id	sid	tid	token	lemma	pos
cjfa-35473	1	1	date	date	NOUN
cjfa-35473	1	2	of	of	ADP
cjfa-35473	1	3	submission	submission	NOUN
cjfa-35473	1	4	:	:	PUNCT
cjfa-35473	1	5	march	march	PROPN
cjfa-35473	1	6	26,2021	26,2021	NUM
cjfa-35473	1	7	;	;	PUNCT
cjfa-35473	1	8	date	date	NOUN
cjfa-35473	1	9	of	of	ADP
cjfa-35473	1	10	acceptance	acceptance	NOUN
cjfa-35473	1	11	:	:	PUNCT
cjfa-35473	1	12	may	may	AUX
cjfa-35473	1	13	2,2021	2,2021	NUM
cjfa-35473	1	14	.	.	PUNCT
cjfa-35473	2	1	*	*	PUNCT
cjfa-35473	2	2	contact	contact	NOUN
cjfa-35473	2	3	information	information	NOUN
cjfa-35473	2	4	:	:	PUNCT
cjfa-35473	2	5	dawittadesse9053@yahoo.com	dawittadesse9053@yahoo.com	PROPN
cjfa-35473	2	6	,	,	PUNCT
cjfa-35473	2	7	gamby	gamby	PROPN
cjfa-35473	2	8	medical	medical	ADJ
cjfa-35473	2	9	and	and	CCONJ
cjfa-35473	2	10	business	business	NOUN
cjfa-35473	2	11	college	college	PROPN
cjfa-35473	2	12	and	and	CCONJ
cjfa-35473	2	13	addis	addis	PROPN
cjfa-35473	2	14	ababa	ababa	PROPN
cjfa-35473	2	15	university	university	PROPN
cjfa-35473	2	16	school	school	PROPN
cjfa-35473	2	17	of	of	ADP
cjfa-35473	2	18	commerce	commerce	PROPN
cjfa-35473	2	19	,	,	PUNCT
cjfa-35473	2	20	ethiopia	ethiopia	PROPN
cjfa-35473	2	21	and	and	CCONJ
cjfa-35473	2	22	managing	manage	VERB
cjfa-35473	2	23	partner	partner	NOUN
cjfa-35473	2	24	of	of	ADP
cjfa-35473	2	25	lead	lead	NOUN
cjfa-35473	2	26	plus	plus	CCONJ
cjfa-35473	2	27	consulting	consulting	NOUN
cjfa-35473	2	28	,	,	PUNCT
cjfa-35473	2	29	ethiopia	ethiopia	PROPN
cjfa-35473	2	30	,	,	PUNCT
cjfa-35473	2	31	phone	phone	NOUN
cjfa-35473	2	32	:	:	PUNCT
cjfa-35473	2	33	251911109648	251911109648	NUM
cjfa-35473	2	34	;	;	PUNCT
cjfa-35473	2	35	orcid	orcid	NOUN
cjfa-35473	3	1	i	i	NOUN
cjfa-35473	3	2	d	d	PROPN
cjfa-35473	3	3	:	:	PUNCT
cjfa-35473	4	1	https://orcid.org/0000-0001-5885-6539	https://orcid.org/0000-0001-5885-6539	PROPN
cjfa-35473	4	2	.	.	PROPN
cjfa-35473	5	1	copernican	copernican	PROPN
cjfa-35473	5	2	journal	journal	PROPN
cjfa-35473	5	3	of	of	ADP
cjfa-35473	5	4	finance	finance	PROPN
cjfa-35473	5	5	&	&	CCONJ
cjfa-35473	5	6	accounting	accounting	PROPN
cjfa-35473	5	7	e	e	PROPN
cjfa-35473	5	8	-	-	PROPN
cjfa-35473	5	9	issn	issn	PROPN
cjfa-35473	5	10	2300	2300	NUM
cjfa-35473	5	11	-	-	SYM
cjfa-35473	5	12	3065	3065	NUM
cjfa-35473	5	13	p	p	PROPN
cjfa-35473	5	14	-	-	PUNCT
cjfa-35473	5	15	issn	issn	PROPN
cjfa-35473	5	16	2300	2300	NUM
cjfa-35473	5	17	-	-	SYM
cjfa-35473	5	18	12402021	12402021	NUM
cjfa-35473	5	19	,	,	PUNCT
cjfa-35473	5	20	volume	volume	NOUN
cjfa-35473	5	21	10	10	NUM
cjfa-35473	5	22	,	,	PUNCT
cjfa-35473	5	23	issue	issue	NOUN
cjfa-35473	5	24	3	3	NUM
cjfa-35473	5	25	tiruneh	tiruneh	NOUN
cjfa-35473	5	26	,	,	PUNCT
cjfa-35473	5	27	d.t	d.t	PROPN
cjfa-35473	5	28	.	.	PROPN
cjfa-35473	5	29	(	(	PUNCT
cjfa-35473	5	30	2021	2021	NUM
cjfa-35473	5	31	)	)	PUNCT
cjfa-35473	5	32	.	.	PUNCT
cjfa-35473	6	1	the	the	DET
cjfa-35473	6	2	perspective	perspective	NOUN
cjfa-35473	6	3	of	of	ADP
cjfa-35473	6	4	corporate	corporate	ADJ
cjfa-35473	6	5	governance	governance	NOUN
cjfa-35473	6	6	on	on	ADP
cjfa-35473	6	7	the	the	DET
cjfa-35473	6	8	interactions	interaction	NOUN
cjfa-35473	6	9	of	of	ADP
cjfa-35473	6	10	internal	internal	ADJ
cjfa-35473	6	11	audit	audit	NOUN
cjfa-35473	6	12	with	with	ADP
cjfa-35473	6	13	management	management	NOUN
cjfa-35473	6	14	and	and	CCONJ
cjfa-35473	6	15	its	its	PRON
cjfa-35473	6	16	impact	impact	NOUN
cjfa-35473	6	17	on	on	ADP
cjfa-35473	6	18	the	the	DET
cjfa-35473	6	19	internal	internal	ADJ
cjfa-35473	6	20	–	–	PUNCT
cjfa-35473	6	21	external	external	ADJ
cjfa-35473	6	22	audit	audit	NOUN
cjfa-35473	6	23	linkages	linkage	NOUN
cjfa-35473	6	24	.	.	PUNCT
cjfa-35473	7	1	copernican	copernican	PROPN
cjfa-35473	7	2	journal	journal	PROPN
cjfa-35473	7	3	of	of	ADP
cjfa-35473	7	4	finance	finance	PROPN
cjfa-35473	7	5	&	&	CCONJ
cjfa-35473	7	6	accounting	accounting	PROPN
cjfa-35473	7	7	,	,	PUNCT
cjfa-35473	7	8	10(3	10(3	NUM
cjfa-35473	7	9	)	)	PUNCT
cjfa-35473	7	10	,	,	PUNCT
cjfa-35473	7	11	51–70	51–70	NUM
cjfa-35473	7	12	.	.	PUNCT
cjfa-35473	8	1	http://dx.doi.org/10.12775/cjfa.2021.011	http://dx.doi.org/10.12775/cjfa.2021.011	NUM
cjfa-35473	8	2	dawit	dawit	PROPN
cjfa-35473	8	3	tadesse	tadesse	PROPN
cjfa-35473	8	4	tiruneh	tiruneh	PROPN
cjfa-35473	8	5	*	*	PUNCT
cjfa-35473	8	6	gamby	gamby	PROPN
cjfa-35473	8	7	medical	medical	ADJ
cjfa-35473	8	8	and	and	CCONJ
cjfa-35473	8	9	business	business	NOUN
cjfa-35473	8	10	college	college	NOUN
cjfa-35473	8	11	the	the	DET
cjfa-35473	8	12	perspective	perspective	NOUN
cjfa-35473	8	13	of	of	ADP
cjfa-35473	8	14	corporate	corporate	ADJ
cjfa-35473	8	15	governance	governance	NOUN
cjfa-35473	8	16	on	on	ADP
cjfa-35473	8	17	the	the	DET
cjfa-35473	8	18	interactions	interaction	NOUN
cjfa-35473	8	19	of	of	ADP
cjfa-35473	8	20	internal	internal	ADJ
cjfa-35473	8	21	audit	audit	NOUN
cjfa-35473	8	22	with	with	ADP
cjfa-35473	8	23	management	management	NOUN
cjfa-35473	8	24	and	and	CCONJ
cjfa-35473	8	25	its	its	PRON
cjfa-35473	8	26	impact	impact	NOUN
cjfa-35473	8	27	on	on	ADP
cjfa-35473	8	28	the	the	DET
cjfa-35473	8	29	internal	internal	ADJ
cjfa-35473	8	30	–	–	PUNCT
cjfa-35473	8	31	external	external	ADJ
cjfa-35473	8	32	audit	audit	NOUN
cjfa-35473	8	33	linkages	linkage	NOUN
cjfa-35473	8	34	keywords	keyword	NOUN
cjfa-35473	8	35	:	:	PUNCT
cjfa-35473	8	36	management	management	NOUN
cjfa-35473	8	37	,	,	PUNCT
cjfa-35473	8	38	external	external	ADJ
cjfa-35473	8	39	audit	audit	NOUN
cjfa-35473	8	40	,	,	PUNCT
cjfa-35473	8	41	internal	internal	ADJ
cjfa-35473	8	42	audit	audit	NOUN
cjfa-35473	8	43	,	,	PUNCT
cjfa-35473	8	44	corporate	corporate	ADJ
cjfa-35473	8	45	governance	governance	NOUN
cjfa-35473	8	46	,	,	PUNCT
cjfa-35473	8	47	internal	internal	ADJ
cjfa-35473	8	48	-	-	PUNCT
cjfa-35473	8	49	external	external	ADJ
cjfa-35473	8	50	audit	audit	NOUN
cjfa-35473	8	51	linkages	linkage	NOUN
cjfa-35473	8	52	,	,	PUNCT
cjfa-35473	8	53	ethiopia	ethiopia	PROPN
cjfa-35473	8	54	.	.	PUNCT
cjfa-35473	9	1	j	j	PROPN
cjfa-35473	9	2	e	e	PROPN
cjfa-35473	9	3	l	l	PROPN
cjfa-35473	9	4	classification	classification	NOUN
cjfa-35473	9	5	:	:	PUNCT
cjfa-35473	9	6	m10	m10	NUM
cjfa-35473	9	7	,	,	PUNCT
cjfa-35473	9	8	m12	m12	PROPN
cjfa-35473	9	9	,	,	PUNCT
cjfa-35473	9	10	m14	m14	NOUN
cjfa-35473	9	11	,	,	PUNCT
cjfa-35473	9	12	m16	m16	NOUN
cjfa-35473	9	13	,	,	PUNCT
cjfa-35473	9	14	m42	m42	PROPN
cjfa-35473	9	15	,	,	PUNCT
cjfa-35473	9	16	l20	l20	PROPN
cjfa-35473	9	17	.	.	PUNCT
cjfa-35473	10	1	abstract	abstract	ADJ
cjfa-35473	10	2	:	:	PUNCT
cjfa-35473	11	1	literatures	literature	NOUN
cjfa-35473	11	2	based	base	VERB
cjfa-35473	11	3	on	on	ADP
cjfa-35473	11	4	developed	developed	ADJ
cjfa-35473	11	5	countries	country	NOUN
cjfa-35473	11	6	suggest	suggest	VERB
cjfa-35473	11	7	an	an	DET
cjfa-35473	11	8	interaction	interaction	NOUN
cjfa-35473	11	9	of	of	ADP
cjfa-35473	11	10	internal	internal	ADJ
cjfa-35473	11	11	audit	audit	NOUN
cjfa-35473	11	12	with	with	ADP
cjfa-35473	11	13	management	management	NOUN
cjfa-35473	11	14	has	have	VERB
cjfa-35473	11	15	impact	impact	NOUN
cjfa-35473	11	16	on	on	ADP
cjfa-35473	11	17	the	the	DET
cjfa-35473	11	18	internal	internal	ADJ
cjfa-35473	11	19	-	-	PUNCT
cjfa-35473	11	20	external	external	ADJ
cjfa-35473	11	21	audit	audit	NOUN
cjfa-35473	11	22	linkages	linkage	NOUN
cjfa-35473	11	23	and	and	CCONJ
cjfa-35473	11	24	the	the	DET
cjfa-35473	11	25	interactions	interaction	NOUN
cjfa-35473	11	26	and	and	CCONJ
cjfa-35473	11	27	linkages	linkage	NOUN
cjfa-35473	11	28	have	have	VERB
cjfa-35473	11	29	their	their	PRON
cjfa-35473	11	30	own	own	ADJ
cjfa-35473	11	31	contribution	contribution	NOUN
cjfa-35473	11	32	toward	toward	ADP
cjfa-35473	11	33	the	the	DET
cjfa-35473	11	34	realization	realization	NOUN
cjfa-35473	11	35	of	of	ADP
cjfa-35473	11	36	good	good	ADJ
cjfa-35473	11	37	corporate	corporate	ADJ
cjfa-35473	11	38	governance	governance	NOUN
cjfa-35473	11	39	.	.	PUNCT
cjfa-35473	12	1	nevertheless	nevertheless	ADV
cjfa-35473	12	2	,	,	PUNCT
cjfa-35473	12	3	these	these	DET
cjfa-35473	12	4	interactions	interaction	NOUN
cjfa-35473	12	5	have	have	AUX
cjfa-35473	12	6	not	not	PART
cjfa-35473	12	7	been	be	AUX
cjfa-35473	12	8	sufficiently	sufficiently	ADV
cjfa-35473	12	9	explored	explore	VERB
cjfa-35473	12	10	in	in	ADP
cjfa-35473	12	11	developing	develop	VERB
cjfa-35473	12	12	countries	country	NOUN
cjfa-35473	12	13	such	such	ADJ
cjfa-35473	12	14	as	as	ADP
cjfa-35473	12	15	ethiopia	ethiopia	PROPN
cjfa-35473	12	16	.	.	PUNCT
cjfa-35473	13	1	this	this	DET
cjfa-35473	13	2	quantitative	quantitative	ADJ
cjfa-35473	13	3	research	research	NOUN
cjfa-35473	13	4	examines	examine	NOUN
cjfa-35473	13	5	in	in	ADP
cjfa-35473	13	6	the	the	DET
cjfa-35473	13	7	form	form	NOUN
cjfa-35473	13	8	of	of	ADP
cjfa-35473	13	9	explanatory	explanatory	ADJ
cjfa-35473	13	10	study	study	NOUN
cjfa-35473	13	11	the	the	DET
cjfa-35473	13	12	interaction	interaction	NOUN
cjfa-35473	13	13	of	of	ADP
cjfa-35473	13	14	internal	internal	ADJ
cjfa-35473	13	15	audit	audit	NOUN
cjfa-35473	13	16	with	with	ADP
cjfa-35473	13	17	management	management	NOUN
cjfa-35473	13	18	and	and	CCONJ
cjfa-35473	13	19	its	its	PRON
cjfa-35473	13	20	impact	impact	NOUN
cjfa-35473	13	21	on	on	ADP
cjfa-35473	13	22	the	the	DET
cjfa-35473	13	23	internalexternal	internalexternal	ADJ
cjfa-35473	13	24	audit	audit	NOUN
cjfa-35473	13	25	linkages	linkage	NOUN
cjfa-35473	13	26	in	in	ADP
cjfa-35473	13	27	ethiopia	ethiopia	PROPN
cjfa-35473	13	28	.	.	PUNCT
cjfa-35473	14	1	by	by	ADP
cjfa-35473	14	2	doing	do	VERB
cjfa-35473	14	3	so	so	ADV
cjfa-35473	14	4	,	,	PUNCT
cjfa-35473	14	5	it	it	PRON
cjfa-35473	14	6	explained	explain	VERB
cjfa-35473	14	7	the	the	DET
cjfa-35473	14	8	causal	causal	ADJ
cjfa-35473	14	9	relationship	relationship	NOUN
cjfa-35473	14	10	between	between	ADP
cjfa-35473	14	11	variables	variable	NOUN
cjfa-35473	14	12	through	through	ADP
cjfa-35473	14	13	hypothesis	hypothesis	NOUN
cjfa-35473	14	14	testing	testing	NOUN
cjfa-35473	14	15	.	.	PUNCT
cjfa-35473	15	1	the	the	DET
cjfa-35473	15	2	research	research	NOUN
cjfa-35473	15	3	method	method	NOUN
cjfa-35473	15	4	of	of	ADP
cjfa-35473	15	5	this	this	DET
cjfa-35473	15	6	study	study	NOUN
cjfa-35473	15	7	was	be	AUX
cjfa-35473	15	8	a	a	DET
cjfa-35473	15	9	constructed	constructed	ADJ
cjfa-35473	15	10	questionnaire	questionnaire	NOUN
cjfa-35473	15	11	,	,	PUNCT
cjfa-35473	15	12	which	which	PRON
cjfa-35473	15	13	was	be	AUX
cjfa-35473	15	14	sent	send	VERB
cjfa-35473	15	15	to	to	ADP
cjfa-35473	15	16	companies	company	NOUN
cjfa-35473	15	17	and	and	CCONJ
cjfa-35473	15	18	to	to	ADP
cjfa-35473	15	19	the	the	DET
cjfa-35473	15	20	100	100	NUM
cjfa-35473	15	21	top	top	ADJ
cjfa-35473	15	22	management	management	NOUN
cjfa-35473	15	23	,	,	PUNCT
cjfa-35473	15	24	internal	internal	ADJ
cjfa-35473	15	25	auditors	auditor	NOUN
cjfa-35473	15	26	,	,	PUNCT
cjfa-35473	15	27	and	and	CCONJ
cjfa-35473	15	28	external	external	ADJ
cjfa-35473	15	29	auditors	auditor	NOUN
cjfa-35473	15	30	in	in	ADP
cjfa-35473	15	31	ethiopia	ethiopia	PROPN
cjfa-35473	15	32	.	.	PUNCT
cjfa-35473	16	1	as	as	SCONJ
cjfa-35473	16	2	it	it	PRON
cjfa-35473	16	3	has	have	AUX
cjfa-35473	16	4	been	be	AUX
cjfa-35473	16	5	examined	examine	VERB
cjfa-35473	16	6	,	,	PUNCT
cjfa-35473	16	7	existing	exist	VERB
cjfa-35473	16	8	findings	finding	NOUN
cjfa-35473	16	9	suggest	suggest	VERB
cjfa-35473	16	10	that	that	SCONJ
cjfa-35473	16	11	organizations	organization	NOUN
cjfa-35473	16	12	can	can	AUX
cjfa-35473	16	13	enhance	enhance	VERB
cjfa-35473	16	14	corporate	corporate	ADJ
cjfa-35473	16	15	governance	governance	NOUN
cjfa-35473	16	16	’s	’s	PART
cjfa-35473	16	17	effectiveness	effectiveness	NOUN
cjfa-35473	16	18	by	by	ADP
cjfa-35473	16	19	strengthening	strengthen	VERB
cjfa-35473	16	20	the	the	DET
cjfa-35473	16	21	interactions	interaction	NOUN
cjfa-35473	16	22	of	of	ADP
cjfa-35473	16	23	internal	internal	ADJ
cjfa-35473	16	24	dawit	dawit	NOUN
cjfa-35473	16	25	tadesse	tadesse	ADJ
cjfa-35473	16	26	tiruneh52	tiruneh52	NOUN
cjfa-35473	16	27	audit	audit	NOUN
cjfa-35473	16	28	with	with	ADP
cjfa-35473	16	29	management	management	NOUN
cjfa-35473	16	30	and	and	CCONJ
cjfa-35473	16	31	in	in	ADP
cjfa-35473	16	32	the	the	DET
cjfa-35473	16	33	meantime	meantime	NOUN
cjfa-35473	16	34	as	as	ADP
cjfa-35473	16	35	the	the	DET
cjfa-35473	16	36	result	result	NOUN
cjfa-35473	16	37	of	of	ADP
cjfa-35473	16	38	this	this	DET
cjfa-35473	16	39	impact	impact	NOUN
cjfa-35473	16	40	by	by	ADP
cjfa-35473	16	41	upgrading	upgrade	VERB
cjfa-35473	16	42	the	the	DET
cjfa-35473	16	43	internal	internal	ADJ
cjfa-35473	16	44	-	-	PUNCT
cjfa-35473	16	45	external	external	ADJ
cjfa-35473	16	46	audit	audit	NOUN
cjfa-35473	16	47	linkages	linkage	NOUN
cjfa-35473	16	48	.	.	PUNCT
cjfa-35473	17	1	in	in	ADP
cjfa-35473	17	2	line	line	NOUN
cjfa-35473	17	3	with	with	ADP
cjfa-35473	17	4	this	this	PRON
cjfa-35473	17	5	,	,	PUNCT
cjfa-35473	17	6	the	the	DET
cjfa-35473	17	7	results	result	NOUN
cjfa-35473	17	8	indicate	indicate	VERB
cjfa-35473	17	9	interactions	interaction	NOUN
cjfa-35473	17	10	of	of	ADP
cjfa-35473	17	11	internal	internal	ADJ
cjfa-35473	17	12	audit	audit	NOUN
cjfa-35473	17	13	with	with	ADP
cjfa-35473	17	14	management	management	NOUN
cjfa-35473	17	15	depend	depend	VERB
cjfa-35473	17	16	on	on	ADP
cjfa-35473	17	17	the	the	DET
cjfa-35473	17	18	level	level	NOUN
cjfa-35473	17	19	of	of	ADP
cjfa-35473	17	20	the	the	DET
cjfa-35473	17	21	result	result	NOUN
cjfa-35473	17	22	of	of	ADP
cjfa-35473	17	23	internal	internal	ADJ
cjfa-35473	17	24	audits	audits	NOUN
cjfa-35473	17	25	’	'	PUNCT
cjfa-35473	17	26	effectiveness	effectiveness	NOUN
cjfa-35473	17	27	,	,	PUNCT
cjfa-35473	17	28	as	as	ADP
cjfa-35473	17	29	the	the	DET
cjfa-35473	17	30	result	result	NOUN
cjfa-35473	17	31	,	,	PUNCT
cjfa-35473	17	32	it	it	PRON
cjfa-35473	17	33	positively	positively	ADV
cjfa-35473	17	34	moderates	moderate	VERB
cjfa-35473	17	35	the	the	DET
cjfa-35473	17	36	internal	internal	ADJ
cjfa-35473	17	37	-	-	PUNCT
cjfa-35473	17	38	external	external	ADJ
cjfa-35473	17	39	audit	audit	NOUN
cjfa-35473	17	40	linkages	linkage	NOUN
cjfa-35473	17	41	.	.	PUNCT
cjfa-35473	17	42	 	 	SPACE
cjfa-35473	18	1	introduction	introduction	NOUN
cjfa-35473	18	2	it	it	PRON
cjfa-35473	18	3	has	have	AUX
cjfa-35473	18	4	been	be	AUX
cjfa-35473	18	5	broadly	broadly	ADV
cjfa-35473	18	6	perceived	perceive	VERB
cjfa-35473	18	7	that	that	SCONJ
cjfa-35473	18	8	the	the	DET
cjfa-35473	18	9	job	job	NOUN
cjfa-35473	18	10	of	of	ADP
cjfa-35473	18	11	the	the	DET
cjfa-35473	18	12	internal	internal	ADJ
cjfa-35473	18	13	auditor	auditor	NOUN
cjfa-35473	18	14	turns	turn	VERB
cjfa-35473	18	15	out	out	ADP
cjfa-35473	18	16	to	to	PART
cjfa-35473	18	17	be	be	AUX
cjfa-35473	18	18	progressively	progressively	ADV
cjfa-35473	18	19	more	more	ADV
cjfa-35473	18	20	significant	significant	ADJ
cjfa-35473	18	21	as	as	ADV
cjfa-35473	18	22	far	far	ADV
cjfa-35473	18	23	as	as	ADP
cjfa-35473	18	24	making	make	VERB
cjfa-35473	18	25	great	great	ADJ
cjfa-35473	18	26	corporate	corporate	ADJ
cjfa-35473	18	27	governance	governance	NOUN
cjfa-35473	18	28	structures	structure	NOUN
cjfa-35473	18	29	(	(	PUNCT
cjfa-35473	18	30	allegrini	allegrini	PROPN
cjfa-35473	18	31	,	,	PUNCT
cjfa-35473	18	32	d’onza	d’onza	PROPN
cjfa-35473	18	33	,	,	PUNCT
cjfa-35473	18	34	paape	paape	NOUN
cjfa-35473	18	35	,	,	PUNCT
cjfa-35473	18	36	melville	melville	PROPN
cjfa-35473	18	37	and	and	CCONJ
cjfa-35473	18	38	sarens	saren	NOUN
cjfa-35473	18	39	,	,	PUNCT
cjfa-35473	18	40	2006	2006	NUM
cjfa-35473	18	41	;	;	PUNCT
cjfa-35473	18	42	carcello	carcello	PROPN
cjfa-35473	18	43	,	,	PUNCT
cjfa-35473	18	44	hermanson	hermanson	PROPN
cjfa-35473	18	45	&	&	CCONJ
cjfa-35473	18	46	raghunandan	raghunandan	PROPN
cjfa-35473	18	47	,	,	PUNCT
cjfa-35473	18	48	2005	2005	NUM
cjfa-35473	18	49	;	;	PUNCT
cjfa-35473	18	50	nagy	nagy	PROPN
cjfa-35473	18	51	&	&	CCONJ
cjfa-35473	18	52	cenker	cenker	PROPN
cjfa-35473	18	53	,	,	PUNCT
cjfa-35473	18	54	2002	2002	NUM
cjfa-35473	18	55	)	)	PUNCT
cjfa-35473	18	56	.	.	PUNCT
cjfa-35473	19	1	in	in	ADP
cjfa-35473	19	2	such	such	ADJ
cjfa-35473	19	3	manner	manner	NOUN
cjfa-35473	19	4	,	,	PUNCT
cjfa-35473	19	5	internal	internal	ADJ
cjfa-35473	19	6	auditor	auditor	NOUN
cjfa-35473	19	7	relationship	relationship	NOUN
cjfa-35473	19	8	with	with	ADP
cjfa-35473	19	9	directorate	directorate	ADJ
cjfa-35473	19	10	(	(	PUNCT
cjfa-35473	19	11	or	or	CCONJ
cjfa-35473	19	12	managment	managment	NOUN
cjfa-35473	19	13	)	)	PUNCT
cjfa-35473	19	14	is	be	AUX
cjfa-35473	19	15	viewed	view	VERB
cjfa-35473	19	16	as	as	ADP
cjfa-35473	19	17	of	of	ADP
cjfa-35473	19	18	essential	essential	ADJ
cjfa-35473	19	19	significance	significance	NOUN
cjfa-35473	19	20	to	to	PART
cjfa-35473	19	21	accomplish	accomplish	VERB
cjfa-35473	19	22	sound	sound	ADJ
cjfa-35473	19	23	corporate	corporate	ADJ
cjfa-35473	19	24	governance	governance	NOUN
cjfa-35473	19	25	(	(	PUNCT
cjfa-35473	19	26	maletta	maletta	PROPN
cjfa-35473	19	27	,	,	PUNCT
cjfa-35473	19	28	1993	1993	NUM
cjfa-35473	19	29	;	;	PUNCT
cjfa-35473	19	30	messier	messy	ADJ
cjfa-35473	19	31	&	&	CCONJ
cjfa-35473	19	32	schneider	schneider	PROPN
cjfa-35473	19	33	,	,	PUNCT
cjfa-35473	19	34	1988	1988	NUM
cjfa-35473	19	35	)	)	PUNCT
cjfa-35473	19	36	.	.	PUNCT
cjfa-35473	20	1	for	for	ADP
cjfa-35473	20	2	renard	renard	PROPN
cjfa-35473	20	3	(	(	PUNCT
cjfa-35473	20	4	2006	2006	NUM
cjfa-35473	20	5	)	)	PUNCT
cjfa-35473	20	6	,	,	PUNCT
cjfa-35473	20	7	such	such	DET
cjfa-35473	20	8	an	an	DET
cjfa-35473	20	9	association	association	NOUN
cjfa-35473	20	10	permits	permit	VERB
cjfa-35473	20	11	internal	internal	ADJ
cjfa-35473	20	12	auditors	auditor	NOUN
cjfa-35473	20	13	to	to	PART
cjfa-35473	20	14	completely	completely	ADV
cjfa-35473	20	15	practice	practice	VERB
cjfa-35473	20	16	their	their	PRON
cjfa-35473	20	17	job	job	NOUN
cjfa-35473	20	18	as	as	ADP
cjfa-35473	20	19	the	the	DET
cjfa-35473	20	20	executive	executive	NOUN
cjfa-35473	20	21	’s	’s	PART
cjfa-35473	20	22	advisors	advisor	NOUN
cjfa-35473	20	23	,	,	PUNCT
cjfa-35473	20	24	communicating	communicate	VERB
cjfa-35473	20	25	with	with	ADP
cjfa-35473	20	26	senior	senior	ADJ
cjfa-35473	20	27	management	management	NOUN
cjfa-35473	20	28	’s	’s	PART
cjfa-35473	20	29	and	and	CCONJ
cjfa-35473	20	30	all	all	DET
cjfa-35473	20	31	degrees	degree	NOUN
cjfa-35473	20	32	of	of	ADP
cjfa-35473	20	33	the	the	DET
cjfa-35473	20	34	management	management	NOUN
cjfa-35473	20	35	’s	’s	NOUN
cjfa-35473	20	36	.	.	PUNCT
cjfa-35473	21	1	as	as	ADP
cjfa-35473	21	2	per	per	ADP
cjfa-35473	21	3	the	the	DET
cjfa-35473	21	4	organization	organization	NOUN
cjfa-35473	21	5	’s	’s	PART
cjfa-35473	21	6	hypothesis	hypothesis	NOUN
cjfa-35473	21	7	(	(	PUNCT
cjfa-35473	21	8	adams	adams	PROPN
cjfa-35473	21	9	,	,	PUNCT
cjfa-35473	21	10	1994	1994	NUM
cjfa-35473	21	11	)	)	PUNCT
cjfa-35473	21	12	,	,	PUNCT
cjfa-35473	21	13	internal	internal	ADJ
cjfa-35473	21	14	auditor	auditor	NOUN
cjfa-35473	21	15	report	report	NOUN
cjfa-35473	21	16	shows	show	VERB
cjfa-35473	21	17	up	up	ADP
cjfa-35473	21	18	as	as	ADP
cjfa-35473	21	19	a	a	DET
cjfa-35473	21	20	component	component	NOUN
cjfa-35473	21	21	to	to	PART
cjfa-35473	21	22	control	control	VERB
cjfa-35473	21	23	the	the	DET
cjfa-35473	21	24	conduct	conduct	NOUN
cjfa-35473	21	25	of	of	ADP
cjfa-35473	21	26	the	the	DET
cjfa-35473	21	27	supervisors	supervisor	NOUN
cjfa-35473	21	28	if	if	SCONJ
cjfa-35473	21	29	managements	management	NOUN
cjfa-35473	21	30	have	have	AUX
cjfa-35473	21	31	completely	completely	ADV
cjfa-35473	21	32	regarded	regard	VERB
cjfa-35473	21	33	all	all	DET
cjfa-35473	21	34	their	their	PRON
cjfa-35473	21	35	legally	legally	ADV
cjfa-35473	21	36	binding	bind	VERB
cjfa-35473	21	37	commitments	commitment	NOUN
cjfa-35473	21	38	.	.	PUNCT
cjfa-35473	22	1	rezaee	rezaee	PROPN
cjfa-35473	22	2	(	(	PUNCT
cjfa-35473	22	3	1996	1996	NUM
cjfa-35473	22	4	)	)	PUNCT
cjfa-35473	22	5	expressed	express	VERB
cjfa-35473	22	6	the	the	DET
cjfa-35473	22	7	burden	burden	NOUN
cjfa-35473	22	8	of	of	ADP
cjfa-35473	22	9	this	this	DET
cjfa-35473	22	10	association	association	NOUN
cjfa-35473	22	11	as	as	ADP
cjfa-35473	22	12	«	«	PUNCT
cjfa-35473	22	13	cop	cop	NOUN
cjfa-35473	22	14	of	of	ADP
cjfa-35473	22	15	the	the	DET
cjfa-35473	22	16	management	management	NOUN
cjfa-35473	22	17	’s	’s	PART
cjfa-35473	22	18	»	»	X
cjfa-35473	22	19	,	,	PUNCT
cjfa-35473	22	20	which	which	PRON
cjfa-35473	22	21	does	do	AUX
cjfa-35473	22	22	n’t	not	PART
cjfa-35473	22	23	completely	completely	ADV
cjfa-35473	22	24	mirror	mirror	VERB
cjfa-35473	22	25	its	its	PRON
cjfa-35473	22	26	actual	actual	ADJ
cjfa-35473	22	27	part	part	NOUN
cjfa-35473	22	28	during	during	ADP
cjfa-35473	22	29	the	the	DET
cjfa-35473	22	30	time	time	NOUN
cjfa-35473	22	31	spent	spend	VERB
cjfa-35473	22	32	danger	danger	NOUN
cjfa-35473	22	33	the	the	DET
cjfa-35473	22	34	executives	executive	NOUN
cjfa-35473	22	35	,	,	PUNCT
cjfa-35473	22	36	creation	creation	NOUN
cjfa-35473	22	37	and	and	CCONJ
cjfa-35473	22	38	advancement	advancement	NOUN
cjfa-35473	22	39	.	.	PUNCT
cjfa-35473	23	1	then	then	ADV
cjfa-35473	23	2	again	again	ADV
cjfa-35473	23	3	mihret	mihret	NOUN
cjfa-35473	23	4	and	and	CCONJ
cjfa-35473	23	5	woldeyohannis	woldeyohanni	NOUN
cjfa-35473	23	6	(	(	PUNCT
cjfa-35473	23	7	2008	2008	NUM
cjfa-35473	23	8	)	)	PUNCT
cjfa-35473	23	9	,	,	PUNCT
cjfa-35473	23	10	mihret	mihret	NOUN
cjfa-35473	23	11	and	and	CCONJ
cjfa-35473	23	12	yismaw	yismaw	NOUN
cjfa-35473	23	13	(	(	PUNCT
cjfa-35473	23	14	2007	2007	NUM
cjfa-35473	23	15	)	)	PUNCT
cjfa-35473	23	16	,	,	PUNCT
cjfa-35473	23	17	roth	roth	PROPN
cjfa-35473	23	18	(	(	PUNCT
cjfa-35473	23	19	2000	2000	NUM
cjfa-35473	23	20	)	)	PUNCT
cjfa-35473	23	21	express	express	VERB
cjfa-35473	23	22	that	that	SCONJ
cjfa-35473	23	23	internal	internal	ADJ
cjfa-35473	23	24	auditor	auditor	NOUN
cjfa-35473	23	25	report	report	NOUN
cjfa-35473	23	26	adequacy	adequacy	NOUN
cjfa-35473	23	27	as	as	SCONJ
cjfa-35473	23	28	estimated	estimate	VERB
cjfa-35473	23	29	by	by	ADP
cjfa-35473	23	30	the	the	DET
cjfa-35473	23	31	management	management	NOUN
cjfa-35473	23	32	’s	’s	PART
cjfa-35473	23	33	acknowledgment	acknowledgment	NOUN
cjfa-35473	23	34	and	and	CCONJ
cjfa-35473	23	35	execution	execution	NOUN
cjfa-35473	23	36	of	of	ADP
cjfa-35473	23	37	internal	internal	ADJ
cjfa-35473	23	38	auditors	auditor	NOUN
cjfa-35473	23	39	discoveries	discovery	NOUN
cjfa-35473	23	40	and	and	CCONJ
cjfa-35473	23	41	suggestions	suggestion	NOUN
cjfa-35473	23	42	may	may	AUX
cjfa-35473	23	43	affect	affect	VERB
cjfa-35473	23	44	on	on	ADP
cjfa-35473	23	45	external	external	ADJ
cjfa-35473	23	46	auditor	auditor	NOUN
cjfa-35473	23	47	dependence	dependence	NOUN
cjfa-35473	23	48	on	on	ADP
cjfa-35473	23	49	internal	internal	ADJ
cjfa-35473	23	50	audit	audit	NOUN
cjfa-35473	23	51	work	work	NOUN
cjfa-35473	23	52	.	.	PUNCT
cjfa-35473	24	1	corporate	corporate	ADJ
cjfa-35473	24	2	governance	governance	NOUN
cjfa-35473	24	3	is	be	AUX
cjfa-35473	24	4	required	require	VERB
cjfa-35473	24	5	to	to	PART
cjfa-35473	24	6	improve	improve	VERB
cjfa-35473	24	7	the	the	DET
cjfa-35473	24	8	part	part	NOUN
cjfa-35473	24	9	of	of	ADP
cjfa-35473	24	10	the	the	DET
cjfa-35473	24	11	internal	internal	ADJ
cjfa-35473	24	12	auditor	auditor	NOUN
cjfa-35473	24	13	;	;	PUNCT
cjfa-35473	24	14	and	and	CCONJ
cjfa-35473	24	15	simultaneously	simultaneously	ADV
cjfa-35473	24	16	,	,	PUNCT
cjfa-35473	24	17	the	the	DET
cjfa-35473	24	18	internal	internal	ADJ
cjfa-35473	24	19	auditor	auditor	NOUN
cjfa-35473	24	20	likewise	likewise	ADV
cjfa-35473	24	21	gives	give	VERB
cjfa-35473	24	22	advantages	advantage	NOUN
cjfa-35473	24	23	to	to	ADP
cjfa-35473	24	24	the	the	DET
cjfa-35473	24	25	external	external	ADJ
cjfa-35473	24	26	auditors	auditor	NOUN
cjfa-35473	24	27	(	(	PUNCT
cjfa-35473	24	28	holm	holm	PROPN
cjfa-35473	24	29	&	&	CCONJ
cjfa-35473	24	30	laursen	laursen	PROPN
cjfa-35473	24	31	,	,	PUNCT
cjfa-35473	24	32	2007	2007	NUM
cjfa-35473	24	33	)	)	PUNCT
cjfa-35473	24	34	.	.	PUNCT
cjfa-35473	25	1	meanwhile	meanwhile	ADV
cjfa-35473	25	2	,	,	PUNCT
cjfa-35473	25	3	collaboration	collaboration	NOUN
cjfa-35473	25	4	among	among	ADP
cjfa-35473	25	5	internal	internal	ADJ
cjfa-35473	25	6	and	and	CCONJ
cjfa-35473	25	7	external	external	ADJ
cjfa-35473	25	8	auditors	auditor	NOUN
cjfa-35473	25	9	would	would	AUX
cjfa-35473	25	10	be	be	AUX
cjfa-35473	25	11	one	one	NUM
cjfa-35473	25	12	method	method	NOUN
cjfa-35473	25	13	of	of	ADP
cjfa-35473	25	14	making	make	VERB
cjfa-35473	25	15	the	the	DET
cjfa-35473	25	16	worldwide	worldwide	ADJ
cjfa-35473	25	17	auditors	auditor	NOUN
cjfa-35473	25	18	measure	measure	VERB
cjfa-35473	25	19	more	more	ADV
cjfa-35473	25	20	productive	productive	ADJ
cjfa-35473	25	21	and	and	CCONJ
cjfa-35473	25	22	powerful	powerful	ADJ
cjfa-35473	25	23	(	(	PUNCT
cjfa-35473	25	24	felix	felix	PROPN
cjfa-35473	25	25	,	,	PUNCT
cjfa-35473	25	26	gramling	gramle	VERB
cjfa-35473	25	27	&	&	CCONJ
cjfa-35473	25	28	maletta	maletta	PROPN
cjfa-35473	25	29	1998	1998	NUM
cjfa-35473	25	30	,	,	PUNCT
cjfa-35473	25	31	2001	2001	NUM
cjfa-35473	25	32	;	;	PUNCT
cjfa-35473	25	33	moore	moore	PROPN
cjfa-35473	25	34	&	&	CCONJ
cjfa-35473	25	35	hodgson	hodgson	PROPN
cjfa-35473	25	36	,	,	PUNCT
cjfa-35473	25	37	1993	1993	NUM
cjfa-35473	25	38	)	)	PUNCT
cjfa-35473	25	39	.	.	PUNCT
cjfa-35473	26	1	coordination	coordination	NOUN
cjfa-35473	26	2	of	of	ADP
cjfa-35473	26	3	internal	internal	ADJ
cjfa-35473	26	4	and	and	CCONJ
cjfa-35473	26	5	external	external	ADJ
cjfa-35473	26	6	audit	audit	NOUN
cjfa-35473	26	7	reports	report	NOUN
cjfa-35473	26	8	,	,	PUNCT
cjfa-35473	26	9	has	have	AUX
cjfa-35473	26	10	gotten	get	VERB
cjfa-35473	26	11	impressive	impressive	ADJ
cjfa-35473	26	12	consideration	consideration	NOUN
cjfa-35473	26	13	particularly	particularly	ADV
cjfa-35473	26	14	in	in	ADP
cjfa-35473	26	15	the	the	DET
cjfa-35473	26	16	course	course	NOUN
cjfa-35473	26	17	of	of	ADP
cjfa-35473	26	18	the	the	DET
cjfa-35473	26	19	most	most	ADV
cjfa-35473	26	20	recent	recent	ADJ
cjfa-35473	26	21	decade	decade	NOUN
cjfa-35473	26	22	because	because	SCONJ
cjfa-35473	26	23	of	of	ADP
cjfa-35473	26	24	the	the	DET
cjfa-35473	26	25	agreement	agreement	NOUN
cjfa-35473	26	26	that	that	PRON
cjfa-35473	26	27	hearty	hearty	ADJ
cjfa-35473	26	28	corporate	corporate	ADJ
cjfa-35473	26	29	governance	governance	NOUN
cjfa-35473	26	30	frameworks	framework	NOUN
cjfa-35473	26	31	help	help	VERB
cjfa-35473	26	32	limit	limit	VERB
cjfa-35473	26	33	the	the	DET
cjfa-35473	26	34	staggering	staggering	ADJ
cjfa-35473	26	35	effect	effect	NOUN
cjfa-35473	26	36	of	of	ADP
cjfa-35473	26	37	corporate	corporate	ADJ
cjfa-35473	26	38	breakdown	breakdown	NOUN
cjfa-35473	26	39	(	(	PUNCT
cjfa-35473	26	40	rusak	rusak	PROPN
cjfa-35473	26	41	&	&	CCONJ
cjfa-35473	26	42	johnson	johnson	PROPN
cjfa-35473	26	43	,	,	PUNCT
cjfa-35473	26	44	2007	2007	NUM
cjfa-35473	26	45	)	)	PUNCT
cjfa-35473	26	46	.	.	PUNCT
cjfa-35473	27	1	in	in	ADP
cjfa-35473	27	2	such	such	ADJ
cjfa-35473	27	3	manner	manner	NOUN
cjfa-35473	27	4	,	,	PUNCT
cjfa-35473	27	5	this	this	DET
cjfa-35473	27	6	examination	examination	NOUN
cjfa-35473	27	7	is	be	AUX
cjfa-35473	27	8	started	start	VERB
cjfa-35473	27	9	to	to	PART
cjfa-35473	27	10	embrace	embrace	VERB
cjfa-35473	27	11	this	this	DET
cjfa-35473	27	12	investigation	investigation	NOUN
cjfa-35473	27	13	in	in	ADP
cjfa-35473	27	14	light	light	NOUN
cjfa-35473	27	15	of	of	ADP
cjfa-35473	27	16	a	a	DET
cjfa-35473	27	17	few	few	ADJ
cjfa-35473	27	18	reasons	reason	NOUN
cjfa-35473	27	19	.	.	PUNCT
cjfa-35473	28	1	in	in	ADP
cjfa-35473	28	2	the	the	DET
cjfa-35473	28	3	first	first	ADJ
cjfa-35473	28	4	place	place	NOUN
cjfa-35473	28	5	,	,	PUNCT
cjfa-35473	28	6	research	research	NOUN
cjfa-35473	28	7	has	have	AUX
cjfa-35473	28	8	been	be	AUX
cjfa-35473	28	9	done	do	VERB
cjfa-35473	28	10	on	on	ADP
cjfa-35473	28	11	depend	depend	VERB
cjfa-35473	28	12	the	the	DET
cjfa-35473	28	13	perspective	perspective	NOUN
cjfa-35473	28	14	of	of	ADP
cjfa-35473	28	15	corporate	corporate	ADJ
cjfa-35473	28	16	governance	governance	NOUN
cjfa-35473	28	17	…	…	PUNCT
cjfa-35473	28	18	53	53	NUM
cjfa-35473	28	19	ence	ence	NOUN
cjfa-35473	28	20	of	of	ADP
cjfa-35473	28	21	external	external	ADJ
cjfa-35473	28	22	auditors	auditor	NOUN
cjfa-35473	28	23	on	on	ADP
cjfa-35473	28	24	internal	internal	ADJ
cjfa-35473	28	25	audit	audit	NOUN
cjfa-35473	28	26	work	work	NOUN
cjfa-35473	28	27	:	:	PUNCT
cjfa-35473	28	28	a	a	DET
cjfa-35473	28	29	corporate	corporate	ADJ
cjfa-35473	28	30	governance	governance	NOUN
cjfa-35473	28	31	point	point	NOUN
cjfa-35473	28	32	of	of	ADP
cjfa-35473	28	33	view	view	NOUN
cjfa-35473	28	34	by	by	ADP
cjfa-35473	28	35	the	the	DET
cjfa-35473	28	36	instance	instance	NOUN
cjfa-35473	28	37	of	of	ADP
cjfa-35473	28	38	firms	firm	NOUN
cjfa-35473	28	39	in	in	ADP
cjfa-35473	28	40	growing	grow	VERB
cjfa-35473	28	41	yet	yet	ADV
cjfa-35473	28	42	next	next	ADJ
cjfa-35473	28	43	to	to	ADP
cjfa-35473	28	44	no	no	PRON
cjfa-35473	28	45	is	be	AUX
cjfa-35473	28	46	thought	think	VERB
cjfa-35473	28	47	about	about	ADP
cjfa-35473	28	48	the	the	DET
cjfa-35473	28	49	communications	communication	NOUN
cjfa-35473	28	50	of	of	ADP
cjfa-35473	28	51	internal	internal	ADJ
cjfa-35473	28	52	audit	audit	NOUN
cjfa-35473	28	53	with	with	ADP
cjfa-35473	28	54	the	the	DET
cjfa-35473	28	55	management	management	NOUN
cjfa-35473	28	56	’s	’s	X
cjfa-35473	28	57	and	and	CCONJ
cjfa-35473	28	58	its	its	PRON
cjfa-35473	28	59	effect	effect	NOUN
cjfa-35473	28	60	on	on	ADP
cjfa-35473	28	61	the	the	DET
cjfa-35473	28	62	internal	internal	ADJ
cjfa-35473	28	63	and	and	CCONJ
cjfa-35473	28	64	external	external	ADJ
cjfa-35473	28	65	audit	audit	NOUN
cjfa-35473	28	66	linkages	linkage	NOUN
cjfa-35473	28	67	in	in	ADP
cjfa-35473	28	68	developing	develop	VERB
cjfa-35473	28	69	nations	nation	NOUN
cjfa-35473	28	70	such	such	ADJ
cjfa-35473	28	71	as	as	ADP
cjfa-35473	28	72	ethiopia	ethiopia	PROPN
cjfa-35473	28	73	(	(	PUNCT
cjfa-35473	28	74	mihret	mihret	PROPN
cjfa-35473	28	75	&	&	CCONJ
cjfa-35473	28	76	admassu	admassu	PROPN
cjfa-35473	28	77	,	,	PUNCT
cjfa-35473	28	78	2011	2011	NUM
cjfa-35473	28	79	)	)	PUNCT
cjfa-35473	28	80	.	.	PUNCT
cjfa-35473	29	1	in	in	ADP
cjfa-35473	29	2	the	the	DET
cjfa-35473	29	3	meantime	meantime	NOUN
cjfa-35473	29	4	,	,	PUNCT
cjfa-35473	29	5	to	to	ADP
cjfa-35473	29	6	the	the	DET
cjfa-35473	29	7	knowledge	knowledge	NOUN
cjfa-35473	29	8	of	of	ADP
cjfa-35473	29	9	this	this	DET
cjfa-35473	29	10	article	article	NOUN
cjfa-35473	29	11	writer	writer	NOUN
cjfa-35473	29	12	,	,	PUNCT
cjfa-35473	29	13	in	in	ADP
cjfa-35473	29	14	this	this	DET
cjfa-35473	29	15	topic	topic	NOUN
cjfa-35473	29	16	there	there	PRON
cjfa-35473	29	17	is	be	VERB
cjfa-35473	29	18	no	no	DET
cjfa-35473	29	19	single	single	ADJ
cjfa-35473	29	20	study	study	NOUN
cjfa-35473	29	21	found	find	VERB
cjfa-35473	29	22	in	in	ADP
cjfa-35473	29	23	ethiopia	ethiopia	PROPN
cjfa-35473	29	24	.	.	PUNCT
cjfa-35473	30	1	in	in	ADP
cjfa-35473	30	2	this	this	DET
cjfa-35473	30	3	regard	regard	NOUN
cjfa-35473	30	4	,	,	PUNCT
cjfa-35473	30	5	this	this	DET
cjfa-35473	30	6	research	research	NOUN
cjfa-35473	30	7	will	will	AUX
cjfa-35473	30	8	fill	fill	VERB
cjfa-35473	30	9	the	the	DET
cjfa-35473	30	10	literature	literature	NOUN
cjfa-35473	30	11	review	review	NOUN
cjfa-35473	30	12	gap	gap	NOUN
cjfa-35473	30	13	.	.	PUNCT
cjfa-35473	31	1	second	second	ADJ
cjfa-35473	31	2	,	,	PUNCT
cjfa-35473	31	3	this	this	DET
cjfa-35473	31	4	exploration	exploration	NOUN
cjfa-35473	31	5	on	on	ADP
cjfa-35473	31	6	these	these	DET
cjfa-35473	31	7	associations	association	NOUN
cjfa-35473	31	8	will	will	AUX
cjfa-35473	31	9	give	give	VERB
cjfa-35473	31	10	some	some	DET
cjfa-35473	31	11	important	important	ADJ
cjfa-35473	31	12	experiences	experience	NOUN
cjfa-35473	31	13	on	on	ADP
cjfa-35473	31	14	the	the	DET
cjfa-35473	31	15	matter	matter	NOUN
cjfa-35473	31	16	.	.	PUNCT
cjfa-35473	32	1	the	the	DET
cjfa-35473	32	2	exploration	exploration	NOUN
cjfa-35473	32	3	directed	direct	VERB
cjfa-35473	32	4	by	by	ADP
cjfa-35473	32	5	endaya	endaya	NOUN
cjfa-35473	32	6	and	and	CCONJ
cjfa-35473	32	7	hanefah	hanefah	ADJ
cjfa-35473	32	8	(	(	PUNCT
cjfa-35473	32	9	2013	2013	NUM
cjfa-35473	32	10	)	)	PUNCT
cjfa-35473	32	11	states	state	VERB
cjfa-35473	32	12	that	that	SCONJ
cjfa-35473	32	13	the	the	DET
cjfa-35473	32	14	attributes	attribute	NOUN
cjfa-35473	32	15	of	of	ADP
cjfa-35473	32	16	internal	internal	ADJ
cjfa-35473	32	17	auditor	auditor	NOUN
cjfa-35473	32	18	reports	report	NOUN
cjfa-35473	32	19	directed	direct	VERB
cjfa-35473	32	20	by	by	ADP
cjfa-35473	32	21	the	the	DET
cjfa-35473	32	22	management	management	NOUN
cjfa-35473	32	23	’s	’s	PART
cjfa-35473	32	24	backing	backing	NOUN
cjfa-35473	32	25	can	can	AUX
cjfa-35473	32	26	improve	improve	VERB
cjfa-35473	32	27	the	the	DET
cjfa-35473	32	28	viability	viability	NOUN
cjfa-35473	32	29	of	of	ADP
cjfa-35473	32	30	internal	internal	ADJ
cjfa-35473	32	31	audit	audit	NOUN
cjfa-35473	32	32	.	.	PUNCT
cjfa-35473	33	1	the	the	DET
cjfa-35473	33	2	executives	executive	NOUN
cjfa-35473	33	3	backing	back	VERB
cjfa-35473	33	4	can	can	AUX
cjfa-35473	33	5	be	be	AUX
cjfa-35473	33	6	found	find	VERB
cjfa-35473	33	7	in	in	ADP
cjfa-35473	33	8	a	a	DET
cjfa-35473	33	9	few	few	ADJ
cjfa-35473	33	10	structures	structure	NOUN
cjfa-35473	33	11	,	,	PUNCT
cjfa-35473	33	12	for	for	ADP
cjfa-35473	33	13	example	example	NOUN
cjfa-35473	33	14	,	,	PUNCT
cjfa-35473	33	15	helping	help	VERB
cjfa-35473	33	16	the	the	DET
cjfa-35473	33	17	group	group	NOUN
cjfa-35473	33	18	in	in	ADP
cjfa-35473	33	19	dealing	deal	VERB
cjfa-35473	33	20	with	with	ADP
cjfa-35473	33	21	snags	snag	NOUN
cjfa-35473	33	22	,	,	PUNCT
cjfa-35473	33	23	showing	show	VERB
cjfa-35473	33	24	obligation	obligation	NOUN
cjfa-35473	33	25	to	to	PART
cjfa-35473	33	26	work	work	VERB
cjfa-35473	33	27	,	,	PUNCT
cjfa-35473	33	28	and	and	CCONJ
cjfa-35473	33	29	empowering	empower	VERB
cjfa-35473	33	30	subordinates	subordinate	NOUN
cjfa-35473	33	31	(	(	PUNCT
cjfa-35473	33	32	kandelousi	kandelousi	ADJ
cjfa-35473	33	33	,	,	PUNCT
cjfa-35473	33	34	2011	2011	NUM
cjfa-35473	33	35	)	)	PUNCT
cjfa-35473	33	36	.	.	PUNCT
cjfa-35473	34	1	the	the	DET
cjfa-35473	34	2	management	management	NOUN
cjfa-35473	34	3	’s	’s	PART
cjfa-35473	34	4	support	support	NOUN
cjfa-35473	34	5	is	be	AUX
cjfa-35473	34	6	given	give	VERB
cjfa-35473	34	7	by	by	ADP
cjfa-35473	34	8	utilizing	utilize	VERB
cjfa-35473	34	9	able	able	ADJ
cjfa-35473	34	10	internal	internal	ADJ
cjfa-35473	34	11	auditor	auditor	NOUN
cjfa-35473	34	12	report	report	NOUN
cjfa-35473	34	13	staff	staff	NOUN
cjfa-35473	34	14	,	,	PUNCT
cjfa-35473	34	15	creating	create	VERB
cjfa-35473	34	16	vocation	vocation	NOUN
cjfa-35473	34	17	ways	way	NOUN
cjfa-35473	34	18	for	for	ADP
cjfa-35473	34	19	internal	internal	ADJ
cjfa-35473	34	20	auditors	auditor	NOUN
cjfa-35473	34	21	staff	staff	VERB
cjfa-35473	34	22	,	,	PUNCT
cjfa-35473	34	23	and	and	CCONJ
cjfa-35473	34	24	giving	give	VERB
cjfa-35473	34	25	authoritative	authoritative	ADJ
cjfa-35473	34	26	freedom	freedom	NOUN
cjfa-35473	34	27	to	to	ADP
cjfa-35473	34	28	internal	internal	ADJ
cjfa-35473	34	29	audit	audit	NOUN
cjfa-35473	34	30	works	work	NOUN
cjfa-35473	34	31	(	(	PUNCT
cjfa-35473	34	32	cohen	cohen	PROPN
cjfa-35473	34	33	&	&	CCONJ
cjfa-35473	34	34	sayag	sayag	PROPN
cjfa-35473	34	35	,	,	PUNCT
cjfa-35473	34	36	2010	2010	NUM
cjfa-35473	34	37	)	)	PUNCT
cjfa-35473	34	38	.	.	PUNCT
cjfa-35473	35	1	what	what	PRON
cjfa-35473	35	2	makes	make	VERB
cjfa-35473	35	3	auditors	auditor	NOUN
cjfa-35473	35	4	program	program	VERB
cjfa-35473	35	5	properly	properly	ADV
cjfa-35473	35	6	functional	functional	ADJ
cjfa-35473	35	7	is	be	AUX
cjfa-35473	35	8	stated	state	VERB
cjfa-35473	35	9	as	as	ADP
cjfa-35473	35	10	freedom	freedom	NOUN
cjfa-35473	35	11	brought	bring	VERB
cjfa-35473	35	12	about	about	ADP
cjfa-35473	35	13	by	by	ADP
cjfa-35473	35	14	the	the	DET
cjfa-35473	35	15	management	management	NOUN
cjfa-35473	35	16	and	and	CCONJ
cjfa-35473	35	17	the	the	DET
cjfa-35473	35	18	shortfall	shortfall	NOUN
cjfa-35473	35	19	of	of	ADP
cjfa-35473	35	20	pressing	press	VERB
cjfa-35473	35	21	factor	factor	NOUN
cjfa-35473	35	22	coming	come	VERB
cjfa-35473	35	23	from	from	ADP
cjfa-35473	35	24	the	the	DET
cjfa-35473	35	25	auditee	auditee	NOUN
cjfa-35473	35	26	(	(	PUNCT
cjfa-35473	35	27	van	van	PROPN
cjfa-35473	35	28	peursem	peursem	NOUN
cjfa-35473	35	29	,	,	PUNCT
cjfa-35473	35	30	2005	2005	NUM
cjfa-35473	35	31	)	)	PUNCT
cjfa-35473	35	32	.	.	PUNCT
cjfa-35473	36	1	this	this	PRON
cjfa-35473	36	2	is	be	AUX
cjfa-35473	36	3	an	an	DET
cjfa-35473	36	4	experimental	experimental	ADJ
cjfa-35473	36	5	proof	proof	NOUN
cjfa-35473	36	6	that	that	SCONJ
cjfa-35473	36	7	authoritative	authoritative	ADJ
cjfa-35473	36	8	autonomy	autonomy	NOUN
cjfa-35473	36	9	influences	influence	VERB
cjfa-35473	36	10	efficiency	efficiency	NOUN
cjfa-35473	36	11	(	(	PUNCT
cjfa-35473	36	12	cohen	cohen	PROPN
cjfa-35473	36	13	&	&	CCONJ
cjfa-35473	36	14	sayag	sayag	PROPN
cjfa-35473	36	15	,	,	PUNCT
cjfa-35473	36	16	2010	2010	NUM
cjfa-35473	36	17	;	;	PUNCT
cjfa-35473	36	18	george	george	PROPN
cjfa-35473	36	19	,	,	PUNCT
cjfa-35473	36	20	theofanis	theofanis	PROPN
cjfa-35473	36	21	&	&	CCONJ
cjfa-35473	36	22	konstantinos	konstantinos	PROPN
cjfa-35473	36	23	,	,	PUNCT
cjfa-35473	36	24	2015	2015	NUM
cjfa-35473	36	25	;	;	PUNCT
cjfa-35473	36	26	badara	badara	NOUN
cjfa-35473	36	27	,	,	PUNCT
cjfa-35473	36	28	2015	2015	NUM
cjfa-35473	36	29	)	)	PUNCT
cjfa-35473	36	30	.	.	PUNCT
cjfa-35473	37	1	autonomy	autonomy	NOUN
cjfa-35473	37	2	slows	slow	VERB
cjfa-35473	37	3	down	down	ADP
cjfa-35473	37	4	the	the	DET
cjfa-35473	37	5	internal	internal	ADJ
cjfa-35473	37	6	and	and	CCONJ
cjfa-35473	37	7	audit	audit	NOUN
cjfa-35473	37	8	execution	execution	NOUN
cjfa-35473	37	9	in	in	ADP
cjfa-35473	37	10	developing	develop	VERB
cjfa-35473	37	11	nations	nation	NOUN
cjfa-35473	37	12	(	(	PUNCT
cjfa-35473	37	13	alzeban	alzeban	NOUN
cjfa-35473	37	14	&	&	CCONJ
cjfa-35473	37	15	gwilliam	gwilliam	NOUN
cjfa-35473	37	16	,	,	PUNCT
cjfa-35473	37	17	2014	2014	NUM
cjfa-35473	37	18	)	)	PUNCT
cjfa-35473	37	19	.	.	PUNCT
cjfa-35473	38	1	in	in	ADP
cjfa-35473	38	2	accordance	accordance	NOUN
cjfa-35473	38	3	with	with	ADP
cjfa-35473	38	4	this	this	PRON
cjfa-35473	38	5	,	,	PUNCT
cjfa-35473	38	6	arens	arens	PROPN
cjfa-35473	38	7	,	,	PUNCT
cjfa-35473	38	8	elder	elder	NOUN
cjfa-35473	38	9	and	and	CCONJ
cjfa-35473	38	10	beasley	beasley	PROPN
cjfa-35473	38	11	(	(	PUNCT
cjfa-35473	38	12	2011	2011	NUM
cjfa-35473	38	13	,	,	PUNCT
cjfa-35473	38	14	p.	p.	NOUN
cjfa-35473	38	15	43	43	NUM
cjfa-35473	38	16	)	)	PUNCT
cjfa-35473	38	17	expressed	express	VERB
cjfa-35473	38	18	proficient	proficient	ADJ
cjfa-35473	38	19	expertise	expertise	NOUN
cjfa-35473	38	20	controlled	control	VERB
cjfa-35473	38	21	by	by	ADP
cjfa-35473	38	22	the	the	DET
cjfa-35473	38	23	auditors	auditor	NOUN
cjfa-35473	38	24	in	in	ADP
cjfa-35473	38	25	leading	lead	VERB
cjfa-35473	38	26	auditors	auditor	NOUN
cjfa-35473	38	27	offered	offer	VERB
cjfa-35473	38	28	excellent	excellent	ADJ
cjfa-35473	38	29	types	type	NOUN
cjfa-35473	38	30	of	of	ADP
cjfa-35473	38	31	assistance	assistance	NOUN
cjfa-35473	38	32	and	and	CCONJ
cjfa-35473	38	33	can	can	AUX
cjfa-35473	38	34	be	be	AUX
cjfa-35473	38	35	represented	represent	VERB
cjfa-35473	38	36	on	on	ADP
cjfa-35473	38	37	the	the	DET
cjfa-35473	38	38	grounds	ground	NOUN
cjfa-35473	38	39	that	that	SCONJ
cjfa-35473	38	40	the	the	DET
cjfa-35473	38	41	capacity	capacity	NOUN
cjfa-35473	38	42	of	of	ADP
cjfa-35473	38	43	expert	expert	ADJ
cjfa-35473	38	44	internal	internal	ADJ
cjfa-35473	38	45	auditor	auditor	NOUN
cjfa-35473	38	46	reports	report	NOUN
cjfa-35473	38	47	is	be	AUX
cjfa-35473	38	48	n’t	not	PART
cjfa-35473	38	49	just	just	ADV
cjfa-35473	38	50	to	to	PART
cjfa-35473	38	51	discover	discover	VERB
cjfa-35473	38	52	shortcomings	shortcoming	NOUN
cjfa-35473	38	53	in	in	ADP
cjfa-35473	38	54	internal	internal	ADJ
cjfa-35473	38	55	control	control	NOUN
cjfa-35473	38	56	,	,	PUNCT
cjfa-35473	38	57	yet	yet	ADV
cjfa-35473	38	58	additionally	additionally	ADV
cjfa-35473	38	59	to	to	PART
cjfa-35473	38	60	uncover	uncover	VERB
cjfa-35473	38	61	the	the	DET
cjfa-35473	38	62	auditors	auditor	NOUN
cjfa-35473	38	63	discoveries	discovery	NOUN
cjfa-35473	38	64	and	and	CCONJ
cjfa-35473	38	65	expect	expect	VERB
cjfa-35473	38	66	them	they	PRON
cjfa-35473	38	67	later	later	ADV
cjfa-35473	38	68	on	on	ADV
cjfa-35473	38	69	and	and	CCONJ
cjfa-35473	38	70	make	make	VERB
cjfa-35473	38	71	upgrades	upgrade	NOUN
cjfa-35473	38	72	.	.	PUNCT
cjfa-35473	39	1	auditors	auditor	NOUN
cjfa-35473	39	2	professionalism	professionalism	NOUN
cjfa-35473	39	3	has	have	VERB
cjfa-35473	39	4	an	an	DET
cjfa-35473	39	5	impact	impact	NOUN
cjfa-35473	39	6	towards	towards	ADP
cjfa-35473	39	7	the	the	DET
cjfa-35473	39	8	adequacy	adequacy	NOUN
cjfa-35473	39	9	of	of	ADP
cjfa-35473	39	10	internal	internal	ADJ
cjfa-35473	39	11	audits	audits	NOUN
cjfa-35473	39	12	which	which	PRON
cjfa-35473	39	13	have	have	AUX
cjfa-35473	39	14	been	be	AUX
cjfa-35473	39	15	demonstrated	demonstrate	VERB
cjfa-35473	39	16	by	by	ADP
cjfa-35473	39	17	tackie	tackie	NOUN
cjfa-35473	39	18	,	,	PUNCT
cjfa-35473	39	19	marfo	marfo	ADJ
cjfa-35473	39	20	-	-	PUNCT
cjfa-35473	39	21	yiadom	yiadom	NOUN
cjfa-35473	39	22	and	and	CCONJ
cjfa-35473	39	23	achina	achina	PROPN
cjfa-35473	39	24	(	(	PUNCT
cjfa-35473	39	25	2016	2016	NUM
cjfa-35473	39	26	)	)	PUNCT
cjfa-35473	39	27	in	in	ADP
cjfa-35473	39	28	the	the	DET
cjfa-35473	39	29	neighborhood	neighborhood	NOUN
cjfa-35473	39	30	government	government	NOUN
cjfa-35473	39	31	in	in	ADP
cjfa-35473	39	32	ghana	ghana	PROPN
cjfa-35473	39	33	.	.	PUNCT
cjfa-35473	40	1	generally	generally	ADV
cjfa-35473	40	2	speaking	speak	VERB
cjfa-35473	40	3	regarding	regard	VERB
cjfa-35473	40	4	these	these	DET
cjfa-35473	40	5	outcomes	outcome	NOUN
cjfa-35473	40	6	,	,	PUNCT
cjfa-35473	40	7	the	the	DET
cjfa-35473	40	8	internal	internal	ADJ
cjfa-35473	40	9	auditors	auditor	NOUN
cjfa-35473	40	10	work	work	VERB
cjfa-35473	40	11	turns	turn	VERB
cjfa-35473	40	12	out	out	ADP
cjfa-35473	40	13	to	to	PART
cjfa-35473	40	14	be	be	AUX
cjfa-35473	40	15	progressively	progressively	ADV
cjfa-35473	40	16	more	more	ADV
cjfa-35473	40	17	significant	significant	ADJ
cjfa-35473	40	18	as	as	ADV
cjfa-35473	40	19	far	far	ADV
cjfa-35473	40	20	as	as	ADP
cjfa-35473	40	21	making	make	VERB
cjfa-35473	40	22	great	great	ADJ
cjfa-35473	40	23	corporate	corporate	ADJ
cjfa-35473	40	24	governance	governance	NOUN
cjfa-35473	40	25	structures	structure	NOUN
cjfa-35473	40	26	(	(	PUNCT
cjfa-35473	40	27	allegrini	allegrini	ADV
cjfa-35473	40	28	et	et	PROPN
cjfa-35473	40	29	al	al	PROPN
cjfa-35473	40	30	.	.	PROPN
cjfa-35473	40	31	,	,	PUNCT
cjfa-35473	40	32	2006	2006	NUM
cjfa-35473	40	33	;	;	PUNCT
cjfa-35473	41	1	carcello	carcello	PROPN
cjfa-35473	41	2	et	et	PROPN
cjfa-35473	41	3	al	al	PROPN
cjfa-35473	41	4	.	.	PROPN
cjfa-35473	41	5	,	,	PUNCT
cjfa-35473	41	6	2005	2005	NUM
cjfa-35473	41	7	;	;	PUNCT
cjfa-35473	41	8	nagy	nagy	PROPN
cjfa-35473	41	9	&	&	CCONJ
cjfa-35473	41	10	cenker	cenker	PROPN
cjfa-35473	41	11	,	,	PUNCT
cjfa-35473	41	12	2002	2002	NUM
cjfa-35473	41	13	)	)	PUNCT
cjfa-35473	41	14	.	.	PUNCT
cjfa-35473	42	1	in	in	ADP
cjfa-35473	42	2	reference	reference	NOUN
cjfa-35473	42	3	to	to	ADP
cjfa-35473	42	4	sarens	saren	NOUN
cjfa-35473	42	5	(	(	PUNCT
cjfa-35473	42	6	2009	2009	NUM
cjfa-35473	42	7	)	)	PUNCT
cjfa-35473	42	8	,	,	PUNCT
cjfa-35473	42	9	the	the	DET
cjfa-35473	42	10	ability	ability	NOUN
cjfa-35473	42	11	of	of	ADP
cjfa-35473	42	12	the	the	DET
cjfa-35473	42	13	internal	internal	ADJ
cjfa-35473	42	14	audit	audit	NOUN
cjfa-35473	42	15	to	to	PART
cjfa-35473	42	16	impact	impact	VERB
cjfa-35473	42	17	the	the	DET
cjfa-35473	42	18	nature	nature	NOUN
cjfa-35473	42	19	of	of	ADP
cjfa-35473	42	20	corporate	corporate	ADJ
cjfa-35473	42	21	governance	governance	NOUN
cjfa-35473	42	22	determines	determine	VERB
cjfa-35473	42	23	the	the	DET
cjfa-35473	42	24	viability	viability	NOUN
cjfa-35473	42	25	of	of	ADP
cjfa-35473	42	26	internal	internal	ADJ
cjfa-35473	42	27	auditor	auditor	NOUN
cjfa-35473	42	28	’s	’s	PART
cjfa-35473	42	29	report	report	NOUN
cjfa-35473	42	30	.	.	PUNCT
cjfa-35473	43	1	this	this	DET
cjfa-35473	43	2	examination	examination	NOUN
cjfa-35473	43	3	is	be	AUX
cjfa-35473	43	4	in	in	ADP
cjfa-35473	43	5	agreement	agreement	NOUN
cjfa-35473	43	6	with	with	ADP
cjfa-35473	43	7	the	the	DET
cjfa-35473	43	8	exploration	exploration	NOUN
cjfa-35473	43	9	conducted	conduct	VERB
cjfa-35473	43	10	by	by	ADP
cjfa-35473	43	11	mihret	mihret	NOUN
cjfa-35473	43	12	and	and	CCONJ
cjfa-35473	43	13	yismaw	yismaw	NOUN
cjfa-35473	43	14	(	(	PUNCT
cjfa-35473	43	15	2007	2007	NUM
cjfa-35473	43	16	)	)	PUNCT
cjfa-35473	43	17	.	.	PUNCT
cjfa-35473	44	1	dawit	dawit	PROPN
cjfa-35473	44	2	tadesse	tadesse	PROPN
cjfa-35473	44	3	tiruneh54	tiruneh54	PROPN
cjfa-35473	44	4	in	in	ADP
cjfa-35473	44	5	this	this	DET
cjfa-35473	44	6	respect	respect	NOUN
cjfa-35473	44	7	,	,	PUNCT
cjfa-35473	44	8	therefore	therefore	ADV
cjfa-35473	44	9	,	,	PUNCT
cjfa-35473	44	10	top	top	ADJ
cjfa-35473	44	11	managements	management	NOUN
cjfa-35473	44	12	lessen	lessen	VERB
cjfa-35473	44	13	their	their	PRON
cjfa-35473	44	14	level	level	NOUN
cjfa-35473	44	15	of	of	ADP
cjfa-35473	44	16	responsibility	responsibility	NOUN
cjfa-35473	44	17	based	base	VERB
cjfa-35473	44	18	on	on	ADP
cjfa-35473	44	19	the	the	DET
cjfa-35473	44	20	outcome	outcome	NOUN
cjfa-35473	44	21	of	of	ADP
cjfa-35473	44	22	external	external	ADJ
cjfa-35473	44	23	auditors	auditor	NOUN
cjfa-35473	44	24	findings	finding	NOUN
cjfa-35473	44	25	.	.	PUNCT
cjfa-35473	45	1	following	follow	VERB
cjfa-35473	45	2	the	the	DET
cjfa-35473	45	3	discussions	discussion	NOUN
cjfa-35473	45	4	done	do	VERB
cjfa-35473	45	5	so	so	ADV
cjfa-35473	45	6	far	far	ADV
cjfa-35473	45	7	,	,	PUNCT
cjfa-35473	45	8	the	the	DET
cjfa-35473	45	9	hypothesis	hypothesis	NOUN
cjfa-35473	45	10	is	be	AUX
cjfa-35473	45	11	stated	state	VERB
cjfa-35473	45	12	here	here	ADV
cjfa-35473	45	13	in	in	ADP
cjfa-35473	45	14	detail	detail	NOUN
cjfa-35473	45	15	.	.	PUNCT
cjfa-35473	46	1	h1	h1	PROPN
cjfa-35473	46	2	:	:	PUNCT
cjfa-35473	46	3	internal	internal	ADJ
cjfa-35473	46	4	-	-	PUNCT
cjfa-35473	46	5	external	external	ADJ
cjfa-35473	46	6	auditors	auditor	NOUN
cjfa-35473	46	7	’	’	PART
cjfa-35473	46	8	linkages	linkage	NOUN
cjfa-35473	46	9	rely	rely	VERB
cjfa-35473	46	10	upon	upon	SCONJ
cjfa-35473	46	11	the	the	DET
cjfa-35473	46	12	associations	association	NOUN
cjfa-35473	46	13	of	of	ADP
cjfa-35473	46	14	internal	internal	ADJ
cjfa-35473	46	15	audit	audit	NOUN
cjfa-35473	46	16	with	with	ADP
cjfa-35473	46	17	the	the	DET
cjfa-35473	46	18	management	management	NOUN
cjfa-35473	46	19	’s	’	VERB
cjfa-35473	46	20	as	as	SCONJ
cjfa-35473	46	21	the	the	DET
cjfa-35473	46	22	consequence	consequence	NOUN
cjfa-35473	46	23	of	of	ADP
cjfa-35473	46	24	the	the	DET
cjfa-35473	46	25	management	management	NOUN
cjfa-35473	46	26	’s	’s	PART
cjfa-35473	46	27	support	support	NOUN
cjfa-35473	46	28	toward	toward	ADP
cjfa-35473	46	29	decidedly	decidedly	ADV
cjfa-35473	46	30	directs	direct	VERB
cjfa-35473	46	31	the	the	DET
cjfa-35473	46	32	impact	impact	NOUN
cjfa-35473	46	33	of	of	ADP
cjfa-35473	46	34	positive	positive	ADJ
cjfa-35473	46	35	hierarchical	hierarchical	ADJ
cjfa-35473	46	36	autonomy	autonomy	NOUN
cjfa-35473	46	37	towards	towards	ADP
cjfa-35473	46	38	the	the	DET
cjfa-35473	46	39	viability	viability	NOUN
cjfa-35473	46	40	of	of	ADP
cjfa-35473	46	41	internal	internal	ADJ
cjfa-35473	46	42	audits	audit	NOUN
cjfa-35473	46	43	.	.	PUNCT
cjfa-35473	47	1	h2	h2	NOUN
cjfa-35473	47	2	:	:	PUNCT
cjfa-35473	47	3	internal	internal	ADJ
cjfa-35473	47	4	-	-	PUNCT
cjfa-35473	47	5	external	external	ADJ
cjfa-35473	47	6	auditors	auditor	NOUN
cjfa-35473	47	7	linkages	linkage	NOUN
cjfa-35473	47	8	rely	rely	VERB
cjfa-35473	47	9	upon	upon	SCONJ
cjfa-35473	47	10	the	the	DET
cjfa-35473	47	11	associations	association	NOUN
cjfa-35473	47	12	of	of	ADP
cjfa-35473	47	13	internal	internal	ADJ
cjfa-35473	47	14	auditor	auditor	NOUN
cjfa-35473	47	15	report	report	NOUN
cjfa-35473	47	16	with	with	ADP
cjfa-35473	47	17	the	the	DET
cjfa-35473	47	18	executives	executive	NOUN
cjfa-35473	47	19	as	as	ADP
cjfa-35473	47	20	the	the	DET
cjfa-35473	47	21	aftereffect	aftereffect	NOUN
cjfa-35473	47	22	of	of	ADP
cjfa-35473	47	23	the	the	DET
cjfa-35473	47	24	management	management	NOUN
cjfa-35473	47	25	’s	’s	PART
cjfa-35473	47	26	support	support	NOUN
cjfa-35473	47	27	toward	toward	ADP
cjfa-35473	47	28	emphatically	emphatically	ADV
cjfa-35473	47	29	directs	direct	VERB
cjfa-35473	47	30	the	the	DET
cjfa-35473	47	31	impact	impact	NOUN
cjfa-35473	47	32	of	of	ADP
cjfa-35473	47	33	positive	positive	ADJ
cjfa-35473	47	34	auditors	auditor	NOUN
cjfa-35473	47	35	’	’	PART
cjfa-35473	47	36	demonstrable	demonstrable	ADJ
cjfa-35473	47	37	skill	skill	NOUN
cjfa-35473	47	38	towards	towards	ADP
cjfa-35473	47	39	the	the	DET
cjfa-35473	47	40	viability	viability	NOUN
cjfa-35473	47	41	of	of	ADP
cjfa-35473	47	42	internal	internal	ADJ
cjfa-35473	47	43	audits	audits	NOUN
cjfa-35473	47	44	.	.	PUNCT
cjfa-35473	48	1	in	in	ADP
cjfa-35473	48	2	accordance	accordance	NOUN
cjfa-35473	48	3	with	with	ADP
cjfa-35473	48	4	h1	h1	NOUN
cjfa-35473	48	5	,	,	PUNCT
cjfa-35473	48	6	alzeban	alzeban	NOUN
cjfa-35473	48	7	and	and	CCONJ
cjfa-35473	48	8	gwilliam	gwilliam	NOUN
cjfa-35473	48	9	(	(	PUNCT
cjfa-35473	48	10	2014	2014	NUM
cjfa-35473	48	11	)	)	PUNCT
cjfa-35473	48	12	express	express	VERB
cjfa-35473	48	13	that	that	SCONJ
cjfa-35473	48	14	management	management	NOUN
cjfa-35473	48	15	’s	’s	PART
cjfa-35473	48	16	backing	backing	NOUN
cjfa-35473	48	17	can	can	AUX
cjfa-35473	48	18	likewise	likewise	ADV
cjfa-35473	48	19	be	be	AUX
cjfa-35473	48	20	through	through	ADP
cjfa-35473	48	21	improving	improve	VERB
cjfa-35473	48	22	connection	connection	NOUN
cjfa-35473	48	23	between	between	ADP
cjfa-35473	48	24	internal	internal	ADJ
cjfa-35473	48	25	auditors	auditor	NOUN
cjfa-35473	48	26	and	and	CCONJ
cjfa-35473	48	27	external	external	ADJ
cjfa-35473	48	28	auditors	auditor	NOUN
cjfa-35473	48	29	.	.	PUNCT
cjfa-35473	49	1	closeness	closeness	NOUN
cjfa-35473	49	2	mihret	mihret	PROPN
cjfa-35473	49	3	and	and	CCONJ
cjfa-35473	49	4	woldeyohannis	woldeyohanni	NOUN
cjfa-35473	49	5	(	(	PUNCT
cjfa-35473	49	6	2008	2008	NUM
cjfa-35473	49	7	)	)	PUNCT
cjfa-35473	49	8	,	,	PUNCT
cjfa-35473	49	9	mihret	mihret	NOUN
cjfa-35473	49	10	and	and	CCONJ
cjfa-35473	49	11	yismaw	yismaw	NOUN
cjfa-35473	49	12	(	(	PUNCT
cjfa-35473	49	13	2007	2007	NUM
cjfa-35473	49	14	)	)	PUNCT
cjfa-35473	49	15	,	,	PUNCT
cjfa-35473	49	16	roth	roth	PROPN
cjfa-35473	49	17	(	(	PUNCT
cjfa-35473	49	18	2000	2000	NUM
cjfa-35473	49	19	)	)	PUNCT
cjfa-35473	49	20	stated	state	VERB
cjfa-35473	49	21	that	that	SCONJ
cjfa-35473	49	22	internal	internal	ADJ
cjfa-35473	49	23	audit	audit	NOUN
cjfa-35473	49	24	viability	viability	NOUN
cjfa-35473	49	25	as	as	SCONJ
cjfa-35473	49	26	estimated	estimate	VERB
cjfa-35473	49	27	by	by	ADP
cjfa-35473	49	28	the	the	DET
cjfa-35473	49	29	management	management	NOUN
cjfa-35473	49	30	’s	’s	PART
cjfa-35473	49	31	acknowledgment	acknowledgment	NOUN
cjfa-35473	49	32	and	and	CCONJ
cjfa-35473	49	33	execution	execution	NOUN
cjfa-35473	49	34	of	of	ADP
cjfa-35473	49	35	internal	internal	ADJ
cjfa-35473	49	36	auditor	auditor	NOUN
cjfa-35473	49	37	report	report	NOUN
cjfa-35473	49	38	discoveries	discovery	NOUN
cjfa-35473	49	39	and	and	CCONJ
cjfa-35473	49	40	proposals	proposal	NOUN
cjfa-35473	49	41	may	may	AUX
cjfa-35473	49	42	effect	effect	VERB
cjfa-35473	49	43	on	on	ADP
cjfa-35473	49	44	external	external	ADJ
cjfa-35473	49	45	auditors	auditor	NOUN
cjfa-35473	49	46	’	’	PART
cjfa-35473	49	47	dependence	dependence	NOUN
cjfa-35473	49	48	on	on	ADP
cjfa-35473	49	49	internal	internal	ADJ
cjfa-35473	49	50	auditors	auditor	NOUN
cjfa-35473	49	51	work	work	VERB
cjfa-35473	49	52	.	.	PUNCT
cjfa-35473	50	1	thus	thus	ADV
cjfa-35473	50	2	,	,	PUNCT
cjfa-35473	50	3	more	more	ADV
cjfa-35473	50	4	significant	significant	ADJ
cjfa-35473	50	5	levels	level	NOUN
cjfa-35473	50	6	of	of	ADP
cjfa-35473	50	7	acknowledgment	acknowledgment	NOUN
cjfa-35473	50	8	of	of	ADP
cjfa-35473	50	9	internal	internal	ADJ
cjfa-35473	50	10	audit	audit	NOUN
cjfa-35473	50	11	suggestions	suggestion	NOUN
cjfa-35473	50	12	by	by	ADP
cjfa-35473	50	13	the	the	DET
cjfa-35473	50	14	management	management	NOUN
cjfa-35473	50	15	’s	’s	PART
cjfa-35473	50	16	may	may	AUX
cjfa-35473	50	17	prompt	prompt	VERB
cjfa-35473	50	18	more	more	ADJ
cjfa-35473	50	19	elevated	elevated	ADJ
cjfa-35473	50	20	levels	level	NOUN
cjfa-35473	50	21	of	of	ADP
cjfa-35473	50	22	external	external	ADJ
cjfa-35473	50	23	auditor	auditor	NOUN
cjfa-35473	50	24	dependence	dependence	NOUN
cjfa-35473	50	25	than	than	ADP
cjfa-35473	50	26	a	a	DET
cjfa-35473	50	27	circumstance	circumstance	NOUN
cjfa-35473	50	28	where	where	SCONJ
cjfa-35473	50	29	internal	internal	ADJ
cjfa-35473	50	30	auditor	auditor	NOUN
cjfa-35473	50	31	report	report	NOUN
cjfa-35473	50	32	is	be	AUX
cjfa-35473	50	33	less	less	ADV
cjfa-35473	50	34	powerful	powerful	ADJ
cjfa-35473	50	35	.	.	PUNCT
cjfa-35473	51	1	predictable	predictable	ADJ
cjfa-35473	51	2	with	with	ADP
cjfa-35473	51	3	the	the	DET
cjfa-35473	51	4	above	above	ADJ
cjfa-35473	51	5	investigations	investigation	NOUN
cjfa-35473	51	6	al	al	PROPN
cjfa-35473	51	7	-	-	PUNCT
cjfa-35473	51	8	twaijry	twaijry	PROPN
cjfa-35473	51	9	,	,	PUNCT
cjfa-35473	51	10	brierley	brierley	NOUN
cjfa-35473	51	11	and	and	CCONJ
cjfa-35473	51	12	gwilliam	gwilliam	PROPN
cjfa-35473	51	13	(	(	PUNCT
cjfa-35473	51	14	2004	2004	NUM
cjfa-35473	51	15	)	)	PUNCT
cjfa-35473	51	16	,	,	PUNCT
cjfa-35473	51	17	felix	felix	PROPN
cjfa-35473	51	18	et	et	PROPN
cjfa-35473	51	19	al	al	PROPN
cjfa-35473	51	20	.	.	PROPN
cjfa-35473	52	1	(	(	PUNCT
cjfa-35473	52	2	2001	2001	NUM
cjfa-35473	52	3	)	)	PUNCT
cjfa-35473	52	4	stated	state	VERB
cjfa-35473	52	5	,	,	PUNCT
cjfa-35473	52	6	internal	internal	ADJ
cjfa-35473	52	7	and	and	CCONJ
cjfa-35473	52	8	external	external	ADJ
cjfa-35473	52	9	auditors	auditor	NOUN
cjfa-35473	52	10	linkages	linkage	NOUN
cjfa-35473	52	11	via	via	ADP
cjfa-35473	52	12	the	the	DET
cjfa-35473	52	13	last	last	ADJ
cjfa-35473	52	14	’s	’s	NOUN
cjfa-35473	52	15	dependence	dependence	NOUN
cjfa-35473	52	16	of	of	ADP
cjfa-35473	52	17	the	the	DET
cjfa-35473	52	18	previous	previous	ADJ
cjfa-35473	52	19	’	'	PUNCT
cjfa-35473	52	20	work	work	NOUN
cjfa-35473	52	21	is	be	AUX
cjfa-35473	52	22	useful	useful	ADJ
cjfa-35473	52	23	to	to	ADP
cjfa-35473	52	24	associations	association	NOUN
cjfa-35473	52	25	and	and	CCONJ
cjfa-35473	52	26	hence	hence	ADV
cjfa-35473	52	27	sheets	sheet	NOUN
cjfa-35473	52	28	of	of	ADP
cjfa-35473	52	29	chiefs	chief	NOUN
cjfa-35473	52	30	and	and	CCONJ
cjfa-35473	52	31	the	the	DET
cjfa-35473	52	32	executives	executive	NOUN
cjfa-35473	52	33	are	be	AUX
cjfa-35473	52	34	probably	probably	ADV
cjfa-35473	52	35	going	go	VERB
cjfa-35473	52	36	to	to	PART
cjfa-35473	52	37	support	support	VERB
cjfa-35473	52	38	such	such	ADJ
cjfa-35473	52	39	linkages	linkage	NOUN
cjfa-35473	52	40	.	.	PUNCT
cjfa-35473	53	1	additionally	additionally	ADV
cjfa-35473	53	2	,	,	PUNCT
cjfa-35473	53	3	alzeban	alzeban	NOUN
cjfa-35473	53	4	and	and	CCONJ
cjfa-35473	53	5	gwilliam	gwilliam	NOUN
cjfa-35473	53	6	(	(	PUNCT
cjfa-35473	53	7	2014	2014	NUM
cjfa-35473	53	8	)	)	PUNCT
cjfa-35473	53	9	,	,	PUNCT
cjfa-35473	53	10	badara	badara	NOUN
cjfa-35473	53	11	and	and	CCONJ
cjfa-35473	53	12	saidin	saidin	PROPN
cjfa-35473	53	13	(	(	PUNCT
cjfa-35473	53	14	2014	2014	NUM
cjfa-35473	53	15	)	)	PUNCT
cjfa-35473	53	16	,	,	PUNCT
cjfa-35473	53	17	shohiha	shohiha	NOUN
cjfa-35473	53	18	(	(	PUNCT
cjfa-35473	53	19	2017	2017	NUM
cjfa-35473	53	20	)	)	PUNCT
cjfa-35473	53	21	all	all	PRON
cjfa-35473	53	22	confirmed	confirm	VERB
cjfa-35473	53	23	that	that	SCONJ
cjfa-35473	53	24	the	the	DET
cjfa-35473	53	25	coordination	coordination	NOUN
cjfa-35473	53	26	among	among	ADP
cjfa-35473	53	27	internal	internal	ADJ
cjfa-35473	53	28	and	and	CCONJ
cjfa-35473	53	29	external	external	ADJ
cjfa-35473	53	30	auditors	auditor	NOUN
cjfa-35473	53	31	is	be	AUX
cjfa-35473	53	32	significant	significant	ADJ
cjfa-35473	53	33	for	for	ADP
cjfa-35473	53	34	the	the	DET
cjfa-35473	53	35	advantages	advantage	NOUN
cjfa-35473	53	36	of	of	ADP
cjfa-35473	53	37	auditors	auditor	NOUN
cjfa-35473	53	38	of	of	ADP
cjfa-35473	53	39	associations	association	NOUN
cjfa-35473	53	40	and	and	CCONJ
cjfa-35473	53	41	outer	outer	ADJ
cjfa-35473	53	42	partners	partner	NOUN
cjfa-35473	53	43	.	.	PUNCT
cjfa-35473	53	44	.	.	PUNCT
cjfa-35473	54	1	the	the	DET
cjfa-35473	54	2	connection	connection	NOUN
cjfa-35473	54	3	among	among	ADP
cjfa-35473	54	4	internal	internal	ADJ
cjfa-35473	54	5	and	and	CCONJ
cjfa-35473	54	6	external	external	ADJ
cjfa-35473	54	7	auditors	auditor	NOUN
cjfa-35473	54	8	which	which	PRON
cjfa-35473	54	9	impacts	impact	VERB
cjfa-35473	54	10	the	the	DET
cjfa-35473	54	11	adequacy	adequacy	NOUN
cjfa-35473	54	12	has	have	AUX
cjfa-35473	54	13	been	be	AUX
cjfa-35473	54	14	exactly	exactly	ADV
cjfa-35473	54	15	demonstrated	demonstrate	VERB
cjfa-35473	54	16	.	.	PUNCT
cjfa-35473	55	1	this	this	DET
cjfa-35473	55	2	coordination	coordination	NOUN
cjfa-35473	55	3	and	and	CCONJ
cjfa-35473	55	4	joint	joint	ADJ
cjfa-35473	55	5	effort	effort	NOUN
cjfa-35473	55	6	is	be	AUX
cjfa-35473	55	7	done	do	VERB
cjfa-35473	55	8	consistently	consistently	ADV
cjfa-35473	55	9	to	to	PART
cjfa-35473	55	10	get	get	VERB
cjfa-35473	55	11	ideal	ideal	ADJ
cjfa-35473	55	12	advantages	advantage	NOUN
cjfa-35473	55	13	for	for	ADP
cjfa-35473	55	14	the	the	DET
cjfa-35473	55	15	regular	regular	ADJ
cjfa-35473	55	16	interests	interest	NOUN
cjfa-35473	55	17	and	and	CCONJ
cjfa-35473	55	18	objectives	objective	NOUN
cjfa-35473	55	19	.	.	PUNCT
cjfa-35473	56	1	the	the	DET
cjfa-35473	56	2	capacity	capacity	NOUN
cjfa-35473	56	3	to	to	PART
cjfa-35473	56	4	encourage	encourage	VERB
cjfa-35473	56	5	great	great	ADJ
cjfa-35473	56	6	associations	association	NOUN
cjfa-35473	56	7	with	with	ADP
cjfa-35473	56	8	external	external	ADJ
cjfa-35473	56	9	auditors	auditor	NOUN
cjfa-35473	56	10	directed	direct	VERB
cjfa-35473	56	11	by	by	ADP
cjfa-35473	56	12	internal	internal	ADJ
cjfa-35473	56	13	examiners	examiner	NOUN
cjfa-35473	56	14	keeps	keep	VERB
cjfa-35473	56	15	up	up	ADP
cjfa-35473	56	16	the	the	DET
cjfa-35473	56	17	viability	viability	NOUN
cjfa-35473	56	18	of	of	ADP
cjfa-35473	56	19	hierarchical	hierarchical	ADJ
cjfa-35473	56	20	management	management	NOUN
cjfa-35473	56	21	’s	’s	PART
cjfa-35473	56	22	(	(	PUNCT
cjfa-35473	56	23	gramling	gramling	NOUN
cjfa-35473	56	24	,	,	PUNCT
cjfa-35473	56	25	maletta	maletta	PROPN
cjfa-35473	56	26	,	,	PUNCT
cjfa-35473	56	27	schneider	schneider	PROPN
cjfa-35473	56	28	&	&	CCONJ
cjfa-35473	56	29	church	church	PROPN
cjfa-35473	56	30	,	,	PUNCT
cjfa-35473	56	31	2004	2004	NUM
cjfa-35473	56	32	)	)	PUNCT
cjfa-35473	56	33	.	.	PUNCT
cjfa-35473	57	1	in	in	ADP
cjfa-35473	57	2	view	view	NOUN
cjfa-35473	57	3	of	of	ADP
cjfa-35473	57	4	the	the	DET
cjfa-35473	57	5	clarification	clarification	NOUN
cjfa-35473	57	6	of	of	ADP
cjfa-35473	57	7	the	the	DET
cjfa-35473	57	8	investigations	investigation	NOUN
cjfa-35473	57	9	,	,	PUNCT
cjfa-35473	57	10	the	the	DET
cjfa-35473	57	11	hypothesis	hypothesis	NOUN
cjfa-35473	57	12	is	be	AUX
cjfa-35473	57	13	planned	plan	VERB
cjfa-35473	57	14	as	as	SCONJ
cjfa-35473	57	15	follows	follow	VERB
cjfa-35473	57	16	:	:	PUNCT
cjfa-35473	57	17	the	the	DET
cjfa-35473	57	18	perspective	perspective	NOUN
cjfa-35473	57	19	of	of	ADP
cjfa-35473	57	20	corporate	corporate	ADJ
cjfa-35473	57	21	governance	governance	NOUN
cjfa-35473	57	22	…	…	PUNCT
cjfa-35473	57	23	55	55	NUM
cjfa-35473	57	24	h3	h3	NOUN
cjfa-35473	57	25	:	:	PUNCT
cjfa-35473	57	26	internal	internal	ADJ
cjfa-35473	57	27	-	-	PUNCT
cjfa-35473	57	28	external	external	ADJ
cjfa-35473	57	29	auditors	auditor	NOUN
cjfa-35473	57	30	’	’	PART
cjfa-35473	57	31	linkages	linkage	NOUN
cjfa-35473	57	32	rely	rely	VERB
cjfa-35473	57	33	upon	upon	SCONJ
cjfa-35473	57	34	top	top	ADJ
cjfa-35473	57	35	management	management	NOUN
cjfa-35473	57	36	’s	’s	PART
cjfa-35473	57	37	support	support	NOUN
cjfa-35473	57	38	as	as	ADP
cjfa-35473	57	39	the	the	DET
cjfa-35473	57	40	consequence	consequence	NOUN
cjfa-35473	57	41	of	of	ADP
cjfa-35473	57	42	the	the	DET
cjfa-35473	57	43	management	management	NOUN
cjfa-35473	57	44	’s	’s	PART
cjfa-35473	57	45	acknowledgment	acknowledgment	NOUN
cjfa-35473	57	46	and	and	CCONJ
cjfa-35473	57	47	execution	execution	NOUN
cjfa-35473	57	48	of	of	ADP
cjfa-35473	57	49	internal	internal	ADJ
cjfa-35473	57	50	audit	audit	NOUN
cjfa-35473	57	51	discoveries	discovery	NOUN
cjfa-35473	57	52	and	and	CCONJ
cjfa-35473	57	53	proposals	proposal	NOUN
cjfa-35473	57	54	technique	technique	NOUN
cjfa-35473	57	55	.	.	PUNCT
cjfa-35473	58	1	methodology	methodology	NOUN
cjfa-35473	58	2	to	to	PART
cjfa-35473	58	3	gather	gather	VERB
cjfa-35473	58	4	data	datum	NOUN
cjfa-35473	58	5	,	,	PUNCT
cjfa-35473	58	6	in	in	ADP
cjfa-35473	58	7	a	a	DET
cjfa-35473	58	8	proper	proper	ADJ
cjfa-35473	58	9	manner	manner	NOUN
cjfa-35473	58	10	for	for	ADP
cjfa-35473	58	11	a	a	DET
cjfa-35473	58	12	descriptive	descriptive	ADJ
cjfa-35473	58	13	research	research	NOUN
cjfa-35473	58	14	,	,	PUNCT
cjfa-35473	58	15	a	a	DET
cjfa-35473	58	16	survey	survey	NOUN
cjfa-35473	58	17	questionnaire	questionnaire	NOUN
cjfa-35473	58	18	is	be	AUX
cjfa-35473	58	19	utilized	utilize	VERB
cjfa-35473	58	20	(	(	PUNCT
cjfa-35473	58	21	alleyne	alleyne	NOUN
cjfa-35473	58	22	and	and	CCONJ
cjfa-35473	58	23	devonish	devonish	ADJ
cjfa-35473	58	24	,	,	PUNCT
cjfa-35473	58	25	2006	2006	NUM
cjfa-35473	58	26	;	;	PUNCT
cjfa-35473	58	27	paper	paper	NOUN
cjfa-35473	58	28	et	et	PROPN
cjfa-35473	58	29	al	al	PROPN
cjfa-35473	58	30	.	.	PROPN
cjfa-35473	58	31	,	,	PUNCT
cjfa-35473	58	32	2003).the	2003).the	DET
cjfa-35473	58	33	survey	survey	NOUN
cjfa-35473	58	34	was	be	AUX
cjfa-35473	58	35	organized	organize	VERB
cjfa-35473	58	36	in	in	ADP
cjfa-35473	58	37	respect	respect	NOUN
cjfa-35473	58	38	with	with	ADP
cjfa-35473	58	39	the	the	DET
cjfa-35473	58	40	exploration	exploration	NOUN
cjfa-35473	58	41	speculations	speculation	NOUN
cjfa-35473	58	42	and	and	CCONJ
cjfa-35473	58	43	the	the	DET
cjfa-35473	58	44	applicable	applicable	ADJ
cjfa-35473	58	45	writing	writing	NOUN
cjfa-35473	58	46	audit	audit	NOUN
cjfa-35473	58	47	.	.	PUNCT
cjfa-35473	59	1	subsequently	subsequently	ADV
cjfa-35473	59	2	,	,	PUNCT
cjfa-35473	59	3	representativeness	representativeness	ADJ
cjfa-35473	59	4	of	of	ADP
cjfa-35473	59	5	the	the	DET
cjfa-35473	59	6	example	example	NOUN
cjfa-35473	59	7	to	to	ADP
cjfa-35473	59	8	the	the	DET
cjfa-35473	59	9	population	population	NOUN
cjfa-35473	59	10	was	be	AUX
cjfa-35473	59	11	not	not	PART
cjfa-35473	59	12	the	the	DET
cjfa-35473	59	13	objective	objective	NOUN
cjfa-35473	59	14	of	of	ADP
cjfa-35473	59	15	the	the	DET
cjfa-35473	59	16	investigation	investigation	NOUN
cjfa-35473	59	17	;	;	PUNCT
cjfa-35473	59	18	the	the	DET
cjfa-35473	59	19	endeavor	endeavor	NOUN
cjfa-35473	59	20	rather	rather	ADV
cjfa-35473	59	21	has	have	AUX
cjfa-35473	59	22	been	be	AUX
cjfa-35473	59	23	made	make	VERB
cjfa-35473	59	24	to	to	PART
cjfa-35473	59	25	guarantee	guarantee	VERB
cjfa-35473	59	26	legitimacy	legitimacy	NOUN
cjfa-35473	59	27	of	of	ADP
cjfa-35473	59	28	the	the	DET
cjfa-35473	59	29	information	information	NOUN
cjfa-35473	59	30	by	by	ADP
cjfa-35473	59	31	applying	apply	VERB
cjfa-35473	59	32	purposive	purposive	ADJ
cjfa-35473	59	33	inspecting	inspecting	NOUN
cjfa-35473	59	34	(	(	PUNCT
cjfa-35473	59	35	oppenheim	oppenheim	PROPN
cjfa-35473	59	36	,	,	PUNCT
cjfa-35473	59	37	1992	1992	NUM
cjfa-35473	59	38	)	)	PUNCT
cjfa-35473	59	39	.	.	PUNCT
cjfa-35473	60	1	right	right	ADV
cjfa-35473	60	2	off	off	ADP
cjfa-35473	60	3	the	the	DET
cjfa-35473	60	4	bat	bat	NOUN
cjfa-35473	60	5	,	,	PUNCT
cjfa-35473	60	6	questions	question	NOUN
cjfa-35473	60	7	are	be	AUX
cjfa-35473	60	8	chosen	choose	VERB
cjfa-35473	60	9	basically	basically	ADV
cjfa-35473	60	10	by	by	ADP
cjfa-35473	60	11	three	three	NUM
cjfa-35473	60	12	studies	study	NOUN
cjfa-35473	60	13	that	that	PRON
cjfa-35473	60	14	inspected	inspect	VERB
cjfa-35473	60	15	comparative	comparative	ADJ
cjfa-35473	60	16	examination	examination	NOUN
cjfa-35473	60	17	field	field	NOUN
cjfa-35473	60	18	:	:	PUNCT
cjfa-35473	60	19	bota	bota	NOUN
cjfa-35473	60	20	-	-	PUNCT
cjfa-35473	60	21	avram	avram	PROPN
cjfa-35473	60	22	and	and	CCONJ
cjfa-35473	60	23	palfi	palfi	NOUN
cjfa-35473	60	24	(	(	PUNCT
cjfa-35473	60	25	2009	2009	NUM
cjfa-35473	60	26	)	)	PUNCT
cjfa-35473	60	27	,	,	PUNCT
cjfa-35473	60	28	mihret	mihret	NOUN
cjfa-35473	60	29	and	and	CCONJ
cjfa-35473	60	30	yismaw	yismaw	NOUN
cjfa-35473	60	31	(	(	PUNCT
cjfa-35473	60	32	2007	2007	NUM
cjfa-35473	60	33	)	)	PUNCT
cjfa-35473	60	34	,	,	PUNCT
cjfa-35473	60	35	cohen	cohen	NOUN
cjfa-35473	60	36	and	and	CCONJ
cjfa-35473	60	37	sayag	sayag	PROPN
cjfa-35473	60	38	(	(	PUNCT
cjfa-35473	60	39	2010	2010	NUM
cjfa-35473	60	40	)	)	PUNCT
cjfa-35473	60	41	and	and	CCONJ
cjfa-35473	60	42	alzeban	alzeban	NOUN
cjfa-35473	60	43	and	and	CCONJ
cjfa-35473	60	44	gwilliam	gwilliam	NOUN
cjfa-35473	60	45	(	(	PUNCT
cjfa-35473	60	46	2014	2014	NUM
cjfa-35473	60	47	)	)	PUNCT
cjfa-35473	60	48	.	.	PUNCT
cjfa-35473	61	1	the	the	DET
cjfa-35473	61	2	inquiries	inquiry	NOUN
cjfa-35473	61	3	at	at	ADP
cjfa-35473	61	4	long	long	ADV
cjfa-35473	61	5	last	last	ADV
cjfa-35473	61	6	remembered	remember	VERB
cjfa-35473	61	7	for	for	ADP
cjfa-35473	61	8	the	the	DET
cjfa-35473	61	9	poll	poll	NOUN
cjfa-35473	61	10	are	be	AUX
cjfa-35473	61	11	considered	consider	VERB
cjfa-35473	61	12	as	as	ADP
cjfa-35473	61	13	more	more	ADV
cjfa-35473	61	14	important	important	ADJ
cjfa-35473	61	15	with	with	ADP
cjfa-35473	61	16	the	the	DET
cjfa-35473	61	17	current	current	ADJ
cjfa-35473	61	18	investigation	investigation	NOUN
cjfa-35473	61	19	just	just	ADV
cjfa-35473	61	20	as	as	ADP
cjfa-35473	61	21	more	more	ADV
cjfa-35473	61	22	huge	huge	ADJ
cjfa-35473	61	23	as	as	ADP
cjfa-35473	61	24	to	to	ADP
cjfa-35473	61	25	their	their	PRON
cjfa-35473	61	26	substance	substance	NOUN
cjfa-35473	61	27	.	.	PUNCT
cjfa-35473	62	1	the	the	DET
cjfa-35473	62	2	polls	poll	NOUN
cjfa-35473	62	3	involve	involve	VERB
cjfa-35473	62	4	49	49	NUM
cjfa-35473	62	5	inquiries	inquiry	NOUN
cjfa-35473	62	6	altogether	altogether	ADV
cjfa-35473	62	7	,	,	PUNCT
cjfa-35473	62	8	which	which	PRON
cjfa-35473	62	9	are	be	AUX
cjfa-35473	62	10	independently	independently	ADV
cjfa-35473	62	11	ready	ready	ADJ
cjfa-35473	62	12	for	for	ADP
cjfa-35473	62	13	the	the	DET
cjfa-35473	62	14	management	management	NOUN
cjfa-35473	62	15	,	,	PUNCT
cjfa-35473	62	16	internal	internal	ADJ
cjfa-35473	62	17	and	and	CCONJ
cjfa-35473	62	18	external	external	ADJ
cjfa-35473	62	19	auditors	auditor	NOUN
cjfa-35473	62	20	.	.	PUNCT
cjfa-35473	63	1	these	these	DET
cjfa-35473	63	2	polls	poll	NOUN
cjfa-35473	63	3	are	be	AUX
cjfa-35473	63	4	at	at	ADP
cjfa-35473	63	5	long	long	ADJ
cjfa-35473	63	6	last	last	ADJ
cjfa-35473	63	7	converged	converge	VERB
cjfa-35473	63	8	for	for	ADP
cjfa-35473	63	9	compelling	compelling	ADJ
cjfa-35473	63	10	information	information	NOUN
cjfa-35473	63	11	introduction	introduction	NOUN
cjfa-35473	63	12	.	.	PUNCT
cjfa-35473	64	1	the	the	DET
cjfa-35473	64	2	information	information	NOUN
cjfa-35473	64	3	in	in	ADP
cjfa-35473	64	4	this	this	DET
cjfa-35473	64	5	exploration	exploration	NOUN
cjfa-35473	64	6	was	be	AUX
cjfa-35473	64	7	dissected	dissect	VERB
cjfa-35473	64	8	utilizing	utilize	VERB
cjfa-35473	64	9	partial	partial	ADJ
cjfa-35473	64	10	least	least	ADJ
cjfa-35473	64	11	square	square	ADJ
cjfa-35473	64	12	(	(	PUNCT
cjfa-35473	64	13	pls	pls	INTJ
cjfa-35473	64	14	)	)	PUNCT
cjfa-35473	64	15	to	to	PART
cjfa-35473	64	16	test	test	VERB
cjfa-35473	64	17	a	a	DET
cjfa-35473	64	18	few	few	ADJ
cjfa-35473	64	19	factors	factor	NOUN
cjfa-35473	64	20	and	and	CCONJ
cjfa-35473	64	21	the	the	DET
cjfa-35473	64	22	directing	direct	VERB
cjfa-35473	64	23	impacts	impact	NOUN
cjfa-35473	64	24	.	.	PUNCT
cjfa-35473	65	1	a	a	DET
cjfa-35473	65	2	5	5	NUM
cjfa-35473	65	3	-	-	PUNCT
cjfa-35473	65	4	point	point	NOUN
cjfa-35473	65	5	likerttype	likerttype	NOUN
cjfa-35473	65	6	scale	scale	NOUN
cjfa-35473	65	7	was	be	AUX
cjfa-35473	65	8	utilized	utilize	VERB
cjfa-35473	65	9	to	to	PART
cjfa-35473	65	10	quantify	quantify	VERB
cjfa-35473	65	11	,	,	PUNCT
cjfa-35473	65	12	directors	director	NOUN
cjfa-35473	65	13	and	and	CCONJ
cjfa-35473	65	14	external	external	ADJ
cjfa-35473	65	15	and	and	CCONJ
cjfa-35473	65	16	internal	internal	ADJ
cjfa-35473	65	17	auditors	auditor	NOUN
cjfa-35473	65	18	’	’	PART
cjfa-35473	65	19	mentalities	mentality	NOUN
cjfa-35473	65	20	as	as	SCONJ
cjfa-35473	65	21	these	these	DET
cjfa-35473	65	22	factors	factor	NOUN
cjfa-35473	65	23	are	be	AUX
cjfa-35473	65	24	developed	develop	VERB
cjfa-35473	65	25	.	.	PUNCT
cjfa-35473	66	1	descriptors	descriptor	NOUN
cjfa-35473	66	2	and	and	CCONJ
cjfa-35473	66	3	comparing	compare	VERB
cjfa-35473	66	4	mathematical	mathematical	ADJ
cjfa-35473	66	5	codes	code	NOUN
cjfa-35473	66	6	:	:	PUNCT
cjfa-35473	66	7	‘	'	PUNCT
cjfa-35473	66	8	firmly	firmly	ADV
cjfa-35473	66	9	agree	agree	VERB
cjfa-35473	66	10	’	'	PUNCT
cjfa-35473	67	1	[	[	X
cjfa-35473	67	2	5	5	NUM
cjfa-35473	67	3	]	]	PUNCT
cjfa-35473	67	4	,	,	PUNCT
cjfa-35473	67	5	‘	'	PUNCT
cjfa-35473	67	6	concur	concur	VERB
cjfa-35473	67	7	’	'	PUNCT
cjfa-35473	67	8	[	[	X
cjfa-35473	67	9	4	4	NUM
cjfa-35473	67	10	]	]	PUNCT
cjfa-35473	67	11	,	,	PUNCT
cjfa-35473	67	12	‘	'	PUNCT
cjfa-35473	67	13	impartial	impartial	ADJ
cjfa-35473	67	14	’	'	PUNCT
cjfa-35473	67	15	[	[	X
cjfa-35473	67	16	3	3	NUM
cjfa-35473	67	17	]	]	PUNCT
cjfa-35473	67	18	,	,	PUNCT
cjfa-35473	67	19	‘	'	PUNCT
cjfa-35473	67	20	dissent	dissent	NOUN
cjfa-35473	67	21	’	'	PUNCT
cjfa-35473	68	1	[	[	X
cjfa-35473	68	2	2	2	NUM
cjfa-35473	68	3	]	]	PUNCT
cjfa-35473	68	4	,	,	PUNCT
cjfa-35473	68	5	and	and	CCONJ
cjfa-35473	68	6	‘	'	PUNCT
cjfa-35473	68	7	emphatically	emphatically	ADV
cjfa-35473	68	8	disagree	disagree	VERB
cjfa-35473	68	9	’	'	PUNCT
cjfa-35473	69	1	[	[	X
cjfa-35473	69	2	1	1	NUM
cjfa-35473	69	3	]	]	PUNCT
cjfa-35473	69	4	and	and	CCONJ
cjfa-35473	69	5	always	always	ADV
cjfa-35473	69	6	(	(	PUNCT
cjfa-35473	69	7	5	5	X
cjfa-35473	69	8	)	)	PUNCT
cjfa-35473	69	9	often	often	ADV
cjfa-35473	69	10	(	(	PUNCT
cjfa-35473	69	11	4	4	X
cjfa-35473	69	12	)	)	PUNCT
cjfa-35473	69	13	sometimes	sometimes	ADV
cjfa-35473	69	14	(	(	PUNCT
cjfa-35473	69	15	3	3	X
cjfa-35473	69	16	)	)	PUNCT
cjfa-35473	69	17	seldom	seldom	ADV
cjfa-35473	69	18	(	(	PUNCT
cjfa-35473	69	19	2	2	X
cjfa-35473	69	20	)	)	PUNCT
cjfa-35473	69	21	never	never	ADV
cjfa-35473	69	22	(	(	PUNCT
cjfa-35473	69	23	1	1	X
cjfa-35473	69	24	)	)	PUNCT
cjfa-35473	69	25	were	be	AUX
cjfa-35473	69	26	given	give	VERB
cjfa-35473	69	27	as	as	ADP
cjfa-35473	69	28	reaction	reaction	NOUN
cjfa-35473	69	29	alternatives	alternative	NOUN
cjfa-35473	69	30	.	.	PUNCT
cjfa-35473	70	1	in	in	ADP
cjfa-35473	70	2	such	such	DET
cjfa-35473	70	3	an	an	DET
cjfa-35473	70	4	action	action	NOUN
cjfa-35473	70	5	,	,	PUNCT
cjfa-35473	70	6	it	it	PRON
cjfa-35473	70	7	is	be	AUX
cjfa-35473	70	8	important	important	ADJ
cjfa-35473	70	9	to	to	PART
cjfa-35473	70	10	obviously	obviously	ADV
cjfa-35473	70	11	show	show	VERB
cjfa-35473	70	12	the	the	DET
cjfa-35473	70	13	disposition	disposition	NOUN
cjfa-35473	70	14	object	object	NOUN
cjfa-35473	70	15	,	,	PUNCT
cjfa-35473	70	16	about	about	ADP
cjfa-35473	70	17	which	which	PRON
cjfa-35473	70	18	feelings	feeling	NOUN
cjfa-35473	70	19	are	be	AUX
cjfa-35473	70	20	looked	look	VERB
cjfa-35473	70	21	for	for	ADP
cjfa-35473	70	22	(	(	PUNCT
cjfa-35473	70	23	bradburn	bradburn	NOUN
cjfa-35473	70	24	,	,	PUNCT
cjfa-35473	70	25	sudman	sudman	NOUN
cjfa-35473	70	26	,	,	PUNCT
cjfa-35473	70	27	&	&	CCONJ
cjfa-35473	70	28	wansink	wansink	PROPN
cjfa-35473	70	29	,	,	PUNCT
cjfa-35473	70	30	2004	2004	NUM
cjfa-35473	70	31	)	)	PUNCT
cjfa-35473	70	32	.	.	PUNCT
cjfa-35473	71	1	hence	hence	ADV
cjfa-35473	71	2	,	,	PUNCT
cjfa-35473	71	3	we	we	PRON
cjfa-35473	71	4	obviously	obviously	ADV
cjfa-35473	71	5	expressed	express	VERB
cjfa-35473	71	6	in	in	ADP
cjfa-35473	71	7	the	the	DET
cjfa-35473	71	8	guidelines	guideline	NOUN
cjfa-35473	71	9	that	that	PRON
cjfa-35473	71	10	the	the	DET
cjfa-35473	71	11	respondents	respondent	NOUN
cjfa-35473	71	12	were	be	AUX
cjfa-35473	71	13	required	require	VERB
cjfa-35473	71	14	to	to	PART
cjfa-35473	71	15	give	give	VERB
cjfa-35473	71	16	suppositions	supposition	NOUN
cjfa-35473	71	17	on	on	ADP
cjfa-35473	71	18	the	the	DET
cjfa-35473	71	19	proclamations	proclamation	NOUN
cjfa-35473	71	20	as	as	SCONJ
cjfa-35473	71	21	applied	apply	VERB
cjfa-35473	71	22	to	to	ADP
cjfa-35473	71	23	their	their	PRON
cjfa-35473	71	24	customers	customer	NOUN
cjfa-35473	71	25	that	that	PRON
cjfa-35473	71	26	keep	keep	VERB
cjfa-35473	71	27	up	up	ADP
cjfa-35473	71	28	internal	internal	ADJ
cjfa-35473	71	29	auditors	auditor	NOUN
cjfa-35473	71	30	divisions	division	NOUN
cjfa-35473	71	31	.	.	PUNCT
cjfa-35473	72	1	all	all	DET
cjfa-35473	72	2	things	thing	NOUN
cjfa-35473	72	3	were	be	AUX
cjfa-35473	72	4	emphatically	emphatically	ADV
cjfa-35473	72	5	expressed	express	VERB
cjfa-35473	72	6	ideas	idea	NOUN
cjfa-35473	72	7	utilized	utilize	VERB
cjfa-35473	72	8	as	as	ADP
cjfa-35473	72	9	markers	marker	NOUN
cjfa-35473	72	10	of	of	ADP
cjfa-35473	72	11	the	the	DET
cjfa-35473	72	12	factors	factor	NOUN
cjfa-35473	72	13	.	.	PUNCT
cjfa-35473	73	1	dawit	dawit	PROPN
cjfa-35473	73	2	tadesse	tadesse	PROPN
cjfa-35473	73	3	tiruneh56	tiruneh56	PROPN
cjfa-35473	73	4	model	model	VERB
cjfa-35473	73	5	the	the	DET
cjfa-35473	73	6	research	research	NOUN
cjfa-35473	73	7	method	method	NOUN
cjfa-35473	73	8	of	of	ADP
cjfa-35473	73	9	this	this	DET
cjfa-35473	73	10	study	study	NOUN
cjfa-35473	73	11	was	be	AUX
cjfa-35473	73	12	a	a	DET
cjfa-35473	73	13	constructed	constructed	ADJ
cjfa-35473	73	14	questionnaire	questionnaire	NOUN
cjfa-35473	73	15	,	,	PUNCT
cjfa-35473	73	16	which	which	PRON
cjfa-35473	73	17	was	be	AUX
cjfa-35473	73	18	sent	send	VERB
cjfa-35473	73	19	to	to	ADP
cjfa-35473	73	20	companies	company	NOUN
cjfa-35473	73	21	and	and	CCONJ
cjfa-35473	73	22	to	to	ADP
cjfa-35473	73	23	the	the	DET
cjfa-35473	73	24	100	100	NUM
cjfa-35473	73	25	top	top	ADJ
cjfa-35473	73	26	management	management	NOUN
cjfa-35473	73	27	,	,	PUNCT
cjfa-35473	73	28	internal	internal	ADJ
cjfa-35473	73	29	auditors	auditor	NOUN
cjfa-35473	73	30	,	,	PUNCT
cjfa-35473	73	31	and	and	CCONJ
cjfa-35473	73	32	external	external	ADJ
cjfa-35473	73	33	auditors	auditor	NOUN
cjfa-35473	73	34	in	in	ADP
cjfa-35473	73	35	ethiopia	ethiopia	PROPN
cjfa-35473	73	36	.	.	PUNCT
cjfa-35473	74	1	taking	take	VERB
cjfa-35473	74	2	into	into	ADP
cjfa-35473	74	3	consideration	consideration	NOUN
cjfa-35473	74	4	the	the	DET
cjfa-35473	74	5	above	above	ADJ
cjfa-35473	74	6	literature	literature	NOUN
cjfa-35473	74	7	and	and	CCONJ
cjfa-35473	74	8	hypothesis	hypothesis	NOUN
cjfa-35473	74	9	development	development	NOUN
cjfa-35473	74	10	the	the	DET
cjfa-35473	74	11	following	follow	VERB
cjfa-35473	74	12	five	five	NUM
cjfa-35473	74	13	variables	variable	NOUN
cjfa-35473	74	14	are	be	AUX
cjfa-35473	74	15	selected	select	VERB
cjfa-35473	74	16	to	to	PART
cjfa-35473	74	17	be	be	AUX
cjfa-35473	74	18	examined	examine	VERB
cjfa-35473	74	19	in	in	ADP
cjfa-35473	74	20	the	the	DET
cjfa-35473	74	21	present	present	ADJ
cjfa-35473	74	22	research	research	NOUN
cjfa-35473	74	23	.	.	PUNCT
cjfa-35473	75	1	these	these	DET
cjfa-35473	75	2	variables	variable	NOUN
cjfa-35473	75	3	are	be	AUX
cjfa-35473	75	4	important	important	ADJ
cjfa-35473	75	5	with	with	ADP
cjfa-35473	75	6	the	the	DET
cjfa-35473	75	7	current	current	ADJ
cjfa-35473	75	8	investigation	investigation	NOUN
cjfa-35473	75	9	.	.	PUNCT
cjfa-35473	76	1	the	the	DET
cjfa-35473	76	2	first	first	ADJ
cjfa-35473	76	3	is	be	AUX
cjfa-35473	76	4	“	"	PUNCT
cjfa-35473	76	5	interactions	interaction	NOUN
cjfa-35473	76	6	of	of	ADP
cjfa-35473	76	7	internal	internal	ADJ
cjfa-35473	76	8	audit	audit	NOUN
cjfa-35473	76	9	with	with	ADP
cjfa-35473	76	10	management	management	NOUN
cjfa-35473	76	11	’s	’s	PART
cjfa-35473	76	12	level	level	NOUN
cjfa-35473	76	13	of	of	ADP
cjfa-35473	76	14	dependency	dependency	NOUN
cjfa-35473	76	15	with	with	ADP
cjfa-35473	76	16	the	the	DET
cjfa-35473	76	17	result	result	NOUN
cjfa-35473	76	18	of	of	ADP
cjfa-35473	76	19	internal	internal	ADJ
cjfa-35473	76	20	audits	audits	NOUN
cjfa-35473	76	21	effectiveness	effectiveness	NOUN
cjfa-35473	76	22	and	and	CCONJ
cjfa-35473	76	23	whether	whether	SCONJ
cjfa-35473	76	24	it	it	PRON
cjfa-35473	76	25	positively	positively	ADV
cjfa-35473	76	26	moderates	moderate	VERB
cjfa-35473	76	27	the	the	DET
cjfa-35473	76	28	internal	internal	ADJ
cjfa-35473	76	29	-	-	PUNCT
cjfa-35473	76	30	external	external	ADJ
cjfa-35473	76	31	audit	audit	NOUN
cjfa-35473	76	32	linkages(vice	linkages(vice	NOUN
cjfa-35473	76	33	-	-	PUNCT
cjfa-35473	76	34	versa	versa	NOUN
cjfa-35473	76	35	)	)	PUNCT
cjfa-35473	76	36	”	"	PUNCT
cjfa-35473	76	37	which	which	PRON
cjfa-35473	76	38	is	be	AUX
cjfa-35473	76	39	the	the	DET
cjfa-35473	76	40	dependent	dependent	ADJ
cjfa-35473	76	41	variable	variable	NOUN
cjfa-35473	76	42	,	,	PUNCT
cjfa-35473	76	43	and	and	CCONJ
cjfa-35473	76	44	four	four	NUM
cjfa-35473	76	45	independent	independent	ADJ
cjfa-35473	76	46	variables	variable	NOUN
cjfa-35473	76	47	which	which	PRON
cjfa-35473	76	48	are	be	AUX
cjfa-35473	76	49	“	"	PUNCT
cjfa-35473	76	50	internalexternal	internalexternal	ADJ
cjfa-35473	76	51	audit	audit	NOUN
cjfa-35473	76	52	linkages	linkage	NOUN
cjfa-35473	76	53	”	"	PUNCT
cjfa-35473	76	54	,	,	PUNCT
cjfa-35473	76	55	“	"	PUNCT
cjfa-35473	76	56	independence	independence	NOUN
cjfa-35473	76	57	of	of	ADP
cjfa-35473	76	58	internal	internal	ADJ
cjfa-35473	76	59	audit	audit	NOUN
cjfa-35473	76	60	”	"	PUNCT
cjfa-35473	76	61	,	,	PUNCT
cjfa-35473	76	62	“	"	PUNCT
cjfa-35473	76	63	audit	audit	NOUN
cjfa-35473	76	64	professionalism	professionalism	NOUN
cjfa-35473	76	65	“	"	PUNCT
cjfa-35473	76	66	and	and	CCONJ
cjfa-35473	76	67	“	"	PUNCT
cjfa-35473	76	68	management	management	NOUN
cjfa-35473	76	69	’s	’s	PART
cjfa-35473	76	70	support	support	NOUN
cjfa-35473	76	71	”	"	PUNCT
cjfa-35473	76	72	.	.	PUNCT
cjfa-35473	77	1	consequently	consequently	ADV
cjfa-35473	77	2	,	,	PUNCT
cjfa-35473	77	3	four	four	NUM
cjfa-35473	77	4	research	research	NOUN
cjfa-35473	77	5	hypotheses	hypothesis	NOUN
cjfa-35473	77	6	were	be	AUX
cjfa-35473	77	7	developed	develop	VERB
cjfa-35473	77	8	for	for	ADP
cjfa-35473	77	9	each	each	DET
cjfa-35473	77	10	one	one	NUM
cjfa-35473	77	11	of	of	ADP
cjfa-35473	77	12	the	the	DET
cjfa-35473	77	13	independent	independent	ADJ
cjfa-35473	77	14	variables	variable	NOUN
cjfa-35473	77	15	.	.	PUNCT
cjfa-35473	78	1	multiple	multiple	ADJ
cjfa-35473	78	2	regression	regression	NOUN
cjfa-35473	78	3	analysis	analysis	NOUN
cjfa-35473	78	4	was	be	AUX
cjfa-35473	78	5	performed	perform	VERB
cjfa-35473	78	6	to	to	PART
cjfa-35473	78	7	estimate	estimate	VERB
cjfa-35473	78	8	the	the	DET
cjfa-35473	78	9	magnitude	magnitude	NOUN
cjfa-35473	78	10	of	of	ADP
cjfa-35473	78	11	the	the	DET
cjfa-35473	78	12	effect	effect	NOUN
cjfa-35473	78	13	of	of	ADP
cjfa-35473	78	14	the	the	DET
cjfa-35473	78	15	“	"	PUNCT
cjfa-35473	78	16	internal	internal	ADJ
cjfa-35473	78	17	-	-	PUNCT
cjfa-35473	78	18	external	external	ADJ
cjfa-35473	78	19	audit	audit	NOUN
cjfa-35473	78	20	linkages	linkage	NOUN
cjfa-35473	78	21	”	"	PUNCT
cjfa-35473	78	22	,	,	PUNCT
cjfa-35473	78	23	“	"	PUNCT
cjfa-35473	78	24	independence	independence	NOUN
cjfa-35473	78	25	of	of	ADP
cjfa-35473	78	26	internal	internal	ADJ
cjfa-35473	78	27	audit	audit	NOUN
cjfa-35473	78	28	”	"	PUNCT
cjfa-35473	78	29	”	"	PUNCT
cjfa-35473	78	30	,	,	PUNCT
cjfa-35473	78	31	“	"	PUNCT
cjfa-35473	78	32	audit	audit	NOUN
cjfa-35473	78	33	professionalism	professionalism	NOUN
cjfa-35473	78	34	”	"	PUNCT
cjfa-35473	78	35	and	and	CCONJ
cjfa-35473	78	36	“	"	PUNCT
cjfa-35473	78	37	management	management	NOUN
cjfa-35473	78	38	’s	’s	PART
cjfa-35473	78	39	support	support	NOUN
cjfa-35473	78	40	”	"	PUNCT
cjfa-35473	78	41	on	on	ADP
cjfa-35473	78	42	“	"	PUNCT
cjfa-35473	78	43	management	management	NOUN
cjfa-35473	78	44	’s	’s	PART
cjfa-35473	78	45	level	level	NOUN
cjfa-35473	78	46	of	of	ADP
cjfa-35473	78	47	reliance	reliance	NOUN
cjfa-35473	78	48	on	on	ADP
cjfa-35473	78	49	internal	internal	ADJ
cjfa-35473	78	50	audit	audit	NOUN
cjfa-35473	78	51	work	work	NOUN
cjfa-35473	78	52	and	and	CCONJ
cjfa-35473	78	53	its	its	PRON
cjfa-35473	78	54	impact	impact	NOUN
cjfa-35473	78	55	on	on	ADP
cjfa-35473	78	56	the	the	DET
cjfa-35473	78	57	internal	internal	ADJ
cjfa-35473	78	58	-	-	PUNCT
cjfa-35473	78	59	external	external	ADJ
cjfa-35473	78	60	audit	audit	NOUN
cjfa-35473	78	61	linkages	linkage	NOUN
cjfa-35473	78	62	”	"	PUNCT
cjfa-35473	78	63	.	.	PUNCT
cjfa-35473	79	1	to	to	PART
cjfa-35473	79	2	begin	begin	VERB
cjfa-35473	79	3	with	with	ADP
cjfa-35473	79	4	,	,	PUNCT
cjfa-35473	79	5	excluding	exclude	VERB
cjfa-35473	79	6	questions	question	NOUN
cjfa-35473	79	7	about	about	ADP
cjfa-35473	79	8	demographic	demographic	ADJ
cjfa-35473	79	9	characteristics	characteristic	NOUN
cjfa-35473	79	10	,	,	PUNCT
cjfa-35473	79	11	factor	factor	NOUN
cjfa-35473	79	12	analysis	analysis	NOUN
cjfa-35473	79	13	based	base	VERB
cjfa-35473	79	14	on	on	ADP
cjfa-35473	79	15	principal	principal	ADJ
cjfa-35473	79	16	component	component	NOUN
cjfa-35473	79	17	analysis	analysis	NOUN
cjfa-35473	79	18	was	be	AUX
cjfa-35473	79	19	used	use	VERB
cjfa-35473	79	20	for	for	ADP
cjfa-35473	79	21	relevant	relevant	ADJ
cjfa-35473	79	22	questions	question	NOUN
cjfa-35473	79	23	.	.	PUNCT
cjfa-35473	80	1	varimax	varimax	PROPN
cjfa-35473	80	2	orthogonal	orthogonal	ADJ
cjfa-35473	80	3	rotation	rotation	NOUN
cjfa-35473	80	4	has	have	AUX
cjfa-35473	80	5	been	be	AUX
cjfa-35473	80	6	used	use	VERB
cjfa-35473	80	7	for	for	ADP
cjfa-35473	80	8	the	the	DET
cjfa-35473	80	9	interpretation	interpretation	NOUN
cjfa-35473	80	10	of	of	ADP
cjfa-35473	80	11	the	the	DET
cjfa-35473	80	12	results	result	NOUN
cjfa-35473	80	13	.	.	PUNCT
cjfa-35473	81	1	bartlett	bartlett	PROPN
cjfa-35473	81	2	’s	’s	PART
cjfa-35473	81	3	test	test	NOUN
cjfa-35473	81	4	of	of	ADP
cjfa-35473	81	5	sphericity	sphericity	NOUN
cjfa-35473	81	6	,	,	PUNCT
cjfa-35473	81	7	at	at	ADP
cjfa-35473	81	8	0.01	0.01	NUM
cjfa-35473	81	9	,	,	PUNCT
cjfa-35473	81	10	has	have	AUX
cjfa-35473	81	11	been	be	AUX
cjfa-35473	81	12	utilized	utilize	VERB
cjfa-35473	81	13	to	to	PART
cjfa-35473	81	14	identify	identify	VERB
cjfa-35473	81	15	sufficient	sufficient	ADJ
cjfa-35473	81	16	correlations	correlation	NOUN
cjfa-35473	81	17	between	between	ADP
cjfa-35473	81	18	the	the	DET
cjfa-35473	81	19	variables	variable	NOUN
cjfa-35473	81	20	.	.	PUNCT
cjfa-35473	82	1	to	to	PART
cjfa-35473	82	2	determine	determine	VERB
cjfa-35473	82	3	the	the	DET
cjfa-35473	82	4	adequacy	adequacy	NOUN
cjfa-35473	82	5	of	of	ADP
cjfa-35473	82	6	sampling	sampling	NOUN
cjfa-35473	82	7	,	,	PUNCT
cjfa-35473	82	8	kaser	kaser	PROPN
cjfa-35473	82	9	-	-	PUNCT
cjfa-35473	82	10	meyer	meyer	PROPN
cjfa-35473	82	11	-	-	PUNCT
cjfa-35473	82	12	olkin	olkin	NOUN
cjfa-35473	82	13	measure	measure	NOUN
cjfa-35473	82	14	has	have	AUX
cjfa-35473	82	15	been	be	AUX
cjfa-35473	82	16	put	put	VERB
cjfa-35473	82	17	in	in	ADP
cjfa-35473	82	18	use	use	NOUN
cjfa-35473	82	19	(	(	PUNCT
cjfa-35473	82	20	bryman	bryman	NOUN
cjfa-35473	82	21	&	&	CCONJ
cjfa-35473	82	22	cramer	cramer	PROPN
cjfa-35473	82	23	,	,	PUNCT
cjfa-35473	82	24	2005	2005	NUM
cjfa-35473	82	25	)	)	PUNCT
cjfa-35473	82	26	.	.	PUNCT
cjfa-35473	83	1	in	in	ADP
cjfa-35473	83	2	the	the	DET
cjfa-35473	83	3	end	end	NOUN
cjfa-35473	83	4	,	,	PUNCT
cjfa-35473	83	5	regression	regression	VERB
cjfa-35473	83	6	analysis	analysis	NOUN
cjfa-35473	83	7	has	have	AUX
cjfa-35473	83	8	been	be	AUX
cjfa-35473	83	9	utilized	utilize	VERB
cjfa-35473	83	10	.	.	PUNCT
cjfa-35473	84	1	the	the	DET
cjfa-35473	84	2	ordinary	ordinary	ADJ
cjfa-35473	84	3	least	least	ADJ
cjfa-35473	84	4	squres(ols	squres(ol	NOUN
cjfa-35473	84	5	)	)	PUNCT
cjfa-35473	84	6	regression	regression	NOUN
cjfa-35473	84	7	model	model	NOUN
cjfa-35473	84	8	was	be	AUX
cjfa-35473	84	9	:	:	PUNCT
cjfa-35473	84	10	iimie	iimie	VERB
cjfa-35473	84	11	iel	iel	PROPN
cjfa-35473	84	12	=	=	PROPN
cjfa-35473	84	13	a	a	PROPN
cjfa-35473	84	14	+	+	NUM
cjfa-35473	84	15	b1	b1	NOUN
cjfa-35473	84	16	ial	ial	NOUN
cjfa-35473	84	17	+	+	PROPN
cjfa-35473	84	18	b2iia+	b2iia+	X
cjfa-35473	84	19	b3ap+	b3ap+	NOUN
cjfa-35473	84	20	b4ms	b4ms	PUNCT
cjfa-35473	85	1	+	+	CCONJ
cjfa-35473	85	2	ei	ei	ADP
cjfa-35473	85	3	the	the	DET
cjfa-35473	85	4	variables	variable	NOUN
cjfa-35473	85	5	are	be	AUX
cjfa-35473	85	6	defined	define	VERB
cjfa-35473	85	7	below	below	ADV
cjfa-35473	85	8	:	:	PUNCT
cjfa-35473	85	9	iimie	iimie	PROPN
cjfa-35473	85	10	iel	iel	PROPN
cjfa-35473	85	11	=	=	NOUN
cjfa-35473	85	12	interactions	interaction	NOUN
cjfa-35473	85	13	of	of	ADP
cjfa-35473	85	14	internal	internal	ADJ
cjfa-35473	85	15	audit	audit	NOUN
cjfa-35473	85	16	with	with	ADP
cjfa-35473	85	17	management	management	NOUN
cjfa-35473	85	18	’s	’s	PART
cjfa-35473	85	19	level	level	NOUN
cjfa-35473	85	20	of	of	ADP
cjfa-35473	85	21	dependency	dependency	NOUN
cjfa-35473	85	22	with	with	ADP
cjfa-35473	85	23	the	the	DET
cjfa-35473	85	24	result	result	NOUN
cjfa-35473	85	25	of	of	ADP
cjfa-35473	85	26	internal	internal	ADJ
cjfa-35473	85	27	audits	audits	NOUN
cjfa-35473	85	28	effectiveness	effectiveness	NOUN
cjfa-35473	85	29	and	and	CCONJ
cjfa-35473	85	30	whether	whether	SCONJ
cjfa-35473	85	31	it	it	PRON
cjfa-35473	85	32	positively	positively	ADV
cjfa-35473	85	33	moderates	moderate	VERB
cjfa-35473	85	34	the	the	DET
cjfa-35473	85	35	internal	internal	ADJ
cjfa-35473	85	36	-	-	PUNCT
cjfa-35473	85	37	external	external	ADJ
cjfa-35473	85	38	audit	audit	NOUN
cjfa-35473	85	39	linkages(vice	linkages(vice	NOUN
cjfa-35473	85	40	-	-	PUNCT
cjfa-35473	85	41	versa	versa	NOUN
cjfa-35473	85	42	)	)	PUNCT
cjfa-35473	85	43	iel	iel	PROPN
cjfa-35473	85	44	=	=	PUNCT
cjfa-35473	85	45	internal	internal	ADJ
cjfa-35473	85	46	-	-	PUNCT
cjfa-35473	85	47	external	external	ADJ
cjfa-35473	85	48	audit	audit	NOUN
cjfa-35473	85	49	linkages	linkage	VERB
cjfa-35473	85	50	iia	iia	NOUN
cjfa-35473	85	51	=	=	SYM
cjfa-35473	85	52	independence	independence	NOUN
cjfa-35473	85	53	of	of	ADP
cjfa-35473	85	54	internal	internal	ADJ
cjfa-35473	85	55	audit	audit	NOUN
cjfa-35473	85	56	ap	ap	NOUN
cjfa-35473	86	1	=	=	NOUN
cjfa-35473	86	2	audit	audit	NOUN
cjfa-35473	86	3	professionalism	professionalism	NOUN
cjfa-35473	86	4	ms	ms	PROPN
cjfa-35473	86	5	=	=	PROPN
cjfa-35473	86	6	management	management	NOUN
cjfa-35473	86	7	’s	’s	PART
cjfa-35473	86	8	support	support	NOUN
cjfa-35473	86	9	the	the	DET
cjfa-35473	86	10	perspective	perspective	NOUN
cjfa-35473	86	11	of	of	ADP
cjfa-35473	86	12	corporate	corporate	ADJ
cjfa-35473	86	13	governance	governance	NOUN
cjfa-35473	86	14	…	…	PUNCT
cjfa-35473	86	15	57	57	NUM
cjfa-35473	86	16	results	result	NOUN
cjfa-35473	86	17	and	and	CCONJ
cjfa-35473	86	18	discussion	discussion	NOUN
cjfa-35473	86	19	demographic	demographic	ADJ
cjfa-35473	86	20	characteristics	characteristic	NOUN
cjfa-35473	86	21	of	of	ADP
cjfa-35473	86	22	the	the	DET
cjfa-35473	86	23	respondents	respondent	NOUN
cjfa-35473	86	24	which	which	PRON
cjfa-35473	86	25	were	be	AUX
cjfa-35473	86	26	basically	basically	ADV
cjfa-35473	86	27	important	important	ADJ
cjfa-35473	86	28	for	for	SCONJ
cjfa-35473	86	29	this	this	DET
cjfa-35473	86	30	study	study	NOUN
cjfa-35473	86	31	were	be	AUX
cjfa-35473	86	32	age	age	NOUN
cjfa-35473	86	33	,	,	PUNCT
cjfa-35473	86	34	educational	educational	ADJ
cjfa-35473	86	35	level	level	NOUN
cjfa-35473	86	36	,	,	PUNCT
cjfa-35473	86	37	work	work	NOUN
cjfa-35473	86	38	experience	experience	NOUN
cjfa-35473	86	39	and	and	CCONJ
cjfa-35473	86	40	sector	sector	NOUN
cjfa-35473	86	41	of	of	ADP
cjfa-35473	86	42	the	the	DET
cjfa-35473	86	43	participants	participant	NOUN
cjfa-35473	86	44	are	be	AUX
cjfa-35473	86	45	presented	present	VERB
cjfa-35473	86	46	in	in	ADP
cjfa-35473	86	47	table	table	NOUN
cjfa-35473	86	48	1	1	NUM
cjfa-35473	86	49	.	.	PUNCT
cjfa-35473	87	1	it	it	PRON
cjfa-35473	87	2	can	can	AUX
cjfa-35473	87	3	be	be	AUX
cjfa-35473	87	4	seen	see	VERB
cjfa-35473	87	5	in	in	ADP
cjfa-35473	87	6	table	table	NOUN
cjfa-35473	87	7	1	1	NUM
cjfa-35473	87	8	that	that	SCONJ
cjfa-35473	87	9	the	the	DET
cjfa-35473	87	10	highest	high	ADJ
cjfa-35473	87	11	percentage	percentage	NOUN
cjfa-35473	87	12	is	be	AUX
cjfa-35473	87	13	57.1	57.1	NUM
cjfa-35473	87	14	%	%	NOUN
cjfa-35473	87	15	(	(	PUNCT
cjfa-35473	87	16	31	31	NUM
cjfa-35473	87	17	-	-	SYM
cjfa-35473	87	18	40	40	NUM
cjfa-35473	87	19	years	year	NOUN
cjfa-35473	87	20	old	old	ADJ
cjfa-35473	87	21	)	)	PUNCT
cjfa-35473	87	22	while	while	SCONJ
cjfa-35473	87	23	the	the	DET
cjfa-35473	87	24	lowest	low	ADJ
cjfa-35473	87	25	percentage	percentage	NOUN
cjfa-35473	87	26	is	be	AUX
cjfa-35473	87	27	7.2	7.2	NUM
cjfa-35473	87	28	%	%	NOUN
cjfa-35473	87	29	(	(	PUNCT
cjfa-35473	87	30	older	old	ADJ
cjfa-35473	87	31	than	than	ADP
cjfa-35473	87	32	50	50	NUM
cjfa-35473	87	33	)	)	PUNCT
cjfa-35473	87	34	.	.	PUNCT
cjfa-35473	88	1	taking	take	VERB
cjfa-35473	88	2	educational	educational	ADJ
cjfa-35473	88	3	qualification	qualification	NOUN
cjfa-35473	88	4	into	into	ADP
cjfa-35473	88	5	consideration	consideration	NOUN
cjfa-35473	88	6	,	,	PUNCT
cjfa-35473	88	7	it	it	PRON
cjfa-35473	88	8	can	can	AUX
cjfa-35473	88	9	be	be	AUX
cjfa-35473	88	10	stated	state	VERB
cjfa-35473	88	11	that	that	SCONJ
cjfa-35473	88	12	78.7	78.7	NUM
cjfa-35473	88	13	%	%	NOUN
cjfa-35473	88	14	earned	earn	VERB
cjfa-35473	88	15	ba	ba	PROPN
cjfa-35473	88	16	/	/	SYM
cjfa-35473	88	17	bsc	bsc	PROPN
cjfa-35473	88	18	degree	degree	NOUN
cjfa-35473	88	19	whereas	whereas	SCONJ
cjfa-35473	88	20	21.4	21.4	NUM
cjfa-35473	88	21	%	%	NOUN
cjfa-35473	88	22	got	get	VERB
cjfa-35473	88	23	a	a	DET
cjfa-35473	88	24	postgraduate	postgraduate	NOUN
cjfa-35473	88	25	degree	degree	NOUN
cjfa-35473	88	26	.	.	PUNCT
cjfa-35473	89	1	coming	come	VERB
cjfa-35473	89	2	to	to	ADP
cjfa-35473	89	3	work	work	NOUN
cjfa-35473	89	4	experience	experience	NOUN
cjfa-35473	89	5	,	,	PUNCT
cjfa-35473	89	6	it	it	PRON
cjfa-35473	89	7	is	be	AUX
cjfa-35473	89	8	noted	note	VERB
cjfa-35473	89	9	that	that	SCONJ
cjfa-35473	89	10	71.4	71.4	NUM
cjfa-35473	89	11	%	%	NOUN
cjfa-35473	89	12	have	have	VERB
cjfa-35473	89	13	more	more	ADJ
cjfa-35473	89	14	than	than	ADP
cjfa-35473	89	15	10	10	NUM
cjfa-35473	89	16	years	year	NOUN
cjfa-35473	89	17	experience	experience	NOUN
cjfa-35473	89	18	.	.	PUNCT
cjfa-35473	90	1	at	at	ADP
cjfa-35473	90	2	last	last	ADJ
cjfa-35473	90	3	,	,	PUNCT
cjfa-35473	90	4	the	the	DET
cjfa-35473	90	5	percentage	percentage	NOUN
cjfa-35473	90	6	for	for	ADP
cjfa-35473	90	7	workers	worker	NOUN
cjfa-35473	90	8	involved	involve	VERB
cjfa-35473	90	9	in	in	ADP
cjfa-35473	90	10	the	the	DET
cjfa-35473	90	11	private	private	ADJ
cjfa-35473	90	12	sector	sector	NOUN
cjfa-35473	90	13	stands	stand	VERB
cjfa-35473	90	14	as	as	ADP
cjfa-35473	90	15	64.3	64.3	NUM
cjfa-35473	90	16	%	%	NOUN
cjfa-35473	90	17	while	while	SCONJ
cjfa-35473	90	18	for	for	ADP
cjfa-35473	90	19	those	those	PRON
cjfa-35473	90	20	engaged	engage	VERB
cjfa-35473	90	21	in	in	ADP
cjfa-35473	90	22	public	public	ADJ
cjfa-35473	90	23	sector	sector	NOUN
cjfa-35473	90	24	stands	stand	VERB
cjfa-35473	90	25	as	as	SCONJ
cjfa-35473	90	26	35.7	35.7	NUM
cjfa-35473	90	27	%	%	NOUN
cjfa-35473	90	28	a	a	DET
cjfa-35473	90	29	total	total	NOUN
cjfa-35473	90	30	of	of	ADP
cjfa-35473	90	31	100	100	NUM
cjfa-35473	90	32	questionnaires	questionnaire	NOUN
cjfa-35473	90	33	were	be	AUX
cjfa-35473	90	34	distributed	distribute	VERB
cjfa-35473	90	35	and	and	CCONJ
cjfa-35473	90	36	70	70	NUM
cjfa-35473	90	37	properly	properly	ADV
cjfa-35473	90	38	filled	fill	VERB
cjfa-35473	90	39	questionnaires	questionnaire	NOUN
cjfa-35473	90	40	were	be	AUX
cjfa-35473	90	41	able	able	ADJ
cjfa-35473	90	42	to	to	PART
cjfa-35473	90	43	be	be	AUX
cjfa-35473	90	44	collected	collect	VERB
cjfa-35473	90	45	back	back	ADV
cjfa-35473	90	46	.	.	PUNCT
cjfa-35473	91	1	so	so	ADV
cjfa-35473	91	2	a	a	DET
cjfa-35473	91	3	total	total	NOUN
cjfa-35473	91	4	of	of	ADP
cjfa-35473	91	5	70	70	NUM
cjfa-35473	91	6	questionnaire	questionnaire	NOUN
cjfa-35473	91	7	responses	response	NOUN
cjfa-35473	91	8	were	be	AUX
cjfa-35473	91	9	analyzed	analyze	VERB
cjfa-35473	91	10	.	.	PUNCT
cjfa-35473	92	1	45	45	NUM
cjfa-35473	92	2	respondents	respondent	NOUN
cjfa-35473	92	3	were	be	AUX
cjfa-35473	92	4	private	private	ADJ
cjfa-35473	92	5	employees	employee	NOUN
cjfa-35473	92	6	(	(	PUNCT
cjfa-35473	92	7	includes	include	VERB
cjfa-35473	92	8	private	private	ADJ
cjfa-35473	92	9	business	business	NOUN
cjfa-35473	92	10	companies	company	NOUN
cjfa-35473	92	11	and	and	CCONJ
cjfa-35473	92	12	private	private	ADJ
cjfa-35473	92	13	audit	audit	NOUN
cjfa-35473	92	14	firms	firm	NOUN
cjfa-35473	92	15	)	)	PUNCT
cjfa-35473	92	16	and	and	CCONJ
cjfa-35473	92	17	25	25	NUM
cjfa-35473	92	18	were	be	AUX
cjfa-35473	92	19	from	from	ADP
cjfa-35473	92	20	public	public	ADJ
cjfa-35473	92	21	firms	firm	NOUN
cjfa-35473	92	22	(	(	PUNCT
cjfa-35473	92	23	includes	include	VERB
cjfa-35473	92	24	public	public	ADJ
cjfa-35473	92	25	business	business	NOUN
cjfa-35473	92	26	companies	company	NOUN
cjfa-35473	92	27	and	and	CCONJ
cjfa-35473	92	28	public	public	ADJ
cjfa-35473	92	29	audit	audit	NOUN
cjfa-35473	92	30	firms	firm	NOUN
cjfa-35473	92	31	)	)	PUNCT
cjfa-35473	92	32	.	.	PUNCT
cjfa-35473	93	1	from	from	ADP
cjfa-35473	93	2	the	the	DET
cjfa-35473	93	3	table	table	NOUN
cjfa-35473	93	4	,	,	PUNCT
cjfa-35473	93	5	the	the	DET
cjfa-35473	93	6	mean	mean	NOUN
cjfa-35473	93	7	for	for	ADP
cjfa-35473	93	8	the	the	DET
cjfa-35473	93	9	work	work	NOUN
cjfa-35473	93	10	experience	experience	NOUN
cjfa-35473	93	11	is	be	AUX
cjfa-35473	93	12	11.23	11.23	NUM
cjfa-35473	93	13	years	year	NOUN
cjfa-35473	93	14	,	,	PUNCT
cjfa-35473	93	15	with	with	ADP
cjfa-35473	93	16	a	a	DET
cjfa-35473	93	17	median	median	NOUN
cjfa-35473	93	18	of	of	ADP
cjfa-35473	93	19	8	8	NUM
cjfa-35473	93	20	years	year	NOUN
cjfa-35473	93	21	.	.	PUNCT
cjfa-35473	94	1	for	for	ADP
cjfa-35473	94	2	individual	individual	ADJ
cjfa-35473	94	3	experiences	experience	NOUN
cjfa-35473	94	4	the	the	DET
cjfa-35473	94	5	range	range	NOUN
cjfa-35473	94	6	is	be	AUX
cjfa-35473	94	7	6	6	NUM
cjfa-35473	94	8	more	more	ADJ
cjfa-35473	94	9	than	than	ADP
cjfa-35473	94	10	20	20	NUM
cjfa-35473	94	11	years	year	NOUN
cjfa-35473	94	12	.	.	PUNCT
cjfa-35473	95	1	in	in	ADP
cjfa-35473	95	2	terms	term	NOUN
cjfa-35473	95	3	of	of	ADP
cjfa-35473	95	4	specialization	specialization	NOUN
cjfa-35473	95	5	,	,	PUNCT
cjfa-35473	95	6	30	30	NUM
cjfa-35473	95	7	%	%	NOUN
cjfa-35473	95	8	of	of	ADP
cjfa-35473	95	9	the	the	DET
cjfa-35473	95	10	respondents	respondent	NOUN
cjfa-35473	95	11	were	be	AUX
cjfa-35473	95	12	audit	audit	NOUN
cjfa-35473	95	13	managers	manager	NOUN
cjfa-35473	95	14	,	,	PUNCT
cjfa-35473	95	15	59	59	NUM
cjfa-35473	95	16	%	%	NOUN
cjfa-35473	95	17	were	be	AUX
cjfa-35473	95	18	senior	senior	ADJ
cjfa-35473	95	19	auditors	auditor	NOUN
cjfa-35473	95	20	and	and	CCONJ
cjfa-35473	95	21	11	11	NUM
cjfa-35473	95	22	%	%	NOUN
cjfa-35473	95	23	were	be	AUX
cjfa-35473	95	24	top	top	ADJ
cjfa-35473	95	25	managers	manager	NOUN
cjfa-35473	95	26	.	.	PUNCT
cjfa-35473	96	1	table	table	NOUN
cjfa-35473	96	2	1	1	NUM
cjfa-35473	96	3	.	.	PUNCT
cjfa-35473	97	1	professional	professional	ADJ
cjfa-35473	97	2	demographics	demographic	NOUN
cjfa-35473	97	3	of	of	ADP
cjfa-35473	97	4	the	the	DET
cjfa-35473	97	5	participants	participant	NOUN
cjfa-35473	97	6	frequency	frequency	NOUN
cjfa-35473	97	7	percent	percent	NOUN
cjfa-35473	97	8	age	age	NOUN
cjfa-35473	97	9	<	<	X
cjfa-35473	97	10	30	30	NUM
cjfa-35473	97	11	31	31	NUM
cjfa-35473	97	12	–	–	PUNCT
cjfa-35473	97	13	40	40	NUM
cjfa-35473	97	14	41	41	NUM
cjfa-35473	97	15	–	–	PUNCT
cjfa-35473	97	16	50	50	NUM
cjfa-35473	97	17	>	>	SYM
cjfa-35473	97	18	50	50	NUM
cjfa-35473	97	19	0	0	NUM
cjfa-35473	97	20	40	40	NUM
cjfa-35473	97	21	25	25	NUM
cjfa-35473	97	22	5	5	NUM
cjfa-35473	97	23	57.1	57.1	NUM
cjfa-35473	97	24	35.7	35.7	NUM
cjfa-35473	97	25	7.2	7.2	NUM
cjfa-35473	97	26	level	level	NOUN
cjfa-35473	97	27	of	of	ADP
cjfa-35473	97	28	education	education	NOUN
cjfa-35473	97	29	university	university	NOUN
cjfa-35473	97	30	-	-	PUNCT
cjfa-35473	97	31	ba	ba	NOUN
cjfa-35473	97	32	/	/	SYM
cjfa-35473	97	33	bsc	bsc	PROPN
cjfa-35473	97	34	postgraduate	postgraduate	VERB
cjfa-35473	97	35	55	55	NUM
cjfa-35473	97	36	15	15	NUM
cjfa-35473	97	37	78.6	78.6	NUM
cjfa-35473	97	38	21.4	21.4	NUM
cjfa-35473	97	39	work	work	NOUN
cjfa-35473	97	40	experience	experience	NOUN
cjfa-35473	97	41	<	<	X
cjfa-35473	97	42	5	5	NUM
cjfa-35473	97	43	5	5	NUM
cjfa-35473	97	44	–	–	PUNCT
cjfa-35473	97	45	10	10	NUM
cjfa-35473	97	46	10	10	NUM
cjfa-35473	97	47	–	–	PUNCT
cjfa-35473	97	48	20	20	NUM
cjfa-35473	97	49	>	>	SYM
cjfa-35473	97	50	20	20	NUM
cjfa-35473	97	51	0	0	NUM
cjfa-35473	97	52	5	5	NUM
cjfa-35473	97	53	50	50	NUM
cjfa-35473	97	54	15	15	NUM
cjfa-35473	97	55	7.1	7.1	NUM
cjfa-35473	97	56	71.4	71.4	NUM
cjfa-35473	97	57	21.5	21.5	NUM
cjfa-35473	97	58	sector	sector	NOUN
cjfa-35473	97	59	private	private	ADJ
cjfa-35473	97	60	public	public	ADJ
cjfa-35473	97	61	45	45	NUM
cjfa-35473	97	62	25	25	NUM
cjfa-35473	97	63	64.3	64.3	NUM
cjfa-35473	97	64	35.7	35.7	NUM
cjfa-35473	97	65	s	s	NOUN
cjfa-35473	97	66	o	o	NOUN
cjfa-35473	97	67	u	u	NOUN
cjfa-35473	97	68	r	r	NOUN
cjfa-35473	97	69	c	c	NOUN
cjfa-35473	97	70	e	e	NOUN
cjfa-35473	97	71	:	:	PUNCT
cjfa-35473	97	72	author	author	NOUN
cjfa-35473	97	73	’s	’s	PART
cjfa-35473	97	74	construction	construction	NOUN
cjfa-35473	97	75	.	.	PUNCT
cjfa-35473	98	1	dawit	dawit	PROPN
cjfa-35473	98	2	tadesse	tadesse	PROPN
cjfa-35473	98	3	tiruneh58	tiruneh58	PROPN
cjfa-35473	98	4	descriptive	descriptive	ADJ
cjfa-35473	98	5	statistics	statistic	NOUN
cjfa-35473	98	6	regarding	regard	VERB
cjfa-35473	98	7	interactions	interaction	NOUN
cjfa-35473	98	8	of	of	ADP
cjfa-35473	98	9	internal	internal	ADJ
cjfa-35473	98	10	audit	audit	NOUN
cjfa-35473	98	11	with	with	ADP
cjfa-35473	98	12	the	the	DET
cjfa-35473	98	13	management	management	NOUN
cjfa-35473	98	14	depends	depend	VERB
cjfa-35473	98	15	on	on	ADP
cjfa-35473	98	16	the	the	DET
cjfa-35473	98	17	level	level	NOUN
cjfa-35473	98	18	of	of	ADP
cjfa-35473	98	19	the	the	DET
cjfa-35473	98	20	result	result	NOUN
cjfa-35473	98	21	of	of	ADP
cjfa-35473	98	22	internal	internal	ADJ
cjfa-35473	98	23	audits	audits	NOUN
cjfa-35473	98	24	effectiveness	effectiveness	NOUN
cjfa-35473	98	25	,	,	PUNCT
cjfa-35473	98	26	as	as	ADP
cjfa-35473	98	27	the	the	DET
cjfa-35473	98	28	result	result	NOUN
cjfa-35473	98	29	,	,	PUNCT
cjfa-35473	98	30	this	this	PRON
cjfa-35473	98	31	positively	positively	ADV
cjfa-35473	98	32	moderates	moderate	VERB
cjfa-35473	98	33	the	the	DET
cjfa-35473	98	34	internal	internal	ADJ
cjfa-35473	98	35	-	-	PUNCT
cjfa-35473	98	36	external	external	ADJ
cjfa-35473	98	37	audit	audit	NOUN
cjfa-35473	98	38	linkages	linkage	NOUN
cjfa-35473	98	39	,	,	PUNCT
cjfa-35473	98	40	it	it	PRON
cjfa-35473	98	41	can	can	AUX
cjfa-35473	98	42	be	be	AUX
cjfa-35473	98	43	concluded	conclude	VERB
cjfa-35473	98	44	from	from	ADP
cjfa-35473	98	45	this	this	PRON
cjfa-35473	98	46	that	that	SCONJ
cjfa-35473	98	47	all	all	PRON
cjfa-35473	98	48	of	of	ADP
cjfa-35473	98	49	the	the	DET
cjfa-35473	98	50	respondents	respondent	NOUN
cjfa-35473	98	51	consider	consider	VERB
cjfa-35473	98	52	that	that	SCONJ
cjfa-35473	98	53	internal	internal	ADJ
cjfa-35473	98	54	audits	audits	NOUN
cjfa-35473	98	55	effectiveness	effectiveness	NOUN
cjfa-35473	98	56	increases	increase	VERB
cjfa-35473	98	57	the	the	DET
cjfa-35473	98	58	interaction	interaction	NOUN
cjfa-35473	98	59	of	of	ADP
cjfa-35473	98	60	internal	internal	ADJ
cjfa-35473	98	61	audit	audit	NOUN
cjfa-35473	98	62	with	with	ADP
cjfa-35473	98	63	the	the	DET
cjfa-35473	98	64	management	management	NOUN
cjfa-35473	98	65	,	,	PUNCT
cjfa-35473	98	66	as	as	ADP
cjfa-35473	98	67	the	the	DET
cjfa-35473	98	68	result	result	NOUN
cjfa-35473	98	69	,	,	PUNCT
cjfa-35473	98	70	it	it	PRON
cjfa-35473	98	71	positively	positively	ADV
cjfa-35473	98	72	moderates	moderate	VERB
cjfa-35473	98	73	the	the	DET
cjfa-35473	98	74	internal	internal	ADJ
cjfa-35473	98	75	-	-	PUNCT
cjfa-35473	98	76	external	external	ADJ
cjfa-35473	98	77	audit	audit	NOUN
cjfa-35473	98	78	linkages	linkage	NOUN
cjfa-35473	98	79	.	.	PUNCT
cjfa-35473	99	1	to	to	PART
cjfa-35473	99	2	better	well	ADV
cjfa-35473	99	3	highlight	highlight	VERB
cjfa-35473	99	4	the	the	DET
cjfa-35473	99	5	results	result	NOUN
cjfa-35473	99	6	,	,	PUNCT
cjfa-35473	99	7	we	we	PRON
cjfa-35473	99	8	shall	shall	AUX
cjfa-35473	99	9	have	have	VERB
cjfa-35473	99	10	a	a	DET
cjfa-35473	99	11	closer	close	ADJ
cjfa-35473	99	12	look	look	NOUN
cjfa-35473	99	13	at	at	ADP
cjfa-35473	99	14	table	table	NOUN
cjfa-35473	99	15	2	2	NUM
cjfa-35473	99	16	.	.	PUNCT
cjfa-35473	99	17	table	table	NOUN
cjfa-35473	100	1	2	2	NUM
cjfa-35473	100	2	.	.	PUNCT
cjfa-35473	100	3	statements	statement	NOUN
cjfa-35473	100	4	regarding	regard	VERB
cjfa-35473	100	5	interactions	interaction	NOUN
cjfa-35473	100	6	of	of	ADP
cjfa-35473	100	7	internal	internal	ADJ
cjfa-35473	100	8	audit	audit	NOUN
cjfa-35473	100	9	with	with	ADP
cjfa-35473	100	10	management	management	NOUN
cjfa-35473	100	11	’s	’s	AUX
cjfa-35473	100	12	depend	depend	NOUN
cjfa-35473	100	13	on	on	ADP
cjfa-35473	100	14	every	every	DET
cjfa-35473	100	15	level	level	NOUN
cjfa-35473	100	16	of	of	ADP
cjfa-35473	100	17	the	the	DET
cjfa-35473	100	18	result	result	NOUN
cjfa-35473	100	19	of	of	ADP
cjfa-35473	100	20	the	the	DET
cjfa-35473	100	21	internal	internal	ADJ
cjfa-35473	100	22	audits	audits	NOUN
cjfa-35473	100	23	effectiveness	effectiveness	NOUN
cjfa-35473	100	24	and	and	CCONJ
cjfa-35473	100	25	this	this	PRON
cjfa-35473	100	26	in	in	ADP
cjfa-35473	100	27	return	return	NOUN
cjfa-35473	100	28	positively	positively	ADV
cjfa-35473	100	29	moderates	moderate	VERB
cjfa-35473	100	30	the	the	DET
cjfa-35473	100	31	internal	internal	ADJ
cjfa-35473	100	32	-	-	PUNCT
cjfa-35473	100	33	external	external	ADJ
cjfa-35473	100	34	audit	audit	NOUN
cjfa-35473	100	35	linkages	linkage	NOUN
cjfa-35473	100	36	frequency	frequency	NOUN
cjfa-35473	100	37	percent	percent	NOUN
cjfa-35473	100	38	1	1	NUM
cjfa-35473	100	39	2	2	NUM
cjfa-35473	100	40	3	3	NUM
cjfa-35473	100	41	4	4	NUM
cjfa-35473	100	42	5	5	NUM
cjfa-35473	100	43	depends	depend	VERB
cjfa-35473	100	44	on	on	ADP
cjfa-35473	100	45	the	the	DET
cjfa-35473	100	46	level	level	NOUN
cjfa-35473	100	47	of	of	ADP
cjfa-35473	100	48	internal	internal	ADJ
cjfa-35473	100	49	audit	audit	NOUN
cjfa-35473	100	50	work	work	NOUN
cjfa-35473	100	51	ensuring	ensure	VERB
cjfa-35473	100	52	that	that	SCONJ
cjfa-35473	100	53	it	it	PRON
cjfa-35473	100	54	adds	add	VERB
cjfa-35473	100	55	value	value	NOUN
cjfa-35473	100	56	to	to	ADP
cjfa-35473	100	57	the	the	DET
cjfa-35473	100	58	business	business	NOUN
cjfa-35473	100	59	8	8	NUM
cjfa-35473	100	60	100	100	NUM
cjfa-35473	100	61	depends	depend	VERB
cjfa-35473	100	62	on	on	ADP
cjfa-35473	100	63	the	the	DET
cjfa-35473	100	64	level	level	NOUN
cjfa-35473	100	65	of	of	ADP
cjfa-35473	100	66	how	how	SCONJ
cjfa-35473	100	67	much	much	ADJ
cjfa-35473	100	68	internal	internal	ADJ
cjfa-35473	100	69	audit	audit	NOUN
cjfa-35473	100	70	work	work	NOUN
cjfa-35473	100	71	improves	improve	VERB
cjfa-35473	100	72	department	department	NOUN
cjfa-35473	100	73	’s	’s	PART
cjfa-35473	100	74	performance	performance	NOUN
cjfa-35473	100	75	8	8	NUM
cjfa-35473	100	76	100	100	NUM
cjfa-35473	100	77	depends	depend	VERB
cjfa-35473	100	78	on	on	ADP
cjfa-35473	100	79	the	the	DET
cjfa-35473	100	80	level	level	NOUN
cjfa-35473	100	81	of	of	ADP
cjfa-35473	100	82	how	how	SCONJ
cjfa-35473	100	83	much	much	ADJ
cjfa-35473	100	84	internal	internal	ADJ
cjfa-35473	100	85	audit	audit	NOUN
cjfa-35473	100	86	work	work	NOUN
cjfa-35473	100	87	improves	improve	VERB
cjfa-35473	100	88	organizational	organizational	ADJ
cjfa-35473	100	89	performance	performance	NOUN
cjfa-35473	100	90	8	8	NUM
cjfa-35473	100	91	100	100	NUM
cjfa-35473	100	92	depends	depend	VERB
cjfa-35473	100	93	on	on	ADP
cjfa-35473	100	94	the	the	DET
cjfa-35473	100	95	level	level	NOUN
cjfa-35473	100	96	of	of	ADP
cjfa-35473	100	97	internal	internal	ADJ
cjfa-35473	100	98	audit	audit	NOUN
cjfa-35473	100	99	’s	’s	PART
cjfa-35473	100	100	report	report	NOUN
cjfa-35473	100	101	accuracy	accuracy	NOUN
cjfa-35473	100	102	8	8	NUM
cjfa-35473	100	103	100	100	NUM
cjfa-35473	100	104	depends	depend	VERB
cjfa-35473	100	105	on	on	ADP
cjfa-35473	100	106	the	the	DET
cjfa-35473	100	107	level	level	NOUN
cjfa-35473	100	108	of	of	ADP
cjfa-35473	100	109	internal	internal	ADJ
cjfa-35473	100	110	audit	audit	NOUN
cjfa-35473	100	111	’s	’s	PART
cjfa-35473	100	112	findings	finding	NOUN
cjfa-35473	100	113	justifiability	justifiability	NOUN
cjfa-35473	100	114	8	8	NUM
cjfa-35473	100	115	100	100	NUM
cjfa-35473	100	116	depends	depend	VERB
cjfa-35473	100	117	on	on	ADP
cjfa-35473	100	118	the	the	DET
cjfa-35473	100	119	level	level	NOUN
cjfa-35473	100	120	of	of	ADP
cjfa-35473	100	121	internal	internal	ADJ
cjfa-35473	100	122	audit	audit	NOUN
cjfa-35473	100	123	’s	’s	PART
cjfa-35473	100	124	recommendations	recommendation	NOUN
cjfa-35473	100	125	easy	easy	ADJ
cjfa-35473	100	126	implementations	implementation	NOUN
cjfa-35473	100	127	.	.	PUNCT
cjfa-35473	101	1	8	8	NUM
cjfa-35473	101	2	100	100	NUM
cjfa-35473	101	3	depends	depend	VERB
cjfa-35473	101	4	on	on	ADP
cjfa-35473	101	5	the	the	DET
cjfa-35473	101	6	level	level	NOUN
cjfa-35473	101	7	of	of	ADP
cjfa-35473	101	8	internal	internal	ADJ
cjfa-35473	101	9	audits	audits	NOUN
cjfa-35473	101	10	report	report	NOUN
cjfa-35473	101	11	accuracy	accuracy	NOUN
cjfa-35473	101	12	8	8	NUM
cjfa-35473	101	13	100	100	NUM
cjfa-35473	101	14	external	external	ADJ
cjfa-35473	101	15	auditor	auditor	NOUN
cjfa-35473	101	16	reliance	reliance	NOUN
cjfa-35473	101	17	on	on	ADP
cjfa-35473	101	18	internal	internal	ADJ
cjfa-35473	101	19	audit	audit	NOUN
cjfa-35473	101	20	depends	depend	VERB
cjfa-35473	101	21	on	on	ADP
cjfa-35473	101	22	the	the	DET
cjfa-35473	101	23	acceptance	acceptance	NOUN
cjfa-35473	101	24	of	of	ADP
cjfa-35473	101	25	internal	internal	ADJ
cjfa-35473	101	26	audit	audit	NOUN
cjfa-35473	101	27	recommendations	recommendation	NOUN
cjfa-35473	101	28	by	by	ADP
cjfa-35473	101	29	the	the	DET
cjfa-35473	101	30	management	management	NOUN
cjfa-35473	101	31	.	.	PUNCT
cjfa-35473	102	1	8	8	NUM
cjfa-35473	102	2	100	100	NUM
cjfa-35473	102	3	external	external	ADJ
cjfa-35473	102	4	auditors	auditor	NOUN
cjfa-35473	102	5	reliance	reliance	VERB
cjfa-35473	102	6	on	on	ADP
cjfa-35473	102	7	internal	internal	ADJ
cjfa-35473	102	8	audit	audit	NOUN
cjfa-35473	102	9	work	work	NOUN
cjfa-35473	102	10	is	be	AUX
cjfa-35473	102	11	influenced	influence	VERB
cjfa-35473	102	12	by	by	ADP
cjfa-35473	102	13	the	the	DET
cjfa-35473	102	14	management	management	NOUN
cjfa-35473	102	15	’s	’s	PART
cjfa-35473	102	16	acceptance	acceptance	NOUN
cjfa-35473	102	17	and	and	CCONJ
cjfa-35473	102	18	implementation	implementation	NOUN
cjfa-35473	102	19	of	of	ADP
cjfa-35473	102	20	internal	internal	ADJ
cjfa-35473	102	21	audit	audit	NOUN
cjfa-35473	102	22	findings	finding	NOUN
cjfa-35473	102	23	and	and	CCONJ
cjfa-35473	102	24	recommendations	recommendation	NOUN
cjfa-35473	102	25	.	.	PUNCT
cjfa-35473	103	1	8	8	NUM
cjfa-35473	103	2	100	100	NUM
cjfa-35473	103	3	s	s	NOUN
cjfa-35473	103	4	o	o	NOUN
cjfa-35473	103	5	u	u	NOUN
cjfa-35473	103	6	r	r	NOUN
cjfa-35473	103	7	c	c	NOUN
cjfa-35473	103	8	e	e	NOUN
cjfa-35473	103	9	:	:	PUNCT
cjfa-35473	103	10	author	author	NOUN
cjfa-35473	103	11	’s	’s	PART
cjfa-35473	103	12	construction	construction	NOUN
cjfa-35473	103	13	.	.	PUNCT
cjfa-35473	104	1	the	the	DET
cjfa-35473	104	2	perspective	perspective	NOUN
cjfa-35473	104	3	of	of	ADP
cjfa-35473	104	4	corporate	corporate	ADJ
cjfa-35473	104	5	governance	governance	NOUN
cjfa-35473	104	6	…	…	PUNCT
cjfa-35473	104	7	59	59	NUM
cjfa-35473	104	8	the	the	DET
cjfa-35473	104	9	internal	internal	ADJ
cjfa-35473	104	10	-	-	PUNCT
cjfa-35473	104	11	external	external	ADJ
cjfa-35473	104	12	audit	audit	NOUN
cjfa-35473	104	13	linkages	linkage	NOUN
cjfa-35473	104	14	,	,	PUNCT
cjfa-35473	104	15	analysis	analysis	NOUN
cjfa-35473	104	16	results	result	NOUN
cjfa-35473	104	17	that	that	PRON
cjfa-35473	104	18	reveal	reveal	VERB
cjfa-35473	104	19	external	external	ADJ
cjfa-35473	104	20	audit	audit	NOUN
cjfa-35473	104	21	’s	’s	PART
cjfa-35473	104	22	recommendations	recommendation	NOUN
cjfa-35473	104	23	,	,	PUNCT
cjfa-35473	104	24	report	report	NOUN
cjfa-35473	104	25	,	,	PUNCT
cjfa-35473	104	26	sharing	share	VERB
cjfa-35473	104	27	of	of	ADP
cjfa-35473	104	28	work	work	NOUN
cjfa-35473	104	29	papers	paper	NOUN
cjfa-35473	104	30	between	between	ADP
cjfa-35473	104	31	internal	internal	ADJ
cjfa-35473	104	32	and	and	CCONJ
cjfa-35473	104	33	external	external	ADJ
cjfa-35473	104	34	auditors	auditor	NOUN
cjfa-35473	104	35	,	,	PUNCT
cjfa-35473	104	36	coordination	coordination	NOUN
cjfa-35473	104	37	and	and	CCONJ
cjfa-35473	104	38	collaboration	collaboration	NOUN
cjfa-35473	104	39	between	between	ADP
cjfa-35473	104	40	internal	internal	ADJ
cjfa-35473	104	41	and	and	CCONJ
cjfa-35473	104	42	external	external	ADJ
cjfa-35473	104	43	auditors	auditor	NOUN
cjfa-35473	104	44	for	for	ADP
cjfa-35473	104	45	relations	relation	NOUN
cjfa-35473	104	46	between	between	ADP
cjfa-35473	104	47	these	these	DET
cjfa-35473	104	48	two	two	NUM
cjfa-35473	104	49	groups	group	NOUN
cjfa-35473	104	50	improve	improve	VERB
cjfa-35473	104	51	the	the	DET
cjfa-35473	104	52	interactions	interaction	NOUN
cjfa-35473	104	53	of	of	ADP
cjfa-35473	104	54	internal	internal	ADJ
cjfa-35473	104	55	audit	audit	NOUN
cjfa-35473	104	56	with	with	ADP
cjfa-35473	104	57	the	the	DET
cjfa-35473	104	58	management	management	NOUN
cjfa-35473	104	59	and	and	CCONJ
cjfa-35473	104	60	this	this	PRON
cjfa-35473	104	61	in	in	ADP
cjfa-35473	104	62	turn	turn	NOUN
cjfa-35473	104	63	positively	positively	ADV
cjfa-35473	104	64	moderates	moderate	VERB
cjfa-35473	104	65	the	the	DET
cjfa-35473	104	66	internal	internal	ADJ
cjfa-35473	104	67	-	-	PUNCT
cjfa-35473	104	68	external	external	ADJ
cjfa-35473	104	69	audit	audit	NOUN
cjfa-35473	104	70	linkages(vice	linkages(vice	NOUN
cjfa-35473	104	71	-	-	PUNCT
cjfa-35473	104	72	versa	versa	PROPN
cjfa-35473	104	73	)	)	PUNCT
cjfa-35473	104	74	.	.	PUNCT
cjfa-35473	105	1	however	however	ADV
cjfa-35473	105	2	,	,	PUNCT
cjfa-35473	105	3	from	from	ADP
cjfa-35473	105	4	the	the	DET
cjfa-35473	105	5	results	result	NOUN
cjfa-35473	105	6	,	,	PUNCT
cjfa-35473	105	7	it	it	PRON
cjfa-35473	105	8	is	be	AUX
cjfa-35473	105	9	suggested	suggest	VERB
cjfa-35473	105	10	that	that	SCONJ
cjfa-35473	105	11	management	management	NOUN
cjfa-35473	105	12	’s	’s	PART
cjfa-35473	105	13	promotions	promotion	NOUN
cjfa-35473	105	14	for	for	ADP
cjfa-35473	105	15	relations	relation	NOUN
cjfa-35473	105	16	between	between	ADP
cjfa-35473	105	17	these	these	DET
cjfa-35473	105	18	two	two	NUM
cjfa-35473	105	19	groups	group	NOUN
cjfa-35473	105	20	is	be	AUX
cjfa-35473	105	21	the	the	DET
cjfa-35473	105	22	least	least	ADV
cjfa-35473	105	23	rated	rate	VERB
cjfa-35473	105	24	item	item	NOUN
cjfa-35473	105	25	.	.	PUNCT
cjfa-35473	106	1	competence	competence	NOUN
cjfa-35473	106	2	of	of	ADP
cjfa-35473	106	3	internal	internal	ADJ
cjfa-35473	106	4	audit	audit	NOUN
cjfa-35473	106	5	team	team	NOUN
cjfa-35473	106	6	is	be	AUX
cjfa-35473	106	7	also	also	ADV
cjfa-35473	106	8	highly	highly	ADV
cjfa-35473	106	9	rated	rate	VERB
cjfa-35473	106	10	.	.	PUNCT
cjfa-35473	107	1	the	the	DET
cjfa-35473	107	2	results	result	NOUN
cjfa-35473	107	3	are	be	AUX
cjfa-35473	107	4	presented	present	VERB
cjfa-35473	107	5	in	in	ADP
cjfa-35473	107	6	detail	detail	NOUN
cjfa-35473	107	7	in	in	ADP
cjfa-35473	107	8	table	table	NOUN
cjfa-35473	107	9	3	3	NUM
cjfa-35473	107	10	below	below	ADV
cjfa-35473	107	11	.	.	PUNCT
cjfa-35473	108	1	table	table	NOUN
cjfa-35473	108	2	3	3	NUM
cjfa-35473	108	3	.	.	PUNCT
cjfa-35473	108	4	statements	statement	NOUN
cjfa-35473	108	5	regarding	regard	VERB
cjfa-35473	108	6	internal	internal	ADJ
cjfa-35473	108	7	-	-	PUNCT
cjfa-35473	108	8	external	external	ADJ
cjfa-35473	108	9	audit	audit	NOUN
cjfa-35473	108	10	linkages	linkage	NOUN
cjfa-35473	108	11	frequency	frequency	NOUN
cjfa-35473	108	12	percent	percent	NOUN
cjfa-35473	108	13	1	1	NUM
cjfa-35473	108	14	2	2	NUM
cjfa-35473	108	15	3	3	NUM
cjfa-35473	108	16	4	4	NUM
cjfa-35473	108	17	5	5	NUM
cjfa-35473	108	18	external	external	ADJ
cjfa-35473	108	19	auditors	auditor	NOUN
cjfa-35473	108	20	make	make	VERB
cjfa-35473	108	21	recommendations	recommendation	NOUN
cjfa-35473	108	22	that	that	PRON
cjfa-35473	108	23	help	help	VERB
cjfa-35473	108	24	improve	improve	VERB
cjfa-35473	108	25	internal	internal	ADJ
cjfa-35473	108	26	audit	audit	NOUN
cjfa-35473	108	27	12	12	NUM
cjfa-35473	108	28	0.4	0.4	NUM
cjfa-35473	108	29	12	12	NUM
cjfa-35473	108	30	0.4	0.4	NUM
cjfa-35473	108	31	6	6	NUM
cjfa-35473	108	32	0.2	0.2	NUM
cjfa-35473	108	33	external	external	ADJ
cjfa-35473	108	34	audit	audit	NOUN
cjfa-35473	108	35	reports	report	NOUN
cjfa-35473	108	36	help	help	AUX
cjfa-35473	108	37	enhance	enhance	VERB
cjfa-35473	108	38	management	management	NOUN
cjfa-35473	108	39	’s	’s	PART
cjfa-35473	108	40	acceptance	acceptance	NOUN
cjfa-35473	108	41	of	of	ADP
cjfa-35473	108	42	internal	internal	ADJ
cjfa-35473	108	43	audit	audit	NOUN
cjfa-35473	108	44	findings	finding	NOUN
cjfa-35473	108	45	.	.	PUNCT
cjfa-35473	109	1	3	3	NUM
cjfa-35473	109	2	10	10	NUM
cjfa-35473	109	3	22	22	NUM
cjfa-35473	109	4	70	70	NUM
cjfa-35473	109	5	6	6	NUM
cjfa-35473	109	6	20	20	NUM
cjfa-35473	109	7	internal	internal	ADJ
cjfa-35473	109	8	audit	audit	NOUN
cjfa-35473	109	9	follows	follow	VERB
cjfa-35473	109	10	up	up	ADP
cjfa-35473	109	11	implementation	implementation	NOUN
cjfa-35473	109	12	of	of	ADP
cjfa-35473	109	13	external	external	ADJ
cjfa-35473	109	14	auditors	auditor	NOUN
cjfa-35473	109	15	’	’	PART
cjfa-35473	109	16	recommendations	recommendation	NOUN
cjfa-35473	109	17	on	on	ADP
cjfa-35473	109	18	improvement	improvement	NOUN
cjfa-35473	109	19	of	of	ADP
cjfa-35473	109	20	internal	internal	ADJ
cjfa-35473	109	21	control	control	NOUN
cjfa-35473	109	22	system	system	NOUN
cjfa-35473	109	23	6	6	NUM
cjfa-35473	109	24	20	20	NUM
cjfa-35473	109	25	16	16	NUM
cjfa-35473	109	26	50	50	NUM
cjfa-35473	109	27	9	9	NUM
cjfa-35473	109	28	30	30	NUM
cjfa-35473	109	29	external	external	ADJ
cjfa-35473	109	30	auditors	auditor	NOUN
cjfa-35473	109	31	use	use	VERB
cjfa-35473	109	32	internal	internal	ADJ
cjfa-35473	109	33	audit	audit	NOUN
cjfa-35473	109	34	reports	report	NOUN
cjfa-35473	109	35	in	in	ADP
cjfa-35473	109	36	conducting	conduct	VERB
cjfa-35473	109	37	their	their	PRON
cjfa-35473	109	38	audit	audit	NOUN
cjfa-35473	109	39	.	.	PUNCT
cjfa-35473	110	1	3	3	NUM
cjfa-35473	110	2	10	10	NUM
cjfa-35473	110	3	16	16	NUM
cjfa-35473	110	4	50	50	NUM
cjfa-35473	110	5	3	3	NUM
cjfa-35473	110	6	10	10	NUM
cjfa-35473	110	7	9	9	NUM
cjfa-35473	110	8	30	30	NUM
cjfa-35473	110	9	there	there	PRON
cjfa-35473	110	10	is	be	VERB
cjfa-35473	110	11	frequency	frequency	NOUN
cjfa-35473	110	12	of	of	ADP
cjfa-35473	110	13	meetings	meeting	NOUN
cjfa-35473	110	14	and	and	CCONJ
cjfa-35473	110	15	sharing	sharing	NOUN
cjfa-35473	110	16	of	of	ADP
cjfa-35473	110	17	work	work	NOUN
cjfa-35473	110	18	papers	paper	NOUN
cjfa-35473	110	19	between	between	ADP
cjfa-35473	110	20	internal	internal	ADJ
cjfa-35473	110	21	and	and	CCONJ
cjfa-35473	110	22	external	external	ADJ
cjfa-35473	110	23	auditors	auditor	NOUN
cjfa-35473	110	24	3	3	NUM
cjfa-35473	110	25	10	10	NUM
cjfa-35473	110	26	12	12	NUM
cjfa-35473	110	27	40	40	NUM
cjfa-35473	110	28	9	9	NUM
cjfa-35473	110	29	30	30	NUM
cjfa-35473	110	30	6	6	NUM
cjfa-35473	110	31	20	20	NUM
cjfa-35473	110	32	coordination	coordination	NOUN
cjfa-35473	110	33	and	and	CCONJ
cjfa-35473	110	34	collaboration	collaboration	NOUN
cjfa-35473	110	35	between	between	ADP
cjfa-35473	110	36	internal	internal	ADJ
cjfa-35473	110	37	and	and	CCONJ
cjfa-35473	110	38	external	external	ADJ
cjfa-35473	110	39	auditors	auditor	NOUN
cjfa-35473	110	40	influence	influence	VERB
cjfa-35473	110	41	the	the	DET
cjfa-35473	110	42	effectiveness	effectiveness	NOUN
cjfa-35473	110	43	3	3	NUM
cjfa-35473	110	44	10	10	NUM
cjfa-35473	110	45	9	9	NUM
cjfa-35473	110	46	30	30	NUM
cjfa-35473	110	47	19	19	NUM
cjfa-35473	110	48	60	60	NUM
cjfa-35473	110	49	management	management	NOUN
cjfa-35473	110	50	’s	’s	PART
cjfa-35473	110	51	promotions	promotion	NOUN
cjfa-35473	110	52	for	for	ADP
cjfa-35473	110	53	relations	relation	NOUN
cjfa-35473	110	54	between	between	ADP
cjfa-35473	110	55	these	these	DET
cjfa-35473	110	56	two	two	NUM
cjfa-35473	110	57	groups	group	NOUN
cjfa-35473	111	1	3	3	NUM
cjfa-35473	111	2	10	10	NUM
cjfa-35473	111	3	3	3	NUM
cjfa-35473	111	4	10	10	NUM
cjfa-35473	111	5	12	12	NUM
cjfa-35473	111	6	40	40	NUM
cjfa-35473	111	7	12	12	NUM
cjfa-35473	111	8	40	40	NUM
cjfa-35473	111	9	s	s	NOUN
cjfa-35473	111	10	o	o	NOUN
cjfa-35473	111	11	u	u	NOUN
cjfa-35473	111	12	r	r	NOUN
cjfa-35473	111	13	c	c	NOUN
cjfa-35473	111	14	e	e	NOUN
cjfa-35473	111	15	:	:	PUNCT
cjfa-35473	111	16	author	author	NOUN
cjfa-35473	111	17	’s	’s	PART
cjfa-35473	111	18	construction	construction	NOUN
cjfa-35473	111	19	.	.	PUNCT
cjfa-35473	112	1	much	much	ADJ
cjfa-35473	112	2	of	of	ADP
cjfa-35473	112	3	the	the	DET
cjfa-35473	112	4	argument	argument	NOUN
cjfa-35473	112	5	obtained	obtain	VERB
cjfa-35473	112	6	from	from	ADP
cjfa-35473	112	7	the	the	DET
cjfa-35473	112	8	data	data	NOUN
cjfa-35473	112	9	asserts	assert	VERB
cjfa-35473	112	10	that	that	SCONJ
cjfa-35473	112	11	internal	internal	ADJ
cjfa-35473	112	12	auditors	auditor	NOUN
cjfa-35473	112	13	are	be	AUX
cjfa-35473	112	14	openminded	openminded	ADJ
cjfa-35473	112	15	,	,	PUNCT
cjfa-35473	112	16	accommodating	accommodate	VERB
cjfa-35473	112	17	,	,	PUNCT
cjfa-35473	112	18	knowledgeable	knowledgeable	ADJ
cjfa-35473	112	19	and	and	CCONJ
cjfa-35473	112	20	,	,	PUNCT
cjfa-35473	112	21	therefore	therefore	ADV
cjfa-35473	112	22	,	,	PUNCT
cjfa-35473	112	23	professional	professional	ADJ
cjfa-35473	112	24	.	.	PUNCT
cjfa-35473	113	1	as	as	ADP
cjfa-35473	113	2	a	a	DET
cjfa-35473	113	3	result	result	NOUN
cjfa-35473	113	4	,	,	PUNCT
cjfa-35473	113	5	it	it	PRON
cjfa-35473	113	6	improves	improve	VERB
cjfa-35473	113	7	the	the	DET
cjfa-35473	113	8	interactions	interaction	NOUN
cjfa-35473	113	9	of	of	ADP
cjfa-35473	113	10	internal	internal	ADJ
cjfa-35473	113	11	audit	audit	NOUN
cjfa-35473	113	12	with	with	ADP
cjfa-35473	113	13	management	management	NOUN
cjfa-35473	113	14	’s	’s	PART
cjfa-35473	113	15	because	because	SCONJ
cjfa-35473	113	16	of	of	ADP
cjfa-35473	113	17	internal	internal	ADJ
cjfa-35473	113	18	audits	audits	NOUN
cjfa-35473	113	19	effectiveness	effectiveness	NOUN
cjfa-35473	113	20	and	and	CCONJ
cjfa-35473	113	21	positively	positively	ADV
cjfa-35473	113	22	moderating	moderate	VERB
cjfa-35473	113	23	the	the	DET
cjfa-35473	113	24	internalexternal	internalexternal	ADJ
cjfa-35473	113	25	audit	audit	NOUN
cjfa-35473	113	26	linkages	linkage	NOUN
cjfa-35473	113	27	.	.	PUNCT
cjfa-35473	114	1	however	however	ADV
cjfa-35473	114	2	,	,	PUNCT
cjfa-35473	114	3	the	the	DET
cjfa-35473	114	4	analysis	analysis	NOUN
cjfa-35473	114	5	indicates	indicate	VERB
cjfa-35473	114	6	that	that	SCONJ
cjfa-35473	114	7	internal	internal	ADJ
cjfa-35473	114	8	audit	audit	NOUN
cjfa-35473	114	9	has	have	VERB
cjfa-35473	114	10	to	to	PART
cjfa-35473	114	11	have	have	VERB
cjfa-35473	114	12	policies	policy	NOUN
cjfa-35473	114	13	for	for	ADP
cjfa-35473	114	14	hiring	hire	VERB
cjfa-35473	114	15	internal	internal	ADJ
cjfa-35473	114	16	audit	audit	NOUN
cjfa-35473	114	17	staff	staff	NOUN
cjfa-35473	114	18	.	.	PUNCT
cjfa-35473	115	1	to	to	PART
cjfa-35473	115	2	better	well	ADV
cjfa-35473	115	3	highlight	highlight	VERB
cjfa-35473	115	4	the	the	DET
cjfa-35473	115	5	results	result	NOUN
cjfa-35473	115	6	,	,	PUNCT
cjfa-35473	115	7	we	we	PRON
cjfa-35473	115	8	shall	shall	AUX
cjfa-35473	115	9	have	have	VERB
cjfa-35473	115	10	a	a	DET
cjfa-35473	115	11	closer	close	ADJ
cjfa-35473	115	12	look	look	NOUN
cjfa-35473	115	13	at	at	ADP
cjfa-35473	115	14	(	(	PUNCT
cjfa-35473	115	15	table	table	NOUN
cjfa-35473	115	16	4	4	NUM
cjfa-35473	115	17	)	)	PUNCT
cjfa-35473	115	18	.	.	PUNCT
cjfa-35473	116	1	dawit	dawit	VERB
cjfa-35473	116	2	tadesse	tadesse	ADJ
cjfa-35473	116	3	tiruneh60	tiruneh60	PROPN
cjfa-35473	116	4	table	table	NOUN
cjfa-35473	116	5	4	4	NUM
cjfa-35473	116	6	.	.	PUNCT
cjfa-35473	116	7	statements	statement	NOUN
cjfa-35473	116	8	regarding	regard	VERB
cjfa-35473	116	9	professionalism	professionalism	NOUN
cjfa-35473	116	10	of	of	ADP
cjfa-35473	116	11	internal	internal	ADJ
cjfa-35473	116	12	audit	audit	NOUN
cjfa-35473	116	13	frequency	frequency	NOUN
cjfa-35473	116	14	percent	percent	NOUN
cjfa-35473	116	15	1	1	NUM
cjfa-35473	116	16	2	2	NUM
cjfa-35473	116	17	3	3	NUM
cjfa-35473	116	18	4	4	NUM
cjfa-35473	116	19	5	5	NUM
cjfa-35473	116	20	the	the	DET
cjfa-35473	116	21	internal	internal	ADJ
cjfa-35473	116	22	audit	audit	NOUN
cjfa-35473	116	23	department	department	NOUN
cjfa-35473	116	24	has	have	VERB
cjfa-35473	116	25	enough	enough	ADJ
cjfa-35473	116	26	work	work	NOUN
cjfa-35473	116	27	space	space	NOUN
cjfa-35473	116	28	.	.	PUNCT
cjfa-35473	117	1	5	5	NUM
cjfa-35473	117	2	16.1	16.1	NUM
cjfa-35473	117	3	6	6	NUM
cjfa-35473	117	4	19.4	19.4	NUM
cjfa-35473	117	5	17	17	NUM
cjfa-35473	117	6	54.8	54.8	NUM
cjfa-35473	117	7	3	3	NUM
cjfa-35473	117	8	9.7	9.7	NUM
cjfa-35473	117	9	the	the	DET
cjfa-35473	117	10	internal	internal	ADJ
cjfa-35473	117	11	audit	audit	NOUN
cjfa-35473	117	12	obtains	obtain	VERB
cjfa-35473	117	13	sufficient	sufficient	ADJ
cjfa-35473	117	14	budget	budget	NOUN
cjfa-35473	117	15	.	.	PUNCT
cjfa-35473	118	1	4	4	NUM
cjfa-35473	118	2	12.9	12.9	NUM
cjfa-35473	118	3	3	3	NUM
cjfa-35473	118	4	9.7	9.7	NUM
cjfa-35473	118	5	14	14	NUM
cjfa-35473	118	6	51.6	51.6	NUM
cjfa-35473	118	7	8	8	NUM
cjfa-35473	118	8	25.8	25.8	NUM
cjfa-35473	118	9	internal	internal	ADJ
cjfa-35473	118	10	auditors	auditor	NOUN
cjfa-35473	118	11	are	be	AUX
cjfa-35473	118	12	experienced	experience	VERB
cjfa-35473	118	13	enough	enough	ADV
cjfa-35473	118	14	for	for	ADP
cjfa-35473	118	15	the	the	DET
cjfa-35473	118	16	organization	organization	NOUN
cjfa-35473	118	17	’s	’s	PART
cjfa-35473	118	18	systems	system	NOUN
cjfa-35473	118	19	.	.	PUNCT
cjfa-35473	119	1	2	2	NUM
cjfa-35473	119	2	6.5	6.5	NUM
cjfa-35473	119	3	3	3	NUM
cjfa-35473	119	4	9.7	9.7	NUM
cjfa-35473	119	5	6	6	NUM
cjfa-35473	119	6	19.4	19.4	NUM
cjfa-35473	119	7	17	17	NUM
cjfa-35473	119	8	54.8	54.8	NUM
cjfa-35473	119	9	3	3	NUM
cjfa-35473	119	10	9.7	9.7	NUM
cjfa-35473	119	11	the	the	DET
cjfa-35473	119	12	internal	internal	ADJ
cjfa-35473	119	13	auditors	auditor	NOUN
cjfa-35473	119	14	acquire	acquire	VERB
cjfa-35473	119	15	knowledge	knowledge	NOUN
cjfa-35473	119	16	and	and	CCONJ
cjfa-35473	119	17	skills	skill	NOUN
cjfa-35473	119	18	beyond	beyond	ADP
cjfa-35473	119	19	accounting	accounting	NOUN
cjfa-35473	119	20	and	and	CCONJ
cjfa-35473	119	21	finance	finance	NOUN
cjfa-35473	119	22	as	as	SCONJ
cjfa-35473	119	23	needed	need	VERB
cjfa-35473	119	24	.	.	PUNCT
cjfa-35473	120	1	2	2	NUM
cjfa-35473	120	2	6.5	6.5	NUM
cjfa-35473	120	3	1	1	NUM
cjfa-35473	120	4	3.2	3.2	NUM
cjfa-35473	120	5	5	5	NUM
cjfa-35473	120	6	16.1	16.1	NUM
cjfa-35473	120	7	16	16	NUM
cjfa-35473	120	8	51.6	51.6	NUM
cjfa-35473	120	9	6	6	NUM
cjfa-35473	120	10	19.4	19.4	NUM
cjfa-35473	120	11	the	the	DET
cjfa-35473	120	12	internal	internal	ADJ
cjfa-35473	120	13	audit	audit	NOUN
cjfa-35473	120	14	has	have	VERB
cjfa-35473	120	15	inhouse	inhouse	NOUN
cjfa-35473	120	16	policies	policy	NOUN
cjfa-35473	120	17	for	for	ADP
cjfa-35473	120	18	recruiting	recruit	VERB
cjfa-35473	120	19	new	new	ADJ
cjfa-35473	120	20	staff	staff	NOUN
cjfa-35473	120	21	.	.	PUNCT
cjfa-35473	121	1	7	7	NUM
cjfa-35473	121	2	22.6	22.6	NUM
cjfa-35473	121	3	5	5	NUM
cjfa-35473	121	4	16.1	16.1	NUM
cjfa-35473	121	5	9	9	NUM
cjfa-35473	121	6	29	29	NUM
cjfa-35473	121	7	6	6	NUM
cjfa-35473	121	8	19.4	19.4	NUM
cjfa-35473	121	9	4	4	NUM
cjfa-35473	121	10	12.9	12.9	NUM
cjfa-35473	121	11	the	the	DET
cjfa-35473	121	12	internal	internal	ADJ
cjfa-35473	121	13	auditors	auditor	NOUN
cjfa-35473	121	14	are	be	AUX
cjfa-35473	121	15	exposed	expose	VERB
cjfa-35473	121	16	to	to	ADP
cjfa-35473	121	17	continuous	continuous	ADJ
cjfa-35473	121	18	professional	professional	ADJ
cjfa-35473	121	19	development	development	NOUN
cjfa-35473	121	20	activities	activity	NOUN
cjfa-35473	121	21	.	.	PUNCT
cjfa-35473	122	1	5	5	NUM
cjfa-35473	122	2	16.1	16.1	NUM
cjfa-35473	122	3	4	4	NUM
cjfa-35473	122	4	12.9	12.9	NUM
cjfa-35473	122	5	10	10	NUM
cjfa-35473	122	6	32.3	32.3	NUM
cjfa-35473	122	7	10	10	NUM
cjfa-35473	122	8	32.3	32.3	NUM
cjfa-35473	122	9	2	2	NUM
cjfa-35473	122	10	6.5	6.5	NUM
cjfa-35473	122	11	the	the	DET
cjfa-35473	122	12	internal	internal	ADJ
cjfa-35473	122	13	auditors	auditor	NOUN
cjfa-35473	122	14	are	be	AUX
cjfa-35473	122	15	made	make	VERB
cjfa-35473	122	16	to	to	PART
cjfa-35473	122	17	access	access	VERB
cjfa-35473	122	18	short	short	ADJ
cjfa-35473	122	19	–	–	PUNCT
cjfa-35473	122	20	term	term	NOUN
cjfa-35473	122	21	training	training	NOUN
cjfa-35473	122	22	each	each	DET
cjfa-35473	122	23	year	year	NOUN
cjfa-35473	122	24	.	.	PUNCT
cjfa-35473	123	1	3	3	NUM
cjfa-35473	123	2	9.7	9.7	NUM
cjfa-35473	123	3	8	8	NUM
cjfa-35473	123	4	25.8	25.8	NUM
cjfa-35473	123	5	7	7	NUM
cjfa-35473	123	6	22.6	22.6	NUM
cjfa-35473	123	7	9	9	NUM
cjfa-35473	123	8	29	29	NUM
cjfa-35473	123	9	3	3	NUM
cjfa-35473	123	10	9.7	9.7	NUM
cjfa-35473	123	11	the	the	DET
cjfa-35473	123	12	internal	internal	ADJ
cjfa-35473	123	13	auditors	auditor	NOUN
cjfa-35473	123	14	are	be	AUX
cjfa-35473	123	15	made	make	VERB
cjfa-35473	123	16	to	to	PART
cjfa-35473	123	17	access	access	VERB
cjfa-35473	123	18	self	self	NOUN
cjfa-35473	123	19	-	-	PUNCT
cjfa-35473	123	20	contained	contain	VERB
cjfa-35473	123	21	internal	internal	ADJ
cjfa-35473	123	22	audit	audit	NOUN
cjfa-35473	123	23	manual	manual	NOUN
cjfa-35473	123	24	or	or	CCONJ
cjfa-35473	123	25	guide	guide	NOUN
cjfa-35473	123	26	.	.	PUNCT
cjfa-35473	124	1	1	1	NUM
cjfa-35473	124	2	3.2	3.2	NUM
cjfa-35473	124	3	4	4	NUM
cjfa-35473	124	4	12.9	12.9	NUM
cjfa-35473	124	5	4	4	NUM
cjfa-35473	124	6	12.9	12.9	NUM
cjfa-35473	124	7	15	15	NUM
cjfa-35473	124	8	48.4	48.4	NUM
cjfa-35473	124	9	7	7	NUM
cjfa-35473	124	10	22.6	22.6	NUM
cjfa-35473	124	11	s	s	NOUN
cjfa-35473	124	12	o	o	NOUN
cjfa-35473	124	13	u	u	NOUN
cjfa-35473	124	14	r	r	NOUN
cjfa-35473	124	15	c	c	NOUN
cjfa-35473	124	16	e	e	NOUN
cjfa-35473	124	17	:	:	PUNCT
cjfa-35473	124	18	author	author	NOUN
cjfa-35473	124	19	’s	’s	PART
cjfa-35473	124	20	construction	construction	NOUN
cjfa-35473	124	21	.	.	PUNCT
cjfa-35473	125	1	respondents	respondent	NOUN
cjfa-35473	125	2	also	also	ADV
cjfa-35473	125	3	express	express	VERB
cjfa-35473	125	4	their	their	PRON
cjfa-35473	125	5	opinion	opinion	NOUN
cjfa-35473	125	6	on	on	ADP
cjfa-35473	125	7	independence	independence	NOUN
cjfa-35473	125	8	and	and	CCONJ
cjfa-35473	125	9	objectivity	objectivity	NOUN
cjfa-35473	125	10	of	of	ADP
cjfa-35473	125	11	internal	internal	ADJ
cjfa-35473	125	12	audit	audit	NOUN
cjfa-35473	125	13	.	.	PUNCT
cjfa-35473	126	1	the	the	DET
cjfa-35473	126	2	analysis	analysis	NOUN
cjfa-35473	126	3	of	of	ADP
cjfa-35473	126	4	the	the	DET
cjfa-35473	126	5	results	result	NOUN
cjfa-35473	126	6	reveals	reveal	VERB
cjfa-35473	126	7	that	that	SCONJ
cjfa-35473	126	8	internal	internal	ADJ
cjfa-35473	126	9	auditors	auditor	NOUN
cjfa-35473	126	10	have	have	VERB
cjfa-35473	126	11	independence	independence	NOUN
cjfa-35473	126	12	and	and	CCONJ
cjfa-35473	126	13	objectivity	objectivity	NOUN
cjfa-35473	126	14	of	of	ADP
cjfa-35473	126	15	internal	internal	ADJ
cjfa-35473	126	16	audit	audit	NOUN
cjfa-35473	126	17	in	in	ADP
cjfa-35473	126	18	their	their	PRON
cjfa-35473	126	19	work	work	NOUN
cjfa-35473	126	20	in	in	ADP
cjfa-35473	126	21	the	the	DET
cjfa-35473	126	22	organization	organization	NOUN
cjfa-35473	126	23	.	.	PUNCT
cjfa-35473	127	1	however	however	ADV
cjfa-35473	127	2	,	,	PUNCT
cjfa-35473	127	3	internal	internal	ADJ
cjfa-35473	127	4	audit	audit	NOUN
cjfa-35473	127	5	ought	ought	AUX
cjfa-35473	127	6	to	to	PART
cjfa-35473	127	7	participate	participate	VERB
cjfa-35473	127	8	in	in	ADP
cjfa-35473	127	9	audit	audit	NOUN
cjfa-35473	127	10	of	of	ADP
cjfa-35473	127	11	activities	activity	NOUN
cjfa-35473	127	12	for	for	ADP
cjfa-35473	127	13	the	the	DET
cjfa-35473	127	14	operation	operation	NOUN
cjfa-35473	127	15	of	of	ADP
cjfa-35473	127	16	which	which	PRON
cjfa-35473	127	17	they	they	PRON
cjfa-35473	127	18	were	be	AUX
cjfa-35473	127	19	responsible	responsible	ADJ
cjfa-35473	127	20	for	for	ADP
cjfa-35473	127	21	in	in	ADP
cjfa-35473	127	22	the	the	DET
cjfa-35473	127	23	company	company	NOUN
cjfa-35473	127	24	’s	’s	PART
cjfa-35473	127	25	processes	process	NOUN
cjfa-35473	127	26	.	.	PUNCT
cjfa-35473	128	1	to	to	PART
cjfa-35473	128	2	better	well	ADV
cjfa-35473	128	3	highlight	highlight	VERB
cjfa-35473	128	4	the	the	DET
cjfa-35473	128	5	results	result	NOUN
cjfa-35473	128	6	,	,	PUNCT
cjfa-35473	128	7	we	we	PRON
cjfa-35473	128	8	shall	shall	AUX
cjfa-35473	128	9	have	have	VERB
cjfa-35473	128	10	a	a	DET
cjfa-35473	128	11	closer	close	ADJ
cjfa-35473	128	12	look	look	NOUN
cjfa-35473	128	13	at	at	ADP
cjfa-35473	128	14	table	table	NOUN
cjfa-35473	128	15	5	5	NUM
cjfa-35473	128	16	.	.	PUNCT
cjfa-35473	129	1	the	the	DET
cjfa-35473	129	2	perspective	perspective	NOUN
cjfa-35473	129	3	of	of	ADP
cjfa-35473	129	4	corporate	corporate	ADJ
cjfa-35473	129	5	governance	governance	NOUN
cjfa-35473	129	6	…	…	PUNCT
cjfa-35473	129	7	61	61	NUM
cjfa-35473	129	8	table	table	NOUN
cjfa-35473	129	9	5	5	NUM
cjfa-35473	129	10	.	.	PUNCT
cjfa-35473	129	11	statements	statement	NOUN
cjfa-35473	129	12	regarding	regard	VERB
cjfa-35473	129	13	independence	independence	NOUN
cjfa-35473	129	14	and	and	CCONJ
cjfa-35473	129	15	objectivity	objectivity	NOUN
cjfa-35473	129	16	of	of	ADP
cjfa-35473	129	17	internal	internal	ADJ
cjfa-35473	129	18	audit	audit	NOUN
cjfa-35473	129	19	frequency	frequency	NOUN
cjfa-35473	129	20	percent	percent	NOUN
cjfa-35473	129	21	1	1	NUM
cjfa-35473	129	22	2	2	NUM
cjfa-35473	129	23	3	3	NUM
cjfa-35473	129	24	4	4	NUM
cjfa-35473	129	25	5	5	NUM
cjfa-35473	129	26	the	the	DET
cjfa-35473	129	27	internal	internal	ADJ
cjfa-35473	129	28	audit	audit	NOUN
cjfa-35473	129	29	has	have	VERB
cjfa-35473	129	30	the	the	DET
cjfa-35473	129	31	freedom	freedom	NOUN
cjfa-35473	129	32	to	to	PART
cjfa-35473	129	33	work	work	VERB
cjfa-35473	129	34	without	without	ADP
cjfa-35473	129	35	intervention	intervention	NOUN
cjfa-35473	129	36	.	.	PUNCT
cjfa-35473	130	1	1	1	NUM
cjfa-35473	130	2	3.2	3.2	NUM
cjfa-35473	130	3	1	1	NUM
cjfa-35473	130	4	3.2	3.2	NUM
cjfa-35473	130	5	5	5	NUM
cjfa-35473	130	6	16.1	16.1	NUM
cjfa-35473	130	7	16	16	NUM
cjfa-35473	130	8	51.6	51.6	NUM
cjfa-35473	130	9	7	7	NUM
cjfa-35473	130	10	22.6	22.6	NUM
cjfa-35473	130	11	the	the	DET
cjfa-35473	130	12	internal	internal	ADJ
cjfa-35473	130	13	audit	audit	NOUN
cjfa-35473	130	14	has	have	VERB
cjfa-35473	130	15	the	the	DET
cjfa-35473	130	16	freedom	freedom	NOUN
cjfa-35473	130	17	to	to	PART
cjfa-35473	130	18	include	include	VERB
cjfa-35473	130	19	their	their	PRON
cjfa-35473	130	20	findings	finding	NOUN
cjfa-35473	130	21	in	in	ADP
cjfa-35473	130	22	audit	audit	NOUN
cjfa-35473	130	23	report	report	NOUN
cjfa-35473	130	24	.	.	PUNCT
cjfa-35473	131	1	1	1	NUM
cjfa-35473	131	2	3.2	3.2	NUM
cjfa-35473	131	3	1	1	NUM
cjfa-35473	131	4	3.2	3.2	NUM
cjfa-35473	131	5	3	3	NUM
cjfa-35473	131	6	9.7	9.7	NUM
cjfa-35473	131	7	20	20	NUM
cjfa-35473	131	8	64.5	64.5	NUM
cjfa-35473	131	9	6	6	NUM
cjfa-35473	131	10	19.4	19.4	NUM
cjfa-35473	131	11	the	the	DET
cjfa-35473	131	12	internal	internal	ADJ
cjfa-35473	131	13	audit	audit	NOUN
cjfa-35473	131	14	reports	report	NOUN
cjfa-35473	131	15	to	to	ADP
cjfa-35473	131	16	the	the	DET
cjfa-35473	131	17	board	board	NOUN
cjfa-35473	131	18	of	of	ADP
cjfa-35473	131	19	directors	director	NOUN
cjfa-35473	131	20	(	(	PUNCT
cjfa-35473	131	21	or	or	CCONJ
cjfa-35473	131	22	audit	audit	NOUN
cjfa-35473	131	23	committee	committee	NOUN
cjfa-35473	131	24	)	)	PUNCT
cjfa-35473	131	25	2	2	NUM
cjfa-35473	131	26	6.5	6.5	NUM
cjfa-35473	131	27	2	2	NUM
cjfa-35473	131	28	6.5	6.5	NUM
cjfa-35473	131	29	2	2	NUM
cjfa-35473	131	30	6.5	6.5	NUM
cjfa-35473	131	31	11	11	NUM
cjfa-35473	131	32	35.5	35.5	NUM
cjfa-35473	131	33	14	14	NUM
cjfa-35473	131	34	45.2	45.2	NUM
cjfa-35473	131	35	the	the	DET
cjfa-35473	131	36	managment	managment	NOUN
cjfa-35473	131	37	(	(	PUNCT
cjfa-35473	131	38	or	or	CCONJ
cjfa-35473	131	39	audit	audit	NOUN
cjfa-35473	131	40	committee	committee	NOUN
cjfa-35473	131	41	)	)	PUNCT
cjfa-35473	131	42	oversees	oversee	VERB
cjfa-35473	131	43	employment	employment	NOUN
cjfa-35473	131	44	decisions	decision	NOUN
cjfa-35473	131	45	in	in	ADP
cjfa-35473	131	46	internal	internal	ADJ
cjfa-35473	131	47	audit	audit	NOUN
cjfa-35473	131	48	.	.	PUNCT
cjfa-35473	132	1	3	3	NUM
cjfa-35473	132	2	9.7	9.7	NUM
cjfa-35473	132	3	5	5	NUM
cjfa-35473	132	4	16.1	16.1	NUM
cjfa-35473	132	5	12	12	NUM
cjfa-35473	132	6	38.7	38.7	NUM
cjfa-35473	132	7	7	7	NUM
cjfa-35473	132	8	22.6	22.6	NUM
cjfa-35473	132	9	4	4	NUM
cjfa-35473	132	10	12.9	12.9	NUM
cjfa-35473	132	11	the	the	DET
cjfa-35473	132	12	internal	internal	ADJ
cjfa-35473	132	13	auditors	auditor	NOUN
cjfa-35473	132	14	are	be	AUX
cjfa-35473	132	15	not	not	PART
cjfa-35473	132	16	given	give	VERB
cjfa-35473	132	17	the	the	DET
cjfa-35473	132	18	duty	duty	NOUN
cjfa-35473	132	19	to	to	PART
cjfa-35473	132	20	audit	audit	VERB
cjfa-35473	132	21	the	the	DET
cjfa-35473	132	22	design	design	NOUN
cjfa-35473	132	23	of	of	ADP
cjfa-35473	132	24	the	the	DET
cjfa-35473	132	25	system	system	NOUN
cjfa-35473	132	26	in	in	ADP
cjfa-35473	132	27	which	which	PRON
cjfa-35473	132	28	they	they	PRON
cjfa-35473	132	29	participate	participate	VERB
cjfa-35473	132	30	.	.	PUNCT
cjfa-35473	133	1	1	1	NUM
cjfa-35473	133	2	3.2	3.2	NUM
cjfa-35473	133	3	5	5	NUM
cjfa-35473	133	4	16.1	16.1	NUM
cjfa-35473	133	5	6	6	NUM
cjfa-35473	133	6	19.4	19.4	NUM
cjfa-35473	133	7	11	11	NUM
cjfa-35473	133	8	35.5	35.5	NUM
cjfa-35473	133	9	8	8	NUM
cjfa-35473	133	10	25.8	25.8	NUM
cjfa-35473	133	11	the	the	DET
cjfa-35473	133	12	internal	internal	ADJ
cjfa-35473	133	13	auditors	auditor	NOUN
cjfa-35473	133	14	are	be	AUX
cjfa-35473	133	15	denied	deny	VERB
cjfa-35473	133	16	the	the	DET
cjfa-35473	133	17	engagement	engagement	NOUN
cjfa-35473	133	18	in	in	ADP
cjfa-35473	133	19	audit	audit	NOUN
cjfa-35473	133	20	activities	activity	NOUN
cjfa-35473	133	21	which	which	PRON
cjfa-35473	133	22	they	they	PRON
cjfa-35473	133	23	were	be	AUX
cjfa-35473	133	24	responsible	responsible	ADJ
cjfa-35473	133	25	for	for	ADP
cjfa-35473	133	26	.	.	PUNCT
cjfa-35473	133	27	7	7	NUM
cjfa-35473	133	28	22.6	22.6	NUM
cjfa-35473	133	29	3	3	NUM
cjfa-35473	133	30	9.7	9.7	NUM
cjfa-35473	133	31	6	6	NUM
cjfa-35473	133	32	19.4	19.4	NUM
cjfa-35473	133	33	8	8	NUM
cjfa-35473	133	34	25.8	25.8	NUM
cjfa-35473	133	35	7	7	NUM
cjfa-35473	133	36	22.6	22.6	NUM
cjfa-35473	133	37	the	the	DET
cjfa-35473	133	38	internal	internal	ADJ
cjfa-35473	133	39	audit	audit	NOUN
cjfa-35473	133	40	staff	staff	NOUN
cjfa-35473	133	41	assignments	assignment	NOUN
cjfa-35473	133	42	allow	allow	VERB
cjfa-35473	133	43	periodical	periodical	ADJ
cjfa-35473	133	44	rotation	rotation	NOUN
cjfa-35473	133	45	.	.	PUNCT
cjfa-35473	134	1	3	3	NUM
cjfa-35473	134	2	9.7	9.7	NUM
cjfa-35473	134	3	2	2	NUM
cjfa-35473	134	4	6.5	6.5	NUM
cjfa-35473	134	5	5	5	NUM
cjfa-35473	134	6	16.1	16.1	NUM
cjfa-35473	134	7	8	8	NUM
cjfa-35473	134	8	25.8	25.8	NUM
cjfa-35473	134	9	11	11	NUM
cjfa-35473	134	10	35.5	35.5	NUM
cjfa-35473	134	11	s	s	NOUN
cjfa-35473	134	12	o	o	NOUN
cjfa-35473	134	13	u	u	NOUN
cjfa-35473	134	14	r	r	NOUN
cjfa-35473	134	15	c	c	NOUN
cjfa-35473	134	16	e	e	NOUN
cjfa-35473	134	17	:	:	PUNCT
cjfa-35473	134	18	author	author	NOUN
cjfa-35473	134	19	’s	’s	PART
cjfa-35473	134	20	construction	construction	NOUN
cjfa-35473	134	21	.	.	PUNCT
cjfa-35473	135	1	finally	finally	ADV
cjfa-35473	135	2	,	,	PUNCT
cjfa-35473	135	3	as	as	ADP
cjfa-35473	135	4	per	per	ADP
cjfa-35473	135	5	the	the	DET
cjfa-35473	135	6	examination	examination	NOUN
cjfa-35473	135	7	of	of	ADP
cjfa-35473	135	8	the	the	DET
cjfa-35473	135	9	management‘s	management‘s	NOUN
cjfa-35473	135	10	support	support	NOUN
cjfa-35473	135	11	,	,	PUNCT
cjfa-35473	135	12	the	the	DET
cjfa-35473	135	13	results	result	NOUN
cjfa-35473	135	14	show	show	VERB
cjfa-35473	135	15	that	that	SCONJ
cjfa-35473	135	16	the	the	DET
cjfa-35473	135	17	management	management	NOUN
cjfa-35473	135	18	had	have	AUX
cjfa-35473	135	19	better	well	ADV
cjfa-35473	135	20	make	make	VERB
cjfa-35473	135	21	more	more	ADJ
cjfa-35473	135	22	support	support	NOUN
cjfa-35473	135	23	reach	reach	VERB
cjfa-35473	135	24	the	the	DET
cjfa-35473	135	25	internal	internal	ADJ
cjfa-35473	135	26	audit	audit	NOUN
cjfa-35473	135	27	.	.	PUNCT
cjfa-35473	136	1	the	the	DET
cjfa-35473	136	2	analysis	analysis	NOUN
cjfa-35473	136	3	of	of	ADP
cjfa-35473	136	4	the	the	DET
cjfa-35473	136	5	results	result	NOUN
cjfa-35473	136	6	also	also	ADV
cjfa-35473	136	7	reveals	reveal	VERB
cjfa-35473	136	8	top	top	ADJ
cjfa-35473	136	9	management	management	NOUN
cjfa-35473	136	10	’s	’s	PART
cjfa-35473	136	11	support	support	NOUN
cjfa-35473	136	12	positively	positively	ADV
cjfa-35473	136	13	moderates	moderate	VERB
cjfa-35473	136	14	organizational	organizational	ADJ
cjfa-35473	136	15	independence	independence	NOUN
cjfa-35473	136	16	towards	towards	ADP
cjfa-35473	136	17	the	the	DET
cjfa-35473	136	18	effectiveness	effectiveness	NOUN
cjfa-35473	136	19	of	of	ADP
cjfa-35473	136	20	internal	internal	ADJ
cjfa-35473	136	21	audits	audits	NOUN
cjfa-35473	136	22	,	,	PUNCT
cjfa-35473	136	23	audit	audit	NOUN
cjfa-35473	136	24	professionalism	professionalism	NOUN
cjfa-35473	136	25	towards	towards	ADP
cjfa-35473	136	26	internal	internal	ADJ
cjfa-35473	136	27	audit	audit	NOUN
cjfa-35473	136	28	activities	activity	NOUN
cjfa-35473	136	29	and	and	CCONJ
cjfa-35473	136	30	moderates	moderate	VERB
cjfa-35473	136	31	the	the	DET
cjfa-35473	136	32	effect	effect	NOUN
cjfa-35473	136	33	of	of	ADP
cjfa-35473	136	34	the	the	DET
cjfa-35473	136	35	auditees	auditee	NOUN
cjfa-35473	136	36	perception	perception	NOUN
cjfa-35473	136	37	towards	towards	ADP
cjfa-35473	136	38	.	.	PUNCT
cjfa-35473	137	1	along	along	ADP
cjfa-35473	137	2	this	this	DET
cjfa-35473	137	3	line	line	NOUN
cjfa-35473	137	4	,	,	PUNCT
cjfa-35473	137	5	the	the	DET
cjfa-35473	137	6	senior	senior	ADJ
cjfa-35473	137	7	management	management	NOUN
cjfa-35473	137	8	,	,	PUNCT
cjfa-35473	137	9	as	as	SCONJ
cjfa-35473	137	10	it	it	PRON
cjfa-35473	137	11	can	can	AUX
cjfa-35473	137	12	be	be	AUX
cjfa-35473	137	13	seen	see	VERB
cjfa-35473	137	14	in	in	ADP
cjfa-35473	137	15	table	table	NOUN
cjfa-35473	137	16	6	6	NUM
cjfa-35473	137	17	,	,	PUNCT
cjfa-35473	137	18	should	should	AUX
cjfa-35473	137	19	be	be	AUX
cjfa-35473	137	20	more	more	ADV
cjfa-35473	137	21	aware	aware	ADJ
cjfa-35473	137	22	of	of	ADP
cjfa-35473	137	23	internal	internal	ADJ
cjfa-35473	137	24	audit	audit	NOUN
cjfa-35473	137	25	’s	’s	PART
cjfa-35473	137	26	needs	need	NOUN
cjfa-35473	137	27	.	.	PUNCT
cjfa-35473	138	1	dawit	dawit	PROPN
cjfa-35473	138	2	tadesse	tadesse	PROPN
cjfa-35473	138	3	tiruneh62	tiruneh62	NOUN
cjfa-35473	138	4	table	table	NOUN
cjfa-35473	138	5	6	6	NUM
cjfa-35473	138	6	.	.	PUNCT
cjfa-35473	139	1	statements	statement	NOUN
cjfa-35473	139	2	regarding	regard	VERB
cjfa-35473	139	3	management	management	NOUN
cjfa-35473	139	4	’s	’s	PART
cjfa-35473	139	5	support	support	NOUN
cjfa-35473	139	6	frequency	frequency	NOUN
cjfa-35473	139	7	percent	percent	NOUN
cjfa-35473	139	8	1	1	NUM
cjfa-35473	139	9	2	2	NUM
cjfa-35473	139	10	3	3	NUM
cjfa-35473	139	11	4	4	NUM
cjfa-35473	139	12	5	5	NUM
cjfa-35473	139	13	senior	senior	ADJ
cjfa-35473	139	14	management	management	NOUN
cjfa-35473	139	15	supports	support	VERB
cjfa-35473	139	16	internal	internal	ADJ
cjfa-35473	139	17	audit	audit	NOUN
cjfa-35473	139	18	’s	’s	PART
cjfa-35473	139	19	personnel	personnel	NOUN
cjfa-35473	139	20	(	(	PUNCT
cjfa-35473	139	21	recruits	recruit	VERB
cjfa-35473	139	22	skillful	skillful	ADJ
cjfa-35473	139	23	staff	staff	NOUN
cjfa-35473	139	24	,	,	PUNCT
cjfa-35473	139	25	offers	offer	VERB
cjfa-35473	139	26	career	career	NOUN
cjfa-35473	139	27	development	development	NOUN
cjfa-35473	139	28	chances	chance	NOUN
cjfa-35473	139	29	,	,	PUNCT
cjfa-35473	139	30	provides	provide	VERB
cjfa-35473	139	31	independence	independence	NOUN
cjfa-35473	139	32	in	in	ADP
cjfa-35473	139	33	the	the	DET
cjfa-35473	139	34	organizations	organization	NOUN
cjfa-35473	139	35	)	)	PUNCT
cjfa-35473	139	36	5	5	NUM
cjfa-35473	139	37	16.1	16.1	NUM
cjfa-35473	139	38	5	5	NUM
cjfa-35473	139	39	16.1	16.1	NUM
cjfa-35473	139	40	9	9	NUM
cjfa-35473	139	41	29	29	NUM
cjfa-35473	139	42	8	8	NUM
cjfa-35473	139	43	25.8	25.8	NUM
cjfa-35473	139	44	4	4	NUM
cjfa-35473	139	45	12.9	12.9	NUM
cjfa-35473	139	46	senior	senior	ADJ
cjfa-35473	139	47	management	management	NOUN
cjfa-35473	139	48	is	be	AUX
cjfa-35473	139	49	aware	aware	ADJ
cjfa-35473	139	50	of	of	ADP
cjfa-35473	139	51	internal	internal	ADJ
cjfa-35473	139	52	audit	audit	NOUN
cjfa-35473	139	53	’s	’s	PART
cjfa-35473	139	54	needs	need	VERB
cjfa-35473	139	55	1	1	NUM
cjfa-35473	139	56	3.2	3.2	NUM
cjfa-35473	139	57	4	4	NUM
cjfa-35473	139	58	12.9	12.9	NUM
cjfa-35473	139	59	9	9	NUM
cjfa-35473	139	60	29	29	NUM
cjfa-35473	139	61	14	14	NUM
cjfa-35473	139	62	45.2	45.2	NUM
cjfa-35473	139	63	3	3	NUM
cjfa-35473	139	64	9.7	9.7	NUM
cjfa-35473	139	65	top	top	ADJ
cjfa-35473	139	66	management	management	NOUN
cjfa-35473	139	67	support	support	NOUN
cjfa-35473	139	68	brings	bring	VERB
cjfa-35473	139	69	about	about	ADP
cjfa-35473	139	70	independence	independence	NOUN
cjfa-35473	139	71	,	,	PUNCT
cjfa-35473	139	72	professionalism	professionalism	NOUN
cjfa-35473	139	73	,	,	PUNCT
cjfa-35473	139	74	positive	positive	ADJ
cjfa-35473	139	75	perception	perception	NOUN
cjfa-35473	139	76	about	about	ADP
cjfa-35473	139	77	the	the	DET
cjfa-35473	139	78	organization	organization	NOUN
cjfa-35473	139	79	’s	’s	PART
cjfa-35473	139	80	work	work	NOUN
cjfa-35473	139	81	and	and	CCONJ
cjfa-35473	139	82	this	this	PRON
cjfa-35473	139	83	in	in	ADP
cjfa-35473	139	84	return	return	NOUN
cjfa-35473	139	85	brings	bring	VERB
cjfa-35473	139	86	effectiveness	effectiveness	NOUN
cjfa-35473	139	87	.	.	PUNCT
cjfa-35473	140	1	2	2	NUM
cjfa-35473	140	2	6.5	6.5	NUM
cjfa-35473	140	3	3	3	NUM
cjfa-35473	140	4	9.7	9.7	NUM
cjfa-35473	140	5	14	14	NUM
cjfa-35473	140	6	45.2	45.2	NUM
cjfa-35473	140	7	10	10	NUM
cjfa-35473	140	8	32.2	32.2	NUM
cjfa-35473	140	9	2	2	NUM
cjfa-35473	140	10	6.5	6.5	NUM
cjfa-35473	140	11	external	external	ADJ
cjfa-35473	140	12	auditor	auditor	NOUN
cjfa-35473	140	13	’s	’s	PART
cjfa-35473	140	14	reliance	reliance	NOUN
cjfa-35473	140	15	on	on	ADP
cjfa-35473	140	16	internal	internal	ADJ
cjfa-35473	140	17	audit	audit	NOUN
cjfa-35473	140	18	is	be	AUX
cjfa-35473	140	19	governed	govern	VERB
cjfa-35473	140	20	by	by	ADP
cjfa-35473	140	21	the	the	DET
cjfa-35473	140	22	acceptance	acceptance	NOUN
cjfa-35473	140	23	of	of	ADP
cjfa-35473	140	24	internal	internal	ADJ
cjfa-35473	140	25	audit	audit	NOUN
cjfa-35473	140	26	recommendations	recommendation	NOUN
cjfa-35473	140	27	by	by	ADP
cjfa-35473	140	28	the	the	DET
cjfa-35473	140	29	management	management	NOUN
cjfa-35473	140	30	.	.	PUNCT
cjfa-35473	141	1	1	1	NUM
cjfa-35473	141	2	3.2	3.2	NUM
cjfa-35473	141	3	4	4	NUM
cjfa-35473	141	4	12.9	12.9	NUM
cjfa-35473	141	5	11	11	NUM
cjfa-35473	141	6	35.5	35.5	NUM
cjfa-35473	141	7	10	10	NUM
cjfa-35473	141	8	32.3	32.3	NUM
cjfa-35473	141	9	4	4	NUM
cjfa-35473	141	10	12.9	12.9	NUM
cjfa-35473	141	11	management	management	NOUN
cjfa-35473	141	12	acceptance	acceptance	NOUN
cjfa-35473	141	13	and	and	CCONJ
cjfa-35473	141	14	implementation	implementation	NOUN
cjfa-35473	141	15	of	of	ADP
cjfa-35473	141	16	internal	internal	ADJ
cjfa-35473	141	17	audit	audit	NOUN
cjfa-35473	141	18	findings	finding	NOUN
cjfa-35473	141	19	and	and	CCONJ
cjfa-35473	141	20	recommendations	recommendation	NOUN
cjfa-35473	141	21	may	may	AUX
cjfa-35473	141	22	impact	impact	VERB
cjfa-35473	141	23	on	on	ADP
cjfa-35473	141	24	external	external	ADJ
cjfa-35473	141	25	auditors	auditor	NOUN
cjfa-35473	141	26	’	’	PART
cjfa-35473	141	27	reliance	reliance	NOUN
cjfa-35473	141	28	on	on	ADP
cjfa-35473	141	29	internal	internal	ADJ
cjfa-35473	141	30	audit	audit	NOUN
cjfa-35473	141	31	work	work	NOUN
cjfa-35473	141	32	.	.	PUNCT
cjfa-35473	142	1	2	2	NUM
cjfa-35473	142	2	6.5	6.5	NUM
cjfa-35473	142	3	3	3	NUM
cjfa-35473	142	4	9.7	9.7	NUM
cjfa-35473	142	5	8	8	NUM
cjfa-35473	142	6	25.8	25.8	NUM
cjfa-35473	142	7	14	14	NUM
cjfa-35473	142	8	45.2	45.2	NUM
cjfa-35473	142	9	3	3	NUM
cjfa-35473	142	10	9.7	9.7	NUM
cjfa-35473	142	11	s	s	NOUN
cjfa-35473	142	12	o	o	NOUN
cjfa-35473	142	13	u	u	NOUN
cjfa-35473	142	14	r	r	NOUN
cjfa-35473	142	15	c	c	NOUN
cjfa-35473	142	16	e	e	NOUN
cjfa-35473	142	17	:	:	PUNCT
cjfa-35473	142	18	author	author	NOUN
cjfa-35473	142	19	’s	’s	PART
cjfa-35473	142	20	construction	construction	NOUN
cjfa-35473	142	21	.	.	PUNCT
cjfa-35473	143	1	factor	factor	NOUN
cjfa-35473	143	2	analysis	analysis	NOUN
cjfa-35473	143	3	the	the	DET
cjfa-35473	143	4	factor	factor	NOUN
cjfa-35473	143	5	analysis	analysis	NOUN
cjfa-35473	143	6	,	,	PUNCT
cjfa-35473	143	7	of	of	ADP
cjfa-35473	143	8	which	which	PRON
cjfa-35473	143	9	the	the	DET
cjfa-35473	143	10	results	result	NOUN
cjfa-35473	143	11	obtained	obtain	VERB
cjfa-35473	143	12	are	be	AUX
cjfa-35473	143	13	stated	state	VERB
cjfa-35473	143	14	in	in	ADP
cjfa-35473	143	15	table	table	NOUN
cjfa-35473	143	16	7	7	NUM
cjfa-35473	143	17	,	,	PUNCT
cjfa-35473	143	18	is	be	AUX
cjfa-35473	143	19	used	use	VERB
cjfa-35473	143	20	in	in	ADP
cjfa-35473	143	21	this	this	DET
cjfa-35473	143	22	study	study	NOUN
cjfa-35473	143	23	as	as	SCONJ
cjfa-35473	143	24	it	it	PRON
cjfa-35473	143	25	is	be	AUX
cjfa-35473	143	26	one	one	NUM
cjfa-35473	143	27	of	of	ADP
cjfa-35473	143	28	the	the	DET
cjfa-35473	143	29	most	most	ADV
cjfa-35473	143	30	well	well	ADV
cjfa-35473	143	31	–	–	PUNCT
cjfa-35473	143	32	known	know	VERB
cjfa-35473	143	33	methods	method	NOUN
cjfa-35473	143	34	of	of	ADP
cjfa-35473	143	35	classical	classical	ADJ
cjfa-35473	143	36	multivariate	multivariate	NOUN
cjfa-35473	143	37	analysis	analysis	NOUN
cjfa-35473	143	38	(	(	PUNCT
cjfa-35473	143	39	tabachnick	tabachnick	NOUN
cjfa-35473	143	40	&	&	CCONJ
cjfa-35473	143	41	fidell	fidell	PROPN
cjfa-35473	143	42	,	,	PUNCT
cjfa-35473	143	43	2001	2001	NUM
cjfa-35473	143	44	)	)	PUNCT
cjfa-35473	143	45	.	.	PUNCT
cjfa-35473	144	1	based	base	VERB
cjfa-35473	144	2	on	on	ADP
cjfa-35473	144	3	the	the	DET
cjfa-35473	144	4	table	table	NOUN
cjfa-35473	144	5	,	,	PUNCT
cjfa-35473	144	6	it	it	PRON
cjfa-35473	144	7	can	can	AUX
cjfa-35473	144	8	be	be	AUX
cjfa-35473	144	9	seen	see	VERB
cjfa-35473	144	10	that	that	SCONJ
cjfa-35473	144	11	kaiser	kaiser	PROPN
cjfa-35473	144	12	-	-	PUNCT
cjfa-35473	144	13	meyer	meyer	PROPN
cjfa-35473	144	14	-	-	PUNCT
cjfa-35473	144	15	olkin	olkin	PROPN
cjfa-35473	144	16	(	(	PUNCT
cjfa-35473	144	17	kmo	kmo	NOUN
cjfa-35473	144	18	)	)	PUNCT
cjfa-35473	144	19	scale	scale	NOUN
cjfa-35473	144	20	is	be	AUX
cjfa-35473	144	21	figured	figure	VERB
cjfa-35473	144	22	out	out	ADP
cjfa-35473	144	23	as	as	ADV
cjfa-35473	144	24	higher	high	ADJ
cjfa-35473	144	25	than	than	ADP
cjfa-35473	144	26	0.5	0.5	NUM
cjfa-35473	144	27	.	.	PUNCT
cjfa-35473	145	1	also	also	ADV
cjfa-35473	145	2	,	,	PUNCT
cjfa-35473	145	3	each	each	PRON
cjfa-35473	145	4	of	of	ADP
cjfa-35473	145	5	the	the	DET
cjfa-35473	145	6	five	five	NUM
cjfa-35473	145	7	variables	variable	NOUN
cjfa-35473	145	8	can	can	AUX
cjfa-35473	145	9	be	be	AUX
cjfa-35473	145	10	taken	take	VERB
cjfa-35473	145	11	as	as	ADP
cjfa-35473	145	12	single	single	ADJ
cjfa-35473	145	13	measures	measure	NOUN
cjfa-35473	145	14	,	,	PUNCT
cjfa-35473	145	15	ending	end	VERB
cjfa-35473	145	16	up	up	ADP
cjfa-35473	145	17	with	with	ADP
cjfa-35473	145	18	just	just	ADV
cjfa-35473	145	19	one	one	NUM
cjfa-35473	145	20	component	component	NOUN
cjfa-35473	145	21	.	.	PUNCT
cjfa-35473	146	1	moreover	moreover	ADV
cjfa-35473	146	2	,	,	PUNCT
cjfa-35473	146	3	employing	employ	VERB
cjfa-35473	146	4	cronbach	cronbach	NOUN
cjfa-35473	146	5	’s	’s	PART
cjfa-35473	146	6	alpha	alpha	NOUN
cjfa-35473	146	7	of	of	ADP
cjfa-35473	146	8	0.70	0.70	NUM
cjfa-35473	146	9	or	or	CCONJ
cjfa-35473	146	10	more	more	ADJ
cjfa-35473	146	11	is	be	AUX
cjfa-35473	146	12	accepted	accept	VERB
cjfa-35473	146	13	as	as	ADP
cjfa-35473	146	14	highly	highly	ADV
cjfa-35473	146	15	reliable	reliable	ADJ
cjfa-35473	146	16	and	and	CCONJ
cjfa-35473	146	17	,	,	PUNCT
cjfa-35473	146	18	therefore	therefore	ADV
cjfa-35473	146	19	,	,	PUNCT
cjfa-35473	146	20	the	the	DET
cjfa-35473	146	21	results	result	NOUN
cjfa-35473	146	22	depict	depict	VERB
cjfa-35473	146	23	a	a	DET
cjfa-35473	146	24	great	great	ADJ
cjfa-35473	146	25	internal	internal	ADJ
cjfa-35473	146	26	consistency	consistency	NOUN
cjfa-35473	146	27	for	for	ADP
cjfa-35473	146	28	the	the	DET
cjfa-35473	146	29	five	five	NUM
cjfa-35473	146	30	variables	variable	NOUN
cjfa-35473	146	31	(	(	PUNCT
cjfa-35473	146	32	nunnally	nunnally	ADV
cjfa-35473	146	33	,	,	PUNCT
cjfa-35473	146	34	1978	1978	NUM
cjfa-35473	146	35	)	)	PUNCT
cjfa-35473	146	36	.	.	PUNCT
cjfa-35473	147	1	in	in	ADP
cjfa-35473	147	2	this	this	DET
cjfa-35473	147	3	respect	respect	NOUN
cjfa-35473	147	4	,	,	PUNCT
cjfa-35473	147	5	table	table	NOUN
cjfa-35473	147	6	7	7	NUM
cjfa-35473	147	7	shows	show	VERB
cjfa-35473	147	8	that	that	PRON
cjfa-35473	147	9	cronbach	cronbach	VERB
cjfa-35473	147	10	’s	’s	PART
cjfa-35473	147	11	alpha	alpha	NOUN
cjfa-35473	147	12	for	for	ADP
cjfa-35473	147	13	“	"	PUNCT
cjfa-35473	147	14	statements	statement	NOUN
cjfa-35473	147	15	regarding	regard	VERB
cjfa-35473	147	16	interactions	interaction	NOUN
cjfa-35473	147	17	of	of	ADP
cjfa-35473	147	18	internal	internal	ADJ
cjfa-35473	147	19	audit	audit	NOUN
cjfa-35473	147	20	with	with	ADP
cjfa-35473	147	21	management	management	NOUN
cjfa-35473	147	22	’s	’s	PART
cjfa-35473	147	23	depends	depend	VERB
cjfa-35473	147	24	on	on	ADP
cjfa-35473	147	25	the	the	DET
cjfa-35473	147	26	level	level	NOUN
cjfa-35473	147	27	result	result	NOUN
cjfa-35473	147	28	of	of	ADP
cjfa-35473	147	29	internal	internal	ADJ
cjfa-35473	147	30	audits	audits	NOUN
cjfa-35473	147	31	effectiveness	effectiveness	NOUN
cjfa-35473	147	32	and	and	CCONJ
cjfa-35473	147	33	this	this	PRON
cjfa-35473	147	34	in	in	ADP
cjfa-35473	147	35	turn	turn	NOUN
cjfa-35473	147	36	positively	positively	ADV
cjfa-35473	147	37	moderates	moderate	VERB
cjfa-35473	147	38	the	the	DET
cjfa-35473	147	39	internal	internal	ADJ
cjfa-35473	147	40	-	-	PUNCT
cjfa-35473	147	41	external	external	ADJ
cjfa-35473	147	42	audit	audit	NOUN
cjfa-35473	147	43	linkages	linkage	NOUN
cjfa-35473	147	44	”	"	PUNCT
cjfa-35473	147	45	is	be	AUX
cjfa-35473	147	46	of	of	ADP
cjfa-35473	147	47	the	the	DET
cjfa-35473	147	48	0.9161	0.9161	NUM
cjfa-35473	147	49	,	,	PUNCT
cjfa-35473	147	50	for	for	ADP
cjfa-35473	147	51	“	"	PUNCT
cjfa-35473	147	52	internal	internal	ADJ
cjfa-35473	147	53	-	-	PUNCT
cjfa-35473	147	54	external	external	ADJ
cjfa-35473	147	55	audit	audit	NOUN
cjfa-35473	147	56	linkages	linkage	NOUN
cjfa-35473	147	57	”	"	PUNCT
cjfa-35473	147	58	0.837	0.837	NUM
cjfa-35473	147	59	,	,	PUNCT
cjfa-35473	147	60	for	for	ADP
cjfa-35473	147	61	“	"	PUNCT
cjfa-35473	147	62	professionalism	professionalism	NOUN
cjfa-35473	147	63	of	of	ADP
cjfa-35473	147	64	internal	internal	ADJ
cjfa-35473	147	65	audit	audit	NOUN
cjfa-35473	147	66	”	"	PUNCT
cjfa-35473	147	67	is	be	AUX
cjfa-35473	147	68	0.698	0.698	NUM
cjfa-35473	147	69	,	,	PUNCT
cjfa-35473	147	70	for	for	ADP
cjfa-35473	147	71	“	"	PUNCT
cjfa-35473	147	72	independence	independence	NOUN
cjfa-35473	147	73	and	and	CCONJ
cjfa-35473	147	74	objectivity	objectivity	NOUN
cjfa-35473	147	75	of	of	ADP
cjfa-35473	147	76	internal	internal	ADJ
cjfa-35473	147	77	audit	audit	NOUN
cjfa-35473	147	78	”	"	PUNCT
cjfa-35473	147	79	is	be	AUX
cjfa-35473	147	80	0.916and	0.916and	NOUN
cjfa-35473	147	81	for	for	ADP
cjfa-35473	147	82	“	"	PUNCT
cjfa-35473	147	83	management	management	NOUN
cjfa-35473	147	84	’s	’s	PART
cjfa-35473	147	85	support	support	NOUN
cjfa-35473	147	86	”	"	PUNCT
cjfa-35473	147	87	is	be	AUX
cjfa-35473	147	88	0.929	0.929	NUM
cjfa-35473	147	89	.	.	PUNCT
cjfa-35473	148	1	the	the	DET
cjfa-35473	148	2	perspective	perspective	NOUN
cjfa-35473	148	3	of	of	ADP
cjfa-35473	148	4	corporate	corporate	ADJ
cjfa-35473	148	5	governance	governance	NOUN
cjfa-35473	148	6	…	…	PUNCT
cjfa-35473	148	7	63	63	NUM
cjfa-35473	148	8	table	table	NOUN
cjfa-35473	148	9	7	7	NUM
cjfa-35473	148	10	.	.	PUNCT
cjfa-35473	148	11	factor	factor	NOUN
cjfa-35473	148	12	analysis	analysis	NOUN
cjfa-35473	148	13	factor	factor	NOUN
cjfa-35473	148	14	variables	variable	NOUN
cjfa-35473	148	15	cronbach	cronbach	VERB
cjfa-35473	148	16	’s	’s	PART
cjfa-35473	148	17	alpha	alpha	PROPN
cjfa-35473	148	18	kmo	kmo	PROPN
cjfa-35473	148	19	factor	factor	NOUN
cjfa-35473	148	20	lodgings	lodging	NOUN
cjfa-35473	148	21	statements	statement	NOUN
cjfa-35473	148	22	regarding	regard	VERB
cjfa-35473	148	23	interactions	interaction	NOUN
cjfa-35473	148	24	of	of	ADP
cjfa-35473	148	25	internal	internal	ADJ
cjfa-35473	148	26	audit	audit	NOUN
cjfa-35473	148	27	with	with	ADP
cjfa-35473	148	28	management	management	NOUN
cjfa-35473	148	29	’s	’	VERB
cjfa-35473	148	30	depending	depend	VERB
cjfa-35473	148	31	on	on	ADP
cjfa-35473	148	32	the	the	DET
cjfa-35473	148	33	level	level	NOUN
cjfa-35473	148	34	of	of	ADP
cjfa-35473	148	35	the	the	DET
cjfa-35473	148	36	result	result	NOUN
cjfa-35473	148	37	of	of	ADP
cjfa-35473	148	38	internal	internal	ADJ
cjfa-35473	148	39	audits	audits	NOUN
cjfa-35473	148	40	effectiveness	effectiveness	NOUN
cjfa-35473	148	41	and	and	CCONJ
cjfa-35473	148	42	in	in	ADP
cjfa-35473	148	43	return	return	NOUN
cjfa-35473	148	44	it	it	PRON
cjfa-35473	148	45	positively	positively	ADV
cjfa-35473	148	46	moderates	moderate	VERB
cjfa-35473	148	47	the	the	DET
cjfa-35473	148	48	internal	internal	ADJ
cjfa-35473	148	49	-	-	PUNCT
cjfa-35473	148	50	external	external	ADJ
cjfa-35473	148	51	audit	audit	NOUN
cjfa-35473	148	52	linkages(vice	linkages(vice	NOUN
cjfa-35473	148	53	-	-	PUNCT
cjfa-35473	148	54	versa	versa	NOUN
cjfa-35473	148	55	)	)	PUNCT
cjfa-35473	148	56	depends	depend	VERB
cjfa-35473	148	57	on	on	ADP
cjfa-35473	148	58	the	the	DET
cjfa-35473	148	59	level	level	NOUN
cjfa-35473	148	60	of	of	ADP
cjfa-35473	148	61	internal	internal	ADJ
cjfa-35473	148	62	audit	audit	NOUN
cjfa-35473	148	63	work	work	NOUN
cjfa-35473	148	64	ensuring	ensure	VERB
cjfa-35473	148	65	that	that	SCONJ
cjfa-35473	148	66	it	it	PRON
cjfa-35473	148	67	adds	add	VERB
cjfa-35473	148	68	value	value	NOUN
cjfa-35473	148	69	to	to	ADP
cjfa-35473	148	70	the	the	DET
cjfa-35473	148	71	business	business	NOUN
cjfa-35473	148	72	0.9161	0.9161	NUM
cjfa-35473	148	73	0.9045	0.9045	NUM
cjfa-35473	148	74	0.812	0.812	NUM
cjfa-35473	148	75	depends	depend	VERB
cjfa-35473	148	76	on	on	ADP
cjfa-35473	148	77	the	the	DET
cjfa-35473	148	78	level	level	NOUN
cjfa-35473	148	79	of	of	ADP
cjfa-35473	148	80	how	how	SCONJ
cjfa-35473	148	81	much	much	ADJ
cjfa-35473	148	82	internal	internal	ADJ
cjfa-35473	148	83	audit	audit	NOUN
cjfa-35473	148	84	work	work	NOUN
cjfa-35473	148	85	improves	improve	VERB
cjfa-35473	148	86	department	department	NOUN
cjfa-35473	148	87	’s	’s	PART
cjfa-35473	148	88	performance	performance	NOUN
cjfa-35473	148	89	0.919	0.919	NUM
cjfa-35473	148	90	depends	depend	VERB
cjfa-35473	148	91	on	on	ADP
cjfa-35473	148	92	how	how	SCONJ
cjfa-35473	148	93	much	much	ADJ
cjfa-35473	148	94	internal	internal	ADJ
cjfa-35473	148	95	audit	audit	NOUN
cjfa-35473	148	96	work	work	NOUN
cjfa-35473	148	97	improves	improve	VERB
cjfa-35473	148	98	organizational	organizational	ADJ
cjfa-35473	148	99	performance	performance	NOUN
cjfa-35473	148	100	0.875	0.875	NUM
cjfa-35473	148	101	depends	depend	VERB
cjfa-35473	148	102	on	on	ADP
cjfa-35473	148	103	the	the	DET
cjfa-35473	148	104	level	level	NOUN
cjfa-35473	148	105	of	of	ADP
cjfa-35473	148	106	internal	internal	ADJ
cjfa-35473	148	107	audit	audit	NOUN
cjfa-35473	148	108	’s	’s	PART
cjfa-35473	148	109	report	report	NOUN
cjfa-35473	148	110	accuracy	accuracy	NOUN
cjfa-35473	148	111	0.869	0.869	NUM
cjfa-35473	148	112	depends	depend	VERB
cjfa-35473	148	113	on	on	ADP
cjfa-35473	148	114	the	the	DET
cjfa-35473	148	115	level	level	NOUN
cjfa-35473	148	116	of	of	ADP
cjfa-35473	148	117	internal	internal	ADJ
cjfa-35473	148	118	audit	audit	NOUN
cjfa-35473	148	119	’s	’s	PART
cjfa-35473	148	120	findings	finding	NOUN
cjfa-35473	148	121	justifiability	justifiability	NOUN
cjfa-35473	148	122	0.927	0.927	NUM
cjfa-35473	148	123	depends	depend	VERB
cjfa-35473	148	124	on	on	ADP
cjfa-35473	148	125	the	the	DET
cjfa-35473	148	126	level	level	NOUN
cjfa-35473	148	127	of	of	ADP
cjfa-35473	148	128	internal	internal	ADJ
cjfa-35473	148	129	audit	audit	NOUN
cjfa-35473	148	130	’s	’s	PART
cjfa-35473	148	131	recommendations	recommendation	NOUN
cjfa-35473	148	132	to	to	PART
cjfa-35473	148	133	be	be	AUX
cjfa-35473	148	134	easily	easily	ADV
cjfa-35473	148	135	implemented	implement	VERB
cjfa-35473	148	136	0.903	0.903	NUM
cjfa-35473	148	137	depends	depend	VERB
cjfa-35473	148	138	on	on	ADP
cjfa-35473	148	139	the	the	DET
cjfa-35473	148	140	level	level	NOUN
cjfa-35473	148	141	of	of	ADP
cjfa-35473	148	142	internal	internal	ADJ
cjfa-35473	148	143	audits	audits	NOUN
cjfa-35473	148	144	report	report	NOUN
cjfa-35473	148	145	accuracy	accuracy	NOUN
cjfa-35473	148	146	0.773	0.773	NUM
cjfa-35473	148	147	external	external	ADJ
cjfa-35473	148	148	auditor	auditor	NOUN
cjfa-35473	148	149	reliance	reliance	NOUN
cjfa-35473	148	150	on	on	ADP
cjfa-35473	148	151	internal	internal	ADJ
cjfa-35473	148	152	audit	audit	NOUN
cjfa-35473	148	153	is	be	AUX
cjfa-35473	148	154	influenced	influence	VERB
cjfa-35473	148	155	by	by	ADP
cjfa-35473	148	156	the	the	DET
cjfa-35473	148	157	acceptance	acceptance	NOUN
cjfa-35473	148	158	of	of	ADP
cjfa-35473	148	159	internal	internal	ADJ
cjfa-35473	148	160	audit	audit	NOUN
cjfa-35473	148	161	recommendations	recommendation	NOUN
cjfa-35473	148	162	by	by	ADP
cjfa-35473	148	163	the	the	DET
cjfa-35473	148	164	management	management	NOUN
cjfa-35473	148	165	.	.	PUNCT
cjfa-35473	149	1	0.914	0.914	NUM
cjfa-35473	149	2	external	external	ADJ
cjfa-35473	149	3	auditors	auditor	NOUN
cjfa-35473	149	4	dependency	dependency	VERB
cjfa-35473	149	5	on	on	ADP
cjfa-35473	149	6	internal	internal	ADJ
cjfa-35473	149	7	audit	audit	NOUN
cjfa-35473	149	8	work	work	NOUN
cjfa-35473	149	9	is	be	AUX
cjfa-35473	149	10	highly	highly	ADV
cjfa-35473	149	11	affected	affect	VERB
cjfa-35473	149	12	by	by	ADP
cjfa-35473	149	13	the	the	DET
cjfa-35473	149	14	acceptance	acceptance	NOUN
cjfa-35473	149	15	and	and	CCONJ
cjfa-35473	149	16	implementation	implementation	NOUN
cjfa-35473	149	17	of	of	ADP
cjfa-35473	149	18	internal	internal	ADJ
cjfa-35473	149	19	audit	audit	NOUN
cjfa-35473	149	20	findings	finding	NOUN
cjfa-35473	149	21	and	and	CCONJ
cjfa-35473	149	22	recommendations	recommendation	NOUN
cjfa-35473	149	23	.	.	PUNCT
cjfa-35473	150	1	0.789	0.789	NUM
cjfa-35473	150	2	statements	statement	NOUN
cjfa-35473	150	3	regarding	regard	VERB
cjfa-35473	150	4	internal	internal	ADJ
cjfa-35473	150	5	-	-	PUNCT
cjfa-35473	150	6	external	external	ADJ
cjfa-35473	150	7	audit	audit	NOUN
cjfa-35473	150	8	linkages	linkage	VERB
cjfa-35473	150	9	external	external	ADJ
cjfa-35473	150	10	auditor	auditor	NOUN
cjfa-35473	150	11	’s	’s	PART
cjfa-35473	150	12	recommendations	recommendation	NOUN
cjfa-35473	150	13	may	may	AUX
cjfa-35473	150	14	improve	improve	VERB
cjfa-35473	150	15	internal	internal	ADJ
cjfa-35473	150	16	audit	audit	NOUN
cjfa-35473	150	17	.	.	PUNCT
cjfa-35473	151	1	0.837	0.837	NUM
cjfa-35473	151	2	0.735	0.735	NUM
cjfa-35473	151	3	0.869	0.869	NUM
cjfa-35473	151	4	external	external	ADJ
cjfa-35473	151	5	audit	audit	NOUN
cjfa-35473	151	6	reports	report	NOUN
cjfa-35473	151	7	empowers	empower	VERB
cjfa-35473	151	8	managements	management	NOUN
cjfa-35473	151	9	to	to	PART
cjfa-35473	151	10	accept	accept	VERB
cjfa-35473	151	11	internal	internal	ADJ
cjfa-35473	151	12	audit	audit	NOUN
cjfa-35473	151	13	findings	finding	NOUN
cjfa-35473	151	14	.	.	PUNCT
cjfa-35473	152	1	0.927	0.927	NUM
cjfa-35473	152	2	internal	internal	ADJ
cjfa-35473	152	3	audit	audit	NOUN
cjfa-35473	152	4	does	do	AUX
cjfa-35473	152	5	a	a	DET
cjfa-35473	152	6	follow	follow	VERB
cjfa-35473	152	7	up	up	ADP
cjfa-35473	152	8	of	of	ADP
cjfa-35473	152	9	the	the	DET
cjfa-35473	152	10	implementation	implementation	NOUN
cjfa-35473	152	11	of	of	ADP
cjfa-35473	152	12	external	external	ADJ
cjfa-35473	152	13	auditors	auditor	NOUN
cjfa-35473	152	14	’	’	PART
cjfa-35473	152	15	improvement	improvement	NOUN
cjfa-35473	152	16	of	of	ADP
cjfa-35473	152	17	internal	internal	ADJ
cjfa-35473	152	18	control	control	NOUN
cjfa-35473	152	19	system	system	NOUN
cjfa-35473	152	20	recommendations	recommendation	NOUN
cjfa-35473	152	21	.	.	PUNCT
cjfa-35473	153	1	0.903	0.903	NUM
cjfa-35473	153	2	external	external	ADJ
cjfa-35473	153	3	auditors	auditor	NOUN
cjfa-35473	153	4	make	make	VERB
cjfa-35473	153	5	use	use	NOUN
cjfa-35473	153	6	of	of	ADP
cjfa-35473	153	7	internal	internal	ADJ
cjfa-35473	153	8	audit	audit	NOUN
cjfa-35473	153	9	reports	report	NOUN
cjfa-35473	153	10	in	in	ADP
cjfa-35473	153	11	conducting	conduct	VERB
cjfa-35473	153	12	their	their	PRON
cjfa-35473	153	13	audit	audit	NOUN
cjfa-35473	153	14	.	.	PUNCT
cjfa-35473	154	1	0.773	0.773	NUM
cjfa-35473	154	2	external	external	ADJ
cjfa-35473	154	3	–	–	PUNCT
cjfa-35473	154	4	internal	internal	ADJ
cjfa-35473	154	5	auditors	auditor	NOUN
cjfa-35473	154	6	coordination	coordination	NOUN
cjfa-35473	154	7	and	and	CCONJ
cjfa-35473	154	8	collaboration	collaboration	NOUN
cjfa-35473	154	9	influences	influence	NOUN
cjfa-35473	154	10	effectiveness	effectiveness	NOUN
cjfa-35473	154	11	.	.	PUNCT
cjfa-35473	155	1	0.914	0.914	NUM
cjfa-35473	155	2	management	management	NOUN
cjfa-35473	155	3	promotes	promote	VERB
cjfa-35473	155	4	and	and	CCONJ
cjfa-35473	155	5	advocates	advocate	NOUN
cjfa-35473	155	6	for	for	ADP
cjfa-35473	155	7	relations	relation	NOUN
cjfa-35473	155	8	between	between	ADP
cjfa-35473	155	9	external	external	ADJ
cjfa-35473	155	10	–	–	PUNCT
cjfa-35473	155	11	internal	internal	ADJ
cjfa-35473	155	12	auditors	auditor	NOUN
cjfa-35473	155	13	.	.	PUNCT
cjfa-35473	156	1	0.789	0.789	NUM
cjfa-35473	156	2	dawit	dawit	ADJ
cjfa-35473	156	3	tadesse	tadesse	ADJ
cjfa-35473	156	4	tiruneh64	tiruneh64	NOUN
cjfa-35473	156	5	factor	factor	NOUN
cjfa-35473	156	6	variables	variable	NOUN
cjfa-35473	156	7	cronbach	cronbach	VERB
cjfa-35473	156	8	’s	’s	PART
cjfa-35473	156	9	alpha	alpha	PROPN
cjfa-35473	156	10	kmo	kmo	PROPN
cjfa-35473	156	11	factor	factor	NOUN
cjfa-35473	156	12	lodgings	lodging	NOUN
cjfa-35473	156	13	professionalism	professionalism	NOUN
cjfa-35473	156	14	of	of	ADP
cjfa-35473	156	15	internal	internal	ADJ
cjfa-35473	156	16	audit	audit	NOUN
cjfa-35473	156	17	the	the	DET
cjfa-35473	156	18	internal	internal	ADJ
cjfa-35473	156	19	audit	audit	NOUN
cjfa-35473	156	20	department	department	NOUN
cjfa-35473	156	21	has	have	VERB
cjfa-35473	156	22	enough	enough	ADJ
cjfa-35473	156	23	work	work	NOUN
cjfa-35473	156	24	space	space	NOUN
cjfa-35473	156	25	.	.	PUNCT
cjfa-35473	157	1	0.698	0.698	NUM
cjfa-35473	157	2	0.806	0.806	NUM
cjfa-35473	157	3	0.876	0.876	NUM
cjfa-35473	157	4	the	the	DET
cjfa-35473	157	5	internal	internal	ADJ
cjfa-35473	157	6	audit	audit	NOUN
cjfa-35473	157	7	obtains	obtain	VERB
cjfa-35473	157	8	sufficient	sufficient	ADJ
cjfa-35473	157	9	budget	budget	NOUN
cjfa-35473	157	10	.	.	PUNCT
cjfa-35473	158	1	0.841	0.841	NUM
cjfa-35473	158	2	internal	internal	ADJ
cjfa-35473	158	3	auditors	auditor	NOUN
cjfa-35473	158	4	are	be	AUX
cjfa-35473	158	5	experienced	experience	VERB
cjfa-35473	158	6	enough	enough	ADV
cjfa-35473	158	7	for	for	ADP
cjfa-35473	158	8	the	the	DET
cjfa-35473	158	9	organization	organization	NOUN
cjfa-35473	158	10	’s	’s	PART
cjfa-35473	158	11	systems	system	NOUN
cjfa-35473	158	12	.	.	PUNCT
cjfa-35473	159	1	0.872	0.872	NUM
cjfa-35473	159	2	the	the	DET
cjfa-35473	159	3	internal	internal	ADJ
cjfa-35473	159	4	auditors	auditor	NOUN
cjfa-35473	159	5	acquire	acquire	VERB
cjfa-35473	159	6	knowledge	knowledge	NOUN
cjfa-35473	159	7	and	and	CCONJ
cjfa-35473	159	8	skills	skill	NOUN
cjfa-35473	159	9	beyond	beyond	ADP
cjfa-35473	159	10	accounting	accounting	NOUN
cjfa-35473	159	11	and	and	CCONJ
cjfa-35473	159	12	finance	finance	NOUN
cjfa-35473	159	13	as	as	SCONJ
cjfa-35473	159	14	needed	need	VERB
cjfa-35473	159	15	.	.	PUNCT
cjfa-35473	160	1	0.817	0.817	NUM
cjfa-35473	160	2	the	the	DET
cjfa-35473	160	3	internal	internal	ADJ
cjfa-35473	160	4	audit	audit	NOUN
cjfa-35473	160	5	has	have	VERB
cjfa-35473	160	6	inhouse	inhouse	NOUN
cjfa-35473	160	7	policies	policy	NOUN
cjfa-35473	160	8	for	for	ADP
cjfa-35473	160	9	recruiting	recruit	VERB
cjfa-35473	160	10	new	new	ADJ
cjfa-35473	160	11	staff	staff	NOUN
cjfa-35473	160	12	.	.	PUNCT
cjfa-35473	161	1	0.419	0.419	NUM
cjfa-35473	161	2	the	the	DET
cjfa-35473	161	3	internal	internal	ADJ
cjfa-35473	161	4	auditors	auditor	NOUN
cjfa-35473	161	5	are	be	AUX
cjfa-35473	161	6	exposed	expose	VERB
cjfa-35473	161	7	to	to	ADP
cjfa-35473	161	8	continuous	continuous	ADJ
cjfa-35473	161	9	professional	professional	ADJ
cjfa-35473	161	10	development	development	NOUN
cjfa-35473	161	11	activities	activity	NOUN
cjfa-35473	161	12	.	.	PUNCT
cjfa-35473	162	1	0.825	0.825	NUM
cjfa-35473	162	2	the	the	DET
cjfa-35473	162	3	internal	internal	ADJ
cjfa-35473	162	4	auditors	auditor	NOUN
cjfa-35473	162	5	are	be	AUX
cjfa-35473	162	6	made	make	VERB
cjfa-35473	162	7	to	to	PART
cjfa-35473	162	8	access	access	VERB
cjfa-35473	162	9	short	short	ADJ
cjfa-35473	162	10	–	–	PUNCT
cjfa-35473	162	11	term	term	NOUN
cjfa-35473	162	12	training	training	NOUN
cjfa-35473	162	13	each	each	DET
cjfa-35473	162	14	year	year	NOUN
cjfa-35473	162	15	.	.	PUNCT
cjfa-35473	163	1	0.498	0.498	NUM
cjfa-35473	163	2	the	the	DET
cjfa-35473	163	3	internal	internal	ADJ
cjfa-35473	163	4	auditors	auditor	NOUN
cjfa-35473	163	5	are	be	AUX
cjfa-35473	163	6	made	make	VERB
cjfa-35473	163	7	to	to	PART
cjfa-35473	163	8	access	access	VERB
cjfa-35473	163	9	self	self	NOUN
cjfa-35473	163	10	-	-	PUNCT
cjfa-35473	163	11	contained	contain	VERB
cjfa-35473	163	12	internal	internal	ADJ
cjfa-35473	163	13	audit	audit	NOUN
cjfa-35473	163	14	manual	manual	NOUN
cjfa-35473	163	15	or	or	CCONJ
cjfa-35473	163	16	guide	guide	NOUN
cjfa-35473	163	17	.	.	PUNCT
cjfa-35473	164	1	0.810	0.810	NUM
cjfa-35473	164	2	statements	statement	NOUN
cjfa-35473	164	3	regarding	regard	VERB
cjfa-35473	164	4	independence	independence	NOUN
cjfa-35473	164	5	and	and	CCONJ
cjfa-35473	164	6	objectivity	objectivity	NOUN
cjfa-35473	164	7	of	of	ADP
cjfa-35473	164	8	internal	internal	ADJ
cjfa-35473	164	9	audit	audit	NOUN
cjfa-35473	164	10	internal	internal	ADJ
cjfa-35473	164	11	audit	audit	NOUN
cjfa-35473	164	12	is	be	AUX
cjfa-35473	164	13	free	free	ADJ
cjfa-35473	164	14	from	from	ADP
cjfa-35473	164	15	intervention	intervention	NOUN
cjfa-35473	164	16	in	in	ADP
cjfa-35473	164	17	performing	perform	VERB
cjfa-35473	164	18	its	its	PRON
cjfa-35473	164	19	duties	duty	NOUN
cjfa-35473	164	20	0.916	0.916	NUM
cjfa-35473	164	21	0.890	0.890	NUM
cjfa-35473	164	22	0.932	0.932	NUM
cjfa-35473	164	23	internal	internal	ADJ
cjfa-35473	164	24	auditors	auditor	NOUN
cjfa-35473	164	25	feel	feel	VERB
cjfa-35473	164	26	free	free	ADJ
cjfa-35473	164	27	to	to	PART
cjfa-35473	164	28	include	include	VERB
cjfa-35473	164	29	any	any	DET
cjfa-35473	164	30	audit	audit	NOUN
cjfa-35473	164	31	findings	finding	NOUN
cjfa-35473	164	32	in	in	ADP
cjfa-35473	164	33	their	their	PRON
cjfa-35473	164	34	audit	audit	NOUN
cjfa-35473	164	35	reports	report	VERB
cjfa-35473	164	36	0.879	0.879	NUM
cjfa-35473	164	37	internal	internal	ADJ
cjfa-35473	164	38	audit	audit	NOUN
cjfa-35473	164	39	provides	provide	VERB
cjfa-35473	164	40	reports	report	NOUN
cjfa-35473	164	41	to	to	ADP
cjfa-35473	164	42	the	the	DET
cjfa-35473	164	43	management	management	NOUN
cjfa-35473	164	44	of	of	ADP
cjfa-35473	164	45	directors	director	NOUN
cjfa-35473	164	46	(	(	PUNCT
cjfa-35473	164	47	or	or	CCONJ
cjfa-35473	164	48	audit	audit	NOUN
cjfa-35473	164	49	committee	committee	NOUN
cjfa-35473	164	50	)	)	PUNCT
cjfa-35473	164	51	0.788	0.788	NUM
cjfa-35473	164	52	the	the	DET
cjfa-35473	164	53	managment	managment	NOUN
cjfa-35473	164	54	(	(	PUNCT
cjfa-35473	164	55	or	or	CCONJ
cjfa-35473	164	56	audit	audit	NOUN
cjfa-35473	164	57	committee	committee	NOUN
cjfa-35473	164	58	)	)	PUNCT
cjfa-35473	164	59	oversees	oversee	VERB
cjfa-35473	164	60	employment	employment	NOUN
cjfa-35473	164	61	decisions	decision	NOUN
cjfa-35473	164	62	in	in	ADP
cjfa-35473	164	63	internal	internal	ADJ
cjfa-35473	164	64	audit	audit	NOUN
cjfa-35473	164	65	0.835	0.835	NUM
cjfa-35473	164	66	internal	internal	ADJ
cjfa-35473	164	67	auditors	auditor	NOUN
cjfa-35473	164	68	are	be	AUX
cjfa-35473	164	69	not	not	PART
cjfa-35473	164	70	assigned	assign	VERB
cjfa-35473	164	71	to	to	PART
cjfa-35473	164	72	audit	audit	VERB
cjfa-35473	164	73	areas	area	NOUN
cjfa-35473	164	74	in	in	ADP
cjfa-35473	164	75	the	the	DET
cjfa-35473	164	76	system	system	NOUN
cjfa-35473	164	77	design	design	NOUN
cjfa-35473	164	78	which	which	PRON
cjfa-35473	164	79	they	they	PRON
cjfa-35473	164	80	participated	participate	VERB
cjfa-35473	164	81	0.809	0.809	NUM
cjfa-35473	164	82	internal	internal	ADJ
cjfa-35473	164	83	auditors	auditor	NOUN
cjfa-35473	164	84	do	do	AUX
cjfa-35473	164	85	not	not	PART
cjfa-35473	164	86	participate	participate	VERB
cjfa-35473	164	87	in	in	ADP
cjfa-35473	164	88	audit	audit	NOUN
cjfa-35473	164	89	of	of	ADP
cjfa-35473	164	90	activities	activity	NOUN
cjfa-35473	164	91	for	for	ADP
cjfa-35473	164	92	the	the	DET
cjfa-35473	164	93	operation	operation	NOUN
cjfa-35473	164	94	of	of	ADP
cjfa-35473	164	95	which	which	PRON
cjfa-35473	164	96	they	they	PRON
cjfa-35473	164	97	were	be	AUX
cjfa-35473	164	98	responsible	responsible	ADJ
cjfa-35473	164	99	0.910	0.910	NUM
cjfa-35473	164	100	internal	internal	ADJ
cjfa-35473	164	101	audit	audit	NOUN
cjfa-35473	164	102	staff	staff	NOUN
cjfa-35473	164	103	assignments	assignment	NOUN
cjfa-35473	164	104	are	be	AUX
cjfa-35473	164	105	rotated	rotate	VERB
cjfa-35473	164	106	periodically	periodically	ADV
cjfa-35473	164	107	0.877	0.877	NUM
cjfa-35473	164	108	table	table	NOUN
cjfa-35473	164	109	7	7	NUM
cjfa-35473	164	110	.	.	PUNCT
cjfa-35473	164	111	factor	factor	NOUN
cjfa-35473	164	112	…	…	PUNCT
cjfa-35473	164	113	the	the	DET
cjfa-35473	164	114	perspective	perspective	NOUN
cjfa-35473	164	115	of	of	ADP
cjfa-35473	164	116	corporate	corporate	ADJ
cjfa-35473	164	117	governance	governance	NOUN
cjfa-35473	164	118	…	…	PUNCT
cjfa-35473	164	119	65	65	NUM
cjfa-35473	164	120	factor	factor	NOUN
cjfa-35473	164	121	variables	variable	NOUN
cjfa-35473	164	122	cronbach	cronbach	VERB
cjfa-35473	164	123	’s	’s	PART
cjfa-35473	164	124	alpha	alpha	PROPN
cjfa-35473	164	125	kmo	kmo	PROPN
cjfa-35473	164	126	factor	factor	NOUN
cjfa-35473	164	127	lodgings	lodgings	PROPN
cjfa-35473	164	128	management	management	NOUN
cjfa-35473	164	129	’s	’s	PART
cjfa-35473	164	130	support	support	NOUN
cjfa-35473	164	131	senior	senior	ADJ
cjfa-35473	164	132	management	management	NOUN
cjfa-35473	164	133	supports	support	VERB
cjfa-35473	164	134	internal	internal	ADJ
cjfa-35473	164	135	audit	audit	NOUN
cjfa-35473	164	136	’s	’s	PART
cjfa-35473	164	137	personnel(employing	personnel(employe	VERB
cjfa-35473	164	138	skillful	skillful	ADJ
cjfa-35473	164	139	internal	internal	ADJ
cjfa-35473	164	140	audit	audit	NOUN
cjfa-35473	164	141	staff	staff	NOUN
cjfa-35473	164	142	,	,	PUNCT
cjfa-35473	164	143	developing	develop	VERB
cjfa-35473	164	144	career	career	NOUN
cjfa-35473	164	145	paths	path	NOUN
cjfa-35473	164	146	for	for	ADP
cjfa-35473	164	147	internal	internal	ADJ
cjfa-35473	164	148	audit	audit	NOUN
cjfa-35473	164	149	staff	staff	NOUN
cjfa-35473	164	150	,	,	PUNCT
cjfa-35473	164	151	and	and	CCONJ
cjfa-35473	164	152	providing	provide	VERB
cjfa-35473	164	153	organizational	organizational	ADJ
cjfa-35473	164	154	independence	independence	NOUN
cjfa-35473	164	155	for	for	ADP
cjfa-35473	164	156	internal	internal	ADJ
cjfa-35473	164	157	audit	audit	NOUN
cjfa-35473	164	158	works	work	VERB
cjfa-35473	164	159	)	)	PUNCT
cjfa-35473	164	160	0.929	0.929	NUM
cjfa-35473	164	161	0.896	0.896	NUM
cjfa-35473	164	162	0.932	0.932	NUM
cjfa-35473	164	163	senior	senior	ADJ
cjfa-35473	164	164	management	management	NOUN
cjfa-35473	164	165	’s	’s	PART
cjfa-35473	164	166	is	be	AUX
cjfa-35473	164	167	aware	aware	ADJ
cjfa-35473	164	168	of	of	ADP
cjfa-35473	164	169	internal	internal	ADJ
cjfa-35473	164	170	audit	audit	NOUN
cjfa-35473	164	171	’s	’s	PART
cjfa-35473	164	172	needs	need	VERB
cjfa-35473	164	173	0.795	0.795	NUM
cjfa-35473	164	174	top	top	ADJ
cjfa-35473	164	175	management	management	NOUN
cjfa-35473	164	176	’s	’s	PART
cjfa-35473	164	177	support	support	NOUN
cjfa-35473	164	178	positively	positively	ADV
cjfa-35473	164	179	moderates	moderate	VERB
cjfa-35473	164	180	organizational	organizational	ADJ
cjfa-35473	164	181	independence	independence	NOUN
cjfa-35473	164	182	towards	towards	ADP
cjfa-35473	164	183	the	the	DET
cjfa-35473	164	184	effectiveness	effectiveness	NOUN
cjfa-35473	164	185	of	of	ADP
cjfa-35473	164	186	internal	internal	ADJ
cjfa-35473	164	187	audits	audits	NOUN
cjfa-35473	164	188	,	,	PUNCT
cjfa-35473	164	189	audit	audit	NOUN
cjfa-35473	164	190	professionalism	professionalism	NOUN
cjfa-35473	164	191	towards	towards	ADP
cjfa-35473	164	192	internal	internal	ADJ
cjfa-35473	164	193	audit	audit	NOUN
cjfa-35473	164	194	activities	activity	NOUN
cjfa-35473	164	195	and	and	CCONJ
cjfa-35473	164	196	moderates	moderate	VERB
cjfa-35473	164	197	the	the	DET
cjfa-35473	164	198	effect	effect	NOUN
cjfa-35473	164	199	of	of	ADP
cjfa-35473	164	200	the	the	DET
cjfa-35473	164	201	auditee	auditee	NOUN
cjfa-35473	164	202	’s	’s	PART
cjfa-35473	164	203	perception	perception	NOUN
cjfa-35473	164	204	towards	towards	ADP
cjfa-35473	164	205	.	.	PUNCT
cjfa-35473	165	1	0.808	0.808	NUM
cjfa-35473	165	2	external	external	ADJ
cjfa-35473	165	3	auditor	auditor	NOUN
cjfa-35473	165	4	’s	’s	PART
cjfa-35473	165	5	reliance	reliance	NOUN
cjfa-35473	165	6	on	on	ADP
cjfa-35473	165	7	internal	internal	ADJ
cjfa-35473	165	8	audit	audit	NOUN
cjfa-35473	165	9	is	be	AUX
cjfa-35473	165	10	governed	govern	VERB
cjfa-35473	165	11	by	by	ADP
cjfa-35473	165	12	the	the	DET
cjfa-35473	165	13	acceptance	acceptance	NOUN
cjfa-35473	165	14	of	of	ADP
cjfa-35473	165	15	internal	internal	ADJ
cjfa-35473	165	16	audit	audit	NOUN
cjfa-35473	165	17	recommendations	recommendation	NOUN
cjfa-35473	165	18	by	by	ADP
cjfa-35473	165	19	the	the	DET
cjfa-35473	165	20	management	management	NOUN
cjfa-35473	165	21	.	.	PUNCT
cjfa-35473	166	1	0.928	0.928	NUM
cjfa-35473	166	2	external	external	ADJ
cjfa-35473	166	3	auditor	auditor	NOUN
cjfa-35473	166	4	’s	’s	PART
cjfa-35473	166	5	reliance	reliance	NOUN
cjfa-35473	166	6	on	on	ADP
cjfa-35473	166	7	internal	internal	ADJ
cjfa-35473	166	8	audit	audit	NOUN
cjfa-35473	166	9	work	work	NOUN
cjfa-35473	166	10	is	be	AUX
cjfa-35473	166	11	influenced	influence	VERB
cjfa-35473	166	12	by	by	ADP
cjfa-35473	166	13	the	the	DET
cjfa-35473	166	14	management	management	NOUN
cjfa-35473	166	15	’s	’s	PART
cjfa-35473	166	16	acceptance	acceptance	NOUN
cjfa-35473	166	17	and	and	CCONJ
cjfa-35473	166	18	implementation	implementation	NOUN
cjfa-35473	166	19	of	of	ADP
cjfa-35473	166	20	internal	internal	ADJ
cjfa-35473	166	21	audit	audit	NOUN
cjfa-35473	166	22	findings	finding	NOUN
cjfa-35473	166	23	and	and	CCONJ
cjfa-35473	166	24	recommendations	recommendation	NOUN
cjfa-35473	166	25	.	.	PUNCT
cjfa-35473	167	1	0.913	0.913	NUM
cjfa-35473	167	2	s	s	PART
cjfa-35473	167	3	o	o	NOUN
cjfa-35473	167	4	u	u	NOUN
cjfa-35473	167	5	r	r	NOUN
cjfa-35473	167	6	c	c	NOUN
cjfa-35473	167	7	e	e	NOUN
cjfa-35473	167	8	:	:	PUNCT
cjfa-35473	167	9	author	author	NOUN
cjfa-35473	167	10	’s	’s	PART
cjfa-35473	167	11	construction	construction	NOUN
cjfa-35473	167	12	.	.	PUNCT
cjfa-35473	168	1	regression	regression	VERB
cjfa-35473	168	2	analysis	analysis	NOUN
cjfa-35473	168	3	as	as	SCONJ
cjfa-35473	168	4	it	it	PRON
cjfa-35473	168	5	can	can	AUX
cjfa-35473	168	6	be	be	AUX
cjfa-35473	168	7	observed	observe	VERB
cjfa-35473	168	8	in	in	ADP
cjfa-35473	168	9	table	table	NOUN
cjfa-35473	168	10	8	8	NUM
cjfa-35473	168	11	,	,	PUNCT
cjfa-35473	168	12	for	for	ADP
cjfa-35473	168	13	dependent	dependent	ADJ
cjfa-35473	168	14	and	and	CCONJ
cjfa-35473	168	15	independent	independent	ADJ
cjfa-35473	168	16	variables	variable	NOUN
cjfa-35473	168	17	,	,	PUNCT
cjfa-35473	168	18	a	a	DET
cjfa-35473	168	19	pearson	pearson	NOUN
cjfa-35473	168	20	correlation	correlation	NOUN
cjfa-35473	168	21	matrix	matrix	NOUN
cjfa-35473	168	22	is	be	AUX
cjfa-35473	168	23	employed	employ	VERB
cjfa-35473	168	24	.	.	PUNCT
cjfa-35473	169	1	it	it	PRON
cjfa-35473	169	2	is	be	AUX
cjfa-35473	169	3	found	find	VERB
cjfa-35473	169	4	that	that	SCONJ
cjfa-35473	169	5	there	there	PRON
cjfa-35473	169	6	is	be	VERB
cjfa-35473	169	7	a	a	DET
cjfa-35473	169	8	determining	determining	NOUN
cjfa-35473	169	9	and	and	CCONJ
cjfa-35473	169	10	positive	positive	ADJ
cjfa-35473	169	11	correlation	correlation	NOUN
cjfa-35473	169	12	(	(	PUNCT
cjfa-35473	169	13	r=-.0891	r=-.0891	NOUN
cjfa-35473	169	14	)	)	PUNCT
cjfa-35473	169	15	between	between	ADP
cjfa-35473	169	16	“	"	PUNCT
cjfa-35473	169	17	interactions	interaction	NOUN
cjfa-35473	169	18	of	of	ADP
cjfa-35473	169	19	internal	internal	ADJ
cjfa-35473	169	20	audit	audit	NOUN
cjfa-35473	169	21	with	with	ADP
cjfa-35473	169	22	management	management	NOUN
cjfa-35473	169	23	’s	’s	PART
cjfa-35473	169	24	dependency	dependency	NOUN
cjfa-35473	169	25	on	on	ADP
cjfa-35473	169	26	the	the	DET
cjfa-35473	169	27	level	level	NOUN
cjfa-35473	169	28	of	of	ADP
cjfa-35473	169	29	the	the	DET
cjfa-35473	169	30	result	result	NOUN
cjfa-35473	169	31	of	of	ADP
cjfa-35473	169	32	internal	internal	ADJ
cjfa-35473	169	33	audits	audits	NOUN
cjfa-35473	169	34	effectiveness	effectiveness	NOUN
cjfa-35473	169	35	and	and	CCONJ
cjfa-35473	169	36	in	in	ADP
cjfa-35473	169	37	turn	turn	NOUN
cjfa-35473	169	38	it	it	PRON
cjfa-35473	169	39	positively	positively	ADV
cjfa-35473	169	40	moderates	moderate	VERB
cjfa-35473	169	41	the	the	DET
cjfa-35473	169	42	internal	internal	ADJ
cjfa-35473	169	43	-	-	PUNCT
cjfa-35473	169	44	external	external	ADJ
cjfa-35473	169	45	audit	audit	NOUN
cjfa-35473	169	46	linkages	linkage	NOUN
cjfa-35473	169	47	(	(	PUNCT
cjfa-35473	169	48	vice	vice	NOUN
cjfa-35473	169	49	-	-	NOUN
cjfa-35473	169	50	versa	versa	NOUN
cjfa-35473	169	51	)	)	PUNCT
cjfa-35473	169	52	”	"	PUNCT
cjfa-35473	169	53	and	and	CCONJ
cjfa-35473	169	54	“	"	PUNCT
cjfa-35473	169	55	internal	internal	ADJ
cjfa-35473	169	56	-	-	PUNCT
cjfa-35473	169	57	external	external	ADJ
cjfa-35473	169	58	audit	audit	NOUN
cjfa-35473	169	59	linkages	linkage	NOUN
cjfa-35473	169	60	”	"	PUNCT
cjfa-35473	169	61	at	at	ADP
cjfa-35473	169	62	p	p	X
cjfa-35473	169	63	<	<	X
cjfa-35473	169	64	.05	.05	NUM
cjfa-35473	169	65	.	.	PUNCT
cjfa-35473	170	1	in	in	ADP
cjfa-35473	170	2	the	the	DET
cjfa-35473	170	3	meantime	meantime	NOUN
cjfa-35473	170	4	,	,	PUNCT
cjfa-35473	170	5	there	there	PRON
cjfa-35473	170	6	is	be	VERB
cjfa-35473	170	7	a	a	DET
cjfa-35473	170	8	positive	positive	ADJ
cjfa-35473	170	9	relationship	relationship	NOUN
cjfa-35473	170	10	between	between	ADP
cjfa-35473	170	11	“	"	PUNCT
cjfa-35473	170	12	interactions	interaction	NOUN
cjfa-35473	170	13	of	of	ADP
cjfa-35473	170	14	internal	internal	ADJ
cjfa-35473	170	15	audit	audit	NOUN
cjfa-35473	170	16	with	with	ADP
cjfa-35473	170	17	management	management	NOUN
cjfa-35473	170	18	’s	’s	PART
cjfa-35473	170	19	dependency	dependency	NOUN
cjfa-35473	170	20	on	on	ADP
cjfa-35473	170	21	the	the	DET
cjfa-35473	170	22	level	level	NOUN
cjfa-35473	170	23	of	of	ADP
cjfa-35473	170	24	the	the	DET
cjfa-35473	170	25	result	result	NOUN
cjfa-35473	170	26	of	of	ADP
cjfa-35473	170	27	the	the	DET
cjfa-35473	170	28	internal	internal	ADJ
cjfa-35473	170	29	audits	audits	NOUN
cjfa-35473	170	30	effectiveness	effectiveness	NOUN
cjfa-35473	170	31	and	and	CCONJ
cjfa-35473	170	32	in	in	ADP
cjfa-35473	170	33	return	return	NOUN
cjfa-35473	170	34	this	this	PRON
cjfa-35473	170	35	positively	positively	ADV
cjfa-35473	170	36	moderates	moderate	VERB
cjfa-35473	170	37	the	the	DET
cjfa-35473	170	38	internal	internal	ADJ
cjfa-35473	170	39	-	-	PUNCT
cjfa-35473	170	40	external	external	ADJ
cjfa-35473	170	41	audit	audit	NOUN
cjfa-35473	170	42	linkages	linkage	NOUN
cjfa-35473	170	43	”	"	PUNCT
cjfa-35473	170	44	and	and	CCONJ
cjfa-35473	170	45	“	"	PUNCT
cjfa-35473	170	46	independence	independence	NOUN
cjfa-35473	170	47	of	of	ADP
cjfa-35473	170	48	internal	internal	ADJ
cjfa-35473	170	49	audit	audit	NOUN
cjfa-35473	170	50	”	"	PUNCT
cjfa-35473	170	51	(	(	PUNCT
cjfa-35473	170	52	b1=0.193	b1=0.193	NUM
cjfa-35473	170	53	,	,	PUNCT
cjfa-35473	170	54	p=0.006	p=0.006	ADV
cjfa-35473	170	55	)	)	PUNCT
cjfa-35473	170	56	.	.	PUNCT
cjfa-35473	171	1	thus	thus	ADV
cjfa-35473	171	2	,	,	PUNCT
cjfa-35473	171	3	h1	h1	PROPN
cjfa-35473	171	4	is	be	AUX
cjfa-35473	171	5	strongly	strongly	ADV
cjfa-35473	171	6	supported	support	VERB
cjfa-35473	171	7	.	.	PUNCT
cjfa-35473	172	1	similar	similar	ADJ
cjfa-35473	172	2	but	but	CCONJ
cjfa-35473	172	3	even	even	ADV
cjfa-35473	172	4	more	more	ADV
cjfa-35473	172	5	intensive	intensive	ADJ
cjfa-35473	172	6	,	,	PUNCT
cjfa-35473	172	7	there	there	PRON
cjfa-35473	172	8	is	be	VERB
cjfa-35473	172	9	a	a	DET
cjfa-35473	172	10	positive	positive	ADJ
cjfa-35473	172	11	relationship	relationship	NOUN
cjfa-35473	172	12	between	between	ADP
cjfa-35473	172	13	“	"	PUNCT
cjfa-35473	172	14	interactions	interaction	NOUN
cjfa-35473	172	15	of	of	ADP
cjfa-35473	172	16	internal	internal	ADJ
cjfa-35473	172	17	audit	audit	NOUN
cjfa-35473	172	18	with	with	ADP
cjfa-35473	172	19	management	management	NOUN
cjfa-35473	172	20	’s	’s	PART
cjfa-35473	172	21	depend	depend	ADJ
cjfa-35473	172	22	level	level	NOUN
cjfa-35473	172	23	result	result	NOUN
cjfa-35473	172	24	of	of	ADP
cjfa-35473	172	25	internal	internal	ADJ
cjfa-35473	172	26	audits	audits	NOUN
cjfa-35473	172	27	effectiveness	effectiveness	NOUN
cjfa-35473	172	28	and	and	CCONJ
cjfa-35473	172	29	toward	toward	ADP
cjfa-35473	172	30	positively	positively	ADV
cjfa-35473	172	31	moderates	moderate	VERB
cjfa-35473	172	32	the	the	DET
cjfa-35473	172	33	internal	internal	ADJ
cjfa-35473	172	34	-	-	PUNCT
cjfa-35473	172	35	external	external	ADJ
cjfa-35473	172	36	audit	audit	NOUN
cjfa-35473	172	37	linkages	linkage	NOUN
cjfa-35473	172	38	”	"	PUNCT
cjfa-35473	172	39	and	and	CCONJ
cjfa-35473	172	40	“	"	PUNCT
cjfa-35473	172	41	audit	audit	NOUN
cjfa-35473	172	42	professionalism	professionalism	NOUN
cjfa-35473	172	43	”	"	PUNCT
cjfa-35473	172	44	(	(	PUNCT
cjfa-35473	172	45	b3=0.302	b3=0.302	NOUN
cjfa-35473	172	46	,	,	PUNCT
cjfa-35473	172	47	table	table	NOUN
cjfa-35473	172	48	7	7	NUM
cjfa-35473	172	49	.	.	PUNCT
cjfa-35473	172	50	factor	factor	NOUN
cjfa-35473	172	51	…	…	PUNCT
cjfa-35473	172	52	dawit	dawit	NOUN
cjfa-35473	172	53	tadesse	tadesse	ADJ
cjfa-35473	172	54	tiruneh66	tiruneh66	NOUN
cjfa-35473	172	55	p=0.041	p=0.041	NOUN
cjfa-35473	172	56	)	)	PUNCT
cjfa-35473	172	57	,	,	PUNCT
cjfa-35473	172	58	suggesting	suggest	VERB
cjfa-35473	172	59	support	support	NOUN
cjfa-35473	172	60	for	for	ADP
cjfa-35473	172	61	h2	h2	NOUN
cjfa-35473	172	62	.	.	PUNCT
cjfa-35473	173	1	the	the	DET
cjfa-35473	173	2	third	third	ADJ
cjfa-35473	173	3	hypothesis	hypothesis	NOUN
cjfa-35473	173	4	relates	relate	VERB
cjfa-35473	173	5	to	to	ADP
cjfa-35473	173	6	management	management	NOUN
cjfa-35473	173	7	’s	’s	PART
cjfa-35473	173	8	support	support	NOUN
cjfa-35473	173	9	.	.	PUNCT
cjfa-35473	174	1	in	in	ADP
cjfa-35473	174	2	this	this	DET
cjfa-35473	174	3	case	case	NOUN
cjfa-35473	174	4	,	,	PUNCT
cjfa-35473	174	5	the	the	DET
cjfa-35473	174	6	regression	regression	NOUN
cjfa-35473	174	7	analysis	analysis	NOUN
cjfa-35473	174	8	revealed	reveal	VERB
cjfa-35473	174	9	a	a	DET
cjfa-35473	174	10	positive	positive	ADJ
cjfa-35473	174	11	and	and	CCONJ
cjfa-35473	174	12	high	high	ADJ
cjfa-35473	174	13	association	association	NOUN
cjfa-35473	174	14	(	(	PUNCT
cjfa-35473	174	15	b4=0.229	b4=0.229	NOUN
cjfa-35473	174	16	,	,	PUNCT
cjfa-35473	174	17	p=0.003	p=0.003	NOUN
cjfa-35473	174	18	)	)	PUNCT
cjfa-35473	174	19	between	between	ADP
cjfa-35473	174	20	“	"	PUNCT
cjfa-35473	174	21	management	management	NOUN
cjfa-35473	174	22	’s	’s	PART
cjfa-35473	174	23	support	support	NOUN
cjfa-35473	174	24	”	"	PUNCT
cjfa-35473	174	25	and	and	CCONJ
cjfa-35473	174	26	interactions	interaction	NOUN
cjfa-35473	174	27	of	of	ADP
cjfa-35473	174	28	internal	internal	ADJ
cjfa-35473	174	29	audit	audit	NOUN
cjfa-35473	174	30	with	with	ADP
cjfa-35473	174	31	management	management	NOUN
cjfa-35473	174	32	’s	’s	PART
cjfa-35473	174	33	dependency	dependency	NOUN
cjfa-35473	174	34	on	on	ADP
cjfa-35473	174	35	the	the	DET
cjfa-35473	174	36	level	level	NOUN
cjfa-35473	174	37	of	of	ADP
cjfa-35473	174	38	results	result	NOUN
cjfa-35473	174	39	of	of	ADP
cjfa-35473	174	40	the	the	DET
cjfa-35473	174	41	internal	internal	ADJ
cjfa-35473	174	42	audit	audit	NOUN
cjfa-35473	174	43	’s	’s	PART
cjfa-35473	174	44	effectiveness	effectiveness	NOUN
cjfa-35473	174	45	”	"	PUNCT
cjfa-35473	174	46	and	and	CCONJ
cjfa-35473	174	47	this	this	PRON
cjfa-35473	174	48	,	,	PUNCT
cjfa-35473	174	49	in	in	ADP
cjfa-35473	174	50	return	return	NOUN
cjfa-35473	174	51	,	,	PUNCT
cjfa-35473	174	52	positively	positively	ADV
cjfa-35473	174	53	moderate	moderate	VERB
cjfa-35473	174	54	the	the	DET
cjfa-35473	174	55	internal	internal	ADJ
cjfa-35473	174	56	-	-	PUNCT
cjfa-35473	174	57	external	external	ADJ
cjfa-35473	174	58	audit	audit	NOUN
cjfa-35473	174	59	linkages	linkage	NOUN
cjfa-35473	174	60	.	.	PUNCT
cjfa-35473	174	61	”	"	PUNCT
cjfa-35473	175	1	thus	thus	ADV
cjfa-35473	175	2	,	,	PUNCT
cjfa-35473	175	3	h3	h3	NOUN
cjfa-35473	175	4	is	be	AUX
cjfa-35473	175	5	strongly	strongly	ADV
cjfa-35473	175	6	supported	support	VERB
cjfa-35473	175	7	.	.	PUNCT
cjfa-35473	176	1	table	table	NOUN
cjfa-35473	176	2	8	8	NUM
cjfa-35473	176	3	.	.	PUNCT
cjfa-35473	177	1	correlation	correlation	NOUN
cjfa-35473	177	2	matrix	matrix	NOUN
cjfa-35473	177	3	iimie	iimie	VERB
cjfa-35473	177	4	iel	iel	PROPN
cjfa-35473	177	5	iel	iel	PROPN
cjfa-35473	177	6	iia	iia	PROPN
cjfa-35473	177	7	ap	ap	PROPN
cjfa-35473	178	1	ms	ms	PROPN
cjfa-35473	178	2	iimie	iimie	PROPN
cjfa-35473	178	3	iel	iel	PROPN
cjfa-35473	178	4	1	1	PROPN
cjfa-35473	178	5	iel	iel	PROPN
cjfa-35473	178	6	0.891	0.891	NUM
cjfa-35473	178	7	*	*	NOUN
cjfa-35473	178	8	*	*	PROPN
cjfa-35473	178	9	1	1	NUM
cjfa-35473	178	10	iia	iia	VERB
cjfa-35473	178	11	0.789	0.789	NUM
cjfa-35473	178	12	*	*	SYM
cjfa-35473	178	13	0.747	0.747	NUM
cjfa-35473	178	14	*	*	SYM
cjfa-35473	178	15	1	1	NUM
cjfa-35473	178	16	ap	ap	NOUN
cjfa-35473	178	17	0.882	0.882	NUM
cjfa-35473	178	18	*	*	NOUN
cjfa-35473	178	19	0.829	0.829	NUM
cjfa-35473	178	20	*	*	PUNCT
cjfa-35473	178	21	0.714	0.714	NUM
cjfa-35473	178	22	*	*	PUNCT
cjfa-35473	178	23	*	*	PUNCT
cjfa-35473	178	24	1	1	NUM
cjfa-35473	178	25	ms	ms	NOUN
cjfa-35473	178	26	0.816	0.816	NUM
cjfa-35473	178	27	*	*	NOUN
cjfa-35473	178	28	0.81	0.81	NUM
cjfa-35473	178	29	*	*	SYM
cjfa-35473	178	30	0.913	0.913	NUM
cjfa-35473	178	31	*	*	SYM
cjfa-35473	178	32	0.512	0.512	NUM
cjfa-35473	178	33	1	1	NUM
cjfa-35473	178	34	*	*	PUNCT
cjfa-35473	178	35	*	*	PUNCT
cjfa-35473	178	36	:	:	PUNCT
cjfa-35473	178	37	significant	significant	ADJ
cjfa-35473	178	38	pearson	pearson	NOUN
cjfa-35473	178	39	correlation	correlation	NOUN
cjfa-35473	178	40	(	(	PUNCT
cjfa-35473	178	41	positive	positive	ADJ
cjfa-35473	178	42	)	)	PUNCT
cjfa-35473	178	43	*	*	PUNCT
cjfa-35473	178	44	:	:	PUNCT
cjfa-35473	178	45	signficant	signficant	ADJ
cjfa-35473	178	46	pearsons	pearson	NOUN
cjfa-35473	178	47	correlation	correlation	NOUN
cjfa-35473	178	48	(	(	PUNCT
cjfa-35473	178	49	negative	negative	ADJ
cjfa-35473	178	50	)	)	PUNCT
cjfa-35473	178	51	s	s	PART
cjfa-35473	178	52	o	o	NOUN
cjfa-35473	178	53	u	u	NOUN
cjfa-35473	178	54	r	r	NOUN
cjfa-35473	178	55	c	c	NOUN
cjfa-35473	178	56	e	e	NOUN
cjfa-35473	178	57	:	:	PUNCT
cjfa-35473	178	58	author	author	NOUN
cjfa-35473	178	59	’s	’s	PART
cjfa-35473	178	60	construction	construction	NOUN
cjfa-35473	178	61	.	.	PUNCT
cjfa-35473	179	1	table	table	NOUN
cjfa-35473	179	2	9	9	NUM
cjfa-35473	179	3	.	.	PUNCT
cjfa-35473	180	1	regression	regression	VERB
cjfa-35473	180	2	analysis	analysis	NOUN
cjfa-35473	180	3	variables	variables	PROPN
cjfa-35473	180	4	coeff	coeff	PROPN
cjfa-35473	180	5	.	.	PROPN
cjfa-35473	180	6	0	0	NUM
cjfa-35473	180	7	value	value	PROPN
cjfa-35473	180	8	s.e	s.e	PROPN
cjfa-35473	180	9	.	.	PROPN
cjfa-35473	180	10	t	t	PROPN
cjfa-35473	181	1	p	p	ADJ
cjfa-35473	181	2	-	-	PUNCT
cjfa-35473	181	3	value	value	NOUN
cjfa-35473	181	4	constant	constant	ADJ
cjfa-35473	181	5	b0	b0	NOUN
cjfa-35473	181	6	1.621	1.621	NUM
cjfa-35473	181	7	0.467	0.467	NUM
cjfa-35473	181	8	2.91	2.91	NUM
cjfa-35473	181	9	0.003	0.003	NUM
cjfa-35473	181	10	*	*	PUNCT
cjfa-35473	181	11	iel	iel	PROPN
cjfa-35473	181	12	b1	b1	PROPN
cjfa-35473	181	13	0.193	0.193	NUM
cjfa-35473	181	14	0.039	0.039	NUM
cjfa-35473	181	15	2.567	2.567	NUM
cjfa-35473	181	16	0.006	0.006	NUM
cjfa-35473	181	17	*	*	PUNCT
cjfa-35473	181	18	iia	iia	PROPN
cjfa-35473	181	19	bb2	bb2	PROPN
cjfa-35473	181	20	0.096	0.096	NUM
cjfa-35473	181	21	0.031	0.031	NUM
cjfa-35473	181	22	1.392	1.392	NUM
cjfa-35473	181	23	0.073	0.073	NUM
cjfa-35473	181	24	*	*	PUNCT
cjfa-35473	181	25	*	*	PROPN
cjfa-35473	181	26	ap	ap	PROPN
cjfa-35473	181	27	b3	b3	PROPN
cjfa-35473	181	28	0.302	0.302	NUM
cjfa-35473	181	29	0.161	0.161	NUM
cjfa-35473	181	30	2.93	2.93	NUM
cjfa-35473	181	31	0.041	0.041	NUM
cjfa-35473	181	32	*	*	PUNCT
cjfa-35473	181	33	ms	ms	PROPN
cjfa-35473	181	34	b4	b4	PROPN
cjfa-35473	181	35	0.229	0.229	NUM
cjfa-35473	181	36	0.033	0.033	NUM
cjfa-35473	181	37	4.109	4.109	NUM
cjfa-35473	181	38	0.003	0.003	NUM
cjfa-35473	181	39	*	*	PUNCT
cjfa-35473	182	1	*	*	PUNCT
cjfa-35473	182	2	:	:	PUNCT
cjfa-35473	182	3	significant	significant	ADJ
cjfa-35473	182	4	at	at	ADP
cjfa-35473	182	5	0.05	0.05	NUM
cjfa-35473	182	6	level	level	NOUN
cjfa-35473	182	7	;	;	PUNCT
cjfa-35473	183	1	*	*	PUNCT
cjfa-35473	183	2	*	*	PUNCT
cjfa-35473	183	3	:	:	PUNCT
cjfa-35473	183	4	significant	significant	ADJ
cjfa-35473	183	5	at	at	ADP
cjfa-35473	183	6	0.1	0.1	NUM
cjfa-35473	183	7	level	level	NOUN
cjfa-35473	183	8	r2	r2	NOUN
cjfa-35473	183	9	=	=	NOUN
cjfa-35473	183	10	0.817	0.817	NUM
cjfa-35473	183	11	adjusted	adjust	VERB
cjfa-35473	183	12	r2	r2	NOUN
cjfa-35473	183	13	=	=	NOUN
cjfa-35473	183	14	0.802	0.802	NUM
cjfa-35473	183	15	f=146.149	f=146.149	PROPN
cjfa-35473	183	16	p=0.0012	p=0.0012	PROPN
cjfa-35473	183	17	s	s	PART
cjfa-35473	183	18	o	o	NOUN
cjfa-35473	183	19	u	u	NOUN
cjfa-35473	183	20	r	r	NOUN
cjfa-35473	183	21	c	c	NOUN
cjfa-35473	183	22	e	e	NOUN
cjfa-35473	183	23	:	:	PUNCT
cjfa-35473	183	24	author	author	NOUN
cjfa-35473	183	25	’s	’s	PART
cjfa-35473	183	26	construction	construction	NOUN
cjfa-35473	183	27	.	.	PUNCT
cjfa-35473	184	1	the	the	DET
cjfa-35473	184	2	perspective	perspective	NOUN
cjfa-35473	184	3	of	of	ADP
cjfa-35473	184	4	corporate	corporate	ADJ
cjfa-35473	184	5	governance	governance	NOUN
cjfa-35473	184	6	…	…	PUNCT
cjfa-35473	184	7	67	67	NUM
cjfa-35473	184	8	 	 	SPACE
cjfa-35473	184	9	conclusion	conclusion	NOUN
cjfa-35473	184	10	this	this	DET
cjfa-35473	184	11	study	study	NOUN
cjfa-35473	184	12	has	have	AUX
cjfa-35473	184	13	examined	examine	VERB
cjfa-35473	184	14	the	the	DET
cjfa-35473	184	15	interactions	interaction	NOUN
cjfa-35473	184	16	of	of	ADP
cjfa-35473	184	17	internal	internal	ADJ
cjfa-35473	184	18	audit	audit	NOUN
cjfa-35473	184	19	with	with	ADP
cjfa-35473	184	20	management	management	NOUN
cjfa-35473	184	21	and	and	CCONJ
cjfa-35473	184	22	its	its	PRON
cjfa-35473	184	23	impact	impact	NOUN
cjfa-35473	184	24	on	on	ADP
cjfa-35473	184	25	the	the	DET
cjfa-35473	184	26	internal	internal	ADJ
cjfa-35473	184	27	-	-	PUNCT
cjfa-35473	184	28	external	external	ADJ
cjfa-35473	184	29	audit	audit	NOUN
cjfa-35473	184	30	linkages	linkage	NOUN
cjfa-35473	184	31	in	in	ADP
cjfa-35473	184	32	developing	develop	VERB
cjfa-35473	184	33	countries	country	NOUN
cjfa-35473	184	34	.	.	PUNCT
cjfa-35473	185	1	this	this	DET
cjfa-35473	185	2	thorough	thorough	ADJ
cjfa-35473	185	3	analysis	analysis	NOUN
cjfa-35473	185	4	supports	support	VERB
cjfa-35473	185	5	the	the	DET
cjfa-35473	185	6	interactions	interaction	NOUN
cjfa-35473	185	7	of	of	ADP
cjfa-35473	185	8	internal	internal	ADJ
cjfa-35473	185	9	audit	audit	NOUN
cjfa-35473	185	10	with	with	ADP
cjfa-35473	185	11	management	management	NOUN
cjfa-35473	185	12	has	have	VERB
cjfa-35473	185	13	a	a	DET
cjfa-35473	185	14	positively	positively	ADV
cjfa-35473	185	15	significant	significant	ADJ
cjfa-35473	185	16	impact	impact	NOUN
cjfa-35473	185	17	on	on	ADP
cjfa-35473	185	18	the	the	DET
cjfa-35473	185	19	internal	internal	ADJ
cjfa-35473	185	20	-	-	PUNCT
cjfa-35473	185	21	external	external	ADJ
cjfa-35473	185	22	audit	audit	NOUN
cjfa-35473	185	23	linkages	linkage	NOUN
cjfa-35473	185	24	in	in	ADP
cjfa-35473	185	25	developing	develop	VERB
cjfa-35473	185	26	countries	country	NOUN
cjfa-35473	185	27	.	.	PUNCT
cjfa-35473	186	1	in	in	ADP
cjfa-35473	186	2	the	the	DET
cjfa-35473	186	3	meantime	meantime	NOUN
cjfa-35473	186	4	the	the	DET
cjfa-35473	186	5	paper	paper	NOUN
cjfa-35473	186	6	has	have	AUX
cjfa-35473	186	7	attempted	attempt	VERB
cjfa-35473	186	8	to	to	PART
cjfa-35473	186	9	find	find	VERB
cjfa-35473	186	10	out	out	ADP
cjfa-35473	186	11	whether	whether	SCONJ
cjfa-35473	186	12	the	the	DET
cjfa-35473	186	13	independent	independent	ADJ
cjfa-35473	186	14	variables	variable	NOUN
cjfa-35473	186	15	,	,	PUNCT
cjfa-35473	186	16	that	that	ADV
cjfa-35473	186	17	is	is	ADV
cjfa-35473	186	18	,	,	PUNCT
cjfa-35473	186	19	internalexternal	internalexternal	ADJ
cjfa-35473	186	20	audit	audit	NOUN
cjfa-35473	186	21	linkages	linkage	NOUN
cjfa-35473	186	22	,	,	PUNCT
cjfa-35473	186	23	independence	independence	NOUN
cjfa-35473	186	24	of	of	ADP
cjfa-35473	186	25	the	the	DET
cjfa-35473	186	26	internal	internal	ADJ
cjfa-35473	186	27	audit	audit	NOUN
cjfa-35473	186	28	,	,	PUNCT
cjfa-35473	186	29	audit	audit	NOUN
cjfa-35473	186	30	professionalism	professionalism	NOUN
cjfa-35473	186	31	and	and	CCONJ
cjfa-35473	186	32	management	management	NOUN
cjfa-35473	186	33	support	support	NOUN
cjfa-35473	186	34	,	,	PUNCT
cjfa-35473	186	35	contribute	contribute	VERB
cjfa-35473	186	36	toward	toward	ADP
cjfa-35473	186	37	these	these	DET
cjfa-35473	186	38	interactions	interaction	NOUN
cjfa-35473	186	39	and	and	CCONJ
cjfa-35473	186	40	linkages	linkage	NOUN
cjfa-35473	186	41	.	.	PUNCT
cjfa-35473	187	1	from	from	ADP
cjfa-35473	187	2	the	the	DET
cjfa-35473	187	3	study	study	NOUN
cjfa-35473	187	4	,	,	PUNCT
cjfa-35473	187	5	it	it	PRON
cjfa-35473	187	6	is	be	AUX
cjfa-35473	187	7	identified	identify	VERB
cjfa-35473	187	8	that	that	SCONJ
cjfa-35473	187	9	these	these	DET
cjfa-35473	187	10	variables	variable	NOUN
cjfa-35473	187	11	directly	directly	ADV
cjfa-35473	187	12	or	or	CCONJ
cjfa-35473	187	13	indirectly	indirectly	ADV
cjfa-35473	187	14	have	have	VERB
cjfa-35473	187	15	a	a	DET
cjfa-35473	187	16	positively	positively	ADV
cjfa-35473	187	17	significant	significant	ADJ
cjfa-35473	187	18	impact	impact	NOUN
cjfa-35473	187	19	for	for	ADP
cjfa-35473	187	20	the	the	DET
cjfa-35473	187	21	interactions	interaction	NOUN
cjfa-35473	187	22	of	of	ADP
cjfa-35473	187	23	internal	internal	ADJ
cjfa-35473	187	24	audit	audit	NOUN
cjfa-35473	187	25	with	with	ADP
cjfa-35473	187	26	the	the	DET
cjfa-35473	187	27	management	management	NOUN
cjfa-35473	187	28	and	and	CCONJ
cjfa-35473	187	29	this	this	PRON
cjfa-35473	187	30	in	in	ADP
cjfa-35473	187	31	turn	turn	NOUN
cjfa-35473	187	32	positively	positively	ADV
cjfa-35473	187	33	moderates	moderate	VERB
cjfa-35473	187	34	the	the	DET
cjfa-35473	187	35	internalexternal	internalexternal	ADJ
cjfa-35473	187	36	audit	audit	NOUN
cjfa-35473	187	37	linkages	linkage	NOUN
cjfa-35473	187	38	and	and	CCONJ
cjfa-35473	187	39	vice	vice	NOUN
cjfa-35473	187	40	-	-	NOUN
cjfa-35473	187	41	versa	versa	NOUN
cjfa-35473	187	42	.	.	PUNCT
cjfa-35473	188	1	in	in	ADP
cjfa-35473	188	2	general	general	ADJ
cjfa-35473	188	3	,	,	PUNCT
cjfa-35473	188	4	the	the	DET
cjfa-35473	188	5	outcomes	outcome	NOUN
cjfa-35473	188	6	of	of	ADP
cjfa-35473	188	7	this	this	DET
cjfa-35473	188	8	research	research	NOUN
cjfa-35473	188	9	are	be	AUX
cjfa-35473	188	10	expected	expect	VERB
cjfa-35473	188	11	to	to	PART
cjfa-35473	188	12	offer	offer	VERB
cjfa-35473	188	13	practical	practical	ADJ
cjfa-35473	188	14	and	and	CCONJ
cjfa-35473	188	15	theoretical	theoretical	ADJ
cjfa-35473	188	16	contribution	contribution	NOUN
cjfa-35473	188	17	to	to	ADP
cjfa-35473	188	18	concerned	concerned	ADJ
cjfa-35473	188	19	users	user	NOUN
cjfa-35473	188	20	.	.	PUNCT
cjfa-35473	189	1	frist	frist	PROPN
cjfa-35473	189	2	,	,	PUNCT
cjfa-35473	189	3	the	the	DET
cjfa-35473	189	4	result	result	NOUN
cjfa-35473	189	5	may	may	AUX
cjfa-35473	189	6	illuminate	illuminate	VERB
cjfa-35473	189	7	how	how	SCONJ
cjfa-35473	189	8	interactions	interaction	NOUN
cjfa-35473	189	9	of	of	ADP
cjfa-35473	189	10	internal	internal	ADJ
cjfa-35473	189	11	audit	audit	NOUN
cjfa-35473	189	12	with	with	ADP
cjfa-35473	189	13	management	management	NOUN
cjfa-35473	189	14	have	have	VERB
cjfa-35473	189	15	a	a	DET
cjfa-35473	189	16	positively	positively	ADV
cjfa-35473	189	17	significant	significant	ADJ
cjfa-35473	189	18	impact	impact	NOUN
cjfa-35473	189	19	on	on	ADP
cjfa-35473	189	20	the	the	DET
cjfa-35473	189	21	internal	internal	ADJ
cjfa-35473	189	22	-	-	PUNCT
cjfa-35473	189	23	external	external	ADJ
cjfa-35473	189	24	audit	audit	NOUN
cjfa-35473	189	25	linkage	linkage	NOUN
cjfa-35473	189	26	in	in	ADP
cjfa-35473	189	27	ethiopia	ethiopia	PROPN
cjfa-35473	189	28	.	.	PUNCT
cjfa-35473	190	1	this	this	PRON
cjfa-35473	190	2	may	may	AUX
cjfa-35473	190	3	inform	inform	VERB
cjfa-35473	190	4	top	top	ADJ
cjfa-35473	190	5	management	management	NOUN
cjfa-35473	190	6	of	of	ADP
cjfa-35473	190	7	organizations	organization	NOUN
cjfa-35473	190	8	in	in	ADP
cjfa-35473	190	9	the	the	DET
cjfa-35473	190	10	assessment	assessment	NOUN
cjfa-35473	190	11	of	of	ADP
cjfa-35473	190	12	internal	internal	ADJ
cjfa-35473	190	13	audit	audit	NOUN
cjfa-35473	190	14	department	department	NOUN
cjfa-35473	190	15	performance	performance	NOUN
cjfa-35473	190	16	.	.	PUNCT
cjfa-35473	191	1	second	second	ADJ
cjfa-35473	191	2	,	,	PUNCT
cjfa-35473	191	3	international	international	ADJ
cjfa-35473	191	4	bodies	body	NOUN
cjfa-35473	191	5	concerned	concern	VERB
cjfa-35473	191	6	in	in	ADP
cjfa-35473	191	7	the	the	DET
cjfa-35473	191	8	area	area	NOUN
cjfa-35473	191	9	and	and	CCONJ
cjfa-35473	191	10	realities	reality	NOUN
cjfa-35473	191	11	in	in	ADP
cjfa-35473	191	12	developing	develop	VERB
cjfa-35473	191	13	countries	country	NOUN
cjfa-35473	191	14	might	might	AUX
cjfa-35473	191	15	be	be	AUX
cjfa-35473	191	16	tipped	tip	VERB
cjfa-35473	191	17	off	off	ADP
cjfa-35473	191	18	as	as	ADP
cjfa-35473	191	19	to	to	ADP
cjfa-35473	191	20	how	how	SCONJ
cjfa-35473	191	21	interactions	interaction	NOUN
cjfa-35473	191	22	of	of	ADP
cjfa-35473	191	23	internal	internal	ADJ
cjfa-35473	191	24	audit	audit	NOUN
cjfa-35473	191	25	with	with	ADP
cjfa-35473	191	26	management	management	NOUN
cjfa-35473	191	27	have	have	AUX
cjfa-35473	191	28	a	a	DET
cjfa-35473	191	29	significant	significant	ADJ
cjfa-35473	191	30	,	,	PUNCT
cjfa-35473	191	31	positive	positive	ADJ
cjfa-35473	191	32	influence	influence	NOUN
cjfa-35473	191	33	on	on	ADP
cjfa-35473	191	34	the	the	DET
cjfa-35473	191	35	internal	internal	ADJ
cjfa-35473	191	36	-	-	PUNCT
cjfa-35473	191	37	external	external	ADJ
cjfa-35473	191	38	audit	audit	NOUN
cjfa-35473	191	39	linkages	linkage	NOUN
cjfa-35473	191	40	.	.	PUNCT
cjfa-35473	192	1	the	the	DET
cjfa-35473	192	2	data	datum	NOUN
cjfa-35473	192	3	collected	collect	VERB
cjfa-35473	192	4	by	by	ADP
cjfa-35473	192	5	the	the	DET
cjfa-35473	192	6	survey	survey	NOUN
cjfa-35473	192	7	was	be	AUX
cjfa-35473	192	8	limited	limit	VERB
cjfa-35473	192	9	on	on	ADP
cjfa-35473	192	10	purpose	purpose	NOUN
cjfa-35473	192	11	to	to	PART
cjfa-35473	192	12	restrict	restrict	VERB
cjfa-35473	192	13	the	the	DET
cjfa-35473	192	14	length	length	NOUN
cjfa-35473	192	15	of	of	ADP
cjfa-35473	192	16	the	the	DET
cjfa-35473	192	17	questionnaire	questionnaire	NOUN
cjfa-35473	192	18	and	and	CCONJ
cjfa-35473	192	19	to	to	PART
cjfa-35473	192	20	maximize	maximize	VERB
cjfa-35473	192	21	response	response	NOUN
cjfa-35473	192	22	rates	rate	NOUN
cjfa-35473	192	23	.	.	PUNCT
cjfa-35473	193	1	besides	besides	SCONJ
cjfa-35473	193	2	,	,	PUNCT
cjfa-35473	193	3	the	the	DET
cjfa-35473	193	4	data	datum	NOUN
cjfa-35473	193	5	gathered	gather	VERB
cjfa-35473	193	6	is	be	AUX
cjfa-35473	193	7	collected	collect	VERB
cjfa-35473	193	8	from	from	ADP
cjfa-35473	193	9	the	the	DET
cjfa-35473	193	10	management	management	NOUN
cjfa-35473	193	11	,	,	PUNCT
cjfa-35473	193	12	internal	internal	ADJ
cjfa-35473	193	13	and	and	CCONJ
cjfa-35473	193	14	external	external	ADJ
cjfa-35473	193	15	auditors	auditor	NOUN
cjfa-35473	193	16	excluding	exclude	VERB
cjfa-35473	193	17	other	other	ADJ
cjfa-35473	193	18	stakeholders	stakeholder	NOUN
cjfa-35473	193	19	such	such	ADJ
cjfa-35473	193	20	as	as	ADP
cjfa-35473	193	21	board	board	NOUN
cjfa-35473	193	22	of	of	ADP
cjfa-35473	193	23	directors	director	NOUN
cjfa-35473	193	24	and	and	CCONJ
cjfa-35473	193	25	shareholders	shareholder	NOUN
cjfa-35473	193	26	.	.	PUNCT
cjfa-35473	194	1	hence	hence	ADV
cjfa-35473	194	2	,	,	PUNCT
cjfa-35473	194	3	this	this	PRON
cjfa-35473	194	4	requires	require	VERB
cjfa-35473	194	5	a	a	DET
cjfa-35473	194	6	further	further	ADJ
cjfa-35473	194	7	study	study	NOUN
cjfa-35473	194	8	to	to	PART
cjfa-35473	194	9	be	be	AUX
cjfa-35473	194	10	carried	carry	VERB
cjfa-35473	194	11	out	out	ADP
cjfa-35473	194	12	to	to	PART
cjfa-35473	194	13	investigate	investigate	VERB
cjfa-35473	194	14	and	and	CCONJ
cjfa-35473	194	15	incorporate	incorporate	VERB
cjfa-35473	194	16	the	the	DET
cjfa-35473	194	17	perception	perception	NOUN
cjfa-35473	194	18	of	of	ADP
cjfa-35473	194	19	these	these	DET
cjfa-35473	194	20	parties	party	NOUN
cjfa-35473	194	21	.	.	PUNCT
cjfa-35473	195	1	concerning	concern	VERB
cjfa-35473	195	2	the	the	DET
cjfa-35473	195	3	data	datum	NOUN
cjfa-35473	195	4	calculation	calculation	NOUN
cjfa-35473	195	5	,	,	PUNCT
cjfa-35473	195	6	other	other	ADJ
cjfa-35473	195	7	alternative	alternative	ADJ
cjfa-35473	195	8	independent	independent	ADJ
cjfa-35473	195	9	variables	variable	NOUN
cjfa-35473	195	10	could	could	AUX
cjfa-35473	195	11	be	be	AUX
cjfa-35473	195	12	modelled	model	VERB
cjfa-35473	195	13	.	.	PUNCT
cjfa-35473	196	1	eventually	eventually	ADV
cjfa-35473	196	2	,	,	PUNCT
cjfa-35473	196	3	it	it	PRON
cjfa-35473	196	4	is	be	AUX
cjfa-35473	196	5	suggested	suggest	VERB
cjfa-35473	196	6	that	that	SCONJ
cjfa-35473	196	7	other	other	ADJ
cjfa-35473	196	8	complimentary	complimentary	ADJ
cjfa-35473	196	9	data	datum	NOUN
cjfa-35473	196	10	gathering	gathering	NOUN
cjfa-35473	196	11	tools	tool	NOUN
cjfa-35473	196	12	such	such	ADJ
cjfa-35473	196	13	as	as	ADP
cjfa-35473	196	14	interview	interview	NOUN
cjfa-35473	196	15	could	could	AUX
cjfa-35473	196	16	be	be	AUX
cjfa-35473	196	17	exploited	exploit	VERB
cjfa-35473	196	18	to	to	PART
cjfa-35473	196	19	further	far	ADV
cjfa-35473	196	20	investigate	investigate	VERB
cjfa-35473	196	21	the	the	DET
cjfa-35473	196	22	extent	extent	NOUN
cjfa-35473	196	23	to	to	PART
cjfa-35473	196	24	which	which	PRON
cjfa-35473	196	25	internal	internal	ADJ
cjfa-35473	196	26	-	-	PUNCT
cjfa-35473	196	27	external	external	ADJ
cjfa-35473	196	28	linkage	linkage	NOUN
cjfa-35473	196	29	in	in	ADP
cjfa-35473	196	30	ethiopia	ethiopia	PROPN
cjfa-35473	196	31	are	be	AUX
cjfa-35473	196	32	positively	positively	ADV
cjfa-35473	196	33	and	and	CCONJ
cjfa-35473	196	34	significantly	significantly	ADV
cjfa-35473	196	35	influenced	influence	VERB
cjfa-35473	196	36	by	by	ADP
cjfa-35473	196	37	the	the	DET
cjfa-35473	196	38	interactions	interaction	NOUN
cjfa-35473	196	39	of	of	ADP
cjfa-35473	196	40	internal	internal	ADJ
cjfa-35473	196	41	audit	audit	NOUN
cjfa-35473	196	42	with	with	ADP
cjfa-35473	196	43	management	management	NOUN
cjfa-35473	196	44	.	.	PUNCT
cjfa-35473	197	1	dawit	dawit	VERB
cjfa-35473	197	2	tadesse	tadesse	ADJ
cjfa-35473	197	3	tiruneh68	tiruneh68	NOUN
cjfa-35473	197	4	 	 	SPACE
cjfa-35473	197	5	references	reference	NOUN
cjfa-35473	197	6	adams	adam	NOUN
cjfa-35473	197	7	,	,	PUNCT
cjfa-35473	197	8	m.	m.	NOUN
cjfa-35473	197	9	(	(	PUNCT
cjfa-35473	197	10	1994	1994	NUM
cjfa-35473	197	11	)	)	PUNCT
cjfa-35473	197	12	.	.	PUNCT
cjfa-35473	198	1	agency	agency	NOUN
cjfa-35473	198	2	hypothesis	hypothesis	NOUN
cjfa-35473	198	3	and	and	CCONJ
cjfa-35473	198	4	the	the	DET
cjfa-35473	198	5	internal	internal	ADJ
cjfa-35473	198	6	audit	audit	NOUN
cjfa-35473	198	7	.	.	PUNCT
cjfa-35473	199	1	managerial	managerial	ADJ
cjfa-35473	199	2	auditing	auditing	NOUN
cjfa-35473	199	3	journal	journal	NOUN
cjfa-35473	199	4	,	,	PUNCT
cjfa-35473	199	5	9(8	9(8	NUM
cjfa-35473	199	6	)	)	PUNCT
cjfa-35473	199	7	,	,	PUNCT
cjfa-35473	199	8	8	8	NUM
cjfa-35473	199	9	-	-	SYM
cjfa-35473	199	10	12	12	NUM
cjfa-35473	199	11	.	.	PUNCT
cjfa-35473	200	1	allegrini	allegrini	PROPN
cjfa-35473	200	2	,	,	PUNCT
cjfa-35473	200	3	m.	m.	NOUN
cjfa-35473	200	4	,	,	PUNCT
cjfa-35473	200	5	d’onza	d’onza	PROPN
cjfa-35473	200	6	,	,	PUNCT
cjfa-35473	200	7	g.	g.	PROPN
cjfa-35473	200	8	,	,	PUNCT
cjfa-35473	200	9	paape	paape	NOUN
cjfa-35473	200	10	,	,	PUNCT
cjfa-35473	200	11	l.	l.	PROPN
cjfa-35473	200	12	,	,	PUNCT
cjfa-35473	200	13	melville	melville	PROPN
cjfa-35473	200	14	,	,	PUNCT
cjfa-35473	200	15	r.	r.	PROPN
cjfa-35473	200	16	,	,	PUNCT
cjfa-35473	200	17	&	&	CCONJ
cjfa-35473	200	18	sarens	sarens	PROPN
cjfa-35473	200	19	,	,	PUNCT
cjfa-35473	200	20	g.	g.	PROPN
cjfa-35473	200	21	(	(	PUNCT
cjfa-35473	200	22	2006	2006	NUM
cjfa-35473	200	23	)	)	PUNCT
cjfa-35473	200	24	.	.	PUNCT
cjfa-35473	201	1	the	the	DET
cjfa-35473	201	2	european	european	PROPN
cjfa-35473	201	3	literature	literature	PROPN
cjfa-35473	201	4	review	review	PROPN
cjfa-35473	201	5	on	on	ADP
cjfa-35473	201	6	internal	internal	ADJ
cjfa-35473	201	7	auditing	auditing	NOUN
cjfa-35473	201	8	.	.	PUNCT
cjfa-35473	202	1	managerial	managerial	ADJ
cjfa-35473	202	2	auditing	auditing	NOUN
cjfa-35473	202	3	journal	journal	NOUN
cjfa-35473	202	4	,	,	PUNCT
cjfa-35473	202	5	21(8	21(8	NUM
cjfa-35473	202	6	)	)	PUNCT
cjfa-35473	202	7	,	,	PUNCT
cjfa-35473	202	8	845	845	NUM
cjfa-35473	202	9	-	-	SYM
cjfa-35473	202	10	853	853	NUM
cjfa-35473	202	11	.	.	PUNCT
cjfa-35473	203	1	alleyne	alleyne	PROPN
cjfa-35473	203	2	,	,	PUNCT
cjfa-35473	203	3	p.	p.	NOUN
cjfa-35473	203	4	a.	a.	NOUN
cjfa-35473	203	5	,	,	PUNCT
cjfa-35473	203	6	&	&	CCONJ
cjfa-35473	203	7	devonish	devonish	PROPN
cjfa-35473	203	8	,	,	PUNCT
cjfa-35473	203	9	d.	d.	PROPN
cjfa-35473	203	10	(	(	PUNCT
cjfa-35473	203	11	2006	2006	NUM
cjfa-35473	203	12	)	)	PUNCT
cjfa-35473	203	13	.	.	PUNCT
cjfa-35473	204	1	perceptions	perception	NOUN
cjfa-35473	204	2	of	of	ADP
cjfa-35473	204	3	auditor	auditor	NOUN
cjfa-35473	204	4	independence	independence	NOUN
cjfa-35473	204	5	in	in	ADP
cjfa-35473	204	6	barbados	barbado	NOUN
cjfa-35473	204	7	.	.	PUNCT
cjfa-35473	205	1	managerial	managerial	ADJ
cjfa-35473	205	2	auditing	auditing	NOUN
cjfa-35473	205	3	journal	journal	NOUN
cjfa-35473	205	4	,	,	PUNCT
cjfa-35473	205	5	21(6	21(6	NOUN
cjfa-35473	205	6	)	)	PUNCT
cjfa-35473	205	7	,	,	PUNCT
cjfa-35473	205	8	621–635	621–635	NUM
cjfa-35473	205	9	.	.	PUNCT
cjfa-35473	206	1	al	al	PROPN
cjfa-35473	206	2	-	-	PUNCT
cjfa-35473	206	3	twaijry	twaijry	PROPN
cjfa-35473	206	4	,	,	PUNCT
cjfa-35473	206	5	a.a.m	a.a.m	PROPN
cjfa-35473	206	6	.	.	PROPN
cjfa-35473	206	7	,	,	PUNCT
cjfa-35473	206	8	brierley	brierley	PROPN
cjfa-35473	206	9	,	,	PUNCT
cjfa-35473	206	10	j.a	j.a	PROPN
cjfa-35473	206	11	.	.	PROPN
cjfa-35473	206	12	,	,	PUNCT
cjfa-35473	206	13	&	&	CCONJ
cjfa-35473	206	14	gwilliam	gwilliam	PROPN
cjfa-35473	206	15	,	,	PUNCT
cjfa-35473	206	16	d.r	d.r	PROPN
cjfa-35473	206	17	.	.	PROPN
cjfa-35473	206	18	(	(	PUNCT
cjfa-35473	206	19	2004	2004	NUM
cjfa-35473	206	20	)	)	PUNCT
cjfa-35473	206	21	.	.	PUNCT
cjfa-35473	207	1	an	an	DET
cjfa-35473	207	2	examination	examination	NOUN
cjfa-35473	207	3	of	of	ADP
cjfa-35473	207	4	the	the	DET
cjfa-35473	207	5	relationship	relationship	NOUN
cjfa-35473	207	6	between	between	ADP
cjfa-35473	207	7	internal	internal	ADJ
cjfa-35473	207	8	and	and	CCONJ
cjfa-35473	207	9	external	external	ADJ
cjfa-35473	207	10	audit	audit	NOUN
cjfa-35473	207	11	in	in	ADP
cjfa-35473	207	12	the	the	DET
cjfa-35473	207	13	saudi	saudi	ADJ
cjfa-35473	207	14	arabian	arabian	ADJ
cjfa-35473	207	15	corporate	corporate	ADJ
cjfa-35473	207	16	sector	sector	NOUN
cjfa-35473	207	17	.	.	PUNCT
cjfa-35473	208	1	managerial	managerial	ADJ
cjfa-35473	208	2	auditing	auditing	NOUN
cjfa-35473	208	3	journal	journal	NOUN
cjfa-35473	208	4	,	,	PUNCT
cjfa-35473	208	5	19	19	NUM
cjfa-35473	208	6	,	,	PUNCT
cjfa-35473	208	7	929	929	NUM
cjfa-35473	208	8	-	-	SYM
cjfa-35473	208	9	944	944	NUM
cjfa-35473	208	10	.	.	PUNCT
cjfa-35473	209	1	http://dx.doi.org/10.1108/02686900410549448	http://dx.doi.org/10.1108/02686900410549448	PROPN
cjfa-35473	209	2	.	.	PUNCT
cjfa-35473	210	1	alzeban	alzeban	PROPN
cjfa-35473	210	2	,	,	PUNCT
cjfa-35473	210	3	a.	a.	NOUN
cjfa-35473	210	4	,	,	PUNCT
cjfa-35473	210	5	&	&	CCONJ
cjfa-35473	210	6	gwilliam	gwilliam	PROPN
cjfa-35473	210	7	,	,	PUNCT
cjfa-35473	210	8	d.	d.	PROPN
cjfa-35473	210	9	(	(	PUNCT
cjfa-35473	210	10	2014	2014	NUM
cjfa-35473	210	11	)	)	PUNCT
cjfa-35473	210	12	.	.	PUNCT
cjfa-35473	211	1	factors	factor	NOUN
cjfa-35473	211	2	affecting	affect	VERB
cjfa-35473	211	3	the	the	DET
cjfa-35473	211	4	internal	internal	ADJ
cjfa-35473	211	5	audit	audit	NOUN
cjfa-35473	211	6	effectiveness	effectiveness	NOUN
cjfa-35473	211	7	:	:	PUNCT
cjfa-35473	211	8	a	a	DET
cjfa-35473	211	9	survey	survey	NOUN
cjfa-35473	211	10	of	of	ADP
cjfa-35473	211	11	the	the	DET
cjfa-35473	211	12	saudi	saudi	ADJ
cjfa-35473	211	13	public	public	ADJ
cjfa-35473	211	14	sector	sector	NOUN
cjfa-35473	211	15	.	.	PUNCT
cjfa-35473	212	1	journal	journal	NOUN
cjfa-35473	212	2	of	of	ADP
cjfa-35473	212	3	international	international	ADJ
cjfa-35473	212	4	accounting	accounting	NOUN
cjfa-35473	212	5	,	,	PUNCT
cjfa-35473	212	6	auditing	auditing	NOUN
cjfa-35473	212	7	and	and	CCONJ
cjfa-35473	212	8	taxation	taxation	NOUN
cjfa-35473	212	9	,	,	PUNCT
cjfa-35473	212	10	23(2	23(2	NOUN
cjfa-35473	212	11	)	)	PUNCT
cjfa-35473	212	12	,	,	PUNCT
cjfa-35473	212	13	74	74	NUM
cjfa-35473	212	14	-	-	SYM
cjfa-35473	212	15	86	86	NUM
cjfa-35473	212	16	.	.	PUNCT
cjfa-35473	213	1	arens	arens	PROPN
cjfa-35473	213	2	,	,	PUNCT
cjfa-35473	213	3	a.a	a.a	PROPN
cjfa-35473	213	4	.	.	PROPN
cjfa-35473	213	5	,	,	PUNCT
cjfa-35473	213	6	elder	elder	NOUN
cjfa-35473	213	7	,	,	PUNCT
cjfa-35473	213	8	r.j	r.j	PROPN
cjfa-35473	213	9	.	.	PROPN
cjfa-35473	213	10	,	,	PUNCT
cjfa-35473	213	11	&	&	CCONJ
cjfa-35473	213	12	beasley	beasley	PROPN
cjfa-35473	213	13	,	,	PUNCT
cjfa-35473	213	14	m.s	m.s	PROPN
cjfa-35473	213	15	.	.	PROPN
cjfa-35473	213	16	(	(	PUNCT
cjfa-35473	213	17	2011	2011	NUM
cjfa-35473	213	18	)	)	PUNCT
cjfa-35473	213	19	.	.	PUNCT
cjfa-35473	214	1	auditing	auditing	NOUN
cjfa-35473	214	2	dan	dan	PROPN
cjfa-35473	214	3	pelayanan	pelayanan	PROPN
cjfa-35473	214	4	verifikasi	verifikasi	PROPN
cjfa-35473	214	5	:	:	PUNCT
cjfa-35473	214	6	pendekatan	pendekatan	PROPN
cjfa-35473	214	7	terpadu	terpadu	NOUN
cjfa-35473	214	8	,	,	PUNCT
cjfa-35473	214	9	alih	alih	PROPN
cjfa-35473	214	10	bahasa	bahasa	PROPN
cjfa-35473	214	11	oleh	oleh	PROPN
cjfa-35473	214	12	tim	tim	PROPN
cjfa-35473	214	13	dejakarta	dejakarta	PROPN
cjfa-35473	214	14	,	,	PUNCT
cjfa-35473	214	15	edisi	edisi	VERB
cjfa-35473	214	16	kesembilan	kesembilan	PROPN
cjfa-35473	214	17	.	.	PUNCT
cjfa-35473	215	1	jakarta	jakarta	PROPN
cjfa-35473	215	2	:	:	PUNCT
cjfa-35473	215	3	indeks	indeks	PROPN
cjfa-35473	215	4	.	.	PROPN
cjfa-35473	216	1	badara	badara	PROPN
cjfa-35473	216	2	,	,	PUNCT
cjfa-35473	216	3	m.a.s	m.a.s	PROPN
cjfa-35473	216	4	.	.	PROPN
cjfa-35473	216	5	,	,	PUNCT
cjfa-35473	216	6	&	&	CCONJ
cjfa-35473	216	7	saidin	saidin	PROPN
cjfa-35473	216	8	,	,	PUNCT
cjfa-35473	216	9	s.z	s.z	PROPN
cjfa-35473	216	10	.	.	PUNCT
cjfa-35473	216	11	(	(	PUNCT
cjfa-35473	216	12	2014	2014	NUM
cjfa-35473	216	13	)	)	PUNCT
cjfa-35473	216	14	.	.	PUNCT
cjfa-35473	217	1	empirical	empirical	ADJ
cjfa-35473	217	2	evidence	evidence	NOUN
cjfa-35473	217	3	of	of	ADP
cjfa-35473	217	4	antecedents	antecedent	NOUN
cjfa-35473	217	5	of	of	ADP
cjfa-35473	217	6	internal	internal	ADJ
cjfa-35473	217	7	audit	audit	NOUN
cjfa-35473	217	8	effectiveness	effectiveness	NOUN
cjfa-35473	217	9	from	from	ADP
cjfa-35473	217	10	nigerian	nigerian	ADJ
cjfa-35473	217	11	perspective	perspective	NOUN
cjfa-35473	217	12	.	.	PUNCT
cjfa-35473	218	1	middle	middle	ADJ
cjfa-35473	218	2	-	-	PUNCT
cjfa-35473	218	3	east	east	NOUN
cjfa-35473	218	4	journal	journal	NOUN
cjfa-35473	218	5	of	of	ADP
cjfa-35473	218	6	scientific	scientific	ADJ
cjfa-35473	218	7	research	research	NOUN
cjfa-35473	218	8	,	,	PUNCT
cjfa-35473	218	9	19(4	19(4	PROPN
cjfa-35473	218	10	)	)	PUNCT
cjfa-35473	218	11	,	,	PUNCT
cjfa-35473	218	12	460	460	NUM
cjfa-35473	218	13	-	-	SYM
cjfa-35473	218	14	469	469	NUM
cjfa-35473	218	15	.	.	PUNCT
cjfa-35473	219	1	badara	badara	PROPN
cjfa-35473	219	2	,	,	PUNCT
cjfa-35473	219	3	m.s	m.s	PROPN
cjfa-35473	219	4	.	.	PROPN
cjfa-35473	219	5	(	(	PUNCT
cjfa-35473	219	6	2015	2015	NUM
cjfa-35473	219	7	)	)	PUNCT
cjfa-35473	219	8	.	.	PUNCT
cjfa-35473	220	1	empirical	empirical	ADJ
cjfa-35473	220	2	evidence	evidence	NOUN
cjfa-35473	220	3	of	of	ADP
cjfa-35473	220	4	performance	performance	NOUN
cjfa-35473	220	5	measurement	measurement	NOUN
cjfa-35473	220	6	of	of	ADP
cjfa-35473	220	7	internal	internal	ADJ
cjfa-35473	220	8	audit	audit	NOUN
cjfa-35473	220	9	function	function	NOUN
cjfa-35473	220	10	onits	onit	NOUN
cjfa-35473	220	11	effectiveness	effectiveness	NOUN
cjfa-35473	220	12	.	.	PUNCT
cjfa-35473	221	1	academic	academic	ADJ
cjfa-35473	221	2	journal	journal	NOUN
cjfa-35473	221	3	of	of	ADP
cjfa-35473	221	4	management	management	NOUN
cjfa-35473	221	5	science	science	NOUN
cjfa-35473	221	6	research	research	NOUN
cjfa-35473	221	7	,	,	PUNCT
cjfa-35473	221	8	1(1	1(1	NUM
cjfa-35473	221	9	)	)	PUNCT
cjfa-35473	221	10	,	,	PUNCT
cjfa-35473	221	11	1	1	NUM
cjfa-35473	221	12	-	-	SYM
cjfa-35473	221	13	10	10	NUM
cjfa-35473	221	14	.	.	PUNCT
cjfa-35473	222	1	bota	bota	NOUN
cjfa-35473	222	2	-	-	PUNCT
cjfa-35473	222	3	avram	avram	PROPN
cjfa-35473	222	4	,	,	PUNCT
cjfa-35473	222	5	c.	c.	PROPN
cjfa-35473	222	6	,	,	PUNCT
cjfa-35473	222	7	&	&	CCONJ
cjfa-35473	222	8	palfi	palfi	PROPN
cjfa-35473	222	9	,	,	PUNCT
cjfa-35473	222	10	c.	c.	PROPN
cjfa-35473	222	11	(	(	PUNCT
cjfa-35473	222	12	2009	2009	NUM
cjfa-35473	222	13	)	)	PUNCT
cjfa-35473	222	14	.	.	PUNCT
cjfa-35473	223	1	measuring	measuring	NOUN
cjfa-35473	223	2	and	and	CCONJ
cjfa-35473	223	3	assessment	assessment	NOUN
cjfa-35473	223	4	of	of	ADP
cjfa-35473	223	5	internal	internal	ADJ
cjfa-35473	223	6	audit	audit	NOUN
cjfa-35473	223	7	’s	’s	PART
cjfa-35473	223	8	effectiveness	effectiveness	NOUN
cjfa-35473	223	9	.	.	PUNCT
cjfa-35473	224	1	annals	annal	NOUN
cjfa-35473	224	2	of	of	ADP
cjfa-35473	224	3	faculty	faculty	NOUN
cjfa-35473	224	4	of	of	ADP
cjfa-35473	224	5	economics	economic	NOUN
cjfa-35473	224	6	,	,	PUNCT
cjfa-35473	224	7	university	university	NOUN
cjfa-35473	224	8	of	of	ADP
cjfa-35473	224	9	oradea	oradea	PROPN
cjfa-35473	224	10	,	,	PUNCT
cjfa-35473	224	11	faculty	faculty	NOUN
cjfa-35473	224	12	of	of	ADP
cjfa-35473	224	13	economics	economic	NOUN
cjfa-35473	224	14	,	,	PUNCT
cjfa-35473	224	15	3(1	3(1	NUM
cjfa-35473	224	16	)	)	PUNCT
cjfa-35473	224	17	,	,	PUNCT
cjfa-35473	224	18	784	784	NUM
cjfa-35473	224	19	-	-	SYM
cjfa-35473	224	20	790	790	NUM
cjfa-35473	224	21	.	.	PUNCT
cjfa-35473	225	1	bradburn	bradburn	NOUN
cjfa-35473	225	2	,	,	PUNCT
cjfa-35473	225	3	n.m	n.m	PROPN
cjfa-35473	225	4	.	.	PROPN
cjfa-35473	225	5	,	,	PUNCT
cjfa-35473	225	6	sudman	sudman	NOUN
cjfa-35473	225	7	,	,	PUNCT
cjfa-35473	225	8	s.	s.	PROPN
cjfa-35473	225	9	,	,	PUNCT
cjfa-35473	225	10	&	&	CCONJ
cjfa-35473	225	11	wansink	wansink	PROPN
cjfa-35473	225	12	,	,	PUNCT
cjfa-35473	225	13	b.	b.	PROPN
cjfa-35473	225	14	(	(	PUNCT
cjfa-35473	225	15	2004	2004	NUM
cjfa-35473	225	16	)	)	PUNCT
cjfa-35473	225	17	.	.	PUNCT
cjfa-35473	226	1	asking	ask	VERB
cjfa-35473	226	2	questions	question	NOUN
cjfa-35473	226	3	.	.	PUNCT
cjfa-35473	227	1	san	san	PROPN
cjfa-35473	227	2	francisco	francisco	PROPN
cjfa-35473	227	3	:	:	PUNCT
cjfa-35473	227	4	jossey	jossey	NOUN
cjfa-35473	227	5	-	-	PUNCT
cjfa-35473	227	6	bass	bass	NOUN
cjfa-35473	227	7	.	.	PUNCT
cjfa-35473	228	1	bryman	bryman	PROPN
cjfa-35473	228	2	,	,	PUNCT
cjfa-35473	228	3	a.	a.	PROPN
cjfa-35473	228	4	,	,	PUNCT
cjfa-35473	228	5	&	&	CCONJ
cjfa-35473	228	6	cramer	cramer	PROPN
cjfa-35473	228	7	,	,	PUNCT
cjfa-35473	228	8	d.	d.	PROPN
cjfa-35473	228	9	(	(	PUNCT
cjfa-35473	228	10	2005	2005	NUM
cjfa-35473	228	11	)	)	PUNCT
cjfa-35473	228	12	.	.	PUNCT
cjfa-35473	229	1	quantitative	quantitative	ADJ
cjfa-35473	229	2	data	datum	NOUN
cjfa-35473	229	3	analysis	analysis	NOUN
cjfa-35473	229	4	with	with	ADP
cjfa-35473	229	5	spss	spss	PROPN
cjfa-35473	229	6	12	12	NUM
cjfa-35473	229	7	and	and	CCONJ
cjfa-35473	229	8	13	13	NUM
cjfa-35473	229	9	:	:	PUNCT
cjfa-35473	229	10	a	a	DET
cjfa-35473	229	11	guide	guide	NOUN
cjfa-35473	229	12	for	for	ADP
cjfa-35473	229	13	social	social	ADJ
cjfa-35473	229	14	scientists	scientist	NOUN
cjfa-35473	229	15	.	.	PUNCT
cjfa-35473	230	1	sussex	sussex	NOUN
cjfa-35473	230	2	:	:	PUNCT
cjfa-35473	230	3	psychology	psychology	NOUN
cjfa-35473	230	4	press	press	NOUN
cjfa-35473	230	5	.	.	PUNCT
cjfa-35473	231	1	carcello	carcello	PROPN
cjfa-35473	231	2	,	,	PUNCT
cjfa-35473	231	3	j.v	j.v	PROPN
cjfa-35473	231	4	.	.	PROPN
cjfa-35473	231	5	,	,	PUNCT
cjfa-35473	231	6	hermanson	hermanson	PROPN
cjfa-35473	231	7	,	,	PUNCT
cjfa-35473	231	8	d.r	d.r	PROPN
cjfa-35473	231	9	.	.	PROPN
cjfa-35473	231	10	,	,	PUNCT
cjfa-35473	231	11	&	&	CCONJ
cjfa-35473	231	12	raghunandan	raghunandan	PROPN
cjfa-35473	231	13	,	,	PUNCT
cjfa-35473	231	14	k.	k.	PROPN
cjfa-35473	231	15	(	(	PUNCT
cjfa-35473	231	16	2005	2005	NUM
cjfa-35473	231	17	)	)	PUNCT
cjfa-35473	231	18	.	.	PUNCT
cjfa-35473	232	1	factors	factor	NOUN
cjfa-35473	232	2	associated	associate	VERB
cjfa-35473	232	3	with	with	ADP
cjfa-35473	232	4	us	us	PROPN
cjfa-35473	232	5	public	public	ADJ
cjfa-35473	232	6	companies	company	NOUN
cjfa-35473	232	7	’	’	PART
cjfa-35473	232	8	investment	investment	NOUN
cjfa-35473	232	9	in	in	ADP
cjfa-35473	232	10	internal	internal	ADJ
cjfa-35473	232	11	auditing	auditing	NOUN
cjfa-35473	232	12	.	.	PUNCT
cjfa-35473	233	1	accounting	accounting	NOUN
cjfa-35473	233	2	horizons	horizon	NOUN
cjfa-35473	233	3	,	,	PUNCT
cjfa-35473	233	4	19(2	19(2	NUM
cjfa-35473	233	5	)	)	PUNCT
cjfa-35473	233	6	,	,	PUNCT
cjfa-35473	233	7	69	69	NUM
cjfa-35473	233	8	–	–	PUNCT
cjfa-35473	233	9	 	 	SPACE
cjfa-35473	233	10	84	84	NUM
cjfa-35473	233	11	.	.	PUNCT
cjfa-35473	234	1	cohen	cohen	PROPN
cjfa-35473	234	2	,	,	PUNCT
cjfa-35473	234	3	a.	a.	PROPN
cjfa-35473	234	4	,	,	PUNCT
cjfa-35473	234	5	&	&	CCONJ
cjfa-35473	234	6	sayag	sayag	PROPN
cjfa-35473	234	7	,	,	PUNCT
cjfa-35473	234	8	g.	g.	PROPN
cjfa-35473	234	9	(	(	PUNCT
cjfa-35473	234	10	2010	2010	NUM
cjfa-35473	234	11	)	)	PUNCT
cjfa-35473	234	12	.	.	PUNCT
cjfa-35473	235	1	the	the	DET
cjfa-35473	235	2	effectiveness	effectiveness	NOUN
cjfa-35473	235	3	of	of	ADP
cjfa-35473	235	4	internal	internal	ADJ
cjfa-35473	235	5	auditing	auditing	NOUN
cjfa-35473	235	6	:	:	PUNCT
cjfa-35473	235	7	an	an	DET
cjfa-35473	235	8	empirical	empirical	ADJ
cjfa-35473	235	9	examination	examination	NOUN
cjfa-35473	235	10	of	of	ADP
cjfa-35473	235	11	its	its	PRON
cjfa-35473	235	12	determinants	determinant	NOUN
cjfa-35473	235	13	in	in	ADP
cjfa-35473	235	14	israeli	israeli	ADJ
cjfa-35473	235	15	organisations	organisation	NOUN
cjfa-35473	235	16	.	.	PUNCT
cjfa-35473	236	1	australian	australian	ADJ
cjfa-35473	236	2	accounting	accounting	NOUN
cjfa-35473	236	3	auditors	auditor	NOUN
cjfa-35473	236	4	,	,	PUNCT
cjfa-35473	236	5	20(3	20(3	NOUN
cjfa-35473	236	6	)	)	PUNCT
cjfa-35473	236	7	,	,	PUNCT
cjfa-35473	236	8	296	296	NUM
cjfa-35473	236	9	-	-	SYM
cjfa-35473	236	10	307	307	NUM
cjfa-35473	236	11	.	.	PUNCT
cjfa-35473	237	1	http://dx.doi.org/10.1111/j.1835-2561.2010.00092.x	http://dx.doi.org/10.1111/j.1835-2561.2010.00092.x	PROPN
cjfa-35473	237	2	.	.	PROPN
cjfa-35473	237	3	endaya	endaya	PROPN
cjfa-35473	237	4	,	,	PUNCT
cjfa-35473	237	5	k.a	k.a	PROPN
cjfa-35473	237	6	.	.	PROPN
cjfa-35473	237	7	,	,	PUNCT
cjfa-35473	237	8	&	&	CCONJ
cjfa-35473	237	9	hanefah	hanefah	PROPN
cjfa-35473	237	10	,	,	PUNCT
cjfa-35473	237	11	m.m	m.m	PROPN
cjfa-35473	237	12	.	.	PROPN
cjfa-35473	237	13	(	(	PUNCT
cjfa-35473	237	14	2013	2013	NUM
cjfa-35473	237	15	)	)	PUNCT
cjfa-35473	237	16	.	.	PUNCT
cjfa-35473	238	1	internal	internal	ADJ
cjfa-35473	238	2	audit	audit	NOUN
cjfa-35473	238	3	effectiveness	effectiveness	NOUN
cjfa-35473	238	4	:	:	PUNCT
cjfa-35473	238	5	an	an	DET
cjfa-35473	238	6	approach	approach	NOUN
cjfa-35473	238	7	proposition	proposition	NOUN
cjfa-35473	238	8	to	to	PART
cjfa-35473	238	9	develop	develop	VERB
cjfa-35473	238	10	the	the	DET
cjfa-35473	238	11	theoretical	theoretical	ADJ
cjfa-35473	238	12	framework	framework	NOUN
cjfa-35473	238	13	.	.	PUNCT
cjfa-35473	239	1	research	research	NOUN
cjfa-35473	239	2	journal	journal	PROPN
cjfa-35473	239	3	of	of	ADP
cjfa-35473	239	4	finance	finance	NOUN
cjfa-35473	239	5	and	and	CCONJ
cjfa-35473	239	6	accounting	accounting	NOUN
cjfa-35473	239	7	,	,	PUNCT
cjfa-35473	239	8	4(10	4(10	NUM
cjfa-35473	239	9	)	)	PUNCT
cjfa-35473	239	10	,	,	PUNCT
cjfa-35473	239	11	92	92	NUM
cjfa-35473	239	12	-	-	SYM
cjfa-35473	239	13	102	102	NUM
cjfa-35473	239	14	.	.	PUNCT
cjfa-35473	240	1	felix	felix	PROPN
cjfa-35473	240	2	,	,	PUNCT
cjfa-35473	240	3	w.l	w.l	PROPN
cjfa-35473	240	4	.	.	PROPN
cjfa-35473	240	5	,	,	PUNCT
cjfa-35473	240	6	gramling	gramling	NOUN
cjfa-35473	240	7	,	,	PUNCT
cjfa-35473	240	8	a.a	a.a	PROPN
cjfa-35473	240	9	.	.	PROPN
cjfa-35473	240	10	,	,	PUNCT
cjfa-35473	240	11	&	&	CCONJ
cjfa-35473	240	12	maletta	maletta	PROPN
cjfa-35473	240	13	,	,	PUNCT
cjfa-35473	240	14	m.j	m.j	PROPN
cjfa-35473	240	15	.	.	PROPN
cjfa-35473	240	16	(	(	PUNCT
cjfa-35473	240	17	1998	1998	NUM
cjfa-35473	240	18	)	)	PUNCT
cjfa-35473	240	19	.	.	PUNCT
cjfa-35473	241	1	coordinating	coordinate	VERB
cjfa-35473	241	2	total	total	ADJ
cjfa-35473	241	3	audit	audit	NOUN
cjfa-35473	241	4	coverage	coverage	NOUN
cjfa-35473	241	5	:	:	PUNCT
cjfa-35473	241	6	the	the	DET
cjfa-35473	241	7	relationship	relationship	NOUN
cjfa-35473	241	8	between	between	ADP
cjfa-35473	241	9	internal	internal	ADJ
cjfa-35473	241	10	and	and	CCONJ
cjfa-35473	241	11	external	external	ADJ
cjfa-35473	241	12	auditors	auditor	NOUN
cjfa-35473	241	13	.	.	PUNCT
cjfa-35473	242	1	altamonte	altamonte	PROPN
cjfa-35473	242	2	springs	springs	PROPN
cjfa-35473	242	3	,	,	PUNCT
cjfa-35473	242	4	fl	fl	PROPN
cjfa-35473	242	5	:	:	PUNCT
cjfa-35473	242	6	institute	institute	NOUN
cjfa-35473	242	7	of	of	ADP
cjfa-35473	242	8	internal	internal	ADJ
cjfa-35473	242	9	auditors	auditor	NOUN
cjfa-35473	242	10	.	.	PUNCT
cjfa-35473	243	1	the	the	DET
cjfa-35473	243	2	perspective	perspective	NOUN
cjfa-35473	243	3	of	of	ADP
cjfa-35473	243	4	corporate	corporate	ADJ
cjfa-35473	243	5	governance	governance	NOUN
cjfa-35473	243	6	…	…	PUNCT
cjfa-35473	243	7	69	69	NUM
cjfa-35473	243	8	felix	felix	NOUN
cjfa-35473	243	9	,	,	PUNCT
cjfa-35473	243	10	w.l.j	w.l.j	NOUN
cjfa-35473	243	11	.	.	PUNCT
cjfa-35473	243	12	,	,	PUNCT
cjfa-35473	243	13	gramling	gramle	VERB
cjfa-35473	243	14	,	,	PUNCT
cjfa-35473	243	15	a.a	a.a	PROPN
cjfa-35473	243	16	.	.	PROPN
cjfa-35473	243	17	&	&	CCONJ
cjfa-35473	243	18	maletta	maletta	PROPN
cjfa-35473	243	19	,	,	PUNCT
cjfa-35473	243	20	m.j	m.j	PROPN
cjfa-35473	243	21	.	.	PROPN
cjfa-35473	243	22	(	(	PUNCT
cjfa-35473	243	23	2001	2001	NUM
cjfa-35473	243	24	)	)	PUNCT
cjfa-35473	243	25	.	.	PUNCT
cjfa-35473	244	1	the	the	DET
cjfa-35473	244	2	contribution	contribution	NOUN
cjfa-35473	244	3	of	of	ADP
cjfa-35473	244	4	internal	internal	ADJ
cjfa-35473	244	5	audit	audit	NOUN
cjfa-35473	244	6	as	as	ADP
cjfa-35473	244	7	a	a	DET
cjfa-35473	244	8	determinant	determinant	NOUN
cjfa-35473	244	9	of	of	ADP
cjfa-35473	244	10	external	external	ADJ
cjfa-35473	244	11	audit	audit	NOUN
cjfa-35473	244	12	fees	fee	NOUN
cjfa-35473	244	13	and	and	CCONJ
cjfa-35473	244	14	factors	factor	NOUN
cjfa-35473	244	15	influencing	influence	VERB
cjfa-35473	244	16	this	this	DET
cjfa-35473	244	17	contribution	contribution	NOUN
cjfa-35473	244	18	.	.	PUNCT
cjfa-35473	245	1	journal	journal	NOUN
cjfa-35473	245	2	of	of	ADP
cjfa-35473	245	3	accounting	accounting	NOUN
cjfa-35473	245	4	research	research	NOUN
cjfa-35473	245	5	,	,	PUNCT
cjfa-35473	245	6	39(3	39(3	NUM
cjfa-35473	245	7	)	)	PUNCT
cjfa-35473	245	8	,	,	PUNCT
cjfa-35473	245	9	513	513	NUM
cjfa-35473	245	10	-	-	SYM
cjfa-35473	245	11	534	534	NUM
cjfa-35473	245	12	.	.	PUNCT
cjfa-35473	246	1	george	george	PROPN
cjfa-35473	246	2	,	,	PUNCT
cjfa-35473	246	3	d.	d.	PROPN
cjfa-35473	246	4	,	,	PUNCT
cjfa-35473	246	5	theofanis	theofanis	PROPN
cjfa-35473	246	6	,	,	PUNCT
cjfa-35473	246	7	k.	k.	PROPN
cjfa-35473	246	8	,	,	PUNCT
cjfa-35473	246	9	&	&	CCONJ
cjfa-35473	246	10	konstantinos	konstantinos	PROPN
cjfa-35473	246	11	,	,	PUNCT
cjfa-35473	246	12	a.	a.	NOUN
cjfa-35473	246	13	(	(	PUNCT
cjfa-35473	246	14	2015	2015	NUM
cjfa-35473	246	15	)	)	PUNCT
cjfa-35473	246	16	.	.	PUNCT
cjfa-35473	247	1	factors	factor	NOUN
cjfa-35473	247	2	associated	associate	VERB
cjfa-35473	247	3	with	with	ADP
cjfa-35473	247	4	internal	internal	ADJ
cjfa-35473	247	5	audit	audit	NOUN
cjfa-35473	247	6	effectiveness	effectiveness	NOUN
cjfa-35473	247	7	:	:	PUNCT
cjfa-35473	247	8	evidence	evidence	NOUN
cjfa-35473	247	9	from	from	ADP
cjfa-35473	247	10	greece	greece	PROPN
cjfa-35473	247	11	.	.	PROPN
cjfa-35473	248	1	journal	journal	PROPN
cjfa-35473	248	2	of	of	ADP
cjfa-35473	248	3	accounting	accounting	NOUN
cjfa-35473	248	4	and	and	CCONJ
cjfa-35473	248	5	taxation	taxation	NOUN
cjfa-35473	248	6	,	,	PUNCT
cjfa-35473	248	7	7(7	7(7	NUM
cjfa-35473	248	8	)	)	PUNCT
cjfa-35473	248	9	,	,	PUNCT
cjfa-35473	248	10	113	113	NUM
cjfa-35473	248	11	-	-	SYM
cjfa-35473	248	12	122	122	NUM
cjfa-35473	248	13	.	.	PUNCT
cjfa-35473	249	1	http://dx.doi.org/10.5897/jat2015.0182	http://dx.doi.org/10.5897/jat2015.0182	NOUN
cjfa-35473	249	2	.	.	PUNCT
cjfa-35473	250	1	gramling	gramle	VERB
cjfa-35473	250	2	,	,	PUNCT
cjfa-35473	250	3	a.a	a.a	PROPN
cjfa-35473	250	4	,	,	PUNCT
cjfa-35473	250	5	maletta	maletta	PROPN
cjfa-35473	250	6	,	,	PUNCT
cjfa-35473	250	7	m.	m.	NOUN
cjfa-35473	250	8	,	,	PUNCT
cjfa-35473	250	9	schneider	schneider	PROPN
cjfa-35473	250	10	,	,	PUNCT
cjfa-35473	250	11	a.	a.	PROPN
cjfa-35473	250	12	,	,	PUNCT
cjfa-35473	250	13	&	&	CCONJ
cjfa-35473	250	14	church	church	PROPN
cjfa-35473	250	15	,	,	PUNCT
cjfa-35473	250	16	b.	b.	PROPN
cjfa-35473	250	17	(	(	PUNCT
cjfa-35473	250	18	2004	2004	NUM
cjfa-35473	250	19	)	)	PUNCT
cjfa-35473	250	20	.	.	PUNCT
cjfa-35473	251	1	the	the	DET
cjfa-35473	251	2	role	role	NOUN
cjfa-35473	251	3	of	of	ADP
cjfa-35473	251	4	the	the	DET
cjfa-35473	251	5	internal	internal	ADJ
cjfa-35473	251	6	audit	audit	NOUN
cjfa-35473	251	7	function	function	NOUN
cjfa-35473	251	8	in	in	ADP
cjfa-35473	251	9	corporate	corporate	ADJ
cjfa-35473	251	10	governance	governance	NOUN
cjfa-35473	251	11	:	:	PUNCT
cjfa-35473	251	12	a	a	DET
cjfa-35473	251	13	synthesis	synthesis	NOUN
cjfa-35473	251	14	of	of	ADP
cjfa-35473	251	15	the	the	DET
cjfa-35473	251	16	extant	extant	ADJ
cjfa-35473	251	17	internal	internal	ADJ
cjfa-35473	251	18	auditing	auditing	NOUN
cjfa-35473	251	19	literature	literature	NOUN
cjfa-35473	251	20	and	and	CCONJ
cjfa-35473	251	21	directions	direction	NOUN
cjfa-35473	251	22	for	for	ADP
cjfa-35473	251	23	future	future	ADJ
cjfa-35473	251	24	research	research	NOUN
cjfa-35473	251	25	.	.	PUNCT
cjfa-35473	252	1	journal	journal	NOUN
cjfa-35473	252	2	of	of	ADP
cjfa-35473	252	3	accounting	accounting	NOUN
cjfa-35473	252	4	literature	literature	NOUN
cjfa-35473	252	5	,	,	PUNCT
cjfa-35473	252	6	(	(	PUNCT
cjfa-35473	252	7	23)1	23)1	ADV
cjfa-35473	252	8	,	,	PUNCT
cjfa-35473	252	9	194	194	NUM
cjfa-35473	252	10	-	-	SYM
cjfa-35473	252	11	244	244	NUM
cjfa-35473	252	12	.	.	PUNCT
cjfa-35473	253	1	holm	holm	PROPN
cjfa-35473	253	2	,	,	PUNCT
cjfa-35473	253	3	c.	c.	PROPN
cjfa-35473	253	4	,	,	PUNCT
cjfa-35473	253	5	&	&	CCONJ
cjfa-35473	253	6	laursen	laursen	PROPN
cjfa-35473	253	7	,	,	PUNCT
cjfa-35473	253	8	p.b	p.b	PROPN
cjfa-35473	253	9	.	.	PROPN
cjfa-35473	253	10	(	(	PUNCT
cjfa-35473	253	11	2007	2007	NUM
cjfa-35473	253	12	)	)	PUNCT
cjfa-35473	253	13	.	.	PUNCT
cjfa-35473	254	1	risk	risk	NOUN
cjfa-35473	254	2	and	and	CCONJ
cjfa-35473	254	3	control	control	NOUN
cjfa-35473	254	4	developments	development	NOUN
cjfa-35473	254	5	in	in	ADP
cjfa-35473	254	6	corporate	corporate	ADJ
cjfa-35473	254	7	governance	governance	NOUN
cjfa-35473	254	8	:	:	PUNCT
cjfa-35473	254	9	changing	change	VERB
cjfa-35473	254	10	the	the	DET
cjfa-35473	254	11	role	role	NOUN
cjfa-35473	254	12	of	of	ADP
cjfa-35473	254	13	the	the	DET
cjfa-35473	254	14	external	external	ADJ
cjfa-35473	254	15	auditor	auditor	NOUN
cjfa-35473	254	16	?	?	PUNCT
cjfa-35473	254	17	,	,	PUNCT
cjfa-35473	254	18	corporate	corporate	ADJ
cjfa-35473	254	19	governance	governance	NOUN
cjfa-35473	254	20	:	:	PUNCT
cjfa-35473	254	21	an	an	DET
cjfa-35473	254	22	international	international	ADJ
cjfa-35473	254	23	review	review	NOUN
cjfa-35473	254	24	,	,	PUNCT
cjfa-35473	254	25	wiley	wiley	PROPN
cjfa-35473	254	26	blackwell	blackwell	PROPN
cjfa-35473	254	27	,	,	PUNCT
cjfa-35473	254	28	15(2	15(2	NUM
cjfa-35473	254	29	)	)	PUNCT
cjfa-35473	254	30	,	,	PUNCT
cjfa-35473	254	31	322	322	NUM
cjfa-35473	254	32	-	-	SYM
cjfa-35473	254	33	333	333	NUM
cjfa-35473	254	34	.	.	PUNCT
cjfa-35473	255	1	kandelousi	kandelousi	PROPN
cjfa-35473	255	2	,	,	PUNCT
cjfa-35473	255	3	n.s	n.s	PROPN
cjfa-35473	255	4	.	.	PROPN
cjfa-35473	255	5	(	(	PUNCT
cjfa-35473	255	6	2011	2011	NUM
cjfa-35473	255	7	)	)	PUNCT
cjfa-35473	255	8	.	.	PUNCT
cjfa-35473	256	1	key	key	ADJ
cjfa-35473	256	2	success	success	NOUN
cjfa-35473	256	3	factors	factor	NOUN
cjfa-35473	256	4	for	for	ADP
cjfa-35473	256	5	managing	manage	VERB
cjfa-35473	256	6	projects	project	NOUN
cjfa-35473	256	7	.	.	PUNCT
cjfa-35473	257	1	world	world	PROPN
cjfa-35473	257	2	academy	academy	PROPN
cjfa-35473	257	3	of	of	ADP
cjfa-35473	257	4	science	science	PROPN
cjfa-35473	257	5	,	,	PUNCT
cjfa-35473	257	6	engineering	engineering	NOUN
cjfa-35473	257	7	and	and	CCONJ
cjfa-35473	257	8	technology	technology	NOUN
cjfa-35473	257	9	.	.	PUNCT
cjfa-35473	258	1	international	international	ADJ
cjfa-35473	258	2	journal	journal	PROPN
cjfa-35473	258	3	of	of	ADP
cjfa-35473	258	4	social	social	ADJ
cjfa-35473	258	5	,	,	PUNCT
cjfa-35473	258	6	behavioral	behavioral	ADJ
cjfa-35473	258	7	,	,	PUNCT
cjfa-35473	258	8	educational	educational	ADJ
cjfa-35473	258	9	,	,	PUNCT
cjfa-35473	258	10	economic	economic	ADJ
cjfa-35473	258	11	,	,	PUNCT
cjfa-35473	258	12	business	business	NOUN
cjfa-35473	258	13	and	and	CCONJ
cjfa-35473	258	14	industrial	industrial	ADJ
cjfa-35473	258	15	engineering	engineering	NOUN
cjfa-35473	258	16	,	,	PUNCT
cjfa-35473	258	17	5(11	5(11	NUM
cjfa-35473	258	18	)	)	PUNCT
cjfa-35473	258	19	,	,	PUNCT
cjfa-35473	258	20	1541	1541	NUM
cjfa-35473	258	21	-	-	SYM
cjfa-35473	258	22	1545	1545	NUM
cjfa-35473	258	23	.	.	PUNCT
cjfa-35473	259	1	maletta	maletta	PROPN
cjfa-35473	259	2	,	,	PUNCT
cjfa-35473	259	3	m.j	m.j	PROPN
cjfa-35473	259	4	.	.	PROPN
cjfa-35473	259	5	(	(	PUNCT
cjfa-35473	259	6	1993	1993	NUM
cjfa-35473	259	7	)	)	PUNCT
cjfa-35473	259	8	.	.	PUNCT
cjfa-35473	260	1	an	an	DET
cjfa-35473	260	2	examination	examination	NOUN
cjfa-35473	260	3	of	of	ADP
cjfa-35473	260	4	auditors	auditor	NOUN
cjfa-35473	260	5	’	’	PART
cjfa-35473	260	6	decisions	decision	NOUN
cjfa-35473	260	7	to	to	PART
cjfa-35473	260	8	use	use	VERB
cjfa-35473	260	9	internal	internal	ADJ
cjfa-35473	260	10	auditors	auditor	NOUN
cjfa-35473	260	11	as	as	ADP
cjfa-35473	260	12	assistants	assistant	NOUN
cjfa-35473	260	13	:	:	PUNCT
cjfa-35473	260	14	the	the	DET
cjfa-35473	260	15	effect	effect	NOUN
cjfa-35473	260	16	of	of	ADP
cjfa-35473	260	17	inherent	inherent	ADJ
cjfa-35473	260	18	risk	risk	NOUN
cjfa-35473	260	19	.	.	PUNCT
cjfa-35473	261	1	contemporary	contemporary	ADJ
cjfa-35473	261	2	accounting	accounting	NOUN
cjfa-35473	261	3	research	research	NOUN
cjfa-35473	261	4	,	,	PUNCT
cjfa-35473	261	5	9(2	9(2	NUM
cjfa-35473	261	6	)	)	PUNCT
cjfa-35473	261	7	,	,	PUNCT
cjfa-35473	261	8	508	508	NUM
cjfa-35473	261	9	-	-	SYM
cjfa-35473	261	10	525	525	NUM
cjfa-35473	261	11	.	.	PUNCT
cjfa-35473	262	1	messier	messy	ADJ
cjfa-35473	262	2	,	,	PUNCT
cjfa-35473	262	3	w.f	w.f	PROPN
cjfa-35473	262	4	.	.	PROPN
cjfa-35473	262	5	,	,	PUNCT
cjfa-35473	262	6	jr	jr	PROPN
cjfa-35473	262	7	.	.	PROPN
cjfa-35473	262	8	,	,	PUNCT
cjfa-35473	262	9	&	&	CCONJ
cjfa-35473	262	10	schneider	schneider	PROPN
cjfa-35473	262	11	,	,	PUNCT
cjfa-35473	262	12	a.	a.	NOUN
cjfa-35473	262	13	(	(	PUNCT
cjfa-35473	262	14	1988	1988	NUM
cjfa-35473	262	15	)	)	PUNCT
cjfa-35473	262	16	.	.	PUNCT
cjfa-35473	263	1	a	a	DET
cjfa-35473	263	2	hierarchical	hierarchical	ADJ
cjfa-35473	263	3	approach	approach	NOUN
cjfa-35473	263	4	to	to	ADP
cjfa-35473	263	5	the	the	DET
cjfa-35473	263	6	external	external	ADJ
cjfa-35473	263	7	auditor	auditor	NOUN
cjfa-35473	263	8	’s	’s	PART
cjfa-35473	263	9	evaluation	evaluation	NOUN
cjfa-35473	263	10	of	of	ADP
cjfa-35473	263	11	the	the	DET
cjfa-35473	263	12	internal	internal	ADJ
cjfa-35473	263	13	auditing	auditing	NOUN
cjfa-35473	263	14	function	function	NOUN
cjfa-35473	263	15	.	.	PUNCT
cjfa-35473	264	1	contemporary	contemporary	ADJ
cjfa-35473	264	2	accounting	accounting	NOUN
cjfa-35473	264	3	research	research	NOUN
cjfa-35473	264	4	,	,	PUNCT
cjfa-35473	264	5	4(2	4(2	NUM
cjfa-35473	264	6	)	)	PUNCT
cjfa-35473	264	7	,	,	PUNCT
cjfa-35473	264	8	337	337	NUM
cjfa-35473	264	9	-	-	SYM
cjfa-35473	264	10	353	353	NUM
cjfa-35473	264	11	.	.	PUNCT
cjfa-35473	265	1	http://dx.doi.org/10.1111/j.1911-3846.1988.tb00670.x	http://dx.doi.org/10.1111/j.1911-3846.1988.tb00670.x	PROPN
cjfa-35473	265	2	.	.	PROPN
cjfa-35473	265	3	mihret	mihret	PROPN
cjfa-35473	265	4	,	,	PUNCT
cjfa-35473	265	5	d.g	d.g	PROPN
cjfa-35473	265	6	.	.	PROPN
cjfa-35473	265	7	,	,	PUNCT
cjfa-35473	265	8	&	&	CCONJ
cjfa-35473	265	9	admassu	admassu	PROPN
cjfa-35473	265	10	,	,	PUNCT
cjfa-35473	265	11	m.a	m.a	PROPN
cjfa-35473	265	12	.	.	PROPN
cjfa-35473	265	13	(	(	PUNCT
cjfa-35473	265	14	2011	2011	NUM
cjfa-35473	265	15	)	)	PUNCT
cjfa-35473	265	16	.	.	PUNCT
cjfa-35473	266	1	reliance	reliance	NOUN
cjfa-35473	266	2	of	of	ADP
cjfa-35473	266	3	external	external	ADJ
cjfa-35473	266	4	auditors	auditor	NOUN
cjfa-35473	266	5	on	on	ADP
cjfa-35473	266	6	internal	internal	ADJ
cjfa-35473	266	7	audit	audit	NOUN
cjfa-35473	266	8	work	work	NOUN
cjfa-35473	266	9	:	:	PUNCT
cjfa-35473	266	10	a	a	DET
cjfa-35473	266	11	corporate	corporate	ADJ
cjfa-35473	266	12	governance	governance	NOUN
cjfa-35473	266	13	perspective	perspective	NOUN
cjfa-35473	266	14	.	.	PUNCT
cjfa-35473	267	1	international	international	ADJ
cjfa-35473	267	2	business	business	NOUN
cjfa-35473	267	3	research	research	NOUN
cjfa-35473	267	4	,	,	PUNCT
cjfa-35473	267	5	4(2	4(2	NUM
cjfa-35473	267	6	)	)	PUNCT
cjfa-35473	267	7	,	,	PUNCT
cjfa-35473	267	8	67	67	NUM
cjfa-35473	267	9	-	-	SYM
cjfa-35473	267	10	79	79	NUM
cjfa-35473	267	11	.	.	PUNCT
cjfa-35473	268	1	mihret	mihret	PROPN
cjfa-35473	268	2	,	,	PUNCT
cjfa-35473	268	3	d.g	d.g	PROPN
cjfa-35473	268	4	.	.	PROPN
cjfa-35473	268	5	,	,	PUNCT
cjfa-35473	268	6	&	&	CCONJ
cjfa-35473	268	7	woldeyohannis	woldeyohannis	PROPN
cjfa-35473	268	8	,	,	PUNCT
cjfa-35473	268	9	g.z	g.z	PROPN
cjfa-35473	268	10	.	.	PROPN
cjfa-35473	268	11	(	(	PUNCT
cjfa-35473	268	12	2008	2008	NUM
cjfa-35473	268	13	)	)	PUNCT
cjfa-35473	268	14	.	.	PUNCT
cjfa-35473	269	1	value	value	NOUN
cjfa-35473	269	2	-	-	PUNCT
cjfa-35473	269	3	added	add	VERB
cjfa-35473	269	4	role	role	NOUN
cjfa-35473	269	5	of	of	ADP
cjfa-35473	269	6	internal	internal	ADJ
cjfa-35473	269	7	audit	audit	NOUN
cjfa-35473	269	8	:	:	PUNCT
cjfa-35473	269	9	an	an	DET
cjfa-35473	269	10	ethiopian	ethiopian	ADJ
cjfa-35473	269	11	case	case	NOUN
cjfa-35473	269	12	study	study	NOUN
cjfa-35473	269	13	.	.	PUNCT
cjfa-35473	270	1	managerial	managerial	ADJ
cjfa-35473	270	2	auditing	auditing	NOUN
cjfa-35473	270	3	journal	journal	NOUN
cjfa-35473	270	4	,	,	PUNCT
cjfa-35473	270	5	23(6	23(6	NUM
cjfa-35473	270	6	)	)	PUNCT
cjfa-35473	270	7	,	,	PUNCT
cjfa-35473	270	8	567	567	NUM
cjfa-35473	270	9	-	-	SYM
cjfa-35473	270	10	595	595	NUM
cjfa-35473	270	11	.	.	PUNCT
cjfa-35473	270	12	http://dx.doi	http://dx.doi	NOUN
cjfa-35473	270	13	.	.	PUNCT
cjfa-35473	271	1	org/10.1108/02686900810882110	org/10.1108/02686900810882110	PROPN
cjfa-35473	271	2	.	.	PUNCT
cjfa-35473	272	1	mihret	mihret	PROPN
cjfa-35473	272	2	,	,	PUNCT
cjfa-35473	272	3	d.g	d.g	PROPN
cjfa-35473	272	4	.	.	PROPN
cjfa-35473	272	5	,	,	PUNCT
cjfa-35473	272	6	&	&	CCONJ
cjfa-35473	272	7	yismaw	yismaw	PROPN
cjfa-35473	272	8	,	,	PUNCT
cjfa-35473	272	9	a.w	a.w	PROPN
cjfa-35473	272	10	.	.	PROPN
cjfa-35473	272	11	(	(	PUNCT
cjfa-35473	272	12	2007	2007	NUM
cjfa-35473	272	13	)	)	PUNCT
cjfa-35473	272	14	.	.	PUNCT
cjfa-35473	273	1	internal	internal	ADJ
cjfa-35473	273	2	audit	audit	NOUN
cjfa-35473	273	3	effectiveness	effectiveness	NOUN
cjfa-35473	273	4	:	:	PUNCT
cjfa-35473	273	5	an	an	DET
cjfa-35473	273	6	ethiopian	ethiopian	ADJ
cjfa-35473	273	7	public	public	ADJ
cjfa-35473	273	8	sector	sector	NOUN
cjfa-35473	273	9	case	case	NOUN
cjfa-35473	273	10	study	study	NOUN
cjfa-35473	273	11	.	.	PUNCT
cjfa-35473	274	1	managerial	managerial	ADJ
cjfa-35473	274	2	auditing	auditing	NOUN
cjfa-35473	274	3	journal	journal	NOUN
cjfa-35473	274	4	,	,	PUNCT
cjfa-35473	274	5	22(5	22(5	NOUN
cjfa-35473	274	6	)	)	PUNCT
cjfa-35473	274	7	,	,	PUNCT
cjfa-35473	274	8	470	470	NUM
cjfa-35473	274	9	-	-	SYM
cjfa-35473	274	10	484	484	NUM
cjfa-35473	274	11	.	.	PUNCT
cjfa-35473	274	12	.	.	PUNCT
cjfa-35473	275	1	moore	moore	PROPN
cjfa-35473	275	2	,	,	PUNCT
cjfa-35473	275	3	w.g	w.g	PROPN
cjfa-35473	275	4	.	.	PROPN
cjfa-35473	275	5	,	,	PUNCT
cjfa-35473	275	6	&	&	CCONJ
cjfa-35473	275	7	hodgson	hodgson	PROPN
cjfa-35473	275	8	,	,	PUNCT
cjfa-35473	275	9	d.	d.	PROPN
cjfa-35473	275	10	(	(	PUNCT
cjfa-35473	275	11	1993	1993	NUM
cjfa-35473	275	12	)	)	PUNCT
cjfa-35473	275	13	.	.	PUNCT
cjfa-35473	276	1	the	the	DET
cjfa-35473	276	2	joint	joint	ADJ
cjfa-35473	276	3	audit	audit	NOUN
cjfa-35473	276	4	approach	approach	NOUN
cjfa-35473	276	5	.	.	PUNCT
cjfa-35473	277	1	internal	internal	ADJ
cjfa-35473	277	2	auditor	auditor	NOUN
cjfa-35473	277	3	,	,	PUNCT
cjfa-35473	277	4	50(4	50(4	NUM
cjfa-35473	277	5	)	)	PUNCT
cjfa-35473	277	6	.	.	PUNCT
cjfa-35473	278	1	nagy	nagy	PROPN
cjfa-35473	278	2	,	,	PUNCT
cjfa-35473	278	3	a.l	a.l	PROPN
cjfa-35473	278	4	.	.	PROPN
cjfa-35473	278	5	,	,	PUNCT
cjfa-35473	278	6	&	&	CCONJ
cjfa-35473	278	7	cenker	cenker	PROPN
cjfa-35473	278	8	,	,	PUNCT
cjfa-35473	278	9	w.l	w.l	PROPN
cjfa-35473	278	10	.	.	PROPN
cjfa-35473	278	11	(	(	PUNCT
cjfa-35473	278	12	2002	2002	NUM
cjfa-35473	278	13	)	)	PUNCT
cjfa-35473	278	14	.	.	PUNCT
cjfa-35473	279	1	an	an	DET
cjfa-35473	279	2	assessment	assessment	NOUN
cjfa-35473	279	3	of	of	ADP
cjfa-35473	279	4	the	the	DET
cjfa-35473	279	5	newly	newly	ADV
cjfa-35473	279	6	defined	define	VERB
cjfa-35473	279	7	internal	internal	ADJ
cjfa-35473	279	8	audit	audit	NOUN
cjfa-35473	279	9	function	function	NOUN
cjfa-35473	279	10	.	.	PUNCT
cjfa-35473	280	1	managerial	managerial	ADJ
cjfa-35473	280	2	auditing	auditing	NOUN
cjfa-35473	280	3	journal	journal	NOUN
cjfa-35473	280	4	,	,	PUNCT
cjfa-35473	280	5	17(3	17(3	NUM
cjfa-35473	280	6	)	)	PUNCT
cjfa-35473	280	7	,	,	PUNCT
cjfa-35473	280	8	130	130	NUM
cjfa-35473	280	9	-	-	SYM
cjfa-35473	280	10	137	137	NUM
cjfa-35473	280	11	.	.	PUNCT
cjfa-35473	281	1	nunnally	nunnally	PROPN
cjfa-35473	281	2	,	,	PUNCT
cjfa-35473	281	3	j.c	j.c	PROPN
cjfa-35473	281	4	.	.	PROPN
cjfa-35473	281	5	(	(	PUNCT
cjfa-35473	281	6	1978	1978	NUM
cjfa-35473	281	7	)	)	PUNCT
cjfa-35473	281	8	.	.	PUNCT
cjfa-35473	282	1	psychometric	psychometric	ADJ
cjfa-35473	282	2	theory	theory	NOUN
cjfa-35473	282	3	,	,	PUNCT
cjfa-35473	282	4	second	second	ADJ
cjfa-35473	282	5	edition	edition	NOUN
cjfa-35473	282	6	.	.	PUNCT
cjfa-35473	283	1	new	new	PROPN
cjfa-35473	283	2	york	york	PROPN
cjfa-35473	283	3	:	:	PUNCT
cjfa-35473	283	4	mcgraw	mcgraw	PROPN
cjfa-35473	283	5	-	-	PUNCT
cjfa-35473	283	6	hill	hill	NOUN
cjfa-35473	283	7	.	.	PUNCT
cjfa-35473	284	1	13	13	NUM
cjfa-35473	284	2	.	.	PUNCT
cjfa-35473	285	1	parasurama	parasurama	PROPN
cjfa-35473	285	2	.	.	PUNCT
cjfa-35473	286	1	oppenheim	oppenheim	PROPN
cjfa-35473	286	2	,	,	PUNCT
cjfa-35473	286	3	a.n	a.n	PROPN
cjfa-35473	286	4	.	.	PROPN
cjfa-35473	286	5	(	(	PUNCT
cjfa-35473	286	6	1992	1992	NUM
cjfa-35473	286	7	)	)	PUNCT
cjfa-35473	286	8	.	.	PUNCT
cjfa-35473	287	1	questionnaire	questionnaire	NOUN
cjfa-35473	287	2	,	,	PUNCT
cjfa-35473	287	3	design	design	NOUN
cjfa-35473	287	4	,	,	PUNCT
cjfa-35473	287	5	interviewing	interview	VERB
cjfa-35473	287	6	and	and	CCONJ
cjfa-35473	287	7	attitude	attitude	NOUN
cjfa-35473	287	8	measurement	measurement	NOUN
cjfa-35473	287	9	.	.	PUNCT
cjfa-35473	288	1	london	london	PROPN
cjfa-35473	288	2	:	:	PUNCT
cjfa-35473	288	3	pinter	pinter	PROPN
cjfa-35473	288	4	pub	pub	PROPN
cjfa-35473	288	5	ltd	ltd	PROPN
cjfa-35473	288	6	.	.	PROPN
cjfa-35473	289	1	renard	renard	PROPN
cjfa-35473	289	2	,	,	PUNCT
cjfa-35473	289	3	j.	j.	PROPN
cjfa-35473	289	4	(	(	PUNCT
cjfa-35473	289	5	2006	2006	NUM
cjfa-35473	289	6	)	)	PUNCT
cjfa-35473	289	7	.	.	PUNCT
cjfa-35473	290	1	théorie	théorie	PROPN
cjfa-35473	290	2	et	et	PROPN
cjfa-35473	290	3	pratique	pratique	PROPN
cjfa-35473	290	4	de	de	PROPN
cjfa-35473	290	5	l’audit	l’audit	PROPN
cjfa-35473	290	6	interne	interne	NOUN
cjfa-35473	290	7	.	.	PUNCT
cjfa-35473	291	1	organisation	organisation	PROPN
cjfa-35473	291	2	,	,	PUNCT
cjfa-35473	291	3	france	france	PROPN
cjfa-35473	291	4	.	.	PUNCT
cjfa-35473	292	1	rezaee	rezaee	PROPN
cjfa-35473	292	2	,	,	PUNCT
cjfa-35473	292	3	z.	z.	PROPN
cjfa-35473	292	4	(	(	PUNCT
cjfa-35473	292	5	1996	1996	NUM
cjfa-35473	292	6	)	)	PUNCT
cjfa-35473	292	7	.	.	PUNCT
cjfa-35473	293	1	improving	improve	VERB
cjfa-35473	293	2	the	the	DET
cjfa-35473	293	3	quality	quality	NOUN
cjfa-35473	293	4	of	of	ADP
cjfa-35473	293	5	internal	internal	ADJ
cjfa-35473	293	6	audit	audit	NOUN
cjfa-35473	293	7	functions	function	NOUN
cjfa-35473	293	8	through	through	ADP
cjfa-35473	293	9	total	total	ADJ
cjfa-35473	293	10	quality	quality	NOUN
cjfa-35473	293	11	management	management	NOUN
cjfa-35473	293	12	’s	’s	NOUN
cjfa-35473	293	13	.	.	PUNCT
cjfa-35473	294	1	managerial	managerial	ADJ
cjfa-35473	294	2	auditing	auditing	NOUN
cjfa-35473	294	3	journal	journal	NOUN
cjfa-35473	294	4	,	,	PUNCT
cjfa-35473	294	5	11(1	11(1	NUM
cjfa-35473	294	6	)	)	PUNCT
cjfa-35473	294	7	,	,	PUNCT
cjfa-35473	294	8	30	30	NUM
cjfa-35473	294	9	-	-	SYM
cjfa-35473	294	10	34	34	NUM
cjfa-35473	294	11	.	.	PUNCT
cjfa-35473	294	12	http://dx.doi	http://dx.doi	NOUN
cjfa-35473	294	13	.	.	PUNCT
cjfa-35473	294	14	org/10.1108/02686909610105584	org/10.1108/02686909610105584	PROPN
cjfa-35473	294	15	.	.	PUNCT
cjfa-35473	295	1	roth	roth	PROPN
cjfa-35473	295	2	,	,	PUNCT
cjfa-35473	295	3	j.	j.	PROPN
cjfa-35473	295	4	(	(	PUNCT
cjfa-35473	295	5	2000	2000	NUM
cjfa-35473	295	6	)	)	PUNCT
cjfa-35473	295	7	.	.	PUNCT
cjfa-35473	296	1	best	good	ADJ
cjfa-35473	296	2	practices	practice	NOUN
cjfa-35473	296	3	:	:	PUNCT
cjfa-35473	296	4	value	value	NOUN
cjfa-35473	296	5	-	-	PUNCT
cjfa-35473	296	6	added	add	VERB
cjfa-35473	296	7	approaches	approach	NOUN
cjfa-35473	296	8	of	of	ADP
cjfa-35473	296	9	four	four	NUM
cjfa-35473	296	10	innovative	innovative	ADJ
cjfa-35473	296	11	auditing	auditing	NOUN
cjfa-35473	296	12	departments	department	NOUN
cjfa-35473	296	13	.	.	PUNCT
cjfa-35473	297	1	altamonte	altamonte	PROPN
cjfa-35473	297	2	springs	springs	PROPN
cjfa-35473	297	3	,	,	PUNCT
cjfa-35473	297	4	fl	fl	PROPN
cjfa-35473	297	5	:	:	PUNCT
cjfa-35473	297	6	institute	institute	NOUN
cjfa-35473	297	7	of	of	ADP
cjfa-35473	297	8	internal	internal	ADJ
cjfa-35473	297	9	auditors	auditor	NOUN
cjfa-35473	297	10	.	.	PUNCT
cjfa-35473	298	1	dawit	dawit	VERB
cjfa-35473	298	2	tadesse	tadesse	ADJ
cjfa-35473	298	3	tiruneh70	tiruneh70	NOUN
cjfa-35473	298	4	rusak	rusak	ADJ
cjfa-35473	298	5	,	,	PUNCT
cjfa-35473	298	6	a.	a.	NOUN
cjfa-35473	298	7	,	,	PUNCT
cjfa-35473	298	8	&	&	CCONJ
cjfa-35473	298	9	johnson	johnson	PROPN
cjfa-35473	298	10	,	,	PUNCT
cjfa-35473	298	11	r.	r.	PROPN
cjfa-35473	298	12	(	(	PUNCT
cjfa-35473	298	13	2007	2007	NUM
cjfa-35473	298	14	)	)	PUNCT
cjfa-35473	298	15	.	.	PUNCT
cjfa-35473	299	1	the	the	DET
cjfa-35473	299	2	responsibilities	responsibility	NOUN
cjfa-35473	299	3	of	of	ADP
cjfa-35473	299	4	audit	audit	NOUN
cjfa-35473	299	5	committees	committee	NOUN
cjfa-35473	299	6	.	.	PUNCT
cjfa-35473	300	1	in	in	ADP
cjfa-35473	300	2	r.	r.	PROPN
cjfa-35473	300	3	jonson	jonson	PROPN
cjfa-35473	300	4	(	(	PUNCT
cjfa-35473	300	5	ed	ed	NOUN
cjfa-35473	300	6	.	.	PUNCT
cjfa-35473	300	7	)	)	PUNCT
cjfa-35473	300	8	.	.	PUNCT
cjfa-35473	301	1	readings	reading	NOUN
cjfa-35473	301	2	in	in	ADP
cjfa-35473	301	3	auditing	auditing	NOUN
cjfa-35473	301	4	.	.	PUNCT
cjfa-35473	302	1	australia	australia	PROPN
cjfa-35473	302	2	ltd	ltd	PROPN
cjfa-35473	302	3	,	,	PUNCT
cjfa-35473	302	4	milton	milton	PROPN
cjfa-35473	302	5	qld	qld	PROPN
cjfa-35473	302	6	:	:	PUNCT
cjfa-35473	302	7	john	john	PROPN
cjfa-35473	302	8	wiley	wiley	PROPN
cjfa-35473	302	9	&	&	CCONJ
cjfa-35473	302	10	sons	son	NOUN
cjfa-35473	302	11	.	.	PUNCT
cjfa-35473	303	1	sarens	saren	NOUN
cjfa-35473	303	2	,	,	PUNCT
cjfa-35473	303	3	g.	g.	PROPN
cjfa-35473	303	4	(	(	PUNCT
cjfa-35473	303	5	2009	2009	NUM
cjfa-35473	303	6	)	)	PUNCT
cjfa-35473	303	7	.	.	PUNCT
cjfa-35473	304	1	editorial	editorial	ADJ
cjfa-35473	304	2	note	note	NOUN
cjfa-35473	304	3	–	–	PUNCT
cjfa-35473	304	4	internal	internal	ADJ
cjfa-35473	304	5	auditing	auditing	NOUN
cjfa-35473	304	6	research	research	NOUN
cjfa-35473	304	7	:	:	PUNCT
cjfa-35473	304	8	where	where	SCONJ
cjfa-35473	304	9	are	be	AUX
cjfa-35473	304	10	we	we	PRON
cjfa-35473	304	11	going	go	VERB
cjfa-35473	304	12	?	?	PUNCT
cjfa-35473	305	1	international	international	ADJ
cjfa-35473	305	2	journal	journal	NOUN
cjfa-35473	305	3	of	of	ADP
cjfa-35473	305	4	auditing	auditing	NOUN
cjfa-35473	305	5	,	,	PUNCT
cjfa-35473	305	6	13(1	13(1	NUM
cjfa-35473	305	7	)	)	PUNCT
cjfa-35473	305	8	,	,	PUNCT
cjfa-35473	305	9	1	1	NUM
cjfa-35473	305	10	-	-	SYM
cjfa-35473	305	11	7	7	NUM
cjfa-35473	305	12	.	.	PUNCT
cjfa-35473	305	13	shohiha	shohiha	PROPN
cjfa-35473	305	14	,	,	PUNCT
cjfa-35473	305	15	a.	a.	NOUN
cjfa-35473	305	16	(	(	PUNCT
cjfa-35473	305	17	2017	2017	NUM
cjfa-35473	305	18	)	)	PUNCT
cjfa-35473	305	19	.	.	PUNCT
cjfa-35473	306	1	spesialnya	spesialnya	PROPN
cjfa-35473	306	2	laporan	laporan	PROPN
cjfa-35473	306	3	dana	dana	PROPN
cjfa-35473	306	4	zakat	zakat	PROPN
cjfa-35473	306	5	bank	bank	PROPN
cjfa-35473	306	6	syariah	syariah	PROPN
cjfa-35473	306	7	.	.	PUNCT
cjfa-35473	307	1	dipetik	dipetik	PROPN
cjfa-35473	307	2	febrruari	febrruari	ADJ
cjfa-35473	307	3	15	15	NUM
cjfa-35473	307	4	,	,	PUNCT
cjfa-35473	307	5	2018	2018	NUM
cjfa-35473	307	6	,	,	PUNCT
cjfa-35473	307	7	dari	dari	PROPN
cjfa-35473	307	8	kompasiana	kompasiana	PROPN
cjfa-35473	307	9	.	.	PUNCT
cjfa-35473	308	1	https://www.kompasiana.com/aaqied/	https://www.kompasiana.com/aaqied/	PUNCT
cjfa-35473	308	2	spesialnya	spesialnya	ADJ
cjfa-35473	308	3	-	-	PUNCT
cjfa-35473	308	4	laporan	laporan	ADJ
cjfa-35473	308	5	-	-	PUNCT
cjfa-35473	308	6	dana	dana	PROPN
cjfa-35473	308	7	-	-	PUNCT
cjfa-35473	308	8	zakat	zakat	NOUN
cjfa-35473	308	9	-	-	PUNCT
cjfa-35473	308	10	bank	bank	NOUN
cjfa-35473	308	11	-	-	PUNCT
cjfa-35473	308	12	syariah_58af3aa6c6afbd961c3ba32f	syariah_58af3aa6c6afbd961c3ba32f	NOUN
cjfa-35473	308	13	.	.	PUNCT
cjfa-35473	309	1	tabachnick	tabachnick	ADJ
cjfa-35473	309	2	,	,	PUNCT
cjfa-35473	309	3	b.g	b.g	PROPN
cjfa-35473	309	4	.	.	PROPN
cjfa-35473	309	5	,	,	PUNCT
cjfa-35473	309	6	&	&	CCONJ
cjfa-35473	309	7	fidell	fidell	PROPN
cjfa-35473	309	8	,	,	PUNCT
cjfa-35473	309	9	l.s	l.s	PROPN
cjfa-35473	309	10	.	.	PROPN
cjfa-35473	309	11	(	(	PUNCT
cjfa-35473	309	12	2001	2001	NUM
cjfa-35473	309	13	)	)	PUNCT
cjfa-35473	309	14	.	.	PUNCT
cjfa-35473	310	1	using	use	VERB
cjfa-35473	310	2	multivariate	multivariate	NOUN
cjfa-35473	310	3	statistics	statistic	NOUN
cjfa-35473	310	4	,	,	PUNCT
cjfa-35473	311	1	4th	4th	ADJ
cjfa-35473	311	2	ed	ed	NOUN
cjfa-35473	311	3	.	.	PUNCT
cjfa-35473	311	4	boston	boston	PROPN
cjfa-35473	311	5	:	:	PUNCT
cjfa-35473	311	6	allyn	allyn	PROPN
cjfa-35473	311	7	and	and	CCONJ
cjfa-35473	311	8	bacon	bacon	NOUN
cjfa-35473	311	9	.	.	PUNCT
cjfa-35473	312	1	tackie	tackie	NOUN
cjfa-35473	312	2	,	,	PUNCT
cjfa-35473	312	3	g.	g.	PROPN
cjfa-35473	312	4	,	,	PUNCT
cjfa-35473	312	5	marfo	marfo	ADJ
cjfa-35473	312	6	-	-	PUNCT
cjfa-35473	312	7	yiadom	yiadom	NOUN
cjfa-35473	312	8	,	,	PUNCT
cjfa-35473	312	9	e.	e.	PROPN
cjfa-35473	312	10	,	,	PUNCT
cjfa-35473	312	11	&	&	CCONJ
cjfa-35473	312	12	achina	achina	PROPN
cjfa-35473	312	13	,	,	PUNCT
cjfa-35473	312	14	s.o	s.o	PROPN
cjfa-35473	312	15	.	.	PROPN
cjfa-35473	312	16	(	(	PUNCT
cjfa-35473	312	17	2016	2016	NUM
cjfa-35473	312	18	)	)	PUNCT
cjfa-35473	312	19	.	.	PUNCT
cjfa-35473	313	1	determinants	determinant	NOUN
cjfa-35473	313	2	of	of	ADP
cjfa-35473	313	3	internal	internal	ADJ
cjfa-35473	313	4	audit	audit	NOUN
cjfa-35473	313	5	effectiveness	effectiveness	NOUN
cjfa-35473	313	6	in	in	ADP
cjfa-35473	313	7	decentralized	decentralized	ADJ
cjfa-35473	313	8	local	local	ADJ
cjfa-35473	313	9	government	government	NOUN
cjfa-35473	313	10	administrative	administrative	ADJ
cjfa-35473	313	11	systems	system	NOUN
cjfa-35473	313	12	.	.	PUNCT
cjfa-35473	314	1	international	international	ADJ
cjfa-35473	314	2	journal	journal	PROPN
cjfa-35473	314	3	of	of	ADP
cjfa-35473	314	4	business	business	NOUN
cjfa-35473	314	5	and	and	CCONJ
cjfa-35473	314	6	management	management	NOUN
cjfa-35473	314	7	,	,	PUNCT
cjfa-35473	314	8	11(11	11(11	NUM
cjfa-35473	314	9	)	)	PUNCT
cjfa-35473	314	10	,	,	PUNCT
cjfa-35473	314	11	184	184	NUM
cjfa-35473	314	12	.	.	PUNCT
cjfa-35473	315	1	van	van	PROPN
cjfa-35473	315	2	peursem	peursem	PROPN
cjfa-35473	315	3	,	,	PUNCT
cjfa-35473	315	4	k.a	k.a	PROPN
cjfa-35473	315	5	.	.	PROPN
cjfa-35473	315	6	(	(	PUNCT
cjfa-35473	315	7	2005	2005	NUM
cjfa-35473	315	8	)	)	PUNCT
cjfa-35473	315	9	.	.	PUNCT
cjfa-35473	316	1	conversations	conversation	NOUN
cjfa-35473	316	2	with	with	ADP
cjfa-35473	316	3	internal	internal	ADJ
cjfa-35473	316	4	auditors	auditor	NOUN
cjfa-35473	316	5	:	:	PUNCT
cjfa-35473	316	6	the	the	DET
cjfa-35473	316	7	power	power	NOUN
cjfa-35473	316	8	of	of	ADP
cjfa-35473	316	9	ambiguity	ambiguity	NOUN
cjfa-35473	316	10	.	.	PUNCT
cjfa-35473	317	1	managerial	managerial	ADJ
cjfa-35473	317	2	auditing	auditing	NOUN
cjfa-35473	317	3	journal	journal	NOUN
cjfa-35473	317	4	,	,	PUNCT
cjfa-35473	317	5	20(5	20(5	NUM
cjfa-35473	317	6	)	)	PUNCT
cjfa-35473	317	7	,	,	PUNCT
cjfa-35473	317	8	489	489	NUM
cjfa-35473	317	9	-	-	SYM
cjfa-35473	317	10	512	512	NUM
cjfa-35473	317	11	.	.	PUNCT
cjfa-35473	318	1	https://www.transparency.org/	https://www.transparency.org/	PROPN
cjfa-35473	318	2	news	news	NOUN
cjfa-35473	318	3	/	/	SYM
cjfa-35473	318	4	feature	feature	NOUN
cjfa-35473	318	5	/	/	SYM
cjfa-35473	318	6	corruption_perceptions	corruption_perception	NOUN
cjfa-35473	318	7	_	_	X
cjfa-35473	318	8	index_2017	index_2017	X
cjfa-35473	318	9	(	(	PUNCT
cjfa-35473	318	10	accessed	access	VERB
cjfa-35473	318	11	:	:	PUNCT
cjfa-35473	318	12	6.03.2018	6.03.2018	NUM
cjfa-35473	318	13	)	)	PUNCT
cjfa-35473	318	14	.	.	PUNCT
cjfa-35473	319	1	_	_	DET
cjfa-35473	319	2	hlk76415937	hlk76415937	NOUN
cjfa-35473	319	3	_	_	DET
cjfa-35473	319	4	hlk76415950	hlk76415950	PUNCT
cjfa-35473	319	5	_	_	PRON
cjfa-35473	319	6	hlk75197272	hlk75197272	VERB
cjfa-35473	319	7	_	_	DET
cjfa-35473	319	8	hlk75197370	hlk75197370	NOUN