id	sid	tid	token	lemma	pos
ajssms-6806	1	1	20	20	NUM
ajssms-6806	1	2	©	©	PROPN
ajssms-6806	1	3	2025	2025	NUM
ajssms-6806	1	4	by	by	ADP
ajssms-6806	1	5	the	the	DET
ajssms-6806	1	6	authors	author	NOUN
ajssms-6806	1	7	;	;	PUNCT
ajssms-6806	1	8	licensee	licensee	PROPN
ajssms-6806	1	9	asian	asian	ADJ
ajssms-6806	1	10	online	online	PROPN
ajssms-6806	1	11	journal	journal	PROPN
ajssms-6806	1	12	publishing	publishing	PROPN
ajssms-6806	1	13	group	group	PROPN
ajssms-6806	1	14	asian	asian	PROPN
ajssms-6806	1	15	journal	journal	PROPN
ajssms-6806	1	16	of	of	ADP
ajssms-6806	1	17	social	social	ADJ
ajssms-6806	1	18	sciences	sciences	PROPN
ajssms-6806	1	19	and	and	CCONJ
ajssms-6806	1	20	management	management	NOUN
ajssms-6806	1	21	studies	study	NOUN
ajssms-6806	1	22	vol	vol	NOUN
ajssms-6806	1	23	.	.	PROPN
ajssms-6806	1	24	12	12	NUM
ajssms-6806	1	25	,	,	PUNCT
ajssms-6806	1	26	no	no	INTJ
ajssms-6806	1	27	.	.	NOUN
ajssms-6806	1	28	1	1	NUM
ajssms-6806	1	29	,	,	PUNCT
ajssms-6806	1	30	20	20	NUM
ajssms-6806	1	31	-	-	SYM
ajssms-6806	1	32	27	27	NUM
ajssms-6806	1	33	,	,	PUNCT
ajssms-6806	1	34	2025	2025	NUM
ajssms-6806	1	35	issn(e	issn(e	NOUN
ajssms-6806	1	36	)	)	PUNCT
ajssms-6806	1	37	2313	2313	NUM
ajssms-6806	1	38	-	-	SYM
ajssms-6806	1	39	7401/	7401/	NUM
ajssms-6806	1	40	issn(p	issn(p	NOUN
ajssms-6806	1	41	)	)	PUNCT
ajssms-6806	1	42	2518	2518	NUM
ajssms-6806	1	43	-	-	PUNCT
ajssms-6806	1	44	0096	0096	NUM
ajssms-6806	1	45	doi	doi	NOUN
ajssms-6806	1	46	:	:	PUNCT
ajssms-6806	1	47	10.20448	10.20448	NUM
ajssms-6806	1	48	/	/	SYM
ajssms-6806	1	49	ajssms.v12i1.6806	ajssms.v12i1.6806	X
ajssms-6806	1	50	©	©	NOUN
ajssms-6806	1	51	2025	2025	NUM
ajssms-6806	1	52	by	by	ADP
ajssms-6806	1	53	the	the	DET
ajssms-6806	1	54	authors	author	NOUN
ajssms-6806	1	55	;	;	PUNCT
ajssms-6806	1	56	licensee	licensee	PROPN
ajssms-6806	1	57	asian	asian	ADJ
ajssms-6806	1	58	online	online	PROPN
ajssms-6806	1	59	journal	journal	PROPN
ajssms-6806	1	60	publishing	publishing	NOUN
ajssms-6806	1	61	group	group	NOUN
ajssms-6806	1	62	is	be	AUX
ajssms-6806	1	63	the	the	DET
ajssms-6806	1	64	auditor	auditor	NOUN
ajssms-6806	1	65	truly	truly	ADV
ajssms-6806	1	66	a	a	DET
ajssms-6806	1	67	watchman	watchman	NOUN
ajssms-6806	1	68	or	or	CCONJ
ajssms-6806	1	69	a	a	DET
ajssms-6806	1	70	gate	gate	NOUN
ajssms-6806	1	71	keeper	keeper	NOUN
ajssms-6806	1	72	in	in	ADP
ajssms-6806	1	73	nigeria	nigeria	PROPN
ajssms-6806	1	74	?	?	PUNCT
ajssms-6806	2	1	uket	uket	INTJ
ajssms-6806	2	2	e.	e.	PROPN
ajssms-6806	2	3	ewa1	ewa1	PROPN
ajssms-6806	2	4	etim	etim	PROPN
ajssms-6806	2	5	ndu	ndu	PROPN
ajssms-6806	2	6	essien2	essien2	PROPN
ajssms-6806	2	7	adesola	adesola	PROPN
ajssms-6806	2	8	,	,	PUNCT
ajssms-6806	2	9	wasiu	wasiu	PROPN
ajssms-6806	2	10	adebisi3	adebisi3	NOUN
ajssms-6806	2	11	(	(	PUNCT
ajssms-6806	2	12			PROPN
ajssms-6806	2	13	corresponding	correspond	VERB
ajssms-6806	2	14	author	author	NOUN
ajssms-6806	2	15	)	)	PUNCT
ajssms-6806	2	16	1,2,3department	1,2,3department	NUM
ajssms-6806	2	17	of	of	ADP
ajssms-6806	2	18	accountancy	accountancy	NOUN
ajssms-6806	2	19	,	,	PUNCT
ajssms-6806	2	20	university	university	PROPN
ajssms-6806	2	21	of	of	ADP
ajssms-6806	2	22	cross	cross	PROPN
ajssms-6806	2	23	river	river	PROPN
ajssms-6806	2	24	state	state	NOUN
ajssms-6806	2	25	,	,	PUNCT
ajssms-6806	2	26	calabar	calabar	PROPN
ajssms-6806	2	27	,	,	PUNCT
ajssms-6806	2	28	nigeria	nigeria	PROPN
ajssms-6806	2	29	.	.	PUNCT
ajssms-6806	3	1	1email	1email	NUM
ajssms-6806	3	2	:	:	PUNCT
ajssms-6806	3	3	uketewa@yahoo.com	uketewa@yahoo.com	X
ajssms-6806	4	1	2email	2email	NUM
ajssms-6806	4	2	:	:	PUNCT
ajssms-6806	4	3	etimnduessien@gmail.com	etimnduessien@gmail.com	X
ajssms-6806	5	1	3email	3email	NUM
ajssms-6806	5	2	:	:	PUNCT
ajssms-6806	6	1	shobisi@yahoo.com	shobisi@yahoo.com	X
ajssms-6806	6	2	abstract	abstract	ADJ
ajssms-6806	6	3	this	this	DET
ajssms-6806	6	4	study	study	NOUN
ajssms-6806	6	5	conceptually	conceptually	ADV
ajssms-6806	6	6	appraised	appraise	VERB
ajssms-6806	6	7	the	the	DET
ajssms-6806	6	8	legal	legal	ADJ
ajssms-6806	6	9	and	and	CCONJ
ajssms-6806	6	10	regulatory	regulatory	ADJ
ajssms-6806	6	11	instruments	instrument	NOUN
ajssms-6806	6	12	that	that	PRON
ajssms-6806	6	13	created	create	VERB
ajssms-6806	6	14	the	the	DET
ajssms-6806	6	15	internal	internal	ADJ
ajssms-6806	6	16	audit	audit	NOUN
ajssms-6806	6	17	unit	unit	NOUN
ajssms-6806	6	18	in	in	ADP
ajssms-6806	6	19	the	the	DET
ajssms-6806	6	20	nigeria	nigeria	PROPN
ajssms-6806	6	21	public	public	ADJ
ajssms-6806	6	22	sector	sector	NOUN
ajssms-6806	6	23	finance	finance	NOUN
ajssms-6806	6	24	and	and	CCONJ
ajssms-6806	6	25	the	the	DET
ajssms-6806	6	26	environmental	environmental	ADJ
ajssms-6806	6	27	operational	operational	ADJ
ajssms-6806	6	28	analysis	analysis	NOUN
ajssms-6806	6	29	of	of	ADP
ajssms-6806	6	30	the	the	DET
ajssms-6806	6	31	internal	internal	ADJ
ajssms-6806	6	32	audit	audit	NOUN
ajssms-6806	6	33	as	as	ADV
ajssms-6806	6	34	well	well	ADV
ajssms-6806	6	35	as	as	ADP
ajssms-6806	6	36	the	the	DET
ajssms-6806	6	37	offices	office	NOUN
ajssms-6806	6	38	of	of	ADP
ajssms-6806	6	39	the	the	DET
ajssms-6806	6	40	auditors	auditor	NOUN
ajssms-6806	6	41	-	-	PUNCT
ajssms-6806	6	42	general	general	ADJ
ajssms-6806	6	43	of	of	ADP
ajssms-6806	6	44	the	the	DET
ajssms-6806	6	45	states	state	NOUN
ajssms-6806	6	46	and	and	CCONJ
ajssms-6806	6	47	the	the	DET
ajssms-6806	6	48	federation	federation	NOUN
ajssms-6806	6	49	.	.	PUNCT
ajssms-6806	7	1	also	also	ADV
ajssms-6806	7	2	,	,	PUNCT
ajssms-6806	7	3	the	the	DET
ajssms-6806	7	4	perception	perception	NOUN
ajssms-6806	7	5	of	of	ADP
ajssms-6806	7	6	fraudulent	fraudulent	ADJ
ajssms-6806	7	7	practices	practice	NOUN
ajssms-6806	7	8	among	among	ADP
ajssms-6806	7	9	staff	staff	NOUN
ajssms-6806	7	10	of	of	ADP
ajssms-6806	7	11	mdas	mdas	PROPN
ajssms-6806	7	12	has	have	AUX
ajssms-6806	7	13	necessitated	necessitate	VERB
ajssms-6806	7	14	this	this	DET
ajssms-6806	7	15	study	study	NOUN
ajssms-6806	7	16	to	to	PART
ajssms-6806	7	17	ascertain	ascertain	VERB
ajssms-6806	7	18	if	if	SCONJ
ajssms-6806	7	19	the	the	DET
ajssms-6806	7	20	internal	internal	ADJ
ajssms-6806	7	21	auditor	auditor	NOUN
ajssms-6806	7	22	is	be	AUX
ajssms-6806	7	23	really	really	ADV
ajssms-6806	7	24	a	a	DET
ajssms-6806	7	25	watchman	watchman	NOUN
ajssms-6806	7	26	or	or	CCONJ
ajssms-6806	7	27	gatekeeper	gatekeeper	NOUN
ajssms-6806	7	28	in	in	ADP
ajssms-6806	7	29	line	line	NOUN
ajssms-6806	7	30	with	with	ADP
ajssms-6806	7	31	section	section	NOUN
ajssms-6806	7	32	85(5	85(5	NUM
ajssms-6806	7	33	)	)	PUNCT
ajssms-6806	7	34	of	of	ADP
ajssms-6806	7	35	the	the	DET
ajssms-6806	7	36	1999	1999	NUM
ajssms-6806	7	37	nigerian	nigerian	ADJ
ajssms-6806	7	38	constitution	constitution	NOUN
ajssms-6806	7	39	as	as	SCONJ
ajssms-6806	7	40	amended	amend	VERB
ajssms-6806	7	41	.	.	PUNCT
ajssms-6806	8	1	the	the	DET
ajssms-6806	8	2	study	study	NOUN
ajssms-6806	8	3	employed	employ	VERB
ajssms-6806	8	4	conceptual	conceptual	ADJ
ajssms-6806	8	5	review	review	NOUN
ajssms-6806	8	6	of	of	ADP
ajssms-6806	8	7	the	the	DET
ajssms-6806	8	8	extant	extant	ADJ
ajssms-6806	8	9	laws	law	NOUN
ajssms-6806	8	10	,	,	PUNCT
ajssms-6806	8	11	circulars	circular	NOUN
ajssms-6806	8	12	and	and	CCONJ
ajssms-6806	8	13	related	relate	VERB
ajssms-6806	8	14	studies	study	NOUN
ajssms-6806	8	15	on	on	ADP
ajssms-6806	8	16	the	the	DET
ajssms-6806	8	17	subject	subject	NOUN
ajssms-6806	8	18	matter	matter	NOUN
ajssms-6806	8	19	.	.	PUNCT
ajssms-6806	9	1	the	the	DET
ajssms-6806	9	2	study	study	NOUN
ajssms-6806	9	3	revealed	reveal	VERB
ajssms-6806	9	4	the	the	DET
ajssms-6806	9	5	lack	lack	NOUN
ajssms-6806	9	6	of	of	ADP
ajssms-6806	9	7	independence	independence	NOUN
ajssms-6806	9	8	and	and	CCONJ
ajssms-6806	9	9	security	security	NOUN
ajssms-6806	9	10	for	for	ADP
ajssms-6806	9	11	the	the	DET
ajssms-6806	9	12	auditors	auditor	NOUN
ajssms-6806	9	13	,	,	PUNCT
ajssms-6806	9	14	ambiguous	ambiguous	ADJ
ajssms-6806	9	15	clauses	clause	NOUN
ajssms-6806	9	16	prone	prone	ADJ
ajssms-6806	9	17	to	to	ADP
ajssms-6806	9	18	manipulation	manipulation	NOUN
ajssms-6806	9	19	by	by	ADP
ajssms-6806	9	20	officials	official	NOUN
ajssms-6806	9	21	in	in	ADP
ajssms-6806	9	22	the	the	DET
ajssms-6806	9	23	current	current	ADJ
ajssms-6806	9	24	laws	law	NOUN
ajssms-6806	9	25	regulating	regulate	VERB
ajssms-6806	9	26	the	the	DET
ajssms-6806	9	27	public	public	ADJ
ajssms-6806	9	28	sector	sector	NOUN
ajssms-6806	9	29	financial	financial	ADJ
ajssms-6806	9	30	operation	operation	NOUN
ajssms-6806	9	31	and	and	CCONJ
ajssms-6806	9	32	the	the	DET
ajssms-6806	9	33	offices	office	NOUN
ajssms-6806	9	34	of	of	ADP
ajssms-6806	9	35	the	the	DET
ajssms-6806	9	36	internal	internal	ADJ
ajssms-6806	9	37	auditor	auditor	NOUN
ajssms-6806	9	38	and	and	CCONJ
ajssms-6806	9	39	auditor	auditor	NOUN
ajssms-6806	9	40	-	-	PUNCT
ajssms-6806	9	41	general	general	NOUN
ajssms-6806	9	42	.	.	PUNCT
ajssms-6806	10	1	the	the	DET
ajssms-6806	10	2	study	study	NOUN
ajssms-6806	10	3	recommends	recommend	VERB
ajssms-6806	10	4	the	the	DET
ajssms-6806	10	5	establishment	establishment	NOUN
ajssms-6806	10	6	of	of	ADP
ajssms-6806	10	7	audit	audit	NOUN
ajssms-6806	10	8	service	service	NOUN
ajssms-6806	10	9	commission	commission	NOUN
ajssms-6806	10	10	to	to	PART
ajssms-6806	10	11	handle	handle	VERB
ajssms-6806	10	12	operational	operational	ADJ
ajssms-6806	10	13	matters	matter	NOUN
ajssms-6806	10	14	relating	relate	VERB
ajssms-6806	10	15	to	to	ADP
ajssms-6806	10	16	recruitment	recruitment	NOUN
ajssms-6806	10	17	,	,	PUNCT
ajssms-6806	10	18	training	training	NOUN
ajssms-6806	10	19	,	,	PUNCT
ajssms-6806	10	20	and	and	CCONJ
ajssms-6806	10	21	welfare	welfare	NOUN
ajssms-6806	10	22	,	,	PUNCT
ajssms-6806	10	23	disciple	disciple	NOUN
ajssms-6806	10	24	of	of	ADP
ajssms-6806	10	25	internal	internal	ADJ
ajssms-6806	10	26	auditors	auditor	NOUN
ajssms-6806	10	27	and	and	CCONJ
ajssms-6806	10	28	staff	staff	NOUN
ajssms-6806	10	29	of	of	ADP
ajssms-6806	10	30	the	the	DET
ajssms-6806	10	31	auditors	auditor	NOUN
ajssms-6806	10	32	-	-	PUNCT
ajssms-6806	10	33	general	general	ADJ
ajssms-6806	10	34	in	in	ADP
ajssms-6806	10	35	nigeria	nigeria	PROPN
ajssms-6806	10	36	.	.	PUNCT
ajssms-6806	11	1	also	also	ADV
ajssms-6806	11	2	review	review	VERB
ajssms-6806	11	3	of	of	ADP
ajssms-6806	11	4	the	the	DET
ajssms-6806	11	5	audit	audit	NOUN
ajssms-6806	11	6	act	act	NOUN
ajssms-6806	11	7	,	,	PUNCT
ajssms-6806	11	8	the	the	DET
ajssms-6806	11	9	financial	financial	ADJ
ajssms-6806	11	10	regulation	regulation	NOUN
ajssms-6806	11	11	law	law	NOUN
ajssms-6806	11	12	and	and	CCONJ
ajssms-6806	11	13	other	other	ADJ
ajssms-6806	11	14	extant	extant	ADJ
ajssms-6806	11	15	laws	law	NOUN
ajssms-6806	11	16	to	to	PART
ajssms-6806	11	17	guarantee	guarantee	VERB
ajssms-6806	11	18	auditors	auditor	NOUN
ajssms-6806	11	19	independence	independence	NOUN
ajssms-6806	11	20	,	,	PUNCT
ajssms-6806	11	21	capacity	capacity	NOUN
ajssms-6806	11	22	and	and	CCONJ
ajssms-6806	11	23	capability	capability	NOUN
ajssms-6806	11	24	to	to	PART
ajssms-6806	11	25	detect	detect	VERB
ajssms-6806	11	26	and	and	CCONJ
ajssms-6806	11	27	report	report	VERB
ajssms-6806	11	28	fraudulent	fraudulent	ADJ
ajssms-6806	11	29	practices	practice	NOUN
ajssms-6806	11	30	in	in	ADP
ajssms-6806	11	31	the	the	DET
ajssms-6806	11	32	public	public	ADJ
ajssms-6806	11	33	sector	sector	NOUN
ajssms-6806	11	34	finance	finance	NOUN
ajssms-6806	11	35	management	management	NOUN
ajssms-6806	11	36	.	.	PUNCT
ajssms-6806	12	1	keywords	keyword	NOUN
ajssms-6806	12	2	:	:	PUNCT
ajssms-6806	12	3	accountability	accountability	NOUN
ajssms-6806	12	4	,	,	PUNCT
ajssms-6806	12	5	gatekeeper	gatekeeper	NOUN
ajssms-6806	12	6	,	,	PUNCT
ajssms-6806	12	7	independence	independence	NOUN
ajssms-6806	12	8	,	,	PUNCT
ajssms-6806	12	9	transparency	transparency	NOUN
ajssms-6806	12	10	,	,	PUNCT
ajssms-6806	12	11	watchman	watchman	NOUN
ajssms-6806	12	12	,	,	PUNCT
ajssms-6806	12	13	public	public	ADJ
ajssms-6806	12	14	sector	sector	NOUN
ajssms-6806	12	15	,	,	PUNCT
ajssms-6806	12	16	financial	financial	ADJ
ajssms-6806	12	17	regulation	regulation	NOUN
ajssms-6806	12	18	.	.	PUNCT
ajssms-6806	13	1	citation	citation	NOUN
ajssms-6806	13	2	|	|	PROPN
ajssms-6806	13	3	ewa	ewa	PROPN
ajssms-6806	13	4	,	,	PUNCT
ajssms-6806	13	5	u.	u.	PROPN
ajssms-6806	13	6	e.	e.	PROPN
ajssms-6806	13	7	,	,	PUNCT
ajssms-6806	13	8	essien	essien	PROPN
ajssms-6806	13	9	,	,	PUNCT
ajssms-6806	13	10	e.	e.	PROPN
ajssms-6806	13	11	n.	n.	PROPN
ajssms-6806	13	12	,	,	PUNCT
ajssms-6806	13	13	&	&	CCONJ
ajssms-6806	13	14	adebisi	adebisi	ADJ
ajssms-6806	13	15	,	,	PUNCT
ajssms-6806	13	16	a.	a.	PROPN
ajssms-6806	13	17	w.	w.	PROPN
ajssms-6806	13	18	(	(	PUNCT
ajssms-6806	13	19	2025	2025	NUM
ajssms-6806	13	20	)	)	PUNCT
ajssms-6806	13	21	.	.	PUNCT
ajssms-6806	13	22	is	be	AUX
ajssms-6806	13	23	the	the	DET
ajssms-6806	13	24	auditor	auditor	NOUN
ajssms-6806	13	25	truly	truly	ADV
ajssms-6806	13	26	a	a	DET
ajssms-6806	13	27	watchman	watchman	NOUN
ajssms-6806	13	28	or	or	CCONJ
ajssms-6806	13	29	a	a	DET
ajssms-6806	13	30	gate	gate	NOUN
ajssms-6806	13	31	keeper	keeper	NOUN
ajssms-6806	13	32	in	in	ADP
ajssms-6806	13	33	nigeria	nigeria	PROPN
ajssms-6806	13	34	?	?	PUNCT
ajssms-6806	13	35	.	.	PUNCT
ajssms-6806	14	1	asian	asian	ADJ
ajssms-6806	14	2	journal	journal	PROPN
ajssms-6806	14	3	of	of	ADP
ajssms-6806	14	4	social	social	ADJ
ajssms-6806	14	5	sciences	sciences	PROPN
ajssms-6806	14	6	and	and	CCONJ
ajssms-6806	14	7	management	management	NOUN
ajssms-6806	14	8	studies	study	NOUN
ajssms-6806	14	9	,	,	PUNCT
ajssms-6806	14	10	12(1	12(1	NUM
ajssms-6806	14	11	)	)	PUNCT
ajssms-6806	14	12	,	,	PUNCT
ajssms-6806	14	13	20	20	NUM
ajssms-6806	14	14	-	-	SYM
ajssms-6806	14	15	27	27	NUM
ajssms-6806	14	16	.	.	PUNCT
ajssms-6806	15	1	10.20448	10.20448	NUM
ajssms-6806	15	2	/	/	SYM
ajssms-6806	15	3	ajssms.v12i1.6806	ajssms.v12i1.6806	NOUN
ajssms-6806	15	4	.	.	PUNCT
ajssms-6806	16	1	history	history	NOUN
ajssms-6806	16	2	:	:	PUNCT
ajssms-6806	16	3	received	receive	VERB
ajssms-6806	16	4	:	:	PUNCT
ajssms-6806	16	5	2	2	NUM
ajssms-6806	16	6	january	january	NOUN
ajssms-6806	16	7	2025	2025	NUM
ajssms-6806	16	8	revised	revise	VERB
ajssms-6806	16	9	:	:	PUNCT
ajssms-6806	16	10	17	17	NUM
ajssms-6806	16	11	march	march	NOUN
ajssms-6806	16	12	2025	2025	NUM
ajssms-6806	16	13	accepted	accept	VERB
ajssms-6806	16	14	:	:	PUNCT
ajssms-6806	16	15	1	1	NUM
ajssms-6806	16	16	june	june	PROPN
ajssms-6806	16	17	2025	2025	NUM
ajssms-6806	16	18	published	publish	VERB
ajssms-6806	16	19	:	:	PUNCT
ajssms-6806	16	20	20	20	NUM
ajssms-6806	16	21	june	june	PROPN
ajssms-6806	16	22	2025	2025	NUM
ajssms-6806	16	23	licensed	license	VERB
ajssms-6806	16	24	:	:	PUNCT
ajssms-6806	16	25	this	this	DET
ajssms-6806	16	26	work	work	NOUN
ajssms-6806	16	27	is	be	AUX
ajssms-6806	16	28	licensed	license	VERB
ajssms-6806	16	29	under	under	ADP
ajssms-6806	16	30	a	a	DET
ajssms-6806	16	31	creative	creative	ADJ
ajssms-6806	16	32	commons	common	NOUN
ajssms-6806	16	33	attribution	attribution	NOUN
ajssms-6806	16	34	4.0	4.0	NUM
ajssms-6806	16	35	license	license	NOUN
ajssms-6806	16	36	publisher	publisher	NOUN
ajssms-6806	16	37	:	:	PUNCT
ajssms-6806	16	38	asian	asian	ADJ
ajssms-6806	16	39	online	online	PROPN
ajssms-6806	16	40	journal	journal	PROPN
ajssms-6806	16	41	publishing	publishing	PROPN
ajssms-6806	16	42	group	group	PROPN
ajssms-6806	16	43	funding	funding	NOUN
ajssms-6806	16	44	:	:	PUNCT
ajssms-6806	16	45	this	this	DET
ajssms-6806	16	46	study	study	NOUN
ajssms-6806	16	47	received	receive	VERB
ajssms-6806	16	48	no	no	DET
ajssms-6806	16	49	specific	specific	ADJ
ajssms-6806	16	50	financial	financial	ADJ
ajssms-6806	16	51	support	support	NOUN
ajssms-6806	16	52	.	.	PUNCT
ajssms-6806	17	1	institutional	institutional	ADJ
ajssms-6806	17	2	review	review	PROPN
ajssms-6806	17	3	board	board	NOUN
ajssms-6806	17	4	statement	statement	NOUN
ajssms-6806	17	5	:	:	PUNCT
ajssms-6806	17	6	not	not	PART
ajssms-6806	17	7	applicable	applicable	ADJ
ajssms-6806	17	8	.	.	PUNCT
ajssms-6806	18	1	transparency	transparency	NOUN
ajssms-6806	18	2	:	:	PUNCT
ajssms-6806	18	3	the	the	DET
ajssms-6806	18	4	authors	author	NOUN
ajssms-6806	18	5	confirm	confirm	VERB
ajssms-6806	18	6	that	that	SCONJ
ajssms-6806	18	7	the	the	DET
ajssms-6806	18	8	manuscript	manuscript	NOUN
ajssms-6806	18	9	is	be	AUX
ajssms-6806	18	10	an	an	DET
ajssms-6806	18	11	honest	honest	ADJ
ajssms-6806	18	12	,	,	PUNCT
ajssms-6806	18	13	accurate	accurate	ADJ
ajssms-6806	18	14	,	,	PUNCT
ajssms-6806	18	15	and	and	CCONJ
ajssms-6806	18	16	transparent	transparent	ADJ
ajssms-6806	18	17	account	account	NOUN
ajssms-6806	18	18	of	of	ADP
ajssms-6806	18	19	the	the	DET
ajssms-6806	18	20	study	study	NOUN
ajssms-6806	18	21	;	;	PUNCT
ajssms-6806	18	22	that	that	SCONJ
ajssms-6806	18	23	no	no	DET
ajssms-6806	18	24	vital	vital	ADJ
ajssms-6806	18	25	features	feature	NOUN
ajssms-6806	18	26	of	of	ADP
ajssms-6806	18	27	the	the	DET
ajssms-6806	18	28	study	study	NOUN
ajssms-6806	18	29	have	have	AUX
ajssms-6806	18	30	been	be	AUX
ajssms-6806	18	31	omitted	omit	VERB
ajssms-6806	18	32	;	;	PUNCT
ajssms-6806	18	33	and	and	CCONJ
ajssms-6806	18	34	that	that	SCONJ
ajssms-6806	18	35	any	any	DET
ajssms-6806	18	36	discrepancies	discrepancy	NOUN
ajssms-6806	18	37	from	from	ADP
ajssms-6806	18	38	the	the	DET
ajssms-6806	18	39	study	study	NOUN
ajssms-6806	18	40	as	as	SCONJ
ajssms-6806	18	41	planned	plan	VERB
ajssms-6806	18	42	have	have	AUX
ajssms-6806	18	43	been	be	AUX
ajssms-6806	18	44	explained	explain	VERB
ajssms-6806	18	45	.	.	PUNCT
ajssms-6806	19	1	this	this	DET
ajssms-6806	19	2	study	study	NOUN
ajssms-6806	19	3	followed	follow	VERB
ajssms-6806	19	4	all	all	DET
ajssms-6806	19	5	ethical	ethical	ADJ
ajssms-6806	19	6	practices	practice	NOUN
ajssms-6806	19	7	during	during	ADP
ajssms-6806	19	8	writing	writing	NOUN
ajssms-6806	19	9	.	.	PUNCT
ajssms-6806	20	1	competing	compete	VERB
ajssms-6806	20	2	interests	interest	NOUN
ajssms-6806	20	3	:	:	PUNCT
ajssms-6806	20	4	the	the	DET
ajssms-6806	20	5	authors	author	NOUN
ajssms-6806	20	6	declare	declare	VERB
ajssms-6806	20	7	that	that	SCONJ
ajssms-6806	20	8	they	they	PRON
ajssms-6806	20	9	have	have	VERB
ajssms-6806	20	10	no	no	DET
ajssms-6806	20	11	competing	compete	VERB
ajssms-6806	20	12	interests	interest	NOUN
ajssms-6806	20	13	.	.	PUNCT
ajssms-6806	21	1	authors	author	NOUN
ajssms-6806	21	2	’	'	PUNCT
ajssms-6806	21	3	contributions	contribution	NOUN
ajssms-6806	21	4	:	:	PUNCT
ajssms-6806	21	5	all	all	DET
ajssms-6806	21	6	authors	author	NOUN
ajssms-6806	21	7	contributed	contribute	VERB
ajssms-6806	21	8	equally	equally	ADV
ajssms-6806	21	9	to	to	ADP
ajssms-6806	21	10	the	the	DET
ajssms-6806	21	11	conception	conception	NOUN
ajssms-6806	21	12	and	and	CCONJ
ajssms-6806	21	13	design	design	NOUN
ajssms-6806	21	14	of	of	ADP
ajssms-6806	21	15	the	the	DET
ajssms-6806	21	16	study	study	NOUN
ajssms-6806	21	17	.	.	PUNCT
ajssms-6806	22	1	all	all	DET
ajssms-6806	22	2	authors	author	NOUN
ajssms-6806	22	3	have	have	AUX
ajssms-6806	22	4	read	read	VERB
ajssms-6806	22	5	and	and	CCONJ
ajssms-6806	22	6	agreed	agree	VERB
ajssms-6806	22	7	to	to	ADP
ajssms-6806	22	8	the	the	DET
ajssms-6806	22	9	published	publish	VERB
ajssms-6806	22	10	version	version	NOUN
ajssms-6806	22	11	of	of	ADP
ajssms-6806	22	12	the	the	DET
ajssms-6806	22	13	manuscript	manuscript	NOUN
ajssms-6806	22	14	.	.	PUNCT
ajssms-6806	23	1	contents	content	NOUN
ajssms-6806	23	2	1	1	NUM
ajssms-6806	23	3	.	.	PUNCT
ajssms-6806	24	1	introduction	introduction	NOUN
ajssms-6806	24	2	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
ajssms-6806	25	1	21	21	NUM
ajssms-6806	25	2	2	2	NUM
ajssms-6806	25	3	.	.	PUNCT
ajssms-6806	25	4	literature	literature	PROPN
ajssms-6806	25	5	review	review	PROPN
ajssms-6806	25	6	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajssms-6806	26	1	22	22	NUM
ajssms-6806	26	2	references	reference	NOUN
ajssms-6806	26	3	..............................................................................................................................................................................................	..............................................................................................................................................................................................	PROPN
ajssms-6806	26	4	27	27	NUM
ajssms-6806	26	5	mailto:uketewa@yahoo.com	mailto:uketewa@yahoo.com	NOUN
ajssms-6806	26	6	mailto:etimnduessien@gmail.com	mailto:etimnduessien@gmail.com	X
ajssms-6806	27	1	mailto:shobisi@yahoo.com	mailto:shobisi@yahoo.com	PROPN
ajssms-6806	28	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
ajssms-6806	28	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
ajssms-6806	28	3	https://www.doi.org/10.20448/ajssms.v12i1.6806	https://www.doi.org/10.20448/ajssms.v12i1.6806	PROPN
ajssms-6806	28	4	asian	asian	ADJ
ajssms-6806	28	5	journal	journal	NOUN
ajssms-6806	28	6	of	of	ADP
ajssms-6806	28	7	social	social	ADJ
ajssms-6806	28	8	sciences	sciences	PROPN
ajssms-6806	28	9	and	and	CCONJ
ajssms-6806	28	10	management	management	NOUN
ajssms-6806	28	11	studies	study	NOUN
ajssms-6806	28	12	,	,	PUNCT
ajssms-6806	28	13	2025	2025	NUM
ajssms-6806	28	14	,	,	PUNCT
ajssms-6806	28	15	12(1	12(1	NUM
ajssms-6806	28	16	):	):	PUNCT
ajssms-6806	28	17	20	20	NUM
ajssms-6806	28	18	-	-	SYM
ajssms-6806	28	19	27	27	NUM
ajssms-6806	28	20	21	21	NUM
ajssms-6806	28	21	©	©	ADP
ajssms-6806	28	22	2024	2024	NUM
ajssms-6806	28	23	by	by	ADP
ajssms-6806	28	24	the	the	DET
ajssms-6806	28	25	authors	author	NOUN
ajssms-6806	28	26	;	;	PUNCT
ajssms-6806	28	27	licensee	licensee	PROPN
ajssms-6806	28	28	asian	asian	ADJ
ajssms-6806	28	29	online	online	PROPN
ajssms-6806	28	30	journal	journal	PROPN
ajssms-6806	28	31	publishing	publishing	NOUN
ajssms-6806	28	32	group	group	NOUN
ajssms-6806	28	33	contribution	contribution	NOUN
ajssms-6806	28	34	of	of	ADP
ajssms-6806	28	35	this	this	DET
ajssms-6806	28	36	paper	paper	NOUN
ajssms-6806	28	37	to	to	ADP
ajssms-6806	28	38	the	the	DET
ajssms-6806	28	39	literature	literature	NOUN
ajssms-6806	28	40	the	the	DET
ajssms-6806	28	41	present	present	ADJ
ajssms-6806	28	42	laws	law	NOUN
ajssms-6806	28	43	partially	partially	ADV
ajssms-6806	28	44	guaranteed	guarantee	VERB
ajssms-6806	28	45	the	the	DET
ajssms-6806	28	46	auditor	auditor	NOUN
ajssms-6806	28	47	-	-	PUNCT
ajssms-6806	28	48	general	general	NOUN
ajssms-6806	28	49	as	as	ADP
ajssms-6806	28	50	a	a	DET
ajssms-6806	28	51	person	person	NOUN
ajssms-6806	28	52	his	his	PRON
ajssms-6806	28	53	work	work	NOUN
ajssms-6806	28	54	security	security	NOUN
ajssms-6806	28	55	but	but	CCONJ
ajssms-6806	28	56	do	do	AUX
ajssms-6806	28	57	not	not	PART
ajssms-6806	28	58	protect	protect	VERB
ajssms-6806	28	59	others	other	NOUN
ajssms-6806	28	60	working	work	VERB
ajssms-6806	28	61	in	in	ADP
ajssms-6806	28	62	the	the	DET
ajssms-6806	28	63	auditor	auditor	NOUN
ajssms-6806	28	64	general	general	NOUN
ajssms-6806	28	65	’s	’s	PART
ajssms-6806	28	66	office	office	NOUN
ajssms-6806	28	67	.	.	PUNCT
ajssms-6806	29	1	also	also	ADV
ajssms-6806	29	2	the	the	DET
ajssms-6806	29	3	internal	internal	ADJ
ajssms-6806	29	4	audit	audit	NOUN
ajssms-6806	29	5	reports	report	VERB
ajssms-6806	29	6	to	to	ADP
ajssms-6806	29	7	the	the	DET
ajssms-6806	29	8	accountant	accountant	NOUN
ajssms-6806	29	9	general	general	NOUN
ajssms-6806	29	10	instead	instead	ADV
ajssms-6806	29	11	of	of	ADP
ajssms-6806	29	12	the	the	DET
ajssms-6806	29	13	auditor	auditor	NOUN
ajssms-6806	29	14	general	general	NOUN
ajssms-6806	29	15	for	for	ADP
ajssms-6806	29	16	proper	proper	ADJ
ajssms-6806	29	17	financial	financial	ADJ
ajssms-6806	29	18	coordination	coordination	NOUN
ajssms-6806	29	19	and	and	CCONJ
ajssms-6806	29	20	control	control	NOUN
ajssms-6806	29	21	in	in	ADP
ajssms-6806	29	22	the	the	DET
ajssms-6806	29	23	public	public	ADJ
ajssms-6806	29	24	sector	sector	NOUN
ajssms-6806	29	25	in	in	ADP
ajssms-6806	29	26	nigeria	nigeria	PROPN
ajssms-6806	29	27	.	.	PUNCT
ajssms-6806	30	1	1	1	X
ajssms-6806	30	2	.	.	X
ajssms-6806	30	3	introduction	introduction	NOUN
ajssms-6806	30	4	the	the	DET
ajssms-6806	30	5	nigeria	nigeria	PROPN
ajssms-6806	30	6	public	public	PROPN
ajssms-6806	30	7	is	be	AUX
ajssms-6806	30	8	awash	awash	ADJ
ajssms-6806	30	9	with	with	ADP
ajssms-6806	30	10	complaints	complaint	NOUN
ajssms-6806	30	11	over	over	ADP
ajssms-6806	30	12	the	the	DET
ajssms-6806	30	13	way	way	NOUN
ajssms-6806	30	14	the	the	DET
ajssms-6806	30	15	public	public	ADJ
ajssms-6806	30	16	wealth	wealth	NOUN
ajssms-6806	30	17	of	of	ADP
ajssms-6806	30	18	the	the	DET
ajssms-6806	30	19	nation	nation	NOUN
ajssms-6806	30	20	is	be	AUX
ajssms-6806	30	21	managed	manage	VERB
ajssms-6806	30	22	by	by	ADP
ajssms-6806	30	23	politicians	politician	NOUN
ajssms-6806	30	24	and	and	CCONJ
ajssms-6806	30	25	government	government	NOUN
ajssms-6806	30	26	officials	official	NOUN
ajssms-6806	30	27	.	.	PUNCT
ajssms-6806	31	1	there	there	PRON
ajssms-6806	31	2	is	be	VERB
ajssms-6806	31	3	also	also	ADV
ajssms-6806	31	4	widespread	widespread	ADJ
ajssms-6806	31	5	unemployment	unemployment	NOUN
ajssms-6806	31	6	among	among	ADP
ajssms-6806	31	7	the	the	DET
ajssms-6806	31	8	teeming	teem	VERB
ajssms-6806	31	9	youth	youth	NOUN
ajssms-6806	31	10	’s	’s	PART
ajssms-6806	31	11	population	population	NOUN
ajssms-6806	31	12	in	in	ADP
ajssms-6806	31	13	the	the	DET
ajssms-6806	31	14	country	country	NOUN
ajssms-6806	31	15	.	.	PUNCT
ajssms-6806	32	1	in	in	ADP
ajssms-6806	32	2	fact	fact	NOUN
ajssms-6806	32	3	,	,	PUNCT
ajssms-6806	32	4	the	the	DET
ajssms-6806	32	5	country	country	NOUN
ajssms-6806	32	6	’s	’s	PART
ajssms-6806	32	7	gross	gross	ADJ
ajssms-6806	32	8	domestic	domestic	ADJ
ajssms-6806	32	9	product	product	NOUN
ajssms-6806	32	10	per	per	ADP
ajssms-6806	32	11	capita	capita	NOUN
ajssms-6806	32	12	which	which	PRON
ajssms-6806	32	13	was	be	AUX
ajssms-6806	32	14	last	last	ADV
ajssms-6806	32	15	recorded	record	VERB
ajssms-6806	32	16	as	as	ADP
ajssms-6806	32	17	2,416.36	2,416.36	NUM
ajssms-6806	32	18	us	us	PROPN
ajssms-6806	32	19	dollars	dollar	NOUN
ajssms-6806	32	20	in	in	ADP
ajssms-6806	32	21	2023	2023	NUM
ajssms-6806	32	22	is	be	AUX
ajssms-6806	32	23	equivalent	equivalent	ADJ
ajssms-6806	32	24	to	to	ADP
ajssms-6806	32	25	19	19	NUM
ajssms-6806	32	26	percent	percent	NOUN
ajssms-6806	32	27	of	of	ADP
ajssms-6806	32	28	the	the	DET
ajssms-6806	32	29	world	world	NOUN
ajssms-6806	32	30	’s	’s	PART
ajssms-6806	32	31	average	average	ADJ
ajssms-6806	32	32	,	,	PUNCT
ajssms-6806	32	33	(	(	PUNCT
ajssms-6806	32	34	trading	trading	NOUN
ajssms-6806	32	35	economics	economic	NOUN
ajssms-6806	32	36	,	,	PUNCT
ajssms-6806	32	37	2024	2024	NUM
ajssms-6806	32	38	)	)	PUNCT
ajssms-6806	32	39	.	.	PUNCT
ajssms-6806	33	1	also	also	ADV
ajssms-6806	33	2	,	,	PUNCT
ajssms-6806	33	3	the	the	DET
ajssms-6806	33	4	fuel	fuel	NOUN
ajssms-6806	33	5	subsidy	subsidy	NOUN
ajssms-6806	33	6	removal	removal	NOUN
ajssms-6806	33	7	and	and	CCONJ
ajssms-6806	33	8	the	the	DET
ajssms-6806	33	9	deregulation	deregulation	NOUN
ajssms-6806	33	10	of	of	ADP
ajssms-6806	33	11	the	the	DET
ajssms-6806	33	12	foreign	foreign	ADJ
ajssms-6806	33	13	exchange	exchange	NOUN
ajssms-6806	33	14	rate	rate	NOUN
ajssms-6806	33	15	in	in	ADP
ajssms-6806	33	16	2023	2023	NUM
ajssms-6806	33	17	has	have	AUX
ajssms-6806	33	18	also	also	ADV
ajssms-6806	33	19	further	far	ADV
ajssms-6806	33	20	impacted	impact	VERB
ajssms-6806	33	21	very	very	ADV
ajssms-6806	33	22	negatively	negatively	ADV
ajssms-6806	33	23	on	on	ADP
ajssms-6806	33	24	the	the	DET
ajssms-6806	33	25	nation	nation	NOUN
ajssms-6806	33	26	and	and	CCONJ
ajssms-6806	33	27	according	accord	VERB
ajssms-6806	33	28	to	to	ADP
ajssms-6806	33	29	national	national	PROPN
ajssms-6806	33	30	bureau	bureau	PROPN
ajssms-6806	33	31	of	of	ADP
ajssms-6806	33	32	statistics	statistics	PROPN
ajssms-6806	33	33	data	data	PROPN
ajssms-6806	33	34	,	,	PUNCT
ajssms-6806	33	35	131	131	NUM
ajssms-6806	33	36	million	million	NUM
ajssms-6806	33	37	nigerian	nigerian	NOUN
ajssms-6806	33	38	are	be	AUX
ajssms-6806	33	39	classified	classify	VERB
ajssms-6806	33	40	as	as	ADP
ajssms-6806	33	41	multidimensional	multidimensional	ADJ
ajssms-6806	33	42	poor	poor	ADJ
ajssms-6806	33	43	while	while	SCONJ
ajssms-6806	33	44	71	71	NUM
ajssms-6806	33	45	million	million	NUM
ajssms-6806	33	46	live	live	ADJ
ajssms-6806	33	47	in	in	ADP
ajssms-6806	33	48	extreme	extreme	ADJ
ajssms-6806	33	49	poverty	poverty	NOUN
ajssms-6806	33	50	,	,	PUNCT
ajssms-6806	33	51	(	(	PUNCT
ajssms-6806	33	52	punch	punch	NOUN
ajssms-6806	33	53	newspaper	newspaper	NOUN
ajssms-6806	33	54	,	,	PUNCT
ajssms-6806	33	55	2023	2023	NUM
ajssms-6806	33	56	)	)	PUNCT
ajssms-6806	33	57	.	.	PUNCT
ajssms-6806	34	1	in	in	ADP
ajssms-6806	34	2	his	his	PRON
ajssms-6806	34	3	commentary	commentary	NOUN
ajssms-6806	34	4	on	on	ADP
ajssms-6806	34	5	nigeria	nigeria	PROPN
ajssms-6806	34	6	poverty	poverty	NOUN
ajssms-6806	34	7	rate	rate	NOUN
ajssms-6806	34	8	,	,	PUNCT
ajssms-6806	34	9	ubanagu	ubanagu	ADJ
ajssms-6806	34	10	(	(	PUNCT
ajssms-6806	34	11	2023	2023	NUM
ajssms-6806	34	12	)	)	PUNCT
ajssms-6806	34	13	posited	posit	VERB
ajssms-6806	34	14	that	that	SCONJ
ajssms-6806	34	15	tonye	tonye	PROPN
ajssms-6806	34	16	cole	cole	PROPN
ajssms-6806	34	17	while	while	SCONJ
ajssms-6806	34	18	campaigning	campaign	VERB
ajssms-6806	34	19	for	for	ADP
ajssms-6806	34	20	governorship	governorship	NOUN
ajssms-6806	34	21	election	election	NOUN
ajssms-6806	34	22	in	in	ADP
ajssms-6806	34	23	rivers	river	NOUN
ajssms-6806	34	24	state	state	NOUN
ajssms-6806	34	25	quoted	quote	VERB
ajssms-6806	34	26	data	datum	NOUN
ajssms-6806	34	27	from	from	ADP
ajssms-6806	34	28	the	the	DET
ajssms-6806	34	29	world	world	NOUN
ajssms-6806	34	30	bank	bank	NOUN
ajssms-6806	34	31	poverty	poverty	NOUN
ajssms-6806	34	32	clock	clock	NOUN
ajssms-6806	34	33	which	which	PRON
ajssms-6806	34	34	reported	report	VERB
ajssms-6806	34	35	about	about	ADV
ajssms-6806	34	36	40.7	40.7	NUM
ajssms-6806	34	37	percent	percent	NOUN
ajssms-6806	34	38	of	of	ADP
ajssms-6806	34	39	nigerians	nigerians	PROPN
ajssms-6806	34	40	are	be	AUX
ajssms-6806	34	41	estimated	estimate	VERB
ajssms-6806	34	42	to	to	PART
ajssms-6806	34	43	live	live	VERB
ajssms-6806	34	44	below	below	ADP
ajssms-6806	34	45	the	the	DET
ajssms-6806	34	46	international	international	ADJ
ajssms-6806	34	47	poverty	poverty	NOUN
ajssms-6806	34	48	line	line	NOUN
ajssms-6806	34	49	by	by	ADP
ajssms-6806	34	50	the	the	DET
ajssms-6806	34	51	end	end	NOUN
ajssms-6806	34	52	of	of	ADP
ajssms-6806	34	53	2024	2024	NUM
ajssms-6806	34	54	.	.	PUNCT
ajssms-6806	35	1	the	the	DET
ajssms-6806	35	2	country	country	NOUN
ajssms-6806	35	3	therefore	therefore	ADV
ajssms-6806	35	4	with	with	ADP
ajssms-6806	35	5	this	this	DET
ajssms-6806	35	6	awful	awful	ADJ
ajssms-6806	35	7	distinction	distinction	NOUN
ajssms-6806	35	8	of	of	ADP
ajssms-6806	35	9	being	be	AUX
ajssms-6806	35	10	the	the	DET
ajssms-6806	35	11	world	world	NOUN
ajssms-6806	35	12	capital	capital	NOUN
ajssms-6806	35	13	of	of	ADP
ajssms-6806	35	14	poverty	poverty	NOUN
ajssms-6806	35	15	with	with	ADP
ajssms-6806	35	16	71	71	NUM
ajssms-6806	35	17	million	million	NUM
ajssms-6806	35	18	people	people	NOUN
ajssms-6806	35	19	living	live	VERB
ajssms-6806	35	20	in	in	ADP
ajssms-6806	35	21	extreme	extreme	ADJ
ajssms-6806	35	22	poverty	poverty	NOUN
ajssms-6806	35	23	and	and	CCONJ
ajssms-6806	35	24	a	a	DET
ajssms-6806	35	25	total	total	NOUN
ajssms-6806	35	26	of	of	ADP
ajssms-6806	35	27	133	133	NUM
ajssms-6806	35	28	million	million	NUM
ajssms-6806	35	29	people	people	NOUN
ajssms-6806	35	30	classified	classify	VERB
ajssms-6806	35	31	as	as	ADP
ajssms-6806	35	32	multi	multi	ADJ
ajssms-6806	35	33	-	-	ADJ
ajssms-6806	35	34	dimensionally	dimensionally	ADV
ajssms-6806	35	35	poor	poor	ADJ
ajssms-6806	35	36	according	accord	VERB
ajssms-6806	35	37	to	to	ADP
ajssms-6806	35	38	national	national	ADJ
ajssms-6806	35	39	bureau	bureau	PROPN
ajssms-6806	35	40	of	of	ADP
ajssms-6806	35	41	statistics	statistic	NOUN
ajssms-6806	35	42	data	datum	NOUN
ajssms-6806	35	43	is	be	AUX
ajssms-6806	35	44	ascribed	ascribe	VERB
ajssms-6806	35	45	in	in	ADP
ajssms-6806	35	46	many	many	ADJ
ajssms-6806	35	47	quarters	quarter	NOUN
ajssms-6806	35	48	as	as	ADP
ajssms-6806	35	49	a	a	DET
ajssms-6806	35	50	failing	fail	VERB
ajssms-6806	35	51	state	state	NOUN
ajssms-6806	35	52	.	.	PUNCT
ajssms-6806	36	1	in	in	ADP
ajssms-6806	36	2	spite	spite	NOUN
ajssms-6806	36	3	of	of	ADP
ajssms-6806	36	4	the	the	DET
ajssms-6806	36	5	huge	huge	ADJ
ajssms-6806	36	6	yearly	yearly	ADJ
ajssms-6806	36	7	government	government	NOUN
ajssms-6806	36	8	budget	budget	NOUN
ajssms-6806	36	9	and	and	CCONJ
ajssms-6806	36	10	expenditure	expenditure	NOUN
ajssms-6806	36	11	,	,	PUNCT
ajssms-6806	36	12	the	the	DET
ajssms-6806	36	13	public	public	NOUN
ajssms-6806	36	14	is	be	AUX
ajssms-6806	36	15	very	very	ADV
ajssms-6806	36	16	dissatisfied	dissatisfied	ADJ
ajssms-6806	36	17	as	as	SCONJ
ajssms-6806	36	18	there	there	PRON
ajssms-6806	36	19	are	be	VERB
ajssms-6806	36	20	no	no	DET
ajssms-6806	36	21	significant	significant	ADJ
ajssms-6806	36	22	impacts	impact	NOUN
ajssms-6806	36	23	in	in	ADP
ajssms-6806	36	24	the	the	DET
ajssms-6806	36	25	economy	economy	NOUN
ajssms-6806	36	26	and	and	CCONJ
ajssms-6806	36	27	infrastructural	infrastructural	ADJ
ajssms-6806	36	28	development	development	NOUN
ajssms-6806	36	29	.	.	PUNCT
ajssms-6806	37	1	many	many	ADJ
ajssms-6806	37	2	budget	budget	NOUN
ajssms-6806	37	3	heads	head	NOUN
ajssms-6806	37	4	are	be	AUX
ajssms-6806	37	5	not	not	PART
ajssms-6806	37	6	attended	attend	VERB
ajssms-6806	37	7	to	to	ADP
ajssms-6806	37	8	but	but	CCONJ
ajssms-6806	37	9	still	still	ADV
ajssms-6806	37	10	the	the	DET
ajssms-6806	37	11	yearly	yearly	ADJ
ajssms-6806	37	12	budget	budget	NOUN
ajssms-6806	37	13	estimates	estimate	NOUN
ajssms-6806	37	14	are	be	AUX
ajssms-6806	37	15	exceeded	exceed	VERB
ajssms-6806	37	16	by	by	ADP
ajssms-6806	37	17	the	the	DET
ajssms-6806	37	18	government	government	NOUN
ajssms-6806	37	19	.	.	PUNCT
ajssms-6806	38	1	in	in	ADP
ajssms-6806	38	2	an	an	DET
ajssms-6806	38	3	editorial	editorial	NOUN
ajssms-6806	38	4	“	"	PUNCT
ajssms-6806	38	5	stop	stop	VERB
ajssms-6806	38	6	corruption	corruption	NOUN
ajssms-6806	38	7	:	:	PUNCT
ajssms-6806	38	8	confronting	confront	VERB
ajssms-6806	38	9	the	the	DET
ajssms-6806	38	10	odious	odious	ADJ
ajssms-6806	38	11	bribery	bribery	NOUN
ajssms-6806	38	12	of	of	ADP
ajssms-6806	38	13	nigeria	nigeria	PROPN
ajssms-6806	38	14	’s	’s	PART
ajssms-6806	38	15	public	public	ADJ
ajssms-6806	38	16	officials	official	NOUN
ajssms-6806	38	17	”	"	PUNCT
ajssms-6806	38	18	reported	report	VERB
ajssms-6806	38	19	on	on	ADP
ajssms-6806	38	20	the	the	DET
ajssms-6806	38	21	report	report	NOUN
ajssms-6806	38	22	of	of	ADP
ajssms-6806	38	23	the	the	DET
ajssms-6806	38	24	national	national	PROPN
ajssms-6806	38	25	bureau	bureau	PROPN
ajssms-6806	38	26	of	of	ADP
ajssms-6806	38	27	statistic	statistic	PROPN
ajssms-6806	38	28	(	(	PUNCT
ajssms-6806	38	29	nbs	nbs	PROPN
ajssms-6806	38	30	)	)	PUNCT
ajssms-6806	38	31	in	in	ADP
ajssms-6806	38	32	collaboration	collaboration	NOUN
ajssms-6806	38	33	with	with	ADP
ajssms-6806	38	34	the	the	DET
ajssms-6806	38	35	united	united	PROPN
ajssms-6806	38	36	nations	nations	PROPN
ajssms-6806	38	37	office	office	NOUN
ajssms-6806	38	38	on	on	ADP
ajssms-6806	38	39	drugs	drug	NOUN
ajssms-6806	38	40	and	and	CCONJ
ajssms-6806	38	41	crime	crime	NOUN
ajssms-6806	38	42	(	(	PUNCT
ajssms-6806	38	43	unodc	unodc	ADJ
ajssms-6806	38	44	)	)	PUNCT
ajssms-6806	38	45	on	on	ADP
ajssms-6806	38	46	corruption	corruption	NOUN
ajssms-6806	38	47	in	in	ADP
ajssms-6806	38	48	nigeria	nigeria	PROPN
ajssms-6806	38	49	:	:	PUNCT
ajssms-6806	38	50	patterns	pattern	NOUN
ajssms-6806	38	51	and	and	CCONJ
ajssms-6806	38	52	trends	trend	NOUN
ajssms-6806	38	53	survey	survey	NOUN
ajssms-6806	38	54	that	that	PRON
ajssms-6806	38	55	showed	show	VERB
ajssms-6806	38	56	that	that	SCONJ
ajssms-6806	38	57	a	a	DET
ajssms-6806	38	58	staggering	staggering	ADJ
ajssms-6806	38	59	sum	sum	NOUN
ajssms-6806	38	60	of	of	ADP
ajssms-6806	38	61	=	=	NOUN
ajssms-6806	38	62	n=721	n=721	NOUN
ajssms-6806	38	63	billion	billion	NUM
ajssms-6806	38	64	was	be	AUX
ajssms-6806	38	65	paid	pay	VERB
ajssms-6806	38	66	as	as	ADP
ajssms-6806	38	67	bribes	bribe	NOUN
ajssms-6806	38	68	to	to	ADP
ajssms-6806	38	69	nigerian	nigerian	ADJ
ajssms-6806	38	70	public	public	ADJ
ajssms-6806	38	71	officials	official	NOUN
ajssms-6806	38	72	in	in	ADP
ajssms-6806	38	73	2023	2023	NUM
ajssms-6806	38	74	,	,	PUNCT
ajssms-6806	38	75	(	(	PUNCT
ajssms-6806	38	76	premium	premium	PROPN
ajssms-6806	38	77	times	time	NOUN
ajssms-6806	38	78	,	,	PUNCT
ajssms-6806	38	79	2024	2024	NUM
ajssms-6806	38	80	)	)	PUNCT
ajssms-6806	38	81	.	.	PUNCT
ajssms-6806	39	1	the	the	DET
ajssms-6806	39	2	report	report	NOUN
ajssms-6806	39	3	highlighted	highlight	VERB
ajssms-6806	39	4	bribes	bribe	NOUN
ajssms-6806	39	5	were	be	AUX
ajssms-6806	39	6	reported	report	VERB
ajssms-6806	39	7	as	as	ADP
ajssms-6806	39	8	having	having	AUX
ajssms-6806	39	9	been	be	AUX
ajssms-6806	39	10	paid	pay	VERB
ajssms-6806	39	11	in	in	ADP
ajssms-6806	39	12	offices	office	NOUN
ajssms-6806	39	13	and	and	CCONJ
ajssms-6806	39	14	on	on	ADP
ajssms-6806	39	15	the	the	DET
ajssms-6806	39	16	streets	street	NOUN
ajssms-6806	39	17	especially	especially	ADV
ajssms-6806	39	18	during	during	ADP
ajssms-6806	39	19	procurements	procurement	NOUN
ajssms-6806	39	20	,	,	PUNCT
ajssms-6806	39	21	payroll	payroll	NOUN
ajssms-6806	39	22	preparation	preparation	NOUN
ajssms-6806	39	23	,	,	PUNCT
ajssms-6806	39	24	retirement	retirement	NOUN
ajssms-6806	39	25	documentations	documentation	NOUN
ajssms-6806	39	26	among	among	ADP
ajssms-6806	39	27	others	other	NOUN
ajssms-6806	39	28	.	.	PUNCT
ajssms-6806	40	1	the	the	DET
ajssms-6806	40	2	cancer	cancer	NOUN
ajssms-6806	40	3	is	be	AUX
ajssms-6806	40	4	so	so	ADV
ajssms-6806	40	5	daunting	daunting	ADJ
ajssms-6806	40	6	that	that	SCONJ
ajssms-6806	40	7	the	the	DET
ajssms-6806	40	8	economic	economic	ADJ
ajssms-6806	40	9	and	and	CCONJ
ajssms-6806	40	10	financial	financial	ADJ
ajssms-6806	40	11	crime	crime	NOUN
ajssms-6806	40	12	commission	commission	PROPN
ajssms-6806	40	13	(	(	PUNCT
ajssms-6806	40	14	efcc	efcc	NOUN
ajssms-6806	40	15	)	)	PUNCT
ajssms-6806	40	16	chairman	chairman	NOUN
ajssms-6806	40	17	in	in	ADP
ajssms-6806	40	18	his	his	PRON
ajssms-6806	40	19	interaction	interaction	NOUN
ajssms-6806	40	20	with	with	ADP
ajssms-6806	40	21	officials	official	NOUN
ajssms-6806	40	22	of	of	ADP
ajssms-6806	40	23	revenue	revenue	NOUN
ajssms-6806	40	24	mobilization	mobilization	NOUN
ajssms-6806	40	25	,	,	PUNCT
ajssms-6806	40	26	allocation	allocation	NOUN
ajssms-6806	40	27	and	and	CCONJ
ajssms-6806	40	28	fiscal	fiscal	ADJ
ajssms-6806	40	29	commission	commission	NOUN
ajssms-6806	40	30	(	(	PUNCT
ajssms-6806	40	31	rmafc	rmafc	NOUN
ajssms-6806	40	32	)	)	PUNCT
ajssms-6806	40	33	stated	state	VERB
ajssms-6806	40	34	how	how	SCONJ
ajssms-6806	40	35	unspent	unspent	ADJ
ajssms-6806	40	36	budget	budget	NOUN
ajssms-6806	40	37	allocations	allocation	NOUN
ajssms-6806	40	38	are	be	AUX
ajssms-6806	40	39	moved	move	VERB
ajssms-6806	40	40	to	to	ADP
ajssms-6806	40	41	private	private	ADJ
ajssms-6806	40	42	accounts	account	NOUN
ajssms-6806	40	43	in	in	ADP
ajssms-6806	40	44	commercial	commercial	ADJ
ajssms-6806	40	45	banks	bank	NOUN
ajssms-6806	40	46	before	before	ADP
ajssms-6806	40	47	midnight	midnight	NOUN
ajssms-6806	40	48	at	at	ADP
ajssms-6806	40	49	the	the	DET
ajssms-6806	40	50	end	end	NOUN
ajssms-6806	40	51	of	of	ADP
ajssms-6806	40	52	budget	budget	NOUN
ajssms-6806	40	53	cycle	cycle	NOUN
ajssms-6806	40	54	and	and	CCONJ
ajssms-6806	40	55	yet	yet	ADV
ajssms-6806	40	56	those	those	PRON
ajssms-6806	40	57	involved	involve	VERB
ajssms-6806	40	58	are	be	AUX
ajssms-6806	40	59	rarely	rarely	ADV
ajssms-6806	40	60	brought	bring	VERB
ajssms-6806	40	61	to	to	ADP
ajssms-6806	40	62	book	book	NOUN
ajssms-6806	40	63	,	,	PUNCT
ajssms-6806	40	64	(	(	PUNCT
ajssms-6806	40	65	premium	premium	PROPN
ajssms-6806	40	66	times	time	NOUN
ajssms-6806	40	67	,	,	PUNCT
ajssms-6806	40	68	2024	2024	NUM
ajssms-6806	40	69	)	)	PUNCT
ajssms-6806	40	70	.	.	PUNCT
ajssms-6806	41	1	nigeria	nigeria	PROPN
ajssms-6806	41	2	presently	presently	ADV
ajssms-6806	41	3	ranks	rank	VERB
ajssms-6806	41	4	145	145	NUM
ajssms-6806	41	5	out	out	ADP
ajssms-6806	41	6	of	of	ADP
ajssms-6806	41	7	180	180	NUM
ajssms-6806	41	8	nations	nation	NOUN
ajssms-6806	41	9	in	in	ADP
ajssms-6806	41	10	transparency	transparency	NOUN
ajssms-6806	41	11	international	international	NOUN
ajssms-6806	41	12	’s	’s	X
ajssms-6806	41	13	(	(	PUNCT
ajssms-6806	41	14	ti	ti	NOUN
ajssms-6806	41	15	)	)	PUNCT
ajssms-6806	41	16	corruption	corruption	NOUN
ajssms-6806	41	17	perception	perception	NOUN
ajssms-6806	41	18	index	index	NOUN
ajssms-6806	41	19	.	.	PUNCT
ajssms-6806	42	1	there	there	PRON
ajssms-6806	42	2	is	be	VERB
ajssms-6806	42	3	thus	thus	ADV
ajssms-6806	42	4	the	the	DET
ajssms-6806	42	5	public	public	ADJ
ajssms-6806	42	6	anger	anger	NOUN
ajssms-6806	42	7	of	of	ADP
ajssms-6806	42	8	government	government	NOUN
ajssms-6806	42	9	officials	official	NOUN
ajssms-6806	42	10	carrying	carry	VERB
ajssms-6806	42	11	out	out	ADP
ajssms-6806	42	12	budget	budget	NOUN
ajssms-6806	42	13	padding	padding	NOUN
ajssms-6806	42	14	,	,	PUNCT
ajssms-6806	42	15	inflated	inflated	ADJ
ajssms-6806	42	16	contracts	contract	NOUN
ajssms-6806	42	17	,	,	PUNCT
ajssms-6806	42	18	the	the	DET
ajssms-6806	42	19	release	release	NOUN
ajssms-6806	42	20	of	of	ADP
ajssms-6806	42	21	public	public	ADJ
ajssms-6806	42	22	funds	fund	NOUN
ajssms-6806	42	23	for	for	ADP
ajssms-6806	42	24	unexecuted	unexecuted	ADJ
ajssms-6806	42	25	contracts	contract	NOUN
ajssms-6806	42	26	/	/	SYM
ajssms-6806	42	27	services	service	NOUN
ajssms-6806	42	28	and	and	CCONJ
ajssms-6806	42	29	lack	lack	NOUN
ajssms-6806	42	30	of	of	ADP
ajssms-6806	42	31	value	value	NOUN
ajssms-6806	42	32	for	for	ADP
ajssms-6806	42	33	money	money	NOUN
ajssms-6806	42	34	on	on	ADP
ajssms-6806	42	35	government	government	NOUN
ajssms-6806	42	36	projects	project	NOUN
ajssms-6806	42	37	’	'	PUNCT
ajssms-6806	42	38	executions	execution	NOUN
ajssms-6806	42	39	and	and	CCONJ
ajssms-6806	42	40	fictitious	fictitious	ADJ
ajssms-6806	42	41	payments	payment	NOUN
ajssms-6806	42	42	for	for	ADP
ajssms-6806	42	43	services	service	NOUN
ajssms-6806	42	44	not	not	PART
ajssms-6806	42	45	rendered	render	VERB
ajssms-6806	42	46	.	.	PUNCT
ajssms-6806	43	1	by	by	ADP
ajssms-6806	43	2	section	section	NOUN
ajssms-6806	43	3	85(5	85(5	NUM
ajssms-6806	43	4	)	)	PUNCT
ajssms-6806	43	5	of	of	ADP
ajssms-6806	43	6	the	the	DET
ajssms-6806	43	7	1999	1999	NUM
ajssms-6806	43	8	constitution	constitution	NOUN
ajssms-6806	43	9	as	as	SCONJ
ajssms-6806	43	10	amended	amend	VERB
ajssms-6806	43	11	,	,	PUNCT
ajssms-6806	43	12	the	the	DET
ajssms-6806	43	13	auditor	auditor	NOUN
ajssms-6806	43	14	general	general	NOUN
ajssms-6806	43	15	is	be	AUX
ajssms-6806	43	16	empowered	empower	VERB
ajssms-6806	43	17	power	power	NOUN
ajssms-6806	43	18	to	to	PART
ajssms-6806	43	19	conduct	conduct	VERB
ajssms-6806	43	20	periodic	periodic	ADJ
ajssms-6806	43	21	checks	check	NOUN
ajssms-6806	43	22	of	of	ADP
ajssms-6806	43	23	all	all	DET
ajssms-6806	43	24	government	government	NOUN
ajssms-6806	43	25	statutory	statutory	ADJ
ajssms-6806	43	26	corporations	corporation	NOUN
ajssms-6806	43	27	,	,	PUNCT
ajssms-6806	43	28	authorities	authority	NOUN
ajssms-6806	43	29	,	,	PUNCT
ajssms-6806	43	30	agencies	agency	NOUN
ajssms-6806	43	31	including	include	VERB
ajssms-6806	43	32	all	all	DET
ajssms-6806	43	33	persons	person	NOUN
ajssms-6806	43	34	and	and	CCONJ
ajssms-6806	43	35	bodies	body	NOUN
ajssms-6806	43	36	established	establish	VERB
ajssms-6806	43	37	by	by	ADP
ajssms-6806	43	38	an	an	DET
ajssms-6806	43	39	act	act	NOUN
ajssms-6806	43	40	of	of	ADP
ajssms-6806	43	41	the	the	DET
ajssms-6806	43	42	national	national	ADJ
ajssms-6806	43	43	assembly	assembly	NOUN
ajssms-6806	43	44	.	.	PUNCT
ajssms-6806	44	1	section	section	NOUN
ajssms-6806	44	2	85(6	85(6	NUM
ajssms-6806	44	3	)	)	PUNCT
ajssms-6806	44	4	stated	state	VERB
ajssms-6806	44	5	the	the	DET
ajssms-6806	44	6	auditor	auditor	NOUN
ajssms-6806	44	7	general	general	NOUN
ajssms-6806	44	8	in	in	ADP
ajssms-6806	44	9	the	the	DET
ajssms-6806	44	10	course	course	NOUN
ajssms-6806	44	11	of	of	ADP
ajssms-6806	44	12	this	this	DET
ajssms-6806	44	13	function	function	NOUN
ajssms-6806	44	14	shall	shall	AUX
ajssms-6806	44	15	not	not	PART
ajssms-6806	44	16	be	be	AUX
ajssms-6806	44	17	subject	subject	ADJ
ajssms-6806	44	18	to	to	ADP
ajssms-6806	44	19	the	the	DET
ajssms-6806	44	20	directive	directive	NOUN
ajssms-6806	44	21	or	or	CCONJ
ajssms-6806	44	22	control	control	NOUN
ajssms-6806	44	23	of	of	ADP
ajssms-6806	44	24	any	any	DET
ajssms-6806	44	25	other	other	ADJ
ajssms-6806	44	26	authority	authority	NOUN
ajssms-6806	44	27	or	or	CCONJ
ajssms-6806	44	28	person	person	NOUN
ajssms-6806	44	29	.	.	PUNCT
ajssms-6806	45	1	however	however	ADV
ajssms-6806	45	2	,	,	PUNCT
ajssms-6806	45	3	control	control	NOUN
ajssms-6806	45	4	or	or	CCONJ
ajssms-6806	45	5	directive	directive	NOUN
ajssms-6806	45	6	from	from	ADP
ajssms-6806	45	7	any	any	DET
ajssms-6806	45	8	other	other	ADJ
ajssms-6806	45	9	authority	authority	NOUN
ajssms-6806	45	10	or	or	CCONJ
ajssms-6806	45	11	person	person	NOUN
ajssms-6806	45	12	may	may	AUX
ajssms-6806	45	13	be	be	AUX
ajssms-6806	45	14	direct	direct	ADJ
ajssms-6806	45	15	or	or	CCONJ
ajssms-6806	45	16	indirect	indirect	ADJ
ajssms-6806	45	17	on	on	ADP
ajssms-6806	45	18	the	the	DET
ajssms-6806	45	19	activities	activity	NOUN
ajssms-6806	45	20	and	and	CCONJ
ajssms-6806	45	21	person(s	person(s	NOUN
ajssms-6806	45	22	)	)	PUNCT
ajssms-6806	45	23	carrying	carry	VERB
ajssms-6806	45	24	out	out	ADP
ajssms-6806	45	25	the	the	DET
ajssms-6806	45	26	function	function	NOUN
ajssms-6806	45	27	of	of	ADP
ajssms-6806	45	28	the	the	DET
ajssms-6806	45	29	auditor	auditor	NOUN
ajssms-6806	45	30	general	general	NOUN
ajssms-6806	45	31	.	.	PUNCT
ajssms-6806	46	1	therefore	therefore	ADV
ajssms-6806	46	2	,	,	PUNCT
ajssms-6806	46	3	internal	internal	ADJ
ajssms-6806	46	4	audit	audit	NOUN
ajssms-6806	46	5	which	which	PRON
ajssms-6806	46	6	is	be	AUX
ajssms-6806	46	7	a	a	DET
ajssms-6806	46	8	unit	unit	NOUN
ajssms-6806	46	9	of	of	ADP
ajssms-6806	46	10	the	the	DET
ajssms-6806	46	11	auditor	auditor	NOUN
ajssms-6806	46	12	general	general	ADJ
ajssms-6806	46	13	responsibilities	responsibility	NOUN
ajssms-6806	46	14	and	and	CCONJ
ajssms-6806	46	15	as	as	ADP
ajssms-6806	46	16	one	one	NUM
ajssms-6806	46	17	of	of	ADP
ajssms-6806	46	18	the	the	DET
ajssms-6806	46	19	gatekeepers	gatekeeper	NOUN
ajssms-6806	46	20	by	by	ADP
ajssms-6806	46	21	public	public	ADJ
ajssms-6806	46	22	sector	sector	NOUN
ajssms-6806	46	23	financial	financial	ADJ
ajssms-6806	46	24	regulations	regulation	NOUN
ajssms-6806	46	25	should	should	AUX
ajssms-6806	46	26	be	be	AUX
ajssms-6806	46	27	saddled	saddle	VERB
ajssms-6806	46	28	with	with	ADP
ajssms-6806	46	29	the	the	DET
ajssms-6806	46	30	responsibility	responsibility	NOUN
ajssms-6806	46	31	to	to	PART
ajssms-6806	46	32	ensure	ensure	VERB
ajssms-6806	46	33	every	every	DET
ajssms-6806	46	34	revenue	revenue	NOUN
ajssms-6806	46	35	and	and	CCONJ
ajssms-6806	46	36	expenditure	expenditure	NOUN
ajssms-6806	46	37	transaction	transaction	NOUN
ajssms-6806	46	38	in	in	ADP
ajssms-6806	46	39	government	government	NOUN
ajssms-6806	46	40	mdas	mda	NOUN
ajssms-6806	46	41	conform	conform	VERB
ajssms-6806	46	42	to	to	ADP
ajssms-6806	46	43	the	the	DET
ajssms-6806	46	44	laid	lay	VERB
ajssms-6806	46	45	down	down	ADP
ajssms-6806	46	46	rules	rule	NOUN
ajssms-6806	46	47	as	as	SCONJ
ajssms-6806	46	48	enshrined	enshrine	VERB
ajssms-6806	46	49	in	in	ADP
ajssms-6806	46	50	the	the	DET
ajssms-6806	46	51	public	public	ADJ
ajssms-6806	46	52	procurement	procurement	PROPN
ajssms-6806	46	53	act	act	PROPN
ajssms-6806	46	54	,	,	PUNCT
ajssms-6806	46	55	the	the	DET
ajssms-6806	46	56	financial	financial	ADJ
ajssms-6806	46	57	regulations	regulation	NOUN
ajssms-6806	46	58	act	act	VERB
ajssms-6806	46	59	and	and	CCONJ
ajssms-6806	46	60	the	the	DET
ajssms-6806	46	61	audit	audit	NOUN
ajssms-6806	46	62	act	act	PROPN
ajssms-6806	46	63	.	.	PUNCT
ajssms-6806	47	1	the	the	DET
ajssms-6806	47	2	internal	internal	ADJ
ajssms-6806	47	3	audit	audit	NOUN
ajssms-6806	47	4	should	should	AUX
ajssms-6806	47	5	play	play	VERB
ajssms-6806	47	6	a	a	DET
ajssms-6806	47	7	crucial	crucial	ADJ
ajssms-6806	47	8	role	role	NOUN
ajssms-6806	47	9	in	in	ADP
ajssms-6806	47	10	mitigating	mitigate	VERB
ajssms-6806	47	11	the	the	DET
ajssms-6806	47	12	risks	risk	NOUN
ajssms-6806	47	13	associated	associate	VERB
ajssms-6806	47	14	with	with	ADP
ajssms-6806	47	15	an	an	DET
ajssms-6806	47	16	echo	echo	NOUN
ajssms-6806	47	17	chamber	chamber	NOUN
ajssms-6806	47	18	effect	effect	NOUN
ajssms-6806	47	19	at	at	ADP
ajssms-6806	47	20	the	the	DET
ajssms-6806	47	21	executive	executive	ADJ
ajssms-6806	47	22	level	level	NOUN
ajssms-6806	47	23	.	.	PUNCT
ajssms-6806	48	1	as	as	ADP
ajssms-6806	48	2	an	an	DET
ajssms-6806	48	3	objective	objective	ADJ
ajssms-6806	48	4	or	or	CCONJ
ajssms-6806	48	5	independent	independent	ADJ
ajssms-6806	48	6	unit	unit	NOUN
ajssms-6806	48	7	in	in	ADP
ajssms-6806	48	8	function	function	NOUN
ajssms-6806	48	9	,	,	PUNCT
ajssms-6806	48	10	internal	internal	ADJ
ajssms-6806	48	11	audit	audit	NOUN
ajssms-6806	48	12	should	should	AUX
ajssms-6806	48	13	evaluate	evaluate	VERB
ajssms-6806	48	14	and	and	CCONJ
ajssms-6806	48	15	provide	provide	VERB
ajssms-6806	48	16	assurances	assurance	NOUN
ajssms-6806	48	17	on	on	ADP
ajssms-6806	48	18	the	the	DET
ajssms-6806	48	19	adequacy	adequacy	NOUN
ajssms-6806	48	20	and	and	CCONJ
ajssms-6806	48	21	effectiveness	effectiveness	NOUN
ajssms-6806	48	22	of	of	ADP
ajssms-6806	48	23	governance	governance	NOUN
ajssms-6806	48	24	,	,	PUNCT
ajssms-6806	48	25	risk	risk	NOUN
ajssms-6806	48	26	management	management	NOUN
ajssms-6806	48	27	and	and	CCONJ
ajssms-6806	48	28	control	control	NOUN
ajssms-6806	48	29	processes	process	NOUN
ajssms-6806	48	30	.	.	PUNCT
ajssms-6806	49	1	the	the	DET
ajssms-6806	49	2	unit	unit	NOUN
ajssms-6806	49	3	should	should	AUX
ajssms-6806	49	4	facilitate	facilitate	VERB
ajssms-6806	49	5	transparency	transparency	NOUN
ajssms-6806	49	6	,	,	PUNCT
ajssms-6806	49	7	accountability	accountability	NOUN
ajssms-6806	49	8	,	,	PUNCT
ajssms-6806	49	9	challenging	challenge	VERB
ajssms-6806	49	10	the	the	DET
ajssms-6806	49	11	status	status	NOUN
ajssms-6806	49	12	quo	quo	NOUN
ajssms-6806	49	13	and	and	CCONJ
ajssms-6806	49	14	encouraging	encourage	VERB
ajssms-6806	49	15	a	a	DET
ajssms-6806	49	16	culture	culture	NOUN
ajssms-6806	49	17	of	of	ADP
ajssms-6806	49	18	honest	honest	ADJ
ajssms-6806	49	19	feedback	feedback	NOUN
ajssms-6806	49	20	and	and	CCONJ
ajssms-6806	49	21	continuous	continuous	ADJ
ajssms-6806	49	22	improvement	improvement	NOUN
ajssms-6806	49	23	.	.	PUNCT
ajssms-6806	50	1	its	its	PRON
ajssms-6806	50	2	work	work	NOUN
ajssms-6806	50	3	is	be	AUX
ajssms-6806	50	4	essentially	essentially	ADV
ajssms-6806	50	5	in	in	ADP
ajssms-6806	50	6	bridging	bridge	VERB
ajssms-6806	50	7	the	the	DET
ajssms-6806	50	8	gaps	gap	NOUN
ajssms-6806	50	9	and	and	CCONJ
ajssms-6806	50	10	helping	help	VERB
ajssms-6806	50	11	to	to	PART
ajssms-6806	50	12	prevent	prevent	VERB
ajssms-6806	50	13	the	the	DET
ajssms-6806	50	14	adverse	adverse	ADJ
ajssms-6806	50	15	effects	effect	NOUN
ajssms-6806	50	16	of	of	ADP
ajssms-6806	50	17	sycophancy	sycophancy	NOUN
ajssms-6806	50	18	and	and	CCONJ
ajssms-6806	50	19	personal	personal	ADJ
ajssms-6806	50	20	gains	gain	NOUN
ajssms-6806	50	21	.	.	PUNCT
ajssms-6806	51	1	therefore	therefore	ADV
ajssms-6806	51	2	,	,	PUNCT
ajssms-6806	51	3	internal	internal	ADJ
ajssms-6806	51	4	auditors	auditor	NOUN
ajssms-6806	51	5	as	as	SCONJ
ajssms-6806	51	6	gate	gate	NOUN
ajssms-6806	51	7	keepers	keeper	NOUN
ajssms-6806	51	8	are	be	AUX
ajssms-6806	51	9	presumed	presume	VERB
ajssms-6806	51	10	to	to	PART
ajssms-6806	51	11	fail	fail	VERB
ajssms-6806	51	12	when	when	SCONJ
ajssms-6806	51	13	they	they	PRON
ajssms-6806	51	14	verify	verify	VERB
ajssms-6806	51	15	or	or	CCONJ
ajssms-6806	51	16	issue	issue	VERB
ajssms-6806	51	17	statements	statement	NOUN
ajssms-6806	51	18	that	that	SCONJ
ajssms-6806	51	19	they	they	PRON
ajssms-6806	51	20	know	know	VERB
ajssms-6806	51	21	or	or	CCONJ
ajssms-6806	51	22	through	through	ADP
ajssms-6806	51	23	reasonable	reasonable	ADJ
ajssms-6806	51	24	effort	effort	NOUN
ajssms-6806	51	25	should	should	AUX
ajssms-6806	51	26	know	know	VERB
ajssms-6806	51	27	is	be	AUX
ajssms-6806	51	28	false	false	ADJ
ajssms-6806	51	29	or	or	CCONJ
ajssms-6806	51	30	misleading	misleading	ADJ
ajssms-6806	51	31	.	.	PUNCT
ajssms-6806	52	1	when	when	SCONJ
ajssms-6806	52	2	a	a	DET
ajssms-6806	52	3	leader	leader	NOUN
ajssms-6806	52	4	or	or	CCONJ
ajssms-6806	52	5	a	a	DET
ajssms-6806	52	6	leadership	leadership	NOUN
ajssms-6806	52	7	team	team	NOUN
ajssms-6806	52	8	is	be	AUX
ajssms-6806	52	9	surrounded	surround	VERB
ajssms-6806	52	10	with	with	ADP
ajssms-6806	52	11	sycophants	sycophant	NOUN
ajssms-6806	52	12	,	,	PUNCT
ajssms-6806	52	13	an	an	DET
ajssms-6806	52	14	echo	echo	NOUN
ajssms-6806	52	15	chamber	chamber	NOUN
ajssms-6806	52	16	effect	effect	NOUN
ajssms-6806	52	17	is	be	AUX
ajssms-6806	52	18	created	create	VERB
ajssms-6806	52	19	as	as	SCONJ
ajssms-6806	52	20	only	only	ADJ
ajssms-6806	52	21	agreeable	agreeable	ADJ
ajssms-6806	52	22	opinions	opinion	NOUN
ajssms-6806	52	23	and	and	CCONJ
ajssms-6806	52	24	feedbacks	feedback	NOUN
ajssms-6806	52	25	are	be	AUX
ajssms-6806	52	26	voiced	voice	VERB
ajssms-6806	52	27	.	.	PUNCT
ajssms-6806	53	1	this	this	DET
ajssms-6806	53	2	kind	kind	NOUN
ajssms-6806	53	3	of	of	ADP
ajssms-6806	53	4	environment	environment	NOUN
ajssms-6806	53	5	limits	limit	VERB
ajssms-6806	53	6	the	the	DET
ajssms-6806	53	7	diversity	diversity	NOUN
ajssms-6806	53	8	of	of	ADP
ajssms-6806	53	9	thoughts	thought	NOUN
ajssms-6806	53	10	as	as	SCONJ
ajssms-6806	53	11	dissenting	dissent	VERB
ajssms-6806	53	12	viewpoints	viewpoint	NOUN
ajssms-6806	53	13	are	be	AUX
ajssms-6806	53	14	discouraged	discouraged	ADJ
ajssms-6806	53	15	or	or	CCONJ
ajssms-6806	53	16	out	out	ADV
ajssms-6806	53	17	rightly	rightly	ADV
ajssms-6806	53	18	dismissed	dismiss	VERB
ajssms-6806	53	19	.	.	PUNCT
ajssms-6806	54	1	this	this	DET
ajssms-6806	54	2	scenario	scenario	NOUN
ajssms-6806	54	3	leads	lead	VERB
ajssms-6806	54	4	to	to	ADP
ajssms-6806	54	5	a	a	DET
ajssms-6806	54	6	distorted	distorted	ADJ
ajssms-6806	54	7	or	or	CCONJ
ajssms-6806	54	8	inaccurate	inaccurate	ADJ
ajssms-6806	54	9	view	view	NOUN
ajssms-6806	54	10	of	of	ADP
ajssms-6806	54	11	an	an	DET
ajssms-6806	54	12	mda	mda	PROPN
ajssms-6806	54	13	or	or	CCONJ
ajssms-6806	54	14	entity	entity	NOUN
ajssms-6806	54	15	’s	’s	PART
ajssms-6806	54	16	operations	operation	NOUN
ajssms-6806	54	17	as	as	SCONJ
ajssms-6806	54	18	the	the	DET
ajssms-6806	54	19	information	information	NOUN
ajssms-6806	54	20	reaching	reach	VERB
ajssms-6806	54	21	the	the	DET
ajssms-6806	54	22	head	head	NOUN
ajssms-6806	54	23	or	or	CCONJ
ajssms-6806	54	24	leadership	leadership	NOUN
ajssms-6806	54	25	is	be	AUX
ajssms-6806	54	26	overly	overly	ADV
ajssms-6806	54	27	optimistic	optimistic	ADJ
ajssms-6806	54	28	or	or	CCONJ
ajssms-6806	54	29	skewed	skewed	ADJ
ajssms-6806	54	30	.	.	PUNCT
ajssms-6806	55	1	it	it	PRON
ajssms-6806	55	2	breeds	breed	VERB
ajssms-6806	55	3	a	a	DET
ajssms-6806	55	4	culture	culture	NOUN
ajssms-6806	55	5	of	of	ADP
ajssms-6806	55	6	conformity	conformity	NOUN
ajssms-6806	55	7	i.e	i.e	PRON
ajssms-6806	55	8	the	the	DET
ajssms-6806	55	9	“	"	PUNCT
ajssms-6806	55	10	is	be	AUX
ajssms-6806	55	11	normal	normal	ADJ
ajssms-6806	55	12	”	"	PUNCT
ajssms-6806	55	13	syndrome	syndrome	NOUN
ajssms-6806	55	14	mentality	mentality	NOUN
ajssms-6806	55	15	.	.	PUNCT
ajssms-6806	56	1	in	in	ADP
ajssms-6806	56	2	such	such	ADJ
ajssms-6806	56	3	situation	situation	NOUN
ajssms-6806	56	4	,	,	PUNCT
ajssms-6806	56	5	integrity	integrity	NOUN
ajssms-6806	56	6	and	and	CCONJ
ajssms-6806	56	7	transparency	transparency	NOUN
ajssms-6806	56	8	is	be	AUX
ajssms-6806	56	9	limited	limit	VERB
ajssms-6806	56	10	because	because	SCONJ
ajssms-6806	56	11	employees	employee	NOUN
ajssms-6806	56	12	are	be	AUX
ajssms-6806	56	13	incentivized	incentivize	VERB
ajssms-6806	56	14	to	to	PART
ajssms-6806	56	15	agree	agree	VERB
ajssms-6806	56	16	with	with	ADP
ajssms-6806	56	17	the	the	DET
ajssms-6806	56	18	status	status	NOUN
ajssms-6806	56	19	quo	quo	NOUN
ajssms-6806	56	20	rather	rather	ADV
ajssms-6806	56	21	than	than	ADP
ajssms-6806	56	22	propose	propose	VERB
ajssms-6806	56	23	novel	novel	ADJ
ajssms-6806	56	24	solutions	solution	NOUN
ajssms-6806	56	25	.	.	PUNCT
ajssms-6806	57	1	this	this	PRON
ajssms-6806	57	2	is	be	AUX
ajssms-6806	57	3	the	the	DET
ajssms-6806	57	4	situation	situation	NOUN
ajssms-6806	57	5	in	in	ADP
ajssms-6806	57	6	nigeria	nigeria	PRON
ajssms-6806	57	7	where	where	SCONJ
ajssms-6806	57	8	government	government	NOUN
ajssms-6806	57	9	leadership	leadership	NOUN
ajssms-6806	57	10	is	be	AUX
ajssms-6806	57	11	surrounded	surround	VERB
ajssms-6806	57	12	by	by	ADP
ajssms-6806	57	13	“	"	PUNCT
ajssms-6806	57	14	yes	yes	INTJ
ajssms-6806	57	15	”	"	PUNCT
ajssms-6806	57	16	people	people	NOUN
ajssms-6806	57	17	and	and	CCONJ
ajssms-6806	57	18	thus	thus	ADV
ajssms-6806	57	19	is	be	AUX
ajssms-6806	57	20	challenged	challenge	VERB
ajssms-6806	57	21	by	by	ADP
ajssms-6806	57	22	the	the	DET
ajssms-6806	57	23	echo	echo	PROPN
ajssms-6806	57	24	chamber	chamber	NOUN
ajssms-6806	57	25	effect	effect	NOUN
ajssms-6806	57	26	and	and	CCONJ
ajssms-6806	57	27	thus	thus	ADV
ajssms-6806	57	28	risks	risk	NOUN
ajssms-6806	57	29	becoming	becoming	AUX
ajssms-6806	57	30	insulated	insulate	VERB
ajssms-6806	57	31	from	from	ADP
ajssms-6806	57	32	the	the	DET
ajssms-6806	57	33	operational	operational	ADJ
ajssms-6806	57	34	realities	reality	NOUN
ajssms-6806	57	35	and	and	CCONJ
ajssms-6806	57	36	challenges	challenge	NOUN
ajssms-6806	57	37	that	that	PRON
ajssms-6806	57	38	the	the	DET
ajssms-6806	57	39	government	government	NOUN
ajssms-6806	57	40	and	and	CCONJ
ajssms-6806	57	41	the	the	DET
ajssms-6806	57	42	general	general	ADJ
ajssms-6806	57	43	public	public	ADJ
ajssms-6806	57	44	faces	face	VERB
ajssms-6806	57	45	.	.	PUNCT
ajssms-6806	58	1	the	the	DET
ajssms-6806	58	2	consequence	consequence	NOUN
ajssms-6806	58	3	of	of	ADP
ajssms-6806	58	4	this	this	DET
ajssms-6806	58	5	sycophantic	sycophantic	ADJ
ajssms-6806	58	6	behavior	behavior	NOUN
ajssms-6806	58	7	is	be	AUX
ajssms-6806	58	8	the	the	DET
ajssms-6806	58	9	moral	moral	ADJ
ajssms-6806	58	10	and	and	CCONJ
ajssms-6806	58	11	motivation	motivation	NOUN
ajssms-6806	58	12	of	of	ADP
ajssms-6806	58	13	employees	employee	NOUN
ajssms-6806	58	14	who	who	PRON
ajssms-6806	58	15	value	value	VERB
ajssms-6806	58	16	transparency	transparency	NOUN
ajssms-6806	58	17	and	and	CCONJ
ajssms-6806	58	18	meritocracy	meritocracy	NOUN
ajssms-6806	58	19	plummet	plummet	VERB
ajssms-6806	58	20	as	as	SCONJ
ajssms-6806	58	21	they	they	PRON
ajssms-6806	58	22	witness	witness	VERB
ajssms-6806	58	23	the	the	DET
ajssms-6806	58	24	success	success	NOUN
ajssms-6806	58	25	of	of	ADP
ajssms-6806	58	26	those	those	PRON
ajssms-6806	58	27	who	who	PRON
ajssms-6806	58	28	engage	engage	VERB
ajssms-6806	58	29	in	in	ADP
ajssms-6806	58	30	the	the	DET
ajssms-6806	58	31	sycophantic	sycophantic	ADJ
ajssms-6806	58	32	behaviors	behavior	NOUN
ajssms-6806	58	33	and	and	CCONJ
ajssms-6806	58	34	sharp	sharp	ADJ
ajssms-6806	58	35	practices	practice	NOUN
ajssms-6806	58	36	.	.	PUNCT
ajssms-6806	59	1	the	the	DET
ajssms-6806	59	2	question	question	NOUN
ajssms-6806	59	3	therefore	therefore	ADV
ajssms-6806	59	4	is	be	AUX
ajssms-6806	59	5	does	do	VERB
ajssms-6806	59	6	auditors	auditor	NOUN
ajssms-6806	59	7	general	general	ADJ
ajssms-6806	59	8	’s	’s	PART
ajssms-6806	59	9	offices	office	NOUN
ajssms-6806	59	10	and	and	CCONJ
ajssms-6806	59	11	internal	internal	ADJ
ajssms-6806	59	12	audit	audit	NOUN
ajssms-6806	59	13	units	unit	NOUN
ajssms-6806	59	14	play	play	VERB
ajssms-6806	59	15	a	a	DET
ajssms-6806	59	16	key	key	ADJ
ajssms-6806	59	17	role	role	NOUN
ajssms-6806	59	18	as	as	ADP
ajssms-6806	59	19	gatekeepers	gatekeeper	NOUN
ajssms-6806	59	20	against	against	ADP
ajssms-6806	59	21	these	these	DET
ajssms-6806	59	22	distortions	distortion	NOUN
ajssms-6806	59	23	by	by	ADP
ajssms-6806	59	24	these	these	DET
ajssms-6806	59	25	sycophants	sycophant	NOUN
ajssms-6806	59	26	and	and	CCONJ
ajssms-6806	59	27	breaches	breach	NOUN
ajssms-6806	59	28	in	in	ADP
ajssms-6806	59	29	controls	control	NOUN
ajssms-6806	59	30	in	in	ADP
ajssms-6806	59	31	the	the	DET
ajssms-6806	59	32	public	public	ADJ
ajssms-6806	59	33	sector	sector	NOUN
ajssms-6806	59	34	system	system	NOUN
ajssms-6806	59	35	?	?	PUNCT
ajssms-6806	60	1	is	be	AUX
ajssms-6806	60	2	internal	internal	ADJ
ajssms-6806	60	3	audit	audit	NOUN
ajssms-6806	60	4	laws	law	NOUN
ajssms-6806	60	5	in	in	ADP
ajssms-6806	60	6	operation	operation	NOUN
ajssms-6806	60	7	effective	effective	ADJ
ajssms-6806	60	8	in	in	ADP
ajssms-6806	60	9	ensuring	ensure	VERB
ajssms-6806	60	10	operational	operational	ADJ
ajssms-6806	60	11	compliance	compliance	NOUN
ajssms-6806	60	12	in	in	ADP
ajssms-6806	60	13	the	the	DET
ajssms-6806	60	14	public	public	ADJ
ajssms-6806	60	15	service	service	NOUN
ajssms-6806	60	16	?	?	PUNCT
ajssms-6806	61	1	is	be	AUX
ajssms-6806	61	2	the	the	DET
ajssms-6806	61	3	public	public	ADJ
ajssms-6806	61	4	outcry	outcry	NOUN
ajssms-6806	61	5	of	of	ADP
ajssms-6806	61	6	the	the	DET
ajssms-6806	61	7	corruption	corruption	NOUN
ajssms-6806	61	8	in	in	ADP
ajssms-6806	61	9	the	the	DET
ajssms-6806	61	10	management	management	NOUN
ajssms-6806	61	11	of	of	ADP
ajssms-6806	61	12	public	public	ADJ
ajssms-6806	61	13	sector	sector	NOUN
ajssms-6806	61	14	finances	finance	VERB
ajssms-6806	61	15	the	the	DET
ajssms-6806	61	16	inefficiency	inefficiency	NOUN
ajssms-6806	61	17	and	and	CCONJ
ajssms-6806	61	18	ineffectiveness	ineffectiveness	NOUN
ajssms-6806	61	19	of	of	ADP
ajssms-6806	61	20	the	the	DET
ajssms-6806	61	21	auditors	auditor	NOUN
ajssms-6806	61	22	-	-	PUNCT
ajssms-6806	61	23	general	general	ADJ
ajssms-6806	61	24	offices	office	NOUN
ajssms-6806	61	25	and	and	CCONJ
ajssms-6806	61	26	internal	internal	ADJ
ajssms-6806	61	27	audit	audit	NOUN
ajssms-6806	61	28	offices	office	NOUN
ajssms-6806	61	29	?	?	PUNCT
ajssms-6806	62	1	the	the	DET
ajssms-6806	62	2	independence	independence	NOUN
ajssms-6806	62	3	of	of	ADP
ajssms-6806	62	4	the	the	DET
ajssms-6806	62	5	offices	office	NOUN
ajssms-6806	62	6	of	of	ADP
ajssms-6806	62	7	the	the	DET
ajssms-6806	62	8	auditor	auditor	NOUN
ajssms-6806	62	9	-	-	PUNCT
ajssms-6806	62	10	general	general	NOUN
ajssms-6806	62	11	of	of	ADP
ajssms-6806	62	12	the	the	DET
ajssms-6806	62	13	federation	federation	NOUN
ajssms-6806	62	14	and	and	CCONJ
ajssms-6806	62	15	the	the	DET
ajssms-6806	62	16	states	state	NOUN
ajssms-6806	62	17	auditors	auditor	NOUN
ajssms-6806	62	18	-	-	PUNCT
ajssms-6806	62	19	general	general	ADJ
ajssms-6806	62	20	has	have	AUX
ajssms-6806	62	21	been	be	AUX
ajssms-6806	62	22	a	a	DET
ajssms-6806	62	23	subject	subject	NOUN
ajssms-6806	62	24	of	of	ADP
ajssms-6806	62	25	concern	concern	NOUN
ajssms-6806	62	26	.	.	PUNCT
ajssms-6806	63	1	the	the	DET
ajssms-6806	63	2	assurances	assurance	NOUN
ajssms-6806	63	3	offered	offer	VERB
ajssms-6806	63	4	the	the	DET
ajssms-6806	63	5	auditors	auditor	NOUN
ajssms-6806	63	6	-	-	PUNCT
ajssms-6806	63	7	general	general	ADJ
ajssms-6806	63	8	by	by	ADP
ajssms-6806	63	9	the	the	DET
ajssms-6806	63	10	constitution	constitution	NOUN
ajssms-6806	63	11	only	only	ADV
ajssms-6806	63	12	guaranteed	guarantee	VERB
ajssms-6806	63	13	their	their	PRON
ajssms-6806	63	14	asian	asian	ADJ
ajssms-6806	63	15	journal	journal	NOUN
ajssms-6806	63	16	of	of	ADP
ajssms-6806	63	17	social	social	ADJ
ajssms-6806	63	18	sciences	sciences	PROPN
ajssms-6806	63	19	and	and	CCONJ
ajssms-6806	63	20	management	management	NOUN
ajssms-6806	63	21	studies	study	NOUN
ajssms-6806	63	22	,	,	PUNCT
ajssms-6806	63	23	2025	2025	NUM
ajssms-6806	63	24	,	,	PUNCT
ajssms-6806	63	25	12(1	12(1	NUM
ajssms-6806	63	26	):	):	PUNCT
ajssms-6806	63	27	20	20	NUM
ajssms-6806	63	28	-	-	SYM
ajssms-6806	63	29	27	27	NUM
ajssms-6806	63	30	22	22	NUM
ajssms-6806	63	31	©	©	ADP
ajssms-6806	63	32	2024	2024	NUM
ajssms-6806	63	33	by	by	ADP
ajssms-6806	63	34	the	the	DET
ajssms-6806	63	35	authors	author	NOUN
ajssms-6806	63	36	;	;	PUNCT
ajssms-6806	63	37	licensee	licensee	PROPN
ajssms-6806	63	38	asian	asian	ADJ
ajssms-6806	63	39	online	online	PROPN
ajssms-6806	63	40	journal	journal	PROPN
ajssms-6806	63	41	publishing	publishing	NOUN
ajssms-6806	63	42	group	group	NOUN
ajssms-6806	63	43	persons	person	NOUN
ajssms-6806	63	44	,	,	PUNCT
ajssms-6806	63	45	but	but	CCONJ
ajssms-6806	63	46	independence	independence	NOUN
ajssms-6806	63	47	of	of	ADP
ajssms-6806	63	48	their	their	PRON
ajssms-6806	63	49	offices	office	NOUN
ajssms-6806	63	50	as	as	SCONJ
ajssms-6806	63	51	entities	entity	NOUN
ajssms-6806	63	52	comprising	comprise	VERB
ajssms-6806	63	53	other	other	ADJ
ajssms-6806	63	54	individuals	individual	NOUN
ajssms-6806	63	55	can	can	AUX
ajssms-6806	63	56	not	not	PART
ajssms-6806	63	57	ipso	ipso	VERB
ajssms-6806	63	58	facto	facto	X
ajssms-6806	63	59	be	be	AUX
ajssms-6806	63	60	said	say	VERB
ajssms-6806	63	61	to	to	PART
ajssms-6806	63	62	have	have	AUX
ajssms-6806	63	63	been	be	AUX
ajssms-6806	63	64	secured	secure	VERB
ajssms-6806	63	65	by	by	ADP
ajssms-6806	63	66	the	the	DET
ajssms-6806	63	67	law	law	NOUN
ajssms-6806	63	68	.	.	PUNCT
ajssms-6806	64	1	this	this	PRON
ajssms-6806	64	2	is	be	AUX
ajssms-6806	64	3	premised	premise	VERB
ajssms-6806	64	4	on	on	ADP
ajssms-6806	64	5	the	the	DET
ajssms-6806	64	6	fact	fact	NOUN
ajssms-6806	64	7	that	that	SCONJ
ajssms-6806	64	8	the	the	DET
ajssms-6806	64	9	auditors	auditor	NOUN
ajssms-6806	64	10	-	-	PUNCT
ajssms-6806	64	11	general	general	ADJ
ajssms-6806	64	12	do	do	AUX
ajssms-6806	64	13	not	not	PART
ajssms-6806	64	14	personally	personally	ADV
ajssms-6806	64	15	carry	carry	VERB
ajssms-6806	64	16	out	out	ADP
ajssms-6806	64	17	the	the	DET
ajssms-6806	64	18	auditing	auditing	NOUN
ajssms-6806	64	19	and	and	CCONJ
ajssms-6806	64	20	investigation	investigation	NOUN
ajssms-6806	64	21	of	of	ADP
ajssms-6806	64	22	the	the	DET
ajssms-6806	64	23	accounts	account	NOUN
ajssms-6806	64	24	and	and	CCONJ
ajssms-6806	64	25	processes	process	NOUN
ajssms-6806	64	26	of	of	ADP
ajssms-6806	64	27	the	the	DET
ajssms-6806	64	28	ministries	ministry	NOUN
ajssms-6806	64	29	,	,	PUNCT
ajssms-6806	64	30	agencies	agency	NOUN
ajssms-6806	64	31	and	and	CCONJ
ajssms-6806	64	32	departments	department	NOUN
ajssms-6806	64	33	(	(	PUNCT
ajssms-6806	64	34	mdas	mda	NOUN
ajssms-6806	64	35	)	)	PUNCT
ajssms-6806	64	36	of	of	ADP
ajssms-6806	64	37	the	the	DET
ajssms-6806	64	38	government	government	NOUN
ajssms-6806	64	39	.	.	PUNCT
ajssms-6806	65	1	they	they	PRON
ajssms-6806	65	2	only	only	ADV
ajssms-6806	65	3	act	act	VERB
ajssms-6806	65	4	through	through	ADP
ajssms-6806	65	5	officers	officer	NOUN
ajssms-6806	65	6	(	(	PUNCT
ajssms-6806	65	7	audit	audit	NOUN
ajssms-6806	65	8	staff	staff	NOUN
ajssms-6806	65	9	)	)	PUNCT
ajssms-6806	65	10	whose	whose	DET
ajssms-6806	65	11	operational	operational	ADJ
ajssms-6806	65	12	security	security	NOUN
ajssms-6806	65	13	–	–	PUNCT
ajssms-6806	65	14	job	job	NOUN
ajssms-6806	65	15	security	security	NOUN
ajssms-6806	65	16	and	and	CCONJ
ajssms-6806	65	17	welfare	welfare	NOUN
ajssms-6806	65	18	is	be	AUX
ajssms-6806	65	19	not	not	PART
ajssms-6806	65	20	protected	protect	VERB
ajssms-6806	65	21	or	or	CCONJ
ajssms-6806	65	22	guaranteed	guarantee	VERB
ajssms-6806	65	23	in	in	ADP
ajssms-6806	65	24	the	the	DET
ajssms-6806	65	25	audit	audit	NOUN
ajssms-6806	65	26	act	act	NOUN
ajssms-6806	65	27	as	as	SCONJ
ajssms-6806	65	28	is	be	AUX
ajssms-6806	65	29	applicable	applicable	ADJ
ajssms-6806	65	30	to	to	ADP
ajssms-6806	65	31	the	the	DET
ajssms-6806	65	32	auditors	auditor	NOUN
ajssms-6806	65	33	general	general	ADJ
ajssms-6806	65	34	.	.	PUNCT
ajssms-6806	66	1	second	second	ADV
ajssms-6806	66	2	,	,	PUNCT
ajssms-6806	66	3	the	the	DET
ajssms-6806	66	4	senior	senior	ADJ
ajssms-6806	66	5	audit	audit	NOUN
ajssms-6806	66	6	staff	staff	NOUN
ajssms-6806	66	7	recruitment	recruitment	NOUN
ajssms-6806	66	8	and	and	CCONJ
ajssms-6806	66	9	reporting	reporting	NOUN
ajssms-6806	66	10	line	line	NOUN
ajssms-6806	66	11	renders	render	VERB
ajssms-6806	66	12	put	put	VERB
ajssms-6806	66	13	to	to	PART
ajssms-6806	66	14	question	question	VERB
ajssms-6806	66	15	their	their	PRON
ajssms-6806	66	16	independence	independence	NOUN
ajssms-6806	66	17	.	.	PUNCT
ajssms-6806	67	1	the	the	DET
ajssms-6806	67	2	office	office	NOUN
ajssms-6806	67	3	of	of	ADP
ajssms-6806	67	4	the	the	DET
ajssms-6806	67	5	auditor	auditor	NOUN
ajssms-6806	67	6	-	-	PUNCT
ajssms-6806	67	7	general	general	NOUN
ajssms-6806	67	8	is	be	AUX
ajssms-6806	67	9	only	only	ADV
ajssms-6806	67	10	permitted	permit	VERB
ajssms-6806	67	11	by	by	ADP
ajssms-6806	67	12	the	the	DET
ajssms-6806	67	13	public	public	ADJ
ajssms-6806	67	14	service	service	NOUN
ajssms-6806	67	15	rules	rule	NOUN
ajssms-6806	67	16	to	to	PART
ajssms-6806	67	17	engage	engage	VERB
ajssms-6806	67	18	the	the	DET
ajssms-6806	67	19	services	service	NOUN
ajssms-6806	67	20	of	of	ADP
ajssms-6806	67	21	personnel	personnel	NOUN
ajssms-6806	67	22	not	not	PART
ajssms-6806	67	23	above	above	ADP
ajssms-6806	67	24	level	level	NOUN
ajssms-6806	67	25	06	06	NUM
ajssms-6806	67	26	while	while	SCONJ
ajssms-6806	67	27	the	the	DET
ajssms-6806	67	28	power	power	NOUN
ajssms-6806	67	29	to	to	PART
ajssms-6806	67	30	recruit	recruit	VERB
ajssms-6806	67	31	senior	senior	ADJ
ajssms-6806	67	32	officers	officer	NOUN
ajssms-6806	67	33	is	be	AUX
ajssms-6806	67	34	reserved	reserve	VERB
ajssms-6806	67	35	for	for	ADP
ajssms-6806	67	36	the	the	DET
ajssms-6806	67	37	federal	federal	ADJ
ajssms-6806	67	38	civil	civil	PROPN
ajssms-6806	67	39	service	service	NOUN
ajssms-6806	67	40	commission	commission	NOUN
ajssms-6806	67	41	for	for	ADP
ajssms-6806	67	42	the	the	DET
ajssms-6806	67	43	federal	federal	ADJ
ajssms-6806	67	44	government	government	NOUN
ajssms-6806	67	45	and	and	CCONJ
ajssms-6806	67	46	states	state	VERB
ajssms-6806	67	47	civil	civil	ADJ
ajssms-6806	67	48	service	service	NOUN
ajssms-6806	67	49	commission	commission	NOUN
ajssms-6806	67	50	as	as	SCONJ
ajssms-6806	67	51	regards	regard	VERB
ajssms-6806	67	52	states	state	NOUN
ajssms-6806	67	53	recruitment	recruitment	NOUN
ajssms-6806	67	54	.	.	PUNCT
ajssms-6806	68	1	thus	thus	ADV
ajssms-6806	68	2	,	,	PUNCT
ajssms-6806	68	3	officers	officer	NOUN
ajssms-6806	68	4	from	from	ADP
ajssms-6806	68	5	level	level	NOUN
ajssms-6806	68	6	07	07	NUM
ajssms-6806	68	7	and	and	CCONJ
ajssms-6806	68	8	above	above	ADV
ajssms-6806	68	9	are	be	AUX
ajssms-6806	68	10	staff	staff	NOUN
ajssms-6806	68	11	of	of	ADP
ajssms-6806	68	12	the	the	DET
ajssms-6806	68	13	federal	federal	ADJ
ajssms-6806	68	14	or	or	CCONJ
ajssms-6806	68	15	states	state	VERB
ajssms-6806	68	16	public	public	ADJ
ajssms-6806	68	17	service	service	NOUN
ajssms-6806	68	18	commissions	commission	NOUN
ajssms-6806	68	19	to	to	PART
ajssms-6806	68	20	whom	whom	PRON
ajssms-6806	68	21	they	they	PRON
ajssms-6806	68	22	are	be	AUX
ajssms-6806	68	23	answerable	answerable	ADJ
ajssms-6806	68	24	to	to	ADP
ajssms-6806	68	25	in	in	ADP
ajssms-6806	68	26	discipline	discipline	NOUN
ajssms-6806	68	27	and	and	CCONJ
ajssms-6806	68	28	control	control	NOUN
ajssms-6806	68	29	.	.	PUNCT
ajssms-6806	69	1	thirdly	thirdly	ADV
ajssms-6806	69	2	the	the	DET
ajssms-6806	69	3	present	present	ADJ
ajssms-6806	69	4	practice	practice	NOUN
ajssms-6806	69	5	where	where	SCONJ
ajssms-6806	69	6	the	the	DET
ajssms-6806	69	7	office	office	NOUN
ajssms-6806	69	8	of	of	ADP
ajssms-6806	69	9	the	the	DET
ajssms-6806	69	10	auditor	auditor	NOUN
ajssms-6806	69	11	-	-	PUNCT
ajssms-6806	69	12	general	general	NOUN
ajssms-6806	69	13	gets	get	VERB
ajssms-6806	69	14	monthly	monthly	ADJ
ajssms-6806	69	15	allocations	allocation	NOUN
ajssms-6806	69	16	on	on	ADP
ajssms-6806	69	17	warrants	warrant	NOUN
ajssms-6806	69	18	and	and	CCONJ
ajssms-6806	69	19	releases	release	NOUN
ajssms-6806	69	20	from	from	ADP
ajssms-6806	69	21	the	the	DET
ajssms-6806	69	22	ministry	ministry	PROPN
ajssms-6806	69	23	of	of	ADP
ajssms-6806	69	24	finance	finance	PROPN
ajssms-6806	69	25	and	and	CCONJ
ajssms-6806	69	26	the	the	DET
ajssms-6806	69	27	accountant	accountant	NOUN
ajssms-6806	69	28	general	general	NOUN
ajssms-6806	69	29	may	may	AUX
ajssms-6806	69	30	impede	impede	VERB
ajssms-6806	69	31	the	the	DET
ajssms-6806	69	32	independence	independence	NOUN
ajssms-6806	69	33	of	of	ADP
ajssms-6806	69	34	the	the	DET
ajssms-6806	69	35	auditor	auditor	NOUN
ajssms-6806	69	36	,	,	PUNCT
ajssms-6806	69	37	notwithstanding	notwithstanding	ADP
ajssms-6806	69	38	the	the	DET
ajssms-6806	69	39	provisions	provision	NOUN
ajssms-6806	69	40	of	of	ADP
ajssms-6806	69	41	section	section	NOUN
ajssms-6806	69	42	85	85	NUM
ajssms-6806	69	43	(	(	PUNCT
ajssms-6806	69	44	6	6	NUM
ajssms-6806	69	45	)	)	PUNCT
ajssms-6806	69	46	and	and	CCONJ
ajssms-6806	69	47	125	125	NUM
ajssms-6806	69	48	(	(	PUNCT
ajssms-6806	69	49	6	6	NUM
ajssms-6806	69	50	)	)	PUNCT
ajssms-6806	69	51	of	of	ADP
ajssms-6806	69	52	the	the	DET
ajssms-6806	69	53	constitution	constitution	NOUN
ajssms-6806	69	54	that	that	PRON
ajssms-6806	69	55	stipulates	stipulate	VERB
ajssms-6806	69	56	that	that	SCONJ
ajssms-6806	69	57	in	in	ADP
ajssms-6806	69	58	exercise	exercise	NOUN
ajssms-6806	69	59	of	of	ADP
ajssms-6806	69	60	his	his	PRON
ajssms-6806	69	61	functions	function	NOUN
ajssms-6806	69	62	under	under	ADP
ajssms-6806	69	63	this	this	DET
ajssms-6806	69	64	constitution	constitution	NOUN
ajssms-6806	69	65	,	,	PUNCT
ajssms-6806	69	66	the	the	DET
ajssms-6806	69	67	auditor	auditor	NOUN
ajssms-6806	69	68	–	–	PUNCT
ajssms-6806	69	69	general	general	ADJ
ajssms-6806	69	70	shall	shall	AUX
ajssms-6806	69	71	not	not	PART
ajssms-6806	69	72	be	be	AUX
ajssms-6806	69	73	subject	subject	ADJ
ajssms-6806	69	74	to	to	ADP
ajssms-6806	69	75	the	the	DET
ajssms-6806	69	76	direction	direction	NOUN
ajssms-6806	69	77	or	or	CCONJ
ajssms-6806	69	78	control	control	NOUN
ajssms-6806	69	79	of	of	ADP
ajssms-6806	69	80	any	any	DET
ajssms-6806	69	81	other	other	ADJ
ajssms-6806	69	82	authority	authority	NOUN
ajssms-6806	69	83	or	or	CCONJ
ajssms-6806	69	84	person	person	NOUN
ajssms-6806	69	85	.	.	PUNCT
ajssms-6806	70	1	in	in	ADP
ajssms-6806	70	2	the	the	DET
ajssms-6806	70	3	current	current	ADJ
ajssms-6806	70	4	scenario	scenario	NOUN
ajssms-6806	70	5	in	in	ADP
ajssms-6806	70	6	nigeria	nigeria	PROPN
ajssms-6806	70	7	public	public	ADJ
ajssms-6806	70	8	sector	sector	NOUN
ajssms-6806	70	9	,	,	PUNCT
ajssms-6806	70	10	is	be	AUX
ajssms-6806	70	11	the	the	DET
ajssms-6806	70	12	internal	internal	ADJ
ajssms-6806	70	13	auditor	auditor	NOUN
ajssms-6806	70	14	a	a	DET
ajssms-6806	70	15	gatekeeper	gatekeeper	NOUN
ajssms-6806	70	16	?	?	PUNCT
ajssms-6806	71	1	1.1	1.1	NUM
ajssms-6806	71	2	.	.	PUNCT
ajssms-6806	72	1	statement	statement	NOUN
ajssms-6806	72	2	of	of	ADP
ajssms-6806	72	3	the	the	DET
ajssms-6806	72	4	problem	problem	NOUN
ajssms-6806	72	5	according	accord	VERB
ajssms-6806	72	6	to	to	ADP
ajssms-6806	72	7	ewa	ewa	PROPN
ajssms-6806	72	8	,	,	PUNCT
ajssms-6806	72	9	kechi	kechi	PROPN
ajssms-6806	72	10	,	,	PUNCT
ajssms-6806	72	11	adu	adu	NOUN
ajssms-6806	72	12	,	,	PUNCT
ajssms-6806	72	13	and	and	CCONJ
ajssms-6806	72	14	agida	agida	PROPN
ajssms-6806	72	15	(	(	PUNCT
ajssms-6806	72	16	2017	2017	NUM
ajssms-6806	72	17	)	)	PUNCT
ajssms-6806	72	18	government	government	NOUN
ajssms-6806	72	19	agencies	agency	NOUN
ajssms-6806	72	20	’	'	PUNCT
ajssms-6806	72	21	regulatory	regulatory	ADJ
ajssms-6806	72	22	policies	policy	NOUN
ajssms-6806	72	23	,	,	PUNCT
ajssms-6806	72	24	implementation	implementation	NOUN
ajssms-6806	72	25	and	and	CCONJ
ajssms-6806	72	26	enforcement	enforcement	NOUN
ajssms-6806	72	27	are	be	AUX
ajssms-6806	72	28	riddled	riddle	VERB
ajssms-6806	72	29	with	with	ADP
ajssms-6806	72	30	corruption	corruption	NOUN
ajssms-6806	72	31	.	.	PUNCT
ajssms-6806	73	1	nigerian	nigerian	ADJ
ajssms-6806	73	2	government	government	NOUN
ajssms-6806	73	3	yearly	yearly	ADJ
ajssms-6806	73	4	expenditure	expenditure	NOUN
ajssms-6806	73	5	is	be	AUX
ajssms-6806	73	6	about	about	ADV
ajssms-6806	73	7	60	60	NUM
ajssms-6806	73	8	%	%	NOUN
ajssms-6806	73	9	of	of	ADP
ajssms-6806	73	10	the	the	DET
ajssms-6806	73	11	nation	nation	NOUN
ajssms-6806	73	12	’s	’s	PART
ajssms-6806	73	13	total	total	ADJ
ajssms-6806	73	14	expenditure	expenditure	NOUN
ajssms-6806	73	15	and	and	CCONJ
ajssms-6806	73	16	so	so	ADV
ajssms-6806	73	17	its	its	PRON
ajssms-6806	73	18	implementation	implementation	NOUN
ajssms-6806	73	19	should	should	AUX
ajssms-6806	73	20	have	have	VERB
ajssms-6806	73	21	direct	direct	ADJ
ajssms-6806	73	22	impact	impact	NOUN
ajssms-6806	73	23	on	on	ADP
ajssms-6806	73	24	the	the	DET
ajssms-6806	73	25	growth	growth	NOUN
ajssms-6806	73	26	and	and	CCONJ
ajssms-6806	73	27	wellbeing	wellbeing	NOUN
ajssms-6806	73	28	of	of	ADP
ajssms-6806	73	29	the	the	DET
ajssms-6806	73	30	citizenry	citizenry	NOUN
ajssms-6806	73	31	in	in	ADP
ajssms-6806	73	32	the	the	DET
ajssms-6806	73	33	country	country	NOUN
ajssms-6806	73	34	.	.	PUNCT
ajssms-6806	74	1	although	although	SCONJ
ajssms-6806	74	2	since	since	SCONJ
ajssms-6806	74	3	the	the	DET
ajssms-6806	74	4	democratic	democratic	ADJ
ajssms-6806	74	5	rule	rule	NOUN
ajssms-6806	74	6	in	in	ADP
ajssms-6806	74	7	1999	1999	NUM
ajssms-6806	74	8	,	,	PUNCT
ajssms-6806	74	9	government	government	NOUN
ajssms-6806	74	10	yearly	yearly	ADJ
ajssms-6806	74	11	budget	budget	NOUN
ajssms-6806	74	12	allocations	allocation	NOUN
ajssms-6806	74	13	have	have	AUX
ajssms-6806	74	14	steadily	steadily	ADV
ajssms-6806	74	15	increased	increase	VERB
ajssms-6806	74	16	but	but	CCONJ
ajssms-6806	74	17	there	there	PRON
ajssms-6806	74	18	is	be	VERB
ajssms-6806	74	19	no	no	DET
ajssms-6806	74	20	reciprocity	reciprocity	NOUN
ajssms-6806	74	21	in	in	ADP
ajssms-6806	74	22	the	the	DET
ajssms-6806	74	23	improvement	improvement	NOUN
ajssms-6806	74	24	in	in	ADP
ajssms-6806	74	25	social	social	ADJ
ajssms-6806	74	26	services	service	NOUN
ajssms-6806	74	27	,	,	PUNCT
ajssms-6806	74	28	poverty	poverty	NOUN
ajssms-6806	74	29	reduction	reduction	NOUN
ajssms-6806	74	30	,	,	PUNCT
ajssms-6806	74	31	employment	employment	NOUN
ajssms-6806	74	32	generation	generation	NOUN
ajssms-6806	74	33	and	and	CCONJ
ajssms-6806	74	34	infrastructural	infrastructural	ADJ
ajssms-6806	74	35	development	development	NOUN
ajssms-6806	74	36	.	.	PUNCT
ajssms-6806	75	1	there	there	PRON
ajssms-6806	75	2	are	be	VERB
ajssms-6806	75	3	also	also	ADV
ajssms-6806	75	4	no	no	DET
ajssms-6806	75	5	identifiable	identifiable	ADJ
ajssms-6806	75	6	instances	instance	NOUN
ajssms-6806	75	7	of	of	ADP
ajssms-6806	75	8	adverse	adverse	ADJ
ajssms-6806	75	9	audit	audit	NOUN
ajssms-6806	75	10	reports	report	NOUN
ajssms-6806	75	11	and	and	CCONJ
ajssms-6806	75	12	implementation	implementation	NOUN
ajssms-6806	75	13	.	.	PUNCT
ajssms-6806	76	1	according	accord	VERB
ajssms-6806	76	2	to	to	ADP
ajssms-6806	76	3	kankpang	kankpang	PROPN
ajssms-6806	76	4	,	,	PUNCT
ajssms-6806	76	5	ewa	ewa	PROPN
ajssms-6806	76	6	,	,	PUNCT
ajssms-6806	76	7	oti	oti	PROPN
ajssms-6806	76	8	,	,	PUNCT
ajssms-6806	76	9	inyang	inyang	PROPN
ajssms-6806	76	10	,	,	PUNCT
ajssms-6806	76	11	and	and	CCONJ
ajssms-6806	76	12	okon	okon	PROPN
ajssms-6806	76	13	(	(	PUNCT
ajssms-6806	76	14	2020	2020	NUM
ajssms-6806	76	15	)	)	PUNCT
ajssms-6806	76	16	in	in	ADP
ajssms-6806	76	17	nigeria	nigeria	PROPN
ajssms-6806	76	18	as	as	ADP
ajssms-6806	76	19	a	a	DET
ajssms-6806	76	20	result	result	NOUN
ajssms-6806	76	21	of	of	ADP
ajssms-6806	76	22	socio	socio	NOUN
ajssms-6806	76	23	-	-	PUNCT
ajssms-6806	76	24	political	political	ADJ
ajssms-6806	76	25	and	and	CCONJ
ajssms-6806	76	26	economic	economic	ADJ
ajssms-6806	76	27	dynamics	dynamic	NOUN
ajssms-6806	76	28	,	,	PUNCT
ajssms-6806	76	29	there	there	PRON
ajssms-6806	76	30	is	be	VERB
ajssms-6806	76	31	a	a	DET
ajssms-6806	76	32	general	general	ADJ
ajssms-6806	76	33	upward	upward	ADJ
ajssms-6806	76	34	trend	trend	NOUN
ajssms-6806	76	35	in	in	ADP
ajssms-6806	76	36	corruption	corruption	NOUN
ajssms-6806	76	37	and	and	CCONJ
ajssms-6806	76	38	fraudulent	fraudulent	ADJ
ajssms-6806	76	39	practices	practice	NOUN
ajssms-6806	76	40	as	as	ADV
ajssms-6806	76	41	many	many	ADJ
ajssms-6806	76	42	are	be	AUX
ajssms-6806	76	43	of	of	ADP
ajssms-6806	76	44	the	the	DET
ajssms-6806	76	45	opinion	opinion	NOUN
ajssms-6806	76	46	that	that	SCONJ
ajssms-6806	76	47	power	power	NOUN
ajssms-6806	76	48	,	,	PUNCT
ajssms-6806	76	49	authority	authority	NOUN
ajssms-6806	76	50	and	and	CCONJ
ajssms-6806	76	51	recognition	recognition	NOUN
ajssms-6806	76	52	can	can	AUX
ajssms-6806	76	53	be	be	AUX
ajssms-6806	76	54	achieved	achieve	VERB
ajssms-6806	76	55	through	through	ADP
ajssms-6806	76	56	acquisition	acquisition	NOUN
ajssms-6806	76	57	of	of	ADP
ajssms-6806	76	58	wealth	wealth	NOUN
ajssms-6806	76	59	,	,	PUNCT
ajssms-6806	76	60	legally	legally	ADV
ajssms-6806	76	61	or	or	CCONJ
ajssms-6806	76	62	illegally	illegally	ADV
ajssms-6806	76	63	.	.	PUNCT
ajssms-6806	77	1	also	also	ADV
ajssms-6806	77	2	,	,	PUNCT
ajssms-6806	77	3	with	with	ADP
ajssms-6806	77	4	the	the	DET
ajssms-6806	77	5	recent	recent	ADJ
ajssms-6806	77	6	devaluation	devaluation	NOUN
ajssms-6806	77	7	of	of	ADP
ajssms-6806	77	8	the	the	DET
ajssms-6806	77	9	national	national	ADJ
ajssms-6806	77	10	currency	currency	NOUN
ajssms-6806	77	11	,	,	PUNCT
ajssms-6806	77	12	high	high	ADJ
ajssms-6806	77	13	inflation	inflation	NOUN
ajssms-6806	77	14	and	and	CCONJ
ajssms-6806	77	15	poor	poor	ADJ
ajssms-6806	77	16	social	social	ADJ
ajssms-6806	77	17	services	service	NOUN
ajssms-6806	77	18	for	for	ADP
ajssms-6806	77	19	the	the	DET
ajssms-6806	77	20	citizenry	citizenry	NOUN
ajssms-6806	77	21	,	,	PUNCT
ajssms-6806	77	22	people	people	NOUN
ajssms-6806	77	23	earnestly	earnestly	ADV
ajssms-6806	77	24	desire	desire	VERB
ajssms-6806	77	25	for	for	ADP
ajssms-6806	77	26	wealth	wealth	NOUN
ajssms-6806	77	27	which	which	PRON
ajssms-6806	77	28	according	accord	VERB
ajssms-6806	77	29	to	to	ADP
ajssms-6806	77	30	kankpang	kankpang	PROPN
ajssms-6806	77	31	et	et	PROPN
ajssms-6806	77	32	al	al	PROPN
ajssms-6806	77	33	.	.	PROPN
ajssms-6806	78	1	(	(	PUNCT
ajssms-6806	78	2	2020	2020	NUM
ajssms-6806	78	3	)	)	PUNCT
ajssms-6806	78	4	is	be	AUX
ajssms-6806	78	5	propelled	propel	VERB
ajssms-6806	78	6	by	by	ADP
ajssms-6806	78	7	the	the	DET
ajssms-6806	78	8	need	need	NOUN
ajssms-6806	78	9	to	to	PART
ajssms-6806	78	10	take	take	VERB
ajssms-6806	78	11	care	care	NOUN
ajssms-6806	78	12	of	of	ADP
ajssms-6806	78	13	health	health	NOUN
ajssms-6806	78	14	,	,	PUNCT
ajssms-6806	78	15	education	education	NOUN
ajssms-6806	78	16	,	,	PUNCT
ajssms-6806	78	17	housing	housing	NOUN
ajssms-6806	78	18	,	,	PUNCT
ajssms-6806	78	19	security	security	NOUN
ajssms-6806	78	20	and	and	CCONJ
ajssms-6806	78	21	other	other	ADJ
ajssms-6806	78	22	services	service	NOUN
ajssms-6806	78	23	which	which	PRON
ajssms-6806	78	24	are	be	AUX
ajssms-6806	78	25	primary	primary	ADJ
ajssms-6806	78	26	responsibilities	responsibility	NOUN
ajssms-6806	78	27	of	of	ADP
ajssms-6806	78	28	governments	government	NOUN
ajssms-6806	78	29	,	,	PUNCT
ajssms-6806	78	30	but	but	CCONJ
ajssms-6806	78	31	which	which	DET
ajssms-6806	78	32	governments	government	NOUN
ajssms-6806	78	33	have	have	AUX
ajssms-6806	78	34	failed	fail	VERB
ajssms-6806	78	35	and/or	and/or	CCONJ
ajssms-6806	78	36	neglected	neglect	VERB
ajssms-6806	78	37	to	to	PART
ajssms-6806	78	38	provide	provide	VERB
ajssms-6806	78	39	.	.	PUNCT
ajssms-6806	79	1	nigeria	nigeria	PROPN
ajssms-6806	79	2	presently	presently	ADV
ajssms-6806	79	3	ranks	rank	VERB
ajssms-6806	79	4	140	140	NUM
ajssms-6806	79	5	out	out	ADP
ajssms-6806	79	6	of	of	ADP
ajssms-6806	79	7	180	180	NUM
ajssms-6806	79	8	nations	nation	NOUN
ajssms-6806	79	9	in	in	ADP
ajssms-6806	79	10	transparency	transparency	NOUN
ajssms-6806	79	11	international	international	NOUN
ajssms-6806	79	12	’s	’s	X
ajssms-6806	79	13	(	(	PUNCT
ajssms-6806	79	14	ti	ti	NOUN
ajssms-6806	79	15	)	)	PUNCT
ajssms-6806	79	16	corruption	corruption	NOUN
ajssms-6806	79	17	perception	perception	NOUN
ajssms-6806	79	18	index	index	NOUN
ajssms-6806	79	19	,	,	PUNCT
ajssms-6806	79	20	(	(	PUNCT
ajssms-6806	79	21	ti	ti	NOUN
ajssms-6806	79	22	,	,	PUNCT
ajssms-6806	79	23	2025	2025	NUM
ajssms-6806	79	24	)	)	PUNCT
ajssms-6806	79	25	.	.	PUNCT
ajssms-6806	80	1	many	many	ADJ
ajssms-6806	80	2	of	of	ADP
ajssms-6806	80	3	the	the	DET
ajssms-6806	80	4	corruption	corruption	NOUN
ajssms-6806	80	5	cases	case	NOUN
ajssms-6806	80	6	listed	list	VERB
ajssms-6806	80	7	for	for	ADP
ajssms-6806	80	8	prosecution	prosecution	NOUN
ajssms-6806	80	9	are	be	AUX
ajssms-6806	80	10	from	from	ADP
ajssms-6806	80	11	the	the	DET
ajssms-6806	80	12	public	public	ADJ
ajssms-6806	80	13	service	service	NOUN
ajssms-6806	80	14	funds	fund	NOUN
ajssms-6806	80	15	management	management	NOUN
ajssms-6806	80	16	and	and	CCONJ
ajssms-6806	80	17	according	accord	VERB
ajssms-6806	80	18	to	to	ADP
ajssms-6806	80	19	ewa	ewa	PROPN
ajssms-6806	80	20	et	et	PROPN
ajssms-6806	80	21	al	al	PROPN
ajssms-6806	80	22	.	.	PROPN
ajssms-6806	81	1	(	(	PUNCT
ajssms-6806	81	2	2017	2017	NUM
ajssms-6806	81	3	)	)	PUNCT
ajssms-6806	81	4	are	be	AUX
ajssms-6806	81	5	laced	lace	VERB
ajssms-6806	81	6	with	with	ADP
ajssms-6806	81	7	weak	weak	ADJ
ajssms-6806	81	8	audit	audit	NOUN
ajssms-6806	81	9	evidences	evidence	NOUN
ajssms-6806	81	10	to	to	PART
ajssms-6806	81	11	effectively	effectively	ADV
ajssms-6806	81	12	prosecute	prosecute	VERB
ajssms-6806	81	13	the	the	DET
ajssms-6806	81	14	cases	case	NOUN
ajssms-6806	81	15	.	.	PUNCT
ajssms-6806	82	1	ewa	ewa	PROPN
ajssms-6806	82	2	(	(	PUNCT
ajssms-6806	82	3	2023	2023	NUM
ajssms-6806	82	4	)	)	PUNCT
ajssms-6806	82	5	posits	posit	NOUN
ajssms-6806	82	6	that	that	SCONJ
ajssms-6806	82	7	most	most	ADJ
ajssms-6806	82	8	high	high	ADJ
ajssms-6806	82	9	-	-	PUNCT
ajssms-6806	82	10	risk	risk	NOUN
ajssms-6806	82	11	mdas	mdas	X
ajssms-6806	82	12	financial	financial	ADJ
ajssms-6806	82	13	records	record	NOUN
ajssms-6806	82	14	are	be	AUX
ajssms-6806	82	15	audited	audit	VERB
ajssms-6806	82	16	late	late	ADV
ajssms-6806	82	17	and	and	CCONJ
ajssms-6806	82	18	though	though	SCONJ
ajssms-6806	82	19	the	the	DET
ajssms-6806	82	20	public	public	ADJ
ajssms-6806	82	21	suspect	suspect	ADJ
ajssms-6806	82	22	infractions	infraction	NOUN
ajssms-6806	82	23	and	and	CCONJ
ajssms-6806	82	24	corruption	corruption	NOUN
ajssms-6806	82	25	in	in	ADP
ajssms-6806	82	26	the	the	DET
ajssms-6806	82	27	agencies	agency	NOUN
ajssms-6806	82	28	,	,	PUNCT
ajssms-6806	82	29	the	the	DET
ajssms-6806	82	30	audit	audit	NOUN
ajssms-6806	82	31	reports	report	VERB
ajssms-6806	82	32	hardly	hardly	ADV
ajssms-6806	82	33	highlight	highlight	VERB
ajssms-6806	82	34	fraudulent	fraudulent	ADJ
ajssms-6806	82	35	acts	act	NOUN
ajssms-6806	82	36	in	in	ADP
ajssms-6806	82	37	the	the	DET
ajssms-6806	82	38	agencies	agency	NOUN
ajssms-6806	82	39	audit	audit	NOUN
ajssms-6806	82	40	reports	report	NOUN
ajssms-6806	82	41	.	.	PUNCT
ajssms-6806	83	1	ewa	ewa	PROPN
ajssms-6806	83	2	,	,	PUNCT
ajssms-6806	83	3	adesola	adesola	PROPN
ajssms-6806	83	4	,	,	PUNCT
ajssms-6806	83	5	and	and	CCONJ
ajssms-6806	83	6	kankpang	kankpang	PROPN
ajssms-6806	83	7	(	(	PUNCT
ajssms-6806	83	8	2019	2019	NUM
ajssms-6806	83	9	)	)	PUNCT
ajssms-6806	83	10	study	study	NOUN
ajssms-6806	83	11	revealed	reveal	VERB
ajssms-6806	83	12	inadequate	inadequate	ADJ
ajssms-6806	83	13	capacity	capacity	NOUN
ajssms-6806	83	14	of	of	ADP
ajssms-6806	83	15	the	the	DET
ajssms-6806	83	16	anti	anti	ADJ
ajssms-6806	83	17	-	-	ADJ
ajssms-6806	83	18	corruption	corruption	ADJ
ajssms-6806	83	19	agencies	agency	NOUN
ajssms-6806	83	20	workforce	workforce	PROPN
ajssms-6806	83	21	,	,	PUNCT
ajssms-6806	83	22	non	non	ADJ
ajssms-6806	83	23	-	-	NOUN
ajssms-6806	83	24	commitment	commitment	NOUN
ajssms-6806	83	25	to	to	ADP
ajssms-6806	83	26	integrity	integrity	NOUN
ajssms-6806	83	27	,	,	PUNCT
ajssms-6806	83	28	ethical	ethical	ADJ
ajssms-6806	83	29	values	value	NOUN
ajssms-6806	83	30	,	,	PUNCT
ajssms-6806	83	31	the	the	DET
ajssms-6806	83	32	rule	rule	NOUN
ajssms-6806	83	33	of	of	ADP
ajssms-6806	83	34	law	law	NOUN
ajssms-6806	83	35	,	,	PUNCT
ajssms-6806	83	36	lack	lack	NOUN
ajssms-6806	83	37	of	of	ADP
ajssms-6806	83	38	openness	openness	NOUN
ajssms-6806	83	39	,	,	PUNCT
ajssms-6806	83	40	lack	lack	NOUN
ajssms-6806	83	41	of	of	ADP
ajssms-6806	83	42	transparency	transparency	NOUN
ajssms-6806	83	43	and	and	CCONJ
ajssms-6806	83	44	accountability	accountability	NOUN
ajssms-6806	83	45	.	.	PUNCT
ajssms-6806	84	1	while	while	SCONJ
ajssms-6806	84	2	dye	dye	NOUN
ajssms-6806	84	3	and	and	CCONJ
ajssms-6806	84	4	stapenhurst	stapenhurst	ADJ
ajssms-6806	84	5	(	(	PUNCT
ajssms-6806	84	6	1998	1998	NUM
ajssms-6806	84	7	)	)	PUNCT
ajssms-6806	84	8	opined	opine	VERB
ajssms-6806	84	9	that	that	SCONJ
ajssms-6806	84	10	polls	poll	NOUN
ajssms-6806	84	11	in	in	ADP
ajssms-6806	84	12	the	the	DET
ajssms-6806	84	13	developed	develop	VERB
ajssms-6806	84	14	countries	country	NOUN
ajssms-6806	84	15	indicate	indicate	VERB
ajssms-6806	84	16	many	many	ADJ
ajssms-6806	84	17	citizens	citizen	NOUN
ajssms-6806	84	18	do	do	AUX
ajssms-6806	84	19	not	not	PART
ajssms-6806	84	20	trust	trust	VERB
ajssms-6806	84	21	their	their	PRON
ajssms-6806	84	22	government	government	NOUN
ajssms-6806	84	23	officials	official	NOUN
ajssms-6806	84	24	to	to	PART
ajssms-6806	84	25	act	act	VERB
ajssms-6806	84	26	always	always	ADV
ajssms-6806	84	27	in	in	ADP
ajssms-6806	84	28	the	the	DET
ajssms-6806	84	29	public	public	ADJ
ajssms-6806	84	30	interest	interest	NOUN
ajssms-6806	84	31	but	but	CCONJ
ajssms-6806	84	32	have	have	VERB
ajssms-6806	84	33	confidence	confidence	NOUN
ajssms-6806	84	34	in	in	ADP
ajssms-6806	84	35	the	the	DET
ajssms-6806	84	36	independence	independence	NOUN
ajssms-6806	84	37	of	of	ADP
ajssms-6806	84	38	the	the	DET
ajssms-6806	84	39	office	office	NOUN
ajssms-6806	84	40	of	of	ADP
ajssms-6806	84	41	the	the	DET
ajssms-6806	84	42	auditor	auditor	NOUN
ajssms-6806	84	43	general	general	NOUN
ajssms-6806	84	44	as	as	ADP
ajssms-6806	84	45	a	a	DET
ajssms-6806	84	46	watchdog	watchdog	NOUN
ajssms-6806	84	47	of	of	ADP
ajssms-6806	84	48	the	the	DET
ajssms-6806	84	49	public	public	ADJ
ajssms-6806	84	50	interest	interest	NOUN
ajssms-6806	84	51	and	and	CCONJ
ajssms-6806	84	52	promoter	promoter	NOUN
ajssms-6806	84	53	of	of	ADP
ajssms-6806	84	54	transparency	transparency	NOUN
ajssms-6806	84	55	and	and	CCONJ
ajssms-6806	84	56	ethical	ethical	ADJ
ajssms-6806	84	57	behavior	behavior	NOUN
ajssms-6806	84	58	in	in	ADP
ajssms-6806	84	59	their	their	PRON
ajssms-6806	84	60	jurisdiction	jurisdiction	NOUN
ajssms-6806	84	61	,	,	PUNCT
ajssms-6806	84	62	the	the	DET
ajssms-6806	84	63	difference	difference	NOUN
ajssms-6806	84	64	is	be	AUX
ajssms-6806	84	65	the	the	DET
ajssms-6806	84	66	case	case	NOUN
ajssms-6806	84	67	in	in	ADP
ajssms-6806	84	68	nigeria	nigeria	PRON
ajssms-6806	84	69	where	where	SCONJ
ajssms-6806	84	70	ewa	ewa	PROPN
ajssms-6806	84	71	et	et	PROPN
ajssms-6806	84	72	al	al	PROPN
ajssms-6806	84	73	.	.	PROPN
ajssms-6806	85	1	(	(	PUNCT
ajssms-6806	85	2	2019	2019	NUM
ajssms-6806	85	3	)	)	PUNCT
ajssms-6806	85	4	posit	posit	VERB
ajssms-6806	85	5	that	that	SCONJ
ajssms-6806	85	6	corruption	corruption	NOUN
ajssms-6806	85	7	is	be	AUX
ajssms-6806	85	8	endemic	endemic	ADJ
ajssms-6806	85	9	and	and	CCONJ
ajssms-6806	85	10	described	describe	VERB
ajssms-6806	85	11	as	as	ADP
ajssms-6806	85	12	cancer	cancer	NOUN
ajssms-6806	85	13	in	in	ADP
ajssms-6806	85	14	public	public	ADJ
ajssms-6806	85	15	institutions	institution	NOUN
ajssms-6806	85	16	that	that	PRON
ajssms-6806	85	17	are	be	AUX
ajssms-6806	85	18	subjected	subject	VERB
ajssms-6806	85	19	to	to	ADP
ajssms-6806	85	20	yearly	yearly	ADJ
ajssms-6806	85	21	audits	audits	NOUN
ajssms-6806	85	22	without	without	ADP
ajssms-6806	85	23	any	any	DET
ajssms-6806	85	24	tangible	tangible	ADJ
ajssms-6806	85	25	adverse	adverse	ADJ
ajssms-6806	85	26	audit	audit	NOUN
ajssms-6806	85	27	reports	report	NOUN
ajssms-6806	85	28	and	and	CCONJ
ajssms-6806	85	29	culpable	culpable	ADJ
ajssms-6806	85	30	agencies	agency	NOUN
ajssms-6806	85	31	officers	officer	NOUN
ajssms-6806	85	32	charged	charge	VERB
ajssms-6806	85	33	to	to	ADP
ajssms-6806	85	34	court	court	NOUN
ajssms-6806	85	35	.	.	PUNCT
ajssms-6806	86	1	the	the	DET
ajssms-6806	86	2	public	public	ADJ
ajssms-6806	86	3	perception	perception	NOUN
ajssms-6806	86	4	is	be	AUX
ajssms-6806	86	5	that	that	SCONJ
ajssms-6806	86	6	an	an	DET
ajssms-6806	86	7	unqualified	unqualified	ADJ
ajssms-6806	86	8	opinion	opinion	NOUN
ajssms-6806	86	9	of	of	ADP
ajssms-6806	86	10	an	an	DET
ajssms-6806	86	11	mda	mda	PROPN
ajssms-6806	86	12	audited	audit	VERB
ajssms-6806	86	13	financial	financial	ADJ
ajssms-6806	86	14	statements	statement	NOUN
ajssms-6806	86	15	means	mean	VERB
ajssms-6806	86	16	the	the	DET
ajssms-6806	86	17	mda	mda	PROPN
ajssms-6806	86	18	financial	financial	ADJ
ajssms-6806	86	19	statement	statement	NOUN
ajssms-6806	86	20	is	be	AUX
ajssms-6806	86	21	devoid	devoid	ADJ
ajssms-6806	86	22	of	of	ADP
ajssms-6806	86	23	fraudulent	fraudulent	ADJ
ajssms-6806	86	24	act	act	NOUN
ajssms-6806	86	25	and	and	CCONJ
ajssms-6806	86	26	misstatement	misstatement	NOUN
ajssms-6806	86	27	.	.	PUNCT
ajssms-6806	87	1	this	this	DET
ajssms-6806	87	2	assertion	assertion	NOUN
ajssms-6806	87	3	is	be	AUX
ajssms-6806	87	4	borne	bear	VERB
ajssms-6806	87	5	out	out	ADP
ajssms-6806	87	6	of	of	ADP
ajssms-6806	87	7	the	the	DET
ajssms-6806	87	8	notion	notion	NOUN
ajssms-6806	87	9	that	that	SCONJ
ajssms-6806	87	10	the	the	DET
ajssms-6806	87	11	primary	primary	ADJ
ajssms-6806	87	12	function	function	NOUN
ajssms-6806	87	13	of	of	ADP
ajssms-6806	87	14	audit	audit	NOUN
ajssms-6806	87	15	is	be	AUX
ajssms-6806	87	16	the	the	DET
ajssms-6806	87	17	reassurance	reassurance	NOUN
ajssms-6806	87	18	of	of	ADP
ajssms-6806	87	19	the	the	DET
ajssms-6806	87	20	credibility	credibility	NOUN
ajssms-6806	87	21	of	of	ADP
ajssms-6806	87	22	the	the	DET
ajssms-6806	87	23	financial	financial	ADJ
ajssms-6806	87	24	records	record	NOUN
ajssms-6806	87	25	and	and	CCONJ
ajssms-6806	87	26	assurance	assurance	NOUN
ajssms-6806	87	27	of	of	ADP
ajssms-6806	87	28	value	value	NOUN
ajssms-6806	87	29	for	for	ADP
ajssms-6806	87	30	money	money	NOUN
ajssms-6806	87	31	on	on	ADP
ajssms-6806	87	32	capital	capital	NOUN
ajssms-6806	87	33	projects	project	NOUN
ajssms-6806	87	34	and	and	CCONJ
ajssms-6806	87	35	programs	program	NOUN
ajssms-6806	87	36	of	of	ADP
ajssms-6806	87	37	the	the	DET
ajssms-6806	87	38	mdas	mda	NOUN
ajssms-6806	87	39	.	.	PUNCT
ajssms-6806	88	1	this	this	DET
ajssms-6806	88	2	perception	perception	NOUN
ajssms-6806	88	3	of	of	ADP
ajssms-6806	88	4	fraudulent	fraudulent	ADJ
ajssms-6806	88	5	practices	practice	NOUN
ajssms-6806	88	6	among	among	ADP
ajssms-6806	88	7	officials	official	NOUN
ajssms-6806	88	8	in	in	ADP
ajssms-6806	88	9	ministries	ministry	NOUN
ajssms-6806	88	10	,	,	PUNCT
ajssms-6806	88	11	departments	department	NOUN
ajssms-6806	88	12	and	and	CCONJ
ajssms-6806	88	13	agencies	agency	NOUN
ajssms-6806	88	14	(	(	PUNCT
ajssms-6806	88	15	mdas	mda	NOUN
ajssms-6806	88	16	)	)	PUNCT
ajssms-6806	88	17	has	have	AUX
ajssms-6806	88	18	necessitated	necessitate	VERB
ajssms-6806	88	19	this	this	DET
ajssms-6806	88	20	study	study	NOUN
ajssms-6806	88	21	to	to	PART
ajssms-6806	88	22	conceptually	conceptually	ADV
ajssms-6806	88	23	ascertain	ascertain	VERB
ajssms-6806	88	24	if	if	SCONJ
ajssms-6806	88	25	the	the	DET
ajssms-6806	88	26	public	public	ADJ
ajssms-6806	88	27	sector	sector	NOUN
ajssms-6806	88	28	auditors	auditor	NOUN
ajssms-6806	88	29	are	be	AUX
ajssms-6806	88	30	really	really	ADV
ajssms-6806	88	31	gatekeepers	gatekeeper	NOUN
ajssms-6806	88	32	in	in	ADP
ajssms-6806	88	33	line	line	NOUN
ajssms-6806	88	34	with	with	ADP
ajssms-6806	88	35	section	section	NOUN
ajssms-6806	88	36	85(5	85(5	NUM
ajssms-6806	88	37	)	)	PUNCT
ajssms-6806	88	38	and	and	CCONJ
ajssms-6806	88	39	section	section	NOUN
ajssms-6806	88	40	125(5	125(5	NUM
ajssms-6806	88	41	)	)	PUNCT
ajssms-6806	88	42	of	of	ADP
ajssms-6806	88	43	the	the	DET
ajssms-6806	88	44	1999	1999	NUM
ajssms-6806	88	45	nigerian	nigerian	ADJ
ajssms-6806	88	46	constitution	constitution	NOUN
ajssms-6806	88	47	as	as	SCONJ
ajssms-6806	88	48	amended	amend	VERB
ajssms-6806	88	49	.	.	PUNCT
ajssms-6806	89	1	2	2	X
ajssms-6806	89	2	.	.	X
ajssms-6806	89	3	literature	literature	NOUN
ajssms-6806	89	4	review	review	VERB
ajssms-6806	89	5	2.1	2.1	NUM
ajssms-6806	89	6	.	.	PUNCT
ajssms-6806	90	1	theoretical	theoretical	ADJ
ajssms-6806	90	2	framework	framework	NOUN
ajssms-6806	90	3	there	there	PRON
ajssms-6806	90	4	are	be	VERB
ajssms-6806	90	5	various	various	ADJ
ajssms-6806	90	6	theories	theory	NOUN
ajssms-6806	90	7	that	that	PRON
ajssms-6806	90	8	underpin	underpin	VERB
ajssms-6806	90	9	the	the	DET
ajssms-6806	90	10	position	position	NOUN
ajssms-6806	90	11	and	and	CCONJ
ajssms-6806	90	12	responsibility	responsibility	NOUN
ajssms-6806	90	13	of	of	ADP
ajssms-6806	90	14	an	an	DET
ajssms-6806	90	15	auditor	auditor	NOUN
ajssms-6806	90	16	globally	globally	ADV
ajssms-6806	90	17	.	.	PUNCT
ajssms-6806	91	1	among	among	ADP
ajssms-6806	91	2	the	the	DET
ajssms-6806	91	3	theories	theory	NOUN
ajssms-6806	91	4	is	be	AUX
ajssms-6806	91	5	the	the	DET
ajssms-6806	91	6	policeman	policeman	PROPN
ajssms-6806	91	7	theory	theory	NOUN
ajssms-6806	91	8	and	and	CCONJ
ajssms-6806	91	9	theory	theory	NOUN
ajssms-6806	91	10	of	of	ADP
ajssms-6806	91	11	lending	lend	VERB
ajssms-6806	91	12	credibility	credibility	NOUN
ajssms-6806	91	13	.	.	PUNCT
ajssms-6806	92	1	the	the	DET
ajssms-6806	92	2	policeman	policeman	PROPN
ajssms-6806	92	3	theory	theory	NOUN
ajssms-6806	92	4	places	place	VERB
ajssms-6806	92	5	the	the	DET
ajssms-6806	92	6	responsibility	responsibility	NOUN
ajssms-6806	92	7	of	of	ADP
ajssms-6806	92	8	an	an	DET
ajssms-6806	92	9	auditor	auditor	NOUN
ajssms-6806	92	10	as	as	ADP
ajssms-6806	92	11	searching	search	VERB
ajssms-6806	92	12	for	for	ADP
ajssms-6806	92	13	culpable	culpable	ADJ
ajssms-6806	92	14	activities	activity	NOUN
ajssms-6806	92	15	,	,	PUNCT
ajssms-6806	92	16	discovering	discover	VERB
ajssms-6806	92	17	of	of	ADP
ajssms-6806	92	18	financial	financial	ADJ
ajssms-6806	92	19	and	and	CCONJ
ajssms-6806	92	20	material	material	NOUN
ajssms-6806	92	21	infractions	infraction	NOUN
ajssms-6806	92	22	and	and	CCONJ
ajssms-6806	92	23	preventing	preventing	NOUN
ajssms-6806	92	24	of	of	ADP
ajssms-6806	92	25	discovered	discover	VERB
ajssms-6806	92	26	fraudulent	fraudulent	ADJ
ajssms-6806	92	27	activities	activity	NOUN
ajssms-6806	92	28	in	in	ADP
ajssms-6806	92	29	the	the	DET
ajssms-6806	92	30	system	system	NOUN
ajssms-6806	92	31	.	.	PUNCT
ajssms-6806	93	1	an	an	DET
ajssms-6806	93	2	auditor	auditor	NOUN
ajssms-6806	93	3	under	under	ADP
ajssms-6806	93	4	this	this	DET
ajssms-6806	93	5	theory	theory	NOUN
ajssms-6806	93	6	acts	act	VERB
ajssms-6806	93	7	as	as	ADP
ajssms-6806	93	8	a	a	DET
ajssms-6806	93	9	policeman	policeman	NOUN
ajssms-6806	93	10	focusing	focus	VERB
ajssms-6806	93	11	on	on	ADP
ajssms-6806	93	12	arithmetical	arithmetical	ADJ
ajssms-6806	93	13	accuracy	accuracy	NOUN
ajssms-6806	93	14	and	and	CCONJ
ajssms-6806	93	15	on	on	ADP
ajssms-6806	93	16	prevention	prevention	NOUN
ajssms-6806	93	17	and	and	CCONJ
ajssms-6806	93	18	detection	detection	NOUN
ajssms-6806	93	19	of	of	ADP
ajssms-6806	93	20	fraud	fraud	NOUN
ajssms-6806	93	21	.	.	PUNCT
ajssms-6806	94	1	here	here	ADV
ajssms-6806	94	2	,	,	PUNCT
ajssms-6806	94	3	the	the	DET
ajssms-6806	94	4	auditor	auditor	NOUN
ajssms-6806	94	5	’s	’s	PART
ajssms-6806	94	6	job	job	NOUN
ajssms-6806	94	7	is	be	AUX
ajssms-6806	94	8	to	to	PART
ajssms-6806	94	9	focus	focus	VERB
ajssms-6806	94	10	on	on	ADP
ajssms-6806	94	11	arithmetical	arithmetical	ADJ
ajssms-6806	94	12	accuracy	accuracy	NOUN
ajssms-6806	94	13	and	and	CCONJ
ajssms-6806	94	14	on	on	ADP
ajssms-6806	94	15	the	the	DET
ajssms-6806	94	16	prevention	prevention	NOUN
ajssms-6806	94	17	and	and	CCONJ
ajssms-6806	94	18	the	the	DET
ajssms-6806	94	19	detection	detection	NOUN
ajssms-6806	94	20	of	of	ADP
ajssms-6806	94	21	fraud	fraud	NOUN
ajssms-6806	94	22	in	in	ADP
ajssms-6806	94	23	the	the	DET
ajssms-6806	94	24	accounting	accounting	NOUN
ajssms-6806	94	25	system	system	NOUN
ajssms-6806	94	26	audited	audit	VERB
ajssms-6806	94	27	.	.	PUNCT
ajssms-6806	95	1	the	the	DET
ajssms-6806	95	2	theory	theory	NOUN
ajssms-6806	95	3	of	of	ADP
ajssms-6806	95	4	lending	lend	VERB
ajssms-6806	95	5	credibility	credibility	NOUN
ajssms-6806	95	6	regards	regard	VERB
ajssms-6806	95	7	the	the	DET
ajssms-6806	95	8	primary	primary	ADJ
ajssms-6806	95	9	responsibility	responsibility	NOUN
ajssms-6806	95	10	of	of	ADP
ajssms-6806	95	11	the	the	DET
ajssms-6806	95	12	auditor	auditor	NOUN
ajssms-6806	95	13	to	to	PART
ajssms-6806	95	14	be	be	AUX
ajssms-6806	95	15	the	the	DET
ajssms-6806	95	16	addition	addition	NOUN
ajssms-6806	95	17	of	of	ADP
ajssms-6806	95	18	credibility	credibility	NOUN
ajssms-6806	95	19	or	or	CCONJ
ajssms-6806	95	20	assurance	assurance	NOUN
ajssms-6806	95	21	to	to	ADP
ajssms-6806	95	22	the	the	DET
ajssms-6806	95	23	financial	financial	ADJ
ajssms-6806	95	24	transactions	transaction	NOUN
ajssms-6806	95	25	,	,	PUNCT
ajssms-6806	95	26	statements	statement	NOUN
ajssms-6806	95	27	or	or	CCONJ
ajssms-6806	95	28	recordings	recording	NOUN
ajssms-6806	95	29	of	of	ADP
ajssms-6806	95	30	the	the	DET
ajssms-6806	95	31	entity	entity	NOUN
ajssms-6806	95	32	.	.	PUNCT
ajssms-6806	96	1	in	in	ADP
ajssms-6806	96	2	this	this	DET
ajssms-6806	96	3	regard	regard	NOUN
ajssms-6806	96	4	,	,	PUNCT
ajssms-6806	96	5	the	the	DET
ajssms-6806	96	6	service	service	NOUN
ajssms-6806	96	7	that	that	PRON
ajssms-6806	96	8	internal	internal	ADJ
ajssms-6806	96	9	auditors	auditor	NOUN
ajssms-6806	96	10	are	be	AUX
ajssms-6806	96	11	supposed	suppose	VERB
ajssms-6806	96	12	to	to	PART
ajssms-6806	96	13	be	be	AUX
ajssms-6806	96	14	selling	sell	VERB
ajssms-6806	96	15	to	to	ADP
ajssms-6806	96	16	the	the	DET
ajssms-6806	96	17	public	public	NOUN
ajssms-6806	96	18	is	be	AUX
ajssms-6806	96	19	credibility	credibility	NOUN
ajssms-6806	96	20	assurance	assurance	NOUN
ajssms-6806	96	21	or	or	CCONJ
ajssms-6806	96	22	comfort	comfort	NOUN
ajssms-6806	96	23	of	of	ADP
ajssms-6806	96	24	the	the	DET
ajssms-6806	96	25	financial	financial	ADJ
ajssms-6806	96	26	report	report	NOUN
ajssms-6806	96	27	of	of	ADP
ajssms-6806	96	28	the	the	DET
ajssms-6806	96	29	mda	mda	PROPN
ajssms-6806	96	30	.	.	PUNCT
ajssms-6806	97	1	the	the	DET
ajssms-6806	97	2	internal	internal	ADJ
ajssms-6806	97	3	auditor	auditor	NOUN
ajssms-6806	97	4	’s	’s	PART
ajssms-6806	97	5	responsibility	responsibility	NOUN
ajssms-6806	97	6	and	and	CCONJ
ajssms-6806	97	7	activities	activity	NOUN
ajssms-6806	97	8	in	in	ADP
ajssms-6806	97	9	the	the	DET
ajssms-6806	97	10	mda	mda	PROPN
ajssms-6806	97	11	increases	increase	VERB
ajssms-6806	97	12	the	the	DET
ajssms-6806	97	13	assurance	assurance	NOUN
ajssms-6806	97	14	,	,	PUNCT
ajssms-6806	97	15	confidence	confidence	NOUN
ajssms-6806	97	16	and	and	CCONJ
ajssms-6806	97	17	credibility	credibility	NOUN
ajssms-6806	97	18	of	of	ADP
ajssms-6806	97	19	operational	operational	ADJ
ajssms-6806	97	20	and	and	CCONJ
ajssms-6806	97	21	financial	financial	ADJ
ajssms-6806	97	22	activities	activity	NOUN
ajssms-6806	97	23	of	of	ADP
ajssms-6806	97	24	the	the	DET
ajssms-6806	97	25	mda	mda	PROPN
ajssms-6806	97	26	and	and	CCONJ
ajssms-6806	97	27	the	the	DET
ajssms-6806	97	28	financial	financial	ADJ
ajssms-6806	97	29	report	report	NOUN
ajssms-6806	97	30	presented	present	VERB
ajssms-6806	97	31	by	by	ADP
ajssms-6806	97	32	management	management	NOUN
ajssms-6806	97	33	.	.	PUNCT
ajssms-6806	98	1	this	this	PRON
ajssms-6806	98	2	is	be	AUX
ajssms-6806	98	3	vital	vital	ADJ
ajssms-6806	98	4	as	as	SCONJ
ajssms-6806	98	5	the	the	DET
ajssms-6806	98	6	financial	financial	ADJ
ajssms-6806	98	7	statements	statement	NOUN
ajssms-6806	98	8	are	be	AUX
ajssms-6806	98	9	channels	channel	NOUN
ajssms-6806	98	10	used	use	VERB
ajssms-6806	98	11	by	by	ADP
ajssms-6806	98	12	management	management	NOUN
ajssms-6806	98	13	who	who	PRON
ajssms-6806	98	14	are	be	AUX
ajssms-6806	98	15	agent	agent	NOUN
ajssms-6806	98	16	in	in	ADP
ajssms-6806	98	17	the	the	DET
ajssms-6806	98	18	agency	agency	NOUN
ajssms-6806	98	19	theory	theory	NOUN
ajssms-6806	98	20	to	to	PART
ajssms-6806	98	21	render	render	VERB
ajssms-6806	98	22	their	their	PRON
ajssms-6806	98	23	stewardship	stewardship	NOUN
ajssms-6806	98	24	to	to	ADP
ajssms-6806	98	25	the	the	DET
ajssms-6806	98	26	principal	principal	NOUN
ajssms-6806	98	27	who	who	PRON
ajssms-6806	98	28	in	in	ADP
ajssms-6806	98	29	this	this	DET
ajssms-6806	98	30	case	case	NOUN
ajssms-6806	98	31	is	be	AUX
ajssms-6806	98	32	the	the	DET
ajssms-6806	98	33	general	general	ADJ
ajssms-6806	98	34	public	public	NOUN
ajssms-6806	98	35	.	.	PUNCT
ajssms-6806	99	1	the	the	DET
ajssms-6806	99	2	principal	principal	NOUN
ajssms-6806	99	3	(	(	PUNCT
ajssms-6806	99	4	general	general	ADJ
ajssms-6806	99	5	public	public	NOUN
ajssms-6806	99	6	)	)	PUNCT
ajssms-6806	99	7	is	be	AUX
ajssms-6806	99	8	perceived	perceive	VERB
ajssms-6806	99	9	to	to	PART
ajssms-6806	99	10	make	make	VERB
ajssms-6806	99	11	quality	quality	NOUN
ajssms-6806	99	12	assessment	assessment	NOUN
ajssms-6806	99	13	or	or	CCONJ
ajssms-6806	99	14	evaluation	evaluation	NOUN
ajssms-6806	99	15	of	of	ADP
ajssms-6806	99	16	the	the	DET
ajssms-6806	99	17	government	government	NOUN
ajssms-6806	99	18	mda	mda	PROPN
ajssms-6806	99	19	based	base	VERB
ajssms-6806	99	20	on	on	ADP
ajssms-6806	99	21	reliable	reliable	ADJ
ajssms-6806	99	22	and	and	CCONJ
ajssms-6806	99	23	credible	credible	ADJ
ajssms-6806	99	24	action	action	NOUN
ajssms-6806	99	25	of	of	ADP
ajssms-6806	99	26	the	the	DET
ajssms-6806	99	27	internal	internal	ADJ
ajssms-6806	99	28	auditor	auditor	NOUN
ajssms-6806	99	29	on	on	ADP
ajssms-6806	99	30	the	the	DET
ajssms-6806	99	31	information	information	NOUN
ajssms-6806	99	32	which	which	PRON
ajssms-6806	99	33	the	the	DET
ajssms-6806	99	34	audit	audit	NOUN
ajssms-6806	99	35	report	report	NOUN
ajssms-6806	99	36	renders	render	VERB
ajssms-6806	99	37	.	.	PUNCT
ajssms-6806	100	1	the	the	DET
ajssms-6806	100	2	public	public	NOUN
ajssms-6806	100	3	expect	expect	VERB
ajssms-6806	100	4	the	the	DET
ajssms-6806	100	5	internal	internal	ADJ
ajssms-6806	100	6	audit	audit	NOUN
ajssms-6806	100	7	function	function	NOUN
ajssms-6806	100	8	should	should	AUX
ajssms-6806	100	9	provide	provide	VERB
ajssms-6806	100	10	it	it	PRON
ajssms-6806	100	11	with	with	ADP
ajssms-6806	100	12	the	the	DET
ajssms-6806	100	13	assurance	assurance	NOUN
ajssms-6806	100	14	that	that	PRON
ajssms-6806	100	15	the	the	DET
ajssms-6806	100	16	financial	financial	ADJ
ajssms-6806	100	17	transactions	transaction	NOUN
ajssms-6806	100	18	and	and	CCONJ
ajssms-6806	100	19	asian	asian	ADJ
ajssms-6806	100	20	journal	journal	NOUN
ajssms-6806	100	21	of	of	ADP
ajssms-6806	100	22	social	social	ADJ
ajssms-6806	100	23	sciences	sciences	PROPN
ajssms-6806	100	24	and	and	CCONJ
ajssms-6806	100	25	management	management	NOUN
ajssms-6806	100	26	studies	study	NOUN
ajssms-6806	100	27	,	,	PUNCT
ajssms-6806	100	28	2025	2025	NUM
ajssms-6806	100	29	,	,	PUNCT
ajssms-6806	100	30	12(1	12(1	NUM
ajssms-6806	100	31	):	):	PUNCT
ajssms-6806	100	32	20	20	NUM
ajssms-6806	100	33	-	-	SYM
ajssms-6806	100	34	27	27	NUM
ajssms-6806	100	35	23	23	NUM
ajssms-6806	100	36	©	©	ADP
ajssms-6806	100	37	2024	2024	NUM
ajssms-6806	100	38	by	by	ADP
ajssms-6806	100	39	the	the	DET
ajssms-6806	100	40	authors	author	NOUN
ajssms-6806	100	41	;	;	PUNCT
ajssms-6806	100	42	licensee	licensee	PROPN
ajssms-6806	100	43	asian	asian	ADJ
ajssms-6806	100	44	online	online	PROPN
ajssms-6806	100	45	journal	journal	PROPN
ajssms-6806	100	46	publishing	publishing	NOUN
ajssms-6806	100	47	group	group	NOUN
ajssms-6806	100	48	information	information	NOUN
ajssms-6806	100	49	rendered	render	VERB
ajssms-6806	100	50	is	be	AUX
ajssms-6806	100	51	devoid	devoid	ADJ
ajssms-6806	100	52	of	of	ADP
ajssms-6806	100	53	material	material	NOUN
ajssms-6806	100	54	misstatement	misstatement	NOUN
ajssms-6806	100	55	,	,	PUNCT
ajssms-6806	100	56	fraud	fraud	NOUN
ajssms-6806	100	57	and	and	CCONJ
ajssms-6806	100	58	there	there	PRON
ajssms-6806	100	59	is	be	VERB
ajssms-6806	100	60	value	value	NOUN
ajssms-6806	100	61	for	for	ADP
ajssms-6806	100	62	money	money	NOUN
ajssms-6806	100	63	in	in	ADP
ajssms-6806	100	64	the	the	DET
ajssms-6806	100	65	projects	project	NOUN
ajssms-6806	100	66	and	and	CCONJ
ajssms-6806	100	67	programs	program	NOUN
ajssms-6806	100	68	executed	execute	VERB
ajssms-6806	100	69	by	by	ADP
ajssms-6806	100	70	the	the	DET
ajssms-6806	100	71	mdas	mda	NOUN
ajssms-6806	100	72	.	.	PUNCT
ajssms-6806	101	1	2.2	2.2	NUM
ajssms-6806	101	2	.	.	PUNCT
ajssms-6806	102	1	the	the	DET
ajssms-6806	102	2	public	public	ADJ
ajssms-6806	102	3	sector	sector	NOUN
ajssms-6806	102	4	audit	audit	NOUN
ajssms-6806	102	5	public	public	ADJ
ajssms-6806	102	6	sector	sector	NOUN
ajssms-6806	102	7	audit	audit	NOUN
ajssms-6806	102	8	has	have	AUX
ajssms-6806	102	9	changed	change	VERB
ajssms-6806	102	10	within	within	ADP
ajssms-6806	102	11	the	the	DET
ajssms-6806	102	12	last	last	ADJ
ajssms-6806	102	13	decade	decade	NOUN
ajssms-6806	102	14	internationally	internationally	ADV
ajssms-6806	102	15	.	.	PUNCT
ajssms-6806	103	1	the	the	DET
ajssms-6806	103	2	traditional	traditional	ADJ
ajssms-6806	103	3	role	role	NOUN
ajssms-6806	103	4	of	of	ADP
ajssms-6806	103	5	primarily	primarily	ADV
ajssms-6806	103	6	providing	provide	VERB
ajssms-6806	103	7	an	an	DET
ajssms-6806	103	8	independent	independent	ADJ
ajssms-6806	103	9	review	review	NOUN
ajssms-6806	103	10	of	of	ADP
ajssms-6806	103	11	the	the	DET
ajssms-6806	103	12	accounts	account	NOUN
ajssms-6806	103	13	of	of	ADP
ajssms-6806	103	14	public	public	ADJ
ajssms-6806	103	15	sector	sector	NOUN
ajssms-6806	103	16	entities	entity	NOUN
ajssms-6806	103	17	has	have	AUX
ajssms-6806	103	18	changed	change	VERB
ajssms-6806	103	19	.	.	PUNCT
ajssms-6806	104	1	the	the	DET
ajssms-6806	104	2	push	push	NOUN
ajssms-6806	104	3	for	for	ADP
ajssms-6806	104	4	good	good	ADJ
ajssms-6806	104	5	governance	governance	NOUN
ajssms-6806	104	6	,	,	PUNCT
ajssms-6806	104	7	transparency	transparency	NOUN
ajssms-6806	104	8	and	and	CCONJ
ajssms-6806	104	9	accountability	accountability	NOUN
ajssms-6806	104	10	during	during	ADP
ajssms-6806	104	11	the	the	DET
ajssms-6806	104	12	period	period	NOUN
ajssms-6806	104	13	and	and	CCONJ
ajssms-6806	104	14	the	the	DET
ajssms-6806	104	15	push	push	NOUN
ajssms-6806	104	16	for	for	ADP
ajssms-6806	104	17	justifiable	justifiable	ADJ
ajssms-6806	104	18	allocation	allocation	NOUN
ajssms-6806	104	19	of	of	ADP
ajssms-6806	104	20	resources	resource	NOUN
ajssms-6806	104	21	by	by	ADP
ajssms-6806	104	22	the	the	DET
ajssms-6806	104	23	society	society	NOUN
ajssms-6806	104	24	have	have	AUX
ajssms-6806	104	25	necessitated	necessitate	VERB
ajssms-6806	104	26	auditors	auditor	NOUN
ajssms-6806	104	27	to	to	PART
ajssms-6806	104	28	enhance	enhance	VERB
ajssms-6806	104	29	their	their	PRON
ajssms-6806	104	30	audit	audit	NOUN
ajssms-6806	104	31	scope	scope	NOUN
ajssms-6806	104	32	to	to	PART
ajssms-6806	104	33	cover	cover	VERB
ajssms-6806	104	34	financial	financial	ADJ
ajssms-6806	104	35	and	and	CCONJ
ajssms-6806	104	36	performance	performance	NOUN
ajssms-6806	104	37	audit	audit	NOUN
ajssms-6806	104	38	functions	function	NOUN
ajssms-6806	104	39	.	.	PUNCT
ajssms-6806	105	1	the	the	DET
ajssms-6806	105	2	financial	financial	ADJ
ajssms-6806	105	3	audit	audit	NOUN
ajssms-6806	105	4	involves	involve	VERB
ajssms-6806	105	5	the	the	DET
ajssms-6806	105	6	review	review	NOUN
ajssms-6806	105	7	of	of	ADP
ajssms-6806	105	8	the	the	DET
ajssms-6806	105	9	accounts	account	NOUN
ajssms-6806	105	10	and	and	CCONJ
ajssms-6806	105	11	the	the	DET
ajssms-6806	105	12	internal	internal	ADJ
ajssms-6806	105	13	controls	control	NOUN
ajssms-6806	105	14	of	of	ADP
ajssms-6806	105	15	the	the	DET
ajssms-6806	105	16	entity	entity	NOUN
ajssms-6806	105	17	while	while	SCONJ
ajssms-6806	105	18	the	the	DET
ajssms-6806	105	19	performance	performance	NOUN
ajssms-6806	105	20	audit	audit	NOUN
ajssms-6806	105	21	involves	involve	VERB
ajssms-6806	105	22	among	among	ADP
ajssms-6806	105	23	other	other	ADJ
ajssms-6806	105	24	things	thing	NOUN
ajssms-6806	105	25	,	,	PUNCT
ajssms-6806	105	26	the	the	DET
ajssms-6806	105	27	mda	mda	PROPN
ajssms-6806	105	28	’s	’s	PART
ajssms-6806	105	29	programme	programme	NOUN
ajssms-6806	105	30	efficiency	efficiency	NOUN
ajssms-6806	105	31	,	,	PUNCT
ajssms-6806	105	32	effectiveness	effectiveness	NOUN
ajssms-6806	105	33	and	and	CCONJ
ajssms-6806	105	34	economy	economy	NOUN
ajssms-6806	105	35	(	(	PUNCT
ajssms-6806	105	36	value	value	NOUN
ajssms-6806	105	37	for	for	ADP
ajssms-6806	105	38	money	money	NOUN
ajssms-6806	105	39	)	)	PUNCT
ajssms-6806	105	40	.	.	PUNCT
ajssms-6806	106	1	the	the	DET
ajssms-6806	106	2	nigeria	nigeria	PROPN
ajssms-6806	106	3	public	public	ADJ
ajssms-6806	106	4	finance	finance	NOUN
ajssms-6806	106	5	is	be	AUX
ajssms-6806	106	6	guided	guide	VERB
ajssms-6806	106	7	through	through	ADP
ajssms-6806	106	8	the	the	DET
ajssms-6806	106	9	finance	finance	NOUN
ajssms-6806	106	10	(	(	PUNCT
ajssms-6806	106	11	control	control	NOUN
ajssms-6806	106	12	and	and	CCONJ
ajssms-6806	106	13	management	management	NOUN
ajssms-6806	106	14	)	)	PUNCT
ajssms-6806	106	15	act	act	PROPN
ajssms-6806	106	16	,	,	PUNCT
ajssms-6806	106	17	cap	cap	NOUN
ajssms-6806	106	18	f26	f26	ADJ
ajssms-6806	106	19	laws	law	NOUN
ajssms-6806	106	20	of	of	ADP
ajssms-6806	106	21	the	the	DET
ajssms-6806	106	22	federation	federation	PROPN
ajssms-6806	106	23	of	of	ADP
ajssms-6806	106	24	nigeria	nigeria	PROPN
ajssms-6806	106	25	,	,	PUNCT
ajssms-6806	106	26	2004	2004	NUM
ajssms-6806	106	27	.	.	PUNCT
ajssms-6806	107	1	the	the	DET
ajssms-6806	107	2	act	act	NOUN
ajssms-6806	107	3	was	be	AUX
ajssms-6806	107	4	reviewed	review	VERB
ajssms-6806	107	5	to	to	PART
ajssms-6806	107	6	ensure	ensure	VERB
ajssms-6806	107	7	accountability	accountability	NOUN
ajssms-6806	107	8	and	and	CCONJ
ajssms-6806	107	9	transparency	transparency	NOUN
ajssms-6806	107	10	in	in	ADP
ajssms-6806	107	11	the	the	DET
ajssms-6806	107	12	management	management	NOUN
ajssms-6806	107	13	of	of	ADP
ajssms-6806	107	14	public	public	ADJ
ajssms-6806	107	15	funds	fund	NOUN
ajssms-6806	107	16	,	,	PUNCT
ajssms-6806	107	17	revenues	revenue	NOUN
ajssms-6806	107	18	,	,	PUNCT
ajssms-6806	107	19	expenditures	expenditure	NOUN
ajssms-6806	107	20	,	,	PUNCT
ajssms-6806	107	21	assets	asset	NOUN
ajssms-6806	107	22	and	and	CCONJ
ajssms-6806	107	23	liabilities	liability	NOUN
ajssms-6806	107	24	of	of	ADP
ajssms-6806	107	25	the	the	DET
ajssms-6806	107	26	government	government	NOUN
ajssms-6806	107	27	of	of	ADP
ajssms-6806	107	28	the	the	DET
ajssms-6806	107	29	federation	federation	NOUN
ajssms-6806	107	30	and	and	CCONJ
ajssms-6806	107	31	other	other	ADJ
ajssms-6806	107	32	related	related	ADJ
ajssms-6806	107	33	matters	matter	NOUN
ajssms-6806	107	34	.	.	PUNCT
ajssms-6806	108	1	among	among	ADP
ajssms-6806	108	2	the	the	DET
ajssms-6806	108	3	sections	section	NOUN
ajssms-6806	108	4	is	be	AUX
ajssms-6806	108	5	the	the	DET
ajssms-6806	108	6	internal	internal	ADJ
ajssms-6806	108	7	audit	audit	NOUN
ajssms-6806	108	8	2.3	2.3	NUM
ajssms-6806	108	9	.	.	PUNCT
ajssms-6806	109	1	internal	internal	ADJ
ajssms-6806	109	2	audit	audit	NOUN
ajssms-6806	109	3	section	section	NOUN
ajssms-6806	109	4	41(1	41(1	NOUN
ajssms-6806	109	5	)	)	PUNCT
ajssms-6806	109	6	stipulates	stipulate	VERB
ajssms-6806	109	7	“	"	PUNCT
ajssms-6806	109	8	there	there	PRON
ajssms-6806	109	9	shall	shall	AUX
ajssms-6806	109	10	be	be	AUX
ajssms-6806	109	11	an	an	DET
ajssms-6806	109	12	internal	internal	ADJ
ajssms-6806	109	13	audit	audit	NOUN
ajssms-6806	109	14	in	in	ADP
ajssms-6806	109	15	each	each	DET
ajssms-6806	109	16	public	public	ADJ
ajssms-6806	109	17	institution	institution	NOUN
ajssms-6806	109	18	which	which	PRON
ajssms-6806	109	19	shall	shall	AUX
ajssms-6806	109	20	be	be	AUX
ajssms-6806	109	21	independent	independent	ADJ
ajssms-6806	109	22	in	in	ADP
ajssms-6806	109	23	its	its	PRON
ajssms-6806	109	24	operations	operation	NOUN
ajssms-6806	109	25	and	and	CCONJ
ajssms-6806	109	26	have	have	VERB
ajssms-6806	109	27	free	free	ADJ
ajssms-6806	109	28	access	access	NOUN
ajssms-6806	109	29	to	to	ADP
ajssms-6806	109	30	all	all	DET
ajssms-6806	109	31	records	record	NOUN
ajssms-6806	109	32	and	and	CCONJ
ajssms-6806	109	33	documents	document	NOUN
ajssms-6806	109	34	of	of	ADP
ajssms-6806	109	35	that	that	DET
ajssms-6806	109	36	public	public	ADJ
ajssms-6806	109	37	institution	institution	NOUN
ajssms-6806	109	38	.	.	PUNCT
ajssms-6806	110	1	the	the	DET
ajssms-6806	110	2	head	head	NOUN
ajssms-6806	110	3	and	and	CCONJ
ajssms-6806	110	4	operational	operational	ADJ
ajssms-6806	110	5	staff	staff	NOUN
ajssms-6806	110	6	of	of	ADP
ajssms-6806	110	7	an	an	DET
ajssms-6806	110	8	internal	internal	ADJ
ajssms-6806	110	9	audit	audit	NOUN
ajssms-6806	110	10	shall	shall	AUX
ajssms-6806	110	11	be	be	AUX
ajssms-6806	110	12	deployed	deploy	VERB
ajssms-6806	110	13	by	by	ADP
ajssms-6806	110	14	the	the	DET
ajssms-6806	110	15	accountant	accountant	NOUN
ajssms-6806	110	16	general	general	NOUN
ajssms-6806	110	17	from	from	ADP
ajssms-6806	110	18	a	a	DET
ajssms-6806	110	19	pool	pool	NOUN
ajssms-6806	110	20	of	of	ADP
ajssms-6806	110	21	specialized	specialized	ADJ
ajssms-6806	110	22	treasury	treasury	PROPN
ajssms-6806	110	23	internal	internal	ADJ
ajssms-6806	110	24	auditors	auditor	NOUN
ajssms-6806	110	25	.	.	PUNCT
ajssms-6806	111	1	the	the	DET
ajssms-6806	111	2	head	head	NOUN
ajssms-6806	111	3	of	of	ADP
ajssms-6806	111	4	an	an	DET
ajssms-6806	111	5	internal	internal	ADJ
ajssms-6806	111	6	audit	audit	NOUN
ajssms-6806	111	7	shall	shall	AUX
ajssms-6806	111	8	be	be	AUX
ajssms-6806	111	9	directly	directly	ADV
ajssms-6806	111	10	responsible	responsible	ADJ
ajssms-6806	111	11	to	to	ADP
ajssms-6806	111	12	the	the	DET
ajssms-6806	111	13	accounting	accounting	NOUN
ajssms-6806	111	14	officer	officer	NOUN
ajssms-6806	111	15	of	of	ADP
ajssms-6806	111	16	a	a	DET
ajssms-6806	111	17	public	public	ADJ
ajssms-6806	111	18	institution	institution	NOUN
ajssms-6806	111	19	for	for	ADP
ajssms-6806	111	20	a	a	DET
ajssms-6806	111	21	comprehensive	comprehensive	ADJ
ajssms-6806	111	22	audit	audit	NOUN
ajssms-6806	111	23	of	of	ADP
ajssms-6806	111	24	all	all	DET
ajssms-6806	111	25	the	the	DET
ajssms-6806	111	26	operations	operation	NOUN
ajssms-6806	111	27	and	and	CCONJ
ajssms-6806	111	28	activities	activity	NOUN
ajssms-6806	111	29	of	of	ADP
ajssms-6806	111	30	the	the	DET
ajssms-6806	111	31	public	public	ADJ
ajssms-6806	111	32	institution	institution	NOUN
ajssms-6806	111	33	.	.	PUNCT
ajssms-6806	112	1	2.4	2.4	NUM
ajssms-6806	112	2	.	.	PUNCT
ajssms-6806	112	3	functions	function	NOUN
ajssms-6806	112	4	of	of	ADP
ajssms-6806	112	5	the	the	DET
ajssms-6806	112	6	internal	internal	ADJ
ajssms-6806	112	7	audit	audit	NOUN
ajssms-6806	112	8	1	1	X
ajssms-6806	112	9	.	.	PUNCT
ajssms-6806	112	10	ensure	ensure	VERB
ajssms-6806	112	11	that	that	SCONJ
ajssms-6806	112	12	internal	internal	ADJ
ajssms-6806	112	13	control	control	NOUN
ajssms-6806	112	14	system	system	NOUN
ajssms-6806	112	15	in	in	ADP
ajssms-6806	112	16	place	place	NOUN
ajssms-6806	112	17	is	be	AUX
ajssms-6806	112	18	sufficient	sufficient	ADJ
ajssms-6806	112	19	and	and	CCONJ
ajssms-6806	112	20	functioning	function	VERB
ajssms-6806	112	21	properly	properly	ADV
ajssms-6806	112	22	.	.	PUNCT
ajssms-6806	113	1	2	2	X
ajssms-6806	113	2	.	.	X
ajssms-6806	113	3	carry	carry	VERB
ajssms-6806	113	4	out	out	ADP
ajssms-6806	113	5	100	100	NUM
ajssms-6806	113	6	%	%	NOUN
ajssms-6806	113	7	prepayment	prepayment	NOUN
ajssms-6806	113	8	,	,	PUNCT
ajssms-6806	113	9	financial	financial	ADJ
ajssms-6806	113	10	,	,	PUNCT
ajssms-6806	113	11	management	management	NOUN
ajssms-6806	113	12	,	,	PUNCT
ajssms-6806	113	13	risk	risk	NOUN
ajssms-6806	113	14	-	-	PUNCT
ajssms-6806	113	15	based	base	VERB
ajssms-6806	113	16	and	and	CCONJ
ajssms-6806	113	17	system	system	NOUN
ajssms-6806	113	18	audits	audits	NOUN
ajssms-6806	113	19	.	.	PUNCT
ajssms-6806	114	1	3	3	X
ajssms-6806	114	2	.	.	X
ajssms-6806	114	3	conduct	conduct	VERB
ajssms-6806	114	4	special	special	ADJ
ajssms-6806	114	5	reviews	review	NOUN
ajssms-6806	114	6	,	,	PUNCT
ajssms-6806	114	7	investigation	investigation	NOUN
ajssms-6806	114	8	and	and	CCONJ
ajssms-6806	114	9	any	any	DET
ajssms-6806	114	10	other	other	ADJ
ajssms-6806	114	11	assignment	assignment	NOUN
ajssms-6806	114	12	as	as	SCONJ
ajssms-6806	114	13	may	may	AUX
ajssms-6806	114	14	be	be	AUX
ajssms-6806	114	15	directed	direct	VERB
ajssms-6806	114	16	by	by	ADP
ajssms-6806	114	17	the	the	DET
ajssms-6806	114	18	accounting	accounting	NOUN
ajssms-6806	114	19	officer	officer	NOUN
ajssms-6806	114	20	.	.	PUNCT
ajssms-6806	115	1	4	4	X
ajssms-6806	115	2	.	.	X
ajssms-6806	115	3	render	render	VERB
ajssms-6806	115	4	monthly	monthly	ADV
ajssms-6806	115	5	,	,	PUNCT
ajssms-6806	115	6	quarterly	quarterly	ADJ
ajssms-6806	115	7	and	and	CCONJ
ajssms-6806	115	8	half	half	NOUN
ajssms-6806	115	9	yearly	yearly	ADJ
ajssms-6806	115	10	reports	report	NOUN
ajssms-6806	115	11	to	to	ADP
ajssms-6806	115	12	the	the	DET
ajssms-6806	115	13	accounting	accounting	NOUN
ajssms-6806	115	14	officer	officer	NOUN
ajssms-6806	115	15	and	and	CCONJ
ajssms-6806	115	16	forward	forward	ADV
ajssms-6806	115	17	a	a	DET
ajssms-6806	115	18	copy	copy	NOUN
ajssms-6806	115	19	to	to	ADP
ajssms-6806	115	20	the	the	DET
ajssms-6806	115	21	accountant	accountant	NOUN
ajssms-6806	115	22	general	general	NOUN
ajssms-6806	115	23	and	and	CCONJ
ajssms-6806	115	24	auditor	auditor	NOUN
ajssms-6806	115	25	-	-	PUNCT
ajssms-6806	115	26	general	general	NOUN
ajssms-6806	115	27	.	.	PUNCT
ajssms-6806	116	1	5	5	X
ajssms-6806	116	2	.	.	X
ajssms-6806	116	3	issuance	issuance	NOUN
ajssms-6806	116	4	of	of	ADP
ajssms-6806	116	5	special	special	ADJ
ajssms-6806	116	6	reports	report	NOUN
ajssms-6806	116	7	when	when	SCONJ
ajssms-6806	116	8	in	in	ADP
ajssms-6806	116	9	his	his	PRON
ajssms-6806	116	10	opinion	opinion	NOUN
ajssms-6806	116	11	,	,	PUNCT
ajssms-6806	116	12	the	the	DET
ajssms-6806	116	13	attention	attention	NOUN
ajssms-6806	116	14	of	of	ADP
ajssms-6806	116	15	the	the	DET
ajssms-6806	116	16	accounting	accounting	NOUN
ajssms-6806	116	17	officer	officer	NOUN
ajssms-6806	116	18	and	and	CCONJ
ajssms-6806	116	19	that	that	PRON
ajssms-6806	116	20	of	of	ADP
ajssms-6806	116	21	director	director	NOUN
ajssms-6806	116	22	of	of	ADP
ajssms-6806	116	23	finance	finance	NOUN
ajssms-6806	116	24	and	and	CCONJ
ajssms-6806	116	25	accounts	account	NOUN
ajssms-6806	116	26	of	of	ADP
ajssms-6806	116	27	the	the	DET
ajssms-6806	116	28	ministry	ministry	NOUN
ajssms-6806	116	29	need	need	VERB
ajssms-6806	116	30	to	to	PART
ajssms-6806	116	31	be	be	AUX
ajssms-6806	116	32	drawn	draw	VERB
ajssms-6806	116	33	to	to	ADP
ajssms-6806	116	34	any	any	DET
ajssms-6806	116	35	irregularity	irregularity	NOUN
ajssms-6806	116	36	in	in	ADP
ajssms-6806	116	37	the	the	DET
ajssms-6806	116	38	accounting	accounting	NOUN
ajssms-6806	116	39	records	record	NOUN
ajssms-6806	116	40	or	or	CCONJ
ajssms-6806	116	41	to	to	ADP
ajssms-6806	116	42	any	any	DET
ajssms-6806	116	43	apparent	apparent	ADJ
ajssms-6806	116	44	weakness	weakness	NOUN
ajssms-6806	116	45	in	in	ADP
ajssms-6806	116	46	the	the	DET
ajssms-6806	116	47	accounting	accounting	NOUN
ajssms-6806	116	48	procedure	procedure	NOUN
ajssms-6806	116	49	.	.	PUNCT
ajssms-6806	117	1	6	6	X
ajssms-6806	117	2	.	.	X
ajssms-6806	117	3	the	the	DET
ajssms-6806	117	4	head	head	NOUN
ajssms-6806	117	5	of	of	ADP
ajssms-6806	117	6	internal	internal	ADJ
ajssms-6806	117	7	audit	audit	NOUN
ajssms-6806	117	8	to	to	PART
ajssms-6806	117	9	draw	draw	VERB
ajssms-6806	117	10	up	up	ADP
ajssms-6806	117	11	detailed	detailed	ADJ
ajssms-6806	117	12	internal	internal	ADJ
ajssms-6806	117	13	audit	audit	NOUN
ajssms-6806	117	14	instructions	instruction	NOUN
ajssms-6806	117	15	for	for	ADP
ajssms-6806	117	16	the	the	DET
ajssms-6806	117	17	use	use	NOUN
ajssms-6806	117	18	of	of	ADP
ajssms-6806	117	19	the	the	DET
ajssms-6806	117	20	staff	staff	NOUN
ajssms-6806	117	21	,	,	PUNCT
ajssms-6806	117	22	setting	set	VERB
ajssms-6806	117	23	out	out	ADP
ajssms-6806	117	24	concisely	concisely	ADV
ajssms-6806	117	25	the	the	DET
ajssms-6806	117	26	nature	nature	NOUN
ajssms-6806	117	27	and	and	CCONJ
ajssms-6806	117	28	extent	extent	NOUN
ajssms-6806	117	29	of	of	ADP
ajssms-6806	117	30	the	the	DET
ajssms-6806	117	31	checks	check	NOUN
ajssms-6806	117	32	to	to	PART
ajssms-6806	117	33	be	be	AUX
ajssms-6806	117	34	applied	apply	VERB
ajssms-6806	117	35	to	to	ADP
ajssms-6806	117	36	each	each	DET
ajssms-6806	117	37	account	account	NOUN
ajssms-6806	117	38	or	or	CCONJ
ajssms-6806	117	39	record	record	NOUN
ajssms-6806	117	40	.	.	PUNCT
ajssms-6806	118	1	by	by	ADP
ajssms-6806	118	2	the	the	DET
ajssms-6806	118	3	provisions	provision	NOUN
ajssms-6806	118	4	of	of	ADP
ajssms-6806	118	5	the	the	DET
ajssms-6806	118	6	act	act	NOUN
ajssms-6806	118	7	,	,	PUNCT
ajssms-6806	118	8	the	the	DET
ajssms-6806	118	9	internal	internal	ADJ
ajssms-6806	118	10	auditor	auditor	NOUN
ajssms-6806	118	11	in	in	ADP
ajssms-6806	118	12	any	any	DET
ajssms-6806	118	13	institution	institution	NOUN
ajssms-6806	118	14	is	be	AUX
ajssms-6806	118	15	deployed	deploy	VERB
ajssms-6806	118	16	by	by	ADP
ajssms-6806	118	17	the	the	DET
ajssms-6806	118	18	accountant	accountant	NOUN
ajssms-6806	118	19	general	general	NOUN
ajssms-6806	118	20	from	from	ADP
ajssms-6806	118	21	a	a	DET
ajssms-6806	118	22	pool	pool	NOUN
ajssms-6806	118	23	of	of	ADP
ajssms-6806	118	24	specialized	specialized	ADJ
ajssms-6806	118	25	treasury	treasury	NOUN
ajssms-6806	118	26	internal	internal	ADJ
ajssms-6806	118	27	auditors	auditor	NOUN
ajssms-6806	118	28	and	and	CCONJ
ajssms-6806	118	29	directly	directly	ADV
ajssms-6806	118	30	responsible	responsible	ADJ
ajssms-6806	118	31	to	to	ADP
ajssms-6806	118	32	the	the	DET
ajssms-6806	118	33	accounting	accounting	NOUN
ajssms-6806	118	34	officer	officer	NOUN
ajssms-6806	118	35	of	of	ADP
ajssms-6806	118	36	a	a	DET
ajssms-6806	118	37	public	public	ADJ
ajssms-6806	118	38	institution	institution	NOUN
ajssms-6806	118	39	for	for	ADP
ajssms-6806	118	40	a	a	DET
ajssms-6806	118	41	comprehensive	comprehensive	ADJ
ajssms-6806	118	42	audit	audit	NOUN
ajssms-6806	118	43	of	of	ADP
ajssms-6806	118	44	all	all	DET
ajssms-6806	118	45	the	the	DET
ajssms-6806	118	46	operations	operation	NOUN
ajssms-6806	118	47	and	and	CCONJ
ajssms-6806	118	48	activities	activity	NOUN
ajssms-6806	118	49	of	of	ADP
ajssms-6806	118	50	the	the	DET
ajssms-6806	118	51	public	public	ADJ
ajssms-6806	118	52	institution	institution	NOUN
ajssms-6806	118	53	.	.	PUNCT
ajssms-6806	119	1	the	the	DET
ajssms-6806	119	2	implies	imply	VERB
ajssms-6806	119	3	that	that	SCONJ
ajssms-6806	119	4	the	the	DET
ajssms-6806	119	5	internal	internal	ADJ
ajssms-6806	119	6	auditor	auditor	NOUN
ajssms-6806	119	7	is	be	AUX
ajssms-6806	119	8	answerable	answerable	ADJ
ajssms-6806	119	9	to	to	ADP
ajssms-6806	119	10	the	the	DET
ajssms-6806	119	11	accounting	accounting	NOUN
ajssms-6806	119	12	officer	officer	NOUN
ajssms-6806	119	13	(	(	PUNCT
ajssms-6806	119	14	permanent	permanent	ADJ
ajssms-6806	119	15	secretary	secretary	NOUN
ajssms-6806	119	16	for	for	ADP
ajssms-6806	119	17	ministries	ministry	NOUN
ajssms-6806	119	18	,	,	PUNCT
ajssms-6806	119	19	executive	executive	ADJ
ajssms-6806	119	20	chairman	chairman	NOUN
ajssms-6806	119	21	,	,	PUNCT
ajssms-6806	119	22	director	director	NOUN
ajssms-6806	119	23	general	general	ADJ
ajssms-6806	119	24	executive	executive	ADJ
ajssms-6806	119	25	secretary	secretary	NOUN
ajssms-6806	119	26	or	or	CCONJ
ajssms-6806	119	27	its	its	PRON
ajssms-6806	119	28	equivalent	equivalent	NOUN
ajssms-6806	119	29	)	)	PUNCT
ajssms-6806	119	30	for	for	ADP
ajssms-6806	119	31	extra	extra	ADJ
ajssms-6806	119	32	-	-	ADJ
ajssms-6806	119	33	ministerial	ministerial	ADJ
ajssms-6806	119	34	departments	department	NOUN
ajssms-6806	119	35	of	of	ADP
ajssms-6806	119	36	the	the	DET
ajssms-6806	119	37	institution	institution	NOUN
ajssms-6806	119	38	in	in	ADP
ajssms-6806	119	39	which	which	PRON
ajssms-6806	119	40	he	he	PRON
ajssms-6806	119	41	/	/	SYM
ajssms-6806	119	42	she	she	PRON
ajssms-6806	119	43	operates	operate	VERB
ajssms-6806	119	44	.	.	PUNCT
ajssms-6806	120	1	the	the	DET
ajssms-6806	120	2	line	line	NOUN
ajssms-6806	120	3	of	of	ADP
ajssms-6806	120	4	reporting	reporting	NOUN
ajssms-6806	120	5	as	as	SCONJ
ajssms-6806	120	6	enshrined	enshrine	VERB
ajssms-6806	120	7	in	in	ADP
ajssms-6806	120	8	the	the	DET
ajssms-6806	120	9	law	law	NOUN
ajssms-6806	120	10	runs	run	VERB
ajssms-6806	120	11	contrary	contrary	ADV
ajssms-6806	120	12	to	to	ADP
ajssms-6806	120	13	international	international	ADJ
ajssms-6806	120	14	best	good	ADJ
ajssms-6806	120	15	practices	practice	NOUN
ajssms-6806	120	16	and	and	CCONJ
ajssms-6806	120	17	the	the	DET
ajssms-6806	120	18	private	private	ADJ
ajssms-6806	120	19	sector	sector	NOUN
ajssms-6806	120	20	code	code	NOUN
ajssms-6806	120	21	of	of	ADP
ajssms-6806	120	22	corporate	corporate	ADJ
ajssms-6806	120	23	governance	governance	NOUN
ajssms-6806	120	24	.	.	PUNCT
ajssms-6806	121	1	the	the	DET
ajssms-6806	121	2	internal	internal	ADJ
ajssms-6806	121	3	auditor	auditor	NOUN
ajssms-6806	121	4	should	should	AUX
ajssms-6806	121	5	have	have	AUX
ajssms-6806	121	6	been	be	AUX
ajssms-6806	121	7	made	make	VERB
ajssms-6806	121	8	to	to	PART
ajssms-6806	121	9	be	be	AUX
ajssms-6806	121	10	answerable	answerable	ADJ
ajssms-6806	121	11	to	to	ADP
ajssms-6806	121	12	the	the	DET
ajssms-6806	121	13	auditor	auditor	NOUN
ajssms-6806	121	14	-	-	PUNCT
ajssms-6806	121	15	general	general	ADJ
ajssms-6806	121	16	or	or	CCONJ
ajssms-6806	121	17	audit	audit	NOUN
ajssms-6806	121	18	commission	commission	NOUN
ajssms-6806	121	19	like	like	ADP
ajssms-6806	121	20	the	the	DET
ajssms-6806	121	21	audit	audit	NOUN
ajssms-6806	121	22	committee	committee	NOUN
ajssms-6806	121	23	in	in	ADP
ajssms-6806	121	24	the	the	DET
ajssms-6806	121	25	private	private	ADJ
ajssms-6806	121	26	sector	sector	NOUN
ajssms-6806	121	27	as	as	SCONJ
ajssms-6806	121	28	stipulated	stipulate	VERB
ajssms-6806	121	29	in	in	ADP
ajssms-6806	121	30	the	the	DET
ajssms-6806	121	31	2019	2019	NUM
ajssms-6806	121	32	nigeria	nigeria	PROPN
ajssms-6806	121	33	code	code	NOUN
ajssms-6806	121	34	of	of	ADP
ajssms-6806	121	35	corporate	corporate	ADJ
ajssms-6806	121	36	governance	governance	NOUN
ajssms-6806	121	37	.	.	PUNCT
ajssms-6806	122	1	melinda	melinda	PROPN
ajssms-6806	122	2	(	(	PUNCT
ajssms-6806	122	3	2024	2024	NUM
ajssms-6806	122	4	)	)	PUNCT
ajssms-6806	122	5	posit	posit	VERB
ajssms-6806	122	6	that	that	SCONJ
ajssms-6806	122	7	internal	internal	ADJ
ajssms-6806	122	8	auditors	auditor	NOUN
ajssms-6806	122	9	must	must	AUX
ajssms-6806	122	10	be	be	AUX
ajssms-6806	122	11	equipped	equip	VERB
ajssms-6806	122	12	with	with	ADP
ajssms-6806	122	13	adequate	adequate	ADJ
ajssms-6806	122	14	competence	competence	NOUN
ajssms-6806	122	15	in	in	ADP
ajssms-6806	122	16	carrying	carry	VERB
ajssms-6806	122	17	out	out	ADP
ajssms-6806	122	18	their	their	PRON
ajssms-6806	122	19	duties	duty	NOUN
ajssms-6806	122	20	by	by	ADP
ajssms-6806	122	21	being	be	AUX
ajssms-6806	122	22	given	give	VERB
ajssms-6806	122	23	regular	regular	ADJ
ajssms-6806	122	24	training	training	NOUN
ajssms-6806	122	25	and	and	CCONJ
ajssms-6806	122	26	the	the	DET
ajssms-6806	122	27	department	department	NOUN
ajssms-6806	122	28	must	must	AUX
ajssms-6806	122	29	be	be	AUX
ajssms-6806	122	30	directly	directly	ADV
ajssms-6806	122	31	under	under	ADP
ajssms-6806	122	32	top	top	ADJ
ajssms-6806	122	33	management	management	NOUN
ajssms-6806	122	34	to	to	PART
ajssms-6806	122	35	create	create	VERB
ajssms-6806	122	36	audit	audit	NOUN
ajssms-6806	122	37	independence	independence	NOUN
ajssms-6806	122	38	.	.	PUNCT
ajssms-6806	123	1	the	the	DET
ajssms-6806	123	2	lack	lack	NOUN
ajssms-6806	123	3	of	of	ADP
ajssms-6806	123	4	defined	define	VERB
ajssms-6806	123	5	security	security	NOUN
ajssms-6806	123	6	guarantee	guarantee	NOUN
ajssms-6806	123	7	also	also	ADV
ajssms-6806	123	8	in	in	ADP
ajssms-6806	123	9	the	the	DET
ajssms-6806	123	10	financial	financial	ADJ
ajssms-6806	123	11	regulation	regulation	NOUN
ajssms-6806	123	12	to	to	PART
ajssms-6806	123	13	protect	protect	VERB
ajssms-6806	123	14	the	the	DET
ajssms-6806	123	15	internal	internal	ADJ
ajssms-6806	123	16	auditor	auditor	NOUN
ajssms-6806	123	17	against	against	ADP
ajssms-6806	123	18	possible	possible	ADJ
ajssms-6806	123	19	persecution	persecution	NOUN
ajssms-6806	123	20	from	from	ADP
ajssms-6806	123	21	the	the	DET
ajssms-6806	123	22	top	top	ADJ
ajssms-6806	123	23	management	management	NOUN
ajssms-6806	123	24	renders	render	VERB
ajssms-6806	123	25	the	the	DET
ajssms-6806	123	26	office	office	NOUN
ajssms-6806	123	27	vulnerable	vulnerable	ADJ
ajssms-6806	123	28	.	.	PUNCT
ajssms-6806	124	1	similarly	similarly	ADV
ajssms-6806	124	2	,	,	PUNCT
ajssms-6806	124	3	the	the	DET
ajssms-6806	124	4	lack	lack	NOUN
ajssms-6806	124	5	of	of	ADP
ajssms-6806	124	6	whistle	whistle	NOUN
ajssms-6806	124	7	blowing	blow	VERB
ajssms-6806	124	8	policy	policy	NOUN
ajssms-6806	124	9	and	and	CCONJ
ajssms-6806	124	10	or	or	CCONJ
ajssms-6806	124	11	external	external	ADJ
ajssms-6806	124	12	agency	agency	NOUN
ajssms-6806	124	13	like	like	ADP
ajssms-6806	124	14	an	an	DET
ajssms-6806	124	15	audit	audit	NOUN
ajssms-6806	124	16	committee	committee	NOUN
ajssms-6806	124	17	to	to	PART
ajssms-6806	124	18	protect	protect	VERB
ajssms-6806	124	19	the	the	DET
ajssms-6806	124	20	officer	officer	NOUN
ajssms-6806	124	21	against	against	ADP
ajssms-6806	124	22	victimization	victimization	NOUN
ajssms-6806	124	23	renders	render	VERB
ajssms-6806	124	24	the	the	DET
ajssms-6806	124	25	job	job	NOUN
ajssms-6806	124	26	risky	risky	ADJ
ajssms-6806	124	27	.	.	PUNCT
ajssms-6806	125	1	also	also	ADV
ajssms-6806	125	2	,	,	PUNCT
ajssms-6806	125	3	the	the	DET
ajssms-6806	125	4	lack	lack	NOUN
ajssms-6806	125	5	of	of	ADP
ajssms-6806	125	6	defined	define	VERB
ajssms-6806	125	7	pre	pre	ADJ
ajssms-6806	125	8	-	-	ADJ
ajssms-6806	125	9	requisite	requisite	ADJ
ajssms-6806	125	10	relevant	relevant	ADJ
ajssms-6806	125	11	qualification	qualification	NOUN
ajssms-6806	125	12	and	and	CCONJ
ajssms-6806	125	13	experience	experience	NOUN
ajssms-6806	125	14	to	to	PART
ajssms-6806	125	15	be	be	AUX
ajssms-6806	125	16	an	an	DET
ajssms-6806	125	17	internal	internal	ADJ
ajssms-6806	125	18	auditor	auditor	NOUN
ajssms-6806	125	19	cast	cast	VERB
ajssms-6806	125	20	doubt	doubt	NOUN
ajssms-6806	125	21	on	on	ADP
ajssms-6806	125	22	the	the	DET
ajssms-6806	125	23	office	office	NOUN
ajssms-6806	125	24	to	to	PART
ajssms-6806	125	25	be	be	AUX
ajssms-6806	125	26	a	a	DET
ajssms-6806	125	27	gatekeeper	gatekeeper	NOUN
ajssms-6806	125	28	.	.	PUNCT
ajssms-6806	126	1	the	the	DET
ajssms-6806	126	2	clause	clause	NOUN
ajssms-6806	126	3	“	"	PUNCT
ajssms-6806	126	4	the	the	DET
ajssms-6806	126	5	accountant	accountant	NOUN
ajssms-6806	126	6	general	general	NOUN
ajssms-6806	126	7	shall	shall	AUX
ajssms-6806	126	8	ensure	ensure	VERB
ajssms-6806	126	9	that	that	SCONJ
ajssms-6806	126	10	a	a	DET
ajssms-6806	126	11	suitably	suitably	ADV
ajssms-6806	126	12	competent	competent	ADJ
ajssms-6806	126	13	accountant	accountant	NOUN
ajssms-6806	126	14	is	be	AUX
ajssms-6806	126	15	placed	place	VERB
ajssms-6806	126	16	directly	directly	ADV
ajssms-6806	126	17	in	in	ADP
ajssms-6806	126	18	charge	charge	NOUN
ajssms-6806	126	19	of	of	ADP
ajssms-6806	126	20	the	the	DET
ajssms-6806	126	21	internal	internal	ADJ
ajssms-6806	126	22	audit	audit	NOUN
ajssms-6806	126	23	units	unit	NOUN
ajssms-6806	126	24	of	of	ADP
ajssms-6806	126	25	ministries	ministry	NOUN
ajssms-6806	126	26	/	/	SYM
ajssms-6806	126	27	extra	extra	ADJ
ajssms-6806	126	28	-	-	ADJ
ajssms-6806	126	29	ministerial	ministerial	ADJ
ajssms-6806	126	30	offices	office	NOUN
ajssms-6806	126	31	and	and	CCONJ
ajssms-6806	126	32	other	other	ADJ
ajssms-6806	126	33	arms	arm	NOUN
ajssms-6806	126	34	of	of	ADP
ajssms-6806	126	35	government	government	NOUN
ajssms-6806	126	36	has	have	AUX
ajssms-6806	126	37	not	not	PART
ajssms-6806	126	38	clearly	clearly	ADV
ajssms-6806	126	39	stipulated	stipulate	VERB
ajssms-6806	126	40	the	the	DET
ajssms-6806	126	41	requisite	requisite	ADJ
ajssms-6806	126	42	qualification	qualification	NOUN
ajssms-6806	126	43	and	and	CCONJ
ajssms-6806	126	44	experience	experience	NOUN
ajssms-6806	126	45	.	.	PUNCT
ajssms-6806	127	1	in	in	ADP
ajssms-6806	127	2	this	this	DET
ajssms-6806	127	3	instance	instance	NOUN
ajssms-6806	127	4	,	,	PUNCT
ajssms-6806	127	5	perception	perception	NOUN
ajssms-6806	127	6	carries	carry	VERB
ajssms-6806	127	7	the	the	DET
ajssms-6806	127	8	day	day	NOUN
ajssms-6806	127	9	.	.	PUNCT
ajssms-6806	128	1	the	the	DET
ajssms-6806	128	2	auditor	auditor	NOUN
ajssms-6806	128	3	like	like	ADP
ajssms-6806	128	4	a	a	DET
ajssms-6806	128	5	gate	gate	NOUN
ajssms-6806	128	6	keeper	keeper	PROPN
ajssms-6806	128	7	or	or	CCONJ
ajssms-6806	128	8	police	police	NOUN
ajssms-6806	128	9	man	man	NOUN
ajssms-6806	128	10	must	must	AUX
ajssms-6806	128	11	have	have	VERB
ajssms-6806	128	12	the	the	DET
ajssms-6806	128	13	following	follow	VERB
ajssms-6806	128	14	qualities	quality	NOUN
ajssms-6806	128	15	to	to	PART
ajssms-6806	128	16	guarantee	guarantee	VERB
ajssms-6806	128	17	functionality	functionality	NOUN
ajssms-6806	128	18	.	.	PUNCT
ajssms-6806	129	1	1	1	X
ajssms-6806	129	2	.	.	X
ajssms-6806	129	3	professional	professional	ADJ
ajssms-6806	129	4	and	and	CCONJ
ajssms-6806	129	5	technical	technical	ADJ
ajssms-6806	129	6	knowledge	knowledge	NOUN
ajssms-6806	129	7	and	and	CCONJ
ajssms-6806	129	8	ability	ability	NOUN
ajssms-6806	129	9	to	to	PART
ajssms-6806	129	10	interpret	interpret	VERB
ajssms-6806	129	11	the	the	DET
ajssms-6806	129	12	regulatory	regulatory	ADJ
ajssms-6806	129	13	laws	law	NOUN
ajssms-6806	129	14	governing	govern	VERB
ajssms-6806	129	15	the	the	DET
ajssms-6806	129	16	system	system	NOUN
ajssms-6806	129	17	.	.	PUNCT
ajssms-6806	130	1	2	2	X
ajssms-6806	130	2	.	.	X
ajssms-6806	130	3	independent	independent	ADJ
ajssms-6806	130	4	of	of	ADP
ajssms-6806	130	5	the	the	DET
ajssms-6806	130	6	system	system	NOUN
ajssms-6806	130	7	in	in	ADP
ajssms-6806	130	8	responsibility	responsibility	NOUN
ajssms-6806	130	9	and	and	CCONJ
ajssms-6806	130	10	accountability	accountability	NOUN
ajssms-6806	130	11	.	.	PUNCT
ajssms-6806	131	1	should	should	AUX
ajssms-6806	131	2	not	not	PART
ajssms-6806	131	3	be	be	AUX
ajssms-6806	131	4	operationally	operationally	ADV
ajssms-6806	131	5	be	be	AUX
ajssms-6806	131	6	responsible	responsible	ADJ
ajssms-6806	131	7	to	to	ADP
ajssms-6806	131	8	the	the	DET
ajssms-6806	131	9	management	management	NOUN
ajssms-6806	131	10	of	of	ADP
ajssms-6806	131	11	the	the	DET
ajssms-6806	131	12	agency	agency	NOUN
ajssms-6806	131	13	he	he	PRON
ajssms-6806	131	14	is	be	AUX
ajssms-6806	131	15	auditing	audit	VERB
ajssms-6806	131	16	.	.	PUNCT
ajssms-6806	132	1	3	3	X
ajssms-6806	132	2	.	.	NUM
ajssms-6806	132	3	secured	secured	ADJ
ajssms-6806	132	4	and	and	CCONJ
ajssms-6806	132	5	guaranteed	guarantee	VERB
ajssms-6806	132	6	career	career	NOUN
ajssms-6806	132	7	progression	progression	NOUN
ajssms-6806	132	8	devoid	devoid	ADJ
ajssms-6806	132	9	of	of	ADP
ajssms-6806	132	10	intimidation	intimidation	NOUN
ajssms-6806	132	11	.	.	PUNCT
ajssms-6806	133	1	the	the	DET
ajssms-6806	133	2	auditor	auditor	NOUN
ajssms-6806	133	3	’s	’s	PART
ajssms-6806	133	4	career	career	NOUN
ajssms-6806	133	5	progression	progression	NOUN
ajssms-6806	133	6	should	should	AUX
ajssms-6806	133	7	not	not	PART
ajssms-6806	133	8	be	be	AUX
ajssms-6806	133	9	dictated	dictate	VERB
ajssms-6806	133	10	by	by	ADP
ajssms-6806	133	11	the	the	DET
ajssms-6806	133	12	leadership	leadership	NOUN
ajssms-6806	133	13	of	of	ADP
ajssms-6806	133	14	the	the	DET
ajssms-6806	133	15	agency	agency	NOUN
ajssms-6806	133	16	he	he	PRON
ajssms-6806	133	17	is	be	AUX
ajssms-6806	133	18	its	its	PRON
ajssms-6806	133	19	auditor	auditor	NOUN
ajssms-6806	133	20	.	.	PUNCT
ajssms-6806	134	1	4	4	X
ajssms-6806	134	2	.	.	X
ajssms-6806	134	3	regulatory	regulatory	ADJ
ajssms-6806	134	4	laws	law	NOUN
ajssms-6806	134	5	must	must	AUX
ajssms-6806	134	6	not	not	PART
ajssms-6806	134	7	contain	contain	VERB
ajssms-6806	134	8	ambiguous	ambiguous	ADJ
ajssms-6806	134	9	clauses	clause	NOUN
ajssms-6806	134	10	that	that	PRON
ajssms-6806	134	11	may	may	AUX
ajssms-6806	134	12	be	be	AUX
ajssms-6806	134	13	prone	prone	ADJ
ajssms-6806	134	14	to	to	ADP
ajssms-6806	134	15	manipulation	manipulation	NOUN
ajssms-6806	134	16	by	by	ADP
ajssms-6806	134	17	officials	official	NOUN
ajssms-6806	134	18	.	.	PUNCT
ajssms-6806	135	1	2.5	2.5	NUM
ajssms-6806	135	2	.	.	PUNCT
ajssms-6806	136	1	office	office	NOUN
ajssms-6806	136	2	of	of	ADP
ajssms-6806	136	3	the	the	DET
ajssms-6806	136	4	auditor	auditor	NOUN
ajssms-6806	136	5	-	-	PUNCT
ajssms-6806	136	6	general	general	NOUN
ajssms-6806	136	7	the	the	DET
ajssms-6806	136	8	practice	practice	NOUN
ajssms-6806	136	9	of	of	ADP
ajssms-6806	136	10	auditing	auditing	NOUN
ajssms-6806	136	11	of	of	ADP
ajssms-6806	136	12	government	government	NOUN
ajssms-6806	136	13	agencies	agency	NOUN
ajssms-6806	136	14	financial	financial	ADJ
ajssms-6806	136	15	records	record	NOUN
ajssms-6806	136	16	has	have	AUX
ajssms-6806	136	17	always	always	ADV
ajssms-6806	136	18	been	be	AUX
ajssms-6806	136	19	regulated	regulate	VERB
ajssms-6806	136	20	in	in	ADP
ajssms-6806	136	21	nigeria	nigeria	PROPN
ajssms-6806	136	22	right	right	ADV
ajssms-6806	136	23	from	from	ADP
ajssms-6806	136	24	colonial	colonial	ADJ
ajssms-6806	136	25	times	time	NOUN
ajssms-6806	136	26	.	.	PUNCT
ajssms-6806	137	1	the	the	DET
ajssms-6806	137	2	1956	1956	NUM
ajssms-6806	137	3	audit	audit	NOUN
ajssms-6806	137	4	ordinance	ordinance	NOUN
ajssms-6806	137	5	was	be	AUX
ajssms-6806	137	6	enacted	enact	VERB
ajssms-6806	137	7	in	in	ADP
ajssms-6806	137	8	1956	1956	NUM
ajssms-6806	137	9	for	for	ADP
ajssms-6806	137	10	the	the	DET
ajssms-6806	137	11	audit	audit	NOUN
ajssms-6806	137	12	of	of	ADP
ajssms-6806	137	13	federal	federal	ADJ
ajssms-6806	137	14	mdas	mdas	PROPN
ajssms-6806	137	15	as	as	ADV
ajssms-6806	137	16	well	well	ADV
ajssms-6806	137	17	as	as	ADP
ajssms-6806	137	18	mdas	mda	NOUN
ajssms-6806	137	19	across	across	ADP
ajssms-6806	137	20	the	the	DET
ajssms-6806	137	21	regions	region	NOUN
ajssms-6806	137	22	in	in	ADP
ajssms-6806	137	23	nigeria	nigeria	PROPN
ajssms-6806	137	24	.	.	PUNCT
ajssms-6806	138	1	the	the	DET
ajssms-6806	138	2	act	act	NOUN
ajssms-6806	138	3	has	have	VERB
ajssms-6806	138	4	fifteen	fifteen	NUM
ajssms-6806	138	5	sections	section	NOUN
ajssms-6806	138	6	that	that	PRON
ajssms-6806	138	7	covered	cover	VERB
ajssms-6806	138	8	appointment	appointment	NOUN
ajssms-6806	138	9	,	,	PUNCT
ajssms-6806	138	10	tenure	tenure	NOUN
ajssms-6806	138	11	,	,	PUNCT
ajssms-6806	138	12	duties	duty	NOUN
ajssms-6806	138	13	,	,	PUNCT
ajssms-6806	138	14	powers	power	NOUN
ajssms-6806	138	15	and	and	CCONJ
ajssms-6806	138	16	salary	salary	NOUN
ajssms-6806	138	17	of	of	ADP
ajssms-6806	138	18	the	the	DET
ajssms-6806	138	19	director	director	NOUN
ajssms-6806	138	20	of	of	ADP
ajssms-6806	138	21	federal	federal	ADJ
ajssms-6806	138	22	audit	audit	NOUN
ajssms-6806	138	23	;	;	PUNCT
ajssms-6806	138	24	appointment	appointment	NOUN
ajssms-6806	138	25	of	of	ADP
ajssms-6806	138	26	acting	act	VERB
ajssms-6806	138	27	director	director	NOUN
ajssms-6806	138	28	of	of	ADP
ajssms-6806	138	29	federal	federal	ADJ
ajssms-6806	138	30	audit	audit	NOUN
ajssms-6806	138	31	;	;	PUNCT
ajssms-6806	138	32	time	time	NOUN
ajssms-6806	138	33	for	for	ADP
ajssms-6806	138	34	submission	submission	NOUN
ajssms-6806	138	35	of	of	ADP
ajssms-6806	138	36	accounts	account	NOUN
ajssms-6806	138	37	to	to	ADP
ajssms-6806	138	38	the	the	DET
ajssms-6806	138	39	director	director	NOUN
ajssms-6806	138	40	of	of	ADP
ajssms-6806	138	41	federal	federal	ADJ
ajssms-6806	138	42	audit	audit	NOUN
ajssms-6806	138	43	;	;	PUNCT
ajssms-6806	138	44	audit	audit	NOUN
ajssms-6806	138	45	of	of	ADP
ajssms-6806	138	46	accounts	account	NOUN
ajssms-6806	138	47	of	of	ADP
ajssms-6806	138	48	the	the	DET
ajssms-6806	138	49	regions	region	NOUN
ajssms-6806	138	50	and	and	CCONJ
ajssms-6806	138	51	statutory	statutory	ADJ
ajssms-6806	138	52	bodies	body	NOUN
ajssms-6806	138	53	;	;	PUNCT
ajssms-6806	138	54	time	time	NOUN
ajssms-6806	138	55	for	for	ADP
ajssms-6806	138	56	presentation	presentation	NOUN
ajssms-6806	138	57	of	of	ADP
ajssms-6806	138	58	the	the	DET
ajssms-6806	138	59	annual	annual	ADJ
ajssms-6806	138	60	certificate	certificate	NOUN
ajssms-6806	138	61	and	and	CCONJ
ajssms-6806	138	62	report	report	NOUN
ajssms-6806	138	63	of	of	ADP
ajssms-6806	138	64	the	the	DET
ajssms-6806	138	65	director	director	NOUN
ajssms-6806	138	66	of	of	ADP
ajssms-6806	138	67	federal	federal	ADJ
ajssms-6806	138	68	audit	audit	NOUN
ajssms-6806	138	69	to	to	ADP
ajssms-6806	138	70	the	the	DET
ajssms-6806	138	71	minister	minister	NOUN
ajssms-6806	138	72	of	of	ADP
ajssms-6806	138	73	finance	finance	NOUN
ajssms-6806	138	74	and	and	CCONJ
ajssms-6806	138	75	the	the	DET
ajssms-6806	138	76	house	house	NOUN
ajssms-6806	138	77	of	of	ADP
ajssms-6806	138	78	representatives	representatives	PROPN
ajssms-6806	138	79	.	.	PUNCT
ajssms-6806	139	1	asian	asian	ADJ
ajssms-6806	139	2	journal	journal	PROPN
ajssms-6806	139	3	of	of	ADP
ajssms-6806	139	4	social	social	ADJ
ajssms-6806	139	5	sciences	sciences	PROPN
ajssms-6806	139	6	and	and	CCONJ
ajssms-6806	139	7	management	management	NOUN
ajssms-6806	139	8	studies	study	NOUN
ajssms-6806	139	9	,	,	PUNCT
ajssms-6806	139	10	2025	2025	NUM
ajssms-6806	139	11	,	,	PUNCT
ajssms-6806	139	12	12(1	12(1	NUM
ajssms-6806	139	13	):	):	PUNCT
ajssms-6806	139	14	20	20	NUM
ajssms-6806	139	15	-	-	SYM
ajssms-6806	139	16	27	27	NUM
ajssms-6806	139	17	24	24	NUM
ajssms-6806	139	18	©	©	ADP
ajssms-6806	139	19	2024	2024	NUM
ajssms-6806	139	20	by	by	ADP
ajssms-6806	139	21	the	the	DET
ajssms-6806	139	22	authors	author	NOUN
ajssms-6806	139	23	;	;	PUNCT
ajssms-6806	139	24	licensee	licensee	PROPN
ajssms-6806	139	25	asian	asian	ADJ
ajssms-6806	139	26	online	online	PROPN
ajssms-6806	139	27	journal	journal	PROPN
ajssms-6806	139	28	publishing	publishing	NOUN
ajssms-6806	139	29	group	group	NOUN
ajssms-6806	139	30	upon	upon	SCONJ
ajssms-6806	139	31	independence	independence	NOUN
ajssms-6806	139	32	in	in	ADP
ajssms-6806	139	33	1960	1960	NUM
ajssms-6806	139	34	,	,	PUNCT
ajssms-6806	139	35	the	the	DET
ajssms-6806	139	36	country	country	NOUN
ajssms-6806	139	37	continued	continue	VERB
ajssms-6806	139	38	the	the	DET
ajssms-6806	139	39	application	application	NOUN
ajssms-6806	139	40	of	of	ADP
ajssms-6806	139	41	the	the	DET
ajssms-6806	139	42	1956	1956	NUM
ajssms-6806	139	43	audit	audit	NOUN
ajssms-6806	139	44	act	act	NOUN
ajssms-6806	139	45	in	in	ADP
ajssms-6806	139	46	the	the	DET
ajssms-6806	139	47	management	management	NOUN
ajssms-6806	139	48	of	of	ADP
ajssms-6806	139	49	public	public	ADJ
ajssms-6806	139	50	sector	sector	NOUN
ajssms-6806	139	51	audit	audit	NOUN
ajssms-6806	139	52	.	.	PUNCT
ajssms-6806	140	1	presently	presently	ADV
ajssms-6806	140	2	,	,	PUNCT
ajssms-6806	140	3	the	the	DET
ajssms-6806	140	4	offices	office	NOUN
ajssms-6806	140	5	of	of	ADP
ajssms-6806	140	6	the	the	DET
ajssms-6806	140	7	auditor	auditor	NOUN
ajssms-6806	140	8	general	general	NOUN
ajssms-6806	140	9	for	for	ADP
ajssms-6806	140	10	the	the	DET
ajssms-6806	140	11	federation	federation	NOUN
ajssms-6806	140	12	and	and	CCONJ
ajssms-6806	140	13	the	the	DET
ajssms-6806	140	14	states	state	NOUN
ajssms-6806	140	15	in	in	ADP
ajssms-6806	140	16	nigeria	nigeria	PROPN
ajssms-6806	140	17	are	be	AUX
ajssms-6806	140	18	covered	cover	VERB
ajssms-6806	140	19	under	under	ADP
ajssms-6806	140	20	sections	section	NOUN
ajssms-6806	140	21	85	85	NUM
ajssms-6806	140	22	and	and	CCONJ
ajssms-6806	140	23	125	125	NUM
ajssms-6806	140	24	of	of	ADP
ajssms-6806	140	25	the	the	DET
ajssms-6806	140	26	amended	amend	VERB
ajssms-6806	140	27	1999	1999	NUM
ajssms-6806	140	28	constitution	constitution	NOUN
ajssms-6806	140	29	of	of	ADP
ajssms-6806	140	30	the	the	DET
ajssms-6806	140	31	federal	federal	PROPN
ajssms-6806	140	32	republic	republic	PROPN
ajssms-6806	140	33	of	of	ADP
ajssms-6806	140	34	nigeria	nigeria	PROPN
ajssms-6806	140	35	,	,	PUNCT
ajssms-6806	140	36	as	as	SCONJ
ajssms-6806	140	37	enumerated	enumerate	VERB
ajssms-6806	140	38	below	below	ADV
ajssms-6806	140	39	.	.	PUNCT
ajssms-6806	141	1	1	1	X
ajssms-6806	141	2	.	.	X
ajssms-6806	141	3	there	there	PRON
ajssms-6806	141	4	shall	shall	AUX
ajssms-6806	141	5	be	be	AUX
ajssms-6806	141	6	an	an	DET
ajssms-6806	141	7	auditor	auditor	NOUN
ajssms-6806	141	8	-	-	PUNCT
ajssms-6806	141	9	general	general	NOUN
ajssms-6806	141	10	for	for	ADP
ajssms-6806	141	11	the	the	DET
ajssms-6806	141	12	federation	federation	NOUN
ajssms-6806	141	13	who	who	PRON
ajssms-6806	141	14	shall	shall	AUX
ajssms-6806	141	15	be	be	AUX
ajssms-6806	141	16	appointed	appoint	VERB
ajssms-6806	141	17	in	in	ADP
ajssms-6806	141	18	accordance	accordance	NOUN
ajssms-6806	141	19	with	with	ADP
ajssms-6806	141	20	the	the	DET
ajssms-6806	141	21	provisions	provision	NOUN
ajssms-6806	141	22	of	of	ADP
ajssms-6806	141	23	section	section	NOUN
ajssms-6806	141	24	86	86	NUM
ajssms-6806	141	25	of	of	ADP
ajssms-6806	141	26	this	this	DET
ajssms-6806	141	27	constitution	constitution	NOUN
ajssms-6806	141	28	.	.	PUNCT
ajssms-6806	142	1	2	2	X
ajssms-6806	142	2	.	.	X
ajssms-6806	142	3	the	the	DET
ajssms-6806	142	4	auditor	auditor	NOUN
ajssms-6806	142	5	-	-	PUNCT
ajssms-6806	142	6	general	general	NOUN
ajssms-6806	142	7	for	for	ADP
ajssms-6806	142	8	a	a	DET
ajssms-6806	142	9	state	state	NOUN
ajssms-6806	142	10	shall	shall	AUX
ajssms-6806	142	11	be	be	AUX
ajssms-6806	142	12	appointed	appoint	VERB
ajssms-6806	142	13	by	by	ADP
ajssms-6806	142	14	the	the	DET
ajssms-6806	142	15	governor	governor	NOUN
ajssms-6806	142	16	of	of	ADP
ajssms-6806	142	17	the	the	DET
ajssms-6806	142	18	state	state	NOUN
ajssms-6806	142	19	in	in	ADP
ajssms-6806	142	20	accordance	accordance	NOUN
ajssms-6806	142	21	with	with	ADP
ajssms-6806	142	22	the	the	DET
ajssms-6806	142	23	provisions	provision	NOUN
ajssms-6806	142	24	of	of	ADP
ajssms-6806	142	25	section	section	NOUN
ajssms-6806	142	26	126	126	NUM
ajssms-6806	142	27	of	of	ADP
ajssms-6806	142	28	the	the	DET
ajssms-6806	142	29	constitution	constitution	NOUN
ajssms-6806	142	30	.	.	PUNCT
ajssms-6806	143	1	3	3	X
ajssms-6806	143	2	.	.	X
ajssms-6806	143	3	the	the	DET
ajssms-6806	143	4	public	public	ADJ
ajssms-6806	143	5	accounts	account	NOUN
ajssms-6806	143	6	of	of	ADP
ajssms-6806	143	7	the	the	DET
ajssms-6806	143	8	federation	federation	NOUN
ajssms-6806	143	9	and	and	CCONJ
ajssms-6806	143	10	the	the	DET
ajssms-6806	143	11	states	state	NOUN
ajssms-6806	143	12	and	and	CCONJ
ajssms-6806	143	13	of	of	ADP
ajssms-6806	143	14	all	all	DET
ajssms-6806	143	15	offices	office	NOUN
ajssms-6806	143	16	and	and	CCONJ
ajssms-6806	143	17	courts	court	NOUN
ajssms-6806	143	18	of	of	ADP
ajssms-6806	143	19	the	the	DET
ajssms-6806	143	20	federation	federation	NOUN
ajssms-6806	143	21	and	and	CCONJ
ajssms-6806	143	22	the	the	DET
ajssms-6806	143	23	respective	respective	ADJ
ajssms-6806	143	24	states	state	NOUN
ajssms-6806	143	25	shall	shall	AUX
ajssms-6806	143	26	be	be	AUX
ajssms-6806	143	27	audited	audit	VERB
ajssms-6806	143	28	and	and	CCONJ
ajssms-6806	143	29	reported	report	VERB
ajssms-6806	143	30	on	on	ADP
ajssms-6806	143	31	by	by	ADP
ajssms-6806	143	32	the	the	DET
ajssms-6806	143	33	respective	respective	ADJ
ajssms-6806	143	34	auditors	auditor	NOUN
ajssms-6806	143	35	-	-	PUNCT
ajssms-6806	143	36	general	general	ADJ
ajssms-6806	143	37	who	who	PRON
ajssms-6806	143	38	shall	shall	AUX
ajssms-6806	143	39	submit	submit	VERB
ajssms-6806	143	40	their	their	PRON
ajssms-6806	143	41	reports	report	NOUN
ajssms-6806	143	42	to	to	ADP
ajssms-6806	143	43	the	the	DET
ajssms-6806	143	44	national	national	PROPN
ajssms-6806	143	45	assembly	assembly	NOUN
ajssms-6806	143	46	and	and	CCONJ
ajssms-6806	143	47	the	the	DET
ajssms-6806	143	48	respective	respective	ADJ
ajssms-6806	143	49	states	state	NOUN
ajssms-6806	143	50	houses	house	NOUN
ajssms-6806	143	51	of	of	ADP
ajssms-6806	143	52	assembly	assembly	NOUN
ajssms-6806	143	53	;	;	PUNCT
ajssms-6806	143	54	and	and	CCONJ
ajssms-6806	143	55	for	for	ADP
ajssms-6806	143	56	that	that	DET
ajssms-6806	143	57	purpose	purpose	NOUN
ajssms-6806	143	58	,	,	PUNCT
ajssms-6806	143	59	the	the	DET
ajssms-6806	143	60	auditors	auditor	NOUN
ajssms-6806	143	61	-	-	PUNCT
ajssms-6806	143	62	general	general	ADJ
ajssms-6806	143	63	or	or	CCONJ
ajssms-6806	143	64	any	any	DET
ajssms-6806	143	65	person	person	NOUN
ajssms-6806	143	66	authorized	authorize	VERB
ajssms-6806	143	67	by	by	ADP
ajssms-6806	143	68	them	they	PRON
ajssms-6806	143	69	in	in	ADP
ajssms-6806	143	70	that	that	DET
ajssms-6806	143	71	behalf	behalf	NOUN
ajssms-6806	143	72	shall	shall	AUX
ajssms-6806	143	73	have	have	VERB
ajssms-6806	143	74	access	access	NOUN
ajssms-6806	143	75	to	to	ADP
ajssms-6806	143	76	all	all	DET
ajssms-6806	143	77	the	the	DET
ajssms-6806	143	78	books	book	NOUN
ajssms-6806	143	79	,	,	PUNCT
ajssms-6806	143	80	records	record	NOUN
ajssms-6806	143	81	,	,	PUNCT
ajssms-6806	143	82	returns	return	NOUN
ajssms-6806	143	83	and	and	CCONJ
ajssms-6806	143	84	other	other	ADJ
ajssms-6806	143	85	documents	document	NOUN
ajssms-6806	143	86	relating	relate	VERB
ajssms-6806	143	87	to	to	ADP
ajssms-6806	143	88	those	those	DET
ajssms-6806	143	89	accounts	account	NOUN
ajssms-6806	143	90	.	.	PUNCT
ajssms-6806	144	1	4	4	X
ajssms-6806	144	2	.	.	X
ajssms-6806	144	3	nothing	nothing	PRON
ajssms-6806	144	4	in	in	ADP
ajssms-6806	144	5	subsection	subsection	NOUN
ajssms-6806	144	6	(	(	PUNCT
ajssms-6806	144	7	2	2	NUM
ajssms-6806	144	8	)	)	PUNCT
ajssms-6806	144	9	of	of	ADP
ajssms-6806	144	10	this	this	DET
ajssms-6806	144	11	section	section	NOUN
ajssms-6806	144	12	shall	shall	AUX
ajssms-6806	144	13	be	be	AUX
ajssms-6806	144	14	construed	construe	VERB
ajssms-6806	144	15	as	as	ADP
ajssms-6806	144	16	authorizing	authorize	VERB
ajssms-6806	144	17	the	the	DET
ajssms-6806	144	18	auditors	auditor	NOUN
ajssms-6806	144	19	-	-	PUNCT
ajssms-6806	144	20	general	general	ADJ
ajssms-6806	144	21	to	to	PART
ajssms-6806	144	22	audit	audit	VERB
ajssms-6806	144	23	the	the	DET
ajssms-6806	144	24	accounts	account	NOUN
ajssms-6806	144	25	of	of	ADP
ajssms-6806	144	26	or	or	CCONJ
ajssms-6806	144	27	appoint	appoint	VERB
ajssms-6806	144	28	auditors	auditor	NOUN
ajssms-6806	144	29	for	for	ADP
ajssms-6806	144	30	government	government	NOUN
ajssms-6806	144	31	statutory	statutory	ADJ
ajssms-6806	144	32	corporations	corporation	NOUN
ajssms-6806	144	33	,	,	PUNCT
ajssms-6806	144	34	commissions	commission	NOUN
ajssms-6806	144	35	,	,	PUNCT
ajssms-6806	144	36	authorities	authority	NOUN
ajssms-6806	144	37	,	,	PUNCT
ajssms-6806	144	38	agencies	agency	NOUN
ajssms-6806	144	39	,	,	PUNCT
ajssms-6806	144	40	including	include	VERB
ajssms-6806	144	41	all	all	DET
ajssms-6806	144	42	persons	person	NOUN
ajssms-6806	144	43	and	and	CCONJ
ajssms-6806	144	44	bodies	body	NOUN
ajssms-6806	144	45	established	establish	VERB
ajssms-6806	144	46	by	by	ADP
ajssms-6806	144	47	an	an	DET
ajssms-6806	144	48	act	act	NOUN
ajssms-6806	144	49	of	of	ADP
ajssms-6806	144	50	the	the	DET
ajssms-6806	144	51	national	national	PROPN
ajssms-6806	144	52	assembly	assembly	NOUN
ajssms-6806	144	53	or	or	CCONJ
ajssms-6806	144	54	respective	respective	ADJ
ajssms-6806	144	55	states	state	NOUN
ajssms-6806	144	56	houses	house	NOUN
ajssms-6806	144	57	of	of	ADP
ajssms-6806	144	58	assembly	assembly	NOUN
ajssms-6806	144	59	,	,	PUNCT
ajssms-6806	144	60	but	but	CCONJ
ajssms-6806	144	61	the	the	DET
ajssms-6806	144	62	auditor	auditor	NOUN
ajssms-6806	144	63	–	–	PUNCT
ajssms-6806	144	64	general	general	ADJ
ajssms-6806	144	65	shall	shall	NOUN
ajssms-6806	144	66	.	.	PUNCT
ajssms-6806	145	1	(	(	PUNCT
ajssms-6806	145	2	a	a	X
ajssms-6806	145	3	)	)	PUNCT
ajssms-6806	145	4	provide	provide	VERB
ajssms-6806	145	5	such	such	ADJ
ajssms-6806	145	6	bodies	body	NOUN
ajssms-6806	145	7	with	with	ADP
ajssms-6806	145	8	–	–	PUNCT
ajssms-6806	145	9	(	(	PUNCT
ajssms-6806	145	10	i	i	NOUN
ajssms-6806	145	11	)	)	PUNCT
ajssms-6806	145	12	a	a	DET
ajssms-6806	145	13	list	list	NOUN
ajssms-6806	145	14	of	of	ADP
ajssms-6806	145	15	auditors	auditor	NOUN
ajssms-6806	145	16	qualified	qualified	ADJ
ajssms-6806	145	17	to	to	PART
ajssms-6806	145	18	be	be	AUX
ajssms-6806	145	19	appointed	appoint	VERB
ajssms-6806	145	20	by	by	ADP
ajssms-6806	145	21	them	they	PRON
ajssms-6806	145	22	as	as	ADP
ajssms-6806	145	23	external	external	ADJ
ajssms-6806	145	24	auditors	auditor	NOUN
ajssms-6806	145	25	and	and	CCONJ
ajssms-6806	145	26	from	from	ADP
ajssms-6806	145	27	which	which	PRON
ajssms-6806	145	28	the	the	DET
ajssms-6806	145	29	bodies	body	NOUN
ajssms-6806	145	30	shall	shall	AUX
ajssms-6806	145	31	appoint	appoint	VERB
ajssms-6806	145	32	their	their	PRON
ajssms-6806	145	33	external	external	ADJ
ajssms-6806	145	34	auditors	auditor	NOUN
ajssms-6806	145	35	,	,	PUNCT
ajssms-6806	145	36	and	and	CCONJ
ajssms-6806	145	37	(	(	PUNCT
ajssms-6806	145	38	ii	ii	NOUN
ajssms-6806	145	39	)	)	PUNCT
ajssms-6806	145	40	guidelines	guideline	NOUN
ajssms-6806	145	41	on	on	ADP
ajssms-6806	145	42	the	the	DET
ajssms-6806	145	43	level	level	NOUN
ajssms-6806	145	44	of	of	ADP
ajssms-6806	145	45	fees	fee	NOUN
ajssms-6806	145	46	to	to	PART
ajssms-6806	145	47	be	be	AUX
ajssms-6806	145	48	paid	pay	VERB
ajssms-6806	145	49	to	to	ADP
ajssms-6806	145	50	external	external	ADJ
ajssms-6806	145	51	auditors	auditor	NOUN
ajssms-6806	145	52	.	.	PUNCT
ajssms-6806	146	1	(	(	PUNCT
ajssms-6806	146	2	b	b	X
ajssms-6806	146	3	)	)	PUNCT
ajssms-6806	146	4	comment	comment	NOUN
ajssms-6806	146	5	on	on	ADP
ajssms-6806	146	6	their	their	PRON
ajssms-6806	146	7	annual	annual	ADJ
ajssms-6806	146	8	accounts	account	NOUN
ajssms-6806	146	9	and	and	CCONJ
ajssms-6806	146	10	auditor	auditor	NOUN
ajssms-6806	146	11	’s	’s	PART
ajssms-6806	146	12	reports	report	NOUN
ajssms-6806	146	13	thereon	thereon	NOUN
ajssms-6806	146	14	.	.	PUNCT
ajssms-6806	147	1	5	5	NUM
ajssms-6806	147	2	.	.	PUNCT
ajssms-6806	148	1	the	the	DET
ajssms-6806	148	2	auditors	auditor	NOUN
ajssms-6806	148	3	-	-	PUNCT
ajssms-6806	148	4	general	general	ADJ
ajssms-6806	148	5	shall	shall	AUX
ajssms-6806	148	6	have	have	VERB
ajssms-6806	148	7	power	power	NOUN
ajssms-6806	148	8	to	to	PART
ajssms-6806	148	9	conduct	conduct	VERB
ajssms-6806	148	10	periodic	periodic	ADJ
ajssms-6806	148	11	checks	check	NOUN
ajssms-6806	148	12	of	of	ADP
ajssms-6806	148	13	all	all	DET
ajssms-6806	148	14	government	government	NOUN
ajssms-6806	148	15	statutory	statutory	ADJ
ajssms-6806	148	16	corporations	corporation	NOUN
ajssms-6806	148	17	,	,	PUNCT
ajssms-6806	148	18	commissions	commission	NOUN
ajssms-6806	148	19	,	,	PUNCT
ajssms-6806	148	20	authorities	authority	NOUN
ajssms-6806	148	21	,	,	PUNCT
ajssms-6806	148	22	agencies	agency	NOUN
ajssms-6806	148	23	,	,	PUNCT
ajssms-6806	148	24	including	include	VERB
ajssms-6806	148	25	all	all	DET
ajssms-6806	148	26	persons	person	NOUN
ajssms-6806	148	27	and	and	CCONJ
ajssms-6806	148	28	bodies	body	NOUN
ajssms-6806	148	29	established	establish	VERB
ajssms-6806	148	30	by	by	ADP
ajssms-6806	148	31	an	an	DET
ajssms-6806	148	32	act	act	NOUN
ajssms-6806	148	33	of	of	ADP
ajssms-6806	148	34	the	the	DET
ajssms-6806	148	35	national	national	PROPN
ajssms-6806	148	36	assembly	assembly	NOUN
ajssms-6806	148	37	or	or	CCONJ
ajssms-6806	148	38	respective	respective	ADJ
ajssms-6806	148	39	states	state	NOUN
ajssms-6806	148	40	houses	house	NOUN
ajssms-6806	148	41	of	of	ADP
ajssms-6806	148	42	assembly	assembly	NOUN
ajssms-6806	148	43	.	.	PUNCT
ajssms-6806	149	1	6	6	X
ajssms-6806	149	2	.	.	X
ajssms-6806	149	3	the	the	DET
ajssms-6806	149	4	auditors	auditor	NOUN
ajssms-6806	149	5	–	–	PUNCT
ajssms-6806	149	6	general	general	ADJ
ajssms-6806	149	7	shall	shall	NOUN
ajssms-6806	149	8	,	,	PUNCT
ajssms-6806	149	9	within	within	ADP
ajssms-6806	149	10	ninety	ninety	NUM
ajssms-6806	149	11	days	day	NOUN
ajssms-6806	149	12	of	of	ADP
ajssms-6806	149	13	receipt	receipt	NOUN
ajssms-6806	149	14	of	of	ADP
ajssms-6806	149	15	the	the	DET
ajssms-6806	149	16	accountantgeneral	accountantgeneral	ADJ
ajssms-6806	149	17	’s	’s	ADJ
ajssms-6806	149	18	financial	financial	ADJ
ajssms-6806	149	19	statement	statement	NOUN
ajssms-6806	149	20	,	,	PUNCT
ajssms-6806	149	21	submit	submit	VERB
ajssms-6806	149	22	their	their	PRON
ajssms-6806	149	23	reports	report	NOUN
ajssms-6806	149	24	under	under	ADP
ajssms-6806	149	25	this	this	DET
ajssms-6806	149	26	section	section	NOUN
ajssms-6806	149	27	to	to	ADP
ajssms-6806	149	28	each	each	DET
ajssms-6806	149	29	house	house	NOUN
ajssms-6806	149	30	of	of	ADP
ajssms-6806	149	31	the	the	DET
ajssms-6806	149	32	national	national	PROPN
ajssms-6806	149	33	assembly	assembly	NOUN
ajssms-6806	149	34	and	and	CCONJ
ajssms-6806	149	35	the	the	DET
ajssms-6806	149	36	respective	respective	ADJ
ajssms-6806	149	37	states	state	NOUN
ajssms-6806	149	38	houses	house	NOUN
ajssms-6806	149	39	of	of	ADP
ajssms-6806	149	40	assembly	assembly	NOUN
ajssms-6806	149	41	for	for	ADP
ajssms-6806	149	42	states	state	NOUN
ajssms-6806	149	43	audit	audit	NOUN
ajssms-6806	149	44	report	report	NOUN
ajssms-6806	149	45	and	and	CCONJ
ajssms-6806	149	46	each	each	DET
ajssms-6806	149	47	house	house	NOUN
ajssms-6806	149	48	of	of	ADP
ajssms-6806	149	49	the	the	DET
ajssms-6806	149	50	national	national	PROPN
ajssms-6806	149	51	assembly	assembly	NOUN
ajssms-6806	149	52	shall	shall	AUX
ajssms-6806	149	53	cause	cause	VERB
ajssms-6806	149	54	the	the	DET
ajssms-6806	149	55	reports	report	NOUN
ajssms-6806	149	56	to	to	PART
ajssms-6806	149	57	be	be	AUX
ajssms-6806	149	58	considered	consider	VERB
ajssms-6806	149	59	by	by	ADP
ajssms-6806	149	60	a	a	DET
ajssms-6806	149	61	committee	committee	NOUN
ajssms-6806	149	62	of	of	ADP
ajssms-6806	149	63	the	the	DET
ajssms-6806	149	64	house	house	PROPN
ajssms-6806	149	65	of	of	ADP
ajssms-6806	149	66	national	national	PROPN
ajssms-6806	149	67	assembly	assembly	PROPN
ajssms-6806	149	68	responsible	responsible	ADJ
ajssms-6806	149	69	for	for	ADP
ajssms-6806	149	70	public	public	ADJ
ajssms-6806	149	71	accounts	account	NOUN
ajssms-6806	149	72	.	.	PUNCT
ajssms-6806	150	1	7	7	X
ajssms-6806	150	2	.	.	X
ajssms-6806	150	3	in	in	ADP
ajssms-6806	150	4	exercise	exercise	NOUN
ajssms-6806	150	5	of	of	ADP
ajssms-6806	150	6	their	their	PRON
ajssms-6806	150	7	functions	function	NOUN
ajssms-6806	150	8	under	under	ADP
ajssms-6806	150	9	this	this	DET
ajssms-6806	150	10	constitution	constitution	NOUN
ajssms-6806	150	11	,	,	PUNCT
ajssms-6806	150	12	the	the	DET
ajssms-6806	150	13	auditors	auditor	NOUN
ajssms-6806	150	14	–	–	PUNCT
ajssms-6806	150	15	general	general	ADJ
ajssms-6806	150	16	shall	shall	AUX
ajssms-6806	150	17	not	not	PART
ajssms-6806	150	18	be	be	AUX
ajssms-6806	150	19	subject	subject	ADJ
ajssms-6806	150	20	to	to	ADP
ajssms-6806	150	21	the	the	DET
ajssms-6806	150	22	direction	direction	NOUN
ajssms-6806	150	23	or	or	CCONJ
ajssms-6806	150	24	control	control	NOUN
ajssms-6806	150	25	of	of	ADP
ajssms-6806	150	26	any	any	DET
ajssms-6806	150	27	other	other	ADJ
ajssms-6806	150	28	authority	authority	NOUN
ajssms-6806	150	29	or	or	CCONJ
ajssms-6806	150	30	person	person	NOUN
ajssms-6806	150	31	.	.	PUNCT
ajssms-6806	151	1	also	also	ADV
ajssms-6806	151	2	,	,	PUNCT
ajssms-6806	151	3	section	section	NOUN
ajssms-6806	151	4	86	86	NUM
ajssms-6806	151	5	and	and	CCONJ
ajssms-6806	151	6	126	126	NUM
ajssms-6806	151	7	provides	provide	NOUN
ajssms-6806	151	8	.	.	PUNCT
ajssms-6806	152	1	1	1	X
ajssms-6806	152	2	.	.	PUNCT
ajssms-6806	153	1	the	the	DET
ajssms-6806	153	2	auditors	auditor	NOUN
ajssms-6806	153	3	-	-	PUNCT
ajssms-6806	153	4	general	general	ADJ
ajssms-6806	153	5	for	for	ADP
ajssms-6806	153	6	the	the	DET
ajssms-6806	153	7	federation	federation	PROPN
ajssms-6806	153	8	and	and	CCONJ
ajssms-6806	153	9	the	the	DET
ajssms-6806	153	10	states	state	NOUN
ajssms-6806	153	11	shall	shall	AUX
ajssms-6806	153	12	be	be	AUX
ajssms-6806	153	13	appointed	appoint	VERB
ajssms-6806	153	14	by	by	ADP
ajssms-6806	153	15	the	the	DET
ajssms-6806	153	16	president	president	NOUN
ajssms-6806	153	17	or	or	CCONJ
ajssms-6806	153	18	the	the	DET
ajssms-6806	153	19	respective	respective	ADJ
ajssms-6806	153	20	state	state	NOUN
ajssms-6806	153	21	governors	governor	NOUN
ajssms-6806	153	22	on	on	ADP
ajssms-6806	153	23	the	the	DET
ajssms-6806	153	24	recommendation	recommendation	NOUN
ajssms-6806	153	25	of	of	ADP
ajssms-6806	153	26	the	the	DET
ajssms-6806	153	27	federal	federal	ADJ
ajssms-6806	153	28	and	and	CCONJ
ajssms-6806	153	29	states	state	VERB
ajssms-6806	153	30	civil	civil	ADJ
ajssms-6806	153	31	service	service	NOUN
ajssms-6806	153	32	commissions	commission	NOUN
ajssms-6806	153	33	subject	subject	ADJ
ajssms-6806	153	34	to	to	ADP
ajssms-6806	153	35	confirmation	confirmation	NOUN
ajssms-6806	153	36	by	by	ADP
ajssms-6806	153	37	the	the	DET
ajssms-6806	153	38	senate	senate	PROPN
ajssms-6806	153	39	or	or	CCONJ
ajssms-6806	153	40	the	the	DET
ajssms-6806	153	41	respective	respective	ADJ
ajssms-6806	153	42	states	state	NOUN
ajssms-6806	153	43	houses	house	NOUN
ajssms-6806	153	44	of	of	ADP
ajssms-6806	153	45	assembly	assembly	NOUN
ajssms-6806	153	46	.	.	PUNCT
ajssms-6806	154	1	2	2	X
ajssms-6806	154	2	.	.	X
ajssms-6806	154	3	the	the	DET
ajssms-6806	154	4	power	power	NOUN
ajssms-6806	154	5	to	to	PART
ajssms-6806	154	6	appoint	appoint	VERB
ajssms-6806	154	7	persons	person	NOUN
ajssms-6806	154	8	to	to	PART
ajssms-6806	154	9	act	act	VERB
ajssms-6806	154	10	in	in	ADP
ajssms-6806	154	11	the	the	DET
ajssms-6806	154	12	offices	office	NOUN
ajssms-6806	154	13	of	of	ADP
ajssms-6806	154	14	the	the	DET
ajssms-6806	154	15	auditors	auditor	NOUN
ajssms-6806	154	16	-	-	PUNCT
ajssms-6806	154	17	general	general	ADJ
ajssms-6806	154	18	shall	shall	AUX
ajssms-6806	154	19	vest	vest	VERB
ajssms-6806	154	20	in	in	ADP
ajssms-6806	154	21	the	the	DET
ajssms-6806	154	22	president	president	NOUN
ajssms-6806	154	23	and	and	CCONJ
ajssms-6806	154	24	the	the	DET
ajssms-6806	154	25	state	state	NOUN
ajssms-6806	154	26	governors	governor	NOUN
ajssms-6806	154	27	.	.	PUNCT
ajssms-6806	155	1	3	3	X
ajssms-6806	155	2	.	.	X
ajssms-6806	155	3	except	except	SCONJ
ajssms-6806	155	4	with	with	ADP
ajssms-6806	155	5	the	the	DET
ajssms-6806	155	6	sanction	sanction	NOUN
ajssms-6806	155	7	of	of	ADP
ajssms-6806	155	8	a	a	DET
ajssms-6806	155	9	resolution	resolution	NOUN
ajssms-6806	155	10	of	of	ADP
ajssms-6806	155	11	the	the	DET
ajssms-6806	155	12	senate	senate	PROPN
ajssms-6806	155	13	or	or	CCONJ
ajssms-6806	155	14	state	state	NOUN
ajssms-6806	155	15	houses	house	NOUN
ajssms-6806	155	16	of	of	ADP
ajssms-6806	155	17	assembly	assembly	NOUN
ajssms-6806	155	18	,	,	PUNCT
ajssms-6806	155	19	no	no	DET
ajssms-6806	155	20	person	person	NOUN
ajssms-6806	155	21	shall	shall	AUX
ajssms-6806	155	22	act	act	VERB
ajssms-6806	155	23	in	in	ADP
ajssms-6806	155	24	the	the	DET
ajssms-6806	155	25	office	office	NOUN
ajssms-6806	155	26	of	of	ADP
ajssms-6806	155	27	the	the	DET
ajssms-6806	155	28	auditor	auditor	NOUN
ajssms-6806	155	29	-	-	PUNCT
ajssms-6806	155	30	general	general	NOUN
ajssms-6806	155	31	for	for	ADP
ajssms-6806	155	32	a	a	DET
ajssms-6806	155	33	period	period	NOUN
ajssms-6806	155	34	exceeding	exceed	VERB
ajssms-6806	155	35	six	six	NUM
ajssms-6806	155	36	months	month	NOUN
ajssms-6806	155	37	.	.	PUNCT
ajssms-6806	156	1	similarly	similarly	ADV
ajssms-6806	156	2	,	,	PUNCT
ajssms-6806	156	3	section	section	NOUN
ajssms-6806	156	4	87	87	NUM
ajssms-6806	156	5	and	and	CCONJ
ajssms-6806	156	6	127	127	NUM
ajssms-6806	156	7	provides	provide	VERB
ajssms-6806	156	8	.	.	PUNCT
ajssms-6806	157	1	1	1	X
ajssms-6806	157	2	.	.	X
ajssms-6806	157	3	a	a	DET
ajssms-6806	157	4	person	person	NOUN
ajssms-6806	157	5	holding	hold	VERB
ajssms-6806	157	6	the	the	DET
ajssms-6806	157	7	office	office	NOUN
ajssms-6806	157	8	of	of	ADP
ajssms-6806	157	9	the	the	DET
ajssms-6806	157	10	auditor	auditor	NOUN
ajssms-6806	157	11	-	-	PUNCT
ajssms-6806	157	12	general	general	NOUN
ajssms-6806	157	13	for	for	ADP
ajssms-6806	157	14	the	the	DET
ajssms-6806	157	15	federation	federation	NOUN
ajssms-6806	157	16	or	or	CCONJ
ajssms-6806	157	17	the	the	DET
ajssms-6806	157	18	state	state	NOUN
ajssms-6806	157	19	shall	shall	AUX
ajssms-6806	157	20	be	be	AUX
ajssms-6806	157	21	removed	remove	VERB
ajssms-6806	157	22	from	from	ADP
ajssms-6806	157	23	office	office	NOUN
ajssms-6806	157	24	by	by	ADP
ajssms-6806	157	25	the	the	DET
ajssms-6806	157	26	president	president	NOUN
ajssms-6806	157	27	or	or	CCONJ
ajssms-6806	157	28	state	state	NOUN
ajssms-6806	157	29	governor	governor	NOUN
ajssms-6806	157	30	acting	act	VERB
ajssms-6806	157	31	on	on	ADP
ajssms-6806	157	32	an	an	DET
ajssms-6806	157	33	address	address	NOUN
ajssms-6806	157	34	supported	support	VERB
ajssms-6806	157	35	by	by	ADP
ajssms-6806	157	36	two	two	NUM
ajssms-6806	157	37	-	-	PUNCT
ajssms-6806	157	38	thirds	third	NOUN
ajssms-6806	157	39	majority	majority	NOUN
ajssms-6806	157	40	of	of	ADP
ajssms-6806	157	41	the	the	DET
ajssms-6806	157	42	senate	senate	PROPN
ajssms-6806	157	43	or	or	CCONJ
ajssms-6806	157	44	the	the	DET
ajssms-6806	157	45	state	state	NOUN
ajssms-6806	157	46	’s	’s	PART
ajssms-6806	157	47	house	house	PROPN
ajssms-6806	157	48	of	of	ADP
ajssms-6806	157	49	assembly	assembly	NOUN
ajssms-6806	157	50	praying	pray	VERB
ajssms-6806	157	51	that	that	SCONJ
ajssms-6806	157	52	he	he	PRON
ajssms-6806	157	53	be	be	AUX
ajssms-6806	157	54	removed	remove	VERB
ajssms-6806	157	55	for	for	ADP
ajssms-6806	157	56	inability	inability	NOUN
ajssms-6806	157	57	to	to	PART
ajssms-6806	157	58	discharge	discharge	VERB
ajssms-6806	157	59	the	the	DET
ajssms-6806	157	60	functions	function	NOUN
ajssms-6806	157	61	of	of	ADP
ajssms-6806	157	62	his	his	PRON
ajssms-6806	157	63	office	office	NOUN
ajssms-6806	157	64	(	(	PUNCT
ajssms-6806	157	65	whether	whether	SCONJ
ajssms-6806	157	66	arising	arise	VERB
ajssms-6806	157	67	from	from	ADP
ajssms-6806	157	68	infirmity	infirmity	NOUN
ajssms-6806	157	69	of	of	ADP
ajssms-6806	157	70	mind	mind	NOUN
ajssms-6806	157	71	or	or	CCONJ
ajssms-6806	157	72	body	body	NOUN
ajssms-6806	157	73	or	or	CCONJ
ajssms-6806	157	74	any	any	DET
ajssms-6806	157	75	other	other	ADJ
ajssms-6806	157	76	cause	cause	NOUN
ajssms-6806	157	77	)	)	PUNCT
ajssms-6806	157	78	or	or	CCONJ
ajssms-6806	157	79	for	for	ADP
ajssms-6806	157	80	misconduct	misconduct	NOUN
ajssms-6806	157	81	.	.	PUNCT
ajssms-6806	158	1	2	2	X
ajssms-6806	158	2	.	.	X
ajssms-6806	158	3	the	the	DET
ajssms-6806	158	4	auditor	auditor	NOUN
ajssms-6806	158	5	-	-	PUNCT
ajssms-6806	158	6	general	general	NOUN
ajssms-6806	158	7	shall	shall	AUX
ajssms-6806	158	8	not	not	PART
ajssms-6806	158	9	be	be	AUX
ajssms-6806	158	10	removed	remove	VERB
ajssms-6806	158	11	from	from	ADP
ajssms-6806	158	12	office	office	NOUN
ajssms-6806	158	13	before	before	ADP
ajssms-6806	158	14	such	such	ADJ
ajssms-6806	158	15	retiring	retire	VERB
ajssms-6806	158	16	age	age	NOUN
ajssms-6806	158	17	as	as	SCONJ
ajssms-6806	158	18	may	may	AUX
ajssms-6806	158	19	be	be	AUX
ajssms-6806	158	20	prescribed	prescribe	VERB
ajssms-6806	158	21	by	by	ADP
ajssms-6806	158	22	law	law	NOUN
ajssms-6806	158	23	,	,	PUNCT
ajssms-6806	158	24	save	save	VERB
ajssms-6806	158	25	in	in	ADP
ajssms-6806	158	26	accordance	accordance	NOUN
ajssms-6806	158	27	with	with	ADP
ajssms-6806	158	28	the	the	DET
ajssms-6806	158	29	provisions	provision	NOUN
ajssms-6806	158	30	of	of	ADP
ajssms-6806	158	31	this	this	DET
ajssms-6806	158	32	section	section	NOUN
ajssms-6806	158	33	.	.	PUNCT
ajssms-6806	159	1	2.6	2.6	NUM
ajssms-6806	159	2	.	.	PUNCT
ajssms-6806	159	3	quality	quality	NOUN
ajssms-6806	159	4	of	of	ADP
ajssms-6806	159	5	a	a	DET
ajssms-6806	159	6	watchman	watchman	NOUN
ajssms-6806	159	7	or	or	CCONJ
ajssms-6806	159	8	gatekeeper	gatekeeper	NOUN
ajssms-6806	159	9	2.6.1	2.6.1	NUM
ajssms-6806	159	10	.	.	PUNCT
ajssms-6806	160	1	independence	independence	NOUN
ajssms-6806	160	2	the	the	DET
ajssms-6806	160	3	offices	office	NOUN
ajssms-6806	160	4	of	of	ADP
ajssms-6806	160	5	the	the	DET
ajssms-6806	160	6	auditor	auditor	NOUN
ajssms-6806	160	7	–	–	PUNCT
ajssms-6806	160	8	general	general	ADJ
ajssms-6806	160	9	of	of	ADP
ajssms-6806	160	10	the	the	DET
ajssms-6806	160	11	federation	federation	NOUN
ajssms-6806	160	12	and	and	CCONJ
ajssms-6806	160	13	the	the	DET
ajssms-6806	160	14	states	state	NOUN
ajssms-6806	160	15	in	in	ADP
ajssms-6806	160	16	nigeria	nigeria	PROPN
ajssms-6806	160	17	are	be	AUX
ajssms-6806	160	18	enshrined	enshrine	VERB
ajssms-6806	160	19	in	in	ADP
ajssms-6806	160	20	the	the	DET
ajssms-6806	160	21	1999	1999	NUM
ajssms-6806	160	22	constitution	constitution	NOUN
ajssms-6806	160	23	as	as	SCONJ
ajssms-6806	160	24	amended	amend	VERB
ajssms-6806	160	25	.	.	PUNCT
ajssms-6806	161	1	this	this	PRON
ajssms-6806	161	2	underscores	underscore	VERB
ajssms-6806	161	3	the	the	DET
ajssms-6806	161	4	important	important	ADJ
ajssms-6806	161	5	role	role	NOUN
ajssms-6806	161	6	these	these	DET
ajssms-6806	161	7	offices	office	NOUN
ajssms-6806	161	8	are	be	AUX
ajssms-6806	161	9	expected	expect	VERB
ajssms-6806	161	10	to	to	PART
ajssms-6806	161	11	play	play	VERB
ajssms-6806	161	12	in	in	ADP
ajssms-6806	161	13	enhancing	enhance	VERB
ajssms-6806	161	14	quality	quality	NOUN
ajssms-6806	161	15	transparency	transparency	NOUN
ajssms-6806	161	16	and	and	CCONJ
ajssms-6806	161	17	accountability	accountability	NOUN
ajssms-6806	161	18	in	in	ADP
ajssms-6806	161	19	nigeria	nigeria	PROPN
ajssms-6806	161	20	public	public	ADJ
ajssms-6806	161	21	sector	sector	NOUN
ajssms-6806	161	22	.	.	PUNCT
ajssms-6806	162	1	to	to	PART
ajssms-6806	162	2	enhance	enhance	VERB
ajssms-6806	162	3	independence	independence	NOUN
ajssms-6806	162	4	,	,	PUNCT
ajssms-6806	162	5	the	the	DET
ajssms-6806	162	6	structure	structure	NOUN
ajssms-6806	162	7	of	of	ADP
ajssms-6806	162	8	the	the	DET
ajssms-6806	162	9	constitution	constitution	NOUN
ajssms-6806	162	10	gives	give	VERB
ajssms-6806	162	11	the	the	DET
ajssms-6806	162	12	impression	impression	NOUN
ajssms-6806	162	13	that	that	SCONJ
ajssms-6806	162	14	the	the	DET
ajssms-6806	162	15	auditor	auditor	NOUN
ajssms-6806	162	16	-	-	PUNCT
ajssms-6806	162	17	general	general	NOUN
ajssms-6806	162	18	is	be	AUX
ajssms-6806	162	19	an	an	DET
ajssms-6806	162	20	officer	officer	NOUN
ajssms-6806	162	21	of	of	ADP
ajssms-6806	162	22	the	the	DET
ajssms-6806	162	23	legislative	legislative	ADJ
ajssms-6806	162	24	arm	arm	NOUN
ajssms-6806	162	25	of	of	ADP
ajssms-6806	162	26	government	government	NOUN
ajssms-6806	162	27	as	as	SCONJ
ajssms-6806	162	28	the	the	DET
ajssms-6806	162	29	office	office	NOUN
ajssms-6806	162	30	appears	appear	VERB
ajssms-6806	162	31	in	in	ADP
ajssms-6806	162	32	chapter	chapter	NOUN
ajssms-6806	162	33	five	five	NUM
ajssms-6806	162	34	which	which	PRON
ajssms-6806	162	35	deals	deal	VERB
ajssms-6806	162	36	with	with	ADP
ajssms-6806	162	37	the	the	DET
ajssms-6806	162	38	legislature	legislature	NOUN
ajssms-6806	162	39	and	and	CCONJ
ajssms-6806	162	40	appointment	appointment	NOUN
ajssms-6806	162	41	to	to	ADP
ajssms-6806	162	42	the	the	DET
ajssms-6806	162	43	office	office	NOUN
ajssms-6806	162	44	is	be	AUX
ajssms-6806	162	45	as	as	SCONJ
ajssms-6806	162	46	enshrined	enshrine	VERB
ajssms-6806	162	47	in	in	ADP
ajssms-6806	162	48	the	the	DET
ajssms-6806	162	49	constitution	constitution	NOUN
ajssms-6806	162	50	.	.	PUNCT
ajssms-6806	163	1	presently	presently	ADV
ajssms-6806	163	2	,	,	PUNCT
ajssms-6806	163	3	over	over	ADP
ajssms-6806	163	4	the	the	DET
ajssms-6806	163	5	years	year	NOUN
ajssms-6806	163	6	the	the	DET
ajssms-6806	163	7	office	office	NOUN
ajssms-6806	163	8	has	have	AUX
ajssms-6806	163	9	always	always	ADV
ajssms-6806	163	10	been	be	AUX
ajssms-6806	163	11	occupied	occupy	VERB
ajssms-6806	163	12	by	by	ADP
ajssms-6806	163	13	career	career	NOUN
ajssms-6806	163	14	civil	civil	ADJ
ajssms-6806	163	15	servants	servant	NOUN
ajssms-6806	163	16	who	who	PRON
ajssms-6806	163	17	rose	rise	VERB
ajssms-6806	163	18	through	through	ADP
ajssms-6806	163	19	the	the	DET
ajssms-6806	163	20	ranks	rank	NOUN
ajssms-6806	163	21	.	.	PUNCT
ajssms-6806	164	1	this	this	PRON
ajssms-6806	164	2	is	be	AUX
ajssms-6806	164	3	however	however	ADV
ajssms-6806	164	4	in	in	ADP
ajssms-6806	164	5	line	line	NOUN
ajssms-6806	164	6	with	with	ADP
ajssms-6806	164	7	the	the	DET
ajssms-6806	164	8	requirement	requirement	NOUN
ajssms-6806	164	9	of	of	ADP
ajssms-6806	164	10	the	the	DET
ajssms-6806	164	11	constitution	constitution	NOUN
ajssms-6806	164	12	that	that	SCONJ
ajssms-6806	164	13	the	the	DET
ajssms-6806	164	14	appointment	appointment	NOUN
ajssms-6806	164	15	of	of	ADP
ajssms-6806	164	16	the	the	DET
ajssms-6806	164	17	auditor	auditor	NOUN
ajssms-6806	164	18	-	-	PUNCT
ajssms-6806	164	19	general	general	NOUN
ajssms-6806	164	20	shall	shall	AUX
ajssms-6806	164	21	be	be	AUX
ajssms-6806	164	22	on	on	ADP
ajssms-6806	164	23	the	the	DET
ajssms-6806	164	24	recommendation	recommendation	NOUN
ajssms-6806	164	25	of	of	ADP
ajssms-6806	164	26	the	the	DET
ajssms-6806	164	27	federal	federal	ADJ
ajssms-6806	164	28	or	or	CCONJ
ajssms-6806	164	29	state	state	NOUN
ajssms-6806	164	30	civil	civil	ADJ
ajssms-6806	164	31	service	service	NOUN
ajssms-6806	164	32	commission	commission	PROPN
ajssms-6806	164	33	(	(	PUNCT
ajssms-6806	164	34	csc	csc	PROPN
ajssms-6806	164	35	)	)	PUNCT
ajssms-6806	164	36	.	.	PUNCT
ajssms-6806	165	1	however	however	ADV
ajssms-6806	165	2	,	,	PUNCT
ajssms-6806	165	3	the	the	DET
ajssms-6806	165	4	present	present	ADJ
ajssms-6806	165	5	constitution	constitution	NOUN
ajssms-6806	165	6	has	have	AUX
ajssms-6806	165	7	not	not	PART
ajssms-6806	165	8	limited	limit	VERB
ajssms-6806	165	9	the	the	DET
ajssms-6806	165	10	civil	civil	ADJ
ajssms-6806	165	11	service	service	NOUN
ajssms-6806	165	12	commission	commission	PROPN
ajssms-6806	165	13	(	(	PUNCT
ajssms-6806	165	14	csc	csc	PROPN
ajssms-6806	165	15	)	)	PUNCT
ajssms-6806	165	16	on	on	ADP
ajssms-6806	165	17	its	its	PRON
ajssms-6806	165	18	search	search	NOUN
ajssms-6806	165	19	and	and	CCONJ
ajssms-6806	165	20	recommendation	recommendation	NOUN
ajssms-6806	165	21	for	for	ADP
ajssms-6806	165	22	candidates	candidate	NOUN
ajssms-6806	165	23	to	to	AUX
ajssms-6806	165	24	only	only	ADV
ajssms-6806	165	25	career	career	VERB
ajssms-6806	165	26	civil	civil	ADJ
ajssms-6806	165	27	servants	servant	NOUN
ajssms-6806	165	28	for	for	ADP
ajssms-6806	165	29	the	the	DET
ajssms-6806	165	30	office	office	NOUN
ajssms-6806	165	31	of	of	ADP
ajssms-6806	165	32	the	the	DET
ajssms-6806	165	33	auditor	auditor	NOUN
ajssms-6806	165	34	general	general	NOUN
ajssms-6806	165	35	to	to	ADP
ajssms-6806	165	36	the	the	DET
ajssms-6806	165	37	president	president	NOUN
ajssms-6806	165	38	or	or	CCONJ
ajssms-6806	165	39	governors	governor	NOUN
ajssms-6806	165	40	of	of	ADP
ajssms-6806	165	41	the	the	DET
ajssms-6806	165	42	respective	respective	ADJ
ajssms-6806	165	43	states	state	NOUN
ajssms-6806	165	44	.	.	PUNCT
ajssms-6806	166	1	it	it	PRON
ajssms-6806	166	2	is	be	AUX
ajssms-6806	166	3	also	also	ADV
ajssms-6806	166	4	not	not	PART
ajssms-6806	166	5	definitive	definitive	ADJ
ajssms-6806	166	6	in	in	ADP
ajssms-6806	166	7	the	the	DET
ajssms-6806	166	8	present	present	ADJ
ajssms-6806	166	9	instance	instance	NOUN
ajssms-6806	166	10	whether	whether	SCONJ
ajssms-6806	166	11	the	the	DET
ajssms-6806	166	12	president	president	NOUN
ajssms-6806	166	13	or	or	CCONJ
ajssms-6806	166	14	governor	governor	NOUN
ajssms-6806	166	15	could	could	AUX
ajssms-6806	166	16	reject	reject	VERB
ajssms-6806	166	17	a	a	DET
ajssms-6806	166	18	candidate	candidate	NOUN
ajssms-6806	166	19	recommended	recommend	VERB
ajssms-6806	166	20	by	by	ADP
ajssms-6806	166	21	the	the	DET
ajssms-6806	166	22	csc	csc	PROPN
ajssms-6806	166	23	.	.	PROPN
ajssms-6806	167	1	however	however	ADV
ajssms-6806	167	2	,	,	PUNCT
ajssms-6806	167	3	the	the	DET
ajssms-6806	167	4	wordings	wording	NOUN
ajssms-6806	167	5	in	in	ADP
ajssms-6806	167	6	section	section	NOUN
ajssms-6806	167	7	86(1	86(1	PROPN
ajssms-6806	167	8	)	)	PUNCT
ajssms-6806	167	9	and	and	CCONJ
ajssms-6806	167	10	126(1	126(1	NUM
ajssms-6806	167	11	)	)	PUNCT
ajssms-6806	167	12	did	do	AUX
ajssms-6806	167	13	not	not	PART
ajssms-6806	167	14	suggest	suggest	VERB
ajssms-6806	167	15	the	the	DET
ajssms-6806	167	16	president	president	NOUN
ajssms-6806	167	17	or	or	CCONJ
ajssms-6806	167	18	governor	governor	NOUN
ajssms-6806	167	19	is	be	AUX
ajssms-6806	167	20	bound	bind	VERB
ajssms-6806	167	21	to	to	PART
ajssms-6806	167	22	accept	accept	VERB
ajssms-6806	167	23	the	the	DET
ajssms-6806	167	24	recommendations	recommendation	NOUN
ajssms-6806	167	25	of	of	ADP
ajssms-6806	167	26	the	the	DET
ajssms-6806	167	27	csc	csc	PROPN
ajssms-6806	167	28	.	.	PROPN
ajssms-6806	168	1	in	in	ADP
ajssms-6806	168	2	the	the	DET
ajssms-6806	168	3	consideration	consideration	NOUN
ajssms-6806	168	4	of	of	ADP
ajssms-6806	168	5	the	the	DET
ajssms-6806	168	6	requisite	requisite	ADJ
ajssms-6806	168	7	academic	academic	ADJ
ajssms-6806	168	8	and	and	CCONJ
ajssms-6806	168	9	professional	professional	ADJ
ajssms-6806	168	10	qualification	qualification	NOUN
ajssms-6806	168	11	for	for	ADP
ajssms-6806	168	12	a	a	DET
ajssms-6806	168	13	candidate	candidate	NOUN
ajssms-6806	168	14	to	to	PART
ajssms-6806	168	15	guarantee	guarantee	VERB
ajssms-6806	168	16	integrity	integrity	NOUN
ajssms-6806	168	17	and	and	CCONJ
ajssms-6806	168	18	independence	independence	NOUN
ajssms-6806	168	19	,	,	PUNCT
ajssms-6806	168	20	just	just	ADV
ajssms-6806	168	21	like	like	ADP
ajssms-6806	168	22	the	the	DET
ajssms-6806	168	23	financial	financial	ADJ
ajssms-6806	168	24	regulation	regulation	NOUN
ajssms-6806	168	25	,	,	PUNCT
ajssms-6806	168	26	the	the	DET
ajssms-6806	168	27	constitution	constitution	NOUN
ajssms-6806	168	28	has	have	AUX
ajssms-6806	168	29	not	not	PART
ajssms-6806	168	30	specified	specify	VERB
ajssms-6806	168	31	the	the	DET
ajssms-6806	168	32	requisite	requisite	ADJ
ajssms-6806	168	33	academic	academic	ADJ
ajssms-6806	168	34	and	and	CCONJ
ajssms-6806	168	35	professional	professional	ADJ
ajssms-6806	168	36	qualification(s	qualification(s	PROPN
ajssms-6806	168	37	)	)	PUNCT
ajssms-6806	168	38	and	and	CCONJ
ajssms-6806	168	39	cognate	cognate	NOUN
ajssms-6806	168	40	experience	experience	NOUN
ajssms-6806	168	41	expected	expect	VERB
ajssms-6806	168	42	from	from	ADP
ajssms-6806	168	43	aspirants	aspirant	NOUN
ajssms-6806	168	44	for	for	ADP
ajssms-6806	168	45	the	the	DET
ajssms-6806	168	46	office	office	NOUN
ajssms-6806	168	47	of	of	ADP
ajssms-6806	168	48	the	the	DET
ajssms-6806	168	49	auditor	auditor	NOUN
ajssms-6806	168	50	-	-	PUNCT
ajssms-6806	168	51	general	general	NOUN
ajssms-6806	168	52	.	.	PUNCT
ajssms-6806	169	1	the	the	DET
ajssms-6806	169	2	assumption	assumption	NOUN
ajssms-6806	169	3	appears	appear	VERB
ajssms-6806	169	4	to	to	PART
ajssms-6806	169	5	be	be	AUX
ajssms-6806	169	6	that	that	SCONJ
ajssms-6806	169	7	the	the	DET
ajssms-6806	169	8	csc	csc	PROPN
ajssms-6806	169	9	would	would	AUX
ajssms-6806	169	10	have	have	AUX
ajssms-6806	169	11	taken	take	VERB
ajssms-6806	169	12	the	the	DET
ajssms-6806	169	13	issue	issue	NOUN
ajssms-6806	169	14	of	of	ADP
ajssms-6806	169	15	qualification	qualification	NOUN
ajssms-6806	169	16	and	and	CCONJ
ajssms-6806	169	17	experience	experience	NOUN
ajssms-6806	169	18	into	into	ADP
ajssms-6806	169	19	consideration	consideration	NOUN
ajssms-6806	169	20	before	before	ADP
ajssms-6806	169	21	recommending	recommend	VERB
ajssms-6806	169	22	a	a	DET
ajssms-6806	169	23	candidate	candidate	NOUN
ajssms-6806	169	24	to	to	ADP
ajssms-6806	169	25	the	the	DET
ajssms-6806	169	26	president	president	NOUN
ajssms-6806	169	27	or	or	CCONJ
ajssms-6806	169	28	the	the	DET
ajssms-6806	169	29	governor	governor	NOUN
ajssms-6806	169	30	.	.	PUNCT
ajssms-6806	170	1	as	as	SCONJ
ajssms-6806	170	2	the	the	DET
ajssms-6806	170	3	appointment	appointment	NOUN
ajssms-6806	170	4	to	to	ADP
ajssms-6806	170	5	the	the	DET
ajssms-6806	170	6	office	office	NOUN
ajssms-6806	170	7	of	of	ADP
ajssms-6806	170	8	the	the	DET
ajssms-6806	170	9	auditor	auditor	NOUN
ajssms-6806	170	10	-	-	PUNCT
ajssms-6806	170	11	general	general	NOUN
ajssms-6806	170	12	is	be	AUX
ajssms-6806	170	13	subject	subject	ADJ
ajssms-6806	170	14	to	to	ADP
ajssms-6806	170	15	confirmation	confirmation	NOUN
ajssms-6806	170	16	by	by	ADP
ajssms-6806	170	17	the	the	DET
ajssms-6806	170	18	senate	senate	PROPN
ajssms-6806	170	19	or	or	CCONJ
ajssms-6806	170	20	the	the	DET
ajssms-6806	170	21	respective	respective	ADJ
ajssms-6806	170	22	states	state	NOUN
ajssms-6806	170	23	houses	house	NOUN
ajssms-6806	170	24	of	of	ADP
ajssms-6806	170	25	assembly	assembly	NOUN
ajssms-6806	170	26	,	,	PUNCT
ajssms-6806	170	27	it	it	PRON
ajssms-6806	170	28	is	be	AUX
ajssms-6806	170	29	expected	expect	VERB
ajssms-6806	170	30	that	that	SCONJ
ajssms-6806	170	31	the	the	DET
ajssms-6806	170	32	confirmation	confirmation	NOUN
ajssms-6806	170	33	process	process	NOUN
ajssms-6806	170	34	will	will	AUX
ajssms-6806	170	35	ensure	ensure	VERB
ajssms-6806	170	36	that	that	DET
ajssms-6806	170	37	candidate	candidate	NOUN
ajssms-6806	170	38	possesses	possess	VERB
ajssms-6806	170	39	the	the	DET
ajssms-6806	170	40	right	right	ADJ
ajssms-6806	170	41	qualification	qualification	NOUN
ajssms-6806	170	42	.	.	PUNCT
ajssms-6806	171	1	asian	asian	ADJ
ajssms-6806	171	2	journal	journal	NOUN
ajssms-6806	171	3	of	of	ADP
ajssms-6806	171	4	social	social	ADJ
ajssms-6806	171	5	sciences	sciences	PROPN
ajssms-6806	171	6	and	and	CCONJ
ajssms-6806	171	7	management	management	NOUN
ajssms-6806	171	8	studies	study	NOUN
ajssms-6806	171	9	,	,	PUNCT
ajssms-6806	171	10	2025	2025	NUM
ajssms-6806	171	11	,	,	PUNCT
ajssms-6806	171	12	12(1	12(1	NUM
ajssms-6806	171	13	):	):	PUNCT
ajssms-6806	171	14	20	20	NUM
ajssms-6806	171	15	-	-	SYM
ajssms-6806	171	16	27	27	NUM
ajssms-6806	171	17	25	25	NUM
ajssms-6806	171	18	©	©	ADP
ajssms-6806	171	19	2024	2024	NUM
ajssms-6806	171	20	by	by	ADP
ajssms-6806	171	21	the	the	DET
ajssms-6806	171	22	authors	author	NOUN
ajssms-6806	171	23	;	;	PUNCT
ajssms-6806	171	24	licensee	licensee	PROPN
ajssms-6806	171	25	asian	asian	ADJ
ajssms-6806	171	26	online	online	PROPN
ajssms-6806	171	27	journal	journal	PROPN
ajssms-6806	171	28	publishing	publishing	NOUN
ajssms-6806	171	29	group	group	NOUN
ajssms-6806	171	30	in	in	ADP
ajssms-6806	171	31	the	the	DET
ajssms-6806	171	32	present	present	ADJ
ajssms-6806	171	33	circumstance	circumstance	NOUN
ajssms-6806	171	34	,	,	PUNCT
ajssms-6806	171	35	independence	independence	NOUN
ajssms-6806	171	36	measured	measure	VERB
ajssms-6806	171	37	by	by	ADP
ajssms-6806	171	38	professionalism	professionalism	NOUN
ajssms-6806	171	39	and	and	CCONJ
ajssms-6806	171	40	academic	academic	ADJ
ajssms-6806	171	41	qualification	qualification	NOUN
ajssms-6806	171	42	is	be	AUX
ajssms-6806	171	43	absent	absent	ADJ
ajssms-6806	171	44	in	in	ADP
ajssms-6806	171	45	the	the	DET
ajssms-6806	171	46	recruitment	recruitment	NOUN
ajssms-6806	171	47	procedure	procedure	NOUN
ajssms-6806	171	48	.	.	PUNCT
ajssms-6806	172	1	however	however	ADV
ajssms-6806	172	2	,	,	PUNCT
ajssms-6806	172	3	in	in	ADP
ajssms-6806	172	4	order	order	NOUN
ajssms-6806	172	5	to	to	PART
ajssms-6806	172	6	address	address	VERB
ajssms-6806	172	7	or	or	CCONJ
ajssms-6806	172	8	reduce	reduce	VERB
ajssms-6806	172	9	the	the	DET
ajssms-6806	172	10	margin	margin	NOUN
ajssms-6806	172	11	of	of	ADP
ajssms-6806	172	12	discretion	discretion	NOUN
ajssms-6806	172	13	,	,	PUNCT
ajssms-6806	172	14	the	the	DET
ajssms-6806	172	15	minimum	minimum	ADJ
ajssms-6806	172	16	professional	professional	ADJ
ajssms-6806	172	17	qualification	qualification	NOUN
ajssms-6806	172	18	and	and	CCONJ
ajssms-6806	172	19	experience	experience	NOUN
ajssms-6806	172	20	for	for	ADP
ajssms-6806	172	21	the	the	DET
ajssms-6806	172	22	office	office	NOUN
ajssms-6806	172	23	should	should	AUX
ajssms-6806	172	24	be	be	AUX
ajssms-6806	172	25	laid	lay	VERB
ajssms-6806	172	26	down	down	ADP
ajssms-6806	172	27	by	by	ADP
ajssms-6806	172	28	an	an	DET
ajssms-6806	172	29	act	act	NOUN
ajssms-6806	172	30	of	of	ADP
ajssms-6806	172	31	the	the	DET
ajssms-6806	172	32	national	national	PROPN
ajssms-6806	172	33	assembly	assembly	NOUN
ajssms-6806	172	34	or	or	CCONJ
ajssms-6806	172	35	the	the	DET
ajssms-6806	172	36	respective	respective	ADJ
ajssms-6806	172	37	houses	house	NOUN
ajssms-6806	172	38	of	of	ADP
ajssms-6806	172	39	assembly	assembly	NOUN
ajssms-6806	172	40	audit	audit	NOUN
ajssms-6806	172	41	laws	law	NOUN
ajssms-6806	172	42	.	.	PUNCT
ajssms-6806	173	1	also	also	ADV
ajssms-6806	173	2	to	to	PART
ajssms-6806	173	3	forestall	forestall	VERB
ajssms-6806	173	4	independence	independence	NOUN
ajssms-6806	173	5	,	,	PUNCT
ajssms-6806	173	6	the	the	DET
ajssms-6806	173	7	constitution	constitution	NOUN
ajssms-6806	173	8	guarantees	guarantee	VERB
ajssms-6806	173	9	the	the	DET
ajssms-6806	173	10	holder	holder	NOUN
ajssms-6806	173	11	of	of	ADP
ajssms-6806	173	12	the	the	DET
ajssms-6806	173	13	office	office	NOUN
ajssms-6806	173	14	job	job	NOUN
ajssms-6806	173	15	security	security	NOUN
ajssms-6806	173	16	to	to	ADP
ajssms-6806	173	17	a	a	DET
ajssms-6806	173	18	very	very	ADV
ajssms-6806	173	19	large	large	ADJ
ajssms-6806	173	20	extent	extent	NOUN
ajssms-6806	173	21	by	by	ADP
ajssms-6806	173	22	requiring	require	VERB
ajssms-6806	173	23	the	the	DET
ajssms-6806	173	24	president	president	NOUN
ajssms-6806	173	25	or	or	CCONJ
ajssms-6806	173	26	a	a	DET
ajssms-6806	173	27	state	state	NOUN
ajssms-6806	173	28	governor	governor	NOUN
ajssms-6806	173	29	to	to	PART
ajssms-6806	173	30	secure	secure	VERB
ajssms-6806	173	31	the	the	DET
ajssms-6806	173	32	concurrence	concurrence	NOUN
ajssms-6806	173	33	of	of	ADP
ajssms-6806	173	34	two	two	NUM
ajssms-6806	173	35	-	-	PUNCT
ajssms-6806	173	36	thirds	third	NOUN
ajssms-6806	173	37	majority	majority	NOUN
ajssms-6806	173	38	of	of	ADP
ajssms-6806	173	39	the	the	DET
ajssms-6806	173	40	senate	senate	PROPN
ajssms-6806	173	41	or	or	CCONJ
ajssms-6806	173	42	state	state	NOUN
ajssms-6806	173	43	assembly	assembly	NOUN
ajssms-6806	173	44	before	before	ADP
ajssms-6806	173	45	removing	remove	VERB
ajssms-6806	173	46	the	the	DET
ajssms-6806	173	47	auditor	auditor	NOUN
ajssms-6806	173	48	-	-	PUNCT
ajssms-6806	173	49	general	general	NOUN
ajssms-6806	173	50	from	from	ADP
ajssms-6806	173	51	office	office	NOUN
ajssms-6806	173	52	due	due	ADP
ajssms-6806	173	53	to	to	ADP
ajssms-6806	173	54	inability	inability	NOUN
ajssms-6806	173	55	to	to	PART
ajssms-6806	173	56	discharge	discharge	VERB
ajssms-6806	173	57	the	the	DET
ajssms-6806	173	58	functions	function	NOUN
ajssms-6806	173	59	of	of	ADP
ajssms-6806	173	60	his	his	PRON
ajssms-6806	173	61	office	office	NOUN
ajssms-6806	173	62	or	or	CCONJ
ajssms-6806	173	63	misconduct	misconduct	NOUN
ajssms-6806	173	64	.	.	PUNCT
ajssms-6806	174	1	the	the	DET
ajssms-6806	174	2	right	right	NOUN
ajssms-6806	174	3	of	of	ADP
ajssms-6806	174	4	a	a	DET
ajssms-6806	174	5	person	person	NOUN
ajssms-6806	174	6	holding	hold	VERB
ajssms-6806	174	7	the	the	DET
ajssms-6806	174	8	office	office	NOUN
ajssms-6806	174	9	of	of	ADP
ajssms-6806	174	10	auditor	auditor	NOUN
ajssms-6806	174	11	-	-	PUNCT
ajssms-6806	174	12	general	general	NOUN
ajssms-6806	174	13	to	to	PART
ajssms-6806	174	14	resign	resign	VERB
ajssms-6806	174	15	is	be	AUX
ajssms-6806	174	16	also	also	ADV
ajssms-6806	174	17	preserved	preserve	VERB
ajssms-6806	174	18	.	.	PUNCT
ajssms-6806	175	1	on	on	ADP
ajssms-6806	175	2	the	the	DET
ajssms-6806	175	3	issue	issue	NOUN
ajssms-6806	175	4	of	of	ADP
ajssms-6806	175	5	gratification	gratification	NOUN
ajssms-6806	175	6	as	as	ADP
ajssms-6806	175	7	a	a	DET
ajssms-6806	175	8	factor	factor	NOUN
ajssms-6806	175	9	that	that	PRON
ajssms-6806	175	10	can	can	AUX
ajssms-6806	175	11	imped	imped	VERB
ajssms-6806	175	12	the	the	DET
ajssms-6806	175	13	auditor	auditor	NOUN
ajssms-6806	175	14	’s	’s	PART
ajssms-6806	175	15	independence	independence	NOUN
ajssms-6806	175	16	,	,	PUNCT
ajssms-6806	175	17	auditor	auditor	PROPN
ajssms-6806	175	18	general	general	ADJ
ajssms-6806	175	19	office	office	NOUN
ajssms-6806	175	20	is	be	AUX
ajssms-6806	175	21	grouped	group	VERB
ajssms-6806	175	22	in	in	ADP
ajssms-6806	175	23	section	section	NOUN
ajssms-6806	175	24	84	84	NUM
ajssms-6806	175	25	(	(	PUNCT
ajssms-6806	175	26	3	3	NUM
ajssms-6806	175	27	)	)	PUNCT
ajssms-6806	175	28	of	of	ADP
ajssms-6806	175	29	the	the	DET
ajssms-6806	175	30	constitution	constitution	NOUN
ajssms-6806	175	31	.	.	PUNCT
ajssms-6806	176	1	accordingly	accordingly	ADV
ajssms-6806	176	2	,	,	PUNCT
ajssms-6806	176	3	their	their	PRON
ajssms-6806	176	4	remunerations	remuneration	NOUN
ajssms-6806	176	5	which	which	PRON
ajssms-6806	176	6	comprise	comprise	VERB
ajssms-6806	176	7	salaries	salary	NOUN
ajssms-6806	176	8	and	and	CCONJ
ajssms-6806	176	9	allowances	allowance	NOUN
ajssms-6806	176	10	are	be	AUX
ajssms-6806	176	11	prescribed	prescribe	VERB
ajssms-6806	176	12	by	by	ADP
ajssms-6806	176	13	the	the	DET
ajssms-6806	176	14	national	national	ADJ
ajssms-6806	176	15	assembly	assembly	NOUN
ajssms-6806	176	16	,	,	PUNCT
ajssms-6806	176	17	although	although	SCONJ
ajssms-6806	176	18	they	they	PRON
ajssms-6806	176	19	are	be	AUX
ajssms-6806	176	20	not	not	PART
ajssms-6806	176	21	expected	expect	VERB
ajssms-6806	176	22	to	to	PART
ajssms-6806	176	23	exceed	exceed	VERB
ajssms-6806	176	24	the	the	DET
ajssms-6806	176	25	amounts	amount	NOUN
ajssms-6806	176	26	determined	determine	VERB
ajssms-6806	176	27	by	by	ADP
ajssms-6806	176	28	the	the	DET
ajssms-6806	176	29	revenue	revenue	NOUN
ajssms-6806	176	30	mobilization	mobilization	NOUN
ajssms-6806	176	31	,	,	PUNCT
ajssms-6806	176	32	allocation	allocation	NOUN
ajssms-6806	176	33	and	and	CCONJ
ajssms-6806	176	34	fiscal	fiscal	ADJ
ajssms-6806	176	35	commission	commission	NOUN
ajssms-6806	176	36	.	.	PUNCT
ajssms-6806	177	1	also	also	ADV
ajssms-6806	177	2	,	,	PUNCT
ajssms-6806	177	3	the	the	DET
ajssms-6806	177	4	office	office	NOUN
ajssms-6806	177	5	emoluments	emolument	NOUN
ajssms-6806	177	6	constitute	constitute	VERB
ajssms-6806	177	7	a	a	DET
ajssms-6806	177	8	charge	charge	NOUN
ajssms-6806	177	9	on	on	ADP
ajssms-6806	177	10	the	the	DET
ajssms-6806	177	11	consolidated	consolidated	ADJ
ajssms-6806	177	12	revenue	revenue	NOUN
ajssms-6806	177	13	fund	fund	NOUN
ajssms-6806	177	14	of	of	ADP
ajssms-6806	177	15	the	the	DET
ajssms-6806	177	16	federation	federation	NOUN
ajssms-6806	177	17	for	for	ADP
ajssms-6806	177	18	the	the	DET
ajssms-6806	177	19	federal	federal	ADJ
ajssms-6806	177	20	government	government	NOUN
ajssms-6806	177	21	,	,	PUNCT
ajssms-6806	177	22	and	and	CCONJ
ajssms-6806	177	23	its	its	PRON
ajssms-6806	177	24	budget	budget	NOUN
ajssms-6806	177	25	allocation	allocation	NOUN
ajssms-6806	177	26	can	can	AUX
ajssms-6806	177	27	not	not	PART
ajssms-6806	177	28	be	be	AUX
ajssms-6806	177	29	altered	alter	VERB
ajssms-6806	177	30	to	to	ADP
ajssms-6806	177	31	their	their	PRON
ajssms-6806	177	32	disadvantage	disadvantage	NOUN
ajssms-6806	177	33	after	after	ADP
ajssms-6806	177	34	their	their	PRON
ajssms-6806	177	35	appointment	appointment	NOUN
ajssms-6806	177	36	or	or	CCONJ
ajssms-6806	177	37	during	during	ADP
ajssms-6806	177	38	their	their	PRON
ajssms-6806	177	39	tenure	tenure	NOUN
ajssms-6806	177	40	.	.	PUNCT
ajssms-6806	178	1	the	the	DET
ajssms-6806	178	2	assurances	assurance	NOUN
ajssms-6806	178	3	as	as	SCONJ
ajssms-6806	178	4	enumerated	enumerate	VERB
ajssms-6806	178	5	above	above	ADV
ajssms-6806	178	6	offered	offer	VERB
ajssms-6806	178	7	the	the	DET
ajssms-6806	178	8	auditor	auditor	NOUN
ajssms-6806	178	9	-	-	PUNCT
ajssms-6806	178	10	general	general	NOUN
ajssms-6806	178	11	by	by	ADP
ajssms-6806	178	12	the	the	DET
ajssms-6806	178	13	constitution	constitution	NOUN
ajssms-6806	178	14	may	may	AUX
ajssms-6806	178	15	guarantee	guarantee	VERB
ajssms-6806	178	16	their	their	PRON
ajssms-6806	178	17	personal	personal	ADJ
ajssms-6806	178	18	positions	position	NOUN
ajssms-6806	178	19	,	,	PUNCT
ajssms-6806	178	20	but	but	CCONJ
ajssms-6806	178	21	the	the	DET
ajssms-6806	178	22	independence	independence	NOUN
ajssms-6806	178	23	of	of	ADP
ajssms-6806	178	24	their	their	PRON
ajssms-6806	178	25	offices	office	NOUN
ajssms-6806	178	26	as	as	ADP
ajssms-6806	178	27	entities	entity	NOUN
ajssms-6806	178	28	comprising	comprise	VERB
ajssms-6806	178	29	other	other	ADJ
ajssms-6806	178	30	staff	staff	NOUN
ajssms-6806	178	31	members	member	NOUN
ajssms-6806	178	32	can	can	AUX
ajssms-6806	178	33	not	not	PART
ajssms-6806	178	34	ipso	ipso	VERB
ajssms-6806	178	35	facto	facto	X
ajssms-6806	178	36	be	be	AUX
ajssms-6806	178	37	said	say	VERB
ajssms-6806	178	38	to	to	PART
ajssms-6806	178	39	have	have	AUX
ajssms-6806	178	40	been	be	AUX
ajssms-6806	178	41	secured	secure	VERB
ajssms-6806	178	42	or	or	CCONJ
ajssms-6806	178	43	guaranteed	guarantee	VERB
ajssms-6806	178	44	.	.	PUNCT
ajssms-6806	179	1	this	this	PRON
ajssms-6806	179	2	is	be	AUX
ajssms-6806	179	3	so	so	ADV
ajssms-6806	179	4	because	because	SCONJ
ajssms-6806	179	5	whereas	whereas	SCONJ
ajssms-6806	179	6	the	the	DET
ajssms-6806	179	7	auditor	auditor	NOUN
ajssms-6806	179	8	general	general	NOUN
ajssms-6806	179	9	is	be	AUX
ajssms-6806	179	10	covered	cover	VERB
ajssms-6806	179	11	under	under	ADP
ajssms-6806	179	12	the	the	DET
ajssms-6806	179	13	constitution	constitution	NOUN
ajssms-6806	179	14	,	,	PUNCT
ajssms-6806	179	15	other	other	ADJ
ajssms-6806	179	16	staff	staff	NOUN
ajssms-6806	179	17	members	member	NOUN
ajssms-6806	179	18	in	in	ADP
ajssms-6806	179	19	the	the	DET
ajssms-6806	179	20	office	office	NOUN
ajssms-6806	179	21	are	be	AUX
ajssms-6806	179	22	regarded	regard	VERB
ajssms-6806	179	23	as	as	ADP
ajssms-6806	179	24	staff	staff	NOUN
ajssms-6806	179	25	of	of	ADP
ajssms-6806	179	26	either	either	CCONJ
ajssms-6806	179	27	the	the	DET
ajssms-6806	179	28	federal	federal	ADJ
ajssms-6806	179	29	or	or	CCONJ
ajssms-6806	179	30	state	state	NOUN
ajssms-6806	179	31	public	public	ADJ
ajssms-6806	179	32	service	service	NOUN
ajssms-6806	179	33	commission	commission	PROPN
ajssms-6806	179	34	.	.	PUNCT
ajssms-6806	180	1	therefore	therefore	ADV
ajssms-6806	180	2	,	,	PUNCT
ajssms-6806	180	3	as	as	SCONJ
ajssms-6806	180	4	the	the	DET
ajssms-6806	180	5	auditor	auditor	NOUN
ajssms-6806	180	6	-	-	PUNCT
ajssms-6806	180	7	general	general	NOUN
ajssms-6806	180	8	does	do	AUX
ajssms-6806	180	9	not	not	PART
ajssms-6806	180	10	personally	personally	ADV
ajssms-6806	180	11	carry	carry	VERB
ajssms-6806	180	12	out	out	ADP
ajssms-6806	180	13	the	the	DET
ajssms-6806	180	14	auditing	auditing	NOUN
ajssms-6806	180	15	and	and	CCONJ
ajssms-6806	180	16	investigation	investigation	NOUN
ajssms-6806	180	17	of	of	ADP
ajssms-6806	180	18	the	the	DET
ajssms-6806	180	19	accounts	account	NOUN
ajssms-6806	180	20	and	and	CCONJ
ajssms-6806	180	21	processes	process	NOUN
ajssms-6806	180	22	of	of	ADP
ajssms-6806	180	23	the	the	DET
ajssms-6806	180	24	ministries	ministry	NOUN
ajssms-6806	180	25	,	,	PUNCT
ajssms-6806	180	26	agencies	agency	NOUN
ajssms-6806	180	27	and	and	CCONJ
ajssms-6806	180	28	departments	department	NOUN
ajssms-6806	180	29	(	(	PUNCT
ajssms-6806	180	30	mdas	mda	NOUN
ajssms-6806	180	31	)	)	PUNCT
ajssms-6806	180	32	of	of	ADP
ajssms-6806	180	33	the	the	DET
ajssms-6806	180	34	government	government	NOUN
ajssms-6806	180	35	,	,	PUNCT
ajssms-6806	180	36	but	but	CCONJ
ajssms-6806	180	37	acts	act	VERB
ajssms-6806	180	38	through	through	ADP
ajssms-6806	180	39	officers	officer	NOUN
ajssms-6806	180	40	whose	whose	DET
ajssms-6806	180	41	compensations	compensation	NOUN
ajssms-6806	180	42	and	and	CCONJ
ajssms-6806	180	43	welfare	welfare	NOUN
ajssms-6806	180	44	are	be	AUX
ajssms-6806	180	45	not	not	PART
ajssms-6806	180	46	guaranteed	guarantee	VERB
ajssms-6806	180	47	,	,	PUNCT
ajssms-6806	180	48	there	there	PRON
ajssms-6806	180	49	is	be	VERB
ajssms-6806	180	50	this	this	DET
ajssms-6806	180	51	persistent	persistent	ADJ
ajssms-6806	180	52	clamor	clamor	NOUN
ajssms-6806	180	53	for	for	ADP
ajssms-6806	180	54	the	the	DET
ajssms-6806	180	55	establishment	establishment	NOUN
ajssms-6806	180	56	of	of	ADP
ajssms-6806	180	57	a	a	DET
ajssms-6806	180	58	federal	federal	ADJ
ajssms-6806	180	59	audit	audit	NOUN
ajssms-6806	180	60	service	service	NOUN
ajssms-6806	180	61	commission	commission	NOUN
ajssms-6806	180	62	that	that	PRON
ajssms-6806	180	63	will	will	AUX
ajssms-6806	180	64	protect	protect	VERB
ajssms-6806	180	65	the	the	DET
ajssms-6806	180	66	interest	interest	NOUN
ajssms-6806	180	67	of	of	ADP
ajssms-6806	180	68	all	all	DET
ajssms-6806	180	69	staff	staff	NOUN
ajssms-6806	180	70	members	member	NOUN
ajssms-6806	180	71	in	in	ADP
ajssms-6806	180	72	the	the	DET
ajssms-6806	180	73	audit	audit	NOUN
ajssms-6806	180	74	team	team	NOUN
ajssms-6806	180	75	.	.	PUNCT
ajssms-6806	181	1	it	it	PRON
ajssms-6806	181	2	is	be	AUX
ajssms-6806	181	3	anticipated	anticipate	VERB
ajssms-6806	181	4	that	that	SCONJ
ajssms-6806	181	5	such	such	DET
ajssms-6806	181	6	a	a	DET
ajssms-6806	181	7	commission	commission	NOUN
ajssms-6806	181	8	will	will	AUX
ajssms-6806	181	9	satisfactorily	satisfactorily	ADV
ajssms-6806	181	10	handle	handle	VERB
ajssms-6806	181	11	matters	matter	NOUN
ajssms-6806	181	12	relating	relate	VERB
ajssms-6806	181	13	to	to	ADP
ajssms-6806	181	14	recruitment	recruitment	NOUN
ajssms-6806	181	15	,	,	PUNCT
ajssms-6806	181	16	welfare	welfare	NOUN
ajssms-6806	181	17	and	and	CCONJ
ajssms-6806	181	18	disciple	disciple	NOUN
ajssms-6806	181	19	of	of	ADP
ajssms-6806	181	20	staff	staff	NOUN
ajssms-6806	181	21	of	of	ADP
ajssms-6806	181	22	the	the	DET
ajssms-6806	181	23	auditor	auditor	NOUN
ajssms-6806	181	24	-	-	PUNCT
ajssms-6806	181	25	general	general	NOUN
ajssms-6806	181	26	.	.	PUNCT
ajssms-6806	182	1	it	it	PRON
ajssms-6806	182	2	is	be	AUX
ajssms-6806	182	3	envisioned	envision	VERB
ajssms-6806	182	4	that	that	SCONJ
ajssms-6806	182	5	if	if	SCONJ
ajssms-6806	182	6	the	the	DET
ajssms-6806	182	7	office	office	NOUN
ajssms-6806	182	8	of	of	ADP
ajssms-6806	182	9	the	the	DET
ajssms-6806	182	10	auditor	auditor	NOUN
ajssms-6806	182	11	-	-	PUNCT
ajssms-6806	182	12	general	general	NOUN
ajssms-6806	182	13	is	be	AUX
ajssms-6806	182	14	to	to	PART
ajssms-6806	182	15	assume	assume	VERB
ajssms-6806	182	16	and	and	CCONJ
ajssms-6806	182	17	effectively	effectively	ADV
ajssms-6806	182	18	play	play	VERB
ajssms-6806	182	19	its	its	PRON
ajssms-6806	182	20	role	role	NOUN
ajssms-6806	182	21	as	as	ADP
ajssms-6806	182	22	an	an	DET
ajssms-6806	182	23	anti	anti	ADJ
ajssms-6806	182	24	-	-	ADJ
ajssms-6806	182	25	corruption	corruption	ADJ
ajssms-6806	182	26	agency	agency	NOUN
ajssms-6806	182	27	,	,	PUNCT
ajssms-6806	182	28	the	the	DET
ajssms-6806	182	29	staffers	staffer	NOUN
ajssms-6806	182	30	should	should	AUX
ajssms-6806	182	31	be	be	AUX
ajssms-6806	182	32	removed	remove	VERB
ajssms-6806	182	33	from	from	ADP
ajssms-6806	182	34	the	the	DET
ajssms-6806	182	35	public	public	ADJ
ajssms-6806	182	36	service	service	NOUN
ajssms-6806	182	37	commission	commission	NOUN
ajssms-6806	182	38	and	and	CCONJ
ajssms-6806	182	39	be	be	AUX
ajssms-6806	182	40	protected	protect	VERB
ajssms-6806	182	41	as	as	ADP
ajssms-6806	182	42	the	the	DET
ajssms-6806	182	43	auditor	auditor	NOUN
ajssms-6806	182	44	-	-	PUNCT
ajssms-6806	182	45	general	general	NOUN
ajssms-6806	182	46	.	.	PUNCT
ajssms-6806	183	1	the	the	DET
ajssms-6806	183	2	current	current	ADJ
ajssms-6806	183	3	condition	condition	NOUN
ajssms-6806	183	4	where	where	SCONJ
ajssms-6806	183	5	the	the	DET
ajssms-6806	183	6	office	office	NOUN
ajssms-6806	183	7	of	of	ADP
ajssms-6806	183	8	auditor	auditor	NOUN
ajssms-6806	183	9	-	-	PUNCT
ajssms-6806	183	10	general	general	NOUN
ajssms-6806	183	11	depend	depend	VERB
ajssms-6806	183	12	on	on	ADP
ajssms-6806	183	13	warrants	warrant	NOUN
ajssms-6806	183	14	and	and	CCONJ
ajssms-6806	183	15	releases	release	NOUN
ajssms-6806	183	16	from	from	ADP
ajssms-6806	183	17	the	the	DET
ajssms-6806	183	18	ministry	ministry	PROPN
ajssms-6806	183	19	of	of	ADP
ajssms-6806	183	20	finance	finance	PROPN
ajssms-6806	183	21	and	and	CCONJ
ajssms-6806	183	22	the	the	DET
ajssms-6806	183	23	accountant	accountant	NOUN
ajssms-6806	183	24	general	general	NOUN
ajssms-6806	183	25	of	of	ADP
ajssms-6806	183	26	the	the	DET
ajssms-6806	183	27	states	state	NOUN
ajssms-6806	183	28	or	or	CCONJ
ajssms-6806	183	29	federation	federation	NOUN
ajssms-6806	183	30	does	do	AUX
ajssms-6806	183	31	not	not	PART
ajssms-6806	183	32	guarantee	guarantee	VERB
ajssms-6806	183	33	the	the	DET
ajssms-6806	183	34	independence	independence	NOUN
ajssms-6806	183	35	of	of	ADP
ajssms-6806	183	36	the	the	DET
ajssms-6806	183	37	auditor	auditor	NOUN
ajssms-6806	183	38	-	-	PUNCT
ajssms-6806	183	39	general	general	NOUN
ajssms-6806	183	40	in	in	ADP
ajssms-6806	183	41	the	the	DET
ajssms-6806	183	42	discharge	discharge	NOUN
ajssms-6806	183	43	of	of	ADP
ajssms-6806	183	44	his	his	PRON
ajssms-6806	183	45	function	function	NOUN
ajssms-6806	183	46	even	even	ADV
ajssms-6806	183	47	though	though	SCONJ
ajssms-6806	183	48	section	section	NOUN
ajssms-6806	183	49	85	85	NUM
ajssms-6806	183	50	(	(	PUNCT
ajssms-6806	183	51	6	6	NUM
ajssms-6806	183	52	)	)	PUNCT
ajssms-6806	183	53	or	or	CCONJ
ajssms-6806	183	54	126	126	NUM
ajssms-6806	183	55	(	(	PUNCT
ajssms-6806	183	56	6	6	NUM
ajssms-6806	183	57	)	)	PUNCT
ajssms-6806	183	58	of	of	ADP
ajssms-6806	183	59	the	the	DET
ajssms-6806	183	60	constitution	constitution	NOUN
ajssms-6806	183	61	stated	state	VERB
ajssms-6806	183	62	that	that	SCONJ
ajssms-6806	183	63	in	in	ADP
ajssms-6806	183	64	exercise	exercise	NOUN
ajssms-6806	183	65	of	of	ADP
ajssms-6806	183	66	his	his	PRON
ajssms-6806	183	67	functions	function	NOUN
ajssms-6806	183	68	,	,	PUNCT
ajssms-6806	183	69	the	the	DET
ajssms-6806	183	70	auditor	auditor	NOUN
ajssms-6806	183	71	–	–	PUNCT
ajssms-6806	183	72	general	general	ADJ
ajssms-6806	183	73	shall	shall	AUX
ajssms-6806	183	74	not	not	PART
ajssms-6806	183	75	be	be	AUX
ajssms-6806	183	76	subject	subject	ADJ
ajssms-6806	183	77	to	to	ADP
ajssms-6806	183	78	the	the	DET
ajssms-6806	183	79	direction	direction	NOUN
ajssms-6806	183	80	or	or	CCONJ
ajssms-6806	183	81	control	control	NOUN
ajssms-6806	183	82	of	of	ADP
ajssms-6806	183	83	any	any	DET
ajssms-6806	183	84	other	other	ADJ
ajssms-6806	183	85	authority	authority	NOUN
ajssms-6806	183	86	or	or	CCONJ
ajssms-6806	183	87	person	person	NOUN
ajssms-6806	183	88	.	.	PUNCT
ajssms-6806	184	1	in	in	ADP
ajssms-6806	184	2	any	any	DET
ajssms-6806	184	3	acting	act	VERB
ajssms-6806	184	4	position	position	NOUN
ajssms-6806	184	5	for	for	ADP
ajssms-6806	184	6	the	the	DET
ajssms-6806	184	7	office	office	NOUN
ajssms-6806	184	8	,	,	PUNCT
ajssms-6806	184	9	the	the	DET
ajssms-6806	184	10	constitution	constitution	NOUN
ajssms-6806	184	11	gave	give	VERB
ajssms-6806	184	12	the	the	DET
ajssms-6806	184	13	president	president	NOUN
ajssms-6806	184	14	or	or	CCONJ
ajssms-6806	184	15	state	state	NOUN
ajssms-6806	184	16	governors	governor	NOUN
ajssms-6806	184	17	the	the	DET
ajssms-6806	184	18	power	power	NOUN
ajssms-6806	184	19	to	to	PART
ajssms-6806	184	20	appoint	appoint	VERB
ajssms-6806	184	21	persons	person	NOUN
ajssms-6806	184	22	to	to	PART
ajssms-6806	184	23	act	act	VERB
ajssms-6806	184	24	in	in	ADP
ajssms-6806	184	25	the	the	DET
ajssms-6806	184	26	office	office	NOUN
ajssms-6806	184	27	of	of	ADP
ajssms-6806	184	28	the	the	DET
ajssms-6806	184	29	auditor	auditor	NOUN
ajssms-6806	184	30	-	-	PUNCT
ajssms-6806	184	31	general	general	NOUN
ajssms-6806	184	32	for	for	ADP
ajssms-6806	184	33	a	a	DET
ajssms-6806	184	34	state	state	NOUN
ajssms-6806	184	35	or	or	CCONJ
ajssms-6806	184	36	the	the	DET
ajssms-6806	184	37	federation	federation	NOUN
ajssms-6806	184	38	but	but	CCONJ
ajssms-6806	184	39	subject	subject	ADJ
ajssms-6806	184	40	to	to	ADP
ajssms-6806	184	41	a	a	DET
ajssms-6806	184	42	resolution	resolution	NOUN
ajssms-6806	184	43	of	of	ADP
ajssms-6806	184	44	the	the	DET
ajssms-6806	184	45	senate	senate	PROPN
ajssms-6806	184	46	or	or	CCONJ
ajssms-6806	184	47	state	state	NOUN
ajssms-6806	184	48	assemblies	assembly	NOUN
ajssms-6806	184	49	and	and	CCONJ
ajssms-6806	184	50	maximum	maximum	ADJ
ajssms-6806	184	51	acting	acting	NOUN
ajssms-6806	184	52	capacity	capacity	NOUN
ajssms-6806	184	53	period	period	NOUN
ajssms-6806	184	54	of	of	ADP
ajssms-6806	184	55	six	six	NUM
ajssms-6806	184	56	months	month	NOUN
ajssms-6806	184	57	.	.	PUNCT
ajssms-6806	185	1	wakil	wakil	NOUN
ajssms-6806	185	2	,	,	PUNCT
ajssms-6806	185	3	alifiah	alifiah	NOUN
ajssms-6806	185	4	,	,	PUNCT
ajssms-6806	185	5	and	and	CCONJ
ajssms-6806	185	6	teru	teru	NOUN
ajssms-6806	185	7	(	(	PUNCT
ajssms-6806	185	8	2020	2020	NUM
ajssms-6806	185	9	)	)	PUNCT
ajssms-6806	185	10	posit	posit	VERB
ajssms-6806	185	11	that	that	SCONJ
ajssms-6806	185	12	a	a	DET
ajssms-6806	185	13	better	well	ADJ
ajssms-6806	185	14	standard	standard	NOUN
ajssms-6806	185	15	of	of	ADP
ajssms-6806	185	16	independence	independence	NOUN
ajssms-6806	185	17	of	of	ADP
ajssms-6806	185	18	auditors	auditor	NOUN
ajssms-6806	185	19	improves	improve	VERB
ajssms-6806	185	20	robust	robust	ADJ
ajssms-6806	185	21	audit	audit	NOUN
ajssms-6806	185	22	efficiency	efficiency	NOUN
ajssms-6806	185	23	that	that	PRON
ajssms-6806	185	24	results	result	VERB
ajssms-6806	185	25	in	in	ADP
ajssms-6806	185	26	accurate	accurate	ADJ
ajssms-6806	185	27	financial	financial	ADJ
ajssms-6806	185	28	reporting	reporting	NOUN
ajssms-6806	185	29	and	and	CCONJ
ajssms-6806	185	30	that	that	SCONJ
ajssms-6806	185	31	the	the	DET
ajssms-6806	185	32	independence	independence	NOUN
ajssms-6806	185	33	of	of	ADP
ajssms-6806	185	34	the	the	DET
ajssms-6806	185	35	auditor	auditor	NOUN
ajssms-6806	185	36	has	have	VERB
ajssms-6806	185	37	significant	significant	ADJ
ajssms-6806	185	38	association	association	NOUN
ajssms-6806	185	39	with	with	ADP
ajssms-6806	185	40	the	the	DET
ajssms-6806	185	41	quality	quality	NOUN
ajssms-6806	185	42	of	of	ADP
ajssms-6806	185	43	the	the	DET
ajssms-6806	185	44	audit	audit	NOUN
ajssms-6806	185	45	and	and	CCONJ
ajssms-6806	185	46	so	so	ADV
ajssms-6806	185	47	the	the	DET
ajssms-6806	185	48	independence	independence	NOUN
ajssms-6806	185	49	of	of	ADP
ajssms-6806	185	50	the	the	DET
ajssms-6806	185	51	office	office	NOUN
ajssms-6806	185	52	will	will	AUX
ajssms-6806	185	53	greatly	greatly	ADV
ajssms-6806	185	54	influence	influence	VERB
ajssms-6806	185	55	accurate	accurate	ADJ
ajssms-6806	185	56	financial	financial	ADJ
ajssms-6806	185	57	reporting	reporting	NOUN
ajssms-6806	185	58	of	of	ADP
ajssms-6806	185	59	public	public	ADJ
ajssms-6806	185	60	service	service	NOUN
ajssms-6806	185	61	operations	operation	NOUN
ajssms-6806	185	62	.	.	PUNCT
ajssms-6806	186	1	2.6.2	2.6.2	X
ajssms-6806	186	2	.	.	X
ajssms-6806	186	3	auditor	auditor	NOUN
ajssms-6806	186	4	competence	competence	NOUN
ajssms-6806	186	5	the	the	DET
ajssms-6806	186	6	international	international	ADJ
ajssms-6806	186	7	education	education	NOUN
ajssms-6806	186	8	standard	standard	NOUN
ajssms-6806	186	9	(	(	PUNCT
ajssms-6806	186	10	ies	ies	PROPN
ajssms-6806	186	11	8)	8)	NUM
ajssms-6806	186	12	has	have	AUX
ajssms-6806	186	13	defined	define	VERB
ajssms-6806	186	14	competence	competence	NOUN
ajssms-6806	186	15	as	as	ADP
ajssms-6806	186	16	“	"	PUNCT
ajssms-6806	186	17	being	be	AUX
ajssms-6806	186	18	able	able	ADJ
ajssms-6806	186	19	to	to	PART
ajssms-6806	186	20	perform	perform	VERB
ajssms-6806	186	21	a	a	DET
ajssms-6806	186	22	work	work	NOUN
ajssms-6806	186	23	role	role	NOUN
ajssms-6806	186	24	to	to	ADP
ajssms-6806	186	25	a	a	DET
ajssms-6806	186	26	defined	define	VERB
ajssms-6806	186	27	standard	standard	NOUN
ajssms-6806	186	28	,	,	PUNCT
ajssms-6806	186	29	with	with	ADP
ajssms-6806	186	30	reference	reference	NOUN
ajssms-6806	186	31	to	to	ADP
ajssms-6806	186	32	real	real	ADJ
ajssms-6806	186	33	working	working	NOUN
ajssms-6806	186	34	environment	environment	NOUN
ajssms-6806	186	35	”	"	PUNCT
ajssms-6806	186	36	.	.	PUNCT
ajssms-6806	187	1	the	the	DET
ajssms-6806	187	2	auditors	auditor	NOUN
ajssms-6806	187	3	’	’	PART
ajssms-6806	187	4	code	code	NOUN
ajssms-6806	187	5	,	,	PUNCT
ajssms-6806	187	6	published	publish	VERB
ajssms-6806	187	7	by	by	ADP
ajssms-6806	187	8	audit	audit	NOUN
ajssms-6806	187	9	practicing	practice	VERB
ajssms-6806	187	10	board	board	NOUN
ajssms-6806	187	11	(	(	PUNCT
ajssms-6806	187	12	apb	apb	PROPN
ajssms-6806	187	13	)	)	PUNCT
ajssms-6806	187	14	outlined	outline	VERB
ajssms-6806	187	15	nine	nine	NUM
ajssms-6806	187	16	fundamental	fundamental	ADJ
ajssms-6806	187	17	principles	principle	NOUN
ajssms-6806	187	18	of	of	ADP
ajssms-6806	187	19	independence	independence	NOUN
ajssms-6806	187	20	which	which	DET
ajssms-6806	187	21	competence	competence	NOUN
ajssms-6806	187	22	is	be	AUX
ajssms-6806	187	23	one	one	NUM
ajssms-6806	187	24	of	of	ADP
ajssms-6806	187	25	the	the	DET
ajssms-6806	187	26	principles	principle	NOUN
ajssms-6806	187	27	and	and	CCONJ
ajssms-6806	187	28	is	be	AUX
ajssms-6806	187	29	defined	define	VERB
ajssms-6806	187	30	as	as	ADP
ajssms-6806	187	31	the	the	DET
ajssms-6806	187	32	ability	ability	NOUN
ajssms-6806	187	33	to	to	PART
ajssms-6806	187	34	carry	carry	VERB
ajssms-6806	187	35	out	out	ADP
ajssms-6806	187	36	professional	professional	ADJ
ajssms-6806	187	37	duty	duty	NOUN
ajssms-6806	187	38	with	with	ADP
ajssms-6806	187	39	great	great	ADJ
ajssms-6806	187	40	knowledge	knowledge	NOUN
ajssms-6806	187	41	and	and	CCONJ
ajssms-6806	187	42	skills	skill	NOUN
ajssms-6806	187	43	.	.	PUNCT
ajssms-6806	188	1	in	in	ADP
ajssms-6806	188	2	her	her	PRON
ajssms-6806	188	3	explanatory	explanatory	ADJ
ajssms-6806	188	4	framework	framework	NOUN
ajssms-6806	188	5	,	,	PUNCT
ajssms-6806	188	6	the	the	DET
ajssms-6806	188	7	standard	standard	NOUN
ajssms-6806	188	8	stated	state	VERB
ajssms-6806	188	9	that	that	SCONJ
ajssms-6806	188	10	competence	competence	NOUN
ajssms-6806	188	11	refers	refer	VERB
ajssms-6806	188	12	to	to	ADP
ajssms-6806	188	13	the	the	DET
ajssms-6806	188	14	demonstrated	demonstrate	VERB
ajssms-6806	188	15	ability	ability	NOUN
ajssms-6806	188	16	to	to	PART
ajssms-6806	188	17	perform	perform	VERB
ajssms-6806	188	18	relevant	relevant	ADJ
ajssms-6806	188	19	roles	role	NOUN
ajssms-6806	188	20	or	or	CCONJ
ajssms-6806	188	21	tasks	task	NOUN
ajssms-6806	188	22	to	to	ADP
ajssms-6806	188	23	the	the	DET
ajssms-6806	188	24	required	require	VERB
ajssms-6806	188	25	standard	standard	NOUN
ajssms-6806	188	26	.	.	PUNCT
ajssms-6806	189	1	in	in	ADP
ajssms-6806	189	2	other	other	ADJ
ajssms-6806	189	3	words	word	NOUN
ajssms-6806	189	4	,	,	PUNCT
ajssms-6806	189	5	competence	competence	NOUN
ajssms-6806	189	6	is	be	AUX
ajssms-6806	189	7	actual	actual	ADJ
ajssms-6806	189	8	demonstration	demonstration	NOUN
ajssms-6806	189	9	of	of	ADP
ajssms-6806	189	10	performance	performance	NOUN
ajssms-6806	189	11	.	.	PUNCT
ajssms-6806	190	1	the	the	DET
ajssms-6806	190	2	standard	standard	NOUN
ajssms-6806	190	3	outlined	outline	VERB
ajssms-6806	190	4	the	the	DET
ajssms-6806	190	5	minimum	minimum	ADJ
ajssms-6806	190	6	competence	competence	NOUN
ajssms-6806	190	7	requirements	requirement	NOUN
ajssms-6806	190	8	expected	expect	VERB
ajssms-6806	190	9	of	of	ADP
ajssms-6806	190	10	international	international	PROPN
ajssms-6806	190	11	federation	federation	PROPN
ajssms-6806	190	12	of	of	ADP
ajssms-6806	190	13	accountants	accountants	PROPN
ajssms-6806	190	14	congress	congress	PROPN
ajssms-6806	190	15	(	(	PUNCT
ajssms-6806	190	16	ifac	ifac	NOUN
ajssms-6806	190	17	)	)	PUNCT
ajssms-6806	190	18	members	member	NOUN
ajssms-6806	190	19	to	to	PART
ajssms-6806	190	20	obtain	obtain	VERB
ajssms-6806	190	21	before	before	SCONJ
ajssms-6806	190	22	they	they	PRON
ajssms-6806	190	23	take	take	VERB
ajssms-6806	190	24	on	on	ADP
ajssms-6806	190	25	the	the	DET
ajssms-6806	190	26	role	role	NOUN
ajssms-6806	190	27	of	of	ADP
ajssms-6806	190	28	an	an	DET
ajssms-6806	190	29	audit	audit	NOUN
ajssms-6806	190	30	professional	professional	ADJ
ajssms-6806	190	31	to	to	PART
ajssms-6806	190	32	include	include	VERB
ajssms-6806	190	33	;	;	PUNCT
ajssms-6806	190	34	i.	i.	NOUN
ajssms-6806	190	35	auditors	auditor	NOUN
ajssms-6806	190	36	must	must	AUX
ajssms-6806	190	37	have	have	VERB
ajssms-6806	190	38	formal	formal	ADJ
ajssms-6806	190	39	education	education	NOUN
ajssms-6806	190	40	(	(	PUNCT
ajssms-6806	190	41	knowledge	knowledge	NOUN
ajssms-6806	190	42	)	)	PUNCT
ajssms-6806	190	43	relevant	relevant	ADJ
ajssms-6806	190	44	to	to	PART
ajssms-6806	190	45	audit	audit	PROPN
ajssms-6806	190	46	,	,	PUNCT
ajssms-6806	190	47	ii	ii	PROPN
ajssms-6806	190	48	.	.	PUNCT
ajssms-6806	191	1	auditors	auditor	NOUN
ajssms-6806	191	2	must	must	AUX
ajssms-6806	191	3	acquire	acquire	VERB
ajssms-6806	191	4	professional	professional	ADJ
ajssms-6806	191	5	skills	skill	NOUN
ajssms-6806	191	6	,	,	PUNCT
ajssms-6806	191	7	professional	professional	ADJ
ajssms-6806	191	8	values	value	NOUN
ajssms-6806	191	9	,	,	PUNCT
ajssms-6806	191	10	ethics	ethic	NOUN
ajssms-6806	191	11	and	and	CCONJ
ajssms-6806	191	12	attitude	attitude	NOUN
ajssms-6806	191	13	.	.	PUNCT
ajssms-6806	192	1	this	this	PRON
ajssms-6806	192	2	is	be	AUX
ajssms-6806	192	3	critical	critical	ADJ
ajssms-6806	192	4	as	as	SCONJ
ajssms-6806	192	5	auditors	auditor	NOUN
ajssms-6806	192	6	are	be	AUX
ajssms-6806	192	7	expected	expect	VERB
ajssms-6806	192	8	to	to	PART
ajssms-6806	192	9	have	have	VERB
ajssms-6806	192	10	sufficient	sufficient	ADJ
ajssms-6806	192	11	knowledge	knowledge	NOUN
ajssms-6806	192	12	of	of	ADP
ajssms-6806	192	13	current	current	ADJ
ajssms-6806	192	14	developments	development	NOUN
ajssms-6806	192	15	in	in	ADP
ajssms-6806	192	16	the	the	DET
ajssms-6806	192	17	field	field	NOUN
ajssms-6806	192	18	of	of	ADP
ajssms-6806	192	19	audit	audit	NOUN
ajssms-6806	192	20	.	.	PUNCT
ajssms-6806	193	1	they	they	PRON
ajssms-6806	193	2	need	need	VERB
ajssms-6806	193	3	a	a	DET
ajssms-6806	193	4	in	in	ADP
ajssms-6806	193	5	-	-	PUNCT
ajssms-6806	193	6	depth	depth	NOUN
ajssms-6806	193	7	understanding	understanding	NOUN
ajssms-6806	193	8	of	of	ADP
ajssms-6806	193	9	the	the	DET
ajssms-6806	193	10	probable	probable	ADJ
ajssms-6806	193	11	ethical	ethical	ADJ
ajssms-6806	193	12	implications	implication	NOUN
ajssms-6806	193	13	of	of	ADP
ajssms-6806	193	14	professional	professional	ADJ
ajssms-6806	193	15	and	and	CCONJ
ajssms-6806	193	16	managerial	managerial	ADJ
ajssms-6806	193	17	decisions	decision	NOUN
ajssms-6806	193	18	.	.	PUNCT
ajssms-6806	194	1	they	they	PRON
ajssms-6806	194	2	also	also	ADV
ajssms-6806	194	3	need	need	VERB
ajssms-6806	194	4	to	to	PART
ajssms-6806	194	5	be	be	AUX
ajssms-6806	194	6	aware	aware	ADJ
ajssms-6806	194	7	that	that	SCONJ
ajssms-6806	194	8	decision	decision	NOUN
ajssms-6806	194	9	-	-	PUNCT
ajssms-6806	194	10	makers	maker	NOUN
ajssms-6806	194	11	can	can	AUX
ajssms-6806	194	12	be	be	AUX
ajssms-6806	194	13	under	under	ADP
ajssms-6806	194	14	tremendous	tremendous	ADJ
ajssms-6806	194	15	pressure	pressure	NOUN
ajssms-6806	194	16	when	when	SCONJ
ajssms-6806	194	17	it	it	PRON
ajssms-6806	194	18	comes	come	VERB
ajssms-6806	194	19	to	to	ADP
ajssms-6806	194	20	upholding	uphold	VERB
ajssms-6806	194	21	ethical	ethical	ADJ
ajssms-6806	194	22	principles	principle	NOUN
ajssms-6806	194	23	.	.	PUNCT
ajssms-6806	195	1	2.6.3	2.6.3	NUM
ajssms-6806	195	2	.	.	PUNCT
ajssms-6806	196	1	transparency	transparency	NOUN
ajssms-6806	196	2	and	and	CCONJ
ajssms-6806	196	3	accountability	accountability	NOUN
ajssms-6806	196	4	schlenker	schlenker	NOUN
ajssms-6806	196	5	(	(	PUNCT
ajssms-6806	196	6	1997	1997	NUM
ajssms-6806	196	7	)	)	PUNCT
ajssms-6806	196	8	posit	posit	VERB
ajssms-6806	196	9	accountability	accountability	NOUN
ajssms-6806	196	10	as	as	SCONJ
ajssms-6806	196	11	to	to	PART
ajssms-6806	196	12	be	be	AUX
ajssms-6806	196	13	answerable	answerable	ADJ
ajssms-6806	196	14	to	to	ADP
ajssms-6806	196	15	the	the	DET
ajssms-6806	196	16	public	public	NOUN
ajssms-6806	196	17	(	(	PUNCT
ajssms-6806	196	18	audiences	audience	NOUN
ajssms-6806	196	19	)	)	PUNCT
ajssms-6806	196	20	in	in	ADP
ajssms-6806	196	21	one	one	NUM
ajssms-6806	196	22	’s	’s	PART
ajssms-6806	196	23	stewardship	stewardship	NOUN
ajssms-6806	196	24	according	accord	VERB
ajssms-6806	196	25	to	to	ADP
ajssms-6806	196	26	prescribed	prescribed	ADJ
ajssms-6806	196	27	standard(s	standard(s	NOUN
ajssms-6806	196	28	)	)	PUNCT
ajssms-6806	196	29	that	that	PRON
ajssms-6806	196	30	is	be	AUX
ajssms-6806	196	31	relevant	relevant	ADJ
ajssms-6806	196	32	to	to	ADP
ajssms-6806	196	33	fulfilling	fulfil	VERB
ajssms-6806	196	34	given	give	VERB
ajssms-6806	196	35	obligations	obligation	NOUN
ajssms-6806	196	36	,	,	PUNCT
ajssms-6806	196	37	duties	duty	NOUN
ajssms-6806	196	38	,	,	PUNCT
ajssms-6806	196	39	expectations	expectation	NOUN
ajssms-6806	196	40	and	and	CCONJ
ajssms-6806	196	41	other	other	ADJ
ajssms-6806	196	42	charges	charge	NOUN
ajssms-6806	196	43	.	.	PUNCT
ajssms-6806	197	1	accountability	accountability	NOUN
ajssms-6806	197	2	principle	principle	NOUN
ajssms-6806	197	3	is	be	AUX
ajssms-6806	197	4	critical	critical	ADJ
ajssms-6806	197	5	as	as	SCONJ
ajssms-6806	197	6	an	an	DET
ajssms-6806	197	7	auditor	auditor	NOUN
ajssms-6806	197	8	should	should	AUX
ajssms-6806	197	9	demonstrate	demonstrate	VERB
ajssms-6806	197	10	to	to	ADP
ajssms-6806	197	11	the	the	DET
ajssms-6806	197	12	satisfaction	satisfaction	NOUN
ajssms-6806	197	13	of	of	ADP
ajssms-6806	197	14	the	the	DET
ajssms-6806	197	15	public	public	NOUN
ajssms-6806	197	16	that	that	PRON
ajssms-6806	197	17	he	he	PRON
ajssms-6806	197	18	applied	apply	VERB
ajssms-6806	197	19	the	the	DET
ajssms-6806	197	20	authority	authority	NOUN
ajssms-6806	197	21	delegated	delegate	VERB
ajssms-6806	197	22	to	to	ADP
ajssms-6806	197	23	him	he	PRON
ajssms-6806	197	24	by	by	ADP
ajssms-6806	197	25	the	the	DET
ajssms-6806	197	26	institution	institution	NOUN
ajssms-6806	197	27	and	and	CCONJ
ajssms-6806	197	28	the	the	DET
ajssms-6806	197	29	general	general	ADJ
ajssms-6806	197	30	public	public	NOUN
ajssms-6806	197	31	and	and	CCONJ
ajssms-6806	197	32	have	have	AUX
ajssms-6806	197	33	achieved	achieve	VERB
ajssms-6806	197	34	the	the	DET
ajssms-6806	197	35	expected	expect	VERB
ajssms-6806	197	36	objective	objective	NOUN
ajssms-6806	197	37	of	of	ADP
ajssms-6806	197	38	the	the	DET
ajssms-6806	197	39	institution	institution	NOUN
ajssms-6806	197	40	by	by	ADP
ajssms-6806	197	41	ensuring	ensure	VERB
ajssms-6806	197	42	equitable	equitable	ADJ
ajssms-6806	197	43	,	,	PUNCT
ajssms-6806	197	44	effective	effective	ADJ
ajssms-6806	197	45	and	and	CCONJ
ajssms-6806	197	46	efficient	efficient	ADJ
ajssms-6806	197	47	utilization	utilization	NOUN
ajssms-6806	197	48	of	of	ADP
ajssms-6806	197	49	the	the	DET
ajssms-6806	197	50	institutions	institution	NOUN
ajssms-6806	197	51	’	'	PUNCT
ajssms-6806	197	52	resources	resource	NOUN
ajssms-6806	197	53	in	in	ADP
ajssms-6806	197	54	running	run	VERB
ajssms-6806	197	55	the	the	DET
ajssms-6806	197	56	affairs	affair	NOUN
ajssms-6806	197	57	of	of	ADP
ajssms-6806	197	58	the	the	DET
ajssms-6806	197	59	department	department	NOUN
ajssms-6806	197	60	.	.	PUNCT
ajssms-6806	198	1	in	in	ADP
ajssms-6806	198	2	public	public	ADJ
ajssms-6806	198	3	sector	sector	NOUN
ajssms-6806	198	4	management	management	NOUN
ajssms-6806	198	5	,	,	PUNCT
ajssms-6806	198	6	citizens	citizen	NOUN
ajssms-6806	198	7	require	require	VERB
ajssms-6806	198	8	government	government	NOUN
ajssms-6806	198	9	officials	official	NOUN
ajssms-6806	198	10	to	to	PART
ajssms-6806	198	11	justify	justify	VERB
ajssms-6806	198	12	the	the	DET
ajssms-6806	198	13	sources	source	NOUN
ajssms-6806	198	14	and	and	CCONJ
ajssms-6806	198	15	utilization	utilization	NOUN
ajssms-6806	198	16	of	of	ADP
ajssms-6806	198	17	public	public	ADJ
ajssms-6806	198	18	resources	resource	NOUN
ajssms-6806	198	19	entrusted	entrust	VERB
ajssms-6806	198	20	to	to	ADP
ajssms-6806	198	21	them	they	PRON
ajssms-6806	198	22	(	(	PUNCT
ajssms-6806	198	23	inanga	inanga	PROPN
ajssms-6806	198	24	,	,	PUNCT
ajssms-6806	198	25	1991	1991	NUM
ajssms-6806	198	26	)	)	PUNCT
ajssms-6806	198	27	.	.	PUNCT
ajssms-6806	199	1	the	the	DET
ajssms-6806	199	2	audit	audit	NOUN
ajssms-6806	199	3	report	report	NOUN
ajssms-6806	199	4	is	be	AUX
ajssms-6806	199	5	a	a	DET
ajssms-6806	199	6	channel	channel	NOUN
ajssms-6806	199	7	of	of	ADP
ajssms-6806	199	8	providing	provide	VERB
ajssms-6806	199	9	assurance	assurance	NOUN
ajssms-6806	199	10	and	and	CCONJ
ajssms-6806	199	11	credibility	credibility	NOUN
ajssms-6806	199	12	of	of	ADP
ajssms-6806	199	13	management	management	NOUN
ajssms-6806	199	14	or	or	CCONJ
ajssms-6806	199	15	government	government	NOUN
ajssms-6806	199	16	representations	representation	NOUN
ajssms-6806	199	17	and	and	CCONJ
ajssms-6806	199	18	their	their	PRON
ajssms-6806	199	19	stewardship	stewardship	NOUN
ajssms-6806	199	20	.	.	PUNCT
ajssms-6806	200	1	the	the	DET
ajssms-6806	200	2	audit	audit	NOUN
ajssms-6806	200	3	report	report	NOUN
ajssms-6806	200	4	is	be	AUX
ajssms-6806	200	5	the	the	DET
ajssms-6806	200	6	main	main	ADJ
ajssms-6806	200	7	channel	channel	NOUN
ajssms-6806	200	8	of	of	ADP
ajssms-6806	200	9	communication	communication	NOUN
ajssms-6806	200	10	to	to	ADP
ajssms-6806	200	11	the	the	DET
ajssms-6806	200	12	stakeholders	stakeholder	NOUN
ajssms-6806	200	13	.	.	PUNCT
ajssms-6806	201	1	the	the	DET
ajssms-6806	201	2	1956	1956	NUM
ajssms-6806	201	3	audit	audit	NOUN
ajssms-6806	201	4	ordinance	ordinance	NOUN
ajssms-6806	201	5	act	act	NOUN
ajssms-6806	201	6	,	,	PUNCT
ajssms-6806	201	7	financial	financial	ADJ
ajssms-6806	201	8	regulations	regulation	NOUN
ajssms-6806	201	9	,	,	PUNCT
ajssms-6806	201	10	finance	finance	NOUN
ajssms-6806	201	11	(	(	PUNCT
ajssms-6806	201	12	control	control	NOUN
ajssms-6806	201	13	&	&	CCONJ
ajssms-6806	201	14	management	management	PROPN
ajssms-6806	201	15	)	)	PUNCT
ajssms-6806	201	16	act	act	PROPN
ajssms-6806	201	17	,	,	PUNCT
ajssms-6806	201	18	the	the	DET
ajssms-6806	201	19	fiscal	fiscal	ADJ
ajssms-6806	201	20	responsibility	responsibility	NOUN
ajssms-6806	201	21	act	act	NOUN
ajssms-6806	201	22	and	and	CCONJ
ajssms-6806	201	23	extant	extant	ADJ
ajssms-6806	201	24	circulars	circular	NOUN
ajssms-6806	201	25	as	as	SCONJ
ajssms-6806	201	26	may	may	AUX
ajssms-6806	201	27	be	be	AUX
ajssms-6806	201	28	issued	issue	VERB
ajssms-6806	201	29	by	by	ADP
ajssms-6806	201	30	the	the	DET
ajssms-6806	201	31	accountant	accountant	NOUN
ajssms-6806	201	32	general	general	NOUN
ajssms-6806	201	33	and	and	CCONJ
ajssms-6806	201	34	the	the	DET
ajssms-6806	201	35	auditor	auditor	NOUN
ajssms-6806	201	36	general	general	NOUN
ajssms-6806	201	37	guide	guide	VERB
ajssms-6806	201	38	the	the	DET
ajssms-6806	201	39	preparation	preparation	NOUN
ajssms-6806	201	40	and	and	CCONJ
ajssms-6806	201	41	audit	audit	NOUN
ajssms-6806	201	42	of	of	ADP
ajssms-6806	201	43	the	the	DET
ajssms-6806	201	44	financial	financial	ADJ
ajssms-6806	201	45	statements	statement	NOUN
ajssms-6806	201	46	of	of	ADP
ajssms-6806	201	47	ministries	ministry	NOUN
ajssms-6806	201	48	,	,	PUNCT
ajssms-6806	201	49	departments	department	NOUN
ajssms-6806	201	50	and	and	CCONJ
ajssms-6806	201	51	agencies	agency	NOUN
ajssms-6806	201	52	(	(	PUNCT
ajssms-6806	201	53	mdas	mda	NOUN
ajssms-6806	201	54	)	)	PUNCT
ajssms-6806	201	55	.	.	PUNCT
ajssms-6806	202	1	it	it	PRON
ajssms-6806	202	2	is	be	AUX
ajssms-6806	202	3	worth	worth	ADJ
ajssms-6806	202	4	noting	note	VERB
ajssms-6806	202	5	that	that	SCONJ
ajssms-6806	202	6	the	the	DET
ajssms-6806	202	7	auditing	auditing	NOUN
ajssms-6806	202	8	standards	standard	NOUN
ajssms-6806	202	9	and	and	CCONJ
ajssms-6806	202	10	guidelines	guideline	NOUN
ajssms-6806	202	11	outline	outline	VERB
ajssms-6806	202	12	the	the	DET
ajssms-6806	202	13	minimum	minimum	ADJ
ajssms-6806	202	14	information	information	NOUN
ajssms-6806	202	15	content	content	NOUN
ajssms-6806	202	16	and	and	CCONJ
ajssms-6806	202	17	format	format	NOUN
ajssms-6806	202	18	rather	rather	ADV
ajssms-6806	202	19	than	than	ADP
ajssms-6806	202	20	the	the	DET
ajssms-6806	202	21	maximum	maximum	NOUN
ajssms-6806	202	22	that	that	PRON
ajssms-6806	202	23	must	must	AUX
ajssms-6806	202	24	be	be	AUX
ajssms-6806	202	25	incorporated	incorporate	VERB
ajssms-6806	202	26	in	in	ADP
ajssms-6806	202	27	audit	audit	NOUN
ajssms-6806	202	28	reports	report	NOUN
ajssms-6806	202	29	.	.	PUNCT
ajssms-6806	203	1	asian	asian	ADJ
ajssms-6806	203	2	journal	journal	PROPN
ajssms-6806	203	3	of	of	ADP
ajssms-6806	203	4	social	social	ADJ
ajssms-6806	203	5	sciences	sciences	PROPN
ajssms-6806	203	6	and	and	CCONJ
ajssms-6806	203	7	management	management	NOUN
ajssms-6806	203	8	studies	study	NOUN
ajssms-6806	203	9	,	,	PUNCT
ajssms-6806	203	10	2025	2025	NUM
ajssms-6806	203	11	,	,	PUNCT
ajssms-6806	203	12	12(1	12(1	NUM
ajssms-6806	203	13	):	):	PUNCT
ajssms-6806	203	14	20	20	NUM
ajssms-6806	203	15	-	-	SYM
ajssms-6806	203	16	27	27	NUM
ajssms-6806	203	17	26	26	NUM
ajssms-6806	203	18	©	©	ADP
ajssms-6806	203	19	2024	2024	NUM
ajssms-6806	203	20	by	by	ADP
ajssms-6806	203	21	the	the	DET
ajssms-6806	203	22	authors	author	NOUN
ajssms-6806	203	23	;	;	PUNCT
ajssms-6806	203	24	licensee	licensee	PROPN
ajssms-6806	203	25	asian	asian	ADJ
ajssms-6806	203	26	online	online	PROPN
ajssms-6806	203	27	journal	journal	PROPN
ajssms-6806	203	28	publishing	publishing	PROPN
ajssms-6806	203	29	group	group	NOUN
ajssms-6806	203	30	kalu	kalu	PROPN
ajssms-6806	203	31	and	and	CCONJ
ajssms-6806	203	32	okeke	okeke	ADJ
ajssms-6806	203	33	(	(	PUNCT
ajssms-6806	203	34	2020	2020	NUM
ajssms-6806	203	35	)	)	PUNCT
ajssms-6806	203	36	posit	posit	VERB
ajssms-6806	203	37	that	that	SCONJ
ajssms-6806	203	38	the	the	DET
ajssms-6806	203	39	concept	concept	NOUN
ajssms-6806	203	40	of	of	ADP
ajssms-6806	203	41	accountability	accountability	NOUN
ajssms-6806	203	42	together	together	ADV
ajssms-6806	203	43	with	with	ADP
ajssms-6806	203	44	the	the	DET
ajssms-6806	203	45	agencies	agency	NOUN
ajssms-6806	203	46	through	through	ADP
ajssms-6806	203	47	which	which	PRON
ajssms-6806	203	48	the	the	DET
ajssms-6806	203	49	concept	concept	NOUN
ajssms-6806	203	50	is	be	AUX
ajssms-6806	203	51	articulated	articulate	VERB
ajssms-6806	203	52	and	and	CCONJ
ajssms-6806	203	53	implemented	implement	VERB
ajssms-6806	203	54	,	,	PUNCT
ajssms-6806	203	55	is	be	AUX
ajssms-6806	203	56	perhaps	perhaps	ADV
ajssms-6806	203	57	the	the	DET
ajssms-6806	203	58	single	single	ADJ
ajssms-6806	203	59	most	most	ADV
ajssms-6806	203	60	important	important	ADJ
ajssms-6806	203	61	factor	factor	NOUN
ajssms-6806	203	62	that	that	PRON
ajssms-6806	203	63	controls	control	VERB
ajssms-6806	203	64	holders	holder	NOUN
ajssms-6806	203	65	of	of	ADP
ajssms-6806	203	66	political	political	ADJ
ajssms-6806	203	67	and	and	CCONJ
ajssms-6806	203	68	public	public	ADJ
ajssms-6806	203	69	administrative	administrative	ADJ
ajssms-6806	203	70	power	power	NOUN
ajssms-6806	203	71	.	.	PUNCT
ajssms-6806	204	1	the	the	DET
ajssms-6806	204	2	study	study	NOUN
ajssms-6806	204	3	postulated	postulate	VERB
ajssms-6806	204	4	that	that	SCONJ
ajssms-6806	204	5	there	there	PRON
ajssms-6806	204	6	is	be	VERB
ajssms-6806	204	7	a	a	DET
ajssms-6806	204	8	distinction	distinction	NOUN
ajssms-6806	204	9	to	to	PART
ajssms-6806	204	10	be	be	AUX
ajssms-6806	204	11	made	make	VERB
ajssms-6806	204	12	between	between	ADP
ajssms-6806	204	13	the	the	DET
ajssms-6806	204	14	accountability	accountability	NOUN
ajssms-6806	204	15	imposed	impose	VERB
ajssms-6806	204	16	on	on	ADP
ajssms-6806	204	17	government	government	NOUN
ajssms-6806	204	18	by	by	ADP
ajssms-6806	204	19	its	its	PRON
ajssms-6806	204	20	citizens	citizen	NOUN
ajssms-6806	204	21	,	,	PUNCT
ajssms-6806	204	22	and	and	CCONJ
ajssms-6806	204	23	the	the	DET
ajssms-6806	204	24	accountability	accountability	NOUN
ajssms-6806	204	25	that	that	SCONJ
ajssms-6806	204	26	a	a	DET
ajssms-6806	204	27	government	government	NOUN
ajssms-6806	204	28	imposes	impose	VERB
ajssms-6806	204	29	on	on	ADP
ajssms-6806	204	30	itself	itself	PRON
ajssms-6806	204	31	through	through	ADP
ajssms-6806	204	32	the	the	DET
ajssms-6806	204	33	creation	creation	NOUN
ajssms-6806	204	34	of	of	ADP
ajssms-6806	204	35	public	public	ADJ
ajssms-6806	204	36	institutions	institution	NOUN
ajssms-6806	204	37	like	like	ADP
ajssms-6806	204	38	auditing	auditing	NOUN
ajssms-6806	204	39	agencies	agency	NOUN
ajssms-6806	204	40	,	,	PUNCT
ajssms-6806	204	41	anti	anti	ADJ
ajssms-6806	204	42	-	-	ADJ
ajssms-6806	204	43	corruption	corruption	ADJ
ajssms-6806	204	44	bodies	body	NOUN
ajssms-6806	204	45	whose	whose	DET
ajssms-6806	204	46	mandate	mandate	NOUN
ajssms-6806	204	47	is	be	AUX
ajssms-6806	204	48	precisely	precisely	ADV
ajssms-6806	204	49	to	to	PART
ajssms-6806	204	50	act	act	VERB
ajssms-6806	204	51	as	as	ADP
ajssms-6806	204	52	a	a	DET
ajssms-6806	204	53	restraint	restraint	NOUN
ajssms-6806	204	54	on	on	ADP
ajssms-6806	204	55	government	government	NOUN
ajssms-6806	204	56	.	.	PUNCT
ajssms-6806	205	1	this	this	DET
ajssms-6806	205	2	distinction	distinction	NOUN
ajssms-6806	205	3	the	the	DET
ajssms-6806	205	4	study	study	NOUN
ajssms-6806	205	5	opined	opine	VERB
ajssms-6806	205	6	referred	refer	VERB
ajssms-6806	205	7	to	to	ADP
ajssms-6806	205	8	by	by	ADP
ajssms-6806	205	9	some	some	DET
ajssms-6806	205	10	theorists	theorist	NOUN
ajssms-6806	205	11	as	as	ADP
ajssms-6806	205	12	vertical	vertical	ADJ
ajssms-6806	205	13	accountability	accountability	NOUN
ajssms-6806	205	14	(	(	PUNCT
ajssms-6806	205	15	to	to	ADP
ajssms-6806	205	16	citizens	citizen	NOUN
ajssms-6806	205	17	directly	directly	ADV
ajssms-6806	205	18	)	)	PUNCT
ajssms-6806	205	19	versus	versus	ADP
ajssms-6806	205	20	horizontal	horizontal	ADJ
ajssms-6806	205	21	accountability	accountability	NOUN
ajssms-6806	205	22	(	(	PUNCT
ajssms-6806	205	23	to	to	ADP
ajssms-6806	205	24	public	public	ADJ
ajssms-6806	205	25	institutions	institution	NOUN
ajssms-6806	205	26	of	of	ADP
ajssms-6806	205	27	accountability	accountability	NOUN
ajssms-6806	205	28	)	)	PUNCT
ajssms-6806	205	29	.	.	PUNCT
ajssms-6806	206	1	vertical	vertical	ADJ
ajssms-6806	206	2	accountability	accountability	NOUN
ajssms-6806	206	3	involves	involve	VERB
ajssms-6806	206	4	citizens	citizen	NOUN
ajssms-6806	206	5	acting	act	VERB
ajssms-6806	206	6	directly	directly	ADV
ajssms-6806	206	7	through	through	ADP
ajssms-6806	206	8	the	the	DET
ajssms-6806	206	9	electoral	electoral	ADJ
ajssms-6806	206	10	process	process	NOUN
ajssms-6806	206	11	or	or	CCONJ
ajssms-6806	206	12	indirectly	indirectly	ADV
ajssms-6806	206	13	through	through	ADP
ajssms-6806	206	14	civic	civic	ADJ
ajssms-6806	206	15	organizations	organization	NOUN
ajssms-6806	206	16	(	(	PUNCT
ajssms-6806	206	17	civil	civil	ADJ
ajssms-6806	206	18	societies	society	NOUN
ajssms-6806	206	19	)	)	PUNCT
ajssms-6806	206	20	or	or	CCONJ
ajssms-6806	206	21	the	the	DET
ajssms-6806	206	22	news	news	NOUN
ajssms-6806	206	23	media	medium	NOUN
ajssms-6806	206	24	.	.	PUNCT
ajssms-6806	207	1	similarly	similarly	ADV
ajssms-6806	207	2	,	,	PUNCT
ajssms-6806	207	3	horizontal	horizontal	ADJ
ajssms-6806	207	4	accountability	accountability	NOUN
ajssms-6806	207	5	which	which	PRON
ajssms-6806	207	6	covers	cover	VERB
ajssms-6806	207	7	the	the	DET
ajssms-6806	207	8	range	range	NOUN
ajssms-6806	207	9	of	of	ADP
ajssms-6806	207	10	public	public	ADJ
ajssms-6806	207	11	entities	entity	NOUN
ajssms-6806	207	12	that	that	PRON
ajssms-6806	207	13	check	check	VERB
ajssms-6806	207	14	abuses	abuse	NOUN
ajssms-6806	207	15	by	by	ADP
ajssms-6806	207	16	the	the	DET
ajssms-6806	207	17	executive	executive	ADJ
ajssms-6806	207	18	branch	branch	NOUN
ajssms-6806	207	19	of	of	ADP
ajssms-6806	207	20	government	government	NOUN
ajssms-6806	207	21	may	may	AUX
ajssms-6806	207	22	be	be	AUX
ajssms-6806	207	23	initiated	initiate	VERB
ajssms-6806	207	24	and	and	CCONJ
ajssms-6806	207	25	pursued	pursue	VERB
ajssms-6806	207	26	by	by	ADP
ajssms-6806	207	27	the	the	DET
ajssms-6806	207	28	legislature	legislature	NOUN
ajssms-6806	207	29	,	,	PUNCT
ajssms-6806	207	30	the	the	DET
ajssms-6806	207	31	judiciary	judiciary	NOUN
ajssms-6806	207	32	,	,	PUNCT
ajssms-6806	207	33	electoral	electoral	ADJ
ajssms-6806	207	34	commissions	commission	NOUN
ajssms-6806	207	35	and	and	CCONJ
ajssms-6806	207	36	tribunals	tribunal	NOUN
ajssms-6806	207	37	,	,	PUNCT
ajssms-6806	207	38	auditing	auditing	NOUN
ajssms-6806	207	39	agencies	agency	NOUN
ajssms-6806	207	40	,	,	PUNCT
ajssms-6806	207	41	anti	anti	ADJ
ajssms-6806	207	42	-	-	ADJ
ajssms-6806	207	43	corruption	corruption	ADJ
ajssms-6806	207	44	bodies	body	NOUN
ajssms-6806	207	45	,	,	PUNCT
ajssms-6806	207	46	ombudsmen	ombudsman	NOUN
ajssms-6806	207	47	,	,	PUNCT
ajssms-6806	207	48	human	human	ADJ
ajssms-6806	207	49	rights	right	NOUN
ajssms-6806	207	50	commissions	commission	NOUN
ajssms-6806	207	51	,	,	PUNCT
ajssms-6806	207	52	and	and	CCONJ
ajssms-6806	207	53	central	central	ADJ
ajssms-6806	207	54	banks	bank	NOUN
ajssms-6806	207	55	.	.	PUNCT
ajssms-6806	208	1	the	the	DET
ajssms-6806	208	2	office	office	NOUN
ajssms-6806	208	3	of	of	ADP
ajssms-6806	208	4	the	the	DET
ajssms-6806	208	5	auditor	auditor	NOUN
ajssms-6806	208	6	-	-	PUNCT
ajssms-6806	208	7	general	general	NOUN
ajssms-6806	208	8	which	which	PRON
ajssms-6806	208	9	is	be	AUX
ajssms-6806	208	10	otherwise	otherwise	ADV
ajssms-6806	208	11	called	call	VERB
ajssms-6806	208	12	the	the	DET
ajssms-6806	208	13	supreme	supreme	ADJ
ajssms-6806	208	14	audit	audit	PROPN
ajssms-6806	208	15	institution	institution	NOUN
ajssms-6806	208	16	is	be	AUX
ajssms-6806	208	17	responsible	responsible	ADJ
ajssms-6806	208	18	for	for	ADP
ajssms-6806	208	19	the	the	DET
ajssms-6806	208	20	financial	financial	ADJ
ajssms-6806	208	21	examination	examination	NOUN
ajssms-6806	208	22	of	of	ADP
ajssms-6806	208	23	government	government	NOUN
ajssms-6806	208	24	institutions	institution	NOUN
ajssms-6806	208	25	and	and	CCONJ
ajssms-6806	208	26	responsible	responsible	ADJ
ajssms-6806	208	27	in	in	ADP
ajssms-6806	208	28	holding	hold	VERB
ajssms-6806	208	29	the	the	DET
ajssms-6806	208	30	government	government	NOUN
ajssms-6806	208	31	to	to	PART
ajssms-6806	208	32	account	account	VERB
ajssms-6806	208	33	for	for	ADP
ajssms-6806	208	34	its	its	PRON
ajssms-6806	208	35	use	use	NOUN
ajssms-6806	208	36	of	of	ADP
ajssms-6806	208	37	public	public	ADJ
ajssms-6806	208	38	funds	fund	NOUN
ajssms-6806	208	39	in	in	ADP
ajssms-6806	208	40	tandem	tandem	NOUN
ajssms-6806	208	41	with	with	ADP
ajssms-6806	208	42	the	the	DET
ajssms-6806	208	43	legislature	legislature	NOUN
ajssms-6806	208	44	and	and	CCONJ
ajssms-6806	208	45	other	other	ADJ
ajssms-6806	208	46	oversight	oversight	NOUN
ajssms-6806	208	47	bodies	body	NOUN
ajssms-6806	208	48	.	.	PUNCT
ajssms-6806	209	1	2.7	2.7	NUM
ajssms-6806	209	2	.	.	PUNCT
ajssms-6806	209	3	public	public	ADJ
ajssms-6806	209	4	sector	sector	NOUN
ajssms-6806	209	5	and	and	CCONJ
ajssms-6806	209	6	management	management	NOUN
ajssms-6806	209	7	public	public	ADJ
ajssms-6806	209	8	sector	sector	NOUN
ajssms-6806	209	9	entities	entity	NOUN
ajssms-6806	209	10	cover	cover	VERB
ajssms-6806	209	11	all	all	DET
ajssms-6806	209	12	organizations	organization	NOUN
ajssms-6806	209	13	that	that	PRON
ajssms-6806	209	14	get	get	VERB
ajssms-6806	209	15	their	their	PRON
ajssms-6806	209	16	funding	funding	NOUN
ajssms-6806	209	17	from	from	ADP
ajssms-6806	209	18	public	public	ADJ
ajssms-6806	209	19	sources	source	NOUN
ajssms-6806	209	20	such	such	ADJ
ajssms-6806	209	21	as	as	ADP
ajssms-6806	209	22	fees	fee	NOUN
ajssms-6806	209	23	,	,	PUNCT
ajssms-6806	209	24	taxes	taxis	NOUN
ajssms-6806	209	25	or	or	CCONJ
ajssms-6806	209	26	licenses	license	NOUN
ajssms-6806	209	27	.	.	PUNCT
ajssms-6806	210	1	it	it	PRON
ajssms-6806	210	2	covers	cover	VERB
ajssms-6806	210	3	both	both	PRON
ajssms-6806	210	4	government	government	NOUN
ajssms-6806	210	5	departments	department	NOUN
ajssms-6806	210	6	and	and	CCONJ
ajssms-6806	210	7	government	government	NOUN
ajssms-6806	210	8	enterprises	enterprise	NOUN
ajssms-6806	210	9	.	.	PUNCT
ajssms-6806	211	1	public	public	ADJ
ajssms-6806	211	2	sector	sector	NOUN
ajssms-6806	211	3	finance	finance	NOUN
ajssms-6806	211	4	management	management	NOUN
ajssms-6806	211	5	is	be	AUX
ajssms-6806	211	6	the	the	DET
ajssms-6806	211	7	financial	financial	ADJ
ajssms-6806	211	8	management	management	NOUN
ajssms-6806	211	9	of	of	ADP
ajssms-6806	211	10	public	public	ADJ
ajssms-6806	211	11	sector	sector	NOUN
ajssms-6806	211	12	institutions	institution	NOUN
ajssms-6806	211	13	resources	resource	NOUN
ajssms-6806	211	14	to	to	PART
ajssms-6806	211	15	achieve	achieve	VERB
ajssms-6806	211	16	planned	planned	ADJ
ajssms-6806	211	17	public	public	ADJ
ajssms-6806	211	18	objective	objective	NOUN
ajssms-6806	211	19	through	through	ADP
ajssms-6806	211	20	public	public	ADJ
ajssms-6806	211	21	sector	sector	NOUN
ajssms-6806	211	22	ministries	ministry	NOUN
ajssms-6806	211	23	,	,	PUNCT
ajssms-6806	211	24	departments	department	NOUN
ajssms-6806	211	25	and	and	CCONJ
ajssms-6806	211	26	agencies	agency	NOUN
ajssms-6806	211	27	(	(	PUNCT
ajssms-6806	211	28	mdas	mdas	PROPN
ajssms-6806	211	29	)	)	PUNCT
ajssms-6806	211	30	(	(	PUNCT
ajssms-6806	211	31	graham	graham	PROPN
ajssms-6806	211	32	,	,	PUNCT
ajssms-6806	211	33	2011	2011	NUM
ajssms-6806	211	34	)	)	PUNCT
ajssms-6806	211	35	.	.	PUNCT
ajssms-6806	212	1	these	these	DET
ajssms-6806	212	2	agencies	agency	NOUN
ajssms-6806	212	3	are	be	AUX
ajssms-6806	212	4	owned	own	VERB
ajssms-6806	212	5	and	and	CCONJ
ajssms-6806	212	6	either	either	CCONJ
ajssms-6806	212	7	controlled	control	VERB
ajssms-6806	212	8	by	by	ADP
ajssms-6806	212	9	federating	federate	VERB
ajssms-6806	212	10	units	unit	NOUN
ajssms-6806	212	11	(	(	PUNCT
ajssms-6806	212	12	federal	federal	ADJ
ajssms-6806	212	13	,	,	PUNCT
ajssms-6806	212	14	state	state	NOUN
ajssms-6806	212	15	or	or	CCONJ
ajssms-6806	212	16	local	local	ADJ
ajssms-6806	212	17	government	government	NOUN
ajssms-6806	212	18	councils	council	NOUN
ajssms-6806	212	19	)	)	PUNCT
ajssms-6806	212	20	in	in	ADP
ajssms-6806	212	21	nigeria	nigeria	PROPN
ajssms-6806	212	22	.	.	PUNCT
ajssms-6806	213	1	the	the	DET
ajssms-6806	213	2	major	major	ADJ
ajssms-6806	213	3	objective	objective	NOUN
ajssms-6806	213	4	of	of	ADP
ajssms-6806	213	5	mdas	mdas	PROPN
ajssms-6806	213	6	is	be	AUX
ajssms-6806	213	7	social	social	ADJ
ajssms-6806	213	8	service	service	NOUN
ajssms-6806	213	9	as	as	ADP
ajssms-6806	213	10	against	against	ADP
ajssms-6806	213	11	private	private	ADJ
ajssms-6806	213	12	sector	sector	NOUN
ajssms-6806	213	13	which	which	PRON
ajssms-6806	213	14	is	be	AUX
ajssms-6806	213	15	profit	profit	NOUN
ajssms-6806	213	16	maximization	maximization	NOUN
ajssms-6806	213	17	although	although	SCONJ
ajssms-6806	213	18	individual	individual	ADJ
ajssms-6806	213	19	mdas	mda	NOUN
ajssms-6806	213	20	may	may	AUX
ajssms-6806	213	21	have	have	VERB
ajssms-6806	213	22	specific	specific	ADJ
ajssms-6806	213	23	objectives	objective	NOUN
ajssms-6806	213	24	for	for	ADP
ajssms-6806	213	25	their	their	PRON
ajssms-6806	213	26	establishment	establishment	NOUN
ajssms-6806	213	27	.	.	PUNCT
ajssms-6806	214	1	the	the	DET
ajssms-6806	214	2	mdas	mda	NOUN
ajssms-6806	214	3	operate	operate	VERB
ajssms-6806	214	4	majorly	majorly	ADV
ajssms-6806	214	5	full	full	ADJ
ajssms-6806	214	6	public	public	ADJ
ajssms-6806	214	7	service	service	NOUN
ajssms-6806	214	8	bureaucratic	bureaucratic	ADJ
ajssms-6806	214	9	structure	structure	NOUN
ajssms-6806	214	10	.	.	PUNCT
ajssms-6806	215	1	today	today	NOUN
ajssms-6806	215	2	,	,	PUNCT
ajssms-6806	215	3	still	still	ADV
ajssms-6806	215	4	many	many	ADJ
ajssms-6806	215	5	of	of	ADP
ajssms-6806	215	6	the	the	DET
ajssms-6806	215	7	mdas	mda	NOUN
ajssms-6806	215	8	are	be	AUX
ajssms-6806	215	9	operating	operate	VERB
ajssms-6806	215	10	the	the	DET
ajssms-6806	215	11	cash	cash	NOUN
ajssms-6806	215	12	basis	basis	NOUN
ajssms-6806	215	13	of	of	ADP
ajssms-6806	215	14	accounting	account	VERB
ajssms-6806	215	15	in	in	ADP
ajssms-6806	215	16	the	the	DET
ajssms-6806	215	17	recognition	recognition	NOUN
ajssms-6806	215	18	of	of	ADP
ajssms-6806	215	19	liabilities	liability	NOUN
ajssms-6806	215	20	in	in	ADP
ajssms-6806	215	21	the	the	DET
ajssms-6806	215	22	accounts	account	NOUN
ajssms-6806	215	23	even	even	ADV
ajssms-6806	215	24	though	though	SCONJ
ajssms-6806	215	25	ipsas	ipsas	ADJ
ajssms-6806	215	26	implementation	implementation	NOUN
ajssms-6806	215	27	has	have	AUX
ajssms-6806	215	28	commenced	commence	VERB
ajssms-6806	215	29	in	in	ADP
ajssms-6806	215	30	nigeria	nigeria	PROPN
ajssms-6806	215	31	.	.	PUNCT
ajssms-6806	216	1	due	due	ADP
ajssms-6806	216	2	to	to	ADP
ajssms-6806	216	3	level	level	NOUN
ajssms-6806	216	4	of	of	ADP
ajssms-6806	216	5	corruption	corruption	NOUN
ajssms-6806	216	6	in	in	ADP
ajssms-6806	216	7	nigeria	nigeria	PROPN
ajssms-6806	216	8	,	,	PUNCT
ajssms-6806	216	9	lack	lack	NOUN
ajssms-6806	216	10	of	of	ADP
ajssms-6806	216	11	infrastructural	infrastructural	ADJ
ajssms-6806	216	12	facilities	facility	NOUN
ajssms-6806	216	13	and	and	CCONJ
ajssms-6806	216	14	under	under	ADP
ajssms-6806	216	15	development	development	NOUN
ajssms-6806	216	16	across	across	ADP
ajssms-6806	216	17	the	the	DET
ajssms-6806	216	18	sectors	sector	NOUN
ajssms-6806	216	19	,	,	PUNCT
ajssms-6806	216	20	financial	financial	ADJ
ajssms-6806	216	21	management	management	NOUN
ajssms-6806	216	22	of	of	ADP
ajssms-6806	216	23	the	the	DET
ajssms-6806	216	24	resources	resource	NOUN
ajssms-6806	216	25	is	be	AUX
ajssms-6806	216	26	fundamental	fundamental	ADJ
ajssms-6806	216	27	in	in	ADP
ajssms-6806	216	28	the	the	DET
ajssms-6806	216	29	public	public	ADJ
ajssms-6806	216	30	sector	sector	NOUN
ajssms-6806	216	31	fund	fund	NOUN
ajssms-6806	216	32	management	management	NOUN
ajssms-6806	216	33	as	as	SCONJ
ajssms-6806	216	34	it	it	PRON
ajssms-6806	216	35	guarantees	guarantee	VERB
ajssms-6806	216	36	a	a	DET
ajssms-6806	216	37	transparent	transparent	ADJ
ajssms-6806	216	38	,	,	PUNCT
ajssms-6806	216	39	systematic	systematic	ADJ
ajssms-6806	216	40	,	,	PUNCT
ajssms-6806	216	41	efficient	efficient	ADJ
ajssms-6806	216	42	and	and	CCONJ
ajssms-6806	216	43	legitimate	legitimate	ADJ
ajssms-6806	216	44	application	application	NOUN
ajssms-6806	216	45	and	and	CCONJ
ajssms-6806	216	46	utilization	utilization	NOUN
ajssms-6806	216	47	of	of	ADP
ajssms-6806	216	48	department	department	NOUN
ajssms-6806	216	49	’s	’s	PART
ajssms-6806	216	50	resources	resource	NOUN
ajssms-6806	216	51	.	.	PUNCT
ajssms-6806	217	1	it	it	PRON
ajssms-6806	217	2	involves	involve	VERB
ajssms-6806	217	3	resource	resource	NOUN
ajssms-6806	217	4	allocation	allocation	NOUN
ajssms-6806	217	5	(	(	PUNCT
ajssms-6806	217	6	getting	get	VERB
ajssms-6806	217	7	funds	fund	NOUN
ajssms-6806	217	8	)	)	PUNCT
ajssms-6806	217	9	,	,	PUNCT
ajssms-6806	217	10	controlled	control	VERB
ajssms-6806	217	11	delivery	delivery	NOUN
ajssms-6806	217	12	(	(	PUNCT
ajssms-6806	217	13	spending	spending	NOUN
ajssms-6806	217	14	funds	fund	NOUN
ajssms-6806	217	15	)	)	PUNCT
ajssms-6806	217	16	and	and	CCONJ
ajssms-6806	217	17	accountability	accountability	NOUN
ajssms-6806	217	18	(	(	PUNCT
ajssms-6806	217	19	reporting	report	VERB
ajssms-6806	217	20	on	on	ADP
ajssms-6806	217	21	funds	fund	NOUN
ajssms-6806	217	22	)	)	PUNCT
ajssms-6806	217	23	.	.	PUNCT
ajssms-6806	218	1	a	a	DET
ajssms-6806	218	2	sound	sound	ADJ
ajssms-6806	218	3	and	and	CCONJ
ajssms-6806	218	4	effective	effective	ADJ
ajssms-6806	218	5	public	public	ADJ
ajssms-6806	218	6	sector	sector	NOUN
ajssms-6806	218	7	financial	financial	ADJ
ajssms-6806	218	8	management	management	NOUN
ajssms-6806	218	9	system	system	NOUN
ajssms-6806	218	10	require	require	VERB
ajssms-6806	218	11	good	good	ADJ
ajssms-6806	218	12	accounting	accounting	NOUN
ajssms-6806	218	13	system	system	NOUN
ajssms-6806	218	14	and	and	CCONJ
ajssms-6806	218	15	financial	financial	ADJ
ajssms-6806	218	16	regulations	regulation	NOUN
ajssms-6806	218	17	to	to	PART
ajssms-6806	218	18	control	control	VERB
ajssms-6806	218	19	spending	spending	NOUN
ajssms-6806	218	20	in	in	ADP
ajssms-6806	218	21	line	line	NOUN
ajssms-6806	218	22	with	with	ADP
ajssms-6806	218	23	budgetary	budgetary	ADJ
ajssms-6806	218	24	allocation	allocation	NOUN
ajssms-6806	218	25	and	and	CCONJ
ajssms-6806	218	26	ensuring	ensure	VERB
ajssms-6806	218	27	accountability	accountability	NOUN
ajssms-6806	218	28	which	which	PRON
ajssms-6806	218	29	connects	connect	VERB
ajssms-6806	218	30	between	between	ADP
ajssms-6806	218	31	operational	operational	ADJ
ajssms-6806	218	32	,	,	PUNCT
ajssms-6806	218	33	management	management	NOUN
ajssms-6806	218	34	and	and	CCONJ
ajssms-6806	218	35	control	control	NOUN
ajssms-6806	218	36	processes	process	NOUN
ajssms-6806	218	37	.	.	PUNCT
ajssms-6806	219	1	the	the	DET
ajssms-6806	219	2	public	public	ADJ
ajssms-6806	219	3	sector	sector	NOUN
ajssms-6806	219	4	financial	financial	ADJ
ajssms-6806	219	5	sector	sector	NOUN
ajssms-6806	219	6	is	be	AUX
ajssms-6806	219	7	regulated	regulate	VERB
ajssms-6806	219	8	in	in	ADP
ajssms-6806	219	9	nigeria	nigeria	PROPN
ajssms-6806	219	10	by	by	ADP
ajssms-6806	219	11	the	the	DET
ajssms-6806	219	12	finance	finance	NOUN
ajssms-6806	219	13	(	(	PUNCT
ajssms-6806	219	14	control	control	NOUN
ajssms-6806	219	15	and	and	CCONJ
ajssms-6806	219	16	management	management	NOUN
ajssms-6806	219	17	)	)	PUNCT
ajssms-6806	219	18	act	act	PROPN
ajssms-6806	219	19	,	,	PUNCT
ajssms-6806	219	20	2009	2009	NUM
ajssms-6806	219	21	as	as	ADV
ajssms-6806	219	22	well	well	ADV
ajssms-6806	219	23	as	as	ADP
ajssms-6806	219	24	the	the	DET
ajssms-6806	219	25	relevant	relevant	ADJ
ajssms-6806	219	26	sections	section	NOUN
ajssms-6806	219	27	of	of	ADP
ajssms-6806	219	28	the	the	DET
ajssms-6806	219	29	constitution	constitution	NOUN
ajssms-6806	219	30	dealing	deal	VERB
ajssms-6806	219	31	with	with	ADP
ajssms-6806	219	32	public	public	ADJ
ajssms-6806	219	33	finance	finance	NOUN
ajssms-6806	219	34	.	.	PUNCT
ajssms-6806	220	1	2.8	2.8	NUM
ajssms-6806	220	2	.	.	PUNCT
ajssms-6806	220	3	justification	justification	NOUN
ajssms-6806	220	4	as	as	ADP
ajssms-6806	220	5	watchmen	watchman	NOUN
ajssms-6806	220	6	or	or	CCONJ
ajssms-6806	220	7	gatekeepers	gatekeeper	NOUN
ajssms-6806	220	8	in	in	ADP
ajssms-6806	220	9	the	the	DET
ajssms-6806	220	10	state	state	NOUN
ajssms-6806	220	11	of	of	ADP
ajssms-6806	220	12	affairs	affair	NOUN
ajssms-6806	220	13	in	in	ADP
ajssms-6806	220	14	the	the	DET
ajssms-6806	220	15	public	public	ADJ
ajssms-6806	220	16	sector	sector	NOUN
ajssms-6806	220	17	although	although	SCONJ
ajssms-6806	220	18	section	section	NOUN
ajssms-6806	220	19	85(6	85(6	NUM
ajssms-6806	220	20	)	)	PUNCT
ajssms-6806	220	21	and	and	CCONJ
ajssms-6806	220	22	125	125	NUM
ajssms-6806	220	23	(	(	PUNCT
ajssms-6806	220	24	6	6	NUM
ajssms-6806	220	25	)	)	PUNCT
ajssms-6806	220	26	of	of	ADP
ajssms-6806	220	27	the	the	DET
ajssms-6806	220	28	1999	1999	NUM
ajssms-6806	220	29	nigeria	nigeria	PROPN
ajssms-6806	220	30	constitution	constitution	PROPN
ajssms-6806	220	31	as	as	SCONJ
ajssms-6806	220	32	amended	amend	VERB
ajssms-6806	220	33	is	be	AUX
ajssms-6806	220	34	expected	expect	VERB
ajssms-6806	220	35	to	to	PART
ajssms-6806	220	36	make	make	VERB
ajssms-6806	220	37	the	the	DET
ajssms-6806	220	38	auditor	auditor	NOUN
ajssms-6806	220	39	-	-	PUNCT
ajssms-6806	220	40	general	general	NOUN
ajssms-6806	220	41	to	to	PART
ajssms-6806	220	42	be	be	AUX
ajssms-6806	220	43	independent	independent	ADJ
ajssms-6806	220	44	,	,	PUNCT
ajssms-6806	220	45	the	the	DET
ajssms-6806	220	46	guarantees	guarantee	NOUN
ajssms-6806	220	47	opened	open	VERB
ajssms-6806	220	48	to	to	ADP
ajssms-6806	220	49	the	the	DET
ajssms-6806	220	50	auditor	auditor	NOUN
ajssms-6806	220	51	-	-	PUNCT
ajssms-6806	220	52	general	general	NOUN
ajssms-6806	220	53	by	by	ADP
ajssms-6806	220	54	the	the	DET
ajssms-6806	220	55	provision	provision	NOUN
ajssms-6806	220	56	only	only	ADV
ajssms-6806	220	57	secures	secure	VERB
ajssms-6806	220	58	their	their	PRON
ajssms-6806	220	59	personal	personal	ADJ
ajssms-6806	220	60	interest	interest	NOUN
ajssms-6806	220	61	.	.	PUNCT
ajssms-6806	221	1	the	the	DET
ajssms-6806	221	2	independence	independence	NOUN
ajssms-6806	221	3	of	of	ADP
ajssms-6806	221	4	the	the	DET
ajssms-6806	221	5	office	office	NOUN
ajssms-6806	221	6	as	as	ADP
ajssms-6806	221	7	an	an	DET
ajssms-6806	221	8	entity	entity	NOUN
ajssms-6806	221	9	which	which	PRON
ajssms-6806	221	10	is	be	AUX
ajssms-6806	221	11	composed	compose	VERB
ajssms-6806	221	12	of	of	ADP
ajssms-6806	221	13	other	other	ADJ
ajssms-6806	221	14	personnel	personnel	NOUN
ajssms-6806	221	15	outside	outside	ADP
ajssms-6806	221	16	the	the	DET
ajssms-6806	221	17	auditor	auditor	NOUN
ajssms-6806	221	18	-	-	PUNCT
ajssms-6806	221	19	general	general	NOUN
ajssms-6806	221	20	can	can	AUX
ajssms-6806	221	21	not	not	PART
ajssms-6806	221	22	ipso	ipso	VERB
ajssms-6806	221	23	facto	facto	X
ajssms-6806	221	24	be	be	AUX
ajssms-6806	221	25	said	say	VERB
ajssms-6806	221	26	to	to	PART
ajssms-6806	221	27	have	have	AUX
ajssms-6806	221	28	been	be	AUX
ajssms-6806	221	29	secured	secure	VERB
ajssms-6806	221	30	or	or	CCONJ
ajssms-6806	221	31	guaranteed	guarantee	VERB
ajssms-6806	221	32	.	.	PUNCT
ajssms-6806	222	1	the	the	DET
ajssms-6806	222	2	auditor	auditor	NOUN
ajssms-6806	222	3	-	-	PUNCT
ajssms-6806	222	4	general	general	NOUN
ajssms-6806	222	5	do	do	AUX
ajssms-6806	222	6	not	not	PART
ajssms-6806	222	7	personally	personally	ADV
ajssms-6806	222	8	carry	carry	VERB
ajssms-6806	222	9	out	out	ADP
ajssms-6806	222	10	the	the	DET
ajssms-6806	222	11	audit	audit	NOUN
ajssms-6806	222	12	and	and	CCONJ
ajssms-6806	222	13	investigation	investigation	NOUN
ajssms-6806	222	14	of	of	ADP
ajssms-6806	222	15	the	the	DET
ajssms-6806	222	16	accounts	account	NOUN
ajssms-6806	222	17	and	and	CCONJ
ajssms-6806	222	18	activities	activity	NOUN
ajssms-6806	222	19	of	of	ADP
ajssms-6806	222	20	mdas	mda	NOUN
ajssms-6806	222	21	but	but	CCONJ
ajssms-6806	222	22	only	only	ADV
ajssms-6806	222	23	acts	act	VERB
ajssms-6806	222	24	through	through	ADP
ajssms-6806	222	25	officers	officer	NOUN
ajssms-6806	222	26	whose	whose	DET
ajssms-6806	222	27	compensations	compensation	NOUN
ajssms-6806	222	28	and	and	CCONJ
ajssms-6806	222	29	welfare	welfare	NOUN
ajssms-6806	222	30	is	be	AUX
ajssms-6806	222	31	not	not	PART
ajssms-6806	222	32	protected	protect	VERB
ajssms-6806	222	33	by	by	ADP
ajssms-6806	222	34	the	the	DET
ajssms-6806	222	35	1999	1999	NUM
ajssms-6806	222	36	constitution	constitution	NOUN
ajssms-6806	222	37	as	as	SCONJ
ajssms-6806	222	38	amended	amend	VERB
ajssms-6806	222	39	hence	hence	ADV
ajssms-6806	222	40	the	the	DET
ajssms-6806	222	41	office	office	NOUN
ajssms-6806	222	42	can	can	AUX
ajssms-6806	222	43	not	not	PART
ajssms-6806	222	44	be	be	AUX
ajssms-6806	222	45	seen	see	VERB
ajssms-6806	222	46	as	as	ADP
ajssms-6806	222	47	independent	independent	ADJ
ajssms-6806	222	48	or	or	CCONJ
ajssms-6806	222	49	qualify	qualify	VERB
ajssms-6806	222	50	to	to	PART
ajssms-6806	222	51	be	be	AUX
ajssms-6806	222	52	a	a	DET
ajssms-6806	222	53	watchman	watchman	NOUN
ajssms-6806	222	54	.	.	PUNCT
ajssms-6806	223	1	there	there	PRON
ajssms-6806	223	2	is	be	VERB
ajssms-6806	223	3	the	the	DET
ajssms-6806	223	4	call	call	NOUN
ajssms-6806	223	5	for	for	ADP
ajssms-6806	223	6	the	the	DET
ajssms-6806	223	7	establishment	establishment	NOUN
ajssms-6806	223	8	of	of	ADP
ajssms-6806	223	9	a	a	DET
ajssms-6806	223	10	federal	federal	ADJ
ajssms-6806	223	11	audit	audit	NOUN
ajssms-6806	223	12	service	service	NOUN
ajssms-6806	223	13	commission	commission	NOUN
ajssms-6806	223	14	which	which	PRON
ajssms-6806	223	15	is	be	AUX
ajssms-6806	223	16	expected	expect	VERB
ajssms-6806	223	17	will	will	AUX
ajssms-6806	223	18	satisfactorily	satisfactorily	ADV
ajssms-6806	223	19	handle	handle	VERB
ajssms-6806	223	20	matters	matter	NOUN
ajssms-6806	223	21	relating	relate	VERB
ajssms-6806	223	22	to	to	ADP
ajssms-6806	223	23	recruitment	recruitment	NOUN
ajssms-6806	223	24	,	,	PUNCT
ajssms-6806	223	25	welfare	welfare	NOUN
ajssms-6806	223	26	and	and	CCONJ
ajssms-6806	223	27	disciple	disciple	NOUN
ajssms-6806	223	28	of	of	ADP
ajssms-6806	223	29	staff	staff	NOUN
ajssms-6806	223	30	of	of	ADP
ajssms-6806	223	31	the	the	DET
ajssms-6806	223	32	auditor	auditor	NOUN
ajssms-6806	223	33	-	-	PUNCT
ajssms-6806	223	34	general	general	NOUN
ajssms-6806	223	35	.	.	PUNCT
ajssms-6806	224	1	indeed	indeed	ADV
ajssms-6806	224	2	,	,	PUNCT
ajssms-6806	224	3	if	if	SCONJ
ajssms-6806	224	4	the	the	DET
ajssms-6806	224	5	office	office	NOUN
ajssms-6806	224	6	of	of	ADP
ajssms-6806	224	7	the	the	DET
ajssms-6806	224	8	auditor	auditor	NOUN
ajssms-6806	224	9	-	-	PUNCT
ajssms-6806	224	10	general	general	NOUN
ajssms-6806	224	11	in	in	ADP
ajssms-6806	224	12	nigeria	nigeria	PROPN
ajssms-6806	224	13	is	be	AUX
ajssms-6806	224	14	to	to	PART
ajssms-6806	224	15	assume	assume	VERB
ajssms-6806	224	16	and	and	CCONJ
ajssms-6806	224	17	effectively	effectively	ADV
ajssms-6806	224	18	play	play	VERB
ajssms-6806	224	19	its	its	PRON
ajssms-6806	224	20	role	role	NOUN
ajssms-6806	224	21	as	as	ADP
ajssms-6806	224	22	an	an	DET
ajssms-6806	224	23	anti	anti	ADJ
ajssms-6806	224	24	-	-	ADJ
ajssms-6806	224	25	corruption	corruption	ADJ
ajssms-6806	224	26	agency	agency	NOUN
ajssms-6806	224	27	,	,	PUNCT
ajssms-6806	224	28	there	there	PRON
ajssms-6806	224	29	is	be	VERB
ajssms-6806	224	30	the	the	DET
ajssms-6806	224	31	need	need	NOUN
ajssms-6806	224	32	to	to	PART
ajssms-6806	224	33	make	make	VERB
ajssms-6806	224	34	the	the	DET
ajssms-6806	224	35	office	office	NOUN
ajssms-6806	224	36	of	of	ADP
ajssms-6806	224	37	the	the	DET
ajssms-6806	224	38	auditor	auditor	NOUN
ajssms-6806	224	39	-	-	PUNCT
ajssms-6806	224	40	general	general	NOUN
ajssms-6806	224	41	independent	independent	NOUN
ajssms-6806	224	42	by	by	ADP
ajssms-6806	224	43	creation	creation	NOUN
ajssms-6806	224	44	of	of	ADP
ajssms-6806	224	45	the	the	DET
ajssms-6806	224	46	audit	audit	NOUN
ajssms-6806	224	47	service	service	NOUN
ajssms-6806	224	48	commission	commission	NOUN
ajssms-6806	224	49	with	with	ADP
ajssms-6806	224	50	constitutional	constitutional	ADJ
ajssms-6806	224	51	power	power	NOUN
ajssms-6806	224	52	over	over	ADP
ajssms-6806	224	53	all	all	DET
ajssms-6806	224	54	personnel	personnel	NOUN
ajssms-6806	224	55	and	and	CCONJ
ajssms-6806	224	56	funding	funding	NOUN
ajssms-6806	224	57	matters	matter	NOUN
ajssms-6806	224	58	.	.	PUNCT
ajssms-6806	225	1	disbursement	disbursement	NOUN
ajssms-6806	225	2	of	of	ADP
ajssms-6806	225	3	funds	fund	NOUN
ajssms-6806	225	4	to	to	ADP
ajssms-6806	225	5	the	the	DET
ajssms-6806	225	6	audit	audit	NOUN
ajssms-6806	225	7	should	should	AUX
ajssms-6806	225	8	be	be	AUX
ajssms-6806	225	9	under	under	ADP
ajssms-6806	225	10	first	first	ADJ
ajssms-6806	225	11	line	line	NOUN
ajssms-6806	225	12	charge	charge	NOUN
ajssms-6806	225	13	like	like	ADP
ajssms-6806	225	14	is	be	AUX
ajssms-6806	225	15	the	the	DET
ajssms-6806	225	16	case	case	NOUN
ajssms-6806	225	17	with	with	ADP
ajssms-6806	225	18	the	the	DET
ajssms-6806	225	19	independent	independent	ADJ
ajssms-6806	225	20	national	national	PROPN
ajssms-6806	225	21	electoral	electoral	PROPN
ajssms-6806	225	22	commission	commission	PROPN
ajssms-6806	225	23	,	,	PUNCT
ajssms-6806	225	24	the	the	DET
ajssms-6806	225	25	national	national	PROPN
ajssms-6806	225	26	assembly	assembly	NOUN
ajssms-6806	225	27	and	and	CCONJ
ajssms-6806	225	28	the	the	DET
ajssms-6806	225	29	national	national	ADJ
ajssms-6806	225	30	judicial	judicial	ADJ
ajssms-6806	225	31	council	council	PROPN
ajssms-6806	225	32	.	.	PUNCT
ajssms-6806	226	1	according	accord	VERB
ajssms-6806	226	2	to	to	ADP
ajssms-6806	226	3	kalu	kalu	PROPN
ajssms-6806	226	4	and	and	CCONJ
ajssms-6806	226	5	okeke	okeke	ADJ
ajssms-6806	226	6	(	(	PUNCT
ajssms-6806	226	7	2020	2020	NUM
ajssms-6806	226	8	)	)	PUNCT
ajssms-6806	226	9	,	,	PUNCT
ajssms-6806	226	10	the	the	DET
ajssms-6806	226	11	office	office	NOUN
ajssms-6806	226	12	of	of	ADP
ajssms-6806	226	13	the	the	DET
ajssms-6806	226	14	auditor	auditor	NOUN
ajssms-6806	226	15	-	-	PUNCT
ajssms-6806	226	16	general	general	NOUN
ajssms-6806	226	17	has	have	AUX
ajssms-6806	226	18	not	not	PART
ajssms-6806	226	19	been	be	AUX
ajssms-6806	226	20	very	very	ADV
ajssms-6806	226	21	effective	effective	ADJ
ajssms-6806	226	22	with	with	ADP
ajssms-6806	226	23	respect	respect	NOUN
ajssms-6806	226	24	to	to	ADP
ajssms-6806	226	25	its	its	PRON
ajssms-6806	226	26	traditional	traditional	ADJ
ajssms-6806	226	27	role	role	NOUN
ajssms-6806	226	28	of	of	ADP
ajssms-6806	226	29	conducting	conduct	VERB
ajssms-6806	226	30	fiscal	fiscal	ADJ
ajssms-6806	226	31	audit	audit	NOUN
ajssms-6806	226	32	of	of	ADP
ajssms-6806	226	33	public	public	ADJ
ajssms-6806	226	34	accounts	account	NOUN
ajssms-6806	226	35	,	,	PUNCT
ajssms-6806	226	36	not	not	PART
ajssms-6806	226	37	to	to	PART
ajssms-6806	226	38	talk	talk	VERB
ajssms-6806	226	39	of	of	ADP
ajssms-6806	226	40	the	the	DET
ajssms-6806	226	41	added	add	VERB
ajssms-6806	226	42	responsibility	responsibility	NOUN
ajssms-6806	226	43	of	of	ADP
ajssms-6806	226	44	undertaking	undertaking	NOUN
ajssms-6806	226	45	value	value	NOUN
ajssms-6806	226	46	for	for	ADP
ajssms-6806	226	47	money	money	NOUN
ajssms-6806	226	48	audit	audit	NOUN
ajssms-6806	226	49	.	.	PUNCT
ajssms-6806	227	1	presently	presently	ADV
ajssms-6806	227	2	,	,	PUNCT
ajssms-6806	227	3	in	in	ADP
ajssms-6806	227	4	nigeria	nigeria	PRON
ajssms-6806	227	5	the	the	DET
ajssms-6806	227	6	office	office	NOUN
ajssms-6806	227	7	of	of	ADP
ajssms-6806	227	8	the	the	DET
ajssms-6806	227	9	auditor	auditor	NOUN
ajssms-6806	227	10	-	-	PUNCT
ajssms-6806	227	11	general	general	ADJ
ajssms-6806	227	12	and	and	CCONJ
ajssms-6806	227	13	public	public	ADJ
ajssms-6806	227	14	sector	sector	NOUN
ajssms-6806	227	15	internal	internal	ADJ
ajssms-6806	227	16	auditors	auditor	NOUN
ajssms-6806	227	17	under	under	ADP
ajssms-6806	227	18	the	the	DET
ajssms-6806	227	19	present	present	ADJ
ajssms-6806	227	20	legal	legal	ADJ
ajssms-6806	227	21	regime	regime	NOUN
ajssms-6806	227	22	and	and	CCONJ
ajssms-6806	227	23	policies	policy	NOUN
ajssms-6806	227	24	have	have	VERB
ajssms-6806	227	25	no	no	DET
ajssms-6806	227	26	protection	protection	NOUN
ajssms-6806	227	27	both	both	PRON
ajssms-6806	227	28	in	in	ADP
ajssms-6806	227	29	terms	term	NOUN
ajssms-6806	227	30	of	of	ADP
ajssms-6806	227	31	civil	civil	ADJ
ajssms-6806	227	32	liability	liability	NOUN
ajssms-6806	227	33	for	for	ADP
ajssms-6806	227	34	acts	act	NOUN
ajssms-6806	227	35	or	or	CCONJ
ajssms-6806	227	36	omissions	omission	NOUN
ajssms-6806	227	37	committed	commit	VERB
ajssms-6806	227	38	in	in	ADP
ajssms-6806	227	39	course	course	NOUN
ajssms-6806	227	40	of	of	ADP
ajssms-6806	227	41	performance	performance	NOUN
ajssms-6806	227	42	of	of	ADP
ajssms-6806	227	43	their	their	PRON
ajssms-6806	227	44	duties	duty	NOUN
ajssms-6806	227	45	and	and	CCONJ
ajssms-6806	227	46	criminal	criminal	ADJ
ajssms-6806	227	47	prosecution	prosecution	NOUN
ajssms-6806	227	48	for	for	ADP
ajssms-6806	227	49	whistleblowing	whistleblowe	VERB
ajssms-6806	227	50	.	.	PUNCT
ajssms-6806	228	1	this	this	PRON
ajssms-6806	228	2	is	be	AUX
ajssms-6806	228	3	collaborated	collaborate	VERB
ajssms-6806	228	4	by	by	ADP
ajssms-6806	228	5	kalu	kalu	PROPN
ajssms-6806	228	6	and	and	CCONJ
ajssms-6806	228	7	okeke	okeke	ADJ
ajssms-6806	228	8	(	(	PUNCT
ajssms-6806	228	9	2020	2020	NUM
ajssms-6806	228	10	)	)	PUNCT
ajssms-6806	228	11	.	.	PUNCT
ajssms-6806	229	1	similarly	similarly	ADV
ajssms-6806	229	2	,	,	PUNCT
ajssms-6806	229	3	the	the	DET
ajssms-6806	229	4	nigerian	nigerian	ADJ
ajssms-6806	229	5	2021	2021	NUM
ajssms-6806	229	6	financial	financial	ADJ
ajssms-6806	229	7	regulation	regulation	NOUN
ajssms-6806	229	8	that	that	PRON
ajssms-6806	229	9	stipulates	stipulate	VERB
ajssms-6806	229	10	the	the	DET
ajssms-6806	229	11	accountant	accountant	NOUN
ajssms-6806	229	12	general	general	NOUN
ajssms-6806	229	13	to	to	PART
ajssms-6806	229	14	be	be	AUX
ajssms-6806	229	15	the	the	DET
ajssms-6806	229	16	one	one	NUM
ajssms-6806	229	17	who	who	PRON
ajssms-6806	229	18	deploys	deploy	VERB
ajssms-6806	229	19	heads	head	NOUN
ajssms-6806	229	20	of	of	ADP
ajssms-6806	229	21	internal	internal	ADJ
ajssms-6806	229	22	audit	audit	NOUN
ajssms-6806	229	23	and	and	CCONJ
ajssms-6806	229	24	not	not	PART
ajssms-6806	229	25	the	the	DET
ajssms-6806	229	26	auditor	auditor	NOUN
ajssms-6806	229	27	-	-	PUNCT
ajssms-6806	229	28	general	general	NOUN
ajssms-6806	229	29	has	have	AUX
ajssms-6806	229	30	rendered	render	VERB
ajssms-6806	229	31	the	the	DET
ajssms-6806	229	32	independent	independent	ADJ
ajssms-6806	229	33	evaluation	evaluation	NOUN
ajssms-6806	229	34	of	of	ADP
ajssms-6806	229	35	financial	financial	ADJ
ajssms-6806	229	36	transactions	transaction	NOUN
ajssms-6806	229	37	involving	involve	VERB
ajssms-6806	229	38	the	the	DET
ajssms-6806	229	39	accountant	accountant	NOUN
ajssms-6806	229	40	general	general	NOUN
ajssms-6806	229	41	and	and	CCONJ
ajssms-6806	229	42	top	top	ADJ
ajssms-6806	229	43	management	management	NOUN
ajssms-6806	229	44	in	in	ADP
ajssms-6806	229	45	the	the	DET
ajssms-6806	229	46	ministry	ministry	NOUN
ajssms-6806	229	47	questionable	questionable	ADJ
ajssms-6806	229	48	.	.	PUNCT
ajssms-6806	230	1	also	also	ADV
ajssms-6806	230	2	,	,	PUNCT
ajssms-6806	230	3	the	the	DET
ajssms-6806	230	4	clause	clause	NOUN
ajssms-6806	230	5	that	that	SCONJ
ajssms-6806	230	6	the	the	DET
ajssms-6806	230	7	head	head	NOUN
ajssms-6806	230	8	of	of	ADP
ajssms-6806	230	9	the	the	DET
ajssms-6806	230	10	internal	internal	ADJ
ajssms-6806	230	11	audit	audit	NOUN
ajssms-6806	230	12	should	should	AUX
ajssms-6806	230	13	be	be	AUX
ajssms-6806	230	14	responsible	responsible	ADJ
ajssms-6806	230	15	to	to	ADP
ajssms-6806	230	16	the	the	DET
ajssms-6806	230	17	accounting	accounting	NOUN
ajssms-6806	230	18	officer	officer	NOUN
ajssms-6806	230	19	will	will	AUX
ajssms-6806	230	20	not	not	PART
ajssms-6806	230	21	allow	allow	VERB
ajssms-6806	230	22	his	his	PRON
ajssms-6806	230	23	independence	independence	NOUN
ajssms-6806	230	24	as	as	ADP
ajssms-6806	230	25	the	the	DET
ajssms-6806	230	26	infraction	infraction	NOUN
ajssms-6806	230	27	most	most	ADV
ajssms-6806	230	28	often	often	ADV
ajssms-6806	230	29	comes	come	VERB
ajssms-6806	230	30	from	from	ADP
ajssms-6806	230	31	the	the	DET
ajssms-6806	230	32	top	top	ADJ
ajssms-6806	230	33	management	management	NOUN
ajssms-6806	230	34	of	of	ADP
ajssms-6806	230	35	the	the	DET
ajssms-6806	230	36	department	department	NOUN
ajssms-6806	230	37	.	.	PUNCT
ajssms-6806	231	1	as	as	SCONJ
ajssms-6806	231	2	by	by	ADP
ajssms-6806	231	3	the	the	DET
ajssms-6806	231	4	provisions	provision	NOUN
ajssms-6806	231	5	of	of	ADP
ajssms-6806	231	6	the	the	DET
ajssms-6806	231	7	nigerian	nigerian	ADJ
ajssms-6806	231	8	2021	2021	NUM
ajssms-6806	231	9	financial	financial	ADJ
ajssms-6806	231	10	regulations	regulation	NOUN
ajssms-6806	231	11	act	act	VERB
ajssms-6806	231	12	that	that	SCONJ
ajssms-6806	231	13	the	the	DET
ajssms-6806	231	14	internal	internal	ADJ
ajssms-6806	231	15	auditor	auditor	NOUN
ajssms-6806	231	16	in	in	ADP
ajssms-6806	231	17	any	any	DET
ajssms-6806	231	18	institution	institution	NOUN
ajssms-6806	231	19	is	be	AUX
ajssms-6806	231	20	deployed	deploy	VERB
ajssms-6806	231	21	by	by	ADP
ajssms-6806	231	22	the	the	DET
ajssms-6806	231	23	accountant	accountant	NOUN
ajssms-6806	231	24	general	general	NOUN
ajssms-6806	231	25	from	from	ADP
ajssms-6806	231	26	a	a	DET
ajssms-6806	231	27	pool	pool	NOUN
ajssms-6806	231	28	of	of	ADP
ajssms-6806	231	29	specialized	specialized	ADJ
ajssms-6806	231	30	treasury	treasury	NOUN
ajssms-6806	231	31	internal	internal	ADJ
ajssms-6806	231	32	auditors	auditor	NOUN
ajssms-6806	231	33	and	and	CCONJ
ajssms-6806	231	34	directly	directly	ADV
ajssms-6806	231	35	responsible	responsible	ADJ
ajssms-6806	231	36	to	to	ADP
ajssms-6806	231	37	the	the	DET
ajssms-6806	231	38	accounting	accounting	NOUN
ajssms-6806	231	39	officer	officer	NOUN
ajssms-6806	231	40	of	of	ADP
ajssms-6806	231	41	a	a	DET
ajssms-6806	231	42	public	public	ADJ
ajssms-6806	231	43	institution	institution	NOUN
ajssms-6806	231	44	for	for	ADP
ajssms-6806	231	45	a	a	DET
ajssms-6806	231	46	comprehensive	comprehensive	ADJ
ajssms-6806	231	47	audit	audit	NOUN
ajssms-6806	231	48	of	of	ADP
ajssms-6806	231	49	all	all	DET
ajssms-6806	231	50	the	the	DET
ajssms-6806	231	51	operations	operation	NOUN
ajssms-6806	231	52	and	and	CCONJ
ajssms-6806	231	53	activities	activity	NOUN
ajssms-6806	231	54	of	of	ADP
ajssms-6806	231	55	the	the	DET
ajssms-6806	231	56	public	public	ADJ
ajssms-6806	231	57	institution	institution	NOUN
ajssms-6806	231	58	implies	imply	VERB
ajssms-6806	231	59	that	that	SCONJ
ajssms-6806	231	60	the	the	DET
ajssms-6806	231	61	internal	internal	ADJ
ajssms-6806	231	62	auditor	auditor	NOUN
ajssms-6806	231	63	is	be	AUX
ajssms-6806	231	64	answerable	answerable	ADJ
ajssms-6806	231	65	to	to	ADP
ajssms-6806	231	66	the	the	DET
ajssms-6806	231	67	accounting	accounting	NOUN
ajssms-6806	231	68	officer	officer	NOUN
ajssms-6806	231	69	(	(	PUNCT
ajssms-6806	231	70	permanent	permanent	ADJ
ajssms-6806	231	71	secretary	secretary	NOUN
ajssms-6806	231	72	for	for	ADP
ajssms-6806	231	73	ministries	ministry	NOUN
ajssms-6806	231	74	,	,	PUNCT
ajssms-6806	231	75	executive	executive	ADJ
ajssms-6806	231	76	chairman	chairman	NOUN
ajssms-6806	231	77	,	,	PUNCT
ajssms-6806	231	78	director	director	NOUN
ajssms-6806	231	79	general	general	ADJ
ajssms-6806	231	80	executive	executive	ADJ
ajssms-6806	231	81	secretary	secretary	NOUN
ajssms-6806	231	82	or	or	CCONJ
ajssms-6806	231	83	its	its	PRON
ajssms-6806	231	84	equivalent	equivalent	NOUN
ajssms-6806	231	85	)	)	PUNCT
ajssms-6806	231	86	for	for	ADP
ajssms-6806	231	87	extra	extra	ADJ
ajssms-6806	231	88	-	-	ADJ
ajssms-6806	231	89	ministerial	ministerial	ADJ
ajssms-6806	231	90	departments	department	NOUN
ajssms-6806	231	91	of	of	ADP
ajssms-6806	231	92	the	the	DET
ajssms-6806	231	93	institution	institution	NOUN
ajssms-6806	231	94	in	in	ADP
ajssms-6806	231	95	which	which	PRON
ajssms-6806	231	96	he	he	PRON
ajssms-6806	231	97	/	/	SYM
ajssms-6806	231	98	she	she	PRON
ajssms-6806	231	99	operates	operate	VERB
ajssms-6806	231	100	.	.	PUNCT
ajssms-6806	232	1	in	in	ADP
ajssms-6806	232	2	addition	addition	NOUN
ajssms-6806	232	3	,	,	PUNCT
ajssms-6806	232	4	as	as	SCONJ
ajssms-6806	232	5	the	the	DET
ajssms-6806	232	6	line	line	NOUN
ajssms-6806	232	7	of	of	ADP
ajssms-6806	232	8	reporting	reporting	NOUN
ajssms-6806	232	9	as	as	SCONJ
ajssms-6806	232	10	enshrined	enshrine	VERB
ajssms-6806	232	11	in	in	ADP
ajssms-6806	232	12	the	the	DET
ajssms-6806	232	13	financial	financial	ADJ
ajssms-6806	232	14	regulations	regulation	NOUN
ajssms-6806	232	15	law	law	NOUN
ajssms-6806	232	16	runs	run	VERB
ajssms-6806	232	17	contrary	contrary	ADV
ajssms-6806	232	18	to	to	ADP
ajssms-6806	232	19	international	international	ADJ
ajssms-6806	232	20	best	good	ADJ
ajssms-6806	232	21	practices	practice	NOUN
ajssms-6806	232	22	and	and	CCONJ
ajssms-6806	232	23	the	the	DET
ajssms-6806	232	24	private	private	ADJ
ajssms-6806	232	25	sector	sector	NOUN
ajssms-6806	232	26	code	code	NOUN
ajssms-6806	232	27	of	of	ADP
ajssms-6806	232	28	corporate	corporate	ADJ
ajssms-6806	232	29	governance	governance	NOUN
ajssms-6806	232	30	,	,	PUNCT
ajssms-6806	232	31	the	the	DET
ajssms-6806	232	32	internal	internal	ADJ
ajssms-6806	232	33	auditor	auditor	NOUN
ajssms-6806	232	34	should	should	AUX
ajssms-6806	232	35	have	have	AUX
ajssms-6806	232	36	been	be	AUX
ajssms-6806	232	37	made	make	VERB
ajssms-6806	232	38	to	to	PART
ajssms-6806	232	39	be	be	AUX
ajssms-6806	232	40	answerable	answerable	ADJ
ajssms-6806	232	41	to	to	ADP
ajssms-6806	232	42	the	the	DET
ajssms-6806	232	43	auditorgeneral	auditorgeneral	NOUN
ajssms-6806	232	44	.	.	PUNCT
ajssms-6806	233	1	again	again	ADV
ajssms-6806	233	2	,	,	PUNCT
ajssms-6806	233	3	the	the	DET
ajssms-6806	233	4	lack	lack	NOUN
ajssms-6806	233	5	of	of	ADP
ajssms-6806	233	6	defined	define	VERB
ajssms-6806	233	7	security	security	NOUN
ajssms-6806	233	8	guarantees	guarantee	NOUN
ajssms-6806	233	9	in	in	ADP
ajssms-6806	233	10	the	the	DET
ajssms-6806	233	11	financial	financial	ADJ
ajssms-6806	233	12	regulations	regulation	NOUN
ajssms-6806	233	13	law	law	NOUN
ajssms-6806	233	14	to	to	PART
ajssms-6806	233	15	protect	protect	VERB
ajssms-6806	233	16	the	the	DET
ajssms-6806	233	17	internal	internal	ADJ
ajssms-6806	233	18	asian	asian	ADJ
ajssms-6806	233	19	journal	journal	NOUN
ajssms-6806	233	20	of	of	ADP
ajssms-6806	233	21	social	social	ADJ
ajssms-6806	233	22	sciences	sciences	PROPN
ajssms-6806	233	23	and	and	CCONJ
ajssms-6806	233	24	management	management	NOUN
ajssms-6806	233	25	studies	study	NOUN
ajssms-6806	233	26	,	,	PUNCT
ajssms-6806	233	27	2025	2025	NUM
ajssms-6806	233	28	,	,	PUNCT
ajssms-6806	233	29	12(1	12(1	NUM
ajssms-6806	233	30	):	):	PUNCT
ajssms-6806	233	31	20	20	NUM
ajssms-6806	233	32	-	-	SYM
ajssms-6806	233	33	27	27	NUM
ajssms-6806	233	34	27	27	NUM
ajssms-6806	233	35	©	©	ADP
ajssms-6806	233	36	2024	2024	NUM
ajssms-6806	233	37	by	by	ADP
ajssms-6806	233	38	the	the	DET
ajssms-6806	233	39	authors	author	NOUN
ajssms-6806	233	40	;	;	PUNCT
ajssms-6806	233	41	licensee	licensee	PROPN
ajssms-6806	233	42	asian	asian	ADJ
ajssms-6806	233	43	online	online	PROPN
ajssms-6806	233	44	journal	journal	PROPN
ajssms-6806	233	45	publishing	publish	VERB
ajssms-6806	233	46	group	group	NOUN
ajssms-6806	233	47	auditors	auditor	NOUN
ajssms-6806	233	48	against	against	ADP
ajssms-6806	233	49	possible	possible	ADJ
ajssms-6806	233	50	persecution	persecution	NOUN
ajssms-6806	233	51	from	from	ADP
ajssms-6806	233	52	the	the	DET
ajssms-6806	233	53	top	top	ADJ
ajssms-6806	233	54	management	management	NOUN
ajssms-6806	233	55	of	of	ADP
ajssms-6806	233	56	the	the	DET
ajssms-6806	233	57	mda	mda	PROPN
ajssms-6806	233	58	they	they	PRON
ajssms-6806	233	59	are	be	AUX
ajssms-6806	233	60	carrying	carry	VERB
ajssms-6806	233	61	out	out	ADP
ajssms-6806	233	62	their	their	PRON
ajssms-6806	233	63	responsibilities	responsibility	NOUN
ajssms-6806	233	64	renders	render	VERB
ajssms-6806	233	65	their	their	PRON
ajssms-6806	233	66	persons	person	NOUN
ajssms-6806	233	67	and	and	CCONJ
ajssms-6806	233	68	office	office	NOUN
ajssms-6806	233	69	vulnerable	vulnerable	ADJ
ajssms-6806	233	70	and	and	CCONJ
ajssms-6806	233	71	the	the	DET
ajssms-6806	233	72	lack	lack	NOUN
ajssms-6806	233	73	of	of	ADP
ajssms-6806	233	74	whistle	whistle	NOUN
ajssms-6806	233	75	blower	blower	NOUN
ajssms-6806	233	76	policy	policy	NOUN
ajssms-6806	233	77	and	and	CCONJ
ajssms-6806	233	78	external	external	ADJ
ajssms-6806	233	79	agency	agency	NOUN
ajssms-6806	233	80	to	to	PART
ajssms-6806	233	81	protect	protect	VERB
ajssms-6806	233	82	the	the	DET
ajssms-6806	233	83	officers	officer	NOUN
ajssms-6806	233	84	against	against	ADP
ajssms-6806	233	85	victimization	victimization	NOUN
ajssms-6806	233	86	renders	render	VERB
ajssms-6806	233	87	the	the	DET
ajssms-6806	233	88	jobs	job	NOUN
ajssms-6806	233	89	risky	risky	ADJ
ajssms-6806	233	90	hence	hence	ADV
ajssms-6806	233	91	can	can	AUX
ajssms-6806	233	92	not	not	PART
ajssms-6806	233	93	be	be	AUX
ajssms-6806	233	94	seen	see	VERB
ajssms-6806	233	95	to	to	PART
ajssms-6806	233	96	perform	perform	VERB
ajssms-6806	233	97	their	their	PRON
ajssms-6806	233	98	duties	duty	NOUN
ajssms-6806	233	99	as	as	ADP
ajssms-6806	233	100	sincere	sincere	ADJ
ajssms-6806	233	101	gatekeepers	gatekeeper	NOUN
ajssms-6806	233	102	or	or	CCONJ
ajssms-6806	233	103	watchmen	watchman	NOUN
ajssms-6806	233	104	.	.	PUNCT
ajssms-6806	234	1	also	also	ADV
ajssms-6806	234	2	,	,	PUNCT
ajssms-6806	234	3	the	the	DET
ajssms-6806	234	4	lack	lack	NOUN
ajssms-6806	234	5	of	of	ADP
ajssms-6806	234	6	defined	define	VERB
ajssms-6806	234	7	pre	pre	ADJ
ajssms-6806	234	8	-	-	ADJ
ajssms-6806	234	9	requisite	requisite	ADJ
ajssms-6806	234	10	relevant	relevant	ADJ
ajssms-6806	234	11	qualification	qualification	NOUN
ajssms-6806	234	12	and	and	CCONJ
ajssms-6806	234	13	experience	experience	NOUN
ajssms-6806	234	14	to	to	PART
ajssms-6806	234	15	be	be	AUX
ajssms-6806	234	16	an	an	DET
ajssms-6806	234	17	internal	internal	ADJ
ajssms-6806	234	18	auditor	auditor	NOUN
ajssms-6806	234	19	cast	cast	VERB
ajssms-6806	234	20	doubt	doubt	NOUN
ajssms-6806	234	21	on	on	ADP
ajssms-6806	234	22	the	the	DET
ajssms-6806	234	23	office	office	NOUN
ajssms-6806	234	24	to	to	PART
ajssms-6806	234	25	be	be	AUX
ajssms-6806	234	26	a	a	DET
ajssms-6806	234	27	good	good	ADJ
ajssms-6806	234	28	gatekeeper	gatekeeper	NOUN
ajssms-6806	234	29	or	or	CCONJ
ajssms-6806	234	30	watchman	watchman	NOUN
ajssms-6806	234	31	.	.	PUNCT
ajssms-6806	235	1	the	the	DET
ajssms-6806	235	2	clause	clause	NOUN
ajssms-6806	235	3	“	"	PUNCT
ajssms-6806	235	4	the	the	DET
ajssms-6806	235	5	accountant	accountant	NOUN
ajssms-6806	235	6	general	general	NOUN
ajssms-6806	235	7	shall	shall	AUX
ajssms-6806	235	8	ensure	ensure	VERB
ajssms-6806	235	9	that	that	SCONJ
ajssms-6806	235	10	a	a	DET
ajssms-6806	235	11	suitably	suitably	ADV
ajssms-6806	235	12	competent	competent	ADJ
ajssms-6806	235	13	accountant	accountant	NOUN
ajssms-6806	235	14	is	be	AUX
ajssms-6806	235	15	placed	place	VERB
ajssms-6806	235	16	directly	directly	ADV
ajssms-6806	235	17	in	in	ADP
ajssms-6806	235	18	charge	charge	NOUN
ajssms-6806	235	19	of	of	ADP
ajssms-6806	235	20	the	the	DET
ajssms-6806	235	21	internal	internal	ADJ
ajssms-6806	235	22	audit	audit	NOUN
ajssms-6806	235	23	units	unit	NOUN
ajssms-6806	235	24	of	of	ADP
ajssms-6806	235	25	ministries	ministry	NOUN
ajssms-6806	235	26	/	/	SYM
ajssms-6806	235	27	extraministerial	extraministerial	ADJ
ajssms-6806	235	28	offices	office	NOUN
ajssms-6806	235	29	and	and	CCONJ
ajssms-6806	235	30	other	other	ADJ
ajssms-6806	235	31	arms	arm	NOUN
ajssms-6806	235	32	of	of	ADP
ajssms-6806	235	33	government	government	NOUN
ajssms-6806	235	34	”	"	PUNCT
ajssms-6806	235	35	has	have	AUX
ajssms-6806	235	36	not	not	PART
ajssms-6806	235	37	clearly	clearly	ADV
ajssms-6806	235	38	stipulated	stipulate	VERB
ajssms-6806	235	39	or	or	CCONJ
ajssms-6806	235	40	defined	define	VERB
ajssms-6806	235	41	the	the	DET
ajssms-6806	235	42	request	request	NOUN
ajssms-6806	235	43	qualification	qualification	NOUN
ajssms-6806	235	44	and	and	CCONJ
ajssms-6806	235	45	expertise	expertise	NOUN
ajssms-6806	235	46	required	require	VERB
ajssms-6806	235	47	for	for	ADP
ajssms-6806	235	48	the	the	DET
ajssms-6806	235	49	position	position	NOUN
ajssms-6806	235	50	.	.	PUNCT
ajssms-6806	236	1	in	in	ADP
ajssms-6806	236	2	the	the	DET
ajssms-6806	236	3	present	present	ADJ
ajssms-6806	236	4	circumstance	circumstance	NOUN
ajssms-6806	236	5	,	,	PUNCT
ajssms-6806	236	6	perception	perception	NOUN
ajssms-6806	236	7	of	of	ADP
ajssms-6806	236	8	the	the	DET
ajssms-6806	236	9	top	top	ADJ
ajssms-6806	236	10	management	management	NOUN
ajssms-6806	236	11	carries	carry	VERB
ajssms-6806	236	12	the	the	DET
ajssms-6806	236	13	day	day	NOUN
ajssms-6806	236	14	in	in	ADP
ajssms-6806	236	15	staff	staff	NOUN
ajssms-6806	236	16	recruitment	recruitment	NOUN
ajssms-6806	236	17	.	.	PUNCT
ajssms-6806	237	1	the	the	DET
ajssms-6806	237	2	current	current	ADJ
ajssms-6806	237	3	laws	law	NOUN
ajssms-6806	237	4	regulating	regulate	VERB
ajssms-6806	237	5	the	the	DET
ajssms-6806	237	6	public	public	ADJ
ajssms-6806	237	7	sector	sector	NOUN
ajssms-6806	237	8	financial	financial	ADJ
ajssms-6806	237	9	services	service	NOUN
ajssms-6806	237	10	in	in	ADP
ajssms-6806	237	11	nigeria	nigeria	PROPN
ajssms-6806	237	12	and	and	CCONJ
ajssms-6806	237	13	the	the	DET
ajssms-6806	237	14	offices	office	NOUN
ajssms-6806	237	15	of	of	ADP
ajssms-6806	237	16	the	the	DET
ajssms-6806	237	17	internal	internal	ADJ
ajssms-6806	237	18	auditor	auditor	NOUN
ajssms-6806	237	19	and	and	CCONJ
ajssms-6806	237	20	auditor	auditor	NOUN
ajssms-6806	237	21	-	-	PUNCT
ajssms-6806	237	22	general	general	NOUN
ajssms-6806	237	23	contain	contain	VERB
ajssms-6806	237	24	ambiguous	ambiguous	ADJ
ajssms-6806	237	25	clauses	clause	NOUN
ajssms-6806	237	26	that	that	PRON
ajssms-6806	237	27	may	may	AUX
ajssms-6806	237	28	be	be	AUX
ajssms-6806	237	29	prone	prone	ADJ
ajssms-6806	237	30	to	to	ADP
ajssms-6806	237	31	manipulation	manipulation	NOUN
ajssms-6806	237	32	by	by	ADP
ajssms-6806	237	33	officials	official	NOUN
ajssms-6806	237	34	which	which	PRON
ajssms-6806	237	35	can	can	AUX
ajssms-6806	237	36	influence	influence	VERB
ajssms-6806	237	37	independence	independence	NOUN
ajssms-6806	237	38	and	and	CCONJ
ajssms-6806	237	39	transparency	transparency	NOUN
ajssms-6806	237	40	.	.	PUNCT
ajssms-6806	238	1	also	also	ADV
ajssms-6806	238	2	secured	secure	VERB
ajssms-6806	238	3	and	and	CCONJ
ajssms-6806	238	4	guaranteed	guarantee	VERB
ajssms-6806	238	5	career	career	NOUN
ajssms-6806	238	6	progression	progression	NOUN
ajssms-6806	238	7	devoid	devoid	ADJ
ajssms-6806	238	8	of	of	ADP
ajssms-6806	238	9	intimidation	intimidation	NOUN
ajssms-6806	238	10	is	be	AUX
ajssms-6806	238	11	not	not	PART
ajssms-6806	238	12	embedded	embed	VERB
ajssms-6806	238	13	in	in	ADP
ajssms-6806	238	14	the	the	DET
ajssms-6806	238	15	current	current	ADJ
ajssms-6806	238	16	laws	law	NOUN
ajssms-6806	238	17	as	as	ADV
ajssms-6806	238	18	well	well	ADV
ajssms-6806	238	19	as	as	ADP
ajssms-6806	238	20	lack	lack	NOUN
ajssms-6806	238	21	of	of	ADP
ajssms-6806	238	22	defined	define	VERB
ajssms-6806	238	23	professional	professional	ADJ
ajssms-6806	238	24	and	and	CCONJ
ajssms-6806	238	25	technical	technical	ADJ
ajssms-6806	238	26	knowledge	knowledge	NOUN
ajssms-6806	238	27	required	require	VERB
ajssms-6806	238	28	for	for	ADP
ajssms-6806	238	29	recruitment	recruitment	NOUN
ajssms-6806	238	30	and	and	CCONJ
ajssms-6806	238	31	so	so	ADV
ajssms-6806	238	32	the	the	DET
ajssms-6806	238	33	notion	notion	NOUN
ajssms-6806	238	34	of	of	ADP
ajssms-6806	238	35	auditors	auditor	NOUN
ajssms-6806	238	36	in	in	ADP
ajssms-6806	238	37	ministries	ministry	NOUN
ajssms-6806	238	38	,	,	PUNCT
ajssms-6806	238	39	departments	department	NOUN
ajssms-6806	238	40	and	and	CCONJ
ajssms-6806	238	41	agencies	agency	NOUN
ajssms-6806	238	42	(	(	PUNCT
ajssms-6806	238	43	mdas	mda	NOUN
ajssms-6806	238	44	)	)	PUNCT
ajssms-6806	238	45	in	in	ADP
ajssms-6806	238	46	nigeria	nigeria	PROPN
ajssms-6806	238	47	being	be	AUX
ajssms-6806	238	48	watchmen	watchman	NOUN
ajssms-6806	238	49	or	or	CCONJ
ajssms-6806	238	50	gate	gate	NOUN
ajssms-6806	238	51	keepers	keeper	NOUN
ajssms-6806	238	52	is	be	AUX
ajssms-6806	238	53	doubtful	doubtful	ADJ
ajssms-6806	238	54	because	because	SCONJ
ajssms-6806	238	55	of	of	ADP
ajssms-6806	238	56	the	the	DET
ajssms-6806	238	57	executive	executive	ADJ
ajssms-6806	238	58	pressures	pressure	NOUN
ajssms-6806	238	59	on	on	ADP
ajssms-6806	238	60	the	the	DET
ajssms-6806	238	61	offices	office	NOUN
ajssms-6806	238	62	occasioned	occasion	VERB
ajssms-6806	238	63	by	by	ADP
ajssms-6806	238	64	the	the	DET
ajssms-6806	238	65	extant	extant	ADJ
ajssms-6806	238	66	public	public	ADJ
ajssms-6806	238	67	service	service	NOUN
ajssms-6806	238	68	finance	finance	NOUN
ajssms-6806	238	69	laws	law	NOUN
ajssms-6806	238	70	in	in	ADP
ajssms-6806	238	71	nigeria	nigeria	PROPN
ajssms-6806	238	72	.	.	PUNCT
ajssms-6806	239	1	references	reference	NOUN
ajssms-6806	239	2	dye	dye	PROPN
ajssms-6806	239	3	,	,	PUNCT
ajssms-6806	239	4	k.	k.	PROPN
ajssms-6806	239	5	m.	m.	PROPN
ajssms-6806	239	6	,	,	PUNCT
ajssms-6806	239	7	&	&	CCONJ
ajssms-6806	239	8	stapenhurst	stapenhurst	PROPN
ajssms-6806	239	9	,	,	PUNCT
ajssms-6806	239	10	r.	r.	PROPN
ajssms-6806	239	11	(	(	PUNCT
ajssms-6806	239	12	1998	1998	NUM
ajssms-6806	239	13	)	)	PUNCT
ajssms-6806	239	14	.	.	PUNCT
ajssms-6806	240	1	pillars	pillar	NOUN
ajssms-6806	240	2	of	of	ADP
ajssms-6806	240	3	integrity	integrity	NOUN
ajssms-6806	240	4	:	:	PUNCT
ajssms-6806	240	5	the	the	DET
ajssms-6806	240	6	importance	importance	NOUN
ajssms-6806	240	7	of	of	ADP
ajssms-6806	240	8	supreme	supreme	ADJ
ajssms-6806	240	9	audit	audit	PROPN
ajssms-6806	240	10	institution	institution	NOUN
ajssms-6806	240	11	in	in	ADP
ajssms-6806	240	12	curbing	curb	VERB
ajssms-6806	240	13	corruption	corruption	NOUN
ajssms-6806	240	14	.	.	PUNCT
ajssms-6806	241	1	washington	washington	PROPN
ajssms-6806	241	2	:	:	PUNCT
ajssms-6806	241	3	economic	economic	PROPN
ajssms-6806	241	4	development	development	PROPN
ajssms-6806	241	5	institute	institute	PROPN
ajssms-6806	241	6	of	of	ADP
ajssms-6806	241	7	the	the	DET
ajssms-6806	241	8	world	world	PROPN
ajssms-6806	241	9	bank	bank	PROPN
ajssms-6806	241	10	.	.	PUNCT
ajssms-6806	242	1	ewa	ewa	PROPN
ajssms-6806	242	2	,	,	PUNCT
ajssms-6806	242	3	u.	u.	PROPN
ajssms-6806	242	4	,	,	PUNCT
ajssms-6806	242	5	kechi	kechi	PROPN
ajssms-6806	242	6	,	,	PUNCT
ajssms-6806	242	7	k.	k.	PROPN
ajssms-6806	242	8	,	,	PUNCT
ajssms-6806	242	9	adu	adu	PROPN
ajssms-6806	242	10	,	,	PUNCT
ajssms-6806	242	11	v.	v.	PROPN
ajssms-6806	242	12	,	,	PUNCT
ajssms-6806	242	13	&	&	CCONJ
ajssms-6806	242	14	agida	agida	PROPN
ajssms-6806	242	15	,	,	PUNCT
ajssms-6806	242	16	j.	j.	PROPN
ajssms-6806	242	17	(	(	PUNCT
ajssms-6806	242	18	2017	2017	NUM
ajssms-6806	242	19	)	)	PUNCT
ajssms-6806	242	20	.	.	PUNCT
ajssms-6806	243	1	evaluating	evaluate	VERB
ajssms-6806	243	2	institutional	institutional	ADJ
ajssms-6806	243	3	agencies	agency	NOUN
ajssms-6806	243	4	in	in	ADP
ajssms-6806	243	5	curbing	curb	VERB
ajssms-6806	243	6	corruption	corruption	NOUN
ajssms-6806	243	7	in	in	ADP
ajssms-6806	243	8	nigeria	nigeria	PROPN
ajssms-6806	243	9	.	.	PUNCT
ajssms-6806	244	1	the	the	DET
ajssms-6806	244	2	international	international	ADJ
ajssms-6806	244	3	journal	journal	NOUN
ajssms-6806	244	4	of	of	ADP
ajssms-6806	244	5	business	business	NOUN
ajssms-6806	244	6	and	and	CCONJ
ajssms-6806	244	7	management	management	NOUN
ajssms-6806	244	8	,	,	PUNCT
ajssms-6806	244	9	5(12	5(12	NUM
ajssms-6806	244	10	)	)	PUNCT
ajssms-6806	244	11	,	,	PUNCT
ajssms-6806	244	12	1	1	NUM
ajssms-6806	244	13	-	-	SYM
ajssms-6806	244	14	11	11	NUM
ajssms-6806	244	15	.	.	PUNCT
ajssms-6806	245	1	https://doi.org/10.5539/ibr.v12n12p50	https://doi.org/10.5539/ibr.v12n12p50	PROPN
ajssms-6806	245	2	ewa	ewa	PROPN
ajssms-6806	245	3	,	,	PUNCT
ajssms-6806	245	4	u.	u.	PROPN
ajssms-6806	245	5	e.	e.	PROPN
ajssms-6806	245	6	(	(	PUNCT
ajssms-6806	245	7	2023	2023	NUM
ajssms-6806	245	8	)	)	PUNCT
ajssms-6806	245	9	.	.	PUNCT
ajssms-6806	246	1	perception	perception	NOUN
ajssms-6806	246	2	of	of	ADP
ajssms-6806	246	3	audit	audit	NOUN
ajssms-6806	246	4	expectation	expectation	NOUN
ajssms-6806	246	5	gap	gap	NOUN
ajssms-6806	246	6	of	of	ADP
ajssms-6806	246	7	public	public	ADJ
ajssms-6806	246	8	sector	sector	NOUN
ajssms-6806	246	9	audit	audit	NOUN
ajssms-6806	246	10	in	in	ADP
ajssms-6806	246	11	nigeria	nigeria	PROPN
ajssms-6806	246	12	.	.	PUNCT
ajssms-6806	247	1	scholars	scholar	NOUN
ajssms-6806	247	2	journal	journal	PROPN
ajssms-6806	247	3	of	of	ADP
ajssms-6806	247	4	economics	economic	NOUN
ajssms-6806	247	5	and	and	CCONJ
ajssms-6806	247	6	management	management	NOUN
ajssms-6806	247	7	,	,	PUNCT
ajssms-6806	247	8	10	10	NUM
ajssms-6806	247	9	,	,	PUNCT
ajssms-6806	247	10	259	259	NUM
ajssms-6806	247	11	-	-	SYM
ajssms-6806	247	12	269	269	NUM
ajssms-6806	247	13	.	.	PUNCT
ajssms-6806	248	1	https://doi.org/10.36347/sjebm.2023.v10i10.003	https://doi.org/10.36347/sjebm.2023.v10i10.003	PROPN
ajssms-6806	248	2	ewa	ewa	PROPN
ajssms-6806	248	3	,	,	PUNCT
ajssms-6806	248	4	u.	u.	PROPN
ajssms-6806	248	5	e.	e.	PROPN
ajssms-6806	248	6	,	,	PUNCT
ajssms-6806	248	7	adesola	adesola	PROPN
ajssms-6806	248	8	,	,	PUNCT
ajssms-6806	248	9	a.	a.	PROPN
ajssms-6806	248	10	w.	w.	PROPN
ajssms-6806	248	11	,	,	PUNCT
ajssms-6806	248	12	&	&	CCONJ
ajssms-6806	248	13	kankpang	kankpang	PROPN
ajssms-6806	248	14	,	,	PUNCT
ajssms-6806	248	15	k.	k.	PROPN
ajssms-6806	248	16	(	(	PUNCT
ajssms-6806	248	17	2019	2019	NUM
ajssms-6806	248	18	)	)	PUNCT
ajssms-6806	248	19	.	.	PUNCT
ajssms-6806	249	1	evaluating	evaluate	VERB
ajssms-6806	249	2	anti	anti	ADJ
ajssms-6806	249	3	-	-	ADJ
ajssms-6806	249	4	graft	graft	ADJ
ajssms-6806	249	5	agencies	agency	NOUN
ajssms-6806	249	6	governance	governance	NOUN
ajssms-6806	249	7	practices	practice	NOUN
ajssms-6806	249	8	in	in	ADP
ajssms-6806	249	9	nigeria	nigeria	PROPN
ajssms-6806	249	10	.	.	PUNCT
ajssms-6806	250	1	international	international	ADJ
ajssms-6806	250	2	business	business	NOUN
ajssms-6806	250	3	research	research	NOUN
ajssms-6806	250	4	,	,	PUNCT
ajssms-6806	250	5	12(12	12(12	NUM
ajssms-6806	250	6	)	)	PUNCT
ajssms-6806	250	7	,	,	PUNCT
ajssms-6806	250	8	1	1	NUM
ajssms-6806	250	9	-	-	SYM
ajssms-6806	250	10	50	50	NUM
ajssms-6806	250	11	.	.	PUNCT
ajssms-6806	251	1	https://doi.org/10.5539/ibr.v12n12p50	https://doi.org/10.5539/ibr.v12n12p50	PROPN
ajssms-6806	251	2	graham	graham	PROPN
ajssms-6806	251	3	,	,	PUNCT
ajssms-6806	251	4	a.	a.	PROPN
ajssms-6806	251	5	(	(	PUNCT
ajssms-6806	251	6	2011	2011	NUM
ajssms-6806	251	7	)	)	PUNCT
ajssms-6806	251	8	.	.	PUNCT
ajssms-6806	252	1	public	public	ADJ
ajssms-6806	252	2	sector	sector	NOUN
ajssms-6806	252	3	financial	financial	ADJ
ajssms-6806	252	4	management	management	NOUN
ajssms-6806	252	5	for	for	ADP
ajssms-6806	252	6	managers	manager	NOUN
ajssms-6806	252	7	.	.	PUNCT
ajssms-6806	253	1	canada	canada	PROPN
ajssms-6806	253	2	:	:	PUNCT
ajssms-6806	253	3	canadian	canadian	ADJ
ajssms-6806	253	4	governance	governance	NOUN
ajssms-6806	253	5	support	support	NOUN
ajssms-6806	253	6	office	office	NOUN
ajssms-6806	253	7	(	(	PUNCT
ajssms-6806	253	8	cgso	cgso	PROPN
ajssms-6806	253	9	)	)	PUNCT
ajssms-6806	253	10	and	and	CCONJ
ajssms-6806	253	11	canadian	canadian	PROPN
ajssms-6806	253	12	international	international	PROPN
ajssms-6806	253	13	development	development	PROPN
ajssms-6806	253	14	agency	agency	PROPN
ajssms-6806	253	15	(	(	PUNCT
ajssms-6806	253	16	canadem	canadem	PROPN
ajssms-6806	253	17	)	)	PUNCT
ajssms-6806	253	18	.	.	PUNCT
ajssms-6806	254	1	inanga	inanga	PROPN
ajssms-6806	254	2	,	,	PUNCT
ajssms-6806	254	3	e.	e.	PROPN
ajssms-6806	254	4	l.	l.	PROPN
ajssms-6806	254	5	(	(	PUNCT
ajssms-6806	254	6	1991	1991	NUM
ajssms-6806	254	7	)	)	PUNCT
ajssms-6806	254	8	.	.	PUNCT
ajssms-6806	255	1	accounting	accounting	NOUN
ajssms-6806	255	2	and	and	CCONJ
ajssms-6806	255	3	accountability	accountability	NOUN
ajssms-6806	255	4	:	:	PUNCT
ajssms-6806	255	5	inaugural	inaugural	ADJ
ajssms-6806	255	6	lecture	lecture	NOUN
ajssms-6806	255	7	.	.	PUNCT
ajssms-6806	256	1	ibadan	ibadan	PROPN
ajssms-6806	256	2	:	:	PUNCT
ajssms-6806	256	3	ibadan	ibadan	PROPN
ajssms-6806	256	4	university	university	PROPN
ajssms-6806	256	5	press	press	NOUN
ajssms-6806	256	6	.	.	PUNCT
ajssms-6806	257	1	kalu	kalu	PROPN
ajssms-6806	257	2	,	,	PUNCT
ajssms-6806	257	3	u.	u.	PROPN
ajssms-6806	257	4	c.	c.	PROPN
ajssms-6806	257	5	,	,	PUNCT
ajssms-6806	257	6	&	&	CCONJ
ajssms-6806	257	7	okeke	okeke	ADJ
ajssms-6806	257	8	,	,	PUNCT
ajssms-6806	257	9	o.	o.	PROPN
ajssms-6806	257	10	e.	e.	PROPN
ajssms-6806	257	11	(	(	PUNCT
ajssms-6806	257	12	2020	2020	NUM
ajssms-6806	257	13	)	)	PUNCT
ajssms-6806	257	14	.	.	PUNCT
ajssms-6806	258	1	public	public	ADJ
ajssms-6806	258	2	accountability	accountability	NOUN
ajssms-6806	258	3	in	in	ADP
ajssms-6806	258	4	federal	federal	ADJ
ajssms-6806	258	5	states	state	NOUN
ajssms-6806	258	6	:	:	PUNCT
ajssms-6806	258	7	the	the	DET
ajssms-6806	258	8	gap	gap	NOUN
ajssms-6806	258	9	between	between	ADP
ajssms-6806	258	10	nigeria	nigeria	PROPN
ajssms-6806	258	11	and	and	CCONJ
ajssms-6806	258	12	the	the	DET
ajssms-6806	258	13	united	united	PROPN
ajssms-6806	258	14	states	states	PROPN
ajssms-6806	258	15	of	of	ADP
ajssms-6806	258	16	america	america	PROPN
ajssms-6806	258	17	.	.	PUNCT
ajssms-6806	259	1	irlj	irlj	PROPN
ajssms-6806	259	2	,	,	PUNCT
ajssms-6806	259	3	2	2	NUM
ajssms-6806	259	4	,	,	PUNCT
ajssms-6806	259	5	36	36	NUM
ajssms-6806	259	6	.	.	PUNCT
ajssms-6806	260	1	kankpang	kankpang	PROPN
ajssms-6806	260	2	,	,	PUNCT
ajssms-6806	260	3	a.	a.	PROPN
ajssms-6806	260	4	k.	k.	PROPN
ajssms-6806	260	5	,	,	PUNCT
ajssms-6806	260	6	ewa	ewa	PROPN
ajssms-6806	260	7	,	,	PUNCT
ajssms-6806	260	8	u.	u.	PROPN
ajssms-6806	260	9	e.	e.	PROPN
ajssms-6806	260	10	,	,	PUNCT
ajssms-6806	260	11	oti	oti	PROPN
ajssms-6806	260	12	,	,	PUNCT
ajssms-6806	260	13	p.	p.	PROPN
ajssms-6806	260	14	a.	a.	PROPN
ajssms-6806	260	15	,	,	PUNCT
ajssms-6806	260	16	inyang	inyang	PROPN
ajssms-6806	260	17	,	,	PUNCT
ajssms-6806	260	18	w.	w.	PROPN
ajssms-6806	260	19	s.	s.	PROPN
ajssms-6806	260	20	,	,	PUNCT
ajssms-6806	260	21	&	&	CCONJ
ajssms-6806	260	22	okon	okon	PROPN
ajssms-6806	260	23	,	,	PUNCT
ajssms-6806	260	24	e.	e.	PROPN
ajssms-6806	260	25	e.	e.	PROPN
ajssms-6806	260	26	(	(	PUNCT
ajssms-6806	260	27	2020	2020	NUM
ajssms-6806	260	28	)	)	PUNCT
ajssms-6806	260	29	.	.	PUNCT
ajssms-6806	261	1	financial	financial	ADJ
ajssms-6806	261	2	pressure	pressure	NOUN
ajssms-6806	261	3	and	and	CCONJ
ajssms-6806	261	4	employee	employee	NOUN
ajssms-6806	261	5	fraud	fraud	NOUN
ajssms-6806	261	6	dispositions	disposition	NOUN
ajssms-6806	261	7	:	:	PUNCT
ajssms-6806	261	8	analysis	analysis	NOUN
ajssms-6806	261	9	of	of	ADP
ajssms-6806	261	10	public	public	ADJ
ajssms-6806	261	11	service	service	NOUN
ajssms-6806	261	12	productivity	productivity	NOUN
ajssms-6806	261	13	.	.	PUNCT
ajssms-6806	262	1	journal	journal	NOUN
ajssms-6806	262	2	of	of	ADP
ajssms-6806	262	3	critical	critical	ADJ
ajssms-6806	262	4	reviews	review	NOUN
ajssms-6806	262	5	,	,	PUNCT
ajssms-6806	262	6	7(17	7(17	NUM
ajssms-6806	262	7	)	)	PUNCT
ajssms-6806	262	8	,	,	PUNCT
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ajssms-6806	262	10	-	-	SYM
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ajssms-6806	264	12	.	.	PUNCT
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ajssms-6806	265	2	:	:	PUNCT
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ajssms-6806	265	9	,	,	PUNCT
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ajssms-6806	265	11	)	)	PUNCT
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ajssms-6806	265	14	-	-	SYM
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ajssms-6806	266	2	2024	2024	NUM
ajssms-6806	266	3	)	)	PUNCT
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ajssms-6806	268	6	,	,	PUNCT
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ajssms-6806	268	8	.	.	PUNCT
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ajssms-6806	270	3	)	)	PUNCT
ajssms-6806	270	4	.	.	PUNCT
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ajssms-6806	271	8	clock	clock	NOUN
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ajssms-6806	271	13	.	.	PUNCT
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ajssms-6806	272	9	,	,	PUNCT
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ajssms-6806	272	12	(	(	PUNCT
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ajssms-6806	272	14	)	)	PUNCT
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ajssms-6806	274	5	,	,	PUNCT
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ajssms-6806	274	7	,	,	PUNCT
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ajssms-6806	274	9	-	-	SYM
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ajssms-6806	280	8	2023	2023	NUM
ajssms-6806	280	9	)	)	PUNCT
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ajssms-6806	282	6	,	,	PUNCT
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ajssms-6806	285	5	,	,	PUNCT
ajssms-6806	285	6	7(7	7(7	NUM
ajssms-6806	285	7	)	)	PUNCT
ajssms-6806	285	8	,	,	PUNCT
ajssms-6806	285	9	839	839	NUM
ajssms-6806	285	10	-	-	SYM
ajssms-6806	285	11	845	845	NUM
ajssms-6806	285	12	.	.	PUNCT
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ajssms-6806	286	12	for	for	ADP
ajssms-6806	286	13	any	any	DET
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ajssms-6806	286	15	,	,	PUNCT
ajssms-6806	286	16	damage	damage	NOUN
ajssms-6806	286	17	or	or	CCONJ
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ajssms-6806	286	28	out	out	ADP
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ajssms-6806	287	6	to	to	ADP
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ajssms-6806	287	13	.	.	PUNCT
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ajssms-6806	288	4	https://punchng.com/	https://punchng.com/	PROPN
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