	the	the	DET
ajfa-894	283	8	author(s	author(s	NOUN
ajfa-894	283	9	)	)	PUNCT
ajfa-894	283	10	.	.	PUNCT
ajfa-894	284	1	this	this	DET
ajfa-894	284	2	article	article	NOUN
ajfa-894	284	3	is	be	AUX
ajfa-894	284	4	an	an	DET
ajfa-894	284	5	open	open	ADJ
ajfa-894	284	6	-	-	PUNCT
ajfa-894	284	7	access	access	NOUN
ajfa-894	284	8	article	article	NOUN
ajfa-894	284	9	distributed	distribute	VERB
ajfa-894	284	10	under	under	ADP
ajfa-894	284	11	the	the	DET
ajfa-894	284	12	terms	term	NOUN
ajfa-894	284	13	and	and	CCONJ
ajfa-894	284	14	conditions	condition	NOUN
ajfa-894	284	15	of	of	ADP
ajfa-894	284	16	the	the	DET
ajfa-894	284	17	creative	creative	ADJ
ajfa-894	284	18	commons	common	NOUN
ajfa-894	284	19	attribution	attribution	NOUN
ajfa-894	284	20	license	license	NOUN
ajfa-894	284	21	(	(	PUNCT
ajfa-894	284	22	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-894	284	23	)	)	PUNCT
ajfa-894	284	24	.	.	PUNCT