id	sid	tid	token	lemma	pos
ajssms-499	1	1	asian	asian	ADJ
ajssms-499	1	2	journal	journal	NOUN
ajssms-499	1	3	of	of	ADP
ajssms-499	1	4	social	social	ADJ
ajssms-499	1	5	sciences	science	NOUN
ajssms-499	1	6	and	and	CCONJ
ajssms-499	1	7	management	management	NOUN
ajssms-499	1	8	studies	study	NOUN
ajssms-499	1	9	issn(e	issn(e	PROPN
ajssms-499	1	10	)	)	PUNCT
ajssms-499	1	11	:	:	PUNCT
ajssms-499	1	12	2313	2313	NUM
ajssms-499	1	13	-	-	SYM
ajssms-499	1	14	7401	7401	NUM
ajssms-499	1	15	issn(p	issn(p	PROPN
ajssms-499	1	16	)	)	PUNCT
ajssms-499	1	17	:	:	PUNCT
ajssms-499	1	18	2518	2518	NUM
ajssms-499	1	19	-	-	SYM
ajssms-499	1	20	0096	0096	NUM
ajssms-499	1	21	vol	vol	NOUN
ajssms-499	1	22	.	.	PUNCT
ajssms-499	2	1	3	3	NUM
ajssms-499	2	2	,	,	PUNCT
ajssms-499	2	3	no	no	INTJ
ajssms-499	2	4	.	.	NOUN
ajssms-499	2	5	4	4	NUM
ajssms-499	2	6	,	,	PUNCT
ajssms-499	2	7	266	266	NUM
ajssms-499	2	8	-	-	SYM
ajssms-499	2	9	271	271	NUM
ajssms-499	2	10	,	,	PUNCT
ajssms-499	2	11	2016	2016	NUM
ajssms-499	2	12	http://www.asianonlinejournals.com/index.php/ajssms	http://www.asianonlinejournals.com/index.php/ajssm	NOUN
ajssms-499	2	13	266	266	NUM
ajssms-499	2	14	auditor	auditor	NOUN
ajssms-499	2	15	independence	independence	NOUN
ajssms-499	2	16	:	:	PUNCT
ajssms-499	2	17	evidence	evidence	NOUN
ajssms-499	2	18	from	from	ADP
ajssms-499	2	19	ghanaian	ghanaian	ADJ
ajssms-499	2	20	polytechnics	polytechnic	NOUN
ajssms-499	2	21	mawutorwu	mawutorwu	ADJ
ajssms-499	2	22	doe1	doe1	PROPN
ajssms-499	3	1			PROPN
ajssms-499	3	2	frank	frank	PROPN
ajssms-499	3	3	owusu2	owusu2	PROPN
ajssms-499	3	4	eugene	eugene	PROPN
ajssms-499	3	5	oware	oware	PROPN
ajssms-499	3	6	koranteng3	koranteng3	PROPN
ajssms-499	3	7	ebenezer	ebenezer	PROPN
ajssms-499	3	8	mensah	mensah	PROPN
ajssms-499	3	9	annan4	annan4	PROPN
ajssms-499	3	10	1,2,3,4	1,2,3,4	NUM
ajssms-499	3	11	koforidua	koforidua	PROPN
ajssms-499	3	12	polytechnic	polytechnic	ADJ
ajssms-499	3	13	,	,	PUNCT
ajssms-499	3	14	faculty	faculty	NOUN
ajssms-499	3	15	of	of	ADP
ajssms-499	3	16	business	business	NOUN
ajssms-499	3	17	and	and	CCONJ
ajssms-499	3	18	management	management	NOUN
ajssms-499	3	19	studies	study	NOUN
ajssms-499	3	20	,	,	PUNCT
ajssms-499	3	21	koforidua	koforidua	PROPN
ajssms-499	3	22	,	,	PUNCT
ajssms-499	3	23	ghana	ghana	PROPN
ajssms-499	3	24	(	(	PUNCT
ajssms-499	3	25			PROPN
ajssms-499	3	26	corresponding	correspond	VERB
ajssms-499	3	27	author	author	NOUN
ajssms-499	3	28	)	)	PUNCT
ajssms-499	4	1	abstract	abstract	ADV
ajssms-499	4	2	there	there	PRON
ajssms-499	4	3	is	be	VERB
ajssms-499	4	4	a	a	DET
ajssms-499	4	5	perception	perception	NOUN
ajssms-499	4	6	that	that	SCONJ
ajssms-499	4	7	internal	internal	ADJ
ajssms-499	4	8	audit	audit	NOUN
ajssms-499	4	9	units	unit	NOUN
ajssms-499	4	10	(	(	PUNCT
ajssms-499	4	11	iaus	iaus	NOUN
ajssms-499	4	12	)	)	PUNCT
ajssms-499	4	13	in	in	ADP
ajssms-499	4	14	private	private	ADJ
ajssms-499	4	15	and	and	CCONJ
ajssms-499	4	16	public	public	ADJ
ajssms-499	4	17	sector	sector	NOUN
ajssms-499	4	18	organisations	organisation	NOUN
ajssms-499	4	19	can	can	AUX
ajssms-499	4	20	not	not	PART
ajssms-499	4	21	be	be	AUX
ajssms-499	4	22	independent	independent	ADJ
ajssms-499	4	23	in	in	ADP
ajssms-499	4	24	executing	execute	VERB
ajssms-499	4	25	their	their	PRON
ajssms-499	4	26	functions	function	NOUN
ajssms-499	4	27	because	because	SCONJ
ajssms-499	4	28	the	the	DET
ajssms-499	4	29	personnel	personnel	NOUN
ajssms-499	4	30	of	of	ADP
ajssms-499	4	31	the	the	DET
ajssms-499	4	32	units	unit	NOUN
ajssms-499	4	33	are	be	AUX
ajssms-499	4	34	on	on	ADP
ajssms-499	4	35	the	the	DET
ajssms-499	4	36	one	one	NUM
ajssms-499	4	37	hand	hand	NOUN
ajssms-499	4	38	employees	employee	NOUN
ajssms-499	4	39	of	of	ADP
ajssms-499	4	40	their	their	PRON
ajssms-499	4	41	organisations	organisation	NOUN
ajssms-499	4	42	and	and	CCONJ
ajssms-499	4	43	on	on	ADP
ajssms-499	4	44	the	the	DET
ajssms-499	4	45	other	other	ADJ
ajssms-499	4	46	hand	hand	NOUN
ajssms-499	4	47	expected	expect	VERB
ajssms-499	4	48	to	to	PART
ajssms-499	4	49	provide	provide	VERB
ajssms-499	4	50	assurance	assurance	NOUN
ajssms-499	4	51	services	service	NOUN
ajssms-499	4	52	to	to	ADP
ajssms-499	4	53	management	management	NOUN
ajssms-499	4	54	professionally	professionally	ADV
ajssms-499	4	55	.	.	PUNCT
ajssms-499	5	1	such	such	DET
ajssms-499	5	2	an	an	DET
ajssms-499	5	3	outlook	outlook	NOUN
ajssms-499	5	4	has	have	VERB
ajssms-499	5	5	the	the	DET
ajssms-499	5	6	tendency	tendency	NOUN
ajssms-499	5	7	to	to	PART
ajssms-499	5	8	impair	impair	VERB
ajssms-499	5	9	the	the	DET
ajssms-499	5	10	credibility	credibility	NOUN
ajssms-499	5	11	of	of	ADP
ajssms-499	5	12	iaus	iaus	NOUN
ajssms-499	5	13	as	as	ADV
ajssms-499	5	14	well	well	ADV
ajssms-499	5	15	as	as	ADP
ajssms-499	5	16	the	the	DET
ajssms-499	5	17	professionalism	professionalism	NOUN
ajssms-499	5	18	of	of	ADP
ajssms-499	5	19	the	the	DET
ajssms-499	5	20	iau	iau	PROPN
ajssms-499	5	21	.	.	PUNCT
ajssms-499	6	1	this	this	DET
ajssms-499	6	2	exploratory	exploratory	ADJ
ajssms-499	6	3	study	study	NOUN
ajssms-499	6	4	examined	examine	VERB
ajssms-499	6	5	the	the	DET
ajssms-499	6	6	independence	independence	NOUN
ajssms-499	6	7	in	in	ADP
ajssms-499	6	8	appearance	appearance	NOUN
ajssms-499	6	9	of	of	ADP
ajssms-499	6	10	the	the	DET
ajssms-499	6	11	iaus	iaus	NOUN
ajssms-499	6	12	in	in	ADP
ajssms-499	6	13	selected	select	VERB
ajssms-499	6	14	ghanaian	ghanaian	ADJ
ajssms-499	6	15	polytechnics	polytechnic	NOUN
ajssms-499	6	16	within	within	ADP
ajssms-499	6	17	the	the	DET
ajssms-499	6	18	framework	framework	NOUN
ajssms-499	6	19	of	of	ADP
ajssms-499	6	20	organisational	organisational	ADJ
ajssms-499	6	21	status	status	NOUN
ajssms-499	6	22	of	of	ADP
ajssms-499	6	23	the	the	DET
ajssms-499	6	24	iaus	iaus	NOUN
ajssms-499	6	25	,	,	PUNCT
ajssms-499	6	26	reporting	report	VERB
ajssms-499	6	27	line	line	NOUN
ajssms-499	6	28	of	of	ADP
ajssms-499	6	29	the	the	DET
ajssms-499	6	30	iau	iau	PROPN
ajssms-499	6	31	and	and	CCONJ
ajssms-499	6	32	the	the	DET
ajssms-499	6	33	power	power	NOUN
ajssms-499	6	34	conferred	confer	VERB
ajssms-499	6	35	on	on	ADP
ajssms-499	6	36	the	the	DET
ajssms-499	6	37	ghanaian	ghanaian	ADJ
ajssms-499	6	38	public	public	ADJ
ajssms-499	6	39	sector	sector	NOUN
ajssms-499	6	40	audit	audit	NOUN
ajssms-499	6	41	committee	committee	NOUN
ajssms-499	6	42	(	(	PUNCT
ajssms-499	6	43	ac	ac	PROPN
ajssms-499	6	44	)	)	PUNCT
ajssms-499	6	45	to	to	PART
ajssms-499	6	46	ensure	ensure	VERB
ajssms-499	6	47	independence	independence	NOUN
ajssms-499	6	48	.	.	PUNCT
ajssms-499	7	1	data	datum	NOUN
ajssms-499	7	2	was	be	AUX
ajssms-499	7	3	collected	collect	VERB
ajssms-499	7	4	from	from	ADP
ajssms-499	7	5	the	the	DET
ajssms-499	7	6	directors	director	NOUN
ajssms-499	7	7	of	of	ADP
ajssms-499	7	8	audit	audit	NOUN
ajssms-499	7	9	(	(	PUNCT
ajssms-499	7	10	doa	doa	NOUN
ajssms-499	7	11	)	)	PUNCT
ajssms-499	7	12	using	use	VERB
ajssms-499	7	13	a	a	DET
ajssms-499	7	14	survey	survey	NOUN
ajssms-499	7	15	method	method	NOUN
ajssms-499	7	16	.	.	PUNCT
ajssms-499	8	1	results	result	NOUN
ajssms-499	8	2	of	of	ADP
ajssms-499	8	3	the	the	DET
ajssms-499	8	4	study	study	NOUN
ajssms-499	8	5	suggest	suggest	VERB
ajssms-499	8	6	that	that	SCONJ
ajssms-499	8	7	the	the	DET
ajssms-499	8	8	iaus	iaus	NOUN
ajssms-499	8	9	in	in	ADP
ajssms-499	8	10	ghanaian	ghanaian	ADJ
ajssms-499	8	11	polytechnics	polytechnic	NOUN
ajssms-499	8	12	are	be	AUX
ajssms-499	8	13	largely	largely	ADV
ajssms-499	8	14	independent	independent	ADJ
ajssms-499	8	15	in	in	ADP
ajssms-499	8	16	appearance	appearance	NOUN
ajssms-499	8	17	.	.	PUNCT
ajssms-499	9	1	however	however	ADV
ajssms-499	9	2	,	,	PUNCT
ajssms-499	9	3	the	the	DET
ajssms-499	9	4	study	study	NOUN
ajssms-499	9	5	suggests	suggest	VERB
ajssms-499	9	6	that	that	SCONJ
ajssms-499	9	7	the	the	DET
ajssms-499	9	8	ghanaian	ghanaian	PROPN
ajssms-499	9	9	ac	ac	PROPN
ajssms-499	9	10	has	have	VERB
ajssms-499	9	11	only	only	ADV
ajssms-499	9	12	an	an	DET
ajssms-499	9	13	audit	audit	NOUN
ajssms-499	9	14	report	report	NOUN
ajssms-499	9	15	implementation	implementation	NOUN
ajssms-499	9	16	responsibility	responsibility	NOUN
ajssms-499	9	17	in	in	ADP
ajssms-499	9	18	reference	reference	NOUN
ajssms-499	9	19	to	to	ADP
ajssms-499	9	20	the	the	DET
ajssms-499	9	21	enabling	enable	VERB
ajssms-499	9	22	parliamentary	parliamentary	ADJ
ajssms-499	9	23	act	act	NOUN
ajssms-499	9	24	.	.	PUNCT
ajssms-499	10	1	the	the	DET
ajssms-499	10	2	paper	paper	NOUN
ajssms-499	10	3	contributes	contribute	VERB
ajssms-499	10	4	to	to	ADP
ajssms-499	10	5	the	the	DET
ajssms-499	10	6	auditing	auditing	NOUN
ajssms-499	10	7	literature	literature	NOUN
ajssms-499	10	8	by	by	ADP
ajssms-499	10	9	providing	provide	VERB
ajssms-499	10	10	some	some	DET
ajssms-499	10	11	insights	insight	NOUN
ajssms-499	10	12	into	into	ADP
ajssms-499	10	13	the	the	DET
ajssms-499	10	14	concept	concept	NOUN
ajssms-499	10	15	of	of	ADP
ajssms-499	10	16	auditor	auditor	NOUN
ajssms-499	10	17	independence	independence	NOUN
ajssms-499	10	18	in	in	ADP
ajssms-499	10	19	public	public	ADJ
ajssms-499	10	20	sector	sector	NOUN
ajssms-499	10	21	organisations	organisation	NOUN
ajssms-499	10	22	within	within	ADP
ajssms-499	10	23	the	the	DET
ajssms-499	10	24	context	context	NOUN
ajssms-499	10	25	of	of	ADP
ajssms-499	10	26	national	national	ADJ
ajssms-499	10	27	legislation	legislation	NOUN
ajssms-499	10	28	and	and	CCONJ
ajssms-499	10	29	international	international	ADJ
ajssms-499	10	30	best	good	ADJ
ajssms-499	10	31	practice	practice	NOUN
ajssms-499	10	32	in	in	ADP
ajssms-499	10	33	the	the	DET
ajssms-499	10	34	auditing	auditing	NOUN
ajssms-499	10	35	profession	profession	NOUN
ajssms-499	10	36	.	.	PUNCT
ajssms-499	11	1	keywords	keyword	NOUN
ajssms-499	11	2	:	:	PUNCT
ajssms-499	11	3	auditor	auditor	NOUN
ajssms-499	11	4	independence	independence	NOUN
ajssms-499	11	5	,	,	PUNCT
ajssms-499	11	6	audit	audit	NOUN
ajssms-499	11	7	committee	committee	NOUN
ajssms-499	11	8	,	,	PUNCT
ajssms-499	11	9	objectivity	objectivity	NOUN
ajssms-499	11	10	.	.	PUNCT
ajssms-499	12	1	contents	content	NOUN
ajssms-499	12	2	1	1	NUM
ajssms-499	12	3	.	.	PUNCT
ajssms-499	13	1	introduction	introduction	NOUN
ajssms-499	13	2	.......................................................................................................................................................................	.......................................................................................................................................................................	PUNCT
ajssms-499	14	1	267	267	NUM
ajssms-499	14	2	2	2	NUM
ajssms-499	14	3	.	.	PUNCT
ajssms-499	14	4	literature	literature	PROPN
ajssms-499	14	5	review	review	PROPN
ajssms-499	14	6	..............................................................................................................................................................	..............................................................................................................................................................	PROPN
ajssms-499	15	1	267	267	NUM
ajssms-499	15	2	3	3	NUM
ajssms-499	15	3	.	.	PUNCT
ajssms-499	15	4	methodology	methodology	NOUN
ajssms-499	15	5	.......................................................................................................................................................................	.......................................................................................................................................................................	PROPN
ajssms-499	16	1	269	269	NUM
ajssms-499	16	2	4	4	NUM
ajssms-499	16	3	.	.	PUNCT
ajssms-499	16	4	conclusions	conclusion	NOUN
ajssms-499	16	5	........................................................................................................................................................................	........................................................................................................................................................................	PUNCT
ajssms-499	17	1	270	270	NUM
ajssms-499	17	2	references	reference	NOUN
ajssms-499	17	3	..............................................................................................................................................................................	..............................................................................................................................................................................	PUNCT
ajssms-499	17	4	270	270	NUM
ajssms-499	17	5	citation	citation	NOUN
ajssms-499	17	6	|	|	ADV
ajssms-499	17	7	mawutorwu	mawutorwu	ADJ
ajssms-499	17	8	doe	doe	NOUN
ajssms-499	17	9	;	;	PUNCT
ajssms-499	17	10	frank	frank	PROPN
ajssms-499	17	11	owusu	owusu	PROPN
ajssms-499	17	12	,	,	PUNCT
ajssms-499	17	13	eugene	eugene	PROPN
ajssms-499	17	14	oware	oware	PROPN
ajssms-499	17	15	koranteng	koranteng	PROPN
ajssms-499	17	16	;	;	PUNCT
ajssms-499	17	17	ebenezer	ebenezer	PROPN
ajssms-499	17	18	mensah	mensah	PROPN
ajssms-499	17	19	annan	annan	PROPN
ajssms-499	17	20	(	(	PUNCT
ajssms-499	17	21	2016	2016	NUM
ajssms-499	17	22	)	)	PUNCT
ajssms-499	17	23	.	.	PUNCT
ajssms-499	18	1	auditor	auditor	NOUN
ajssms-499	18	2	independence	independence	NOUN
ajssms-499	18	3	:	:	PUNCT
ajssms-499	18	4	evidence	evidence	NOUN
ajssms-499	18	5	from	from	ADP
ajssms-499	18	6	ghanaian	ghanaian	ADJ
ajssms-499	18	7	polytechnics	polytechnic	NOUN
ajssms-499	18	8	.	.	PUNCT
ajssms-499	19	1	asian	asian	ADJ
ajssms-499	19	2	journal	journal	PROPN
ajssms-499	19	3	of	of	ADP
ajssms-499	19	4	social	social	ADJ
ajssms-499	19	5	sciences	sciences	PROPN
ajssms-499	19	6	and	and	CCONJ
ajssms-499	19	7	management	management	NOUN
ajssms-499	19	8	studies	study	NOUN
ajssms-499	19	9	,	,	PUNCT
ajssms-499	19	10	3(4	3(4	NUM
ajssms-499	19	11	):	):	PUNCT
ajssms-499	19	12	266	266	NUM
ajssms-499	19	13	-	-	SYM
ajssms-499	19	14	271	271	NUM
ajssms-499	19	15	.	.	PUNCT
ajssms-499	20	1	doi	doi	NOUN
ajssms-499	20	2	:	:	PUNCT
ajssms-499	20	3	10.20448	10.20448	NUM
ajssms-499	20	4	/	/	SYM
ajssms-499	20	5	journal.500/2016.3.4/500.4.266.271	journal.500/2016.3.4/500.4.266.271	NUM
ajssms-499	20	6	issn(e	issn(e	PROPN
ajssms-499	20	7	)	)	PUNCT
ajssms-499	20	8	:	:	PUNCT
ajssms-499	20	9	2313	2313	NUM
ajssms-499	20	10	-	-	SYM
ajssms-499	20	11	7401	7401	NUM
ajssms-499	20	12	issn(p	issn(p	PROPN
ajssms-499	20	13	)	)	PUNCT
ajssms-499	20	14	:	:	PUNCT
ajssms-499	20	15	2518	2518	NUM
ajssms-499	20	16	-	-	SYM
ajssms-499	20	17	0096	0096	NUM
ajssms-499	20	18	licensed	licensed	ADJ
ajssms-499	20	19	:	:	PUNCT
ajssms-499	20	20	contribution	contribution	NOUN
ajssms-499	20	21	/	/	SYM
ajssms-499	20	22	acknowledgement	acknowledgement	NOUN
ajssms-499	20	23	:	:	PUNCT
ajssms-499	20	24	this	this	DET
ajssms-499	20	25	work	work	NOUN
ajssms-499	20	26	is	be	AUX
ajssms-499	20	27	licensed	license	VERB
ajssms-499	20	28	under	under	ADP
ajssms-499	20	29	a	a	DET
ajssms-499	20	30	creative	creative	ADJ
ajssms-499	20	31	commons	common	NOUN
ajssms-499	20	32	attribution	attribution	NOUN
ajssms-499	20	33	3.0	3.0	NUM
ajssms-499	20	34	license	license	NOUN
ajssms-499	20	35	all	all	DET
ajssms-499	20	36	authors	author	NOUN
ajssms-499	20	37	contributed	contribute	VERB
ajssms-499	20	38	to	to	ADP
ajssms-499	20	39	the	the	DET
ajssms-499	20	40	conception	conception	NOUN
ajssms-499	20	41	and	and	CCONJ
ajssms-499	20	42	design	design	NOUN
ajssms-499	20	43	of	of	ADP
ajssms-499	20	44	the	the	DET
ajssms-499	20	45	study	study	NOUN
ajssms-499	20	46	.	.	PUNCT
ajssms-499	21	1	funding	funding	NOUN
ajssms-499	21	2	:	:	PUNCT
ajssms-499	21	3	this	this	DET
ajssms-499	21	4	study	study	NOUN
ajssms-499	21	5	received	receive	VERB
ajssms-499	21	6	no	no	DET
ajssms-499	21	7	specific	specific	ADJ
ajssms-499	21	8	financial	financial	ADJ
ajssms-499	21	9	support	support	NOUN
ajssms-499	21	10	.	.	PUNCT
ajssms-499	22	1	competing	compete	VERB
ajssms-499	22	2	interests	interest	NOUN
ajssms-499	22	3	:	:	PUNCT
ajssms-499	22	4	the	the	DET
ajssms-499	22	5	authors	author	NOUN
ajssms-499	22	6	declare	declare	VERB
ajssms-499	22	7	that	that	SCONJ
ajssms-499	22	8	they	they	PRON
ajssms-499	22	9	have	have	VERB
ajssms-499	22	10	no	no	DET
ajssms-499	22	11	competing	compete	VERB
ajssms-499	22	12	interests	interest	NOUN
ajssms-499	22	13	.	.	PUNCT
ajssms-499	23	1	transparency	transparency	NOUN
ajssms-499	23	2	:	:	PUNCT
ajssms-499	23	3	the	the	DET
ajssms-499	23	4	authors	author	NOUN
ajssms-499	23	5	confirm	confirm	VERB
ajssms-499	23	6	that	that	SCONJ
ajssms-499	23	7	the	the	DET
ajssms-499	23	8	manuscript	manuscript	NOUN
ajssms-499	23	9	is	be	AUX
ajssms-499	23	10	an	an	DET
ajssms-499	23	11	honest	honest	ADJ
ajssms-499	23	12	,	,	PUNCT
ajssms-499	23	13	accurate	accurate	ADJ
ajssms-499	23	14	,	,	PUNCT
ajssms-499	23	15	and	and	CCONJ
ajssms-499	23	16	transparent	transparent	ADJ
ajssms-499	23	17	account	account	NOUN
ajssms-499	23	18	of	of	ADP
ajssms-499	23	19	the	the	DET
ajssms-499	23	20	study	study	NOUN
ajssms-499	23	21	was	be	AUX
ajssms-499	23	22	reported	report	VERB
ajssms-499	23	23	;	;	PUNCT
ajssms-499	23	24	that	that	SCONJ
ajssms-499	23	25	no	no	DET
ajssms-499	23	26	vital	vital	ADJ
ajssms-499	23	27	features	feature	NOUN
ajssms-499	23	28	of	of	ADP
ajssms-499	23	29	the	the	DET
ajssms-499	23	30	study	study	NOUN
ajssms-499	23	31	have	have	AUX
ajssms-499	23	32	been	be	AUX
ajssms-499	23	33	omitted	omit	VERB
ajssms-499	23	34	;	;	PUNCT
ajssms-499	23	35	and	and	CCONJ
ajssms-499	23	36	that	that	SCONJ
ajssms-499	23	37	any	any	DET
ajssms-499	23	38	discrepancies	discrepancy	NOUN
ajssms-499	23	39	from	from	ADP
ajssms-499	23	40	the	the	DET
ajssms-499	23	41	study	study	NOUN
ajssms-499	23	42	as	as	SCONJ
ajssms-499	23	43	planned	plan	VERB
ajssms-499	23	44	have	have	AUX
ajssms-499	23	45	been	be	AUX
ajssms-499	23	46	explained	explain	VERB
ajssms-499	23	47	.	.	PUNCT
ajssms-499	24	1	ethical	ethical	ADJ
ajssms-499	24	2	:	:	PUNCT
ajssms-499	24	3	history	history	NOUN
ajssms-499	24	4	:	:	PUNCT
ajssms-499	24	5	this	this	DET
ajssms-499	24	6	study	study	NOUN
ajssms-499	24	7	follows	follow	VERB
ajssms-499	24	8	all	all	DET
ajssms-499	24	9	ethical	ethical	ADJ
ajssms-499	24	10	practices	practice	NOUN
ajssms-499	24	11	during	during	ADP
ajssms-499	24	12	writing	writing	NOUN
ajssms-499	24	13	.	.	PUNCT
ajssms-499	25	1	received	receive	VERB
ajssms-499	25	2	:	:	PUNCT
ajssms-499	25	3	8	8	NUM
ajssms-499	25	4	june	june	PROPN
ajssms-499	25	5	2016/	2016/	NUM
ajssms-499	25	6	revised	revise	VERB
ajssms-499	25	7	:	:	PUNCT
ajssms-499	25	8	19	19	NUM
ajssms-499	25	9	august	august	PROPN
ajssms-499	25	10	2016/	2016/	NUM
ajssms-499	25	11	accepted	accept	VERB
ajssms-499	25	12	:	:	PUNCT
ajssms-499	25	13	23	23	NUM
ajssms-499	25	14	august	august	PROPN
ajssms-499	25	15	2016/	2016/	NUM
ajssms-499	25	16	published	publish	VERB
ajssms-499	25	17	:	:	PUNCT
ajssms-499	25	18	27	27	NUM
ajssms-499	25	19	august	august	PROPN
ajssms-499	25	20	2016	2016	NUM
ajssms-499	25	21	publisher	publisher	NOUN
ajssms-499	25	22	:	:	PUNCT
ajssms-499	25	23	asian	asian	ADJ
ajssms-499	25	24	online	online	PROPN
ajssms-499	25	25	journal	journal	PROPN
ajssms-499	25	26	publishing	publishing	NOUN
ajssms-499	25	27	group	group	NOUN
ajssms-499	25	28	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-499	25	29	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	NOUN
ajssms-499	25	30	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	ADJ
ajssms-499	25	31	doe	doe	NOUN
ajssms-499	25	32	https://orcid.org/orcid-search/quick-search?searchquery=frank	https://orcid.org/orcid-search/quick-search?searchquery=frank	NOUN
ajssms-499	25	33	owusu	owusu	PROPN
ajssms-499	25	34	https://orcid.org/orcid-search/quick-search?searchquery=eugene	https://orcid.org/orcid-search/quick-search?searchquery=eugene	PROPN
ajssms-499	25	35	oware	oware	ADJ
ajssms-499	25	36	koranteng	koranteng	PROPN
ajssms-499	25	37	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	PROPN
ajssms-499	25	38	mensah	mensah	PROPN
ajssms-499	25	39	annan	annan	PROPN
ajssms-499	25	40	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PROPN
ajssms-499	25	41	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	VERB
ajssms-499	25	42	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	ADJ
ajssms-499	25	43	doe	doe	NOUN
ajssms-499	25	44	https://orcid.org/orcid-search/quick-search?searchquery=frank	https://orcid.org/orcid-search/quick-search?searchquery=frank	NOUN
ajssms-499	25	45	owusu	owusu	PROPN
ajssms-499	25	46	https://orcid.org/orcid-search/quick-search?searchquery=eugene	https://orcid.org/orcid-search/quick-search?searchquery=eugene	PROPN
ajssms-499	25	47	oware	oware	ADJ
ajssms-499	25	48	koranteng	koranteng	PROPN
ajssms-499	25	49	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	PROPN
ajssms-499	25	50	mensah	mensah	PROPN
ajssms-499	25	51	annan	annan	PROPN
ajssms-499	25	52	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PROPN
ajssms-499	25	53	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	VERB
ajssms-499	25	54	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	ADJ
ajssms-499	25	55	doe	doe	NOUN
ajssms-499	25	56	https://orcid.org/orcid-search/quick-search?searchquery=frank	https://orcid.org/orcid-search/quick-search?searchquery=frank	NOUN
ajssms-499	25	57	owusu	owusu	PROPN
ajssms-499	25	58	https://orcid.org/orcid-search/quick-search?searchquery=eugene	https://orcid.org/orcid-search/quick-search?searchquery=eugene	PROPN
ajssms-499	25	59	oware	oware	ADJ
ajssms-499	25	60	koranteng	koranteng	PROPN
ajssms-499	25	61	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	PROPN
ajssms-499	25	62	mensah	mensah	PROPN
ajssms-499	25	63	annan	annan	PROPN
ajssms-499	25	64	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PROPN
ajssms-499	25	65	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	VERB
ajssms-499	25	66	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	ADJ
ajssms-499	25	67	doe	doe	NOUN
ajssms-499	25	68	https://orcid.org/orcid-search/quick-search?searchquery=frank	https://orcid.org/orcid-search/quick-search?searchquery=frank	NOUN
ajssms-499	25	69	owusu	owusu	PROPN
ajssms-499	25	70	https://orcid.org/orcid-search/quick-search?searchquery=eugene	https://orcid.org/orcid-search/quick-search?searchquery=eugene	PROPN
ajssms-499	25	71	oware	oware	ADJ
ajssms-499	25	72	koranteng	koranteng	PROPN
ajssms-499	25	73	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	PROPN
ajssms-499	25	74	mensah	mensah	PROPN
ajssms-499	25	75	annan	annan	PROPN
ajssms-499	25	76	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PROPN
ajssms-499	25	77	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	VERB
ajssms-499	25	78	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	ADJ
ajssms-499	25	79	doe	doe	NOUN
ajssms-499	25	80	https://orcid.org/orcid-search/quick-search?searchquery=frank	https://orcid.org/orcid-search/quick-search?searchquery=frank	NOUN
ajssms-499	25	81	owusu	owusu	PROPN
ajssms-499	25	82	https://orcid.org/orcid-search/quick-search?searchquery=eugene	https://orcid.org/orcid-search/quick-search?searchquery=eugene	PROPN
ajssms-499	25	83	oware	oware	ADJ
ajssms-499	25	84	koranteng	koranteng	PROPN
ajssms-499	25	85	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	PROPN
ajssms-499	25	86	mensah	mensah	PROPN
ajssms-499	25	87	annan	annan	PROPN
ajssms-499	25	88	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PROPN
ajssms-499	25	89	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	VERB
ajssms-499	25	90	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu	ADJ
ajssms-499	25	91	doe	doe	NOUN
ajssms-499	25	92	https://orcid.org/orcid-search/quick-search?searchquery=frank	https://orcid.org/orcid-search/quick-search?searchquery=frank	NOUN
ajssms-499	25	93	owusu	owusu	PROPN
ajssms-499	25	94	https://orcid.org/orcid-search/quick-search?searchquery=eugene	https://orcid.org/orcid-search/quick-search?searchquery=eugene	PROPN
ajssms-499	25	95	oware	oware	ADJ
ajssms-499	25	96	koranteng	koranteng	PROPN
ajssms-499	25	97	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	https://orcid.org/orcid-search/quick-search?searchquery=ebenezer	PROPN
ajssms-499	25	98	mensah	mensah	PROPN
ajssms-499	25	99	annan	annan	PROPN
ajssms-499	25	100	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PROPN
ajssms-499	25	101	asian	asian	ADJ
ajssms-499	25	102	journal	journal	NOUN
ajssms-499	25	103	of	of	ADP
ajssms-499	25	104	social	social	ADJ
ajssms-499	25	105	sciences	sciences	PROPN
ajssms-499	25	106	and	and	CCONJ
ajssms-499	25	107	management	management	NOUN
ajssms-499	25	108	studies	study	NOUN
ajssms-499	25	109	,	,	PUNCT
ajssms-499	25	110	2016	2016	NUM
ajssms-499	25	111	,	,	PUNCT
ajssms-499	25	112	3(4	3(4	NUM
ajssms-499	25	113	):	):	PUNCT
ajssms-499	25	114	266	266	NUM
ajssms-499	25	115	-	-	SYM
ajssms-499	25	116	271	271	NUM
ajssms-499	25	117	267	267	NUM
ajssms-499	25	118	1	1	NUM
ajssms-499	25	119	.	.	PUNCT
ajssms-499	26	1	introduction	introduction	NOUN
ajssms-499	26	2	the	the	DET
ajssms-499	26	3	call	call	NOUN
ajssms-499	26	4	by	by	ADP
ajssms-499	26	5	corporate	corporate	ADJ
ajssms-499	26	6	entities	entity	NOUN
ajssms-499	26	7	,	,	PUNCT
ajssms-499	26	8	professional	professional	ADJ
ajssms-499	26	9	bodies	body	NOUN
ajssms-499	26	10	and	and	CCONJ
ajssms-499	26	11	academic	academic	ADJ
ajssms-499	26	12	researchers	researcher	NOUN
ajssms-499	26	13	for	for	ADP
ajssms-499	26	14	the	the	DET
ajssms-499	26	15	internal	internal	ADJ
ajssms-499	26	16	audit	audit	NOUN
ajssms-499	26	17	units	unit	NOUN
ajssms-499	26	18	(	(	PUNCT
ajssms-499	26	19	iaus	iaus	NOUN
ajssms-499	26	20	)	)	PUNCT
ajssms-499	26	21	to	to	PART
ajssms-499	26	22	improve	improve	VERB
ajssms-499	26	23	their	their	PRON
ajssms-499	26	24	audit	audit	NOUN
ajssms-499	26	25	capability	capability	NOUN
ajssms-499	26	26	increased	increase	VERB
ajssms-499	26	27	globally	globally	ADV
ajssms-499	26	28	following	follow	VERB
ajssms-499	26	29	the	the	DET
ajssms-499	26	30	corporate	corporate	ADJ
ajssms-499	26	31	scandal	scandal	NOUN
ajssms-499	26	32	of	of	ADP
ajssms-499	26	33	enron	enron	PROPN
ajssms-499	26	34	and	and	CCONJ
ajssms-499	26	35	other	other	ADJ
ajssms-499	26	36	reputed	repute	VERB
ajssms-499	26	37	business	business	NOUN
ajssms-499	26	38	organisations	organisation	NOUN
ajssms-499	26	39	.	.	PUNCT
ajssms-499	27	1	in	in	ADP
ajssms-499	27	2	an	an	DET
ajssms-499	27	3	attempt	attempt	NOUN
ajssms-499	27	4	to	to	PART
ajssms-499	27	5	salvage	salvage	VERB
ajssms-499	27	6	the	the	DET
ajssms-499	27	7	situation	situation	NOUN
ajssms-499	27	8	,	,	PUNCT
ajssms-499	27	9	diverse	diverse	ADJ
ajssms-499	27	10	legislations	legislation	NOUN
ajssms-499	27	11	and	and	CCONJ
ajssms-499	27	12	regulations	regulation	NOUN
ajssms-499	27	13	have	have	AUX
ajssms-499	27	14	emerged	emerge	VERB
ajssms-499	27	15	to	to	PART
ajssms-499	27	16	give	give	VERB
ajssms-499	27	17	the	the	DET
ajssms-499	27	18	iau	iau	PROPN
ajssms-499	27	19	prominence	prominence	NOUN
ajssms-499	27	20	in	in	ADP
ajssms-499	27	21	the	the	DET
ajssms-499	27	22	corporate	corporate	ADJ
ajssms-499	27	23	governance	governance	NOUN
ajssms-499	27	24	process	process	NOUN
ajssms-499	27	25	.	.	PUNCT
ajssms-499	28	1	to	to	ADP
ajssms-499	28	2	this	this	DET
ajssms-499	28	3	end	end	NOUN
ajssms-499	28	4	,	,	PUNCT
ajssms-499	28	5	the	the	DET
ajssms-499	28	6	role	role	NOUN
ajssms-499	28	7	and	and	CCONJ
ajssms-499	28	8	scope	scope	NOUN
ajssms-499	28	9	of	of	ADP
ajssms-499	28	10	the	the	DET
ajssms-499	28	11	internal	internal	ADJ
ajssms-499	28	12	audit	audit	NOUN
ajssms-499	28	13	unit	unit	NOUN
ajssms-499	28	14	(	(	PUNCT
ajssms-499	28	15	iau	iau	PROPN
ajssms-499	28	16	)	)	PUNCT
ajssms-499	28	17	is	be	AUX
ajssms-499	28	18	evolving	evolve	VERB
ajssms-499	28	19	to	to	PART
ajssms-499	28	20	meet	meet	VERB
ajssms-499	28	21	the	the	DET
ajssms-499	28	22	demands	demand	NOUN
ajssms-499	28	23	of	of	ADP
ajssms-499	28	24	the	the	DET
ajssms-499	28	25	changing	change	VERB
ajssms-499	28	26	business	business	NOUN
ajssms-499	28	27	environment	environment	NOUN
ajssms-499	28	28	and	and	CCONJ
ajssms-499	28	29	its	its	PRON
ajssms-499	28	30	diverse	diverse	ADJ
ajssms-499	28	31	stakeholder	stakeholder	NOUN
ajssms-499	28	32	needs	need	VERB
ajssms-499	28	33	so	so	SCONJ
ajssms-499	28	34	as	as	SCONJ
ajssms-499	28	35	to	to	PART
ajssms-499	28	36	achieve	achieve	VERB
ajssms-499	28	37	and	and	CCONJ
ajssms-499	28	38	promote	promote	VERB
ajssms-499	28	39	better	well	ADJ
ajssms-499	28	40	corporate	corporate	ADJ
ajssms-499	28	41	governance	governance	NOUN
ajssms-499	28	42	.	.	PUNCT
ajssms-499	29	1	the	the	DET
ajssms-499	29	2	iau	iau	PROPN
ajssms-499	29	3	is	be	AUX
ajssms-499	29	4	currently	currently	ADV
ajssms-499	29	5	expected	expect	VERB
ajssms-499	29	6	to	to	PART
ajssms-499	29	7	provide	provide	VERB
ajssms-499	29	8	an	an	DET
ajssms-499	29	9	independent	independent	ADJ
ajssms-499	29	10	assurance	assurance	NOUN
ajssms-499	29	11	and	and	CCONJ
ajssms-499	29	12	consulting	consulting	NOUN
ajssms-499	29	13	services	service	NOUN
ajssms-499	29	14	to	to	ADP
ajssms-499	29	15	management	management	NOUN
ajssms-499	29	16	to	to	PART
ajssms-499	29	17	evaluate	evaluate	VERB
ajssms-499	29	18	an	an	DET
ajssms-499	29	19	institution	institution	NOUN
ajssms-499	29	20	’s	’s	PART
ajssms-499	29	21	risk	risk	NOUN
ajssms-499	29	22	management	management	NOUN
ajssms-499	29	23	,	,	PUNCT
ajssms-499	29	24	internal	internal	ADJ
ajssms-499	29	25	control	control	NOUN
ajssms-499	29	26	system	system	NOUN
ajssms-499	29	27	,	,	PUNCT
ajssms-499	29	28	corporate	corporate	ADJ
ajssms-499	29	29	governance	governance	NOUN
ajssms-499	29	30	processes	process	NOUN
ajssms-499	29	31	to	to	PART
ajssms-499	29	32	ensure	ensure	VERB
ajssms-499	29	33	that	that	SCONJ
ajssms-499	29	34	they	they	PRON
ajssms-499	29	35	are	be	AUX
ajssms-499	29	36	adequate	adequate	ADJ
ajssms-499	29	37	and	and	CCONJ
ajssms-499	29	38	functioning	function	VERB
ajssms-499	29	39	properly	properly	ADV
ajssms-499	29	40	and	and	CCONJ
ajssms-499	29	41	simultaneously	simultaneously	ADV
ajssms-499	29	42	ensuring	ensure	VERB
ajssms-499	29	43	proper	proper	ADJ
ajssms-499	29	44	safeguarding	safeguarding	NOUN
ajssms-499	29	45	of	of	ADP
ajssms-499	29	46	assets	asset	NOUN
ajssms-499	29	47	,	,	PUNCT
ajssms-499	29	48	preventing	prevent	VERB
ajssms-499	29	49	and	and	CCONJ
ajssms-499	29	50	the	the	DET
ajssms-499	29	51	detection	detection	NOUN
ajssms-499	29	52	of	of	ADP
ajssms-499	29	53	fraud	fraud	NOUN
ajssms-499	29	54	and	and	CCONJ
ajssms-499	29	55	errors	error	NOUN
ajssms-499	29	56	(	(	PUNCT
ajssms-499	29	57	the	the	DET
ajssms-499	29	58	institute	institute	NOUN
ajssms-499	29	59	of	of	ADP
ajssms-499	29	60	internal	internal	ADJ
ajssms-499	29	61	auditors	auditor	NOUN
ajssms-499	29	62	(	(	PUNCT
ajssms-499	29	63	iia	iia	NOUN
ajssms-499	29	64	)	)	PUNCT
ajssms-499	29	65	,	,	PUNCT
ajssms-499	29	66	2004	2004	NUM
ajssms-499	29	67	;	;	PUNCT
ajssms-499	29	68	carcello	carcello	PROPN
ajssms-499	29	69	et	et	PROPN
ajssms-499	29	70	al	al	PROPN
ajssms-499	29	71	.	.	PROPN
ajssms-499	29	72	,	,	PUNCT
ajssms-499	29	73	2005	2005	NUM
ajssms-499	29	74	;	;	PUNCT
ajssms-499	29	75	aikins	aikin	NOUN
ajssms-499	29	76	,	,	PUNCT
ajssms-499	29	77	2011	2011	NUM
ajssms-499	29	78	)	)	PUNCT
ajssms-499	29	79	.	.	PUNCT
ajssms-499	30	1	it	it	PRON
ajssms-499	30	2	is	be	AUX
ajssms-499	30	3	therefore	therefore	ADV
ajssms-499	30	4	not	not	PART
ajssms-499	30	5	surprising	surprising	ADJ
ajssms-499	30	6	that	that	SCONJ
ajssms-499	30	7	the	the	DET
ajssms-499	30	8	iau	iau	PROPN
ajssms-499	30	9	has	have	AUX
ajssms-499	30	10	been	be	AUX
ajssms-499	30	11	identified	identify	VERB
ajssms-499	30	12	as	as	ADP
ajssms-499	30	13	one	one	NUM
ajssms-499	30	14	of	of	ADP
ajssms-499	30	15	the	the	DET
ajssms-499	30	16	pillars	pillar	NOUN
ajssms-499	30	17	of	of	ADP
ajssms-499	30	18	good	good	ADJ
ajssms-499	30	19	corporate	corporate	ADJ
ajssms-499	30	20	governance	governance	NOUN
ajssms-499	30	21	that	that	PRON
ajssms-499	30	22	complements	complement	VERB
ajssms-499	30	23	the	the	DET
ajssms-499	30	24	board	board	NOUN
ajssms-499	30	25	of	of	ADP
ajssms-499	30	26	directors	director	NOUN
ajssms-499	30	27	,	,	PUNCT
ajssms-499	30	28	audit	audit	NOUN
ajssms-499	30	29	committees	committee	NOUN
ajssms-499	30	30	and	and	CCONJ
ajssms-499	30	31	external	external	ADJ
ajssms-499	30	32	auditors	auditor	NOUN
ajssms-499	30	33	(	(	PUNCT
ajssms-499	30	34	anderson	anderson	PROPN
ajssms-499	30	35	et	et	PROPN
ajssms-499	30	36	al	al	PROPN
ajssms-499	30	37	.	.	PROPN
ajssms-499	30	38	,	,	PUNCT
ajssms-499	30	39	1993	1993	NUM
ajssms-499	30	40	)	)	PUNCT
ajssms-499	30	41	globally	globally	ADV
ajssms-499	30	42	.	.	PUNCT
ajssms-499	31	1	essentially	essentially	ADV
ajssms-499	31	2	,	,	PUNCT
ajssms-499	31	3	good	good	ADJ
ajssms-499	31	4	corporate	corporate	ADJ
ajssms-499	31	5	governance	governance	NOUN
ajssms-499	31	6	will	will	AUX
ajssms-499	31	7	be	be	AUX
ajssms-499	31	8	incomplete	incomplete	ADJ
ajssms-499	31	9	without	without	ADP
ajssms-499	31	10	the	the	DET
ajssms-499	31	11	iau	iau	PROPN
ajssms-499	31	12	.	.	PUNCT
ajssms-499	32	1	not	not	PART
ajssms-499	32	2	only	only	ADV
ajssms-499	32	3	is	be	AUX
ajssms-499	32	4	the	the	DET
ajssms-499	32	5	iau	iau	PROPN
ajssms-499	32	6	an	an	DET
ajssms-499	32	7	essential	essential	ADJ
ajssms-499	32	8	pillar	pillar	NOUN
ajssms-499	32	9	of	of	ADP
ajssms-499	32	10	the	the	DET
ajssms-499	32	11	corporate	corporate	ADJ
ajssms-499	32	12	governance	governance	NOUN
ajssms-499	32	13	structure	structure	NOUN
ajssms-499	32	14	but	but	CCONJ
ajssms-499	32	15	also	also	ADV
ajssms-499	32	16	an	an	DET
ajssms-499	32	17	indispensable	indispensable	ADJ
ajssms-499	32	18	unit	unit	NOUN
ajssms-499	32	19	as	as	SCONJ
ajssms-499	32	20	it	it	PRON
ajssms-499	32	21	has	have	VERB
ajssms-499	32	22	a	a	DET
ajssms-499	32	23	most	most	ADV
ajssms-499	32	24	profound	profound	ADJ
ajssms-499	32	25	knowledge	knowledge	NOUN
ajssms-499	32	26	of	of	ADP
ajssms-499	32	27	happenings	happening	NOUN
ajssms-499	32	28	in	in	ADP
ajssms-499	32	29	the	the	DET
ajssms-499	32	30	organizational	organizational	ADJ
ajssms-499	32	31	setting	setting	NOUN
ajssms-499	32	32	(	(	PUNCT
ajssms-499	32	33	cohen	cohen	NOUN
ajssms-499	32	34	and	and	CCONJ
ajssms-499	32	35	sayag	sayag	PROPN
ajssms-499	32	36	,	,	PUNCT
ajssms-499	32	37	2010	2010	NUM
ajssms-499	32	38	;	;	PUNCT
ajssms-499	32	39	iia	iia	NOUN
ajssms-499	32	40	,	,	PUNCT
ajssms-499	32	41	2012	2012	NUM
ajssms-499	32	42	)	)	PUNCT
ajssms-499	32	43	.	.	PUNCT
ajssms-499	33	1	the	the	DET
ajssms-499	33	2	establishment	establishment	NOUN
ajssms-499	33	3	and	and	CCONJ
ajssms-499	33	4	conduct	conduct	NOUN
ajssms-499	33	5	of	of	ADP
ajssms-499	33	6	the	the	DET
ajssms-499	33	7	iaus	iaus	NOUN
ajssms-499	33	8	in	in	ADP
ajssms-499	33	9	the	the	DET
ajssms-499	33	10	private	private	ADJ
ajssms-499	33	11	companies	company	NOUN
ajssms-499	33	12	and	and	CCONJ
ajssms-499	33	13	firms	firm	NOUN
ajssms-499	33	14	is	be	AUX
ajssms-499	33	15	not	not	PART
ajssms-499	33	16	required	require	VERB
ajssms-499	33	17	by	by	ADP
ajssms-499	33	18	statute	statute	NOUN
ajssms-499	33	19	or	or	CCONJ
ajssms-499	33	20	regulation	regulation	NOUN
ajssms-499	33	21	however	however	ADV
ajssms-499	33	22	they	they	PRON
ajssms-499	33	23	are	be	AUX
ajssms-499	33	24	required	require	VERB
ajssms-499	33	25	as	as	ADP
ajssms-499	33	26	way	way	NOUN
ajssms-499	33	27	of	of	ADP
ajssms-499	33	28	best	good	ADJ
ajssms-499	33	29	practice	practice	NOUN
ajssms-499	33	30	.	.	PUNCT
ajssms-499	34	1	their	their	PRON
ajssms-499	34	2	establishment	establishment	NOUN
ajssms-499	34	3	and	and	CCONJ
ajssms-499	34	4	conduct	conduct	NOUN
ajssms-499	34	5	in	in	ADP
ajssms-499	34	6	the	the	DET
ajssms-499	34	7	public	public	ADJ
ajssms-499	34	8	companies	company	NOUN
ajssms-499	34	9	and	and	CCONJ
ajssms-499	34	10	the	the	DET
ajssms-499	34	11	public	public	ADJ
ajssms-499	34	12	sector	sector	NOUN
ajssms-499	34	13	is	be	AUX
ajssms-499	34	14	required	require	VERB
ajssms-499	34	15	by	by	ADP
ajssms-499	34	16	statute	statute	NOUN
ajssms-499	34	17	and	and	CCONJ
ajssms-499	34	18	regulations	regulation	NOUN
ajssms-499	34	19	(	(	PUNCT
ajssms-499	34	20	godwin	godwin	PROPN
ajssms-499	34	21	,	,	PUNCT
ajssms-499	34	22	2004	2004	NUM
ajssms-499	34	23	;	;	PUNCT
ajssms-499	34	24	sterck	sterck	NOUN
ajssms-499	34	25	and	and	CCONJ
ajssms-499	34	26	bouckaert	bouckaert	VERB
ajssms-499	34	27	,	,	PUNCT
ajssms-499	34	28	2006	2006	NUM
ajssms-499	34	29	)	)	PUNCT
ajssms-499	34	30	.	.	PUNCT
ajssms-499	35	1	for	for	ADP
ajssms-499	35	2	instance	instance	NOUN
ajssms-499	35	3	,	,	PUNCT
ajssms-499	35	4	in	in	ADP
ajssms-499	35	5	the	the	DET
ajssms-499	35	6	united	united	PROPN
ajssms-499	35	7	states	states	PROPN
ajssms-499	35	8	of	of	ADP
ajssms-499	35	9	america	america	PROPN
ajssms-499	35	10	(	(	PUNCT
ajssms-499	35	11	usa	usa	PROPN
ajssms-499	35	12	)	)	PUNCT
ajssms-499	35	13	,	,	PUNCT
ajssms-499	35	14	the	the	DET
ajssms-499	35	15	sox	sox	PROPN
ajssms-499	35	16	(	(	PUNCT
ajssms-499	35	17	2002	2002	NUM
ajssms-499	35	18	)	)	PUNCT
ajssms-499	35	19	regulates	regulate	VERB
ajssms-499	35	20	public	public	ADJ
ajssms-499	35	21	companies	company	NOUN
ajssms-499	35	22	while	while	SCONJ
ajssms-499	35	23	in	in	ADP
ajssms-499	35	24	the	the	DET
ajssms-499	35	25	united	united	PROPN
ajssms-499	35	26	kingom	kingom	PROPN
ajssms-499	35	27	(	(	PUNCT
ajssms-499	35	28	uk	uk	PROPN
ajssms-499	35	29	)	)	PUNCT
ajssms-499	35	30	,	,	PUNCT
ajssms-499	35	31	the	the	DET
ajssms-499	35	32	uk	uk	PROPN
ajssms-499	35	33	corporate	corporate	ADJ
ajssms-499	35	34	governance	governance	NOUN
ajssms-499	35	35	code	code	NOUN
ajssms-499	35	36	and	and	CCONJ
ajssms-499	35	37	the	the	DET
ajssms-499	35	38	turnbull	turnbull	PROPN
ajssms-499	35	39	report	report	NOUN
ajssms-499	35	40	regulate	regulate	VERB
ajssms-499	35	41	public	public	ADJ
ajssms-499	35	42	companies	company	NOUN
ajssms-499	35	43	.	.	PUNCT
ajssms-499	36	1	to	to	PART
ajssms-499	36	2	strengthen	strengthen	VERB
ajssms-499	36	3	corporate	corporate	ADJ
ajssms-499	36	4	governance	governance	NOUN
ajssms-499	36	5	in	in	ADP
ajssms-499	36	6	the	the	DET
ajssms-499	36	7	ghanaian	ghanaian	ADJ
ajssms-499	36	8	public	public	ADJ
ajssms-499	36	9	sector	sector	NOUN
ajssms-499	36	10	administration	administration	NOUN
ajssms-499	36	11	,	,	PUNCT
ajssms-499	36	12	various	various	ADJ
ajssms-499	36	13	legislations	legislation	NOUN
ajssms-499	36	14	have	have	AUX
ajssms-499	36	15	been	be	AUX
ajssms-499	36	16	passed	pass	VERB
ajssms-499	36	17	since	since	SCONJ
ajssms-499	36	18	independence	independence	NOUN
ajssms-499	36	19	to	to	PART
ajssms-499	36	20	regulate	regulate	VERB
ajssms-499	36	21	the	the	DET
ajssms-499	36	22	conduct	conduct	NOUN
ajssms-499	36	23	of	of	ADP
ajssms-499	36	24	the	the	DET
ajssms-499	36	25	internal	internal	ADJ
ajssms-499	36	26	audit	audit	NOUN
ajssms-499	36	27	.	.	PUNCT
ajssms-499	37	1	currently	currently	ADV
ajssms-499	37	2	,	,	PUNCT
ajssms-499	37	3	among	among	ADP
ajssms-499	37	4	the	the	DET
ajssms-499	37	5	legislations	legislation	NOUN
ajssms-499	37	6	are	be	AUX
ajssms-499	37	7	the	the	DET
ajssms-499	37	8	1992	1992	NUM
ajssms-499	37	9	constitution	constitution	NOUN
ajssms-499	37	10	of	of	ADP
ajssms-499	37	11	the	the	DET
ajssms-499	37	12	republic	republic	NOUN
ajssms-499	37	13	of	of	ADP
ajssms-499	37	14	ghana	ghana	PROPN
ajssms-499	37	15	,	,	PUNCT
ajssms-499	37	16	the	the	DET
ajssms-499	37	17	audit	audit	NOUN
ajssms-499	37	18	service	service	PROPN
ajssms-499	37	19	act	act	PROPN
ajssms-499	37	20	,	,	PUNCT
ajssms-499	37	21	2000	2000	NUM
ajssms-499	37	22	,	,	PUNCT
ajssms-499	37	23	(	(	PUNCT
ajssms-499	37	24	act	act	NOUN
ajssms-499	37	25	584	584	NUM
ajssms-499	37	26	)	)	PUNCT
ajssms-499	37	27	,	,	PUNCT
ajssms-499	37	28	the	the	DET
ajssms-499	37	29	internal	internal	ADJ
ajssms-499	37	30	audit	audit	PROPN
ajssms-499	37	31	agency	agency	PROPN
ajssms-499	37	32	act	act	PROPN
ajssms-499	37	33	,	,	PUNCT
ajssms-499	37	34	2003	2003	NUM
ajssms-499	37	35	,	,	PUNCT
ajssms-499	37	36	(	(	PUNCT
ajssms-499	37	37	act	act	VERB
ajssms-499	37	38	658	658	NUM
ajssms-499	37	39	)	)	PUNCT
ajssms-499	37	40	,	,	PUNCT
ajssms-499	37	41	the	the	DET
ajssms-499	37	42	public	public	ADJ
ajssms-499	37	43	procurement	procurement	NOUN
ajssms-499	37	44	act	act	PROPN
ajssms-499	37	45	,	,	PUNCT
ajssms-499	37	46	(	(	PUNCT
ajssms-499	37	47	act	act	VERB
ajssms-499	37	48	663	663	NUM
ajssms-499	37	49	)	)	PUNCT
ajssms-499	37	50	and	and	CCONJ
ajssms-499	37	51	the	the	DET
ajssms-499	37	52	financial	financial	PROPN
ajssms-499	37	53	administration	administration	PROPN
ajssms-499	37	54	act	act	PROPN
ajssms-499	37	55	,	,	PUNCT
ajssms-499	37	56	(	(	PUNCT
ajssms-499	37	57	act	act	NOUN
ajssms-499	37	58	654	654	NUM
ajssms-499	37	59	)	)	PUNCT
ajssms-499	37	60	.	.	PUNCT
ajssms-499	38	1	whether	whether	SCONJ
ajssms-499	38	2	in	in	ADP
ajssms-499	38	3	the	the	DET
ajssms-499	38	4	public	public	ADJ
ajssms-499	38	5	sector	sector	NOUN
ajssms-499	38	6	,	,	PUNCT
ajssms-499	38	7	public	public	ADJ
ajssms-499	38	8	or	or	CCONJ
ajssms-499	38	9	private	private	ADJ
ajssms-499	38	10	companies	company	NOUN
ajssms-499	38	11	,	,	PUNCT
ajssms-499	38	12	the	the	DET
ajssms-499	38	13	iaus	iaus	NOUN
ajssms-499	38	14	provide	provide	VERB
ajssms-499	38	15	assurance	assurance	NOUN
ajssms-499	38	16	services	service	NOUN
ajssms-499	38	17	to	to	ADP
ajssms-499	38	18	multiple	multiple	ADJ
ajssms-499	38	19	stakeholders	stakeholder	NOUN
ajssms-499	38	20	.	.	PUNCT
ajssms-499	39	1	the	the	DET
ajssms-499	39	2	assurance	assurance	NOUN
ajssms-499	39	3	services	service	NOUN
ajssms-499	39	4	of	of	ADP
ajssms-499	39	5	the	the	DET
ajssms-499	39	6	iaus	iaus	NOUN
ajssms-499	39	7	have	have	VERB
ajssms-499	39	8	credibility	credibility	NOUN
ajssms-499	39	9	when	when	SCONJ
ajssms-499	39	10	they	they	PRON
ajssms-499	39	11	demonstrate	demonstrate	VERB
ajssms-499	39	12	an	an	DET
ajssms-499	39	13	appearance	appearance	NOUN
ajssms-499	39	14	of	of	ADP
ajssms-499	39	15	being	be	AUX
ajssms-499	39	16	independent	independent	ADJ
ajssms-499	39	17	from	from	ADP
ajssms-499	39	18	management	management	NOUN
ajssms-499	39	19	.	.	PUNCT
ajssms-499	40	1	the	the	DET
ajssms-499	40	2	usefulness	usefulness	NOUN
ajssms-499	40	3	of	of	ADP
ajssms-499	40	4	this	this	DET
ajssms-499	40	5	quality	quality	NOUN
ajssms-499	40	6	in	in	ADP
ajssms-499	40	7	iaus	iaus	ADJ
ajssms-499	40	8	operations	operation	NOUN
ajssms-499	40	9	has	have	AUX
ajssms-499	40	10	resulted	result	VERB
ajssms-499	40	11	in	in	ADP
ajssms-499	40	12	the	the	DET
ajssms-499	40	13	formulation	formulation	NOUN
ajssms-499	40	14	of	of	ADP
ajssms-499	40	15	legislations	legislation	NOUN
ajssms-499	40	16	,	,	PUNCT
ajssms-499	40	17	guidelines	guideline	NOUN
ajssms-499	40	18	,	,	PUNCT
ajssms-499	40	19	code	code	NOUN
ajssms-499	40	20	of	of	ADP
ajssms-499	40	21	ethics	ethic	NOUN
ajssms-499	40	22	and	and	CCONJ
ajssms-499	40	23	standards	standard	NOUN
ajssms-499	40	24	demanding	demand	VERB
ajssms-499	40	25	that	that	SCONJ
ajssms-499	40	26	iaus	iaus	NOUN
ajssms-499	40	27	must	must	AUX
ajssms-499	40	28	be	be	AUX
ajssms-499	40	29	independent	independent	ADJ
ajssms-499	40	30	and	and	CCONJ
ajssms-499	40	31	objective	objective	ADJ
ajssms-499	40	32	in	in	ADP
ajssms-499	40	33	their	their	PRON
ajssms-499	40	34	outlook	outlook	NOUN
ajssms-499	40	35	(	(	PUNCT
ajssms-499	40	36	sox	sox	PROPN
ajssms-499	40	37	,	,	PUNCT
ajssms-499	40	38	2002	2002	NUM
ajssms-499	40	39	;	;	PUNCT
ajssms-499	40	40	american	american	PROPN
ajssms-499	40	41	institute	institute	PROPN
ajssms-499	40	42	of	of	ADP
ajssms-499	40	43	certified	certify	VERB
ajssms-499	40	44	public	public	ADJ
ajssms-499	40	45	accountants	accountant	NOUN
ajssms-499	40	46	(	(	PUNCT
ajssms-499	40	47	aicpa	aicpa	PROPN
ajssms-499	40	48	)	)	PUNCT
ajssms-499	40	49	,	,	PUNCT
ajssms-499	40	50	2010	2010	NUM
ajssms-499	40	51	;	;	PUNCT
ajssms-499	40	52	international	international	ADJ
ajssms-499	40	53	ethics	ethic	NOUN
ajssms-499	40	54	standards	standard	NOUN
ajssms-499	40	55	board	board	NOUN
ajssms-499	40	56	for	for	ADP
ajssms-499	40	57	accountants	accountant	NOUN
ajssms-499	40	58	(	(	PUNCT
ajssms-499	40	59	iesba	iesba	PROPN
ajssms-499	40	60	)	)	PUNCT
ajssms-499	40	61	,	,	PUNCT
ajssms-499	40	62	2010	2010	NUM
ajssms-499	40	63	)	)	PUNCT
ajssms-499	40	64	.	.	PUNCT
ajssms-499	41	1	research	research	NOUN
ajssms-499	41	2	evidence	evidence	NOUN
ajssms-499	41	3	has	have	AUX
ajssms-499	41	4	demonstrated	demonstrate	VERB
ajssms-499	41	5	that	that	SCONJ
ajssms-499	41	6	the	the	DET
ajssms-499	41	7	independence	independence	NOUN
ajssms-499	41	8	of	of	ADP
ajssms-499	41	9	the	the	DET
ajssms-499	41	10	iau	iau	PROPN
ajssms-499	41	11	is	be	AUX
ajssms-499	41	12	best	well	ADV
ajssms-499	41	13	complemented	complement	VERB
ajssms-499	41	14	by	by	ADP
ajssms-499	41	15	the	the	DET
ajssms-499	41	16	organizational	organizational	ADJ
ajssms-499	41	17	status	status	NOUN
ajssms-499	41	18	,	,	PUNCT
ajssms-499	41	19	reporting	reporting	NOUN
ajssms-499	41	20	levels	level	NOUN
ajssms-499	41	21	and	and	CCONJ
ajssms-499	41	22	the	the	DET
ajssms-499	41	23	existence	existence	NOUN
ajssms-499	41	24	of	of	ADP
ajssms-499	41	25	an	an	DET
ajssms-499	41	26	audit	audit	NOUN
ajssms-499	41	27	committee	committee	NOUN
ajssms-499	41	28	(	(	PUNCT
ajssms-499	41	29	ahmad	ahmad	PROPN
ajssms-499	41	30	et	et	PROPN
ajssms-499	41	31	al	al	PROPN
ajssms-499	41	32	.	.	PROPN
ajssms-499	41	33	,	,	PUNCT
ajssms-499	41	34	2009	2009	NUM
ajssms-499	41	35	;	;	PUNCT
ajssms-499	41	36	cohen	cohen	PROPN
ajssms-499	41	37	and	and	CCONJ
ajssms-499	41	38	sayag	sayag	PROPN
ajssms-499	41	39	,	,	PUNCT
ajssms-499	41	40	2010	2010	NUM
ajssms-499	41	41	)	)	PUNCT
ajssms-499	41	42	.	.	PUNCT
ajssms-499	42	1	it	it	PRON
ajssms-499	42	2	can	can	AUX
ajssms-499	42	3	therefore	therefore	ADV
ajssms-499	42	4	be	be	AUX
ajssms-499	42	5	envisaged	envisage	VERB
ajssms-499	42	6	that	that	SCONJ
ajssms-499	42	7	there	there	PRON
ajssms-499	42	8	may	may	AUX
ajssms-499	42	9	be	be	AUX
ajssms-499	42	10	threats	threat	NOUN
ajssms-499	42	11	to	to	ADP
ajssms-499	42	12	the	the	DET
ajssms-499	42	13	independence	independence	NOUN
ajssms-499	42	14	of	of	ADP
ajssms-499	42	15	the	the	DET
ajssms-499	42	16	iaus	iaus	NOUN
ajssms-499	42	17	in	in	ADP
ajssms-499	42	18	the	the	DET
ajssms-499	42	19	absence	absence	NOUN
ajssms-499	42	20	of	of	ADP
ajssms-499	42	21	an	an	DET
ajssms-499	42	22	independent	independent	ADJ
ajssms-499	42	23	ac	ac	NOUN
ajssms-499	42	24	in	in	ADP
ajssms-499	42	25	an	an	DET
ajssms-499	42	26	organization	organization	NOUN
ajssms-499	42	27	.	.	PUNCT
ajssms-499	43	1	a	a	DET
ajssms-499	43	2	survey	survey	NOUN
ajssms-499	43	3	by	by	ADP
ajssms-499	43	4	the	the	DET
ajssms-499	43	5	global	global	ADJ
ajssms-499	43	6	internal	internal	ADJ
ajssms-499	43	7	audit	audit	NOUN
ajssms-499	43	8	common	common	ADJ
ajssms-499	43	9	body	body	NOUN
ajssms-499	43	10	of	of	ADP
ajssms-499	43	11	knowledge	knowledge	NOUN
ajssms-499	43	12	(	(	PUNCT
ajssms-499	43	13	cbok	cbok	NOUN
ajssms-499	43	14	,	,	PUNCT
ajssms-499	43	15	2015	2015	NUM
ajssms-499	43	16	)	)	PUNCT
ajssms-499	43	17	the	the	DET
ajssms-499	43	18	world	world	NOUN
ajssms-499	43	19	’s	’s	PART
ajssms-499	43	20	largest	large	ADJ
ajssms-499	43	21	ongoing	ongoing	ADJ
ajssms-499	43	22	study	study	NOUN
ajssms-499	43	23	of	of	ADP
ajssms-499	43	24	the	the	DET
ajssms-499	43	25	internal	internal	ADJ
ajssms-499	43	26	audit	audit	NOUN
ajssms-499	43	27	profession	profession	NOUN
ajssms-499	43	28	,	,	PUNCT
ajssms-499	43	29	in	in	ADP
ajssms-499	43	30	2015	2015	NUM
ajssms-499	43	31	,	,	PUNCT
ajssms-499	43	32	revealed	reveal	VERB
ajssms-499	43	33	that	that	SCONJ
ajssms-499	43	34	only	only	ADV
ajssms-499	43	35	an	an	DET
ajssms-499	43	36	average	average	ADJ
ajssms-499	43	37	67	67	NUM
ajssms-499	43	38	%	%	NOUN
ajssms-499	43	39	of	of	ADP
ajssms-499	43	40	public	public	ADJ
ajssms-499	43	41	sector	sector	NOUN
ajssms-499	43	42	organisations	organisation	NOUN
ajssms-499	43	43	have	have	VERB
ajssms-499	43	44	audit	audit	NOUN
ajssms-499	43	45	committees	committee	NOUN
ajssms-499	43	46	compared	compare	VERB
ajssms-499	43	47	to	to	ADP
ajssms-499	43	48	83	83	NUM
ajssms-499	43	49	%	%	NOUN
ajssms-499	43	50	in	in	ADP
ajssms-499	43	51	the	the	DET
ajssms-499	43	52	non	non	ADJ
ajssms-499	43	53	-	-	ADJ
ajssms-499	43	54	public	public	ADJ
ajssms-499	43	55	sector	sector	NOUN
ajssms-499	43	56	organisations	organisation	NOUN
ajssms-499	43	57	.	.	PUNCT
ajssms-499	44	1	the	the	DET
ajssms-499	44	2	iaus	iaus	NOUN
ajssms-499	44	3	are	be	AUX
ajssms-499	44	4	increasingly	increasingly	ADV
ajssms-499	44	5	playing	play	VERB
ajssms-499	44	6	an	an	DET
ajssms-499	44	7	important	important	ADJ
ajssms-499	44	8	role	role	NOUN
ajssms-499	44	9	in	in	ADP
ajssms-499	44	10	the	the	DET
ajssms-499	44	11	judicious	judicious	ADJ
ajssms-499	44	12	use	use	NOUN
ajssms-499	44	13	of	of	ADP
ajssms-499	44	14	resources	resource	NOUN
ajssms-499	44	15	in	in	ADP
ajssms-499	44	16	the	the	DET
ajssms-499	44	17	public	public	ADJ
ajssms-499	44	18	sector	sector	NOUN
ajssms-499	44	19	(	(	PUNCT
ajssms-499	44	20	theofanis	theofanis	NOUN
ajssms-499	44	21	et	et	NOUN
ajssms-499	44	22	al	al	PROPN
ajssms-499	44	23	.	.	PROPN
ajssms-499	44	24	,	,	PUNCT
ajssms-499	44	25	2011	2011	NUM
ajssms-499	44	26	)	)	PUNCT
ajssms-499	44	27	.	.	PUNCT
ajssms-499	45	1	they	they	PRON
ajssms-499	45	2	however	however	ADV
ajssms-499	45	3	thread	thread	VERB
ajssms-499	45	4	a	a	DET
ajssms-499	45	5	very	very	ADV
ajssms-499	45	6	slippery	slippery	ADJ
ajssms-499	45	7	path	path	NOUN
ajssms-499	45	8	in	in	ADP
ajssms-499	45	9	corporate	corporate	ADJ
ajssms-499	45	10	governance	governance	NOUN
ajssms-499	45	11	practice	practice	NOUN
ajssms-499	45	12	because	because	SCONJ
ajssms-499	45	13	on	on	ADP
ajssms-499	45	14	the	the	DET
ajssms-499	45	15	one	one	NUM
ajssms-499	45	16	hand	hand	NOUN
ajssms-499	45	17	they	they	PRON
ajssms-499	45	18	provide	provide	VERB
ajssms-499	45	19	assurance	assurance	NOUN
ajssms-499	45	20	services	service	NOUN
ajssms-499	45	21	to	to	ADP
ajssms-499	45	22	management	management	NOUN
ajssms-499	45	23	and	and	CCONJ
ajssms-499	45	24	on	on	ADP
ajssms-499	45	25	the	the	DET
ajssms-499	45	26	other	other	ADJ
ajssms-499	45	27	hand	hand	NOUN
ajssms-499	45	28	provide	provide	VERB
ajssms-499	45	29	consultancy	consultancy	NOUN
ajssms-499	45	30	services	service	NOUN
ajssms-499	45	31	to	to	ADP
ajssms-499	45	32	management	management	NOUN
ajssms-499	45	33	as	as	ADP
ajssms-499	45	34	professionals	professional	NOUN
ajssms-499	45	35	(	(	PUNCT
ajssms-499	45	36	sarens	saren	NOUN
ajssms-499	45	37	and	and	CCONJ
ajssms-499	45	38	de	de	X
ajssms-499	45	39	beelde	beelde	ADJ
ajssms-499	45	40	,	,	PUNCT
ajssms-499	45	41	2006	2006	NUM
ajssms-499	45	42	)	)	PUNCT
ajssms-499	45	43	.	.	PUNCT
ajssms-499	46	1	the	the	DET
ajssms-499	46	2	iaus	iaus	NOUN
ajssms-499	46	3	is	be	AUX
ajssms-499	46	4	expected	expect	VERB
ajssms-499	46	5	to	to	PART
ajssms-499	46	6	advise	advise	VERB
ajssms-499	46	7	management	management	NOUN
ajssms-499	46	8	in	in	ADP
ajssms-499	46	9	their	their	PRON
ajssms-499	46	10	consultancy	consultancy	NOUN
ajssms-499	46	11	service	service	NOUN
ajssms-499	46	12	and	and	CCONJ
ajssms-499	46	13	are	be	AUX
ajssms-499	46	14	equally	equally	ADV
ajssms-499	46	15	expected	expect	VERB
ajssms-499	46	16	to	to	PART
ajssms-499	46	17	independently	independently	ADV
ajssms-499	46	18	assess	assess	VERB
ajssms-499	46	19	management	management	NOUN
ajssms-499	46	20	.	.	PUNCT
ajssms-499	47	1	notwithstanding	notwithstanding	ADP
ajssms-499	47	2	the	the	DET
ajssms-499	47	3	fact	fact	NOUN
ajssms-499	47	4	that	that	SCONJ
ajssms-499	47	5	internal	internal	ADJ
ajssms-499	47	6	auditors	auditor	NOUN
ajssms-499	47	7	are	be	AUX
ajssms-499	47	8	employees	employee	NOUN
ajssms-499	47	9	of	of	ADP
ajssms-499	47	10	the	the	DET
ajssms-499	47	11	organisations	organisation	NOUN
ajssms-499	47	12	within	within	ADP
ajssms-499	47	13	which	which	PRON
ajssms-499	47	14	they	they	PRON
ajssms-499	47	15	work	work	VERB
ajssms-499	47	16	,	,	PUNCT
ajssms-499	47	17	they	they	PRON
ajssms-499	47	18	are	be	AUX
ajssms-499	47	19	to	to	PART
ajssms-499	47	20	report	report	VERB
ajssms-499	47	21	on	on	ADP
ajssms-499	47	22	the	the	DET
ajssms-499	47	23	adequacy	adequacy	NOUN
ajssms-499	47	24	of	of	ADP
ajssms-499	47	25	internal	internal	ADJ
ajssms-499	47	26	controls	control	NOUN
ajssms-499	47	27	as	as	ADP
ajssms-499	47	28	a	a	DET
ajssms-499	47	29	contribution	contribution	NOUN
ajssms-499	47	30	to	to	ADP
ajssms-499	47	31	the	the	DET
ajssms-499	47	32	proper	proper	ADJ
ajssms-499	47	33	,	,	PUNCT
ajssms-499	47	34	economic	economic	ADJ
ajssms-499	47	35	,	,	PUNCT
ajssms-499	47	36	efficient	efficient	ADJ
ajssms-499	47	37	and	and	CCONJ
ajssms-499	47	38	effective	effective	ADJ
ajssms-499	47	39	use	use	NOUN
ajssms-499	47	40	of	of	ADP
ajssms-499	47	41	resources	resource	NOUN
ajssms-499	47	42	.	.	PUNCT
ajssms-499	48	1	as	as	ADP
ajssms-499	48	2	a	a	DET
ajssms-499	48	3	result	result	NOUN
ajssms-499	48	4	of	of	ADP
ajssms-499	48	5	this	this	DET
ajssms-499	48	6	dual	dual	ADJ
ajssms-499	48	7	role	role	NOUN
ajssms-499	48	8	,	,	PUNCT
ajssms-499	48	9	there	there	PRON
ajssms-499	48	10	are	be	VERB
ajssms-499	48	11	questions	question	NOUN
ajssms-499	48	12	as	as	ADP
ajssms-499	48	13	to	to	ADP
ajssms-499	48	14	whether	whether	SCONJ
ajssms-499	48	15	the	the	DET
ajssms-499	48	16	iaus	iaus	NOUN
ajssms-499	48	17	as	as	ADP
ajssms-499	48	18	part	part	NOUN
ajssms-499	48	19	of	of	ADP
ajssms-499	48	20	the	the	DET
ajssms-499	48	21	group	group	NOUN
ajssms-499	48	22	of	of	ADP
ajssms-499	48	23	employee	employee	NOUN
ajssms-499	48	24	of	of	ADP
ajssms-499	48	25	an	an	DET
ajssms-499	48	26	organisation	organisation	NOUN
ajssms-499	48	27	can	can	AUX
ajssms-499	48	28	be	be	AUX
ajssms-499	48	29	truly	truly	ADV
ajssms-499	48	30	independent	independent	ADJ
ajssms-499	48	31	of	of	ADP
ajssms-499	48	32	management	management	NOUN
ajssms-499	48	33	influence	influence	NOUN
ajssms-499	48	34	and	and	CCONJ
ajssms-499	48	35	report	report	VERB
ajssms-499	48	36	events	event	NOUN
ajssms-499	48	37	in	in	ADP
ajssms-499	48	38	a	a	DET
ajssms-499	48	39	true	true	ADJ
ajssms-499	48	40	and	and	CCONJ
ajssms-499	48	41	fair	fair	ADJ
ajssms-499	48	42	manner	manner	NOUN
ajssms-499	48	43	(	(	PUNCT
ajssms-499	48	44	richard	richard	NOUN
ajssms-499	48	45	and	and	CCONJ
ajssms-499	48	46	jordan	jordan	PROPN
ajssms-499	48	47	,	,	PUNCT
ajssms-499	48	48	2000	2000	NUM
ajssms-499	48	49	;	;	PUNCT
ajssms-499	48	50	van	van	PROPN
ajssms-499	48	51	peursem	peursem	PROPN
ajssms-499	48	52	,	,	PUNCT
ajssms-499	48	53	2005	2005	NUM
ajssms-499	48	54	;	;	PUNCT
ajssms-499	48	55	paape	paape	NOUN
ajssms-499	48	56	,	,	PUNCT
ajssms-499	48	57	2007	2007	NUM
ajssms-499	48	58	)	)	PUNCT
ajssms-499	48	59	.	.	PUNCT
ajssms-499	49	1	to	to	ADP
ajssms-499	49	2	the	the	DET
ajssms-499	49	3	best	good	ADJ
ajssms-499	49	4	knowledge	knowledge	NOUN
ajssms-499	49	5	of	of	ADP
ajssms-499	49	6	the	the	DET
ajssms-499	49	7	researchers	researcher	NOUN
ajssms-499	49	8	,	,	PUNCT
ajssms-499	49	9	almost	almost	ADV
ajssms-499	49	10	two	two	NUM
ajssms-499	49	11	decades	decade	NOUN
ajssms-499	49	12	after	after	ADP
ajssms-499	49	13	the	the	DET
ajssms-499	49	14	establishment	establishment	NOUN
ajssms-499	49	15	of	of	ADP
ajssms-499	49	16	the	the	DET
ajssms-499	49	17	polytechnics	polytechnic	NOUN
ajssms-499	49	18	in	in	ADP
ajssms-499	49	19	ghana	ghana	PROPN
ajssms-499	49	20	,	,	PUNCT
ajssms-499	49	21	there	there	PRON
ajssms-499	49	22	is	be	VERB
ajssms-499	49	23	no	no	DET
ajssms-499	49	24	empirical	empirical	ADJ
ajssms-499	49	25	research	research	NOUN
ajssms-499	49	26	conducted	conduct	VERB
ajssms-499	49	27	to	to	PART
ajssms-499	49	28	examine	examine	VERB
ajssms-499	49	29	the	the	DET
ajssms-499	49	30	independence	independence	NOUN
ajssms-499	49	31	of	of	ADP
ajssms-499	49	32	the	the	DET
ajssms-499	49	33	iau	iau	PROPN
ajssms-499	49	34	in	in	ADP
ajssms-499	49	35	ghanaian	ghanaian	ADJ
ajssms-499	49	36	polytechnics	polytechnic	NOUN
ajssms-499	49	37	as	as	ADP
ajssms-499	49	38	public	public	ADJ
ajssms-499	49	39	sector	sector	NOUN
ajssms-499	49	40	organisations	organisation	NOUN
ajssms-499	49	41	.	.	PUNCT
ajssms-499	50	1	the	the	DET
ajssms-499	50	2	primary	primary	ADJ
ajssms-499	50	3	objective	objective	NOUN
ajssms-499	50	4	of	of	ADP
ajssms-499	50	5	this	this	DET
ajssms-499	50	6	paper	paper	NOUN
ajssms-499	50	7	is	be	AUX
ajssms-499	50	8	to	to	PART
ajssms-499	50	9	examine	examine	VERB
ajssms-499	50	10	the	the	DET
ajssms-499	50	11	independence	independence	NOUN
ajssms-499	50	12	in	in	ADP
ajssms-499	50	13	appearance	appearance	NOUN
ajssms-499	50	14	of	of	ADP
ajssms-499	50	15	the	the	DET
ajssms-499	50	16	iau	iau	PROPN
ajssms-499	50	17	in	in	ADP
ajssms-499	50	18	ghanaian	ghanaian	ADJ
ajssms-499	50	19	polytechnics	polytechnic	NOUN
ajssms-499	50	20	.	.	PUNCT
ajssms-499	51	1	this	this	DET
ajssms-499	51	2	independence	independence	NOUN
ajssms-499	51	3	in	in	ADP
ajssms-499	51	4	appearance	appearance	NOUN
ajssms-499	51	5	will	will	AUX
ajssms-499	51	6	be	be	AUX
ajssms-499	51	7	examined	examine	VERB
ajssms-499	51	8	within	within	ADP
ajssms-499	51	9	the	the	DET
ajssms-499	51	10	framework	framework	NOUN
ajssms-499	51	11	of	of	ADP
ajssms-499	51	12	organisational	organisational	ADJ
ajssms-499	51	13	status	status	NOUN
ajssms-499	51	14	of	of	ADP
ajssms-499	51	15	the	the	DET
ajssms-499	51	16	iaus	iaus	NOUN
ajssms-499	51	17	,	,	PUNCT
ajssms-499	51	18	reporting	report	VERB
ajssms-499	51	19	line	line	NOUN
ajssms-499	51	20	to	to	ADP
ajssms-499	51	21	the	the	DET
ajssms-499	51	22	board	board	NOUN
ajssms-499	51	23	of	of	ADP
ajssms-499	51	24	directors	director	NOUN
ajssms-499	51	25	and	and	CCONJ
ajssms-499	51	26	the	the	DET
ajssms-499	51	27	powers	power	NOUN
ajssms-499	51	28	of	of	ADP
ajssms-499	51	29	the	the	DET
ajssms-499	51	30	audit	audit	NOUN
ajssms-499	51	31	committee	committee	NOUN
ajssms-499	51	32	in	in	ADP
ajssms-499	51	33	ghanaian	ghanaian	ADJ
ajssms-499	51	34	public	public	ADJ
ajssms-499	51	35	sector	sector	NOUN
ajssms-499	51	36	organisations	organisation	NOUN
ajssms-499	51	37	.	.	PUNCT
ajssms-499	52	1	2	2	X
ajssms-499	52	2	.	.	X
ajssms-499	52	3	literature	literature	PROPN
ajssms-499	52	4	review	review	PROPN
ajssms-499	52	5	auditor	auditor	NOUN
ajssms-499	52	6	independence	independence	NOUN
ajssms-499	52	7	is	be	AUX
ajssms-499	52	8	important	important	ADJ
ajssms-499	52	9	because	because	SCONJ
ajssms-499	52	10	it	it	PRON
ajssms-499	52	11	has	have	VERB
ajssms-499	52	12	an	an	DET
ajssms-499	52	13	influence	influence	NOUN
ajssms-499	52	14	on	on	ADP
ajssms-499	52	15	audit	audit	NOUN
ajssms-499	52	16	quality	quality	NOUN
ajssms-499	52	17	.	.	PUNCT
ajssms-499	53	1	the	the	DET
ajssms-499	53	2	iaus	iaus	NOUN
ajssms-499	53	3	are	be	AUX
ajssms-499	53	4	regarded	regard	VERB
ajssms-499	53	5	as	as	ADP
ajssms-499	53	6	an	an	DET
ajssms-499	53	7	integral	integral	ADJ
ajssms-499	53	8	component	component	NOUN
ajssms-499	53	9	of	of	ADP
ajssms-499	53	10	corporate	corporate	ADJ
ajssms-499	53	11	governance	governance	NOUN
ajssms-499	53	12	practice	practice	NOUN
ajssms-499	53	13	and	and	CCONJ
ajssms-499	53	14	are	be	AUX
ajssms-499	53	15	expected	expect	VERB
ajssms-499	53	16	to	to	PART
ajssms-499	53	17	provide	provide	VERB
ajssms-499	53	18	assurance	assurance	NOUN
ajssms-499	53	19	and	and	CCONJ
ajssms-499	53	20	consulting	consulting	NOUN
ajssms-499	53	21	services	service	NOUN
ajssms-499	53	22	(	(	PUNCT
ajssms-499	53	23	christopher	christopher	PROPN
ajssms-499	53	24	et	et	PROPN
ajssms-499	53	25	al	al	PROPN
ajssms-499	53	26	.	.	PROPN
ajssms-499	53	27	,	,	PUNCT
ajssms-499	53	28	2009	2009	NUM
ajssms-499	53	29	)	)	PUNCT
ajssms-499	53	30	.	.	PUNCT
ajssms-499	54	1	the	the	DET
ajssms-499	54	2	iaus	iaus	ADJ
ajssms-499	54	3	threads	thread	VERB
ajssms-499	54	4	a	a	DET
ajssms-499	54	5	very	very	ADV
ajssms-499	54	6	slippery	slippery	ADJ
ajssms-499	54	7	path	path	NOUN
ajssms-499	54	8	in	in	ADP
ajssms-499	54	9	corporate	corporate	ADJ
ajssms-499	54	10	governance	governance	NOUN
ajssms-499	54	11	practice	practice	NOUN
ajssms-499	54	12	in	in	ADP
ajssms-499	54	13	an	an	DET
ajssms-499	54	14	attempt	attempt	NOUN
ajssms-499	54	15	to	to	PART
ajssms-499	54	16	be	be	AUX
ajssms-499	54	17	independent	independent	ADJ
ajssms-499	54	18	because	because	SCONJ
ajssms-499	54	19	on	on	ADP
ajssms-499	54	20	the	the	DET
ajssms-499	54	21	one	one	NUM
ajssms-499	54	22	hand	hand	NOUN
ajssms-499	54	23	they	they	PRON
ajssms-499	54	24	provide	provide	VERB
ajssms-499	54	25	assurance	assurance	NOUN
ajssms-499	54	26	services	service	NOUN
ajssms-499	54	27	to	to	ADP
ajssms-499	54	28	management	management	NOUN
ajssms-499	54	29	and	and	CCONJ
ajssms-499	54	30	on	on	ADP
ajssms-499	54	31	the	the	DET
ajssms-499	54	32	other	other	ADJ
ajssms-499	54	33	hand	hand	NOUN
ajssms-499	54	34	they	they	PRON
ajssms-499	54	35	provide	provide	VERB
ajssms-499	54	36	consultancy	consultancy	NOUN
ajssms-499	54	37	services	service	NOUN
ajssms-499	54	38	to	to	ADP
ajssms-499	54	39	management	management	NOUN
ajssms-499	54	40	as	as	ADP
ajssms-499	54	41	professionals	professional	NOUN
ajssms-499	54	42	(	(	PUNCT
ajssms-499	54	43	sarens	saren	NOUN
ajssms-499	54	44	and	and	CCONJ
ajssms-499	54	45	de	de	X
ajssms-499	54	46	beelde	beelde	ADJ
ajssms-499	54	47	,	,	PUNCT
ajssms-499	54	48	2006	2006	NUM
ajssms-499	54	49	)	)	PUNCT
ajssms-499	54	50	.	.	PUNCT
ajssms-499	55	1	attempts	attempt	NOUN
ajssms-499	55	2	have	have	AUX
ajssms-499	55	3	been	be	AUX
ajssms-499	55	4	made	make	VERB
ajssms-499	55	5	to	to	PART
ajssms-499	55	6	explain	explain	VERB
ajssms-499	55	7	and	and	CCONJ
ajssms-499	55	8	define	define	VERB
ajssms-499	55	9	the	the	DET
ajssms-499	55	10	concept	concept	NOUN
ajssms-499	55	11	of	of	ADP
ajssms-499	55	12	independence	independence	NOUN
ajssms-499	55	13	.	.	PUNCT
ajssms-499	56	1	an	an	DET
ajssms-499	56	2	observation	observation	NOUN
ajssms-499	56	3	made	make	VERB
ajssms-499	56	4	by	by	ADP
ajssms-499	56	5	regulators	regulator	NOUN
ajssms-499	56	6	and	and	CCONJ
ajssms-499	56	7	professional	professional	ADJ
ajssms-499	56	8	bodies	body	NOUN
ajssms-499	56	9	alike	alike	ADV
ajssms-499	56	10	is	be	AUX
ajssms-499	56	11	that	that	SCONJ
ajssms-499	56	12	the	the	DET
ajssms-499	56	13	word	word	NOUN
ajssms-499	56	14	can	can	AUX
ajssms-499	56	15	not	not	PART
ajssms-499	56	16	be	be	AUX
ajssms-499	56	17	explained	explain	VERB
ajssms-499	56	18	nor	nor	CCONJ
ajssms-499	56	19	defined	define	VERB
ajssms-499	56	20	in	in	ADP
ajssms-499	56	21	isolation	isolation	NOUN
ajssms-499	56	22	(	(	PUNCT
ajssms-499	56	23	fearnley	fearnley	PROPN
ajssms-499	56	24	and	and	CCONJ
ajssms-499	56	25	beattie	beattie	PROPN
ajssms-499	56	26	,	,	PUNCT
ajssms-499	56	27	2004	2004	NUM
ajssms-499	56	28	)	)	PUNCT
ajssms-499	56	29	.	.	PUNCT
ajssms-499	57	1	there	there	PRON
ajssms-499	57	2	is	be	VERB
ajssms-499	57	3	independence	independence	NOUN
ajssms-499	57	4	in	in	ADP
ajssms-499	57	5	mind	mind	NOUN
ajssms-499	57	6	and	and	CCONJ
ajssms-499	57	7	independence	independence	NOUN
ajssms-499	57	8	in	in	ADP
ajssms-499	57	9	appearance	appearance	NOUN
ajssms-499	57	10	.	.	PUNCT
ajssms-499	58	1	regulators	regulator	NOUN
ajssms-499	58	2	and	and	CCONJ
ajssms-499	58	3	research	research	NOUN
ajssms-499	58	4	academicians	academician	NOUN
ajssms-499	58	5	have	have	AUX
ajssms-499	58	6	largely	largely	ADV
ajssms-499	58	7	come	come	VERB
ajssms-499	58	8	to	to	ADP
ajssms-499	58	9	an	an	DET
ajssms-499	58	10	understanding	understanding	NOUN
ajssms-499	58	11	that	that	PRON
ajssms-499	58	12	independence	independence	NOUN
ajssms-499	58	13	in	in	ADP
ajssms-499	58	14	mind	mind	NOUN
ajssms-499	58	15	relates	relate	VERB
ajssms-499	58	16	to	to	ADP
ajssms-499	58	17	one	one	NUM
ajssms-499	58	18	’s	’s	PART
ajssms-499	58	19	state	state	NOUN
ajssms-499	58	20	of	of	ADP
ajssms-499	58	21	mind	mind	NOUN
ajssms-499	58	22	and	and	CCONJ
ajssms-499	58	23	is	be	AUX
ajssms-499	58	24	not	not	PART
ajssms-499	58	25	easy	easy	ADJ
ajssms-499	58	26	to	to	PART
ajssms-499	58	27	prove	prove	VERB
ajssms-499	58	28	.	.	PUNCT
ajssms-499	59	1	whittington	whittington	PROPN
ajssms-499	59	2	and	and	CCONJ
ajssms-499	59	3	pany	pany	PROPN
ajssms-499	59	4	(	(	PUNCT
ajssms-499	59	5	2004	2004	NUM
ajssms-499	59	6	)	)	PUNCT
ajssms-499	59	7	concluded	conclude	VERB
ajssms-499	59	8	that	that	SCONJ
ajssms-499	59	9	auditor	auditor	NOUN
ajssms-499	59	10	independence	independence	NOUN
ajssms-499	59	11	is	be	AUX
ajssms-499	59	12	relative	relative	ADJ
ajssms-499	59	13	and	and	CCONJ
ajssms-499	59	14	not	not	PART
ajssms-499	59	15	absolute	absolute	ADJ
ajssms-499	59	16	as	as	SCONJ
ajssms-499	59	17	it	it	PRON
ajssms-499	59	18	depends	depend	VERB
ajssms-499	59	19	on	on	ADP
ajssms-499	59	20	the	the	DET
ajssms-499	59	21	context	context	NOUN
ajssms-499	59	22	.	.	PUNCT
ajssms-499	60	1	fearnley	fearnley	PROPN
ajssms-499	60	2	and	and	CCONJ
ajssms-499	60	3	beattie	beattie	PROPN
ajssms-499	60	4	(	(	PUNCT
ajssms-499	60	5	2004	2004	NUM
ajssms-499	60	6	)	)	PUNCT
ajssms-499	60	7	summarized	summarize	VERB
ajssms-499	60	8	definitions	definition	NOUN
ajssms-499	60	9	of	of	ADP
ajssms-499	60	10	auditor	auditor	NOUN
ajssms-499	60	11	independence	independence	NOUN
ajssms-499	60	12	from	from	ADP
ajssms-499	60	13	the	the	DET
ajssms-499	60	14	perspective	perspective	NOUN
ajssms-499	60	15	of	of	ADP
ajssms-499	60	16	various	various	ADJ
ajssms-499	60	17	regulators	regulator	NOUN
ajssms-499	60	18	from	from	ADP
ajssms-499	60	19	the	the	DET
ajssms-499	60	20	uk	uk	PROPN
ajssms-499	60	21	,	,	PUNCT
ajssms-499	60	22	usa	usa	PROPN
ajssms-499	60	23	,	,	PUNCT
ajssms-499	60	24	australia	australia	PROPN
ajssms-499	60	25	,	,	PUNCT
ajssms-499	60	26	canada	canada	PROPN
ajssms-499	60	27	and	and	CCONJ
ajssms-499	60	28	the	the	DET
ajssms-499	60	29	european	european	PROPN
ajssms-499	60	30	commission	commission	PROPN
ajssms-499	60	31	.	.	PUNCT
ajssms-499	61	1	all	all	DET
ajssms-499	61	2	the	the	DET
ajssms-499	61	3	individual	individual	ADJ
ajssms-499	61	4	definitions	definition	NOUN
ajssms-499	61	5	by	by	ADP
ajssms-499	61	6	these	these	DET
ajssms-499	61	7	regulators	regulator	NOUN
ajssms-499	61	8	asian	asian	ADJ
ajssms-499	61	9	journal	journal	NOUN
ajssms-499	61	10	of	of	ADP
ajssms-499	61	11	social	social	ADJ
ajssms-499	61	12	sciences	sciences	PROPN
ajssms-499	61	13	and	and	CCONJ
ajssms-499	61	14	management	management	NOUN
ajssms-499	61	15	studies	study	NOUN
ajssms-499	61	16	,	,	PUNCT
ajssms-499	61	17	2016	2016	NUM
ajssms-499	61	18	,	,	PUNCT
ajssms-499	61	19	3(4	3(4	NUM
ajssms-499	61	20	):	):	PUNCT
ajssms-499	61	21	266	266	NUM
ajssms-499	61	22	-	-	SYM
ajssms-499	61	23	271	271	NUM
ajssms-499	61	24	268	268	NUM
ajssms-499	61	25	clearly	clearly	ADV
ajssms-499	61	26	distinguished	distinguish	VERB
ajssms-499	61	27	between	between	ADP
ajssms-499	61	28	independence	independence	NOUN
ajssms-499	61	29	in	in	ADP
ajssms-499	61	30	fact	fact	NOUN
ajssms-499	61	31	and	and	CCONJ
ajssms-499	61	32	independence	independence	NOUN
ajssms-499	61	33	in	in	ADP
ajssms-499	61	34	appearance	appearance	NOUN
ajssms-499	61	35	.	.	PUNCT
ajssms-499	62	1	independence	independence	NOUN
ajssms-499	62	2	in	in	ADP
ajssms-499	62	3	fact	fact	NOUN
ajssms-499	62	4	is	be	AUX
ajssms-499	62	5	perceived	perceive	VERB
ajssms-499	62	6	as	as	ADP
ajssms-499	62	7	a	a	DET
ajssms-499	62	8	mental	mental	ADJ
ajssms-499	62	9	state	state	NOUN
ajssms-499	62	10	and	and	CCONJ
ajssms-499	62	11	objectivity	objectivity	NOUN
ajssms-499	62	12	of	of	ADP
ajssms-499	62	13	the	the	DET
ajssms-499	62	14	auditor	auditor	NOUN
ajssms-499	62	15	and	and	CCONJ
ajssms-499	62	16	is	be	AUX
ajssms-499	62	17	not	not	PART
ajssms-499	62	18	easily	easily	ADV
ajssms-499	62	19	subject	subject	ADJ
ajssms-499	62	20	to	to	ADP
ajssms-499	62	21	proof	proof	NOUN
ajssms-499	62	22	.	.	PUNCT
ajssms-499	63	1	deangelo	deangelo	PROPN
ajssms-499	63	2	(	(	PUNCT
ajssms-499	63	3	1981	1981	NUM
ajssms-499	63	4	)	)	PUNCT
ajssms-499	63	5	remarked	remark	VERB
ajssms-499	63	6	that	that	SCONJ
ajssms-499	63	7	auditor	auditor	NOUN
ajssms-499	63	8	independence	independence	NOUN
ajssms-499	63	9	is	be	AUX
ajssms-499	63	10	‘	'	PUNCT
ajssms-499	63	11	the	the	DET
ajssms-499	63	12	conditional	conditional	ADJ
ajssms-499	63	13	probability	probability	NOUN
ajssms-499	63	14	of	of	ADP
ajssms-499	63	15	reporting	report	VERB
ajssms-499	63	16	a	a	DET
ajssms-499	63	17	discovered	discover	VERB
ajssms-499	63	18	breach	breach	NOUN
ajssms-499	63	19	’	'	PUNCT
ajssms-499	63	20	and	and	CCONJ
ajssms-499	63	21	this	this	DET
ajssms-499	63	22	position	position	NOUN
ajssms-499	63	23	appears	appear	VERB
ajssms-499	63	24	to	to	PART
ajssms-499	63	25	be	be	AUX
ajssms-499	63	26	inclined	incline	VERB
ajssms-499	63	27	more	more	ADV
ajssms-499	63	28	to	to	ADP
ajssms-499	63	29	the	the	DET
ajssms-499	63	30	mental	mental	ADJ
ajssms-499	63	31	disposition	disposition	NOUN
ajssms-499	63	32	of	of	ADP
ajssms-499	63	33	the	the	DET
ajssms-499	63	34	auditor	auditor	NOUN
ajssms-499	63	35	as	as	ADP
ajssms-499	63	36	an	an	DET
ajssms-499	63	37	individual	individual	NOUN
ajssms-499	63	38	in	in	ADP
ajssms-499	63	39	being	be	AUX
ajssms-499	63	40	objective	objective	ADJ
ajssms-499	63	41	and	and	CCONJ
ajssms-499	63	42	explains	explain	VERB
ajssms-499	63	43	the	the	DET
ajssms-499	63	44	concept	concept	NOUN
ajssms-499	63	45	of	of	ADP
ajssms-499	63	46	independence	independence	NOUN
ajssms-499	63	47	in	in	ADP
ajssms-499	63	48	fact	fact	NOUN
ajssms-499	63	49	.	.	PUNCT
ajssms-499	64	1	the	the	DET
ajssms-499	64	2	common	common	ADJ
ajssms-499	64	3	understanding	understanding	NOUN
ajssms-499	64	4	shared	share	VERB
ajssms-499	64	5	by	by	ADP
ajssms-499	64	6	the	the	DET
ajssms-499	64	7	framework	framework	NOUN
ajssms-499	64	8	regulators	regulator	NOUN
ajssms-499	64	9	about	about	ADP
ajssms-499	64	10	independence	independence	NOUN
ajssms-499	64	11	in	in	ADP
ajssms-499	64	12	appearance	appearance	NOUN
ajssms-499	64	13	is	be	AUX
ajssms-499	64	14	that	that	SCONJ
ajssms-499	64	15	the	the	DET
ajssms-499	64	16	auditor	auditor	NOUN
ajssms-499	64	17	should	should	AUX
ajssms-499	64	18	avoid	avoid	VERB
ajssms-499	64	19	situations	situation	NOUN
ajssms-499	64	20	where	where	SCONJ
ajssms-499	64	21	a	a	DET
ajssms-499	64	22	reasonable	reasonable	ADJ
ajssms-499	64	23	and	and	CCONJ
ajssms-499	64	24	informed	inform	VERB
ajssms-499	64	25	third	third	ADJ
ajssms-499	64	26	party	party	NOUN
ajssms-499	64	27	would	would	AUX
ajssms-499	64	28	suspect	suspect	VERB
ajssms-499	64	29	the	the	DET
ajssms-499	64	30	objectivity	objectivity	NOUN
ajssms-499	64	31	of	of	ADP
ajssms-499	64	32	the	the	DET
ajssms-499	64	33	auditor	auditor	NOUN
ajssms-499	64	34	.	.	PUNCT
ajssms-499	65	1	hence	hence	ADV
ajssms-499	65	2	,	,	PUNCT
ajssms-499	65	3	one	one	PRON
ajssms-499	65	4	can	can	AUX
ajssms-499	65	5	reasonably	reasonably	ADV
ajssms-499	65	6	conclude	conclude	VERB
ajssms-499	65	7	that	that	SCONJ
ajssms-499	65	8	whereas	whereas	SCONJ
ajssms-499	65	9	independence	independence	NOUN
ajssms-499	65	10	in	in	ADP
ajssms-499	65	11	fact	fact	NOUN
ajssms-499	65	12	appears	appear	VERB
ajssms-499	65	13	to	to	PART
ajssms-499	65	14	be	be	AUX
ajssms-499	65	15	covert	covert	ADJ
ajssms-499	65	16	,	,	PUNCT
ajssms-499	65	17	independence	independence	NOUN
ajssms-499	65	18	in	in	ADP
ajssms-499	65	19	appearance	appearance	NOUN
ajssms-499	65	20	is	be	AUX
ajssms-499	65	21	overt	overt	ADJ
ajssms-499	65	22	and	and	CCONJ
ajssms-499	65	23	subject	subject	ADJ
ajssms-499	65	24	to	to	ADP
ajssms-499	65	25	some	some	DET
ajssms-499	65	26	level	level	NOUN
ajssms-499	65	27	verifiability	verifiability	NOUN
ajssms-499	65	28	without	without	ADP
ajssms-499	65	29	much	much	ADJ
ajssms-499	65	30	difficulty	difficulty	NOUN
ajssms-499	65	31	.	.	PUNCT
ajssms-499	66	1	the	the	DET
ajssms-499	66	2	iia	iia	NOUN
ajssms-499	66	3	(	(	PUNCT
ajssms-499	66	4	1999	1999	NUM
ajssms-499	66	5	)	)	PUNCT
ajssms-499	66	6	defined	define	VERB
ajssms-499	66	7	the	the	DET
ajssms-499	66	8	independence	independence	NOUN
ajssms-499	66	9	of	of	ADP
ajssms-499	66	10	the	the	DET
ajssms-499	66	11	internal	internal	ADJ
ajssms-499	66	12	auditor	auditor	NOUN
ajssms-499	66	13	as	as	ADP
ajssms-499	66	14	“	"	PUNCT
ajssms-499	66	15	the	the	DET
ajssms-499	66	16	freedom	freedom	NOUN
ajssms-499	66	17	from	from	ADP
ajssms-499	66	18	conditions	condition	NOUN
ajssms-499	66	19	that	that	PRON
ajssms-499	66	20	threaten	threaten	VERB
ajssms-499	66	21	objectivity	objectivity	NOUN
ajssms-499	66	22	or	or	CCONJ
ajssms-499	66	23	the	the	DET
ajssms-499	66	24	appearance	appearance	NOUN
ajssms-499	66	25	of	of	ADP
ajssms-499	66	26	objectivity	objectivity	NOUN
ajssms-499	66	27	.	.	PUNCT
ajssms-499	67	1	such	such	ADJ
ajssms-499	67	2	threats	threat	NOUN
ajssms-499	67	3	to	to	ADP
ajssms-499	67	4	objectivity	objectivity	NOUN
ajssms-499	67	5	must	must	AUX
ajssms-499	67	6	be	be	AUX
ajssms-499	67	7	managed	manage	VERB
ajssms-499	67	8	at	at	ADP
ajssms-499	67	9	the	the	DET
ajssms-499	67	10	individual	individual	ADJ
ajssms-499	67	11	auditor	auditor	NOUN
ajssms-499	67	12	,	,	PUNCT
ajssms-499	67	13	engagement	engagement	NOUN
ajssms-499	67	14	,	,	PUNCT
ajssms-499	67	15	functional	functional	ADJ
ajssms-499	67	16	and	and	CCONJ
ajssms-499	67	17	organisational	organisational	ADJ
ajssms-499	67	18	levels	level	NOUN
ajssms-499	67	19	”	"	PUNCT
ajssms-499	67	20	.	.	PUNCT
ajssms-499	68	1	without	without	ADP
ajssms-499	68	2	the	the	DET
ajssms-499	68	3	concept	concept	NOUN
ajssms-499	68	4	of	of	ADP
ajssms-499	68	5	independence	independence	NOUN
ajssms-499	68	6	,	,	PUNCT
ajssms-499	68	7	the	the	DET
ajssms-499	68	8	audit	audit	NOUN
ajssms-499	68	9	activities	activity	NOUN
ajssms-499	68	10	and	and	CCONJ
ajssms-499	68	11	the	the	DET
ajssms-499	68	12	audit	audit	NOUN
ajssms-499	68	13	report	report	NOUN
ajssms-499	68	14	will	will	AUX
ajssms-499	68	15	lose	lose	VERB
ajssms-499	68	16	their	their	PRON
ajssms-499	68	17	value	value	NOUN
ajssms-499	68	18	of	of	ADP
ajssms-499	68	19	reliance	reliance	NOUN
ajssms-499	68	20	and	and	CCONJ
ajssms-499	68	21	credibility	credibility	NOUN
ajssms-499	68	22	.	.	PUNCT
ajssms-499	69	1	research	research	NOUN
ajssms-499	69	2	evidence	evidence	NOUN
ajssms-499	69	3	has	have	AUX
ajssms-499	69	4	demonstrated	demonstrate	VERB
ajssms-499	69	5	that	that	SCONJ
ajssms-499	69	6	the	the	DET
ajssms-499	69	7	assurance	assurance	NOUN
ajssms-499	69	8	services	service	NOUN
ajssms-499	69	9	provided	provide	VERB
ajssms-499	69	10	by	by	ADP
ajssms-499	69	11	the	the	DET
ajssms-499	69	12	auditor	auditor	NOUN
ajssms-499	69	13	will	will	AUX
ajssms-499	69	14	lose	lose	VERB
ajssms-499	69	15	their	their	PRON
ajssms-499	69	16	value	value	NOUN
ajssms-499	69	17	of	of	ADP
ajssms-499	69	18	reliance	reliance	NOUN
ajssms-499	69	19	and	and	CCONJ
ajssms-499	69	20	credibility	credibility	NOUN
ajssms-499	69	21	if	if	SCONJ
ajssms-499	69	22	not	not	PART
ajssms-499	69	23	for	for	ADP
ajssms-499	69	24	the	the	DET
ajssms-499	69	25	concept	concept	NOUN
ajssms-499	69	26	of	of	ADP
ajssms-499	69	27	auditor	auditor	NOUN
ajssms-499	69	28	independence	independence	NOUN
ajssms-499	69	29	(	(	PUNCT
ajssms-499	69	30	stewart	stewart	PROPN
ajssms-499	69	31	and	and	CCONJ
ajssms-499	69	32	subramaniam	subramaniam	PROPN
ajssms-499	69	33	,	,	PUNCT
ajssms-499	69	34	2010	2010	NUM
ajssms-499	69	35	)	)	PUNCT
ajssms-499	69	36	.	.	PUNCT
ajssms-499	70	1	according	accord	VERB
ajssms-499	70	2	to	to	ADP
ajssms-499	70	3	iia	iia	PROPN
ajssms-499	70	4	(	(	PUNCT
ajssms-499	70	5	2012	2012	NUM
ajssms-499	70	6	)	)	PUNCT
ajssms-499	70	7	organisational	organisational	ADJ
ajssms-499	70	8	independence	independence	NOUN
ajssms-499	70	9	allows	allow	VERB
ajssms-499	70	10	the	the	DET
ajssms-499	70	11	audit	audit	NOUN
ajssms-499	70	12	function	function	VERB
ajssms-499	70	13	to	to	PART
ajssms-499	70	14	conduct	conduct	VERB
ajssms-499	70	15	work	work	NOUN
ajssms-499	70	16	without	without	ADP
ajssms-499	70	17	interference	interference	NOUN
ajssms-499	70	18	by	by	ADP
ajssms-499	70	19	the	the	DET
ajssms-499	70	20	entity	entity	NOUN
ajssms-499	70	21	under	under	ADP
ajssms-499	70	22	audit	audit	NOUN
ajssms-499	70	23	.	.	PUNCT
ajssms-499	71	1	the	the	DET
ajssms-499	71	2	organizational	organizational	ADJ
ajssms-499	71	3	position	position	NOUN
ajssms-499	71	4	of	of	ADP
ajssms-499	71	5	the	the	DET
ajssms-499	71	6	iaus	iaus	NOUN
ajssms-499	71	7	can	can	AUX
ajssms-499	71	8	affect	affect	VERB
ajssms-499	71	9	its	its	PRON
ajssms-499	71	10	independence	independence	NOUN
ajssms-499	71	11	in	in	ADP
ajssms-499	71	12	appearance	appearance	NOUN
ajssms-499	71	13	cohen	cohen	PROPN
ajssms-499	71	14	and	and	CCONJ
ajssms-499	71	15	sayag	sayag	PROPN
ajssms-499	71	16	(	(	PUNCT
ajssms-499	71	17	2010	2010	NUM
ajssms-499	71	18	)	)	PUNCT
ajssms-499	71	19	.	.	PUNCT
ajssms-499	72	1	to	to	PART
ajssms-499	72	2	achieve	achieve	VERB
ajssms-499	72	3	organisational	organisational	ADJ
ajssms-499	72	4	independence	independence	NOUN
ajssms-499	72	5	,	,	PUNCT
ajssms-499	72	6	international	international	ADJ
ajssms-499	72	7	best	good	ADJ
ajssms-499	72	8	practices	practice	NOUN
ajssms-499	72	9	demand	demand	VERB
ajssms-499	72	10	that	that	SCONJ
ajssms-499	72	11	the	the	DET
ajssms-499	72	12	iau	iau	PROPN
ajssms-499	72	13	should	should	AUX
ajssms-499	72	14	be	be	AUX
ajssms-499	72	15	positioned	position	VERB
ajssms-499	72	16	within	within	ADP
ajssms-499	72	17	the	the	DET
ajssms-499	72	18	organisational	organisational	ADJ
ajssms-499	72	19	structure	structure	NOUN
ajssms-499	72	20	to	to	PART
ajssms-499	72	21	enable	enable	VERB
ajssms-499	72	22	the	the	DET
ajssms-499	72	23	head	head	NOUN
ajssms-499	72	24	of	of	ADP
ajssms-499	72	25	the	the	DET
ajssms-499	72	26	iaus	iaus	NOUN
ajssms-499	72	27	,	,	PUNCT
ajssms-499	72	28	the	the	DET
ajssms-499	72	29	chief	chief	ADJ
ajssms-499	72	30	audit	audit	NOUN
ajssms-499	72	31	executive	executive	NOUN
ajssms-499	72	32	(	(	PUNCT
ajssms-499	72	33	cae	cae	NOUN
ajssms-499	72	34	)	)	PUNCT
ajssms-499	72	35	,	,	PUNCT
ajssms-499	72	36	report	report	VERB
ajssms-499	72	37	to	to	ADP
ajssms-499	72	38	a	a	DET
ajssms-499	72	39	level	level	NOUN
ajssms-499	72	40	that	that	PRON
ajssms-499	72	41	allows	allow	VERB
ajssms-499	72	42	it	it	PRON
ajssms-499	72	43	to	to	PART
ajssms-499	72	44	fulfill	fulfill	VERB
ajssms-499	72	45	its	its	PRON
ajssms-499	72	46	responsibilities	responsibility	NOUN
ajssms-499	72	47	(	(	PUNCT
ajssms-499	72	48	iia	iia	NOUN
ajssms-499	72	49	,	,	PUNCT
ajssms-499	72	50	2004	2004	NUM
ajssms-499	72	51	)	)	PUNCT
ajssms-499	72	52	.	.	PUNCT
ajssms-499	73	1	attribute	attribute	PROPN
ajssms-499	73	2	standard	standard	NOUN
ajssms-499	73	3	(	(	PUNCT
ajssms-499	73	4	as	as	ADP
ajssms-499	73	5	)	)	PUNCT
ajssms-499	73	6	1110	1110	NUM
ajssms-499	73	7	of	of	ADP
ajssms-499	73	8	the	the	DET
ajssms-499	73	9	international	international	ADJ
ajssms-499	73	10	standards	standard	NOUN
ajssms-499	73	11	for	for	ADP
ajssms-499	73	12	the	the	DET
ajssms-499	73	13	professional	professional	ADJ
ajssms-499	73	14	practice	practice	NOUN
ajssms-499	73	15	(	(	PUNCT
ajssms-499	73	16	ispp	ispp	NOUN
ajssms-499	73	17	)	)	PUNCT
ajssms-499	73	18	of	of	ADP
ajssms-499	73	19	internal	internal	ADJ
ajssms-499	73	20	auditing	auditing	NOUN
ajssms-499	73	21	(	(	PUNCT
ajssms-499	73	22	iia	iia	PROPN
ajssms-499	73	23	,	,	PUNCT
ajssms-499	73	24	2004	2004	NUM
ajssms-499	73	25	)	)	PUNCT
ajssms-499	73	26	prescribes	prescribe	VERB
ajssms-499	73	27	that	that	SCONJ
ajssms-499	73	28	the	the	DET
ajssms-499	73	29	chief	chief	ADJ
ajssms-499	73	30	audit	audit	NOUN
ajssms-499	73	31	executive	executive	NOUN
ajssms-499	73	32	(	(	PUNCT
ajssms-499	73	33	cae	cae	NOUN
ajssms-499	73	34	)	)	PUNCT
ajssms-499	73	35	should	should	AUX
ajssms-499	73	36	report	report	VERB
ajssms-499	73	37	to	to	ADP
ajssms-499	73	38	a	a	DET
ajssms-499	73	39	level	level	NOUN
ajssms-499	73	40	within	within	ADP
ajssms-499	73	41	the	the	DET
ajssms-499	73	42	organization	organization	NOUN
ajssms-499	73	43	that	that	PRON
ajssms-499	73	44	allows	allow	VERB
ajssms-499	73	45	the	the	DET
ajssms-499	73	46	iaus	iaus	NOUN
ajssms-499	73	47	to	to	PART
ajssms-499	73	48	fulfill	fulfill	VERB
ajssms-499	73	49	their	their	PRON
ajssms-499	73	50	responsibilities	responsibility	NOUN
ajssms-499	73	51	.	.	PUNCT
ajssms-499	74	1	research	research	NOUN
ajssms-499	74	2	results	result	NOUN
ajssms-499	74	3	suggest	suggest	VERB
ajssms-499	74	4	that	that	SCONJ
ajssms-499	74	5	the	the	DET
ajssms-499	74	6	organisational	organisational	ADJ
ajssms-499	74	7	status	status	NOUN
ajssms-499	74	8	of	of	ADP
ajssms-499	74	9	iaus	iaus	NOUN
ajssms-499	74	10	is	be	AUX
ajssms-499	74	11	critical	critical	ADJ
ajssms-499	74	12	in	in	ADP
ajssms-499	74	13	enabling	enable	VERB
ajssms-499	74	14	the	the	DET
ajssms-499	74	15	function	function	NOUN
ajssms-499	74	16	to	to	PART
ajssms-499	74	17	achieve	achieve	VERB
ajssms-499	74	18	its	its	PRON
ajssms-499	74	19	responsibilities	responsibility	NOUN
ajssms-499	74	20	(	(	PUNCT
ajssms-499	74	21	sarens	saren	NOUN
ajssms-499	74	22	and	and	CCONJ
ajssms-499	74	23	de	de	X
ajssms-499	74	24	beelde	beelde	ADJ
ajssms-499	74	25	,	,	PUNCT
ajssms-499	74	26	2006	2006	NUM
ajssms-499	74	27	;	;	PUNCT
ajssms-499	74	28	stewart	stewart	PROPN
ajssms-499	74	29	and	and	CCONJ
ajssms-499	74	30	subramaniam	subramaniam	PROPN
ajssms-499	74	31	,	,	PUNCT
ajssms-499	74	32	2010	2010	NUM
ajssms-499	74	33	)	)	PUNCT
ajssms-499	74	34	.	.	PUNCT
ajssms-499	75	1	godwin	godwin	PROPN
ajssms-499	75	2	(	(	PUNCT
ajssms-499	75	3	2004	2004	NUM
ajssms-499	75	4	)	)	PUNCT
ajssms-499	75	5	conducted	conduct	VERB
ajssms-499	75	6	a	a	DET
ajssms-499	75	7	study	study	NOUN
ajssms-499	75	8	on	on	ADP
ajssms-499	75	9	the	the	DET
ajssms-499	75	10	similarities	similarity	NOUN
ajssms-499	75	11	and	and	CCONJ
ajssms-499	75	12	differences	difference	NOUN
ajssms-499	75	13	between	between	ADP
ajssms-499	75	14	public	public	ADJ
ajssms-499	75	15	sector	sector	NOUN
ajssms-499	75	16	and	and	CCONJ
ajssms-499	75	17	private	private	ADJ
ajssms-499	75	18	sector	sector	NOUN
ajssms-499	75	19	internal	internal	ADJ
ajssms-499	75	20	auditing	auditing	NOUN
ajssms-499	75	21	and	and	CCONJ
ajssms-499	75	22	confirmed	confirm	VERB
ajssms-499	75	23	that	that	SCONJ
ajssms-499	75	24	public	public	ADJ
ajssms-499	75	25	sector	sector	NOUN
ajssms-499	75	26	internal	internal	ADJ
ajssms-499	75	27	auditors	auditor	NOUN
ajssms-499	75	28	report	report	VERB
ajssms-499	75	29	to	to	ADP
ajssms-499	75	30	higher	high	ADJ
ajssms-499	75	31	levels	level	NOUN
ajssms-499	75	32	compared	compare	VERB
ajssms-499	75	33	to	to	ADP
ajssms-499	75	34	private	private	ADJ
ajssms-499	75	35	sector	sector	NOUN
ajssms-499	75	36	internal	internal	ADJ
ajssms-499	75	37	auditors	auditor	NOUN
ajssms-499	75	38	.	.	PUNCT
ajssms-499	76	1	to	to	PART
ajssms-499	76	2	further	far	ADV
ajssms-499	76	3	enhance	enhance	VERB
ajssms-499	76	4	the	the	DET
ajssms-499	76	5	organizational	organizational	ADJ
ajssms-499	76	6	independence	independence	NOUN
ajssms-499	76	7	of	of	ADP
ajssms-499	76	8	the	the	DET
ajssms-499	76	9	iau	iau	PROPN
ajssms-499	76	10	,	,	PUNCT
ajssms-499	76	11	practice	practice	NOUN
ajssms-499	76	12	advisory	advisory	NOUN
ajssms-499	76	13	1000	1000	NUM
ajssms-499	76	14	-	-	SYM
ajssms-499	76	15	1	1	NUM
ajssms-499	76	16	of	of	ADP
ajssms-499	76	17	the	the	DET
ajssms-499	76	18	international	international	ADJ
ajssms-499	76	19	professional	professional	ADJ
ajssms-499	76	20	practices	practice	NOUN
ajssms-499	76	21	framework	framework	NOUN
ajssms-499	76	22	(	(	PUNCT
ajssms-499	76	23	ippf	ippf	PROPN
ajssms-499	76	24	)	)	PUNCT
ajssms-499	76	25	,	,	PUNCT
ajssms-499	76	26	captioned	caption	VERB
ajssms-499	76	27	purpose	purpose	NOUN
ajssms-499	76	28	,	,	PUNCT
ajssms-499	76	29	authority	authority	NOUN
ajssms-499	76	30	and	and	CCONJ
ajssms-499	76	31	responsibility	responsibility	NOUN
ajssms-499	76	32	,	,	PUNCT
ajssms-499	76	33	stipulates	stipulate	VERB
ajssms-499	76	34	that	that	SCONJ
ajssms-499	76	35	the	the	DET
ajssms-499	76	36	purpose	purpose	NOUN
ajssms-499	76	37	,	,	PUNCT
ajssms-499	76	38	authority	authority	NOUN
ajssms-499	76	39	and	and	CCONJ
ajssms-499	76	40	responsibility	responsibility	NOUN
ajssms-499	76	41	of	of	ADP
ajssms-499	76	42	the	the	DET
ajssms-499	76	43	iau	iau	PROPN
ajssms-499	76	44	should	should	AUX
ajssms-499	76	45	be	be	AUX
ajssms-499	76	46	defined	define	VERB
ajssms-499	76	47	in	in	ADP
ajssms-499	76	48	an	an	DET
ajssms-499	76	49	internal	internal	ADJ
ajssms-499	76	50	audit	audit	NOUN
ajssms-499	76	51	charter	charter	NOUN
ajssms-499	76	52	(	(	PUNCT
ajssms-499	76	53	iia	iia	NOUN
ajssms-499	76	54	,	,	PUNCT
ajssms-499	76	55	2009	2009	NUM
ajssms-499	76	56	)	)	PUNCT
ajssms-499	76	57	.	.	PUNCT
ajssms-499	77	1	consequently	consequently	ADV
ajssms-499	77	2	,	,	PUNCT
ajssms-499	77	3	the	the	DET
ajssms-499	77	4	iaus	iaus	NOUN
ajssms-499	77	5	are	be	AUX
ajssms-499	77	6	empowered	empower	VERB
ajssms-499	77	7	to	to	PART
ajssms-499	77	8	be	be	AUX
ajssms-499	77	9	independent	independent	ADJ
ajssms-499	77	10	in	in	ADP
ajssms-499	77	11	their	their	PRON
ajssms-499	77	12	operations	operation	NOUN
ajssms-499	77	13	when	when	SCONJ
ajssms-499	77	14	the	the	DET
ajssms-499	77	15	board	board	NOUN
ajssms-499	77	16	of	of	ADP
ajssms-499	77	17	directors	director	NOUN
ajssms-499	77	18	(	(	PUNCT
ajssms-499	77	19	bod	bod	PROPN
ajssms-499	77	20	)	)	PUNCT
ajssms-499	77	21	or	or	CCONJ
ajssms-499	77	22	its	its	PRON
ajssms-499	77	23	equivalent	equivalent	ADJ
ajssms-499	77	24	agency	agency	NOUN
ajssms-499	77	25	approves	approve	VERB
ajssms-499	77	26	the	the	DET
ajssms-499	77	27	internal	internal	ADJ
ajssms-499	77	28	audit	audit	NOUN
ajssms-499	77	29	charter	charter	NOUN
ajssms-499	77	30	.	.	PUNCT
ajssms-499	78	1	research	research	NOUN
ajssms-499	78	2	has	have	AUX
ajssms-499	78	3	demonstrated	demonstrate	VERB
ajssms-499	78	4	that	that	SCONJ
ajssms-499	78	5	the	the	DET
ajssms-499	78	6	consequence	consequence	NOUN
ajssms-499	78	7	of	of	ADP
ajssms-499	78	8	an	an	DET
ajssms-499	78	9	approved	approve	VERB
ajssms-499	78	10	internal	internal	ADJ
ajssms-499	78	11	audit	audit	NOUN
ajssms-499	78	12	charter	charter	NOUN
ajssms-499	78	13	in	in	ADP
ajssms-499	78	14	organisations	organisation	NOUN
ajssms-499	78	15	is	be	AUX
ajssms-499	78	16	an	an	DET
ajssms-499	78	17	added	add	VERB
ajssms-499	78	18	source	source	NOUN
ajssms-499	78	19	of	of	ADP
ajssms-499	78	20	authority	authority	NOUN
ajssms-499	78	21	that	that	PRON
ajssms-499	78	22	strengthens	strengthen	VERB
ajssms-499	78	23	the	the	DET
ajssms-499	78	24	organisational	organisational	ADJ
ajssms-499	78	25	independence	independence	NOUN
ajssms-499	78	26	of	of	ADP
ajssms-499	78	27	the	the	DET
ajssms-499	78	28	iaus	iaus	NOUN
ajssms-499	78	29	(	(	PUNCT
ajssms-499	78	30	van	van	PROPN
ajssms-499	78	31	peursem	peursem	NOUN
ajssms-499	78	32	,	,	PUNCT
ajssms-499	78	33	2005	2005	NUM
ajssms-499	78	34	)	)	PUNCT
ajssms-499	78	35	.	.	PUNCT
ajssms-499	79	1	in	in	ADP
ajssms-499	79	2	a	a	DET
ajssms-499	79	3	comparative	comparative	ADJ
ajssms-499	79	4	study	study	NOUN
ajssms-499	79	5	between	between	ADP
ajssms-499	79	6	germany	germany	PROPN
ajssms-499	79	7	and	and	CCONJ
ajssms-499	79	8	china	china	PROPN
ajssms-499	79	9	concluded	conclude	VERB
ajssms-499	79	10	that	that	SCONJ
ajssms-499	79	11	the	the	DET
ajssms-499	79	12	iaus	iaus	NOUN
ajssms-499	79	13	be	be	AUX
ajssms-499	79	14	set	set	VERB
ajssms-499	79	15	up	up	ADP
ajssms-499	79	16	without	without	ADP
ajssms-499	79	17	interference	interference	NOUN
ajssms-499	79	18	and	and	CCONJ
ajssms-499	79	19	influence	influence	NOUN
ajssms-499	79	20	from	from	ADP
ajssms-499	79	21	other	other	ADJ
ajssms-499	79	22	departments	department	NOUN
ajssms-499	79	23	and	and	CCONJ
ajssms-499	79	24	should	should	AUX
ajssms-499	79	25	be	be	AUX
ajssms-499	79	26	structured	structure	VERB
ajssms-499	79	27	in	in	ADP
ajssms-499	79	28	such	such	DET
ajssms-499	79	29	a	a	DET
ajssms-499	79	30	way	way	NOUN
ajssms-499	79	31	that	that	PRON
ajssms-499	79	32	it	it	PRON
ajssms-499	79	33	is	be	AUX
ajssms-499	79	34	only	only	ADV
ajssms-499	79	35	under	under	ADP
ajssms-499	79	36	the	the	DET
ajssms-499	79	37	bod	bod	NOUN
ajssms-499	79	38	or	or	CCONJ
ajssms-499	79	39	by	by	ADP
ajssms-499	79	40	inference	inference	NOUN
ajssms-499	79	41	the	the	DET
ajssms-499	79	42	ac	ac	PROPN
ajssms-499	79	43	which	which	PRON
ajssms-499	79	44	is	be	AUX
ajssms-499	79	45	the	the	DET
ajssms-499	79	46	functional	functional	ADJ
ajssms-499	79	47	arm	arm	NOUN
ajssms-499	79	48	representing	represent	VERB
ajssms-499	79	49	the	the	DET
ajssms-499	79	50	board	board	NOUN
ajssms-499	79	51	of	of	ADP
ajssms-499	79	52	directors	director	NOUN
ajssms-499	79	53	.	.	PUNCT
ajssms-499	80	1	the	the	DET
ajssms-499	80	2	availability	availability	NOUN
ajssms-499	80	3	of	of	ADP
ajssms-499	80	4	appropriate	appropriate	ADJ
ajssms-499	80	5	legislative	legislative	ADJ
ajssms-499	80	6	instrument	instrument	NOUN
ajssms-499	80	7	also	also	ADV
ajssms-499	80	8	gives	give	VERB
ajssms-499	80	9	the	the	DET
ajssms-499	80	10	iau	iau	PROPN
ajssms-499	80	11	the	the	DET
ajssms-499	80	12	legal	legal	ADJ
ajssms-499	80	13	mandate	mandate	NOUN
ajssms-499	80	14	and	and	CCONJ
ajssms-499	80	15	anchorage	anchorage	NOUN
ajssms-499	80	16	to	to	PART
ajssms-499	80	17	be	be	AUX
ajssms-499	80	18	established	establish	VERB
ajssms-499	80	19	to	to	PART
ajssms-499	80	20	conduct	conduct	VERB
ajssms-499	80	21	its	its	PRON
ajssms-499	80	22	audit	audit	NOUN
ajssms-499	80	23	without	without	ADP
ajssms-499	80	24	apprehension	apprehension	NOUN
ajssms-499	80	25	and	and	CCONJ
ajssms-499	80	26	enhances	enhance	VERB
ajssms-499	80	27	the	the	DET
ajssms-499	80	28	independence	independence	NOUN
ajssms-499	80	29	of	of	ADP
ajssms-499	80	30	the	the	DET
ajssms-499	80	31	iau	iau	PROPN
ajssms-499	80	32	(	(	PUNCT
ajssms-499	80	33	iia	iia	PROPN
ajssms-499	80	34	,	,	PUNCT
ajssms-499	80	35	2012	2012	NUM
ajssms-499	80	36	)	)	PUNCT
ajssms-499	80	37	.	.	PUNCT
ajssms-499	81	1	the	the	DET
ajssms-499	81	2	independence	independence	NOUN
ajssms-499	81	3	of	of	ADP
ajssms-499	81	4	the	the	DET
ajssms-499	81	5	iau	iau	PROPN
ajssms-499	81	6	in	in	ADP
ajssms-499	81	7	the	the	DET
ajssms-499	81	8	public	public	ADJ
ajssms-499	81	9	sector	sector	NOUN
ajssms-499	81	10	is	be	AUX
ajssms-499	81	11	most	most	ADV
ajssms-499	81	12	effective	effective	ADJ
ajssms-499	81	13	when	when	SCONJ
ajssms-499	81	14	there	there	PRON
ajssms-499	81	15	is	be	VERB
ajssms-499	81	16	the	the	DET
ajssms-499	81	17	legal	legal	ADJ
ajssms-499	81	18	requirement	requirement	NOUN
ajssms-499	81	19	for	for	ADP
ajssms-499	81	20	the	the	DET
ajssms-499	81	21	establishment	establishment	NOUN
ajssms-499	81	22	of	of	ADP
ajssms-499	81	23	iau	iau	PROPN
ajssms-499	81	24	among	among	ADP
ajssms-499	81	25	other	other	ADJ
ajssms-499	81	26	factors	factor	NOUN
ajssms-499	81	27	(	(	PUNCT
ajssms-499	81	28	sterck	sterck	NOUN
ajssms-499	81	29	and	and	CCONJ
ajssms-499	81	30	bouckaert	bouckaert	VERB
ajssms-499	81	31	,	,	PUNCT
ajssms-499	81	32	2006	2006	NUM
ajssms-499	81	33	)	)	PUNCT
ajssms-499	81	34	.	.	PUNCT
ajssms-499	82	1	the	the	DET
ajssms-499	82	2	international	international	ADJ
ajssms-499	82	3	organization	organization	NOUN
ajssms-499	82	4	of	of	ADP
ajssms-499	82	5	supreme	supreme	PROPN
ajssms-499	82	6	audit	audit	PROPN
ajssms-499	82	7	institutions	institution	NOUN
ajssms-499	82	8	,	,	PUNCT
ajssms-499	82	9	intosai	intosai	PROPN
ajssms-499	82	10	,	,	PUNCT
ajssms-499	82	11	which	which	PRON
ajssms-499	82	12	issues	issue	VERB
ajssms-499	82	13	the	the	DET
ajssms-499	82	14	international	international	ADJ
ajssms-499	82	15	standards	standard	NOUN
ajssms-499	82	16	of	of	ADP
ajssms-499	82	17	supreme	supreme	ADJ
ajssms-499	82	18	audit	audit	NOUN
ajssms-499	82	19	institutions	institution	NOUN
ajssms-499	82	20	,	,	PUNCT
ajssms-499	82	21	issais	issais	PROPN
ajssms-499	82	22	,	,	PUNCT
ajssms-499	82	23	has	have	AUX
ajssms-499	82	24	also	also	ADV
ajssms-499	82	25	remarked	remark	VERB
ajssms-499	82	26	that	that	SCONJ
ajssms-499	82	27	available	available	ADJ
ajssms-499	82	28	legislative	legislative	ADJ
ajssms-499	82	29	instruments	instrument	NOUN
ajssms-499	82	30	establishing	establish	VERB
ajssms-499	82	31	the	the	DET
ajssms-499	82	32	iau	iau	PROPN
ajssms-499	82	33	in	in	ADP
ajssms-499	82	34	the	the	DET
ajssms-499	82	35	public	public	ADJ
ajssms-499	82	36	sector	sector	NOUN
ajssms-499	82	37	gives	give	VERB
ajssms-499	82	38	the	the	DET
ajssms-499	82	39	function	function	NOUN
ajssms-499	82	40	a	a	DET
ajssms-499	82	41	legal	legal	ADJ
ajssms-499	82	42	protection	protection	NOUN
ajssms-499	82	43	and	and	CCONJ
ajssms-499	82	44	enhances	enhance	VERB
ajssms-499	82	45	its	its	PRON
ajssms-499	82	46	independence	independence	NOUN
ajssms-499	82	47	(	(	PUNCT
ajssms-499	82	48	intosai	intosai	PROPN
ajssms-499	82	49	,	,	PUNCT
ajssms-499	82	50	2010	2010	NUM
ajssms-499	82	51	)	)	PUNCT
ajssms-499	82	52	.	.	PUNCT
ajssms-499	83	1	it	it	PRON
ajssms-499	83	2	is	be	AUX
ajssms-499	83	3	expected	expect	VERB
ajssms-499	83	4	that	that	SCONJ
ajssms-499	83	5	the	the	DET
ajssms-499	83	6	iaus	iaus	NOUN
ajssms-499	83	7	provide	provide	VERB
ajssms-499	83	8	accurate	accurate	ADJ
ajssms-499	83	9	and	and	CCONJ
ajssms-499	83	10	unbiased	unbiased	ADJ
ajssms-499	83	11	information	information	NOUN
ajssms-499	83	12	on	on	ADP
ajssms-499	83	13	the	the	DET
ajssms-499	83	14	judicious	judicious	ADJ
ajssms-499	83	15	use	use	NOUN
ajssms-499	83	16	of	of	ADP
ajssms-499	83	17	public	public	ADJ
ajssms-499	83	18	resources	resource	NOUN
ajssms-499	83	19	.	.	PUNCT
ajssms-499	84	1	best	good	ADJ
ajssms-499	84	2	practice	practice	NOUN
ajssms-499	84	3	demands	demand	VERB
ajssms-499	84	4	that	that	SCONJ
ajssms-499	84	5	the	the	DET
ajssms-499	84	6	iau	iau	PROPN
ajssms-499	84	7	should	should	AUX
ajssms-499	84	8	have	have	VERB
ajssms-499	84	9	a	a	DET
ajssms-499	84	10	dual	dual	ADJ
ajssms-499	84	11	reporting	reporting	NOUN
ajssms-499	84	12	relationship	relationship	NOUN
ajssms-499	84	13	in	in	ADP
ajssms-499	84	14	an	an	DET
ajssms-499	84	15	organisation	organisation	NOUN
ajssms-499	84	16	in	in	ADP
ajssms-499	84	17	an	an	DET
ajssms-499	84	18	attempt	attempt	NOUN
ajssms-499	84	19	to	to	PART
ajssms-499	84	20	maintain	maintain	VERB
ajssms-499	84	21	independence	independence	NOUN
ajssms-499	84	22	.	.	PUNCT
ajssms-499	85	1	attribute	attribute	PROPN
ajssms-499	85	2	standard	standard	PROPN
ajssms-499	85	3	1110	1110	NUM
ajssms-499	85	4	foresaw	foresee	VERB
ajssms-499	85	5	the	the	DET
ajssms-499	85	6	relevance	relevance	NOUN
ajssms-499	85	7	of	of	ADP
ajssms-499	85	8	this	this	DET
ajssms-499	85	9	function	function	NOUN
ajssms-499	85	10	and	and	CCONJ
ajssms-499	85	11	has	have	AUX
ajssms-499	85	12	stipulated	stipulate	VERB
ajssms-499	85	13	that	that	SCONJ
ajssms-499	85	14	in	in	ADP
ajssms-499	85	15	the	the	DET
ajssms-499	85	16	pursuit	pursuit	NOUN
ajssms-499	85	17	to	to	PART
ajssms-499	85	18	maintain	maintain	VERB
ajssms-499	85	19	the	the	DET
ajssms-499	85	20	independence	independence	NOUN
ajssms-499	85	21	of	of	ADP
ajssms-499	85	22	the	the	DET
ajssms-499	85	23	iau	iau	PROPN
ajssms-499	85	24	,	,	PUNCT
ajssms-499	85	25	the	the	DET
ajssms-499	85	26	cae	cae	NOUN
ajssms-499	85	27	should	should	AUX
ajssms-499	85	28	report	report	VERB
ajssms-499	85	29	functionally	functionally	ADV
ajssms-499	85	30	to	to	ADP
ajssms-499	85	31	the	the	DET
ajssms-499	85	32	board	board	NOUN
ajssms-499	85	33	or	or	CCONJ
ajssms-499	85	34	the	the	DET
ajssms-499	85	35	ac	ac	NOUN
ajssms-499	85	36	and	and	CCONJ
ajssms-499	85	37	administratively	administratively	ADV
ajssms-499	85	38	to	to	ADP
ajssms-499	85	39	the	the	DET
ajssms-499	85	40	chief	chief	ADJ
ajssms-499	85	41	executive	executive	ADJ
ajssms-499	85	42	officer	officer	NOUN
ajssms-499	85	43	.	.	PUNCT
ajssms-499	86	1	because	because	SCONJ
ajssms-499	86	2	the	the	DET
ajssms-499	86	3	public	public	ADJ
ajssms-499	86	4	sector	sector	NOUN
ajssms-499	86	5	auditor	auditor	NOUN
ajssms-499	86	6	’s	’s	PART
ajssms-499	86	7	role	role	NOUN
ajssms-499	86	8	is	be	AUX
ajssms-499	86	9	to	to	PART
ajssms-499	86	10	provide	provide	VERB
ajssms-499	86	11	unbiased	unbiased	ADJ
ajssms-499	86	12	and	and	CCONJ
ajssms-499	86	13	accurate	accurate	ADJ
ajssms-499	86	14	information	information	NOUN
ajssms-499	86	15	on	on	ADP
ajssms-499	86	16	the	the	DET
ajssms-499	86	17	use	use	NOUN
ajssms-499	86	18	of	of	ADP
ajssms-499	86	19	public	public	ADJ
ajssms-499	86	20	resources	resource	NOUN
ajssms-499	86	21	,	,	PUNCT
ajssms-499	86	22	auditors	auditor	NOUN
ajssms-499	86	23	must	must	AUX
ajssms-499	86	24	be	be	AUX
ajssms-499	86	25	able	able	ADJ
ajssms-499	86	26	to	to	PART
ajssms-499	86	27	conduct	conduct	VERB
ajssms-499	86	28	and	and	CCONJ
ajssms-499	86	29	report	report	VERB
ajssms-499	86	30	on	on	ADP
ajssms-499	86	31	their	their	PRON
ajssms-499	86	32	work	work	NOUN
ajssms-499	86	33	without	without	ADP
ajssms-499	86	34	interference	interference	NOUN
ajssms-499	86	35	or	or	CCONJ
ajssms-499	86	36	the	the	DET
ajssms-499	86	37	appearance	appearance	NOUN
ajssms-499	86	38	of	of	ADP
ajssms-499	86	39	interference	interference	NOUN
ajssms-499	86	40	.	.	PUNCT
ajssms-499	87	1	oyerogba	oyerogba	PROPN
ajssms-499	87	2	et	et	PROPN
ajssms-499	87	3	al	al	PROPN
ajssms-499	87	4	.	.	PROPN
ajssms-499	88	1	(	(	PUNCT
ajssms-499	88	2	2014	2014	NUM
ajssms-499	88	3	)	)	PUNCT
ajssms-499	88	4	conducted	conduct	VERB
ajssms-499	88	5	a	a	DET
ajssms-499	88	6	study	study	NOUN
ajssms-499	88	7	on	on	ADP
ajssms-499	88	8	the	the	DET
ajssms-499	88	9	reporting	reporting	NOUN
ajssms-499	88	10	independence	independence	NOUN
ajssms-499	88	11	of	of	ADP
ajssms-499	88	12	iaus	iaus	NOUN
ajssms-499	88	13	among	among	ADP
ajssms-499	88	14	the	the	DET
ajssms-499	88	15	nigerian	nigerian	ADJ
ajssms-499	88	16	public	public	ADJ
ajssms-499	88	17	sector	sector	NOUN
ajssms-499	88	18	organisations	organisation	NOUN
ajssms-499	88	19	.	.	PUNCT
ajssms-499	89	1	the	the	DET
ajssms-499	89	2	results	result	NOUN
ajssms-499	89	3	suggest	suggest	VERB
ajssms-499	89	4	that	that	SCONJ
ajssms-499	89	5	the	the	DET
ajssms-499	89	6	iaus	iaus	NOUN
ajssms-499	89	7	maintain	maintain	VERB
ajssms-499	89	8	a	a	DET
ajssms-499	89	9	reporting	reporting	NOUN
ajssms-499	89	10	independence	independence	NOUN
ajssms-499	89	11	in	in	ADP
ajssms-499	89	12	the	the	DET
ajssms-499	89	13	nigerian	nigerian	ADJ
ajssms-499	89	14	public	public	ADJ
ajssms-499	89	15	sector	sector	NOUN
ajssms-499	89	16	organisations	organisation	NOUN
ajssms-499	89	17	.	.	PUNCT
ajssms-499	90	1	erasmus	erasmus	PROPN
ajssms-499	90	2	and	and	CCONJ
ajssms-499	90	3	coetzee	coetzee	PROPN
ajssms-499	90	4	(	(	PUNCT
ajssms-499	90	5	2009	2009	NUM
ajssms-499	90	6	)	)	PUNCT
ajssms-499	90	7	in	in	ADP
ajssms-499	90	8	a	a	DET
ajssms-499	90	9	study	study	NOUN
ajssms-499	90	10	on	on	ADP
ajssms-499	90	11	iaus	iaus	NOUN
ajssms-499	90	12	in	in	ADP
ajssms-499	90	13	south	south	PROPN
ajssms-499	90	14	africa	africa	PROPN
ajssms-499	90	15	concluded	conclude	VERB
ajssms-499	90	16	that	that	SCONJ
ajssms-499	90	17	to	to	PART
ajssms-499	90	18	adhere	adhere	VERB
ajssms-499	90	19	to	to	ADP
ajssms-499	90	20	best	good	ADJ
ajssms-499	90	21	practice	practice	NOUN
ajssms-499	90	22	,	,	PUNCT
ajssms-499	90	23	the	the	DET
ajssms-499	90	24	iaus	iaus	NOUN
ajssms-499	90	25	should	should	AUX
ajssms-499	90	26	report	report	VERB
ajssms-499	90	27	functionally	functionally	ADV
ajssms-499	90	28	or	or	CCONJ
ajssms-499	90	29	operationally	operationally	ADV
ajssms-499	90	30	to	to	ADP
ajssms-499	90	31	their	their	PRON
ajssms-499	90	32	ac	ac	NOUN
ajssms-499	90	33	and	and	CCONJ
ajssms-499	90	34	administratively	administratively	ADV
ajssms-499	90	35	to	to	ADP
ajssms-499	90	36	the	the	DET
ajssms-499	90	37	ceos	ceos	NOUN
ajssms-499	90	38	.	.	PUNCT
ajssms-499	91	1	this	this	DET
ajssms-499	91	2	posture	posture	NOUN
ajssms-499	91	3	is	be	AUX
ajssms-499	91	4	also	also	ADV
ajssms-499	91	5	upheld	uphold	VERB
ajssms-499	91	6	in	in	ADP
ajssms-499	91	7	by	by	ADP
ajssms-499	91	8	the	the	DET
ajssms-499	91	9	professional	professional	ADJ
ajssms-499	91	10	bodies	body	NOUN
ajssms-499	91	11	(	(	PUNCT
ajssms-499	91	12	iia	iia	NOUN
ajssms-499	91	13	,	,	PUNCT
ajssms-499	91	14	2004	2004	NUM
ajssms-499	91	15	;	;	PUNCT
ajssms-499	91	16	iia	iia	NOUN
ajssms-499	91	17	,	,	PUNCT
ajssms-499	91	18	2012	2012	NUM
ajssms-499	91	19	)	)	PUNCT
ajssms-499	91	20	.	.	PUNCT
ajssms-499	92	1	contrary	contrary	ADJ
ajssms-499	92	2	to	to	ADP
ajssms-499	92	3	the	the	DET
ajssms-499	92	4	benefits	benefit	NOUN
ajssms-499	92	5	of	of	ADP
ajssms-499	92	6	functional	functional	ADJ
ajssms-499	92	7	reporting	reporting	NOUN
ajssms-499	92	8	to	to	ADP
ajssms-499	92	9	the	the	DET
ajssms-499	92	10	ac	ac	PROPN
ajssms-499	92	11	,	,	PUNCT
ajssms-499	92	12	norman	norman	PROPN
ajssms-499	92	13	et	et	PROPN
ajssms-499	92	14	al	al	PROPN
ajssms-499	92	15	.	.	PROPN
ajssms-499	93	1	(	(	PUNCT
ajssms-499	93	2	2010	2010	NUM
ajssms-499	93	3	)	)	PUNCT
ajssms-499	93	4	in	in	ADP
ajssms-499	93	5	their	their	PRON
ajssms-499	93	6	study	study	NOUN
ajssms-499	93	7	found	find	VERB
ajssms-499	93	8	that	that	SCONJ
ajssms-499	93	9	some	some	DET
ajssms-499	93	10	cae	cae	NOUN
ajssms-499	93	11	perceive	perceive	NOUN
ajssms-499	93	12	personal	personal	ADJ
ajssms-499	93	13	threats	threat	NOUN
ajssms-499	93	14	to	to	ADP
ajssms-499	93	15	their	their	PRON
ajssms-499	93	16	job	job	NOUN
ajssms-499	93	17	security	security	NOUN
ajssms-499	93	18	when	when	SCONJ
ajssms-499	93	19	they	they	PRON
ajssms-499	93	20	report	report	VERB
ajssms-499	93	21	directly	directly	ADV
ajssms-499	93	22	to	to	ADP
ajssms-499	93	23	the	the	DET
ajssms-499	93	24	ac	ac	PROPN
ajssms-499	93	25	.	.	PUNCT
ajssms-499	94	1	indeed	indeed	ADV
ajssms-499	94	2	,	,	PUNCT
ajssms-499	94	3	there	there	PRON
ajssms-499	94	4	are	be	VERB
ajssms-499	94	5	behavioural	behavioural	ADJ
ajssms-499	94	6	issues	issue	NOUN
ajssms-499	94	7	that	that	PRON
ajssms-499	94	8	accompany	accompany	VERB
ajssms-499	94	9	the	the	DET
ajssms-499	94	10	dual	dual	ADJ
ajssms-499	94	11	reporting	reporting	NOUN
ajssms-499	94	12	functions	function	NOUN
ajssms-499	94	13	of	of	ADP
ajssms-499	94	14	the	the	DET
ajssms-499	94	15	iaus	iaus	NOUN
ajssms-499	94	16	.	.	PUNCT
ajssms-499	95	1	besides	besides	SCONJ
ajssms-499	95	2	the	the	DET
ajssms-499	95	3	above	above	ADV
ajssms-499	95	4	mentioned	mention	VERB
ajssms-499	95	5	organizational	organizational	ADJ
ajssms-499	95	6	factors	factor	NOUN
ajssms-499	95	7	which	which	PRON
ajssms-499	95	8	impacts	impact	VERB
ajssms-499	95	9	on	on	ADP
ajssms-499	95	10	the	the	DET
ajssms-499	95	11	independence	independence	NOUN
ajssms-499	95	12	in	in	ADP
ajssms-499	95	13	appearance	appearance	NOUN
ajssms-499	95	14	of	of	ADP
ajssms-499	95	15	the	the	DET
ajssms-499	95	16	iaus	iaus	NOUN
ajssms-499	95	17	,	,	PUNCT
ajssms-499	95	18	the	the	DET
ajssms-499	95	19	existence	existence	NOUN
ajssms-499	95	20	of	of	ADP
ajssms-499	95	21	the	the	DET
ajssms-499	95	22	ac	ac	PROPN
ajssms-499	95	23	also	also	ADV
ajssms-499	95	24	strengthens	strengthen	VERB
ajssms-499	95	25	the	the	DET
ajssms-499	95	26	independence	independence	NOUN
ajssms-499	95	27	of	of	ADP
ajssms-499	95	28	the	the	DET
ajssms-499	95	29	iaus	iaus	NOUN
ajssms-499	95	30	.	.	PUNCT
ajssms-499	96	1	the	the	DET
ajssms-499	96	2	iaus	iaus	NOUN
ajssms-499	96	3	are	be	AUX
ajssms-499	96	4	expected	expect	VERB
ajssms-499	96	5	as	as	SCONJ
ajssms-499	96	6	discussed	discuss	VERB
ajssms-499	96	7	above	above	ADV
ajssms-499	96	8	to	to	PART
ajssms-499	96	9	report	report	VERB
ajssms-499	96	10	functionally	functionally	ADV
ajssms-499	96	11	to	to	ADP
ajssms-499	96	12	the	the	DET
ajssms-499	96	13	ac	ac	PROPN
ajssms-499	96	14	.	.	PUNCT
ajssms-499	97	1	previous	previous	ADJ
ajssms-499	97	2	studies	study	NOUN
ajssms-499	97	3	have	have	AUX
ajssms-499	97	4	demonstrated	demonstrate	VERB
ajssms-499	97	5	that	that	SCONJ
ajssms-499	97	6	where	where	SCONJ
ajssms-499	97	7	the	the	DET
ajssms-499	97	8	iaus	iaus	PROPN
ajssms-499	97	9	report	report	NOUN
ajssms-499	97	10	functionally	functionally	ADV
ajssms-499	97	11	to	to	ADP
ajssms-499	97	12	the	the	DET
ajssms-499	97	13	ac	ac	PROPN
ajssms-499	97	14	,	,	PUNCT
ajssms-499	97	15	the	the	DET
ajssms-499	97	16	independence	independence	NOUN
ajssms-499	97	17	of	of	ADP
ajssms-499	97	18	the	the	DET
ajssms-499	97	19	iaus	iaus	NOUN
ajssms-499	97	20	is	be	AUX
ajssms-499	97	21	enhanced	enhance	VERB
ajssms-499	97	22	by	by	ADP
ajssms-499	97	23	the	the	DET
ajssms-499	97	24	presence	presence	NOUN
ajssms-499	97	25	of	of	ADP
ajssms-499	97	26	a	a	DET
ajssms-499	97	27	strong	strong	ADJ
ajssms-499	97	28	,	,	PUNCT
ajssms-499	97	29	independent	independent	ADJ
ajssms-499	97	30	audit	audit	NOUN
ajssms-499	97	31	committee	committee	NOUN
ajssms-499	97	32	and	and	CCONJ
ajssms-499	97	33	the	the	DET
ajssms-499	97	34	freedom	freedom	NOUN
ajssms-499	97	35	to	to	PART
ajssms-499	97	36	act	act	VERB
ajssms-499	97	37	objectively	objectively	ADV
ajssms-499	97	38	on	on	ADP
ajssms-499	97	39	audit	audit	NOUN
ajssms-499	97	40	examination	examination	NOUN
ajssms-499	97	41	(	(	PUNCT
ajssms-499	97	42	goodwin	goodwin	PROPN
ajssms-499	97	43	and	and	CCONJ
ajssms-499	97	44	yeo	yeo	PROPN
ajssms-499	97	45	,	,	PUNCT
ajssms-499	97	46	2001	2001	NUM
ajssms-499	97	47	;	;	PUNCT
ajssms-499	97	48	gray	gray	ADJ
ajssms-499	97	49	and	and	CCONJ
ajssms-499	97	50	manson	manson	PROPN
ajssms-499	97	51	,	,	PUNCT
ajssms-499	97	52	2001	2001	NUM
ajssms-499	97	53	;	;	PUNCT
ajssms-499	97	54	rittengberg	rittengberg	PROPN
ajssms-499	97	55	and	and	CCONJ
ajssms-499	97	56	schweiger	schweiger	ADV
ajssms-499	97	57	,	,	PUNCT
ajssms-499	97	58	2001	2001	NUM
ajssms-499	97	59	;	;	PUNCT
ajssms-499	97	60	christopher	christopher	PROPN
ajssms-499	97	61	et	et	PROPN
ajssms-499	97	62	al	al	PROPN
ajssms-499	97	63	.	.	PROPN
ajssms-499	97	64	,	,	PUNCT
ajssms-499	97	65	2009	2009	NUM
ajssms-499	97	66	;	;	PUNCT
ajssms-499	97	67	muqattash	muqattash	NOUN
ajssms-499	97	68	,	,	PUNCT
ajssms-499	97	69	2013	2013	NUM
ajssms-499	97	70	)	)	PUNCT
ajssms-499	97	71	.	.	PUNCT
ajssms-499	98	1	the	the	DET
ajssms-499	98	2	ac	ac	PROPN
ajssms-499	98	3	and	and	CCONJ
ajssms-499	98	4	the	the	DET
ajssms-499	98	5	iau	iau	PROPN
ajssms-499	98	6	as	as	ADP
ajssms-499	98	7	elements	element	NOUN
ajssms-499	98	8	of	of	ADP
ajssms-499	98	9	the	the	DET
ajssms-499	98	10	corporate	corporate	ADJ
ajssms-499	98	11	governance	governance	NOUN
ajssms-499	98	12	process	process	NOUN
ajssms-499	98	13	complement	complement	VERB
ajssms-499	98	14	each	each	DET
ajssms-499	98	15	other	other	ADJ
ajssms-499	98	16	(	(	PUNCT
ajssms-499	98	17	goodwin	goodwin	PROPN
ajssms-499	98	18	and	and	CCONJ
ajssms-499	98	19	yeo	yeo	PROPN
ajssms-499	98	20	,	,	PUNCT
ajssms-499	98	21	2001	2001	NUM
ajssms-499	98	22	;	;	PUNCT
ajssms-499	98	23	iia	iia	NOUN
ajssms-499	98	24	,	,	PUNCT
ajssms-499	98	25	2009	2009	NUM
ajssms-499	98	26	)	)	PUNCT
ajssms-499	98	27	.	.	PUNCT
ajssms-499	99	1	the	the	DET
ajssms-499	99	2	role	role	NOUN
ajssms-499	99	3	of	of	ADP
ajssms-499	99	4	the	the	DET
ajssms-499	99	5	ac	ac	PROPN
ajssms-499	99	6	continues	continue	VERB
ajssms-499	99	7	to	to	PART
ajssms-499	99	8	evolve	evolve	VERB
ajssms-499	99	9	as	as	ADP
ajssms-499	99	10	a	a	DET
ajssms-499	99	11	result	result	NOUN
ajssms-499	99	12	of	of	ADP
ajssms-499	99	13	the	the	DET
ajssms-499	99	14	passage	passage	NOUN
ajssms-499	99	15	of	of	ADP
ajssms-499	99	16	the	the	DET
ajssms-499	99	17	sox	sox	PROPN
ajssms-499	99	18	(	(	PUNCT
ajssms-499	99	19	2002	2002	NUM
ajssms-499	99	20	)	)	PUNCT
ajssms-499	99	21	in	in	ADP
ajssms-499	99	22	the	the	DET
ajssms-499	99	23	u.s.a	u.s.a	NOUN
ajssms-499	99	24	.	.	PUNCT
ajssms-499	100	1	the	the	DET
ajssms-499	100	2	ac	ac	PROPN
ajssms-499	100	3	can	can	AUX
ajssms-499	100	4	reduce	reduce	VERB
ajssms-499	100	5	management	management	NOUN
ajssms-499	100	6	pressure	pressure	NOUN
ajssms-499	100	7	and	and	CCONJ
ajssms-499	100	8	demonstrate	demonstrate	VERB
ajssms-499	100	9	support	support	NOUN
ajssms-499	100	10	for	for	ADP
ajssms-499	100	11	the	the	DET
ajssms-499	100	12	iau	iau	PROPN
ajssms-499	100	13	by	by	ADP
ajssms-499	100	14	ensuring	ensure	VERB
ajssms-499	100	15	that	that	SCONJ
ajssms-499	100	16	the	the	DET
ajssms-499	100	17	head	head	NOUN
ajssms-499	100	18	of	of	ADP
ajssms-499	100	19	the	the	DET
ajssms-499	100	20	iau	iau	PROPN
ajssms-499	100	21	is	be	AUX
ajssms-499	100	22	not	not	PART
ajssms-499	100	23	penalised	penalise	VERB
ajssms-499	100	24	as	as	ADP
ajssms-499	100	25	a	a	DET
ajssms-499	100	26	consequence	consequence	NOUN
ajssms-499	100	27	of	of	ADP
ajssms-499	100	28	audit	audit	NOUN
ajssms-499	100	29	which	which	PRON
ajssms-499	100	30	reflect	reflect	VERB
ajssms-499	100	31	unfavorably	unfavorably	ADV
ajssms-499	100	32	on	on	ADP
ajssms-499	100	33	management	management	NOUN
ajssms-499	100	34	.	.	PUNCT
ajssms-499	101	1	studies	study	NOUN
ajssms-499	101	2	have	have	AUX
ajssms-499	101	3	revealed	reveal	VERB
ajssms-499	101	4	that	that	SCONJ
ajssms-499	101	5	the	the	DET
ajssms-499	101	6	existence	existence	NOUN
ajssms-499	101	7	of	of	ADP
ajssms-499	101	8	the	the	DET
ajssms-499	101	9	ac	ac	PROPN
ajssms-499	101	10	helps	help	VERB
ajssms-499	101	11	to	to	PART
ajssms-499	101	12	maintain	maintain	VERB
ajssms-499	101	13	the	the	DET
ajssms-499	101	14	independence	independence	NOUN
ajssms-499	101	15	of	of	ADP
ajssms-499	101	16	the	the	DET
ajssms-499	101	17	iau	iau	PROPN
ajssms-499	101	18	from	from	ADP
ajssms-499	101	19	management	management	NOUN
ajssms-499	101	20	pressures	pressure	NOUN
ajssms-499	101	21	(	(	PUNCT
ajssms-499	101	22	fearnley	fearnley	PROPN
ajssms-499	101	23	and	and	CCONJ
ajssms-499	101	24	beattie	beattie	PROPN
ajssms-499	101	25	,	,	PUNCT
ajssms-499	101	26	2004	2004	NUM
ajssms-499	101	27	;	;	PUNCT
ajssms-499	101	28	ahmad	ahmad	PROPN
ajssms-499	101	29	et	et	PROPN
ajssms-499	101	30	al	al	PROPN
ajssms-499	101	31	.	.	PROPN
ajssms-499	101	32	,	,	PUNCT
ajssms-499	101	33	2009	2009	NUM
ajssms-499	101	34	)	)	PUNCT
ajssms-499	101	35	.	.	PUNCT
ajssms-499	102	1	the	the	DET
ajssms-499	102	2	increasing	increase	VERB
ajssms-499	102	3	need	need	NOUN
ajssms-499	102	4	for	for	ADP
ajssms-499	102	5	good	good	ADJ
ajssms-499	102	6	corporate	corporate	ADJ
ajssms-499	102	7	governance	governance	NOUN
ajssms-499	102	8	coupled	couple	VERB
ajssms-499	102	9	with	with	ADP
ajssms-499	102	10	legislation	legislation	NOUN
ajssms-499	102	11	such	such	ADJ
ajssms-499	102	12	as	as	ADP
ajssms-499	102	13	the	the	DET
ajssms-499	102	14	sox	sox	PROPN
ajssms-499	102	15	have	have	AUX
ajssms-499	102	16	expanded	expand	VERB
ajssms-499	102	17	the	the	DET
ajssms-499	102	18	responsibilities	responsibility	NOUN
ajssms-499	102	19	of	of	ADP
ajssms-499	102	20	ac	ac	PROPN
ajssms-499	102	21	(	(	PUNCT
ajssms-499	102	22	bronson	bronson	PROPN
ajssms-499	102	23	et	et	PROPN
ajssms-499	102	24	al	al	PROPN
ajssms-499	102	25	.	.	PROPN
ajssms-499	102	26	,	,	PUNCT
ajssms-499	102	27	2009	2009	NUM
ajssms-499	102	28	)	)	PUNCT
ajssms-499	102	29	beyond	beyond	ADP
ajssms-499	102	30	their	their	PRON
ajssms-499	102	31	oversight	oversight	NOUN
ajssms-499	102	32	responsibilities	responsibility	NOUN
ajssms-499	102	33	of	of	ADP
ajssms-499	102	34	assurance	assurance	NOUN
ajssms-499	102	35	to	to	PART
ajssms-499	102	36	include	include	VERB
ajssms-499	102	37	governance	governance	NOUN
ajssms-499	102	38	,	,	PUNCT
ajssms-499	102	39	risk	risk	NOUN
ajssms-499	102	40	assessment	assessment	NOUN
ajssms-499	102	41	and	and	CCONJ
ajssms-499	102	42	management	management	NOUN
ajssms-499	102	43	,	,	PUNCT
ajssms-499	102	44	compliance	compliance	NOUN
ajssms-499	102	45	with	with	ADP
ajssms-499	102	46	regulatory	regulatory	ADJ
ajssms-499	102	47	and	and	CCONJ
ajssms-499	102	48	ethical	ethical	ADJ
ajssms-499	102	49	issues	issue	NOUN
ajssms-499	102	50	.	.	PUNCT
ajssms-499	103	1	professional	professional	ADJ
ajssms-499	103	2	bodies	body	NOUN
ajssms-499	103	3	asian	asian	ADJ
ajssms-499	103	4	journal	journal	NOUN
ajssms-499	103	5	of	of	ADP
ajssms-499	103	6	social	social	ADJ
ajssms-499	103	7	sciences	sciences	PROPN
ajssms-499	103	8	and	and	CCONJ
ajssms-499	103	9	management	management	NOUN
ajssms-499	103	10	studies	study	NOUN
ajssms-499	103	11	,	,	PUNCT
ajssms-499	103	12	2016	2016	NUM
ajssms-499	103	13	,	,	PUNCT
ajssms-499	103	14	3(4	3(4	NUM
ajssms-499	103	15	):	):	PUNCT
ajssms-499	103	16	266	266	NUM
ajssms-499	103	17	-	-	SYM
ajssms-499	103	18	271	271	NUM
ajssms-499	103	19	269	269	NUM
ajssms-499	103	20	and	and	CCONJ
ajssms-499	103	21	academic	academic	ADJ
ajssms-499	103	22	researchers	researcher	NOUN
ajssms-499	103	23	have	have	AUX
ajssms-499	103	24	remarked	remark	VERB
ajssms-499	103	25	that	that	SCONJ
ajssms-499	103	26	the	the	DET
ajssms-499	103	27	ac	ac	PROPN
ajssms-499	103	28	as	as	ADP
ajssms-499	103	29	sub	sub	NOUN
ajssms-499	103	30	-	-	NOUN
ajssms-499	103	31	group	group	NOUN
ajssms-499	103	32	of	of	ADP
ajssms-499	103	33	the	the	DET
ajssms-499	103	34	bod	bod	NOUN
ajssms-499	103	35	should	should	AUX
ajssms-499	103	36	give	give	VERB
ajssms-499	103	37	approval	approval	NOUN
ajssms-499	103	38	to	to	ADP
ajssms-499	103	39	the	the	DET
ajssms-499	103	40	appointment	appointment	NOUN
ajssms-499	103	41	,	,	PUNCT
ajssms-499	103	42	dismissal	dismissal	NOUN
ajssms-499	103	43	and	and	CCONJ
ajssms-499	103	44	remuneration	remuneration	NOUN
ajssms-499	103	45	of	of	ADP
ajssms-499	103	46	the	the	DET
ajssms-499	103	47	cae	cae	NOUN
ajssms-499	103	48	(	(	PUNCT
ajssms-499	103	49	iia	iia	PROPN
ajssms-499	103	50	,	,	PUNCT
ajssms-499	103	51	2004	2004	NUM
ajssms-499	103	52	;	;	PUNCT
ajssms-499	103	53	alktani	alktani	NOUN
ajssms-499	103	54	and	and	CCONJ
ajssms-499	103	55	ghareeb	ghareeb	NOUN
ajssms-499	103	56	,	,	PUNCT
ajssms-499	103	57	2014	2014	NUM
ajssms-499	103	58	)	)	PUNCT
ajssms-499	103	59	.	.	PUNCT
ajssms-499	104	1	in	in	ADP
ajssms-499	104	2	ghana	ghana	PROPN
ajssms-499	104	3	,	,	PUNCT
ajssms-499	104	4	the	the	DET
ajssms-499	104	5	attempt	attempt	NOUN
ajssms-499	104	6	to	to	PART
ajssms-499	104	7	safeguard	safeguard	VERB
ajssms-499	104	8	the	the	DET
ajssms-499	104	9	independence	independence	NOUN
ajssms-499	104	10	of	of	ADP
ajssms-499	104	11	the	the	DET
ajssms-499	104	12	iaus	iaus	NOUN
ajssms-499	104	13	in	in	ADP
ajssms-499	104	14	particular	particular	ADJ
ajssms-499	104	15	is	be	AUX
ajssms-499	104	16	underscored	underscore	VERB
ajssms-499	104	17	by	by	ADP
ajssms-499	104	18	section	section	NOUN
ajssms-499	104	19	19	19	NUM
ajssms-499	104	20	of	of	ADP
ajssms-499	104	21	the	the	DET
ajssms-499	104	22	internal	internal	ADJ
ajssms-499	104	23	audit	audit	PROPN
ajssms-499	104	24	agency	agency	PROPN
ajssms-499	104	25	act	act	PROPN
ajssms-499	104	26	,	,	PUNCT
ajssms-499	104	27	2003	2003	NUM
ajssms-499	104	28	,	,	PUNCT
ajssms-499	104	29	(	(	PUNCT
ajssms-499	104	30	act	act	VERB
ajssms-499	104	31	658	658	NUM
ajssms-499	104	32	)	)	PUNCT
ajssms-499	104	33	.	.	PUNCT
ajssms-499	105	1	the	the	DET
ajssms-499	105	2	auditor	auditor	NOUN
ajssms-499	105	3	-	-	PUNCT
ajssms-499	105	4	general	general	NOUN
ajssms-499	105	5	in	in	ADP
ajssms-499	105	6	ghana	ghana	PROPN
ajssms-499	105	7	is	be	AUX
ajssms-499	105	8	mandated	mandate	VERB
ajssms-499	105	9	by	by	ADP
ajssms-499	105	10	articles	article	NOUN
ajssms-499	105	11	187,188	187,188	NUM
ajssms-499	105	12	and	and	CCONJ
ajssms-499	105	13	189	189	NUM
ajssms-499	105	14	of	of	ADP
ajssms-499	105	15	the	the	DET
ajssms-499	105	16	1992	1992	NUM
ajssms-499	105	17	constitution	constitution	NOUN
ajssms-499	105	18	of	of	ADP
ajssms-499	105	19	the	the	DET
ajssms-499	105	20	republic	republic	NOUN
ajssms-499	105	21	of	of	ADP
ajssms-499	105	22	ghana	ghana	PROPN
ajssms-499	105	23	to	to	PART
ajssms-499	105	24	undertake	undertake	VERB
ajssms-499	105	25	internal	internal	ADJ
ajssms-499	105	26	auditing	auditing	NOUN
ajssms-499	105	27	in	in	ADP
ajssms-499	105	28	the	the	DET
ajssms-499	105	29	public	public	ADJ
ajssms-499	105	30	sector	sector	NOUN
ajssms-499	105	31	.	.	PUNCT
ajssms-499	106	1	prior	prior	ADV
ajssms-499	106	2	to	to	ADP
ajssms-499	106	3	the	the	DET
ajssms-499	106	4	constitutional	constitutional	ADJ
ajssms-499	106	5	provisions	provision	NOUN
ajssms-499	106	6	giving	give	VERB
ajssms-499	106	7	recognition	recognition	NOUN
ajssms-499	106	8	to	to	ADP
ajssms-499	106	9	the	the	DET
ajssms-499	106	10	internal	internal	ADJ
ajssms-499	106	11	auditing	auditing	NOUN
ajssms-499	106	12	in	in	ADP
ajssms-499	106	13	the	the	DET
ajssms-499	106	14	public	public	ADJ
ajssms-499	106	15	sector	sector	NOUN
ajssms-499	106	16	organisations	organisation	NOUN
ajssms-499	106	17	in	in	ADP
ajssms-499	106	18	ghana	ghana	PROPN
ajssms-499	106	19	,	,	PUNCT
ajssms-499	106	20	internal	internal	ADJ
ajssms-499	106	21	auditing	auditing	NOUN
ajssms-499	106	22	of	of	ADP
ajssms-499	106	23	public	public	ADJ
ajssms-499	106	24	sector	sector	NOUN
ajssms-499	106	25	organisations	organisation	NOUN
ajssms-499	106	26	in	in	ADP
ajssms-499	106	27	ghana	ghana	PROPN
ajssms-499	106	28	derived	derive	VERB
ajssms-499	106	29	its	its	PRON
ajssms-499	106	30	authority	authority	NOUN
ajssms-499	106	31	from	from	ADP
ajssms-499	106	32	the	the	DET
ajssms-499	106	33	audit	audit	NOUN
ajssms-499	106	34	service	service	NOUN
ajssms-499	106	35	decree	decree	NOUN
ajssms-499	106	36	,	,	PUNCT
ajssms-499	106	37	1972	1972	NUM
ajssms-499	106	38	(	(	PUNCT
ajssms-499	106	39	nrcd49	nrcd49	PROPN
ajssms-499	106	40	)	)	PUNCT
ajssms-499	106	41	and	and	CCONJ
ajssms-499	106	42	later	later	ADV
ajssms-499	106	43	specific	specific	ADJ
ajssms-499	106	44	provisions	provision	NOUN
ajssms-499	106	45	of	of	ADP
ajssms-499	106	46	the	the	DET
ajssms-499	106	47	financial	financial	ADJ
ajssms-499	106	48	administration	administration	NOUN
ajssms-499	106	49	decree	decree	NOUN
ajssms-499	106	50	,	,	PUNCT
ajssms-499	106	51	1979	1979	NUM
ajssms-499	106	52	(	(	PUNCT
ajssms-499	106	53	smcd221	smcd221	PROPN
ajssms-499	106	54	)	)	PUNCT
ajssms-499	106	55	.	.	PUNCT
ajssms-499	107	1	when	when	SCONJ
ajssms-499	107	2	the	the	DET
ajssms-499	107	3	audit	audit	NOUN
ajssms-499	107	4	service	service	NOUN
ajssms-499	107	5	act	act	NOUN
ajssms-499	107	6	2000	2000	NUM
ajssms-499	107	7	,	,	PUNCT
ajssms-499	107	8	act	act	VERB
ajssms-499	107	9	584	584	NUM
ajssms-499	107	10	was	be	AUX
ajssms-499	107	11	enacted	enact	VERB
ajssms-499	107	12	,	,	PUNCT
ajssms-499	107	13	it	it	PRON
ajssms-499	107	14	repealed	repeal	VERB
ajssms-499	107	15	the	the	DET
ajssms-499	107	16	audit	audit	NOUN
ajssms-499	107	17	service	service	NOUN
ajssms-499	107	18	decree	decree	NOUN
ajssms-499	107	19	,	,	PUNCT
ajssms-499	107	20	1972	1972	NUM
ajssms-499	107	21	(	(	PUNCT
ajssms-499	107	22	nrcd49	nrcd49	PROPN
ajssms-499	107	23	)	)	PUNCT
ajssms-499	107	24	and	and	CCONJ
ajssms-499	107	25	part	part	NOUN
ajssms-499	107	26	v	v	NOUN
ajssms-499	107	27	of	of	ADP
ajssms-499	107	28	the	the	DET
ajssms-499	107	29	financial	financial	ADJ
ajssms-499	107	30	administration	administration	NOUN
ajssms-499	107	31	decree	decree	NOUN
ajssms-499	107	32	,	,	PUNCT
ajssms-499	107	33	1979	1979	NUM
ajssms-499	107	34	.	.	PUNCT
ajssms-499	108	1	the	the	DET
ajssms-499	108	2	financial	financial	PROPN
ajssms-499	108	3	administration	administration	PROPN
ajssms-499	108	4	act	act	PROPN
ajssms-499	108	5	,	,	PUNCT
ajssms-499	108	6	2003	2003	NUM
ajssms-499	108	7	(	(	PUNCT
ajssms-499	108	8	act	act	VERB
ajssms-499	108	9	654	654	NUM
ajssms-499	108	10	)	)	PUNCT
ajssms-499	108	11	in	in	ADP
ajssms-499	108	12	section	section	NOUN
ajssms-499	108	13	44	44	NUM
ajssms-499	108	14	sub	sub	NOUN
ajssms-499	108	15	-	-	NOUN
ajssms-499	108	16	section	section	NOUN
ajssms-499	108	17	(	(	PUNCT
ajssms-499	108	18	i	i	NOUN
ajssms-499	108	19	)	)	PUNCT
ajssms-499	108	20	empowered	empower	VERB
ajssms-499	108	21	the	the	DET
ajssms-499	108	22	iaus	iaus	NOUN
ajssms-499	108	23	of	of	ADP
ajssms-499	108	24	public	public	ADJ
ajssms-499	108	25	corporations	corporation	NOUN
ajssms-499	108	26	to	to	PART
ajssms-499	108	27	audit	audit	VERB
ajssms-499	108	28	the	the	DET
ajssms-499	108	29	accounts	account	NOUN
ajssms-499	108	30	of	of	ADP
ajssms-499	108	31	their	their	PRON
ajssms-499	108	32	respective	respective	ADJ
ajssms-499	108	33	departments	department	NOUN
ajssms-499	108	34	corporations	corporation	NOUN
ajssms-499	108	35	in	in	ADP
ajssms-499	108	36	accordance	accordance	NOUN
ajssms-499	108	37	with	with	ADP
ajssms-499	108	38	act	act	NOUN
ajssms-499	108	39	584	584	NUM
ajssms-499	108	40	and	and	CCONJ
ajssms-499	108	41	regulations	regulation	NOUN
ajssms-499	108	42	made	make	VERB
ajssms-499	108	43	under	under	ADP
ajssms-499	108	44	the	the	DET
ajssms-499	108	45	act	act	NOUN
ajssms-499	108	46	.	.	PUNCT
ajssms-499	109	1	the	the	DET
ajssms-499	109	2	act	act	NOUN
ajssms-499	109	3	that	that	PRON
ajssms-499	109	4	expressly	expressly	ADV
ajssms-499	109	5	establishes	establish	VERB
ajssms-499	109	6	the	the	DET
ajssms-499	109	7	internal	internal	ADJ
ajssms-499	109	8	auditing	auditing	NOUN
ajssms-499	109	9	in	in	ADP
ajssms-499	109	10	ghanaian	ghanaian	ADJ
ajssms-499	109	11	public	public	ADJ
ajssms-499	109	12	sector	sector	NOUN
ajssms-499	109	13	organisations	organisation	NOUN
ajssms-499	109	14	is	be	AUX
ajssms-499	109	15	the	the	DET
ajssms-499	109	16	internal	internal	ADJ
ajssms-499	109	17	audit	audit	NOUN
ajssms-499	109	18	agency	agency	PROPN
ajssms-499	109	19	act	act	PROPN
ajssms-499	109	20	,	,	PUNCT
ajssms-499	109	21	2003	2003	NUM
ajssms-499	109	22	(	(	PUNCT
ajssms-499	109	23	act	act	VERB
ajssms-499	109	24	658	658	NUM
ajssms-499	109	25	)	)	PUNCT
ajssms-499	109	26	.	.	PUNCT
ajssms-499	110	1	section	section	NOUN
ajssms-499	110	2	16(i	16(i	NUM
ajssms-499	110	3	)	)	PUNCT
ajssms-499	110	4	of	of	ADP
ajssms-499	110	5	act	act	NOUN
ajssms-499	110	6	658	658	NUM
ajssms-499	110	7	states	state	NOUN
ajssms-499	110	8	that	that	SCONJ
ajssms-499	110	9	public	public	ADJ
ajssms-499	110	10	sector	sector	NOUN
ajssms-499	110	11	organisations	organisation	NOUN
ajssms-499	110	12	shall	shall	AUX
ajssms-499	110	13	have	have	VERB
ajssms-499	110	14	an	an	DET
ajssms-499	110	15	iaus	iaus	NOUN
ajssms-499	110	16	.	.	PUNCT
ajssms-499	111	1	in	in	ADP
ajssms-499	111	2	ghana	ghana	PROPN
ajssms-499	111	3	,	,	PUNCT
ajssms-499	111	4	the	the	DET
ajssms-499	111	5	audit	audit	NOUN
ajssms-499	111	6	service	service	PROPN
ajssms-499	111	7	act	act	PROPN
ajssms-499	111	8	,	,	PUNCT
ajssms-499	111	9	2000	2000	NUM
ajssms-499	111	10	(	(	PUNCT
ajssms-499	111	11	act	act	VERB
ajssms-499	111	12	584	584	NUM
ajssms-499	111	13	)	)	PUNCT
ajssms-499	111	14	in	in	ADP
ajssms-499	111	15	section	section	NOUN
ajssms-499	111	16	30(1	30(1	NUM
ajssms-499	111	17	)	)	PUNCT
ajssms-499	111	18	requires	require	VERB
ajssms-499	111	19	the	the	DET
ajssms-499	111	20	establishment	establishment	NOUN
ajssms-499	111	21	of	of	ADP
ajssms-499	111	22	an	an	DET
ajssms-499	111	23	audit	audit	NOUN
ajssms-499	111	24	report	report	NOUN
ajssms-499	111	25	implementation	implementation	NOUN
ajssms-499	111	26	committee	committee	PROPN
ajssms-499	111	27	(	(	PUNCT
ajssms-499	111	28	aric	aric	PROPN
ajssms-499	111	29	)	)	PUNCT
ajssms-499	111	30	which	which	PRON
ajssms-499	111	31	has	have	VERB
ajssms-499	111	32	the	the	DET
ajssms-499	111	33	semblance	semblance	NOUN
ajssms-499	111	34	of	of	ADP
ajssms-499	111	35	the	the	DET
ajssms-499	111	36	ac	ac	PROPN
ajssms-499	111	37	.	.	PROPN
ajssms-499	112	1	section	section	PROPN
ajssms-499	112	2	30(2a	30(2a	NUM
ajssms-499	112	3	)	)	PUNCT
ajssms-499	112	4	of	of	ADP
ajssms-499	112	5	act	act	NOUN
ajssms-499	112	6	584	584	NUM
ajssms-499	112	7	empowers	empower	VERB
ajssms-499	112	8	the	the	DET
ajssms-499	112	9	aric	aric	PROPN
ajssms-499	112	10	to	to	PART
ajssms-499	112	11	implement	implement	VERB
ajssms-499	112	12	all	all	DET
ajssms-499	112	13	matters	matter	NOUN
ajssms-499	112	14	raised	raise	VERB
ajssms-499	112	15	in	in	ADP
ajssms-499	112	16	audit	audit	NOUN
ajssms-499	112	17	reports	report	NOUN
ajssms-499	112	18	.	.	PUNCT
ajssms-499	113	1	3	3	X
ajssms-499	113	2	.	.	X
ajssms-499	113	3	methodology	methodology	NOUN
ajssms-499	113	4	the	the	DET
ajssms-499	113	5	population	population	NOUN
ajssms-499	113	6	of	of	ADP
ajssms-499	113	7	this	this	DET
ajssms-499	113	8	study	study	NOUN
ajssms-499	113	9	comprises	comprise	VERB
ajssms-499	113	10	all	all	DET
ajssms-499	113	11	the	the	DET
ajssms-499	113	12	directors	director	NOUN
ajssms-499	113	13	of	of	ADP
ajssms-499	113	14	audit	audit	NOUN
ajssms-499	113	15	(	(	PUNCT
ajssms-499	113	16	doa	doa	NOUN
ajssms-499	113	17	)	)	PUNCT
ajssms-499	113	18	in	in	ADP
ajssms-499	113	19	the	the	DET
ajssms-499	113	20	ten	ten	NUM
ajssms-499	113	21	(	(	PUNCT
ajssms-499	113	22	10	10	NUM
ajssms-499	113	23	)	)	PUNCT
ajssms-499	113	24	ghanaian	ghanaian	ADJ
ajssms-499	113	25	polytechnics	polytechnic	NOUN
ajssms-499	113	26	.	.	PUNCT
ajssms-499	114	1	the	the	DET
ajssms-499	114	2	researchers	researcher	NOUN
ajssms-499	114	3	employed	employ	VERB
ajssms-499	114	4	the	the	DET
ajssms-499	114	5	non	non	ADJ
ajssms-499	114	6	-	-	ADJ
ajssms-499	114	7	probabilistic	probabilistic	ADJ
ajssms-499	114	8	sampling	sampling	NOUN
ajssms-499	114	9	technique	technique	NOUN
ajssms-499	114	10	,	,	PUNCT
ajssms-499	114	11	specifically	specifically	ADV
ajssms-499	114	12	purposive	purposive	ADJ
ajssms-499	114	13	sampling	sampling	NOUN
ajssms-499	114	14	in	in	ADP
ajssms-499	114	15	selecting	select	VERB
ajssms-499	114	16	the	the	DET
ajssms-499	114	17	ten	ten	NUM
ajssms-499	114	18	(	(	PUNCT
ajssms-499	114	19	10	10	NUM
ajssms-499	114	20	)	)	PUNCT
ajssms-499	114	21	polytechnics	polytechnic	NOUN
ajssms-499	114	22	.	.	PUNCT
ajssms-499	115	1	the	the	DET
ajssms-499	115	2	doa	doa	PROPN
ajssms-499	115	3	were	be	AUX
ajssms-499	115	4	selected	select	VERB
ajssms-499	115	5	because	because	SCONJ
ajssms-499	115	6	the	the	DET
ajssms-499	115	7	researchers	researcher	NOUN
ajssms-499	115	8	believed	believe	VERB
ajssms-499	115	9	that	that	SCONJ
ajssms-499	115	10	these	these	DET
ajssms-499	115	11	personnel	personnel	NOUN
ajssms-499	115	12	are	be	AUX
ajssms-499	115	13	reasonably	reasonably	ADV
ajssms-499	115	14	positioned	position	VERB
ajssms-499	115	15	and	and	CCONJ
ajssms-499	115	16	informed	inform	VERB
ajssms-499	115	17	to	to	PART
ajssms-499	115	18	provide	provide	VERB
ajssms-499	115	19	relevant	relevant	ADJ
ajssms-499	115	20	and	and	CCONJ
ajssms-499	115	21	reliable	reliable	ADJ
ajssms-499	115	22	information	information	NOUN
ajssms-499	115	23	on	on	ADP
ajssms-499	115	24	the	the	DET
ajssms-499	115	25	internal	internal	ADJ
ajssms-499	115	26	audit	audit	NOUN
ajssms-499	115	27	activities	activity	NOUN
ajssms-499	115	28	in	in	ADP
ajssms-499	115	29	the	the	DET
ajssms-499	115	30	individual	individual	ADJ
ajssms-499	115	31	polytechnics	polytechnic	NOUN
ajssms-499	115	32	.	.	PUNCT
ajssms-499	116	1	the	the	DET
ajssms-499	116	2	researchers	researcher	NOUN
ajssms-499	116	3	personally	personally	ADV
ajssms-499	116	4	travelled	travel	VERB
ajssms-499	116	5	to	to	ADP
ajssms-499	116	6	five	five	NUM
ajssms-499	116	7	(	(	PUNCT
ajssms-499	116	8	5	5	NUM
ajssms-499	116	9	)	)	PUNCT
ajssms-499	116	10	out	out	ADP
ajssms-499	116	11	of	of	ADP
ajssms-499	116	12	the	the	DET
ajssms-499	116	13	ten	ten	NUM
ajssms-499	116	14	(	(	PUNCT
ajssms-499	116	15	10	10	NUM
ajssms-499	116	16	)	)	PUNCT
ajssms-499	116	17	polytechnics	polytechnic	NOUN
ajssms-499	116	18	and	and	CCONJ
ajssms-499	116	19	employed	employ	VERB
ajssms-499	116	20	the	the	DET
ajssms-499	116	21	assistant	assistant	NOUN
ajssms-499	116	22	of	of	ADP
ajssms-499	116	23	contemporaries	contemporary	NOUN
ajssms-499	116	24	in	in	ADP
ajssms-499	116	25	the	the	DET
ajssms-499	116	26	other	other	ADJ
ajssms-499	116	27	polytechnics	polytechnic	NOUN
ajssms-499	116	28	to	to	PART
ajssms-499	116	29	obtain	obtain	VERB
ajssms-499	116	30	the	the	DET
ajssms-499	116	31	data	datum	NOUN
ajssms-499	116	32	.	.	PUNCT
ajssms-499	117	1	permission	permission	NOUN
ajssms-499	117	2	was	be	AUX
ajssms-499	117	3	sought	seek	VERB
ajssms-499	117	4	with	with	ADP
ajssms-499	117	5	the	the	DET
ajssms-499	117	6	individual	individual	ADJ
ajssms-499	117	7	rectors	rector	NOUN
ajssms-499	117	8	of	of	ADP
ajssms-499	117	9	the	the	DET
ajssms-499	117	10	individual	individual	ADJ
ajssms-499	117	11	polytechnics	polytechnic	NOUN
ajssms-499	117	12	and	and	CCONJ
ajssms-499	117	13	where	where	SCONJ
ajssms-499	117	14	they	they	PRON
ajssms-499	117	15	were	be	AUX
ajssms-499	117	16	not	not	PART
ajssms-499	117	17	available	available	ADJ
ajssms-499	117	18	the	the	DET
ajssms-499	117	19	vice	vice	NOUN
ajssms-499	117	20	rectors	rector	NOUN
ajssms-499	117	21	were	be	AUX
ajssms-499	117	22	contacted	contact	VERB
ajssms-499	117	23	.	.	PUNCT
ajssms-499	118	1	four	four	NUM
ajssms-499	118	2	(	(	PUNCT
ajssms-499	118	3	4	4	NUM
ajssms-499	118	4	)	)	PUNCT
ajssms-499	118	5	rectors	rector	NOUN
ajssms-499	118	6	and	and	CCONJ
ajssms-499	118	7	three	three	NUM
ajssms-499	118	8	(	(	PUNCT
ajssms-499	118	9	3	3	X
ajssms-499	118	10	)	)	PUNCT
ajssms-499	118	11	vice	vice	NOUN
ajssms-499	118	12	rectors	rector	NOUN
ajssms-499	118	13	provided	provide	VERB
ajssms-499	118	14	the	the	DET
ajssms-499	118	15	permission	permission	NOUN
ajssms-499	118	16	needed	need	VERB
ajssms-499	118	17	.	.	PUNCT
ajssms-499	119	1	the	the	DET
ajssms-499	119	2	purpose	purpose	NOUN
ajssms-499	119	3	of	of	ADP
ajssms-499	119	4	the	the	DET
ajssms-499	119	5	study	study	NOUN
ajssms-499	119	6	was	be	AUX
ajssms-499	119	7	explained	explain	VERB
ajssms-499	119	8	to	to	ADP
ajssms-499	119	9	the	the	DET
ajssms-499	119	10	authorities	authority	NOUN
ajssms-499	119	11	and	and	CCONJ
ajssms-499	119	12	anonymity	anonymity	NOUN
ajssms-499	119	13	of	of	ADP
ajssms-499	119	14	each	each	DET
ajssms-499	119	15	individual	individual	ADJ
ajssms-499	119	16	polytechnic	polytechnic	ADJ
ajssms-499	119	17	response	response	NOUN
ajssms-499	119	18	assured	assure	VERB
ajssms-499	119	19	.	.	PUNCT
ajssms-499	120	1	the	the	DET
ajssms-499	120	2	researchers	researcher	NOUN
ajssms-499	120	3	adopted	adopt	VERB
ajssms-499	120	4	a	a	DET
ajssms-499	120	5	qualitative	qualitative	ADJ
ajssms-499	120	6	research	research	NOUN
ajssms-499	120	7	approach	approach	NOUN
ajssms-499	120	8	in	in	ADP
ajssms-499	120	9	collecting	collect	VERB
ajssms-499	120	10	data	datum	NOUN
ajssms-499	120	11	for	for	ADP
ajssms-499	120	12	this	this	DET
ajssms-499	120	13	paper	paper	NOUN
ajssms-499	120	14	using	use	VERB
ajssms-499	120	15	a	a	DET
ajssms-499	120	16	semi	semi	ADJ
ajssms-499	120	17	-	-	ADJ
ajssms-499	120	18	structured	structured	ADJ
ajssms-499	120	19	interview	interview	NOUN
ajssms-499	120	20	guide	guide	NOUN
ajssms-499	120	21	.	.	PUNCT
ajssms-499	121	1	the	the	DET
ajssms-499	121	2	qualitative	qualitative	ADJ
ajssms-499	121	3	research	research	NOUN
ajssms-499	121	4	approach	approach	NOUN
ajssms-499	121	5	was	be	AUX
ajssms-499	121	6	employed	employ	VERB
ajssms-499	121	7	as	as	ADP
ajssms-499	121	8	opposed	oppose	VERB
ajssms-499	121	9	to	to	ADP
ajssms-499	121	10	a	a	DET
ajssms-499	121	11	quantitative	quantitative	ADJ
ajssms-499	121	12	research	research	NOUN
ajssms-499	121	13	approach	approach	NOUN
ajssms-499	121	14	because	because	SCONJ
ajssms-499	121	15	the	the	DET
ajssms-499	121	16	researchers	researcher	NOUN
ajssms-499	121	17	desired	desire	VERB
ajssms-499	121	18	to	to	PART
ajssms-499	121	19	report	report	VERB
ajssms-499	121	20	on	on	ADP
ajssms-499	121	21	a	a	DET
ajssms-499	121	22	phenomenon	phenomenon	NOUN
ajssms-499	121	23	,	,	PUNCT
ajssms-499	121	24	the	the	DET
ajssms-499	121	25	independence	independence	NOUN
ajssms-499	121	26	in	in	ADP
ajssms-499	121	27	appearance	appearance	NOUN
ajssms-499	121	28	of	of	ADP
ajssms-499	121	29	iaus	iaus	NOUN
ajssms-499	121	30	in	in	ADP
ajssms-499	121	31	ghanaian	ghanaian	ADJ
ajssms-499	121	32	polytechnics	polytechnic	NOUN
ajssms-499	121	33	.	.	PUNCT
ajssms-499	122	1	the	the	DET
ajssms-499	122	2	semi	semi	ADJ
ajssms-499	122	3	-	-	ADJ
ajssms-499	122	4	structured	structured	ADJ
ajssms-499	122	5	interview	interview	NOUN
ajssms-499	122	6	guide	guide	NOUN
ajssms-499	122	7	was	be	AUX
ajssms-499	122	8	employed	employ	VERB
ajssms-499	122	9	in	in	ADP
ajssms-499	122	10	this	this	DET
ajssms-499	122	11	study	study	NOUN
ajssms-499	122	12	to	to	PART
ajssms-499	122	13	allow	allow	VERB
ajssms-499	122	14	the	the	DET
ajssms-499	122	15	respondents	respondent	NOUN
ajssms-499	122	16	ample	ample	ADJ
ajssms-499	122	17	opportunity	opportunity	NOUN
ajssms-499	122	18	to	to	PART
ajssms-499	122	19	express	express	VERB
ajssms-499	122	20	themselves	themselves	PRON
ajssms-499	122	21	within	within	ADP
ajssms-499	122	22	the	the	DET
ajssms-499	122	23	confines	confine	NOUN
ajssms-499	122	24	of	of	ADP
ajssms-499	122	25	the	the	DET
ajssms-499	122	26	purpose	purpose	NOUN
ajssms-499	122	27	of	of	ADP
ajssms-499	122	28	the	the	DET
ajssms-499	122	29	study	study	NOUN
ajssms-499	122	30	.	.	PUNCT
ajssms-499	123	1	the	the	DET
ajssms-499	123	2	research	research	NOUN
ajssms-499	123	3	instruments	instrument	NOUN
ajssms-499	123	4	were	be	AUX
ajssms-499	123	5	pretested	preteste	VERB
ajssms-499	123	6	among	among	ADP
ajssms-499	123	7	internal	internal	ADJ
ajssms-499	123	8	auditors	auditor	NOUN
ajssms-499	123	9	of	of	ADP
ajssms-499	123	10	the	the	DET
ajssms-499	123	11	ghana	ghana	PROPN
ajssms-499	123	12	audit	audit	PROPN
ajssms-499	123	13	service	service	NOUN
ajssms-499	123	14	,	,	PUNCT
ajssms-499	123	15	koforidua	koforidua	VERB
ajssms-499	123	16	through	through	ADP
ajssms-499	123	17	a	a	DET
ajssms-499	123	18	pilot	pilot	NOUN
ajssms-499	123	19	study	study	NOUN
ajssms-499	123	20	in	in	ADP
ajssms-499	123	21	order	order	NOUN
ajssms-499	123	22	to	to	PART
ajssms-499	123	23	ensure	ensure	VERB
ajssms-499	123	24	the	the	DET
ajssms-499	123	25	questions	question	NOUN
ajssms-499	123	26	were	be	AUX
ajssms-499	123	27	simple	simple	ADJ
ajssms-499	123	28	,	,	PUNCT
ajssms-499	123	29	straightforward	straightforward	ADJ
ajssms-499	123	30	and	and	CCONJ
ajssms-499	123	31	unambiguous	unambiguous	ADJ
ajssms-499	123	32	.	.	PUNCT
ajssms-499	124	1	constructive	constructive	ADJ
ajssms-499	124	2	feedback	feedback	NOUN
ajssms-499	124	3	was	be	AUX
ajssms-499	124	4	received	receive	VERB
ajssms-499	124	5	and	and	CCONJ
ajssms-499	124	6	appropriate	appropriate	ADJ
ajssms-499	124	7	modifications	modification	NOUN
ajssms-499	124	8	incorporated	incorporate	VERB
ajssms-499	124	9	into	into	ADP
ajssms-499	124	10	the	the	DET
ajssms-499	124	11	research	research	NOUN
ajssms-499	124	12	instruments	instrument	NOUN
ajssms-499	124	13	.	.	PUNCT
ajssms-499	125	1	the	the	DET
ajssms-499	125	2	data	datum	NOUN
ajssms-499	125	3	was	be	AUX
ajssms-499	125	4	collected	collect	VERB
ajssms-499	125	5	within	within	ADP
ajssms-499	125	6	a	a	DET
ajssms-499	125	7	period	period	NOUN
ajssms-499	125	8	of	of	ADP
ajssms-499	125	9	four	four	NUM
ajssms-499	125	10	(	(	PUNCT
ajssms-499	125	11	4	4	NUM
ajssms-499	125	12	)	)	PUNCT
ajssms-499	125	13	weeks	week	NOUN
ajssms-499	125	14	.	.	PUNCT
ajssms-499	126	1	data	datum	NOUN
ajssms-499	126	2	from	from	ADP
ajssms-499	126	3	the	the	DET
ajssms-499	126	4	interview	interview	NOUN
ajssms-499	126	5	was	be	AUX
ajssms-499	126	6	analysed	analyse	VERB
ajssms-499	126	7	and	and	CCONJ
ajssms-499	126	8	presented	present	VERB
ajssms-499	126	9	descriptively	descriptively	ADV
ajssms-499	126	10	to	to	PART
ajssms-499	126	11	offer	offer	VERB
ajssms-499	126	12	a	a	DET
ajssms-499	126	13	detail	detail	NOUN
ajssms-499	126	14	and	and	CCONJ
ajssms-499	126	15	rich	rich	ADJ
ajssms-499	126	16	explanation	explanation	NOUN
ajssms-499	126	17	of	of	ADP
ajssms-499	126	18	the	the	DET
ajssms-499	126	19	existing	exist	VERB
ajssms-499	126	20	phenomenon	phenomenon	NOUN
ajssms-499	126	21	.	.	PUNCT
ajssms-499	127	1	3.1	3.1	NUM
ajssms-499	127	2	.	.	PUNCT
ajssms-499	127	3	findings	finding	NOUN
ajssms-499	127	4	and	and	CCONJ
ajssms-499	127	5	discussion	discussion	NOUN
ajssms-499	127	6	out	out	ADP
ajssms-499	127	7	of	of	ADP
ajssms-499	127	8	ten	ten	NUM
ajssms-499	127	9	(	(	PUNCT
ajssms-499	127	10	10	10	NUM
ajssms-499	127	11	)	)	PUNCT
ajssms-499	127	12	doa	doa	NOUN
ajssms-499	127	13	who	who	PRON
ajssms-499	127	14	were	be	AUX
ajssms-499	127	15	to	to	PART
ajssms-499	127	16	provide	provide	VERB
ajssms-499	127	17	data	datum	NOUN
ajssms-499	127	18	for	for	ADP
ajssms-499	127	19	this	this	DET
ajssms-499	127	20	study	study	NOUN
ajssms-499	127	21	,	,	PUNCT
ajssms-499	127	22	seven	seven	NUM
ajssms-499	127	23	(	(	PUNCT
ajssms-499	127	24	7	7	NUM
ajssms-499	127	25	)	)	PUNCT
ajssms-499	127	26	of	of	ADP
ajssms-499	127	27	them	they	PRON
ajssms-499	127	28	were	be	AUX
ajssms-499	127	29	available	available	ADJ
ajssms-499	127	30	constituting	constitute	VERB
ajssms-499	127	31	70	70	NUM
ajssms-499	127	32	%	%	NOUN
ajssms-499	127	33	response	response	NOUN
ajssms-499	127	34	rate	rate	NOUN
ajssms-499	127	35	.	.	PUNCT
ajssms-499	128	1	in	in	ADP
ajssms-499	128	2	assessing	assess	VERB
ajssms-499	128	3	the	the	DET
ajssms-499	128	4	organizational	organizational	ADJ
ajssms-499	128	5	status	status	NOUN
ajssms-499	128	6	of	of	ADP
ajssms-499	128	7	the	the	DET
ajssms-499	128	8	iaus	iaus	NOUN
ajssms-499	128	9	in	in	ADP
ajssms-499	128	10	the	the	DET
ajssms-499	128	11	individual	individual	ADJ
ajssms-499	128	12	polytechnics	polytechnic	NOUN
ajssms-499	128	13	,	,	PUNCT
ajssms-499	128	14	the	the	DET
ajssms-499	128	15	researchers	researcher	NOUN
ajssms-499	128	16	sought	seek	VERB
ajssms-499	128	17	information	information	NOUN
ajssms-499	128	18	from	from	ADP
ajssms-499	128	19	the	the	DET
ajssms-499	128	20	respondents	respondent	NOUN
ajssms-499	128	21	on	on	ADP
ajssms-499	128	22	their	their	PRON
ajssms-499	128	23	individual	individual	ADJ
ajssms-499	128	24	organizational	organizational	ADJ
ajssms-499	128	25	positioning	positioning	NOUN
ajssms-499	128	26	and	and	CCONJ
ajssms-499	128	27	benchmarked	benchmarke	VERB
ajssms-499	128	28	the	the	DET
ajssms-499	128	29	responses	response	NOUN
ajssms-499	128	30	in	in	ADP
ajssms-499	128	31	comparison	comparison	NOUN
ajssms-499	128	32	with	with	ADP
ajssms-499	128	33	the	the	DET
ajssms-499	128	34	international	international	ADJ
ajssms-499	128	35	best	good	ADJ
ajssms-499	128	36	practice	practice	NOUN
ajssms-499	128	37	requirements	requirement	NOUN
ajssms-499	128	38	as	as	SCONJ
ajssms-499	128	39	stipulated	stipulate	VERB
ajssms-499	128	40	by	by	ADP
ajssms-499	128	41	the	the	DET
ajssms-499	128	42	iia	iia	NOUN
ajssms-499	128	43	.	.	PUNCT
ajssms-499	129	1	practice	practice	NOUN
ajssms-499	129	2	advisory	advisory	ADJ
ajssms-499	129	3	1100	1100	NUM
ajssms-499	129	4	-	-	SYM
ajssms-499	129	5	1	1	NUM
ajssms-499	129	6	,	,	PUNCT
ajssms-499	129	7	captioned	caption	VERB
ajssms-499	129	8	independence	independence	NOUN
ajssms-499	129	9	and	and	CCONJ
ajssms-499	129	10	objectivity	objectivity	NOUN
ajssms-499	129	11	,	,	PUNCT
ajssms-499	129	12	of	of	ADP
ajssms-499	129	13	the	the	DET
ajssms-499	129	14	iia	iia	NOUN
ajssms-499	129	15	stipulates	stipulate	VERB
ajssms-499	129	16	that	that	SCONJ
ajssms-499	129	17	the	the	DET
ajssms-499	129	18	independence	independence	NOUN
ajssms-499	129	19	of	of	ADP
ajssms-499	129	20	the	the	DET
ajssms-499	129	21	iaus	iaus	NOUN
ajssms-499	129	22	is	be	AUX
ajssms-499	129	23	achieved	achieve	VERB
ajssms-499	129	24	through	through	ADP
ajssms-499	129	25	the	the	DET
ajssms-499	129	26	organizational	organizational	ADJ
ajssms-499	129	27	status	status	NOUN
ajssms-499	129	28	of	of	ADP
ajssms-499	129	29	the	the	DET
ajssms-499	129	30	iaus	iaus	NOUN
ajssms-499	129	31	.	.	PUNCT
ajssms-499	130	1	practice	practice	NOUN
ajssms-499	130	2	advisory	advisory	ADJ
ajssms-499	130	3	1000	1000	NUM
ajssms-499	130	4	-	-	SYM
ajssms-499	130	5	1	1	NUM
ajssms-499	130	6	,	,	PUNCT
ajssms-499	130	7	captioned	caption	VERB
ajssms-499	130	8	organizational	organizational	ADJ
ajssms-499	130	9	independence	independence	NOUN
ajssms-499	130	10	,	,	PUNCT
ajssms-499	130	11	supports	support	VERB
ajssms-499	130	12	the	the	DET
ajssms-499	130	13	organizational	organizational	ADJ
ajssms-499	130	14	independence	independence	NOUN
ajssms-499	130	15	of	of	ADP
ajssms-499	130	16	the	the	DET
ajssms-499	130	17	iaus	iaus	NOUN
ajssms-499	130	18	by	by	ADP
ajssms-499	130	19	demanding	demand	VERB
ajssms-499	130	20	that	that	SCONJ
ajssms-499	130	21	the	the	DET
ajssms-499	130	22	organizational	organizational	ADJ
ajssms-499	130	23	position	position	NOUN
ajssms-499	130	24	of	of	ADP
ajssms-499	130	25	the	the	DET
ajssms-499	130	26	iaus	iaus	NOUN
ajssms-499	130	27	should	should	AUX
ajssms-499	130	28	be	be	AUX
ajssms-499	130	29	appropriately	appropriately	ADV
ajssms-499	130	30	defined	define	VERB
ajssms-499	130	31	and	and	CCONJ
ajssms-499	130	32	documented	document	VERB
ajssms-499	130	33	in	in	ADP
ajssms-499	130	34	an	an	DET
ajssms-499	130	35	internal	internal	ADJ
ajssms-499	130	36	audit	audit	NOUN
ajssms-499	130	37	charter	charter	NOUN
ajssms-499	130	38	approved	approve	VERB
ajssms-499	130	39	by	by	ADP
ajssms-499	130	40	the	the	DET
ajssms-499	130	41	board	board	NOUN
ajssms-499	130	42	of	of	ADP
ajssms-499	130	43	directors	director	NOUN
ajssms-499	130	44	.	.	PUNCT
ajssms-499	131	1	the	the	DET
ajssms-499	131	2	respondents	respondent	NOUN
ajssms-499	131	3	(	(	PUNCT
ajssms-499	131	4	doa	doa	NOUN
ajssms-499	131	5	)	)	PUNCT
ajssms-499	131	6	mentioned	mention	VERB
ajssms-499	131	7	that	that	SCONJ
ajssms-499	131	8	the	the	DET
ajssms-499	131	9	iaus	iaus	NOUN
ajssms-499	131	10	are	be	AUX
ajssms-499	131	11	positioned	position	VERB
ajssms-499	131	12	administratively	administratively	ADV
ajssms-499	131	13	under	under	ADP
ajssms-499	131	14	the	the	DET
ajssms-499	131	15	rectors	rector	NOUN
ajssms-499	131	16	who	who	PRON
ajssms-499	131	17	are	be	AUX
ajssms-499	131	18	equivalent	equivalent	ADJ
ajssms-499	131	19	to	to	ADP
ajssms-499	131	20	the	the	DET
ajssms-499	131	21	chief	chief	ADJ
ajssms-499	131	22	executive	executive	ADJ
ajssms-499	131	23	officers	officer	NOUN
ajssms-499	131	24	(	(	PUNCT
ajssms-499	131	25	ceos	ceos	PROPN
ajssms-499	131	26	)	)	PUNCT
ajssms-499	131	27	in	in	ADP
ajssms-499	131	28	corporate	corporate	ADJ
ajssms-499	131	29	organisations	organisation	NOUN
ajssms-499	131	30	.	.	PUNCT
ajssms-499	132	1	the	the	DET
ajssms-499	132	2	respondents	respondent	NOUN
ajssms-499	132	3	also	also	ADV
ajssms-499	132	4	indicated	indicate	VERB
ajssms-499	132	5	that	that	SCONJ
ajssms-499	132	6	their	their	PRON
ajssms-499	132	7	position	position	NOUN
ajssms-499	132	8	and	and	CCONJ
ajssms-499	132	9	authority	authority	NOUN
ajssms-499	132	10	is	be	AUX
ajssms-499	132	11	supported	support	VERB
ajssms-499	132	12	by	by	ADP
ajssms-499	132	13	the	the	DET
ajssms-499	132	14	internal	internal	ADJ
ajssms-499	132	15	audit	audit	NOUN
ajssms-499	132	16	charters	charter	NOUN
ajssms-499	132	17	which	which	PRON
ajssms-499	132	18	have	have	AUX
ajssms-499	132	19	been	be	AUX
ajssms-499	132	20	duly	duly	ADV
ajssms-499	132	21	approved	approve	VERB
ajssms-499	132	22	by	by	ADP
ajssms-499	132	23	their	their	PRON
ajssms-499	132	24	respective	respective	ADJ
ajssms-499	132	25	board	board	NOUN
ajssms-499	132	26	of	of	ADP
ajssms-499	132	27	directors	director	NOUN
ajssms-499	132	28	(	(	PUNCT
ajssms-499	132	29	bod	bod	PROPN
ajssms-499	132	30	)	)	PUNCT
ajssms-499	132	31	.	.	PUNCT
ajssms-499	133	1	the	the	DET
ajssms-499	133	2	iaus	iaus	NOUN
ajssms-499	133	3	are	be	AUX
ajssms-499	133	4	not	not	PART
ajssms-499	133	5	placed	place	VERB
ajssms-499	133	6	under	under	ADP
ajssms-499	133	7	the	the	DET
ajssms-499	133	8	finance	finance	NOUN
ajssms-499	133	9	departments	department	NOUN
ajssms-499	133	10	nor	nor	CCONJ
ajssms-499	133	11	do	do	AUX
ajssms-499	133	12	they	they	PRON
ajssms-499	133	13	report	report	VERB
ajssms-499	133	14	to	to	ADP
ajssms-499	133	15	the	the	DET
ajssms-499	133	16	directors	director	NOUN
ajssms-499	133	17	of	of	ADP
ajssms-499	133	18	finance	finance	NOUN
ajssms-499	133	19	(	(	PUNCT
ajssms-499	133	20	dof	dof	NOUN
ajssms-499	133	21	)	)	PUNCT
ajssms-499	133	22	.	.	PUNCT
ajssms-499	134	1	in	in	ADP
ajssms-499	134	2	relation	relation	NOUN
ajssms-499	134	3	to	to	ADP
ajssms-499	134	4	the	the	DET
ajssms-499	134	5	organizational	organizational	ADJ
ajssms-499	134	6	status	status	NOUN
ajssms-499	134	7	of	of	ADP
ajssms-499	134	8	the	the	DET
ajssms-499	134	9	iaus	iaus	NOUN
ajssms-499	134	10	,	,	PUNCT
ajssms-499	134	11	the	the	DET
ajssms-499	134	12	researchers	researcher	NOUN
ajssms-499	134	13	sought	seek	VERB
ajssms-499	134	14	to	to	PART
ajssms-499	134	15	ascertain	ascertain	VERB
ajssms-499	134	16	whether	whether	SCONJ
ajssms-499	134	17	the	the	DET
ajssms-499	134	18	iaus	iaus	NOUN
ajssms-499	134	19	are	be	AUX
ajssms-499	134	20	restricted	restrict	VERB
ajssms-499	134	21	in	in	ADP
ajssms-499	134	22	the	the	DET
ajssms-499	134	23	performance	performance	NOUN
ajssms-499	134	24	of	of	ADP
ajssms-499	134	25	their	their	PRON
ajssms-499	134	26	day	day	NOUN
ajssms-499	134	27	to	to	ADP
ajssms-499	134	28	day	day	NOUN
ajssms-499	134	29	function	function	NOUN
ajssms-499	134	30	.	.	PUNCT
ajssms-499	135	1	all	all	DET
ajssms-499	135	2	the	the	DET
ajssms-499	135	3	respondents	respondent	NOUN
ajssms-499	135	4	revealed	reveal	VERB
ajssms-499	135	5	that	that	SCONJ
ajssms-499	135	6	that	that	SCONJ
ajssms-499	135	7	there	there	PRON
ajssms-499	135	8	are	be	VERB
ajssms-499	135	9	no	no	DET
ajssms-499	135	10	restrictions	restriction	NOUN
ajssms-499	135	11	placed	place	VERB
ajssms-499	135	12	on	on	ADP
ajssms-499	135	13	their	their	PRON
ajssms-499	135	14	work	work	NOUN
ajssms-499	135	15	by	by	ADP
ajssms-499	135	16	management	management	NOUN
ajssms-499	135	17	,	,	PUNCT
ajssms-499	135	18	however	however	ADV
ajssms-499	135	19	,	,	PUNCT
ajssms-499	135	20	one	one	NUM
ajssms-499	135	21	of	of	ADP
ajssms-499	135	22	the	the	DET
ajssms-499	135	23	doa	doa	NOUN
ajssms-499	135	24	remarked	remark	VERB
ajssms-499	135	25	that	that	SCONJ
ajssms-499	135	26	there	there	PRON
ajssms-499	135	27	are	be	VERB
ajssms-499	135	28	occasions	occasion	NOUN
ajssms-499	135	29	when	when	SCONJ
ajssms-499	135	30	the	the	DET
ajssms-499	135	31	necessary	necessary	ADJ
ajssms-499	135	32	cooperation	cooperation	NOUN
ajssms-499	135	33	from	from	ADP
ajssms-499	135	34	management	management	NOUN
ajssms-499	135	35	was	be	AUX
ajssms-499	135	36	lacking	lack	VERB
ajssms-499	135	37	for	for	SCONJ
ajssms-499	135	38	them	they	PRON
ajssms-499	135	39	to	to	PART
ajssms-499	135	40	perform	perform	VERB
ajssms-499	135	41	their	their	PRON
ajssms-499	135	42	function	function	NOUN
ajssms-499	135	43	effectively	effectively	ADV
ajssms-499	135	44	respondents	respondent	NOUN
ajssms-499	135	45	were	be	AUX
ajssms-499	135	46	asked	ask	VERB
ajssms-499	135	47	to	to	PART
ajssms-499	135	48	indicate	indicate	VERB
ajssms-499	135	49	their	their	PRON
ajssms-499	135	50	reporting	reporting	NOUN
ajssms-499	135	51	line	line	NOUN
ajssms-499	135	52	in	in	ADP
ajssms-499	135	53	the	the	DET
ajssms-499	135	54	individual	individual	ADJ
ajssms-499	135	55	polytechnics	polytechnic	NOUN
ajssms-499	135	56	.	.	PUNCT
ajssms-499	136	1	in	in	ADP
ajssms-499	136	2	assessing	assess	VERB
ajssms-499	136	3	the	the	DET
ajssms-499	136	4	independence	independence	NOUN
ajssms-499	136	5	in	in	ADP
ajssms-499	136	6	appearance	appearance	NOUN
ajssms-499	136	7	of	of	ADP
ajssms-499	136	8	the	the	DET
ajssms-499	136	9	iaus	iaus	NOUN
ajssms-499	136	10	within	within	ADP
ajssms-499	136	11	the	the	DET
ajssms-499	136	12	framework	framework	NOUN
ajssms-499	136	13	of	of	ADP
ajssms-499	136	14	their	their	PRON
ajssms-499	136	15	reporting	reporting	NOUN
ajssms-499	136	16	line	line	NOUN
ajssms-499	136	17	,	,	PUNCT
ajssms-499	136	18	the	the	DET
ajssms-499	136	19	researchers	researcher	NOUN
ajssms-499	136	20	benchmarked	benchmarke	VERB
ajssms-499	136	21	the	the	DET
ajssms-499	136	22	respondents	respondent	NOUN
ajssms-499	136	23	’	’	PART
ajssms-499	136	24	responses	response	NOUN
ajssms-499	136	25	in	in	ADP
ajssms-499	136	26	comparison	comparison	NOUN
ajssms-499	136	27	with	with	ADP
ajssms-499	136	28	the	the	DET
ajssms-499	136	29	international	international	ADJ
ajssms-499	136	30	best	good	ADJ
ajssms-499	136	31	practices	practice	NOUN
ajssms-499	136	32	as	as	SCONJ
ajssms-499	136	33	stipulated	stipulate	VERB
ajssms-499	136	34	by	by	ADP
ajssms-499	136	35	the	the	DET
ajssms-499	136	36	iia	iia	NOUN
ajssms-499	136	37	.	.	PUNCT
ajssms-499	137	1	practice	practice	NOUN
ajssms-499	137	2	advisory	advisory	ADJ
ajssms-499	137	3	1110	1110	NUM
ajssms-499	137	4	-	-	SYM
ajssms-499	137	5	2	2	NUM
ajssms-499	137	6	,	,	PUNCT
ajssms-499	137	7	captioned	caption	VERB
ajssms-499	137	8	cae	cae	NOUN
ajssms-499	137	9	reporting	reporting	NOUN
ajssms-499	137	10	lines	line	NOUN
ajssms-499	137	11	,	,	PUNCT
ajssms-499	137	12	states	state	VERB
ajssms-499	137	13	that	that	SCONJ
ajssms-499	137	14	the	the	DET
ajssms-499	137	15	cae	cae	NOUN
ajssms-499	137	16	should	should	AUX
ajssms-499	137	17	report	report	VERB
ajssms-499	137	18	to	to	ADP
ajssms-499	137	19	a	a	DET
ajssms-499	137	20	(	(	PUNCT
ajssms-499	137	21	higher	high	ADJ
ajssms-499	137	22	)	)	PUNCT
ajssms-499	137	23	level	level	NOUN
ajssms-499	137	24	within	within	ADP
ajssms-499	137	25	the	the	DET
ajssms-499	137	26	organization	organization	NOUN
ajssms-499	137	27	that	that	PRON
ajssms-499	137	28	will	will	AUX
ajssms-499	137	29	give	give	VERB
ajssms-499	137	30	it	it	PRON
ajssms-499	137	31	the	the	DET
ajssms-499	137	32	leverage	leverage	NOUN
ajssms-499	137	33	to	to	PART
ajssms-499	137	34	achieve	achieve	VERB
ajssms-499	137	35	its	its	PRON
ajssms-499	137	36	responsibility	responsibility	NOUN
ajssms-499	137	37	.	.	PUNCT
ajssms-499	138	1	this	this	DET
ajssms-499	138	2	reporting	reporting	NOUN
ajssms-499	138	3	line	line	NOUN
ajssms-499	138	4	is	be	AUX
ajssms-499	138	5	achieved	achieve	VERB
ajssms-499	138	6	when	when	SCONJ
ajssms-499	138	7	the	the	DET
ajssms-499	138	8	iaus	iaus	PROPN
ajssms-499	138	9	report	report	NOUN
ajssms-499	138	10	administratively	administratively	ADV
ajssms-499	138	11	to	to	ADP
ajssms-499	138	12	the	the	DET
ajssms-499	138	13	ceo	ceo	NOUN
ajssms-499	138	14	and	and	CCONJ
ajssms-499	138	15	functionally	functionally	ADV
ajssms-499	138	16	to	to	ADP
ajssms-499	138	17	the	the	DET
ajssms-499	138	18	bod	bod	NOUN
ajssms-499	138	19	or	or	CCONJ
ajssms-499	138	20	its	its	PRON
ajssms-499	138	21	equivalent	equivalent	ADJ
ajssms-499	138	22	agency	agency	NOUN
ajssms-499	138	23	the	the	DET
ajssms-499	138	24	ac	ac	PROPN
ajssms-499	138	25	.	.	PUNCT
ajssms-499	139	1	the	the	DET
ajssms-499	139	2	responses	response	NOUN
ajssms-499	139	3	obtained	obtain	VERB
ajssms-499	139	4	from	from	ADP
ajssms-499	139	5	the	the	DET
ajssms-499	139	6	doa	doa	NOUN
ajssms-499	139	7	from	from	ADP
ajssms-499	139	8	the	the	DET
ajssms-499	139	9	individual	individual	ADJ
ajssms-499	139	10	polytechnics	polytechnic	NOUN
ajssms-499	139	11	indicate	indicate	VERB
ajssms-499	139	12	that	that	SCONJ
ajssms-499	139	13	the	the	DET
ajssms-499	139	14	iaus	iaus	NOUN
ajssms-499	139	15	submit	submit	VERB
ajssms-499	139	16	their	their	PRON
ajssms-499	139	17	audit	audit	NOUN
ajssms-499	139	18	reports	report	VERB
ajssms-499	139	19	functionally	functionally	ADV
ajssms-499	139	20	to	to	ADP
ajssms-499	139	21	the	the	DET
ajssms-499	139	22	aric	aric	NOUN
ajssms-499	139	23	and	and	CCONJ
ajssms-499	139	24	administratively	administratively	ADV
ajssms-499	139	25	to	to	ADP
ajssms-499	139	26	the	the	DET
ajssms-499	139	27	rectors	rector	NOUN
ajssms-499	139	28	.	.	PUNCT
ajssms-499	140	1	this	this	DET
ajssms-499	140	2	finding	finding	NOUN
ajssms-499	140	3	is	be	AUX
ajssms-499	140	4	consistent	consistent	ADJ
ajssms-499	140	5	with	with	ADP
ajssms-499	140	6	the	the	DET
ajssms-499	140	7	result	result	NOUN
ajssms-499	140	8	of	of	ADP
ajssms-499	140	9	(	(	PUNCT
ajssms-499	140	10	godwin	godwin	PROPN
ajssms-499	140	11	,	,	PUNCT
ajssms-499	140	12	2004	2004	NUM
ajssms-499	140	13	;	;	PUNCT
ajssms-499	140	14	oyerogba	oyerogba	PROPN
ajssms-499	140	15	et	et	PROPN
ajssms-499	140	16	al	al	PROPN
ajssms-499	140	17	.	.	PROPN
ajssms-499	140	18	,	,	PUNCT
ajssms-499	140	19	2014	2014	NUM
ajssms-499	140	20	)	)	PUNCT
ajssms-499	140	21	that	that	PRON
ajssms-499	140	22	iaus	iaus	VERB
ajssms-499	140	23	in	in	ADP
ajssms-499	140	24	public	public	ADJ
ajssms-499	140	25	sector	sector	NOUN
ajssms-499	140	26	organisations	organisation	NOUN
ajssms-499	140	27	report	report	VERB
ajssms-499	140	28	to	to	ADP
ajssms-499	140	29	higher	high	ADJ
ajssms-499	140	30	levels	level	NOUN
ajssms-499	140	31	.	.	PUNCT
ajssms-499	141	1	the	the	DET
ajssms-499	141	2	administrative	administrative	ADJ
ajssms-499	141	3	reporting	reporting	NOUN
ajssms-499	141	4	relationship	relationship	NOUN
ajssms-499	141	5	relates	relate	VERB
ajssms-499	141	6	to	to	ADP
ajssms-499	141	7	the	the	DET
ajssms-499	141	8	iau	iau	PROPN
ajssms-499	141	9	reporting	reporting	NOUN
ajssms-499	141	10	to	to	ADP
ajssms-499	141	11	the	the	DET
ajssms-499	141	12	management	management	NOUN
ajssms-499	141	13	of	of	ADP
ajssms-499	141	14	an	an	DET
ajssms-499	141	15	institution	institution	NOUN
ajssms-499	141	16	for	for	ADP
ajssms-499	141	17	the	the	DET
ajssms-499	141	18	purpose	purpose	NOUN
ajssms-499	141	19	of	of	ADP
ajssms-499	141	20	day	day	NOUN
ajssms-499	141	21	-	-	PUNCT
ajssms-499	141	22	to	to	ADP
ajssms-499	141	23	-	-	PUNCT
ajssms-499	141	24	day	day	NOUN
ajssms-499	141	25	administration	administration	NOUN
ajssms-499	141	26	such	such	ADJ
ajssms-499	141	27	as	as	ADP
ajssms-499	141	28	budgeting	budgeting	NOUN
ajssms-499	141	29	and	and	CCONJ
ajssms-499	141	30	management	management	NOUN
ajssms-499	141	31	accounting	accounting	NOUN
ajssms-499	141	32	,	,	PUNCT
ajssms-499	141	33	human	human	ADJ
ajssms-499	141	34	resource	resource	NOUN
ajssms-499	141	35	administration	administration	NOUN
ajssms-499	141	36	and	and	CCONJ
ajssms-499	141	37	internal	internal	ADJ
ajssms-499	141	38	policies	policy	NOUN
ajssms-499	141	39	and	and	CCONJ
ajssms-499	141	40	procedure	procedure	NOUN
ajssms-499	141	41	administration	administration	NOUN
ajssms-499	141	42	.	.	PUNCT
ajssms-499	142	1	a	a	DET
ajssms-499	142	2	functional	functional	ADJ
ajssms-499	142	3	reporting	reporting	NOUN
ajssms-499	142	4	line	line	NOUN
ajssms-499	142	5	is	be	AUX
ajssms-499	142	6	a	a	DET
ajssms-499	142	7	principal	principal	ADJ
ajssms-499	142	8	indicator	indicator	NOUN
ajssms-499	142	9	of	of	ADP
ajssms-499	142	10	the	the	DET
ajssms-499	142	11	iau	iau	PROPN
ajssms-499	142	12	independence	independence	NOUN
ajssms-499	142	13	.	.	PUNCT
ajssms-499	143	1	it	it	PRON
ajssms-499	143	2	encompasses	encompass	VERB
ajssms-499	143	3	functions	function	NOUN
ajssms-499	143	4	such	such	ADJ
ajssms-499	143	5	as	as	ADP
ajssms-499	143	6	the	the	DET
ajssms-499	143	7	ac	ac	PROPN
ajssms-499	143	8	approving	approve	VERB
ajssms-499	143	9	the	the	DET
ajssms-499	143	10	internal	internal	ADJ
ajssms-499	143	11	audit	audit	NOUN
ajssms-499	143	12	charter	charter	NOUN
ajssms-499	143	13	;	;	PUNCT
ajssms-499	143	14	the	the	DET
ajssms-499	143	15	approval	approval	NOUN
ajssms-499	143	16	of	of	ADP
ajssms-499	143	17	the	the	DET
ajssms-499	143	18	appointment	appointment	NOUN
ajssms-499	143	19	,	,	PUNCT
ajssms-499	143	20	removal	removal	NOUN
ajssms-499	143	21	asian	asian	ADJ
ajssms-499	143	22	journal	journal	NOUN
ajssms-499	143	23	of	of	ADP
ajssms-499	143	24	social	social	ADJ
ajssms-499	143	25	sciences	sciences	PROPN
ajssms-499	143	26	and	and	CCONJ
ajssms-499	143	27	management	management	NOUN
ajssms-499	143	28	studies	study	NOUN
ajssms-499	143	29	,	,	PUNCT
ajssms-499	143	30	2016	2016	NUM
ajssms-499	143	31	,	,	PUNCT
ajssms-499	143	32	3(4	3(4	NUM
ajssms-499	143	33	):	):	PUNCT
ajssms-499	143	34	266	266	NUM
ajssms-499	143	35	-	-	SYM
ajssms-499	143	36	271	271	NUM
ajssms-499	143	37	270	270	NUM
ajssms-499	143	38	and	and	CCONJ
ajssms-499	143	39	the	the	DET
ajssms-499	143	40	annual	annual	ADJ
ajssms-499	143	41	compensation	compensation	NOUN
ajssms-499	143	42	of	of	ADP
ajssms-499	143	43	the	the	DET
ajssms-499	143	44	cae	cae	NOUN
ajssms-499	143	45	by	by	ADP
ajssms-499	143	46	the	the	DET
ajssms-499	143	47	ac	ac	PROPN
ajssms-499	143	48	;	;	PUNCT
ajssms-499	143	49	private	private	ADJ
ajssms-499	143	50	meetings	meeting	NOUN
ajssms-499	143	51	between	between	ADP
ajssms-499	143	52	the	the	DET
ajssms-499	143	53	doa	doa	NOUN
ajssms-499	143	54	and	and	CCONJ
ajssms-499	143	55	the	the	DET
ajssms-499	143	56	ac	ac	PROPN
ajssms-499	143	57	and	and	CCONJ
ajssms-499	143	58	the	the	DET
ajssms-499	143	59	approval	approval	NOUN
ajssms-499	143	60	of	of	ADP
ajssms-499	143	61	the	the	DET
ajssms-499	143	62	internal	internal	ADJ
ajssms-499	143	63	audit	audit	NOUN
ajssms-499	143	64	risk	risk	NOUN
ajssms-499	143	65	of	of	ADP
ajssms-499	143	66	the	the	DET
ajssms-499	143	67	organization	organization	NOUN
ajssms-499	143	68	by	by	ADP
ajssms-499	143	69	the	the	DET
ajssms-499	143	70	ac	ac	PROPN
ajssms-499	143	71	.	.	PUNCT
ajssms-499	144	1	in	in	ADP
ajssms-499	144	2	order	order	NOUN
ajssms-499	144	3	to	to	PART
ajssms-499	144	4	assess	assess	VERB
ajssms-499	144	5	the	the	DET
ajssms-499	144	6	independence	independence	NOUN
ajssms-499	144	7	in	in	ADP
ajssms-499	144	8	appearance	appearance	NOUN
ajssms-499	144	9	of	of	ADP
ajssms-499	144	10	the	the	DET
ajssms-499	144	11	iau	iau	PROPN
ajssms-499	144	12	within	within	ADP
ajssms-499	144	13	the	the	DET
ajssms-499	144	14	framework	framework	NOUN
ajssms-499	144	15	of	of	ADP
ajssms-499	144	16	the	the	DET
ajssms-499	144	17	powers	power	NOUN
ajssms-499	144	18	conferred	confer	VERB
ajssms-499	144	19	on	on	ADP
ajssms-499	144	20	the	the	DET
ajssms-499	144	21	ac	ac	PROPN
ajssms-499	144	22	,	,	PUNCT
ajssms-499	144	23	the	the	DET
ajssms-499	144	24	researchers	researcher	NOUN
ajssms-499	144	25	benchmarked	benchmarke	VERB
ajssms-499	144	26	the	the	DET
ajssms-499	144	27	respondents	respondent	NOUN
ajssms-499	144	28	’	’	PART
ajssms-499	144	29	responses	response	NOUN
ajssms-499	144	30	in	in	ADP
ajssms-499	144	31	line	line	NOUN
ajssms-499	144	32	with	with	ADP
ajssms-499	144	33	international	international	ADJ
ajssms-499	144	34	best	good	ADJ
ajssms-499	144	35	practice	practice	NOUN
ajssms-499	144	36	and	and	CCONJ
ajssms-499	144	37	legislative	legislative	ADJ
ajssms-499	144	38	acts	act	NOUN
ajssms-499	144	39	in	in	ADP
ajssms-499	144	40	ghana	ghana	PROPN
ajssms-499	144	41	.	.	PUNCT
ajssms-499	145	1	according	accord	VERB
ajssms-499	145	2	to	to	ADP
ajssms-499	145	3	section	section	NOUN
ajssms-499	145	4	30(1	30(1	NUM
ajssms-499	145	5	)	)	PUNCT
ajssms-499	145	6	of	of	ADP
ajssms-499	145	7	the	the	DET
ajssms-499	145	8	audit	audit	NOUN
ajssms-499	145	9	service	service	PROPN
ajssms-499	145	10	act	act	PROPN
ajssms-499	145	11	,	,	PUNCT
ajssms-499	145	12	2000	2000	NUM
ajssms-499	145	13	(	(	PUNCT
ajssms-499	145	14	act	act	VERB
ajssms-499	145	15	584	584	NUM
ajssms-499	145	16	)	)	PUNCT
ajssms-499	145	17	all	all	DET
ajssms-499	145	18	the	the	DET
ajssms-499	145	19	public	public	ADJ
ajssms-499	145	20	sector	sector	NOUN
ajssms-499	145	21	institutions	institution	NOUN
ajssms-499	145	22	subject	subject	ADJ
ajssms-499	145	23	to	to	ADP
ajssms-499	145	24	auditing	auditing	NOUN
ajssms-499	145	25	by	by	ADP
ajssms-499	145	26	the	the	DET
ajssms-499	145	27	auditor	auditor	NOUN
ajssms-499	145	28	general	general	NOUN
ajssms-499	145	29	of	of	ADP
ajssms-499	145	30	ghana	ghana	PROPN
ajssms-499	145	31	are	be	AUX
ajssms-499	145	32	to	to	PART
ajssms-499	145	33	set	set	VERB
ajssms-499	145	34	up	up	ADP
ajssms-499	145	35	an	an	DET
ajssms-499	145	36	audit	audit	NOUN
ajssms-499	145	37	report	report	NOUN
ajssms-499	145	38	implementation	implementation	NOUN
ajssms-499	145	39	committee	committee	PROPN
ajssms-499	145	40	(	(	PUNCT
ajssms-499	145	41	aric	aric	PROPN
ajssms-499	145	42	)	)	PUNCT
ajssms-499	145	43	to	to	PART
ajssms-499	145	44	ensure	ensure	VERB
ajssms-499	145	45	the	the	DET
ajssms-499	145	46	implementation	implementation	NOUN
ajssms-499	145	47	of	of	ADP
ajssms-499	145	48	the	the	DET
ajssms-499	145	49	recommendations	recommendation	NOUN
ajssms-499	145	50	of	of	ADP
ajssms-499	145	51	audit	audit	NOUN
ajssms-499	145	52	reports	report	NOUN
ajssms-499	145	53	.	.	PUNCT
ajssms-499	146	1	section	section	NOUN
ajssms-499	146	2	16(8	16(8	NUM
ajssms-499	146	3	)	)	PUNCT
ajssms-499	146	4	of	of	ADP
ajssms-499	146	5	the	the	DET
ajssms-499	146	6	internal	internal	ADJ
ajssms-499	146	7	audit	audit	PROPN
ajssms-499	146	8	agency	agency	PROPN
ajssms-499	146	9	act	act	PROPN
ajssms-499	146	10	,	,	PUNCT
ajssms-499	146	11	2003	2003	NUM
ajssms-499	146	12	(	(	PUNCT
ajssms-499	146	13	act	act	VERB
ajssms-499	146	14	658	658	NUM
ajssms-499	146	15	)	)	PUNCT
ajssms-499	146	16	complements	complement	NOUN
ajssms-499	146	17	section	section	NOUN
ajssms-499	146	18	30(1	30(1	NUM
ajssms-499	146	19	)	)	PUNCT
ajssms-499	146	20	of	of	ADP
ajssms-499	146	21	act	act	NOUN
ajssms-499	146	22	584	584	NUM
ajssms-499	146	23	and	and	CCONJ
ajssms-499	146	24	stipulates	stipulate	VERB
ajssms-499	146	25	the	the	DET
ajssms-499	146	26	establishment	establishment	NOUN
ajssms-499	146	27	of	of	ADP
ajssms-499	146	28	arics	aric	NOUN
ajssms-499	146	29	in	in	ADP
ajssms-499	146	30	public	public	ADJ
ajssms-499	146	31	sector	sector	NOUN
ajssms-499	146	32	organisations	organisation	NOUN
ajssms-499	146	33	.	.	PUNCT
ajssms-499	147	1	by	by	ADP
ajssms-499	147	2	inference	inference	NOUN
ajssms-499	147	3	to	to	ADP
ajssms-499	147	4	sections	section	NOUN
ajssms-499	147	5	30(1	30(1	NUM
ajssms-499	147	6	)	)	PUNCT
ajssms-499	147	7	of	of	ADP
ajssms-499	147	8	act	act	NOUN
ajssms-499	147	9	584	584	NUM
ajssms-499	147	10	and	and	CCONJ
ajssms-499	147	11	sections	section	NOUN
ajssms-499	147	12	16(8	16(8	NUM
ajssms-499	147	13	)	)	PUNCT
ajssms-499	147	14	of	of	ADP
ajssms-499	147	15	act	act	NOUN
ajssms-499	147	16	658	658	NUM
ajssms-499	147	17	,	,	PUNCT
ajssms-499	147	18	the	the	DET
ajssms-499	147	19	aric	aric	PROPN
ajssms-499	147	20	is	be	AUX
ajssms-499	147	21	empowered	empower	VERB
ajssms-499	147	22	to	to	PART
ajssms-499	147	23	act	act	VERB
ajssms-499	147	24	fundamentally	fundamentally	ADV
ajssms-499	147	25	only	only	ADV
ajssms-499	147	26	as	as	SCONJ
ajssms-499	147	27	an	an	DET
ajssms-499	147	28	implementation	implementation	NOUN
ajssms-499	147	29	body	body	NOUN
ajssms-499	147	30	of	of	ADP
ajssms-499	147	31	audit	audit	NOUN
ajssms-499	147	32	reports	report	VERB
ajssms-499	147	33	.	.	PUNCT
ajssms-499	148	1	an	an	DET
ajssms-499	148	2	apparent	apparent	ADJ
ajssms-499	148	3	functional	functional	ADJ
ajssms-499	148	4	gap	gap	NOUN
ajssms-499	148	5	in	in	ADP
ajssms-499	148	6	the	the	DET
ajssms-499	148	7	two	two	NUM
ajssms-499	148	8	acts	act	NOUN
ajssms-499	148	9	mentioned	mention	VERB
ajssms-499	148	10	above	above	ADV
ajssms-499	148	11	is	be	AUX
ajssms-499	148	12	which	which	DET
ajssms-499	148	13	audit	audit	NOUN
ajssms-499	148	14	report	report	NOUN
ajssms-499	148	15	is	be	AUX
ajssms-499	148	16	the	the	DET
ajssms-499	148	17	aric	aric	PROPN
ajssms-499	148	18	expected	expect	VERB
ajssms-499	148	19	to	to	PART
ajssms-499	148	20	implement	implement	VERB
ajssms-499	148	21	.	.	PUNCT
ajssms-499	149	1	is	be	AUX
ajssms-499	149	2	it	it	PRON
ajssms-499	149	3	the	the	DET
ajssms-499	149	4	audit	audit	NOUN
ajssms-499	149	5	report	report	NOUN
ajssms-499	149	6	of	of	ADP
ajssms-499	149	7	the	the	DET
ajssms-499	149	8	external	external	ADJ
ajssms-499	149	9	auditor	auditor	NOUN
ajssms-499	149	10	or	or	CCONJ
ajssms-499	149	11	the	the	DET
ajssms-499	149	12	internal	internal	ADJ
ajssms-499	149	13	auditor	auditor	NOUN
ajssms-499	149	14	?	?	PUNCT
ajssms-499	150	1	by	by	ADP
ajssms-499	150	2	inference	inference	NOUN
ajssms-499	150	3	,	,	PUNCT
ajssms-499	150	4	one	one	PRON
ajssms-499	150	5	can	can	AUX
ajssms-499	150	6	reasonably	reasonably	ADV
ajssms-499	150	7	posit	posit	VERB
ajssms-499	150	8	that	that	SCONJ
ajssms-499	150	9	the	the	DET
ajssms-499	150	10	aric	aric	PROPN
ajssms-499	150	11	in	in	ADP
ajssms-499	150	12	ghana	ghana	PROPN
ajssms-499	150	13	is	be	AUX
ajssms-499	150	14	only	only	ADV
ajssms-499	150	15	an	an	DET
ajssms-499	150	16	audit	audit	NOUN
ajssms-499	150	17	report	report	NOUN
ajssms-499	150	18	implementation	implementation	NOUN
ajssms-499	150	19	committee	committee	NOUN
ajssms-499	150	20	.	.	PUNCT
ajssms-499	151	1	the	the	DET
ajssms-499	151	2	acts	act	NOUN
ajssms-499	151	3	do	do	AUX
ajssms-499	151	4	not	not	PART
ajssms-499	151	5	appear	appear	VERB
ajssms-499	151	6	to	to	PART
ajssms-499	151	7	cloth	cloth	VERB
ajssms-499	151	8	the	the	DET
ajssms-499	151	9	ac	ac	PROPN
ajssms-499	151	10	with	with	ADP
ajssms-499	151	11	sufficient	sufficient	ADJ
ajssms-499	151	12	coercive	coercive	ADJ
ajssms-499	151	13	powers	power	NOUN
ajssms-499	151	14	to	to	PART
ajssms-499	151	15	act	act	VERB
ajssms-499	151	16	independently	independently	ADV
ajssms-499	151	17	and	and	CCONJ
ajssms-499	151	18	effectively	effectively	ADV
ajssms-499	151	19	with	with	ADP
ajssms-499	151	20	the	the	DET
ajssms-499	151	21	powers	power	NOUN
ajssms-499	151	22	conferred	confer	VERB
ajssms-499	151	23	on	on	ADP
ajssms-499	151	24	functional	functional	ADJ
ajssms-499	151	25	reporting	reporting	NOUN
ajssms-499	151	26	relationship	relationship	NOUN
ajssms-499	151	27	as	as	SCONJ
ajssms-499	151	28	it	it	PRON
ajssms-499	151	29	relates	relate	VERB
ajssms-499	151	30	to	to	ADP
ajssms-499	151	31	the	the	DET
ajssms-499	151	32	ac	ac	PROPN
ajssms-499	151	33	and	and	CCONJ
ajssms-499	151	34	the	the	DET
ajssms-499	151	35	aric	aric	PROPN
ajssms-499	151	36	as	as	SCONJ
ajssms-499	151	37	reported	report	VERB
ajssms-499	151	38	above	above	ADV
ajssms-499	151	39	.	.	PUNCT
ajssms-499	152	1	the	the	DET
ajssms-499	152	2	framework	framework	NOUN
ajssms-499	152	3	for	for	ADP
ajssms-499	152	4	professional	professional	ADJ
ajssms-499	152	5	practice	practice	NOUN
ajssms-499	152	6	of	of	ADP
ajssms-499	152	7	internal	internal	ADJ
ajssms-499	152	8	auditing	auditing	NOUN
ajssms-499	152	9	issued	issue	VERB
ajssms-499	152	10	by	by	ADP
ajssms-499	152	11	the	the	DET
ajssms-499	152	12	iia	iia	NOUN
ajssms-499	152	13	also	also	ADV
ajssms-499	152	14	requires	require	VERB
ajssms-499	152	15	organisations	organisation	NOUN
ajssms-499	152	16	to	to	PART
ajssms-499	152	17	have	have	VERB
ajssms-499	152	18	an	an	DET
ajssms-499	152	19	independent	independent	ADJ
ajssms-499	152	20	and	and	CCONJ
ajssms-499	152	21	effective	effective	ADJ
ajssms-499	152	22	audit	audit	NOUN
ajssms-499	152	23	committees	committee	NOUN
ajssms-499	152	24	.	.	PUNCT
ajssms-499	153	1	all	all	DET
ajssms-499	153	2	the	the	DET
ajssms-499	153	3	respondents	respondent	NOUN
ajssms-499	153	4	revealed	reveal	VERB
ajssms-499	153	5	that	that	SCONJ
ajssms-499	153	6	their	their	PRON
ajssms-499	153	7	individual	individual	ADJ
ajssms-499	153	8	institutions	institution	NOUN
ajssms-499	153	9	had	have	AUX
ajssms-499	153	10	established	establish	VERB
ajssms-499	153	11	the	the	DET
ajssms-499	153	12	aric	aric	PROPN
ajssms-499	153	13	as	as	SCONJ
ajssms-499	153	14	stipulated	stipulate	VERB
ajssms-499	153	15	by	by	ADP
ajssms-499	153	16	the	the	DET
ajssms-499	153	17	relevant	relevant	ADJ
ajssms-499	153	18	sections	section	NOUN
ajssms-499	153	19	acts	act	VERB
ajssms-499	153	20	584	584	NUM
ajssms-499	153	21	and	and	CCONJ
ajssms-499	153	22	act	act	VERB
ajssms-499	153	23	652	652	NUM
ajssms-499	153	24	.	.	PUNCT
ajssms-499	154	1	4	4	NUM
ajssms-499	154	2	.	.	X
ajssms-499	154	3	conclusions	conclusion	NOUN
ajssms-499	154	4	the	the	DET
ajssms-499	154	5	study	study	NOUN
ajssms-499	154	6	sought	seek	VERB
ajssms-499	154	7	to	to	PART
ajssms-499	154	8	examine	examine	VERB
ajssms-499	154	9	the	the	DET
ajssms-499	154	10	independence	independence	NOUN
ajssms-499	154	11	in	in	ADP
ajssms-499	154	12	appearance	appearance	NOUN
ajssms-499	154	13	of	of	ADP
ajssms-499	154	14	iaus	iaus	NOUN
ajssms-499	154	15	in	in	ADP
ajssms-499	154	16	ghanaian	ghanaian	ADJ
ajssms-499	154	17	polytechnics	polytechnic	NOUN
ajssms-499	154	18	.	.	PUNCT
ajssms-499	155	1	the	the	DET
ajssms-499	155	2	concept	concept	NOUN
ajssms-499	155	3	of	of	ADP
ajssms-499	155	4	auditor	auditor	NOUN
ajssms-499	155	5	independence	independence	NOUN
ajssms-499	155	6	in	in	ADP
ajssms-499	155	7	appearance	appearance	NOUN
ajssms-499	155	8	was	be	AUX
ajssms-499	155	9	examined	examine	VERB
ajssms-499	155	10	against	against	ADP
ajssms-499	155	11	the	the	DET
ajssms-499	155	12	framework	framework	NOUN
ajssms-499	155	13	of	of	ADP
ajssms-499	155	14	organisational	organisational	ADJ
ajssms-499	155	15	status	status	NOUN
ajssms-499	155	16	of	of	ADP
ajssms-499	155	17	the	the	DET
ajssms-499	155	18	iaus	iaus	NOUN
ajssms-499	155	19	,	,	PUNCT
ajssms-499	155	20	the	the	DET
ajssms-499	155	21	iaus	iaus	NOUN
ajssms-499	155	22	’	'	PUNCT
ajssms-499	155	23	reporting	report	VERB
ajssms-499	155	24	line	line	NOUN
ajssms-499	155	25	to	to	ADP
ajssms-499	155	26	the	the	DET
ajssms-499	155	27	bod	bod	NOUN
ajssms-499	155	28	or	or	CCONJ
ajssms-499	155	29	the	the	DET
ajssms-499	155	30	ac	ac	PROPN
ajssms-499	155	31	and	and	CCONJ
ajssms-499	155	32	the	the	DET
ajssms-499	155	33	powers	power	NOUN
ajssms-499	155	34	conferred	confer	VERB
ajssms-499	155	35	on	on	ADP
ajssms-499	155	36	the	the	DET
ajssms-499	155	37	ac	ac	PROPN
ajssms-499	155	38	in	in	ADP
ajssms-499	155	39	ghanaian	ghanaian	ADJ
ajssms-499	155	40	polytechnics	polytechnic	NOUN
ajssms-499	155	41	.	.	PUNCT
ajssms-499	156	1	the	the	DET
ajssms-499	156	2	study	study	NOUN
ajssms-499	156	3	suggests	suggest	VERB
ajssms-499	156	4	that	that	SCONJ
ajssms-499	156	5	there	there	PRON
ajssms-499	156	6	exist	exist	VERB
ajssms-499	156	7	iaus	iaus	NOUN
ajssms-499	156	8	in	in	ADP
ajssms-499	156	9	each	each	PRON
ajssms-499	156	10	the	the	DET
ajssms-499	156	11	ghanaian	ghanaian	ADJ
ajssms-499	156	12	polytechnics	polytechnic	NOUN
ajssms-499	156	13	which	which	PRON
ajssms-499	156	14	are	be	AUX
ajssms-499	156	15	appropriately	appropriately	ADV
ajssms-499	156	16	positioned	position	VERB
ajssms-499	156	17	under	under	ADP
ajssms-499	156	18	the	the	DET
ajssms-499	156	19	rectors	rector	NOUN
ajssms-499	156	20	,	,	PUNCT
ajssms-499	156	21	the	the	DET
ajssms-499	156	22	higher	high	ADJ
ajssms-499	156	23	level	level	NOUN
ajssms-499	156	24	authority	authority	NOUN
ajssms-499	156	25	,	,	PUNCT
ajssms-499	156	26	in	in	ADP
ajssms-499	156	27	ghanaian	ghanaian	ADJ
ajssms-499	156	28	polytechnics	polytechnic	NOUN
ajssms-499	156	29	.	.	PUNCT
ajssms-499	157	1	the	the	DET
ajssms-499	157	2	iaus	iaus	NOUN
ajssms-499	157	3	derive	derive	VERB
ajssms-499	157	4	their	their	PRON
ajssms-499	157	5	mandate	mandate	NOUN
ajssms-499	157	6	from	from	ADP
ajssms-499	157	7	an	an	DET
ajssms-499	157	8	act	act	NOUN
ajssms-499	157	9	of	of	ADP
ajssms-499	157	10	ghana	ghana	PROPN
ajssms-499	157	11	’s	’s	PART
ajssms-499	157	12	parliament	parliament	NOUN
ajssms-499	157	13	.	.	PUNCT
ajssms-499	158	1	in	in	ADP
ajssms-499	158	2	addition	addition	NOUN
ajssms-499	158	3	,	,	PUNCT
ajssms-499	158	4	the	the	DET
ajssms-499	158	5	organizational	organizational	ADJ
ajssms-499	158	6	status	status	NOUN
ajssms-499	158	7	of	of	ADP
ajssms-499	158	8	the	the	DET
ajssms-499	158	9	iaus	iaus	NOUN
ajssms-499	158	10	in	in	ADP
ajssms-499	158	11	the	the	DET
ajssms-499	158	12	individual	individual	ADJ
ajssms-499	158	13	polytechnics	polytechnics	PROPN
ajssms-499	158	14	is	be	AUX
ajssms-499	158	15	anchored	anchor	VERB
ajssms-499	158	16	and	and	CCONJ
ajssms-499	158	17	empowered	empower	VERB
ajssms-499	158	18	in	in	ADP
ajssms-499	158	19	an	an	DET
ajssms-499	158	20	internal	internal	ADJ
ajssms-499	158	21	audit	audit	NOUN
ajssms-499	158	22	charter	charter	NOUN
ajssms-499	158	23	approved	approve	VERB
ajssms-499	158	24	by	by	ADP
ajssms-499	158	25	the	the	DET
ajssms-499	158	26	individual	individual	ADJ
ajssms-499	158	27	bod	bod	PROPN
ajssms-499	158	28	.	.	PUNCT
ajssms-499	159	1	of	of	ADP
ajssms-499	159	2	the	the	DET
ajssms-499	159	3	seven	seven	NUM
ajssms-499	159	4	(	(	PUNCT
ajssms-499	159	5	7	7	NUM
ajssms-499	159	6	)	)	PUNCT
ajssms-499	159	7	doa	doa	NOUN
ajssms-499	159	8	,	,	PUNCT
ajssms-499	159	9	who	who	PRON
ajssms-499	159	10	participated	participate	VERB
ajssms-499	159	11	in	in	ADP
ajssms-499	159	12	this	this	DET
ajssms-499	159	13	study	study	NOUN
ajssms-499	159	14	,	,	PUNCT
ajssms-499	159	15	all	all	PRON
ajssms-499	159	16	of	of	ADP
ajssms-499	159	17	them	they	PRON
ajssms-499	159	18	reported	report	VERB
ajssms-499	159	19	that	that	SCONJ
ajssms-499	159	20	to	to	ADP
ajssms-499	159	21	a	a	DET
ajssms-499	159	22	large	large	ADJ
ajssms-499	159	23	extent	extent	NOUN
ajssms-499	159	24	there	there	PRON
ajssms-499	159	25	are	be	VERB
ajssms-499	159	26	no	no	DET
ajssms-499	159	27	restrictions	restriction	NOUN
ajssms-499	159	28	placed	place	VERB
ajssms-499	159	29	upon	upon	SCONJ
ajssms-499	159	30	their	their	PRON
ajssms-499	159	31	scope	scope	NOUN
ajssms-499	159	32	of	of	ADP
ajssms-499	159	33	work	work	NOUN
ajssms-499	159	34	.	.	PUNCT
ajssms-499	160	1	this	this	DET
ajssms-499	160	2	position	position	NOUN
ajssms-499	160	3	is	be	AUX
ajssms-499	160	4	consistent	consistent	ADJ
ajssms-499	160	5	with	with	ADP
ajssms-499	160	6	international	international	ADJ
ajssms-499	160	7	best	good	ADJ
ajssms-499	160	8	practice	practice	NOUN
ajssms-499	160	9	for	for	ADP
ajssms-499	160	10	promoting	promote	VERB
ajssms-499	160	11	organisational	organisational	ADJ
ajssms-499	160	12	independence	independence	NOUN
ajssms-499	160	13	of	of	ADP
ajssms-499	160	14	the	the	DET
ajssms-499	160	15	iau	iau	PROPN
ajssms-499	160	16	.	.	PUNCT
ajssms-499	161	1	the	the	DET
ajssms-499	161	2	study	study	NOUN
ajssms-499	161	3	suggests	suggest	VERB
ajssms-499	161	4	that	that	SCONJ
ajssms-499	161	5	the	the	DET
ajssms-499	161	6	iaus	iaus	NOUN
ajssms-499	161	7	in	in	ADP
ajssms-499	161	8	ghanaian	ghanaian	ADJ
ajssms-499	161	9	polytechnics	polytechnic	NOUN
ajssms-499	161	10	report	report	VERB
ajssms-499	161	11	functionally	functionally	ADV
ajssms-499	161	12	to	to	ADP
ajssms-499	161	13	the	the	DET
ajssms-499	161	14	ac	ac	PROPN
ajssms-499	161	15	and	and	CCONJ
ajssms-499	161	16	administratively	administratively	ADV
ajssms-499	161	17	to	to	ADP
ajssms-499	161	18	the	the	DET
ajssms-499	161	19	rectors	rector	NOUN
ajssms-499	161	20	(	(	PUNCT
ajssms-499	161	21	ceos	ceos	NOUN
ajssms-499	161	22	)	)	PUNCT
ajssms-499	161	23	of	of	ADP
ajssms-499	161	24	the	the	DET
ajssms-499	161	25	individual	individual	ADJ
ajssms-499	161	26	polytechnics	polytechnic	NOUN
ajssms-499	161	27	.	.	PUNCT
ajssms-499	162	1	this	this	DET
ajssms-499	162	2	posture	posture	NOUN
ajssms-499	162	3	is	be	AUX
ajssms-499	162	4	consistent	consistent	ADJ
ajssms-499	162	5	with	with	ADP
ajssms-499	162	6	international	international	ADJ
ajssms-499	162	7	best	good	ADJ
ajssms-499	162	8	practice	practice	NOUN
ajssms-499	162	9	and	and	CCONJ
ajssms-499	162	10	contemporary	contemporary	ADJ
ajssms-499	162	11	research	research	NOUN
ajssms-499	162	12	findings	finding	NOUN
ajssms-499	162	13	in	in	ADP
ajssms-499	162	14	promoting	promote	VERB
ajssms-499	162	15	the	the	DET
ajssms-499	162	16	independence	independence	NOUN
ajssms-499	162	17	of	of	ADP
ajssms-499	162	18	the	the	DET
ajssms-499	162	19	iau	iau	PROPN
ajssms-499	162	20	.	.	PROPN
ajssms-499	163	1	finally	finally	ADV
ajssms-499	163	2	,	,	PUNCT
ajssms-499	163	3	the	the	DET
ajssms-499	163	4	study	study	NOUN
ajssms-499	163	5	suggests	suggest	VERB
ajssms-499	163	6	that	that	SCONJ
ajssms-499	163	7	there	there	PRON
ajssms-499	163	8	exist	exist	VERB
ajssms-499	163	9	ac	ac	PROPN
ajssms-499	163	10	in	in	ADP
ajssms-499	163	11	each	each	PRON
ajssms-499	163	12	of	of	ADP
ajssms-499	163	13	the	the	DET
ajssms-499	163	14	individual	individual	ADJ
ajssms-499	163	15	polytechnics	polytechnic	NOUN
ajssms-499	163	16	mandated	mandate	VERB
ajssms-499	163	17	by	by	ADP
ajssms-499	163	18	an	an	DET
ajssms-499	163	19	act	act	NOUN
ajssms-499	163	20	of	of	ADP
ajssms-499	163	21	ghana	ghana	PROPN
ajssms-499	163	22	’s	’s	PART
ajssms-499	163	23	parliament	parliament	NOUN
ajssms-499	163	24	with	with	ADP
ajssms-499	163	25	the	the	DET
ajssms-499	163	26	principal	principal	ADJ
ajssms-499	163	27	responsibility	responsibility	NOUN
ajssms-499	163	28	of	of	ADP
ajssms-499	163	29	implementing	implement	VERB
ajssms-499	163	30	audit	audit	NOUN
ajssms-499	163	31	reports	report	NOUN
ajssms-499	163	32	.	.	PUNCT
ajssms-499	164	1	the	the	DET
ajssms-499	164	2	study	study	NOUN
ajssms-499	164	3	evidence	evidence	NOUN
ajssms-499	164	4	suggests	suggest	VERB
ajssms-499	164	5	that	that	SCONJ
ajssms-499	164	6	the	the	DET
ajssms-499	164	7	iaus	iaus	NOUN
ajssms-499	164	8	in	in	ADP
ajssms-499	164	9	the	the	DET
ajssms-499	164	10	ghanaian	ghanaian	ADJ
ajssms-499	164	11	polytechnics	polytechnic	NOUN
ajssms-499	164	12	to	to	ADP
ajssms-499	164	13	a	a	DET
ajssms-499	164	14	large	large	ADJ
ajssms-499	164	15	extent	extent	NOUN
ajssms-499	164	16	are	be	AUX
ajssms-499	164	17	independent	independent	ADJ
ajssms-499	164	18	in	in	ADP
ajssms-499	164	19	appearance	appearance	NOUN
ajssms-499	164	20	.	.	PUNCT
ajssms-499	165	1	however	however	ADV
ajssms-499	165	2	,	,	PUNCT
ajssms-499	165	3	a	a	DET
ajssms-499	165	4	sober	sober	ADJ
ajssms-499	165	5	consideration	consideration	NOUN
ajssms-499	165	6	of	of	ADP
ajssms-499	165	7	the	the	DET
ajssms-499	165	8	scope	scope	NOUN
ajssms-499	165	9	and	and	CCONJ
ajssms-499	165	10	responsibility	responsibility	NOUN
ajssms-499	165	11	of	of	ADP
ajssms-499	165	12	the	the	DET
ajssms-499	165	13	ac	ac	PROPN
ajssms-499	165	14	(	(	PUNCT
ajssms-499	165	15	aric	aric	PROPN
ajssms-499	165	16	)	)	PUNCT
ajssms-499	165	17	in	in	ADP
ajssms-499	165	18	ghanaian	ghanaian	ADJ
ajssms-499	165	19	polytechnics	polytechnic	NOUN
ajssms-499	165	20	indicates	indicate	VERB
ajssms-499	165	21	that	that	SCONJ
ajssms-499	165	22	the	the	DET
ajssms-499	165	23	responsibility	responsibility	NOUN
ajssms-499	165	24	of	of	ADP
ajssms-499	165	25	the	the	DET
ajssms-499	165	26	aric	aric	PROPN
ajssms-499	165	27	is	be	AUX
ajssms-499	165	28	restricted	restrict	VERB
ajssms-499	165	29	only	only	ADV
ajssms-499	165	30	to	to	ADP
ajssms-499	165	31	an	an	DET
ajssms-499	165	32	audit	audit	NOUN
ajssms-499	165	33	report	report	NOUN
ajssms-499	165	34	implementation	implementation	NOUN
ajssms-499	165	35	committee	committee	NOUN
ajssms-499	165	36	.	.	PUNCT
ajssms-499	166	1	in	in	ADP
ajssms-499	166	2	making	make	VERB
ajssms-499	166	3	generalizations	generalization	NOUN
ajssms-499	166	4	about	about	ADP
ajssms-499	166	5	this	this	DET
ajssms-499	166	6	study	study	NOUN
ajssms-499	166	7	,	,	PUNCT
ajssms-499	166	8	the	the	DET
ajssms-499	166	9	following	follow	VERB
ajssms-499	166	10	limitations	limitation	NOUN
ajssms-499	166	11	are	be	AUX
ajssms-499	166	12	noteworthy	noteworthy	ADJ
ajssms-499	166	13	:	:	PUNCT
ajssms-499	166	14	the	the	DET
ajssms-499	166	15	study	study	NOUN
ajssms-499	166	16	did	do	AUX
ajssms-499	166	17	not	not	PART
ajssms-499	166	18	examine	examine	VERB
ajssms-499	166	19	the	the	DET
ajssms-499	166	20	independence	independence	NOUN
ajssms-499	166	21	in	in	ADP
ajssms-499	166	22	fact	fact	NOUN
ajssms-499	166	23	of	of	ADP
ajssms-499	166	24	the	the	DET
ajssms-499	166	25	iaus	iaus	NOUN
ajssms-499	166	26	since	since	SCONJ
ajssms-499	166	27	this	this	PRON
ajssms-499	166	28	will	will	AUX
ajssms-499	166	29	relate	relate	VERB
ajssms-499	166	30	more	more	ADJ
ajssms-499	166	31	to	to	ADP
ajssms-499	166	32	the	the	DET
ajssms-499	166	33	personal	personal	ADJ
ajssms-499	166	34	objectivity	objectivity	NOUN
ajssms-499	166	35	of	of	ADP
ajssms-499	166	36	the	the	DET
ajssms-499	166	37	doa	doa	NOUN
ajssms-499	166	38	of	of	ADP
ajssms-499	166	39	the	the	DET
ajssms-499	166	40	individual	individual	ADJ
ajssms-499	166	41	ghanaian	ghanaian	ADJ
ajssms-499	166	42	polytechnics	polytechnic	NOUN
ajssms-499	166	43	.	.	PUNCT
ajssms-499	167	1	the	the	DET
ajssms-499	167	2	study	study	NOUN
ajssms-499	167	3	did	do	AUX
ajssms-499	167	4	not	not	PART
ajssms-499	167	5	consider	consider	VERB
ajssms-499	167	6	the	the	DET
ajssms-499	167	7	composition	composition	NOUN
ajssms-499	167	8	,	,	PUNCT
ajssms-499	167	9	qualification	qualification	NOUN
ajssms-499	167	10	and	and	CCONJ
ajssms-499	167	11	meeting	meeting	NOUN
ajssms-499	167	12	frequencies	frequency	NOUN
ajssms-499	167	13	of	of	ADP
ajssms-499	167	14	the	the	DET
ajssms-499	167	15	individual	individual	ADJ
ajssms-499	167	16	ac	ac	PROPN
ajssms-499	167	17	.	.	PUNCT
ajssms-499	168	1	the	the	DET
ajssms-499	168	2	study	study	NOUN
ajssms-499	168	3	results	result	NOUN
ajssms-499	168	4	relied	rely	VERB
ajssms-499	168	5	largely	largely	ADV
ajssms-499	168	6	on	on	ADP
ajssms-499	168	7	selfreports	selfreport	NOUN
ajssms-499	168	8	made	make	VERB
ajssms-499	168	9	by	by	ADP
ajssms-499	168	10	the	the	DET
ajssms-499	168	11	individual	individual	ADJ
ajssms-499	168	12	doa	doa	PROPN
ajssms-499	168	13	which	which	PRON
ajssms-499	168	14	might	might	AUX
ajssms-499	168	15	have	have	VERB
ajssms-499	168	16	some	some	DET
ajssms-499	168	17	elements	element	NOUN
ajssms-499	168	18	of	of	ADP
ajssms-499	168	19	subjectivity	subjectivity	NOUN
ajssms-499	168	20	.	.	PUNCT
ajssms-499	169	1	the	the	DET
ajssms-499	169	2	study	study	NOUN
ajssms-499	169	3	did	do	AUX
ajssms-499	169	4	not	not	PART
ajssms-499	169	5	consider	consider	VERB
ajssms-499	169	6	the	the	DET
ajssms-499	169	7	view	view	NOUN
ajssms-499	169	8	of	of	ADP
ajssms-499	169	9	other	other	ADJ
ajssms-499	169	10	staff	staff	NOUN
ajssms-499	169	11	of	of	ADP
ajssms-499	169	12	the	the	DET
ajssms-499	169	13	individual	individual	ADJ
ajssms-499	169	14	polytechnics	polytechnic	NOUN
ajssms-499	169	15	in	in	ADP
ajssms-499	169	16	examining	examine	VERB
ajssms-499	169	17	the	the	DET
ajssms-499	169	18	independence	independence	NOUN
ajssms-499	169	19	in	in	ADP
ajssms-499	169	20	appearance	appearance	NOUN
ajssms-499	169	21	of	of	ADP
ajssms-499	169	22	the	the	DET
ajssms-499	169	23	iaus	iaus	NOUN
ajssms-499	169	24	.	.	PUNCT
ajssms-499	170	1	future	future	ADJ
ajssms-499	170	2	research	research	NOUN
ajssms-499	170	3	can	can	AUX
ajssms-499	170	4	explore	explore	VERB
ajssms-499	170	5	the	the	DET
ajssms-499	170	6	competences	competence	NOUN
ajssms-499	170	7	of	of	ADP
ajssms-499	170	8	the	the	DET
ajssms-499	170	9	members	member	NOUN
ajssms-499	170	10	of	of	ADP
ajssms-499	170	11	the	the	DET
ajssms-499	170	12	ac	ac	PROPN
ajssms-499	170	13	and	and	CCONJ
ajssms-499	170	14	the	the	DET
ajssms-499	170	15	qualifications	qualification	NOUN
ajssms-499	170	16	of	of	ADP
ajssms-499	170	17	the	the	DET
ajssms-499	170	18	doa	doa	NOUN
ajssms-499	170	19	who	who	PRON
ajssms-499	170	20	head	head	VERB
ajssms-499	170	21	the	the	DET
ajssms-499	170	22	individual	individual	ADJ
ajssms-499	170	23	iaus	iaus	NOUN
ajssms-499	170	24	.	.	PUNCT
ajssms-499	171	1	the	the	DET
ajssms-499	171	2	scope	scope	NOUN
ajssms-499	171	3	and	and	CCONJ
ajssms-499	171	4	responsibility	responsibility	NOUN
ajssms-499	171	5	of	of	ADP
ajssms-499	171	6	the	the	DET
ajssms-499	171	7	aric	aric	PROPN
ajssms-499	171	8	in	in	ADP
ajssms-499	171	9	the	the	DET
ajssms-499	171	10	various	various	ADJ
ajssms-499	171	11	laws	law	NOUN
ajssms-499	171	12	such	such	ADJ
ajssms-499	171	13	as	as	ADP
ajssms-499	171	14	the	the	DET
ajssms-499	171	15	audit	audit	NOUN
ajssms-499	171	16	service	service	PROPN
ajssms-499	171	17	act	act	PROPN
ajssms-499	171	18	,	,	PUNCT
ajssms-499	171	19	2000	2000	NUM
ajssms-499	171	20	(	(	PUNCT
ajssms-499	171	21	act	act	VERB
ajssms-499	171	22	584	584	NUM
ajssms-499	171	23	)	)	PUNCT
ajssms-499	171	24	,	,	PUNCT
ajssms-499	171	25	and	and	CCONJ
ajssms-499	171	26	the	the	DET
ajssms-499	171	27	internal	internal	ADJ
ajssms-499	171	28	audit	audit	NOUN
ajssms-499	171	29	agency	agency	NOUN
ajssms-499	171	30	act	act	NOUN
ajssms-499	171	31	2003	2003	NUM
ajssms-499	171	32	(	(	PUNCT
ajssms-499	171	33	act	act	VERB
ajssms-499	171	34	658	658	NUM
ajssms-499	171	35	)	)	PUNCT
ajssms-499	171	36	must	must	AUX
ajssms-499	171	37	be	be	AUX
ajssms-499	171	38	reviewed	review	VERB
ajssms-499	171	39	.	.	PUNCT
ajssms-499	172	1	currently	currently	ADV
ajssms-499	172	2	the	the	DET
ajssms-499	172	3	aric	aric	PROPN
ajssms-499	172	4	is	be	AUX
ajssms-499	172	5	recognized	recognize	VERB
ajssms-499	172	6	only	only	ADV
ajssms-499	172	7	as	as	ADP
ajssms-499	172	8	an	an	DET
ajssms-499	172	9	implementation	implementation	NOUN
ajssms-499	172	10	body	body	NOUN
ajssms-499	172	11	.	.	PUNCT
ajssms-499	173	1	the	the	DET
ajssms-499	173	2	various	various	ADJ
ajssms-499	173	3	acts	act	NOUN
ajssms-499	173	4	,	,	PUNCT
ajssms-499	173	5	enabling	enable	VERB
ajssms-499	173	6	the	the	DET
ajssms-499	173	7	scope	scope	NOUN
ajssms-499	173	8	and	and	CCONJ
ajssms-499	173	9	responsibility	responsibility	NOUN
ajssms-499	173	10	of	of	ADP
ajssms-499	173	11	the	the	DET
ajssms-499	173	12	aric	aric	PROPN
ajssms-499	173	13	must	must	AUX
ajssms-499	173	14	empower	empower	VERB
ajssms-499	173	15	the	the	DET
ajssms-499	173	16	public	public	ADJ
ajssms-499	173	17	sector	sector	NOUN
ajssms-499	173	18	ac	ac	VERB
ajssms-499	173	19	to	to	PART
ajssms-499	173	20	be	be	AUX
ajssms-499	173	21	more	more	ADV
ajssms-499	173	22	assertive	assertive	ADJ
ajssms-499	173	23	in	in	ADP
ajssms-499	173	24	their	their	PRON
ajssms-499	173	25	function	function	NOUN
ajssms-499	173	26	so	so	SCONJ
ajssms-499	173	27	as	as	SCONJ
ajssms-499	173	28	to	to	PART
ajssms-499	173	29	strengthen	strengthen	VERB
ajssms-499	173	30	the	the	DET
ajssms-499	173	31	independence	independence	NOUN
ajssms-499	173	32	of	of	ADP
ajssms-499	173	33	iaus	iaus	NOUN
ajssms-499	173	34	in	in	ADP
ajssms-499	173	35	the	the	DET
ajssms-499	173	36	ghanaian	ghanaian	ADJ
ajssms-499	173	37	public	public	ADJ
ajssms-499	173	38	sector	sector	NOUN
ajssms-499	173	39	domain	domain	NOUN
ajssms-499	173	40	.	.	PUNCT
ajssms-499	174	1	references	reference	NOUN
ajssms-499	174	2	ahmad	ahmad	PROPN
ajssms-499	174	3	,	,	PUNCT
ajssms-499	174	4	h.	h.	PROPN
ajssms-499	174	5	,	,	PUNCT
ajssms-499	174	6	r.	r.	PROPN
ajssms-499	174	7	othman	othman	PROPN
ajssms-499	174	8	and	and	CCONJ
ajssms-499	174	9	k.	k.	PROPN
ajssms-499	174	10	jusoff	jusoff	PROPN
ajssms-499	174	11	,	,	PUNCT
ajssms-499	174	12	2009	2009	NUM
ajssms-499	174	13	.	.	PUNCT
ajssms-499	175	1	the	the	DET
ajssms-499	175	2	effectiveness	effectiveness	NOUN
ajssms-499	175	3	of	of	ADP
ajssms-499	175	4	internal	internal	ADJ
ajssms-499	175	5	audit	audit	NOUN
ajssms-499	175	6	in	in	ADP
ajssms-499	175	7	malaysian	malaysian	ADJ
ajssms-499	175	8	public	public	ADJ
ajssms-499	175	9	sector	sector	NOUN
ajssms-499	175	10	.	.	PUNCT
ajssms-499	176	1	journal	journal	NOUN
ajssms-499	176	2	of	of	ADP
ajssms-499	176	3	modern	modern	ADJ
ajssms-499	176	4	accounting	accounting	NOUN
ajssms-499	176	5	and	and	CCONJ
ajssms-499	176	6	auditing	auditing	NOUN
ajssms-499	176	7	,	,	PUNCT
ajssms-499	176	8	5(9	5(9	NUM
ajssms-499	176	9	):	):	PUNCT
ajssms-499	176	10	53	53	NUM
ajssms-499	176	11	-	-	SYM
ajssms-499	176	12	62	62	NUM
ajssms-499	176	13	.	.	PUNCT
ajssms-499	177	1	aikins	aikin	NOUN
ajssms-499	177	2	,	,	PUNCT
ajssms-499	177	3	s.k	s.k	PROPN
ajssms-499	177	4	.	.	PROPN
ajssms-499	177	5	,	,	PUNCT
ajssms-499	177	6	2011	2011	NUM
ajssms-499	177	7	.	.	PUNCT
ajssms-499	178	1	an	an	DET
ajssms-499	178	2	examination	examination	NOUN
ajssms-499	178	3	of	of	ADP
ajssms-499	178	4	government	government	NOUN
ajssms-499	178	5	internal	internal	ADJ
ajssms-499	178	6	audits	audits	NOUN
ajssms-499	178	7	role	role	NOUN
ajssms-499	178	8	in	in	ADP
ajssms-499	178	9	improving	improve	VERB
ajssms-499	178	10	financial	financial	ADJ
ajssms-499	178	11	performance	performance	NOUN
ajssms-499	178	12	.	.	PUNCT
ajssms-499	179	1	public	public	ADJ
ajssms-499	179	2	finance	finance	NOUN
ajssms-499	179	3	and	and	CCONJ
ajssms-499	179	4	management	management	NOUN
ajssms-499	179	5	,	,	PUNCT
ajssms-499	179	6	11(4	11(4	NUM
ajssms-499	179	7	):	):	PUNCT
ajssms-499	179	8	306	306	NUM
ajssms-499	179	9	-	-	SYM
ajssms-499	179	10	337	337	NUM
ajssms-499	179	11	.	.	PUNCT
ajssms-499	179	12	alktani	alktani	PROPN
ajssms-499	179	13	,	,	PUNCT
ajssms-499	179	14	s.	s.	PROPN
ajssms-499	179	15	and	and	CCONJ
ajssms-499	179	16	a.	a.	NOUN
ajssms-499	179	17	ghareeb	ghareeb	PROPN
ajssms-499	179	18	,	,	PUNCT
ajssms-499	179	19	2014	2014	NUM
ajssms-499	179	20	.	.	PUNCT
ajssms-499	180	1	evaluation	evaluation	NOUN
ajssms-499	180	2	of	of	ADP
ajssms-499	180	3	the	the	DET
ajssms-499	180	4	quality	quality	NOUN
ajssms-499	180	5	of	of	ADP
ajssms-499	180	6	the	the	DET
ajssms-499	180	7	internal	internal	ADJ
ajssms-499	180	8	auditing	auditing	NOUN
ajssms-499	180	9	position	position	NOUN
ajssms-499	180	10	in	in	ADP
ajssms-499	180	11	the	the	DET
ajssms-499	180	12	public	public	ADJ
ajssms-499	180	13	sector	sector	NOUN
ajssms-499	180	14	in	in	ADP
ajssms-499	180	15	saudi	saudi	PROPN
ajssms-499	180	16	arabia	arabia	PROPN
ajssms-499	180	17	:	:	PUNCT
ajssms-499	180	18	an	an	DET
ajssms-499	180	19	applied	applied	ADJ
ajssms-499	180	20	study	study	NOUN
ajssms-499	180	21	.	.	PUNCT
ajssms-499	181	1	global	global	ADJ
ajssms-499	181	2	review	review	NOUN
ajssms-499	181	3	of	of	ADP
ajssms-499	181	4	accounting	accounting	NOUN
ajssms-499	181	5	and	and	CCONJ
ajssms-499	181	6	finance	finance	NOUN
ajssms-499	181	7	,	,	PUNCT
ajssms-499	181	8	5(1	5(1	NUM
ajssms-499	181	9	):	):	PUNCT
ajssms-499	181	10	93	93	NUM
ajssms-499	181	11	-	-	SYM
ajssms-499	181	12	106	106	NUM
ajssms-499	181	13	.	.	PUNCT
ajssms-499	182	1	american	american	PROPN
ajssms-499	182	2	institute	institute	PROPN
ajssms-499	182	3	of	of	ADP
ajssms-499	182	4	certified	certify	VERB
ajssms-499	182	5	public	public	ADJ
ajssms-499	182	6	accountants	accountant	NOUN
ajssms-499	182	7	(	(	PUNCT
ajssms-499	182	8	aicpa	aicpa	PROPN
ajssms-499	182	9	)	)	PUNCT
ajssms-499	182	10	,	,	PUNCT
ajssms-499	182	11	2010	2010	NUM
ajssms-499	182	12	.	.	PUNCT
ajssms-499	183	1	aicpa	aicpa	PROPN
ajssms-499	183	2	code	code	PROPN
ajssms-499	183	3	of	of	ADP
ajssms-499	183	4	professional	professional	ADJ
ajssms-499	183	5	conduct	conduct	NOUN
ajssms-499	183	6	.	.	PUNCT
ajssms-499	184	1	new	new	PROPN
ajssms-499	184	2	york	york	PROPN
ajssms-499	184	3	:	:	PUNCT
ajssms-499	184	4	aicpa	aicpa	PROPN
ajssms-499	184	5	.	.	PUNCT
ajssms-499	185	1	anderson	anderson	PROPN
ajssms-499	185	2	,	,	PUNCT
ajssms-499	185	3	j.	j.	PROPN
ajssms-499	185	4	,	,	PUNCT
ajssms-499	185	5	d.	d.	PROPN
ajssms-499	185	6	lowe	lowe	PROPN
ajssms-499	185	7	and	and	CCONJ
ajssms-499	185	8	p.	p.	PROPN
ajssms-499	185	9	reckers	recker	NOUN
ajssms-499	185	10	,	,	PUNCT
ajssms-499	185	11	1993	1993	NUM
ajssms-499	185	12	.	.	PUNCT
ajssms-499	186	1	evaluation	evaluation	NOUN
ajssms-499	186	2	of	of	ADP
ajssms-499	186	3	auditor	auditor	NOUN
ajssms-499	186	4	decisions	decision	NOUN
ajssms-499	186	5	:	:	PUNCT
ajssms-499	186	6	hindsight	hindsight	ADJ
ajssms-499	186	7	bias	bias	NOUN
ajssms-499	186	8	effects	effect	NOUN
ajssms-499	186	9	and	and	CCONJ
ajssms-499	186	10	the	the	DET
ajssms-499	186	11	expectation	expectation	NOUN
ajssms-499	186	12	gap	gap	NOUN
ajssms-499	186	13	.	.	PUNCT
ajssms-499	187	1	journal	journal	PROPN
ajssms-499	187	2	of	of	ADP
ajssms-499	187	3	economic	economic	ADJ
ajssms-499	187	4	psychology	psychology	NOUN
ajssms-499	187	5	,	,	PUNCT
ajssms-499	187	6	14(4	14(4	NUM
ajssms-499	187	7	):	):	PUNCT
ajssms-499	187	8	711	711	NUM
ajssms-499	187	9	-	-	SYM
ajssms-499	187	10	737	737	NUM
ajssms-499	187	11	.	.	PUNCT
ajssms-499	188	1	bronson	bronson	PROPN
ajssms-499	188	2	,	,	PUNCT
ajssms-499	188	3	s.n	s.n	PROPN
ajssms-499	188	4	.	.	PROPN
ajssms-499	188	5	,	,	PUNCT
ajssms-499	188	6	j.f	j.f	PROPN
ajssms-499	188	7	.	.	PROPN
ajssms-499	188	8	carcello	carcello	PROPN
ajssms-499	188	9	,	,	PUNCT
ajssms-499	188	10	c.w	c.w	PROPN
ajssms-499	188	11	.	.	PROPN
ajssms-499	188	12	hollingsworth	hollingsworth	PROPN
ajssms-499	188	13	and	and	CCONJ
ajssms-499	188	14	t.l	t.l	PROPN
ajssms-499	188	15	.	.	PROPN
ajssms-499	188	16	neal	neal	PROPN
ajssms-499	188	17	,	,	PUNCT
ajssms-499	188	18	2009	2009	NUM
ajssms-499	188	19	.	.	PUNCT
ajssms-499	188	20	are	be	AUX
ajssms-499	188	21	fully	fully	ADV
ajssms-499	188	22	independent	independent	ADJ
ajssms-499	188	23	audit	audit	NOUN
ajssms-499	188	24	committees	committee	NOUN
ajssms-499	188	25	really	really	ADV
ajssms-499	188	26	necessary	necessary	ADJ
ajssms-499	188	27	?	?	PUNCT
ajssms-499	189	1	journal	journal	NOUN
ajssms-499	189	2	of	of	ADP
ajssms-499	189	3	accounting	accounting	NOUN
ajssms-499	189	4	and	and	CCONJ
ajssms-499	189	5	public	public	ADJ
ajssms-499	189	6	policy	policy	NOUN
ajssms-499	189	7	,	,	PUNCT
ajssms-499	189	8	28(4	28(4	NUM
ajssms-499	189	9	):	):	PUNCT
ajssms-499	189	10	265	265	NUM
ajssms-499	189	11	-	-	SYM
ajssms-499	189	12	280	280	NUM
ajssms-499	189	13	.	.	PUNCT
ajssms-499	190	1	carcello	carcello	PROPN
ajssms-499	190	2	,	,	PUNCT
ajssms-499	190	3	j.v	j.v	PROPN
ajssms-499	190	4	.	.	PROPN
ajssms-499	190	5	,	,	PUNCT
ajssms-499	190	6	d.r	d.r	PROPN
ajssms-499	190	7	.	.	PROPN
ajssms-499	190	8	hermanson	hermanson	PROPN
ajssms-499	190	9	and	and	CCONJ
ajssms-499	190	10	k.	k.	PROPN
ajssms-499	190	11	raghunandan	raghunandan	PROPN
ajssms-499	190	12	,	,	PUNCT
ajssms-499	190	13	2005	2005	NUM
ajssms-499	190	14	.	.	PUNCT
ajssms-499	191	1	factors	factor	NOUN
ajssms-499	191	2	associated	associate	VERB
ajssms-499	191	3	with	with	ADP
ajssms-499	191	4	us	we	PRON
ajssms-499	191	5	.	.	PUNCT
ajssms-499	192	1	public	public	ADJ
ajssms-499	192	2	companies	company	NOUN
ajssms-499	192	3	investment	investment	VERB
ajssms-499	192	4	in	in	ADP
ajssms-499	192	5	auditing	audit	VERB
ajssms-499	192	6	.	.	PUNCT
ajssms-499	193	1	accounting	accounting	NOUN
ajssms-499	193	2	horizon	horizon	PROPN
ajssms-499	193	3	,	,	PUNCT
ajssms-499	193	4	19(2	19(2	NUM
ajssms-499	193	5	):	):	PUNCT
ajssms-499	193	6	69	69	NUM
ajssms-499	193	7	-	-	SYM
ajssms-499	193	8	84	84	NUM
ajssms-499	193	9	.	.	PUNCT
ajssms-499	194	1	cbok	cbok	NOUN
ajssms-499	194	2	,	,	PUNCT
ajssms-499	194	3	2015	2015	NUM
ajssms-499	194	4	.	.	PUNCT
ajssms-499	195	1	auditing	audit	VERB
ajssms-499	195	2	the	the	DET
ajssms-499	195	3	public	public	ADJ
ajssms-499	195	4	sectorpractitioner	sectorpractitioner	NOUN
ajssms-499	195	5	survey	survey	NOUN
ajssms-499	195	6	.	.	PUNCT
ajssms-499	196	1	available	available	ADJ
ajssms-499	196	2	from	from	ADP
ajssms-499	196	3	http://www.theiia.org/goto/cbok	http://www.theiia.org/goto/cbok	PROPN
ajssms-499	196	4	.	.	PUNCT
ajssms-499	197	1	christopher	christopher	PROPN
ajssms-499	197	2	,	,	PUNCT
ajssms-499	197	3	j.	j.	PROPN
ajssms-499	197	4	,	,	PUNCT
ajssms-499	197	5	g.	g.	PROPN
ajssms-499	197	6	sarens	saren	NOUN
ajssms-499	197	7	and	and	CCONJ
ajssms-499	197	8	p.	p.	PROPN
ajssms-499	197	9	leung	leung	PROPN
ajssms-499	197	10	,	,	PUNCT
ajssms-499	197	11	2009	2009	NUM
ajssms-499	197	12	.	.	PUNCT
ajssms-499	198	1	a	a	DET
ajssms-499	198	2	critical	critical	ADJ
ajssms-499	198	3	analysis	analysis	NOUN
ajssms-499	198	4	of	of	ADP
ajssms-499	198	5	the	the	DET
ajssms-499	198	6	independence	independence	NOUN
ajssms-499	198	7	of	of	ADP
ajssms-499	198	8	the	the	DET
ajssms-499	198	9	internal	internal	ADJ
ajssms-499	198	10	audit	audit	NOUN
ajssms-499	198	11	function	function	NOUN
ajssms-499	198	12	:	:	PUNCT
ajssms-499	198	13	evidence	evidence	NOUN
ajssms-499	198	14	from	from	ADP
ajssms-499	198	15	australia	australia	PROPN
ajssms-499	198	16	.	.	PUNCT
ajssms-499	199	1	accounting	accounting	NOUN
ajssms-499	199	2	,	,	PUNCT
ajssms-499	199	3	auditing	auditing	NOUN
ajssms-499	199	4	and	and	CCONJ
ajssms-499	199	5	accountability	accountability	NOUN
ajssms-499	199	6	journal	journal	NOUN
ajssms-499	199	7	,	,	PUNCT
ajssms-499	199	8	22(2	22(2	NUM
ajssms-499	199	9	):	):	PUNCT
ajssms-499	199	10	200	200	NUM
ajssms-499	199	11	-	-	SYM
ajssms-499	199	12	220	220	NUM
ajssms-499	199	13	.	.	PUNCT
ajssms-499	200	1	cohen	cohen	PROPN
ajssms-499	200	2	,	,	PUNCT
ajssms-499	200	3	a.	a.	PROPN
ajssms-499	200	4	and	and	CCONJ
ajssms-499	200	5	g.	g.	PROPN
ajssms-499	200	6	sayag	sayag	PROPN
ajssms-499	200	7	,	,	PUNCT
ajssms-499	200	8	2010	2010	NUM
ajssms-499	200	9	.	.	PUNCT
ajssms-499	201	1	the	the	DET
ajssms-499	201	2	effectiveness	effectiveness	NOUN
ajssms-499	201	3	of	of	ADP
ajssms-499	201	4	internal	internal	ADJ
ajssms-499	201	5	auditing	auditing	NOUN
ajssms-499	201	6	:	:	PUNCT
ajssms-499	201	7	an	an	DET
ajssms-499	201	8	empirical	empirical	ADJ
ajssms-499	201	9	examination	examination	NOUN
ajssms-499	201	10	of	of	ADP
ajssms-499	201	11	its	its	PRON
ajssms-499	201	12	determinants	determinant	NOUN
ajssms-499	201	13	in	in	ADP
ajssms-499	201	14	israeli	israeli	ADJ
ajssms-499	201	15	organizations	organization	NOUN
ajssms-499	201	16	.	.	PUNCT
ajssms-499	202	1	australian	australian	ADJ
ajssms-499	202	2	accounting	accounting	NOUN
ajssms-499	202	3	review	review	PROPN
ajssms-499	202	4	,	,	PUNCT
ajssms-499	202	5	20(3	20(3	NOUN
ajssms-499	202	6	):	):	PUNCT
ajssms-499	202	7	296	296	NUM
ajssms-499	202	8	-	-	SYM
ajssms-499	202	9	307	307	NUM
ajssms-499	202	10	.	.	PUNCT
ajssms-499	203	1	deangelo	deangelo	PROPN
ajssms-499	203	2	,	,	PUNCT
ajssms-499	203	3	l.e	l.e	PROPN
ajssms-499	203	4	.	.	PROPN
ajssms-499	203	5	,	,	PUNCT
ajssms-499	203	6	1981	1981	NUM
ajssms-499	203	7	.	.	PUNCT
ajssms-499	204	1	auditor	auditor	NOUN
ajssms-499	204	2	independence	independence	NOUN
ajssms-499	204	3	,	,	PUNCT
ajssms-499	204	4	low	low	ADJ
ajssms-499	204	5	balling	balling	NOUN
ajssms-499	204	6	,	,	PUNCT
ajssms-499	204	7	and	and	CCONJ
ajssms-499	204	8	disclosure	disclosure	NOUN
ajssms-499	204	9	regulation	regulation	NOUN
ajssms-499	204	10	.	.	PUNCT
ajssms-499	205	1	journal	journal	NOUN
ajssms-499	205	2	of	of	ADP
ajssms-499	205	3	accounting	accounting	NOUN
ajssms-499	205	4	and	and	CCONJ
ajssms-499	205	5	economics	economic	NOUN
ajssms-499	205	6	,	,	PUNCT
ajssms-499	205	7	3(2	3(2	NUM
ajssms-499	205	8	):	):	PUNCT
ajssms-499	205	9	113	113	NUM
ajssms-499	205	10	-	-	SYM
ajssms-499	205	11	127	127	NUM
ajssms-499	205	12	.	.	PUNCT
ajssms-499	206	1	erasmus	erasmus	PROPN
ajssms-499	206	2	,	,	PUNCT
ajssms-499	206	3	l.	l.	PROPN
ajssms-499	206	4	and	and	CCONJ
ajssms-499	206	5	p.	p.	PROPN
ajssms-499	206	6	coetzee	coetzee	PROPN
ajssms-499	206	7	,	,	PUNCT
ajssms-499	206	8	2009	2009	NUM
ajssms-499	206	9	.	.	PUNCT
ajssms-499	207	1	the	the	DET
ajssms-499	207	2	standing	standing	NOUN
ajssms-499	207	3	of	of	ADP
ajssms-499	207	4	internal	internal	ADJ
ajssms-499	207	5	audit	audit	NOUN
ajssms-499	207	6	function	function	NOUN
ajssms-499	207	7	within	within	ADP
ajssms-499	207	8	south	south	ADJ
ajssms-499	207	9	african	african	ADJ
ajssms-499	207	10	companies	company	NOUN
ajssms-499	207	11	.	.	PUNCT
ajssms-499	208	1	african	african	ADJ
ajssms-499	208	2	journal	journal	PROPN
ajssms-499	208	3	of	of	ADP
ajssms-499	208	4	business	business	NOUN
ajssms-499	208	5	management	management	NOUN
ajssms-499	208	6	,	,	PUNCT
ajssms-499	208	7	3(13	3(13	NUM
ajssms-499	208	8	):	):	PUNCT
ajssms-499	208	9	926	926	NUM
ajssms-499	208	10	-	-	SYM
ajssms-499	208	11	935	935	NUM
ajssms-499	208	12	.	.	PUNCT
ajssms-499	209	1	fearnley	fearnley	PROPN
ajssms-499	209	2	,	,	PUNCT
ajssms-499	209	3	s.	s.	PROPN
ajssms-499	209	4	and	and	CCONJ
ajssms-499	209	5	v.	v.	ADP
ajssms-499	209	6	beattie	beattie	PROPN
ajssms-499	209	7	,	,	PUNCT
ajssms-499	209	8	2004	2004	NUM
ajssms-499	209	9	.	.	PUNCT
ajssms-499	210	1	the	the	DET
ajssms-499	210	2	reform	reform	NOUN
ajssms-499	210	3	of	of	ADP
ajssms-499	210	4	the	the	DET
ajssms-499	210	5	uk	uk	PROPN
ajssms-499	210	6	’s	’s	PART
ajssms-499	210	7	auditor	auditor	NOUN
ajssms-499	210	8	independence	independence	NOUN
ajssms-499	210	9	framework	framework	NOUN
ajssms-499	210	10	after	after	ADP
ajssms-499	210	11	the	the	DET
ajssms-499	210	12	enron	enron	PROPN
ajssms-499	210	13	collapse	collapse	NOUN
ajssms-499	210	14	:	:	PUNCT
ajssms-499	210	15	an	an	DET
ajssms-499	210	16	example	example	NOUN
ajssms-499	210	17	of	of	ADP
ajssms-499	210	18	evidencebased	evidencebased	ADJ
ajssms-499	210	19	policy	policy	NOUN
ajssms-499	210	20	making	making	NOUN
ajssms-499	210	21	.	.	PUNCT
ajssms-499	211	1	international	international	ADJ
ajssms-499	211	2	journal	journal	PROPN
ajssms-499	211	3	of	of	ADP
ajssms-499	211	4	auditing	auditing	NOUN
ajssms-499	211	5	,	,	PUNCT
ajssms-499	211	6	8(2	8(2	NUM
ajssms-499	211	7	):	):	PUNCT
ajssms-499	211	8	117	117	NUM
ajssms-499	211	9	-	-	SYM
ajssms-499	211	10	138	138	NUM
ajssms-499	211	11	.	.	PUNCT
ajssms-499	212	1	http://www.theiia.org/goto/cbok	http://www.theiia.org/goto/cbok	PRON
ajssms-499	212	2	asian	asian	ADJ
ajssms-499	212	3	journal	journal	NOUN
ajssms-499	212	4	of	of	ADP
ajssms-499	212	5	social	social	ADJ
ajssms-499	212	6	sciences	sciences	PROPN
ajssms-499	212	7	and	and	CCONJ
ajssms-499	212	8	management	management	NOUN
ajssms-499	212	9	studies	study	NOUN
ajssms-499	212	10	,	,	PUNCT
ajssms-499	212	11	2016	2016	NUM
ajssms-499	212	12	,	,	PUNCT
ajssms-499	212	13	3(4	3(4	NUM
ajssms-499	212	14	):	):	PUNCT
ajssms-499	212	15	266	266	NUM
ajssms-499	212	16	-	-	SYM
ajssms-499	212	17	271	271	NUM
ajssms-499	212	18	271	271	NUM
ajssms-499	212	19	godwin	godwin	NOUN
ajssms-499	212	20	,	,	PUNCT
ajssms-499	212	21	j.	j.	PROPN
ajssms-499	212	22	,	,	PUNCT
ajssms-499	212	23	2004	2004	NUM
ajssms-499	212	24	.	.	PUNCT
ajssms-499	213	1	a	a	DET
ajssms-499	213	2	comparison	comparison	NOUN
ajssms-499	213	3	of	of	ADP
ajssms-499	213	4	internal	internal	ADJ
ajssms-499	213	5	audit	audit	NOUN
ajssms-499	213	6	in	in	ADP
ajssms-499	213	7	the	the	DET
ajssms-499	213	8	private	private	ADJ
ajssms-499	213	9	and	and	CCONJ
ajssms-499	213	10	public	public	ADJ
ajssms-499	213	11	sectors	sector	NOUN
ajssms-499	213	12	.	.	PUNCT
ajssms-499	214	1	managerial	managerial	ADJ
ajssms-499	214	2	auditing	auditing	NOUN
ajssms-499	214	3	journal	journal	NOUN
ajssms-499	214	4	,	,	PUNCT
ajssms-499	214	5	19(5	19(5	NUM
ajssms-499	214	6	):	):	PUNCT
ajssms-499	214	7	640–650	640–650	NUM
ajssms-499	214	8	.	.	PUNCT
ajssms-499	215	1	goodwin	goodwin	PROPN
ajssms-499	215	2	,	,	PUNCT
ajssms-499	215	3	j.	j.	PROPN
ajssms-499	215	4	and	and	CCONJ
ajssms-499	215	5	t.y	t.y	PROPN
ajssms-499	215	6	.	.	PROPN
ajssms-499	215	7	yeo	yeo	PROPN
ajssms-499	215	8	,	,	PUNCT
ajssms-499	215	9	2001	2001	NUM
ajssms-499	215	10	.	.	PUNCT
ajssms-499	216	1	two	two	NUM
ajssms-499	216	2	factors	factor	NOUN
ajssms-499	216	3	affecting	affect	VERB
ajssms-499	216	4	internal	internal	ADJ
ajssms-499	216	5	audit	audit	NOUN
ajssms-499	216	6	independence	independence	NOUN
ajssms-499	216	7	and	and	CCONJ
ajssms-499	216	8	objectivity	objectivity	NOUN
ajssms-499	216	9	:	:	PUNCT
ajssms-499	216	10	evidence	evidence	NOUN
ajssms-499	216	11	from	from	ADP
ajssms-499	216	12	singapore	singapore	PROPN
ajssms-499	216	13	.	.	PUNCT
ajssms-499	217	1	international	international	ADJ
ajssms-499	217	2	journal	journal	PROPN
ajssms-499	217	3	of	of	ADP
ajssms-499	217	4	auditing	auditing	NOUN
ajssms-499	217	5	,	,	PUNCT
ajssms-499	217	6	5(2	5(2	NUM
ajssms-499	217	7	):	):	PUNCT
ajssms-499	217	8	107	107	NUM
ajssms-499	217	9	-	-	SYM
ajssms-499	217	10	125	125	NUM
ajssms-499	217	11	.	.	PUNCT
ajssms-499	218	1	gray	gray	ADJ
ajssms-499	218	2	,	,	PUNCT
ajssms-499	218	3	i.	i.	PROPN
ajssms-499	218	4	and	and	CCONJ
ajssms-499	218	5	s.	s.	PROPN
ajssms-499	218	6	manson	manson	PROPN
ajssms-499	218	7	,	,	PUNCT
ajssms-499	218	8	2001	2001	NUM
ajssms-499	218	9	.	.	PUNCT
ajssms-499	219	1	the	the	DET
ajssms-499	219	2	audit	audit	NOUN
ajssms-499	219	3	process	process	NOUN
ajssms-499	219	4	.	.	PUNCT
ajssms-499	220	1	u.k	u.k	NOUN
ajssms-499	220	2	:	:	PUNCT
ajssms-499	220	3	thomson	thomson	PROPN
ajssms-499	220	4	learning	learning	PROPN
ajssms-499	220	5	.	.	PUNCT
ajssms-499	221	1	iia	iia	NOUN
ajssms-499	221	2	,	,	PUNCT
ajssms-499	221	3	1999	1999	NUM
ajssms-499	221	4	.	.	PUNCT
ajssms-499	222	1	definition	definition	NOUN
ajssms-499	222	2	of	of	ADP
ajssms-499	222	3	internal	internal	ADJ
ajssms-499	222	4	auditing	auditing	NOUN
ajssms-499	222	5	.	.	PUNCT
ajssms-499	223	1	available	available	ADJ
ajssms-499	223	2	from	from	ADP
ajssms-499	223	3	http://www.theiia.org/guidance/standards-and-guidance/ippf/definition-of-internalauditing/.	http://www.theiia.org/guidance/standards-and-guidance/ippf/definition-of-internalauditing/.	PROPN
ajssms-499	223	4	iia	iia	PROPN
ajssms-499	223	5	,	,	PUNCT
ajssms-499	223	6	2009	2009	NUM
ajssms-499	223	7	.	.	PUNCT
ajssms-499	224	1	the	the	DET
ajssms-499	224	2	financial	financial	ADJ
ajssms-499	224	3	crisis	crisis	NOUN
ajssms-499	224	4	and	and	CCONJ
ajssms-499	224	5	its	its	PRON
ajssms-499	224	6	impact	impact	NOUN
ajssms-499	224	7	on	on	ADP
ajssms-499	224	8	the	the	DET
ajssms-499	224	9	internal	internal	ADJ
ajssms-499	224	10	audit	audit	NOUN
ajssms-499	224	11	profession	profession	NOUN
ajssms-499	224	12	.	.	PUNCT
ajssms-499	225	1	available	available	ADJ
ajssms-499	225	2	from	from	ADP
ajssms-499	225	3	http://www.theiia.org/.	http://www.theiia.org/.	PROPN
ajssms-499	225	4	iia	iia	NOUN
ajssms-499	225	5	,	,	PUNCT
ajssms-499	225	6	2009	2009	NUM
ajssms-499	225	7	.	.	PUNCT
ajssms-499	226	1	international	international	ADJ
ajssms-499	226	2	standards	standard	NOUN
ajssms-499	226	3	for	for	ADP
ajssms-499	226	4	the	the	DET
ajssms-499	226	5	professional	professional	ADJ
ajssms-499	226	6	practice	practice	NOUN
ajssms-499	226	7	of	of	ADP
ajssms-499	226	8	internal	internal	ADJ
ajssms-499	226	9	auditing	auditing	NOUN
ajssms-499	226	10	.	.	PUNCT
ajssms-499	227	1	available	available	ADJ
ajssms-499	227	2	from	from	ADP
ajssms-499	227	3	http//www.theiia.org	http//www.theiia.org	PROPN
ajssms-499	227	4	.	.	PUNCT
ajssms-499	228	1	iia	iia	PROPN
ajssms-499	228	2	,	,	PUNCT
ajssms-499	228	3	2012	2012	NUM
ajssms-499	228	4	.	.	PUNCT
ajssms-499	229	1	supplemental	supplemental	ADJ
ajssms-499	229	2	guidance	guidance	NOUN
ajssms-499	229	3	:	:	PUNCT
ajssms-499	229	4	the	the	DET
ajssms-499	229	5	role	role	NOUN
ajssms-499	229	6	of	of	ADP
ajssms-499	229	7	auditing	auditing	NOUN
ajssms-499	229	8	in	in	ADP
ajssms-499	229	9	public	public	ADJ
ajssms-499	229	10	sector	sector	NOUN
ajssms-499	229	11	governance	governance	NOUN
ajssms-499	229	12	.	.	PUNCT
ajssms-499	230	1	available	available	ADJ
ajssms-499	230	2	from	from	ADP
ajssms-499	230	3	www.globaliia.org	www.globaliia.org	PROPN
ajssms-499	230	4	.	.	PUNCT
ajssms-499	231	1	international	international	ADJ
ajssms-499	231	2	ethics	ethic	NOUN
ajssms-499	231	3	standards	standard	NOUN
ajssms-499	231	4	board	board	NOUN
ajssms-499	231	5	for	for	ADP
ajssms-499	231	6	accountants	accountant	NOUN
ajssms-499	231	7	(	(	PUNCT
ajssms-499	231	8	iesba	iesba	PROPN
ajssms-499	231	9	)	)	PUNCT
ajssms-499	231	10	,	,	PUNCT
ajssms-499	231	11	2010	2010	NUM
ajssms-499	231	12	.	.	PUNCT
ajssms-499	232	1	handbook	handbook	NOUN
ajssms-499	232	2	of	of	ADP
ajssms-499	232	3	the	the	DET
ajssms-499	232	4	code	code	NOUN
ajssms-499	232	5	of	of	ADP
ajssms-499	232	6	ethics	ethic	NOUN
ajssms-499	232	7	for	for	ADP
ajssms-499	232	8	professional	professional	ADJ
ajssms-499	232	9	accountants	accountant	NOUN
ajssms-499	232	10	.	.	PUNCT
ajssms-499	233	1	new	new	PROPN
ajssms-499	233	2	york	york	PROPN
ajssms-499	233	3	:	:	PUNCT
ajssms-499	233	4	international	international	ADJ
ajssms-499	233	5	ethics	ethic	NOUN
ajssms-499	233	6	standards	standard	NOUN
ajssms-499	233	7	board	board	NOUN
ajssms-499	233	8	of	of	ADP
ajssms-499	233	9	accountants	accountant	NOUN
ajssms-499	233	10	,	,	PUNCT
ajssms-499	233	11	ifac	ifac	NOUN
ajssms-499	233	12	.	.	PUNCT
ajssms-499	234	1	intosai	intosai	PROPN
ajssms-499	234	2	,	,	PUNCT
ajssms-499	234	3	2010	2010	NUM
ajssms-499	234	4	.	.	PUNCT
ajssms-499	235	1	internal	internal	ADJ
ajssms-499	235	2	audit	audit	NOUN
ajssms-499	235	3	independence	independence	NOUN
ajssms-499	235	4	in	in	ADP
ajssms-499	235	5	the	the	DET
ajssms-499	235	6	public	public	ADJ
ajssms-499	235	7	sector	sector	NOUN
ajssms-499	235	8	.	.	PUNCT
ajssms-499	236	1	available	available	ADJ
ajssms-499	236	2	from	from	ADP
ajssms-499	236	3	http://www.intosai.org/.	http://www.intosai.org/.	NUM
ajssms-499	236	4	muqattash	muqattash	NOUN
ajssms-499	236	5	,	,	PUNCT
ajssms-499	236	6	s.r	s.r	PROPN
ajssms-499	236	7	.	.	PROPN
ajssms-499	236	8	,	,	PUNCT
ajssms-499	236	9	2013	2013	NUM
ajssms-499	236	10	.	.	PUNCT
ajssms-499	237	1	audit	audit	NOUN
ajssms-499	237	2	committees	committee	NOUN
ajssms-499	237	3	effectiveness	effectiveness	NOUN
ajssms-499	237	4	and	and	CCONJ
ajssms-499	237	5	its	its	PRON
ajssms-499	237	6	impact	impact	NOUN
ajssms-499	237	7	on	on	ADP
ajssms-499	237	8	the	the	DET
ajssms-499	237	9	objectivity	objectivity	NOUN
ajssms-499	237	10	of	of	ADP
ajssms-499	237	11	the	the	DET
ajssms-499	237	12	internal	internal	ADJ
ajssms-499	237	13	auditors	auditor	NOUN
ajssms-499	237	14	:	:	PUNCT
ajssms-499	237	15	evidence	evidence	NOUN
ajssms-499	237	16	from	from	ADP
ajssms-499	237	17	united	united	PROPN
ajssms-499	237	18	arab	arab	PROPN
ajssms-499	237	19	emirates	emirates	PROPN
ajssms-499	237	20	research	research	PROPN
ajssms-499	237	21	.	.	PUNCT
ajssms-499	238	1	journal	journal	PROPN
ajssms-499	238	2	of	of	ADP
ajssms-499	238	3	finance	finance	NOUN
ajssms-499	238	4	and	and	CCONJ
ajssms-499	238	5	accounting	accounting	NOUN
ajssms-499	238	6	,	,	PUNCT
ajssms-499	238	7	4(16	4(16	NUM
ajssms-499	238	8	):	):	PUNCT
ajssms-499	238	9	23	23	NUM
ajssms-499	238	10	-	-	SYM
ajssms-499	238	11	31	31	NUM
ajssms-499	238	12	.	.	PUNCT
ajssms-499	239	1	norman	norman	PROPN
ajssms-499	239	2	,	,	PUNCT
ajssms-499	239	3	c.	c.	PROPN
ajssms-499	239	4	,	,	PUNCT
ajssms-499	239	5	a.	a.	NOUN
ajssms-499	239	6	rose	rise	VERB
ajssms-499	239	7	and	and	CCONJ
ajssms-499	239	8	j.	j.	PROPN
ajssms-499	239	9	rose	rise	VERB
ajssms-499	239	10	,	,	PUNCT
ajssms-499	239	11	2010	2010	NUM
ajssms-499	239	12	.	.	PUNCT
ajssms-499	240	1	internal	internal	ADJ
ajssms-499	240	2	audit	audit	NOUN
ajssms-499	240	3	reporting	reporting	NOUN
ajssms-499	240	4	lines	line	NOUN
ajssms-499	240	5	,	,	PUNCT
ajssms-499	240	6	fraud	fraud	VERB
ajssms-499	240	7	risk	risk	NOUN
ajssms-499	240	8	decomposition	decomposition	NOUN
ajssms-499	240	9	,	,	PUNCT
ajssms-499	240	10	and	and	CCONJ
ajssms-499	240	11	assessments	assessment	NOUN
ajssms-499	240	12	of	of	ADP
ajssms-499	240	13	fraud	fraud	NOUN
ajssms-499	240	14	risk	risk	NOUN
ajssms-499	240	15	.	.	PUNCT
ajssms-499	241	1	accounting	accounting	NOUN
ajssms-499	241	2	,	,	PUNCT
ajssms-499	241	3	organisations	organisation	NOUN
ajssms-499	241	4	and	and	CCONJ
ajssms-499	241	5	society	society	NOUN
ajssms-499	241	6	,	,	PUNCT
ajssms-499	241	7	35(5	35(5	NUM
ajssms-499	241	8	):	):	PUNCT
ajssms-499	241	9	546	546	NUM
ajssms-499	241	10	-	-	SYM
ajssms-499	241	11	557	557	NUM
ajssms-499	241	12	.	.	PUNCT
ajssms-499	242	1	oyerogba	oyerogba	PROPN
ajssms-499	242	2	,	,	PUNCT
ajssms-499	242	3	o.e	o.e	PROPN
ajssms-499	242	4	.	.	PROPN
ajssms-499	242	5	,	,	PUNCT
ajssms-499	242	6	s.a	s.a	PROPN
ajssms-499	242	7	.	.	PROPN
ajssms-499	242	8	zaccheaus	zaccheaus	PROPN
ajssms-499	242	9	,	,	PUNCT
ajssms-499	242	10	o.m	o.m	PROPN
ajssms-499	242	11	.	.	PROPN
ajssms-499	242	12	olugbenga	olugbenga	PROPN
ajssms-499	242	13	,	,	PUNCT
ajssms-499	242	14	o.m	o.m	PROPN
ajssms-499	242	15	.	.	PROPN
ajssms-499	242	16	olugbenga	olugbenga	PROPN
ajssms-499	242	17	and	and	CCONJ
ajssms-499	242	18	a.t	a.t	PROPN
ajssms-499	242	19	.	.	PROPN
ajssms-499	242	20	oluwaseyi	oluwaseyi	PROPN
ajssms-499	242	21	,	,	PUNCT
ajssms-499	242	22	2014	2014	NUM
ajssms-499	242	23	.	.	PUNCT
ajssms-499	243	1	stakeholders	stakeholder	NOUN
ajssms-499	243	2	perception	perception	NOUN
ajssms-499	243	3	of	of	ADP
ajssms-499	243	4	the	the	DET
ajssms-499	243	5	independence	independence	NOUN
ajssms-499	243	6	of	of	ADP
ajssms-499	243	7	public	public	ADJ
ajssms-499	243	8	sector	sector	NOUN
ajssms-499	243	9	auditors	auditor	NOUN
ajssms-499	243	10	in	in	ADP
ajssms-499	243	11	nigeria	nigeria	PROPN
ajssms-499	243	12	.	.	PUNCT
ajssms-499	244	1	asian	asian	ADJ
ajssms-499	244	2	journal	journal	PROPN
ajssms-499	244	3	of	of	ADP
ajssms-499	244	4	finance	finance	PROPN
ajssms-499	244	5	&	&	CCONJ
ajssms-499	244	6	accounting	accounting	PROPN
ajssms-499	244	7	,	,	PUNCT
ajssms-499	244	8	6(2	6(2	NUM
ajssms-499	244	9	):	):	PUNCT
ajssms-499	244	10	487	487	NUM
ajssms-499	244	11	-	-	SYM
ajssms-499	244	12	502	502	NUM
ajssms-499	244	13	.	.	PUNCT
ajssms-499	244	14	paape	paape	NOUN
ajssms-499	244	15	,	,	PUNCT
ajssms-499	244	16	l.	l.	PROPN
ajssms-499	244	17	,	,	PUNCT
ajssms-499	244	18	2007	2007	NUM
ajssms-499	244	19	.	.	PUNCT
ajssms-499	245	1	corporate	corporate	ADJ
ajssms-499	245	2	governance	governance	NOUN
ajssms-499	245	3	:	:	PUNCT
ajssms-499	245	4	the	the	DET
ajssms-499	245	5	impact	impact	NOUN
ajssms-499	245	6	on	on	ADP
ajssms-499	245	7	the	the	DET
ajssms-499	245	8	role	role	NOUN
ajssms-499	245	9	,	,	PUNCT
ajssms-499	245	10	position	position	NOUN
ajssms-499	245	11	,	,	PUNCT
ajssms-499	245	12	and	and	CCONJ
ajssms-499	245	13	scope	scope	NOUN
ajssms-499	245	14	of	of	ADP
ajssms-499	245	15	services	service	NOUN
ajssms-499	245	16	of	of	ADP
ajssms-499	245	17	the	the	DET
ajssms-499	245	18	internal	internal	ADJ
ajssms-499	245	19	audit	audit	NOUN
ajssms-499	245	20	function	function	NOUN
ajssms-499	245	21	.	.	PUNCT
ajssms-499	246	1	unpublished	unpublished	ADJ
ajssms-499	246	2	phd	phd	NOUN
ajssms-499	246	3	dissertation	dissertation	NOUN
ajssms-499	246	4	,	,	PUNCT
ajssms-499	246	5	erasmus	erasmus	PROPN
ajssms-499	246	6	research	research	PROPN
ajssms-499	246	7	institute	institute	PROPN
ajssms-499	246	8	of	of	ADP
ajssms-499	246	9	management	management	PROPN
ajssms-499	246	10	,	,	PUNCT
ajssms-499	246	11	erasmus	erasmus	PROPN
ajssms-499	246	12	university	university	PROPN
ajssms-499	246	13	,	,	PUNCT
ajssms-499	246	14	netherlands	netherlands	PROPN
ajssms-499	246	15	.	.	PUNCT
ajssms-499	247	1	richard	richard	PROPN
ajssms-499	247	2	,	,	PUNCT
ajssms-499	247	3	g.b	g.b	PROPN
ajssms-499	247	4	.	.	PROPN
ajssms-499	247	5	and	and	CCONJ
ajssms-499	247	6	d.l	d.l	PROPN
ajssms-499	247	7	.	.	PROPN
ajssms-499	247	8	jordan	jordan	PROPN
ajssms-499	247	9	,	,	PUNCT
ajssms-499	247	10	2000	2000	NUM
ajssms-499	247	11	.	.	PUNCT
ajssms-499	248	1	the	the	DET
ajssms-499	248	2	new	new	ADJ
ajssms-499	248	3	role	role	NOUN
ajssms-499	248	4	of	of	ADP
ajssms-499	248	5	internal	internal	ADJ
ajssms-499	248	6	auditor	auditor	NOUN
ajssms-499	248	7	:	:	PUNCT
ajssms-499	248	8	implications	implication	NOUN
ajssms-499	248	9	for	for	ADP
ajssms-499	248	10	internal	internal	ADJ
ajssms-499	248	11	auditor	auditor	NOUN
ajssms-499	248	12	objectivity	objectivity	NOUN
ajssms-499	248	13	.	.	PUNCT
ajssms-499	249	1	international	international	ADJ
ajssms-499	249	2	journal	journal	PROPN
ajssms-499	249	3	of	of	ADP
ajssms-499	249	4	auditing	auditing	NOUN
ajssms-499	249	5	,	,	PUNCT
ajssms-499	249	6	4(2	4(2	NUM
ajssms-499	249	7	):	):	PUNCT
ajssms-499	249	8	169	169	NUM
ajssms-499	249	9	-	-	SYM
ajssms-499	249	10	176	176	NUM
ajssms-499	249	11	.	.	PUNCT
ajssms-499	250	1	rittengberg	rittengberg	PROPN
ajssms-499	250	2	,	,	PUNCT
ajssms-499	250	3	l.e	l.e	PROPN
ajssms-499	250	4	.	.	PROPN
ajssms-499	250	5	and	and	CCONJ
ajssms-499	250	6	b.t	b.t	PROPN
ajssms-499	250	7	.	.	PROPN
ajssms-499	250	8	schweiger	schweiger	PROPN
ajssms-499	250	9	,	,	PUNCT
ajssms-499	250	10	2001	2001	NUM
ajssms-499	250	11	.	.	PUNCT
ajssms-499	251	1	auditing	auditing	NOUN
ajssms-499	251	2	concepts	concept	NOUN
ajssms-499	251	3	for	for	ADP
ajssms-499	251	4	a	a	DET
ajssms-499	251	5	changing	change	VERB
ajssms-499	251	6	environment	environment	NOUN
ajssms-499	251	7	.	.	PUNCT
ajssms-499	252	1	orlanda	orlanda	PROPN
ajssms-499	252	2	,	,	PUNCT
ajssms-499	252	3	florida	florida	PROPN
ajssms-499	252	4	:	:	PUNCT
ajssms-499	252	5	harcout	harcout	PROPN
ajssms-499	252	6	college	college	NOUN
ajssms-499	252	7	publishers	publisher	NOUN
ajssms-499	252	8	.	.	PUNCT
ajssms-499	253	1	sarens	saren	NOUN
ajssms-499	253	2	,	,	PUNCT
ajssms-499	253	3	g.	g.	PROPN
ajssms-499	253	4	and	and	CCONJ
ajssms-499	253	5	i.	i.	PROPN
ajssms-499	253	6	de	de	PROPN
ajssms-499	253	7	beelde	beelde	PROPN
ajssms-499	253	8	,	,	PUNCT
ajssms-499	253	9	2006	2006	NUM
ajssms-499	253	10	.	.	PUNCT
ajssms-499	254	1	the	the	DET
ajssms-499	254	2	relationship	relationship	NOUN
ajssms-499	254	3	between	between	ADP
ajssms-499	254	4	internal	internal	ADJ
ajssms-499	254	5	audit	audit	NOUN
ajssms-499	254	6	and	and	CCONJ
ajssms-499	254	7	senior	senior	ADJ
ajssms-499	254	8	management	management	NOUN
ajssms-499	254	9	:	:	PUNCT
ajssms-499	254	10	a	a	DET
ajssms-499	254	11	qualitative	qualitative	ADJ
ajssms-499	254	12	analysis	analysis	NOUN
ajssms-499	254	13	of	of	ADP
ajssms-499	254	14	expectations	expectation	NOUN
ajssms-499	254	15	and	and	CCONJ
ajssms-499	254	16	perceptions	perception	NOUN
ajssms-499	254	17	.	.	PUNCT
ajssms-499	255	1	international	international	ADJ
ajssms-499	255	2	journal	journal	NOUN
ajssms-499	255	3	of	of	ADP
ajssms-499	255	4	auditing	auditing	NOUN
ajssms-499	255	5	,	,	PUNCT
ajssms-499	255	6	10(3	10(3	NUM
ajssms-499	255	7	):	):	PUNCT
ajssms-499	255	8	219	219	NUM
ajssms-499	255	9	-241	-241	PROPN
ajssms-499	255	10	.	.	PUNCT
ajssms-499	256	1	sox	sox	PROPN
ajssms-499	256	2	,	,	PUNCT
ajssms-499	256	3	2002	2002	NUM
ajssms-499	256	4	.	.	PUNCT
ajssms-499	257	1	sarbanes	sarbanes	PROPN
ajssms-499	257	2	-	-	PUNCT
ajssms-499	257	3	oxley	oxley	ADJ
ajssms-499	257	4	act	act	NOUN
ajssms-499	257	5	of	of	ADP
ajssms-499	257	6	2002	2002	NUM
ajssms-499	257	7	.	.	PUNCT
ajssms-499	258	1	available	available	ADJ
ajssms-499	258	2	from	from	ADP
ajssms-499	258	3	http://www.icaew.com/en/library/subject-gateways/corporate-governance/sarbanesoxley	http://www.icaew.com/en/library/subject-gateways/corporate-governance/sarbanesoxley	PROPN
ajssms-499	258	4	.	.	PUNCT
ajssms-499	259	1	sterck	sterck	PROPN
ajssms-499	259	2	,	,	PUNCT
ajssms-499	259	3	m.	m.	NOUN
ajssms-499	259	4	and	and	CCONJ
ajssms-499	259	5	g.	g.	PROPN
ajssms-499	259	6	bouckaert	bouckaert	PROPN
ajssms-499	259	7	,	,	PUNCT
ajssms-499	259	8	2006	2006	NUM
ajssms-499	259	9	.	.	PUNCT
ajssms-499	260	1	international	international	ADJ
ajssms-499	260	2	audit	audit	NOUN
ajssms-499	260	3	trends	trend	NOUN
ajssms-499	260	4	in	in	ADP
ajssms-499	260	5	the	the	DET
ajssms-499	260	6	public	public	ADJ
ajssms-499	260	7	sector	sector	NOUN
ajssms-499	260	8	.	.	PUNCT
ajssms-499	261	1	internal	internal	ADJ
ajssms-499	261	2	auditor	auditor	NOUN
ajssms-499	261	3	,	,	PUNCT
ajssms-499	261	4	63(4	63(4	NUM
ajssms-499	261	5	):	):	PUNCT
ajssms-499	261	6	49	49	NUM
ajssms-499	261	7	-	-	SYM
ajssms-499	261	8	53	53	NUM
ajssms-499	261	9	.	.	PUNCT
ajssms-499	262	1	stewart	stewart	PROPN
ajssms-499	262	2	,	,	PUNCT
ajssms-499	262	3	j.	j.	PROPN
ajssms-499	262	4	and	and	CCONJ
ajssms-499	262	5	n.	n.	PROPN
ajssms-499	262	6	subramaniam	subramaniam	PROPN
ajssms-499	262	7	,	,	PUNCT
ajssms-499	262	8	2010	2010	NUM
ajssms-499	262	9	.	.	PUNCT
ajssms-499	263	1	internal	internal	ADJ
ajssms-499	263	2	audit	audit	NOUN
ajssms-499	263	3	independence	independence	NOUN
ajssms-499	263	4	and	and	CCONJ
ajssms-499	263	5	objectivity	objectivity	NOUN
ajssms-499	263	6	:	:	PUNCT
ajssms-499	263	7	emerging	emerge	VERB
ajssms-499	263	8	research	research	NOUN
ajssms-499	263	9	opportunities	opportunity	NOUN
ajssms-499	263	10	.	.	PUNCT
ajssms-499	264	1	managerial	managerial	ADJ
ajssms-499	264	2	auditing	auditing	NOUN
ajssms-499	264	3	journal	journal	NOUN
ajssms-499	264	4	,	,	PUNCT
ajssms-499	264	5	25(4	25(4	NOUN
ajssms-499	264	6	):	):	PUNCT
ajssms-499	264	7	328	328	NUM
ajssms-499	264	8	-	-	SYM
ajssms-499	264	9	360	360	NUM
ajssms-499	264	10	.	.	PUNCT
ajssms-499	265	1	the	the	DET
ajssms-499	265	2	institute	institute	PROPN
ajssms-499	265	3	of	of	ADP
ajssms-499	265	4	internal	internal	ADJ
ajssms-499	265	5	auditors	auditor	NOUN
ajssms-499	265	6	(	(	PUNCT
ajssms-499	265	7	iia	iia	NOUN
ajssms-499	265	8	)	)	PUNCT
ajssms-499	265	9	,	,	PUNCT
ajssms-499	265	10	2004	2004	NUM
ajssms-499	265	11	.	.	PUNCT
ajssms-499	266	1	international	international	ADJ
ajssms-499	266	2	standards	standard	NOUN
ajssms-499	266	3	for	for	ADP
ajssms-499	266	4	the	the	DET
ajssms-499	266	5	professional	professional	ADJ
ajssms-499	266	6	practice	practice	NOUN
ajssms-499	266	7	of	of	ADP
ajssms-499	266	8	internal	internal	ADJ
ajssms-499	266	9	auditing	auditing	NOUN
ajssms-499	266	10	.	.	PUNCT
ajssms-499	267	1	available	available	ADJ
ajssms-499	267	2	from	from	ADP
ajssms-499	267	3	http://www.theiia.org/?doc_id=1499	http://www.theiia.org/?doc_id=1499	PROPN
ajssms-499	267	4	[	[	X
ajssms-499	267	5	accessed	access	VERB
ajssms-499	267	6	10/04/2016	10/04/2016	NUM
ajssms-499	267	7	]	]	PUNCT
ajssms-499	267	8	.	.	PUNCT
ajssms-499	268	1	theofanis	theofanis	PROPN
ajssms-499	268	2	,	,	PUNCT
ajssms-499	268	3	k.	k.	PROPN
ajssms-499	268	4	,	,	PUNCT
ajssms-499	268	5	g.	g.	PROPN
ajssms-499	268	6	drogalas	drogala	NOUN
ajssms-499	268	7	and	and	CCONJ
ajssms-499	268	8	n.	n.	NOUN
ajssms-499	268	9	giovanis	giovanis	PROPN
ajssms-499	268	10	,	,	PUNCT
ajssms-499	268	11	2011	2011	NUM
ajssms-499	268	12	.	.	PUNCT
ajssms-499	269	1	evaluation	evaluation	NOUN
ajssms-499	269	2	of	of	ADP
ajssms-499	269	3	the	the	DET
ajssms-499	269	4	effectiveness	effectiveness	NOUN
ajssms-499	269	5	of	of	ADP
ajssms-499	269	6	internal	internal	ADJ
ajssms-499	269	7	audit	audit	NOUN
ajssms-499	269	8	in	in	ADP
ajssms-499	269	9	greek	greek	ADJ
ajssms-499	269	10	hotel	hotel	NOUN
ajssms-499	269	11	business	business	NOUN
ajssms-499	269	12	.	.	PUNCT
ajssms-499	270	1	international	international	ADJ
ajssms-499	270	2	journal	journal	PROPN
ajssms-499	270	3	of	of	ADP
ajssms-499	270	4	economic	economic	ADJ
ajssms-499	270	5	sciences	science	NOUN
ajssms-499	270	6	and	and	CCONJ
ajssms-499	270	7	applied	apply	VERB
ajssms-499	270	8	research	research	NOUN
ajssms-499	270	9	,	,	PUNCT
ajssms-499	270	10	4(1	4(1	NOUN
ajssms-499	270	11	):	):	PUNCT
ajssms-499	270	12	19	19	NUM
ajssms-499	270	13	-	-	SYM
ajssms-499	270	14	34	34	NUM
ajssms-499	270	15	.	.	PUNCT
ajssms-499	271	1	van	van	PROPN
ajssms-499	271	2	peursem	peursem	PROPN
ajssms-499	271	3	,	,	PUNCT
ajssms-499	271	4	k.	k.	PROPN
ajssms-499	271	5	,	,	PUNCT
ajssms-499	271	6	2005	2005	NUM
ajssms-499	271	7	.	.	PUNCT
ajssms-499	272	1	conversations	conversation	NOUN
ajssms-499	272	2	with	with	ADP
ajssms-499	272	3	internal	internal	ADJ
ajssms-499	272	4	auditors	auditor	NOUN
ajssms-499	272	5	:	:	PUNCT
ajssms-499	272	6	the	the	DET
ajssms-499	272	7	power	power	NOUN
ajssms-499	272	8	of	of	ADP
ajssms-499	272	9	ambiguity	ambiguity	NOUN
ajssms-499	272	10	.	.	PUNCT
ajssms-499	273	1	managerial	managerial	ADJ
ajssms-499	273	2	auditing	auditing	NOUN
ajssms-499	273	3	journal	journal	NOUN
ajssms-499	273	4	,	,	PUNCT
ajssms-499	273	5	20(5	20(5	NUM
ajssms-499	273	6	):	):	PUNCT
ajssms-499	273	7	489	489	NUM
ajssms-499	273	8	-	-	SYM
ajssms-499	273	9	512	512	NUM
ajssms-499	273	10	.	.	PUNCT
ajssms-499	274	1	whittington	whittington	PROPN
ajssms-499	274	2	,	,	PUNCT
ajssms-499	274	3	o.r	o.r	PROPN
ajssms-499	274	4	.	.	PROPN
ajssms-499	274	5	and	and	CCONJ
ajssms-499	274	6	k.	k.	PROPN
ajssms-499	274	7	pany	pany	PROPN
ajssms-499	274	8	,	,	PUNCT
ajssms-499	274	9	2004	2004	NUM
ajssms-499	274	10	.	.	PUNCT
ajssms-499	275	1	principles	principle	NOUN
ajssms-499	275	2	of	of	ADP
ajssms-499	275	3	auditing	auditing	NOUN
ajssms-499	275	4	.	.	PUNCT
ajssms-499	276	1	new	new	PROPN
ajssms-499	276	2	york	york	PROPN
ajssms-499	276	3	:	:	PUNCT
ajssms-499	276	4	mcgraw	mcgraw	PROPN
ajssms-499	276	5	-	-	PUNCT
ajssms-499	276	6	hill	hill	NOUN
ajssms-499	276	7	companies	company	NOUN
ajssms-499	276	8	.	.	PUNCT
ajssms-499	277	1	bibliography	bibliography	NOUN
ajssms-499	277	2	audit	audit	PROPN
ajssms-499	277	3	service	service	PROPN
ajssms-499	277	4	act	act	NOUN
ajssms-499	277	5	2000	2000	NUM
ajssms-499	277	6	.	.	PUNCT
ajssms-499	278	1	(	(	PUNCT
ajssms-499	278	2	act	act	VERB
ajssms-499	278	3	654	654	NUM
ajssms-499	278	4	)	)	PUNCT
ajssms-499	278	5	,	,	PUNCT
ajssms-499	278	6	accra	accra	NOUN
ajssms-499	278	7	:	:	PUNCT
ajssms-499	278	8	ghana	ghana	PROPN
ajssms-499	278	9	publishing	publish	VERB
ajssms-499	278	10	corporation	corporation	NOUN
ajssms-499	278	11	constitution	constitution	NOUN
ajssms-499	278	12	of	of	ADP
ajssms-499	278	13	the	the	DET
ajssms-499	278	14	republic	republic	NOUN
ajssms-499	278	15	of	of	ADP
ajssms-499	278	16	ghana	ghana	PROPN
ajssms-499	278	17	1992	1992	NUM
ajssms-499	278	18	.	.	PUNCT
ajssms-499	279	1	accra	accra	PROPN
ajssms-499	279	2	:	:	PUNCT
ajssms-499	279	3	ghana	ghana	PROPN
ajssms-499	279	4	publishing	publish	VERB
ajssms-499	279	5	corporation	corporation	PROPN
ajssms-499	279	6	financial	financial	PROPN
ajssms-499	279	7	administration	administration	PROPN
ajssms-499	279	8	act	act	PROPN
ajssms-499	279	9	2003	2003	NUM
ajssms-499	279	10	.	.	PUNCT
ajssms-499	280	1	(	(	PUNCT
ajssms-499	280	2	act	act	VERB
ajssms-499	280	3	654	654	NUM
ajssms-499	280	4	)	)	PUNCT
ajssms-499	280	5	,	,	PUNCT
ajssms-499	280	6	accra	accra	NOUN
ajssms-499	280	7	:	:	PUNCT
ajssms-499	280	8	ghana	ghana	PROPN
ajssms-499	280	9	publishing	publish	VERB
ajssms-499	280	10	corporation	corporation	NOUN
ajssms-499	280	11	.	.	PUNCT
ajssms-499	281	1	internal	internal	ADJ
ajssms-499	281	2	audit	audit	PROPN
ajssms-499	281	3	agency	agency	PROPN
ajssms-499	281	4	act	act	VERB
ajssms-499	281	5	2003	2003	NUM
ajssms-499	281	6	.	.	PUNCT
ajssms-499	282	1	(	(	PUNCT
ajssms-499	282	2	act	act	VERB
ajssms-499	282	3	658	658	NUM
ajssms-499	282	4	)	)	PUNCT
ajssms-499	282	5	,	,	PUNCT
ajssms-499	282	6	accra	accra	NOUN
ajssms-499	282	7	:	:	PUNCT
ajssms-499	282	8	ghana	ghana	PROPN
ajssms-499	282	9	publishing	publish	VERB
ajssms-499	282	10	corporation	corporation	NOUN
ajssms-499	282	11	.	.	PUNCT
ajssms-499	283	1	public	public	ADJ
ajssms-499	283	2	procurement	procurement	PROPN
ajssms-499	283	3	act	act	NOUN
ajssms-499	283	4	2003	2003	NUM
ajssms-499	283	5	.	.	PUNCT
ajssms-499	284	1	(	(	PUNCT
ajssms-499	284	2	act	act	VERB
ajssms-499	284	3	663	663	NUM
ajssms-499	284	4	)	)	PUNCT
ajssms-499	284	5	,	,	PUNCT
ajssms-499	284	6	accra	accra	NOUN
ajssms-499	284	7	:	:	PUNCT
ajssms-499	284	8	ghana	ghana	PROPN
ajssms-499	284	9	publishing	publish	VERB
ajssms-499	284	10	corporation	corporation	NOUN
ajssms-499	284	11	.	.	PUNCT
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ajssms-499	285	2	online	online	PROPN
ajssms-499	285	3	journal	journal	PROPN
ajssms-499	285	4	publishing	publishing	NOUN
ajssms-499	285	5	group	group	NOUN
ajssms-499	285	6	is	be	AUX
ajssms-499	285	7	not	not	PART
ajssms-499	285	8	responsible	responsible	ADJ
ajssms-499	285	9	or	or	CCONJ
ajssms-499	285	10	answerable	answerable	ADJ
ajssms-499	285	11	for	for	ADP
ajssms-499	285	12	any	any	DET
ajssms-499	285	13	loss	loss	NOUN
ajssms-499	285	14	,	,	PUNCT
ajssms-499	285	15	damage	damage	NOUN
ajssms-499	285	16	or	or	CCONJ
ajssms-499	285	17	liability	liability	NOUN
ajssms-499	285	18	,	,	PUNCT
ajssms-499	285	19	etc	etc	X
ajssms-499	285	20	.	.	X
ajssms-499	285	21	caused	cause	VERB
ajssms-499	285	22	in	in	ADP
ajssms-499	285	23	relation	relation	NOUN
ajssms-499	285	24	to	to	PART
ajssms-499	285	25	/	/	PUNCT
ajssms-499	285	26	arising	arise	VERB
ajssms-499	285	27	out	out	ADP
ajssms-499	285	28	of	of	ADP
ajssms-499	285	29	the	the	DET
ajssms-499	285	30	use	use	NOUN
ajssms-499	285	31	of	of	ADP
ajssms-499	285	32	the	the	DET
ajssms-499	285	33	content	content	NOUN
ajssms-499	285	34	.	.	PUNCT
ajssms-499	286	1	any	any	DET
ajssms-499	286	2	queries	query	NOUN
ajssms-499	286	3	should	should	AUX
ajssms-499	286	4	be	be	AUX
ajssms-499	286	5	directed	direct	VERB
ajssms-499	286	6	to	to	ADP
ajssms-499	286	7	the	the	DET
ajssms-499	286	8	corresponding	corresponding	ADJ
ajssms-499	286	9	author	author	NOUN
ajssms-499	286	10	of	of	ADP
ajssms-499	286	11	the	the	DET
ajssms-499	286	12	article	article	NOUN
ajssms-499	286	13	.	.	PUNCT
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ajssms-499	287	4	http://www.theiia.org/	http://www.theiia.org/	NOUN
ajssms-499	287	5	http://www.globaliia.org/	http://www.globaliia.org/	X
ajssms-499	287	6	http://www.intosai.org/	http://www.intosai.org/	NOUN
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ajssms-499	288	2	http://www.icaew.com/en/library/subject-gateways/corporate-governance/sarbanes-oxley	http://www.icaew.com/en/library/subject-gateways/corporate-governance/sarbanes-oxley	PROPN
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