id	sid	tid	token	lemma	pos
issue-342	1	1	baltic	baltic	PROPN
issue-342	1	2	journal	journal	PROPN
issue-342	1	3	of	of	ADP
issue-342	1	4	economic	economic	ADJ
issue-342	1	5	studies	study	NOUN
issue-342	1	6	131	131	NUM
issue-342	1	7	vol	vol	NOUN
issue-342	1	8	.	.	PROPN
issue-342	2	1	4	4	NUM
issue-342	2	2	,	,	PUNCT
issue-342	2	3	no	no	INTJ
issue-342	2	4	.	.	NOUN
issue-342	2	5	1	1	NUM
issue-342	2	6	,	,	PUNCT
issue-342	2	7	2018	2018	NUM
issue-342	2	8	corresponding	correspond	VERB
issue-342	2	9	author	author	NOUN
issue-342	2	10	:	:	PUNCT
issue-342	2	11	1	1	NUM
issue-342	2	12	department	department	NOUN
issue-342	2	13	of	of	ADP
issue-342	2	14	accounting	accounting	NOUN
issue-342	2	15	and	and	CCONJ
issue-342	2	16	taxation	taxation	NOUN
issue-342	2	17	,	,	PUNCT
issue-342	2	18	mykolayiv	mykolayiv	ADJ
issue-342	2	19	national	national	ADJ
issue-342	2	20	agrarian	agrarian	PROPN
issue-342	2	21	university	university	PROPN
issue-342	2	22	.	.	PUNCT
issue-342	3	1	e	e	X
issue-342	3	2	-	-	NOUN
issue-342	3	3	mail	mail	NOUN
issue-342	3	4	:	:	PUNCT
issue-342	3	5	dubinina@mnau.edu.ua	dubinina@mnau.edu.ua	PROPN
issue-342	3	6	2	2	NUM
issue-342	3	7	department	department	NOUN
issue-342	3	8	of	of	ADP
issue-342	3	9	accounting	accounting	NOUN
issue-342	3	10	and	and	CCONJ
issue-342	3	11	taxation	taxation	NOUN
issue-342	3	12	,	,	PUNCT
issue-342	3	13	mykolayiv	mykolayiv	ADJ
issue-342	3	14	national	national	ADJ
issue-342	3	15	agrarian	agrarian	PROPN
issue-342	3	16	university	university	PROPN
issue-342	3	17	.	.	PUNCT
issue-342	4	1	e	e	X
issue-342	4	2	-	-	NOUN
issue-342	4	3	mail	mail	NOUN
issue-342	4	4	:	:	PUNCT
issue-342	4	5	iryna_ksonzhyk@meta.ua	iryna_ksonzhyk@meta.ua	NOUN
issue-342	4	6	3	3	NUM
issue-342	4	7	department	department	NOUN
issue-342	4	8	of	of	ADP
issue-342	4	9	accounting	accounting	NOUN
issue-342	4	10	and	and	CCONJ
issue-342	4	11	taxation	taxation	NOUN
issue-342	4	12	,	,	PUNCT
issue-342	4	13	mykolayiv	mykolayiv	ADJ
issue-342	4	14	national	national	ADJ
issue-342	4	15	agrarian	agrarian	PROPN
issue-342	4	16	university	university	PROPN
issue-342	4	17	e	e	NOUN
issue-342	4	18	-	-	NOUN
issue-342	4	19	mail	mail	NOUN
issue-342	4	20	:	:	PUNCT
issue-342	4	21	sirceva@mnau.edu.ua	sirceva@mnau.edu.ua	PROPN
issue-342	4	22	doi	doi	PROPN
issue-342	4	23	:	:	PUNCT
issue-342	4	24	https://doi.org/10.30525/2256-0742/2018-4-1-131-138	https://doi.org/10.30525/2256-0742/2018-4-1-131-138	VERB
issue-342	4	25	forensic	forensic	ADJ
issue-342	4	26	accounting	accounting	NOUN
issue-342	4	27	:	:	PUNCT
issue-342	4	28	the	the	DET
issue-342	4	29	essence	essence	NOUN
issue-342	4	30	and	and	CCONJ
issue-342	4	31	prospects	prospect	NOUN
issue-342	4	32	of	of	ADP
issue-342	4	33	development	development	NOUN
issue-342	4	34	in	in	ADP
issue-342	4	35	ukraine	ukraine	ADJ
issue-342	4	36	maryna	maryna	NOUN
issue-342	4	37	dubinina1	dubinina1	PROPN
issue-342	4	38	,	,	PUNCT
issue-342	4	39	iryna	iryna	NOUN
issue-342	4	40	ksonzhyk2	ksonzhyk2	PROPN
issue-342	4	41	,	,	PUNCT
issue-342	4	42	svitlana	svitlana	PROPN
issue-342	4	43	syrtseva3	syrtseva3	PROPN
issue-342	4	44	mykolayiv	mykolayiv	ADJ
issue-342	4	45	national	national	PROPN
issue-342	4	46	agrarian	agrarian	PROPN
issue-342	4	47	university	university	PROPN
issue-342	4	48	,	,	PUNCT
issue-342	4	49	ukraine	ukraine	PROPN
issue-342	4	50	abstract	abstract	NOUN
issue-342	4	51	.	.	PUNCT
issue-342	5	1	the	the	DET
issue-342	5	2	subject	subject	NOUN
issue-342	5	3	of	of	ADP
issue-342	5	4	the	the	DET
issue-342	5	5	study	study	NOUN
issue-342	5	6	is	be	AUX
issue-342	5	7	a	a	DET
issue-342	5	8	set	set	NOUN
issue-342	5	9	of	of	ADP
issue-342	5	10	theoretical	theoretical	ADJ
issue-342	5	11	,	,	PUNCT
issue-342	5	12	organizational	organizational	ADJ
issue-342	5	13	,	,	PUNCT
issue-342	5	14	and	and	CCONJ
issue-342	5	15	methodological	methodological	ADJ
issue-342	5	16	principles	principle	NOUN
issue-342	5	17	for	for	ADP
issue-342	5	18	the	the	DET
issue-342	5	19	development	development	NOUN
issue-342	5	20	of	of	ADP
issue-342	5	21	forensic	forensic	ADJ
issue-342	5	22	accounting	accounting	NOUN
issue-342	5	23	in	in	ADP
issue-342	5	24	ukraine	ukraine	NOUN
issue-342	5	25	.	.	PUNCT
issue-342	6	1	general	general	ADJ
issue-342	6	2	scientific	scientific	ADJ
issue-342	6	3	and	and	CCONJ
issue-342	6	4	special	special	ADJ
issue-342	6	5	methods	method	NOUN
issue-342	6	6	of	of	ADP
issue-342	6	7	cognition	cognition	NOUN
issue-342	6	8	are	be	AUX
issue-342	6	9	the	the	DET
issue-342	6	10	methodological	methodological	ADJ
issue-342	6	11	basis	basis	NOUN
issue-342	6	12	of	of	ADP
issue-342	6	13	the	the	DET
issue-342	6	14	study	study	NOUN
issue-342	6	15	.	.	PUNCT
issue-342	7	1	the	the	DET
issue-342	7	2	content	content	NOUN
issue-342	7	3	of	of	ADP
issue-342	7	4	the	the	DET
issue-342	7	5	concept	concept	NOUN
issue-342	7	6	“	"	PUNCT
issue-342	7	7	forensic	forensic	ADJ
issue-342	7	8	accounting	accounting	NOUN
issue-342	7	9	”	"	PUNCT
issue-342	7	10	is	be	AUX
issue-342	7	11	specified	specify	VERB
issue-342	7	12	using	use	VERB
issue-342	7	13	theoretical	theoretical	ADJ
issue-342	7	14	generalization	generalization	NOUN
issue-342	7	15	methods	method	NOUN
issue-342	7	16	;	;	PUNCT
issue-342	7	17	the	the	DET
issue-342	7	18	comparison	comparison	NOUN
issue-342	7	19	of	of	ADP
issue-342	7	20	audit	audit	NOUN
issue-342	7	21	and	and	CCONJ
issue-342	7	22	forensic	forensic	ADJ
issue-342	7	23	accounting	accounting	NOUN
issue-342	7	24	using	use	VERB
issue-342	7	25	comparison	comparison	NOUN
issue-342	7	26	method	method	NOUN
issue-342	7	27	is	be	AUX
issue-342	7	28	carried	carry	VERB
issue-342	7	29	out	out	ADP
issue-342	7	30	.	.	PUNCT
issue-342	8	1	using	use	VERB
issue-342	8	2	the	the	DET
issue-342	8	3	abstract	abstract	ADJ
issue-342	8	4	-	-	PUNCT
issue-342	8	5	logical	logical	ADJ
issue-342	8	6	method	method	NOUN
issue-342	8	7	and	and	CCONJ
issue-342	8	8	structural	structural	ADJ
issue-342	8	9	-	-	PUNCT
issue-342	8	10	logical	logical	ADJ
issue-342	8	11	analysis	analysis	NOUN
issue-342	8	12	,	,	PUNCT
issue-342	8	13	features	feature	NOUN
issue-342	8	14	,	,	PUNCT
issue-342	8	15	current	current	ADJ
issue-342	8	16	problems	problem	NOUN
issue-342	8	17	,	,	PUNCT
issue-342	8	18	and	and	CCONJ
issue-342	8	19	obstacles	obstacle	NOUN
issue-342	8	20	to	to	ADP
issue-342	8	21	the	the	DET
issue-342	8	22	development	development	NOUN
issue-342	8	23	of	of	ADP
issue-342	8	24	forensic	forensic	ADJ
issue-342	8	25	accounting	accounting	NOUN
issue-342	8	26	in	in	ADP
issue-342	8	27	ukraine	ukraine	PROPN
issue-342	8	28	are	be	AUX
issue-342	8	29	determined	determine	VERB
issue-342	8	30	.	.	PUNCT
issue-342	9	1	the	the	DET
issue-342	9	2	objective	objective	NOUN
issue-342	9	3	of	of	ADP
issue-342	9	4	the	the	DET
issue-342	9	5	study	study	NOUN
issue-342	9	6	is	be	AUX
issue-342	9	7	to	to	PART
issue-342	9	8	consider	consider	VERB
issue-342	9	9	the	the	DET
issue-342	9	10	essence	essence	NOUN
issue-342	9	11	of	of	ADP
issue-342	9	12	the	the	DET
issue-342	9	13	concept	concept	NOUN
issue-342	9	14	of	of	ADP
issue-342	9	15	“	"	PUNCT
issue-342	9	16	forensic	forensic	ADJ
issue-342	9	17	accounting	accounting	NOUN
issue-342	9	18	”	"	PUNCT
issue-342	9	19	,	,	PUNCT
issue-342	9	20	to	to	PART
issue-342	9	21	introduce	introduce	VERB
issue-342	9	22	the	the	DET
issue-342	9	23	main	main	ADJ
issue-342	9	24	obstacles	obstacle	NOUN
issue-342	9	25	,	,	PUNCT
issue-342	9	26	and	and	CCONJ
issue-342	9	27	to	to	PART
issue-342	9	28	propose	propose	VERB
issue-342	9	29	a	a	DET
issue-342	9	30	list	list	NOUN
issue-342	9	31	of	of	ADP
issue-342	9	32	measures	measure	NOUN
issue-342	9	33	for	for	ADP
issue-342	9	34	its	its	PRON
issue-342	9	35	development	development	NOUN
issue-342	9	36	in	in	ADP
issue-342	9	37	ukraine	ukraine	NOUN
issue-342	9	38	.	.	PUNCT
issue-342	10	1	as	as	ADP
issue-342	10	2	a	a	DET
issue-342	10	3	result	result	NOUN
issue-342	10	4	of	of	ADP
issue-342	10	5	the	the	DET
issue-342	10	6	study	study	NOUN
issue-342	10	7	,	,	PUNCT
issue-342	10	8	it	it	PRON
issue-342	10	9	is	be	AUX
issue-342	10	10	established	establish	VERB
issue-342	10	11	that	that	SCONJ
issue-342	10	12	forensic	forensic	ADJ
issue-342	10	13	accounting	accounting	NOUN
issue-342	10	14	is	be	AUX
issue-342	10	15	a	a	DET
issue-342	10	16	combination	combination	NOUN
issue-342	10	17	of	of	ADP
issue-342	10	18	legal	legal	ADJ
issue-342	10	19	and	and	CCONJ
issue-342	10	20	financial	financial	ADJ
issue-342	10	21	audit	audit	NOUN
issue-342	10	22	and	and	CCONJ
issue-342	10	23	forensic	forensic	ADJ
issue-342	10	24	accounting	accounting	NOUN
issue-342	10	25	expertise	expertise	NOUN
issue-342	10	26	.	.	PUNCT
issue-342	11	1	therefore	therefore	ADV
issue-342	11	2	,	,	PUNCT
issue-342	11	3	experts	expert	NOUN
issue-342	11	4	of	of	ADP
issue-342	11	5	all	all	DET
issue-342	11	6	these	these	DET
issue-342	11	7	profiles	profile	NOUN
issue-342	11	8	should	should	AUX
issue-342	11	9	be	be	AUX
issue-342	11	10	involved	involve	VERB
issue-342	11	11	to	to	ADP
issue-342	11	12	the	the	DET
issue-342	11	13	forensic	forensic	ADJ
issue-342	11	14	accounting	accounting	NOUN
issue-342	11	15	,	,	PUNCT
issue-342	11	16	which	which	PRON
issue-342	11	17	will	will	AUX
issue-342	11	18	help	help	VERB
issue-342	11	19	the	the	DET
issue-342	11	20	company	company	NOUN
issue-342	11	21	solve	solve	VERB
issue-342	11	22	the	the	DET
issue-342	11	23	conflict	conflict	NOUN
issue-342	11	24	situations	situation	NOUN
issue-342	11	25	related	relate	VERB
issue-342	11	26	to	to	ADP
issue-342	11	27	fraud	fraud	NOUN
issue-342	11	28	.	.	PUNCT
issue-342	12	1	it	it	PRON
issue-342	12	2	is	be	AUX
issue-342	12	3	substantiated	substantiate	VERB
issue-342	12	4	that	that	SCONJ
issue-342	12	5	when	when	SCONJ
issue-342	12	6	improving	improve	VERB
issue-342	12	7	the	the	DET
issue-342	12	8	method	method	NOUN
issue-342	12	9	of	of	ADP
issue-342	12	10	forensic	forensic	ADJ
issue-342	12	11	accounting	accounting	NOUN
issue-342	12	12	,	,	PUNCT
issue-342	12	13	it	it	PRON
issue-342	12	14	is	be	AUX
issue-342	12	15	necessary	necessary	ADJ
issue-342	12	16	to	to	PART
issue-342	12	17	understand	understand	VERB
issue-342	12	18	its	its	PRON
issue-342	12	19	difference	difference	NOUN
issue-342	12	20	from	from	ADP
issue-342	12	21	the	the	DET
issue-342	12	22	audit	audit	NOUN
issue-342	12	23	.	.	PUNCT
issue-342	13	1	the	the	DET
issue-342	13	2	study	study	NOUN
issue-342	13	3	found	find	VERB
issue-342	13	4	that	that	SCONJ
issue-342	13	5	the	the	DET
issue-342	13	6	most	most	ADV
issue-342	13	7	common	common	ADJ
issue-342	13	8	types	type	NOUN
issue-342	13	9	of	of	ADP
issue-342	13	10	fraud	fraud	NOUN
issue-342	13	11	faced	face	VERB
issue-342	13	12	by	by	ADP
issue-342	13	13	ukrainian	ukrainian	ADJ
issue-342	13	14	companies	company	NOUN
issue-342	13	15	are	be	AUX
issue-342	13	16	asset	asset	NOUN
issue-342	13	17	theft	theft	NOUN
issue-342	13	18	,	,	PUNCT
issue-342	13	19	unreasonable	unreasonable	ADJ
issue-342	13	20	and	and	CCONJ
issue-342	13	21	inappropriate	inappropriate	ADJ
issue-342	13	22	spending	spending	NOUN
issue-342	13	23	.	.	PUNCT
issue-342	14	1	the	the	DET
issue-342	14	2	most	most	ADV
issue-342	14	3	common	common	ADJ
issue-342	14	4	ways	way	NOUN
issue-342	14	5	to	to	PART
issue-342	14	6	detect	detect	VERB
issue-342	14	7	fraud	fraud	NOUN
issue-342	14	8	in	in	ADP
issue-342	14	9	ukraine	ukraine	PROPN
issue-342	14	10	are	be	AUX
issue-342	14	11	internal	internal	ADJ
issue-342	14	12	audit	audit	NOUN
issue-342	14	13	and	and	CCONJ
issue-342	14	14	informal	informal	ADJ
issue-342	14	15	internal	internal	ADJ
issue-342	14	16	sources	source	NOUN
issue-342	14	17	.	.	PUNCT
issue-342	15	1	only	only	ADV
issue-342	15	2	10	10	NUM
issue-342	15	3	%	%	NOUN
issue-342	15	4	of	of	ADP
issue-342	15	5	ukrainian	ukrainian	ADJ
issue-342	15	6	companies	company	NOUN
issue-342	15	7	have	have	VERB
issue-342	15	8	experience	experience	NOUN
issue-342	15	9	in	in	ADP
issue-342	15	10	attracting	attract	VERB
issue-342	15	11	external	external	ADJ
issue-342	15	12	consultants	consultant	NOUN
issue-342	15	13	to	to	ADP
issue-342	15	14	independent	independent	ADJ
issue-342	15	15	investigations	investigation	NOUN
issue-342	15	16	.	.	PUNCT
issue-342	16	1	however	however	ADV
issue-342	16	2	,	,	PUNCT
issue-342	16	3	as	as	SCONJ
issue-342	16	4	practice	practice	NOUN
issue-342	16	5	shows	show	NOUN
issue-342	16	6	,	,	PUNCT
issue-342	16	7	the	the	DET
issue-342	16	8	very	very	ADV
issue-342	16	9	independent	independent	ADJ
issue-342	16	10	,	,	PUNCT
issue-342	16	11	unbiased	unbiased	ADJ
issue-342	16	12	view	view	NOUN
issue-342	16	13	of	of	ADP
issue-342	16	14	the	the	DET
issue-342	16	15	external	external	ADJ
issue-342	16	16	specialist	specialist	NOUN
issue-342	16	17	on	on	ADP
issue-342	16	18	the	the	DET
issue-342	16	19	control	control	NOUN
issue-342	16	20	system	system	NOUN
issue-342	16	21	and	and	CCONJ
issue-342	16	22	business	business	NOUN
issue-342	16	23	processes	process	NOUN
issue-342	16	24	allows	allow	VERB
issue-342	16	25	creating	create	VERB
issue-342	16	26	a	a	DET
issue-342	16	27	high	high	ADJ
issue-342	16	28	-	-	PUNCT
issue-342	16	29	quality	quality	NOUN
issue-342	16	30	system	system	NOUN
issue-342	16	31	of	of	ADP
issue-342	16	32	preventive	preventive	ADJ
issue-342	16	33	mechanisms	mechanism	NOUN
issue-342	16	34	for	for	ADP
issue-342	16	35	counteracting	counteract	VERB
issue-342	16	36	fraudulent	fraudulent	ADJ
issue-342	16	37	actions	action	NOUN
issue-342	16	38	and	and	CCONJ
issue-342	16	39	in	in	ADP
issue-342	16	40	general	general	ADJ
issue-342	16	41	,	,	PUNCT
issue-342	16	42	improving	improve	VERB
issue-342	16	43	the	the	DET
issue-342	16	44	efficiency	efficiency	NOUN
issue-342	16	45	of	of	ADP
issue-342	16	46	business	business	NOUN
issue-342	16	47	processes	process	NOUN
issue-342	16	48	of	of	ADP
issue-342	16	49	the	the	DET
issue-342	16	50	company	company	NOUN
issue-342	16	51	.	.	PUNCT
issue-342	17	1	it	it	PRON
issue-342	17	2	is	be	AUX
issue-342	17	3	substantiated	substantiate	VERB
issue-342	17	4	that	that	SCONJ
issue-342	17	5	forensic	forensic	ADJ
issue-342	17	6	accounting	accounting	NOUN
issue-342	17	7	is	be	AUX
issue-342	17	8	one	one	NUM
issue-342	17	9	of	of	ADP
issue-342	17	10	the	the	DET
issue-342	17	11	effective	effective	ADJ
issue-342	17	12	instruments	instrument	NOUN
issue-342	17	13	of	of	ADP
issue-342	17	14	an	an	DET
issue-342	17	15	independent	independent	ADJ
issue-342	17	16	economic	economic	ADJ
issue-342	17	17	investigation	investigation	NOUN
issue-342	17	18	.	.	PUNCT
issue-342	18	1	it	it	PRON
issue-342	18	2	is	be	AUX
issue-342	18	3	established	establish	VERB
issue-342	18	4	that	that	SCONJ
issue-342	18	5	forensic	forensic	ADJ
issue-342	18	6	accounting	accounting	NOUN
issue-342	18	7	is	be	AUX
issue-342	18	8	quite	quite	ADV
issue-342	18	9	new	new	ADJ
issue-342	18	10	for	for	ADP
issue-342	18	11	ukraine	ukraine	NOUN
issue-342	18	12	and	and	CCONJ
issue-342	18	13	audit	audit	NOUN
issue-342	18	14	and	and	CCONJ
issue-342	18	15	specialized	specialized	ADJ
issue-342	18	16	companies	company	NOUN
issue-342	18	17	are	be	AUX
issue-342	18	18	only	only	ADV
issue-342	18	19	at	at	ADP
issue-342	18	20	the	the	DET
issue-342	18	21	beginning	beginning	NOUN
issue-342	18	22	of	of	ADP
issue-342	18	23	the	the	DET
issue-342	18	24	path	path	NOUN
issue-342	18	25	in	in	ADP
issue-342	18	26	this	this	DET
issue-342	18	27	direction	direction	NOUN
issue-342	18	28	.	.	PUNCT
issue-342	19	1	in	in	ADP
issue-342	19	2	order	order	NOUN
issue-342	19	3	to	to	PART
issue-342	19	4	develop	develop	VERB
issue-342	19	5	this	this	DET
issue-342	19	6	type	type	NOUN
issue-342	19	7	of	of	ADP
issue-342	19	8	services	service	NOUN
issue-342	19	9	,	,	PUNCT
issue-342	19	10	audit	audit	NOUN
issue-342	19	11	and	and	CCONJ
issue-342	19	12	specialized	specialized	ADJ
issue-342	19	13	companies	company	NOUN
issue-342	19	14	were	be	AUX
issue-342	19	15	suggested	suggest	VERB
issue-342	19	16	to	to	PART
issue-342	19	17	expand	expand	VERB
issue-342	19	18	the	the	DET
issue-342	19	19	range	range	NOUN
issue-342	19	20	of	of	ADP
issue-342	19	21	services	service	NOUN
issue-342	19	22	in	in	ADP
issue-342	19	23	the	the	DET
issue-342	19	24	direction	direction	NOUN
issue-342	19	25	of	of	ADP
issue-342	19	26	forensic	forensic	ADJ
issue-342	19	27	accounting	accounting	NOUN
issue-342	19	28	and	and	CCONJ
issue-342	19	29	the	the	DET
issue-342	19	30	appropriate	appropriate	ADJ
issue-342	19	31	procedure	procedure	NOUN
issue-342	19	32	for	for	ADP
issue-342	19	33	carrying	carry	VERB
issue-342	19	34	out	out	ADP
issue-342	19	35	such	such	ADJ
issue-342	19	36	activities	activity	NOUN
issue-342	19	37	.	.	PUNCT
issue-342	20	1	in	in	ADP
issue-342	20	2	addition	addition	NOUN
issue-342	20	3	,	,	PUNCT
issue-342	20	4	it	it	PRON
issue-342	20	5	is	be	AUX
issue-342	20	6	necessary	necessary	ADJ
issue-342	20	7	to	to	PART
issue-342	20	8	take	take	VERB
issue-342	20	9	into	into	ADP
issue-342	20	10	account	account	NOUN
issue-342	20	11	the	the	DET
issue-342	20	12	foreign	foreign	ADJ
issue-342	20	13	experience	experience	NOUN
issue-342	20	14	of	of	ADP
issue-342	20	15	the	the	DET
issue-342	20	16	training	training	NOUN
issue-342	20	17	of	of	ADP
issue-342	20	18	specialists	specialist	NOUN
issue-342	20	19	in	in	ADP
issue-342	20	20	the	the	DET
issue-342	20	21	field	field	NOUN
issue-342	20	22	of	of	ADP
issue-342	20	23	forensic	forensic	ADJ
issue-342	20	24	accounting	accounting	NOUN
issue-342	20	25	,	,	PUNCT
issue-342	20	26	that	that	ADV
issue-342	20	27	is	is	ADV
issue-342	20	28	,	,	PUNCT
issue-342	20	29	to	to	PART
issue-342	20	30	start	start	VERB
issue-342	20	31	the	the	DET
issue-342	20	32	training	training	NOUN
issue-342	20	33	of	of	ADP
issue-342	20	34	specialists	specialist	NOUN
issue-342	20	35	by	by	ADP
issue-342	20	36	including	include	VERB
issue-342	20	37	specialized	specialized	ADJ
issue-342	20	38	courses	course	NOUN
issue-342	20	39	on	on	ADP
issue-342	20	40	forensic	forensic	ADJ
issue-342	20	41	accounting	accounting	NOUN
issue-342	20	42	in	in	ADP
issue-342	20	43	the	the	DET
issue-342	20	44	curricula	curricula	NOUN
issue-342	20	45	of	of	ADP
issue-342	20	46	higher	high	ADJ
issue-342	20	47	educational	educational	ADJ
issue-342	20	48	institutions	institution	NOUN
issue-342	20	49	.	.	PUNCT
issue-342	21	1	it	it	PRON
issue-342	21	2	is	be	AUX
issue-342	21	3	also	also	ADV
issue-342	21	4	necessary	necessary	ADJ
issue-342	21	5	to	to	PART
issue-342	21	6	develop	develop	VERB
issue-342	21	7	the	the	DET
issue-342	21	8	cooperation	cooperation	NOUN
issue-342	21	9	of	of	ADP
issue-342	21	10	ukrainian	ukrainian	ADJ
issue-342	21	11	professional	professional	ADJ
issue-342	21	12	organizations	organization	NOUN
issue-342	21	13	with	with	ADP
issue-342	21	14	foreign	foreign	ADJ
issue-342	21	15	professional	professional	ADJ
issue-342	21	16	organizations	organization	NOUN
issue-342	21	17	in	in	ADP
issue-342	21	18	order	order	NOUN
issue-342	21	19	to	to	PART
issue-342	21	20	provide	provide	VERB
issue-342	21	21	specialists	specialist	NOUN
issue-342	21	22	with	with	ADP
issue-342	21	23	the	the	DET
issue-342	21	24	possibility	possibility	NOUN
issue-342	21	25	to	to	PART
issue-342	21	26	obtain	obtain	VERB
issue-342	21	27	international	international	ADJ
issue-342	21	28	certificates	certificate	NOUN
issue-342	21	29	,	,	PUNCT
issue-342	21	30	as	as	ADV
issue-342	21	31	well	well	ADV
issue-342	21	32	as	as	ADP
issue-342	21	33	to	to	PART
issue-342	21	34	involve	involve	VERB
issue-342	21	35	audit	audit	NOUN
issue-342	21	36	,	,	PUNCT
issue-342	21	37	legal	legal	ADJ
issue-342	21	38	,	,	PUNCT
issue-342	21	39	and	and	CCONJ
issue-342	21	40	consulting	consult	VERB
issue-342	21	41	companies	company	NOUN
issue-342	21	42	in	in	ADP
issue-342	21	43	the	the	DET
issue-342	21	44	process	process	NOUN
issue-342	21	45	of	of	ADP
issue-342	21	46	professional	professional	ADJ
issue-342	21	47	training	training	NOUN
issue-342	21	48	in	in	ADP
issue-342	21	49	forensic	forensic	ADJ
issue-342	21	50	accounting	accounting	NOUN
issue-342	21	51	.	.	PUNCT
issue-342	22	1	study	study	NOUN
issue-342	22	2	conclusion	conclusion	NOUN
issue-342	22	3	.	.	PUNCT
issue-342	23	1	thus	thus	ADV
issue-342	23	2	,	,	PUNCT
issue-342	23	3	forensic	forensic	ADJ
issue-342	23	4	accounting	accounting	NOUN
issue-342	23	5	includes	include	VERB
issue-342	23	6	a	a	DET
issue-342	23	7	set	set	NOUN
issue-342	23	8	of	of	ADP
issue-342	23	9	measures	measure	NOUN
issue-342	23	10	for	for	ADP
issue-342	23	11	the	the	DET
issue-342	23	12	settlement	settlement	NOUN
issue-342	23	13	of	of	ADP
issue-342	23	14	financial	financial	ADJ
issue-342	23	15	,	,	PUNCT
issue-342	23	16	economic	economic	ADJ
issue-342	23	17	,	,	PUNCT
issue-342	23	18	legal	legal	ADJ
issue-342	23	19	,	,	PUNCT
issue-342	23	20	commercial	commercial	ADJ
issue-342	23	21	,	,	PUNCT
issue-342	23	22	and	and	CCONJ
issue-342	23	23	other	other	ADJ
issue-342	23	24	issues	issue	NOUN
issue-342	23	25	that	that	PRON
issue-342	23	26	involve	involve	VERB
issue-342	23	27	significant	significant	ADJ
issue-342	23	28	economic	economic	ADJ
issue-342	23	29	risks	risk	NOUN
issue-342	23	30	.	.	PUNCT
issue-342	24	1	the	the	DET
issue-342	24	2	use	use	NOUN
issue-342	24	3	of	of	ADP
issue-342	24	4	forensic	forensic	ADJ
issue-342	24	5	accounting	accounting	NOUN
issue-342	24	6	by	by	ADP
issue-342	24	7	domestic	domestic	ADJ
issue-342	24	8	companies	company	NOUN
issue-342	24	9	will	will	AUX
issue-342	24	10	increase	increase	VERB
issue-342	24	11	the	the	DET
issue-342	24	12	effectiveness	effectiveness	NOUN
issue-342	24	13	of	of	ADP
issue-342	24	14	managing	manage	VERB
issue-342	24	15	their	their	PRON
issue-342	24	16	business	business	NOUN
issue-342	24	17	risks	risk	NOUN
issue-342	24	18	by	by	ADP
issue-342	24	19	adopting	adopt	VERB
issue-342	24	20	optimal	optimal	ADJ
issue-342	24	21	management	management	NOUN
issue-342	24	22	decisions	decision	NOUN
issue-342	24	23	and	and	CCONJ
issue-342	24	24	ensuring	ensure	VERB
issue-342	24	25	the	the	DET
issue-342	24	26	profitability	profitability	NOUN
issue-342	24	27	of	of	ADP
issue-342	24	28	the	the	DET
issue-342	24	29	business	business	NOUN
issue-342	24	30	.	.	PUNCT
issue-342	25	1	key	key	ADJ
issue-342	25	2	words	word	NOUN
issue-342	25	3	:	:	PUNCT
issue-342	25	4	forensic	forensic	ADJ
issue-342	25	5	accounting	accounting	NOUN
issue-342	25	6	,	,	PUNCT
issue-342	25	7	audit	audit	NOUN
issue-342	25	8	,	,	PUNCT
issue-342	25	9	economic	economic	ADJ
issue-342	25	10	investigation	investigation	NOUN
issue-342	25	11	,	,	PUNCT
issue-342	25	12	fraud	fraud	NOUN
issue-342	25	13	,	,	PUNCT
issue-342	25	14	risk	risk	NOUN
issue-342	25	15	.	.	PUNCT
issue-342	26	1	jel	jel	PROPN
issue-342	26	2	classification	classification	NOUN
issue-342	26	3	:	:	PUNCT
issue-342	26	4	l84	l84	PROPN
issue-342	26	5	,	,	PUNCT
issue-342	26	6	m20	m20	PROPN
issue-342	26	7	,	,	PUNCT
issue-342	26	8	m40	m40	PROPN
issue-342	26	9	,	,	PUNCT
issue-342	26	10	m49	m49	PROPN
issue-342	26	11	baltic	baltic	ADJ
issue-342	26	12	journal	journal	PROPN
issue-342	26	13	of	of	ADP
issue-342	26	14	economic	economic	ADJ
issue-342	26	15	studies	study	NOUN
issue-342	26	16	132	132	NUM
issue-342	26	17	vol	vol	NOUN
issue-342	26	18	.	.	PROPN
issue-342	27	1	4	4	NUM
issue-342	27	2	,	,	PUNCT
issue-342	27	3	no	no	INTJ
issue-342	27	4	.	.	NOUN
issue-342	27	5	1	1	NUM
issue-342	27	6	,	,	PUNCT
issue-342	27	7	2018	2018	NUM
issue-342	27	8	1	1	NUM
issue-342	27	9	.	.	PUNCT
issue-342	27	10	introduction	introduction	NOUN
issue-342	27	11	when	when	SCONJ
issue-342	27	12	carrying	carry	VERB
issue-342	27	13	out	out	ADP
issue-342	27	14	financial	financial	ADJ
issue-342	27	15	and	and	CCONJ
issue-342	27	16	economic	economic	ADJ
issue-342	27	17	activities	activity	NOUN
issue-342	27	18	,	,	PUNCT
issue-342	27	19	business	business	NOUN
issue-342	27	20	entities	entity	NOUN
issue-342	27	21	are	be	AUX
issue-342	27	22	often	often	ADV
issue-342	27	23	faced	face	VERB
issue-342	27	24	with	with	ADP
issue-342	27	25	various	various	ADJ
issue-342	27	26	manifestations	manifestation	NOUN
issue-342	27	27	of	of	ADP
issue-342	27	28	fraud	fraud	NOUN
issue-342	27	29	,	,	PUNCT
issue-342	27	30	which	which	PRON
issue-342	27	31	further	far	ADV
issue-342	27	32	adversely	adversely	ADV
issue-342	27	33	affect	affect	VERB
issue-342	27	34	the	the	DET
issue-342	27	35	results	result	NOUN
issue-342	27	36	of	of	ADP
issue-342	27	37	their	their	PRON
issue-342	27	38	activities	activity	NOUN
issue-342	27	39	.	.	PUNCT
issue-342	28	1	identifying	identify	VERB
issue-342	28	2	internal	internal	ADJ
issue-342	28	3	economic	economic	ADJ
issue-342	28	4	crimes	crime	NOUN
issue-342	28	5	during	during	ADP
issue-342	28	6	the	the	DET
issue-342	28	7	normal	normal	ADJ
issue-342	28	8	operation	operation	NOUN
issue-342	28	9	of	of	ADP
issue-342	28	10	a	a	DET
issue-342	28	11	large	large	ADJ
issue-342	28	12	company	company	NOUN
issue-342	28	13	is	be	AUX
issue-342	28	14	not	not	PART
issue-342	28	15	easy	easy	ADJ
issue-342	28	16	since	since	SCONJ
issue-342	28	17	fraud	fraud	NOUN
issue-342	28	18	is	be	AUX
issue-342	28	19	often	often	ADV
issue-342	28	20	a	a	DET
issue-342	28	21	pre	pre	ADJ
issue-342	28	22	-	-	ADJ
issue-342	28	23	conceived	conceive	VERB
issue-342	28	24	process	process	NOUN
issue-342	28	25	.	.	PUNCT
issue-342	29	1	the	the	DET
issue-342	29	2	most	most	ADV
issue-342	29	3	popular	popular	ADJ
issue-342	29	4	types	type	NOUN
issue-342	29	5	of	of	ADP
issue-342	29	6	fraudulent	fraudulent	ADJ
issue-342	29	7	operations	operation	NOUN
issue-342	29	8	remain	remain	VERB
issue-342	29	9	:	:	PUNCT
issue-342	29	10	misappropriation	misappropriation	NOUN
issue-342	29	11	of	of	ADP
issue-342	29	12	the	the	DET
issue-342	29	13	assets	asset	NOUN
issue-342	29	14	,	,	PUNCT
issue-342	29	15	financial	financial	ADJ
issue-342	29	16	distortion	distortion	NOUN
issue-342	29	17	,	,	PUNCT
issue-342	29	18	bribery	bribery	NOUN
issue-342	29	19	.	.	PUNCT
issue-342	30	1	at	at	ADP
issue-342	30	2	the	the	DET
issue-342	30	3	same	same	ADJ
issue-342	30	4	time	time	NOUN
issue-342	30	5	,	,	PUNCT
issue-342	30	6	the	the	DET
issue-342	30	7	most	most	ADV
issue-342	30	8	popular	popular	ADJ
issue-342	30	9	method	method	NOUN
issue-342	30	10	of	of	ADP
issue-342	30	11	concealing	conceal	VERB
issue-342	30	12	fraud	fraud	NOUN
issue-342	30	13	abroad	abroad	ADV
issue-342	30	14	is	be	AUX
issue-342	30	15	the	the	DET
issue-342	30	16	falsification	falsification	NOUN
issue-342	30	17	of	of	ADP
issue-342	30	18	various	various	ADJ
issue-342	30	19	documents	document	NOUN
issue-342	30	20	.	.	PUNCT
issue-342	31	1	in	in	ADP
issue-342	31	2	large	large	ADJ
issue-342	31	3	companies	company	NOUN
issue-342	31	4	,	,	PUNCT
issue-342	31	5	corruption	corruption	NOUN
issue-342	31	6	is	be	AUX
issue-342	31	7	the	the	DET
issue-342	31	8	most	most	ADV
issue-342	31	9	widespread	widespread	ADJ
issue-342	31	10	method	method	NOUN
issue-342	31	11	of	of	ADP
issue-342	31	12	fraud	fraud	NOUN
issue-342	31	13	,	,	PUNCT
issue-342	31	14	and	and	CCONJ
issue-342	31	15	in	in	ADP
issue-342	31	16	small	small	ADJ
issue-342	31	17	ones	one	NOUN
issue-342	31	18	,	,	PUNCT
issue-342	31	19	there	there	PRON
issue-342	31	20	are	be	VERB
issue-342	31	21	theft	theft	NOUN
issue-342	31	22	of	of	ADP
issue-342	31	23	cash	cash	NOUN
issue-342	31	24	,	,	PUNCT
issue-342	31	25	falsification	falsification	NOUN
issue-342	31	26	of	of	ADP
issue-342	31	27	checks	check	NOUN
issue-342	31	28	,	,	PUNCT
issue-342	31	29	etc	etc	X
issue-342	31	30	.	.	X
issue-342	32	1	therefore	therefore	ADV
issue-342	32	2	,	,	PUNCT
issue-342	32	3	the	the	DET
issue-342	32	4	detection	detection	NOUN
issue-342	32	5	and	and	CCONJ
issue-342	32	6	termination	termination	NOUN
issue-342	32	7	of	of	ADP
issue-342	32	8	unlawful	unlawful	ADJ
issue-342	32	9	economic	economic	ADJ
issue-342	32	10	actions	action	NOUN
issue-342	32	11	in	in	ADP
issue-342	32	12	the	the	DET
issue-342	32	13	company	company	NOUN
issue-342	32	14	become	become	VERB
issue-342	32	15	a	a	DET
issue-342	32	16	topical	topical	ADJ
issue-342	32	17	task	task	NOUN
issue-342	32	18	,	,	PUNCT
issue-342	32	19	which	which	PRON
issue-342	32	20	can	can	AUX
issue-342	32	21	be	be	AUX
issue-342	32	22	handled	handle	VERB
issue-342	32	23	by	by	ADP
issue-342	32	24	experienced	experienced	ADJ
issue-342	32	25	professionals	professional	NOUN
issue-342	32	26	who	who	PRON
issue-342	32	27	have	have	VERB
issue-342	32	28	skills	skill	NOUN
issue-342	32	29	in	in	ADP
issue-342	32	30	conducting	conduct	VERB
issue-342	32	31	a	a	DET
issue-342	32	32	forensic	forensic	ADJ
issue-342	32	33	accounting	accounting	NOUN
issue-342	32	34	.	.	PUNCT
issue-342	33	1	forensic	forensic	ADJ
issue-342	33	2	accounting	accounting	NOUN
issue-342	33	3	service	service	NOUN
issue-342	33	4	is	be	AUX
issue-342	33	5	a	a	DET
issue-342	33	6	fairly	fairly	ADV
issue-342	33	7	new	new	ADJ
issue-342	33	8	phenomenon	phenomenon	NOUN
issue-342	33	9	,	,	PUNCT
issue-342	33	10	even	even	ADV
issue-342	33	11	in	in	ADP
issue-342	33	12	countries	country	NOUN
issue-342	33	13	with	with	ADP
issue-342	33	14	a	a	DET
issue-342	33	15	developed	develop	VERB
issue-342	33	16	market	market	NOUN
issue-342	33	17	economy	economy	NOUN
issue-342	33	18	.	.	PUNCT
issue-342	34	1	the	the	DET
issue-342	34	2	first	first	ADJ
issue-342	34	3	consulting	consulting	NOUN
issue-342	34	4	and	and	CCONJ
issue-342	34	5	audit	audit	NOUN
issue-342	34	6	firms	firm	NOUN
issue-342	34	7	that	that	PRON
issue-342	34	8	provide	provide	VERB
issue-342	34	9	such	such	DET
issue-342	34	10	a	a	DET
issue-342	34	11	service	service	NOUN
issue-342	34	12	are	be	AUX
issue-342	34	13	only	only	ADV
issue-342	34	14	appearing	appear	VERB
issue-342	34	15	in	in	ADP
issue-342	34	16	ukraine	ukraine	NOUN
issue-342	34	17	.	.	PUNCT
issue-342	35	1	therefore	therefore	ADV
issue-342	35	2	,	,	PUNCT
issue-342	35	3	a	a	DET
issue-342	35	4	number	number	NOUN
issue-342	35	5	of	of	ADP
issue-342	35	6	relevant	relevant	ADJ
issue-342	35	7	issues	issue	NOUN
issue-342	35	8	related	relate	VERB
issue-342	35	9	to	to	ADP
issue-342	35	10	the	the	DET
issue-342	35	11	development	development	NOUN
issue-342	35	12	and	and	CCONJ
issue-342	35	13	spread	spread	VERB
issue-342	35	14	of	of	ADP
issue-342	35	15	forensic	forensic	ADJ
issue-342	35	16	accounting	accounting	NOUN
issue-342	35	17	service	service	NOUN
issue-342	35	18	remain	remain	VERB
issue-342	35	19	open	open	ADJ
issue-342	35	20	and	and	CCONJ
issue-342	35	21	require	require	VERB
issue-342	35	22	more	more	ADJ
issue-342	35	23	in	in	ADP
issue-342	35	24	-	-	PUNCT
issue-342	35	25	depth	depth	NOUN
issue-342	35	26	research	research	NOUN
issue-342	35	27	and	and	CCONJ
issue-342	35	28	decision	decision	NOUN
issue-342	35	29	.	.	PUNCT
issue-342	36	1	the	the	DET
issue-342	36	2	objective	objective	NOUN
issue-342	36	3	of	of	ADP
issue-342	36	4	the	the	DET
issue-342	36	5	study	study	NOUN
issue-342	36	6	is	be	AUX
issue-342	36	7	to	to	PART
issue-342	36	8	consider	consider	VERB
issue-342	36	9	the	the	DET
issue-342	36	10	essence	essence	NOUN
issue-342	36	11	of	of	ADP
issue-342	36	12	the	the	DET
issue-342	36	13	concept	concept	NOUN
issue-342	36	14	of	of	ADP
issue-342	36	15	“	"	PUNCT
issue-342	36	16	forensic	forensic	ADJ
issue-342	36	17	accounting	accounting	NOUN
issue-342	36	18	”	"	PUNCT
issue-342	36	19	,	,	PUNCT
issue-342	36	20	to	to	PART
issue-342	36	21	introduce	introduce	VERB
issue-342	36	22	the	the	DET
issue-342	36	23	main	main	ADJ
issue-342	36	24	obstacles	obstacle	NOUN
issue-342	36	25	,	,	PUNCT
issue-342	36	26	and	and	CCONJ
issue-342	36	27	to	to	PART
issue-342	36	28	propose	propose	VERB
issue-342	36	29	a	a	DET
issue-342	36	30	list	list	NOUN
issue-342	36	31	of	of	ADP
issue-342	36	32	measures	measure	NOUN
issue-342	36	33	for	for	ADP
issue-342	36	34	its	its	PRON
issue-342	36	35	development	development	NOUN
issue-342	36	36	in	in	ADP
issue-342	36	37	ukraine	ukraine	PROPN
issue-342	36	38	.	.	PUNCT
issue-342	37	1	general	general	ADJ
issue-342	37	2	scientific	scientific	ADJ
issue-342	37	3	and	and	CCONJ
issue-342	37	4	special	special	ADJ
issue-342	37	5	methods	method	NOUN
issue-342	37	6	of	of	ADP
issue-342	37	7	cognition	cognition	NOUN
issue-342	37	8	are	be	AUX
issue-342	37	9	the	the	DET
issue-342	37	10	methodological	methodological	ADJ
issue-342	37	11	basis	basis	NOUN
issue-342	37	12	of	of	ADP
issue-342	37	13	the	the	DET
issue-342	37	14	study	study	NOUN
issue-342	37	15	.	.	PUNCT
issue-342	38	1	the	the	DET
issue-342	38	2	content	content	NOUN
issue-342	38	3	of	of	ADP
issue-342	38	4	the	the	DET
issue-342	38	5	concept	concept	NOUN
issue-342	38	6	“	"	PUNCT
issue-342	38	7	forensic	forensic	ADJ
issue-342	38	8	accounting	accounting	NOUN
issue-342	38	9	”	"	PUNCT
issue-342	38	10	is	be	AUX
issue-342	38	11	specified	specify	VERB
issue-342	38	12	using	use	VERB
issue-342	38	13	theoretical	theoretical	ADJ
issue-342	38	14	generalization	generalization	NOUN
issue-342	38	15	methods	method	NOUN
issue-342	38	16	;	;	PUNCT
issue-342	38	17	the	the	DET
issue-342	38	18	comparison	comparison	NOUN
issue-342	38	19	of	of	ADP
issue-342	38	20	audit	audit	NOUN
issue-342	38	21	and	and	CCONJ
issue-342	38	22	forensic	forensic	ADJ
issue-342	38	23	accounting	accounting	NOUN
issue-342	38	24	using	use	VERB
issue-342	38	25	comparison	comparison	NOUN
issue-342	38	26	method	method	NOUN
issue-342	38	27	is	be	AUX
issue-342	38	28	carried	carry	VERB
issue-342	38	29	out	out	ADP
issue-342	38	30	.	.	PUNCT
issue-342	39	1	using	use	VERB
issue-342	39	2	the	the	DET
issue-342	39	3	abstract	abstract	ADJ
issue-342	39	4	-	-	PUNCT
issue-342	39	5	logical	logical	ADJ
issue-342	39	6	method	method	NOUN
issue-342	39	7	and	and	CCONJ
issue-342	39	8	structural	structural	ADJ
issue-342	39	9	-	-	PUNCT
issue-342	39	10	logical	logical	ADJ
issue-342	39	11	analysis	analysis	NOUN
issue-342	39	12	,	,	PUNCT
issue-342	39	13	features	feature	NOUN
issue-342	39	14	,	,	PUNCT
issue-342	39	15	current	current	ADJ
issue-342	39	16	problems	problem	NOUN
issue-342	39	17	,	,	PUNCT
issue-342	39	18	and	and	CCONJ
issue-342	39	19	obstacles	obstacle	NOUN
issue-342	39	20	to	to	ADP
issue-342	39	21	the	the	DET
issue-342	39	22	development	development	NOUN
issue-342	39	23	of	of	ADP
issue-342	39	24	forensic	forensic	ADJ
issue-342	39	25	accounting	accounting	NOUN
issue-342	39	26	in	in	ADP
issue-342	39	27	ukraine	ukraine	PROPN
issue-342	39	28	are	be	AUX
issue-342	39	29	determined	determine	VERB
issue-342	39	30	.	.	PUNCT
issue-342	40	1	2	2	X
issue-342	40	2	.	.	X
issue-342	40	3	the	the	DET
issue-342	40	4	essence	essence	NOUN
issue-342	40	5	of	of	ADP
issue-342	40	6	the	the	DET
issue-342	40	7	concept	concept	NOUN
issue-342	40	8	of	of	ADP
issue-342	40	9	“	"	PUNCT
issue-342	40	10	forensic	forensic	ADJ
issue-342	40	11	accounting	accounting	NOUN
issue-342	40	12	”	"	PUNCT
issue-342	40	13	forensic	forensic	ADJ
issue-342	40	14	accounting	accounting	NOUN
issue-342	40	15	is	be	AUX
issue-342	40	16	interpreted	interpret	VERB
issue-342	40	17	as	as	ADP
issue-342	40	18	an	an	DET
issue-342	40	19	independent	independent	ADJ
issue-342	40	20	economic	economic	ADJ
issue-342	40	21	investigation	investigation	NOUN
issue-342	40	22	,	,	PUNCT
issue-342	40	23	which	which	PRON
issue-342	40	24	is	be	AUX
issue-342	40	25	usually	usually	ADV
issue-342	40	26	carried	carry	VERB
issue-342	40	27	out	out	ADP
issue-342	40	28	in	in	ADP
issue-342	40	29	the	the	DET
issue-342	40	30	interests	interest	NOUN
issue-342	40	31	of	of	ADP
issue-342	40	32	the	the	DET
issue-342	40	33	owners	owner	NOUN
issue-342	40	34	(	(	PUNCT
issue-342	40	35	shareholders	shareholder	NOUN
issue-342	40	36	)	)	PUNCT
issue-342	40	37	of	of	ADP
issue-342	40	38	companies	company	NOUN
issue-342	40	39	.	.	PUNCT
issue-342	41	1	in	in	ADP
issue-342	41	2	general	general	ADJ
issue-342	41	3	,	,	PUNCT
issue-342	41	4	the	the	DET
issue-342	41	5	term	term	NOUN
issue-342	41	6	“	"	PUNCT
issue-342	41	7	forensic	forensic	NOUN
issue-342	41	8	”	"	PUNCT
issue-342	41	9	is	be	AUX
issue-342	41	10	used	use	VERB
issue-342	41	11	to	to	PART
issue-342	41	12	characterize	characterize	VERB
issue-342	41	13	independent	independent	ADJ
issue-342	41	14	initiative	initiative	NOUN
issue-342	41	15	activities	activity	NOUN
issue-342	41	16	related	relate	VERB
issue-342	41	17	to	to	ADP
issue-342	41	18	investigation	investigation	NOUN
issue-342	41	19	,	,	PUNCT
issue-342	41	20	examination	examination	NOUN
issue-342	41	21	,	,	PUNCT
issue-342	41	22	analysis	analysis	NOUN
issue-342	41	23	,	,	PUNCT
issue-342	41	24	evaluation	evaluation	NOUN
issue-342	41	25	,	,	PUNCT
issue-342	41	26	settlement	settlement	NOUN
issue-342	41	27	of	of	ADP
issue-342	41	28	situations	situation	NOUN
issue-342	41	29	,	,	PUNCT
issue-342	41	30	and	and	CCONJ
issue-342	41	31	the	the	DET
issue-342	41	32	development	development	NOUN
issue-342	41	33	of	of	ADP
issue-342	41	34	procedures	procedure	NOUN
issue-342	41	35	aimed	aim	VERB
issue-342	41	36	at	at	ADP
issue-342	41	37	counteracting	counteract	VERB
issue-342	41	38	fraud	fraud	NOUN
issue-342	41	39	,	,	PUNCT
issue-342	41	40	corruption	corruption	NOUN
issue-342	41	41	,	,	PUNCT
issue-342	41	42	commercial	commercial	ADJ
issue-342	41	43	bribery	bribery	NOUN
issue-342	41	44	,	,	PUNCT
issue-342	41	45	evaluating	evaluate	VERB
issue-342	41	46	contractual	contractual	ADJ
issue-342	41	47	activities	activity	NOUN
issue-342	41	48	,	,	PUNCT
issue-342	41	49	resolving	resolve	VERB
issue-342	41	50	disagreements	disagreement	NOUN
issue-342	41	51	between	between	ADP
issue-342	41	52	parties	party	NOUN
issue-342	41	53	regarding	regard	VERB
issue-342	41	54	financial	financial	ADJ
issue-342	41	55	and	and	CCONJ
issue-342	41	56	business	business	NOUN
issue-342	41	57	issues	issue	NOUN
issue-342	41	58	(	(	PUNCT
issue-342	41	59	suits	suit	NOUN
issue-342	41	60	,	,	PUNCT
issue-342	41	61	khoryn	khoryn	PROPN
issue-342	41	62	,	,	PUNCT
issue-342	41	63	kozeltseva	kozeltseva	VERB
issue-342	41	64	,	,	PUNCT
issue-342	41	65	2015	2015	NUM
issue-342	41	66	)	)	PUNCT
issue-342	41	67	.	.	PUNCT
issue-342	42	1	forensic	forensic	NOUN
issue-342	42	2	is	be	AUX
issue-342	42	3	at	at	ADP
issue-342	42	4	the	the	DET
issue-342	42	5	same	same	ADJ
issue-342	42	6	time	time	NOUN
issue-342	42	7	the	the	DET
issue-342	42	8	science	science	NOUN
issue-342	42	9	and	and	CCONJ
issue-342	42	10	art	art	NOUN
issue-342	42	11	of	of	ADP
issue-342	42	12	investigating	investigate	VERB
issue-342	42	13	and	and	CCONJ
issue-342	42	14	preventing	prevent	VERB
issue-342	42	15	the	the	DET
issue-342	42	16	facts	fact	NOUN
issue-342	42	17	of	of	ADP
issue-342	42	18	fraudulent	fraudulent	ADJ
issue-342	42	19	actions	action	NOUN
issue-342	42	20	by	by	ADP
issue-342	42	21	offenders	offender	NOUN
issue-342	42	22	,	,	PUNCT
issue-342	42	23	which	which	PRON
issue-342	42	24	are	be	AUX
issue-342	42	25	often	often	ADV
issue-342	42	26	the	the	DET
issue-342	42	27	managers	manager	NOUN
issue-342	42	28	of	of	ADP
issue-342	42	29	large	large	ADJ
issue-342	42	30	companies	company	NOUN
issue-342	42	31	.	.	PUNCT
issue-342	43	1	it	it	PRON
issue-342	43	2	helps	help	VERB
issue-342	43	3	to	to	PART
issue-342	43	4	identify	identify	VERB
issue-342	43	5	potential	potential	ADJ
issue-342	43	6	financial	financial	ADJ
issue-342	43	7	and	and	CCONJ
issue-342	43	8	nonfinancial	nonfinancial	ADJ
issue-342	43	9	issues	issue	NOUN
issue-342	43	10	and	and	CCONJ
issue-342	43	11	focuses	focus	VERB
issue-342	43	12	on	on	ADP
issue-342	43	13	both	both	CCONJ
issue-342	43	14	internal	internal	ADJ
issue-342	43	15	and	and	CCONJ
issue-342	43	16	forensic	forensic	ADJ
issue-342	43	17	accounting	accounting	NOUN
issue-342	43	18	and	and	CCONJ
issue-342	43	19	auditing	auditing	NOUN
issue-342	43	20	framework	framework	NOUN
issue-342	43	21	accounting	accounting	NOUN
issue-342	43	22	auditing	auditing	NOUN
issue-342	43	23	and	and	CCONJ
issue-342	43	24	assurance	assurance	NOUN
issue-342	43	25	investigation	investigation	NOUN
issue-342	43	26	science	science	NOUN
issue-342	43	27	•	•	ADP
issue-342	43	28	looking	look	VERB
issue-342	43	29	beyond	beyond	ADP
issue-342	43	30	numbers	number	NOUN
issue-342	43	31	while	while	SCONJ
issue-342	43	32	examining	examine	VERB
issue-342	43	33	financial	financial	ADJ
issue-342	43	34	reporting	reporting	NOUN
issue-342	43	35	and	and	CCONJ
issue-342	43	36	business	business	NOUN
issue-342	43	37	information	information	NOUN
issue-342	43	38	systems	system	NOUN
issue-342	43	39	.	.	PUNCT
issue-342	44	1	•	•	NUM
issue-342	44	2	compliance	compliance	NOUN
issue-342	44	3	of	of	ADP
issue-342	44	4	gaaps	gaap	NOUN
issue-342	44	5	and	and	CCONJ
issue-342	44	6	ifrs/	ifrs/	NUM
issue-342	44	7	regional	regional	ADJ
issue-342	44	8	standards	standard	NOUN
issue-342	44	9	.	.	PUNCT
issue-342	45	1	•	•	NUM
issue-342	45	2	reframing	reframe	VERB
issue-342	45	3	of	of	ADP
issue-342	45	4	accounts	account	NOUN
issue-342	45	5	based	base	VERB
issue-342	45	6	on	on	ADP
issue-342	45	7	legality	legality	NOUN
issue-342	45	8	and	and	CCONJ
issue-342	45	9	gaaps	gaap	NOUN
issue-342	45	10	.	.	PUNCT
issue-342	46	1	•	•	NUM
issue-342	46	2	risk	risk	NOUN
issue-342	46	3	assessment	assessment	NOUN
issue-342	46	4	and	and	CCONJ
issue-342	46	5	analytical	analytical	ADJ
issue-342	46	6	procedures	procedure	NOUN
issue-342	46	7	.	.	PUNCT
issue-342	47	1	•	•	NUM
issue-342	47	2	designing	design	VERB
issue-342	47	3	and	and	CCONJ
issue-342	47	4	performing	perform	VERB
issue-342	47	5	extended	extended	ADJ
issue-342	47	6	audit	audit	NOUN
issue-342	47	7	procedures	procedure	NOUN
issue-342	47	8	•	•	PRON
issue-342	47	9	compliance	compliance	NOUN
issue-342	47	10	of	of	ADP
issue-342	47	11	standards	standard	NOUN
issue-342	47	12	of	of	ADP
issue-342	47	13	auditing	auditing	NOUN
issue-342	47	14	,	,	PUNCT
issue-342	47	15	where	where	SCONJ
issue-342	47	16	applicable	applicable	ADJ
issue-342	47	17	.	.	PUNCT
issue-342	48	1	•	•	NUM
issue-342	48	2	introspective	introspective	ADJ
issue-342	48	3	and	and	CCONJ
issue-342	48	4	sceptical	sceptical	ADJ
issue-342	48	5	mindset	mindset	NOUN
issue-342	48	6	for	for	ADP
issue-342	48	7	reviewing	review	VERB
issue-342	48	8	transactions	transaction	NOUN
issue-342	48	9	and	and	CCONJ
issue-342	48	10	deals	deal	NOUN
issue-342	48	11	.	.	PUNCT
issue-342	49	1	•	•	NUM
issue-342	49	2	fixation	fixation	NOUN
issue-342	49	3	of	of	ADP
issue-342	49	4	the	the	DET
issue-342	49	5	direction	direction	NOUN
issue-342	49	6	of	of	ADP
issue-342	49	7	investigation	investigation	NOUN
issue-342	49	8	on	on	ADP
issue-342	49	9	a	a	DET
issue-342	49	10	realistic	realistic	ADJ
issue-342	49	11	basis	basis	NOUN
issue-342	49	12	.	.	PUNCT
issue-342	50	1	•	•	NUM
issue-342	50	2	gathering	gather	VERB
issue-342	50	3	evidence	evidence	NOUN
issue-342	50	4	and	and	CCONJ
issue-342	50	5	clues	clue	NOUN
issue-342	50	6	through	through	ADP
issue-342	50	7	scientific	scientific	ADJ
issue-342	50	8	and	and	CCONJ
issue-342	50	9	latest	late	ADJ
issue-342	50	10	investigation	investigation	NOUN
issue-342	50	11	techniques	technique	NOUN
issue-342	50	12	.	.	PUNCT
issue-342	51	1	•	•	NUM
issue-342	51	2	analysis	analysis	NOUN
issue-342	51	3	of	of	ADP
issue-342	51	4	the	the	DET
issue-342	51	5	psychological	psychological	ADJ
issue-342	51	6	behaviour	behaviour	NOUN
issue-342	51	7	of	of	ADP
issue-342	51	8	human	human	NOUN
issue-342	51	9	.	.	PUNCT
issue-342	52	1	•	•	NUM
issue-342	52	2	evidence	evidence	NOUN
issue-342	52	3	documentation	documentation	NOUN
issue-342	52	4	for	for	ADP
issue-342	52	5	legal	legal	ADJ
issue-342	52	6	proceedings	proceeding	NOUN
issue-342	52	7	.	.	PUNCT
issue-342	53	1	•	•	NUM
issue-342	53	2	litigation	litigation	NOUN
issue-342	53	3	consultancy	consultancy	NOUN
issue-342	53	4	–	–	PUNCT
issue-342	53	5	jointly	jointly	ADV
issue-342	53	6	working	work	VERB
issue-342	53	7	with	with	ADP
issue-342	53	8	lawyers	lawyer	NOUN
issue-342	53	9	and	and	CCONJ
issue-342	53	10	clients	client	NOUN
issue-342	53	11	engaged	engage	VERB
issue-342	53	12	in	in	ADP
issue-342	53	13	litigation	litigation	NOUN
issue-342	53	14	to	to	PART
issue-342	53	15	provide	provide	VERB
issue-342	53	16	expert	expert	ADJ
issue-342	53	17	advice	advice	NOUN
issue-342	53	18	regarding	regard	VERB
issue-342	53	19	evidence	evidence	NOUN
issue-342	53	20	and	and	CCONJ
issue-342	53	21	strategic	strategic	ADJ
issue-342	53	22	proceedings	proceeding	NOUN
issue-342	53	23	.	.	PUNCT
issue-342	54	1	•	•	NUM
issue-342	54	2	computer	computer	NOUN
issue-342	54	3	forensic	forensic	NOUN
issue-342	54	4	–	–	PUNCT
issue-342	54	5	providing	provide	VERB
issue-342	54	6	assistance	assistance	NOUN
issue-342	54	7	in	in	ADP
issue-342	54	8	electronic	electronic	ADJ
issue-342	54	9	data	datum	NOUN
issue-342	54	10	recovery	recovery	NOUN
issue-342	54	11	and	and	CCONJ
issue-342	54	12	retrieval	retrieval	NOUN
issue-342	54	13	.	.	PUNCT
issue-342	55	1	•	•	NUM
issue-342	55	2	expert	expert	ADJ
issue-342	55	3	witness	witness	NOUN
issue-342	55	4	–	–	PUNCT
issue-342	55	5	providing	provide	VERB
issue-342	55	6	evidence	evidence	NOUN
issue-342	55	7	and	and	CCONJ
issue-342	55	8	preparation	preparation	NOUN
issue-342	55	9	of	of	ADP
issue-342	55	10	formal	formal	ADJ
issue-342	55	11	reports	report	NOUN
issue-342	55	12	for	for	ADP
issue-342	55	13	filing	filing	NOUN
issue-342	55	14	in	in	ADP
issue-342	55	15	the	the	DET
issue-342	55	16	court	court	NOUN
issue-342	55	17	of	of	ADP
issue-342	55	18	law	law	NOUN
issue-342	55	19	.	.	PUNCT
issue-342	56	1	fig	fig	NOUN
issue-342	56	2	.	.	PUNCT
issue-342	57	1	1	1	X
issue-342	57	2	.	.	X
issue-342	57	3	forensic	forensic	ADJ
issue-342	57	4	accounting	accounting	NOUN
issue-342	57	5	and	and	CCONJ
issue-342	57	6	auditing	auditing	NOUN
issue-342	57	7	services	service	NOUN
issue-342	57	8	:	:	PUNCT
issue-342	57	9	anatomical	anatomical	ADJ
issue-342	57	10	sketch	sketch	PROPN
issue-342	57	11	source	source	NOUN
issue-342	57	12	:	:	PUNCT
issue-342	57	13	(	(	PUNCT
issue-342	57	14	crumbley	crumbley	NOUN
issue-342	57	15	,	,	PUNCT
issue-342	57	16	2006	2006	NUM
issue-342	57	17	)	)	PUNCT
issue-342	57	18	baltic	baltic	ADJ
issue-342	57	19	journal	journal	NOUN
issue-342	57	20	of	of	ADP
issue-342	57	21	economic	economic	ADJ
issue-342	57	22	studies	study	NOUN
issue-342	57	23	133	133	NUM
issue-342	57	24	vol	vol	NOUN
issue-342	57	25	.	.	PROPN
issue-342	58	1	4	4	NUM
issue-342	58	2	,	,	PUNCT
issue-342	58	3	no	no	INTJ
issue-342	58	4	.	.	NOUN
issue-342	58	5	1	1	NUM
issue-342	58	6	,	,	PUNCT
issue-342	58	7	2018	2018	NUM
issue-342	58	8	external	external	ADJ
issue-342	58	9	analysis	analysis	NOUN
issue-342	58	10	of	of	ADP
issue-342	58	11	corporate	corporate	ADJ
issue-342	58	12	intelligence	intelligence	NOUN
issue-342	58	13	–	–	PUNCT
issue-342	58	14	the	the	DET
issue-342	58	15	analysis	analysis	NOUN
issue-342	58	16	of	of	ADP
issue-342	58	17	related	related	ADJ
issue-342	58	18	individuals	individual	NOUN
issue-342	58	19	and	and	CCONJ
issue-342	58	20	the	the	DET
issue-342	58	21	personal	personal	ADJ
issue-342	58	22	dynamics	dynamic	NOUN
issue-342	58	23	of	of	ADP
issue-342	58	24	the	the	DET
issue-342	58	25	financial	financial	ADJ
issue-342	58	26	position	position	NOUN
issue-342	58	27	of	of	ADP
issue-342	58	28	the	the	DET
issue-342	58	29	top	top	ADJ
issue-342	58	30	manager	manager	NOUN
issue-342	58	31	(	(	PUNCT
issue-342	58	32	kovbуl	kovbуl	PROPN
issue-342	58	33	,	,	PUNCT
issue-342	58	34	2017	2017	NUM
issue-342	58	35	)	)	PUNCT
issue-342	58	36	.	.	PUNCT
issue-342	59	1	when	when	SCONJ
issue-342	59	2	analysing	analyse	VERB
issue-342	59	3	the	the	DET
issue-342	59	4	internal	internal	ADJ
issue-342	59	5	corporate	corporate	ADJ
issue-342	59	6	intelligence	intelligence	NOUN
issue-342	59	7	:	:	PUNCT
issue-342	59	8	identification	identification	NOUN
issue-342	59	9	of	of	ADP
issue-342	59	10	the	the	DET
issue-342	59	11	risks	risk	NOUN
issue-342	59	12	of	of	ADP
issue-342	59	13	fraudulent	fraudulent	ADJ
issue-342	59	14	operations	operation	NOUN
issue-342	59	15	(	(	PUNCT
issue-342	59	16	according	accord	VERB
issue-342	59	17	to	to	ADP
issue-342	59	18	fraud	fraud	NOUN
issue-342	59	19	tree	tree	NOUN
issue-342	59	20	–	–	PUNCT
issue-342	59	21	this	this	PRON
issue-342	59	22	is	be	AUX
issue-342	59	23	the	the	DET
issue-342	59	24	appropriation	appropriation	NOUN
issue-342	59	25	of	of	ADP
issue-342	59	26	assets	asset	NOUN
issue-342	59	27	,	,	PUNCT
issue-342	59	28	intentional	intentional	ADJ
issue-342	59	29	distortion	distortion	NOUN
issue-342	59	30	of	of	ADP
issue-342	59	31	financial	financial	ADJ
issue-342	59	32	reporting	reporting	NOUN
issue-342	59	33	,	,	PUNCT
issue-342	59	34	bribery	bribery	NOUN
issue-342	59	35	,	,	PUNCT
issue-342	59	36	kickbacks	kickback	NOUN
issue-342	59	37	)	)	PUNCT
issue-342	59	38	;	;	PUNCT
issue-342	59	39	analysis	analysis	NOUN
issue-342	59	40	of	of	ADP
issue-342	59	41	the	the	DET
issue-342	59	42	internal	internal	ADJ
issue-342	59	43	control	control	NOUN
issue-342	59	44	system	system	NOUN
issue-342	59	45	(	(	PUNCT
issue-342	59	46	financial	financial	ADJ
issue-342	59	47	,	,	PUNCT
issue-342	59	48	informational	informational	ADJ
issue-342	59	49	,	,	PUNCT
issue-342	59	50	legal	legal	ADJ
issue-342	59	51	,	,	PUNCT
issue-342	59	52	physical	physical	ADJ
issue-342	59	53	security	security	NOUN
issue-342	59	54	)	)	PUNCT
issue-342	59	55	;	;	PUNCT
issue-342	59	56	identification	identification	NOUN
issue-342	59	57	of	of	ADP
issue-342	59	58	inefficient	inefficient	ADJ
issue-342	59	59	managers	manager	NOUN
issue-342	59	60	in	in	ADP
issue-342	59	61	the	the	DET
issue-342	59	62	company	company	NOUN
issue-342	59	63	;	;	PUNCT
issue-342	59	64	transparency	transparency	NOUN
issue-342	59	65	of	of	ADP
issue-342	59	66	tender	tender	NOUN
issue-342	59	67	procurement	procurement	NOUN
issue-342	59	68	;	;	PUNCT
issue-342	59	69	efficiency	efficiency	NOUN
issue-342	59	70	of	of	ADP
issue-342	59	71	spending	spend	VERB
issue-342	59	72	company	company	NOUN
issue-342	59	73	’s	’s	PART
issue-342	59	74	expenses	expense	NOUN
issue-342	59	75	;	;	PUNCT
issue-342	59	76	transparency	transparency	NOUN
issue-342	59	77	of	of	ADP
issue-342	59	78	sales	sale	NOUN
issue-342	59	79	.	.	PUNCT
issue-342	60	1	when	when	SCONJ
issue-342	60	2	analysing	analyse	VERB
issue-342	60	3	the	the	DET
issue-342	60	4	external	external	ADJ
issue-342	60	5	corporate	corporate	ADJ
issue-342	60	6	intelligence	intelligence	NOUN
issue-342	60	7	:	:	PUNCT
issue-342	60	8	provision	provision	NOUN
issue-342	60	9	of	of	ADP
issue-342	60	10	preventive	preventive	ADJ
issue-342	60	11	measures	measure	NOUN
issue-342	60	12	for	for	ADP
issue-342	60	13	raider	raider	NOUN
issue-342	60	14	attacks	attack	NOUN
issue-342	60	15	on	on	ADP
issue-342	60	16	the	the	DET
issue-342	60	17	enterprise	enterprise	NOUN
issue-342	60	18	;	;	PUNCT
issue-342	60	19	elimination	elimination	NOUN
issue-342	60	20	of	of	ADP
issue-342	60	21	conflicts	conflict	NOUN
issue-342	60	22	of	of	ADP
issue-342	60	23	interest	interest	NOUN
issue-342	60	24	and	and	CCONJ
issue-342	60	25	ensuring	ensure	VERB
issue-342	60	26	transparency	transparency	NOUN
issue-342	60	27	in	in	ADP
issue-342	60	28	the	the	DET
issue-342	60	29	implementation	implementation	NOUN
issue-342	60	30	of	of	ADP
issue-342	60	31	procurement	procurement	NOUN
issue-342	60	32	;	;	PUNCT
issue-342	60	33	provision	provision	NOUN
issue-342	60	34	of	of	ADP
issue-342	60	35	company	company	NOUN
issue-342	60	36	information	information	NOUN
issue-342	60	37	security	security	NOUN
issue-342	60	38	with	with	ADP
issue-342	60	39	the	the	DET
issue-342	60	40	osint	osint	NOUN
issue-342	60	41	,	,	PUNCT
issue-342	60	42	humint	humint	NOUN
issue-342	60	43	,	,	PUNCT
issue-342	60	44	and	and	CCONJ
issue-342	60	45	others	other	NOUN
issue-342	60	46	procedures	procedure	NOUN
issue-342	60	47	(	(	PUNCT
issue-342	60	48	kovbel	kovbel	NOUN
issue-342	60	49	,	,	PUNCT
issue-342	60	50	2017	2017	NUM
issue-342	60	51	)	)	PUNCT
issue-342	60	52	.	.	PUNCT
issue-342	61	1	along	along	ADP
issue-342	61	2	with	with	ADP
issue-342	61	3	the	the	DET
issue-342	61	4	term	term	NOUN
issue-342	61	5	of	of	ADP
issue-342	61	6	“	"	PUNCT
issue-342	61	7	forensic	forensic	ADJ
issue-342	61	8	accounting	accounting	NOUN
issue-342	61	9	”	"	PUNCT
issue-342	61	10	,	,	PUNCT
issue-342	61	11	there	there	PRON
issue-342	61	12	is	be	VERB
issue-342	61	13	also	also	ADV
issue-342	61	14	used	use	VERB
issue-342	61	15	the	the	DET
issue-342	61	16	term	term	NOUN
issue-342	61	17	of	of	ADP
issue-342	61	18	“	"	PUNCT
issue-342	61	19	forensic	forensic	ADJ
issue-342	61	20	auditing	auditing	NOUN
issue-342	61	21	”	"	PUNCT
issue-342	61	22	(	(	PUNCT
issue-342	61	23	weaver	weaver	NOUN
issue-342	61	24	,	,	PUNCT
issue-342	61	25	2008	2008	NUM
issue-342	61	26	)	)	PUNCT
issue-342	61	27	,	,	PUNCT
issue-342	61	28	which	which	PRON
issue-342	61	29	is	be	AUX
issue-342	61	30	usually	usually	ADV
issue-342	61	31	understood	understand	VERB
issue-342	61	32	as	as	ADP
issue-342	61	33	the	the	DET
issue-342	61	34	study	study	NOUN
issue-342	61	35	and	and	CCONJ
issue-342	61	36	evaluation	evaluation	NOUN
issue-342	61	37	of	of	ADP
issue-342	61	38	the	the	DET
issue-342	61	39	financial	financial	ADJ
issue-342	61	40	information	information	NOUN
issue-342	61	41	of	of	ADP
issue-342	61	42	the	the	DET
issue-342	61	43	entity	entity	NOUN
issue-342	61	44	,	,	PUNCT
issue-342	61	45	the	the	DET
issue-342	61	46	results	result	NOUN
issue-342	61	47	of	of	ADP
issue-342	61	48	which	which	PRON
issue-342	61	49	can	can	AUX
issue-342	61	50	be	be	AUX
issue-342	61	51	used	use	VERB
issue-342	61	52	as	as	ADP
issue-342	61	53	evidence	evidence	NOUN
issue-342	61	54	in	in	ADP
issue-342	61	55	court	court	NOUN
issue-342	61	56	.	.	PUNCT
issue-342	62	1	obviously	obviously	ADV
issue-342	62	2	,	,	PUNCT
issue-342	62	3	there	there	PRON
issue-342	62	4	is	be	VERB
issue-342	62	5	no	no	DET
issue-342	62	6	fundamental	fundamental	ADJ
issue-342	62	7	difference	difference	NOUN
issue-342	62	8	between	between	ADP
issue-342	62	9	these	these	DET
issue-342	62	10	concepts	concept	NOUN
issue-342	62	11	since	since	SCONJ
issue-342	62	12	results	result	NOUN
issue-342	62	13	of	of	ADP
issue-342	62	14	forensic	forensic	ADJ
issue-342	62	15	accounting	accounting	NOUN
issue-342	62	16	can	can	AUX
issue-342	62	17	also	also	ADV
issue-342	62	18	serve	serve	VERB
issue-342	62	19	as	as	ADP
issue-342	62	20	evidence	evidence	NOUN
issue-342	62	21	in	in	ADP
issue-342	62	22	the	the	DET
issue-342	62	23	litigation	litigation	NOUN
issue-342	62	24	process	process	NOUN
issue-342	62	25	.	.	PUNCT
issue-342	63	1	(	(	PUNCT
issue-342	63	2	crumbley	crumbley	NOUN
issue-342	63	3	,	,	PUNCT
issue-342	63	4	2006	2006	NUM
issue-342	63	5	)	)	PUNCT
issue-342	63	6	stated	state	VERB
issue-342	63	7	that	that	SCONJ
issue-342	63	8	forensic	forensic	ADJ
issue-342	63	9	accounting	accounting	NOUN
issue-342	63	10	is	be	AUX
issue-342	63	11	an	an	DET
issue-342	63	12	accounting	accounting	NOUN
issue-342	63	13	that	that	PRON
issue-342	63	14	is	be	AUX
issue-342	63	15	suitable	suitable	ADJ
issue-342	63	16	for	for	ADP
issue-342	63	17	legal	legal	ADJ
issue-342	63	18	review	review	NOUN
issue-342	63	19	offering	offer	VERB
issue-342	63	20	the	the	DET
issue-342	63	21	highest	high	ADJ
issue-342	63	22	level	level	NOUN
issue-342	63	23	of	of	ADP
issue-342	63	24	assurance	assurance	NOUN
issue-342	63	25	and	and	CCONJ
issue-342	63	26	including	include	VERB
issue-342	63	27	the	the	DET
issue-342	63	28	now	now	ADV
issue-342	63	29	generally	generally	ADV
issue-342	63	30	accepted	accept	VERB
issue-342	63	31	connotation	connotation	NOUN
issue-342	63	32	of	of	ADP
issue-342	63	33	having	having	AUX
issue-342	63	34	been	be	AUX
issue-342	63	35	arrived	arrive	VERB
issue-342	63	36	at	at	ADP
issue-342	63	37	in	in	ADP
issue-342	63	38	a	a	DET
issue-342	63	39	scientific	scientific	ADJ
issue-342	63	40	fashion	fashion	NOUN
issue-342	63	41	(	(	PUNCT
issue-342	63	42	fig	fig	NOUN
issue-342	63	43	.	.	PUNCT
issue-342	63	44	1	1	NUM
issue-342	63	45	)	)	PUNCT
issue-342	63	46	.	.	PUNCT
issue-342	64	1	forensic	forensic	ADJ
issue-342	64	2	accounting	accounting	NOUN
issue-342	64	3	is	be	AUX
issue-342	64	4	a	a	DET
issue-342	64	5	combination	combination	NOUN
issue-342	64	6	of	of	ADP
issue-342	64	7	legal	legal	ADJ
issue-342	64	8	and	and	CCONJ
issue-342	64	9	financial	financial	ADJ
issue-342	64	10	audit	audit	NOUN
issue-342	64	11	and	and	CCONJ
issue-342	64	12	forensic	forensic	ADJ
issue-342	64	13	accounting	accounting	NOUN
issue-342	64	14	expertise	expertise	NOUN
issue-342	64	15	.	.	PUNCT
issue-342	65	1	therefore	therefore	ADV
issue-342	65	2	,	,	PUNCT
issue-342	65	3	experts	expert	NOUN
issue-342	65	4	of	of	ADP
issue-342	65	5	all	all	DET
issue-342	65	6	these	these	DET
issue-342	65	7	profiles	profile	NOUN
issue-342	65	8	should	should	AUX
issue-342	65	9	be	be	AUX
issue-342	65	10	involved	involve	VERB
issue-342	65	11	in	in	ADP
issue-342	65	12	the	the	DET
issue-342	65	13	forensic	forensic	ADJ
issue-342	65	14	accounting	accounting	NOUN
issue-342	65	15	,	,	PUNCT
issue-342	65	16	which	which	PRON
issue-342	65	17	will	will	AUX
issue-342	65	18	be	be	AUX
issue-342	65	19	able	able	ADJ
issue-342	65	20	to	to	PART
issue-342	65	21	comprehensively	comprehensively	ADV
issue-342	65	22	check	check	VERB
issue-342	65	23	every	every	DET
issue-342	65	24	transaction	transaction	NOUN
issue-342	65	25	,	,	PUNCT
issue-342	65	26	find	find	VERB
issue-342	65	27	violations	violation	NOUN
issue-342	65	28	where	where	SCONJ
issue-342	65	29	it	it	PRON
issue-342	65	30	,	,	PUNCT
issue-342	65	31	at	at	ADP
issue-342	65	32	first	first	ADJ
issue-342	65	33	glance	glance	NOUN
issue-342	65	34	,	,	PUNCT
issue-342	65	35	does	do	AUX
issue-342	65	36	not	not	PART
issue-342	65	37	exist	exist	VERB
issue-342	65	38	.	.	PUNCT
issue-342	66	1	thus	thus	ADV
issue-342	66	2	,	,	PUNCT
issue-342	66	3	the	the	DET
issue-342	66	4	term	term	NOUN
issue-342	66	5	“	"	PUNCT
issue-342	66	6	forensic	forensic	ADJ
issue-342	66	7	accounting	accounting	NOUN
issue-342	66	8	”	"	PUNCT
issue-342	66	9	should	should	AUX
issue-342	66	10	be	be	AUX
issue-342	66	11	understood	understand	VERB
issue-342	66	12	as	as	ADP
issue-342	66	13	a	a	DET
issue-342	66	14	set	set	NOUN
issue-342	66	15	of	of	ADP
issue-342	66	16	measures	measure	NOUN
issue-342	66	17	for	for	ADP
issue-342	66	18	the	the	DET
issue-342	66	19	settlement	settlement	NOUN
issue-342	66	20	of	of	ADP
issue-342	66	21	financial	financial	ADJ
issue-342	66	22	,	,	PUNCT
issue-342	66	23	economic	economic	ADJ
issue-342	66	24	,	,	PUNCT
issue-342	66	25	legal	legal	ADJ
issue-342	66	26	,	,	PUNCT
issue-342	66	27	commercial	commercial	ADJ
issue-342	66	28	,	,	PUNCT
issue-342	66	29	and	and	CCONJ
issue-342	66	30	other	other	ADJ
issue-342	66	31	issues	issue	NOUN
issue-342	66	32	that	that	PRON
issue-342	66	33	involve	involve	VERB
issue-342	66	34	significant	significant	ADJ
issue-342	66	35	economic	economic	ADJ
issue-342	66	36	risks	risk	NOUN
issue-342	66	37	by	by	ADP
issue-342	66	38	auditing	audit	VERB
issue-342	66	39	,	,	PUNCT
issue-342	66	40	consulting	consulting	NOUN
issue-342	66	41	,	,	PUNCT
issue-342	66	42	and	and	CCONJ
issue-342	66	43	specialized	specialized	ADJ
issue-342	66	44	companies	company	NOUN
issue-342	66	45	to	to	PART
issue-342	66	46	meet	meet	VERB
issue-342	66	47	the	the	DET
issue-342	66	48	interests	interest	NOUN
issue-342	66	49	of	of	ADP
issue-342	66	50	owners	owner	NOUN
issue-342	66	51	(	(	PUNCT
issue-342	66	52	shareholders	shareholder	NOUN
issue-342	66	53	)	)	PUNCT
issue-342	66	54	of	of	ADP
issue-342	66	55	companies	company	NOUN
issue-342	66	56	of	of	ADP
issue-342	66	57	various	various	ADJ
issue-342	66	58	organizational	organizational	ADJ
issue-342	66	59	and	and	CCONJ
issue-342	66	60	legal	legal	ADJ
issue-342	66	61	forms	form	NOUN
issue-342	66	62	.	.	PUNCT
issue-342	67	1	3	3	X
issue-342	67	2	.	.	X
issue-342	67	3	the	the	DET
issue-342	67	4	main	main	ADJ
issue-342	67	5	differences	difference	NOUN
issue-342	67	6	between	between	ADP
issue-342	67	7	forensic	forensic	ADJ
issue-342	67	8	accounting	accounting	NOUN
issue-342	67	9	and	and	CCONJ
issue-342	67	10	audit	audit	VERB
issue-342	67	11	the	the	DET
issue-342	67	12	main	main	ADJ
issue-342	67	13	difference	difference	NOUN
issue-342	67	14	between	between	ADP
issue-342	67	15	the	the	DET
issue-342	67	16	audit	audit	NOUN
issue-342	67	17	of	of	ADP
issue-342	67	18	the	the	DET
issue-342	67	19	forensic	forensic	ADJ
issue-342	67	20	accounting	accounting	NOUN
issue-342	67	21	is	be	AUX
issue-342	67	22	that	that	SCONJ
issue-342	67	23	the	the	DET
issue-342	67	24	audit	audit	NOUN
issue-342	67	25	activity	activity	NOUN
issue-342	67	26	is	be	AUX
issue-342	67	27	regulated	regulate	VERB
issue-342	67	28	at	at	ADP
issue-342	67	29	the	the	DET
issue-342	67	30	legislative	legislative	ADJ
issue-342	67	31	level	level	NOUN
issue-342	67	32	,	,	PUNCT
issue-342	67	33	but	but	CCONJ
issue-342	67	34	the	the	DET
issue-342	67	35	requirements	requirement	NOUN
issue-342	67	36	for	for	ADP
issue-342	67	37	carrying	carry	VERB
issue-342	67	38	out	out	ADP
issue-342	67	39	forensic	forensic	ADJ
issue-342	67	40	accounting	accounting	NOUN
issue-342	67	41	are	be	AUX
issue-342	67	42	not	not	PART
issue-342	67	43	established	establish	VERB
issue-342	67	44	by	by	ADP
issue-342	67	45	law	law	NOUN
issue-342	67	46	.	.	PUNCT
issue-342	68	1	thus	thus	ADV
issue-342	68	2	,	,	PUNCT
issue-342	68	3	the	the	DET
issue-342	68	4	main	main	ADJ
issue-342	68	5	legislative	legislative	ADJ
issue-342	68	6	and	and	CCONJ
issue-342	68	7	regulatory	regulatory	ADJ
issue-342	68	8	documents	document	NOUN
issue-342	68	9	regulating	regulate	VERB
issue-342	68	10	audit	audit	NOUN
issue-342	68	11	activity	activity	NOUN
issue-342	68	12	in	in	ADP
issue-342	68	13	ukraine	ukraine	NOUN
issue-342	68	14	are	be	AUX
issue-342	68	15	the	the	DET
issue-342	68	16	law	law	NOUN
issue-342	68	17	of	of	ADP
issue-342	68	18	ukraine	ukraine	NOUN
issue-342	68	19	“	"	PUNCT
issue-342	68	20	on	on	ADP
issue-342	68	21	audit	audit	NOUN
issue-342	68	22	activity	activity	NOUN
issue-342	68	23	”	"	PUNCT
issue-342	68	24	on	on	ADP
issue-342	68	25	april	april	PROPN
issue-342	68	26	22	22	NUM
issue-342	68	27	,	,	PUNCT
issue-342	68	28	1993	1993	NUM
issue-342	68	29	no	no	NOUN
issue-342	68	30	.	.	NOUN
issue-342	68	31	3125	3125	NUM
issue-342	68	32	-	-	PUNCT
issue-342	68	33	xii	xii	NOUN
issue-342	68	34	and	and	CCONJ
issue-342	68	35	the	the	DET
issue-342	68	36	law	law	NOUN
issue-342	68	37	of	of	ADP
issue-342	68	38	ukraine	ukraine	NOUN
issue-342	68	39	“	"	PUNCT
issue-342	68	40	on	on	ADP
issue-342	68	41	audit	audit	NOUN
issue-342	68	42	of	of	ADP
issue-342	68	43	financial	financial	ADJ
issue-342	68	44	reporting	reporting	NOUN
issue-342	68	45	and	and	CCONJ
issue-342	68	46	audit	audit	NOUN
issue-342	68	47	activity	activity	NOUN
issue-342	68	48	”	"	PUNCT
issue-342	68	49	on	on	ADP
issue-342	68	50	january	january	PROPN
issue-342	68	51	21	21	NUM
issue-342	68	52	,	,	PUNCT
issue-342	68	53	2017	2017	NUM
issue-342	68	54	no	no	NOUN
issue-342	68	55	.	.	PUNCT
issue-342	69	1	2258viii	2258viii	NUM
issue-342	69	2	(	(	PUNCT
issue-342	69	3	effective	effective	ADJ
issue-342	69	4	from	from	ADP
issue-342	69	5	october	october	PROPN
issue-342	69	6	01	01	NUM
issue-342	69	7	,	,	PUNCT
issue-342	69	8	2018	2018	NUM
issue-342	69	9	)	)	PUNCT
issue-342	69	10	.	.	PUNCT
issue-342	70	1	in	in	ADP
issue-342	70	2	addition	addition	NOUN
issue-342	70	3	,	,	PUNCT
issue-342	70	4	international	international	ADJ
issue-342	70	5	auditing	auditing	NOUN
issue-342	70	6	standards	standard	NOUN
issue-342	70	7	are	be	AUX
issue-342	70	8	used	use	VERB
issue-342	70	9	while	while	SCONJ
issue-342	70	10	the	the	DET
issue-342	70	11	implementation	implementation	NOUN
issue-342	70	12	of	of	ADP
issue-342	70	13	audit	audit	NOUN
issue-342	70	14	activity	activity	NOUN
issue-342	70	15	published	publish	VERB
issue-342	70	16	in	in	ADP
issue-342	70	17	the	the	DET
issue-342	70	18	official	official	ADJ
issue-342	70	19	language	language	NOUN
issue-342	70	20	on	on	ADP
issue-342	70	21	the	the	DET
issue-342	70	22	official	official	ADJ
issue-342	70	23	website	website	NOUN
issue-342	70	24	of	of	ADP
issue-342	70	25	the	the	DET
issue-342	70	26	central	central	ADJ
issue-342	70	27	executive	executive	ADJ
issue-342	70	28	authority	authority	NOUN
issue-342	70	29	,	,	PUNCT
issue-342	70	30	which	which	PRON
issue-342	70	31	ensures	ensure	VERB
issue-342	70	32	the	the	DET
issue-342	70	33	formation	formation	NOUN
issue-342	70	34	and	and	CCONJ
issue-342	70	35	implementation	implementation	NOUN
issue-342	70	36	of	of	ADP
issue-342	70	37	state	state	NOUN
issue-342	70	38	policy	policy	NOUN
issue-342	70	39	in	in	ADP
issue-342	70	40	the	the	DET
issue-342	70	41	field	field	NOUN
issue-342	70	42	of	of	ADP
issue-342	70	43	accounting	accounting	NOUN
issue-342	70	44	and	and	CCONJ
issue-342	70	45	auditing	auditing	NOUN
issue-342	70	46	,	,	PUNCT
issue-342	70	47	which	which	PRON
issue-342	70	48	ensures	ensure	VERB
issue-342	70	49	their	their	PRON
issue-342	70	50	updating	updating	NOUN
issue-342	70	51	.	.	PUNCT
issue-342	71	1	also	also	ADV
issue-342	71	2	,	,	PUNCT
issue-342	71	3	there	there	PRON
issue-342	71	4	are	be	VERB
issue-342	71	5	other	other	ADJ
issue-342	71	6	differences	difference	NOUN
issue-342	71	7	that	that	PRON
issue-342	71	8	are	be	AUX
issue-342	71	9	presented	present	VERB
issue-342	71	10	in	in	ADP
issue-342	71	11	table	table	NOUN
issue-342	71	12	1	1	NUM
issue-342	71	13	.	.	PUNCT
issue-342	71	14	table	table	NOUN
issue-342	71	15	1	1	NUM
issue-342	71	16	comparative	comparative	ADJ
issue-342	71	17	characteristics	characteristic	NOUN
issue-342	71	18	of	of	ADP
issue-342	71	19	audit	audit	NOUN
issue-342	71	20	and	and	CCONJ
issue-342	71	21	forensic	forensic	ADJ
issue-342	71	22	accounting	accounting	NOUN
issue-342	71	23	criteria	criterion	NOUN
issue-342	71	24	for	for	ADP
issue-342	71	25	comparison	comparison	NOUN
issue-342	71	26	audit	audit	NOUN
issue-342	71	27	forensic	forensic	ADJ
issue-342	71	28	accounting	accounting	NOUN
issue-342	71	29	objective	objective	NOUN
issue-342	71	30	expressing	express	VERB
issue-342	71	31	an	an	DET
issue-342	71	32	independent	independent	ADJ
issue-342	71	33	opinion	opinion	NOUN
issue-342	71	34	of	of	ADP
issue-342	71	35	the	the	DET
issue-342	71	36	auditor	auditor	NOUN
issue-342	71	37	on	on	ADP
issue-342	71	38	the	the	DET
issue-342	71	39	compliance	compliance	NOUN
issue-342	71	40	of	of	ADP
issue-342	71	41	the	the	DET
issue-342	71	42	financial	financial	ADJ
issue-342	71	43	statements	statement	NOUN
issue-342	71	44	of	of	ADP
issue-342	71	45	the	the	DET
issue-342	71	46	organization	organization	NOUN
issue-342	71	47	in	in	ADP
issue-342	71	48	all	all	DET
issue-342	71	49	material	material	ADJ
issue-342	71	50	respects	respect	NOUN
issue-342	71	51	with	with	ADP
issue-342	71	52	the	the	DET
issue-342	71	53	requirements	requirement	NOUN
issue-342	71	54	of	of	ADP
issue-342	71	55	national	national	ADJ
issue-342	71	56	accounting	accounting	NOUN
issue-342	71	57	requirements	requirement	NOUN
issue-342	71	58	(	(	PUNCT
issue-342	71	59	standards	standard	NOUN
issue-342	71	60	)	)	PUNCT
issue-342	71	61	,	,	PUNCT
issue-342	71	62	international	international	ADJ
issue-342	71	63	financial	financial	ADJ
issue-342	71	64	reporting	reporting	NOUN
issue-342	71	65	standards	standard	NOUN
issue-342	71	66	or	or	CCONJ
issue-342	71	67	other	other	ADJ
issue-342	71	68	requirements	requirement	NOUN
issue-342	71	69	.	.	PUNCT
issue-342	72	1	search	search	NOUN
issue-342	72	2	,	,	PUNCT
issue-342	72	3	termination	termination	NOUN
issue-342	72	4	,	,	PUNCT
issue-342	72	5	and	and	CCONJ
issue-342	72	6	prevention	prevention	NOUN
issue-342	72	7	of	of	ADP
issue-342	72	8	economic	economic	ADJ
issue-342	72	9	crimes	crime	NOUN
issue-342	72	10	in	in	ADP
issue-342	72	11	the	the	DET
issue-342	72	12	organization	organization	NOUN
issue-342	72	13	subjects	subject	VERB
issue-342	72	14	auditors	auditor	NOUN
issue-342	72	15	,	,	PUNCT
issue-342	72	16	audit	audit	NOUN
issue-342	72	17	companies	company	NOUN
issue-342	72	18	audit	audit	VERB
issue-342	72	19	,	,	PUNCT
issue-342	72	20	consulting	consulting	NOUN
issue-342	72	21	and	and	CCONJ
issue-342	72	22	law	law	NOUN
issue-342	72	23	firms	firm	NOUN
issue-342	72	24	the	the	DET
issue-342	72	25	presence	presence	NOUN
issue-342	72	26	of	of	ADP
issue-342	72	27	requirements	requirement	NOUN
issue-342	72	28	for	for	ADP
issue-342	72	29	mandatory	mandatory	ADJ
issue-342	72	30	conduct	conduct	NOUN
issue-342	72	31	in	in	ADP
issue-342	72	32	cases	case	NOUN
issue-342	72	33	established	establish	VERB
issue-342	72	34	by	by	ADP
issue-342	72	35	law	law	NOUN
issue-342	73	1	yes	yes	INTJ
issue-342	73	2	no	no	DET
issue-342	73	3	reporting	reporting	NOUN
issue-342	73	4	audit	audit	NOUN
issue-342	73	5	report	report	NOUN
issue-342	73	6	and	and	CCONJ
issue-342	73	7	other	other	ADJ
issue-342	73	8	official	official	ADJ
issue-342	73	9	documents	document	NOUN
issue-342	73	10	list	list	NOUN
issue-342	73	11	of	of	ADP
issue-342	73	12	possible	possible	ADJ
issue-342	73	13	reporting	reporting	NOUN
issue-342	73	14	documents	document	NOUN
issue-342	73	15	:	:	PUNCT
issue-342	73	16	report	report	NOUN
issue-342	73	17	on	on	ADP
issue-342	73	18	conducting	conduct	VERB
issue-342	73	19	analytical	analytical	ADJ
issue-342	73	20	procedures	procedure	NOUN
issue-342	73	21	;	;	PUNCT
issue-342	73	22	report	report	NOUN
issue-342	73	23	on	on	ADP
issue-342	73	24	established	establish	VERB
issue-342	73	25	evidence	evidence	NOUN
issue-342	73	26	of	of	ADP
issue-342	73	27	fraud	fraud	NOUN
issue-342	73	28	;	;	PUNCT
issue-342	73	29	list	list	NOUN
issue-342	73	30	of	of	ADP
issue-342	73	31	deficiencies	deficiency	NOUN
issue-342	73	32	in	in	ADP
issue-342	73	33	internal	internal	ADJ
issue-342	73	34	control	control	NOUN
issue-342	73	35	of	of	ADP
issue-342	73	36	processes	process	NOUN
issue-342	73	37	and	and	CCONJ
issue-342	73	38	results	result	NOUN
issue-342	73	39	;	;	PUNCT
issue-342	73	40	possible	possible	ADJ
issue-342	73	41	fraud	fraud	NOUN
issue-342	73	42	scenarios	scenario	NOUN
issue-342	73	43	and	and	CCONJ
issue-342	73	44	schemes	scheme	NOUN
issue-342	73	45	;	;	PUNCT
issue-342	73	46	recommendations	recommendation	NOUN
issue-342	73	47	on	on	ADP
issue-342	73	48	the	the	DET
issue-342	73	49	risk	risk	NOUN
issue-342	73	50	management	management	NOUN
issue-342	73	51	system	system	NOUN
issue-342	73	52	source	source	NOUN
issue-342	73	53	:	:	PUNCT
issue-342	73	54	formed	form	VERB
issue-342	73	55	by	by	ADP
issue-342	73	56	the	the	DET
issue-342	73	57	authors	author	NOUN
issue-342	73	58	baltic	baltic	PROPN
issue-342	73	59	journal	journal	PROPN
issue-342	73	60	of	of	ADP
issue-342	73	61	economic	economic	ADJ
issue-342	73	62	studies	study	NOUN
issue-342	73	63	134	134	NUM
issue-342	73	64	vol	vol	NOUN
issue-342	73	65	.	.	PROPN
issue-342	74	1	4	4	NUM
issue-342	74	2	,	,	PUNCT
issue-342	74	3	no	no	INTJ
issue-342	74	4	.	.	NOUN
issue-342	74	5	1	1	NUM
issue-342	74	6	,	,	PUNCT
issue-342	74	7	2018	2018	NUM
issue-342	74	8	at	at	ADP
issue-342	74	9	the	the	DET
issue-342	74	10	same	same	ADJ
issue-342	74	11	time	time	NOUN
issue-342	74	12	,	,	PUNCT
issue-342	74	13	forensic	forensic	ADJ
issue-342	74	14	accounting	accounting	NOUN
issue-342	74	15	involves	involve	VERB
issue-342	74	16	a	a	DET
issue-342	74	17	wider	wide	ADJ
issue-342	74	18	range	range	NOUN
issue-342	74	19	of	of	ADP
issue-342	74	20	analytical	analytical	ADJ
issue-342	74	21	procedures	procedure	NOUN
issue-342	74	22	than	than	ADP
issue-342	74	23	an	an	DET
issue-342	74	24	audit	audit	NOUN
issue-342	74	25	.	.	PUNCT
issue-342	75	1	the	the	DET
issue-342	75	2	auditor	auditor	NOUN
issue-342	75	3	expresses	express	VERB
issue-342	75	4	an	an	DET
issue-342	75	5	independent	independent	ADJ
issue-342	75	6	opinion	opinion	NOUN
issue-342	75	7	as	as	ADP
issue-342	75	8	to	to	ADP
issue-342	75	9	the	the	DET
issue-342	75	10	reliability	reliability	NOUN
issue-342	75	11	of	of	ADP
issue-342	75	12	financial	financial	ADJ
issue-342	75	13	reporting	reporting	NOUN
issue-342	75	14	,	,	PUNCT
issue-342	75	15	and	and	CCONJ
issue-342	75	16	the	the	DET
issue-342	75	17	inspector	inspector	NOUN
issue-342	75	18	discovers	discover	VERB
issue-342	75	19	data	datum	NOUN
issue-342	75	20	indicating	indicate	VERB
issue-342	75	21	signs	sign	NOUN
issue-342	75	22	of	of	ADP
issue-342	75	23	violations	violation	NOUN
issue-342	75	24	and	and	CCONJ
issue-342	75	25	crimes	crime	NOUN
issue-342	75	26	.	.	PUNCT
issue-342	76	1	moreover	moreover	ADV
issue-342	76	2	,	,	PUNCT
issue-342	76	3	for	for	ADP
issue-342	76	4	their	their	PRON
issue-342	76	5	detection	detection	NOUN
issue-342	76	6	,	,	PUNCT
issue-342	76	7	other	other	ADJ
issue-342	76	8	methods	method	NOUN
issue-342	76	9	and	and	CCONJ
issue-342	76	10	mechanisms	mechanism	NOUN
issue-342	76	11	are	be	AUX
issue-342	76	12	used	use	VERB
issue-342	76	13	than	than	ADP
issue-342	76	14	during	during	ADP
issue-342	76	15	the	the	DET
issue-342	76	16	audit	audit	NOUN
issue-342	76	17	.	.	PUNCT
issue-342	77	1	the	the	DET
issue-342	77	2	fact	fact	NOUN
issue-342	77	3	that	that	SCONJ
issue-342	77	4	forensic	forensic	ADJ
issue-342	77	5	accounting	accounting	NOUN
issue-342	77	6	is	be	AUX
issue-342	77	7	based	base	VERB
issue-342	77	8	on	on	ADP
issue-342	77	9	both	both	CCONJ
issue-342	77	10	official	official	ADJ
issue-342	77	11	and	and	CCONJ
issue-342	77	12	unofficial	unofficial	ADJ
issue-342	77	13	sources	source	NOUN
issue-342	77	14	,	,	PUNCT
issue-342	77	15	in	in	ADP
issue-342	77	16	addition	addition	NOUN
issue-342	77	17	,	,	PUNCT
issue-342	77	18	independent	independent	ADJ
issue-342	77	19	economic	economic	ADJ
issue-342	77	20	analysis	analysis	NOUN
issue-342	77	21	analyses	analyse	VERB
issue-342	77	22	not	not	PART
issue-342	77	23	only	only	ADV
issue-342	77	24	the	the	DET
issue-342	77	25	initial	initial	ADJ
issue-342	77	26	documentation	documentation	NOUN
issue-342	77	27	,	,	PUNCT
issue-342	77	28	accounting	accounting	NOUN
issue-342	77	29	,	,	PUNCT
issue-342	77	30	and	and	CCONJ
issue-342	77	31	management	management	NOUN
issue-342	77	32	reporting	reporting	NOUN
issue-342	77	33	,	,	PUNCT
issue-342	77	34	but	but	CCONJ
issue-342	77	35	also	also	ADV
issue-342	77	36	the	the	DET
issue-342	77	37	testimony	testimony	NOUN
issue-342	77	38	of	of	ADP
issue-342	77	39	employees	employee	NOUN
issue-342	77	40	,	,	PUNCT
issue-342	77	41	counteragents	counteragent	NOUN
issue-342	77	42	,	,	PUNCT
issue-342	77	43	independent	independent	ADJ
issue-342	77	44	experts	expert	NOUN
issue-342	77	45	,	,	PUNCT
issue-342	77	46	and	and	CCONJ
issue-342	77	47	former	former	ADJ
issue-342	77	48	partners	partner	NOUN
issue-342	77	49	.	.	PUNCT
issue-342	78	1	in	in	ADP
issue-342	78	2	addition	addition	NOUN
issue-342	78	3	,	,	PUNCT
issue-342	78	4	the	the	DET
issue-342	78	5	report	report	NOUN
issue-342	78	6	on	on	ADP
issue-342	78	7	the	the	DET
issue-342	78	8	inspection	inspection	NOUN
issue-342	78	9	may	may	AUX
issue-342	78	10	be	be	AUX
issue-342	78	11	in	in	ADP
issue-342	78	12	the	the	DET
issue-342	78	13	interest	interest	NOUN
issue-342	78	14	of	of	ADP
issue-342	78	15	one	one	NUM
issue-342	78	16	interested	interested	ADJ
issue-342	78	17	person	person	NOUN
issue-342	78	18	,	,	PUNCT
issue-342	78	19	for	for	ADP
issue-342	78	20	example	example	NOUN
issue-342	78	21	,	,	PUNCT
issue-342	78	22	one	one	NUM
issue-342	78	23	owner	owner	NOUN
issue-342	78	24	who	who	PRON
issue-342	78	25	suspected	suspect	VERB
issue-342	78	26	a	a	DET
issue-342	78	27	partner	partner	NOUN
issue-342	78	28	in	in	ADP
issue-342	78	29	fraudulent	fraudulent	ADJ
issue-342	78	30	acts	act	NOUN
issue-342	78	31	or	or	CCONJ
issue-342	78	32	in	in	ADP
issue-342	78	33	relation	relation	NOUN
issue-342	78	34	to	to	ADP
issue-342	78	35	the	the	DET
issue-342	78	36	general	general	ADJ
issue-342	78	37	director	director	NOUN
issue-342	78	38	of	of	ADP
issue-342	78	39	the	the	DET
issue-342	78	40	company	company	NOUN
issue-342	78	41	selected	select	VERB
issue-342	78	42	in	in	ADP
issue-342	78	43	the	the	DET
issue-342	78	44	competition	competition	NOUN
issue-342	78	45	,	,	PUNCT
issue-342	78	46	in	in	ADP
issue-342	78	47	case	case	NOUN
issue-342	78	48	of	of	ADP
issue-342	78	49	suspicion	suspicion	NOUN
issue-342	78	50	of	of	ADP
issue-342	78	51	fraud	fraud	NOUN
issue-342	78	52	of	of	ADP
issue-342	78	53	the	the	DET
issue-342	78	54	company	company	NOUN
issue-342	78	55	’s	’s	PART
issue-342	78	56	funds	fund	NOUN
issue-342	78	57	(	(	PUNCT
issue-342	78	58	shestakova	shestakova	NOUN
issue-342	78	59	,	,	PUNCT
issue-342	78	60	2013	2013	NUM
issue-342	78	61	)	)	PUNCT
issue-342	78	62	.	.	PUNCT
issue-342	79	1	4	4	X
issue-342	79	2	.	.	X
issue-342	80	1	the	the	DET
issue-342	80	2	prospects	prospect	NOUN
issue-342	80	3	of	of	ADP
issue-342	80	4	development	development	NOUN
issue-342	80	5	in	in	ADP
issue-342	80	6	ukraine	ukraine	NOUN
issue-342	80	7	the	the	DET
issue-342	80	8	economic	economic	ADJ
issue-342	80	9	crisis	crisis	NOUN
issue-342	80	10	in	in	ADP
issue-342	80	11	ukraine	ukraine	NOUN
issue-342	80	12	and	and	CCONJ
issue-342	80	13	the	the	DET
issue-342	80	14	deterioration	deterioration	NOUN
issue-342	80	15	of	of	ADP
issue-342	80	16	the	the	DET
issue-342	80	17	financial	financial	ADJ
issue-342	80	18	performance	performance	NOUN
issue-342	80	19	of	of	ADP
issue-342	80	20	business	business	NOUN
issue-342	80	21	entities	entity	NOUN
issue-342	80	22	force	force	VERB
issue-342	80	23	the	the	DET
issue-342	80	24	owners	owner	NOUN
issue-342	80	25	to	to	PART
issue-342	80	26	take	take	VERB
issue-342	80	27	measures	measure	NOUN
issue-342	80	28	aimed	aim	VERB
issue-342	80	29	at	at	ADP
issue-342	80	30	improving	improve	VERB
issue-342	80	31	the	the	DET
issue-342	80	32	efficiency	efficiency	NOUN
issue-342	80	33	of	of	ADP
issue-342	80	34	companies	company	NOUN
issue-342	80	35	.	.	PUNCT
issue-342	81	1	one	one	NUM
issue-342	81	2	of	of	ADP
issue-342	81	3	the	the	DET
issue-342	81	4	reasons	reason	NOUN
issue-342	81	5	for	for	ADP
issue-342	81	6	the	the	DET
issue-342	81	7	deterioration	deterioration	NOUN
issue-342	81	8	of	of	ADP
issue-342	81	9	the	the	DET
issue-342	81	10	financial	financial	ADJ
issue-342	81	11	performance	performance	NOUN
issue-342	81	12	of	of	ADP
issue-342	81	13	business	business	NOUN
issue-342	81	14	entities	entity	NOUN
issue-342	81	15	is	be	AUX
issue-342	81	16	fraudulent	fraudulent	ADJ
issue-342	81	17	actions	action	NOUN
issue-342	81	18	and	and	CCONJ
issue-342	81	19	negligence	negligence	NOUN
issue-342	81	20	of	of	ADP
issue-342	81	21	the	the	DET
issue-342	81	22	personnel	personnel	NOUN
issue-342	81	23	.	.	PUNCT
issue-342	82	1	so	so	ADV
issue-342	82	2	,	,	PUNCT
issue-342	82	3	in	in	ADP
issue-342	82	4	june	june	PROPN
issue-342	82	5	2017	2017	NUM
issue-342	82	6	,	,	PUNCT
issue-342	82	7	kreston	kreston	PROPN
issue-342	82	8	gcg	gcg	PROPN
issue-342	82	9	,	,	PUNCT
issue-342	82	10	a	a	DET
issue-342	82	11	part	part	NOUN
issue-342	82	12	of	of	ADP
issue-342	82	13	the	the	DET
issue-342	82	14	international	international	ADJ
issue-342	82	15	auditing	auditing	NOUN
issue-342	82	16	network	network	NOUN
issue-342	82	17	kreston	kreston	PROPN
issue-342	82	18	international	international	PROPN
issue-342	82	19	,	,	PUNCT
issue-342	82	20	conducted	conduct	VERB
issue-342	82	21	an	an	DET
issue-342	82	22	independent	independent	ADJ
issue-342	82	23	study	study	NOUN
issue-342	82	24	“	"	PUNCT
issue-342	82	25	fraud	fraud	NOUN
issue-342	82	26	in	in	ADP
issue-342	82	27	ukrainian	ukrainian	ADJ
issue-342	82	28	companies	company	NOUN
issue-342	82	29	.	.	PUNCT
issue-342	82	30	”	"	PUNCT
issue-342	83	1	the	the	DET
issue-342	83	2	study	study	NOUN
issue-342	83	3	covered	cover	VERB
issue-342	83	4	130	130	NUM
issue-342	83	5	companies	company	NOUN
issue-342	83	6	throughout	throughout	ADP
issue-342	83	7	the	the	DET
issue-342	83	8	country	country	NOUN
issue-342	83	9	,	,	PUNCT
issue-342	83	10	including	include	VERB
issue-342	83	11	recognized	recognize	VERB
issue-342	83	12	leaders	leader	NOUN
issue-342	83	13	in	in	ADP
issue-342	83	14	the	the	DET
issue-342	83	15	fields	field	NOUN
issue-342	83	16	of	of	ADP
issue-342	83	17	agriculture	agriculture	NOUN
issue-342	83	18	,	,	PUNCT
issue-342	83	19	construction	construction	NOUN
issue-342	83	20	,	,	PUNCT
issue-342	83	21	industrial	industrial	ADJ
issue-342	83	22	production	production	NOUN
issue-342	83	23	,	,	PUNCT
issue-342	83	24	food	food	NOUN
issue-342	83	25	industry	industry	NOUN
issue-342	83	26	,	,	PUNCT
issue-342	83	27	pharmaceutical	pharmaceutical	NOUN
issue-342	83	28	business	business	NOUN
issue-342	83	29	,	,	PUNCT
issue-342	83	30	and	and	CCONJ
issue-342	83	31	many	many	ADJ
issue-342	83	32	others	other	NOUN
issue-342	83	33	.	.	PUNCT
issue-342	84	1	among	among	ADP
issue-342	84	2	the	the	DET
issue-342	84	3	participants	participant	NOUN
issue-342	84	4	in	in	ADP
issue-342	84	5	the	the	DET
issue-342	84	6	study	study	NOUN
issue-342	84	7	,	,	PUNCT
issue-342	84	8	there	there	PRON
issue-342	84	9	were	be	VERB
issue-342	84	10	owners	owner	NOUN
issue-342	84	11	,	,	PUNCT
issue-342	84	12	directors	director	NOUN
issue-342	84	13	general	general	ADJ
issue-342	84	14	,	,	PUNCT
issue-342	84	15	and	and	CCONJ
issue-342	84	16	financial	financial	ADJ
issue-342	84	17	directors	director	NOUN
issue-342	84	18	,	,	PUNCT
issue-342	84	19	first	first	ADJ
issue-342	84	20	managers	manager	NOUN
issue-342	84	21	,	,	PUNCT
issue-342	84	22	heads	head	NOUN
issue-342	84	23	of	of	ADP
issue-342	84	24	the	the	DET
issue-342	84	25	internal	internal	ADJ
issue-342	84	26	security	security	NOUN
issue-342	84	27	service	service	NOUN
issue-342	84	28	etc	etc	X
issue-342	84	29	.	.	PUNCT
issue-342	85	1	the	the	DET
issue-342	85	2	key	key	ADJ
issue-342	85	3	task	task	NOUN
issue-342	85	4	of	of	ADP
issue-342	85	5	the	the	DET
issue-342	85	6	study	study	NOUN
issue-342	85	7	was	be	AUX
issue-342	85	8	:	:	PUNCT
issue-342	85	9	to	to	PART
issue-342	85	10	estimate	estimate	VERB
issue-342	85	11	the	the	DET
issue-342	85	12	extent	extent	NOUN
issue-342	85	13	of	of	ADP
issue-342	85	14	the	the	DET
issue-342	85	15	spread	spread	NOUN
issue-342	85	16	of	of	ADP
issue-342	85	17	fraud	fraud	NOUN
issue-342	85	18	in	in	ADP
issue-342	85	19	companies	company	NOUN
issue-342	85	20	in	in	ADP
issue-342	85	21	ukraine	ukraine	NOUN
issue-342	85	22	;	;	PUNCT
issue-342	85	23	to	to	PART
issue-342	85	24	establish	establish	VERB
issue-342	85	25	measures	measure	NOUN
issue-342	85	26	taken	take	VERB
issue-342	85	27	to	to	PART
issue-342	85	28	prevent	prevent	VERB
issue-342	85	29	fraudulent	fraudulent	ADJ
issue-342	85	30	schemes	scheme	NOUN
issue-342	85	31	in	in	ADP
issue-342	85	32	companies	company	NOUN
issue-342	85	33	and	and	CCONJ
issue-342	85	34	organizations	organization	NOUN
issue-342	85	35	.	.	PUNCT
issue-342	86	1	the	the	DET
issue-342	86	2	study	study	NOUN
issue-342	86	3	found	find	VERB
issue-342	86	4	that	that	SCONJ
issue-342	86	5	more	more	ADJ
issue-342	86	6	than	than	ADP
issue-342	86	7	half	half	NOUN
issue-342	86	8	of	of	ADP
issue-342	86	9	companies	company	NOUN
issue-342	86	10	(	(	PUNCT
issue-342	86	11	61.5	61.5	NUM
issue-342	86	12	%	%	NOUN
issue-342	86	13	)	)	PUNCT
issue-342	86	14	had	have	AUX
issue-342	86	15	ever	ever	ADV
issue-342	86	16	faced	face	VERB
issue-342	86	17	fraud	fraud	NOUN
issue-342	86	18	,	,	PUNCT
issue-342	86	19	with	with	ADP
issue-342	86	20	nearly	nearly	ADV
issue-342	86	21	a	a	DET
issue-342	86	22	third	third	NOUN
issue-342	86	23	of	of	ADP
issue-342	86	24	companies	company	NOUN
issue-342	86	25	recording	record	VERB
issue-342	86	26	some	some	DET
issue-342	86	27	or	or	CCONJ
issue-342	86	28	other	other	ADJ
issue-342	86	29	cases	case	NOUN
issue-342	86	30	of	of	ADP
issue-342	86	31	fraud	fraud	NOUN
issue-342	86	32	during	during	ADP
issue-342	86	33	the	the	DET
issue-342	86	34	past	past	ADJ
issue-342	86	35	3	3	NUM
issue-342	86	36	years	year	NOUN
issue-342	86	37	.	.	PUNCT
issue-342	87	1	however	however	ADV
issue-342	87	2	,	,	PUNCT
issue-342	87	3	another	another	DET
issue-342	87	4	group	group	NOUN
issue-342	87	5	of	of	ADP
issue-342	87	6	companies	company	NOUN
issue-342	87	7	(	(	PUNCT
issue-342	87	8	about	about	ADV
issue-342	87	9	40	40	NUM
issue-342	87	10	%	%	NOUN
issue-342	87	11	of	of	ADP
issue-342	87	12	respondents	respondent	NOUN
issue-342	87	13	)	)	PUNCT
issue-342	87	14	points	point	VERB
issue-342	87	15	out	out	ADP
issue-342	87	16	that	that	SCONJ
issue-342	87	17	they	they	PRON
issue-342	87	18	have	have	AUX
issue-342	87	19	never	never	ADV
issue-342	87	20	faced	face	VERB
issue-342	87	21	fraud	fraud	NOUN
issue-342	87	22	.	.	PUNCT
issue-342	88	1	in	in	ADP
issue-342	88	2	the	the	DET
issue-342	88	3	opinion	opinion	NOUN
issue-342	88	4	of	of	ADP
issue-342	88	5	(	(	PUNCT
issue-342	88	6	kovbel	kovbel	NOUN
issue-342	88	7	,	,	PUNCT
issue-342	88	8	2017	2017	NUM
issue-342	88	9	)	)	PUNCT
issue-342	88	10	kreston	kreston	PROPN
issue-342	88	11	gcg	gcg	PROPN
issue-342	88	12	’s	’s	PART
issue-342	88	13	partner	partner	NOUN
issue-342	88	14	,	,	PUNCT
issue-342	88	15	most	most	ADV
issue-342	88	16	likely	likely	ADV
issue-342	88	17	,	,	PUNCT
issue-342	88	18	the	the	DET
issue-342	88	19	reason	reason	NOUN
issue-342	88	20	consists	consist	VERB
issue-342	88	21	not	not	PART
issue-342	88	22	in	in	ADP
issue-342	88	23	the	the	DET
issue-342	88	24	unique	unique	ADJ
issue-342	88	25	favourable	favourable	ADJ
issue-342	88	26	atmosphere	atmosphere	NOUN
issue-342	88	27	of	of	ADP
issue-342	88	28	companies	company	NOUN
issue-342	88	29	,	,	PUNCT
issue-342	88	30	but	but	CCONJ
issue-342	88	31	in	in	ADP
issue-342	88	32	the	the	DET
issue-342	88	33	absence	absence	NOUN
issue-342	88	34	or	or	CCONJ
issue-342	88	35	lack	lack	NOUN
issue-342	88	36	of	of	ADP
issue-342	88	37	effectiveness	effectiveness	NOUN
issue-342	88	38	of	of	ADP
issue-342	88	39	control	control	NOUN
issue-342	88	40	systems	system	NOUN
issue-342	88	41	that	that	PRON
issue-342	88	42	create	create	VERB
issue-342	88	43	the	the	DET
issue-342	88	44	illusion	illusion	NOUN
issue-342	88	45	of	of	ADP
issue-342	88	46	no	no	DET
issue-342	88	47	fraud	fraud	NOUN
issue-342	88	48	.	.	PUNCT
issue-342	89	1	it	it	PRON
issue-342	89	2	is	be	AUX
issue-342	89	3	characteristic	characteristic	ADJ
issue-342	89	4	that	that	SCONJ
issue-342	89	5	in	in	ADP
issue-342	89	6	the	the	DET
issue-342	89	7	sectoral	sectoral	ADJ
issue-342	89	8	section	section	NOUN
issue-342	89	9	,	,	PUNCT
issue-342	89	10	representatives	representative	NOUN
issue-342	89	11	of	of	ADP
issue-342	89	12	the	the	DET
issue-342	89	13	following	follow	VERB
issue-342	89	14	sectors	sector	NOUN
issue-342	89	15	faced	face	VERB
issue-342	89	16	the	the	DET
issue-342	89	17	cases	case	NOUN
issue-342	89	18	of	of	ADP
issue-342	89	19	fraud	fraud	NOUN
issue-342	89	20	significantly	significantly	ADV
issue-342	89	21	more	more	ADV
issue-342	89	22	often	often	ADV
issue-342	89	23	than	than	ADP
issue-342	89	24	in	in	ADP
issue-342	89	25	the	the	DET
issue-342	89	26	whole	whole	ADJ
issue-342	89	27	market	market	NOUN
issue-342	89	28	:	:	PUNCT
issue-342	89	29	industrial	industrial	ADJ
issue-342	89	30	production	production	NOUN
issue-342	89	31	,	,	PUNCT
issue-342	89	32	trade	trade	NOUN
issue-342	89	33	,	,	PUNCT
issue-342	89	34	food	food	NOUN
issue-342	89	35	industry	industry	NOUN
issue-342	89	36	,	,	PUNCT
issue-342	89	37	and	and	CCONJ
issue-342	89	38	agriculture	agriculture	NOUN
issue-342	89	39	.	.	PUNCT
issue-342	90	1	the	the	DET
issue-342	90	2	most	most	ADV
issue-342	90	3	common	common	ADJ
issue-342	90	4	types	type	NOUN
issue-342	90	5	of	of	ADP
issue-342	90	6	fraud	fraud	NOUN
issue-342	90	7	faced	face	VERB
issue-342	90	8	by	by	ADP
issue-342	90	9	ukrainian	ukrainian	ADJ
issue-342	90	10	companies	company	NOUN
issue-342	90	11	are	be	AUX
issue-342	90	12	:	:	PUNCT
issue-342	90	13	asset	asset	NOUN
issue-342	90	14	theft	theft	NOUN
issue-342	90	15	,	,	PUNCT
issue-342	90	16	unreasonable	unreasonable	ADJ
issue-342	90	17	and	and	CCONJ
issue-342	90	18	inappropriate	inappropriate	ADJ
issue-342	90	19	spending	spending	NOUN
issue-342	90	20	(	(	PUNCT
issue-342	90	21	fig	fig	NOUN
issue-342	90	22	.	.	PUNCT
issue-342	90	23	2	2	NUM
issue-342	90	24	)	)	PUNCT
issue-342	90	25	.	.	PUNCT
issue-342	91	1	41,9	41,9	NUM
issue-342	91	2	%	%	NOUN
issue-342	91	3	39,8	39,8	NUM
issue-342	91	4	%	%	NOUN
issue-342	91	5	28,0	28,0	NUM
issue-342	91	6	%	%	NOUN
issue-342	91	7	26,9	26,9	NUM
issue-342	91	8	%	%	NOUN
issue-342	91	9	22,6	22,6	NUM
issue-342	91	10	%	%	NOUN
issue-342	91	11	22,6	22,6	NUM
issue-342	91	12	%	%	NOUN
issue-342	91	13	18,3	18,3	NUM
issue-342	91	14	%	%	NOUN
issue-342	91	15	10,8	10,8	NUM
issue-342	91	16	%	%	NOUN
issue-342	91	17	9,7	9,7	NUM
issue-342	91	18	%	%	NOUN
issue-342	91	19	9,7	9,7	NUM
issue-342	91	20	%	%	NOUN
issue-342	91	21	7,5	7,5	NUM
issue-342	91	22	%	%	NOUN
issue-342	91	23	7,5	7,5	NUM
issue-342	91	24	%	%	NOUN
issue-342	91	25	5,4	5,4	NUM
issue-342	91	26	%	%	NOUN
issue-342	91	27	2,2	2,2	NUM
issue-342	91	28	%	%	NOUN
issue-342	91	29	4,3	4,3	NUM
issue-342	91	30	%	%	NOUN
issue-342	91	31	0,0	0,0	NOUN
issue-342	91	32	%	%	NOUN
issue-342	91	33	20,0	20,0	NOUN
issue-342	91	34	%	%	NOUN
issue-342	91	35	40,0	40,0	NOUN
issue-342	91	36	%	%	NOUN
issue-342	91	37	60,0	60,0	NOUN
issue-342	91	38	%	%	NOUN
issue-342	91	39	theft	theft	NOUN
issue-342	91	40	of	of	ADP
issue-342	91	41	assets	asset	NOUN
issue-342	91	42	unreasonable	unreasonable	ADJ
issue-342	91	43	or	or	CCONJ
issue-342	91	44	inexpedient	inexpedient	ADJ
issue-342	91	45	expenses	expense	NOUN
issue-342	91	46	sabotage	sabotage	NOUN
issue-342	91	47	and	and	CCONJ
issue-342	91	48	negligence	negligence	NOUN
issue-342	91	49	corruption	corruption	NOUN
issue-342	91	50	and	and	CCONJ
issue-342	91	51	bribery	bribery	NOUN
issue-342	91	52	leak	leak	NOUN
issue-342	91	53	of	of	ADP
issue-342	91	54	data	datum	NOUN
issue-342	91	55	illegal	illegal	ADJ
issue-342	91	56	use	use	NOUN
issue-342	91	57	of	of	ADP
issue-342	91	58	assets	asset	NOUN
issue-342	91	59	illegal	illegal	ADJ
issue-342	91	60	acquisition	acquisition	NOUN
issue-342	91	61	of	of	ADP
issue-342	91	62	income	income	NOUN
issue-342	91	63	or	or	CCONJ
issue-342	91	64	purchasing	purchase	VERB
issue-342	91	65	assets	asset	NOUN
issue-342	91	66	purchases	purchase	NOUN
issue-342	91	67	of	of	ADP
issue-342	91	68	unmarketable	unmarketable	ADJ
issue-342	91	69	goods	good	NOUN
issue-342	91	70	and	and	CCONJ
issue-342	91	71	unjustified	unjustified	ADJ
issue-342	91	72	…	…	PUNCT
issue-342	91	73	falsification	falsification	NOUN
issue-342	91	74	of	of	ADP
issue-342	91	75	accounting	accounting	NOUN
issue-342	91	76	documents	document	NOUN
issue-342	91	77	falsification	falsification	NOUN
issue-342	91	78	of	of	ADP
issue-342	91	79	financial	financial	ADJ
issue-342	91	80	statements	statement	NOUN
issue-342	91	81	cybercrimes	cybercrime	NOUN
issue-342	91	82	reduction	reduction	NOUN
issue-342	91	83	of	of	ADP
issue-342	91	84	liabilities	liability	NOUN
issue-342	91	85	and	and	CCONJ
issue-342	91	86	revenues	revenue	NOUN
issue-342	91	87	overstatement	overstatement	NOUN
issue-342	91	88	of	of	ADP
issue-342	91	89	assets	asset	NOUN
issue-342	91	90	illegal	illegal	ADJ
issue-342	91	91	revenue	revenue	NOUN
issue-342	91	92	recognition	recognition	NOUN
issue-342	91	93	other	other	ADJ
issue-342	91	94	fig	fig	NOUN
issue-342	91	95	.	.	PUNCT
issue-342	92	1	2	2	X
issue-342	92	2	.	.	NUM
issue-342	92	3	types	type	NOUN
issue-342	92	4	of	of	ADP
issue-342	92	5	fraud	fraud	NOUN
issue-342	92	6	faced	face	VERB
issue-342	92	7	by	by	ADP
issue-342	92	8	ukrainian	ukrainian	ADJ
issue-342	92	9	companies	company	NOUN
issue-342	92	10	,	,	PUNCT
issue-342	92	11	%	%	INTJ
issue-342	92	12	source	source	NOUN
issue-342	92	13	:	:	PUNCT
issue-342	92	14	(	(	PUNCT
issue-342	92	15	data	datum	NOUN
issue-342	92	16	of	of	ADP
issue-342	92	17	kreston	kreston	PROPN
issue-342	92	18	gcg	gcg	PROPN
issue-342	92	19	report	report	NOUN
issue-342	92	20	“	"	PUNCT
issue-342	92	21	fraud	fraud	NOUN
issue-342	92	22	in	in	ADP
issue-342	92	23	ukrainian	ukrainian	ADJ
issue-342	92	24	companies	company	NOUN
issue-342	92	25	:	:	PUNCT
issue-342	92	26	current	current	ADJ
issue-342	92	27	situation	situation	NOUN
issue-342	92	28	,	,	PUNCT
issue-342	92	29	mechanisms	mechanism	NOUN
issue-342	92	30	of	of	ADP
issue-342	92	31	counteraction	counteraction	NOUN
issue-342	92	32	”	"	PUNCT
issue-342	92	33	,	,	PUNCT
issue-342	92	34	2017	2017	NUM
issue-342	92	35	)	)	PUNCT
issue-342	92	36	baltic	baltic	ADJ
issue-342	92	37	journal	journal	NOUN
issue-342	92	38	of	of	ADP
issue-342	92	39	economic	economic	ADJ
issue-342	92	40	studies	study	NOUN
issue-342	92	41	135	135	NUM
issue-342	92	42	vol	vol	NOUN
issue-342	92	43	.	.	PROPN
issue-342	93	1	4	4	NUM
issue-342	93	2	,	,	PUNCT
issue-342	93	3	no	no	INTJ
issue-342	93	4	.	.	NOUN
issue-342	93	5	1	1	NUM
issue-342	93	6	,	,	PUNCT
issue-342	93	7	2018	2018	NUM
issue-342	93	8	a	a	DET
issue-342	93	9	little	little	ADJ
issue-342	93	10	more	more	ADJ
issue-342	93	11	than	than	ADP
issue-342	93	12	a	a	DET
issue-342	93	13	quarter	quarter	NOUN
issue-342	93	14	of	of	ADP
issue-342	93	15	companies	company	NOUN
issue-342	93	16	faced	face	VERB
issue-342	93	17	with	with	ADP
issue-342	93	18	such	such	ADJ
issue-342	93	19	manifestations	manifestation	NOUN
issue-342	93	20	of	of	ADP
issue-342	93	21	fraud	fraud	NOUN
issue-342	93	22	as	as	ADP
issue-342	93	23	sabotage	sabotage	NOUN
issue-342	93	24	,	,	PUNCT
issue-342	93	25	negligence	negligence	NOUN
issue-342	93	26	,	,	PUNCT
issue-342	93	27	corruption	corruption	NOUN
issue-342	93	28	,	,	PUNCT
issue-342	93	29	and	and	CCONJ
issue-342	93	30	bribery	bribery	NOUN
issue-342	93	31	(	(	PUNCT
issue-342	93	32	28	28	NUM
issue-342	93	33	%	%	NOUN
issue-342	93	34	and	and	CCONJ
issue-342	93	35	26.9	26.9	NUM
issue-342	93	36	%	%	NOUN
issue-342	93	37	respectively	respectively	ADV
issue-342	93	38	)	)	PUNCT
issue-342	93	39	.	.	PUNCT
issue-342	94	1	the	the	DET
issue-342	94	2	third	third	ADJ
issue-342	94	3	group	group	NOUN
issue-342	94	4	,	,	PUNCT
issue-342	94	5	which	which	PRON
issue-342	94	6	was	be	AUX
issue-342	94	7	faced	face	VERB
issue-342	94	8	by	by	ADP
issue-342	94	9	more	more	ADJ
issue-342	94	10	than	than	ADP
issue-342	94	11	20	20	NUM
issue-342	94	12	%	%	NOUN
issue-342	94	13	of	of	ADP
issue-342	94	14	the	the	DET
issue-342	94	15	companies	company	NOUN
issue-342	94	16	in	in	ADP
issue-342	94	17	general	general	ADJ
issue-342	94	18	,	,	PUNCT
issue-342	94	19	is	be	AUX
issue-342	94	20	theft	theft	NOUN
issue-342	94	21	of	of	ADP
issue-342	94	22	information	information	NOUN
issue-342	94	23	and	and	CCONJ
issue-342	94	24	illegal	illegal	ADJ
issue-342	94	25	use	use	NOUN
issue-342	94	26	of	of	ADP
issue-342	94	27	assets	asset	NOUN
issue-342	94	28	.	.	PUNCT
issue-342	95	1	the	the	DET
issue-342	95	2	most	most	ADV
issue-342	95	3	common	common	ADJ
issue-342	95	4	methods	method	NOUN
issue-342	95	5	for	for	ADP
issue-342	95	6	detecting	detect	VERB
issue-342	95	7	fraud	fraud	NOUN
issue-342	95	8	in	in	ADP
issue-342	95	9	ukrainian	ukrainian	ADJ
issue-342	95	10	companies	company	NOUN
issue-342	95	11	are	be	AUX
issue-342	95	12	an	an	DET
issue-342	95	13	internal	internal	ADJ
issue-342	95	14	audit	audit	NOUN
issue-342	95	15	and	and	CCONJ
issue-342	95	16	informal	informal	ADJ
issue-342	95	17	internal	internal	ADJ
issue-342	95	18	sources	source	NOUN
issue-342	95	19	(	(	PUNCT
issue-342	95	20	fig	fig	NOUN
issue-342	95	21	.	.	PUNCT
issue-342	96	1	3	3	NUM
issue-342	96	2	)	)	PUNCT
issue-342	96	3	.	.	PUNCT
issue-342	97	1	the	the	DET
issue-342	97	2	latter	latter	ADJ
issue-342	97	3	ones	one	NOUN
issue-342	97	4	are	be	AUX
issue-342	97	5	the	the	DET
issue-342	97	6	most	most	ADV
issue-342	97	7	common	common	ADJ
issue-342	97	8	way	way	NOUN
issue-342	97	9	of	of	ADP
issue-342	97	10	detecting	detect	VERB
issue-342	97	11	in	in	ADP
issue-342	97	12	the	the	DET
issue-342	97	13	world	world	NOUN
issue-342	97	14	as	as	ADV
issue-342	97	15	well	well	ADV
issue-342	97	16	,	,	PUNCT
issue-342	97	17	but	but	CCONJ
issue-342	97	18	unlike	unlike	ADP
issue-342	97	19	in	in	ADP
issue-342	97	20	ukraine	ukraine	NOUN
issue-342	97	21	,	,	PUNCT
issue-342	97	22	an	an	DET
issue-342	97	23	efficient	efficient	ADJ
issue-342	97	24	and	and	CCONJ
issue-342	97	25	secure	secure	ADJ
issue-342	97	26	channel	channel	NOUN
issue-342	97	27	for	for	ADP
issue-342	97	28	receiving	receive	VERB
issue-342	97	29	information	information	NOUN
issue-342	97	30	–	–	PUNCT
issue-342	97	31	a	a	DET
issue-342	97	32	hotline	hotline	NOUN
issue-342	97	33	(	(	PUNCT
issue-342	97	34	telephone	telephone	NOUN
issue-342	97	35	or	or	CCONJ
issue-342	97	36	online	online	NOUN
issue-342	97	37	)	)	PUNCT
issue-342	97	38	is	be	AUX
issue-342	97	39	developed	develop	VERB
issue-342	97	40	for	for	ADP
issue-342	97	41	their	their	PRON
issue-342	97	42	use	use	NOUN
issue-342	97	43	.	.	PUNCT
issue-342	98	1	in	in	ADP
issue-342	98	2	ukraine	ukraine	NOUN
issue-342	98	3	,	,	PUNCT
issue-342	98	4	only	only	ADV
issue-342	98	5	9	9	NUM
issue-342	98	6	%	%	NOUN
issue-342	98	7	of	of	ADP
issue-342	98	8	companies	company	NOUN
issue-342	98	9	use	use	VERB
issue-342	98	10	it	it	PRON
issue-342	98	11	and	and	CCONJ
issue-342	98	12	about	about	ADP
issue-342	98	13	the	the	DET
issue-342	98	14	same	same	ADJ
issue-342	98	15	number	number	NOUN
issue-342	98	16	are	be	AUX
issue-342	98	17	perceived	perceive	VERB
issue-342	98	18	as	as	ADP
issue-342	98	19	an	an	DET
issue-342	98	20	effective	effective	ADJ
issue-342	98	21	channel	channel	NOUN
issue-342	98	22	(	(	PUNCT
issue-342	98	23	kovbel	kovbel	NOUN
issue-342	98	24	,	,	PUNCT
issue-342	98	25	2017	2017	NUM
issue-342	98	26	)	)	PUNCT
issue-342	98	27	.	.	PUNCT
issue-342	99	1	almost	almost	ADV
issue-342	99	2	a	a	DET
issue-342	99	3	third	third	NOUN
issue-342	99	4	of	of	ADP
issue-342	99	5	cases	case	NOUN
issue-342	99	6	of	of	ADP
issue-342	99	7	fraud	fraud	NOUN
issue-342	99	8	were	be	AUX
issue-342	99	9	detected	detect	VERB
issue-342	99	10	by	by	ADP
issue-342	99	11	chance	chance	NOUN
issue-342	99	12	.	.	PUNCT
issue-342	100	1	at	at	ADP
issue-342	100	2	the	the	DET
issue-342	100	3	same	same	ADJ
issue-342	100	4	time	time	NOUN
issue-342	100	5	,	,	PUNCT
issue-342	100	6	more	more	ADV
issue-342	100	7	often	often	ADV
issue-342	100	8	the	the	DET
issue-342	100	9	practice	practice	NOUN
issue-342	100	10	of	of	ADP
issue-342	100	11	accidental	accidental	ADJ
issue-342	100	12	detection	detection	NOUN
issue-342	100	13	is	be	AUX
issue-342	100	14	noted	note	VERB
issue-342	100	15	by	by	ADP
issue-342	100	16	representatives	representative	NOUN
issue-342	100	17	of	of	ADP
issue-342	100	18	the	the	DET
issue-342	100	19	sectors	sector	NOUN
issue-342	100	20	of	of	ADP
issue-342	100	21	trade	trade	NOUN
issue-342	100	22	and	and	CCONJ
issue-342	100	23	industry	industry	NOUN
issue-342	100	24	,	,	PUNCT
issue-342	100	25	which	which	PRON
issue-342	100	26	often	often	ADV
issue-342	100	27	show	show	VERB
issue-342	100	28	cases	case	NOUN
issue-342	100	29	of	of	ADP
issue-342	100	30	fraud	fraud	NOUN
issue-342	100	31	.	.	PUNCT
issue-342	101	1	informal	informal	ADJ
issue-342	101	2	internal	internal	ADJ
issue-342	101	3	sources	source	NOUN
issue-342	101	4	more	more	ADV
issue-342	101	5	often	often	ADV
issue-342	101	6	contribute	contribute	VERB
issue-342	101	7	to	to	ADP
issue-342	101	8	the	the	DET
issue-342	101	9	detection	detection	NOUN
issue-342	101	10	of	of	ADP
issue-342	101	11	fraud	fraud	NOUN
issue-342	101	12	in	in	ADP
issue-342	101	13	the	the	DET
issue-342	101	14	field	field	NOUN
issue-342	101	15	of	of	ADP
issue-342	101	16	agriculture	agriculture	NOUN
issue-342	101	17	,	,	PUNCT
issue-342	101	18	technology	technology	NOUN
issue-342	101	19	,	,	PUNCT
issue-342	101	20	transport	transport	NOUN
issue-342	101	21	and	and	CCONJ
issue-342	101	22	logistics	logistic	NOUN
issue-342	101	23	(	(	PUNCT
issue-342	101	24	table	table	NOUN
issue-342	101	25	2	2	NUM
issue-342	101	26	)	)	PUNCT
issue-342	101	27	.	.	PUNCT
issue-342	102	1	fig	fig	NOUN
issue-342	102	2	.	.	PUNCT
issue-342	103	1	3	3	X
issue-342	103	2	.	.	X
issue-342	103	3	operations	operation	NOUN
issue-342	103	4	for	for	ADP
issue-342	103	5	detecting	detect	VERB
issue-342	103	6	fraud	fraud	NOUN
issue-342	103	7	in	in	ADP
issue-342	103	8	ukrainian	ukrainian	ADJ
issue-342	103	9	companies	company	NOUN
issue-342	103	10	,	,	PUNCT
issue-342	103	11	%	%	INTJ
issue-342	103	12	source	source	NOUN
issue-342	103	13	:	:	PUNCT
issue-342	103	14	(	(	PUNCT
issue-342	103	15	data	datum	NOUN
issue-342	103	16	of	of	ADP
issue-342	103	17	kreston	kreston	PROPN
issue-342	103	18	gcg	gcg	PROPN
issue-342	103	19	report	report	NOUN
issue-342	103	20	“	"	PUNCT
issue-342	103	21	fraud	fraud	NOUN
issue-342	103	22	in	in	ADP
issue-342	103	23	ukrainian	ukrainian	ADJ
issue-342	103	24	companies	company	NOUN
issue-342	103	25	:	:	PUNCT
issue-342	103	26	current	current	ADJ
issue-342	103	27	situation	situation	NOUN
issue-342	103	28	,	,	PUNCT
issue-342	103	29	mechanisms	mechanism	NOUN
issue-342	103	30	of	of	ADP
issue-342	103	31	counteraction	counteraction	NOUN
issue-342	103	32	”	"	PUNCT
issue-342	103	33	,	,	PUNCT
issue-342	103	34	2017	2017	NUM
issue-342	103	35	)	)	PUNCT
issue-342	104	1	43,4	43,4	NUM
issue-342	104	2	%	%	NOUN
issue-342	104	3	38,2	38,2	NUM
issue-342	104	4	%	%	NOUN
issue-342	104	5	32,9	32,9	NUM
issue-342	104	6	%	%	NOUN
issue-342	104	7	31,6	31,6	NUM
issue-342	104	8	%	%	NOUN
issue-342	104	9	30,3	30,3	NUM
issue-342	104	10	%	%	NOUN
issue-342	104	11	23,7	23,7	NUM
issue-342	104	12	%	%	NOUN
issue-342	104	13	18,4	18,4	NUM
issue-342	104	14	%	%	NOUN
issue-342	104	15	6,6	6,6	NUM
issue-342	104	16	%	%	NOUN
issue-342	104	17	2,6	2,6	NUM
issue-342	104	18	%	%	NOUN
issue-342	104	19	1,3	1,3	NUM
issue-342	104	20	%	%	NOUN
issue-342	104	21	2,6	2,6	NUM
issue-342	104	22	%	%	NOUN
issue-342	104	23	0,0	0,0	NOUN
issue-342	104	24	%	%	NOUN
issue-342	104	25	10,0	10,0	NOUN
issue-342	104	26	%	%	NOUN
issue-342	104	27	20,0	20,0	NOUN
issue-342	104	28	%	%	NOUN
issue-342	104	29	30,0	30,0	NUM
issue-342	104	30	%	%	NOUN
issue-342	104	31	40,0	40,0	NOUN
issue-342	104	32	%	%	NOUN
issue-342	104	33	50,0	50,0	NOUN
issue-342	104	34	%	%	NOUN
issue-342	104	35	internal	internal	ADJ
issue-342	104	36	audit	audit	NOUN
issue-342	104	37	informal	informal	ADJ
issue-342	104	38	internal	internal	ADJ
issue-342	104	39	sources	source	NOUN
issue-342	104	40	accidental	accidental	ADJ
issue-342	104	41	detection	detection	NOUN
issue-342	104	42	registration	registration	NOUN
issue-342	104	43	of	of	ADP
issue-342	104	44	suspicious	suspicious	ADJ
issue-342	104	45	transactions	transaction	NOUN
issue-342	104	46	security	security	NOUN
issue-342	104	47	service	service	NOUN
issue-342	104	48	actions	action	NOUN
issue-342	104	49	informal	informal	ADJ
issue-342	104	50	external	external	ADJ
issue-342	104	51	sources	source	NOUN
issue-342	104	52	due	due	ADP
issue-342	104	53	to	to	ADP
issue-342	104	54	rotation	rotation	NOUN
issue-342	104	55	of	of	ADP
issue-342	104	56	staff	staff	NOUN
issue-342	104	57	hotline	hotline	NOUN
issue-342	104	58	external	external	ADJ
issue-342	104	59	investigation	investigation	NOUN
issue-342	104	60	actions	action	NOUN
issue-342	104	61	of	of	ADP
issue-342	104	62	law	law	NOUN
issue-342	104	63	enforcement	enforcement	NOUN
issue-342	104	64	authorities	authority	NOUN
issue-342	104	65	difficult	difficult	ADJ
issue-342	104	66	to	to	PART
issue-342	104	67	answer	answer	VERB
issue-342	104	68	table	table	NOUN
issue-342	104	69	2	2	NUM
issue-342	104	70	operations	operation	NOUN
issue-342	104	71	for	for	ADP
issue-342	104	72	detecting	detect	VERB
issue-342	104	73	fraud	fraud	NOUN
issue-342	104	74	in	in	ADP
issue-342	104	75	the	the	DET
issue-342	104	76	sectors	sector	NOUN
issue-342	104	77	of	of	ADP
issue-342	104	78	the	the	DET
issue-342	104	79	economy	economy	NOUN
issue-342	104	80	,	,	PUNCT
issue-342	104	81	%	%	INTJ
issue-342	104	82	means	mean	NOUN
issue-342	104	83	of	of	ADP
issue-342	104	84	fraud	fraud	NOUN
issue-342	104	85	detection	detection	NOUN
issue-342	104	86	sectors	sector	NOUN
issue-342	104	87	of	of	ADP
issue-342	104	88	the	the	DET
issue-342	104	89	economy	economy	NOUN
issue-342	104	90	trade	trade	NOUN
issue-342	104	91	agriculture	agriculture	NOUN
issue-342	104	92	food	food	NOUN
issue-342	104	93	industry	industry	NOUN
issue-342	104	94	industrial	industrial	ADJ
issue-342	104	95	production	production	NOUN
issue-342	104	96	transport	transport	NOUN
issue-342	104	97	and	and	CCONJ
issue-342	104	98	logistics	logistic	NOUN
issue-342	104	99	technology	technology	NOUN
issue-342	104	100	internal	internal	ADJ
issue-342	104	101	audit	audit	NOUN
issue-342	104	102	informal	informal	ADJ
issue-342	104	103	internal	internal	ADJ
issue-342	104	104	sources	source	NOUN
issue-342	104	105	accidental	accidental	ADJ
issue-342	104	106	detection	detection	NOUN
issue-342	104	107	registration	registration	NOUN
issue-342	104	108	of	of	ADP
issue-342	104	109	suspicious	suspicious	ADJ
issue-342	104	110	transactions	transaction	NOUN
issue-342	104	111	security	security	NOUN
issue-342	104	112	service	service	NOUN
issue-342	104	113	actions	action	NOUN
issue-342	104	114	informal	informal	ADJ
issue-342	104	115	external	external	ADJ
issue-342	104	116	sources	source	NOUN
issue-342	104	117	due	due	ADP
issue-342	104	118	to	to	ADP
issue-342	104	119	rotation	rotation	NOUN
issue-342	104	120	of	of	ADP
issue-342	104	121	staff	staff	NOUN
issue-342	104	122	hotline	hotline	NOUN
issue-342	104	123	external	external	ADJ
issue-342	104	124	investigations	investigation	NOUN
issue-342	104	125	actions	action	NOUN
issue-342	104	126	of	of	ADP
issue-342	104	127	law	law	NOUN
issue-342	104	128	enforcement	enforcement	NOUN
issue-342	104	129	authorities	authority	NOUN
issue-342	104	130	notes	note	VERB
issue-342	104	131	.	.	PUNCT
issue-342	105	1	the	the	DET
issue-342	105	2	colour	colour	NOUN
issue-342	105	3	saturation	saturation	NOUN
issue-342	105	4	(	(	PUNCT
issue-342	105	5	from	from	ADP
issue-342	105	6	darker	dark	ADJ
issue-342	105	7	to	to	PART
issue-342	105	8	lighter	light	ADJ
issue-342	105	9	)	)	PUNCT
issue-342	105	10	shows	show	VERB
issue-342	105	11	the	the	DET
issue-342	105	12	intensity	intensity	NOUN
issue-342	105	13	of	of	ADP
issue-342	105	14	using	use	VERB
issue-342	105	15	one	one	NUM
issue-342	105	16	or	or	CCONJ
issue-342	105	17	another	another	DET
issue-342	105	18	method	method	NOUN
issue-342	105	19	of	of	ADP
issue-342	105	20	detecting	detect	VERB
issue-342	105	21	fraud	fraud	NOUN
issue-342	105	22	.	.	PUNCT
issue-342	106	1	the	the	DET
issue-342	106	2	lightest	light	ADJ
issue-342	106	3	colour	colour	NOUN
issue-342	106	4	means	mean	VERB
issue-342	106	5	that	that	SCONJ
issue-342	106	6	this	this	DET
issue-342	106	7	method	method	NOUN
issue-342	106	8	was	be	AUX
issue-342	106	9	not	not	PART
issue-342	106	10	used	use	VERB
issue-342	106	11	to	to	PART
issue-342	106	12	register	register	VERB
issue-342	106	13	a	a	DET
issue-342	106	14	fraud	fraud	NOUN
issue-342	106	15	source	source	NOUN
issue-342	106	16	:	:	PUNCT
issue-342	106	17	(	(	PUNCT
issue-342	106	18	data	datum	NOUN
issue-342	106	19	of	of	ADP
issue-342	106	20	kreston	kreston	PROPN
issue-342	106	21	gcg	gcg	PROPN
issue-342	106	22	report	report	NOUN
issue-342	106	23	“	"	PUNCT
issue-342	106	24	fraud	fraud	NOUN
issue-342	106	25	in	in	ADP
issue-342	106	26	ukrainian	ukrainian	ADJ
issue-342	106	27	companies	company	NOUN
issue-342	106	28	:	:	PUNCT
issue-342	106	29	current	current	ADJ
issue-342	106	30	situation	situation	NOUN
issue-342	106	31	,	,	PUNCT
issue-342	106	32	mechanisms	mechanism	NOUN
issue-342	106	33	of	of	ADP
issue-342	106	34	counteraction	counteraction	NOUN
issue-342	106	35	”	"	PUNCT
issue-342	106	36	,	,	PUNCT
issue-342	106	37	2017	2017	NUM
issue-342	106	38	)	)	PUNCT
issue-342	106	39	baltic	baltic	ADJ
issue-342	106	40	journal	journal	NOUN
issue-342	106	41	of	of	ADP
issue-342	106	42	economic	economic	ADJ
issue-342	106	43	studies	study	NOUN
issue-342	106	44	136	136	NUM
issue-342	106	45	vol	vol	NOUN
issue-342	106	46	.	.	PROPN
issue-342	107	1	4	4	NUM
issue-342	107	2	,	,	PUNCT
issue-342	107	3	no	no	INTJ
issue-342	107	4	.	.	NOUN
issue-342	107	5	1	1	NUM
issue-342	107	6	,	,	PUNCT
issue-342	107	7	2018	2018	NUM
issue-342	107	8	only	only	ADV
issue-342	107	9	10	10	NUM
issue-342	107	10	%	%	NOUN
issue-342	107	11	of	of	ADP
issue-342	107	12	ukrainian	ukrainian	ADJ
issue-342	107	13	companies	company	NOUN
issue-342	107	14	have	have	VERB
issue-342	107	15	experience	experience	NOUN
issue-342	107	16	in	in	ADP
issue-342	107	17	attracting	attract	VERB
issue-342	107	18	external	external	ADJ
issue-342	107	19	consultants	consultant	NOUN
issue-342	107	20	to	to	ADP
issue-342	107	21	independent	independent	ADJ
issue-342	107	22	investigations	investigation	NOUN
issue-342	107	23	.	.	PUNCT
issue-342	108	1	however	however	ADV
issue-342	108	2	,	,	PUNCT
issue-342	108	3	as	as	SCONJ
issue-342	108	4	practice	practice	NOUN
issue-342	108	5	shows	show	NOUN
issue-342	108	6	,	,	PUNCT
issue-342	108	7	the	the	DET
issue-342	108	8	very	very	ADV
issue-342	108	9	independent	independent	ADJ
issue-342	108	10	,	,	PUNCT
issue-342	108	11	unbiased	unbiased	ADJ
issue-342	108	12	view	view	NOUN
issue-342	108	13	of	of	ADP
issue-342	108	14	the	the	DET
issue-342	108	15	external	external	ADJ
issue-342	108	16	specialist	specialist	NOUN
issue-342	108	17	on	on	ADP
issue-342	108	18	the	the	DET
issue-342	108	19	control	control	NOUN
issue-342	108	20	system	system	NOUN
issue-342	108	21	and	and	CCONJ
issue-342	108	22	business	business	NOUN
issue-342	108	23	processes	process	NOUN
issue-342	108	24	allows	allow	VERB
issue-342	108	25	creating	create	VERB
issue-342	108	26	a	a	DET
issue-342	108	27	high	high	ADJ
issue-342	108	28	-	-	PUNCT
issue-342	108	29	quality	quality	NOUN
issue-342	108	30	system	system	NOUN
issue-342	108	31	of	of	ADP
issue-342	108	32	preventive	preventive	ADJ
issue-342	108	33	mechanisms	mechanism	NOUN
issue-342	108	34	for	for	ADP
issue-342	108	35	counteracting	counteract	VERB
issue-342	108	36	fraudulent	fraudulent	ADJ
issue-342	108	37	actions	action	NOUN
issue-342	108	38	and	and	CCONJ
issue-342	108	39	in	in	ADP
issue-342	108	40	general	general	ADJ
issue-342	108	41	,	,	PUNCT
issue-342	108	42	improving	improve	VERB
issue-342	108	43	the	the	DET
issue-342	108	44	efficiency	efficiency	NOUN
issue-342	108	45	of	of	ADP
issue-342	108	46	business	business	NOUN
issue-342	108	47	processes	process	NOUN
issue-342	108	48	of	of	ADP
issue-342	108	49	the	the	DET
issue-342	108	50	company	company	NOUN
issue-342	108	51	.	.	PUNCT
issue-342	109	1	at	at	ADP
issue-342	109	2	present	present	ADJ
issue-342	109	3	,	,	PUNCT
issue-342	109	4	foreign	foreign	ADJ
issue-342	109	5	companies	company	NOUN
issue-342	109	6	actively	actively	ADV
issue-342	109	7	use	use	VERB
issue-342	109	8	independent	independent	ADJ
issue-342	109	9	economic	economic	ADJ
issue-342	109	10	investigations	investigation	NOUN
issue-342	109	11	such	such	ADJ
issue-342	109	12	as	as	ADP
issue-342	109	13	forensic	forensic	ADJ
issue-342	109	14	accounting	accounting	NOUN
issue-342	109	15	.	.	PUNCT
issue-342	110	1	with	with	ADP
issue-342	110	2	the	the	DET
issue-342	110	3	help	help	NOUN
issue-342	110	4	of	of	ADP
issue-342	110	5	forensic	forensic	ADJ
issue-342	110	6	accounting	accounting	NOUN
issue-342	110	7	,	,	PUNCT
issue-342	110	8	it	it	PRON
issue-342	110	9	is	be	AUX
issue-342	110	10	possible	possible	ADJ
issue-342	110	11	:	:	PUNCT
issue-342	110	12	to	to	PART
issue-342	110	13	evaluate	evaluate	VERB
issue-342	110	14	the	the	DET
issue-342	110	15	effectiveness	effectiveness	NOUN
issue-342	110	16	of	of	ADP
issue-342	110	17	organization	organization	NOUN
issue-342	110	18	of	of	ADP
issue-342	110	19	internal	internal	ADJ
issue-342	110	20	business	business	NOUN
issue-342	110	21	processes	process	NOUN
issue-342	110	22	;	;	PUNCT
issue-342	110	23	to	to	PART
issue-342	110	24	conduct	conduct	VERB
issue-342	110	25	an	an	DET
issue-342	110	26	independent	independent	ADJ
issue-342	110	27	financial	financial	ADJ
issue-342	110	28	examination	examination	NOUN
issue-342	110	29	;	;	PUNCT
issue-342	110	30	to	to	PART
issue-342	110	31	discover	discover	VERB
issue-342	110	32	the	the	DET
issue-342	110	33	facts	fact	NOUN
issue-342	110	34	of	of	ADP
issue-342	110	35	financial	financial	ADJ
issue-342	110	36	fraud	fraud	NOUN
issue-342	110	37	within	within	ADP
issue-342	110	38	the	the	DET
issue-342	110	39	company	company	NOUN
issue-342	110	40	;	;	PUNCT
issue-342	110	41	to	to	PART
issue-342	110	42	protect	protect	VERB
issue-342	110	43	own	own	ADJ
issue-342	110	44	interests	interest	NOUN
issue-342	110	45	in	in	ADP
issue-342	110	46	court	court	NOUN
issue-342	110	47	;	;	PUNCT
issue-342	110	48	to	to	PART
issue-342	110	49	develop	develop	VERB
issue-342	110	50	an	an	DET
issue-342	110	51	effective	effective	ADJ
issue-342	110	52	individual	individual	ADJ
issue-342	110	53	system	system	NOUN
issue-342	110	54	of	of	ADP
issue-342	110	55	internal	internal	ADJ
issue-342	110	56	financial	financial	ADJ
issue-342	110	57	security	security	NOUN
issue-342	110	58	;	;	PUNCT
issue-342	110	59	to	to	PART
issue-342	110	60	ensure	ensure	VERB
issue-342	110	61	effective	effective	ADJ
issue-342	110	62	and	and	CCONJ
issue-342	110	63	transparent	transparent	ADJ
issue-342	110	64	interaction	interaction	NOUN
issue-342	110	65	with	with	ADP
issue-342	110	66	counterparties	counterpartie	NOUN
issue-342	110	67	;	;	PUNCT
issue-342	110	68	to	to	PART
issue-342	110	69	protect	protect	VERB
issue-342	110	70	the	the	DET
issue-342	110	71	company	company	NOUN
issue-342	110	72	from	from	ADP
issue-342	110	73	aggressive	aggressive	ADJ
issue-342	110	74	external	external	ADJ
issue-342	110	75	interference	interference	NOUN
issue-342	110	76	by	by	ADP
issue-342	110	77	competitors	competitor	NOUN
issue-342	110	78	.	.	PUNCT
issue-342	111	1	the	the	DET
issue-342	111	2	concept	concept	NOUN
issue-342	111	3	of	of	ADP
issue-342	111	4	“	"	PUNCT
issue-342	111	5	forensic	forensic	ADJ
issue-342	111	6	accounting	accounting	NOUN
issue-342	111	7	”	"	PUNCT
issue-342	111	8	in	in	ADP
issue-342	111	9	ukraine	ukraine	PROPN
issue-342	111	10	is	be	AUX
issue-342	111	11	understood	understand	VERB
issue-342	111	12	only	only	ADV
issue-342	111	13	by	by	ADP
issue-342	111	14	few	few	ADJ
issue-342	111	15	experts	expert	NOUN
issue-342	111	16	.	.	PUNCT
issue-342	112	1	today	today	NOUN
issue-342	112	2	this	this	DET
issue-342	112	3	specific	specific	ADJ
issue-342	112	4	service	service	NOUN
issue-342	112	5	has	have	AUX
issue-342	112	6	just	just	ADV
issue-342	112	7	started	start	VERB
issue-342	112	8	to	to	PART
issue-342	112	9	be	be	AUX
issue-342	112	10	offered	offer	VERB
issue-342	112	11	to	to	ADP
issue-342	112	12	domestic	domestic	ADJ
issue-342	112	13	businesses	business	NOUN
issue-342	112	14	.	.	PUNCT
issue-342	113	1	so	so	ADV
issue-342	113	2	far	far	ADV
issue-342	113	3	,	,	PUNCT
issue-342	113	4	small	small	ADJ
issue-342	113	5	companies	company	NOUN
issue-342	113	6	pay	pay	VERB
issue-342	113	7	attention	attention	NOUN
issue-342	113	8	to	to	ADP
issue-342	113	9	it	it	PRON
issue-342	113	10	.	.	PUNCT
issue-342	114	1	among	among	ADP
issue-342	114	2	the	the	DET
issue-342	114	3	services	service	NOUN
issue-342	114	4	provided	provide	VERB
issue-342	114	5	by	by	ADP
issue-342	114	6	domestic	domestic	ADJ
issue-342	114	7	audit	audit	NOUN
issue-342	114	8	,	,	PUNCT
issue-342	114	9	legal	legal	ADJ
issue-342	114	10	and	and	CCONJ
issue-342	114	11	consulting	consult	VERB
issue-342	114	12	companies	company	NOUN
issue-342	114	13	,	,	PUNCT
issue-342	114	14	there	there	PRON
issue-342	114	15	is	be	VERB
issue-342	114	16	a	a	DET
issue-342	114	17	forensic	forensic	ADJ
issue-342	114	18	accounting	accounting	NOUN
issue-342	114	19	service	service	NOUN
issue-342	114	20	.	.	PUNCT
issue-342	115	1	however	however	ADV
issue-342	115	2	,	,	PUNCT
issue-342	115	3	forensic	forensic	ADJ
issue-342	115	4	accounting	accounting	NOUN
issue-342	115	5	companies	company	NOUN
issue-342	115	6	(	(	PUNCT
issue-342	115	7	spencer	spencer	PROPN
issue-342	115	8	&	&	CCONJ
issue-342	115	9	kauffmann	kauffmann	PROPN
issue-342	115	10	,	,	PUNCT
issue-342	115	11	kreston	kreston	PROPN
issue-342	115	12	gcg	gcg	PROPN
issue-342	115	13	,	,	PUNCT
issue-342	115	14	deloitte	deloitte	PROPN
issue-342	115	15	consulting	consulting	NOUN
issue-342	115	16	,	,	PUNCT
issue-342	115	17	otten	otten	PROPN
issue-342	115	18	consulting	consulting	PROPN
issue-342	115	19	,	,	PUNCT
issue-342	115	20	credo	credo	NOUN
issue-342	115	21	-	-	PUNCT
issue-342	115	22	audit	audit	NOUN
issue-342	115	23	company	company	NOUN
issue-342	115	24	)	)	PUNCT
issue-342	115	25	provide	provide	VERB
issue-342	115	26	a	a	DET
issue-342	115	27	very	very	ADV
issue-342	115	28	narrow	narrow	ADJ
issue-342	115	29	range	range	NOUN
issue-342	115	30	of	of	ADP
issue-342	115	31	services	service	NOUN
issue-342	115	32	in	in	ADP
issue-342	115	33	this	this	DET
issue-342	115	34	direction	direction	NOUN
issue-342	115	35	.	.	PUNCT
issue-342	116	1	therefore	therefore	ADV
issue-342	116	2	,	,	PUNCT
issue-342	116	3	in	in	ADP
issue-342	116	4	order	order	NOUN
issue-342	116	5	to	to	PART
issue-342	116	6	develop	develop	VERB
issue-342	116	7	forensic	forensic	ADJ
issue-342	116	8	accounting	accounting	NOUN
issue-342	116	9	in	in	ADP
issue-342	116	10	the	the	DET
issue-342	116	11	domestic	domestic	ADJ
issue-342	116	12	market	market	NOUN
issue-342	116	13	,	,	PUNCT
issue-342	116	14	we	we	PRON
issue-342	116	15	offer	offer	VERB
issue-342	116	16	companies	company	NOUN
issue-342	116	17	to	to	PART
issue-342	116	18	expand	expand	VERB
issue-342	116	19	the	the	DET
issue-342	116	20	content	content	NOUN
issue-342	116	21	of	of	ADP
issue-342	116	22	services	service	NOUN
issue-342	116	23	for	for	ADP
issue-342	116	24	forensic	forensic	ADJ
issue-342	116	25	accounting	accounting	NOUN
issue-342	116	26	.	.	PUNCT
issue-342	117	1	the	the	DET
issue-342	117	2	main	main	ADJ
issue-342	117	3	content	content	NOUN
issue-342	117	4	of	of	ADP
issue-342	117	5	the	the	DET
issue-342	117	6	proposed	propose	VERB
issue-342	117	7	forensic	forensic	ADJ
issue-342	117	8	accounting	accounting	NOUN
issue-342	117	9	service	service	NOUN
issue-342	117	10	is	be	AUX
issue-342	117	11	presented	present	VERB
issue-342	117	12	in	in	ADP
issue-342	117	13	table	table	NOUN
issue-342	117	14	3	3	NUM
issue-342	117	15	.	.	PUNCT
issue-342	118	1	also	also	ADV
issue-342	118	2	,	,	PUNCT
issue-342	118	3	during	during	ADP
issue-342	118	4	the	the	DET
issue-342	118	5	forensic	forensic	ADJ
issue-342	118	6	accounting	accounting	NOUN
issue-342	118	7	,	,	PUNCT
issue-342	118	8	we	we	PRON
issue-342	118	9	propose	propose	VERB
issue-342	118	10	the	the	DET
issue-342	118	11	following	follow	VERB
issue-342	118	12	list	list	NOUN
issue-342	118	13	of	of	ADP
issue-342	118	14	procedures	procedure	NOUN
issue-342	118	15	,	,	PUNCT
issue-342	118	16	shown	show	VERB
issue-342	118	17	in	in	ADP
issue-342	118	18	figure	figure	NOUN
issue-342	118	19	3	3	NUM
issue-342	118	20	.	.	PUNCT
issue-342	119	1	in	in	ADP
issue-342	119	2	order	order	NOUN
issue-342	119	3	to	to	PART
issue-342	119	4	develop	develop	VERB
issue-342	119	5	this	this	DET
issue-342	119	6	type	type	NOUN
issue-342	119	7	of	of	ADP
issue-342	119	8	service	service	NOUN
issue-342	119	9	in	in	ADP
issue-342	119	10	ukraine	ukraine	NOUN
issue-342	119	11	,	,	PUNCT
issue-342	119	12	it	it	PRON
issue-342	119	13	is	be	AUX
issue-342	119	14	also	also	ADV
issue-342	119	15	necessary	necessary	ADJ
issue-342	119	16	to	to	PART
issue-342	119	17	take	take	VERB
issue-342	119	18	into	into	ADP
issue-342	119	19	account	account	NOUN
issue-342	119	20	the	the	DET
issue-342	119	21	foreign	foreign	ADJ
issue-342	119	22	experience	experience	NOUN
issue-342	119	23	of	of	ADP
issue-342	119	24	the	the	DET
issue-342	119	25	training	training	NOUN
issue-342	119	26	of	of	ADP
issue-342	119	27	specialists	specialist	NOUN
issue-342	119	28	in	in	ADP
issue-342	119	29	the	the	DET
issue-342	119	30	field	field	NOUN
issue-342	119	31	of	of	ADP
issue-342	119	32	forensic	forensic	ADJ
issue-342	119	33	accounting	accounting	NOUN
issue-342	119	34	.	.	PUNCT
issue-342	120	1	namely	namely	ADV
issue-342	120	2	,	,	PUNCT
issue-342	120	3	it	it	PRON
issue-342	120	4	is	be	AUX
issue-342	120	5	necessary	necessary	ADJ
issue-342	120	6	to	to	PART
issue-342	120	7	begin	begin	VERB
issue-342	120	8	the	the	DET
issue-342	120	9	training	training	NOUN
issue-342	120	10	of	of	ADP
issue-342	120	11	specialists	specialist	NOUN
issue-342	120	12	on	on	ADP
issue-342	120	13	forensic	forensic	ADJ
issue-342	120	14	accounting	accounting	NOUN
issue-342	120	15	by	by	ADP
issue-342	120	16	including	include	VERB
issue-342	120	17	specialized	specialized	ADJ
issue-342	120	18	courses	course	NOUN
issue-342	120	19	on	on	ADP
issue-342	120	20	forensic	forensic	ADJ
issue-342	120	21	accounting	accounting	NOUN
issue-342	120	22	in	in	ADP
issue-342	120	23	the	the	DET
issue-342	120	24	curricula	curricula	NOUN
issue-342	120	25	of	of	ADP
issue-342	120	26	higher	high	ADJ
issue-342	120	27	educational	educational	ADJ
issue-342	120	28	institutions	institution	NOUN
issue-342	120	29	.	.	PUNCT
issue-342	121	1	it	it	PRON
issue-342	121	2	is	be	AUX
issue-342	121	3	also	also	ADV
issue-342	121	4	necessary	necessary	ADJ
issue-342	121	5	to	to	PART
issue-342	121	6	develop	develop	VERB
issue-342	121	7	the	the	DET
issue-342	121	8	cooperation	cooperation	NOUN
issue-342	121	9	of	of	ADP
issue-342	121	10	ukrainian	ukrainian	ADJ
issue-342	121	11	professional	professional	ADJ
issue-342	121	12	organizations	organization	NOUN
issue-342	121	13	with	with	ADP
issue-342	121	14	foreign	foreign	ADJ
issue-342	121	15	professional	professional	ADJ
issue-342	121	16	organizations	organization	NOUN
issue-342	121	17	in	in	ADP
issue-342	121	18	order	order	NOUN
issue-342	121	19	to	to	PART
issue-342	121	20	provide	provide	VERB
issue-342	121	21	specialists	specialist	NOUN
issue-342	121	22	with	with	ADP
issue-342	121	23	the	the	DET
issue-342	121	24	possibility	possibility	NOUN
issue-342	121	25	to	to	PART
issue-342	121	26	obtain	obtain	VERB
issue-342	121	27	international	international	ADJ
issue-342	121	28	certificates	certificate	NOUN
issue-342	121	29	,	,	PUNCT
issue-342	121	30	as	as	ADV
issue-342	121	31	well	well	ADV
issue-342	121	32	as	as	ADP
issue-342	121	33	to	to	PART
issue-342	121	34	involve	involve	VERB
issue-342	121	35	audit	audit	NOUN
issue-342	121	36	,	,	PUNCT
issue-342	121	37	legal	legal	ADJ
issue-342	121	38	,	,	PUNCT
issue-342	121	39	and	and	CCONJ
issue-342	121	40	consulting	consult	VERB
issue-342	121	41	companies	company	NOUN
issue-342	121	42	in	in	ADP
issue-342	121	43	the	the	DET
issue-342	121	44	process	process	NOUN
issue-342	121	45	of	of	ADP
issue-342	121	46	professional	professional	ADJ
issue-342	121	47	training	training	NOUN
issue-342	121	48	in	in	ADP
issue-342	121	49	forensic	forensic	ADJ
issue-342	121	50	accounting	accounting	NOUN
issue-342	121	51	.	.	PUNCT
issue-342	122	1	table	table	NOUN
issue-342	122	2	3	3	NUM
issue-342	122	3	the	the	DET
issue-342	122	4	proposed	propose	VERB
issue-342	122	5	structure	structure	NOUN
issue-342	122	6	and	and	CCONJ
issue-342	122	7	content	content	NOUN
issue-342	122	8	of	of	ADP
issue-342	122	9	forensic	forensic	ADJ
issue-342	122	10	accounting	accounting	NOUN
issue-342	122	11	services	service	NOUN
issue-342	122	12	type	type	NOUN
issue-342	122	13	of	of	ADP
issue-342	122	14	service	service	NOUN
issue-342	122	15	content	content	NOUN
issue-342	122	16	of	of	ADP
issue-342	122	17	the	the	DET
issue-342	122	18	service	service	NOUN
issue-342	122	19	financial	financial	ADJ
issue-342	122	20	investigations	investigation	NOUN
issue-342	122	21	analysis	analysis	NOUN
issue-342	122	22	of	of	ADP
issue-342	122	23	existing	exist	VERB
issue-342	122	24	security	security	NOUN
issue-342	122	25	systems	system	NOUN
issue-342	122	26	of	of	ADP
issue-342	122	27	the	the	DET
issue-342	122	28	company	company	NOUN
issue-342	122	29	.	.	PUNCT
issue-342	123	1	assessment	assessment	NOUN
issue-342	123	2	of	of	ADP
issue-342	123	3	procedures	procedure	NOUN
issue-342	123	4	and	and	CCONJ
issue-342	123	5	internal	internal	ADJ
issue-342	123	6	policies	policy	NOUN
issue-342	123	7	.	.	PUNCT
issue-342	124	1	check	check	NOUN
issue-342	124	2	of	of	ADP
issue-342	124	3	the	the	DET
issue-342	124	4	effectiveness	effectiveness	NOUN
issue-342	124	5	of	of	ADP
issue-342	124	6	the	the	DET
issue-342	124	7	activity	activity	NOUN
issue-342	124	8	and	and	CCONJ
issue-342	124	9	evaluation	evaluation	NOUN
issue-342	124	10	of	of	ADP
issue-342	124	11	financial	financial	ADJ
issue-342	124	12	losses	loss	NOUN
issue-342	124	13	in	in	ADP
issue-342	124	14	the	the	DET
issue-342	124	15	processes	process	NOUN
issue-342	124	16	of	of	ADP
issue-342	124	17	production	production	NOUN
issue-342	124	18	,	,	PUNCT
issue-342	124	19	supply	supply	NOUN
issue-342	124	20	,	,	PUNCT
issue-342	124	21	and	and	CCONJ
issue-342	124	22	sale	sale	NOUN
issue-342	124	23	.	.	PUNCT
issue-342	125	1	detection	detection	NOUN
issue-342	125	2	of	of	ADP
issue-342	125	3	facts	fact	NOUN
issue-342	125	4	and	and	CCONJ
issue-342	125	5	causes	cause	NOUN
issue-342	125	6	of	of	ADP
issue-342	125	7	fraud	fraud	NOUN
issue-342	125	8	.	.	PUNCT
issue-342	126	1	search	search	NOUN
issue-342	126	2	for	for	ADP
issue-342	126	3	stolen	steal	VERB
issue-342	126	4	assets	asset	NOUN
issue-342	126	5	.	.	PUNCT
issue-342	127	1	organization	organization	NOUN
issue-342	127	2	of	of	ADP
issue-342	127	3	management	management	NOUN
issue-342	127	4	and	and	CCONJ
issue-342	127	5	control	control	NOUN
issue-342	127	6	to	to	PART
issue-342	127	7	prevent	prevent	VERB
issue-342	127	8	financial	financial	ADJ
issue-342	127	9	fraud	fraud	NOUN
issue-342	127	10	and	and	CCONJ
issue-342	127	11	fraud	fraud	NOUN
issue-342	127	12	development	development	NOUN
issue-342	127	13	of	of	ADP
issue-342	127	14	a	a	DET
issue-342	127	15	fraud	fraud	NOUN
issue-342	127	16	counteraction	counteraction	NOUN
issue-342	127	17	system	system	NOUN
issue-342	127	18	preparation	preparation	NOUN
issue-342	127	19	of	of	ADP
issue-342	127	20	a	a	DET
issue-342	127	21	fraud	fraud	NOUN
issue-342	127	22	counteraction	counteraction	NOUN
issue-342	127	23	plan	plan	NOUN
issue-342	127	24	.	.	PUNCT
issue-342	128	1	organization	organization	NOUN
issue-342	128	2	of	of	ADP
issue-342	128	3	the	the	DET
issue-342	128	4	corporate	corporate	ADJ
issue-342	128	5	hotline	hotline	NOUN
issue-342	128	6	.	.	PUNCT
issue-342	129	1	organization	organization	NOUN
issue-342	129	2	of	of	ADP
issue-342	129	3	work	work	NOUN
issue-342	129	4	of	of	ADP
issue-342	129	5	economic	economic	ADJ
issue-342	129	6	security	security	NOUN
issue-342	129	7	and	and	CCONJ
issue-342	129	8	internal	internal	ADJ
issue-342	129	9	control	control	NOUN
issue-342	129	10	service	service	NOUN
issue-342	129	11	corporate	corporate	ADJ
issue-342	129	12	intelligence	intelligence	NOUN
issue-342	129	13	collection	collection	NOUN
issue-342	129	14	and	and	CCONJ
issue-342	129	15	analysis	analysis	NOUN
issue-342	129	16	of	of	ADP
issue-342	129	17	data	datum	NOUN
issue-342	129	18	on	on	ADP
issue-342	129	19	the	the	DET
issue-342	129	20	reputation	reputation	NOUN
issue-342	129	21	of	of	ADP
issue-342	129	22	business	business	NOUN
issue-342	129	23	partners	partner	NOUN
issue-342	129	24	.	.	PUNCT
issue-342	130	1	information	information	NOUN
issue-342	130	2	support	support	NOUN
issue-342	130	3	in	in	ADP
issue-342	130	4	the	the	DET
issue-342	130	5	course	course	NOUN
issue-342	130	6	of	of	ADP
issue-342	130	7	financial	financial	ADJ
issue-342	130	8	investigations	investigation	NOUN
issue-342	130	9	.	.	PUNCT
issue-342	131	1	search	search	NOUN
issue-342	131	2	for	for	ADP
issue-342	131	3	stolen	steal	VERB
issue-342	131	4	assets	asset	NOUN
issue-342	131	5	.	.	PUNCT
issue-342	132	1	information	information	NOUN
issue-342	132	2	support	support	NOUN
issue-342	132	3	in	in	ADP
issue-342	132	4	lawsuits	lawsuit	NOUN
issue-342	132	5	and	and	CCONJ
issue-342	132	6	conflict	conflict	NOUN
issue-342	132	7	situations	situation	NOUN
issue-342	132	8	.	.	PUNCT
issue-342	133	1	search	search	NOUN
issue-342	133	2	for	for	ADP
issue-342	133	3	new	new	ADJ
issue-342	133	4	business	business	NOUN
issue-342	133	5	opportunities	opportunity	NOUN
issue-342	133	6	expertise	expertise	VERB
issue-342	133	7	forensic	forensic	ADJ
issue-342	133	8	expertise	expertise	NOUN
issue-342	133	9	–	–	PUNCT
issue-342	133	10	preparation	preparation	NOUN
issue-342	133	11	of	of	ADP
issue-342	133	12	information	information	NOUN
issue-342	133	13	for	for	ADP
issue-342	133	14	the	the	DET
issue-342	133	15	adoption	adoption	NOUN
issue-342	133	16	of	of	ADP
issue-342	133	17	administrative	administrative	ADJ
issue-342	133	18	measures	measure	NOUN
issue-342	133	19	.	.	PUNCT
issue-342	134	1	pre	pre	ADJ
issue-342	134	2	-	-	ADJ
issue-342	134	3	trial	trial	ADJ
issue-342	134	4	expertise	expertise	NOUN
issue-342	134	5	–	–	PUNCT
issue-342	134	6	preparation	preparation	NOUN
issue-342	134	7	of	of	ADP
issue-342	134	8	information	information	NOUN
issue-342	134	9	for	for	ADP
issue-342	134	10	court	court	NOUN
issue-342	134	11	proceedings	proceeding	NOUN
issue-342	134	12	.	.	PUNCT
issue-342	135	1	forensic	forensic	ADJ
issue-342	135	2	examination	examination	NOUN
issue-342	135	3	–	–	PUNCT
issue-342	135	4	judicial	judicial	ADJ
issue-342	135	5	support	support	NOUN
issue-342	135	6	in	in	ADP
issue-342	135	7	ukraine	ukraine	NOUN
issue-342	135	8	and	and	CCONJ
issue-342	135	9	abroad	abroad	ADV
issue-342	135	10	;	;	PUNCT
issue-342	135	11	providing	provide	VERB
issue-342	135	12	expert	expert	ADJ
issue-342	135	13	evidence	evidence	NOUN
issue-342	135	14	protection	protection	NOUN
issue-342	135	15	of	of	ADP
issue-342	135	16	intellectual	intellectual	ADJ
issue-342	135	17	property	property	NOUN
issue-342	135	18	,	,	PUNCT
issue-342	135	19	fulfilment	fulfilment	NOUN
issue-342	135	20	of	of	ADP
issue-342	135	21	contractual	contractual	ADJ
issue-342	135	22	terms	term	NOUN
issue-342	135	23	investigation	investigation	NOUN
issue-342	135	24	of	of	ADP
issue-342	135	25	the	the	DET
issue-342	135	26	situation	situation	NOUN
issue-342	135	27	with	with	ADP
issue-342	135	28	the	the	DET
issue-342	135	29	relationships	relationship	NOUN
issue-342	135	30	arising	arise	VERB
issue-342	135	31	from	from	ADP
issue-342	135	32	the	the	DET
issue-342	135	33	licensing	licensing	NOUN
issue-342	135	34	of	of	ADP
issue-342	135	35	various	various	ADJ
issue-342	135	36	forms	form	NOUN
issue-342	135	37	of	of	ADP
issue-342	135	38	intellectual	intellectual	ADJ
issue-342	135	39	property	property	NOUN
issue-342	135	40	rights	right	NOUN
issue-342	135	41	.	.	PUNCT
issue-342	136	1	a	a	DET
issue-342	136	2	comprehensive	comprehensive	ADJ
issue-342	136	3	investigation	investigation	NOUN
issue-342	136	4	of	of	ADP
issue-342	136	5	problems	problem	NOUN
issue-342	136	6	related	relate	VERB
issue-342	136	7	to	to	ADP
issue-342	136	8	the	the	DET
issue-342	136	9	fulfilment	fulfilment	NOUN
issue-342	136	10	of	of	ADP
issue-342	136	11	contractual	contractual	ADJ
issue-342	136	12	terms	term	NOUN
issue-342	136	13	automation	automation	NOUN
issue-342	136	14	of	of	ADP
issue-342	136	15	anti	anti	ADJ
issue-342	136	16	-	-	ADJ
issue-342	136	17	fraud	fraud	ADJ
issue-342	136	18	solutions	solution	NOUN
issue-342	136	19	diagnosis	diagnosis	NOUN
issue-342	136	20	of	of	ADP
issue-342	136	21	existing	exist	VERB
issue-342	136	22	fraud	fraud	NOUN
issue-342	136	23	management	management	NOUN
issue-342	136	24	practices	practice	NOUN
issue-342	136	25	.	.	PUNCT
issue-342	137	1	development	development	NOUN
issue-342	137	2	and	and	CCONJ
issue-342	137	3	implementation	implementation	NOUN
issue-342	137	4	of	of	ADP
issue-342	137	5	a	a	DET
issue-342	137	6	target	target	NOUN
issue-342	137	7	system	system	NOUN
issue-342	137	8	for	for	ADP
issue-342	137	9	monitoring	monitoring	NOUN
issue-342	137	10	and	and	CCONJ
issue-342	137	11	managing	manage	VERB
issue-342	137	12	fraud	fraud	NOUN
issue-342	137	13	risk	risk	NOUN
issue-342	137	14	.	.	PUNCT
issue-342	138	1	development	development	NOUN
issue-342	138	2	and	and	CCONJ
issue-342	138	3	implementation	implementation	NOUN
issue-342	138	4	of	of	ADP
issue-342	138	5	anti	anti	ADJ
issue-342	138	6	-	-	ADJ
issue-342	138	7	fraud	fraud	ADJ
issue-342	138	8	systems	system	NOUN
issue-342	138	9	source	source	NOUN
issue-342	138	10	:	:	PUNCT
issue-342	138	11	formed	form	VERB
issue-342	138	12	by	by	ADP
issue-342	138	13	the	the	DET
issue-342	138	14	authors	author	NOUN
issue-342	138	15	baltic	baltic	PROPN
issue-342	138	16	journal	journal	PROPN
issue-342	138	17	of	of	ADP
issue-342	138	18	economic	economic	ADJ
issue-342	138	19	studies	study	NOUN
issue-342	138	20	137	137	NUM
issue-342	138	21	vol	vol	NOUN
issue-342	138	22	.	.	PROPN
issue-342	139	1	4	4	NUM
issue-342	139	2	,	,	PUNCT
issue-342	139	3	no	no	INTJ
issue-342	139	4	.	.	NOUN
issue-342	139	5	1	1	NUM
issue-342	139	6	,	,	PUNCT
issue-342	139	7	2018	2018	NUM
issue-342	139	8	5	5	NUM
issue-342	139	9	.	.	PUNCT
issue-342	139	10	conclusions	conclusion	NOUN
issue-342	139	11	thus	thus	ADV
issue-342	139	12	,	,	PUNCT
issue-342	139	13	we	we	PRON
issue-342	139	14	can	can	AUX
issue-342	139	15	conclude	conclude	VERB
issue-342	139	16	that	that	SCONJ
issue-342	139	17	forensic	forensic	ADJ
issue-342	139	18	accounting	accounting	NOUN
issue-342	139	19	includes	include	VERB
issue-342	139	20	a	a	DET
issue-342	139	21	set	set	NOUN
issue-342	139	22	of	of	ADP
issue-342	139	23	measures	measure	NOUN
issue-342	139	24	for	for	ADP
issue-342	139	25	the	the	DET
issue-342	139	26	settlement	settlement	NOUN
issue-342	139	27	of	of	ADP
issue-342	139	28	financial	financial	ADJ
issue-342	139	29	,	,	PUNCT
issue-342	139	30	economic	economic	ADJ
issue-342	139	31	,	,	PUNCT
issue-342	139	32	legal	legal	ADJ
issue-342	139	33	,	,	PUNCT
issue-342	139	34	commercial	commercial	ADJ
issue-342	139	35	,	,	PUNCT
issue-342	139	36	and	and	CCONJ
issue-342	139	37	other	other	ADJ
issue-342	139	38	issues	issue	NOUN
issue-342	139	39	that	that	PRON
issue-342	139	40	involve	involve	VERB
issue-342	139	41	significant	significant	ADJ
issue-342	139	42	economic	economic	ADJ
issue-342	139	43	risks	risk	NOUN
issue-342	139	44	.	.	PUNCT
issue-342	140	1	forensic	forensic	ADJ
issue-342	140	2	accounting	accounting	NOUN
issue-342	140	3	services	service	NOUN
issue-342	140	4	may	may	AUX
issue-342	140	5	be	be	AUX
issue-342	140	6	provided	provide	VERB
issue-342	140	7	by	by	ADP
issue-342	140	8	the	the	DET
issue-342	140	9	audit	audit	NOUN
issue-342	140	10	,	,	PUNCT
issue-342	140	11	consulting	consulting	NOUN
issue-342	140	12	,	,	PUNCT
issue-342	140	13	and	and	CCONJ
issue-342	140	14	specialized	specialized	ADJ
issue-342	140	15	companies	company	NOUN
issue-342	140	16	to	to	ADP
issue-342	140	17	owners	owner	NOUN
issue-342	140	18	(	(	PUNCT
issue-342	140	19	shareholders	shareholder	NOUN
issue-342	140	20	)	)	PUNCT
issue-342	140	21	of	of	ADP
issue-342	140	22	companies	company	NOUN
issue-342	140	23	of	of	ADP
issue-342	140	24	various	various	ADJ
issue-342	140	25	organizational	organizational	ADJ
issue-342	140	26	and	and	CCONJ
issue-342	140	27	legal	legal	ADJ
issue-342	140	28	forms	form	NOUN
issue-342	140	29	.	.	PUNCT
issue-342	141	1	unlike	unlike	ADP
issue-342	141	2	the	the	DET
issue-342	141	3	audit	audit	NOUN
issue-342	141	4	,	,	PUNCT
issue-342	141	5	the	the	DET
issue-342	141	6	procedure	procedure	NOUN
issue-342	141	7	for	for	ADP
issue-342	141	8	the	the	DET
issue-342	141	9	implementation	implementation	NOUN
issue-342	141	10	of	of	ADP
issue-342	141	11	forensic	forensic	ADJ
issue-342	141	12	accounting	accounting	NOUN
issue-342	141	13	in	in	ADP
issue-342	141	14	ukraine	ukraine	NOUN
issue-342	141	15	at	at	ADP
issue-342	141	16	the	the	DET
issue-342	141	17	legislative	legislative	ADJ
issue-342	141	18	level	level	NOUN
issue-342	141	19	is	be	AUX
issue-342	141	20	not	not	PART
issue-342	141	21	regulated	regulate	VERB
issue-342	141	22	.	.	PUNCT
issue-342	142	1	in	in	ADP
issue-342	142	2	order	order	NOUN
issue-342	142	3	to	to	PART
issue-342	142	4	develop	develop	VERB
issue-342	142	5	and	and	CCONJ
issue-342	142	6	expand	expand	VERB
issue-342	142	7	the	the	DET
issue-342	142	8	forensic	forensic	ADJ
issue-342	142	9	accounting	accounting	NOUN
issue-342	142	10	,	,	PUNCT
issue-342	142	11	it	it	PRON
issue-342	142	12	is	be	AUX
issue-342	142	13	necessary	necessary	ADJ
issue-342	142	14	to	to	PART
issue-342	142	15	take	take	VERB
issue-342	142	16	into	into	ADP
issue-342	142	17	account	account	NOUN
issue-342	142	18	the	the	DET
issue-342	142	19	foreign	foreign	ADJ
issue-342	142	20	experience	experience	NOUN
issue-342	142	21	of	of	ADP
issue-342	142	22	the	the	DET
issue-342	142	23	training	training	NOUN
issue-342	142	24	of	of	ADP
issue-342	142	25	specialists	specialist	NOUN
issue-342	142	26	in	in	ADP
issue-342	142	27	this	this	DET
issue-342	142	28	direction	direction	NOUN
issue-342	142	29	;	;	PUNCT
issue-342	142	30	audit	audit	NOUN
issue-342	142	31	,	,	PUNCT
issue-342	142	32	consulting	consulting	NOUN
issue-342	142	33	and	and	CCONJ
issue-342	142	34	legal	legal	ADJ
issue-342	142	35	companies	company	NOUN
issue-342	142	36	need	need	VERB
issue-342	142	37	to	to	PART
issue-342	142	38	expand	expand	VERB
issue-342	142	39	the	the	DET
issue-342	142	40	range	range	NOUN
issue-342	142	41	of	of	ADP
issue-342	142	42	services	service	NOUN
issue-342	142	43	in	in	ADP
issue-342	142	44	forensic	forensic	ADJ
issue-342	142	45	accounting	accounting	NOUN
issue-342	142	46	.	.	PUNCT
issue-342	143	1	the	the	DET
issue-342	143	2	use	use	NOUN
issue-342	143	3	of	of	ADP
issue-342	143	4	forensic	forensic	ADJ
issue-342	143	5	accounting	accounting	NOUN
issue-342	143	6	by	by	ADP
issue-342	143	7	domestic	domestic	ADJ
issue-342	143	8	companies	company	NOUN
issue-342	143	9	will	will	AUX
issue-342	143	10	increase	increase	VERB
issue-342	143	11	the	the	DET
issue-342	143	12	effectiveness	effectiveness	NOUN
issue-342	143	13	of	of	ADP
issue-342	143	14	managing	manage	VERB
issue-342	143	15	their	their	PRON
issue-342	143	16	business	business	NOUN
issue-342	143	17	risks	risk	NOUN
issue-342	143	18	by	by	ADP
issue-342	143	19	adopting	adopt	VERB
issue-342	143	20	optimal	optimal	ADJ
issue-342	143	21	management	management	NOUN
issue-342	143	22	decisions	decision	NOUN
issue-342	143	23	and	and	CCONJ
issue-342	143	24	ensuring	ensure	VERB
issue-342	143	25	the	the	DET
issue-342	143	26	profitability	profitability	NOUN
issue-342	143	27	of	of	ADP
issue-342	143	28	their	their	PRON
issue-342	143	29	business	business	NOUN
issue-342	143	30	.	.	PUNCT
issue-342	144	1	no	no	INTJ
issue-342	145	1	yes	yes	INTJ
issue-342	146	1	yes	yes	INTJ
issue-342	147	1	no	no	INTJ
issue-342	148	1	yes	yes	INTJ
issue-342	148	2	no	no	INTJ
issue-342	149	1	yes	yes	INTJ
issue-342	149	2	planning	planning	NOUN
issue-342	149	3	accounting	accounting	NOUN
issue-342	149	4	,	,	PUNCT
issue-342	149	5	auditing	auditing	NOUN
issue-342	149	6	&	&	CCONJ
issue-342	149	7	investigation	investigation	NOUN
issue-342	149	8	reporting	report	VERB
issue-342	149	9	initial	initial	ADJ
issue-342	149	10	meeting	meeting	NOUN
issue-342	149	11	with	with	ADP
issue-342	149	12	client	client	NOUN
issue-342	149	13	consider	consider	VERB
issue-342	149	14	terms	term	NOUN
issue-342	149	15	of	of	ADP
issue-342	149	16	the	the	DET
issue-342	149	17	engagements	engagement	NOUN
issue-342	149	18	agree	agree	VERB
issue-342	149	19	subject	subject	ADJ
issue-342	149	20	matters	matter	NOUN
issue-342	149	21	and	and	CCONJ
issue-342	149	22	scope	scope	NOUN
issue-342	149	23	of	of	ADP
issue-342	149	24	investigation	investigation	NOUN
issue-342	149	25	performing	perform	VERB
issue-342	149	26	conflict	conflict	NOUN
issue-342	149	27	of	of	ADP
issue-342	149	28	interest	interest	NOUN
issue-342	149	29	check	check	NOUN
issue-342	149	30	prepare	prepare	NOUN
issue-342	149	31	purpose	purpose	NOUN
issue-342	149	32	,	,	PUNCT
issue-342	149	33	objectives	objective	NOUN
issue-342	149	34	,	,	PUNCT
issue-342	149	35	key	key	ADJ
issue-342	149	36	issues	issue	NOUN
issue-342	149	37	&	&	CCONJ
issue-342	149	38	activities	activity	NOUN
issue-342	149	39	statement	statement	NOUN
issue-342	149	40	identify	identify	VERB
issue-342	149	41	investigation	investigation	NOUN
issue-342	149	42	boundaries	boundary	NOUN
issue-342	149	43	and	and	CCONJ
issue-342	149	44	risks	risk	NOUN
issue-342	149	45	develop	develop	VERB
issue-342	149	46	action	action	NOUN
issue-342	149	47	plan	plan	NOUN
issue-342	149	48	&	&	CCONJ
issue-342	149	49	programme	programme	NOUN
issue-342	149	50	selection	selection	NOUN
issue-342	149	51	of	of	ADP
issue-342	149	52	approaches	approach	NOUN
issue-342	149	53	established/	established/	NUM
issue-342	149	54	standard	standard	NOUN
issue-342	149	55	?	?	PUNCT
issue-342	150	1	unique	unique	ADJ
issue-342	150	2	/	/	SYM
issue-342	150	3	specific	specific	ADJ
issue-342	150	4	?	?	PUNCT
issue-342	151	1	communicate	communicate	VERB
issue-342	151	2	objectives	objective	NOUN
issue-342	151	3	and	and	CCONJ
issue-342	151	4	approaches	approach	NOUN
issue-342	151	5	to	to	ADP
issue-342	151	6	key	key	ADJ
issue-342	151	7	team	team	NOUN
issue-342	151	8	personnel	personnel	NOUN
issue-342	151	9	recognise	recognise	PROPN
issue-342	151	10	issues	issue	NOUN
issue-342	151	11	site/	site/	NUM
issue-342	151	12	facility	facility	NOUN
issue-342	151	13	inspection	inspection	NOUN
issue-342	151	14	or	or	CCONJ
issue-342	151	15	visit	visit	NOUN
issue-342	151	16	interviewing	interview	VERB
issue-342	151	17	key	key	ADJ
issue-342	151	18	informants	informant	NOUN
issue-342	151	19	(	(	PUNCT
issue-342	151	20	including	include	VERB
issue-342	151	21	experts	expert	NOUN
issue-342	151	22	)	)	PUNCT
issue-342	151	23	review	review	NOUN
issue-342	151	24	of	of	ADP
issue-342	151	25	documents	document	NOUN
issue-342	151	26	and	and	CCONJ
issue-342	151	27	records	record	NOUN
issue-342	151	28	)	)	PUNCT
issue-342	151	29	assessment	assessment	NOUN
issue-342	151	30	of	of	ADP
issue-342	151	31	risks	risk	NOUN
issue-342	151	32	and	and	CCONJ
issue-342	151	33	internal	internal	ADJ
issue-342	151	34	control	control	NOUN
issue-342	151	35	collection	collection	NOUN
issue-342	151	36	of	of	ADP
issue-342	151	37	information	information	NOUN
issue-342	151	38	initial	initial	ADJ
issue-342	151	39	assessment	assessment	NOUN
issue-342	151	40	&	&	CCONJ
issue-342	151	41	review	review	PROPN
issue-342	151	42	of	of	ADP
issue-342	151	43	information	information	NOUN
issue-342	151	44	sufficient	sufficient	ADJ
issue-342	151	45	information	information	NOUN
issue-342	151	46	?	?	PUNCT
issue-342	152	1	expand	expand	VERB
issue-342	152	2	boundaries	boundary	NOUN
issue-342	152	3	&	&	CCONJ
issue-342	152	4	scope	scope	NOUN
issue-342	152	5	verify	verify	VERB
issue-342	152	6	information	information	NOUN
issue-342	152	7	with	with	ADP
issue-342	152	8	objectives	objective	NOUN
issue-342	152	9	obtain	obtain	VERB
issue-342	152	10	evidences	evidence	NOUN
issue-342	152	11	for	for	ADP
issue-342	152	12	legal	legal	ADJ
issue-342	152	13	proceeding	proceeding	NOUN
issue-342	152	14	sufficient	sufficient	ADJ
issue-342	152	15	&	&	CCONJ
issue-342	152	16	appropriate	appropriate	ADJ
issue-342	152	17	evidences	evidence	NOUN
issue-342	152	18	?	?	PUNCT
issue-342	153	1	expand	expand	VERB
issue-342	153	2	investigation	investigation	NOUN
issue-342	153	3	or	or	CCONJ
issue-342	153	4	change	change	VERB
issue-342	153	5	methodology	methodology	NOUN
issue-342	153	6	documentation	documentation	NOUN
issue-342	153	7	of	of	ADP
issue-342	153	8	evidence	evidence	NOUN
issue-342	153	9	prepare	prepare	VERB
issue-342	153	10	draft	draft	NOUN
issue-342	153	11	report	report	NOUN
issue-342	153	12	discussio	discussio	VERB
issue-342	153	13	n	n	PRON
issue-342	153	14	with	with	ADP
issue-342	153	15	lawyers	lawyer	NOUN
issue-342	153	16	,	,	PUNCT
issue-342	153	17	experts	expert	NOUN
issue-342	153	18	,	,	PUNCT
issue-342	153	19	panel	panel	NOUN
issue-342	153	20	members	member	NOUN
issue-342	153	21	final	final	ADJ
issue-342	153	22	forensic	forensic	ADJ
issue-342	153	23	engagem	engagem	PROPN
issue-342	153	24	ent	ent	PROPN
issue-342	153	25	report	report	NOUN
issue-342	153	26	corrective	corrective	ADJ
issue-342	153	27	,	,	PUNCT
issue-342	153	28	preventive	preventive	ADJ
issue-342	153	29	actions	action	NOUN
issue-342	153	30	&	&	CCONJ
issue-342	153	31	follow	follow	VERB
issue-342	153	32	-	-	PUNCT
issue-342	153	33	up	up	ADP
issue-342	153	34	review	review	NOUN
issue-342	153	35	preparation	preparation	NOUN
issue-342	153	36	for	for	ADP
issue-342	153	37	legal	legal	ADJ
issue-342	153	38	proceeding	proceeding	NOUN
issue-342	153	39	&	&	CCONJ
issue-342	153	40	submissi	submissi	PROPN
issue-342	153	41	on	on	ADP
issue-342	153	42	in	in	ADP
issue-342	153	43	court	court	NOUN
issue-342	153	44	fig	fig	NOUN
issue-342	153	45	.	.	PUNCT
issue-342	154	1	3	3	X
issue-342	154	2	.	.	X
issue-342	154	3	flow	flow	VERB
issue-342	154	4	chart	chart	NOUN
issue-342	154	5	of	of	ADP
issue-342	154	6	forensic	forensic	ADJ
issue-342	154	7	/	/	SYM
issue-342	154	8	investigative	investigative	ADJ
issue-342	154	9	accounting	accounting	NOUN
issue-342	154	10	source	source	NOUN
issue-342	154	11	:	:	PUNCT
issue-342	154	12	(	(	PUNCT
issue-342	154	13	ca	can	AUX
issue-342	154	14	anandaraj	anandaraj	VERB
issue-342	154	15	saha	saha	PROPN
issue-342	154	16	,	,	PUNCT
issue-342	154	17	2014	2014	NUM
issue-342	154	18	)	)	PUNCT
issue-342	154	19	references	reference	NOUN
issue-342	154	20	:	:	PUNCT
issue-342	154	21	suits	suit	VERB
issue-342	154	22	v.p	v.p	PROPN
issue-342	154	23	.	.	PROPN
issue-342	154	24	,	,	PUNCT
issue-342	154	25	khoryn	khoryn	PROPN
issue-342	154	26	a.n	a.n	PROPN
issue-342	154	27	.	.	PROPN
issue-342	154	28	,	,	PUNCT
issue-342	154	29	kozeltseva	kozeltseva	PROPN
issue-342	155	1	e.a	e.a	PROPN
issue-342	155	2	.	.	PROPN
issue-342	156	1	(	(	PUNCT
issue-342	156	2	2015	2015	NUM
issue-342	156	3	)	)	PUNCT
issue-342	156	4	uslugha	uslugha	ADJ
issue-342	156	5	forenzyk	forenzyk	NOUN
issue-342	156	6	:	:	PUNCT
issue-342	156	7	professyonaljnoe	professyonaljnoe	ADJ
issue-342	156	8	obuchenye	obuchenye	NOUN
issue-342	157	1	y	y	PROPN
issue-342	157	2	reghulyrovanye	reghulyrovanye	PROPN
issue-342	157	3	v	v	ADP
issue-342	157	4	zarubezhnykh	zarubezhnykh	PROPN
issue-342	157	5	stranakh	stranakh	PROPN
issue-342	158	1	[	[	X
issue-342	158	2	forensic	forensic	ADJ
issue-342	158	3	service	service	NOUN
issue-342	158	4	:	:	PUNCT
issue-342	158	5	professional	professional	ADJ
issue-342	158	6	training	training	NOUN
issue-342	158	7	and	and	CCONJ
issue-342	158	8	regulation	regulation	NOUN
issue-342	158	9	in	in	ADP
issue-342	158	10	foreign	foreign	ADJ
issue-342	158	11	countries	country	NOUN
issue-342	158	12	]	]	PUNCT
issue-342	158	13	.	.	PUNCT
issue-342	159	1	audit	audit	NOUN
issue-342	159	2	and	and	CCONJ
issue-342	159	3	financial	financial	ADJ
issue-342	159	4	analysis	analysis	NOUN
issue-342	159	5	,	,	PUNCT
issue-342	159	6	no	no	INTJ
issue-342	159	7	.	.	NOUN
issue-342	159	8	2	2	NUM
issue-342	159	9	,	,	PUNCT
issue-342	159	10	pp	pp	ADV
issue-342	159	11	.	.	PUNCT
issue-342	159	12	 	 	SPACE
issue-342	160	1	194	194	NUM
issue-342	160	2	-	-	SYM
issue-342	160	3	200	200	NUM
issue-342	160	4	.	.	PUNCT
issue-342	161	1	kovbel	kovbel	NOUN
issue-342	161	2	a.	a.	NOUN
issue-342	161	3	(	(	PUNCT
issue-342	161	4	2017	2017	NUM
issue-342	161	5	)	)	PUNCT
issue-342	161	6	forenzik	forenzik	ADJ
issue-342	161	7	–	–	PUNCT
issue-342	161	8	strava	strava	PROPN
issue-342	161	9	,	,	PUNCT
issue-342	161	10	jaku	jaku	PROPN
issue-342	161	11	podajutj	podajutj	PROPN
issue-342	161	12	kholodnoju	kholodnoju	X
issue-342	162	1	[	[	PUNCT
issue-342	162	2	forensic	forensic	ADJ
issue-342	162	3	is	be	AUX
issue-342	162	4	a	a	DET
issue-342	162	5	dish	dish	NOUN
issue-342	162	6	best	well	ADV
issue-342	162	7	served	serve	VERB
issue-342	162	8	cold	cold	ADJ
issue-342	162	9	]	]	PUNCT
issue-342	162	10	.	.	PUNCT
issue-342	163	1	cyberwar	cyberwar	NOUN
issue-342	163	2	and	and	CCONJ
issue-342	163	3	business	business	NOUN
issue-342	163	4	.	.	PUNCT
issue-342	164	1	available	available	ADJ
issue-342	164	2	at	at	ADP
issue-342	164	3	:	:	PUNCT
issue-342	164	4	https://biz.nv.ua/ukr/experts/kovbel/forenzik-strava-jaku-podajut-holodnoju-818886	https://biz.nv.ua/ukr/experts/kovbel/forenzik-strava-jaku-podajut-holodnoju-818886	PROPN
issue-342	164	5	.	.	PUNCT
issue-342	165	1	html	html	PROPN
issue-342	165	2	(	(	PUNCT
issue-342	165	3	accessed	access	VERB
issue-342	165	4	17	17	NUM
issue-342	165	5	march	march	NOUN
issue-342	165	6	2017	2017	NUM
issue-342	165	7	)	)	PUNCT
issue-342	165	8	.	.	PUNCT
issue-342	166	1	baltic	baltic	PROPN
issue-342	166	2	journal	journal	PROPN
issue-342	166	3	of	of	ADP
issue-342	166	4	economic	economic	ADJ
issue-342	166	5	studies	study	NOUN
issue-342	166	6	vol	vol	NOUN
issue-342	166	7	.	.	PROPN
issue-342	167	1	4	4	NUM
issue-342	167	2	,	,	PUNCT
issue-342	167	3	no	no	INTJ
issue-342	167	4	.	.	NOUN
issue-342	167	5	1	1	NUM
issue-342	167	6	,	,	PUNCT
issue-342	167	7	2018	2018	NUM
issue-342	167	8	138	138	NUM
issue-342	167	9	kovbel	kovbel	NOUN
issue-342	167	10	a.	a.	NOUN
issue-342	167	11	(	(	PUNCT
issue-342	167	12	2017	2017	NUM
issue-342	167	13	)	)	PUNCT
issue-342	167	14	forenzik	forenzik	ADJ
issue-342	167	15	:	:	PUNCT
issue-342	168	1	poperedzhenyj	poperedzhenyj	NOUN
issue-342	168	2	,	,	PUNCT
issue-342	168	3	znachytj	znachytj	PROPN
issue-342	168	4	ozbrojenyj	ozbrojenyj	PROPN
issue-342	169	1	[	[	X
issue-342	169	2	forensic	forensic	NOUN
issue-342	169	3	:	:	PUNCT
issue-342	169	4	forewarned	forewarned	ADJ
issue-342	169	5	is	be	AUX
issue-342	169	6	forearmed	forearmed	ADJ
issue-342	169	7	]	]	PUNCT
issue-342	169	8	.	.	PUNCT
issue-342	170	1	cyberwar	cyberwar	NOUN
issue-342	170	2	and	and	CCONJ
issue-342	170	3	business	business	NOUN
issue-342	170	4	.	.	PUNCT
issue-342	171	1	available	available	ADJ
issue-342	171	2	at	at	ADP
issue-342	171	3	:	:	PUNCT
issue-342	171	4	https://biz.nv.ua/ukr/experts/kovbel/forenzik-poperedzhenij-znachit-ozbrojenij-1444674	https://biz.nv.ua/ukr/experts/kovbel/forenzik-poperedzhenij-znachit-ozbrojenij-1444674	ADJ
issue-342	171	5	.	.	PUNCT
issue-342	172	1	html	html	NOUN
issue-342	172	2	(	(	PUNCT
issue-342	172	3	accessed	access	VERB
issue-342	172	4	7	7	NUM
issue-342	172	5	july	july	PROPN
issue-342	172	6	2017	2017	NUM
issue-342	172	7	)	)	PUNCT
issue-342	172	8	.	.	PUNCT
issue-342	173	1	weaver	weaver	PROPN
issue-342	173	2	l.	l.	PROPN
issue-342	173	3	(	(	PUNCT
issue-342	173	4	2008	2008	NUM
issue-342	173	5	)	)	PUNCT
issue-342	173	6	forensic	forensic	ADJ
issue-342	173	7	auditing	auditing	NOUN
issue-342	173	8	.	.	PUNCT
issue-342	174	1	student	student	NOUN
issue-342	174	2	accountant	accountant	NOUN
issue-342	174	3	.	.	PUNCT
issue-342	175	1	available	available	ADJ
issue-342	175	2	at	at	ADP
issue-342	175	3	:	:	PUNCT
issue-342	175	4	http://studylib.net/doc/8932695/forensicauditing	http://studylib.net/doc/8932695/forensicaudite	VERB
issue-342	175	5	(	(	PUNCT
issue-342	175	6	accessed	access	VERB
issue-342	175	7	september	september	PROPN
issue-342	175	8	2008	2008	NUM
issue-342	175	9	)	)	PUNCT
issue-342	175	10	.	.	PUNCT
issue-342	176	1	crumbley	crumbley	PROPN
issue-342	176	2	d.l	d.l	PROPN
issue-342	176	3	(	(	PUNCT
issue-342	176	4	2006	2006	NUM
issue-342	176	5	)	)	PUNCT
issue-342	176	6	.	.	PUNCT
issue-342	177	1	forensic	forensic	ADJ
issue-342	177	2	accountants	accountant	NOUN
issue-342	177	3	appearing	appear	VERB
issue-342	177	4	in	in	ADP
issue-342	177	5	the	the	DET
issue-342	177	6	literature	literature	NOUN
issue-342	177	7	.	.	PUNCT
issue-342	178	1	journal	journal	PROPN
issue-342	178	2	of	of	ADP
issue-342	178	3	forensic	forensic	ADJ
issue-342	178	4	accounting	accounting	NOUN
issue-342	178	5	,	,	PUNCT
issue-342	178	6	no	no	INTJ
issue-342	178	7	.	.	PUNCT
issue-342	179	1	13(25	13(25	NUM
issue-342	179	2	)	)	PUNCT
issue-342	179	3	,	,	PUNCT
issue-342	179	4	pp	pp	ADJ
issue-342	179	5	.	.	PUNCT
issue-342	180	1	223	223	NUM
issue-342	180	2	-	-	SYM
issue-342	180	3	245	245	NUM
issue-342	180	4	.	.	PUNCT
issue-342	181	1	shestakova	shestakova	PROPN
issue-342	182	1	e.v	e.v	PROPN
issue-342	182	2	.	.	PUNCT
issue-342	183	1	(	(	PUNCT
issue-342	183	2	2013	2013	NUM
issue-342	183	3	)	)	PUNCT
issue-342	183	4	forenzyk	forenzyk	NOUN
issue-342	183	5	[	[	X
issue-342	183	6	forensic	forensic	ADJ
issue-342	183	7	]	]	PUNCT
issue-342	183	8	financial	financial	ADJ
issue-342	183	9	management	management	NOUN
issue-342	183	10	,	,	PUNCT
issue-342	183	11	no.6	no.6	PROPN
issue-342	183	12	,	,	PUNCT
issue-342	183	13	pp	pp	ADJ
issue-342	183	14	.	.	PUNCT
issue-342	184	1	3	3	NUM
issue-342	184	2	-	-	SYM
issue-342	184	3	10	10	NUM
issue-342	184	4	.	.	PUNCT
issue-342	185	1	kovbel	kovbel	NOUN
issue-342	185	2	a.	a.	NOUN
issue-342	185	3	(	(	PUNCT
issue-342	185	4	2017	2017	NUM
issue-342	185	5	)	)	PUNCT
issue-342	185	6	pro	pro	ADJ
issue-342	185	7	shakhrajstvo	shakhrajstvo	PROPN
issue-342	185	8	v	v	PROPN
issue-342	185	9	ukrajinsjkykh	ukrajinsjkykh	ADJ
issue-342	185	10	kompanijakh	kompanijakh	NOUN
issue-342	186	1	[	[	X
issue-342	186	2	on	on	ADP
issue-342	186	3	fraud	fraud	NOUN
issue-342	186	4	in	in	ADP
issue-342	186	5	ukrainian	ukrainian	ADJ
issue-342	186	6	companies	company	NOUN
issue-342	186	7	]	]	PUNCT
issue-342	186	8	.	.	PUNCT
issue-342	187	1	cyberwar	cyberwar	NOUN
issue-342	187	2	and	and	CCONJ
issue-342	187	3	business	business	NOUN
issue-342	187	4	.	.	PUNCT
issue-342	188	1	available	available	ADJ
issue-342	188	2	at	at	ADP
issue-342	188	3	:	:	PUNCT
issue-342	188	4	https://biz.nv.ua/ukr/experts/kovbel/shahrajstvo-v-ukrajinskih-kompanijah-sprijnjattjatop-menedzhmentu-1717029.html	https://biz.nv.ua/ukr/experts/kovbel/shahrajstvo-v-ukrajinskih-kompanijah-sprijnjattjatop-menedzhmentu-1717029.html	X
issue-342	188	5	(	(	PUNCT
issue-342	188	6	accessed	access	VERB
issue-342	188	7	23	23	NUM
issue-342	188	8	august	august	PROPN
issue-342	188	9	2017	2017	NUM
issue-342	188	10	)	)	PUNCT
issue-342	188	11	.	.	PUNCT
issue-342	189	1	kreston	kreston	PROPN
issue-342	189	2	gcg	gcg	PROPN
issue-342	189	3	report	report	NOUN
issue-342	189	4	“	"	PUNCT
issue-342	189	5	fraud	fraud	NOUN
issue-342	189	6	in	in	ADP
issue-342	189	7	ukrainian	ukrainian	ADJ
issue-342	189	8	companies	company	NOUN
issue-342	189	9	:	:	PUNCT
issue-342	189	10	current	current	ADJ
issue-342	189	11	situation	situation	NOUN
issue-342	189	12	,	,	PUNCT
issue-342	189	13	mechanisms	mechanism	NOUN
issue-342	189	14	of	of	ADP
issue-342	189	15	counteraction	counteraction	NOUN
issue-342	189	16	”	"	PUNCT
issue-342	189	17	,	,	PUNCT
issue-342	189	18	2017	2017	NUM
issue-342	189	19	available	available	ADJ
issue-342	189	20	at	at	ADP
issue-342	189	21	:	:	PUNCT
issue-342	189	22	http://kreston-gcg.com/ua/press-releases	http://kreston-gcg.com/ua/press-releases	PROPN
issue-342	189	23	.	.	PROPN
issue-342	190	1	ca	can	AUX
issue-342	190	2	anandaraj	anandaraj	VERB
issue-342	190	3	saha	saha	PROPN
issue-342	190	4	(	(	PUNCT
issue-342	190	5	2014	2014	NUM
issue-342	190	6	)	)	PUNCT
issue-342	190	7	.	.	PUNCT
issue-342	191	1	а	а	PROPN
issue-342	191	2	multidimensional	multidimensional	ADJ
issue-342	191	3	approach	approach	NOUN
issue-342	191	4	to	to	ADP
issue-342	191	5	investigating	investigate	VERB
issue-342	191	6	frauds	fraud	NOUN
issue-342	191	7	and	and	CCONJ
issue-342	191	8	scams	scam	NOUN
issue-342	191	9	:	:	PUNCT
issue-342	191	10	a	a	DET
issue-342	191	11	study	study	NOUN
issue-342	191	12	in	in	ADP
issue-342	191	13	the	the	DET
issue-342	191	14	global	global	ADJ
issue-342	191	15	and	and	CCONJ
issue-342	191	16	indian	indian	ADJ
issue-342	191	17	context	context	NOUN
issue-342	191	18	.	.	PUNCT
issue-342	192	1	the	the	DET
issue-342	192	2	management	management	NOUN
issue-342	192	3	accountant	accountant	NOUN
issue-342	192	4	,	,	PUNCT
issue-342	192	5	vol	vol	NOUN
issue-342	192	6	.	.	PROPN
issue-342	192	7	49	49	NUM
issue-342	192	8	,	,	PUNCT
issue-342	192	9	pp	pp	ADJ
issue-342	192	10	.	.	PUNCT
issue-342	193	1	29	29	NUM
issue-342	193	2	-	-	SYM
issue-342	193	3	39	39	NUM
issue-342	193	4	.	.	PUNCT