id	sid	tid	token	lemma	pos
easat-3117	1	1	edelweiss	edelweiss	PROPN
easat-3117	1	2	applied	apply	VERB
easat-3117	1	3	science	science	NOUN
easat-3117	1	4	and	and	CCONJ
easat-3117	1	5	technology	technology	NOUN
easat-3117	1	6	issn	issn	PROPN
easat-3117	1	7	:	:	PUNCT
easat-3117	1	8	2576	2576	NUM
easat-3117	1	9	-	-	SYM
easat-3117	1	10	8484	8484	NUM
easat-3117	1	11	vol	vol	NOUN
easat-3117	1	12	.	.	PROPN
easat-3117	1	13	8	8	NUM
easat-3117	1	14	,	,	PUNCT
easat-3117	1	15	no	no	INTJ
easat-3117	1	16	.	.	NOUN
easat-3117	1	17	6	6	NUM
easat-3117	1	18	,	,	PUNCT
easat-3117	1	19	5112	5112	NUM
easat-3117	1	20	-	-	SYM
easat-3117	1	21	5129	5129	NUM
easat-3117	1	22	2024	2024	NUM
easat-3117	1	23	publisher	publisher	NOUN
easat-3117	1	24	:	:	PUNCT
easat-3117	1	25	learning	learn	VERB
easat-3117	1	26	gate	gate	NOUN
easat-3117	1	27	doi	doi	PROPN
easat-3117	1	28	:	:	PUNCT
easat-3117	1	29	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	1	30	©	©	PROPN
easat-3117	1	31	2024	2024	NUM
easat-3117	1	32	by	by	ADP
easat-3117	1	33	the	the	DET
easat-3117	1	34	author	author	NOUN
easat-3117	1	35	;	;	PUNCT
easat-3117	1	36	licensee	licensee	PROPN
easat-3117	1	37	learning	learning	NOUN
easat-3117	1	38	gate	gate	NOUN
easat-3117	1	39	©	©	PROPN
easat-3117	1	40	2024	2024	NUM
easat-3117	1	41	by	by	ADP
easat-3117	1	42	the	the	DET
easat-3117	1	43	author	author	NOUN
easat-3117	1	44	;	;	PUNCT
easat-3117	1	45	licensee	licensee	PROPN
easat-3117	1	46	learning	learn	VERB
easat-3117	1	47	gate	gate	NOUN
easat-3117	1	48	*	*	PUNCT
easat-3117	1	49	correspondence	correspondence	NOUN
easat-3117	1	50	:	:	PUNCT
easat-3117	1	51	raghad.m@uokerbala.edu.iq	raghad.m@uokerbala.edu.iq	VERB
easat-3117	1	52	the	the	DET
easat-3117	1	53	role	role	NOUN
easat-3117	1	54	of	of	ADP
easat-3117	1	55	internal	internal	ADJ
easat-3117	1	56	control	control	NOUN
easat-3117	1	57	and	and	CCONJ
easat-3117	1	58	audit	audit	NOUN
easat-3117	1	59	in	in	ADP
easat-3117	1	60	improving	improve	VERB
easat-3117	1	61	the	the	DET
easat-3117	1	62	performance	performance	NOUN
easat-3117	1	63	of	of	ADP
easat-3117	1	64	government	government	NOUN
easat-3117	1	65	institutions	institution	NOUN
easat-3117	1	66	:	:	PUNCT
easat-3117	1	67	a	a	DET
easat-3117	1	68	case	case	NOUN
easat-3117	1	69	study	study	NOUN
easat-3117	1	70	of	of	ADP
easat-3117	1	71	the	the	DET
easat-3117	1	72	iraqi	iraqi	ADJ
easat-3117	1	73	housing	housing	PROPN
easat-3117	1	74	fund	fund	PROPN
easat-3117	1	75	raghad	raghad	ADJ
easat-3117	1	76	m.	m.	NOUN
easat-3117	1	77	farhan1	farhan1	PROPN
easat-3117	2	1	*	*	PUNCT
easat-3117	2	2	1college	1college	NUM
easat-3117	2	3	of	of	ADP
easat-3117	2	4	physical	physical	ADJ
easat-3117	2	5	education	education	NOUN
easat-3117	2	6	and	and	CCONJ
easat-3117	2	7	sport	sport	NOUN
easat-3117	2	8	science	science	NOUN
easat-3117	2	9	,	,	PUNCT
easat-3117	2	10	university	university	PROPN
easat-3117	2	11	of	of	ADP
easat-3117	2	12	karbala	karbala	PROPN
easat-3117	2	13	,	,	PUNCT
easat-3117	2	14	karbala	karbala	PROPN
easat-3117	2	15	,	,	PUNCT
easat-3117	2	16	iraq	iraq	PROPN
easat-3117	2	17	;	;	PUNCT
easat-3117	2	18	raghad.m@uokerbala.edu.iq	raghad.m@uokerbala.edu.iq	NOUN
easat-3117	2	19	(	(	PUNCT
easat-3117	2	20	r.m.f	r.m.f	ADJ
easat-3117	2	21	.	.	PUNCT
easat-3117	2	22	)	)	PUNCT
easat-3117	2	23	.	.	PUNCT
easat-3117	3	1	abstract	abstract	ADV
easat-3117	3	2	:	:	PUNCT
easat-3117	3	3	this	this	DET
easat-3117	3	4	study	study	NOUN
easat-3117	3	5	aimed	aim	VERB
easat-3117	3	6	to	to	PART
easat-3117	3	7	assess	assess	VERB
easat-3117	3	8	the	the	DET
easat-3117	3	9	impact	impact	NOUN
easat-3117	3	10	of	of	ADP
easat-3117	3	11	internal	internal	ADJ
easat-3117	3	12	control	control	NOUN
easat-3117	3	13	and	and	CCONJ
easat-3117	3	14	auditing	auditing	NOUN
easat-3117	3	15	on	on	ADP
easat-3117	3	16	government	government	NOUN
easat-3117	3	17	institution	institution	NOUN
easat-3117	3	18	performance	performance	NOUN
easat-3117	3	19	,	,	PUNCT
easat-3117	3	20	using	use	VERB
easat-3117	3	21	iraq	iraq	PROPN
easat-3117	3	22	's	's	PART
easat-3117	3	23	housing	housing	NOUN
easat-3117	3	24	fund	fund	NOUN
easat-3117	3	25	as	as	ADP
easat-3117	3	26	a	a	DET
easat-3117	3	27	case	case	NOUN
easat-3117	3	28	study	study	NOUN
easat-3117	3	29	.	.	PUNCT
easat-3117	4	1	the	the	DET
easat-3117	4	2	study	study	NOUN
easat-3117	4	3	population	population	NOUN
easat-3117	4	4	comprised	comprise	VERB
easat-3117	4	5	all	all	DET
easat-3117	4	6	iraqi	iraqi	ADJ
easat-3117	4	7	housing	housing	NOUN
easat-3117	4	8	fund	fund	NOUN
easat-3117	4	9	branches	branch	NOUN
easat-3117	4	10	,	,	PUNCT
easat-3117	4	11	with	with	ADP
easat-3117	4	12	a	a	DET
easat-3117	4	13	sample	sample	NOUN
easat-3117	4	14	of	of	ADP
easat-3117	4	15	114	114	NUM
easat-3117	4	16	respondents	respondent	NOUN
easat-3117	4	17	from	from	ADP
easat-3117	4	18	financial	financial	ADJ
easat-3117	4	19	managers	manager	NOUN
easat-3117	4	20	,	,	PUNCT
easat-3117	4	21	accounting	accounting	NOUN
easat-3117	4	22	heads	head	NOUN
easat-3117	4	23	,	,	PUNCT
easat-3117	4	24	internal	internal	ADJ
easat-3117	4	25	audit	audit	NOUN
easat-3117	4	26	managers	manager	NOUN
easat-3117	4	27	,	,	PUNCT
easat-3117	4	28	and	and	CCONJ
easat-3117	4	29	accounting	accounting	NOUN
easat-3117	4	30	/	/	SYM
easat-3117	4	31	audit	audit	NOUN
easat-3117	4	32	staff	staff	NOUN
easat-3117	4	33	.	.	PUNCT
easat-3117	5	1	findings	finding	NOUN
easat-3117	5	2	confirmed	confirm	VERB
easat-3117	5	3	that	that	SCONJ
easat-3117	5	4	internal	internal	ADJ
easat-3117	5	5	control	control	NOUN
easat-3117	5	6	and	and	CCONJ
easat-3117	5	7	auditing	auditing	NOUN
easat-3117	5	8	significantly	significantly	ADV
easat-3117	5	9	influence	influence	NOUN
easat-3117	5	10	government	government	NOUN
easat-3117	5	11	institution	institution	NOUN
easat-3117	5	12	performance	performance	NOUN
easat-3117	5	13	,	,	PUNCT
easat-3117	5	14	as	as	SCONJ
easat-3117	5	15	exemplified	exemplify	VERB
easat-3117	5	16	by	by	ADP
easat-3117	5	17	the	the	DET
easat-3117	5	18	iraqi	iraqi	ADJ
easat-3117	5	19	housing	housing	PROPN
easat-3117	5	20	fund	fund	PROPN
easat-3117	5	21	.	.	PUNCT
easat-3117	6	1	based	base	VERB
easat-3117	6	2	on	on	ADP
easat-3117	6	3	these	these	DET
easat-3117	6	4	results	result	NOUN
easat-3117	6	5	,	,	PUNCT
easat-3117	6	6	the	the	DET
easat-3117	6	7	study	study	NOUN
easat-3117	6	8	recommends	recommend	VERB
easat-3117	6	9	the	the	DET
easat-3117	6	10	housing	housing	NOUN
easat-3117	6	11	fund	fund	NOUN
easat-3117	6	12	maintain	maintain	VERB
easat-3117	6	13	its	its	PRON
easat-3117	6	14	commitment	commitment	NOUN
easat-3117	6	15	to	to	ADP
easat-3117	6	16	internal	internal	ADJ
easat-3117	6	17	control	control	NOUN
easat-3117	6	18	and	and	CCONJ
easat-3117	6	19	auditing	auditing	NOUN
easat-3117	6	20	due	due	ADP
easat-3117	6	21	to	to	ADP
easat-3117	6	22	their	their	PRON
easat-3117	6	23	performance	performance	NOUN
easat-3117	6	24	-	-	PUNCT
easat-3117	6	25	enhancing	enhance	VERB
easat-3117	6	26	role	role	NOUN
easat-3117	6	27	.	.	PUNCT
easat-3117	7	1	additionally	additionally	ADV
easat-3117	7	2	,	,	PUNCT
easat-3117	7	3	it	it	PRON
easat-3117	7	4	suggests	suggest	VERB
easat-3117	7	5	enhancing	enhance	VERB
easat-3117	7	6	auditors	auditor	NOUN
easat-3117	7	7	'	'	PART
easat-3117	7	8	professional	professional	ADJ
easat-3117	7	9	competence	competence	NOUN
easat-3117	7	10	through	through	ADP
easat-3117	7	11	training	training	NOUN
easat-3117	7	12	to	to	PART
easat-3117	7	13	align	align	VERB
easat-3117	7	14	with	with	ADP
easat-3117	7	15	industry	industry	NOUN
easat-3117	7	16	advancements	advancement	NOUN
easat-3117	7	17	.	.	PUNCT
easat-3117	8	1	keywords	keyword	NOUN
easat-3117	8	2	:	:	PUNCT
easat-3117	8	3	audit	audit	NOUN
easat-3117	8	4	,	,	PUNCT
easat-3117	8	5	government	government	NOUN
easat-3117	8	6	institutions	institution	NOUN
easat-3117	8	7	,	,	PUNCT
easat-3117	8	8	internal	internal	ADJ
easat-3117	8	9	control	control	NOUN
easat-3117	8	10	,	,	PUNCT
easat-3117	8	11	the	the	DET
easat-3117	8	12	iraqi	iraqi	ADJ
easat-3117	8	13	housing	housing	PROPN
easat-3117	8	14	fund	fund	NOUN
easat-3117	8	15	.	.	PUNCT
easat-3117	9	1	1	1	X
easat-3117	9	2	.	.	X
easat-3117	9	3	introduction	introduction	NOUN
easat-3117	9	4	the	the	DET
easat-3117	9	5	urgent	urgent	ADJ
easat-3117	9	6	need	need	NOUN
easat-3117	9	7	to	to	PART
easat-3117	9	8	enhance	enhance	VERB
easat-3117	9	9	government	government	NOUN
easat-3117	9	10	institution	institution	NOUN
easat-3117	9	11	performance	performance	NOUN
easat-3117	9	12	has	have	AUX
easat-3117	9	13	become	become	VERB
easat-3117	9	14	increasingly	increasingly	ADV
easat-3117	9	15	clear	clear	ADJ
easat-3117	9	16	amidst	amidst	ADP
easat-3117	9	17	global	global	ADJ
easat-3117	9	18	economic	economic	ADJ
easat-3117	9	19	and	and	CCONJ
easat-3117	9	20	financial	financial	ADJ
easat-3117	9	21	crises	crisis	NOUN
easat-3117	9	22	.	.	PUNCT
easat-3117	10	1	these	these	DET
easat-3117	10	2	crises	crisis	NOUN
easat-3117	10	3	,	,	PUNCT
easat-3117	10	4	often	often	ADV
easat-3117	10	5	leading	lead	VERB
easat-3117	10	6	to	to	ADP
easat-3117	10	7	organizational	organizational	ADJ
easat-3117	10	8	collapse	collapse	NOUN
easat-3117	10	9	,	,	PUNCT
easat-3117	10	10	stem	stem	VERB
easat-3117	10	11	primarily	primarily	ADV
easat-3117	10	12	from	from	ADP
easat-3117	10	13	financial	financial	ADJ
easat-3117	10	14	and	and	CCONJ
easat-3117	10	15	administrative	administrative	ADJ
easat-3117	10	16	corruption	corruption	NOUN
easat-3117	10	17	,	,	PUNCT
easat-3117	10	18	coupled	couple	VERB
easat-3117	10	19	with	with	ADP
easat-3117	10	20	weak	weak	ADJ
easat-3117	10	21	oversight	oversight	NOUN
easat-3117	10	22	.	.	PUNCT
easat-3117	11	1	to	to	PART
easat-3117	11	2	safeguard	safeguard	VERB
easat-3117	11	3	stakeholder	stakeholder	NOUN
easat-3117	11	4	rights	right	NOUN
easat-3117	11	5	and	and	CCONJ
easat-3117	11	6	ensure	ensure	VERB
easat-3117	11	7	effective	effective	ADJ
easat-3117	11	8	accountability	accountability	NOUN
easat-3117	11	9	,	,	PUNCT
easat-3117	11	10	robust	robust	ADJ
easat-3117	11	11	standards	standard	NOUN
easat-3117	11	12	for	for	ADP
easat-3117	11	13	managing	manage	VERB
easat-3117	11	14	these	these	DET
easat-3117	11	15	organizations	organization	NOUN
easat-3117	11	16	must	must	AUX
easat-3117	11	17	be	be	AUX
easat-3117	11	18	developed	develop	VERB
easat-3117	11	19	and	and	CCONJ
easat-3117	11	20	enforced	enforce	VERB
easat-3117	11	21	.	.	PUNCT
easat-3117	12	1	effective	effective	ADJ
easat-3117	12	2	corporate	corporate	ADJ
easat-3117	12	3	governance	governance	NOUN
easat-3117	12	4	is	be	AUX
easat-3117	12	5	crucial	crucial	ADJ
easat-3117	12	6	for	for	ADP
easat-3117	12	7	accurate	accurate	ADJ
easat-3117	12	8	financial	financial	ADJ
easat-3117	12	9	reporting	reporting	NOUN
easat-3117	12	10	,	,	PUNCT
easat-3117	12	11	including	include	VERB
easat-3117	12	12	internal	internal	ADJ
easat-3117	12	13	control	control	NOUN
easat-3117	12	14	and	and	CCONJ
easat-3117	12	15	financial	financial	ADJ
easat-3117	12	16	results	result	NOUN
easat-3117	12	17	,	,	PUNCT
easat-3117	12	18	as	as	ADV
easat-3117	12	19	well	well	ADV
easat-3117	12	20	as	as	ADP
easat-3117	12	21	efficient	efficient	ADJ
easat-3117	12	22	internal	internal	ADJ
easat-3117	12	23	control	control	NOUN
easat-3117	12	24	procedures	procedure	NOUN
easat-3117	12	25	.	.	PUNCT
easat-3117	13	1	internal	internal	ADJ
easat-3117	13	2	auditing	auditing	NOUN
easat-3117	13	3	is	be	AUX
easat-3117	13	4	a	a	DET
easat-3117	13	5	managerial	managerial	ADJ
easat-3117	13	6	tool	tool	NOUN
easat-3117	13	7	used	use	VERB
easat-3117	13	8	to	to	PART
easat-3117	13	9	organize	organize	VERB
easat-3117	13	10	operations	operation	NOUN
easat-3117	13	11	according	accord	VERB
easat-3117	13	12	to	to	ADP
easat-3117	13	13	predetermined	predetermine	VERB
easat-3117	13	14	paths	path	NOUN
easat-3117	13	15	towards	towards	ADP
easat-3117	13	16	desired	desire	VERB
easat-3117	13	17	goals	goal	NOUN
easat-3117	13	18	.	.	PUNCT
easat-3117	14	1	recognizing	recognize	VERB
easat-3117	14	2	the	the	DET
easat-3117	14	3	value	value	NOUN
easat-3117	14	4	of	of	ADP
easat-3117	14	5	its	its	PRON
easat-3117	14	6	services	service	NOUN
easat-3117	14	7	,	,	PUNCT
easat-3117	14	8	organizations	organization	NOUN
easat-3117	14	9	prioritize	prioritize	VERB
easat-3117	14	10	internal	internal	ADJ
easat-3117	14	11	auditing	auditing	NOUN
easat-3117	14	12	.	.	PUNCT
easat-3117	15	1	improving	improve	VERB
easat-3117	15	2	internal	internal	ADJ
easat-3117	15	3	auditor	auditor	NOUN
easat-3117	15	4	performance	performance	NOUN
easat-3117	15	5	and	and	CCONJ
easat-3117	15	6	audit	audit	NOUN
easat-3117	15	7	quality	quality	NOUN
easat-3117	15	8	are	be	AUX
easat-3117	15	9	crucial	crucial	ADJ
easat-3117	15	10	for	for	ADP
easat-3117	15	11	modern	modern	ADJ
easat-3117	15	12	business	business	NOUN
easat-3117	15	13	success	success	NOUN
easat-3117	15	14	.	.	PUNCT
easat-3117	16	1	this	this	DET
easat-3117	16	2	study	study	NOUN
easat-3117	16	3	examines	examine	VERB
easat-3117	16	4	the	the	DET
easat-3117	16	5	relationship	relationship	NOUN
easat-3117	16	6	between	between	ADP
easat-3117	16	7	pillars	pillar	NOUN
easat-3117	16	8	of	of	ADP
easat-3117	16	9	enhanced	enhanced	ADJ
easat-3117	16	10	government	government	NOUN
easat-3117	16	11	institution	institution	NOUN
easat-3117	16	12	performance	performance	NOUN
easat-3117	16	13	and	and	CCONJ
easat-3117	16	14	internal	internal	ADJ
easat-3117	16	15	audit	audit	NOUN
easat-3117	16	16	quality	quality	NOUN
easat-3117	16	17	.	.	PUNCT
easat-3117	17	1	therefore	therefore	ADV
easat-3117	17	2	,	,	PUNCT
easat-3117	17	3	internal	internal	ADJ
easat-3117	17	4	control	control	NOUN
easat-3117	17	5	and	and	CCONJ
easat-3117	17	6	auditing	auditing	NOUN
easat-3117	17	7	are	be	AUX
easat-3117	17	8	essential	essential	ADJ
easat-3117	17	9	tools	tool	NOUN
easat-3117	17	10	for	for	ADP
easat-3117	17	11	enhancing	enhance	VERB
easat-3117	17	12	government	government	NOUN
easat-3117	17	13	institution	institution	NOUN
easat-3117	17	14	efficiency	efficiency	NOUN
easat-3117	17	15	and	and	CCONJ
easat-3117	17	16	effectiveness	effectiveness	NOUN
easat-3117	17	17	[	[	X
easat-3117	17	18	1	1	NUM
easat-3117	17	19	]	]	PUNCT
easat-3117	17	20	.	.	PUNCT
easat-3117	18	1	the	the	DET
easat-3117	18	2	iraqi	iraqi	ADJ
easat-3117	18	3	housing	housing	PROPN
easat-3117	18	4	fund	fund	PROPN
easat-3117	18	5	,	,	PUNCT
easat-3117	18	6	a	a	DET
easat-3117	18	7	key	key	ADJ
easat-3117	18	8	provider	provider	NOUN
easat-3117	18	9	of	of	ADP
easat-3117	18	10	affordable	affordable	ADJ
easat-3117	18	11	housing	housing	NOUN
easat-3117	18	12	,	,	PUNCT
easat-3117	18	13	is	be	AUX
easat-3117	18	14	one	one	NUM
easat-3117	18	15	such	such	ADJ
easat-3117	18	16	institution	institution	NOUN
easat-3117	18	17	.	.	PUNCT
easat-3117	19	1	this	this	DET
easat-3117	19	2	study	study	NOUN
easat-3117	19	3	explores	explore	VERB
easat-3117	19	4	the	the	DET
easat-3117	19	5	role	role	NOUN
easat-3117	19	6	of	of	ADP
easat-3117	19	7	internal	internal	ADJ
easat-3117	19	8	control	control	NOUN
easat-3117	19	9	and	and	CCONJ
easat-3117	19	10	auditing	auditing	NOUN
easat-3117	19	11	in	in	ADP
easat-3117	19	12	improving	improve	VERB
easat-3117	19	13	the	the	DET
easat-3117	19	14	housing	housing	NOUN
easat-3117	19	15	fund	fund	NOUN
easat-3117	19	16	's	's	PART
easat-3117	19	17	performance	performance	NOUN
easat-3117	19	18	,	,	PUNCT
easat-3117	19	19	contributing	contribute	VERB
easat-3117	19	20	to	to	ADP
easat-3117	19	21	strategic	strategic	ADJ
easat-3117	19	22	objectives	objective	NOUN
easat-3117	19	23	,	,	PUNCT
easat-3117	19	24	enhancing	enhance	VERB
easat-3117	19	25	service	service	NOUN
easat-3117	19	26	quality	quality	NOUN
easat-3117	19	27	for	for	ADP
easat-3117	19	28	beneficiaries	beneficiary	NOUN
easat-3117	19	29	,	,	PUNCT
easat-3117	19	30	and	and	CCONJ
easat-3117	19	31	mitigating	mitigate	VERB
easat-3117	19	32	institutional	institutional	ADJ
easat-3117	19	33	risks	risk	NOUN
easat-3117	19	34	.	.	PUNCT
easat-3117	20	1	1.1	1.1	NUM
easat-3117	20	2	.	.	PUNCT
easat-3117	21	1	research	research	NOUN
easat-3117	21	2	problem	problem	NOUN
easat-3117	21	3	the	the	DET
easat-3117	21	4	need	need	NOUN
easat-3117	21	5	to	to	PART
easat-3117	21	6	enhance	enhance	VERB
easat-3117	21	7	government	government	NOUN
easat-3117	21	8	institution	institution	NOUN
easat-3117	21	9	performance	performance	NOUN
easat-3117	21	10	has	have	AUX
easat-3117	21	11	intensified	intensify	VERB
easat-3117	21	12	following	follow	VERB
easat-3117	21	13	recent	recent	ADJ
easat-3117	21	14	financial	financial	ADJ
easat-3117	21	15	crises	crisis	NOUN
easat-3117	21	16	,	,	PUNCT
easat-3117	21	17	collapses	collapse	NOUN
easat-3117	21	18	,	,	PUNCT
easat-3117	21	19	and	and	CCONJ
easat-3117	21	20	corporate	corporate	ADJ
easat-3117	21	21	scandals	scandal	NOUN
easat-3117	21	22	.	.	PUNCT
easat-3117	22	1	this	this	PRON
easat-3117	22	2	has	have	AUX
easat-3117	22	3	emphasized	emphasize	VERB
easat-3117	22	4	auditors	auditor	NOUN
easat-3117	22	5	'	'	PART
easat-3117	22	6	governance	governance	NOUN
easat-3117	22	7	role	role	NOUN
easat-3117	22	8	in	in	ADP
easat-3117	22	9	preventing	prevent	VERB
easat-3117	22	10	such	such	ADJ
easat-3117	22	11	occurrences	occurrence	NOUN
easat-3117	22	12	.	.	PUNCT
easat-3117	23	1	the	the	DET
easat-3117	23	2	absence	absence	NOUN
easat-3117	23	3	of	of	ADP
easat-3117	23	4	internal	internal	ADJ
easat-3117	23	5	auditing	auditing	NOUN
easat-3117	23	6	in	in	ADP
easat-3117	23	7	business	business	NOUN
easat-3117	23	8	organizations	organization	NOUN
easat-3117	23	9	has	have	VERB
easat-3117	23	10	adverse	adverse	ADJ
easat-3117	23	11	consequences	consequence	NOUN
easat-3117	23	12	,	,	PUNCT
easat-3117	23	13	including	include	VERB
easat-3117	23	14	compromised	compromise	VERB
easat-3117	23	15	professional	professional	ADJ
easat-3117	23	16	conduct	conduct	NOUN
easat-3117	23	17	of	of	ADP
easat-3117	23	18	internal	internal	ADJ
easat-3117	23	19	auditors	auditor	NOUN
easat-3117	23	20	,	,	PUNCT
easat-3117	23	21	diminished	diminish	VERB
easat-3117	23	22	internal	internal	ADJ
easat-3117	23	23	audit	audit	NOUN
easat-3117	23	24	quality	quality	NOUN
easat-3117	23	25	,	,	PUNCT
easat-3117	23	26	eroded	erode	VERB
easat-3117	23	27	investor	investor	NOUN
easat-3117	23	28	confidence	confidence	NOUN
easat-3117	23	29	in	in	ADP
easat-3117	23	30	financial	financial	ADJ
easat-3117	23	31	statements	statement	NOUN
easat-3117	23	32	,	,	PUNCT
easat-3117	23	33	and	and	CCONJ
easat-3117	23	34	jeopardized	jeopardize	VERB
easat-3117	23	35	organizational	organizational	ADJ
easat-3117	23	36	growth	growth	NOUN
easat-3117	23	37	,	,	PUNCT
easat-3117	23	38	survival	survival	NOUN
easat-3117	23	39	,	,	PUNCT
easat-3117	23	40	and	and	CCONJ
easat-3117	23	41	sustainability	sustainability	NOUN
easat-3117	23	42	.	.	PUNCT
easat-3117	24	1	5113	5113	NUM
easat-3117	24	2	edelweiss	edelweiss	PROPN
easat-3117	24	3	applied	apply	VERB
easat-3117	24	4	science	science	NOUN
easat-3117	24	5	and	and	CCONJ
easat-3117	24	6	technology	technology	NOUN
easat-3117	24	7	issn	issn	PROPN
easat-3117	24	8	:	:	PUNCT
easat-3117	24	9	2576	2576	NUM
easat-3117	24	10	-	-	SYM
easat-3117	24	11	8484	8484	NUM
easat-3117	24	12	vol	vol	NOUN
easat-3117	24	13	.	.	PROPN
easat-3117	24	14	8	8	NUM
easat-3117	24	15	,	,	PUNCT
easat-3117	24	16	no	no	INTJ
easat-3117	24	17	.	.	NOUN
easat-3117	24	18	6	6	NUM
easat-3117	24	19	:	:	PUNCT
easat-3117	24	20	5112	5112	NUM
easat-3117	24	21	-	-	SYM
easat-3117	24	22	5129	5129	NUM
easat-3117	24	23	,	,	PUNCT
easat-3117	24	24	2024	2024	NUM
easat-3117	24	25	doi	doi	NOUN
easat-3117	24	26	:	:	PUNCT
easat-3117	24	27	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	24	28	©	©	PROPN
easat-3117	24	29	2024	2024	NUM
easat-3117	24	30	by	by	ADP
easat-3117	24	31	the	the	DET
easat-3117	24	32	author	author	NOUN
easat-3117	24	33	;	;	PUNCT
easat-3117	24	34	licensee	licensee	PROPN
easat-3117	24	35	learning	learning	NOUN
easat-3117	24	36	gate	gate	NOUN
easat-3117	24	37	based	base	VERB
easat-3117	24	38	on	on	ADP
easat-3117	24	39	this	this	PRON
easat-3117	24	40	,	,	PUNCT
easat-3117	24	41	the	the	DET
easat-3117	24	42	research	research	NOUN
easat-3117	24	43	problem	problem	NOUN
easat-3117	24	44	can	can	AUX
easat-3117	24	45	be	be	AUX
easat-3117	24	46	summarized	summarize	VERB
easat-3117	24	47	in	in	ADP
easat-3117	24	48	the	the	DET
easat-3117	24	49	following	follow	VERB
easat-3117	24	50	main	main	ADJ
easat-3117	24	51	question	question	NOUN
easat-3117	24	52	and	and	CCONJ
easat-3117	24	53	its	its	PRON
easat-3117	24	54	subquestions	subquestion	NOUN
easat-3117	24	55	:	:	PUNCT
easat-3117	24	56	•	•	NUM
easat-3117	24	57	main	main	ADJ
easat-3117	24	58	question	question	NOUN
easat-3117	24	59	:	:	PUNCT
easat-3117	24	60	do	do	AUX
easat-3117	24	61	internal	internal	ADJ
easat-3117	24	62	control	control	NOUN
easat-3117	24	63	and	and	CCONJ
easat-3117	24	64	auditing	auditing	NOUN
easat-3117	24	65	play	play	VERB
easat-3117	24	66	a	a	DET
easat-3117	24	67	role	role	NOUN
easat-3117	24	68	in	in	ADP
easat-3117	24	69	improving	improve	VERB
easat-3117	24	70	the	the	DET
easat-3117	24	71	performance	performance	NOUN
easat-3117	24	72	of	of	ADP
easat-3117	24	73	government	government	NOUN
easat-3117	24	74	institutions	institution	NOUN
easat-3117	24	75	,	,	PUNCT
easat-3117	24	76	and	and	CCONJ
easat-3117	24	77	specifically	specifically	ADV
easat-3117	24	78	for	for	ADP
easat-3117	24	79	the	the	DET
easat-3117	24	80	iraqi	iraqi	ADJ
easat-3117	24	81	housing	housing	NOUN
easat-3117	24	82	fund	fund	NOUN
easat-3117	24	83	?	?	PUNCT
easat-3117	25	1	•	•	NUM
easat-3117	25	2	sub	sub	NOUN
easat-3117	25	3	-	-	NOUN
easat-3117	25	4	questions	question	NOUN
easat-3117	25	5	•	•	NOUN
easat-3117	25	6	does	do	AUX
easat-3117	25	7	the	the	DET
easat-3117	25	8	application	application	NOUN
easat-3117	25	9	of	of	ADP
easat-3117	25	10	internal	internal	ADJ
easat-3117	25	11	auditing	auditing	NOUN
easat-3117	25	12	and	and	CCONJ
easat-3117	25	13	internal	internal	ADJ
easat-3117	25	14	control	control	NOUN
easat-3117	25	15	affect	affect	VERB
easat-3117	25	16	disclosure	disclosure	NOUN
easat-3117	25	17	and	and	CCONJ
easat-3117	25	18	transparency	transparency	NOUN
easat-3117	25	19	in	in	ADP
easat-3117	25	20	the	the	DET
easat-3117	25	21	iraqi	iraqi	ADJ
easat-3117	25	22	housing	housing	NOUN
easat-3117	25	23	fund	fund	NOUN
easat-3117	25	24	?	?	PUNCT
easat-3117	26	1	•	•	NOUN
easat-3117	26	2	does	do	AUX
easat-3117	26	3	the	the	DET
easat-3117	26	4	application	application	NOUN
easat-3117	26	5	of	of	ADP
easat-3117	26	6	internal	internal	ADJ
easat-3117	26	7	auditing	auditing	NOUN
easat-3117	26	8	and	and	CCONJ
easat-3117	26	9	internal	internal	ADJ
easat-3117	26	10	control	control	NOUN
easat-3117	26	11	affect	affect	VERB
easat-3117	26	12	accountability	accountability	NOUN
easat-3117	26	13	in	in	ADP
easat-3117	26	14	the	the	DET
easat-3117	26	15	iraqi	iraqi	ADJ
easat-3117	26	16	housing	housing	NOUN
easat-3117	26	17	fund	fund	NOUN
easat-3117	26	18	?	?	PUNCT
easat-3117	27	1	•	•	NOUN
easat-3117	27	2	does	do	AUX
easat-3117	27	3	the	the	DET
easat-3117	27	4	application	application	NOUN
easat-3117	27	5	of	of	ADP
easat-3117	27	6	internal	internal	ADJ
easat-3117	27	7	auditing	auditing	NOUN
easat-3117	27	8	and	and	CCONJ
easat-3117	27	9	internal	internal	ADJ
easat-3117	27	10	control	control	NOUN
easat-3117	27	11	affect	affect	VERB
easat-3117	27	12	responsibility	responsibility	NOUN
easat-3117	27	13	in	in	ADP
easat-3117	27	14	the	the	DET
easat-3117	27	15	iraqi	iraqi	ADJ
easat-3117	27	16	housing	housing	NOUN
easat-3117	27	17	fund	fund	NOUN
easat-3117	27	18	?	?	PUNCT
easat-3117	28	1	•	•	NOUN
easat-3117	28	2	does	do	AUX
easat-3117	28	3	the	the	DET
easat-3117	28	4	application	application	NOUN
easat-3117	28	5	of	of	ADP
easat-3117	28	6	internal	internal	ADJ
easat-3117	28	7	auditing	auditing	NOUN
easat-3117	28	8	and	and	CCONJ
easat-3117	28	9	internal	internal	ADJ
easat-3117	28	10	control	control	NOUN
easat-3117	28	11	affect	affect	VERB
easat-3117	28	12	justice	justice	NOUN
easat-3117	28	13	in	in	ADP
easat-3117	28	14	the	the	DET
easat-3117	28	15	iraqi	iraqi	ADJ
easat-3117	28	16	housing	housing	NOUN
easat-3117	28	17	fund	fund	NOUN
easat-3117	28	18	?	?	PUNCT
easat-3117	29	1	•	•	NOUN
easat-3117	29	2	does	do	AUX
easat-3117	29	3	the	the	DET
easat-3117	29	4	application	application	NOUN
easat-3117	29	5	of	of	ADP
easat-3117	29	6	internal	internal	ADJ
easat-3117	29	7	auditing	auditing	NOUN
easat-3117	29	8	and	and	CCONJ
easat-3117	29	9	internal	internal	ADJ
easat-3117	29	10	control	control	NOUN
easat-3117	29	11	affect	affect	VERB
easat-3117	29	12	independence	independence	NOUN
easat-3117	29	13	in	in	ADP
easat-3117	29	14	the	the	DET
easat-3117	29	15	iraqi	iraqi	ADJ
easat-3117	29	16	housing	housing	NOUN
easat-3117	29	17	fund	fund	NOUN
easat-3117	29	18	?	?	PUNCT
easat-3117	30	1	•	•	NOUN
easat-3117	30	2	does	do	AUX
easat-3117	30	3	the	the	DET
easat-3117	30	4	application	application	NOUN
easat-3117	30	5	of	of	ADP
easat-3117	30	6	internal	internal	ADJ
easat-3117	30	7	auditing	auditing	NOUN
easat-3117	30	8	and	and	CCONJ
easat-3117	30	9	internal	internal	ADJ
easat-3117	30	10	control	control	NOUN
easat-3117	30	11	affect	affect	VERB
easat-3117	30	12	laws	law	NOUN
easat-3117	30	13	and	and	CCONJ
easat-3117	30	14	regulations	regulation	NOUN
easat-3117	30	15	in	in	ADP
easat-3117	30	16	the	the	DET
easat-3117	30	17	iraqi	iraqi	ADJ
easat-3117	30	18	housing	housing	NOUN
easat-3117	30	19	fund	fund	NOUN
easat-3117	30	20	?	?	PUNCT
easat-3117	31	1	1.2	1.2	NUM
easat-3117	31	2	.	.	PUNCT
easat-3117	31	3	objectives	objective	NOUN
easat-3117	31	4	of	of	ADP
easat-3117	31	5	the	the	DET
easat-3117	31	6	study	study	NOUN
easat-3117	31	7	this	this	DET
easat-3117	31	8	study	study	NOUN
easat-3117	31	9	aims	aim	VERB
easat-3117	31	10	to	to	PART
easat-3117	31	11	achieve	achieve	VERB
easat-3117	31	12	the	the	DET
easat-3117	31	13	following	following	ADJ
easat-3117	31	14	objectives	objective	NOUN
easat-3117	31	15	:	:	PUNCT
easat-3117	31	16	•	•	NOUN
easat-3117	31	17	to	to	PART
easat-3117	31	18	shed	shed	VERB
easat-3117	31	19	light	light	NOUN
easat-3117	31	20	on	on	ADP
easat-3117	31	21	the	the	DET
easat-3117	31	22	concept	concept	NOUN
easat-3117	31	23	of	of	ADP
easat-3117	31	24	improving	improve	VERB
easat-3117	31	25	the	the	DET
easat-3117	31	26	performance	performance	NOUN
easat-3117	31	27	of	of	ADP
easat-3117	31	28	government	government	NOUN
easat-3117	31	29	institutions	institution	NOUN
easat-3117	31	30	.	.	PUNCT
easat-3117	32	1	•	•	VERB
easat-3117	32	2	to	to	PART
easat-3117	32	3	understand	understand	VERB
easat-3117	32	4	the	the	DET
easat-3117	32	5	importance	importance	NOUN
easat-3117	32	6	of	of	ADP
easat-3117	32	7	internal	internal	ADJ
easat-3117	32	8	auditing	auditing	NOUN
easat-3117	32	9	and	and	CCONJ
easat-3117	32	10	the	the	DET
easat-3117	32	11	factors	factor	NOUN
easat-3117	32	12	that	that	PRON
easat-3117	32	13	determine	determine	VERB
easat-3117	32	14	its	its	PRON
easat-3117	32	15	quality	quality	NOUN
easat-3117	32	16	.	.	PUNCT
easat-3117	33	1	•	•	ADP
easat-3117	33	2	to	to	PART
easat-3117	33	3	explore	explore	VERB
easat-3117	33	4	the	the	DET
easat-3117	33	5	role	role	NOUN
easat-3117	33	6	that	that	PRON
easat-3117	33	7	internal	internal	ADJ
easat-3117	33	8	auditing	auditing	NOUN
easat-3117	33	9	plays	play	VERB
easat-3117	33	10	in	in	ADP
easat-3117	33	11	improving	improve	VERB
easat-3117	33	12	the	the	DET
easat-3117	33	13	performance	performance	NOUN
easat-3117	33	14	of	of	ADP
easat-3117	33	15	government	government	NOUN
easat-3117	33	16	institutions	institution	NOUN
easat-3117	33	17	.	.	PUNCT
easat-3117	34	1	•	•	ADP
easat-3117	34	2	to	to	PART
easat-3117	34	3	measure	measure	VERB
easat-3117	34	4	the	the	DET
easat-3117	34	5	role	role	NOUN
easat-3117	34	6	of	of	ADP
easat-3117	34	7	internal	internal	ADJ
easat-3117	34	8	auditing	auditing	NOUN
easat-3117	34	9	in	in	ADP
easat-3117	34	10	applying	apply	VERB
easat-3117	34	11	performance	performance	NOUN
easat-3117	34	12	improvement	improvement	NOUN
easat-3117	34	13	to	to	ADP
easat-3117	34	14	the	the	DET
easat-3117	34	15	iraqi	iraqi	ADJ
easat-3117	34	16	housing	housing	PROPN
easat-3117	34	17	fund	fund	NOUN
easat-3117	34	18	.	.	PUNCT
easat-3117	35	1	1.3	1.3	NUM
easat-3117	35	2	.	.	PUNCT
easat-3117	35	3	importance	importance	NOUN
easat-3117	35	4	of	of	ADP
easat-3117	35	5	the	the	DET
easat-3117	35	6	study	study	NOUN
easat-3117	35	7	this	this	DET
easat-3117	35	8	study	study	NOUN
easat-3117	35	9	significantly	significantly	ADV
easat-3117	35	10	contributes	contribute	VERB
easat-3117	35	11	by	by	ADP
easat-3117	35	12	exploring	explore	VERB
easat-3117	35	13	the	the	DET
easat-3117	35	14	critical	critical	ADJ
easat-3117	35	15	topic	topic	NOUN
easat-3117	35	16	of	of	ADP
easat-3117	35	17	internal	internal	ADJ
easat-3117	35	18	auditing	auditing	NOUN
easat-3117	35	19	's	's	PART
easat-3117	35	20	impact	impact	NOUN
easat-3117	35	21	on	on	ADP
easat-3117	35	22	government	government	NOUN
easat-3117	35	23	institution	institution	NOUN
easat-3117	35	24	performance	performance	NOUN
easat-3117	35	25	.	.	PUNCT
easat-3117	36	1	it	it	PRON
easat-3117	36	2	is	be	AUX
easat-3117	36	3	a	a	DET
easat-3117	36	4	pioneering	pioneer	VERB
easat-3117	36	5	effort	effort	NOUN
easat-3117	36	6	linking	link	VERB
easat-3117	36	7	internal	internal	ADJ
easat-3117	36	8	auditing	auditing	NOUN
easat-3117	36	9	and	and	CCONJ
easat-3117	36	10	control	control	NOUN
easat-3117	36	11	to	to	ADP
easat-3117	36	12	enhanced	enhance	VERB
easat-3117	36	13	government	government	NOUN
easat-3117	36	14	performance	performance	NOUN
easat-3117	36	15	in	in	ADP
easat-3117	36	16	the	the	DET
easat-3117	36	17	iraqi	iraqi	ADJ
easat-3117	36	18	context	context	NOUN
easat-3117	36	19	.	.	PUNCT
easat-3117	37	1	encompassing	encompass	VERB
easat-3117	37	2	all	all	DET
easat-3117	37	3	iraqi	iraqi	ADJ
easat-3117	37	4	housing	housing	NOUN
easat-3117	37	5	fund	fund	NOUN
easat-3117	37	6	branches	branch	NOUN
easat-3117	37	7	,	,	PUNCT
easat-3117	37	8	this	this	DET
easat-3117	37	9	study	study	NOUN
easat-3117	37	10	offers	offer	VERB
easat-3117	37	11	valuable	valuable	ADJ
easat-3117	37	12	insights	insight	NOUN
easat-3117	37	13	to	to	ADP
easat-3117	37	14	the	the	DET
easat-3117	37	15	institution	institution	NOUN
easat-3117	37	16	.	.	PUNCT
easat-3117	38	1	its	its	PRON
easat-3117	38	2	findings	finding	NOUN
easat-3117	38	3	and	and	CCONJ
easat-3117	38	4	recommendations	recommendation	NOUN
easat-3117	38	5	can	can	AUX
easat-3117	38	6	be	be	AUX
easat-3117	38	7	used	use	VERB
easat-3117	38	8	to	to	PART
easat-3117	38	9	develop	develop	VERB
easat-3117	38	10	and	and	CCONJ
easat-3117	38	11	improve	improve	VERB
easat-3117	38	12	the	the	DET
easat-3117	38	13	internal	internal	ADJ
easat-3117	38	14	audit	audit	NOUN
easat-3117	38	15	function	function	NOUN
easat-3117	38	16	,	,	PUNCT
easat-3117	38	17	benefiting	benefit	VERB
easat-3117	38	18	the	the	DET
easat-3117	38	19	housing	housing	NOUN
easat-3117	38	20	fund	fund	NOUN
easat-3117	38	21	and	and	CCONJ
easat-3117	38	22	similar	similar	ADJ
easat-3117	38	23	iraqi	iraqi	ADJ
easat-3117	38	24	government	government	NOUN
easat-3117	38	25	institutions	institution	NOUN
easat-3117	38	26	.	.	PUNCT
easat-3117	39	1	2	2	X
easat-3117	39	2	.	.	X
easat-3117	39	3	theoretical	theoretical	ADJ
easat-3117	39	4	framework	framework	NOUN
easat-3117	39	5	2.1	2.1	NUM
easat-3117	39	6	.	.	PUNCT
easat-3117	40	1	internal	internal	ADJ
easat-3117	40	2	audit	audit	NOUN
easat-3117	40	3	the	the	DET
easat-3117	40	4	concept	concept	NOUN
easat-3117	40	5	of	of	ADP
easat-3117	40	6	internal	internal	ADJ
easat-3117	40	7	audit	audit	NOUN
easat-3117	40	8	has	have	AUX
easat-3117	40	9	evolved	evolve	VERB
easat-3117	40	10	in	in	ADP
easat-3117	40	11	recent	recent	ADJ
easat-3117	40	12	years	year	NOUN
easat-3117	40	13	to	to	PART
easat-3117	40	14	align	align	VERB
easat-3117	40	15	with	with	ADP
easat-3117	40	16	modern	modern	ADJ
easat-3117	40	17	developments	development	NOUN
easat-3117	40	18	and	and	CCONJ
easat-3117	40	19	the	the	DET
easat-3117	40	20	information	information	NOUN
easat-3117	40	21	revolution	revolution	NOUN
easat-3117	40	22	.	.	PUNCT
easat-3117	41	1	this	this	PRON
easat-3117	41	2	led	lead	VERB
easat-3117	41	3	the	the	DET
easat-3117	41	4	institute	institute	NOUN
easat-3117	41	5	of	of	ADP
easat-3117	41	6	internal	internal	ADJ
easat-3117	41	7	auditors	auditor	NOUN
easat-3117	41	8	(	(	PUNCT
easat-3117	41	9	iia	iia	NOUN
easat-3117	41	10	)	)	PUNCT
easat-3117	41	11	to	to	PART
easat-3117	41	12	adopt	adopt	VERB
easat-3117	41	13	a	a	DET
easat-3117	41	14	contemporary	contemporary	ADJ
easat-3117	41	15	internal	internal	ADJ
easat-3117	41	16	audit	audit	NOUN
easat-3117	41	17	definition	definition	NOUN
easat-3117	41	18	that	that	PRON
easat-3117	41	19	reflects	reflect	VERB
easat-3117	41	20	current	current	ADJ
easat-3117	41	21	needs	need	NOUN
easat-3117	41	22	and	and	CCONJ
easat-3117	41	23	emphasizes	emphasize	VERB
easat-3117	41	24	its	its	PRON
easat-3117	41	25	organizational	organizational	ADJ
easat-3117	41	26	value	value	NOUN
easat-3117	41	27	.	.	PUNCT
easat-3117	42	1	in	in	ADP
easat-3117	42	2	its	its	PRON
easat-3117	42	3	1999	1999	NUM
easat-3117	42	4	bulletin"internal	bulletin"internal	ADJ
easat-3117	42	5	auditing	auditing	NOUN
easat-3117	42	6	is	be	AUX
easat-3117	42	7	an	an	DET
easat-3117	42	8	independent	independent	ADJ
easat-3117	42	9	and	and	CCONJ
easat-3117	42	10	objective	objective	ADJ
easat-3117	42	11	service	service	NOUN
easat-3117	42	12	that	that	PRON
easat-3117	42	13	provides	provide	VERB
easat-3117	42	14	assurance	assurance	NOUN
easat-3117	42	15	and	and	CCONJ
easat-3117	42	16	consulting	consulting	NOUN
easat-3117	42	17	to	to	PART
easat-3117	42	18	enhance	enhance	VERB
easat-3117	42	19	an	an	DET
easat-3117	42	20	organization	organization	NOUN
easat-3117	42	21	's	's	PART
easat-3117	42	22	operations	operation	NOUN
easat-3117	42	23	.	.	PUNCT
easat-3117	43	1	by	by	ADP
easat-3117	43	2	systematically	systematically	ADV
easat-3117	43	3	evaluating	evaluate	VERB
easat-3117	43	4	and	and	CCONJ
easat-3117	43	5	improving	improve	VERB
easat-3117	43	6	risk	risk	NOUN
easat-3117	43	7	management	management	NOUN
easat-3117	43	8	,	,	PUNCT
easat-3117	43	9	control	control	NOUN
easat-3117	43	10	,	,	PUNCT
easat-3117	43	11	and	and	CCONJ
easat-3117	43	12	governance	governance	NOUN
easat-3117	43	13	processes	process	NOUN
easat-3117	43	14	,	,	PUNCT
easat-3117	43	15	internal	internal	ADJ
easat-3117	43	16	auditing	auditing	NOUN
easat-3117	43	17	helps	help	VERB
easat-3117	43	18	organizations	organization	NOUN
easat-3117	43	19	achieve	achieve	VERB
easat-3117	43	20	their	their	PRON
easat-3117	43	21	goals	goal	NOUN
easat-3117	43	22	[	[	X
easat-3117	43	23	2	2	NUM
easat-3117	43	24	]	]	PUNCT
easat-3117	43	25	.	.	PUNCT
easat-3117	44	1	internal	internal	ADJ
easat-3117	44	2	audit	audit	NOUN
easat-3117	44	3	is	be	AUX
easat-3117	44	4	a	a	DET
easat-3117	44	5	supervisory	supervisory	ADJ
easat-3117	44	6	control	control	NOUN
easat-3117	44	7	that	that	PRON
easat-3117	44	8	assesses	assess	VERB
easat-3117	44	9	the	the	DET
easat-3117	44	10	design	design	NOUN
easat-3117	44	11	and	and	CCONJ
easat-3117	44	12	operation	operation	NOUN
easat-3117	44	13	of	of	ADP
easat-3117	44	14	other	other	ADJ
easat-3117	44	15	organizational	organizational	ADJ
easat-3117	44	16	controls	control	NOUN
easat-3117	44	17	to	to	PART
easat-3117	44	18	ensure	ensure	VERB
easat-3117	44	19	their	their	PRON
easat-3117	44	20	effectiveness	effectiveness	NOUN
easat-3117	44	21	.	.	PUNCT
easat-3117	45	1	it	it	PRON
easat-3117	45	2	evolved	evolve	VERB
easat-3117	45	3	from	from	ADP
easat-3117	45	4	the	the	DET
easat-3117	45	5	increasing	increase	VERB
easat-3117	45	6	need	need	NOUN
easat-3117	45	7	for	for	SCONJ
easat-3117	45	8	top	top	ADJ
easat-3117	45	9	management	management	NOUN
easat-3117	45	10	to	to	PART
easat-3117	45	11	use	use	VERB
easat-3117	45	12	it	it	PRON
easat-3117	45	13	as	as	ADP
easat-3117	45	14	a	a	DET
easat-3117	45	15	control	control	NOUN
easat-3117	45	16	and	and	CCONJ
easat-3117	45	17	management	management	NOUN
easat-3117	45	18	tool	tool	NOUN
easat-3117	45	19	to	to	PART
easat-3117	45	20	fulfill	fulfill	VERB
easat-3117	45	21	stakeholder	stakeholder	NOUN
easat-3117	45	22	needs	need	NOUN
easat-3117	45	23	.	.	PUNCT
easat-3117	46	1	internal	internal	ADJ
easat-3117	46	2	audit	audit	NOUN
easat-3117	46	3	assists	assist	VERB
easat-3117	46	4	management	management	NOUN
easat-3117	46	5	at	at	ADP
easat-3117	46	6	all	all	DET
easat-3117	46	7	levels	level	NOUN
easat-3117	46	8	in	in	ADP
easat-3117	46	9	fulfilling	fulfil	VERB
easat-3117	46	10	obligations	obligation	NOUN
easat-3117	46	11	and	and	CCONJ
easat-3117	46	12	improving	improve	VERB
easat-3117	46	13	efficiency	efficiency	NOUN
easat-3117	46	14	through	through	ADP
easat-3117	46	15	analysis	analysis	NOUN
easat-3117	46	16	,	,	PUNCT
easat-3117	46	17	evaluation	evaluation	NOUN
easat-3117	46	18	,	,	PUNCT
easat-3117	46	19	consultation	consultation	NOUN
easat-3117	46	20	,	,	PUNCT
easat-3117	46	21	studies	study	NOUN
easat-3117	46	22	,	,	PUNCT
easat-3117	46	23	and	and	CCONJ
easat-3117	46	24	suggestions	suggestion	NOUN
easat-3117	46	25	.	.	PUNCT
easat-3117	47	1	it	it	PRON
easat-3117	47	2	enables	enable	VERB
easat-3117	47	3	organizational	organizational	ADJ
easat-3117	47	4	self	self	NOUN
easat-3117	47	5	-	-	PUNCT
easat-3117	47	6	correction	correction	NOUN
easat-3117	47	7	and	and	CCONJ
easat-3117	47	8	development	development	NOUN
easat-3117	47	9	[	[	X
easat-3117	47	10	3	3	NUM
easat-3117	47	11	]	]	PUNCT
easat-3117	47	12	.	.	PUNCT
easat-3117	48	1	internal	internal	ADJ
easat-3117	48	2	audit	audit	NOUN
easat-3117	48	3	is	be	AUX
easat-3117	48	4	also	also	ADV
easat-3117	48	5	a	a	DET
easat-3117	48	6	management	management	NOUN
easat-3117	48	7	safety	safety	NOUN
easat-3117	48	8	valve	valve	NOUN
easat-3117	48	9	,	,	PUNCT
easat-3117	48	10	described	describe	VERB
easat-3117	48	11	as	as	ADP
easat-3117	48	12	the	the	DET
easat-3117	48	13	eyes	eye	NOUN
easat-3117	48	14	and	and	CCONJ
easat-3117	48	15	ears	ear	NOUN
easat-3117	48	16	of	of	ADP
easat-3117	48	17	management	management	NOUN
easat-3117	48	18	[	[	X
easat-3117	48	19	4	4	NUM
easat-3117	48	20	]	]	PUNCT
easat-3117	48	21	.	.	PUNCT
easat-3117	49	1	5114	5114	NUM
easat-3117	49	2	edelweiss	edelweiss	PROPN
easat-3117	49	3	applied	apply	VERB
easat-3117	49	4	science	science	NOUN
easat-3117	49	5	and	and	CCONJ
easat-3117	49	6	technology	technology	NOUN
easat-3117	49	7	issn	issn	PROPN
easat-3117	49	8	:	:	PUNCT
easat-3117	49	9	2576	2576	NUM
easat-3117	49	10	-	-	SYM
easat-3117	49	11	8484	8484	NUM
easat-3117	49	12	vol	vol	NOUN
easat-3117	49	13	.	.	PROPN
easat-3117	49	14	8	8	NUM
easat-3117	49	15	,	,	PUNCT
easat-3117	49	16	no	no	INTJ
easat-3117	49	17	.	.	NOUN
easat-3117	49	18	6	6	NUM
easat-3117	49	19	:	:	PUNCT
easat-3117	49	20	5112	5112	NUM
easat-3117	49	21	-	-	SYM
easat-3117	49	22	5129	5129	NUM
easat-3117	49	23	,	,	PUNCT
easat-3117	49	24	2024	2024	NUM
easat-3117	49	25	doi	doi	NOUN
easat-3117	49	26	:	:	PUNCT
easat-3117	49	27	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	49	28	©	©	PROPN
easat-3117	49	29	2024	2024	NUM
easat-3117	49	30	by	by	ADP
easat-3117	49	31	the	the	DET
easat-3117	49	32	author	author	NOUN
easat-3117	49	33	;	;	PUNCT
easat-3117	49	34	licensee	licensee	PROPN
easat-3117	49	35	learning	learning	NOUN
easat-3117	49	36	gate	gate	NOUN
easat-3117	49	37	internal	internal	ADJ
easat-3117	49	38	audit	audit	NOUN
easat-3117	49	39	is	be	AUX
easat-3117	49	40	pivotal	pivotal	ADJ
easat-3117	49	41	to	to	ADP
easat-3117	49	42	corporate	corporate	ADJ
easat-3117	49	43	governance	governance	NOUN
easat-3117	49	44	.	.	PUNCT
easat-3117	50	1	by	by	ADP
easat-3117	50	2	enhancing	enhance	VERB
easat-3117	50	3	credibility	credibility	NOUN
easat-3117	50	4	,	,	PUNCT
easat-3117	50	5	fairness	fairness	NOUN
easat-3117	50	6	,	,	PUNCT
easat-3117	50	7	and	and	CCONJ
easat-3117	50	8	employee	employee	NOUN
easat-3117	50	9	conduct	conduct	NOUN
easat-3117	50	10	,	,	PUNCT
easat-3117	50	11	and	and	CCONJ
easat-3117	50	12	reducing	reduce	VERB
easat-3117	50	13	administrative	administrative	ADJ
easat-3117	50	14	and	and	CCONJ
easat-3117	50	15	financial	financial	ADJ
easat-3117	50	16	corruption	corruption	NOUN
easat-3117	50	17	risks	risk	NOUN
easat-3117	50	18	,	,	PUNCT
easat-3117	50	19	internal	internal	ADJ
easat-3117	50	20	auditors	auditor	NOUN
easat-3117	50	21	empower	empower	VERB
easat-3117	50	22	citizens	citizen	NOUN
easat-3117	50	23	to	to	PART
easat-3117	50	24	hold	hold	VERB
easat-3117	50	25	companies	company	NOUN
easat-3117	50	26	accountable	accountable	ADJ
easat-3117	50	27	,	,	PUNCT
easat-3117	50	28	thereby	thereby	ADV
easat-3117	50	29	strengthening	strengthen	VERB
easat-3117	50	30	the	the	DET
easat-3117	50	31	governance	governance	NOUN
easat-3117	50	32	process	process	NOUN
easat-3117	50	33	[	[	X
easat-3117	50	34	5	5	NUM
easat-3117	50	35	]	]	PUNCT
easat-3117	50	36	.	.	PUNCT
easat-3117	51	1	professional	professional	ADJ
easat-3117	51	2	and	and	CCONJ
easat-3117	51	3	regulatory	regulatory	ADJ
easat-3117	51	4	bodies	body	NOUN
easat-3117	51	5	recognize	recognize	VERB
easat-3117	51	6	the	the	DET
easat-3117	51	7	crucial	crucial	ADJ
easat-3117	51	8	role	role	NOUN
easat-3117	51	9	of	of	ADP
easat-3117	51	10	internal	internal	ADJ
easat-3117	51	11	audit	audit	NOUN
easat-3117	51	12	in	in	ADP
easat-3117	51	13	corporate	corporate	ADJ
easat-3117	51	14	governance	governance	NOUN
easat-3117	51	15	and	and	CCONJ
easat-3117	51	16	their	their	PRON
easat-3117	51	17	interconnectedness	interconnectedness	NOUN
easat-3117	51	18	.	.	PUNCT
easat-3117	52	1	the	the	DET
easat-3117	52	2	cadbury	cadbury	PROPN
easat-3117	52	3	committee	committee	NOUN
easat-3117	52	4	emphasized	emphasize	VERB
easat-3117	52	5	internal	internal	ADJ
easat-3117	52	6	auditors	auditor	NOUN
easat-3117	52	7	'	'	PART
easat-3117	52	8	responsibility	responsibility	NOUN
easat-3117	52	9	in	in	ADP
easat-3117	52	10	fraud	fraud	NOUN
easat-3117	52	11	and	and	CCONJ
easat-3117	52	12	misrepresentation	misrepresentation	NOUN
easat-3117	52	13	prevention	prevention	NOUN
easat-3117	52	14	and	and	CCONJ
easat-3117	52	15	detection	detection	NOUN
easat-3117	52	16	.	.	PUNCT
easat-3117	53	1	achieving	achieve	VERB
easat-3117	53	2	this	this	PRON
easat-3117	53	3	requires	require	VERB
easat-3117	53	4	independence	independence	NOUN
easat-3117	53	5	,	,	PUNCT
easat-3117	53	6	organization	organization	NOUN
easat-3117	53	7	,	,	PUNCT
easat-3117	53	8	and	and	CCONJ
easat-3117	53	9	legal	legal	ADJ
easat-3117	53	10	foundation	foundation	NOUN
easat-3117	53	11	.	.	PUNCT
easat-3117	54	1	reporting	report	VERB
easat-3117	54	2	directly	directly	ADV
easat-3117	54	3	to	to	ADP
easat-3117	54	4	the	the	DET
easat-3117	54	5	audit	audit	NOUN
easat-3117	54	6	committee	committee	NOUN
easat-3117	54	7	,	,	PUNCT
easat-3117	54	8	rather	rather	ADV
easat-3117	54	9	than	than	ADP
easat-3117	54	10	management	management	NOUN
easat-3117	54	11	,	,	PUNCT
easat-3117	54	12	strengthens	strengthen	VERB
easat-3117	54	13	independence	independence	NOUN
easat-3117	54	14	.	.	PUNCT
easat-3117	55	1	effective	effective	ADJ
easat-3117	55	2	audit	audit	NOUN
easat-3117	55	3	committees	committee	NOUN
easat-3117	55	4	can	can	AUX
easat-3117	55	5	leverage	leverage	VERB
easat-3117	55	6	internal	internal	ADJ
easat-3117	55	7	audit	audit	NOUN
easat-3117	55	8	resources	resource	NOUN
easat-3117	55	9	to	to	PART
easat-3117	55	10	access	access	VERB
easat-3117	55	11	vital	vital	ADJ
easat-3117	55	12	company	company	NOUN
easat-3117	55	13	-	-	PUNCT
easat-3117	55	14	specific	specific	ADJ
easat-3117	55	15	information	information	NOUN
easat-3117	55	16	,	,	PUNCT
easat-3117	55	17	strengthening	strengthen	VERB
easat-3117	55	18	internal	internal	ADJ
easat-3117	55	19	controls	control	NOUN
easat-3117	55	20	and	and	CCONJ
easat-3117	55	21	accounting	accounting	NOUN
easat-3117	55	22	policies	policy	NOUN
easat-3117	55	23	[	[	X
easat-3117	55	24	6	6	NUM
easat-3117	55	25	]	]	PUNCT
easat-3117	55	26	.	.	PUNCT
easat-3117	56	1	effective	effective	ADJ
easat-3117	56	2	corporate	corporate	ADJ
easat-3117	56	3	governance	governance	NOUN
easat-3117	56	4	ensures	ensure	VERB
easat-3117	56	5	accurate	accurate	ADJ
easat-3117	56	6	financial	financial	ADJ
easat-3117	56	7	reporting	reporting	NOUN
easat-3117	56	8	,	,	PUNCT
easat-3117	56	9	including	include	VERB
easat-3117	56	10	internal	internal	ADJ
easat-3117	56	11	control	control	NOUN
easat-3117	56	12	and	and	CCONJ
easat-3117	56	13	financial	financial	ADJ
easat-3117	56	14	results	result	NOUN
easat-3117	56	15	reports	report	NOUN
easat-3117	56	16	,	,	PUNCT
easat-3117	56	17	and	and	CCONJ
easat-3117	56	18	effective	effective	ADJ
easat-3117	56	19	internal	internal	ADJ
easat-3117	56	20	control	control	NOUN
easat-3117	56	21	procedures	procedure	NOUN
easat-3117	56	22	[	[	X
easat-3117	56	23	7	7	NUM
easat-3117	56	24	]	]	PUNCT
easat-3117	56	25	.	.	PUNCT
easat-3117	57	1	the	the	DET
easat-3117	57	2	sarbanes	sarbanes	PROPN
easat-3117	57	3	-	-	PUNCT
easat-3117	57	4	oxley	oxley	ADJ
easat-3117	57	5	act	act	NOUN
easat-3117	57	6	of	of	ADP
easat-3117	57	7	2002	2002	NUM
easat-3117	57	8	significantly	significantly	ADV
easat-3117	57	9	expanded	expand	VERB
easat-3117	57	10	the	the	DET
easat-3117	57	11	internal	internal	ADJ
easat-3117	57	12	audit	audit	NOUN
easat-3117	57	13	function	function	NOUN
easat-3117	57	14	's	's	PART
easat-3117	57	15	role	role	NOUN
easat-3117	57	16	in	in	ADP
easat-3117	57	17	response	response	NOUN
easat-3117	57	18	to	to	ADP
easat-3117	57	19	the	the	DET
easat-3117	57	20	us	us	PROPN
easat-3117	57	21	economy	economy	NOUN
easat-3117	57	22	's	's	PART
easat-3117	57	23	financial	financial	ADJ
easat-3117	57	24	scandals	scandal	NOUN
easat-3117	57	25	.	.	PUNCT
easat-3117	58	1	the	the	DET
easat-3117	58	2	act	act	NOUN
easat-3117	58	3	aimed	aim	VERB
easat-3117	58	4	to	to	PART
easat-3117	58	5	improve	improve	VERB
easat-3117	58	6	corporate	corporate	ADJ
easat-3117	58	7	governance	governance	NOUN
easat-3117	58	8	,	,	PUNCT
easat-3117	58	9	with	with	ADP
easat-3117	58	10	section	section	NOUN
easat-3117	58	11	404	404	NUM
easat-3117	58	12	mandating	mandate	VERB
easat-3117	58	13	management	management	NOUN
easat-3117	58	14	to	to	PART
easat-3117	58	15	document	document	VERB
easat-3117	58	16	,	,	PUNCT
easat-3117	58	17	assess	assess	NOUN
easat-3117	58	18	,	,	PUNCT
easat-3117	58	19	and	and	CCONJ
easat-3117	58	20	report	report	NOUN
easat-3117	58	21	on	on	ADP
easat-3117	58	22	internal	internal	ADJ
easat-3117	58	23	control	control	NOUN
easat-3117	58	24	effectiveness	effectiveness	NOUN
easat-3117	58	25	.	.	PUNCT
easat-3117	59	1	external	external	ADJ
easat-3117	59	2	auditors	auditor	NOUN
easat-3117	59	3	were	be	AUX
easat-3117	59	4	also	also	ADV
easat-3117	59	5	required	require	VERB
easat-3117	59	6	to	to	PART
easat-3117	59	7	evaluate	evaluate	VERB
easat-3117	59	8	management	management	NOUN
easat-3117	59	9	's	's	PART
easat-3117	59	10	assessment	assessment	NOUN
easat-3117	59	11	and	and	CCONJ
easat-3117	59	12	express	express	VERB
easat-3117	59	13	an	an	DET
easat-3117	59	14	opinion	opinion	NOUN
easat-3117	59	15	on	on	ADP
easat-3117	59	16	it	it	PRON
easat-3117	59	17	.	.	PUNCT
easat-3117	60	1	the	the	DET
easat-3117	60	2	scope	scope	NOUN
easat-3117	60	3	of	of	ADP
easat-3117	60	4	internal	internal	ADJ
easat-3117	60	5	auditing	auditing	NOUN
easat-3117	60	6	focuses	focus	VERB
easat-3117	60	7	on	on	ADP
easat-3117	60	8	the	the	DET
easat-3117	60	9	following	following	NOUN
easat-3117	60	10	:	:	PUNCT
easat-3117	60	11	1	1	X
easat-3117	60	12	.	.	X
easat-3117	60	13	examining	examine	VERB
easat-3117	60	14	financial	financial	ADJ
easat-3117	60	15	,	,	PUNCT
easat-3117	60	16	administrative	administrative	ADJ
easat-3117	60	17	,	,	PUNCT
easat-3117	60	18	and	and	CCONJ
easat-3117	60	19	operational	operational	ADJ
easat-3117	60	20	information	information	NOUN
easat-3117	60	21	,	,	PUNCT
easat-3117	60	22	and	and	CCONJ
easat-3117	60	23	reviewing	review	VERB
easat-3117	60	24	its	its	PRON
easat-3117	60	25	reliability	reliability	NOUN
easat-3117	60	26	and	and	CCONJ
easat-3117	60	27	the	the	DET
easat-3117	60	28	methods	method	NOUN
easat-3117	60	29	used	use	VERB
easat-3117	60	30	to	to	PART
easat-3117	60	31	identify	identify	VERB
easat-3117	60	32	,	,	PUNCT
easat-3117	60	33	measure	measure	NOUN
easat-3117	60	34	,	,	PUNCT
easat-3117	60	35	classify	classify	VERB
easat-3117	60	36	,	,	PUNCT
easat-3117	60	37	and	and	CCONJ
easat-3117	60	38	report	report	VERB
easat-3117	60	39	such	such	ADJ
easat-3117	60	40	information	information	NOUN
easat-3117	60	41	[	[	X
easat-3117	60	42	8	8	NUM
easat-3117	60	43	]	]	PUNCT
easat-3117	60	44	.	.	PUNCT
easat-3117	61	1	this	this	PRON
easat-3117	61	2	may	may	AUX
easat-3117	61	3	include	include	VERB
easat-3117	61	4	reviewing	review	VERB
easat-3117	61	5	the	the	DET
easat-3117	61	6	methods	method	NOUN
easat-3117	61	7	related	relate	VERB
easat-3117	61	8	to	to	ADP
easat-3117	61	9	identifying	identify	VERB
easat-3117	61	10	,	,	PUNCT
easat-3117	61	11	measuring	measure	VERB
easat-3117	61	12	,	,	PUNCT
easat-3117	61	13	classifying	classify	VERB
easat-3117	61	14	,	,	PUNCT
easat-3117	61	15	and	and	CCONJ
easat-3117	61	16	preparing	prepare	VERB
easat-3117	61	17	reports	report	NOUN
easat-3117	61	18	on	on	ADP
easat-3117	61	19	information	information	NOUN
easat-3117	61	20	and	and	CCONJ
easat-3117	61	21	inquiries	inquiry	NOUN
easat-3117	61	22	about	about	ADP
easat-3117	61	23	specific	specific	ADJ
easat-3117	61	24	items	item	NOUN
easat-3117	61	25	,	,	PUNCT
easat-3117	61	26	as	as	ADV
easat-3117	61	27	well	well	ADV
easat-3117	61	28	as	as	ADP
easat-3117	61	29	detailed	detailed	ADJ
easat-3117	61	30	examination	examination	NOUN
easat-3117	61	31	of	of	ADP
easat-3117	61	32	operations	operation	NOUN
easat-3117	61	33	,	,	PUNCT
easat-3117	61	34	balances	balance	NOUN
easat-3117	61	35	,	,	PUNCT
easat-3117	61	36	and	and	CCONJ
easat-3117	61	37	procedures	procedure	NOUN
easat-3117	61	38	.	.	PUNCT
easat-3117	62	1	2	2	X
easat-3117	62	2	.	.	X
easat-3117	62	3	reviewing	review	VERB
easat-3117	62	4	the	the	DET
easat-3117	62	5	accounting	accounting	NOUN
easat-3117	62	6	system	system	NOUN
easat-3117	62	7	and	and	CCONJ
easat-3117	62	8	internal	internal	ADJ
easat-3117	62	9	control	control	NOUN
easat-3117	62	10	systems	system	NOUN
easat-3117	62	11	is	be	AUX
easat-3117	62	12	a	a	DET
easat-3117	62	13	fundamental	fundamental	ADJ
easat-3117	62	14	function	function	NOUN
easat-3117	62	15	that	that	PRON
easat-3117	62	16	requires	require	VERB
easat-3117	62	17	reasonable	reasonable	ADJ
easat-3117	62	18	care	care	NOUN
easat-3117	62	19	and	and	CCONJ
easat-3117	62	20	is	be	AUX
easat-3117	62	21	derived	derive	VERB
easat-3117	62	22	from	from	ADP
easat-3117	62	23	the	the	DET
easat-3117	62	24	management	management	NOUN
easat-3117	62	25	that	that	PRON
easat-3117	62	26	delegates	delegate	VERB
easat-3117	62	27	its	its	PRON
easat-3117	62	28	tasks	task	NOUN
easat-3117	62	29	,	,	PUNCT
easat-3117	62	30	in	in	ADP
easat-3117	62	31	addition	addition	NOUN
easat-3117	62	32	to	to	ADP
easat-3117	62	33	supervising	supervise	VERB
easat-3117	62	34	operations	operation	NOUN
easat-3117	62	35	and	and	CCONJ
easat-3117	62	36	making	make	VERB
easat-3117	62	37	necessary	necessary	ADJ
easat-3117	62	38	recommendations	recommendation	NOUN
easat-3117	62	39	.	.	PUNCT
easat-3117	63	1	3	3	X
easat-3117	63	2	.	.	X
easat-3117	63	3	examining	examine	VERB
easat-3117	63	4	and	and	CCONJ
easat-3117	63	5	evaluating	evaluate	VERB
easat-3117	63	6	the	the	DET
easat-3117	63	7	economic	economic	ADJ
easat-3117	63	8	,	,	PUNCT
easat-3117	63	9	administrative	administrative	ADJ
easat-3117	63	10	,	,	PUNCT
easat-3117	63	11	and	and	CCONJ
easat-3117	63	12	operational	operational	ADJ
easat-3117	63	13	efficiency	efficiency	NOUN
easat-3117	63	14	in	in	ADP
easat-3117	63	15	the	the	DET
easat-3117	63	16	use	use	NOUN
easat-3117	63	17	of	of	ADP
easat-3117	63	18	resources	resource	NOUN
easat-3117	63	19	,	,	PUNCT
easat-3117	63	20	as	as	ADV
easat-3117	63	21	well	well	ADV
easat-3117	63	22	as	as	ADP
easat-3117	63	23	reviewing	review	VERB
easat-3117	63	24	non	non	ADJ
easat-3117	63	25	-	-	ADJ
easat-3117	63	26	administrative	administrative	ADJ
easat-3117	63	27	controls	control	NOUN
easat-3117	63	28	in	in	ADP
easat-3117	63	29	the	the	DET
easat-3117	63	30	organization	organization	NOUN
easat-3117	63	31	,	,	PUNCT
easat-3117	63	32	reviewing	review	VERB
easat-3117	63	33	established	establish	VERB
easat-3117	63	34	systems	system	NOUN
easat-3117	63	35	,	,	PUNCT
easat-3117	63	36	and	and	CCONJ
easat-3117	63	37	ensuring	ensure	VERB
easat-3117	63	38	compliance	compliance	NOUN
easat-3117	63	39	with	with	ADP
easat-3117	63	40	adopted	adopt	VERB
easat-3117	63	41	policies	policy	NOUN
easat-3117	63	42	,	,	PUNCT
easat-3117	63	43	plans	plan	NOUN
easat-3117	63	44	,	,	PUNCT
easat-3117	63	45	procedures	procedure	NOUN
easat-3117	63	46	,	,	PUNCT
easat-3117	63	47	laws	law	NOUN
easat-3117	63	48	,	,	PUNCT
easat-3117	63	49	and	and	CCONJ
easat-3117	63	50	regulations	regulation	NOUN
easat-3117	63	51	that	that	PRON
easat-3117	63	52	may	may	AUX
easat-3117	63	53	have	have	VERB
easat-3117	63	54	a	a	DET
easat-3117	63	55	general	general	ADJ
easat-3117	63	56	impact	impact	NOUN
easat-3117	63	57	on	on	ADP
easat-3117	63	58	operations	operation	NOUN
easat-3117	63	59	and	and	CCONJ
easat-3117	63	60	reports	report	NOUN
easat-3117	63	61	to	to	PART
easat-3117	63	62	determine	determine	VERB
easat-3117	63	63	the	the	DET
easat-3117	63	64	extent	extent	NOUN
easat-3117	63	65	of	of	ADP
easat-3117	63	66	the	the	DET
easat-3117	63	67	organization	organization	NOUN
easat-3117	63	68	's	's	PART
easat-3117	63	69	adherence	adherence	NOUN
easat-3117	63	70	to	to	ADP
easat-3117	63	71	these	these	DET
easat-3117	63	72	plans	plan	NOUN
easat-3117	63	73	and	and	CCONJ
easat-3117	63	74	policies	policy	NOUN
easat-3117	63	75	[	[	X
easat-3117	63	76	4	4	NUM
easat-3117	63	77	]	]	PUNCT
easat-3117	63	78	.	.	PUNCT
easat-3117	64	1	therefore	therefore	ADV
easat-3117	64	2	,	,	PUNCT
easat-3117	64	3	internal	internal	ADJ
easat-3117	64	4	auditing	auditing	NOUN
easat-3117	64	5	encompasses	encompass	VERB
easat-3117	64	6	several	several	ADJ
easat-3117	64	7	activities	activity	NOUN
easat-3117	64	8	,	,	PUNCT
easat-3117	64	9	primarily	primarily	ADV
easat-3117	64	10	:	:	PUNCT
easat-3117	64	11	reviewing	review	VERB
easat-3117	64	12	and	and	CCONJ
easat-3117	64	13	evaluating	evaluate	VERB
easat-3117	64	14	the	the	DET
easat-3117	64	15	adequacy	adequacy	NOUN
easat-3117	64	16	and	and	CCONJ
easat-3117	64	17	implementation	implementation	NOUN
easat-3117	64	18	of	of	ADP
easat-3117	64	19	accounting	accounting	NOUN
easat-3117	64	20	,	,	PUNCT
easat-3117	64	21	financial	financial	ADJ
easat-3117	64	22	,	,	PUNCT
easat-3117	64	23	and	and	CCONJ
easat-3117	64	24	operational	operational	ADJ
easat-3117	64	25	controls	control	NOUN
easat-3117	64	26	;	;	PUNCT
easat-3117	64	27	assessing	assess	VERB
easat-3117	64	28	employee	employee	NOUN
easat-3117	64	29	adherence	adherence	NOUN
easat-3117	64	30	to	to	ADP
easat-3117	64	31	policies	policy	NOUN
easat-3117	64	32	,	,	PUNCT
easat-3117	64	33	plans	plan	NOUN
easat-3117	64	34	,	,	PUNCT
easat-3117	64	35	and	and	CCONJ
easat-3117	64	36	procedures	procedure	NOUN
easat-3117	64	37	;	;	PUNCT
easat-3117	64	38	evaluating	evaluate	VERB
easat-3117	64	39	accounting	accounting	NOUN
easat-3117	64	40	procedures	procedure	NOUN
easat-3117	64	41	for	for	ADP
easat-3117	64	42	asset	asset	NOUN
easat-3117	64	43	protection	protection	NOUN
easat-3117	64	44	and	and	CCONJ
easat-3117	64	45	security	security	NOUN
easat-3117	64	46	;	;	PUNCT
easat-3117	64	47	determining	determine	VERB
easat-3117	64	48	the	the	DET
easat-3117	64	49	reliability	reliability	NOUN
easat-3117	64	50	of	of	ADP
easat-3117	64	51	accounting	accounting	NOUN
easat-3117	64	52	and	and	CCONJ
easat-3117	64	53	other	other	ADJ
easat-3117	64	54	organizational	organizational	ADJ
easat-3117	64	55	data	datum	NOUN
easat-3117	64	56	;	;	PUNCT
easat-3117	64	57	and	and	CCONJ
easat-3117	64	58	assessing	assess	VERB
easat-3117	64	59	the	the	DET
easat-3117	64	60	effectiveness	effectiveness	NOUN
easat-3117	64	61	of	of	ADP
easat-3117	64	62	responsibility	responsibility	NOUN
easat-3117	64	63	execution	execution	NOUN
easat-3117	64	64	.	.	PUNCT
easat-3117	65	1	both	both	CCONJ
easat-3117	65	2	internal	internal	ADJ
easat-3117	65	3	and	and	CCONJ
easat-3117	65	4	external	external	ADJ
easat-3117	65	5	audit	audit	NOUN
easat-3117	65	6	standards	standard	NOUN
easat-3117	65	7	outline	outline	VERB
easat-3117	65	8	criteria	criterion	NOUN
easat-3117	65	9	for	for	ADP
easat-3117	65	10	assessing	assess	VERB
easat-3117	65	11	internal	internal	ADJ
easat-3117	65	12	audit	audit	NOUN
easat-3117	65	13	quality	quality	NOUN
easat-3117	65	14	.	.	PUNCT
easat-3117	66	1	for	for	ADP
easat-3117	66	2	instance	instance	NOUN
easat-3117	66	3	,	,	PUNCT
easat-3117	66	4	aicpa	aicpa	VERB
easat-3117	66	5	’s	’s	PART
easat-3117	66	6	1991	1991	NUM
easat-3117	66	7	[	[	X
easat-3117	66	8	9	9	NUM
easat-3117	66	9	]	]	PUNCT
easat-3117	66	10	statement	statement	NOUN
easat-3117	66	11	on	on	ADP
easat-3117	66	12	auditing	auditing	NOUN
easat-3117	66	13	standards	standard	NOUN
easat-3117	67	1	no	no	INTJ
easat-3117	67	2	.	.	NOUN
easat-3117	67	3	65	65	NUM
easat-3117	67	4	identified	identify	VERB
easat-3117	67	5	competence	competence	NOUN
easat-3117	67	6	(	(	PUNCT
easat-3117	67	7	measured	measure	VERB
easat-3117	67	8	by	by	ADP
easat-3117	67	9	qualifications	qualification	NOUN
easat-3117	67	10	and	and	CCONJ
easat-3117	67	11	certifications	certification	NOUN
easat-3117	67	12	)	)	PUNCT
easat-3117	67	13	and	and	CCONJ
easat-3117	67	14	objectivity	objectivity	NOUN
easat-3117	67	15	(	(	PUNCT
easat-3117	67	16	determined	determine	VERB
easat-3117	67	17	by	by	ADP
easat-3117	67	18	reporting	report	VERB
easat-3117	67	19	and	and	CCONJ
easat-3117	67	20	staffing	staffing	NOUN
easat-3117	67	21	)	)	PUNCT
easat-3117	67	22	as	as	ADP
easat-3117	67	23	key	key	ADJ
easat-3117	67	24	factors	factor	NOUN
easat-3117	67	25	.	.	PUNCT
easat-3117	68	1	audit	audit	NOUN
easat-3117	68	2	program	program	NOUN
easat-3117	68	3	accuracy	accuracy	NOUN
easat-3117	68	4	,	,	PUNCT
easat-3117	68	5	sufficiency	sufficiency	NOUN
easat-3117	68	6	,	,	PUNCT
easat-3117	68	7	and	and	CCONJ
easat-3117	68	8	scope	scope	NOUN
easat-3117	68	9	were	be	AUX
easat-3117	68	10	also	also	ADV
easat-3117	68	11	considered	consider	VERB
easat-3117	68	12	.	.	PUNCT
easat-3117	69	1	conversely	conversely	ADV
easat-3117	69	2	,	,	PUNCT
easat-3117	69	3	the	the	DET
easat-3117	69	4	institute	institute	NOUN
easat-3117	69	5	of	of	ADP
easat-3117	69	6	internal	internal	ADJ
easat-3117	69	7	auditors	auditor	NOUN
easat-3117	69	8	emphasized	emphasize	VERB
easat-3117	69	9	independence	independence	NOUN
easat-3117	69	10	,	,	PUNCT
easat-3117	69	11	objectivity	objectivity	NOUN
easat-3117	69	12	,	,	PUNCT
easat-3117	69	13	professionalism	professionalism	NOUN
easat-3117	69	14	,	,	PUNCT
easat-3117	69	15	and	and	CCONJ
easat-3117	69	16	due	due	ADJ
easat-3117	69	17	care	care	NOUN
easat-3117	69	18	[	[	X
easat-3117	69	19	10	10	NUM
easat-3117	69	20	]	]	PUNCT
easat-3117	69	21	as	as	ADP
easat-3117	69	22	essential	essential	ADJ
easat-3117	69	23	for	for	ADP
easat-3117	69	24	quality	quality	NOUN
easat-3117	69	25	internal	internal	ADJ
easat-3117	69	26	auditing	auditing	NOUN
easat-3117	69	27	.	.	PUNCT
easat-3117	70	1	in	in	ADP
easat-3117	70	2	this	this	DET
easat-3117	70	3	study	study	NOUN
easat-3117	70	4	,	,	PUNCT
easat-3117	70	5	internal	internal	ADJ
easat-3117	70	6	auditing	auditing	NOUN
easat-3117	70	7	will	will	AUX
easat-3117	70	8	be	be	AUX
easat-3117	70	9	analyzed	analyze	VERB
easat-3117	70	10	based	base	VERB
easat-3117	70	11	on	on	ADP
easat-3117	70	12	the	the	DET
easat-3117	70	13	aforementioned	aforementioned	ADJ
easat-3117	70	14	statement	statement	NOUN
easat-3117	70	15	on	on	ADP
easat-3117	70	16	auditing	auditing	NOUN
easat-3117	70	17	standards	standard	NOUN
easat-3117	71	1	no	no	INTJ
easat-3117	71	2	.	.	PROPN
easat-3117	71	3	65	65	NUM
easat-3117	71	4	issued	issue	VERB
easat-3117	71	5	by	by	ADP
easat-3117	71	6	the	the	DET
easat-3117	71	7	american	american	PROPN
easat-3117	71	8	institute	institute	PROPN
easat-3117	71	9	of	of	ADP
easat-3117	71	10	certified	certify	VERB
easat-3117	71	11	public	public	ADJ
easat-3117	71	12	accountants	accountant	NOUN
easat-3117	71	13	.	.	PUNCT
easat-3117	72	1	2.2	2.2	NUM
easat-3117	72	2	.	.	PUNCT
easat-3117	73	1	improving	improve	VERB
easat-3117	73	2	the	the	DET
easat-3117	73	3	performance	performance	NOUN
easat-3117	73	4	of	of	ADP
easat-3117	73	5	government	government	NOUN
easat-3117	73	6	institutions	institution	NOUN
easat-3117	73	7	financial	financial	ADJ
easat-3117	73	8	difficulties	difficulty	NOUN
easat-3117	73	9	within	within	ADP
easat-3117	73	10	numerous	numerous	ADJ
easat-3117	73	11	large	large	ADJ
easat-3117	73	12	iraqi	iraqi	ADJ
easat-3117	73	13	government	government	NOUN
easat-3117	73	14	entities	entity	NOUN
easat-3117	73	15	have	have	AUX
easat-3117	73	16	spurred	spur	VERB
easat-3117	73	17	a	a	DET
easat-3117	73	18	growing	grow	VERB
easat-3117	73	19	need	need	NOUN
easat-3117	73	20	for	for	ADP
easat-3117	73	21	controls	control	NOUN
easat-3117	73	22	,	,	PUNCT
easat-3117	73	23	standards	standard	NOUN
easat-3117	73	24	,	,	PUNCT
easat-3117	73	25	ethical	ethical	ADJ
easat-3117	73	26	,	,	PUNCT
easat-3117	73	27	and	and	CCONJ
easat-3117	73	28	professional	professional	ADJ
easat-3117	73	29	guidelines	guideline	NOUN
easat-3117	73	30	to	to	PART
easat-3117	73	31	bolster	bolster	VERB
easat-3117	73	32	trust	trust	NOUN
easat-3117	73	33	and	and	CCONJ
easat-3117	73	34	credibility	credibility	NOUN
easat-3117	73	35	in	in	ADP
easat-3117	73	36	financial	financial	ADJ
easat-3117	73	37	reports	report	NOUN
easat-3117	73	38	.	.	PUNCT
easat-3117	74	1	such	such	ADJ
easat-3117	74	2	reports	report	NOUN
easat-3117	74	3	are	be	AUX
easat-3117	74	4	vital	vital	ADJ
easat-3117	74	5	for	for	ADP
easat-3117	74	6	citizens	citizen	NOUN
easat-3117	74	7	and	and	CCONJ
easat-3117	74	8	investors	investor	NOUN
easat-3117	74	9	alike	alike	ADV
easat-3117	74	10	.	.	PUNCT
easat-3117	75	1	consequently	consequently	ADV
easat-3117	75	2	,	,	PUNCT
easat-3117	75	3	the	the	DET
easat-3117	75	4	imperative	imperative	NOUN
easat-3117	75	5	to	to	PART
easat-3117	75	6	enhance	enhance	VERB
easat-3117	75	7	government	government	NOUN
easat-3117	75	8	institution	institution	NOUN
easat-3117	75	9	performance	performance	NOUN
easat-3117	75	10	has	have	AUX
easat-3117	75	11	surfaced	surface	VERB
easat-3117	75	12	across	across	ADP
easat-3117	75	13	developed	develop	VERB
easat-3117	75	14	and	and	CCONJ
easat-3117	75	15	emerging	emerge	VERB
easat-3117	75	16	economies	economy	NOUN
easat-3117	75	17	in	in	ADP
easat-3117	75	18	recent	recent	ADJ
easat-3117	75	19	decades	decade	NOUN
easat-3117	75	20	.	.	PUNCT
easat-3117	76	1	this	this	DET
easat-3117	76	2	urgency	urgency	NOUN
easat-3117	76	3	was	be	AUX
easat-3117	76	4	particularly	particularly	ADV
easat-3117	76	5	amplified	amplify	VERB
easat-3117	76	6	by	by	ADP
easat-3117	76	7	financial	financial	ADJ
easat-3117	76	8	crises	crisis	NOUN
easat-3117	76	9	afflicting	afflict	VERB
easat-3117	76	10	various	various	ADJ
easat-3117	76	11	iraqi	iraqi	ADJ
easat-3117	76	12	institutions	institution	NOUN
easat-3117	76	13	,	,	PUNCT
easat-3117	76	14	directing	direct	VERB
easat-3117	76	15	research	research	NOUN
easat-3117	76	16	focus	focus	NOUN
easat-3117	76	17	towards	towards	ADP
easat-3117	76	18	their	their	PRON
easat-3117	76	19	performance	performance	NOUN
easat-3117	76	20	[	[	X
easat-3117	76	21	11	11	NUM
easat-3117	76	22	]	]	PUNCT
easat-3117	76	23	.	.	PUNCT
easat-3117	77	1	the	the	DET
easat-3117	77	2	work	work	NOUN
easat-3117	77	3	of	of	ADP
easat-3117	77	4	williamson	williamson	PROPN
easat-3117	77	5	[	[	X
easat-3117	77	6	12	12	NUM
easat-3117	77	7	]	]	PUNCT
easat-3117	77	8	posits	posit	NOUN
easat-3117	77	9	that	that	SCONJ
easat-3117	77	10	government	government	NOUN
easat-3117	77	11	institutions	institution	NOUN
easat-3117	77	12	enhance	enhance	VERB
easat-3117	77	13	performance	performance	NOUN
easat-3117	77	14	as	as	ADP
easat-3117	77	15	a	a	DET
easat-3117	77	16	strategic	strategic	ADJ
easat-3117	77	17	pursuit	pursuit	NOUN
easat-3117	77	18	of	of	ADP
easat-3117	77	19	primary	primary	ADJ
easat-3117	77	20	objectives	objective	NOUN
easat-3117	77	21	.	.	PUNCT
easat-3117	78	1	this	this	PRON
easat-3117	78	2	occurs	occur	VERB
easat-3117	78	3	within	within	ADP
easat-3117	78	4	a	a	DET
easat-3117	78	5	moral	moral	ADJ
easat-3117	78	6	framework	framework	NOUN
easat-3117	78	7	originating	originate	VERB
easat-3117	78	8	internally	internally	ADV
easat-3117	78	9	as	as	SCONJ
easat-3117	78	10	5115	5115	NUM
easat-3117	78	11	edelweiss	edelweiss	PROPN
easat-3117	78	12	applied	apply	VERB
easat-3117	78	13	science	science	NOUN
easat-3117	78	14	and	and	CCONJ
easat-3117	78	15	technology	technology	NOUN
easat-3117	78	16	issn	issn	PROPN
easat-3117	78	17	:	:	PUNCT
easat-3117	78	18	2576	2576	NUM
easat-3117	78	19	-	-	SYM
easat-3117	78	20	8484	8484	NUM
easat-3117	78	21	vol	vol	NOUN
easat-3117	78	22	.	.	PROPN
easat-3117	79	1	8	8	NUM
easat-3117	79	2	,	,	PUNCT
easat-3117	79	3	no	no	INTJ
easat-3117	79	4	.	.	NOUN
easat-3117	79	5	6	6	NUM
easat-3117	79	6	:	:	PUNCT
easat-3117	79	7	5112	5112	NUM
easat-3117	79	8	-	-	SYM
easat-3117	79	9	5129	5129	NUM
easat-3117	79	10	,	,	PUNCT
easat-3117	79	11	2024	2024	NUM
easat-3117	79	12	doi	doi	NOUN
easat-3117	79	13	:	:	PUNCT
easat-3117	79	14	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	79	15	©	©	PROPN
easat-3117	79	16	2024	2024	NUM
easat-3117	79	17	by	by	ADP
easat-3117	79	18	the	the	DET
easat-3117	79	19	author	author	NOUN
easat-3117	79	20	;	;	PUNCT
easat-3117	79	21	licensee	licensee	PROPN
easat-3117	79	22	learning	learning	NOUN
easat-3117	79	23	gate	gate	VERB
easat-3117	79	24	an	an	DET
easat-3117	79	25	autonomous	autonomous	ADJ
easat-3117	79	26	ethical	ethical	ADJ
easat-3117	79	27	entity	entity	NOUN
easat-3117	79	28	.	.	PUNCT
easat-3117	80	1	the	the	DET
easat-3117	80	2	institution	institution	NOUN
easat-3117	80	3	's	's	PART
easat-3117	80	4	administrative	administrative	ADJ
easat-3117	80	5	structure	structure	NOUN
easat-3117	80	6	,	,	PUNCT
easat-3117	80	7	systems	system	NOUN
easat-3117	80	8	,	,	PUNCT
easat-3117	80	9	and	and	CCONJ
easat-3117	80	10	internal	internal	ADJ
easat-3117	80	11	rules	rule	NOUN
easat-3117	80	12	facilitate	facilitate	VERB
easat-3117	80	13	objective	objective	ADJ
easat-3117	80	14	attainment	attainment	NOUN
easat-3117	80	15	through	through	ADP
easat-3117	80	16	its	its	PRON
easat-3117	80	17	own	own	ADJ
easat-3117	80	18	capacities	capacity	NOUN
easat-3117	80	19	,	,	PUNCT
easat-3117	80	20	independent	independent	ADJ
easat-3117	80	21	of	of	ADP
easat-3117	80	22	individual	individual	ADJ
easat-3117	80	23	dominance	dominance	NOUN
easat-3117	80	24	,	,	PUNCT
easat-3117	80	25	without	without	ADP
easat-3117	80	26	compromising	compromise	VERB
easat-3117	80	27	the	the	DET
easat-3117	80	28	interests	interest	NOUN
easat-3117	80	29	of	of	ADP
easat-3117	80	30	relevant	relevant	ADJ
easat-3117	80	31	stakeholders	stakeholder	NOUN
easat-3117	80	32	.	.	PUNCT
easat-3117	81	1	due	due	ADP
easat-3117	81	2	to	to	ADP
easat-3117	81	3	growing	grow	VERB
easat-3117	81	4	attention	attention	NOUN
easat-3117	81	5	on	on	ADP
easat-3117	81	6	improving	improve	VERB
easat-3117	81	7	government	government	NOUN
easat-3117	81	8	institution	institution	NOUN
easat-3117	81	9	performance	performance	NOUN
easat-3117	81	10	,	,	PUNCT
easat-3117	81	11	numerous	numerous	ADJ
easat-3117	81	12	organizations	organization	NOUN
easat-3117	81	13	have	have	AUX
easat-3117	81	14	rigorously	rigorously	ADV
easat-3117	81	15	studied	study	VERB
easat-3117	81	16	and	and	CCONJ
easat-3117	81	17	defined	define	VERB
easat-3117	81	18	standards	standard	NOUN
easat-3117	81	19	for	for	ADP
easat-3117	81	20	its	its	PRON
easat-3117	81	21	implementation	implementation	NOUN
easat-3117	81	22	.	.	PUNCT
easat-3117	82	1	key	key	ADJ
easat-3117	82	2	contributors	contributor	NOUN
easat-3117	82	3	include	include	VERB
easat-3117	82	4	the	the	DET
easat-3117	82	5	oecd	oecd	PROPN
easat-3117	82	6	,	,	PUNCT
easat-3117	82	7	the	the	DET
easat-3117	82	8	basel	basel	PROPN
easat-3117	82	9	committee	committee	PROPN
easat-3117	82	10	under	under	ADP
easat-3117	82	11	the	the	DET
easat-3117	82	12	bank	bank	NOUN
easat-3117	82	13	for	for	ADP
easat-3117	82	14	international	international	ADJ
easat-3117	82	15	settlements	settlement	NOUN
easat-3117	82	16	,	,	PUNCT
easat-3117	82	17	and	and	CCONJ
easat-3117	82	18	the	the	DET
easat-3117	82	19	world	world	PROPN
easat-3117	82	20	bank	bank	PROPN
easat-3117	82	21	group	group	NOUN
easat-3117	82	22	's	's	PART
easat-3117	82	23	international	international	ADJ
easat-3117	82	24	finance	finance	NOUN
easat-3117	82	25	corporation	corporation	NOUN
easat-3117	82	26	.	.	PUNCT
easat-3117	83	1	this	this	DET
easat-3117	83	2	pursuit	pursuit	NOUN
easat-3117	83	3	aims	aim	VERB
easat-3117	83	4	to	to	PART
easat-3117	83	5	safeguard	safeguard	VERB
easat-3117	83	6	shareholder	shareholder	NOUN
easat-3117	83	7	rights	right	NOUN
easat-3117	83	8	,	,	PUNCT
easat-3117	83	9	uphold	uphold	VERB
easat-3117	83	10	justice	justice	NOUN
easat-3117	83	11	,	,	PUNCT
easat-3117	83	12	protect	protect	VERB
easat-3117	83	13	diverse	diverse	ADJ
easat-3117	83	14	interests	interest	NOUN
easat-3117	83	15	,	,	PUNCT
easat-3117	83	16	facilitate	facilitate	VERB
easat-3117	83	17	information	information	NOUN
easat-3117	83	18	sharing	sharing	NOUN
easat-3117	83	19	and	and	CCONJ
easat-3117	83	20	communication	communication	NOUN
easat-3117	83	21	,	,	PUNCT
easat-3117	83	22	and	and	CCONJ
easat-3117	83	23	establish	establish	VERB
easat-3117	83	24	organizational	organizational	ADJ
easat-3117	83	25	strategy	strategy	NOUN
easat-3117	83	26	[	[	X
easat-3117	83	27	13	13	NUM
easat-3117	83	28	]	]	PUNCT
easat-3117	83	29	.	.	PUNCT
easat-3117	84	1	numerous	numerous	ADJ
easat-3117	84	2	literatures	literature	NOUN
easat-3117	84	3	have	have	AUX
easat-3117	84	4	indicated	indicate	VERB
easat-3117	84	5	that	that	SCONJ
easat-3117	84	6	improving	improve	VERB
easat-3117	84	7	the	the	DET
easat-3117	84	8	performance	performance	NOUN
easat-3117	84	9	of	of	ADP
easat-3117	84	10	government	government	NOUN
easat-3117	84	11	institutions	institution	NOUN
easat-3117	84	12	,	,	PUNCT
easat-3117	84	13	in	in	ADP
easat-3117	84	14	order	order	NOUN
easat-3117	84	15	to	to	PART
easat-3117	84	16	achieve	achieve	VERB
easat-3117	84	17	their	their	PRON
easat-3117	84	18	objectives	objective	NOUN
easat-3117	84	19	,	,	PUNCT
easat-3117	84	20	is	be	AUX
easat-3117	84	21	based	base	VERB
easat-3117	84	22	on	on	ADP
easat-3117	84	23	a	a	DET
easat-3117	84	24	set	set	NOUN
easat-3117	84	25	of	of	ADP
easat-3117	84	26	fundamental	fundamental	ADJ
easat-3117	84	27	pillars	pillar	NOUN
easat-3117	84	28	,	,	PUNCT
easat-3117	84	29	namely	namely	ADV
easat-3117	84	30	:	:	PUNCT
easat-3117	84	31	1	1	X
easat-3117	84	32	.	.	X
easat-3117	84	33	disclosure	disclosure	NOUN
easat-3117	84	34	and	and	CCONJ
easat-3117	84	35	transparency	transparency	NOUN
easat-3117	84	36	:	:	PUNCT
easat-3117	84	37	transparency	transparency	NOUN
easat-3117	84	38	involves	involve	VERB
easat-3117	84	39	providing	provide	VERB
easat-3117	84	40	information	information	NOUN
easat-3117	84	41	to	to	PART
easat-3117	84	42	safeguard	safeguard	VERB
easat-3117	84	43	shareholder	shareholder	NOUN
easat-3117	84	44	interests	interest	NOUN
easat-3117	84	45	and	and	CCONJ
easat-3117	84	46	demonstrate	demonstrate	VERB
easat-3117	84	47	institutional	institutional	ADJ
easat-3117	84	48	accountability	accountability	NOUN
easat-3117	84	49	to	to	ADP
easat-3117	84	50	society	society	NOUN
easat-3117	84	51	[	[	X
easat-3117	84	52	14	14	NUM
easat-3117	84	53	]	]	PUNCT
easat-3117	84	54	.	.	PUNCT
easat-3117	85	1	transparency	transparency	NOUN
easat-3117	85	2	underpins	underpin	VERB
easat-3117	85	3	justice	justice	NOUN
easat-3117	85	4	,	,	PUNCT
easat-3117	85	5	integrity	integrity	NOUN
easat-3117	85	6	,	,	PUNCT
easat-3117	85	7	and	and	CCONJ
easat-3117	85	8	trust	trust	NOUN
easat-3117	85	9	in	in	ADP
easat-3117	85	10	organizational	organizational	ADJ
easat-3117	85	11	management	management	NOUN
easat-3117	85	12	[	[	X
easat-3117	85	13	15	15	NUM
easat-3117	85	14	]	]	PUNCT
easat-3117	85	15	.	.	PUNCT
easat-3117	86	1	its	its	PRON
easat-3117	86	2	prominence	prominence	NOUN
easat-3117	86	3	rose	rise	VERB
easat-3117	86	4	with	with	ADP
easat-3117	86	5	the	the	DET
easat-3117	86	6	expanding	expand	VERB
easat-3117	86	7	economic	economic	ADJ
easat-3117	86	8	role	role	NOUN
easat-3117	86	9	of	of	ADP
easat-3117	86	10	capital	capital	NOUN
easat-3117	86	11	markets	market	NOUN
easat-3117	86	12	,	,	PUNCT
easat-3117	86	13	as	as	SCONJ
easat-3117	86	14	published	publish	VERB
easat-3117	86	15	financial	financial	ADJ
easat-3117	86	16	reports	report	NOUN
easat-3117	86	17	became	become	VERB
easat-3117	86	18	crucial	crucial	ADJ
easat-3117	86	19	for	for	ADP
easat-3117	86	20	decisionmaking	decisionmake	VERB
easat-3117	86	21	[	[	X
easat-3117	86	22	16	16	NUM
easat-3117	86	23	]	]	PUNCT
easat-3117	86	24	.	.	PUNCT
easat-3117	87	1	financial	financial	ADJ
easat-3117	87	2	report	report	NOUN
easat-3117	87	3	disclosures	disclosure	NOUN
easat-3117	87	4	,	,	PUNCT
easat-3117	87	5	including	include	VERB
easat-3117	87	6	explanations	explanation	NOUN
easat-3117	87	7	,	,	PUNCT
easat-3117	87	8	tables	table	NOUN
easat-3117	87	9	,	,	PUNCT
easat-3117	87	10	and	and	CCONJ
easat-3117	87	11	statement	statement	NOUN
easat-3117	87	12	components	component	NOUN
easat-3117	87	13	,	,	PUNCT
easat-3117	87	14	must	must	AUX
easat-3117	87	15	be	be	AUX
easat-3117	87	16	presented	present	VERB
easat-3117	87	17	fairly	fairly	ADV
easat-3117	87	18	,	,	PUNCT
easat-3117	87	19	honestly	honestly	ADV
easat-3117	87	20	,	,	PUNCT
easat-3117	87	21	truthfully	truthfully	ADV
easat-3117	87	22	,	,	PUNCT
easat-3117	87	23	objectively	objectively	ADV
easat-3117	87	24	,	,	PUNCT
easat-3117	87	25	and	and	CCONJ
easat-3117	87	26	integrally	integrally	ADV
easat-3117	87	27	to	to	ADP
easat-3117	87	28	all	all	DET
easat-3117	87	29	shareholders	shareholder	NOUN
easat-3117	87	30	and	and	CCONJ
easat-3117	87	31	stakeholders	stakeholder	NOUN
easat-3117	87	32	promptly	promptly	ADV
easat-3117	87	33	[	[	X
easat-3117	87	34	17	17	NUM
easat-3117	87	35	]	]	SYM
easat-3117	87	36	.	.	PUNCT
easat-3117	88	1	2	2	X
easat-3117	88	2	.	.	X
easat-3117	88	3	accountability	accountability	NOUN
easat-3117	88	4	:	:	PUNCT
easat-3117	89	1	stakeholders	stakeholder	NOUN
easat-3117	89	2	,	,	PUNCT
easat-3117	89	3	including	include	VERB
easat-3117	89	4	shareholders	shareholder	NOUN
easat-3117	89	5	,	,	PUNCT
easat-3117	89	6	employees	employee	NOUN
easat-3117	89	7	,	,	PUNCT
easat-3117	89	8	and	and	CCONJ
easat-3117	89	9	the	the	DET
easat-3117	89	10	community	community	NOUN
easat-3117	89	11	,	,	PUNCT
easat-3117	89	12	continuously	continuously	ADV
easat-3117	89	13	monitor	monitor	VERB
easat-3117	89	14	and	and	CCONJ
easat-3117	89	15	assess	assess	NOUN
easat-3117	89	16	management	management	NOUN
easat-3117	89	17	.	.	PUNCT
easat-3117	90	1	this	this	DET
easat-3117	90	2	oversight	oversight	NOUN
easat-3117	90	3	is	be	AUX
easat-3117	90	4	facilitated	facilitate	VERB
easat-3117	90	5	by	by	ADP
easat-3117	90	6	internal	internal	ADJ
easat-3117	90	7	structures	structure	NOUN
easat-3117	90	8	like	like	ADP
easat-3117	90	9	independent	independent	ADJ
easat-3117	90	10	audit	audit	NOUN
easat-3117	90	11	committees	committee	NOUN
easat-3117	90	12	and	and	CCONJ
easat-3117	90	13	internal	internal	ADJ
easat-3117	90	14	audit	audit	NOUN
easat-3117	90	15	departments	department	NOUN
easat-3117	90	16	.	.	PUNCT
easat-3117	91	1	hermanson	hermanson	NOUN
easat-3117	91	2	&	&	CCONJ
easat-3117	91	3	rittenberg	rittenberg	PROPN
easat-3117	92	1	[	[	X
easat-3117	92	2	18	18	NUM
easat-3117	92	3	]	]	PUNCT
easat-3117	92	4	argue	argue	VERB
easat-3117	92	5	that	that	SCONJ
easat-3117	92	6	realizing	realize	VERB
easat-3117	92	7	organizational	organizational	ADJ
easat-3117	92	8	strategy	strategy	NOUN
easat-3117	92	9	necessitates	necessitate	VERB
easat-3117	92	10	holding	hold	VERB
easat-3117	92	11	the	the	DET
easat-3117	92	12	board	board	NOUN
easat-3117	92	13	,	,	PUNCT
easat-3117	92	14	audit	audit	NOUN
easat-3117	92	15	committee	committee	NOUN
easat-3117	92	16	,	,	PUNCT
easat-3117	92	17	senior	senior	ADJ
easat-3117	92	18	management	management	NOUN
easat-3117	92	19	,	,	PUNCT
easat-3117	92	20	internal	internal	ADJ
easat-3117	92	21	and	and	CCONJ
easat-3117	92	22	external	external	ADJ
easat-3117	92	23	auditors	auditor	NOUN
easat-3117	92	24	accountable	accountable	ADJ
easat-3117	92	25	to	to	ADP
easat-3117	92	26	stakeholders	stakeholder	NOUN
easat-3117	92	27	.	.	PUNCT
easat-3117	93	1	3	3	X
easat-3117	93	2	.	.	X
easat-3117	93	3	responsibility	responsibility	NOUN
easat-3117	93	4	:	:	PUNCT
easat-3117	93	5	this	this	PRON
easat-3117	93	6	means	mean	VERB
easat-3117	93	7	that	that	SCONJ
easat-3117	93	8	the	the	DET
easat-3117	93	9	company	company	NOUN
easat-3117	93	10	has	have	VERB
easat-3117	93	11	a	a	DET
easat-3117	93	12	moral	moral	ADJ
easat-3117	93	13	mission	mission	NOUN
easat-3117	93	14	to	to	PART
easat-3117	93	15	fulfill	fulfill	VERB
easat-3117	93	16	in	in	ADP
easat-3117	93	17	society	society	NOUN
easat-3117	93	18	and	and	CCONJ
easat-3117	93	19	that	that	SCONJ
easat-3117	93	20	managers	manager	NOUN
easat-3117	93	21	recognize	recognize	VERB
easat-3117	93	22	that	that	SCONJ
easat-3117	93	23	they	they	PRON
easat-3117	93	24	have	have	VERB
easat-3117	93	25	obligations	obligation	NOUN
easat-3117	93	26	towards	towards	ADP
easat-3117	93	27	protecting	protect	VERB
easat-3117	93	28	the	the	DET
easat-3117	93	29	environment	environment	NOUN
easat-3117	93	30	and	and	CCONJ
easat-3117	93	31	towards	towards	ADP
easat-3117	93	32	employees	employee	NOUN
easat-3117	93	33	,	,	PUNCT
easat-3117	93	34	as	as	ADV
easat-3117	93	35	well	well	ADV
easat-3117	93	36	as	as	ADP
easat-3117	93	37	improving	improve	VERB
easat-3117	93	38	the	the	DET
easat-3117	93	39	services	service	NOUN
easat-3117	93	40	provided	provide	VERB
easat-3117	93	41	to	to	ADP
easat-3117	93	42	them	they	PRON
easat-3117	93	43	[	[	X
easat-3117	93	44	19	19	NUM
easat-3117	93	45	]	]	PUNCT
easat-3117	93	46	.	.	PUNCT
easat-3117	94	1	credit	credit	PROPN
easat-3117	94	2	lyonnais	lyonnais	PROPN
easat-3117	94	3	s.a	s.a	PROPN
easat-3117	94	4	.	.	PROPN
easat-3117	94	5	has	have	AUX
easat-3117	94	6	clarified	clarify	VERB
easat-3117	94	7	responsibility	responsibility	NOUN
easat-3117	94	8	in	in	ADP
easat-3117	94	9	the	the	DET
easat-3117	94	10	following	follow	VERB
easat-3117	94	11	paragraphs	paragraph	NOUN
easat-3117	94	12	[	[	X
easat-3117	94	13	20	20	NUM
easat-3117	94	14	]	]	PUNCT
easat-3117	94	15	:	:	PUNCT
easat-3117	94	16	the	the	DET
easat-3117	94	17	existence	existence	NOUN
easat-3117	94	18	of	of	ADP
easat-3117	94	19	the	the	DET
easat-3117	94	20	competence	competence	NOUN
easat-3117	94	21	and	and	CCONJ
easat-3117	94	22	effectiveness	effectiveness	NOUN
easat-3117	94	23	of	of	ADP
easat-3117	94	24	the	the	DET
easat-3117	94	25	board	board	NOUN
easat-3117	94	26	of	of	ADP
easat-3117	94	27	directors	director	NOUN
easat-3117	94	28	,	,	PUNCT
easat-3117	94	29	the	the	DET
easat-3117	94	30	establishment	establishment	NOUN
easat-3117	94	31	of	of	ADP
easat-3117	94	32	mechanisms	mechanism	NOUN
easat-3117	94	33	to	to	PART
easat-3117	94	34	punish	punish	VERB
easat-3117	94	35	executive	executive	ADJ
easat-3117	94	36	managers	manager	NOUN
easat-3117	94	37	and	and	CCONJ
easat-3117	94	38	board	board	NOUN
easat-3117	94	39	members	member	NOUN
easat-3117	94	40	,	,	PUNCT
easat-3117	94	41	taking	take	VERB
easat-3117	94	42	effective	effective	ADJ
easat-3117	94	43	action	action	NOUN
easat-3117	94	44	against	against	ADP
easat-3117	94	45	individuals	individual	NOUN
easat-3117	94	46	who	who	PRON
easat-3117	94	47	overstep	overstep	VERB
easat-3117	94	48	their	their	PRON
easat-3117	94	49	boundaries	boundary	NOUN
easat-3117	94	50	,	,	PUNCT
easat-3117	94	51	and	and	CCONJ
easat-3117	94	52	transparency	transparency	NOUN
easat-3117	94	53	and	and	CCONJ
easat-3117	94	54	fairness	fairness	NOUN
easat-3117	94	55	in	in	ADP
easat-3117	94	56	dealing	deal	VERB
easat-3117	94	57	with	with	ADP
easat-3117	94	58	shares	share	NOUN
easat-3117	94	59	by	by	ADP
easat-3117	94	60	board	board	NOUN
easat-3117	94	61	members	member	NOUN
easat-3117	94	62	.	.	PUNCT
easat-3117	95	1	4	4	X
easat-3117	95	2	.	.	X
easat-3117	95	3	justice	justice	NOUN
easat-3117	95	4	:	:	PUNCT
easat-3117	95	5	this	this	PRON
easat-3117	95	6	entails	entail	VERB
easat-3117	95	7	respecting	respect	VERB
easat-3117	95	8	the	the	DET
easat-3117	95	9	rights	right	NOUN
easat-3117	95	10	of	of	ADP
easat-3117	95	11	the	the	DET
easat-3117	95	12	company	company	NOUN
easat-3117	95	13	's	's	PART
easat-3117	95	14	stakeholders	stakeholder	NOUN
easat-3117	95	15	and	and	CCONJ
easat-3117	95	16	equitably	equitably	ADV
easat-3117	95	17	distributing	distribute	VERB
easat-3117	95	18	tasks	task	NOUN
easat-3117	95	19	,	,	PUNCT
easat-3117	95	20	duties	duty	NOUN
easat-3117	95	21	,	,	PUNCT
easat-3117	95	22	and	and	CCONJ
easat-3117	95	23	responsibilities	responsibility	NOUN
easat-3117	95	24	among	among	ADP
easat-3117	95	25	employees	employee	NOUN
easat-3117	95	26	[	[	X
easat-3117	95	27	21	21	NUM
easat-3117	95	28	]	]	PUNCT
easat-3117	95	29	.	.	PUNCT
easat-3117	96	1	in	in	ADP
easat-3117	96	2	this	this	DET
easat-3117	96	3	regard	regard	NOUN
easat-3117	96	4	,	,	PUNCT
easat-3117	96	5	the	the	DET
easat-3117	96	6	oecd	oecd	PROPN
easat-3117	96	7	has	have	AUX
easat-3117	96	8	highlighted	highlight	VERB
easat-3117	96	9	the	the	DET
easat-3117	96	10	necessity	necessity	NOUN
easat-3117	96	11	of	of	ADP
easat-3117	96	12	establishing	establish	VERB
easat-3117	96	13	systems	system	NOUN
easat-3117	96	14	that	that	PRON
easat-3117	96	15	prevent	prevent	VERB
easat-3117	96	16	employees	employee	NOUN
easat-3117	96	17	,	,	PUNCT
easat-3117	96	18	including	include	VERB
easat-3117	96	19	management	management	NOUN
easat-3117	96	20	,	,	PUNCT
easat-3117	96	21	from	from	ADP
easat-3117	96	22	exploiting	exploit	VERB
easat-3117	96	23	their	their	PRON
easat-3117	96	24	positions	position	NOUN
easat-3117	96	25	,	,	PUNCT
easat-3117	96	26	and	and	CCONJ
easat-3117	96	27	mandates	mandate	NOUN
easat-3117	96	28	that	that	PRON
easat-3117	96	29	board	board	NOUN
easat-3117	96	30	members	member	NOUN
easat-3117	96	31	disclose	disclose	VERB
easat-3117	96	32	any	any	DET
easat-3117	96	33	significant	significant	ADJ
easat-3117	96	34	interests	interest	NOUN
easat-3117	96	35	related	relate	VERB
easat-3117	96	36	to	to	ADP
easat-3117	96	37	the	the	DET
easat-3117	96	38	organization	organization	NOUN
easat-3117	96	39	’s	’s	PART
easat-3117	96	40	operations	operation	NOUN
easat-3117	97	1	[	[	X
easat-3117	97	2	22	22	NUM
easat-3117	97	3	]	]	PUNCT
easat-3117	97	4	.	.	PUNCT
easat-3117	98	1	5	5	X
easat-3117	98	2	.	.	X
easat-3117	98	3	independence	independence	NOUN
easat-3117	98	4	:	:	PUNCT
easat-3117	98	5	independence	independence	NOUN
easat-3117	98	6	is	be	AUX
easat-3117	98	7	a	a	DET
easat-3117	98	8	cornerstone	cornerstone	NOUN
easat-3117	98	9	for	for	ADP
easat-3117	98	10	mitigating	mitigate	VERB
easat-3117	98	11	or	or	CCONJ
easat-3117	98	12	eliminating	eliminate	VERB
easat-3117	98	13	conflicts	conflict	NOUN
easat-3117	98	14	of	of	ADP
easat-3117	98	15	interest	interest	NOUN
easat-3117	98	16	through	through	ADP
easat-3117	98	17	the	the	DET
easat-3117	98	18	establishment	establishment	NOUN
easat-3117	98	19	of	of	ADP
easat-3117	98	20	independent	independent	ADJ
easat-3117	98	21	committees	committee	NOUN
easat-3117	98	22	,	,	PUNCT
easat-3117	98	23	the	the	DET
easat-3117	98	24	appointment	appointment	NOUN
easat-3117	98	25	of	of	ADP
easat-3117	98	26	auditors	auditor	NOUN
easat-3117	98	27	,	,	PUNCT
easat-3117	98	28	and	and	CCONJ
easat-3117	98	29	the	the	DET
easat-3117	98	30	prevention	prevention	NOUN
easat-3117	98	31	of	of	ADP
easat-3117	98	32	any	any	DET
easat-3117	98	33	party	party	NOUN
easat-3117	98	34	's	's	PART
easat-3117	98	35	control	control	NOUN
easat-3117	98	36	or	or	CCONJ
easat-3117	98	37	influence	influence	NOUN
easat-3117	98	38	over	over	ADP
easat-3117	98	39	board	board	NOUN
easat-3117	98	40	decisions	decision	NOUN
easat-3117	98	41	[	[	X
easat-3117	98	42	15	15	NUM
easat-3117	98	43	]	]	PUNCT
easat-3117	98	44	.	.	PUNCT
easat-3117	99	1	the	the	DET
easat-3117	99	2	institute	institute	PROPN
easat-3117	99	3	of	of	ADP
easat-3117	99	4	internal	internal	ADJ
easat-3117	99	5	auditors	auditor	NOUN
easat-3117	99	6	'	'	PART
easat-3117	99	7	u.s	u.s	PROPN
easat-3117	99	8	.	.	PROPN
easat-3117	99	9	standards	standard	NOUN
easat-3117	99	10	underscore	underscore	VERB
easat-3117	99	11	the	the	DET
easat-3117	99	12	criticality	criticality	NOUN
easat-3117	99	13	of	of	ADP
easat-3117	99	14	internal	internal	ADJ
easat-3117	99	15	auditor	auditor	NOUN
easat-3117	99	16	independence	independence	NOUN
easat-3117	99	17	and	and	CCONJ
easat-3117	99	18	objectivity	objectivity	NOUN
easat-3117	99	19	.	.	PUNCT
easat-3117	100	1	this	this	PRON
easat-3117	100	2	includes	include	VERB
easat-3117	100	3	reporting	report	VERB
easat-3117	100	4	to	to	ADP
easat-3117	100	5	the	the	DET
easat-3117	100	6	highest	high	ADJ
easat-3117	100	7	organizational	organizational	ADJ
easat-3117	100	8	level	level	NOUN
easat-3117	100	9	,	,	PUNCT
easat-3117	100	10	maintaining	maintain	VERB
easat-3117	100	11	impartiality	impartiality	NOUN
easat-3117	100	12	,	,	PUNCT
easat-3117	100	13	and	and	CCONJ
easat-3117	100	14	avoiding	avoid	VERB
easat-3117	100	15	any	any	DET
easat-3117	100	16	bias	bias	NOUN
easat-3117	100	17	or	or	CCONJ
easat-3117	100	18	conflict	conflict	NOUN
easat-3117	100	19	of	of	ADP
easat-3117	100	20	interest	interest	NOUN
easat-3117	100	21	[	[	X
easat-3117	100	22	23	23	NUM
easat-3117	100	23	]	]	PUNCT
easat-3117	100	24	.	.	PUNCT
easat-3117	101	1	6	6	X
easat-3117	101	2	.	.	X
easat-3117	101	3	laws	law	NOUN
easat-3117	101	4	and	and	CCONJ
easat-3117	101	5	regulations	regulation	NOUN
easat-3117	101	6	:	:	PUNCT
easat-3117	101	7	this	this	PRON
easat-3117	101	8	refers	refer	VERB
easat-3117	101	9	to	to	ADP
easat-3117	101	10	the	the	DET
easat-3117	101	11	intersection	intersection	NOUN
easat-3117	101	12	of	of	ADP
easat-3117	101	13	the	the	DET
easat-3117	101	14	rules	rule	NOUN
easat-3117	101	15	for	for	ADP
easat-3117	101	16	improving	improve	VERB
easat-3117	101	17	the	the	DET
easat-3117	101	18	performance	performance	NOUN
easat-3117	101	19	of	of	ADP
easat-3117	101	20	government	government	NOUN
easat-3117	101	21	institutions	institution	NOUN
easat-3117	101	22	with	with	ADP
easat-3117	101	23	numerous	numerous	ADJ
easat-3117	101	24	laws	law	NOUN
easat-3117	101	25	,	,	PUNCT
easat-3117	101	26	such	such	ADJ
easat-3117	101	27	as	as	ADP
easat-3117	101	28	company	company	NOUN
easat-3117	101	29	laws	law	NOUN
easat-3117	101	30	,	,	PUNCT
easat-3117	101	31	capital	capital	NOUN
easat-3117	101	32	markets	market	NOUN
easat-3117	101	33	,	,	PUNCT
easat-3117	101	34	banks	bank	NOUN
easat-3117	101	35	,	,	PUNCT
easat-3117	101	36	accounting	accounting	NOUN
easat-3117	101	37	,	,	PUNCT
easat-3117	101	38	auditing	auditing	NOUN
easat-3117	101	39	,	,	PUNCT
easat-3117	101	40	and	and	CCONJ
easat-3117	101	41	other	other	ADJ
easat-3117	101	42	laws	law	NOUN
easat-3117	101	43	and	and	CCONJ
easat-3117	101	44	regulations	regulation	NOUN
easat-3117	101	45	that	that	PRON
easat-3117	101	46	clarify	clarify	VERB
easat-3117	101	47	the	the	DET
easat-3117	101	48	rights	right	NOUN
easat-3117	101	49	and	and	CCONJ
easat-3117	101	50	duties	duty	NOUN
easat-3117	101	51	of	of	ADP
easat-3117	101	52	shareholders	shareholder	NOUN
easat-3117	101	53	,	,	PUNCT
easat-3117	101	54	such	such	ADJ
easat-3117	101	55	as	as	ADP
easat-3117	101	56	the	the	DET
easat-3117	101	57	right	right	NOUN
easat-3117	101	58	to	to	PART
easat-3117	101	59	vote	vote	VERB
easat-3117	101	60	,	,	PUNCT
easat-3117	101	61	the	the	DET
easat-3117	101	62	right	right	NOUN
easat-3117	101	63	to	to	PART
easat-3117	101	64	elect	elect	VERB
easat-3117	101	65	board	board	NOUN
easat-3117	101	66	members	member	NOUN
easat-3117	101	67	,	,	PUNCT
easat-3117	101	68	the	the	DET
easat-3117	101	69	right	right	NOUN
easat-3117	101	70	to	to	PART
easat-3117	101	71	appoint	appoint	VERB
easat-3117	101	72	and	and	CCONJ
easat-3117	101	73	dismiss	dismiss	VERB
easat-3117	101	74	auditors	auditor	NOUN
easat-3117	101	75	,	,	PUNCT
easat-3117	101	76	and	and	CCONJ
easat-3117	101	77	the	the	DET
easat-3117	101	78	rights	right	NOUN
easat-3117	101	79	of	of	ADP
easat-3117	101	80	the	the	DET
easat-3117	101	81	community	community	NOUN
easat-3117	101	82	on	on	ADP
easat-3117	101	83	the	the	DET
easat-3117	101	84	organization	organization	NOUN
easat-3117	101	85	and	and	CCONJ
easat-3117	101	86	its	its	PRON
easat-3117	101	87	duties	duty	NOUN
easat-3117	101	88	towards	towards	ADP
easat-3117	101	89	it	it	PRON
easat-3117	101	90	.	.	PUNCT
easat-3117	102	1	corporate	corporate	ADJ
easat-3117	102	2	governance	governance	NOUN
easat-3117	102	3	is	be	AUX
easat-3117	102	4	legally	legally	ADV
easat-3117	102	5	crucial	crucial	ADJ
easat-3117	102	6	to	to	PART
easat-3117	102	7	mitigate	mitigate	VERB
easat-3117	102	8	contract	contract	NOUN
easat-3117	102	9	enforcement	enforcement	NOUN
easat-3117	102	10	challenges	challenge	NOUN
easat-3117	102	11	among	among	ADP
easat-3117	102	12	organizational	organizational	ADJ
easat-3117	102	13	stakeholders	stakeholder	NOUN
easat-3117	102	14	.	.	PUNCT
easat-3117	103	1	it	it	PRON
easat-3117	103	2	safeguards	safeguard	VERB
easat-3117	103	3	against	against	ADP
easat-3117	103	4	contract	contract	NOUN
easat-3117	103	5	breaches	breach	NOUN
easat-3117	103	6	and	and	CCONJ
easat-3117	103	7	protects	protect	VERB
easat-3117	103	8	the	the	DET
easat-3117	103	9	rights	right	NOUN
easat-3117	103	10	of	of	ADP
easat-3117	103	11	all	all	DET
easat-3117	103	12	parties	party	NOUN
easat-3117	103	13	involved	involve	VERB
easat-3117	103	14	[	[	PUNCT
easat-3117	103	15	24	24	NUM
easat-3117	103	16	]	]	PUNCT
easat-3117	103	17	.	.	PUNCT
easat-3117	104	1	5116	5116	NUM
easat-3117	104	2	edelweiss	edelweiss	PROPN
easat-3117	104	3	applied	apply	VERB
easat-3117	104	4	science	science	NOUN
easat-3117	104	5	and	and	CCONJ
easat-3117	104	6	technology	technology	NOUN
easat-3117	104	7	issn	issn	PROPN
easat-3117	104	8	:	:	PUNCT
easat-3117	104	9	2576	2576	NUM
easat-3117	104	10	-	-	SYM
easat-3117	104	11	8484	8484	NUM
easat-3117	104	12	vol	vol	NOUN
easat-3117	104	13	.	.	PROPN
easat-3117	104	14	8	8	NUM
easat-3117	104	15	,	,	PUNCT
easat-3117	104	16	no	no	INTJ
easat-3117	104	17	.	.	NOUN
easat-3117	104	18	6	6	NUM
easat-3117	104	19	:	:	PUNCT
easat-3117	104	20	5112	5112	NUM
easat-3117	104	21	-	-	SYM
easat-3117	104	22	5129	5129	NUM
easat-3117	104	23	,	,	PUNCT
easat-3117	104	24	2024	2024	NUM
easat-3117	104	25	doi	doi	NOUN
easat-3117	104	26	:	:	PUNCT
easat-3117	104	27	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	104	28	©	©	PROPN
easat-3117	104	29	2024	2024	NUM
easat-3117	104	30	by	by	ADP
easat-3117	104	31	the	the	DET
easat-3117	104	32	author	author	NOUN
easat-3117	104	33	;	;	PUNCT
easat-3117	104	34	licensee	licensee	PROPN
easat-3117	104	35	learning	learning	NOUN
easat-3117	104	36	gate	gate	NOUN
easat-3117	104	37	2.3	2.3	NUM
easat-3117	104	38	.	.	PUNCT
easat-3117	105	1	previous	previous	ADJ
easat-3117	105	2	studies	study	NOUN
easat-3117	105	3	in	in	ADP
easat-3117	105	4	order	order	NOUN
easat-3117	105	5	to	to	PART
easat-3117	105	6	form	form	VERB
easat-3117	105	7	a	a	DET
easat-3117	105	8	conceptual	conceptual	ADJ
easat-3117	105	9	framework	framework	NOUN
easat-3117	105	10	on	on	ADP
easat-3117	105	11	which	which	PRON
easat-3117	105	12	the	the	DET
easat-3117	105	13	current	current	ADJ
easat-3117	105	14	study	study	NOUN
easat-3117	105	15	is	be	AUX
easat-3117	105	16	based	base	VERB
easat-3117	105	17	to	to	PART
easat-3117	105	18	clarify	clarify	VERB
easat-3117	105	19	the	the	DET
easat-3117	105	20	basic	basic	ADJ
easat-3117	105	21	aspects	aspect	NOUN
easat-3117	105	22	of	of	ADP
easat-3117	105	23	its	its	PRON
easat-3117	105	24	subject	subject	NOUN
easat-3117	105	25	,	,	PUNCT
easat-3117	105	26	previous	previous	ADJ
easat-3117	105	27	related	related	ADJ
easat-3117	105	28	studies	study	NOUN
easat-3117	105	29	were	be	AUX
easat-3117	105	30	reviewed	review	VERB
easat-3117	105	31	.	.	PUNCT
easat-3117	106	1	the	the	DET
easat-3117	106	2	following	follow	VERB
easat-3117	106	3	is	be	AUX
easat-3117	106	4	a	a	DET
easat-3117	106	5	review	review	NOUN
easat-3117	106	6	of	of	ADP
easat-3117	106	7	some	some	PRON
easat-3117	106	8	of	of	ADP
easat-3117	106	9	these	these	DET
easat-3117	106	10	studies	study	NOUN
easat-3117	106	11	.	.	PUNCT
easat-3117	107	1	rezaee	rezaee	PROPN
easat-3117	107	2	's	's	PART
easat-3117	107	3	study	study	NOUN
easat-3117	107	4	[	[	X
easat-3117	107	5	25	25	NUM
easat-3117	107	6	]	]	PUNCT
easat-3117	107	7	,	,	PUNCT
easat-3117	107	8	conducted	conduct	VERB
easat-3117	107	9	on	on	ADP
easat-3117	107	10	american	american	ADJ
easat-3117	107	11	business	business	NOUN
easat-3117	107	12	companies	company	NOUN
easat-3117	107	13	,	,	PUNCT
easat-3117	107	14	aimed	aim	VERB
easat-3117	107	15	to	to	PART
easat-3117	107	16	identify	identify	VERB
easat-3117	107	17	the	the	DET
easat-3117	107	18	role	role	NOUN
easat-3117	107	19	of	of	ADP
easat-3117	107	20	audit	audit	NOUN
easat-3117	107	21	committees	committee	NOUN
easat-3117	107	22	in	in	ADP
easat-3117	107	23	improving	improve	VERB
easat-3117	107	24	the	the	DET
easat-3117	107	25	shared	share	VERB
easat-3117	107	26	role	role	NOUN
easat-3117	107	27	within	within	ADP
easat-3117	107	28	the	the	DET
easat-3117	107	29	organization	organization	NOUN
easat-3117	107	30	.	.	PUNCT
easat-3117	108	1	this	this	DET
easat-3117	108	2	study	study	NOUN
easat-3117	108	3	proposed	propose	VERB
easat-3117	108	4	some	some	DET
easat-3117	108	5	guiding	guide	VERB
easat-3117	108	6	principles	principle	NOUN
easat-3117	108	7	for	for	ADP
easat-3117	108	8	improving	improve	VERB
easat-3117	108	9	institutional	institutional	ADJ
easat-3117	108	10	quality	quality	NOUN
easat-3117	108	11	,	,	PUNCT
easat-3117	108	12	the	the	DET
easat-3117	108	13	most	most	ADV
easat-3117	108	14	important	important	ADJ
easat-3117	108	15	of	of	ADP
easat-3117	108	16	which	which	PRON
easat-3117	108	17	is	be	AUX
easat-3117	108	18	that	that	SCONJ
easat-3117	108	19	the	the	DET
easat-3117	108	20	board	board	NOUN
easat-3117	108	21	of	of	ADP
easat-3117	108	22	directors	director	NOUN
easat-3117	108	23	should	should	AUX
easat-3117	108	24	select	select	VERB
easat-3117	108	25	the	the	DET
easat-3117	108	26	company	company	NOUN
easat-3117	108	27	's	's	PART
easat-3117	108	28	ceo	ceo	NOUN
easat-3117	108	29	and	and	CCONJ
easat-3117	108	30	oversee	oversee	VERB
easat-3117	108	31	his	his	PRON
easat-3117	108	32	activities	activity	NOUN
easat-3117	108	33	and	and	CCONJ
easat-3117	108	34	the	the	DET
easat-3117	108	35	executive	executive	ADJ
easat-3117	108	36	activities	activity	NOUN
easat-3117	108	37	of	of	ADP
easat-3117	108	38	senior	senior	ADJ
easat-3117	108	39	management	management	NOUN
easat-3117	108	40	.	.	PUNCT
easat-3117	109	1	management	management	NOUN
easat-3117	109	2	should	should	AUX
easat-3117	109	3	be	be	AUX
easat-3117	109	4	responsible	responsible	ADJ
easat-3117	109	5	for	for	ADP
easat-3117	109	6	carrying	carry	VERB
easat-3117	109	7	out	out	ADP
easat-3117	109	8	operational	operational	ADJ
easat-3117	109	9	activities	activity	NOUN
easat-3117	109	10	and	and	CCONJ
easat-3117	109	11	preparing	prepare	VERB
easat-3117	109	12	the	the	DET
easat-3117	109	13	company	company	NOUN
easat-3117	109	14	's	's	PART
easat-3117	109	15	financial	financial	ADJ
easat-3117	109	16	statements	statement	NOUN
easat-3117	109	17	in	in	ADP
easat-3117	109	18	an	an	DET
easat-3117	109	19	ethical	ethical	ADJ
easat-3117	109	20	and	and	CCONJ
easat-3117	109	21	effective	effective	ADJ
easat-3117	109	22	manner	manner	NOUN
easat-3117	109	23	with	with	ADP
easat-3117	109	24	the	the	DET
easat-3117	109	25	aim	aim	NOUN
easat-3117	109	26	of	of	ADP
easat-3117	109	27	creating	create	VERB
easat-3117	109	28	value	value	NOUN
easat-3117	109	29	for	for	ADP
easat-3117	109	30	shareholder	shareholder	NOUN
easat-3117	109	31	.	.	PUNCT
easat-3117	110	1	furthermore	furthermore	ADV
easat-3117	110	2	,	,	PUNCT
easat-3117	110	3	a	a	DET
easat-3117	110	4	study	study	NOUN
easat-3117	110	5	conducted	conduct	VERB
easat-3117	110	6	by	by	ADP
easat-3117	110	7	a.	a.	NOUN
easat-3117	110	8	jumaa	jumaa	PROPN
easat-3117	111	1	[	[	X
easat-3117	111	2	26	26	NUM
easat-3117	111	3	]	]	X
easat-3117	111	4	,	,	PUNCT
easat-3117	111	5	which	which	PRON
easat-3117	111	6	focused	focus	VERB
easat-3117	111	7	on	on	ADP
easat-3117	111	8	improving	improve	VERB
easat-3117	111	9	the	the	DET
easat-3117	111	10	performance	performance	NOUN
easat-3117	111	11	of	of	ADP
easat-3117	111	12	government	government	NOUN
easat-3117	111	13	institutions	institution	NOUN
easat-3117	111	14	and	and	CCONJ
easat-3117	111	15	the	the	DET
easat-3117	111	16	evolution	evolution	NOUN
easat-3117	111	17	of	of	ADP
easat-3117	111	18	the	the	DET
easat-3117	111	19	internal	internal	ADJ
easat-3117	111	20	auditing	auditing	NOUN
easat-3117	111	21	profession	profession	NOUN
easat-3117	111	22	,	,	PUNCT
easat-3117	111	23	highlighted	highlight	VERB
easat-3117	111	24	the	the	DET
easat-3117	111	25	impact	impact	NOUN
easat-3117	111	26	of	of	ADP
easat-3117	111	27	the	the	DET
easat-3117	111	28	evolution	evolution	NOUN
easat-3117	111	29	of	of	ADP
easat-3117	111	30	the	the	DET
easat-3117	111	31	internal	internal	ADJ
easat-3117	111	32	auditing	auditing	NOUN
easat-3117	111	33	profession	profession	NOUN
easat-3117	111	34	in	in	ADP
easat-3117	111	35	supporting	support	VERB
easat-3117	111	36	the	the	DET
easat-3117	111	37	improvement	improvement	NOUN
easat-3117	111	38	of	of	ADP
easat-3117	111	39	performance	performance	NOUN
easat-3117	111	40	in	in	ADP
easat-3117	111	41	jordanian	jordanian	ADJ
easat-3117	111	42	government	government	NOUN
easat-3117	111	43	institutions	institution	NOUN
easat-3117	111	44	in	in	ADP
easat-3117	111	45	light	light	NOUN
easat-3117	111	46	of	of	ADP
easat-3117	111	47	local	local	ADJ
easat-3117	111	48	legislation	legislation	NOUN
easat-3117	111	49	.	.	PUNCT
easat-3117	112	1	mangena	mangena	NOUN
easat-3117	112	2	and	and	CCONJ
easat-3117	112	3	pike	pike	NOUN
easat-3117	112	4	's	's	PART
easat-3117	112	5	study	study	NOUN
easat-3117	112	6	[	[	X
easat-3117	112	7	27	27	NUM
easat-3117	112	8	]	]	PUNCT
easat-3117	112	9	was	be	AUX
easat-3117	112	10	interested	interested	ADJ
easat-3117	112	11	in	in	ADP
easat-3117	112	12	revealing	reveal	VERB
easat-3117	112	13	the	the	DET
easat-3117	112	14	relationship	relationship	NOUN
easat-3117	112	15	between	between	ADP
easat-3117	112	16	improving	improve	VERB
easat-3117	112	17	the	the	DET
easat-3117	112	18	performance	performance	NOUN
easat-3117	112	19	of	of	ADP
easat-3117	112	20	government	government	NOUN
easat-3117	112	21	institutions	institution	NOUN
easat-3117	112	22	and	and	CCONJ
easat-3117	112	23	the	the	DET
easat-3117	112	24	level	level	NOUN
easat-3117	112	25	of	of	ADP
easat-3117	112	26	disclosure	disclosure	NOUN
easat-3117	112	27	,	,	PUNCT
easat-3117	112	28	by	by	ADP
easat-3117	112	29	studying	study	VERB
easat-3117	112	30	the	the	DET
easat-3117	112	31	impact	impact	NOUN
easat-3117	112	32	of	of	ADP
easat-3117	112	33	certain	certain	ADJ
easat-3117	112	34	characteristics	characteristic	NOUN
easat-3117	112	35	of	of	ADP
easat-3117	112	36	company	company	NOUN
easat-3117	112	37	shareholders	shareholder	NOUN
easat-3117	112	38	,	,	PUNCT
easat-3117	112	39	the	the	DET
easat-3117	112	40	size	size	NOUN
easat-3117	112	41	of	of	ADP
easat-3117	112	42	audit	audit	NOUN
easat-3117	112	43	committees	committee	NOUN
easat-3117	112	44	,	,	PUNCT
easat-3117	112	45	and	and	CCONJ
easat-3117	112	46	financial	financial	ADJ
easat-3117	112	47	expertise	expertise	NOUN
easat-3117	112	48	.	.	PUNCT
easat-3117	113	1	the	the	DET
easat-3117	113	2	study	study	NOUN
easat-3117	113	3	arrived	arrive	VERB
easat-3117	113	4	at	at	ADP
easat-3117	113	5	a	a	DET
easat-3117	113	6	set	set	NOUN
easat-3117	113	7	of	of	ADP
easat-3117	113	8	results	result	NOUN
easat-3117	113	9	,	,	PUNCT
easat-3117	113	10	the	the	DET
easat-3117	113	11	most	most	ADV
easat-3117	113	12	important	important	ADJ
easat-3117	113	13	of	of	ADP
easat-3117	113	14	which	which	PRON
easat-3117	113	15	is	be	AUX
easat-3117	113	16	the	the	DET
easat-3117	113	17	existence	existence	NOUN
easat-3117	113	18	of	of	ADP
easat-3117	113	19	a	a	DET
easat-3117	113	20	statistically	statistically	ADV
easat-3117	113	21	significant	significant	ADJ
easat-3117	113	22	relationship	relationship	NOUN
easat-3117	113	23	between	between	ADP
easat-3117	113	24	the	the	DET
easat-3117	113	25	level	level	NOUN
easat-3117	113	26	of	of	ADP
easat-3117	113	27	disclosure	disclosure	NOUN
easat-3117	113	28	and	and	CCONJ
easat-3117	113	29	each	each	PRON
easat-3117	113	30	of	of	ADP
easat-3117	113	31	the	the	DET
easat-3117	113	32	characteristics	characteristic	NOUN
easat-3117	113	33	of	of	ADP
easat-3117	113	34	shareholders	shareholder	NOUN
easat-3117	113	35	,	,	PUNCT
easat-3117	113	36	the	the	DET
easat-3117	113	37	size	size	NOUN
easat-3117	113	38	of	of	ADP
easat-3117	113	39	the	the	DET
easat-3117	113	40	audit	audit	NOUN
easat-3117	113	41	committees	committee	NOUN
easat-3117	113	42	formed	form	VERB
easat-3117	113	43	,	,	PUNCT
easat-3117	113	44	and	and	CCONJ
easat-3117	113	45	financial	financial	ADJ
easat-3117	113	46	expertise	expertise	NOUN
easat-3117	113	47	.	.	PUNCT
easat-3117	114	1	furthermore	furthermore	ADV
easat-3117	114	2	,	,	PUNCT
easat-3117	114	3	joshua	joshua	PROPN
easat-3117	114	4	's	's	PART
easat-3117	114	5	study	study	NOUN
easat-3117	114	6	[	[	X
easat-3117	114	7	28	28	NUM
easat-3117	114	8	]	]	PUNCT
easat-3117	114	9	sought	seek	VERB
easat-3117	114	10	to	to	PART
easat-3117	114	11	propose	propose	VERB
easat-3117	114	12	a	a	DET
easat-3117	114	13	reform	reform	NOUN
easat-3117	114	14	to	to	ADP
easat-3117	114	15	corporate	corporate	ADJ
easat-3117	114	16	governance	governance	NOUN
easat-3117	114	17	by	by	ADP
easat-3117	114	18	insuring	insure	VERB
easat-3117	114	19	financial	financial	ADJ
easat-3117	114	20	statement	statement	NOUN
easat-3117	114	21	risk	risk	NOUN
easat-3117	114	22	and	and	CCONJ
easat-3117	114	23	eliminating	eliminate	VERB
easat-3117	114	24	conflicts	conflict	NOUN
easat-3117	114	25	of	of	ADP
easat-3117	114	26	interest	interest	NOUN
easat-3117	114	27	,	,	PUNCT
easat-3117	114	28	which	which	PRON
easat-3117	114	29	are	be	AUX
easat-3117	114	30	a	a	DET
easat-3117	114	31	constant	constant	ADJ
easat-3117	114	32	threat	threat	NOUN
easat-3117	114	33	to	to	ADP
easat-3117	114	34	the	the	DET
easat-3117	114	35	relationship	relationship	NOUN
easat-3117	114	36	between	between	ADP
easat-3117	114	37	the	the	DET
easat-3117	114	38	auditor	auditor	NOUN
easat-3117	114	39	and	and	CCONJ
easat-3117	114	40	their	their	PRON
easat-3117	114	41	clients	client	NOUN
easat-3117	114	42	,	,	PUNCT
easat-3117	114	43	thereby	thereby	ADV
easat-3117	114	44	increasing	increase	VERB
easat-3117	114	45	the	the	DET
easat-3117	114	46	quality	quality	NOUN
easat-3117	114	47	of	of	ADP
easat-3117	114	48	financial	financial	ADJ
easat-3117	114	49	statements	statement	NOUN
easat-3117	114	50	.	.	PUNCT
easat-3117	115	1	zwelf	zwelf	PROPN
easat-3117	115	2	and	and	CCONJ
easat-3117	115	3	al	al	PROPN
easat-3117	115	4	-	-	PUNCT
easat-3117	115	5	jawhar	jawhar	PROPN
easat-3117	115	6	's	's	PART
easat-3117	115	7	study	study	NOUN
easat-3117	115	8	[	[	X
easat-3117	115	9	29	29	NUM
easat-3117	115	10	]	]	PUNCT
easat-3117	115	11	focused	focus	VERB
easat-3117	115	12	on	on	ADP
easat-3117	115	13	analyzing	analyze	VERB
easat-3117	115	14	the	the	DET
easat-3117	115	15	relationship	relationship	NOUN
easat-3117	115	16	between	between	ADP
easat-3117	115	17	the	the	DET
easat-3117	115	18	elements	element	NOUN
easat-3117	115	19	of	of	ADP
easat-3117	115	20	internal	internal	ADJ
easat-3117	115	21	control	control	NOUN
easat-3117	115	22	and	and	CCONJ
easat-3117	115	23	the	the	DET
easat-3117	115	24	pillars	pillar	NOUN
easat-3117	115	25	of	of	ADP
easat-3117	115	26	improving	improve	VERB
easat-3117	115	27	the	the	DET
easat-3117	115	28	performance	performance	NOUN
easat-3117	115	29	of	of	ADP
easat-3117	115	30	government	government	NOUN
easat-3117	115	31	institutions	institution	NOUN
easat-3117	115	32	,	,	PUNCT
easat-3117	115	33	and	and	CCONJ
easat-3117	115	34	demonstrating	demonstrate	VERB
easat-3117	115	35	the	the	DET
easat-3117	115	36	extent	extent	NOUN
easat-3117	115	37	to	to	PART
easat-3117	115	38	which	which	PRON
easat-3117	115	39	these	these	DET
easat-3117	115	40	elements	element	NOUN
easat-3117	115	41	contribute	contribute	VERB
easat-3117	115	42	and	and	CCONJ
easat-3117	115	43	their	their	PRON
easat-3117	115	44	role	role	NOUN
easat-3117	115	45	in	in	ADP
easat-3117	115	46	strengthening	strengthen	VERB
easat-3117	115	47	these	these	DET
easat-3117	115	48	pillars	pillar	NOUN
easat-3117	115	49	.	.	PUNCT
easat-3117	116	1	the	the	DET
easat-3117	116	2	study	study	NOUN
easat-3117	116	3	revealed	reveal	VERB
easat-3117	116	4	a	a	DET
easat-3117	116	5	set	set	NOUN
easat-3117	116	6	of	of	ADP
easat-3117	116	7	results	result	NOUN
easat-3117	116	8	,	,	PUNCT
easat-3117	116	9	the	the	DET
easat-3117	116	10	most	most	ADV
easat-3117	116	11	important	important	ADJ
easat-3117	116	12	of	of	ADP
easat-3117	116	13	which	which	PRON
easat-3117	116	14	is	be	AUX
easat-3117	116	15	that	that	SCONJ
easat-3117	116	16	the	the	DET
easat-3117	116	17	success	success	NOUN
easat-3117	116	18	of	of	ADP
easat-3117	116	19	improving	improve	VERB
easat-3117	116	20	the	the	DET
easat-3117	116	21	performance	performance	NOUN
easat-3117	116	22	of	of	ADP
easat-3117	116	23	government	government	NOUN
easat-3117	116	24	institutions	institution	NOUN
easat-3117	116	25	requires	require	VERB
easat-3117	116	26	organizations	organization	NOUN
easat-3117	116	27	to	to	PART
easat-3117	116	28	adopt	adopt	VERB
easat-3117	116	29	elements	element	NOUN
easat-3117	116	30	of	of	ADP
easat-3117	116	31	internal	internal	ADJ
easat-3117	116	32	control	control	NOUN
easat-3117	116	33	,	,	PUNCT
easat-3117	116	34	and	and	CCONJ
easat-3117	116	35	that	that	SCONJ
easat-3117	116	36	all	all	PRON
easat-3117	116	37	of	of	ADP
easat-3117	116	38	these	these	DET
easat-3117	116	39	elements	element	NOUN
easat-3117	116	40	play	play	VERB
easat-3117	116	41	an	an	DET
easat-3117	116	42	important	important	ADJ
easat-3117	116	43	role	role	NOUN
easat-3117	116	44	in	in	ADP
easat-3117	116	45	strengthening	strengthen	VERB
easat-3117	116	46	all	all	DET
easat-3117	116	47	the	the	DET
easat-3117	116	48	pillars	pillar	NOUN
easat-3117	116	49	of	of	ADP
easat-3117	116	50	improving	improve	VERB
easat-3117	116	51	the	the	DET
easat-3117	116	52	performance	performance	NOUN
easat-3117	116	53	of	of	ADP
easat-3117	116	54	government	government	NOUN
easat-3117	116	55	institutions	institution	NOUN
easat-3117	116	56	.	.	PUNCT
easat-3117	117	1	matar	matar	NOUN
easat-3117	117	2	and	and	CCONJ
easat-3117	117	3	noor	noor	PROPN
easat-3117	117	4	's	's	PART
easat-3117	117	5	study	study	NOUN
easat-3117	117	6	[	[	X
easat-3117	117	7	30	30	NUM
easat-3117	117	8	]	]	PUNCT
easat-3117	117	9	aimed	aim	VERB
easat-3117	117	10	to	to	PART
easat-3117	117	11	assess	assess	VERB
easat-3117	117	12	the	the	DET
easat-3117	117	13	extent	extent	NOUN
easat-3117	117	14	to	to	PART
easat-3117	117	15	which	which	PRON
easat-3117	117	16	jordanian	jordanian	ADJ
easat-3117	117	17	public	public	ADJ
easat-3117	117	18	shareholding	shareholding	NOUN
easat-3117	117	19	companies	company	NOUN
easat-3117	117	20	operating	operate	VERB
easat-3117	117	21	in	in	ADP
easat-3117	117	22	the	the	DET
easat-3117	117	23	banking	banking	NOUN
easat-3117	117	24	and	and	CCONJ
easat-3117	117	25	industrial	industrial	ADJ
easat-3117	117	26	sectors	sector	NOUN
easat-3117	117	27	adhere	adhere	VERB
easat-3117	117	28	to	to	ADP
easat-3117	117	29	the	the	DET
easat-3117	117	30	principles	principle	NOUN
easat-3117	117	31	of	of	ADP
easat-3117	117	32	improving	improve	VERB
easat-3117	117	33	government	government	NOUN
easat-3117	117	34	performance	performance	NOUN
easat-3117	117	35	.	.	PUNCT
easat-3117	118	1	the	the	DET
easat-3117	118	2	study	study	NOUN
easat-3117	118	3	yielded	yield	VERB
easat-3117	118	4	a	a	DET
easat-3117	118	5	set	set	NOUN
easat-3117	118	6	of	of	ADP
easat-3117	118	7	results	result	NOUN
easat-3117	118	8	that	that	PRON
easat-3117	118	9	summarize	summarize	VERB
easat-3117	118	10	the	the	DET
easat-3117	118	11	level	level	NOUN
easat-3117	118	12	of	of	ADP
easat-3117	118	13	commitment	commitment	NOUN
easat-3117	118	14	of	of	ADP
easat-3117	118	15	public	public	ADJ
easat-3117	118	16	shareholding	shareholding	NOUN
easat-3117	118	17	companies	company	NOUN
easat-3117	118	18	operating	operate	VERB
easat-3117	118	19	in	in	ADP
easat-3117	118	20	these	these	DET
easat-3117	118	21	two	two	NUM
easat-3117	118	22	sectors	sector	NOUN
easat-3117	118	23	ranging	range	VERB
easat-3117	118	24	from	from	ADP
easat-3117	118	25	strong	strong	ADJ
easat-3117	118	26	to	to	ADP
easat-3117	118	27	very	very	ADV
easat-3117	118	28	weak	weak	ADJ
easat-3117	118	29	,	,	PUNCT
easat-3117	118	30	with	with	ADP
easat-3117	118	31	a	a	DET
easat-3117	118	32	note	note	NOUN
easat-3117	118	33	that	that	SCONJ
easat-3117	118	34	the	the	DET
easat-3117	118	35	level	level	NOUN
easat-3117	118	36	of	of	ADP
easat-3117	118	37	this	this	DET
easat-3117	118	38	commitment	commitment	NOUN
easat-3117	118	39	tends	tend	VERB
easat-3117	118	40	to	to	PART
easat-3117	118	41	favor	favor	VERB
easat-3117	118	42	the	the	DET
easat-3117	118	43	banking	banking	NOUN
easat-3117	118	44	sector	sector	NOUN
easat-3117	118	45	over	over	ADP
easat-3117	118	46	the	the	DET
easat-3117	118	47	industrial	industrial	ADJ
easat-3117	118	48	sector	sector	NOUN
easat-3117	118	49	.	.	PUNCT
easat-3117	119	1	fateh	fateh	PROPN
easat-3117	119	2	and	and	CCONJ
easat-3117	119	3	aishi	aishi	PROPN
easat-3117	119	4	's	's	PART
easat-3117	119	5	study	study	NOUN
easat-3117	119	6	[	[	X
easat-3117	119	7	31	31	NUM
easat-3117	119	8	]	]	PUNCT
easat-3117	119	9	sought	seek	VERB
easat-3117	119	10	to	to	PART
easat-3117	119	11	highlight	highlight	VERB
easat-3117	119	12	the	the	DET
easat-3117	119	13	importance	importance	NOUN
easat-3117	119	14	of	of	ADP
easat-3117	119	15	a	a	DET
easat-3117	119	16	regulatory	regulatory	ADJ
easat-3117	119	17	framework	framework	NOUN
easat-3117	119	18	to	to	PART
easat-3117	119	19	ensure	ensure	VERB
easat-3117	119	20	the	the	DET
easat-3117	119	21	truthfulness	truthfulness	ADJ
easat-3117	119	22	and	and	CCONJ
easat-3117	119	23	integrity	integrity	NOUN
easat-3117	119	24	of	of	ADP
easat-3117	119	25	the	the	DET
easat-3117	119	26	financial	financial	ADJ
easat-3117	119	27	information	information	NOUN
easat-3117	119	28	presented	present	VERB
easat-3117	119	29	and	and	CCONJ
easat-3117	119	30	to	to	PART
easat-3117	119	31	limit	limit	VERB
easat-3117	119	32	its	its	PRON
easat-3117	119	33	negative	negative	ADJ
easat-3117	119	34	use	use	NOUN
easat-3117	119	35	that	that	PRON
easat-3117	119	36	affects	affect	VERB
easat-3117	119	37	the	the	DET
easat-3117	119	38	interests	interest	NOUN
easat-3117	119	39	of	of	ADP
easat-3117	119	40	permanent	permanent	ADJ
easat-3117	119	41	parties	party	NOUN
easat-3117	119	42	and	and	CCONJ
easat-3117	119	43	shareholders	shareholder	NOUN
easat-3117	119	44	.	.	PUNCT
easat-3117	120	1	the	the	DET
easat-3117	120	2	study	study	NOUN
easat-3117	120	3	showed	show	VERB
easat-3117	120	4	that	that	SCONJ
easat-3117	120	5	by	by	ADP
easat-3117	120	6	ensuring	ensure	VERB
easat-3117	120	7	the	the	DET
easat-3117	120	8	integrity	integrity	NOUN
easat-3117	120	9	,	,	PUNCT
easat-3117	120	10	truthfulness	truthfulness	ADJ
easat-3117	120	11	,	,	PUNCT
easat-3117	120	12	and	and	CCONJ
easat-3117	120	13	accuracy	accuracy	NOUN
easat-3117	120	14	of	of	ADP
easat-3117	120	15	the	the	DET
easat-3117	120	16	presented	present	VERB
easat-3117	120	17	accounts	account	NOUN
easat-3117	120	18	,	,	PUNCT
easat-3117	120	19	the	the	DET
easat-3117	120	20	effectiveness	effectiveness	NOUN
easat-3117	120	21	of	of	ADP
easat-3117	120	22	the	the	DET
easat-3117	120	23	accounting	accounting	NOUN
easat-3117	120	24	systems	system	NOUN
easat-3117	120	25	used	use	VERB
easat-3117	120	26	has	have	AUX
easat-3117	120	27	been	be	AUX
easat-3117	120	28	guaranteed	guarantee	VERB
easat-3117	120	29	.	.	PUNCT
easat-3117	121	1	issa	issa	PROPN
easat-3117	121	2	's	's	PART
easat-3117	121	3	study	study	NOUN
easat-3117	121	4	[	[	X
easat-3117	121	5	32	32	NUM
easat-3117	121	6	]	]	PUNCT
easat-3117	121	7	addressed	address	VERB
easat-3117	121	8	the	the	DET
easat-3117	121	9	factors	factor	NOUN
easat-3117	121	10	determining	determine	VERB
easat-3117	121	11	the	the	DET
easat-3117	121	12	quality	quality	NOUN
easat-3117	121	13	of	of	ADP
easat-3117	121	14	the	the	DET
easat-3117	121	15	internal	internal	ADJ
easat-3117	121	16	audit	audit	NOUN
easat-3117	121	17	function	function	NOUN
easat-3117	121	18	and	and	CCONJ
easat-3117	121	19	its	its	PRON
easat-3117	121	20	relationship	relationship	NOUN
easat-3117	121	21	to	to	ADP
easat-3117	121	22	the	the	DET
easat-3117	121	23	quality	quality	NOUN
easat-3117	121	24	of	of	ADP
easat-3117	121	25	corporate	corporate	ADJ
easat-3117	121	26	governance	governance	NOUN
easat-3117	121	27	.	.	PUNCT
easat-3117	122	1	the	the	DET
easat-3117	122	2	study	study	NOUN
easat-3117	122	3	reached	reach	VERB
easat-3117	122	4	a	a	DET
easat-3117	122	5	number	number	NOUN
easat-3117	122	6	of	of	ADP
easat-3117	122	7	results	result	NOUN
easat-3117	122	8	,	,	PUNCT
easat-3117	122	9	the	the	DET
easat-3117	122	10	most	most	ADV
easat-3117	122	11	important	important	ADJ
easat-3117	122	12	of	of	ADP
easat-3117	122	13	which	which	PRON
easat-3117	122	14	is	be	AUX
easat-3117	122	15	that	that	SCONJ
easat-3117	122	16	increasing	increase	VERB
easat-3117	122	17	the	the	DET
easat-3117	122	18	competence	competence	NOUN
easat-3117	122	19	and	and	CCONJ
easat-3117	122	20	objectivity	objectivity	NOUN
easat-3117	122	21	of	of	ADP
easat-3117	122	22	internal	internal	ADJ
easat-3117	122	23	auditors	auditor	NOUN
easat-3117	122	24	and	and	CCONJ
easat-3117	122	25	improving	improve	VERB
easat-3117	122	26	the	the	DET
easat-3117	122	27	quality	quality	NOUN
easat-3117	122	28	of	of	ADP
easat-3117	122	29	their	their	PRON
easat-3117	122	30	work	work	NOUN
easat-3117	122	31	leads	lead	VERB
easat-3117	122	32	to	to	ADP
easat-3117	122	33	improving	improve	VERB
easat-3117	122	34	the	the	DET
easat-3117	122	35	quality	quality	NOUN
easat-3117	122	36	of	of	ADP
easat-3117	122	37	the	the	DET
easat-3117	122	38	internal	internal	ADJ
easat-3117	122	39	audit	audit	NOUN
easat-3117	122	40	function	function	NOUN
easat-3117	122	41	,	,	PUNCT
easat-3117	122	42	and	and	CCONJ
easat-3117	122	43	that	that	SCONJ
easat-3117	122	44	there	there	PRON
easat-3117	122	45	is	be	VERB
easat-3117	122	46	a	a	DET
easat-3117	122	47	positive	positive	ADJ
easat-3117	122	48	relationship	relationship	NOUN
easat-3117	122	49	between	between	ADP
easat-3117	122	50	the	the	DET
easat-3117	122	51	quality	quality	NOUN
easat-3117	122	52	of	of	ADP
easat-3117	122	53	the	the	DET
easat-3117	122	54	internal	internal	ADJ
easat-3117	122	55	audit	audit	NOUN
easat-3117	122	56	function	function	NOUN
easat-3117	122	57	and	and	CCONJ
easat-3117	122	58	the	the	DET
easat-3117	122	59	quality	quality	NOUN
easat-3117	122	60	of	of	ADP
easat-3117	122	61	corporate	corporate	ADJ
easat-3117	122	62	governance	governance	NOUN
easat-3117	122	63	.	.	PUNCT
easat-3117	123	1	5117	5117	NUM
easat-3117	123	2	edelweiss	edelweiss	PROPN
easat-3117	123	3	applied	apply	VERB
easat-3117	123	4	science	science	NOUN
easat-3117	123	5	and	and	CCONJ
easat-3117	123	6	technology	technology	NOUN
easat-3117	123	7	issn	issn	PROPN
easat-3117	123	8	:	:	PUNCT
easat-3117	123	9	2576	2576	NUM
easat-3117	123	10	-	-	SYM
easat-3117	123	11	8484	8484	NUM
easat-3117	123	12	vol	vol	NOUN
easat-3117	123	13	.	.	PROPN
easat-3117	123	14	8	8	NUM
easat-3117	123	15	,	,	PUNCT
easat-3117	123	16	no	no	INTJ
easat-3117	123	17	.	.	NOUN
easat-3117	123	18	6	6	NUM
easat-3117	123	19	:	:	PUNCT
easat-3117	123	20	5112	5112	NUM
easat-3117	123	21	-	-	SYM
easat-3117	123	22	5129	5129	NUM
easat-3117	123	23	,	,	PUNCT
easat-3117	123	24	2024	2024	NUM
easat-3117	123	25	doi	doi	NOUN
easat-3117	123	26	:	:	PUNCT
easat-3117	123	27	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	123	28	©	©	PROPN
easat-3117	123	29	2024	2024	NUM
easat-3117	123	30	by	by	ADP
easat-3117	123	31	the	the	DET
easat-3117	123	32	author	author	NOUN
easat-3117	123	33	;	;	PUNCT
easat-3117	123	34	licensee	licensee	PROPN
easat-3117	123	35	learning	learning	NOUN
easat-3117	123	36	gate	gate	NOUN
easat-3117	123	37	3	3	PROPN
easat-3117	123	38	.	.	PUNCT
easat-3117	123	39	research	research	NOUN
easat-3117	123	40	methodology	methodology	NOUN
easat-3117	123	41	3.1	3.1	NUM
easat-3117	123	42	.	.	PUNCT
easat-3117	123	43	research	research	NOUN
easat-3117	123	44	model	model	NOUN
easat-3117	123	45	to	to	PART
easat-3117	123	46	achieve	achieve	VERB
easat-3117	123	47	the	the	DET
easat-3117	123	48	purpose	purpose	NOUN
easat-3117	123	49	of	of	ADP
easat-3117	123	50	the	the	DET
easat-3117	123	51	study	study	NOUN
easat-3117	123	52	and	and	CCONJ
easat-3117	123	53	reach	reach	VERB
easat-3117	123	54	its	its	PRON
easat-3117	123	55	specified	specified	ADJ
easat-3117	123	56	objectives	objective	NOUN
easat-3117	123	57	,	,	PUNCT
easat-3117	123	58	the	the	DET
easat-3117	123	59	following	follow	VERB
easat-3117	123	60	model	model	NOUN
easat-3117	123	61	was	be	AUX
easat-3117	123	62	adopted	adopt	VERB
easat-3117	123	63	to	to	PART
easat-3117	123	64	investigate	investigate	VERB
easat-3117	123	65	the	the	DET
easat-3117	123	66	relationships	relationship	NOUN
easat-3117	123	67	between	between	ADP
easat-3117	123	68	the	the	DET
easat-3117	123	69	study	study	NOUN
easat-3117	123	70	variables	variable	NOUN
easat-3117	123	71	.	.	PUNCT
easat-3117	124	1	figure	figure	NOUN
easat-3117	124	2	(	(	PUNCT
easat-3117	124	3	1	1	X
easat-3117	124	4	)	)	PUNCT
easat-3117	124	5	illustrates	illustrate	VERB
easat-3117	124	6	these	these	DET
easat-3117	124	7	relationships	relationship	NOUN
easat-3117	124	8	.	.	PUNCT
easat-3117	125	1	figure	figure	NOUN
easat-3117	125	2	1	1	NUM
easat-3117	125	3	.	.	PUNCT
easat-3117	125	4	research	research	NOUN
easat-3117	125	5	model	model	NOUN
easat-3117	125	6	.	.	PUNCT
easat-3117	126	1	3.2	3.2	NUM
easat-3117	126	2	.	.	PUNCT
easat-3117	127	1	research	research	NOUN
easat-3117	127	2	hypotheses	hypothesis	NOUN
easat-3117	127	3	the	the	DET
easat-3117	127	4	study	study	NOUN
easat-3117	127	5	is	be	AUX
easat-3117	127	6	based	base	VERB
easat-3117	127	7	on	on	ADP
easat-3117	127	8	the	the	DET
easat-3117	127	9	following	following	NOUN
easat-3117	127	10	:	:	PUNCT
easat-3117	127	11	main	main	ADJ
easat-3117	127	12	hypothesis	hypothesis	NOUN
easat-3117	127	13	(	(	PUNCT
easat-3117	127	14	ho	ho	INTJ
easat-3117	127	15	):	):	PUNCT
easat-3117	127	16	"	"	PUNCT
easat-3117	127	17	there	there	PRON
easat-3117	127	18	is	be	VERB
easat-3117	127	19	no	no	DET
easat-3117	127	20	statistically	statistically	ADV
easat-3117	127	21	significant	significant	ADJ
easat-3117	127	22	effect	effect	NOUN
easat-3117	127	23	of	of	ADP
easat-3117	127	24	internal	internal	ADJ
easat-3117	127	25	control	control	NOUN
easat-3117	127	26	and	and	CCONJ
easat-3117	127	27	auditing	auditing	NOUN
easat-3117	127	28	on	on	ADP
easat-3117	127	29	improving	improve	VERB
easat-3117	127	30	the	the	DET
easat-3117	127	31	performance	performance	NOUN
easat-3117	127	32	of	of	ADP
easat-3117	127	33	government	government	NOUN
easat-3117	127	34	institutions	institution	NOUN
easat-3117	127	35	,	,	PUNCT
easat-3117	127	36	especially	especially	ADV
easat-3117	127	37	in	in	ADP
easat-3117	127	38	the	the	DET
easat-3117	127	39	case	case	NOUN
easat-3117	127	40	of	of	ADP
easat-3117	127	41	the	the	DET
easat-3117	127	42	iraqi	iraqi	ADJ
easat-3117	127	43	housing	housing	NOUN
easat-3117	127	44	funds	fund	NOUN
easat-3117	127	45	.	.	PUNCT
easat-3117	127	46	"	"	PUNCT
easat-3117	128	1	and	and	CCONJ
easat-3117	128	2	from	from	ADP
easat-3117	128	3	this	this	DET
easat-3117	128	4	main	main	ADJ
easat-3117	128	5	hypothesis	hypothesis	NOUN
easat-3117	128	6	,	,	PUNCT
easat-3117	128	7	the	the	DET
easat-3117	128	8	following	follow	VERB
easat-3117	128	9	sub	sub	ADJ
easat-3117	128	10	-	-	ADJ
easat-3117	128	11	hypotheses	hypothesis	NOUN
easat-3117	128	12	emerge	emerge	VERB
easat-3117	128	13	:	:	PUNCT
easat-3117	128	14	sub	sub	ADJ
easat-3117	128	15	-	-	NOUN
easat-3117	128	16	hypothesis	hypothesis	ADJ
easat-3117	128	17	1	1	NUM
easat-3117	128	18	(	(	PUNCT
easat-3117	128	19	ho1	ho1	NOUN
easat-3117	128	20	):	):	PUNCT
easat-3117	128	21	"	"	PUNCT
easat-3117	128	22	there	there	PRON
easat-3117	128	23	is	be	VERB
easat-3117	128	24	no	no	DET
easat-3117	128	25	statistically	statistically	ADV
easat-3117	128	26	significant	significant	ADJ
easat-3117	128	27	effect	effect	NOUN
easat-3117	128	28	of	of	ADP
easat-3117	128	29	internal	internal	ADJ
easat-3117	128	30	control	control	NOUN
easat-3117	128	31	on	on	ADP
easat-3117	128	32	improving	improve	VERB
easat-3117	128	33	disclosure	disclosure	NOUN
easat-3117	128	34	and	and	CCONJ
easat-3117	128	35	transparency	transparency	NOUN
easat-3117	128	36	in	in	ADP
easat-3117	128	37	government	government	NOUN
easat-3117	128	38	institutions	institution	NOUN
easat-3117	128	39	,	,	PUNCT
easat-3117	128	40	especially	especially	ADV
easat-3117	128	41	in	in	ADP
easat-3117	128	42	the	the	DET
easat-3117	128	43	case	case	NOUN
easat-3117	128	44	of	of	ADP
easat-3117	128	45	the	the	DET
easat-3117	128	46	iraqi	iraqi	ADJ
easat-3117	128	47	housing	housing	NOUN
easat-3117	128	48	funds	fund	NOUN
easat-3117	128	49	.	.	PUNCT
easat-3117	128	50	"	"	PUNCT
easat-3117	129	1	sub	sub	ADJ
easat-3117	129	2	-	-	NOUN
easat-3117	129	3	hypothesis	hypothesis	ADJ
easat-3117	129	4	2	2	NUM
easat-3117	129	5	(	(	PUNCT
easat-3117	129	6	ho2	ho2	PROPN
easat-3117	129	7	):	):	PUNCT
easat-3117	129	8	"	"	PUNCT
easat-3117	129	9	there	there	PRON
easat-3117	129	10	is	be	VERB
easat-3117	129	11	no	no	DET
easat-3117	129	12	statistically	statistically	ADV
easat-3117	129	13	significant	significant	ADJ
easat-3117	129	14	effect	effect	NOUN
easat-3117	129	15	of	of	ADP
easat-3117	129	16	internal	internal	ADJ
easat-3117	129	17	control	control	NOUN
easat-3117	129	18	on	on	ADP
easat-3117	129	19	improving	improve	VERB
easat-3117	129	20	accountability	accountability	NOUN
easat-3117	129	21	in	in	ADP
easat-3117	129	22	government	government	NOUN
easat-3117	129	23	institutions	institution	NOUN
easat-3117	129	24	,	,	PUNCT
easat-3117	129	25	especially	especially	ADV
easat-3117	129	26	in	in	ADP
easat-3117	129	27	the	the	DET
easat-3117	129	28	case	case	NOUN
easat-3117	129	29	of	of	ADP
easat-3117	129	30	the	the	DET
easat-3117	129	31	iraqi	iraqi	ADJ
easat-3117	129	32	housing	housing	NOUN
easat-3117	129	33	funds	fund	NOUN
easat-3117	129	34	.	.	PUNCT
easat-3117	129	35	"	"	PUNCT
easat-3117	130	1	sub	sub	ADJ
easat-3117	130	2	-	-	NOUN
easat-3117	130	3	hypothesis	hypothesis	ADJ
easat-3117	130	4	3	3	NUM
easat-3117	130	5	(	(	PUNCT
easat-3117	130	6	ho3	ho3	NOUN
easat-3117	130	7	):	):	PUNCT
easat-3117	130	8	"	"	PUNCT
easat-3117	130	9	there	there	PRON
easat-3117	130	10	is	be	VERB
easat-3117	130	11	no	no	DET
easat-3117	130	12	statistically	statistically	ADV
easat-3117	130	13	significant	significant	ADJ
easat-3117	130	14	effect	effect	NOUN
easat-3117	130	15	of	of	ADP
easat-3117	130	16	internal	internal	ADJ
easat-3117	130	17	control	control	NOUN
easat-3117	130	18	on	on	ADP
easat-3117	130	19	improving	improve	VERB
easat-3117	130	20	responsibility	responsibility	NOUN
easat-3117	130	21	in	in	ADP
easat-3117	130	22	government	government	NOUN
easat-3117	130	23	institutions	institution	NOUN
easat-3117	130	24	,	,	PUNCT
easat-3117	130	25	especially	especially	ADV
easat-3117	130	26	in	in	ADP
easat-3117	130	27	the	the	DET
easat-3117	130	28	case	case	NOUN
easat-3117	130	29	of	of	ADP
easat-3117	130	30	the	the	DET
easat-3117	130	31	iraqi	iraqi	ADJ
easat-3117	130	32	housing	housing	NOUN
easat-3117	130	33	funds	fund	NOUN
easat-3117	130	34	.	.	PUNCT
easat-3117	130	35	"	"	PUNCT
easat-3117	131	1	sub	sub	ADJ
easat-3117	131	2	-	-	NOUN
easat-3117	131	3	hypothesis	hypothesis	ADJ
easat-3117	131	4	4	4	NUM
easat-3117	131	5	(	(	PUNCT
easat-3117	131	6	ho4	ho4	NOUN
easat-3117	131	7	):	):	PUNCT
easat-3117	131	8	"	"	PUNCT
easat-3117	131	9	there	there	PRON
easat-3117	131	10	is	be	VERB
easat-3117	131	11	no	no	DET
easat-3117	131	12	statistically	statistically	ADV
easat-3117	131	13	significant	significant	ADJ
easat-3117	131	14	effect	effect	NOUN
easat-3117	131	15	of	of	ADP
easat-3117	131	16	internal	internal	ADJ
easat-3117	131	17	control	control	NOUN
easat-3117	131	18	on	on	ADP
easat-3117	131	19	improving	improve	VERB
easat-3117	131	20	justice	justice	NOUN
easat-3117	131	21	in	in	ADP
easat-3117	131	22	government	government	NOUN
easat-3117	131	23	institutions	institution	NOUN
easat-3117	131	24	,	,	PUNCT
easat-3117	131	25	especially	especially	ADV
easat-3117	131	26	in	in	ADP
easat-3117	131	27	the	the	DET
easat-3117	131	28	case	case	NOUN
easat-3117	131	29	of	of	ADP
easat-3117	131	30	the	the	DET
easat-3117	131	31	iraqi	iraqi	ADJ
easat-3117	131	32	housing	housing	NOUN
easat-3117	131	33	funds	fund	NOUN
easat-3117	131	34	.	.	PUNCT
easat-3117	131	35	"	"	PUNCT
easat-3117	132	1	sub	sub	ADJ
easat-3117	132	2	-	-	NOUN
easat-3117	132	3	hypothesis	hypothesis	ADJ
easat-3117	132	4	5	5	NUM
easat-3117	132	5	(	(	PUNCT
easat-3117	132	6	ho5	ho5	PROPN
easat-3117	132	7	):	):	PUNCT
easat-3117	132	8	"	"	PUNCT
easat-3117	132	9	there	there	PRON
easat-3117	132	10	is	be	VERB
easat-3117	132	11	no	no	DET
easat-3117	132	12	statistically	statistically	ADV
easat-3117	132	13	significant	significant	ADJ
easat-3117	132	14	effect	effect	NOUN
easat-3117	132	15	of	of	ADP
easat-3117	132	16	internal	internal	ADJ
easat-3117	132	17	control	control	NOUN
easat-3117	132	18	in	in	ADP
easat-3117	132	19	improving	improve	VERB
easat-3117	132	20	independence	independence	NOUN
easat-3117	132	21	in	in	ADP
easat-3117	132	22	government	government	NOUN
easat-3117	132	23	institutions	institution	NOUN
easat-3117	132	24	,	,	PUNCT
easat-3117	132	25	especially	especially	ADV
easat-3117	132	26	in	in	ADP
easat-3117	132	27	the	the	DET
easat-3117	132	28	case	case	NOUN
easat-3117	132	29	of	of	ADP
easat-3117	132	30	the	the	DET
easat-3117	132	31	iraqi	iraqi	ADJ
easat-3117	132	32	housing	housing	PROPN
easat-3117	132	33	fund	fund	NOUN
easat-3117	132	34	.	.	PUNCT
easat-3117	132	35	"	"	PUNCT
easat-3117	133	1	sub	sub	ADJ
easat-3117	133	2	-	-	NOUN
easat-3117	133	3	hypothesis	hypothesis	NOUN
easat-3117	133	4	6	6	NUM
easat-3117	133	5	(	(	PUNCT
easat-3117	133	6	ho6	ho6	ADV
easat-3117	133	7	):	):	PUNCT
easat-3117	133	8	"	"	PUNCT
easat-3117	133	9	there	there	PRON
easat-3117	133	10	is	be	VERB
easat-3117	133	11	no	no	DET
easat-3117	133	12	statistically	statistically	ADV
easat-3117	133	13	significant	significant	ADJ
easat-3117	133	14	effect	effect	NOUN
easat-3117	133	15	of	of	ADP
easat-3117	133	16	internal	internal	ADJ
easat-3117	133	17	control	control	NOUN
easat-3117	133	18	in	in	ADP
easat-3117	133	19	improving	improve	VERB
easat-3117	133	20	the	the	DET
easat-3117	133	21	application	application	NOUN
easat-3117	133	22	of	of	ADP
easat-3117	133	23	laws	law	NOUN
easat-3117	133	24	and	and	CCONJ
easat-3117	133	25	regulations	regulation	NOUN
easat-3117	133	26	in	in	ADP
easat-3117	133	27	government	government	NOUN
easat-3117	133	28	institutions	institution	NOUN
easat-3117	133	29	,	,	PUNCT
easat-3117	133	30	especially	especially	ADV
easat-3117	133	31	in	in	ADP
easat-3117	133	32	the	the	DET
easat-3117	133	33	case	case	NOUN
easat-3117	133	34	of	of	ADP
easat-3117	133	35	the	the	DET
easat-3117	133	36	iraqi	iraqi	ADJ
easat-3117	133	37	housing	housing	PROPN
easat-3117	133	38	fund	fund	PROPN
easat-3117	133	39	.	.	PUNCT
easat-3117	133	40	"	"	PUNCT
easat-3117	134	1	3.3	3.3	NUM
easat-3117	134	2	.	.	PUNCT
easat-3117	135	1	study	study	NOUN
easat-3117	135	2	population	population	NOUN
easat-3117	135	3	and	and	CCONJ
easat-3117	135	4	sample	sample	VERB
easat-3117	135	5	the	the	DET
easat-3117	135	6	study	study	NOUN
easat-3117	135	7	population	population	NOUN
easat-3117	135	8	consists	consist	VERB
easat-3117	135	9	of	of	ADP
easat-3117	135	10	all	all	DET
easat-3117	135	11	branches	branch	NOUN
easat-3117	135	12	of	of	ADP
easat-3117	135	13	the	the	DET
easat-3117	135	14	iraqi	iraqi	ADJ
easat-3117	135	15	housing	housing	PROPN
easat-3117	135	16	fundand	fundand	NOUN
easat-3117	135	17	its	its	PRON
easat-3117	135	18	affiliated	affiliated	ADJ
easat-3117	135	19	institutions	institution	NOUN
easat-3117	135	20	,	,	PUNCT
easat-3117	135	21	totaling	total	VERB
easat-3117	135	22	27	27	NUM
easat-3117	135	23	branches	branch	NOUN
easat-3117	135	24	.	.	PUNCT
easat-3117	136	1	a	a	DET
easat-3117	136	2	total	total	NOUN
easat-3117	136	3	of	of	ADP
easat-3117	136	4	150	150	NUM
easat-3117	136	5	questionnaires	questionnaire	NOUN
easat-3117	136	6	were	be	AUX
easat-3117	136	7	distributed	distribute	VERB
easat-3117	136	8	to	to	ADP
easat-3117	136	9	financial	financial	ADJ
easat-3117	136	10	managers	manager	NOUN
easat-3117	136	11	,	,	PUNCT
easat-3117	136	12	heads	head	NOUN
easat-3117	136	13	of	of	ADP
easat-3117	136	14	accounting	accounting	NOUN
easat-3117	136	15	departments	department	NOUN
easat-3117	136	16	,	,	PUNCT
easat-3117	136	17	internal	internal	ADJ
easat-3117	136	18	audit	audit	NOUN
easat-3117	136	19	managers	manager	NOUN
easat-3117	136	20	,	,	PUNCT
easat-3117	136	21	and	and	CCONJ
easat-3117	136	22	employees	employee	NOUN
easat-3117	136	23	in	in	ADP
easat-3117	136	24	accounting	accounting	NOUN
easat-3117	136	25	and	and	CCONJ
easat-3117	136	26	internal	internal	ADJ
easat-3117	136	27	audit	audit	NOUN
easat-3117	136	28	departments	department	NOUN
easat-3117	136	29	.	.	PUNCT
easat-3117	137	1	of	of	ADP
easat-3117	137	2	these	these	PRON
easat-3117	137	3	,	,	PUNCT
easat-3117	137	4	117	117	NUM
easat-3117	137	5	questionnaires	questionnaire	NOUN
easat-3117	137	6	were	be	AUX
easat-3117	137	7	returned	return	VERB
easat-3117	137	8	.	.	PUNCT
easat-3117	138	1	three	three	NUM
easat-3117	138	2	questionnaires	questionnaire	NOUN
easat-3117	138	3	were	be	AUX
easat-3117	138	4	excluded	exclude	VERB
easat-3117	138	5	due	due	ADJ
easat-3117	138	6	5118	5118	NUM
easat-3117	138	7	edelweiss	edelweiss	PROPN
easat-3117	138	8	applied	apply	VERB
easat-3117	138	9	science	science	NOUN
easat-3117	138	10	and	and	CCONJ
easat-3117	138	11	technology	technology	NOUN
easat-3117	138	12	issn	issn	PROPN
easat-3117	138	13	:	:	PUNCT
easat-3117	138	14	2576	2576	NUM
easat-3117	138	15	-	-	SYM
easat-3117	138	16	8484	8484	NUM
easat-3117	138	17	vol	vol	NOUN
easat-3117	138	18	.	.	PROPN
easat-3117	139	1	8	8	NUM
easat-3117	139	2	,	,	PUNCT
easat-3117	139	3	no	no	INTJ
easat-3117	139	4	.	.	NOUN
easat-3117	139	5	6	6	NUM
easat-3117	139	6	:	:	PUNCT
easat-3117	139	7	5112	5112	NUM
easat-3117	139	8	-	-	SYM
easat-3117	139	9	5129	5129	NUM
easat-3117	139	10	,	,	PUNCT
easat-3117	139	11	2024	2024	NUM
easat-3117	139	12	doi	doi	NOUN
easat-3117	139	13	:	:	PUNCT
easat-3117	139	14	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	139	15	©	©	PROPN
easat-3117	139	16	2024	2024	NUM
easat-3117	139	17	by	by	ADP
easat-3117	139	18	the	the	DET
easat-3117	139	19	author	author	NOUN
easat-3117	139	20	;	;	PUNCT
easat-3117	139	21	licensee	licensee	PROPN
easat-3117	139	22	learning	learn	VERB
easat-3117	139	23	gate	gate	NOUN
easat-3117	139	24	to	to	ADP
easat-3117	139	25	incomplete	incomplete	ADJ
easat-3117	139	26	information	information	NOUN
easat-3117	139	27	,	,	PUNCT
easat-3117	139	28	leaving	leave	VERB
easat-3117	139	29	114	114	NUM
easat-3117	139	30	completed	complete	VERB
easat-3117	139	31	questionnaires	questionnaire	NOUN
easat-3117	139	32	for	for	ADP
easat-3117	139	33	analysis	analysis	NOUN
easat-3117	139	34	,	,	PUNCT
easat-3117	139	35	representing	represent	VERB
easat-3117	139	36	a	a	DET
easat-3117	139	37	response	response	NOUN
easat-3117	139	38	rate	rate	NOUN
easat-3117	139	39	of	of	ADP
easat-3117	139	40	76	76	NUM
easat-3117	139	41	%	%	NOUN
easat-3117	139	42	.	.	PUNCT
easat-3117	140	1	3.4	3.4	NUM
easat-3117	140	2	.	.	PUNCT
easat-3117	141	1	research	research	NOUN
easat-3117	141	2	instrument	instrument	NOUN
easat-3117	141	3	a	a	DET
easat-3117	141	4	questionnaire	questionnaire	NOUN
easat-3117	141	5	was	be	AUX
easat-3117	141	6	developed	develop	VERB
easat-3117	141	7	to	to	PART
easat-3117	141	8	measure	measure	VERB
easat-3117	141	9	the	the	DET
easat-3117	141	10	study	study	NOUN
easat-3117	141	11	variables	variable	NOUN
easat-3117	141	12	using	use	VERB
easat-3117	141	13	a	a	DET
easat-3117	141	14	five	five	NUM
easat-3117	141	15	-	-	PUNCT
easat-3117	141	16	point	point	NOUN
easat-3117	141	17	likert	likert	ADJ
easat-3117	141	18	scale	scale	NOUN
easat-3117	141	19	.	.	PUNCT
easat-3117	142	1	the	the	DET
easat-3117	142	2	questionnaire	questionnaire	NOUN
easat-3117	142	3	consisted	consist	VERB
easat-3117	142	4	of	of	ADP
easat-3117	142	5	two	two	NUM
easat-3117	142	6	parts	part	NOUN
easat-3117	142	7	:	:	PUNCT
easat-3117	142	8	the	the	DET
easat-3117	142	9	first	first	ADJ
easat-3117	142	10	part	part	NOUN
easat-3117	142	11	collected	collect	VERB
easat-3117	142	12	demographic	demographic	ADJ
easat-3117	142	13	data	datum	NOUN
easat-3117	142	14	on	on	ADP
easat-3117	142	15	the	the	DET
easat-3117	142	16	study	study	NOUN
easat-3117	142	17	sample	sample	NOUN
easat-3117	142	18	,	,	PUNCT
easat-3117	142	19	and	and	CCONJ
easat-3117	142	20	the	the	DET
easat-3117	142	21	second	second	ADJ
easat-3117	142	22	part	part	NOUN
easat-3117	142	23	included	include	VERB
easat-3117	142	24	statements	statement	NOUN
easat-3117	142	25	that	that	PRON
easat-3117	142	26	covered	cover	VERB
easat-3117	142	27	the	the	DET
easat-3117	142	28	study	study	NOUN
easat-3117	142	29	variables	variable	NOUN
easat-3117	142	30	,	,	PUNCT
easat-3117	142	31	measuring	measure	VERB
easat-3117	142	32	the	the	DET
easat-3117	142	33	role	role	NOUN
easat-3117	142	34	of	of	ADP
easat-3117	142	35	internal	internal	ADJ
easat-3117	142	36	control	control	NOUN
easat-3117	142	37	and	and	CCONJ
easat-3117	142	38	audit	audit	NOUN
easat-3117	142	39	in	in	ADP
easat-3117	142	40	improving	improve	VERB
easat-3117	142	41	the	the	DET
easat-3117	142	42	performance	performance	NOUN
easat-3117	142	43	of	of	ADP
easat-3117	142	44	government	government	NOUN
easat-3117	142	45	institutions	institution	NOUN
easat-3117	142	46	.	.	PUNCT
easat-3117	143	1	these	these	DET
easat-3117	143	2	variables	variable	NOUN
easat-3117	143	3	were	be	AUX
easat-3117	143	4	disclosure	disclosure	NOUN
easat-3117	143	5	and	and	CCONJ
easat-3117	143	6	transparency	transparency	NOUN
easat-3117	143	7	,	,	PUNCT
easat-3117	143	8	accountability	accountability	NOUN
easat-3117	143	9	,	,	PUNCT
easat-3117	143	10	responsibility	responsibility	NOUN
easat-3117	143	11	,	,	PUNCT
easat-3117	143	12	justice	justice	NOUN
easat-3117	143	13	,	,	PUNCT
easat-3117	143	14	independence	independence	NOUN
easat-3117	143	15	,	,	PUNCT
easat-3117	143	16	laws	law	NOUN
easat-3117	143	17	and	and	CCONJ
easat-3117	143	18	regulations	regulation	NOUN
easat-3117	143	19	,	,	PUNCT
easat-3117	143	20	and	and	CCONJ
easat-3117	143	21	internal	internal	ADJ
easat-3117	143	22	audit	audit	NOUN
easat-3117	143	23	quality	quality	NOUN
easat-3117	143	24	,	,	PUNCT
easat-3117	143	25	which	which	PRON
easat-3117	143	26	was	be	AUX
easat-3117	143	27	measured	measure	VERB
easat-3117	143	28	using	use	VERB
easat-3117	143	29	the	the	DET
easat-3117	143	30	following	follow	VERB
easat-3117	143	31	indicators	indicator	NOUN
easat-3117	143	32	:	:	PUNCT
easat-3117	143	33	competency	competency	NOUN
easat-3117	143	34	indicator	indicator	NOUN
easat-3117	143	35	,	,	PUNCT
easat-3117	143	36	objectivity	objectivity	NOUN
easat-3117	143	37	indicator	indicator	NOUN
easat-3117	143	38	,	,	PUNCT
easat-3117	143	39	and	and	CCONJ
easat-3117	143	40	performance	performance	NOUN
easat-3117	143	41	quality	quality	NOUN
easat-3117	143	42	indicator	indicator	NOUN
easat-3117	143	43	.	.	PUNCT
easat-3117	144	1	regarding	regard	VERB
easat-3117	144	2	the	the	DET
easat-3117	144	3	limits	limit	NOUN
easat-3117	144	4	adopted	adopt	VERB
easat-3117	144	5	in	in	ADP
easat-3117	144	6	this	this	DET
easat-3117	144	7	study	study	NOUN
easat-3117	144	8	when	when	SCONJ
easat-3117	144	9	commenting	comment	VERB
easat-3117	144	10	on	on	ADP
easat-3117	144	11	the	the	DET
easat-3117	144	12	mean	mean	NOUN
easat-3117	144	13	of	of	ADP
easat-3117	144	14	the	the	DET
easat-3117	144	15	variables	variable	NOUN
easat-3117	144	16	in	in	ADP
easat-3117	144	17	the	the	DET
easat-3117	144	18	study	study	NOUN
easat-3117	144	19	model	model	NOUN
easat-3117	144	20	,	,	PUNCT
easat-3117	144	21	three	three	NUM
easat-3117	144	22	levels	level	NOUN
easat-3117	144	23	were	be	AUX
easat-3117	144	24	defined	define	VERB
easat-3117	144	25	:	:	PUNCT
easat-3117	144	26	high	high	ADJ
easat-3117	144	27	,	,	PUNCT
easat-3117	144	28	medium	medium	ADJ
easat-3117	144	29	,	,	PUNCT
easat-3117	144	30	and	and	CCONJ
easat-3117	144	31	low	low	ADJ
easat-3117	144	32	,	,	PUNCT
easat-3117	144	33	based	base	VERB
easat-3117	144	34	on	on	ADP
easat-3117	144	35	the	the	DET
easat-3117	144	36	following	follow	VERB
easat-3117	144	37	equation	equation	NOUN
easat-3117	144	38	:	:	PUNCT
easat-3117	144	39	class	class	NOUN
easat-3117	144	40	interval	interval	NOUN
easat-3117	144	41	=	=	PUNCT
easat-3117	144	42	(	(	PUNCT
easat-3117	144	43	upper	upper	ADJ
easat-3117	144	44	limit	limit	NOUN
easat-3117	144	45	of	of	ADP
easat-3117	144	46	the	the	DET
easat-3117	144	47	alternative	alternative	ADJ
easat-3117	144	48	lower	low	ADJ
easat-3117	144	49	limit	limit	NOUN
easat-3117	144	50	of	of	ADP
easat-3117	144	51	the	the	DET
easat-3117	144	52	alternative	alternative	NOUN
easat-3117	144	53	)	)	PUNCT
easat-3117	144	54	/	/	SYM
easat-3117	144	55	number	number	NOUN
easat-3117	144	56	of	of	ADP
easat-3117	144	57	levels	level	NOUN
easat-3117	144	58	(	(	PUNCT
easat-3117	144	59	5	5	NUM
easat-3117	144	60	-	-	SYM
easat-3117	144	61	1)/3	1)/3	NUM
easat-3117	144	62	=	=	SYM
easat-3117	144	63	4/3	4/3	NUM
easat-3117	144	64	=	=	NUM
easat-3117	145	1	1.33	1.33	NUM
easat-3117	145	2	.	.	PUNCT
easat-3117	146	1	the	the	DET
easat-3117	146	2	levels	level	NOUN
easat-3117	146	3	of	of	ADP
easat-3117	146	4	the	the	DET
easat-3117	146	5	variable	variable	NOUN
easat-3117	146	6	were	be	AUX
easat-3117	146	7	categorized	categorize	VERB
easat-3117	146	8	as	as	SCONJ
easat-3117	146	9	follows	follow	VERB
easat-3117	146	10	:	:	PUNCT
easat-3117	146	11	low	low	ADJ
easat-3117	146	12	(	(	PUNCT
easat-3117	146	13	1	1	NUM
easat-3117	146	14	-	-	NUM
easat-3117	146	15	2.33	2.33	NUM
easat-3117	146	16	)	)	PUNCT
easat-3117	146	17	,	,	PUNCT
easat-3117	146	18	medium	medium	NOUN
easat-3117	146	19	(	(	PUNCT
easat-3117	146	20	2.33	2.33	NUM
easat-3117	146	21	-	-	SYM
easat-3117	146	22	3.66	3.66	NUM
easat-3117	146	23	)	)	PUNCT
easat-3117	146	24	,	,	PUNCT
easat-3117	146	25	and	and	CCONJ
easat-3117	146	26	high	high	ADJ
easat-3117	146	27	(	(	PUNCT
easat-3117	146	28	3.66	3.66	NUM
easat-3117	146	29	-	-	SYM
easat-3117	146	30	5	5	NUM
easat-3117	146	31	)	)	PUNCT
easat-3117	146	32	.	.	PUNCT
easat-3117	147	1	to	to	PART
easat-3117	147	2	assess	assess	VERB
easat-3117	147	3	the	the	DET
easat-3117	147	4	questionnaire	questionnaire	NOUN
easat-3117	147	5	's	's	PART
easat-3117	147	6	suitability	suitability	NOUN
easat-3117	147	7	,	,	PUNCT
easat-3117	147	8	face	face	VERB
easat-3117	147	9	validity	validity	NOUN
easat-3117	147	10	was	be	AUX
easat-3117	147	11	established	establish	VERB
easat-3117	147	12	through	through	ADP
easat-3117	147	13	expert	expert	NOUN
easat-3117	147	14	review	review	NOUN
easat-3117	147	15	.	.	PUNCT
easat-3117	148	1	all	all	PRON
easat-3117	148	2	suggested	suggest	VERB
easat-3117	148	3	modifications	modification	NOUN
easat-3117	148	4	were	be	AUX
easat-3117	148	5	incorporated	incorporate	VERB
easat-3117	148	6	prior	prior	ADV
easat-3117	148	7	to	to	ADP
easat-3117	148	8	data	data	NOUN
easat-3117	148	9	collection	collection	NOUN
easat-3117	148	10	.	.	PUNCT
easat-3117	149	1	reliability	reliability	NOUN
easat-3117	149	2	was	be	AUX
easat-3117	149	3	confirmed	confirm	VERB
easat-3117	149	4	using	use	VERB
easat-3117	149	5	cronbach	cronbach	NOUN
easat-3117	149	6	's	's	PART
easat-3117	149	7	alpha	alpha	NOUN
easat-3117	149	8	,	,	PUNCT
easat-3117	149	9	yielding	yield	VERB
easat-3117	149	10	an	an	DET
easat-3117	149	11	excellent	excellent	ADJ
easat-3117	149	12	score	score	NOUN
easat-3117	149	13	of	of	ADP
easat-3117	149	14	96.64	96.64	NUM
easat-3117	149	15	%	%	NOUN
easat-3117	149	16	[	[	X
easat-3117	149	17	33	33	NUM
easat-3117	149	18	]	]	PUNCT
easat-3117	149	19	.	.	PUNCT
easat-3117	150	1	this	this	PRON
easat-3117	150	2	surpasses	surpass	VERB
easat-3117	150	3	the	the	DET
easat-3117	150	4	acceptable	acceptable	ADJ
easat-3117	150	5	reliability	reliability	NOUN
easat-3117	150	6	threshold	threshold	NOUN
easat-3117	150	7	of	of	ADP
easat-3117	150	8	60	60	NUM
easat-3117	150	9	%	%	NOUN
easat-3117	150	10	for	for	ADP
easat-3117	150	11	generalizable	generalizable	ADJ
easat-3117	150	12	research	research	NOUN
easat-3117	150	13	.	.	PUNCT
easat-3117	151	1	3.5	3.5	NUM
easat-3117	151	2	.	.	PUNCT
easat-3117	152	1	statistical	statistical	ADJ
easat-3117	152	2	methods	method	NOUN
easat-3117	152	3	used	use	VERB
easat-3117	152	4	data	datum	NOUN
easat-3117	152	5	analysis	analysis	NOUN
easat-3117	152	6	was	be	AUX
easat-3117	152	7	performed	perform	VERB
easat-3117	152	8	using	use	VERB
easat-3117	152	9	spss	spss	PROPN
easat-3117	152	10	.	.	PUNCT
easat-3117	153	1	descriptive	descriptive	ADJ
easat-3117	153	2	statistics	statistic	NOUN
easat-3117	153	3	(	(	PUNCT
easat-3117	153	4	mean	mean	VERB
easat-3117	153	5	,	,	PUNCT
easat-3117	153	6	standard	standard	ADJ
easat-3117	153	7	deviation	deviation	NOUN
easat-3117	153	8	,	,	PUNCT
easat-3117	153	9	and	and	CCONJ
easat-3117	153	10	percentages	percentage	NOUN
easat-3117	153	11	)	)	PUNCT
easat-3117	153	12	and	and	CCONJ
easat-3117	153	13	inferential	inferential	ADJ
easat-3117	153	14	statistics	statistic	NOUN
easat-3117	153	15	(	(	PUNCT
easat-3117	153	16	simple	simple	ADJ
easat-3117	153	17	and	and	CCONJ
easat-3117	153	18	multiple	multiple	ADJ
easat-3117	153	19	regression	regression	NOUN
easat-3117	153	20	with	with	ADP
easat-3117	153	21	anova	anova	PROPN
easat-3117	153	22	)	)	PUNCT
easat-3117	153	23	were	be	AUX
easat-3117	153	24	employed	employ	VERB
easat-3117	153	25	.	.	PUNCT
easat-3117	154	1	3.6	3.6	NUM
easat-3117	154	2	.	.	PUNCT
easat-3117	154	3	limitations	limitation	NOUN
easat-3117	154	4	of	of	ADP
easat-3117	154	5	the	the	DET
easat-3117	154	6	study	study	NOUN
easat-3117	154	7	the	the	DET
easat-3117	154	8	pillars	pillar	NOUN
easat-3117	154	9	of	of	ADP
easat-3117	154	10	improving	improve	VERB
easat-3117	154	11	the	the	DET
easat-3117	154	12	performance	performance	NOUN
easat-3117	154	13	of	of	ADP
easat-3117	154	14	government	government	NOUN
easat-3117	154	15	institutions	institution	NOUN
easat-3117	154	16	for	for	ADP
easat-3117	154	17	the	the	DET
easat-3117	154	18	purposes	purpose	NOUN
easat-3117	154	19	of	of	ADP
easat-3117	154	20	this	this	DET
easat-3117	154	21	study	study	NOUN
easat-3117	154	22	are	be	AUX
easat-3117	154	23	:	:	PUNCT
easat-3117	154	24	disclosure	disclosure	NOUN
easat-3117	154	25	and	and	CCONJ
easat-3117	154	26	transparency	transparency	NOUN
easat-3117	154	27	,	,	PUNCT
easat-3117	154	28	accountability	accountability	NOUN
easat-3117	154	29	,	,	PUNCT
easat-3117	154	30	responsibility	responsibility	NOUN
easat-3117	154	31	,	,	PUNCT
easat-3117	154	32	justice	justice	NOUN
easat-3117	154	33	,	,	PUNCT
easat-3117	154	34	independence	independence	NOUN
easat-3117	154	35	,	,	PUNCT
easat-3117	154	36	laws	law	NOUN
easat-3117	154	37	and	and	CCONJ
easat-3117	154	38	regulations	regulation	NOUN
easat-3117	154	39	.	.	PUNCT
easat-3117	155	1	these	these	DET
easat-3117	155	2	pillars	pillar	NOUN
easat-3117	155	3	are	be	AUX
easat-3117	155	4	common	common	ADJ
easat-3117	155	5	to	to	ADP
easat-3117	155	6	most	most	ADJ
easat-3117	155	7	studies	study	NOUN
easat-3117	155	8	that	that	PRON
easat-3117	155	9	have	have	AUX
easat-3117	155	10	addressed	address	VERB
easat-3117	155	11	the	the	DET
easat-3117	155	12	topic	topic	NOUN
easat-3117	155	13	of	of	ADP
easat-3117	155	14	improving	improve	VERB
easat-3117	155	15	the	the	DET
easat-3117	155	16	performance	performance	NOUN
easat-3117	155	17	of	of	ADP
easat-3117	155	18	government	government	NOUN
easat-3117	155	19	institutions	institution	NOUN
easat-3117	155	20	,	,	PUNCT
easat-3117	155	21	and	and	CCONJ
easat-3117	155	22	therefore	therefore	ADV
easat-3117	155	23	,	,	PUNCT
easat-3117	155	24	there	there	PRON
easat-3117	155	25	may	may	AUX
easat-3117	155	26	be	be	AUX
easat-3117	155	27	other	other	ADJ
easat-3117	155	28	pillars	pillar	NOUN
easat-3117	155	29	that	that	SCONJ
easat-3117	155	30	this	this	DET
easat-3117	155	31	study	study	NOUN
easat-3117	155	32	has	have	AUX
easat-3117	155	33	not	not	PART
easat-3117	155	34	addressed	address	VERB
easat-3117	155	35	.	.	PUNCT
easat-3117	156	1	in	in	ADP
easat-3117	156	2	addition	addition	NOUN
easat-3117	156	3	,	,	PUNCT
easat-3117	156	4	the	the	DET
easat-3117	156	5	specific	specific	ADJ
easat-3117	156	6	factors	factor	NOUN
easat-3117	156	7	for	for	ADP
easat-3117	156	8	the	the	DET
easat-3117	156	9	quality	quality	NOUN
easat-3117	156	10	of	of	ADP
easat-3117	156	11	the	the	DET
easat-3117	156	12	internal	internal	ADJ
easat-3117	156	13	audit	audit	NOUN
easat-3117	156	14	function	function	NOUN
easat-3117	156	15	included	include	VERB
easat-3117	156	16	in	in	ADP
easat-3117	156	17	standard	standard	ADJ
easat-3117	156	18	number	number	NOUN
easat-3117	156	19	65	65	NUM
easat-3117	156	20	issued	issue	VERB
easat-3117	156	21	by	by	ADP
easat-3117	156	22	the	the	DET
easat-3117	156	23	american	american	PROPN
easat-3117	156	24	institute	institute	PROPN
easat-3117	156	25	of	of	ADP
easat-3117	156	26	certified	certify	VERB
easat-3117	156	27	public	public	ADJ
easat-3117	156	28	accountants	accountant	NOUN
easat-3117	156	29	(	(	PUNCT
easat-3117	156	30	aicpa	aicpa	PROPN
easat-3117	156	31	)	)	PUNCT
easat-3117	157	1	[	[	X
easat-3117	157	2	9	9	NUM
easat-3117	157	3	]	]	PUNCT
easat-3117	157	4	were	be	AUX
easat-3117	157	5	adopted	adopt	VERB
easat-3117	157	6	as	as	ADP
easat-3117	157	7	indicators	indicator	NOUN
easat-3117	157	8	to	to	PART
easat-3117	157	9	measure	measure	VERB
easat-3117	157	10	this	this	DET
easat-3117	157	11	quality	quality	NOUN
easat-3117	157	12	,	,	PUNCT
easat-3117	157	13	as	as	SCONJ
easat-3117	157	14	these	these	DET
easat-3117	157	15	indicators	indicator	NOUN
easat-3117	157	16	are	be	AUX
easat-3117	157	17	considered	consider	VERB
easat-3117	157	18	comprehensive	comprehensive	ADJ
easat-3117	157	19	and	and	CCONJ
easat-3117	157	20	sufficient	sufficient	ADJ
easat-3117	157	21	from	from	ADP
easat-3117	157	22	the	the	DET
easat-3117	157	23	researchers	researcher	NOUN
easat-3117	157	24	'	'	PART
easat-3117	157	25	perspective	perspective	NOUN
easat-3117	157	26	to	to	PART
easat-3117	157	27	measure	measure	VERB
easat-3117	157	28	the	the	DET
easat-3117	157	29	aforementioned	aforementioned	ADJ
easat-3117	157	30	quality	quality	NOUN
easat-3117	157	31	.	.	PUNCT
easat-3117	158	1	3.7	3.7	NUM
easat-3117	158	2	.	.	PUNCT
easat-3117	158	3	field	field	NOUN
easat-3117	158	4	study	study	NOUN
easat-3117	158	5	results	result	VERB
easat-3117	158	6	3.7.1	3.7.1	NUM
easat-3117	158	7	.	.	PUNCT
easat-3117	159	1	characteristics	characteristic	NOUN
easat-3117	159	2	of	of	ADP
easat-3117	159	3	the	the	DET
easat-3117	159	4	study	study	NOUN
easat-3117	159	5	sample	sample	NOUN
easat-3117	159	6	table	table	NOUN
easat-3117	159	7	1	1	NUM
easat-3117	159	8	shows	show	VERB
easat-3117	159	9	that	that	SCONJ
easat-3117	159	10	the	the	DET
easat-3117	159	11	highest	high	ADJ
easat-3117	159	12	percentage	percentage	NOUN
easat-3117	159	13	of	of	ADP
easat-3117	159	14	academic	academic	ADJ
easat-3117	159	15	specialization	specialization	NOUN
easat-3117	159	16	was	be	AUX
easat-3117	159	17	in	in	ADP
easat-3117	159	18	accounting	accounting	NOUN
easat-3117	159	19	(	(	PUNCT
easat-3117	159	20	43.0	43.0	NUM
easat-3117	159	21	%	%	NOUN
easat-3117	159	22	)	)	PUNCT
easat-3117	159	23	,	,	PUNCT
easat-3117	159	24	followed	follow	VERB
easat-3117	159	25	by	by	ADP
easat-3117	159	26	financial	financial	ADJ
easat-3117	159	27	and	and	CCONJ
easat-3117	159	28	banking	banking	NOUN
easat-3117	159	29	sciences	science	NOUN
easat-3117	159	30	(	(	PUNCT
easat-3117	159	31	27.2	27.2	NUM
easat-3117	159	32	%	%	NOUN
easat-3117	159	33	)	)	PUNCT
easat-3117	159	34	,	,	PUNCT
easat-3117	159	35	then	then	ADV
easat-3117	159	36	business	business	NOUN
easat-3117	159	37	administration	administration	PROPN
easat-3117	159	38	(	(	PUNCT
easat-3117	159	39	9.6	9.6	NUM
easat-3117	159	40	%	%	NOUN
easat-3117	159	41	)	)	PUNCT
easat-3117	159	42	,	,	PUNCT
easat-3117	159	43	and	and	CCONJ
easat-3117	159	44	economics	economic	NOUN
easat-3117	159	45	(	(	PUNCT
easat-3117	159	46	6.1	6.1	NUM
easat-3117	159	47	%	%	NOUN
easat-3117	159	48	)	)	PUNCT
easat-3117	159	49	,	,	PUNCT
easat-3117	159	50	while	while	SCONJ
easat-3117	159	51	14	14	NUM
easat-3117	159	52	%	%	NOUN
easat-3117	159	53	held	hold	VERB
easat-3117	159	54	degrees	degree	NOUN
easat-3117	159	55	from	from	ADP
easat-3117	159	56	various	various	ADJ
easat-3117	159	57	other	other	ADJ
easat-3117	159	58	specializations	specialization	NOUN
easat-3117	159	59	.	.	PUNCT
easat-3117	160	1	this	this	PRON
easat-3117	160	2	indicates	indicate	VERB
easat-3117	160	3	that	that	SCONJ
easat-3117	160	4	the	the	DET
easat-3117	160	5	individuals	individual	NOUN
easat-3117	160	6	in	in	ADP
easat-3117	160	7	the	the	DET
easat-3117	160	8	study	study	NOUN
easat-3117	160	9	sample	sample	NOUN
easat-3117	160	10	are	be	AUX
easat-3117	160	11	qualified	qualified	ADJ
easat-3117	160	12	to	to	PART
easat-3117	160	13	work	work	VERB
easat-3117	160	14	in	in	ADP
easat-3117	160	15	the	the	DET
easat-3117	160	16	accounting	accounting	NOUN
easat-3117	160	17	and	and	CCONJ
easat-3117	160	18	financial	financial	ADJ
easat-3117	160	19	field	field	NOUN
easat-3117	160	20	.	.	PUNCT
easat-3117	161	1	table	table	NOUN
easat-3117	161	2	1	1	NUM
easat-3117	161	3	also	also	ADV
easat-3117	161	4	shows	show	VERB
easat-3117	161	5	that	that	SCONJ
easat-3117	161	6	62.3	62.3	NUM
easat-3117	161	7	%	%	NOUN
easat-3117	161	8	of	of	ADP
easat-3117	161	9	the	the	DET
easat-3117	161	10	study	study	NOUN
easat-3117	161	11	sample	sample	NOUN
easat-3117	161	12	held	hold	VERB
easat-3117	161	13	a	a	DET
easat-3117	161	14	bachelor	bachelor	NOUN
easat-3117	161	15	's	's	PART
easat-3117	161	16	degree	degree	NOUN
easat-3117	161	17	,	,	PUNCT
easat-3117	161	18	20.2	20.2	NUM
easat-3117	161	19	%	%	NOUN
easat-3117	161	20	held	hold	VERB
easat-3117	161	21	a	a	DET
easat-3117	161	22	master	master	NOUN
easat-3117	161	23	's	's	PART
easat-3117	161	24	degree	degree	NOUN
easat-3117	161	25	,	,	PUNCT
easat-3117	161	26	and	and	CCONJ
easat-3117	161	27	7.0	7.0	NUM
easat-3117	161	28	%	%	NOUN
easat-3117	161	29	held	hold	VERB
easat-3117	161	30	a	a	DET
easat-3117	161	31	doctorate	doctorate	NOUN
easat-3117	161	32	.	.	PUNCT
easat-3117	162	1	the	the	DET
easat-3117	162	2	remaining	remain	VERB
easat-3117	162	3	10.5	10.5	NUM
easat-3117	162	4	%	%	NOUN
easat-3117	162	5	held	hold	VERB
easat-3117	162	6	degrees	degree	NOUN
easat-3117	162	7	below	below	ADP
easat-3117	162	8	the	the	DET
easat-3117	162	9	bachelor	bachelor	NOUN
easat-3117	162	10	's	's	PART
easat-3117	162	11	level	level	NOUN
easat-3117	162	12	.	.	PUNCT
easat-3117	163	1	this	this	PRON
easat-3117	163	2	indicates	indicate	VERB
easat-3117	163	3	a	a	DET
easat-3117	163	4	high	high	ADJ
easat-3117	163	5	level	level	NOUN
easat-3117	163	6	of	of	ADP
easat-3117	163	7	educational	educational	ADJ
easat-3117	163	8	attainment	attainment	NOUN
easat-3117	163	9	among	among	ADP
easat-3117	163	10	the	the	DET
easat-3117	163	11	study	study	NOUN
easat-3117	163	12	sample	sample	NOUN
easat-3117	163	13	due	due	ADP
easat-3117	163	14	to	to	ADP
easat-3117	163	15	the	the	DET
easat-3117	163	16	increasing	increase	VERB
easat-3117	163	17	emphasis	emphasis	NOUN
easat-3117	163	18	on	on	ADP
easat-3117	163	19	education	education	NOUN
easat-3117	163	20	in	in	ADP
easat-3117	163	21	iraq	iraq	PROPN
easat-3117	163	22	.	.	PUNCT
easat-3117	164	1	additionally	additionally	ADV
easat-3117	164	2	,	,	PUNCT
easat-3117	164	3	18.4	18.4	NUM
easat-3117	164	4	%	%	NOUN
easat-3117	164	5	of	of	ADP
easat-3117	164	6	the	the	DET
easat-3117	164	7	sample	sample	NOUN
easat-3117	164	8	held	hold	VERB
easat-3117	164	9	professional	professional	ADJ
easat-3117	164	10	certifications	certification	NOUN
easat-3117	164	11	.	.	PUNCT
easat-3117	165	1	5119	5119	NUM
easat-3117	165	2	edelweiss	edelweiss	PROPN
easat-3117	165	3	applied	apply	VERB
easat-3117	165	4	science	science	NOUN
easat-3117	165	5	and	and	CCONJ
easat-3117	165	6	technology	technology	NOUN
easat-3117	165	7	issn	issn	PROPN
easat-3117	165	8	:	:	PUNCT
easat-3117	165	9	2576	2576	NUM
easat-3117	165	10	-	-	SYM
easat-3117	165	11	8484	8484	NUM
easat-3117	165	12	vol	vol	NOUN
easat-3117	165	13	.	.	PROPN
easat-3117	165	14	8	8	NUM
easat-3117	165	15	,	,	PUNCT
easat-3117	165	16	no	no	INTJ
easat-3117	165	17	.	.	NOUN
easat-3117	165	18	6	6	NUM
easat-3117	165	19	:	:	PUNCT
easat-3117	165	20	5112	5112	NUM
easat-3117	165	21	-	-	SYM
easat-3117	165	22	5129	5129	NUM
easat-3117	165	23	,	,	PUNCT
easat-3117	165	24	2024	2024	NUM
easat-3117	165	25	doi	doi	NOUN
easat-3117	165	26	:	:	PUNCT
easat-3117	165	27	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	165	28	©	©	PROPN
easat-3117	165	29	2024	2024	NUM
easat-3117	165	30	by	by	ADP
easat-3117	165	31	the	the	DET
easat-3117	165	32	author	author	NOUN
easat-3117	165	33	;	;	PUNCT
easat-3117	165	34	licensee	licensee	PROPN
easat-3117	165	35	learning	learn	VERB
easat-3117	165	36	gate	gate	NOUN
easat-3117	165	37	table	table	NOUN
easat-3117	165	38	1	1	NUM
easat-3117	165	39	.	.	PUNCT
easat-3117	165	40	distribution	distribution	NOUN
easat-3117	165	41	of	of	ADP
easat-3117	165	42	study	study	NOUN
easat-3117	165	43	sample	sample	NOUN
easat-3117	165	44	by	by	ADP
easat-3117	165	45	demographic	demographic	ADJ
easat-3117	165	46	characteristics	characteristic	NOUN
easat-3117	165	47	.	.	PUNCT
easat-3117	166	1	variable	variable	ADJ
easat-3117	166	2	categories	category	NOUN
easat-3117	166	3	frequency	frequency	VERB
easat-3117	166	4	percentage	percentage	NOUN
easat-3117	166	5	(	(	PUNCT
easat-3117	166	6	%	%	NOUN
easat-3117	166	7	)	)	PUNCT
easat-3117	166	8	academic	academic	ADJ
easat-3117	166	9	specialization	specialization	NOUN
easat-3117	166	10	accounting	account	VERB
easat-3117	166	11	49	49	NUM
easat-3117	166	12	43.0	43.0	NUM
easat-3117	166	13	finance	finance	NOUN
easat-3117	166	14	&	&	CCONJ
easat-3117	166	15	banking	banking	NOUN
easat-3117	166	16	31	31	NUM
easat-3117	166	17	27.2	27.2	NUM
easat-3117	166	18	business	business	NOUN
easat-3117	166	19	administration	administration	NOUN
easat-3117	166	20	11	11	NUM
easat-3117	166	21	9.6	9.6	NUM
easat-3117	166	22	economics	economic	NOUN
easat-3117	166	23	7	7	NUM
easat-3117	166	24	6.1	6.1	NUM
easat-3117	166	25	other	other	ADJ
easat-3117	166	26	specializations	specialization	NOUN
easat-3117	166	27	16	16	NUM
easat-3117	166	28	14.0	14.0	NUM
easat-3117	166	29	educational	educational	ADJ
easat-3117	166	30	qualifications	qualification	NOUN
easat-3117	166	31	&	&	CCONJ
easat-3117	166	32	professional	professional	ADJ
easat-3117	166	33	certifications	certification	NOUN
easat-3117	166	34	below	below	ADP
easat-3117	166	35	bachelor	bachelor	NOUN
easat-3117	166	36	's	's	PART
easat-3117	166	37	12	12	NUM
easat-3117	166	38	10.5	10.5	NUM
easat-3117	166	39	bachelor	bachelor	NOUN
easat-3117	166	40	's	's	PART
easat-3117	166	41	71	71	NUM
easat-3117	166	42	62.3	62.3	NUM
easat-3117	166	43	master	master	NOUN
easat-3117	166	44	's	's	PART
easat-3117	166	45	23	23	NUM
easat-3117	166	46	20.2	20.2	NUM
easat-3117	166	47	doctorate	doctorate	NOUN
easat-3117	166	48	8	8	NUM
easat-3117	166	49	7.0	7.0	NUM
easat-3117	166	50	professional	professional	ADJ
easat-3117	166	51	certification	certification	NOUN
easat-3117	166	52	21	21	NUM
easat-3117	166	53	18.4	18.4	NUM
easat-3117	166	54	job	job	NOUN
easat-3117	166	55	title	title	NOUN
easat-3117	166	56	financial	financial	ADJ
easat-3117	166	57	manager	manager	NOUN
easat-3117	166	58	13	13	NUM
easat-3117	166	59	11,4	11,4	ADV
easat-3117	166	60	internal	internal	ADJ
easat-3117	166	61	audit	audit	NOUN
easat-3117	166	62	manager	manager	NOUN
easat-3117	166	63	16	16	NUM
easat-3117	166	64	14,0	14,0	NUM
easat-3117	166	65	head	head	NOUN
easat-3117	166	66	of	of	ADP
easat-3117	166	67	accounting	accounting	NOUN
easat-3117	166	68	department	department	PROPN
easat-3117	166	69	6	6	NUM
easat-3117	166	70	5,3	5,3	NUM
easat-3117	166	71	accountant	accountant	NOUN
easat-3117	166	72	63	63	NUM
easat-3117	166	73	55,3	55,3	NUM
easat-3117	166	74	internal	internal	ADJ
easat-3117	166	75	auditor	auditor	NOUN
easat-3117	166	76	16	16	NUM
easat-3117	166	77	14,0	14,0	NUM
easat-3117	166	78	years	year	NOUN
easat-3117	166	79	of	of	ADP
easat-3117	166	80	experience	experience	NOUN
easat-3117	166	81	less	less	ADJ
easat-3117	166	82	than	than	ADP
easat-3117	166	83	5	5	NUM
easat-3117	166	84	years	year	NOUN
easat-3117	166	85	13	13	NUM
easat-3117	166	86	11,4	11,4	ADV
easat-3117	166	87	6	6	NUM
easat-3117	166	88	-	-	SYM
easat-3117	166	89	10	10	NUM
easat-3117	166	90	years	year	NOUN
easat-3117	166	91	42	42	NUM
easat-3117	166	92	36,8	36,8	NUM
easat-3117	166	93	11	11	NUM
easat-3117	166	94	-	-	SYM
easat-3117	166	95	15	15	NUM
easat-3117	166	96	years	year	NOUN
easat-3117	166	97	34	34	NUM
easat-3117	166	98	29,8	29,8	ADJ
easat-3117	166	99	16	16	NUM
easat-3117	166	100	-	-	SYM
easat-3117	166	101	20	20	NUM
easat-3117	166	102	years	year	NOUN
easat-3117	166	103	9	9	NUM
easat-3117	166	104	7,9	7,9	NUM
easat-3117	166	105	total	total	NOUN
easat-3117	166	106	114	114	NUM
easat-3117	166	107	100	100	NUM
easat-3117	166	108	%	%	NOUN
easat-3117	166	109	as	as	SCONJ
easat-3117	166	110	shown	show	VERB
easat-3117	166	111	in	in	ADP
easat-3117	166	112	the	the	DET
easat-3117	166	113	aforementioned	aforementioned	ADJ
easat-3117	166	114	table	table	NOUN
easat-3117	166	115	,	,	PUNCT
easat-3117	166	116	accountants	accountant	NOUN
easat-3117	166	117	constitute	constitute	VERB
easat-3117	166	118	the	the	DET
easat-3117	166	119	largest	large	ADJ
easat-3117	166	120	proportion	proportion	NOUN
easat-3117	166	121	of	of	ADP
easat-3117	166	122	the	the	DET
easat-3117	166	123	study	study	NOUN
easat-3117	166	124	sample	sample	NOUN
easat-3117	166	125	,	,	PUNCT
easat-3117	166	126	accounting	account	VERB
easat-3117	166	127	for	for	ADP
easat-3117	166	128	55.3	55.3	NUM
easat-3117	166	129	%	%	NOUN
easat-3117	166	130	of	of	ADP
easat-3117	166	131	the	the	DET
easat-3117	166	132	total	total	ADJ
easat-3117	166	133	sample	sample	NOUN
easat-3117	166	134	size	size	NOUN
easat-3117	166	135	.	.	PUNCT
easat-3117	167	1	following	follow	VERB
easat-3117	167	2	this	this	PRON
easat-3117	167	3	,	,	PUNCT
easat-3117	167	4	internal	internal	ADJ
easat-3117	167	5	audit	audit	NOUN
easat-3117	167	6	managers	manager	NOUN
easat-3117	167	7	and	and	CCONJ
easat-3117	167	8	internal	internal	ADJ
easat-3117	167	9	auditors	auditor	NOUN
easat-3117	167	10	accounted	account	VERB
easat-3117	167	11	for	for	ADP
easat-3117	167	12	14.0	14.0	NUM
easat-3117	167	13	%	%	NOUN
easat-3117	167	14	,	,	PUNCT
easat-3117	167	15	followed	follow	VERB
easat-3117	167	16	by	by	ADP
easat-3117	167	17	the	the	DET
easat-3117	167	18	position	position	NOUN
easat-3117	167	19	of	of	ADP
easat-3117	167	20	financial	financial	ADJ
easat-3117	167	21	manager	manager	NOUN
easat-3117	167	22	at	at	ADP
easat-3117	167	23	11.4	11.4	NUM
easat-3117	167	24	%	%	NOUN
easat-3117	167	25	,	,	PUNCT
easat-3117	167	26	and	and	CCONJ
easat-3117	167	27	finally	finally	ADV
easat-3117	167	28	,	,	PUNCT
easat-3117	167	29	the	the	DET
easat-3117	167	30	position	position	NOUN
easat-3117	167	31	of	of	ADP
easat-3117	167	32	accounting	accounting	NOUN
easat-3117	167	33	department	department	PROPN
easat-3117	167	34	head	head	NOUN
easat-3117	167	35	constituted	constitute	VERB
easat-3117	167	36	5.3	5.3	NUM
easat-3117	167	37	%	%	NOUN
easat-3117	167	38	of	of	ADP
easat-3117	167	39	the	the	DET
easat-3117	167	40	total	total	ADJ
easat-3117	167	41	sample	sample	NOUN
easat-3117	167	42	.	.	PUNCT
easat-3117	168	1	a	a	DET
easat-3117	168	2	comparison	comparison	NOUN
easat-3117	168	3	of	of	ADP
easat-3117	168	4	job	job	NOUN
easat-3117	168	5	titles	title	NOUN
easat-3117	168	6	reveals	reveal	VERB
easat-3117	168	7	that	that	SCONJ
easat-3117	168	8	accountants	accountant	NOUN
easat-3117	168	9	significantly	significantly	ADV
easat-3117	168	10	outnumbered	outnumber	VERB
easat-3117	168	11	individuals	individual	NOUN
easat-3117	168	12	in	in	ADP
easat-3117	168	13	other	other	ADJ
easat-3117	168	14	specializations	specialization	NOUN
easat-3117	168	15	.	.	PUNCT
easat-3117	169	1	as	as	SCONJ
easat-3117	169	2	table	table	NOUN
easat-3117	169	3	1	1	NUM
easat-3117	169	4	illustrates	illustrate	VERB
easat-3117	169	5	,	,	PUNCT
easat-3117	169	6	the	the	DET
easat-3117	169	7	majority	majority	NOUN
easat-3117	169	8	of	of	ADP
easat-3117	169	9	participants	participant	NOUN
easat-3117	169	10	(	(	PUNCT
easat-3117	169	11	36.8	36.8	NUM
easat-3117	169	12	%	%	NOUN
easat-3117	169	13	)	)	PUNCT
easat-3117	169	14	had	have	VERB
easat-3117	169	15	6	6	NUM
easat-3117	169	16	-	-	SYM
easat-3117	169	17	10	10	NUM
easat-3117	169	18	years	year	NOUN
easat-3117	169	19	of	of	ADP
easat-3117	169	20	experience	experience	NOUN
easat-3117	169	21	,	,	PUNCT
easat-3117	169	22	followed	follow	VERB
easat-3117	169	23	by	by	ADP
easat-3117	169	24	11	11	NUM
easat-3117	169	25	-	-	SYM
easat-3117	169	26	15	15	NUM
easat-3117	169	27	years	year	NOUN
easat-3117	169	28	(	(	PUNCT
easat-3117	169	29	29.8	29.8	NUM
easat-3117	169	30	%	%	NOUN
easat-3117	169	31	)	)	PUNCT
easat-3117	169	32	,	,	PUNCT
easat-3117	169	33	21	21	NUM
easat-3117	169	34	+	+	NUM
easat-3117	169	35	years	year	NOUN
easat-3117	169	36	(	(	PUNCT
easat-3117	169	37	14	14	NUM
easat-3117	169	38	%	%	NOUN
easat-3117	169	39	)	)	PUNCT
easat-3117	169	40	,	,	PUNCT
easat-3117	169	41	less	less	ADJ
easat-3117	169	42	than	than	ADP
easat-3117	169	43	5	5	NUM
easat-3117	169	44	years	year	NOUN
easat-3117	169	45	(	(	PUNCT
easat-3117	169	46	11.4	11.4	NUM
easat-3117	169	47	%	%	NOUN
easat-3117	169	48	)	)	PUNCT
easat-3117	169	49	,	,	PUNCT
easat-3117	169	50	and	and	CCONJ
easat-3117	169	51	16	16	NUM
easat-3117	169	52	-	-	SYM
easat-3117	169	53	20	20	NUM
easat-3117	169	54	years	year	NOUN
easat-3117	169	55	(	(	PUNCT
easat-3117	169	56	7.9	7.9	NUM
easat-3117	169	57	%	%	NOUN
easat-3117	169	58	)	)	PUNCT
easat-3117	169	59	.	.	PUNCT
easat-3117	170	1	this	this	DET
easat-3117	170	2	substantial	substantial	ADJ
easat-3117	170	3	experience	experience	NOUN
easat-3117	170	4	base	base	NOUN
easat-3117	170	5	equips	equip	VERB
easat-3117	170	6	the	the	DET
easat-3117	170	7	sample	sample	NOUN
easat-3117	170	8	population	population	NOUN
easat-3117	170	9	to	to	PART
easat-3117	170	10	effectively	effectively	ADV
easat-3117	170	11	handle	handle	VERB
easat-3117	170	12	accounting	accounting	NOUN
easat-3117	170	13	tasks	task	NOUN
easat-3117	170	14	,	,	PUNCT
easat-3117	170	15	thereby	thereby	ADV
easat-3117	170	16	enhancing	enhance	VERB
easat-3117	170	17	their	their	PRON
easat-3117	170	18	ability	ability	NOUN
easat-3117	170	19	to	to	PART
easat-3117	170	20	comprehend	comprehend	VERB
easat-3117	170	21	and	and	CCONJ
easat-3117	170	22	answer	answer	VERB
easat-3117	170	23	survey	survey	NOUN
easat-3117	170	24	questions	question	NOUN
easat-3117	170	25	.	.	PUNCT
easat-3117	171	1	3.8	3.8	NUM
easat-3117	171	2	.	.	PUNCT
easat-3117	172	1	descriptive	descriptive	ADJ
easat-3117	172	2	statistics	statistic	NOUN
easat-3117	172	3	of	of	ADP
easat-3117	172	4	study	study	NOUN
easat-3117	172	5	variables	variable	VERB
easat-3117	172	6	3.8.1	3.8.1	NUM
easat-3117	172	7	.	.	PUNCT
easat-3117	173	1	disclosure	disclosure	NOUN
easat-3117	173	2	and	and	CCONJ
easat-3117	173	3	transparency	transparency	NOUN
easat-3117	173	4	table	table	NOUN
easat-3117	173	5	2	2	NUM
easat-3117	173	6	demonstrates	demonstrate	VERB
easat-3117	173	7	that	that	SCONJ
easat-3117	173	8	the	the	DET
easat-3117	173	9	importance	importance	NOUN
easat-3117	173	10	of	of	ADP
easat-3117	173	11	disclosure	disclosure	NOUN
easat-3117	173	12	and	and	CCONJ
easat-3117	173	13	transparency	transparency	NOUN
easat-3117	173	14	for	for	ADP
easat-3117	173	15	internal	internal	ADJ
easat-3117	173	16	audit	audit	NOUN
easat-3117	173	17	quality	quality	NOUN
easat-3117	173	18	in	in	ADP
easat-3117	173	19	kuwaiti	kuwaiti	PROPN
easat-3117	173	20	listed	list	VERB
easat-3117	173	21	industrial	industrial	ADJ
easat-3117	173	22	companies	company	NOUN
easat-3117	173	23	is	be	AUX
easat-3117	173	24	substantial	substantial	ADJ
easat-3117	173	25	,	,	PUNCT
easat-3117	173	26	with	with	ADP
easat-3117	173	27	mean	mean	ADJ
easat-3117	173	28	scores	score	NOUN
easat-3117	173	29	ranging	range	VERB
easat-3117	173	30	from	from	ADP
easat-3117	173	31	moderately	moderately	ADV
easat-3117	173	32	high	high	ADJ
easat-3117	173	33	(	(	PUNCT
easat-3117	173	34	3.3772	3.3772	NUM
easat-3117	173	35	)	)	PUNCT
easat-3117	173	36	to	to	PART
easat-3117	173	37	high	high	ADJ
easat-3117	173	38	(	(	PUNCT
easat-3117	173	39	4.1228	4.1228	NUM
easat-3117	173	40	)	)	PUNCT
easat-3117	173	41	.	.	PUNCT
easat-3117	174	1	the	the	DET
easat-3117	174	2	overall	overall	ADJ
easat-3117	174	3	mean	mean	NOUN
easat-3117	174	4	of	of	ADP
easat-3117	174	5	3.7661	3.7661	NUM
easat-3117	174	6	and	and	CCONJ
easat-3117	174	7	a	a	DET
easat-3117	174	8	low	low	ADJ
easat-3117	174	9	standard	standard	ADJ
easat-3117	174	10	deviation	deviation	NOUN
easat-3117	174	11	of	of	ADP
easat-3117	174	12	0.9652	0.9652	NUM
easat-3117	174	13	suggest	suggest	VERB
easat-3117	174	14	strong	strong	ADJ
easat-3117	174	15	consensus	consensus	NOUN
easat-3117	174	16	among	among	ADP
easat-3117	174	17	respondents	respondent	NOUN
easat-3117	174	18	on	on	ADP
easat-3117	174	19	the	the	DET
easat-3117	174	20	positive	positive	ADJ
easat-3117	174	21	impact	impact	NOUN
easat-3117	174	22	of	of	ADP
easat-3117	174	23	these	these	DET
easat-3117	174	24	factors	factor	NOUN
easat-3117	174	25	.	.	PUNCT
easat-3117	175	1	table	table	NOUN
easat-3117	175	2	2	2	NUM
easat-3117	175	3	.	.	PUNCT
easat-3117	175	4	mean	mean	VERB
easat-3117	175	5	and	and	CCONJ
easat-3117	175	6	standard	standard	ADJ
easat-3117	175	7	deviation	deviation	NOUN
easat-3117	175	8	of	of	ADP
easat-3117	175	9	disclosure	disclosure	NOUN
easat-3117	175	10	and	and	CCONJ
easat-3117	175	11	transparency	transparency	NOUN
easat-3117	175	12	.	.	PUNCT
easat-3117	176	1	statements	statement	NOUN
easat-3117	176	2	importance	importance	NOUN
easat-3117	176	3	level	level	NOUN
easat-3117	176	4	rank	rank	NOUN
easat-3117	176	5	standard	standard	ADJ
easat-3117	176	6	deviation	deviation	NOUN
easat-3117	176	7	mean	mean	VERB
easat-3117	176	8	information	information	NOUN
easat-3117	176	9	is	be	AUX
easat-3117	176	10	disclosed	disclose	VERB
easat-3117	176	11	in	in	ADP
easat-3117	176	12	a	a	DET
easat-3117	176	13	fair	fair	ADJ
easat-3117	176	14	,	,	PUNCT
easat-3117	176	15	honest	honest	ADJ
easat-3117	176	16	,	,	PUNCT
easat-3117	176	17	and	and	CCONJ
easat-3117	176	18	truthful	truthful	ADJ
easat-3117	176	19	manner	manner	NOUN
easat-3117	176	20	.	.	PUNCT
easat-3117	177	1	high	high	ADJ
easat-3117	177	2	1	1	NUM
easat-3117	177	3	0.62599	0.62599	NUM
easat-3117	177	4	4.1228	4.1228	NUM
easat-3117	177	5	information	information	NOUN
easat-3117	177	6	is	be	AUX
easat-3117	177	7	disclosed	disclose	VERB
easat-3117	177	8	objectively	objectively	ADV
easat-3117	177	9	,	,	PUNCT
easat-3117	177	10	honestly	honestly	ADV
easat-3117	177	11	,	,	PUNCT
easat-3117	177	12	and	and	CCONJ
easat-3117	177	13	uprightly	uprightly	ADV
easat-3117	177	14	.	.	PUNCT
easat-3117	178	1	high	high	ADJ
easat-3117	178	2	2	2	NUM
easat-3117	178	3	0.72253	0.72253	NUM
easat-3117	178	4	4.0088	4.0088	NUM
easat-3117	178	5	important	important	ADJ
easat-3117	178	6	information	information	NOUN
easat-3117	178	7	is	be	AUX
easat-3117	178	8	disclosed	disclose	VERB
easat-3117	178	9	in	in	ADP
easat-3117	178	10	a	a	DET
easat-3117	178	11	timely	timely	ADV
easat-3117	178	12	high	high	ADJ
easat-3117	178	13	3	3	NUM
easat-3117	178	14	1.0258	1.0258	NUM
easat-3117	178	15	3.9737	3.9737	NUM
easat-3117	178	16	5120	5120	NUM
easat-3117	178	17	edelweiss	edelweiss	PROPN
easat-3117	178	18	applied	apply	VERB
easat-3117	178	19	science	science	NOUN
easat-3117	178	20	and	and	CCONJ
easat-3117	178	21	technology	technology	NOUN
easat-3117	178	22	issn	issn	PROPN
easat-3117	178	23	:	:	PUNCT
easat-3117	178	24	2576	2576	NUM
easat-3117	178	25	-	-	SYM
easat-3117	178	26	8484	8484	NUM
easat-3117	178	27	vol	vol	NOUN
easat-3117	178	28	.	.	PROPN
easat-3117	178	29	8	8	NUM
easat-3117	178	30	,	,	PUNCT
easat-3117	178	31	no	no	INTJ
easat-3117	178	32	.	.	NOUN
easat-3117	179	1	6	6	NUM
easat-3117	179	2	:	:	PUNCT
easat-3117	179	3	5112	5112	NUM
easat-3117	179	4	-	-	SYM
easat-3117	179	5	5129	5129	NUM
easat-3117	179	6	,	,	PUNCT
easat-3117	179	7	2024	2024	NUM
easat-3117	179	8	doi	doi	NOUN
easat-3117	179	9	:	:	PUNCT
easat-3117	179	10	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	179	11	©	©	PROPN
easat-3117	179	12	2024	2024	NUM
easat-3117	179	13	by	by	ADP
easat-3117	179	14	the	the	DET
easat-3117	179	15	author	author	NOUN
easat-3117	179	16	;	;	PUNCT
easat-3117	179	17	licensee	licensee	PROPN
easat-3117	179	18	learning	learn	VERB
easat-3117	179	19	gate	gate	NOUN
easat-3117	179	20	manner	manner	NOUN
easat-3117	179	21	without	without	ADP
easat-3117	179	22	delay	delay	NOUN
easat-3117	179	23	.	.	PUNCT
easat-3117	180	1	information	information	NOUN
easat-3117	180	2	about	about	ADP
easat-3117	180	3	the	the	DET
easat-3117	180	4	ownership	ownership	NOUN
easat-3117	180	5	of	of	ADP
easat-3117	180	6	the	the	DET
easat-3117	180	7	majority	majority	NOUN
easat-3117	180	8	of	of	ADP
easat-3117	180	9	the	the	DET
easat-3117	180	10	company	company	NOUN
easat-3117	180	11	's	's	PART
easat-3117	180	12	shares	share	NOUN
easat-3117	180	13	is	be	AUX
easat-3117	180	14	provided	provide	VERB
easat-3117	180	15	.	.	PUNCT
easat-3117	181	1	medium	medium	ADJ
easat-3117	181	2	4	4	NUM
easat-3117	181	3	1.1309	1.1309	NUM
easat-3117	181	4	3.6316	3.6316	NUM
easat-3117	181	5	information	information	NOUN
easat-3117	181	6	about	about	ADP
easat-3117	181	7	members	member	NOUN
easat-3117	181	8	of	of	ADP
easat-3117	181	9	the	the	DET
easat-3117	181	10	board	board	NOUN
easat-3117	181	11	of	of	ADP
easat-3117	181	12	directors	director	NOUN
easat-3117	181	13	is	be	AUX
easat-3117	181	14	provided	provide	VERB
easat-3117	181	15	.	.	PUNCT
easat-3117	182	1	medium	medium	ADJ
easat-3117	182	2	6	6	NUM
easat-3117	182	3	1.1397	1.1397	NUM
easat-3117	182	4	3.3772	3.3772	NUM
easat-3117	182	5	information	information	NOUN
easat-3117	182	6	about	about	ADP
easat-3117	182	7	executive	executive	ADJ
easat-3117	182	8	managers	manager	NOUN
easat-3117	182	9	is	be	AUX
easat-3117	182	10	provided	provide	VERB
easat-3117	182	11	.	.	PUNCT
easat-3117	183	1	medium	medium	ADJ
easat-3117	183	2	5	5	NUM
easat-3117	183	3	1.1462	1.1462	NUM
easat-3117	183	4	3.4825	3.4825	NUM
easat-3117	183	5	overall	overall	ADJ
easat-3117	183	6	mean	mean	NOUN
easat-3117	183	7	high	high	ADJ
easat-3117	183	8	0.9652	0.9652	NUM
easat-3117	183	9	3.7661	3.7661	NUM
easat-3117	183	10	3.8.2	3.8.2	NUM
easat-3117	183	11	.	.	PUNCT
easat-3117	184	1	accountability	accountability	NOUN
easat-3117	184	2	table	table	NOUN
easat-3117	184	3	3	3	NUM
easat-3117	184	4	indicates	indicate	VERB
easat-3117	184	5	that	that	SCONJ
easat-3117	184	6	all	all	DET
easat-3117	184	7	importance	importance	NOUN
easat-3117	184	8	levels	level	NOUN
easat-3117	184	9	for	for	ADP
easat-3117	184	10	the	the	DET
easat-3117	184	11	variable	variable	NOUN
easat-3117	184	12	of	of	ADP
easat-3117	184	13	accountability	accountability	NOUN
easat-3117	184	14	were	be	AUX
easat-3117	184	15	high	high	ADJ
easat-3117	184	16	in	in	ADP
easat-3117	184	17	terms	term	NOUN
easat-3117	184	18	of	of	ADP
easat-3117	184	19	impact	impact	NOUN
easat-3117	184	20	,	,	PUNCT
easat-3117	184	21	with	with	ADP
easat-3117	184	22	arithmetic	arithmetic	ADJ
easat-3117	184	23	means	mean	NOUN
easat-3117	184	24	ranging	range	VERB
easat-3117	184	25	from	from	ADP
easat-3117	184	26	4.0088	4.0088	NUM
easat-3117	184	27	to	to	ADP
easat-3117	184	28	3.7018	3.7018	NUM
easat-3117	184	29	.	.	PUNCT
easat-3117	185	1	the	the	DET
easat-3117	185	2	overall	overall	ADJ
easat-3117	185	3	result	result	NOUN
easat-3117	185	4	here	here	ADV
easat-3117	185	5	indicates	indicate	VERB
easat-3117	185	6	a	a	DET
easat-3117	185	7	high	high	ADJ
easat-3117	185	8	level	level	NOUN
easat-3117	185	9	of	of	ADP
easat-3117	185	10	impact	impact	NOUN
easat-3117	185	11	of	of	ADP
easat-3117	185	12	accountability	accountability	NOUN
easat-3117	185	13	on	on	ADP
easat-3117	185	14	internal	internal	ADJ
easat-3117	185	15	auditing	auditing	NOUN
easat-3117	185	16	in	in	ADP
easat-3117	185	17	the	the	DET
easat-3117	185	18	iraqi	iraqi	ADJ
easat-3117	185	19	housing	housing	NOUN
easat-3117	185	20	funds	fund	NOUN
easat-3117	185	21	from	from	ADP
easat-3117	185	22	the	the	DET
easat-3117	185	23	perspective	perspective	NOUN
easat-3117	185	24	of	of	ADP
easat-3117	185	25	the	the	DET
easat-3117	185	26	study	study	NOUN
easat-3117	185	27	sample	sample	NOUN
easat-3117	185	28	.	.	PUNCT
easat-3117	186	1	the	the	DET
easat-3117	186	2	overall	overall	ADJ
easat-3117	186	3	arithmetic	arithmetic	ADJ
easat-3117	186	4	mean	mean	NOUN
easat-3117	186	5	of	of	ADP
easat-3117	186	6	the	the	DET
easat-3117	186	7	responses	response	NOUN
easat-3117	186	8	regarding	regard	VERB
easat-3117	186	9	this	this	DET
easat-3117	186	10	axis	axis	NOUN
easat-3117	186	11	was	be	AUX
easat-3117	186	12	(	(	PUNCT
easat-3117	186	13	3.82677	3.82677	NUM
easat-3117	186	14	)	)	PUNCT
easat-3117	186	15	.	.	PUNCT
easat-3117	187	1	the	the	DET
easat-3117	187	2	standard	standard	ADJ
easat-3117	187	3	deviation	deviation	NOUN
easat-3117	187	4	was	be	AUX
easat-3117	187	5	(	(	PUNCT
easat-3117	187	6	0.8887	0.8887	NUM
easat-3117	187	7	)	)	PUNCT
easat-3117	187	8	,	,	PUNCT
easat-3117	187	9	indicating	indicate	VERB
easat-3117	187	10	a	a	DET
easat-3117	187	11	relatively	relatively	ADV
easat-3117	187	12	high	high	ADJ
easat-3117	187	13	degree	degree	NOUN
easat-3117	187	14	of	of	ADP
easat-3117	187	15	homogeneity	homogeneity	NOUN
easat-3117	187	16	among	among	ADP
easat-3117	187	17	the	the	DET
easat-3117	187	18	responses	response	NOUN
easat-3117	187	19	.	.	PUNCT
easat-3117	188	1	table	table	NOUN
easat-3117	188	2	3	3	NUM
easat-3117	188	3	.	.	PUNCT
easat-3117	188	4	mean	mean	VERB
easat-3117	188	5	and	and	CCONJ
easat-3117	188	6	standard	standard	ADJ
easat-3117	188	7	deviation	deviation	NOUN
easat-3117	188	8	of	of	ADP
easat-3117	188	9	accountability	accountability	NOUN
easat-3117	188	10	.	.	PUNCT
easat-3117	189	1	statements	statement	NOUN
easat-3117	189	2	importance	importance	NOUN
easat-3117	189	3	level	level	NOUN
easat-3117	189	4	rank	rank	NOUN
easat-3117	189	5	standard	standard	ADJ
easat-3117	189	6	deviation	deviation	NOUN
easat-3117	189	7	mean	mean	VERB
easat-3117	189	8	the	the	DET
easat-3117	189	9	performance	performance	NOUN
easat-3117	189	10	of	of	ADP
easat-3117	189	11	executive	executive	ADJ
easat-3117	189	12	management	management	NOUN
easat-3117	189	13	is	be	AUX
easat-3117	189	14	evaluated	evaluate	VERB
easat-3117	189	15	and	and	CCONJ
easat-3117	189	16	appraised	appraise	VERB
easat-3117	189	17	.	.	PUNCT
easat-3117	190	1	high	high	ADJ
easat-3117	190	2	2	2	NUM
easat-3117	190	3	0.96407	0.96407	NUM
easat-3117	190	4	3.8684	3.8684	NUM
easat-3117	190	5	tasks	task	NOUN
easat-3117	190	6	that	that	PRON
easat-3117	190	7	ensure	ensure	VERB
easat-3117	190	8	the	the	DET
easat-3117	190	9	accurate	accurate	ADJ
easat-3117	190	10	performance	performance	NOUN
easat-3117	190	11	of	of	ADP
easat-3117	190	12	work	work	NOUN
easat-3117	190	13	by	by	ADP
easat-3117	190	14	other	other	ADJ
easat-3117	190	15	company	company	NOUN
easat-3117	190	16	employees	employee	NOUN
easat-3117	190	17	are	be	AUX
easat-3117	190	18	carried	carry	VERB
easat-3117	190	19	out	out	ADP
easat-3117	190	20	.	.	PUNCT
easat-3117	191	1	high	high	ADJ
easat-3117	191	2	1	1	NUM
easat-3117	191	3	0.72253	0.72253	NUM
easat-3117	191	4	4.0088	4.0088	NUM
easat-3117	191	5	periodic	periodic	ADJ
easat-3117	191	6	reports	report	NOUN
easat-3117	191	7	on	on	ADP
easat-3117	191	8	business	business	NOUN
easat-3117	191	9	results	result	NOUN
easat-3117	191	10	are	be	AUX
easat-3117	191	11	submitted	submit	VERB
easat-3117	191	12	.	.	PUNCT
easat-3117	192	1	high	high	ADJ
easat-3117	192	2	3	3	NUM
easat-3117	192	3	1.0069	1.0069	NUM
easat-3117	192	4	3.7281	3.7281	NUM
easat-3117	192	5	the	the	DET
easat-3117	192	6	success	success	NOUN
easat-3117	192	7	of	of	ADP
easat-3117	192	8	implementing	implement	VERB
easat-3117	192	9	periodic	periodic	ADJ
easat-3117	192	10	reports	report	NOUN
easat-3117	192	11	is	be	AUX
easat-3117	192	12	evaluated	evaluate	VERB
easat-3117	192	13	.	.	PUNCT
easat-3117	193	1	high	high	ADJ
easat-3117	193	2	4	4	NUM
easat-3117	193	3	0.86146	0.86146	NUM
easat-3117	193	4	3.7018	3.7018	NUM
easat-3117	193	5	overall	overall	ADJ
easat-3117	193	6	mean	mean	NOUN
easat-3117	193	7	high	high	ADJ
easat-3117	193	8	0.8887	0.8887	NUM
easat-3117	193	9	3.8267	3.8267	NUM
easat-3117	193	10	3.8.3	3.8.3	NUM
easat-3117	193	11	.	.	PUNCT
easat-3117	194	1	responsibility	responsibility	NOUN
easat-3117	194	2	table	table	NOUN
easat-3117	194	3	4	4	NUM
easat-3117	194	4	shows	show	VERB
easat-3117	194	5	that	that	SCONJ
easat-3117	194	6	responsibility	responsibility	NOUN
easat-3117	194	7	levels	level	NOUN
easat-3117	194	8	for	for	ADP
easat-3117	194	9	internal	internal	ADJ
easat-3117	194	10	audit	audit	NOUN
easat-3117	194	11	quality	quality	NOUN
easat-3117	194	12	in	in	ADP
easat-3117	194	13	the	the	DET
easat-3117	194	14	iraqi	iraqi	ADJ
easat-3117	194	15	housing	housing	NOUN
easat-3117	194	16	fund	fund	NOUN
easat-3117	194	17	were	be	AUX
easat-3117	194	18	rated	rate	VERB
easat-3117	194	19	between	between	ADP
easat-3117	194	20	high	high	ADJ
easat-3117	194	21	and	and	CCONJ
easat-3117	194	22	medium	medium	ADJ
easat-3117	194	23	,	,	PUNCT
easat-3117	194	24	with	with	ADP
easat-3117	194	25	mean	mean	ADJ
easat-3117	194	26	scores	score	NOUN
easat-3117	194	27	ranging	range	VERB
easat-3117	194	28	from	from	ADP
easat-3117	194	29	3.4561	3.4561	NUM
easat-3117	194	30	to	to	ADP
easat-3117	194	31	3.9737	3.9737	NUM
easat-3117	194	32	.	.	PUNCT
easat-3117	195	1	overall	overall	ADV
easat-3117	195	2	,	,	PUNCT
easat-3117	195	3	the	the	DET
easat-3117	195	4	results	result	NOUN
easat-3117	195	5	indicate	indicate	VERB
easat-3117	195	6	a	a	DET
easat-3117	195	7	strong	strong	ADJ
easat-3117	195	8	positive	positive	ADJ
easat-3117	195	9	impact	impact	NOUN
easat-3117	195	10	of	of	ADP
easat-3117	195	11	responsibility	responsibility	NOUN
easat-3117	195	12	on	on	ADP
easat-3117	195	13	internal	internal	ADJ
easat-3117	195	14	audit	audit	NOUN
easat-3117	195	15	quality	quality	NOUN
easat-3117	195	16	,	,	PUNCT
easat-3117	195	17	as	as	SCONJ
easat-3117	195	18	perceived	perceive	VERB
easat-3117	195	19	by	by	ADP
easat-3117	195	20	respondents	respondent	NOUN
easat-3117	195	21	.	.	PUNCT
easat-3117	196	1	the	the	DET
easat-3117	196	2	mean	mean	ADJ
easat-3117	196	3	score	score	NOUN
easat-3117	196	4	of	of	ADP
easat-3117	196	5	3.794	3.794	NUM
easat-3117	196	6	and	and	CCONJ
easat-3117	196	7	standard	standard	ADJ
easat-3117	196	8	deviation	deviation	NOUN
easat-3117	196	9	of	of	ADP
easat-3117	196	10	0.926	0.926	NUM
easat-3117	196	11	suggest	suggest	VERB
easat-3117	196	12	a	a	DET
easat-3117	196	13	high	high	ADJ
easat-3117	196	14	degree	degree	NOUN
easat-3117	196	15	of	of	ADP
easat-3117	196	16	consensus	consensus	NOUN
easat-3117	196	17	on	on	ADP
easat-3117	196	18	this	this	DET
easat-3117	196	19	matter	matter	NOUN
easat-3117	196	20	.	.	PUNCT
easat-3117	197	1	table	table	NOUN
easat-3117	197	2	4	4	NUM
easat-3117	197	3	.	.	PUNCT
easat-3117	197	4	mean	mean	VERB
easat-3117	197	5	and	and	CCONJ
easat-3117	197	6	standard	standard	ADJ
easat-3117	197	7	deviation	deviation	NOUN
easat-3117	197	8	of	of	ADP
easat-3117	197	9	responsibility	responsibility	NOUN
easat-3117	197	10	.	.	PUNCT
easat-3117	198	1	statements	statement	NOUN
easat-3117	198	2	standard	standard	ADJ
easat-3117	198	3	deviation	deviation	NOUN
easat-3117	198	4	rank	rank	NOUN
easat-3117	198	5	importance	importance	NOUN
easat-3117	198	6	level	level	NOUN
easat-3117	198	7	mean	mean	VERB
easat-3117	198	8	the	the	DET
easat-3117	198	9	company	company	NOUN
easat-3117	198	10	's	's	PART
easat-3117	198	11	ethical	ethical	ADJ
easat-3117	198	12	message	message	NOUN
easat-3117	198	13	in	in	ADP
easat-3117	198	14	the	the	DET
easat-3117	198	15	community	community	NOUN
easat-3117	198	16	is	be	AUX
easat-3117	198	17	emphasized	emphasize	VERB
easat-3117	198	18	.	.	PUNCT
easat-3117	199	1	0.9399	0.9399	NUM
easat-3117	199	2	4	4	NUM
easat-3117	199	3	high	high	ADJ
easat-3117	199	4	3.8333	3.8333	NUM
easat-3117	199	5	managers	manager	NOUN
easat-3117	199	6	are	be	AUX
easat-3117	199	7	committed	commit	VERB
easat-3117	199	8	to	to	ADP
easat-3117	199	9	their	their	PRON
easat-3117	199	10	responsibilities	responsibility	NOUN
easat-3117	199	11	towards	towards	ADP
easat-3117	199	12	the	the	DET
easat-3117	199	13	community	community	NOUN
easat-3117	199	14	.	.	PUNCT
easat-3117	200	1	0.8770	0.8770	NUM
easat-3117	200	2	1	1	NUM
easat-3117	200	3	high	high	ADJ
easat-3117	200	4	3.9737	3.9737	NUM
easat-3117	200	5	commitments	commitment	NOUN
easat-3117	200	6	to	to	ADP
easat-3117	200	7	environmental	environmental	ADJ
easat-3117	200	8	protection	protection	NOUN
easat-3117	200	9	are	be	AUX
easat-3117	200	10	met	meet	VERB
easat-3117	200	11	.	.	PUNCT
easat-3117	201	1	1.0511	1.0511	NUM
easat-3117	201	2	5	5	NUM
easat-3117	201	3	medium	medium	NOUN
easat-3117	201	4	3.4561	3.4561	NUM
easat-3117	201	5	commitments	commitment	NOUN
easat-3117	201	6	to	to	ADP
easat-3117	201	7	employees	employee	NOUN
easat-3117	201	8	and	and	CCONJ
easat-3117	201	9	improving	improve	VERB
easat-3117	201	10	their	their	PRON
easat-3117	201	11	services	service	NOUN
easat-3117	201	12	are	be	AUX
easat-3117	201	13	met	meet	VERB
easat-3117	201	14	.	.	PUNCT
easat-3117	202	1	0.78967	0.78967	NUM
easat-3117	202	2	3	3	NUM
easat-3117	202	3	high	high	ADJ
easat-3117	202	4	3.8509	3.8509	NUM
easat-3117	202	5	responsibilities	responsibility	NOUN
easat-3117	202	6	towards	towards	ADP
easat-3117	202	7	shareholders	shareholder	NOUN
easat-3117	202	8	and	and	CCONJ
easat-3117	202	9	achieving	achieve	VERB
easat-3117	202	10	appropriate	appropriate	ADJ
easat-3117	202	11	returns	return	NOUN
easat-3117	202	12	for	for	ADP
easat-3117	202	13	them	they	PRON
easat-3117	202	14	are	be	AUX
easat-3117	202	15	met	meet	VERB
easat-3117	202	16	.	.	PUNCT
easat-3117	203	1	1.0740	1.0740	NUM
easat-3117	203	2	2	2	NUM
easat-3117	203	3	high	high	ADJ
easat-3117	203	4	3.8596	3.8596	NUM
easat-3117	203	5	overall	overall	ADJ
easat-3117	203	6	mean	mean	NOUN
easat-3117	203	7	0.9263	0.9263	NUM
easat-3117	203	8	high	high	ADJ
easat-3117	203	9	3.7947	3.7947	NUM
easat-3117	203	10	5121	5121	NUM
easat-3117	203	11	edelweiss	edelweiss	PROPN
easat-3117	203	12	applied	apply	VERB
easat-3117	203	13	science	science	NOUN
easat-3117	203	14	and	and	CCONJ
easat-3117	203	15	technology	technology	NOUN
easat-3117	203	16	issn	issn	PROPN
easat-3117	203	17	:	:	PUNCT
easat-3117	203	18	2576	2576	NUM
easat-3117	203	19	-	-	SYM
easat-3117	203	20	8484	8484	NUM
easat-3117	203	21	vol	vol	NOUN
easat-3117	203	22	.	.	PROPN
easat-3117	203	23	8	8	NUM
easat-3117	203	24	,	,	PUNCT
easat-3117	203	25	no	no	INTJ
easat-3117	203	26	.	.	NOUN
easat-3117	203	27	6	6	NUM
easat-3117	203	28	:	:	PUNCT
easat-3117	203	29	5112	5112	NUM
easat-3117	203	30	-	-	SYM
easat-3117	203	31	5129	5129	NUM
easat-3117	203	32	,	,	PUNCT
easat-3117	203	33	2024	2024	NUM
easat-3117	203	34	doi	doi	NOUN
easat-3117	203	35	:	:	PUNCT
easat-3117	203	36	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	203	37	©	©	PROPN
easat-3117	203	38	2024	2024	NUM
easat-3117	203	39	by	by	ADP
easat-3117	203	40	the	the	DET
easat-3117	203	41	author	author	NOUN
easat-3117	203	42	;	;	PUNCT
easat-3117	203	43	licensee	licensee	PROPN
easat-3117	203	44	learning	learn	VERB
easat-3117	203	45	gate	gate	PROPN
easat-3117	203	46	3.8.4	3.8.4	NUM
easat-3117	203	47	.	.	PUNCT
easat-3117	203	48	justice	justice	NOUN
easat-3117	203	49	table	table	NOUN
easat-3117	203	50	5	5	NUM
easat-3117	203	51	indicates	indicate	VERB
easat-3117	203	52	that	that	SCONJ
easat-3117	203	53	all	all	DET
easat-3117	203	54	importance	importance	NOUN
easat-3117	203	55	levels	level	NOUN
easat-3117	203	56	for	for	ADP
easat-3117	203	57	the	the	DET
easat-3117	203	58	variable	variable	NOUN
easat-3117	203	59	of	of	ADP
easat-3117	203	60	justice	justice	NOUN
easat-3117	203	61	were	be	AUX
easat-3117	203	62	high	high	ADJ
easat-3117	203	63	in	in	ADP
easat-3117	203	64	terms	term	NOUN
easat-3117	203	65	of	of	ADP
easat-3117	203	66	impact	impact	NOUN
easat-3117	203	67	,	,	PUNCT
easat-3117	203	68	with	with	ADP
easat-3117	203	69	arithmetic	arithmetic	ADJ
easat-3117	203	70	means	mean	NOUN
easat-3117	203	71	ranging	range	VERB
easat-3117	203	72	from	from	ADP
easat-3117	203	73	4.0000	4.0000	NUM
easat-3117	203	74	to	to	ADP
easat-3117	203	75	3.7368	3.7368	NUM
easat-3117	203	76	.	.	PUNCT
easat-3117	204	1	the	the	DET
easat-3117	204	2	overall	overall	ADJ
easat-3117	204	3	result	result	NOUN
easat-3117	204	4	here	here	ADV
easat-3117	204	5	indicates	indicate	VERB
easat-3117	204	6	a	a	DET
easat-3117	204	7	high	high	ADJ
easat-3117	204	8	level	level	NOUN
easat-3117	204	9	of	of	ADP
easat-3117	204	10	impact	impact	NOUN
easat-3117	204	11	of	of	ADP
easat-3117	204	12	justice	justice	NOUN
easat-3117	204	13	on	on	ADP
easat-3117	204	14	the	the	DET
easat-3117	204	15	quality	quality	NOUN
easat-3117	204	16	of	of	ADP
easat-3117	204	17	internal	internal	ADJ
easat-3117	204	18	auditing	auditing	NOUN
easat-3117	204	19	in	in	ADP
easat-3117	204	20	the	the	DET
easat-3117	204	21	iraqi	iraqi	ADJ
easat-3117	204	22	housing	housing	NOUN
easat-3117	204	23	funds	fund	NOUN
easat-3117	204	24	from	from	ADP
easat-3117	204	25	the	the	DET
easat-3117	204	26	perspective	perspective	NOUN
easat-3117	204	27	of	of	ADP
easat-3117	204	28	the	the	DET
easat-3117	204	29	study	study	NOUN
easat-3117	204	30	sample	sample	NOUN
easat-3117	204	31	.	.	PUNCT
easat-3117	205	1	the	the	DET
easat-3117	205	2	overall	overall	ADJ
easat-3117	205	3	arithmetic	arithmetic	ADJ
easat-3117	205	4	mean	mean	NOUN
easat-3117	205	5	of	of	ADP
easat-3117	205	6	the	the	DET
easat-3117	205	7	responses	response	NOUN
easat-3117	205	8	regarding	regard	VERB
easat-3117	205	9	this	this	DET
easat-3117	205	10	axis	axis	NOUN
easat-3117	205	11	was	be	AUX
easat-3117	205	12	(	(	PUNCT
easat-3117	205	13	3.8684	3.8684	NUM
easat-3117	205	14	)	)	PUNCT
easat-3117	205	15	.	.	PUNCT
easat-3117	206	1	the	the	DET
easat-3117	206	2	standard	standard	ADJ
easat-3117	206	3	deviation	deviation	NOUN
easat-3117	206	4	was	be	AUX
easat-3117	206	5	(	(	PUNCT
easat-3117	206	6	0.9443	0.9443	NUM
easat-3117	206	7	)	)	PUNCT
easat-3117	206	8	,	,	PUNCT
easat-3117	206	9	and	and	CCONJ
easat-3117	206	10	this	this	DET
easat-3117	206	11	low	low	ADJ
easat-3117	206	12	value	value	NOUN
easat-3117	206	13	indicates	indicate	VERB
easat-3117	206	14	that	that	SCONJ
easat-3117	206	15	the	the	DET
easat-3117	206	16	responses	response	NOUN
easat-3117	206	17	of	of	ADP
easat-3117	206	18	the	the	DET
easat-3117	206	19	study	study	NOUN
easat-3117	206	20	sample	sample	NOUN
easat-3117	206	21	were	be	AUX
easat-3117	206	22	relatively	relatively	ADV
easat-3117	206	23	similar	similar	ADJ
easat-3117	206	24	and	and	CCONJ
easat-3117	206	25	consistent	consistent	ADJ
easat-3117	206	26	.	.	PUNCT
easat-3117	207	1	table	table	NOUN
easat-3117	207	2	5	5	NUM
easat-3117	207	3	.	.	PUNCT
easat-3117	208	1	mean	mean	VERB
easat-3117	208	2	and	and	CCONJ
easat-3117	208	3	standard	standard	ADJ
easat-3117	208	4	deviation	deviation	NOUN
easat-3117	208	5	of	of	ADP
easat-3117	208	6	justice	justice	NOUN
easat-3117	208	7	.	.	PUNCT
easat-3117	209	1	statements	statement	NOUN
easat-3117	209	2	mean	mean	VERB
easat-3117	209	3	standard	standard	ADJ
easat-3117	209	4	deviation	deviation	NOUN
easat-3117	209	5	rank	rank	NOUN
easat-3117	209	6	importance	importance	NOUN
easat-3117	209	7	level	level	NOUN
easat-3117	209	8	the	the	DET
easat-3117	209	9	rights	right	NOUN
easat-3117	209	10	of	of	ADP
easat-3117	209	11	different	different	ADJ
easat-3117	209	12	employees	employee	NOUN
easat-3117	209	13	in	in	ADP
easat-3117	209	14	the	the	DET
easat-3117	209	15	company	company	NOUN
easat-3117	209	16	are	be	AUX
easat-3117	209	17	respected	respect	VERB
easat-3117	209	18	.	.	PUNCT
easat-3117	210	1	3.8596	3.8596	NUM
easat-3117	210	2	0.9011	0.9011	NUM
easat-3117	210	3	3	3	NUM
easat-3117	210	4	high	high	ADJ
easat-3117	210	5	tasks	task	NOUN
easat-3117	210	6	and	and	CCONJ
easat-3117	210	7	duties	duty	NOUN
easat-3117	210	8	are	be	AUX
easat-3117	210	9	distributed	distribute	VERB
easat-3117	210	10	among	among	ADP
easat-3117	210	11	company	company	NOUN
easat-3117	210	12	employees	employee	NOUN
easat-3117	210	13	on	on	ADP
easat-3117	210	14	a	a	DET
easat-3117	210	15	basis	basis	NOUN
easat-3117	210	16	of	of	ADP
easat-3117	210	17	justice	justice	NOUN
easat-3117	210	18	and	and	CCONJ
easat-3117	210	19	equality	equality	NOUN
easat-3117	210	20	.	.	PUNCT
easat-3117	211	1	4.0000	4.0000	NUM
easat-3117	211	2	0.8308	0.8308	NUM
easat-3117	211	3	1	1	NUM
easat-3117	211	4	high	high	ADJ
easat-3117	211	5	references	reference	NOUN
easat-3117	211	6	are	be	AUX
easat-3117	211	7	treated	treat	VERB
easat-3117	211	8	on	on	ADP
easat-3117	211	9	a	a	DET
easat-3117	211	10	basis	basis	NOUN
easat-3117	211	11	of	of	ADP
easat-3117	211	12	justice	justice	NOUN
easat-3117	211	13	and	and	CCONJ
easat-3117	211	14	equality	equality	NOUN
easat-3117	211	15	.	.	PUNCT
easat-3117	212	1	3.8772	3.8772	NUM
easat-3117	212	2	1.0402	1.0402	NUM
easat-3117	212	3	2	2	NUM
easat-3117	212	4	high	high	ADJ
easat-3117	212	5	rewards	reward	NOUN
easat-3117	212	6	in	in	ADP
easat-3117	212	7	the	the	DET
easat-3117	212	8	company	company	NOUN
easat-3117	212	9	are	be	AUX
easat-3117	212	10	distributed	distribute	VERB
easat-3117	212	11	on	on	ADP
easat-3117	212	12	a	a	DET
easat-3117	212	13	basis	basis	NOUN
easat-3117	212	14	of	of	ADP
easat-3117	212	15	justice	justice	NOUN
easat-3117	212	16	and	and	CCONJ
easat-3117	212	17	equality	equality	NOUN
easat-3117	212	18	.	.	PUNCT
easat-3117	213	1	3.7368	3.7368	NUM
easat-3117	213	2	1.0051	1.0051	NUM
easat-3117	213	3	4	4	NUM
easat-3117	213	4	high	high	ADJ
easat-3117	213	5	overall	overall	ADJ
easat-3117	213	6	mean	mean	VERB
easat-3117	214	1	3.8684	3.8684	NUM
easat-3117	214	2	0.9443	0.9443	NUM
easat-3117	214	3	high	high	ADJ
easat-3117	214	4	3.8.5	3.8.5	NUM
easat-3117	214	5	.	.	PUNCT
easat-3117	215	1	independence	independence	NOUN
easat-3117	215	2	table	table	NOUN
easat-3117	215	3	6	6	NUM
easat-3117	215	4	indicates	indicate	VERB
easat-3117	215	5	that	that	SCONJ
easat-3117	215	6	all	all	DET
easat-3117	215	7	importance	importance	NOUN
easat-3117	215	8	levels	level	NOUN
easat-3117	215	9	for	for	ADP
easat-3117	215	10	the	the	DET
easat-3117	215	11	variable	variable	NOUN
easat-3117	215	12	of	of	ADP
easat-3117	215	13	independence	independence	NOUN
easat-3117	215	14	were	be	AUX
easat-3117	215	15	at	at	ADP
easat-3117	215	16	a	a	DET
easat-3117	215	17	medium	medium	ADJ
easat-3117	215	18	level	level	NOUN
easat-3117	215	19	of	of	ADP
easat-3117	215	20	impact	impact	NOUN
easat-3117	215	21	,	,	PUNCT
easat-3117	215	22	with	with	ADP
easat-3117	215	23	arithmetic	arithmetic	ADJ
easat-3117	215	24	means	mean	NOUN
easat-3117	215	25	ranging	range	VERB
easat-3117	215	26	from	from	ADP
easat-3117	215	27	3.6140	3.6140	NUM
easat-3117	215	28	to	to	ADP
easat-3117	215	29	3.3158	3.3158	NUM
easat-3117	215	30	.	.	PUNCT
easat-3117	216	1	the	the	DET
easat-3117	216	2	overall	overall	ADJ
easat-3117	216	3	result	result	NOUN
easat-3117	216	4	here	here	ADV
easat-3117	216	5	indicates	indicate	VERB
easat-3117	216	6	a	a	DET
easat-3117	216	7	moderate	moderate	ADJ
easat-3117	216	8	level	level	NOUN
easat-3117	216	9	of	of	ADP
easat-3117	216	10	impact	impact	NOUN
easat-3117	216	11	of	of	ADP
easat-3117	216	12	independence	independence	NOUN
easat-3117	216	13	on	on	ADP
easat-3117	216	14	the	the	DET
easat-3117	216	15	quality	quality	NOUN
easat-3117	216	16	of	of	ADP
easat-3117	216	17	internal	internal	ADJ
easat-3117	216	18	auditing	auditing	NOUN
easat-3117	216	19	inthe	inthe	DET
easat-3117	216	20	iraqi	iraqi	ADJ
easat-3117	216	21	housing	housing	NOUN
easat-3117	216	22	funds	fund	NOUN
easat-3117	216	23	from	from	ADP
easat-3117	216	24	the	the	DET
easat-3117	216	25	perspective	perspective	NOUN
easat-3117	216	26	of	of	ADP
easat-3117	216	27	the	the	DET
easat-3117	216	28	respondents	respondent	NOUN
easat-3117	216	29	.	.	PUNCT
easat-3117	217	1	the	the	DET
easat-3117	217	2	overall	overall	ADJ
easat-3117	217	3	arithmetic	arithmetic	ADJ
easat-3117	217	4	mean	mean	NOUN
easat-3117	217	5	was	be	AUX
easat-3117	217	6	(	(	PUNCT
easat-3117	217	7	3.308	3.308	NUM
easat-3117	217	8	)	)	PUNCT
easat-3117	217	9	,	,	PUNCT
easat-3117	217	10	and	and	CCONJ
easat-3117	217	11	the	the	DET
easat-3117	217	12	standard	standard	ADJ
easat-3117	217	13	deviation	deviation	NOUN
easat-3117	217	14	was	be	AUX
easat-3117	217	15	(	(	PUNCT
easat-3117	217	16	1.188	1.188	NUM
easat-3117	217	17	)	)	PUNCT
easat-3117	217	18	.	.	PUNCT
easat-3117	218	1	table	table	NOUN
easat-3117	218	2	6	6	NUM
easat-3117	218	3	.	.	PUNCT
easat-3117	219	1	mean	mean	VERB
easat-3117	219	2	and	and	CCONJ
easat-3117	219	3	standard	standard	ADJ
easat-3117	219	4	deviation	deviation	NOUN
easat-3117	219	5	of	of	ADP
easat-3117	219	6	independence	independence	NOUN
easat-3117	219	7	.	.	PUNCT
easat-3117	220	1	statements	statement	NOUN
easat-3117	220	2	mean	mean	VERB
easat-3117	220	3	standard	standard	ADJ
easat-3117	220	4	deviation	deviation	NOUN
easat-3117	220	5	rank	rank	NOUN
easat-3117	220	6	importance	importance	NOUN
easat-3117	220	7	level	level	NOUN
easat-3117	220	8	the	the	DET
easat-3117	220	9	auditor	auditor	NOUN
easat-3117	220	10	is	be	AUX
easat-3117	220	11	not	not	PART
easat-3117	220	12	subjected	subject	VERB
easat-3117	220	13	to	to	ADP
easat-3117	220	14	any	any	DET
easat-3117	220	15	influences	influence	NOUN
easat-3117	220	16	when	when	SCONJ
easat-3117	220	17	performing	perform	VERB
easat-3117	220	18	tasks	task	NOUN
easat-3117	220	19	.	.	PUNCT
easat-3117	221	1	3.4912	3.4912	NUM
easat-3117	221	2	1.2283	1.2283	NUM
easat-3117	221	3	4	4	NUM
easat-3117	221	4	medium	medium	NOUN
easat-3117	221	5	the	the	DET
easat-3117	221	6	auditor	auditor	NOUN
easat-3117	221	7	performs	perform	VERB
easat-3117	221	8	work	work	NOUN
easat-3117	221	9	with	with	ADP
easat-3117	221	10	integrity	integrity	NOUN
easat-3117	221	11	and	and	CCONJ
easat-3117	221	12	objectivity	objectivity	NOUN
easat-3117	221	13	,	,	PUNCT
easat-3117	221	14	free	free	ADJ
easat-3117	221	15	from	from	ADP
easat-3117	221	16	any	any	DET
easat-3117	221	17	bias	bias	NOUN
easat-3117	221	18	or	or	CCONJ
easat-3117	221	19	conflict	conflict	NOUN
easat-3117	221	20	of	of	ADP
easat-3117	221	21	interest	interest	NOUN
easat-3117	221	22	.	.	PUNCT
easat-3117	222	1	3.6140	3.6140	NUM
easat-3117	222	2	1.1171	1.1171	NUM
easat-3117	222	3	1	1	NUM
easat-3117	222	4	medium	medium	NOUN
easat-3117	222	5	company	company	NOUN
easat-3117	222	6	employees	employee	NOUN
easat-3117	222	7	enjoy	enjoy	VERB
easat-3117	222	8	intellectual	intellectual	ADJ
easat-3117	222	9	independence	independence	NOUN
easat-3117	222	10	in	in	ADP
easat-3117	222	11	all	all	DET
easat-3117	222	12	matters	matter	NOUN
easat-3117	222	13	entrusted	entrust	VERB
easat-3117	222	14	to	to	ADP
easat-3117	222	15	them	they	PRON
easat-3117	222	16	.	.	PUNCT
easat-3117	223	1	3.3158	3.3158	NUM
easat-3117	223	2	1.2288	1.2288	NUM
easat-3117	223	3	5	5	NUM
easat-3117	223	4	medium	medium	NOUN
easat-3117	223	5	employees	employee	NOUN
easat-3117	223	6	avoid	avoid	VERB
easat-3117	223	7	relationships	relationship	NOUN
easat-3117	223	8	that	that	PRON
easat-3117	223	9	may	may	AUX
easat-3117	223	10	cause	cause	VERB
easat-3117	223	11	them	they	PRON
easat-3117	223	12	to	to	PART
easat-3117	223	13	lose	lose	VERB
easat-3117	223	14	objectivity	objectivity	NOUN
easat-3117	223	15	and	and	CCONJ
easat-3117	223	16	be	be	AUX
easat-3117	223	17	subject	subject	ADJ
easat-3117	223	18	to	to	ADP
easat-3117	223	19	the	the	DET
easat-3117	223	20	dominance	dominance	NOUN
easat-3117	223	21	of	of	ADP
easat-3117	223	22	other	other	ADJ
easat-3117	223	23	parties	party	NOUN
easat-3117	223	24	.	.	PUNCT
easat-3117	224	1	3.5702	3.5702	NUM
easat-3117	224	2	1.2618	1.2618	NUM
easat-3117	224	3	2	2	NUM
easat-3117	224	4	medium	medium	NOUN
easat-3117	224	5	the	the	DET
easat-3117	224	6	existence	existence	NOUN
easat-3117	224	7	of	of	ADP
easat-3117	224	8	relationships	relationship	NOUN
easat-3117	224	9	lacking	lack	VERB
easat-3117	224	10	objectivity	objectivity	NOUN
easat-3117	224	11	and	and	CCONJ
easat-3117	224	12	independence	independence	NOUN
easat-3117	224	13	when	when	SCONJ
easat-3117	224	14	performing	perform	VERB
easat-3117	224	15	tasks	task	NOUN
easat-3117	224	16	.	.	PUNCT
easat-3117	225	1	2.5526	2.5526	NUM
easat-3117	225	2	1.1058	1.1058	NUM
easat-3117	225	3	3	3	NUM
easat-3117	225	4	medium	medium	NOUN
easat-3117	225	5	overall	overall	ADJ
easat-3117	225	6	mean	mean	NOUN
easat-3117	225	7	3.3087	3.3087	NUM
easat-3117	225	8	1.1883	1.1883	NUM
easat-3117	225	9	medium	medium	NOUN
easat-3117	225	10	3.8.6	3.8.6	NUM
easat-3117	225	11	.	.	PUNCT
easat-3117	226	1	laws	law	NOUN
easat-3117	226	2	and	and	CCONJ
easat-3117	226	3	regulations	regulation	NOUN
easat-3117	226	4	table	table	NOUN
easat-3117	226	5	7	7	NUM
easat-3117	226	6	indicates	indicate	VERB
easat-3117	226	7	that	that	SCONJ
easat-3117	226	8	all	all	DET
easat-3117	226	9	importance	importance	NOUN
easat-3117	226	10	levels	level	NOUN
easat-3117	226	11	for	for	ADP
easat-3117	226	12	the	the	DET
easat-3117	226	13	variable	variable	NOUN
easat-3117	226	14	of	of	ADP
easat-3117	226	15	laws	law	NOUN
easat-3117	226	16	and	and	CCONJ
easat-3117	226	17	regulations	regulation	NOUN
easat-3117	226	18	were	be	AUX
easat-3117	226	19	high	high	ADJ
easat-3117	226	20	in	in	ADP
easat-3117	226	21	terms	term	NOUN
easat-3117	226	22	of	of	ADP
easat-3117	226	23	impact	impact	NOUN
easat-3117	226	24	,	,	PUNCT
easat-3117	226	25	with	with	ADP
easat-3117	226	26	arithmetic	arithmetic	ADJ
easat-3117	226	27	means	mean	NOUN
easat-3117	226	28	ranging	range	VERB
easat-3117	226	29	from	from	ADP
easat-3117	226	30	4.2105	4.2105	NUM
easat-3117	226	31	to	to	ADP
easat-3117	226	32	3.8246	3.8246	NUM
easat-3117	226	33	.	.	PUNCT
easat-3117	227	1	the	the	DET
easat-3117	227	2	overall	overall	ADJ
easat-3117	227	3	result	result	NOUN
easat-3117	227	4	here	here	ADV
easat-3117	227	5	indicates	indicate	VERB
easat-3117	227	6	5122	5122	NUM
easat-3117	227	7	edelweiss	edelweiss	PROPN
easat-3117	227	8	applied	apply	VERB
easat-3117	227	9	science	science	NOUN
easat-3117	227	10	and	and	CCONJ
easat-3117	227	11	technology	technology	NOUN
easat-3117	227	12	issn	issn	PROPN
easat-3117	227	13	:	:	PUNCT
easat-3117	227	14	2576	2576	NUM
easat-3117	227	15	-	-	SYM
easat-3117	227	16	8484	8484	NUM
easat-3117	227	17	vol	vol	NOUN
easat-3117	227	18	.	.	PROPN
easat-3117	227	19	8	8	NUM
easat-3117	227	20	,	,	PUNCT
easat-3117	227	21	no	no	INTJ
easat-3117	227	22	.	.	NOUN
easat-3117	228	1	6	6	NUM
easat-3117	228	2	:	:	PUNCT
easat-3117	228	3	5112	5112	NUM
easat-3117	228	4	-	-	SYM
easat-3117	228	5	5129	5129	NUM
easat-3117	228	6	,	,	PUNCT
easat-3117	228	7	2024	2024	NUM
easat-3117	228	8	doi	doi	NOUN
easat-3117	228	9	:	:	PUNCT
easat-3117	228	10	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	228	11	©	©	PROPN
easat-3117	228	12	2024	2024	NUM
easat-3117	228	13	by	by	ADP
easat-3117	228	14	the	the	DET
easat-3117	228	15	author	author	NOUN
easat-3117	228	16	;	;	PUNCT
easat-3117	228	17	licensee	licensee	PROPN
easat-3117	228	18	learning	learning	NOUN
easat-3117	228	19	gate	gate	VERB
easat-3117	228	20	a	a	DET
easat-3117	228	21	high	high	ADJ
easat-3117	228	22	level	level	NOUN
easat-3117	228	23	of	of	ADP
easat-3117	228	24	impact	impact	NOUN
easat-3117	228	25	of	of	ADP
easat-3117	228	26	laws	law	NOUN
easat-3117	228	27	and	and	CCONJ
easat-3117	228	28	regulations	regulation	NOUN
easat-3117	228	29	on	on	ADP
easat-3117	228	30	the	the	DET
easat-3117	228	31	quality	quality	NOUN
easat-3117	228	32	of	of	ADP
easat-3117	228	33	internal	internal	ADJ
easat-3117	228	34	auditing	auditing	NOUN
easat-3117	228	35	in	in	ADP
easat-3117	228	36	the	the	DET
easat-3117	228	37	iraqi	iraqi	ADJ
easat-3117	228	38	housing	housing	NOUN
easat-3117	228	39	funds	fund	NOUN
easat-3117	228	40	from	from	ADP
easat-3117	228	41	the	the	DET
easat-3117	228	42	perspective	perspective	NOUN
easat-3117	228	43	of	of	ADP
easat-3117	228	44	the	the	DET
easat-3117	228	45	study	study	NOUN
easat-3117	228	46	sample	sample	NOUN
easat-3117	228	47	.	.	PUNCT
easat-3117	229	1	the	the	DET
easat-3117	229	2	overall	overall	ADJ
easat-3117	229	3	arithmetic	arithmetic	ADJ
easat-3117	229	4	mean	mean	NOUN
easat-3117	229	5	of	of	ADP
easat-3117	229	6	the	the	DET
easat-3117	229	7	responses	response	NOUN
easat-3117	229	8	regarding	regard	VERB
easat-3117	229	9	this	this	DET
easat-3117	229	10	axis	axis	NOUN
easat-3117	229	11	was	be	AUX
easat-3117	229	12	(	(	PUNCT
easat-3117	229	13	3.9561	3.9561	NUM
easat-3117	229	14	)	)	PUNCT
easat-3117	229	15	.	.	PUNCT
easat-3117	230	1	the	the	DET
easat-3117	230	2	standard	standard	ADJ
easat-3117	230	3	deviation	deviation	NOUN
easat-3117	230	4	was	be	AUX
easat-3117	230	5	(	(	PUNCT
easat-3117	230	6	1.0659	1.0659	NUM
easat-3117	230	7	)	)	PUNCT
easat-3117	230	8	,	,	PUNCT
easat-3117	230	9	indicating	indicate	VERB
easat-3117	230	10	a	a	DET
easat-3117	230	11	relatively	relatively	ADV
easat-3117	230	12	high	high	ADJ
easat-3117	230	13	degree	degree	NOUN
easat-3117	230	14	of	of	ADP
easat-3117	230	15	agreement	agreement	NOUN
easat-3117	230	16	among	among	ADP
easat-3117	230	17	the	the	DET
easat-3117	230	18	respondents	respondent	NOUN
easat-3117	230	19	.	.	PUNCT
easat-3117	231	1	table	table	NOUN
easat-3117	231	2	7	7	NUM
easat-3117	231	3	.	.	PUNCT
easat-3117	232	1	mean	mean	VERB
easat-3117	232	2	and	and	CCONJ
easat-3117	232	3	standard	standard	ADJ
easat-3117	232	4	deviation	deviation	NOUN
easat-3117	232	5	of	of	ADP
easat-3117	232	6	laws	law	NOUN
easat-3117	232	7	and	and	CCONJ
easat-3117	232	8	regulations	regulation	NOUN
easat-3117	232	9	.	.	PUNCT
easat-3117	233	1	statements	statement	NOUN
easat-3117	233	2	mean	mean	VERB
easat-3117	233	3	standard	standard	ADJ
easat-3117	233	4	deviation	deviation	NOUN
easat-3117	233	5	rank	rank	NOUN
easat-3117	233	6	importance	importance	NOUN
easat-3117	233	7	level	level	NOUN
easat-3117	233	8	the	the	DET
easat-3117	233	9	company	company	NOUN
easat-3117	233	10	complies	comply	VERB
easat-3117	233	11	with	with	ADP
easat-3117	233	12	the	the	DET
easat-3117	233	13	requirements	requirement	NOUN
easat-3117	233	14	of	of	ADP
easat-3117	233	15	laws	law	NOUN
easat-3117	233	16	and	and	CCONJ
easat-3117	233	17	regulations	regulation	NOUN
easat-3117	233	18	related	relate	VERB
easat-3117	233	19	to	to	ADP
easat-3117	233	20	its	its	PRON
easat-3117	233	21	operations	operation	NOUN
easat-3117	233	22	.	.	PUNCT
easat-3117	234	1	3.8333	3.8333	NUM
easat-3117	234	2	0.93994	0.93994	NUM
easat-3117	234	3	3	3	NUM
easat-3117	234	4	high	high	ADV
easat-3117	234	5	there	there	PRON
easat-3117	234	6	are	be	VERB
easat-3117	234	7	laws	law	NOUN
easat-3117	234	8	and	and	CCONJ
easat-3117	234	9	regulations	regulation	NOUN
easat-3117	234	10	that	that	PRON
easat-3117	234	11	clarify	clarify	VERB
easat-3117	234	12	the	the	DET
easat-3117	234	13	rights	right	NOUN
easat-3117	234	14	and	and	CCONJ
easat-3117	234	15	obligations	obligation	NOUN
easat-3117	234	16	of	of	ADP
easat-3117	234	17	shareholders	shareholder	NOUN
easat-3117	234	18	(	(	PUNCT
easat-3117	234	19	such	such	ADJ
easat-3117	234	20	as	as	ADP
easat-3117	234	21	the	the	DET
easat-3117	234	22	right	right	NOUN
easat-3117	234	23	to	to	PART
easat-3117	234	24	vote	vote	VERB
easat-3117	234	25	and	and	CCONJ
easat-3117	234	26	the	the	DET
easat-3117	234	27	right	right	NOUN
easat-3117	234	28	to	to	PART
easat-3117	234	29	elect	elect	VERB
easat-3117	234	30	members	member	NOUN
easat-3117	234	31	of	of	ADP
easat-3117	234	32	the	the	DET
easat-3117	234	33	board	board	NOUN
easat-3117	234	34	of	of	ADP
easat-3117	234	35	directors	director	NOUN
easat-3117	234	36	)	)	PUNCT
easat-3117	234	37	.	.	PUNCT
easat-3117	235	1	4.2105	4.2105	NUM
easat-3117	235	2	1.0085	1.0085	NUM
easat-3117	235	3	1	1	NUM
easat-3117	235	4	high	high	ADV
easat-3117	235	5	the	the	DET
easat-3117	235	6	rights	right	NOUN
easat-3117	235	7	of	of	ADP
easat-3117	235	8	the	the	DET
easat-3117	235	9	community	community	NOUN
easat-3117	235	10	to	to	ADP
easat-3117	235	11	the	the	DET
easat-3117	235	12	company	company	NOUN
easat-3117	235	13	and	and	CCONJ
easat-3117	235	14	its	its	PRON
easat-3117	235	15	obligations	obligation	NOUN
easat-3117	235	16	towards	towards	ADP
easat-3117	235	17	the	the	DET
easat-3117	235	18	community	community	NOUN
easat-3117	235	19	are	be	AUX
easat-3117	235	20	clarified	clarify	VERB
easat-3117	235	21	.	.	PUNCT
easat-3117	236	1	3.8246	3.8246	NUM
easat-3117	236	2	0.9430	0.9430	NUM
easat-3117	236	3	4	4	NUM
easat-3117	236	4	high	high	ADJ
easat-3117	236	5	commitment	commitment	NOUN
easat-3117	236	6	to	to	ADP
easat-3117	236	7	the	the	DET
easat-3117	236	8	applicable	applicable	ADJ
easat-3117	236	9	laws	law	NOUN
easat-3117	236	10	and	and	CCONJ
easat-3117	236	11	regulations	regulation	NOUN
easat-3117	236	12	is	be	AUX
easat-3117	236	13	observed	observe	VERB
easat-3117	236	14	.	.	PUNCT
easat-3117	237	1	3.9561	3.9561	NUM
easat-3117	237	2	1.3722	1.3722	NUM
easat-3117	237	3	2	2	NUM
easat-3117	237	4	high	high	ADJ
easat-3117	237	5	overall	overall	ADJ
easat-3117	237	6	mean	mean	VERB
easat-3117	237	7	3.9561	3.9561	NUM
easat-3117	237	8	1.0659	1.0659	NUM
easat-3117	237	9	high	high	ADJ
easat-3117	237	10	3.8.7	3.8.7	NUM
easat-3117	237	11	.	.	PUNCT
easat-3117	237	12	internal	internal	ADJ
easat-3117	237	13	audit	audit	NOUN
easat-3117	237	14	table	table	NOUN
easat-3117	237	15	8	8	NUM
easat-3117	237	16	indicates	indicate	VERB
easat-3117	237	17	that	that	SCONJ
easat-3117	237	18	the	the	DET
easat-3117	237	19	variable	variable	NOUN
easat-3117	237	20	of	of	ADP
easat-3117	237	21	internal	internal	ADJ
easat-3117	237	22	audit	audit	NOUN
easat-3117	237	23	comprises	comprise	VERB
easat-3117	237	24	three	three	NUM
easat-3117	237	25	sets	set	NOUN
easat-3117	237	26	of	of	ADP
easat-3117	237	27	questions	question	NOUN
easat-3117	237	28	.	.	PUNCT
easat-3117	238	1	the	the	DET
easat-3117	238	2	first	first	ADJ
easat-3117	238	3	set	set	NOUN
easat-3117	238	4	,	,	PUNCT
easat-3117	238	5	consisting	consist	VERB
easat-3117	238	6	of	of	ADP
easat-3117	238	7	the	the	DET
easat-3117	238	8	first	first	ADJ
easat-3117	238	9	six	six	NUM
easat-3117	238	10	items	item	NOUN
easat-3117	238	11	,	,	PUNCT
easat-3117	238	12	relates	relate	VERB
easat-3117	238	13	to	to	ADP
easat-3117	238	14	the	the	DET
easat-3117	238	15	competency	competency	NOUN
easat-3117	238	16	indicator	indicator	NOUN
easat-3117	238	17	.	.	PUNCT
easat-3117	239	1	the	the	DET
easat-3117	239	2	second	second	ADJ
easat-3117	239	3	set	set	NOUN
easat-3117	239	4	,	,	PUNCT
easat-3117	239	5	which	which	PRON
easat-3117	239	6	includes	include	VERB
easat-3117	239	7	the	the	DET
easat-3117	239	8	following	follow	VERB
easat-3117	239	9	four	four	NUM
easat-3117	239	10	items	item	NOUN
easat-3117	239	11	,	,	PUNCT
easat-3117	239	12	pertains	pertain	VERB
easat-3117	239	13	to	to	ADP
easat-3117	239	14	the	the	DET
easat-3117	239	15	objectivity	objectivity	NOUN
easat-3117	239	16	indicator	indicator	NOUN
easat-3117	239	17	.	.	PUNCT
easat-3117	240	1	the	the	DET
easat-3117	240	2	third	third	ADJ
easat-3117	240	3	set	set	NOUN
easat-3117	240	4	,	,	PUNCT
easat-3117	240	5	comprising	comprise	VERB
easat-3117	240	6	the	the	DET
easat-3117	240	7	last	last	ADJ
easat-3117	240	8	five	five	NUM
easat-3117	240	9	items	item	NOUN
easat-3117	240	10	,	,	PUNCT
easat-3117	240	11	is	be	AUX
easat-3117	240	12	related	relate	VERB
easat-3117	240	13	to	to	ADP
easat-3117	240	14	the	the	DET
easat-3117	240	15	performance	performance	NOUN
easat-3117	240	16	quality	quality	NOUN
easat-3117	240	17	indicator	indicator	NOUN
easat-3117	240	18	.	.	PUNCT
easat-3117	241	1	the	the	DET
easat-3117	241	2	table	table	NOUN
easat-3117	241	3	shows	show	VERB
easat-3117	241	4	the	the	DET
easat-3117	241	5	following	following	NOUN
easat-3117	241	6	:	:	PUNCT
easat-3117	241	7	a	a	X
easat-3117	241	8	)	)	PUNCT
easat-3117	241	9	the	the	DET
easat-3117	241	10	arithmetic	arithmetic	ADJ
easat-3117	241	11	means	mean	NOUN
easat-3117	241	12	for	for	ADP
easat-3117	241	13	the	the	DET
easat-3117	241	14	competency	competency	NOUN
easat-3117	241	15	indicator	indicator	NOUN
easat-3117	241	16	ranged	range	VERB
easat-3117	241	17	from	from	ADP
easat-3117	241	18	4.6228	4.6228	NUM
easat-3117	241	19	to	to	ADP
easat-3117	241	20	4.2281	4.2281	NUM
easat-3117	241	21	,	,	PUNCT
easat-3117	241	22	with	with	ADP
easat-3117	241	23	an	an	DET
easat-3117	241	24	overall	overall	ADJ
easat-3117	241	25	arithmetic	arithmetic	ADJ
easat-3117	241	26	mean	mean	NOUN
easat-3117	241	27	of	of	ADP
easat-3117	241	28	(	(	PUNCT
easat-3117	241	29	4.4283	4.4283	NUM
easat-3117	241	30	)	)	PUNCT
easat-3117	241	31	and	and	CCONJ
easat-3117	241	32	a	a	DET
easat-3117	241	33	standard	standard	ADJ
easat-3117	241	34	deviation	deviation	NOUN
easat-3117	241	35	of	of	ADP
easat-3117	241	36	(	(	PUNCT
easat-3117	241	37	0.5142	0.5142	NUM
easat-3117	241	38	)	)	PUNCT
easat-3117	241	39	.	.	PUNCT
easat-3117	242	1	this	this	PRON
easat-3117	242	2	suggests	suggest	VERB
easat-3117	242	3	a	a	DET
easat-3117	242	4	relatively	relatively	ADV
easat-3117	242	5	high	high	ADJ
easat-3117	242	6	degree	degree	NOUN
easat-3117	242	7	of	of	ADP
easat-3117	242	8	agreement	agreement	NOUN
easat-3117	242	9	and	and	CCONJ
easat-3117	242	10	similarity	similarity	NOUN
easat-3117	242	11	among	among	ADP
easat-3117	242	12	the	the	DET
easat-3117	242	13	responses	response	NOUN
easat-3117	242	14	of	of	ADP
easat-3117	242	15	the	the	DET
easat-3117	242	16	study	study	NOUN
easat-3117	242	17	sample	sample	NOUN
easat-3117	242	18	.	.	PUNCT
easat-3117	243	1	b	b	X
easat-3117	243	2	)	)	PUNCT
easat-3117	243	3	the	the	DET
easat-3117	243	4	arithmetic	arithmetic	ADJ
easat-3117	243	5	means	mean	NOUN
easat-3117	243	6	for	for	SCONJ
easat-3117	243	7	the	the	DET
easat-3117	243	8	objectivity	objectivity	NOUN
easat-3117	243	9	indicator	indicator	NOUN
easat-3117	243	10	ranged	range	VERB
easat-3117	243	11	from	from	ADP
easat-3117	243	12	4.3947	4.3947	NUM
easat-3117	243	13	to	to	ADP
easat-3117	243	14	3.7544	3.7544	NUM
easat-3117	243	15	,	,	PUNCT
easat-3117	243	16	with	with	ADP
easat-3117	243	17	an	an	DET
easat-3117	243	18	overall	overall	ADJ
easat-3117	243	19	arithmetic	arithmetic	ADJ
easat-3117	243	20	mean	mean	NOUN
easat-3117	243	21	of	of	ADP
easat-3117	243	22	(	(	PUNCT
easat-3117	243	23	4.0329	4.0329	NUM
easat-3117	243	24	)	)	PUNCT
easat-3117	243	25	and	and	CCONJ
easat-3117	243	26	a	a	DET
easat-3117	243	27	standard	standard	ADJ
easat-3117	243	28	deviation	deviation	NOUN
easat-3117	243	29	of	of	ADP
easat-3117	243	30	(	(	PUNCT
easat-3117	243	31	0.5878	0.5878	NUM
easat-3117	243	32	)	)	PUNCT
easat-3117	243	33	.	.	PUNCT
easat-3117	244	1	this	this	PRON
easat-3117	244	2	suggests	suggest	VERB
easat-3117	244	3	a	a	DET
easat-3117	244	4	moderate	moderate	ADJ
easat-3117	244	5	level	level	NOUN
easat-3117	244	6	of	of	ADP
easat-3117	244	7	agreement	agreement	NOUN
easat-3117	244	8	among	among	ADP
easat-3117	244	9	the	the	DET
easat-3117	244	10	responses	response	NOUN
easat-3117	244	11	of	of	ADP
easat-3117	244	12	the	the	DET
easat-3117	244	13	study	study	NOUN
easat-3117	244	14	sample	sample	NOUN
easat-3117	244	15	.	.	PUNCT
easat-3117	245	1	c	c	X
easat-3117	245	2	)	)	PUNCT
easat-3117	245	3	the	the	DET
easat-3117	245	4	arithmetic	arithmetic	ADJ
easat-3117	245	5	means	mean	NOUN
easat-3117	245	6	for	for	SCONJ
easat-3117	245	7	the	the	DET
easat-3117	245	8	performance	performance	NOUN
easat-3117	245	9	quality	quality	NOUN
easat-3117	245	10	indicator	indicator	NOUN
easat-3117	245	11	ranged	range	VERB
easat-3117	245	12	from	from	ADP
easat-3117	245	13	4.1140	4.1140	NUM
easat-3117	245	14	to	to	ADP
easat-3117	245	15	3.4561	3.4561	NUM
easat-3117	245	16	,	,	PUNCT
easat-3117	245	17	with	with	ADP
easat-3117	245	18	an	an	DET
easat-3117	245	19	overall	overall	ADJ
easat-3117	245	20	arithmetic	arithmetic	ADJ
easat-3117	245	21	mean	mean	NOUN
easat-3117	245	22	of	of	ADP
easat-3117	245	23	(	(	PUNCT
easat-3117	245	24	3.9315	3.9315	NUM
easat-3117	245	25	)	)	PUNCT
easat-3117	245	26	and	and	CCONJ
easat-3117	245	27	a	a	DET
easat-3117	245	28	standard	standard	ADJ
easat-3117	245	29	deviation	deviation	NOUN
easat-3117	245	30	of	of	ADP
easat-3117	245	31	(	(	PUNCT
easat-3117	245	32	0.3850	0.3850	NUM
easat-3117	245	33	)	)	PUNCT
easat-3117	245	34	.	.	PUNCT
easat-3117	246	1	this	this	PRON
easat-3117	246	2	suggests	suggest	VERB
easat-3117	246	3	a	a	DET
easat-3117	246	4	relatively	relatively	ADV
easat-3117	246	5	high	high	ADJ
easat-3117	246	6	degree	degree	NOUN
easat-3117	246	7	of	of	ADP
easat-3117	246	8	homogeneity	homogeneity	NOUN
easat-3117	246	9	among	among	ADP
easat-3117	246	10	the	the	DET
easat-3117	246	11	responses	response	NOUN
easat-3117	246	12	of	of	ADP
easat-3117	246	13	the	the	DET
easat-3117	246	14	study	study	NOUN
easat-3117	246	15	sample	sample	NOUN
easat-3117	246	16	.	.	PUNCT
easat-3117	247	1	additionally	additionally	ADV
easat-3117	247	2	,	,	PUNCT
easat-3117	247	3	the	the	DET
easat-3117	247	4	overall	overall	ADJ
easat-3117	247	5	arithmetic	arithmetic	ADJ
easat-3117	247	6	mean	mean	NOUN
easat-3117	247	7	for	for	ADP
easat-3117	247	8	all	all	DET
easat-3117	247	9	items	item	NOUN
easat-3117	247	10	related	relate	VERB
easat-3117	247	11	to	to	ADP
easat-3117	247	12	the	the	DET
easat-3117	247	13	internal	internal	ADJ
easat-3117	247	14	audit	audit	NOUN
easat-3117	247	15	quality	quality	NOUN
easat-3117	247	16	variable	variable	NOUN
easat-3117	247	17	was	be	AUX
easat-3117	247	18	(	(	PUNCT
easat-3117	247	19	4.130	4.130	NUM
easat-3117	247	20	)	)	PUNCT
easat-3117	247	21	,	,	PUNCT
easat-3117	247	22	with	with	ADP
easat-3117	247	23	a	a	DET
easat-3117	247	24	standard	standard	ADJ
easat-3117	247	25	deviation	deviation	NOUN
easat-3117	247	26	of	of	ADP
easat-3117	247	27	(	(	PUNCT
easat-3117	247	28	0.4956	0.4956	NUM
easat-3117	247	29	)	)	PUNCT
easat-3117	247	30	.	.	PUNCT
easat-3117	248	1	these	these	DET
easat-3117	248	2	results	result	NOUN
easat-3117	248	3	reflect	reflect	VERB
easat-3117	248	4	the	the	DET
easat-3117	248	5	convergence	convergence	NOUN
easat-3117	248	6	of	of	ADP
easat-3117	248	7	views	view	NOUN
easat-3117	248	8	among	among	ADP
easat-3117	248	9	the	the	DET
easat-3117	248	10	study	study	NOUN
easat-3117	248	11	sample	sample	NOUN
easat-3117	248	12	regarding	regard	VERB
easat-3117	248	13	the	the	DET
easat-3117	248	14	high	high	ADJ
easat-3117	248	15	importance	importance	NOUN
easat-3117	248	16	of	of	ADP
easat-3117	248	17	the	the	DET
easat-3117	248	18	aforementioned	aforementioned	ADJ
easat-3117	248	19	indicators	indicator	NOUN
easat-3117	248	20	collectively	collectively	ADV
easat-3117	248	21	in	in	ADP
easat-3117	248	22	internal	internal	ADJ
easat-3117	248	23	audit	audit	NOUN
easat-3117	248	24	quality	quality	NOUN
easat-3117	248	25	.	.	PUNCT
easat-3117	249	1	table	table	NOUN
easat-3117	249	2	8	8	NUM
easat-3117	249	3	.	.	PUNCT
easat-3117	250	1	mean	mean	VERB
easat-3117	250	2	and	and	CCONJ
easat-3117	250	3	standard	standard	ADJ
easat-3117	250	4	deviation	deviation	NOUN
easat-3117	250	5	of	of	ADP
easat-3117	250	6	internal	internal	ADJ
easat-3117	250	7	audit	audit	NOUN
easat-3117	250	8	variables	variable	NOUN
easat-3117	250	9	.	.	PUNCT
easat-3117	251	1	statements	statement	NOUN
easat-3117	251	2	mean	mean	VERB
easat-3117	251	3	standard	standard	ADJ
easat-3117	251	4	deviation	deviation	NOUN
easat-3117	251	5	rank	rank	NOUN
easat-3117	251	6	importance	importance	NOUN
easat-3117	251	7	level	level	NOUN
easat-3117	251	8	the	the	DET
easat-3117	251	9	auditor	auditor	NOUN
easat-3117	251	10	's	's	PART
easat-3117	251	11	educational	educational	ADJ
easat-3117	251	12	level	level	NOUN
easat-3117	251	13	contributes	contribute	VERB
easat-3117	251	14	to	to	ADP
easat-3117	251	15	improving	improve	VERB
easat-3117	251	16	their	their	PRON
easat-3117	251	17	performance	performance	NOUN
easat-3117	251	18	.	.	PUNCT
easat-3117	252	1	4.2632	4.2632	NUM
easat-3117	252	2	0.44229	0.44229	NUM
easat-3117	252	3	5	5	NUM
easat-3117	252	4	high	high	ADJ
easat-3117	252	5	obtaining	obtain	VERB
easat-3117	252	6	a	a	DET
easat-3117	252	7	professional	professional	ADJ
easat-3117	252	8	certification	certification	NOUN
easat-3117	252	9	enhances	enhance	VERB
easat-3117	252	10	the	the	DET
easat-3117	252	11	internal	internal	ADJ
easat-3117	252	12	auditor	auditor	NOUN
easat-3117	252	13	's	's	PART
easat-3117	252	14	performance	performance	NOUN
easat-3117	252	15	.	.	PUNCT
easat-3117	253	1	4.4825	4.4825	NUM
easat-3117	253	2	0.50190	0.50190	NUM
easat-3117	253	3	3	3	NUM
easat-3117	253	4	high	high	ADJ
easat-3117	253	5	continuing	continue	VERB
easat-3117	253	6	education	education	NOUN
easat-3117	253	7	for	for	ADP
easat-3117	253	8	the	the	DET
easat-3117	253	9	auditor	auditor	NOUN
easat-3117	253	10	improves	improve	VERB
easat-3117	253	11	their	their	PRON
easat-3117	253	12	professional	professional	ADJ
easat-3117	253	13	performance	performance	NOUN
easat-3117	253	14	.	.	PUNCT
easat-3117	254	1	4.6053	4.6053	NUM
easat-3117	254	2	0.49095	0.49095	NUM
easat-3117	254	3	2	2	NUM
easat-3117	254	4	high	high	ADJ
easat-3117	254	5	professional	professional	ADJ
easat-3117	254	6	experience	experience	NOUN
easat-3117	254	7	in	in	ADP
easat-3117	254	8	internal	internal	ADJ
easat-3117	254	9	auditing	auditing	NOUN
easat-3117	254	10	enhances	enhance	VERB
easat-3117	254	11	the	the	DET
easat-3117	254	12	performance	performance	NOUN
easat-3117	254	13	of	of	ADP
easat-3117	254	14	the	the	DET
easat-3117	254	15	internal	internal	ADJ
easat-3117	254	16	auditor	auditor	NOUN
easat-3117	254	17	.	.	PUNCT
easat-3117	255	1	4.2281	4.2281	NUM
easat-3117	255	2	0.67882	0.67882	NUM
easat-3117	255	3	6	6	NUM
easat-3117	255	4	high	high	ADJ
easat-3117	255	5	knowledge	knowledge	NOUN
easat-3117	255	6	of	of	ADP
easat-3117	255	7	the	the	DET
easat-3117	255	8	company	company	NOUN
easat-3117	255	9	's	's	PART
easat-3117	255	10	operations	operation	NOUN
easat-3117	255	11	and	and	CCONJ
easat-3117	255	12	4.3684	4.3684	NUM
easat-3117	255	13	0.48451	0.48451	NUM
easat-3117	255	14	4	4	NUM
easat-3117	255	15	high	high	ADJ
easat-3117	255	16	5123	5123	NUM
easat-3117	255	17	edelweiss	edelweiss	PROPN
easat-3117	255	18	applied	apply	VERB
easat-3117	255	19	science	science	NOUN
easat-3117	255	20	and	and	CCONJ
easat-3117	255	21	technology	technology	NOUN
easat-3117	255	22	issn	issn	PROPN
easat-3117	255	23	:	:	PUNCT
easat-3117	255	24	2576	2576	NUM
easat-3117	255	25	-	-	SYM
easat-3117	255	26	8484	8484	NUM
easat-3117	255	27	vol	vol	NOUN
easat-3117	255	28	.	.	PROPN
easat-3117	255	29	8	8	NUM
easat-3117	255	30	,	,	PUNCT
easat-3117	255	31	no	no	INTJ
easat-3117	255	32	.	.	NOUN
easat-3117	255	33	6	6	NUM
easat-3117	255	34	:	:	PUNCT
easat-3117	255	35	5112	5112	NUM
easat-3117	255	36	-	-	SYM
easat-3117	255	37	5129	5129	NUM
easat-3117	255	38	,	,	PUNCT
easat-3117	255	39	2024	2024	NUM
easat-3117	255	40	doi	doi	NOUN
easat-3117	255	41	:	:	PUNCT
easat-3117	255	42	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	255	43	©	©	PROPN
easat-3117	255	44	2024	2024	NUM
easat-3117	255	45	by	by	ADP
easat-3117	255	46	the	the	DET
easat-3117	255	47	author	author	NOUN
easat-3117	255	48	;	;	PUNCT
easat-3117	255	49	licensee	licensee	PROPN
easat-3117	255	50	learning	learn	VERB
easat-3117	255	51	gate	gate	NOUN
easat-3117	255	52	procedures	procedure	NOUN
easat-3117	255	53	improves	improve	VERB
easat-3117	255	54	the	the	DET
easat-3117	255	55	internal	internal	ADJ
easat-3117	255	56	auditor	auditor	NOUN
easat-3117	255	57	's	's	PART
easat-3117	255	58	performance	performance	NOUN
easat-3117	255	59	.	.	PUNCT
easat-3117	256	1	the	the	DET
easat-3117	256	2	internal	internal	ADJ
easat-3117	256	3	auditor	auditor	NOUN
easat-3117	256	4	's	's	PART
easat-3117	256	5	technical	technical	ADJ
easat-3117	256	6	training	training	NOUN
easat-3117	256	7	and	and	CCONJ
easat-3117	256	8	preparation	preparation	NOUN
easat-3117	256	9	improve	improve	VERB
easat-3117	256	10	their	their	PRON
easat-3117	256	11	performance	performance	NOUN
easat-3117	256	12	level	level	NOUN
easat-3117	256	13	.	.	PUNCT
easat-3117	257	1	4.6228	4.6228	NUM
easat-3117	257	2	0.48682	0.48682	NUM
easat-3117	257	3	1	1	NUM
easat-3117	257	4	high	high	ADJ
easat-3117	257	5	overall	overall	ADJ
easat-3117	257	6	mean	mean	NOUN
easat-3117	257	7	for	for	ADP
easat-3117	257	8	the	the	DET
easat-3117	257	9	competency	competency	NOUN
easat-3117	257	10	indicator	indicator	NOUN
easat-3117	257	11	4.4283	4.4283	NUM
easat-3117	257	12	0.5142	0.5142	NUM
easat-3117	257	13	high	high	ADJ
easat-3117	257	14	submitting	submit	VERB
easat-3117	257	15	the	the	DET
easat-3117	257	16	internal	internal	ADJ
easat-3117	257	17	audit	audit	NOUN
easat-3117	257	18	report	report	NOUN
easat-3117	257	19	to	to	ADP
easat-3117	257	20	upper	upper	ADJ
easat-3117	257	21	management	management	NOUN
easat-3117	257	22	and	and	CCONJ
easat-3117	257	23	the	the	DET
easat-3117	257	24	audit	audit	NOUN
easat-3117	257	25	committee	committee	NOUN
easat-3117	257	26	helps	help	VERB
easat-3117	257	27	improve	improve	VERB
easat-3117	257	28	the	the	DET
easat-3117	257	29	performance	performance	NOUN
easat-3117	257	30	of	of	ADP
easat-3117	257	31	the	the	DET
easat-3117	257	32	audit	audit	NOUN
easat-3117	257	33	function	function	NOUN
easat-3117	257	34	.	.	PUNCT
easat-3117	258	1	3.8509	3.8509	NUM
easat-3117	258	2	0.5984	0.5984	NUM
easat-3117	258	3	3	3	NUM
easat-3117	258	4	high	high	ADJ
easat-3117	258	5	the	the	DET
easat-3117	258	6	appointment	appointment	NOUN
easat-3117	258	7	,	,	PUNCT
easat-3117	258	8	compensation	compensation	NOUN
easat-3117	258	9	,	,	PUNCT
easat-3117	258	10	promotion	promotion	NOUN
easat-3117	258	11	,	,	PUNCT
easat-3117	258	12	and	and	CCONJ
easat-3117	258	13	termination	termination	NOUN
easat-3117	258	14	of	of	ADP
easat-3117	258	15	internal	internal	ADJ
easat-3117	258	16	auditors	auditor	NOUN
easat-3117	258	17	by	by	ADP
easat-3117	258	18	upper	upper	ADJ
easat-3117	258	19	management	management	NOUN
easat-3117	258	20	and	and	CCONJ
easat-3117	258	21	the	the	DET
easat-3117	258	22	audit	audit	NOUN
easat-3117	258	23	committee	committee	NOUN
easat-3117	258	24	contribute	contribute	VERB
easat-3117	258	25	to	to	ADP
easat-3117	258	26	improving	improve	VERB
easat-3117	258	27	the	the	DET
easat-3117	258	28	performance	performance	NOUN
easat-3117	258	29	of	of	ADP
easat-3117	258	30	the	the	DET
easat-3117	258	31	internal	internal	ADJ
easat-3117	258	32	audit	audit	NOUN
easat-3117	258	33	function	function	NOUN
easat-3117	258	34	.	.	PUNCT
easat-3117	259	1	3.7544	3.7544	NUM
easat-3117	259	2	0.6593	0.6593	NUM
easat-3117	259	3	4	4	NUM
easat-3117	259	4	high	high	ADJ
easat-3117	259	5	the	the	DET
easat-3117	259	6	involvement	involvement	NOUN
easat-3117	259	7	of	of	ADP
easat-3117	259	8	external	external	ADJ
easat-3117	259	9	parties	party	NOUN
easat-3117	259	10	in	in	ADP
easat-3117	259	11	performing	perform	VERB
easat-3117	259	12	internal	internal	ADJ
easat-3117	259	13	audit	audit	NOUN
easat-3117	259	14	tasks	task	NOUN
easat-3117	259	15	improves	improve	VERB
easat-3117	259	16	the	the	DET
easat-3117	259	17	quality	quality	NOUN
easat-3117	259	18	of	of	ADP
easat-3117	259	19	the	the	DET
easat-3117	259	20	internal	internal	ADJ
easat-3117	259	21	audit	audit	NOUN
easat-3117	259	22	function	function	NOUN
easat-3117	259	23	.	.	PUNCT
easat-3117	260	1	4.1316	4.1316	NUM
easat-3117	260	2	0.6025	0.6025	NUM
easat-3117	260	3	2	2	NUM
easat-3117	260	4	high	high	ADV
easat-3117	260	5	the	the	DET
easat-3117	260	6	internal	internal	ADJ
easat-3117	260	7	auditor	auditor	NOUN
easat-3117	260	8	's	's	PART
easat-3117	260	9	connection	connection	NOUN
easat-3117	260	10	to	to	ADP
easat-3117	260	11	upper	upper	ADJ
easat-3117	260	12	management	management	NOUN
easat-3117	260	13	contributes	contribute	VERB
easat-3117	260	14	to	to	ADP
easat-3117	260	15	improving	improve	VERB
easat-3117	260	16	their	their	PRON
easat-3117	260	17	performance	performance	NOUN
easat-3117	260	18	level	level	NOUN
easat-3117	260	19	.	.	PUNCT
easat-3117	261	1	4.3947	4.3947	NUM
easat-3117	261	2	0.4909	0.4909	NUM
easat-3117	261	3	1	1	NUM
easat-3117	261	4	high	high	ADJ
easat-3117	261	5	overall	overall	ADJ
easat-3117	261	6	mean	mean	NOUN
easat-3117	261	7	for	for	ADP
easat-3117	261	8	the	the	DET
easat-3117	261	9	objectivity	objectivity	NOUN
easat-3117	261	10	indicator	indicator	NOUN
easat-3117	261	11	4.0329	4.0329	NUM
easat-3117	261	12	0.5878	0.5878	NUM
easat-3117	261	13	high	high	ADJ
easat-3117	261	14	the	the	DET
easat-3117	261	15	accuracy	accuracy	NOUN
easat-3117	261	16	and	and	CCONJ
easat-3117	261	17	efficiency	efficiency	NOUN
easat-3117	261	18	of	of	ADP
easat-3117	261	19	internal	internal	ADJ
easat-3117	261	20	audit	audit	NOUN
easat-3117	261	21	programs	program	NOUN
easat-3117	261	22	improve	improve	VERB
easat-3117	261	23	the	the	DET
easat-3117	261	24	performance	performance	NOUN
easat-3117	261	25	of	of	ADP
easat-3117	261	26	the	the	DET
easat-3117	261	27	internal	internal	ADJ
easat-3117	261	28	audit	audit	NOUN
easat-3117	261	29	function	function	NOUN
easat-3117	261	30	.	.	PUNCT
easat-3117	262	1	4.0000	4.0000	NUM
easat-3117	262	2	0.05060	0.05060	NUM
easat-3117	262	3	3	3	NUM
easat-3117	262	4	high	high	ADV
easat-3117	262	5	the	the	DET
easat-3117	262	6	internal	internal	ADJ
easat-3117	262	7	auditor	auditor	NOUN
easat-3117	262	8	's	's	PART
easat-3117	262	9	exercise	exercise	NOUN
easat-3117	262	10	of	of	ADP
easat-3117	262	11	due	due	ADJ
easat-3117	262	12	professional	professional	ADJ
easat-3117	262	13	care	care	NOUN
easat-3117	262	14	in	in	ADP
easat-3117	262	15	performing	perform	VERB
easat-3117	262	16	their	their	PRON
easat-3117	262	17	tasks	task	NOUN
easat-3117	262	18	improves	improve	VERB
easat-3117	262	19	the	the	DET
easat-3117	262	20	performance	performance	NOUN
easat-3117	262	21	of	of	ADP
easat-3117	262	22	the	the	DET
easat-3117	262	23	internal	internal	ADJ
easat-3117	262	24	audit	audit	NOUN
easat-3117	262	25	function	function	NOUN
easat-3117	262	26	.	.	PUNCT
easat-3117	263	1	3.9737	3.9737	NUM
easat-3117	263	2	0.50590	0.50590	NUM
easat-3117	263	3	4	4	NUM
easat-3117	263	4	high	high	ADJ
easat-3117	263	5	upper	upper	ADJ
easat-3117	263	6	management	management	NOUN
easat-3117	263	7	's	's	PART
easat-3117	263	8	support	support	NOUN
easat-3117	263	9	for	for	ADP
easat-3117	263	10	the	the	DET
easat-3117	263	11	internal	internal	ADJ
easat-3117	263	12	audit	audit	NOUN
easat-3117	263	13	function	function	NOUN
easat-3117	263	14	helps	helps	AUX
easat-3117	263	15	improve	improve	VERB
easat-3117	263	16	its	its	PRON
easat-3117	263	17	performance	performance	NOUN
easat-3117	263	18	.	.	PUNCT
easat-3117	264	1	4.1140	4.1140	NUM
easat-3117	264	2	0.3192	0.3192	NUM
easat-3117	264	3	1	1	NUM
easat-3117	264	4	high	high	ADV
easat-3117	264	5	the	the	DET
easat-3117	264	6	review	review	NOUN
easat-3117	264	7	of	of	ADP
easat-3117	264	8	performance	performance	NOUN
easat-3117	264	9	by	by	ADP
easat-3117	264	10	parties	party	NOUN
easat-3117	264	11	outside	outside	ADP
easat-3117	264	12	the	the	DET
easat-3117	264	13	company	company	NOUN
easat-3117	264	14	contributes	contribute	VERB
easat-3117	264	15	to	to	ADP
easat-3117	264	16	improving	improve	VERB
easat-3117	264	17	the	the	DET
easat-3117	264	18	performance	performance	NOUN
easat-3117	264	19	level	level	NOUN
easat-3117	264	20	of	of	ADP
easat-3117	264	21	the	the	DET
easat-3117	264	22	internal	internal	ADJ
easat-3117	264	23	audit	audit	NOUN
easat-3117	264	24	function	function	NOUN
easat-3117	264	25	.	.	PUNCT
easat-3117	265	1	4.1140	4.1140	NUM
easat-3117	265	2	0.3192	0.3192	NUM
easat-3117	265	3	1	1	NUM
easat-3117	265	4	high	high	ADJ
easat-3117	265	5	the	the	DET
easat-3117	265	6	adequacy	adequacy	NOUN
easat-3117	265	7	and	and	CCONJ
easat-3117	265	8	scope	scope	NOUN
easat-3117	265	9	of	of	ADP
easat-3117	265	10	internal	internal	ADJ
easat-3117	265	11	audit	audit	NOUN
easat-3117	265	12	work	work	NOUN
easat-3117	265	13	lead	lead	NOUN
easat-3117	265	14	to	to	ADP
easat-3117	265	15	the	the	DET
easat-3117	265	16	achievement	achievement	NOUN
easat-3117	265	17	of	of	ADP
easat-3117	265	18	the	the	DET
easat-3117	265	19	performance	performance	NOUN
easat-3117	265	20	of	of	ADP
easat-3117	265	21	the	the	DET
easat-3117	265	22	internal	internal	ADJ
easat-3117	265	23	audit	audit	NOUN
easat-3117	265	24	function	function	NOUN
easat-3117	265	25	.	.	PUNCT
easat-3117	266	1	3.4561	3.4561	NUM
easat-3117	266	2	0.7303	0.7303	NUM
easat-3117	266	3	5	5	NUM
easat-3117	266	4	medium	medium	NOUN
easat-3117	266	5	overall	overall	ADJ
easat-3117	266	6	mean	mean	NOUN
easat-3117	266	7	for	for	ADP
easat-3117	266	8	the	the	DET
easat-3117	266	9	performance	performance	NOUN
easat-3117	266	10	quality	quality	NOUN
easat-3117	266	11	indicator	indicator	NOUN
easat-3117	266	12	3.9315	3.9315	NUM
easat-3117	266	13	0.3850	0.3850	NUM
easat-3117	266	14	high	high	ADJ
easat-3117	266	15	overall	overall	ADJ
easat-3117	266	16	mean	mean	NOUN
easat-3117	266	17	for	for	ADP
easat-3117	266	18	the	the	DET
easat-3117	266	19	internal	internal	ADJ
easat-3117	266	20	audit	audit	NOUN
easat-3117	266	21	variable	variable	ADJ
easat-3117	266	22	4.130	4.130	NUM
easat-3117	266	23	0.4956	0.4956	NUM
easat-3117	266	24	high	high	ADJ
easat-3117	266	25	3.9	3.9	NUM
easat-3117	266	26	.	.	PUNCT
easat-3117	267	1	testing	test	VERB
easat-3117	267	2	the	the	DET
easat-3117	267	3	main	main	ADJ
easat-3117	267	4	hypothesis	hypothesis	NOUN
easat-3117	267	5	to	to	PART
easat-3117	267	6	test	test	VERB
easat-3117	267	7	this	this	DET
easat-3117	267	8	hypothesis	hypothesis	NOUN
easat-3117	267	9	,	,	PUNCT
easat-3117	267	10	a	a	DET
easat-3117	267	11	multiple	multiple	ADJ
easat-3117	267	12	linear	linear	ADJ
easat-3117	267	13	regression	regression	NOUN
easat-3117	267	14	analysis	analysis	NOUN
easat-3117	267	15	was	be	AUX
easat-3117	267	16	conducted	conduct	VERB
easat-3117	267	17	to	to	PART
easat-3117	267	18	assess	assess	VERB
easat-3117	267	19	the	the	DET
easat-3117	267	20	impact	impact	NOUN
easat-3117	267	21	of	of	ADP
easat-3117	267	22	internal	internal	ADJ
easat-3117	267	23	auditing	auditing	NOUN
easat-3117	267	24	on	on	ADP
easat-3117	267	25	enhancing	enhance	VERB
easat-3117	267	26	government	government	NOUN
easat-3117	267	27	institution	institution	NOUN
easat-3117	267	28	performance	performance	NOUN
easat-3117	267	29	across	across	ADP
easat-3117	267	30	dimensions	dimension	NOUN
easat-3117	267	31	of	of	ADP
easat-3117	267	32	disclosure	disclosure	NOUN
easat-3117	267	33	and	and	CCONJ
easat-3117	267	34	transparency	transparency	NOUN
easat-3117	267	35	,	,	PUNCT
easat-3117	267	36	accountability	accountability	NOUN
easat-3117	267	37	,	,	PUNCT
easat-3117	267	38	responsibility	responsibility	NOUN
easat-3117	267	39	,	,	PUNCT
easat-3117	267	40	justice	justice	NOUN
easat-3117	267	41	,	,	PUNCT
easat-3117	267	42	independence	independence	NOUN
easat-3117	267	43	,	,	PUNCT
easat-3117	267	44	and	and	CCONJ
easat-3117	267	45	adherence	adherence	NOUN
easat-3117	267	46	to	to	ADP
easat-3117	267	47	laws	law	NOUN
easat-3117	267	48	and	and	CCONJ
easat-3117	267	49	regulations	regulation	NOUN
easat-3117	267	50	.	.	PUNCT
easat-3117	268	1	5124	5124	NUM
easat-3117	268	2	edelweiss	edelweiss	PROPN
easat-3117	268	3	applied	apply	VERB
easat-3117	268	4	science	science	NOUN
easat-3117	268	5	and	and	CCONJ
easat-3117	268	6	technology	technology	NOUN
easat-3117	268	7	issn	issn	PROPN
easat-3117	268	8	:	:	PUNCT
easat-3117	268	9	2576	2576	NUM
easat-3117	268	10	-	-	SYM
easat-3117	268	11	8484	8484	NUM
easat-3117	268	12	vol	vol	NOUN
easat-3117	268	13	.	.	PROPN
easat-3117	268	14	8	8	NUM
easat-3117	268	15	,	,	PUNCT
easat-3117	268	16	no	no	INTJ
easat-3117	268	17	.	.	NOUN
easat-3117	268	18	6	6	NUM
easat-3117	268	19	:	:	PUNCT
easat-3117	268	20	5112	5112	NUM
easat-3117	268	21	-	-	SYM
easat-3117	268	22	5129	5129	NUM
easat-3117	268	23	,	,	PUNCT
easat-3117	268	24	2024	2024	NUM
easat-3117	268	25	doi	doi	NOUN
easat-3117	268	26	:	:	PUNCT
easat-3117	268	27	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	268	28	©	©	PROPN
easat-3117	268	29	2024	2024	NUM
easat-3117	268	30	by	by	ADP
easat-3117	268	31	the	the	DET
easat-3117	268	32	author	author	NOUN
easat-3117	268	33	;	;	PUNCT
easat-3117	268	34	licensee	licensee	PROPN
easat-3117	268	35	learning	learn	VERB
easat-3117	268	36	gate	gate	NOUN
easat-3117	268	37	table	table	NOUN
easat-3117	268	38	9	9	NUM
easat-3117	268	39	.	.	PUNCT
easat-3117	269	1	results	result	NOUN
easat-3117	269	2	of	of	ADP
easat-3117	269	3	multiple	multiple	ADJ
easat-3117	269	4	regression	regression	NOUN
easat-3117	269	5	analysis	analysis	NOUN
easat-3117	269	6	for	for	ADP
easat-3117	269	7	the	the	DET
easat-3117	269	8	internal	internal	ADJ
easat-3117	269	9	audit	audit	NOUN
easat-3117	269	10	variable	variable	NOUN
easat-3117	269	11	in	in	ADP
easat-3117	269	12	improving	improve	VERB
easat-3117	269	13	the	the	DET
easat-3117	269	14	performance	performance	NOUN
easat-3117	269	15	of	of	ADP
easat-3117	269	16	government	government	NOUN
easat-3117	269	17	institutions	institution	NOUN
easat-3117	269	18	.	.	PUNCT
easat-3117	270	1	dependent	dependent	ADJ
easat-3117	270	2	variable	variable	ADJ
easat-3117	270	3	r	r	NOUN
easat-3117	270	4	(	(	PUNCT
easat-3117	270	5	correlation	correlation	NOUN
easat-3117	270	6	coefficient	coefficient	NOUN
easat-3117	270	7	)	)	PUNCT
easat-3117	270	8	r²	r²	NOUN
easat-3117	270	9	(	(	PUNCT
easat-3117	270	10	coefficient	coefficient	NOUN
easat-3117	270	11	of	of	ADP
easat-3117	270	12	determination	determination	NOUN
easat-3117	270	13	)	)	PUNCT
easat-3117	270	14	fcalculated	fcalculate	VERB
easat-3117	270	15	df	df	NOUN
easat-3117	270	16	(	(	PUNCT
easat-3117	270	17	degrees	degree	NOUN
easat-3117	270	18	of	of	ADP
easat-3117	270	19	freedom	freedom	NOUN
easat-3117	270	20	)	)	PUNCT
easat-3117	270	21	sig	sig	NOUN
easat-3117	270	22	*	*	X
easat-3117	270	23	(	(	PUNCT
easat-3117	270	24	significa	significa	PROPN
easat-3117	270	25	nce	nce	NOUN
easat-3117	270	26	level	level	NOUN
easat-3117	270	27	)	)	PUNCT
easat-3117	271	1	β	β	X
easat-3117	271	2	(	(	PUNCT
easat-3117	271	3	regression	regression	NOUN
easat-3117	271	4	coefficient	coefficient	NOUN
easat-3117	271	5	)	)	PUNCT
easat-3117	271	6	sig	sig	NOUN
easat-3117	271	7	*	*	X
easat-3117	271	8	(	(	PUNCT
easat-3117	271	9	significance	significance	NOUN
easat-3117	271	10	level	level	NOUN
easat-3117	271	11	)	)	PUNCT
easat-3117	271	12	internal	internal	ADJ
easat-3117	271	13	audit	audit	NOUN
easat-3117	271	14	0.647	0.647	NUM
easat-3117	271	15	0.42	0.42	NUM
easat-3117	271	16	2.29	2.29	NUM
easat-3117	271	17	between	between	ADP
easat-3117	271	18	groups	group	NOUN
easat-3117	271	19	:	:	PUNCT
easat-3117	271	20	1	1	NUM
easat-3117	271	21	0.000	0.000	NUM
easat-3117	271	22	disclosure	disclosure	NOUN
easat-3117	271	23	and	and	CCONJ
easat-3117	271	24	transparency	transparency	NOUN
easat-3117	271	25	0.262	0.262	NUM
easat-3117	271	26	0.000	0.000	NUM
easat-3117	271	27	accountability	accountability	NOUN
easat-3117	271	28	0.151	0.151	NUM
easat-3117	271	29	0.000	0.000	NUM
easat-3117	271	30	responsibility	responsibility	NOUN
easat-3117	271	31	0.133	0.133	NUM
easat-3117	271	32	0.000	0.000	NUM
easat-3117	271	33	justice	justice	NOUN
easat-3117	271	34	0.239	0.239	NUM
easat-3117	271	35	0.000	0.000	NUM
easat-3117	271	36	independence	independence	NOUN
easat-3117	271	37	0.144	0.144	NUM
easat-3117	271	38	0.000	0.000	NUM
easat-3117	271	39	laws	law	NOUN
easat-3117	271	40	and	and	CCONJ
easat-3117	271	41	regulations	regulation	NOUN
easat-3117	271	42	0.251	0.251	NUM
easat-3117	271	43	0.000	0.000	NUM
easat-3117	271	44	residuals	residual	NOUN
easat-3117	271	45	112	112	NUM
easat-3117	271	46	total	total	ADJ
easat-3117	271	47	113	113	NUM
easat-3117	271	48	note	note	NOUN
easat-3117	271	49	:	:	PUNCT
easat-3117	271	50	the	the	DET
easat-3117	271	51	results	result	NOUN
easat-3117	271	52	are	be	AUX
easat-3117	271	53	statistically	statistically	ADV
easat-3117	271	54	significant	significant	ADJ
easat-3117	271	55	at	at	ADP
easat-3117	271	56	the	the	DET
easat-3117	271	57	0.05	0.05	NUM
easat-3117	271	58	level	level	NOUN
easat-3117	271	59	.	.	PUNCT
easat-3117	272	1	5125	5125	NUM
easat-3117	272	2	edelweiss	edelweiss	PROPN
easat-3117	272	3	applied	apply	VERB
easat-3117	272	4	science	science	NOUN
easat-3117	272	5	and	and	CCONJ
easat-3117	272	6	technology	technology	NOUN
easat-3117	272	7	issn	issn	PROPN
easat-3117	272	8	:	:	PUNCT
easat-3117	272	9	2576	2576	NUM
easat-3117	272	10	-	-	SYM
easat-3117	272	11	8484	8484	NUM
easat-3117	272	12	vol	vol	NOUN
easat-3117	272	13	.	.	PROPN
easat-3117	272	14	8	8	NUM
easat-3117	272	15	,	,	PUNCT
easat-3117	272	16	no	no	INTJ
easat-3117	272	17	.	.	NOUN
easat-3117	272	18	6	6	NUM
easat-3117	272	19	:	:	PUNCT
easat-3117	272	20	5112	5112	NUM
easat-3117	272	21	-	-	SYM
easat-3117	272	22	5129	5129	NUM
easat-3117	272	23	,	,	PUNCT
easat-3117	272	24	2024	2024	NUM
easat-3117	272	25	doi	doi	NOUN
easat-3117	272	26	:	:	PUNCT
easat-3117	272	27	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	272	28	©	©	PROPN
easat-3117	272	29	2024	2024	NUM
easat-3117	272	30	by	by	ADP
easat-3117	272	31	the	the	DET
easat-3117	272	32	author	author	NOUN
easat-3117	272	33	;	;	PUNCT
easat-3117	272	34	licensee	licensee	PROPN
easat-3117	272	35	learning	learning	NOUN
easat-3117	272	36	gate	gate	VERB
easat-3117	272	37	the	the	DET
easat-3117	272	38	data	datum	NOUN
easat-3117	272	39	presented	present	VERB
easat-3117	272	40	in	in	ADP
easat-3117	272	41	table	table	NOUN
easat-3117	272	42	9	9	NUM
easat-3117	272	43	reveals	reveal	VERB
easat-3117	272	44	a	a	DET
easat-3117	272	45	statistically	statistically	ADV
easat-3117	272	46	significant	significant	ADJ
easat-3117	272	47	positive	positive	ADJ
easat-3117	272	48	relationship	relationship	NOUN
easat-3117	272	49	between	between	ADP
easat-3117	272	50	all	all	DET
easat-3117	272	51	internal	internal	ADJ
easat-3117	272	52	audit	audit	NOUN
easat-3117	272	53	components	component	NOUN
easat-3117	272	54	and	and	CCONJ
easat-3117	272	55	improved	improve	VERB
easat-3117	272	56	government	government	NOUN
easat-3117	272	57	institution	institution	NOUN
easat-3117	272	58	performance	performance	NOUN
easat-3117	272	59	across	across	ADP
easat-3117	272	60	the	the	DET
easat-3117	272	61	examined	examine	VERB
easat-3117	272	62	dimensions	dimension	NOUN
easat-3117	272	63	.	.	PUNCT
easat-3117	273	1	the	the	DET
easat-3117	273	2	multiple	multiple	ADJ
easat-3117	273	3	correlation	correlation	NOUN
easat-3117	273	4	coefficient	coefficient	NOUN
easat-3117	273	5	(	(	PUNCT
easat-3117	273	6	r	r	NOUN
easat-3117	273	7	)	)	PUNCT
easat-3117	273	8	of	of	ADP
easat-3117	273	9	.647	.647	NUM
easat-3117	273	10	indicates	indicate	VERB
easat-3117	273	11	a	a	DET
easat-3117	273	12	moderate	moderate	ADJ
easat-3117	273	13	correlation	correlation	NOUN
easat-3117	273	14	,	,	PUNCT
easat-3117	273	15	while	while	SCONJ
easat-3117	273	16	the	the	DET
easat-3117	273	17	coefficient	coefficient	NOUN
easat-3117	273	18	of	of	ADP
easat-3117	273	19	determination	determination	NOUN
easat-3117	273	20	(	(	PUNCT
easat-3117	273	21	r²	r²	NOUN
easat-3117	273	22	)	)	PUNCT
easat-3117	273	23	of	of	ADP
easat-3117	273	24	42	42	NUM
easat-3117	273	25	%	%	NOUN
easat-3117	273	26	suggests	suggest	VERB
easat-3117	273	27	that	that	SCONJ
easat-3117	273	28	42	42	NUM
easat-3117	273	29	%	%	NOUN
easat-3117	273	30	of	of	ADP
easat-3117	273	31	the	the	DET
easat-3117	273	32	variation	variation	NOUN
easat-3117	273	33	in	in	ADP
easat-3117	273	34	overall	overall	ADJ
easat-3117	273	35	performance	performance	NOUN
easat-3117	273	36	improvement	improvement	NOUN
easat-3117	273	37	can	can	AUX
easat-3117	273	38	be	be	AUX
easat-3117	273	39	attributed	attribute	VERB
easat-3117	273	40	to	to	ADP
easat-3117	273	41	changes	change	NOUN
easat-3117	273	42	in	in	ADP
easat-3117	273	43	internal	internal	ADJ
easat-3117	273	44	auditing	auditing	NOUN
easat-3117	273	45	practices	practice	NOUN
easat-3117	273	46	.	.	PUNCT
easat-3117	274	1	the	the	DET
easat-3117	274	2	calculated	calculated	ADJ
easat-3117	274	3	f	f	NOUN
easat-3117	274	4	-	-	PUNCT
easat-3117	274	5	value	value	NOUN
easat-3117	274	6	of	of	ADP
easat-3117	274	7	2.29	2.29	NUM
easat-3117	274	8	,	,	PUNCT
easat-3117	274	9	significant	significant	ADJ
easat-3117	274	10	at	at	ADP
easat-3117	274	11	the	the	DET
easat-3117	274	12	0.05	0.05	NUM
easat-3117	274	13	level	level	NOUN
easat-3117	274	14	,	,	PUNCT
easat-3117	274	15	further	far	ADV
easat-3117	274	16	confirms	confirm	VERB
easat-3117	274	17	the	the	DET
easat-3117	274	18	substantial	substantial	ADJ
easat-3117	274	19	impact	impact	NOUN
easat-3117	274	20	of	of	ADP
easat-3117	274	21	internal	internal	ADJ
easat-3117	274	22	auditing	auditing	NOUN
easat-3117	274	23	on	on	ADP
easat-3117	274	24	government	government	NOUN
easat-3117	274	25	institution	institution	NOUN
easat-3117	274	26	performance	performance	NOUN
easat-3117	274	27	.	.	PUNCT
easat-3117	275	1	table	table	NOUN
easat-3117	275	2	10	10	NUM
easat-3117	275	3	confirms	confirm	VERB
easat-3117	275	4	previous	previous	ADJ
easat-3117	275	5	findings	finding	NOUN
easat-3117	275	6	.	.	PUNCT
easat-3117	276	1	the	the	DET
easat-3117	276	2	f	f	NOUN
easat-3117	276	3	-	-	PUNCT
easat-3117	276	4	test	test	NOUN
easat-3117	276	5	yielded	yield	VERB
easat-3117	276	6	a	a	DET
easat-3117	276	7	significant	significant	ADJ
easat-3117	276	8	result	result	NOUN
easat-3117	276	9	(	(	PUNCT
easat-3117	276	10	f	f	NOUN
easat-3117	276	11	=	=	SYM
easat-3117	276	12	2.999	2.999	NUM
easat-3117	276	13	,	,	PUNCT
easat-3117	276	14	p	p	X
easat-3117	276	15	<	<	X
easat-3117	276	16	.05	.05	NUM
easat-3117	276	17	)	)	PUNCT
easat-3117	276	18	,	,	PUNCT
easat-3117	276	19	indicating	indicate	VERB
easat-3117	276	20	that	that	SCONJ
easat-3117	276	21	implementing	implement	VERB
easat-3117	276	22	internal	internal	ADJ
easat-3117	276	23	auditing	auditing	NOUN
easat-3117	276	24	positively	positively	ADV
easat-3117	276	25	impacts	impact	VERB
easat-3117	276	26	government	government	NOUN
easat-3117	276	27	institutions	institution	NOUN
easat-3117	276	28	,	,	PUNCT
easat-3117	276	29	particularly	particularly	ADV
easat-3117	276	30	enhancing	enhance	VERB
easat-3117	276	31	disclosure	disclosure	NOUN
easat-3117	276	32	,	,	PUNCT
easat-3117	276	33	transparency	transparency	NOUN
easat-3117	276	34	,	,	PUNCT
easat-3117	276	35	accountability	accountability	NOUN
easat-3117	276	36	,	,	PUNCT
easat-3117	276	37	responsibility	responsibility	NOUN
easat-3117	276	38	,	,	PUNCT
easat-3117	276	39	justice	justice	NOUN
easat-3117	276	40	,	,	PUNCT
easat-3117	276	41	independence	independence	NOUN
easat-3117	276	42	,	,	PUNCT
easat-3117	276	43	and	and	CCONJ
easat-3117	276	44	compliance	compliance	NOUN
easat-3117	276	45	within	within	ADP
easat-3117	276	46	the	the	DET
easat-3117	276	47	iraqi	iraqi	ADJ
easat-3117	276	48	housing	housing	PROPN
easat-3117	276	49	fund	fund	NOUN
easat-3117	276	50	.	.	PUNCT
easat-3117	277	1	to	to	PART
easat-3117	277	2	verify	verify	VERB
easat-3117	277	3	the	the	DET
easat-3117	277	4	role	role	NOUN
easat-3117	277	5	of	of	ADP
easat-3117	277	6	internal	internal	ADJ
easat-3117	277	7	control	control	NOUN
easat-3117	277	8	and	and	CCONJ
easat-3117	277	9	auditing	auditing	NOUN
easat-3117	277	10	in	in	ADP
easat-3117	277	11	improving	improve	VERB
easat-3117	277	12	the	the	DET
easat-3117	277	13	performance	performance	NOUN
easat-3117	277	14	of	of	ADP
easat-3117	277	15	government	government	NOUN
easat-3117	277	16	institutions	institution	NOUN
easat-3117	277	17	,	,	PUNCT
easat-3117	277	18	specifically	specifically	ADV
easat-3117	277	19	in	in	ADP
easat-3117	277	20	athe	athe	PROPN
easat-3117	277	21	iraqi	iraqi	ADJ
easat-3117	277	22	housing	housing	PROPN
easat-3117	277	23	fund	fund	PROPN
easat-3117	277	24	,	,	PUNCT
easat-3117	277	25	the	the	DET
easat-3117	277	26	main	main	ADJ
easat-3117	277	27	hypothesis	hypothesis	NOUN
easat-3117	277	28	was	be	AUX
easat-3117	277	29	divided	divide	VERB
easat-3117	277	30	into	into	ADP
easat-3117	277	31	six	six	NUM
easat-3117	277	32	subhypotheses	subhypothese	NOUN
easat-3117	277	33	.	.	PUNCT
easat-3117	278	1	simple	simple	ADJ
easat-3117	278	2	regression	regression	NOUN
easat-3117	278	3	analysis	analysis	NOUN
easat-3117	278	4	was	be	AUX
easat-3117	278	5	used	use	VERB
easat-3117	278	6	to	to	PART
easat-3117	278	7	test	test	VERB
easat-3117	278	8	each	each	DET
easat-3117	278	9	sub	sub	NOUN
easat-3117	278	10	-	-	NOUN
easat-3117	278	11	hypothesis	hypothesis	NOUN
easat-3117	278	12	individually	individually	ADV
easat-3117	278	13	,	,	PUNCT
easat-3117	278	14	as	as	SCONJ
easat-3117	278	15	will	will	AUX
easat-3117	278	16	be	be	AUX
easat-3117	278	17	presented	present	VERB
easat-3117	278	18	later	later	ADV
easat-3117	278	19	.	.	PUNCT
easat-3117	279	1	table	table	NOUN
easat-3117	279	2	10	10	NUM
easat-3117	279	3	.	.	PUNCT
easat-3117	280	1	anova	anova	PROPN
easat-3117	280	2	results	result	NOUN
easat-3117	280	3	of	of	ADP
easat-3117	280	4	the	the	DET
easat-3117	280	5	role	role	NOUN
easat-3117	280	6	of	of	ADP
easat-3117	280	7	internal	internal	ADJ
easat-3117	280	8	control	control	NOUN
easat-3117	280	9	and	and	CCONJ
easat-3117	280	10	auditing	auditing	NOUN
easat-3117	280	11	in	in	ADP
easat-3117	280	12	improving	improve	VERB
easat-3117	280	13	the	the	DET
easat-3117	280	14	performance	performance	NOUN
easat-3117	280	15	of	of	ADP
easat-3117	280	16	government	government	NOUN
easat-3117	280	17	institutions	institution	NOUN
easat-3117	280	18	in	in	ADP
easat-3117	280	19	the	the	DET
easat-3117	280	20	iraqi	iraqi	ADJ
easat-3117	280	21	housing	housing	PROPN
easat-3117	280	22	fund	fund	PROPN
easat-3117	280	23	.	.	PUNCT
easat-3117	281	1	variable	variable	ADJ
easat-3117	281	2	source	source	NOUN
easat-3117	281	3	of	of	ADP
easat-3117	281	4	variation	variation	NOUN
easat-3117	281	5	degrees	degree	NOUN
easat-3117	281	6	of	of	ADP
easat-3117	281	7	freedom	freedom	NOUN
easat-3117	281	8	(	(	PUNCT
easat-3117	281	9	df	df	NOUN
easat-3117	281	10	)	)	PUNCT
easat-3117	281	11	sum	sum	NOUN
easat-3117	281	12	of	of	ADP
easat-3117	281	13	squares	square	NOUN
easat-3117	281	14	calculated	calculate	VERB
easat-3117	281	15	f	f	NOUN
easat-3117	281	16	-	-	PUNCT
easat-3117	281	17	value	value	NOUN
easat-3117	281	18	critical	critical	ADJ
easat-3117	281	19	f	f	NOUN
easat-3117	281	20	-	-	PUNCT
easat-3117	281	21	value	value	NOUN
easat-3117	281	22	significance	significance	NOUN
easat-3117	281	23	level	level	NOUN
easat-3117	281	24	(	(	PUNCT
easat-3117	281	25	sig	sig	NOUN
easat-3117	281	26	)	)	PUNCT
easat-3117	281	27	result	result	NOUN
easat-3117	281	28	improving	improve	VERB
easat-3117	281	29	the	the	DET
easat-3117	281	30	performance	performance	NOUN
easat-3117	281	31	of	of	ADP
easat-3117	281	32	government	government	NOUN
easat-3117	281	33	institutions	institution	NOUN
easat-3117	281	34	between	between	ADP
easat-3117	281	35	groups	group	NOUN
easat-3117	281	36	1	1	NUM
easat-3117	281	37	0.104	0.104	NUM
easat-3117	281	38	2.999	2.999	NUM
easat-3117	281	39	2.290	2.290	NUM
easat-3117	281	40	0.000	0.000	NUM
easat-3117	281	41	reject	reject	VERB
easat-3117	281	42	null	null	ADJ
easat-3117	281	43	hypothesis	hypothesis	NOUN
easat-3117	281	44	within	within	ADP
easat-3117	281	45	groups	group	NOUN
easat-3117	281	46	112	112	NUM
easat-3117	281	47	5.062	5.062	NUM
easat-3117	281	48	total	total	ADJ
easat-3117	281	49	113	113	NUM
easat-3117	281	50	5.166	5.166	NUM
easat-3117	281	51	3.10	3.10	NUM
easat-3117	281	52	.	.	PUNCT
easat-3117	282	1	testing	test	VERB
easat-3117	282	2	the	the	DET
easat-3117	282	3	first	first	ADJ
easat-3117	282	4	sub	sub	ADJ
easat-3117	282	5	-	-	ADJ
easat-3117	282	6	hypothesis	hypothesis	NOUN
easat-3117	282	7	table	table	NOUN
easat-3117	282	8	11	11	NUM
easat-3117	282	9	demonstrates	demonstrate	VERB
easat-3117	282	10	a	a	DET
easat-3117	282	11	statistically	statistically	ADV
easat-3117	282	12	significant	significant	ADJ
easat-3117	282	13	positive	positive	ADJ
easat-3117	282	14	relationship	relationship	NOUN
easat-3117	282	15	between	between	ADP
easat-3117	282	16	internal	internal	ADJ
easat-3117	282	17	auditing	auditing	NOUN
easat-3117	282	18	and	and	CCONJ
easat-3117	282	19	disclosure	disclosure	NOUN
easat-3117	282	20	and	and	CCONJ
easat-3117	282	21	transparency	transparency	NOUN
easat-3117	282	22	.	.	PUNCT
easat-3117	283	1	the	the	DET
easat-3117	283	2	correlation	correlation	NOUN
easat-3117	283	3	coefficient	coefficient	NOUN
easat-3117	283	4	(	(	PUNCT
easat-3117	283	5	r	r	NOUN
easat-3117	283	6	)	)	PUNCT
easat-3117	283	7	of	of	ADP
easat-3117	283	8	.775	.775	NUM
easat-3117	283	9	indicates	indicate	VERB
easat-3117	283	10	a	a	DET
easat-3117	283	11	strong	strong	ADJ
easat-3117	283	12	correlation	correlation	NOUN
easat-3117	283	13	,	,	PUNCT
easat-3117	283	14	while	while	SCONJ
easat-3117	283	15	the	the	DET
easat-3117	283	16	coefficient	coefficient	NOUN
easat-3117	283	17	of	of	ADP
easat-3117	283	18	determination	determination	NOUN
easat-3117	283	19	(	(	PUNCT
easat-3117	283	20	r²	r²	NOUN
easat-3117	283	21	)	)	PUNCT
easat-3117	283	22	of	of	ADP
easat-3117	283	23	60	60	NUM
easat-3117	283	24	%	%	NOUN
easat-3117	283	25	suggests	suggest	VERB
easat-3117	283	26	that	that	SCONJ
easat-3117	283	27	60	60	NUM
easat-3117	283	28	%	%	NOUN
easat-3117	283	29	of	of	ADP
easat-3117	283	30	the	the	DET
easat-3117	283	31	variation	variation	NOUN
easat-3117	283	32	in	in	ADP
easat-3117	283	33	internal	internal	ADJ
easat-3117	283	34	audit	audit	NOUN
easat-3117	283	35	quality	quality	NOUN
easat-3117	283	36	can	can	AUX
easat-3117	283	37	be	be	AUX
easat-3117	283	38	attributed	attribute	VERB
easat-3117	283	39	to	to	ADP
easat-3117	283	40	changes	change	NOUN
easat-3117	283	41	in	in	ADP
easat-3117	283	42	disclosure	disclosure	NOUN
easat-3117	283	43	and	and	CCONJ
easat-3117	283	44	transparency	transparency	NOUN
easat-3117	283	45	levels	level	NOUN
easat-3117	283	46	.	.	PUNCT
easat-3117	284	1	the	the	DET
easat-3117	284	2	calculated	calculated	ADJ
easat-3117	284	3	f	f	NOUN
easat-3117	284	4	-	-	PUNCT
easat-3117	284	5	value	value	NOUN
easat-3117	284	6	of	of	ADP
easat-3117	284	7	3.226	3.226	NUM
easat-3117	284	8	,	,	PUNCT
easat-3117	284	9	significant	significant	ADJ
easat-3117	284	10	at	at	ADP
easat-3117	284	11	the	the	DET
easat-3117	284	12	0.05	0.05	NUM
easat-3117	284	13	level	level	NOUN
easat-3117	284	14	,	,	PUNCT
easat-3117	284	15	supports	support	VERB
easat-3117	284	16	the	the	DET
easat-3117	284	17	rejection	rejection	NOUN
easat-3117	284	18	of	of	ADP
easat-3117	284	19	the	the	DET
easat-3117	284	20	null	null	ADJ
easat-3117	284	21	hypothesis	hypothesis	NOUN
easat-3117	284	22	and	and	CCONJ
easat-3117	284	23	acceptance	acceptance	NOUN
easat-3117	284	24	of	of	ADP
easat-3117	284	25	the	the	DET
easat-3117	284	26	alternative	alternative	ADJ
easat-3117	284	27	hypothesis	hypothesis	NOUN
easat-3117	284	28	.	.	PUNCT
easat-3117	285	1	this	this	PRON
easat-3117	285	2	confirms	confirm	VERB
easat-3117	285	3	that	that	SCONJ
easat-3117	285	4	implementing	implement	VERB
easat-3117	285	5	internal	internal	ADJ
easat-3117	285	6	auditing	auditing	NOUN
easat-3117	285	7	significantly	significantly	ADV
easat-3117	285	8	impacts	impact	VERB
easat-3117	285	9	disclosure	disclosure	NOUN
easat-3117	285	10	and	and	CCONJ
easat-3117	285	11	transparency	transparency	NOUN
easat-3117	285	12	,	,	PUNCT
easat-3117	285	13	thereby	thereby	ADV
easat-3117	285	14	enhancing	enhance	VERB
easat-3117	285	15	the	the	DET
easat-3117	285	16	performance	performance	NOUN
easat-3117	285	17	of	of	ADP
easat-3117	285	18	government	government	NOUN
easat-3117	285	19	institutions	institution	NOUN
easat-3117	285	20	,	,	PUNCT
easat-3117	285	21	specifically	specifically	ADV
easat-3117	285	22	the	the	DET
easat-3117	285	23	iraqi	iraqi	ADJ
easat-3117	285	24	housing	housing	PROPN
easat-3117	285	25	fund	fund	PROPN
easat-3117	285	26	.	.	PUNCT
easat-3117	286	1	table	table	NOUN
easat-3117	286	2	11	11	NUM
easat-3117	286	3	.	.	PUNCT
easat-3117	287	1	results	result	NOUN
easat-3117	287	2	of	of	ADP
easat-3117	287	3	simple	simple	ADJ
easat-3117	287	4	regression	regression	NOUN
easat-3117	287	5	analysis	analysis	NOUN
easat-3117	287	6	for	for	ADP
easat-3117	287	7	internal	internal	ADJ
easat-3117	287	8	audit	audit	NOUN
easat-3117	287	9	and	and	CCONJ
easat-3117	287	10	disclosure	disclosure	NOUN
easat-3117	287	11	and	and	CCONJ
easat-3117	287	12	transparency	transparency	NOUN
easat-3117	287	13	.	.	PUNCT
easat-3117	288	1	dependent	dependent	ADJ
easat-3117	288	2	variable	variable	ADJ
easat-3117	288	3	r	r	NOUN
easat-3117	288	4	(	(	PUNCT
easat-3117	288	5	correlation	correlation	NOUN
easat-3117	288	6	coefficient	coefficient	NOUN
easat-3117	288	7	)	)	PUNCT
easat-3117	288	8	r²	r²	NOUN
easat-3117	288	9	(	(	PUNCT
easat-3117	288	10	coefficient	coefficient	NOUN
easat-3117	288	11	of	of	ADP
easat-3117	288	12	determination	determination	NOUN
easat-3117	288	13	)	)	PUNCT
easat-3117	288	14	fcalculated	fcalculate	VERB
easat-3117	288	15	df	df	NOUN
easat-3117	288	16	(	(	PUNCT
easat-3117	288	17	degrees	degree	NOUN
easat-3117	288	18	of	of	ADP
easat-3117	288	19	freedom	freedom	NOUN
easat-3117	288	20	)	)	PUNCT
easat-3117	288	21	sig	sig	NOUN
easat-3117	288	22	*	*	PUNCT
easat-3117	288	23	(	(	PUNCT
easat-3117	288	24	significance	significance	NOUN
easat-3117	288	25	level	level	NOUN
easat-3117	288	26	)	)	PUNCT
easat-3117	288	27	tcalculated	tcalculate	VERB
easat-3117	288	28	sig	sig	NOUN
easat-3117	288	29	*	*	NOUN
easat-3117	288	30	(	(	PUNCT
easat-3117	288	31	significance	significance	NOUN
easat-3117	288	32	level	level	NOUN
easat-3117	288	33	)	)	PUNCT
easat-3117	288	34	internal	internal	ADJ
easat-3117	288	35	audit	audit	NOUN
easat-3117	288	36	0.775	0.775	NUM
easat-3117	288	37	0.60	0.60	NUM
easat-3117	288	38	3.226	3.226	NUM
easat-3117	288	39	between	between	ADP
easat-3117	288	40	groups	group	NOUN
easat-3117	288	41	:	:	PUNCT
easat-3117	288	42	1	1	NUM
easat-3117	288	43	0.000	0.000	NUM
easat-3117	288	44	47.072	47.072	NUM
easat-3117	288	45	0.000	0.000	NUM
easat-3117	288	46	residuals	residual	NOUN
easat-3117	288	47	112	112	NUM
easat-3117	288	48	total	total	ADJ
easat-3117	288	49	113	113	NUM
easat-3117	288	50	note	note	NOUN
easat-3117	288	51	:	:	PUNCT
easat-3117	288	52	the	the	DET
easat-3117	288	53	results	result	NOUN
easat-3117	288	54	are	be	AUX
easat-3117	288	55	statistically	statistically	ADV
easat-3117	288	56	significant	significant	ADJ
easat-3117	288	57	at	at	ADP
easat-3117	288	58	the	the	DET
easat-3117	288	59	0.05	0.05	NUM
easat-3117	288	60	level	level	NOUN
easat-3117	288	61	.	.	PUNCT
easat-3117	289	1	5126	5126	NUM
easat-3117	289	2	edelweiss	edelweiss	PROPN
easat-3117	289	3	applied	apply	VERB
easat-3117	289	4	science	science	NOUN
easat-3117	289	5	and	and	CCONJ
easat-3117	289	6	technology	technology	NOUN
easat-3117	289	7	issn	issn	PROPN
easat-3117	289	8	:	:	PUNCT
easat-3117	289	9	2576	2576	NUM
easat-3117	289	10	-	-	SYM
easat-3117	289	11	8484	8484	NUM
easat-3117	289	12	vol	vol	NOUN
easat-3117	289	13	.	.	PROPN
easat-3117	289	14	8	8	NUM
easat-3117	289	15	,	,	PUNCT
easat-3117	289	16	no	no	INTJ
easat-3117	289	17	.	.	NOUN
easat-3117	290	1	6	6	NUM
easat-3117	290	2	:	:	PUNCT
easat-3117	290	3	5112	5112	NUM
easat-3117	290	4	-	-	SYM
easat-3117	290	5	5129	5129	NUM
easat-3117	290	6	,	,	PUNCT
easat-3117	290	7	2024	2024	NUM
easat-3117	290	8	doi	doi	NOUN
easat-3117	290	9	:	:	PUNCT
easat-3117	290	10	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	290	11	©	©	PROPN
easat-3117	290	12	2024	2024	NUM
easat-3117	290	13	by	by	ADP
easat-3117	290	14	the	the	DET
easat-3117	290	15	author	author	NOUN
easat-3117	290	16	;	;	PUNCT
easat-3117	290	17	licensee	licensee	PROPN
easat-3117	290	18	learning	learning	PROPN
easat-3117	290	19	gate	gate	NOUN
easat-3117	290	20	3.11	3.11	NUM
easat-3117	290	21	.	.	PUNCT
easat-3117	291	1	testing	test	VERB
easat-3117	291	2	the	the	DET
easat-3117	291	3	second	second	ADJ
easat-3117	291	4	sub	sub	ADJ
easat-3117	291	5	-	-	ADJ
easat-3117	291	6	hypothesis	hypothesis	NOUN
easat-3117	291	7	table	table	NOUN
easat-3117	291	8	12	12	NUM
easat-3117	291	9	demonstrates	demonstrate	VERB
easat-3117	291	10	a	a	DET
easat-3117	291	11	statistically	statistically	ADV
easat-3117	291	12	significant	significant	ADJ
easat-3117	291	13	positive	positive	ADJ
easat-3117	291	14	relationship	relationship	NOUN
easat-3117	291	15	between	between	ADP
easat-3117	291	16	internal	internal	ADJ
easat-3117	291	17	auditing	auditing	NOUN
easat-3117	291	18	and	and	CCONJ
easat-3117	291	19	accountability	accountability	NOUN
easat-3117	291	20	.	.	PUNCT
easat-3117	292	1	the	the	DET
easat-3117	292	2	correlation	correlation	NOUN
easat-3117	292	3	coefficient	coefficient	NOUN
easat-3117	292	4	(	(	PUNCT
easat-3117	292	5	r	r	NOUN
easat-3117	292	6	)	)	PUNCT
easat-3117	292	7	of	of	ADP
easat-3117	292	8	.638	.638	NUM
easat-3117	292	9	indicates	indicate	VERB
easat-3117	292	10	a	a	DET
easat-3117	292	11	moderate	moderate	ADJ
easat-3117	292	12	correlation	correlation	NOUN
easat-3117	292	13	,	,	PUNCT
easat-3117	292	14	while	while	SCONJ
easat-3117	292	15	the	the	DET
easat-3117	292	16	coefficient	coefficient	NOUN
easat-3117	292	17	of	of	ADP
easat-3117	292	18	determination	determination	NOUN
easat-3117	292	19	(	(	PUNCT
easat-3117	292	20	r²	r²	NOUN
easat-3117	292	21	)	)	PUNCT
easat-3117	292	22	of	of	ADP
easat-3117	292	23	41	41	NUM
easat-3117	292	24	%	%	NOUN
easat-3117	292	25	suggests	suggest	VERB
easat-3117	292	26	that	that	SCONJ
easat-3117	292	27	41	41	NUM
easat-3117	292	28	%	%	NOUN
easat-3117	292	29	of	of	ADP
easat-3117	292	30	the	the	DET
easat-3117	292	31	variation	variation	NOUN
easat-3117	292	32	in	in	ADP
easat-3117	292	33	internal	internal	ADJ
easat-3117	292	34	audit	audit	NOUN
easat-3117	292	35	quality	quality	NOUN
easat-3117	292	36	can	can	AUX
easat-3117	292	37	be	be	AUX
easat-3117	292	38	attributed	attribute	VERB
easat-3117	292	39	to	to	ADP
easat-3117	292	40	changes	change	NOUN
easat-3117	292	41	in	in	ADP
easat-3117	292	42	accountability	accountability	NOUN
easat-3117	292	43	levels	level	NOUN
easat-3117	292	44	.	.	PUNCT
easat-3117	293	1	the	the	DET
easat-3117	293	2	calculated	calculated	ADJ
easat-3117	293	3	f	f	NOUN
easat-3117	293	4	-	-	PUNCT
easat-3117	293	5	value	value	NOUN
easat-3117	293	6	of	of	ADP
easat-3117	293	7	4.652	4.652	NUM
easat-3117	293	8	,	,	PUNCT
easat-3117	293	9	significant	significant	ADJ
easat-3117	293	10	at	at	ADP
easat-3117	293	11	the	the	DET
easat-3117	293	12	0.05	0.05	NUM
easat-3117	293	13	level	level	NOUN
easat-3117	293	14	,	,	PUNCT
easat-3117	293	15	supports	support	VERB
easat-3117	293	16	the	the	DET
easat-3117	293	17	rejection	rejection	NOUN
easat-3117	293	18	of	of	ADP
easat-3117	293	19	the	the	DET
easat-3117	293	20	null	null	ADJ
easat-3117	293	21	hypothesis	hypothesis	NOUN
easat-3117	293	22	and	and	CCONJ
easat-3117	293	23	acceptance	acceptance	NOUN
easat-3117	293	24	of	of	ADP
easat-3117	293	25	the	the	DET
easat-3117	293	26	alternative	alternative	ADJ
easat-3117	293	27	hypothesis	hypothesis	NOUN
easat-3117	293	28	.	.	PUNCT
easat-3117	294	1	this	this	PRON
easat-3117	294	2	confirms	confirm	VERB
easat-3117	294	3	that	that	SCONJ
easat-3117	294	4	implementing	implement	VERB
easat-3117	294	5	internal	internal	ADJ
easat-3117	294	6	auditing	auditing	NOUN
easat-3117	294	7	significantly	significantly	ADV
easat-3117	294	8	impacts	impact	VERB
easat-3117	294	9	accountability	accountability	NOUN
easat-3117	294	10	,	,	PUNCT
easat-3117	294	11	thereby	thereby	ADV
easat-3117	294	12	enhancing	enhance	VERB
easat-3117	294	13	the	the	DET
easat-3117	294	14	performance	performance	NOUN
easat-3117	294	15	of	of	ADP
easat-3117	294	16	government	government	NOUN
easat-3117	294	17	institutions	institution	NOUN
easat-3117	294	18	,	,	PUNCT
easat-3117	294	19	particularly	particularly	ADV
easat-3117	294	20	within	within	ADP
easat-3117	294	21	the	the	DET
easat-3117	294	22	iraqi	iraqi	ADJ
easat-3117	294	23	housing	housing	PROPN
easat-3117	294	24	fund	fund	PROPN
easat-3117	294	25	.	.	PUNCT
easat-3117	295	1	table	table	NOUN
easat-3117	295	2	12	12	NUM
easat-3117	295	3	.	.	PUNCT
easat-3117	296	1	results	result	NOUN
easat-3117	296	2	of	of	ADP
easat-3117	296	3	simple	simple	ADJ
easat-3117	296	4	regression	regression	NOUN
easat-3117	296	5	analysis	analysis	NOUN
easat-3117	296	6	for	for	ADP
easat-3117	296	7	internal	internal	ADJ
easat-3117	296	8	audit	audit	NOUN
easat-3117	296	9	and	and	CCONJ
easat-3117	296	10	accountability	accountability	NOUN
easat-3117	296	11	.	.	PUNCT
easat-3117	297	1	dependent	dependent	ADJ
easat-3117	297	2	variable	variable	ADJ
easat-3117	297	3	r	r	NOUN
easat-3117	297	4	(	(	PUNCT
easat-3117	297	5	correlation	correlation	NOUN
easat-3117	297	6	coefficient	coefficient	NOUN
easat-3117	297	7	)	)	PUNCT
easat-3117	297	8	r²	r²	NOUN
easat-3117	297	9	(	(	PUNCT
easat-3117	297	10	coefficient	coefficient	NOUN
easat-3117	297	11	of	of	ADP
easat-3117	297	12	determination	determination	NOUN
easat-3117	297	13	)	)	PUNCT
easat-3117	297	14	fcalculated	fcalculate	VERB
easat-3117	297	15	df	df	NOUN
easat-3117	297	16	(	(	PUNCT
easat-3117	297	17	degrees	degree	NOUN
easat-3117	297	18	of	of	ADP
easat-3117	297	19	freedom	freedom	NOUN
easat-3117	297	20	)	)	PUNCT
easat-3117	297	21	sig	sig	NOUN
easat-3117	297	22	*	*	PUNCT
easat-3117	297	23	(	(	PUNCT
easat-3117	297	24	significance	significance	NOUN
easat-3117	297	25	level	level	NOUN
easat-3117	297	26	)	)	PUNCT
easat-3117	297	27	tcalculated	tcalculate	VERB
easat-3117	297	28	sig	sig	NOUN
easat-3117	297	29	*	*	NOUN
easat-3117	297	30	(	(	PUNCT
easat-3117	297	31	significance	significance	NOUN
easat-3117	297	32	level	level	NOUN
easat-3117	297	33	)	)	PUNCT
easat-3117	297	34	internal	internal	ADJ
easat-3117	297	35	audit	audit	NOUN
easat-3117	297	36	0.638	0.638	NUM
easat-3117	297	37	0.41	0.41	NUM
easat-3117	297	38	4.652	4.652	NUM
easat-3117	297	39	between	between	ADP
easat-3117	297	40	groups	group	NOUN
easat-3117	297	41	:	:	PUNCT
easat-3117	297	42	1	1	NUM
easat-3117	297	43	0.000	0.000	NUM
easat-3117	297	44	42.971	42.971	NUM
easat-3117	297	45	0.000	0.000	NUM
easat-3117	297	46	residuals	residual	NOUN
easat-3117	297	47	112	112	NUM
easat-3117	297	48	total	total	ADJ
easat-3117	297	49	113	113	NUM
easat-3117	297	50	note	note	NOUN
easat-3117	297	51	:	:	PUNCT
easat-3117	297	52	the	the	DET
easat-3117	297	53	results	result	NOUN
easat-3117	297	54	are	be	AUX
easat-3117	297	55	statistically	statistically	ADV
easat-3117	297	56	significant	significant	ADJ
easat-3117	297	57	at	at	ADP
easat-3117	297	58	the	the	DET
easat-3117	297	59	0.05	0.05	NUM
easat-3117	297	60	level	level	NOUN
easat-3117	297	61	.	.	PUNCT
easat-3117	298	1	3.12	3.12	NUM
easat-3117	298	2	.	.	PUNCT
easat-3117	298	3	testing	test	VERB
easat-3117	298	4	the	the	DET
easat-3117	298	5	third	third	ADJ
easat-3117	298	6	sub	sub	ADJ
easat-3117	298	7	-	-	ADJ
easat-3117	298	8	hypothesis	hypothesis	NOUN
easat-3117	298	9	table	table	NOUN
easat-3117	298	10	13	13	NUM
easat-3117	298	11	indicates	indicate	VERB
easat-3117	298	12	a	a	DET
easat-3117	298	13	significant	significant	ADJ
easat-3117	298	14	statistical	statistical	ADJ
easat-3117	298	15	relationship	relationship	NOUN
easat-3117	298	16	between	between	ADP
easat-3117	298	17	internal	internal	ADJ
easat-3117	298	18	auditing	auditing	NOUN
easat-3117	298	19	and	and	CCONJ
easat-3117	298	20	responsibility	responsibility	NOUN
easat-3117	298	21	.	.	PUNCT
easat-3117	299	1	the	the	DET
easat-3117	299	2	correlation	correlation	NOUN
easat-3117	299	3	coefficient	coefficient	NOUN
easat-3117	299	4	(	(	PUNCT
easat-3117	299	5	r	r	NOUN
easat-3117	299	6	)	)	PUNCT
easat-3117	299	7	of	of	ADP
easat-3117	299	8	.531	.531	NUM
easat-3117	299	9	suggests	suggest	VERB
easat-3117	299	10	a	a	DET
easat-3117	299	11	moderate	moderate	ADJ
easat-3117	299	12	positive	positive	ADJ
easat-3117	299	13	relationship	relationship	NOUN
easat-3117	299	14	,	,	PUNCT
easat-3117	299	15	while	while	SCONJ
easat-3117	299	16	the	the	DET
easat-3117	299	17	coefficient	coefficient	NOUN
easat-3117	299	18	of	of	ADP
easat-3117	299	19	determination	determination	NOUN
easat-3117	299	20	(	(	PUNCT
easat-3117	299	21	r²	r²	NOUN
easat-3117	299	22	)	)	PUNCT
easat-3117	299	23	of	of	ADP
easat-3117	299	24	28	28	NUM
easat-3117	299	25	%	%	NOUN
easat-3117	299	26	indicates	indicate	VERB
easat-3117	299	27	that	that	SCONJ
easat-3117	299	28	28	28	NUM
easat-3117	299	29	%	%	NOUN
easat-3117	299	30	of	of	ADP
easat-3117	299	31	the	the	DET
easat-3117	299	32	variation	variation	NOUN
easat-3117	299	33	in	in	ADP
easat-3117	299	34	internal	internal	ADJ
easat-3117	299	35	audit	audit	NOUN
easat-3117	299	36	quality	quality	NOUN
easat-3117	299	37	can	can	AUX
easat-3117	299	38	be	be	AUX
easat-3117	299	39	attributed	attribute	VERB
easat-3117	299	40	to	to	ADP
easat-3117	299	41	changes	change	NOUN
easat-3117	299	42	in	in	ADP
easat-3117	299	43	responsibility	responsibility	NOUN
easat-3117	299	44	levels	level	NOUN
easat-3117	299	45	.	.	PUNCT
easat-3117	300	1	the	the	DET
easat-3117	300	2	calculated	calculated	ADJ
easat-3117	300	3	f	f	NOUN
easat-3117	300	4	-	-	PUNCT
easat-3117	300	5	value	value	NOUN
easat-3117	300	6	of	of	ADP
easat-3117	300	7	2.643	2.643	NUM
easat-3117	300	8	,	,	PUNCT
easat-3117	300	9	significant	significant	ADJ
easat-3117	300	10	at	at	ADP
easat-3117	300	11	the	the	DET
easat-3117	300	12	0.05	0.05	NUM
easat-3117	300	13	level	level	NOUN
easat-3117	300	14	,	,	PUNCT
easat-3117	300	15	supports	support	VERB
easat-3117	300	16	the	the	DET
easat-3117	300	17	rejection	rejection	NOUN
easat-3117	300	18	of	of	ADP
easat-3117	300	19	the	the	DET
easat-3117	300	20	null	null	ADJ
easat-3117	300	21	hypothesis	hypothesis	NOUN
easat-3117	300	22	.	.	PUNCT
easat-3117	301	1	this	this	PRON
easat-3117	301	2	confirms	confirm	VERB
easat-3117	301	3	that	that	SCONJ
easat-3117	301	4	implementing	implement	VERB
easat-3117	301	5	internal	internal	ADJ
easat-3117	301	6	auditing	auditing	NOUN
easat-3117	301	7	significantly	significantly	ADV
easat-3117	301	8	impacts	impact	VERB
easat-3117	301	9	responsibility	responsibility	NOUN
easat-3117	301	10	,	,	PUNCT
easat-3117	301	11	contributing	contribute	VERB
easat-3117	301	12	to	to	ADP
easat-3117	301	13	improved	improved	ADJ
easat-3117	301	14	performance	performance	NOUN
easat-3117	301	15	within	within	ADP
easat-3117	301	16	the	the	DET
easat-3117	301	17	iraqi	iraqi	ADJ
easat-3117	301	18	housing	housing	PROPN
easat-3117	301	19	fund	fund	PROPN
easat-3117	301	20	.	.	PUNCT
easat-3117	302	1	table	table	NOUN
easat-3117	302	2	13	13	NUM
easat-3117	302	3	.	.	PUNCT
easat-3117	303	1	results	result	NOUN
easat-3117	303	2	of	of	ADP
easat-3117	303	3	simple	simple	ADJ
easat-3117	303	4	regression	regression	NOUN
easat-3117	303	5	analysis	analysis	NOUN
easat-3117	303	6	for	for	ADP
easat-3117	303	7	internal	internal	ADJ
easat-3117	303	8	audit	audit	NOUN
easat-3117	303	9	and	and	CCONJ
easat-3117	303	10	"	"	PUNCT
easat-3117	303	11	responsibility	responsibility	NOUN
easat-3117	303	12	"	"	PUNCT
easat-3117	303	13	dependent	dependent	ADJ
easat-3117	303	14	variable	variable	ADJ
easat-3117	303	15	r	r	NOUN
easat-3117	303	16	(	(	PUNCT
easat-3117	303	17	correlation	correlation	NOUN
easat-3117	303	18	coefficient	coefficient	NOUN
easat-3117	303	19	)	)	PUNCT
easat-3117	303	20	r²	r²	NOUN
easat-3117	303	21	(	(	PUNCT
easat-3117	303	22	coefficient	coefficient	NOUN
easat-3117	303	23	of	of	ADP
easat-3117	303	24	determination	determination	NOUN
easat-3117	303	25	)	)	PUNCT
easat-3117	303	26	fcalculated	fcalculate	VERB
easat-3117	303	27	df	df	NOUN
easat-3117	303	28	(	(	PUNCT
easat-3117	303	29	degrees	degree	NOUN
easat-3117	303	30	of	of	ADP
easat-3117	303	31	freedom	freedom	NOUN
easat-3117	303	32	)	)	PUNCT
easat-3117	303	33	sig	sig	NOUN
easat-3117	303	34	*	*	PUNCT
easat-3117	303	35	(	(	PUNCT
easat-3117	303	36	significance	significance	NOUN
easat-3117	303	37	level	level	NOUN
easat-3117	303	38	)	)	PUNCT
easat-3117	303	39	tcalculated	tcalculate	VERB
easat-3117	303	40	sig	sig	NOUN
easat-3117	303	41	*	*	NOUN
easat-3117	303	42	(	(	PUNCT
easat-3117	303	43	significance	significance	NOUN
easat-3117	303	44	level	level	NOUN
easat-3117	303	45	)	)	PUNCT
easat-3117	303	46	internal	internal	ADJ
easat-3117	303	47	audit	audit	NOUN
easat-3117	303	48	quality	quality	NOUN
easat-3117	303	49	0.531	0.531	NUM
easat-3117	303	50	0.28	0.28	NUM
easat-3117	303	51	2.643	2.643	NUM
easat-3117	303	52	between	between	ADP
easat-3117	303	53	groups	group	NOUN
easat-3117	303	54	:	:	PUNCT
easat-3117	303	55	1	1	NUM
easat-3117	303	56	0.000	0.000	NUM
easat-3117	303	57	49.307	49.307	NUM
easat-3117	303	58	0.000	0.000	NUM
easat-3117	303	59	residuals	residual	NOUN
easat-3117	303	60	112	112	NUM
easat-3117	303	61	total	total	ADJ
easat-3117	303	62	113	113	NUM
easat-3117	303	63	note	note	NOUN
easat-3117	303	64	:	:	PUNCT
easat-3117	303	65	the	the	DET
easat-3117	303	66	results	result	NOUN
easat-3117	303	67	are	be	AUX
easat-3117	303	68	statistically	statistically	ADV
easat-3117	303	69	significant	significant	ADJ
easat-3117	303	70	at	at	ADP
easat-3117	303	71	the	the	DET
easat-3117	303	72	0.05	0.05	NUM
easat-3117	303	73	level	level	NOUN
easat-3117	303	74	.	.	PUNCT
easat-3117	304	1	3.13	3.13	NUM
easat-3117	304	2	.	.	PUNCT
easat-3117	305	1	testing	test	VERB
easat-3117	305	2	the	the	DET
easat-3117	305	3	fourth	fourth	ADJ
easat-3117	305	4	sub	sub	ADJ
easat-3117	305	5	-	-	ADJ
easat-3117	305	6	hypothesis	hypothesis	NOUN
easat-3117	305	7	table	table	NOUN
easat-3117	305	8	14	14	NUM
easat-3117	305	9	reveals	reveal	VERB
easat-3117	305	10	a	a	DET
easat-3117	305	11	significant	significant	ADJ
easat-3117	305	12	statistical	statistical	ADJ
easat-3117	305	13	relationship	relationship	NOUN
easat-3117	305	14	between	between	ADP
easat-3117	305	15	internal	internal	ADJ
easat-3117	305	16	auditing	auditing	NOUN
easat-3117	305	17	and	and	CCONJ
easat-3117	305	18	justice	justice	NOUN
easat-3117	305	19	.	.	PUNCT
easat-3117	306	1	the	the	DET
easat-3117	306	2	correlation	correlation	NOUN
easat-3117	306	3	coefficient	coefficient	NOUN
easat-3117	306	4	(	(	PUNCT
easat-3117	306	5	r	r	NOUN
easat-3117	306	6	)	)	PUNCT
easat-3117	306	7	of	of	ADP
easat-3117	306	8	.678	.678	NUM
easat-3117	306	9	indicates	indicate	VERB
easat-3117	306	10	a	a	DET
easat-3117	306	11	substantial	substantial	ADJ
easat-3117	306	12	positive	positive	ADJ
easat-3117	306	13	correlation	correlation	NOUN
easat-3117	306	14	,	,	PUNCT
easat-3117	306	15	while	while	SCONJ
easat-3117	306	16	the	the	DET
easat-3117	306	17	coefficient	coefficient	NOUN
easat-3117	306	18	of	of	ADP
easat-3117	306	19	determination	determination	NOUN
easat-3117	306	20	(	(	PUNCT
easat-3117	306	21	r²	r²	NOUN
easat-3117	306	22	)	)	PUNCT
easat-3117	306	23	of	of	ADP
easat-3117	306	24	46	46	NUM
easat-3117	306	25	%	%	NOUN
easat-3117	306	26	suggests	suggest	VERB
easat-3117	306	27	that	that	SCONJ
easat-3117	306	28	46	46	NUM
easat-3117	306	29	%	%	NOUN
easat-3117	306	30	of	of	ADP
easat-3117	306	31	the	the	DET
easat-3117	306	32	variation	variation	NOUN
easat-3117	306	33	in	in	ADP
easat-3117	306	34	internal	internal	ADJ
easat-3117	306	35	audit	audit	NOUN
easat-3117	306	36	quality	quality	NOUN
easat-3117	306	37	can	can	AUX
easat-3117	306	38	be	be	AUX
easat-3117	306	39	attributed	attribute	VERB
easat-3117	306	40	to	to	ADP
easat-3117	306	41	changes	change	NOUN
easat-3117	306	42	in	in	ADP
easat-3117	306	43	justice	justice	NOUN
easat-3117	306	44	levels	level	NOUN
easat-3117	306	45	.	.	PUNCT
easat-3117	307	1	the	the	DET
easat-3117	307	2	calculated	calculated	ADJ
easat-3117	307	3	f	f	NOUN
easat-3117	307	4	-	-	PUNCT
easat-3117	307	5	value	value	NOUN
easat-3117	307	6	of	of	ADP
easat-3117	307	7	5.822	5.822	NUM
easat-3117	307	8	,	,	PUNCT
easat-3117	307	9	significant	significant	ADJ
easat-3117	307	10	at	at	ADP
easat-3117	307	11	the	the	DET
easat-3117	307	12	0.05	0.05	NUM
easat-3117	307	13	level	level	NOUN
easat-3117	307	14	,	,	PUNCT
easat-3117	307	15	supports	support	VERB
easat-3117	307	16	the	the	DET
easat-3117	307	17	rejection	rejection	NOUN
easat-3117	307	18	of	of	ADP
easat-3117	307	19	the	the	DET
easat-3117	307	20	null	null	ADJ
easat-3117	307	21	hypothesis	hypothesis	NOUN
easat-3117	307	22	.	.	PUNCT
easat-3117	308	1	this	this	PRON
easat-3117	308	2	confirms	confirm	VERB
easat-3117	308	3	that	that	SCONJ
easat-3117	308	4	implementing	implement	VERB
easat-3117	308	5	internal	internal	ADJ
easat-3117	308	6	auditing	auditing	NOUN
easat-3117	308	7	significantly	significantly	ADV
easat-3117	308	8	impacts	impact	VERB
easat-3117	308	9	justice	justice	NOUN
easat-3117	308	10	,	,	PUNCT
easat-3117	308	11	contributing	contribute	VERB
easat-3117	308	12	to	to	ADP
easat-3117	308	13	improved	improved	ADJ
easat-3117	308	14	performance	performance	NOUN
easat-3117	308	15	within	within	ADP
easat-3117	308	16	the	the	DET
easat-3117	308	17	iraqi	iraqi	ADJ
easat-3117	308	18	housing	housing	PROPN
easat-3117	308	19	fund	fund	NOUN
easat-3117	308	20	.	.	PUNCT
easat-3117	309	1	5127	5127	NUM
easat-3117	309	2	edelweiss	edelweiss	PROPN
easat-3117	309	3	applied	apply	VERB
easat-3117	309	4	science	science	NOUN
easat-3117	309	5	and	and	CCONJ
easat-3117	309	6	technology	technology	NOUN
easat-3117	309	7	issn	issn	PROPN
easat-3117	309	8	:	:	PUNCT
easat-3117	309	9	2576	2576	NUM
easat-3117	309	10	-	-	SYM
easat-3117	309	11	8484	8484	NUM
easat-3117	309	12	vol	vol	NOUN
easat-3117	309	13	.	.	PROPN
easat-3117	309	14	8	8	NUM
easat-3117	309	15	,	,	PUNCT
easat-3117	309	16	no	no	INTJ
easat-3117	309	17	.	.	NOUN
easat-3117	309	18	6	6	NUM
easat-3117	309	19	:	:	PUNCT
easat-3117	309	20	5112	5112	NUM
easat-3117	309	21	-	-	SYM
easat-3117	309	22	5129	5129	NUM
easat-3117	309	23	,	,	PUNCT
easat-3117	309	24	2024	2024	NUM
easat-3117	309	25	doi	doi	NOUN
easat-3117	309	26	:	:	PUNCT
easat-3117	309	27	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	309	28	©	©	PROPN
easat-3117	309	29	2024	2024	NUM
easat-3117	309	30	by	by	ADP
easat-3117	309	31	the	the	DET
easat-3117	309	32	author	author	NOUN
easat-3117	309	33	;	;	PUNCT
easat-3117	309	34	licensee	licensee	PROPN
easat-3117	309	35	learning	learn	VERB
easat-3117	309	36	gate	gate	PROPN
easat-3117	309	37	table	table	NOUN
easat-3117	309	38	14	14	NUM
easat-3117	309	39	.	.	PUNCT
easat-3117	310	1	results	result	NOUN
easat-3117	310	2	of	of	ADP
easat-3117	310	3	simple	simple	ADJ
easat-3117	310	4	regression	regression	NOUN
easat-3117	310	5	analysis	analysis	NOUN
easat-3117	310	6	for	for	ADP
easat-3117	310	7	internal	internal	ADJ
easat-3117	310	8	audit	audit	NOUN
easat-3117	310	9	and	and	CCONJ
easat-3117	310	10	"	"	PUNCT
easat-3117	310	11	justice	justice	NOUN
easat-3117	310	12	"	"	PUNCT
easat-3117	310	13	.	.	PUNCT
easat-3117	311	1	dependent	dependent	ADJ
easat-3117	311	2	variable	variable	ADJ
easat-3117	311	3	r	r	NOUN
easat-3117	311	4	(	(	PUNCT
easat-3117	311	5	correlation	correlation	NOUN
easat-3117	311	6	coefficient	coefficient	NOUN
easat-3117	311	7	)	)	PUNCT
easat-3117	311	8	r²	r²	NOUN
easat-3117	311	9	(	(	PUNCT
easat-3117	311	10	coefficient	coefficient	NOUN
easat-3117	311	11	of	of	ADP
easat-3117	311	12	determination	determination	NOUN
easat-3117	311	13	)	)	PUNCT
easat-3117	311	14	fcalculated	fcalculate	VERB
easat-3117	311	15	df	df	NOUN
easat-3117	311	16	(	(	PUNCT
easat-3117	311	17	degrees	degree	NOUN
easat-3117	311	18	of	of	ADP
easat-3117	311	19	freedom	freedom	NOUN
easat-3117	311	20	)	)	PUNCT
easat-3117	311	21	sig	sig	NOUN
easat-3117	311	22	*	*	PUNCT
easat-3117	311	23	(	(	PUNCT
easat-3117	311	24	significance	significance	NOUN
easat-3117	311	25	level	level	NOUN
easat-3117	311	26	)	)	PUNCT
easat-3117	311	27	tcalculated	tcalculate	VERB
easat-3117	311	28	sig	sig	NOUN
easat-3117	311	29	*	*	NOUN
easat-3117	311	30	(	(	PUNCT
easat-3117	311	31	significance	significance	NOUN
easat-3117	311	32	level	level	NOUN
easat-3117	311	33	)	)	PUNCT
easat-3117	311	34	internal	internal	ADJ
easat-3117	311	35	audit	audit	NOUN
easat-3117	311	36	quality	quality	NOUN
easat-3117	311	37	0.678	0.678	NUM
easat-3117	311	38	0.46	0.46	NUM
easat-3117	311	39	5.822	5.822	NUM
easat-3117	311	40	between	between	ADP
easat-3117	311	41	groups	group	NOUN
easat-3117	311	42	:	:	PUNCT
easat-3117	311	43	1	1	NUM
easat-3117	311	44	0.000	0.000	NUM
easat-3117	311	45	52.118	52.118	NUM
easat-3117	311	46	.000	.000	NUM
easat-3117	311	47	residuals	residual	NOUN
easat-3117	311	48	112	112	NUM
easat-3117	311	49	total	total	ADJ
easat-3117	311	50	113	113	NUM
easat-3117	311	51	note	note	NOUN
easat-3117	311	52	:	:	PUNCT
easat-3117	311	53	the	the	DET
easat-3117	311	54	results	result	NOUN
easat-3117	311	55	are	be	AUX
easat-3117	311	56	statistically	statistically	ADV
easat-3117	311	57	significant	significant	ADJ
easat-3117	311	58	at	at	ADP
easat-3117	311	59	the	the	DET
easat-3117	311	60	0.05	0.05	NUM
easat-3117	311	61	level	level	NOUN
easat-3117	311	62	.	.	PUNCT
easat-3117	312	1	3.14	3.14	NUM
easat-3117	312	2	.	.	PUNCT
easat-3117	313	1	testing	test	VERB
easat-3117	313	2	the	the	DET
easat-3117	313	3	fifth	fifth	ADJ
easat-3117	313	4	sub	sub	ADJ
easat-3117	313	5	-	-	ADJ
easat-3117	313	6	hypothesis	hypothesis	NOUN
easat-3117	313	7	table	table	NOUN
easat-3117	313	8	15	15	NUM
easat-3117	313	9	indicates	indicate	VERB
easat-3117	313	10	a	a	DET
easat-3117	313	11	significant	significant	ADJ
easat-3117	313	12	statistical	statistical	ADJ
easat-3117	313	13	relationship	relationship	NOUN
easat-3117	313	14	between	between	ADP
easat-3117	313	15	internal	internal	ADJ
easat-3117	313	16	auditing	auditing	NOUN
easat-3117	313	17	and	and	CCONJ
easat-3117	313	18	independence	independence	NOUN
easat-3117	313	19	.	.	PUNCT
easat-3117	314	1	the	the	DET
easat-3117	314	2	correlation	correlation	NOUN
easat-3117	314	3	coefficient	coefficient	NOUN
easat-3117	314	4	(	(	PUNCT
easat-3117	314	5	r	r	NOUN
easat-3117	314	6	)	)	PUNCT
easat-3117	314	7	of	of	ADP
easat-3117	314	8	.581	.581	NUM
easat-3117	314	9	suggests	suggest	VERB
easat-3117	314	10	a	a	DET
easat-3117	314	11	moderate	moderate	ADJ
easat-3117	314	12	positive	positive	ADJ
easat-3117	314	13	correlation	correlation	NOUN
easat-3117	314	14	,	,	PUNCT
easat-3117	314	15	while	while	SCONJ
easat-3117	314	16	the	the	DET
easat-3117	314	17	coefficient	coefficient	NOUN
easat-3117	314	18	of	of	ADP
easat-3117	314	19	determination	determination	NOUN
easat-3117	314	20	(	(	PUNCT
easat-3117	314	21	r²	r²	NOUN
easat-3117	314	22	)	)	PUNCT
easat-3117	314	23	of	of	ADP
easat-3117	314	24	34	34	NUM
easat-3117	314	25	%	%	NOUN
easat-3117	314	26	indicates	indicate	VERB
easat-3117	314	27	that	that	SCONJ
easat-3117	314	28	34	34	NUM
easat-3117	314	29	%	%	NOUN
easat-3117	314	30	of	of	ADP
easat-3117	314	31	the	the	DET
easat-3117	314	32	variation	variation	NOUN
easat-3117	314	33	in	in	ADP
easat-3117	314	34	internal	internal	ADJ
easat-3117	314	35	audit	audit	NOUN
easat-3117	314	36	quality	quality	NOUN
easat-3117	314	37	can	can	AUX
easat-3117	314	38	be	be	AUX
easat-3117	314	39	attributed	attribute	VERB
easat-3117	314	40	to	to	ADP
easat-3117	314	41	changes	change	NOUN
easat-3117	314	42	in	in	ADP
easat-3117	314	43	independence	independence	NOUN
easat-3117	314	44	levels	level	NOUN
easat-3117	314	45	.	.	PUNCT
easat-3117	315	1	the	the	DET
easat-3117	315	2	calculated	calculated	ADJ
easat-3117	315	3	f	f	NOUN
easat-3117	315	4	-	-	PUNCT
easat-3117	315	5	value	value	NOUN
easat-3117	315	6	of	of	ADP
easat-3117	315	7	4.370	4.370	NUM
easat-3117	315	8	,	,	PUNCT
easat-3117	315	9	significant	significant	ADJ
easat-3117	315	10	at	at	ADP
easat-3117	315	11	the	the	DET
easat-3117	315	12	0.05	0.05	NUM
easat-3117	315	13	level	level	NOUN
easat-3117	315	14	,	,	PUNCT
easat-3117	315	15	supports	support	VERB
easat-3117	315	16	the	the	DET
easat-3117	315	17	rejection	rejection	NOUN
easat-3117	315	18	of	of	ADP
easat-3117	315	19	the	the	DET
easat-3117	315	20	null	null	ADJ
easat-3117	315	21	hypothesis	hypothesis	NOUN
easat-3117	315	22	.	.	PUNCT
easat-3117	316	1	this	this	PRON
easat-3117	316	2	confirms	confirm	VERB
easat-3117	316	3	that	that	SCONJ
easat-3117	316	4	implementing	implement	VERB
easat-3117	316	5	internal	internal	ADJ
easat-3117	316	6	auditing	auditing	NOUN
easat-3117	316	7	significantly	significantly	ADV
easat-3117	316	8	impacts	impact	VERB
easat-3117	316	9	independence	independence	NOUN
easat-3117	316	10	,	,	PUNCT
easat-3117	316	11	contributing	contribute	VERB
easat-3117	316	12	to	to	ADP
easat-3117	316	13	improved	improved	ADJ
easat-3117	316	14	performance	performance	NOUN
easat-3117	316	15	within	within	ADP
easat-3117	316	16	the	the	DET
easat-3117	316	17	iraqi	iraqi	ADJ
easat-3117	316	18	housing	housing	PROPN
easat-3117	316	19	fund	fund	PROPN
easat-3117	316	20	.	.	PUNCT
easat-3117	317	1	table	table	NOUN
easat-3117	317	2	15	15	NUM
easat-3117	317	3	.	.	PUNCT
easat-3117	318	1	results	result	NOUN
easat-3117	318	2	of	of	ADP
easat-3117	318	3	simple	simple	ADJ
easat-3117	318	4	regression	regression	NOUN
easat-3117	318	5	analysis	analysis	NOUN
easat-3117	318	6	for	for	ADP
easat-3117	318	7	internal	internal	ADJ
easat-3117	318	8	audit	audit	NOUN
easat-3117	318	9	and	and	CCONJ
easat-3117	318	10	independence	independence	NOUN
easat-3117	318	11	.	.	PUNCT
easat-3117	319	1	dependent	dependent	ADJ
easat-3117	319	2	variable	variable	ADJ
easat-3117	319	3	r	r	NOUN
easat-3117	319	4	(	(	PUNCT
easat-3117	319	5	correlation	correlation	NOUN
easat-3117	319	6	coefficient	coefficient	NOUN
easat-3117	319	7	)	)	PUNCT
easat-3117	319	8	r²	r²	NOUN
easat-3117	319	9	(	(	PUNCT
easat-3117	319	10	coefficient	coefficient	NOUN
easat-3117	319	11	of	of	ADP
easat-3117	319	12	determination	determination	NOUN
easat-3117	319	13	)	)	PUNCT
easat-3117	319	14	fcalculated	fcalculate	VERB
easat-3117	319	15	df	df	NOUN
easat-3117	319	16	(	(	PUNCT
easat-3117	319	17	degrees	degree	NOUN
easat-3117	319	18	of	of	ADP
easat-3117	319	19	freedom	freedom	NOUN
easat-3117	319	20	)	)	PUNCT
easat-3117	319	21	sig	sig	NOUN
easat-3117	319	22	*	*	PUNCT
easat-3117	319	23	(	(	PUNCT
easat-3117	319	24	significance	significance	NOUN
easat-3117	319	25	level	level	NOUN
easat-3117	319	26	)	)	PUNCT
easat-3117	319	27	tcalculated	tcalculate	VERB
easat-3117	319	28	sig	sig	NOUN
easat-3117	319	29	*	*	NOUN
easat-3117	319	30	(	(	PUNCT
easat-3117	319	31	significance	significance	NOUN
easat-3117	319	32	level	level	NOUN
easat-3117	319	33	)	)	PUNCT
easat-3117	319	34	internal	internal	ADJ
easat-3117	319	35	audit	audit	NOUN
easat-3117	319	36	quality	quality	NOUN
easat-3117	319	37	.581	.581	NUM
easat-3117	319	38	.34	.34	NUM
easat-3117	319	39	4.370	4.370	NUM
easat-3117	319	40	between	between	ADP
easat-3117	319	41	groups	group	NOUN
easat-3117	319	42	:	:	PUNCT
easat-3117	319	43	1	1	NUM
easat-3117	319	44	0.000	0.000	NUM
easat-3117	319	45	54.945	54.945	NUM
easat-3117	319	46	.000	.000	NUM
easat-3117	319	47	residuals	residual	NOUN
easat-3117	319	48	112	112	NUM
easat-3117	319	49	total	total	ADJ
easat-3117	319	50	113	113	NUM
easat-3117	319	51	note	note	NOUN
easat-3117	319	52	:	:	PUNCT
easat-3117	319	53	the	the	DET
easat-3117	319	54	results	result	NOUN
easat-3117	319	55	are	be	AUX
easat-3117	319	56	statistically	statistically	ADV
easat-3117	319	57	significant	significant	ADJ
easat-3117	319	58	at	at	ADP
easat-3117	319	59	the	the	DET
easat-3117	319	60	0.05	0.05	NUM
easat-3117	319	61	level	level	NOUN
easat-3117	319	62	.	.	PUNCT
easat-3117	320	1	3.15	3.15	NUM
easat-3117	320	2	.	.	PUNCT
easat-3117	321	1	testing	test	VERB
easat-3117	321	2	the	the	DET
easat-3117	321	3	sixth	sixth	ADJ
easat-3117	321	4	sub	sub	ADJ
easat-3117	321	5	-	-	ADJ
easat-3117	321	6	hypothesis	hypothesis	NOUN
easat-3117	321	7	table	table	NOUN
easat-3117	321	8	16	16	NUM
easat-3117	321	9	demonstrates	demonstrate	VERB
easat-3117	321	10	a	a	DET
easat-3117	321	11	significant	significant	ADJ
easat-3117	321	12	statistical	statistical	ADJ
easat-3117	321	13	relationship	relationship	NOUN
easat-3117	321	14	between	between	ADP
easat-3117	321	15	internal	internal	ADJ
easat-3117	321	16	auditing	auditing	NOUN
easat-3117	321	17	and	and	CCONJ
easat-3117	321	18	adherence	adherence	NOUN
easat-3117	321	19	to	to	ADP
easat-3117	321	20	laws	law	NOUN
easat-3117	321	21	and	and	CCONJ
easat-3117	321	22	regulations	regulation	NOUN
easat-3117	321	23	.	.	PUNCT
easat-3117	322	1	the	the	DET
easat-3117	322	2	correlation	correlation	NOUN
easat-3117	322	3	coefficient	coefficient	NOUN
easat-3117	322	4	(	(	PUNCT
easat-3117	322	5	r	r	NOUN
easat-3117	322	6	)	)	PUNCT
easat-3117	322	7	of	of	ADP
easat-3117	322	8	.721	.721	NUM
easat-3117	322	9	indicates	indicate	VERB
easat-3117	322	10	a	a	DET
easat-3117	322	11	substantial	substantial	ADJ
easat-3117	322	12	positive	positive	ADJ
easat-3117	322	13	correlation	correlation	NOUN
easat-3117	322	14	,	,	PUNCT
easat-3117	322	15	while	while	SCONJ
easat-3117	322	16	the	the	DET
easat-3117	322	17	coefficient	coefficient	NOUN
easat-3117	322	18	of	of	ADP
easat-3117	322	19	determination	determination	NOUN
easat-3117	322	20	(	(	PUNCT
easat-3117	322	21	r²	r²	NOUN
easat-3117	322	22	)	)	PUNCT
easat-3117	322	23	of	of	ADP
easat-3117	322	24	52	52	NUM
easat-3117	322	25	%	%	NOUN
easat-3117	322	26	suggests	suggest	VERB
easat-3117	322	27	that	that	SCONJ
easat-3117	322	28	52	52	NUM
easat-3117	322	29	%	%	NOUN
easat-3117	322	30	of	of	ADP
easat-3117	322	31	the	the	DET
easat-3117	322	32	variation	variation	NOUN
easat-3117	322	33	in	in	ADP
easat-3117	322	34	internal	internal	ADJ
easat-3117	322	35	audit	audit	NOUN
easat-3117	322	36	quality	quality	NOUN
easat-3117	322	37	can	can	AUX
easat-3117	322	38	be	be	AUX
easat-3117	322	39	attributed	attribute	VERB
easat-3117	322	40	to	to	ADP
easat-3117	322	41	changes	change	NOUN
easat-3117	322	42	in	in	ADP
easat-3117	322	43	compliance	compliance	NOUN
easat-3117	322	44	with	with	ADP
easat-3117	322	45	laws	law	NOUN
easat-3117	322	46	and	and	CCONJ
easat-3117	322	47	regulations	regulation	NOUN
easat-3117	322	48	.	.	PUNCT
easat-3117	323	1	the	the	DET
easat-3117	323	2	calculated	calculated	ADJ
easat-3117	323	3	f	f	NOUN
easat-3117	323	4	-	-	PUNCT
easat-3117	323	5	value	value	NOUN
easat-3117	323	6	of	of	ADP
easat-3117	323	7	10.459	10.459	NUM
easat-3117	323	8	,	,	PUNCT
easat-3117	323	9	significant	significant	ADJ
easat-3117	323	10	at	at	ADP
easat-3117	323	11	the	the	DET
easat-3117	323	12	0.05	0.05	NUM
easat-3117	323	13	level	level	NOUN
easat-3117	323	14	,	,	PUNCT
easat-3117	323	15	supports	support	VERB
easat-3117	323	16	the	the	DET
easat-3117	323	17	rejection	rejection	NOUN
easat-3117	323	18	of	of	ADP
easat-3117	323	19	the	the	DET
easat-3117	323	20	null	null	ADJ
easat-3117	323	21	hypothesis	hypothesis	NOUN
easat-3117	323	22	.	.	PUNCT
easat-3117	324	1	this	this	PRON
easat-3117	324	2	confirms	confirm	VERB
easat-3117	324	3	that	that	SCONJ
easat-3117	324	4	implementing	implement	VERB
easat-3117	324	5	internal	internal	ADJ
easat-3117	324	6	auditing	auditing	NOUN
easat-3117	324	7	significantly	significantly	ADV
easat-3117	324	8	impacts	impact	VERB
easat-3117	324	9	adherence	adherence	NOUN
easat-3117	324	10	to	to	ADP
easat-3117	324	11	laws	law	NOUN
easat-3117	324	12	and	and	CCONJ
easat-3117	324	13	regulations	regulation	NOUN
easat-3117	324	14	,	,	PUNCT
easat-3117	324	15	contributing	contribute	VERB
easat-3117	324	16	to	to	ADP
easat-3117	324	17	improved	improved	ADJ
easat-3117	324	18	performance	performance	NOUN
easat-3117	324	19	within	within	ADP
easat-3117	324	20	the	the	DET
easat-3117	324	21	iraqi	iraqi	ADJ
easat-3117	324	22	housing	housing	NOUN
easat-3117	324	23	fund	fund	NOUN
easat-3117	325	1	[	[	X
easat-3117	325	2	34	34	NUM
easat-3117	325	3	]	]	PUNCT
easat-3117	325	4	.	.	PUNCT
easat-3117	326	1	table	table	NOUN
easat-3117	326	2	16	16	NUM
easat-3117	326	3	.	.	PUNCT
easat-3117	327	1	results	result	NOUN
easat-3117	327	2	of	of	ADP
easat-3117	327	3	simple	simple	ADJ
easat-3117	327	4	regression	regression	NOUN
easat-3117	327	5	analysis	analysis	NOUN
easat-3117	327	6	for	for	ADP
easat-3117	327	7	internal	internal	ADJ
easat-3117	327	8	audit	audit	NOUN
easat-3117	327	9	and	and	CCONJ
easat-3117	327	10	laws	law	NOUN
easat-3117	327	11	and	and	CCONJ
easat-3117	327	12	regulations	regulation	NOUN
easat-3117	327	13	.	.	PUNCT
easat-3117	328	1	dependent	dependent	ADJ
easat-3117	328	2	variable	variable	ADJ
easat-3117	328	3	correlation	correlation	NOUN
easat-3117	328	4	coefficient	coefficient	NOUN
easat-3117	328	5	(	(	PUNCT
easat-3117	328	6	r	r	NOUN
easat-3117	328	7	)	)	PUNCT
easat-3117	328	8	coefficient	coefficient	NOUN
easat-3117	328	9	of	of	ADP
easat-3117	328	10	determination	determination	NOUN
easat-3117	328	11	(	(	PUNCT
easat-3117	328	12	r²	r²	NOUN
easat-3117	328	13	)	)	PUNCT
easat-3117	328	14	calculated	calculate	VERB
easat-3117	328	15	f	f	NOUN
easat-3117	328	16	-	-	PUNCT
easat-3117	328	17	value	value	NOUN
easat-3117	328	18	degrees	degree	NOUN
easat-3117	328	19	of	of	ADP
easat-3117	328	20	freedom	freedom	NOUN
easat-3117	328	21	(	(	PUNCT
easat-3117	328	22	df	df	NOUN
easat-3117	328	23	)	)	PUNCT
easat-3117	328	24	significance	significance	NOUN
easat-3117	328	25	level	level	NOUN
easat-3117	328	26	(	(	PUNCT
easat-3117	328	27	sig	sig	NOUN
easat-3117	328	28	*	*	NOUN
easat-3117	328	29	)	)	PUNCT
easat-3117	328	30	calculated	calculate	VERB
easat-3117	328	31	t	t	NOUN
easat-3117	328	32	-	-	PUNCT
easat-3117	328	33	value	value	NOUN
easat-3117	328	34	significance	significance	NOUN
easat-3117	328	35	level	level	NOUN
easat-3117	328	36	(	(	PUNCT
easat-3117	328	37	sig	sig	NOUN
easat-3117	328	38	*	*	NOUN
easat-3117	328	39	)	)	PUNCT
easat-3117	328	40	internal	internal	ADJ
easat-3117	328	41	audit	audit	NOUN
easat-3117	328	42	quality	quality	NOUN
easat-3117	328	43	.721	.721	NUM
easat-3117	328	44	.52	.52	NUM
easat-3117	328	45	10.459	10.459	NUM
easat-3117	328	46	between	between	ADP
easat-3117	328	47	groups	group	NOUN
easat-3117	328	48	:	:	PUNCT
easat-3117	328	49	1	1	NUM
easat-3117	328	50	0.000	0.000	NUM
easat-3117	328	51	50.027	50.027	NUM
easat-3117	328	52	.000	.000	NUM
easat-3117	328	53	residuals	residual	NOUN
easat-3117	328	54	112	112	NUM
easat-3117	328	55	total	total	ADJ
easat-3117	328	56	113	113	NUM
easat-3117	328	57	5128	5128	NUM
easat-3117	328	58	edelweiss	edelweiss	PROPN
easat-3117	328	59	applied	apply	VERB
easat-3117	328	60	science	science	NOUN
easat-3117	328	61	and	and	CCONJ
easat-3117	328	62	technology	technology	NOUN
easat-3117	328	63	issn	issn	PROPN
easat-3117	328	64	:	:	PUNCT
easat-3117	328	65	2576	2576	NUM
easat-3117	328	66	-	-	SYM
easat-3117	328	67	8484	8484	NUM
easat-3117	328	68	vol	vol	NOUN
easat-3117	328	69	.	.	PROPN
easat-3117	329	1	8	8	NUM
easat-3117	329	2	,	,	PUNCT
easat-3117	329	3	no	no	INTJ
easat-3117	329	4	.	.	NOUN
easat-3117	329	5	6	6	NUM
easat-3117	329	6	:	:	PUNCT
easat-3117	329	7	5112	5112	NUM
easat-3117	329	8	-	-	SYM
easat-3117	329	9	5129	5129	NUM
easat-3117	329	10	,	,	PUNCT
easat-3117	329	11	2024	2024	NUM
easat-3117	329	12	doi	doi	NOUN
easat-3117	329	13	:	:	PUNCT
easat-3117	329	14	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	329	15	©	©	PROPN
easat-3117	329	16	2024	2024	NUM
easat-3117	329	17	by	by	ADP
easat-3117	329	18	the	the	DET
easat-3117	329	19	author	author	NOUN
easat-3117	329	20	;	;	PUNCT
easat-3117	329	21	licensee	licensee	PROPN
easat-3117	329	22	learning	learning	NOUN
easat-3117	329	23	gate	gate	NOUN
easat-3117	329	24	4	4	NUM
easat-3117	329	25	.	.	PUNCT
easat-3117	329	26	conclusion	conclusion	NOUN
easat-3117	329	27	the	the	DET
easat-3117	329	28	study	study	NOUN
easat-3117	329	29	investigates	investigate	VERB
easat-3117	329	30	the	the	DET
easat-3117	329	31	impact	impact	NOUN
easat-3117	329	32	of	of	ADP
easat-3117	329	33	internal	internal	ADJ
easat-3117	329	34	auditing	auditing	NOUN
easat-3117	329	35	on	on	ADP
easat-3117	329	36	government	government	NOUN
easat-3117	329	37	institution	institution	NOUN
easat-3117	329	38	performance	performance	NOUN
easat-3117	329	39	.	.	PUNCT
easat-3117	330	1	•	•	NUM
easat-3117	330	2	strong	strong	ADJ
easat-3117	330	3	governance	governance	NOUN
easat-3117	330	4	foundation	foundation	NOUN
easat-3117	330	5	:	:	PUNCT
easat-3117	330	6	effective	effective	ADJ
easat-3117	330	7	government	government	NOUN
easat-3117	330	8	performance	performance	NOUN
easat-3117	330	9	hinges	hinge	NOUN
easat-3117	330	10	on	on	ADP
easat-3117	330	11	robust	robust	ADJ
easat-3117	330	12	practices	practice	NOUN
easat-3117	330	13	and	and	CCONJ
easat-3117	330	14	procedures	procedure	NOUN
easat-3117	330	15	aligned	align	VERB
easat-3117	330	16	with	with	ADP
easat-3117	330	17	strategic	strategic	ADJ
easat-3117	330	18	objectives	objective	NOUN
easat-3117	330	19	.	.	PUNCT
easat-3117	331	1	•	•	NUM
easat-3117	331	2	internal	internal	ADJ
easat-3117	331	3	auditing	auditing	NOUN
easat-3117	331	4	as	as	ADP
easat-3117	331	5	a	a	DET
easat-3117	331	6	value	value	NOUN
easat-3117	331	7	-	-	PUNCT
easat-3117	331	8	add	add	NOUN
easat-3117	331	9	:	:	PUNCT
easat-3117	331	10	internal	internal	ADJ
easat-3117	331	11	auditing	auditing	NOUN
easat-3117	331	12	plays	play	VERB
easat-3117	331	13	a	a	DET
easat-3117	331	14	crucial	crucial	ADJ
easat-3117	331	15	role	role	NOUN
easat-3117	331	16	in	in	ADP
easat-3117	331	17	enhancing	enhance	VERB
easat-3117	331	18	governance	governance	NOUN
easat-3117	331	19	by	by	ADP
easat-3117	331	20	providing	provide	VERB
easat-3117	331	21	information	information	NOUN
easat-3117	331	22	,	,	PUNCT
easat-3117	331	23	assessing	assess	VERB
easat-3117	331	24	controls	control	NOUN
easat-3117	331	25	,	,	PUNCT
easat-3117	331	26	and	and	CCONJ
easat-3117	331	27	ensuring	ensure	VERB
easat-3117	331	28	compliance	compliance	NOUN
easat-3117	331	29	.	.	PUNCT
easat-3117	332	1	•	•	NUM
easat-3117	332	2	overall	overall	ADJ
easat-3117	332	3	positive	positive	ADJ
easat-3117	332	4	impact	impact	NOUN
easat-3117	332	5	:	:	PUNCT
easat-3117	332	6	internal	internal	ADJ
easat-3117	332	7	auditing	auditing	NOUN
easat-3117	332	8	significantly	significantly	ADV
easat-3117	332	9	contributes	contribute	VERB
easat-3117	332	10	to	to	ADP
easat-3117	332	11	improved	improved	ADJ
easat-3117	332	12	government	government	NOUN
easat-3117	332	13	performance	performance	NOUN
easat-3117	332	14	across	across	ADP
easat-3117	332	15	multiple	multiple	ADJ
easat-3117	332	16	dimensions	dimension	NOUN
easat-3117	332	17	(	(	PUNCT
easat-3117	332	18	disclosure	disclosure	NOUN
easat-3117	332	19	,	,	PUNCT
easat-3117	332	20	transparency	transparency	NOUN
easat-3117	332	21	,	,	PUNCT
easat-3117	332	22	accountability	accountability	NOUN
easat-3117	332	23	,	,	PUNCT
easat-3117	332	24	responsibility	responsibility	NOUN
easat-3117	332	25	,	,	PUNCT
easat-3117	332	26	justice	justice	NOUN
easat-3117	332	27	,	,	PUNCT
easat-3117	332	28	independence	independence	NOUN
easat-3117	332	29	,	,	PUNCT
easat-3117	332	30	and	and	CCONJ
easat-3117	332	31	adherence	adherence	NOUN
easat-3117	332	32	to	to	ADP
easat-3117	332	33	laws	law	NOUN
easat-3117	332	34	and	and	CCONJ
easat-3117	332	35	regulations	regulation	NOUN
easat-3117	332	36	)	)	PUNCT
easat-3117	332	37	,	,	PUNCT
easat-3117	332	38	explaining	explain	VERB
easat-3117	332	39	42	42	NUM
easat-3117	332	40	%	%	NOUN
easat-3117	332	41	of	of	ADP
easat-3117	332	42	performance	performance	NOUN
easat-3117	332	43	variance	variance	NOUN
easat-3117	332	44	.	.	PUNCT
easat-3117	333	1	•	•	NUM
easat-3117	333	2	specific	specific	ADJ
easat-3117	333	3	factor	factor	NOUN
easat-3117	333	4	impacts	impact	NOUN
easat-3117	333	5	:	:	PUNCT
easat-3117	333	6	internal	internal	ADJ
easat-3117	333	7	auditing	auditing	NOUN
easat-3117	333	8	has	have	VERB
easat-3117	333	9	a	a	DET
easat-3117	333	10	statistically	statistically	ADV
easat-3117	333	11	significant	significant	ADJ
easat-3117	333	12	positive	positive	ADJ
easat-3117	333	13	impact	impact	NOUN
easat-3117	333	14	on	on	ADP
easat-3117	333	15	each	each	DET
easat-3117	333	16	individual	individual	ADJ
easat-3117	333	17	performance	performance	NOUN
easat-3117	333	18	dimension	dimension	NOUN
easat-3117	333	19	,	,	PUNCT
easat-3117	333	20	with	with	ADP
easat-3117	333	21	disclosure	disclosure	NOUN
easat-3117	333	22	and	and	CCONJ
easat-3117	333	23	transparency	transparency	NOUN
easat-3117	333	24	demonstrating	demonstrate	VERB
easat-3117	333	25	the	the	DET
easat-3117	333	26	strongest	strong	ADJ
easat-3117	333	27	correlation	correlation	NOUN
easat-3117	333	28	(	(	PUNCT
easat-3117	333	29	60	60	NUM
easat-3117	333	30	%	%	NOUN
easat-3117	333	31	explained	explain	VERB
easat-3117	333	32	variance	variance	NOUN
easat-3117	333	33	)	)	PUNCT
easat-3117	333	34	followed	follow	VERB
easat-3117	333	35	by	by	ADP
easat-3117	333	36	laws	law	NOUN
easat-3117	333	37	and	and	CCONJ
easat-3117	333	38	regulations	regulation	NOUN
easat-3117	333	39	,	,	PUNCT
easat-3117	333	40	justice	justice	NOUN
easat-3117	333	41	,	,	PUNCT
easat-3117	333	42	accountability	accountability	NOUN
easat-3117	333	43	,	,	PUNCT
easat-3117	333	44	independence	independence	NOUN
easat-3117	333	45	,	,	PUNCT
easat-3117	333	46	and	and	CCONJ
easat-3117	333	47	responsibility	responsibility	NOUN
easat-3117	333	48	.	.	PUNCT
easat-3117	334	1	5	5	X
easat-3117	334	2	.	.	PUNCT
easat-3117	334	3	recommendations	recommendation	NOUN
easat-3117	334	4	based	base	VERB
easat-3117	334	5	on	on	ADP
easat-3117	334	6	the	the	DET
easat-3117	334	7	findings	finding	NOUN
easat-3117	334	8	of	of	ADP
easat-3117	334	9	this	this	DET
easat-3117	334	10	study	study	NOUN
easat-3117	334	11	,	,	PUNCT
easat-3117	334	12	the	the	DET
easat-3117	334	13	following	follow	VERB
easat-3117	334	14	recommendations	recommendation	NOUN
easat-3117	334	15	are	be	AUX
easat-3117	334	16	proposed	propose	VERB
easat-3117	334	17	:	:	PUNCT
easat-3117	335	1	1	1	X
easat-3117	335	2	.	.	X
easat-3117	335	3	the	the	DET
easat-3117	335	4	iraqi	iraqi	ADJ
easat-3117	335	5	housing	housing	NOUN
easat-3117	335	6	fundshould	fundshould	AUX
easat-3117	335	7	continue	continue	VERB
easat-3117	335	8	to	to	PART
easat-3117	335	9	adhere	adhere	VERB
easat-3117	335	10	to	to	ADP
easat-3117	335	11	internal	internal	ADJ
easat-3117	335	12	control	control	NOUN
easat-3117	335	13	and	and	CCONJ
easat-3117	335	14	auditing	auditing	NOUN
easat-3117	335	15	,	,	PUNCT
easat-3117	335	16	and	and	CCONJ
easat-3117	335	17	work	work	VERB
easat-3117	335	18	to	to	PART
easat-3117	335	19	develop	develop	VERB
easat-3117	335	20	and	and	CCONJ
easat-3117	335	21	improve	improve	VERB
easat-3117	335	22	the	the	DET
easat-3117	335	23	professional	professional	ADJ
easat-3117	335	24	competence	competence	NOUN
easat-3117	335	25	of	of	ADP
easat-3117	335	26	auditors	auditor	NOUN
easat-3117	335	27	through	through	ADP
easat-3117	335	28	training	training	NOUN
easat-3117	335	29	programs	program	NOUN
easat-3117	335	30	and	and	CCONJ
easat-3117	335	31	encouraging	encourage	VERB
easat-3117	335	32	them	they	PRON
easat-3117	335	33	to	to	PART
easat-3117	335	34	keep	keep	VERB
easat-3117	335	35	up	up	ADP
easat-3117	335	36	with	with	ADP
easat-3117	335	37	the	the	DET
easat-3117	335	38	latest	late	ADJ
easat-3117	335	39	developments	development	NOUN
easat-3117	335	40	in	in	ADP
easat-3117	335	41	their	their	PRON
easat-3117	335	42	field	field	NOUN
easat-3117	335	43	.	.	PUNCT
easat-3117	336	1	2	2	X
easat-3117	336	2	.	.	X
easat-3117	336	3	efforts	effort	NOUN
easat-3117	336	4	should	should	AUX
easat-3117	336	5	be	be	AUX
easat-3117	336	6	made	make	VERB
easat-3117	336	7	to	to	PART
easat-3117	336	8	strengthen	strengthen	VERB
easat-3117	336	9	the	the	DET
easat-3117	336	10	role	role	NOUN
easat-3117	336	11	and	and	CCONJ
easat-3117	336	12	independence	independence	NOUN
easat-3117	336	13	of	of	ADP
easat-3117	336	14	the	the	DET
easat-3117	336	15	board	board	NOUN
easat-3117	336	16	of	of	ADP
easat-3117	336	17	directors	director	NOUN
easat-3117	336	18	and	and	CCONJ
easat-3117	336	19	the	the	DET
easat-3117	336	20	audit	audit	NOUN
easat-3117	336	21	committee	committee	NOUN
easat-3117	336	22	to	to	PART
easat-3117	336	23	enable	enable	VERB
easat-3117	336	24	them	they	PRON
easat-3117	336	25	to	to	PART
easat-3117	336	26	carry	carry	VERB
easat-3117	336	27	out	out	ADP
easat-3117	336	28	their	their	PRON
easat-3117	336	29	assigned	assign	VERB
easat-3117	336	30	tasks	task	NOUN
easat-3117	336	31	.	.	PUNCT
easat-3117	337	1	this	this	PRON
easat-3117	337	2	is	be	AUX
easat-3117	337	3	to	to	PART
easat-3117	337	4	avoid	avoid	VERB
easat-3117	337	5	the	the	DET
easat-3117	337	6	negative	negative	ADJ
easat-3117	337	7	impacts	impact	NOUN
easat-3117	337	8	that	that	PRON
easat-3117	337	9	institutions	institution	NOUN
easat-3117	337	10	may	may	AUX
easat-3117	337	11	face	face	VERB
easat-3117	337	12	due	due	ADP
easat-3117	337	13	to	to	ADP
easat-3117	337	14	the	the	DET
easat-3117	337	15	weakness	weakness	NOUN
easat-3117	337	16	of	of	ADP
easat-3117	337	17	the	the	DET
easat-3117	337	18	practical	practical	ADJ
easat-3117	337	19	aspects	aspect	NOUN
easat-3117	337	20	of	of	ADP
easat-3117	337	21	internal	internal	ADJ
easat-3117	337	22	auditing	auditing	NOUN
easat-3117	337	23	principles	principle	NOUN
easat-3117	337	24	within	within	ADP
easat-3117	337	25	them	they	PRON
easat-3117	337	26	and	and	CCONJ
easat-3117	337	27	the	the	DET
easat-3117	337	28	negative	negative	ADJ
easat-3117	337	29	repercussions	repercussion	NOUN
easat-3117	337	30	on	on	ADP
easat-3117	337	31	the	the	DET
easat-3117	337	32	performance	performance	NOUN
easat-3117	337	33	of	of	ADP
easat-3117	337	34	government	government	NOUN
easat-3117	337	35	institutions	institution	NOUN
easat-3117	337	36	.	.	PUNCT
easat-3117	338	1	3	3	X
easat-3117	338	2	.	.	X
easat-3117	338	3	government	government	NOUN
easat-3117	338	4	institutions	institution	NOUN
easat-3117	338	5	should	should	AUX
easat-3117	338	6	develop	develop	VERB
easat-3117	338	7	a	a	DET
easat-3117	338	8	code	code	NOUN
easat-3117	338	9	of	of	ADP
easat-3117	338	10	ethics	ethic	NOUN
easat-3117	338	11	for	for	ADP
easat-3117	338	12	the	the	DET
easat-3117	338	13	internal	internal	ADJ
easat-3117	338	14	auditing	auditing	NOUN
easat-3117	338	15	profession	profession	NOUN
easat-3117	338	16	,	,	PUNCT
easat-3117	338	17	define	define	VERB
easat-3117	338	18	ethical	ethical	ADJ
easat-3117	338	19	policies	policy	NOUN
easat-3117	338	20	and	and	CCONJ
easat-3117	338	21	distribute	distribute	VERB
easat-3117	338	22	them	they	PRON
easat-3117	338	23	throughout	throughout	ADP
easat-3117	338	24	the	the	DET
easat-3117	338	25	company	company	NOUN
easat-3117	338	26	,	,	PUNCT
easat-3117	338	27	and	and	CCONJ
easat-3117	338	28	train	train	NOUN
easat-3117	338	29	auditors	auditor	NOUN
easat-3117	338	30	to	to	PART
easat-3117	338	31	enhance	enhance	VERB
easat-3117	338	32	their	their	PRON
easat-3117	338	33	ability	ability	NOUN
easat-3117	338	34	to	to	PART
easat-3117	338	35	address	address	VERB
easat-3117	338	36	difficult	difficult	ADJ
easat-3117	338	37	ethical	ethical	ADJ
easat-3117	338	38	dilemmas	dilemma	NOUN
easat-3117	338	39	.	.	PUNCT
easat-3117	339	1	4	4	X
easat-3117	339	2	.	.	X
easat-3117	339	3	internal	internal	ADJ
easat-3117	339	4	auditors	auditor	NOUN
easat-3117	339	5	need	need	VERB
easat-3117	339	6	to	to	PART
easat-3117	339	7	understand	understand	VERB
easat-3117	339	8	,	,	PUNCT
easat-3117	339	9	study	study	NOUN
easat-3117	339	10	,	,	PUNCT
easat-3117	339	11	and	and	CCONJ
easat-3117	339	12	analyze	analyze	VERB
easat-3117	339	13	the	the	DET
easat-3117	339	14	elements	element	NOUN
easat-3117	339	15	that	that	PRON
easat-3117	339	16	contribute	contribute	VERB
easat-3117	339	17	to	to	ADP
easat-3117	339	18	improving	improve	VERB
easat-3117	339	19	the	the	DET
easat-3117	339	20	performance	performance	NOUN
easat-3117	339	21	of	of	ADP
easat-3117	339	22	government	government	NOUN
easat-3117	339	23	institutions	institution	NOUN
easat-3117	339	24	.	.	PUNCT
easat-3117	340	1	this	this	PRON
easat-3117	340	2	is	be	AUX
easat-3117	340	3	a	a	DET
easat-3117	340	4	crucial	crucial	ADJ
easat-3117	340	5	foundation	foundation	NOUN
easat-3117	340	6	for	for	ADP
easat-3117	340	7	ensuring	ensure	VERB
easat-3117	340	8	the	the	DET
easat-3117	340	9	success	success	NOUN
easat-3117	340	10	of	of	ADP
easat-3117	340	11	the	the	DET
easat-3117	340	12	auditing	auditing	NOUN
easat-3117	340	13	process	process	NOUN
easat-3117	340	14	.	.	PUNCT
easat-3117	341	1	5	5	X
easat-3117	341	2	.	.	X
easat-3117	341	3	further	further	ADJ
easat-3117	341	4	research	research	NOUN
easat-3117	341	5	should	should	AUX
easat-3117	341	6	be	be	AUX
easat-3117	341	7	conducted	conduct	VERB
easat-3117	341	8	to	to	PART
easat-3117	341	9	explore	explore	VERB
easat-3117	341	10	other	other	ADJ
easat-3117	341	11	aspects	aspect	NOUN
easat-3117	341	12	of	of	ADP
easat-3117	341	13	the	the	DET
easat-3117	341	14	relationship	relationship	NOUN
easat-3117	341	15	between	between	ADP
easat-3117	341	16	improving	improve	VERB
easat-3117	341	17	the	the	DET
easat-3117	341	18	performance	performance	NOUN
easat-3117	341	19	of	of	ADP
easat-3117	341	20	government	government	NOUN
easat-3117	341	21	institutions	institution	NOUN
easat-3117	341	22	and	and	CCONJ
easat-3117	341	23	internal	internal	ADJ
easat-3117	341	24	auditing	auditing	NOUN
easat-3117	341	25	,	,	PUNCT
easat-3117	341	26	in	in	ADP
easat-3117	341	27	order	order	NOUN
easat-3117	341	28	to	to	PART
easat-3117	341	29	enhance	enhance	VERB
easat-3117	341	30	the	the	DET
easat-3117	341	31	performance	performance	NOUN
easat-3117	341	32	of	of	ADP
easat-3117	341	33	government	government	NOUN
easat-3117	341	34	institutions	institution	NOUN
easat-3117	341	35	and	and	CCONJ
easat-3117	341	36	detect	detect	VERB
easat-3117	341	37	cases	case	NOUN
easat-3117	341	38	of	of	ADP
easat-3117	341	39	fraud	fraud	NOUN
easat-3117	341	40	,	,	PUNCT
easat-3117	341	41	embezzlement	embezzlement	NOUN
easat-3117	341	42	,	,	PUNCT
easat-3117	341	43	and	and	CCONJ
easat-3117	341	44	mismanagement	mismanagement	NOUN
easat-3117	341	45	.	.	PUNCT
easat-3117	342	1	acknowledgments	acknowledgment	NOUN
easat-3117	342	2	:	:	PUNCT
easat-3117	343	1	we	we	PRON
easat-3117	343	2	want	want	VERB
easat-3117	343	3	to	to	PART
easat-3117	343	4	thank	thank	VERB
easat-3117	343	5	all	all	PRON
easat-3117	343	6	who	who	PRON
easat-3117	343	7	helped	help	VERB
easat-3117	343	8	,	,	PUNCT
easat-3117	343	9	supported	support	VERB
easat-3117	343	10	,	,	PUNCT
easat-3117	343	11	and	and	CCONJ
easat-3117	343	12	advised	advise	VERB
easat-3117	343	13	us	we	PRON
easat-3117	343	14	to	to	PART
easat-3117	343	15	start	start	VERB
easat-3117	343	16	and	and	CCONJ
easat-3117	343	17	complete	complete	ADJ
easat-3117	343	18	publishing	publish	VERB
easat-3117	343	19	this	this	DET
easat-3117	343	20	paper	paper	NOUN
easat-3117	343	21	from	from	ADP
easat-3117	343	22	the	the	DET
easat-3117	343	23	college	college	NOUN
easat-3117	343	24	of	of	ADP
easat-3117	343	25	physical	physical	ADJ
easat-3117	343	26	education	education	NOUN
easat-3117	343	27	and	and	CCONJ
easat-3117	343	28	sport	sport	NOUN
easat-3117	343	29	science	science	NOUN
easat-3117	343	30	,	,	PUNCT
easat-3117	343	31	university	university	PROPN
easat-3117	343	32	of	of	ADP
easat-3117	343	33	karbala	karbala	PROPN
easat-3117	343	34	,	,	PUNCT
easat-3117	343	35	karbala	karbala	PROPN
easat-3117	343	36	,	,	PUNCT
easat-3117	343	37	iraq	iraq	PROPN
easat-3117	343	38	.	.	PUNCT
easat-3117	344	1	copyright	copyright	NOUN
easat-3117	344	2	:	:	PUNCT
easat-3117	344	3	©	©	PROPN
easat-3117	344	4	2024	2024	NUM
easat-3117	344	5	by	by	ADP
easat-3117	344	6	the	the	DET
easat-3117	344	7	authors	author	NOUN
easat-3117	344	8	.	.	PUNCT
easat-3117	345	1	this	this	DET
easat-3117	345	2	article	article	NOUN
easat-3117	345	3	is	be	AUX
easat-3117	345	4	an	an	DET
easat-3117	345	5	open	open	ADJ
easat-3117	345	6	access	access	NOUN
easat-3117	345	7	article	article	NOUN
easat-3117	345	8	distributed	distribute	VERB
easat-3117	345	9	under	under	ADP
easat-3117	345	10	the	the	DET
easat-3117	345	11	terms	term	NOUN
easat-3117	345	12	and	and	CCONJ
easat-3117	345	13	conditions	condition	NOUN
easat-3117	345	14	of	of	ADP
easat-3117	345	15	the	the	DET
easat-3117	345	16	creative	creative	ADJ
easat-3117	345	17	commons	common	NOUN
easat-3117	345	18	attribution	attribution	NOUN
easat-3117	345	19	(	(	PUNCT
easat-3117	345	20	cc	cc	NOUN
easat-3117	345	21	by	by	ADP
easat-3117	345	22	)	)	PUNCT
easat-3117	345	23	license	license	NOUN
easat-3117	345	24	(	(	PUNCT
easat-3117	345	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3117	345	26	)	)	PUNCT
easat-3117	345	27	.	.	PUNCT
easat-3117	346	1	references	reference	NOUN
easat-3117	346	2	[	[	X
easat-3117	346	3	1	1	NUM
easat-3117	346	4	]	]	PUNCT
easat-3117	346	5	c.	c.	PROPN
easat-3117	346	6	freeland	freeland	PROPN
easat-3117	346	7	,	,	PUNCT
easat-3117	346	8	basel	basel	PROPN
easat-3117	346	9	committee	committee	PROPN
easat-3117	346	10	guidance	guidance	NOUN
easat-3117	346	11	on	on	ADP
easat-3117	346	12	corporate	corporate	ADJ
easat-3117	346	13	governance	governance	NOUN
easat-3117	346	14	for	for	ADP
easat-3117	346	15	banks	bank	NOUN
easat-3117	346	16	,	,	PUNCT
easat-3117	346	17	paper	paper	NOUN
easat-3117	346	18	presented	present	VERB
easat-3117	346	19	to	to	ADP
easat-3117	346	20	:	:	PUNCT
easat-3117	346	21	corporate	corporate	ADJ
easat-3117	346	22	governance	governance	NOUN
easat-3117	346	23	and	and	CCONJ
easat-3117	346	24	reform	reform	NOUN
easat-3117	346	25	:	:	PUNCT
easat-3117	346	26	paving	pave	VERB
easat-3117	346	27	the	the	DET
easat-3117	346	28	way	way	NOUN
easat-3117	346	29	to	to	ADP
easat-3117	346	30	financial	financial	ADJ
easat-3117	346	31	stability	stability	NOUN
easat-3117	346	32	and	and	CCONJ
easat-3117	346	33	development	development	NOUN
easat-3117	346	34	,	,	PUNCT
easat-3117	346	35	in	in	ADP
easat-3117	346	36	:	:	PUNCT
easat-3117	346	37	corp	corp	PROPN
easat-3117	346	38	.	.	PROPN
easat-3117	346	39	gov	gov	PROPN
easat-3117	346	40	.	.	PROPN
easat-3117	346	41	reform	reform	PROPN
easat-3117	346	42	paving	pave	VERB
easat-3117	346	43	w.	w.	PROPN
easat-3117	346	44	to	to	ADP
easat-3117	346	45	financ	financ	PROPN
easat-3117	346	46	.	.	PUNCT
easat-3117	347	1	stab	stab	PROPN
easat-3117	347	2	.	.	PUNCT
easat-3117	348	1	dev	dev	PROPN
easat-3117	348	2	.	.	PROPN
easat-3117	348	3	,	,	PUNCT
easat-3117	348	4	egyptian	egyptian	PROPN
easat-3117	348	5	banking	banking	PROPN
easat-3117	348	6	institute	institute	PROPN
easat-3117	348	7	,	,	PUNCT
easat-3117	348	8	cairo	cairo	PROPN
easat-3117	348	9	,	,	PUNCT
easat-3117	348	10	may	may	AUX
easat-3117	348	11	,	,	PUNCT
easat-3117	348	12	2007	2007	NUM
easat-3117	348	13	.	.	PUNCT
easat-3117	349	1	[	[	X
easat-3117	349	2	2	2	NUM
easat-3117	349	3	]	]	X
easat-3117	349	4	iia	iia	NOUN
easat-3117	349	5	,	,	PUNCT
easat-3117	349	6	exposes	expose	VERB
easat-3117	349	7	new	new	ADJ
easat-3117	349	8	internal	internal	ADJ
easat-3117	349	9	audit	audit	NOUN
easat-3117	349	10	definition	definition	NOUN
easat-3117	349	11	"	"	PUNCT
easat-3117	349	12	,	,	PUNCT
easat-3117	349	13	intern	intern	NOUN
easat-3117	349	14	.	.	PUNCT
easat-3117	349	15	audit	audit	NOUN
easat-3117	349	16	.	.	PUNCT
easat-3117	350	1	56	56	NUM
easat-3117	350	2	(	(	PUNCT
easat-3117	350	3	1999	1999	NUM
easat-3117	350	4	)	)	PUNCT
easat-3117	350	5	13–14	13–14	NUM
easat-3117	350	6	.	.	PUNCT
easat-3117	351	1	[	[	X
easat-3117	351	2	3	3	X
easat-3117	351	3	]	]	X
easat-3117	351	4	h.	h.	PROPN
easat-3117	351	5	al	al	PROPN
easat-3117	351	6	-	-	PUNCT
easat-3117	351	7	tamimi	tamimi	PROPN
easat-3117	351	8	,	,	PUNCT
easat-3117	351	9	introduction	introduction	NOUN
easat-3117	351	10	to	to	ADP
easat-3117	351	11	auditing	audit	VERB
easat-3117	351	12	:	:	PUNCT
easat-3117	351	13	theoretical	theoretical	ADJ
easat-3117	351	14	and	and	CCONJ
easat-3117	351	15	practical	practical	ADJ
easat-3117	351	16	,	,	PUNCT
easat-3117	351	17	kahlon	kahlon	NOUN
easat-3117	351	18	book	book	NOUN
easat-3117	351	19	center	center	NOUN
easat-3117	351	20	,	,	PUNCT
easat-3117	351	21	amman	amman	PROPN
easat-3117	351	22	,	,	PUNCT
easat-3117	351	23	1998	1998	NUM
easat-3117	351	24	.	.	PUNCT
easat-3117	352	1	[	[	X
easat-3117	352	2	4	4	X
easat-3117	352	3	]	]	X
easat-3117	352	4	d.m	d.m	PROPN
easat-3117	352	5	.	.	PROPN
easat-3117	352	6	guy	guy	PROPN
easat-3117	352	7	,	,	PUNCT
easat-3117	352	8	c.w	c.w	PROPN
easat-3117	352	9	.	.	PROPN
easat-3117	352	10	alderman	alderman	PROPN
easat-3117	352	11	,	,	PUNCT
easat-3117	352	12	a.j	a.j	PROPN
easat-3117	352	13	.	.	PROPN
easat-3117	352	14	winters	winter	NOUN
easat-3117	352	15	,	,	PUNCT
easat-3117	352	16	auditing	auditing	NOUN
easat-3117	352	17	,	,	PUNCT
easat-3117	352	18	5th	5th	ADJ
easat-3117	352	19	ed	ed	NOUN
easat-3117	352	20	.	.	PROPN
easat-3117	352	21	,	,	PUNCT
easat-3117	352	22	harcourt	harcourt	PROPN
easat-3117	352	23	college	college	PROPN
easat-3117	352	24	pub	pub	PROPN
easat-3117	352	25	,	,	PUNCT
easat-3117	352	26	usa	usa	PROPN
easat-3117	352	27	,	,	PUNCT
easat-3117	352	28	1999	1999	NUM
easat-3117	352	29	.	.	PUNCT
easat-3117	353	1	[	[	X
easat-3117	353	2	5	5	X
easat-3117	353	3	]	]	PUNCT
easat-3117	353	4	d.	d.	PROPN
easat-3117	353	5	archambeault	archambeault	PROPN
easat-3117	353	6	,	,	PUNCT
easat-3117	353	7	the	the	DET
easat-3117	353	8	relation	relation	NOUN
easat-3117	353	9	between	between	ADP
easat-3117	353	10	corporate	corporate	ADJ
easat-3117	353	11	governance	governance	NOUN
easat-3117	353	12	strength	strength	NOUN
easat-3117	353	13	and	and	CCONJ
easat-3117	353	14	fraudulent	fraudulent	ADJ
easat-3117	353	15	financial	financial	ADJ
easat-3117	353	16	reporting	reporting	NOUN
easat-3117	353	17	”	"	PUNCT
easat-3117	353	18	:	:	PUNCT
easat-3117	353	19	evidence	evidence	NOUN
easat-3117	353	20	from	from	ADP
easat-3117	353	21	sec	sec	PROPN
easat-3117	353	22	enforcement	enforcement	NOUN
easat-3117	353	23	cases	case	NOUN
easat-3117	353	24	,	,	PUNCT
easat-3117	353	25	prentice	prentice	NOUN
easat-3117	353	26	-	-	PUNCT
easat-3117	353	27	hall	hall	NOUN
easat-3117	353	28	international	international	PROPN
easat-3117	353	29	,	,	PUNCT
easat-3117	353	30	inc	inc	PROPN
easat-3117	353	31	,	,	PUNCT
easat-3117	353	32	2000	2000	NUM
easat-3117	353	33	.	.	PUNCT
easat-3117	354	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3117	354	2	5129	5129	NUM
easat-3117	354	3	edelweiss	edelweiss	PROPN
easat-3117	354	4	applied	apply	VERB
easat-3117	354	5	science	science	NOUN
easat-3117	354	6	and	and	CCONJ
easat-3117	354	7	technology	technology	NOUN
easat-3117	354	8	issn	issn	PROPN
easat-3117	354	9	:	:	PUNCT
easat-3117	354	10	2576	2576	NUM
easat-3117	354	11	-	-	SYM
easat-3117	354	12	8484	8484	NUM
easat-3117	354	13	vol	vol	NOUN
easat-3117	354	14	.	.	PROPN
easat-3117	354	15	8	8	NUM
easat-3117	354	16	,	,	PUNCT
easat-3117	354	17	no	no	INTJ
easat-3117	354	18	.	.	NOUN
easat-3117	354	19	6	6	NUM
easat-3117	354	20	:	:	PUNCT
easat-3117	354	21	5112	5112	NUM
easat-3117	354	22	-	-	SYM
easat-3117	354	23	5129	5129	NUM
easat-3117	354	24	,	,	PUNCT
easat-3117	354	25	2024	2024	NUM
easat-3117	354	26	doi	doi	NOUN
easat-3117	354	27	:	:	PUNCT
easat-3117	354	28	10.55214/25768484.v8i6.3117	10.55214/25768484.v8i6.3117	NUM
easat-3117	354	29	©	©	PROPN
easat-3117	354	30	2024	2024	NUM
easat-3117	354	31	by	by	ADP
easat-3117	354	32	the	the	DET
easat-3117	354	33	author	author	NOUN
easat-3117	354	34	;	;	PUNCT
easat-3117	354	35	licensee	licensee	PROPN
easat-3117	354	36	learning	learn	VERB
easat-3117	354	37	gate	gate	PROPN
easat-3117	354	38	https://www.proquest.com/openview/dec7c98051d473d972304f9e5f41359a/1?pqorigsite=gscholar&cbl=18750&diss=y	https://www.proquest.com/openview/dec7c98051d473d972304f9e5f41359a/1?pqorigsite=gscholar&cbl=18750&diss=y	PROPN
easat-3117	354	39	.	.	PUNCT
easat-3117	355	1	[	[	X
easat-3117	355	2	6	6	NUM
easat-3117	355	3	]	]	PUNCT
easat-3117	355	4	j.	j.	PROPN
easat-3117	355	5	cohen	cohen	PROPN
easat-3117	355	6	,	,	PUNCT
easat-3117	355	7	g.	g.	PROPN
easat-3117	355	8	krishnamoorthy	krishnamoorthy	PROPN
easat-3117	355	9	,	,	PUNCT
easat-3117	355	10	a.	a.	PROPN
easat-3117	355	11	wright	wright	PROPN
easat-3117	355	12	,	,	PUNCT
easat-3117	355	13	the	the	DET
easat-3117	355	14	corporate	corporate	ADJ
easat-3117	355	15	governance	governance	NOUN
easat-3117	355	16	mosaic	mosaic	ADJ
easat-3117	355	17	and	and	CCONJ
easat-3117	355	18	financial	financial	ADJ
easat-3117	355	19	reporting	reporting	NOUN
easat-3117	355	20	quality	quality	NOUN
easat-3117	355	21	,	,	PUNCT
easat-3117	355	22	j.	j.	PROPN
easat-3117	355	23	account	account	PROPN
easat-3117	355	24	.	.	PUNCT
easat-3117	356	1	lit	light	VERB
easat-3117	356	2	.	.	PUNCT
easat-3117	357	1	(	(	PUNCT
easat-3117	357	2	2004	2004	NUM
easat-3117	357	3	)	)	PUNCT
easat-3117	358	1	87–152	87–152	NUM
easat-3117	358	2	.	.	PUNCT
easat-3117	359	1	https://ssrn.com/abstract=1086743	https://ssrn.com/abstract=1086743	NOUN
easat-3117	359	2	.	.	PUNCT
easat-3117	360	1	[	[	X
easat-3117	360	2	7	7	NUM
easat-3117	360	3	]	]	X
easat-3117	360	4	iia	iia	PROPN
easat-3117	360	5	,	,	PUNCT
easat-3117	360	6	international	international	ADJ
easat-3117	360	7	standards	standard	NOUN
easat-3117	360	8	,	,	PUNCT
easat-3117	360	9	for	for	ADP
easat-3117	360	10	the	the	DET
easat-3117	360	11	professional	professional	ADJ
easat-3117	360	12	practice	practice	NOUN
easat-3117	360	13	of	of	ADP
easat-3117	360	14	internal	internal	ADJ
easat-3117	360	15	auditing	auditing	NOUN
easat-3117	360	16	,	,	PUNCT
easat-3117	360	17	altamonte	altamonte	PROPN
easat-3117	360	18	springs	springs	PROPN
easat-3117	360	19	,	,	PUNCT
easat-3117	360	20	altamonte	altamonte	PROPN
easat-3117	360	21	springs	springs	PROPN
easat-3117	360	22	,	,	PUNCT
easat-3117	360	23	fl	fl	PROPN
easat-3117	360	24	(	(	PUNCT
easat-3117	360	25	2003	2003	NUM
easat-3117	360	26	)	)	PUNCT
easat-3117	360	27	.	.	PUNCT
easat-3117	361	1	http://www.theiia.org/ecm/guideframe	http://www.theiia.org/ecm/guideframe	NOUN
easat-3117	361	2	.	.	PUNCT
easat-3117	362	1	[	[	X
easat-3117	362	2	8	8	NUM
easat-3117	362	3	]	]	X
easat-3117	362	4	w.	w.	PROPN
easat-3117	362	5	jr	jr	PROPN
easat-3117	362	6	messier	messy	ADJ
easat-3117	362	7	,	,	PUNCT
easat-3117	362	8	s.	s.	PROPN
easat-3117	362	9	glover	glover	PROPN
easat-3117	362	10	,	,	PUNCT
easat-3117	362	11	d.	d.	PROPN
easat-3117	362	12	prawitt	prawitt	PROPN
easat-3117	362	13	,	,	PUNCT
easat-3117	362	14	auditing	auditing	NOUN
easat-3117	362	15	&	&	CCONJ
easat-3117	362	16	assurance	assurance	PROPN
easat-3117	362	17	services	service	NOUN
easat-3117	362	18	:	:	PUNCT
easat-3117	362	19	a	a	DET
easat-3117	362	20	systematic	systematic	ADJ
easat-3117	362	21	approach	approach	NOUN
easat-3117	362	22	,	,	PUNCT
easat-3117	362	23	2nd	2nd	ADJ
easat-3117	362	24	ed	ed	NOUN
easat-3117	362	25	.	.	PROPN
easat-3117	362	26	,	,	PUNCT
easat-3117	362	27	mcgraw	mcgraw	PROPN
easat-3117	362	28	-	-	PUNCT
easat-3117	362	29	hill	hill	PROPN
easat-3117	362	30	,	,	PUNCT
easat-3117	362	31	new	new	PROPN
easat-3117	362	32	york	york	PROPN
easat-3117	362	33	,	,	PUNCT
easat-3117	362	34	2000	2000	NUM
easat-3117	362	35	.	.	PUNCT
easat-3117	363	1	[	[	X
easat-3117	363	2	9	9	NUM
easat-3117	363	3	]	]	PUNCT
easat-3117	363	4	aicpa	aicpa	PROPN
easat-3117	363	5	,	,	PUNCT
easat-3117	363	6	the	the	DET
easat-3117	363	7	auditors	auditor	NOUN
easat-3117	363	8	’	’	PART
easat-3117	363	9	consideration	consideration	NOUN
easat-3117	363	10	of	of	ADP
easat-3117	363	11	the	the	DET
easat-3117	363	12	internal	internal	ADJ
easat-3117	363	13	audit	audit	NOUN
easat-3117	363	14	function	function	NOUN
easat-3117	363	15	in	in	ADP
easat-3117	363	16	an	an	DET
easat-3117	363	17	audit	audit	NOUN
easat-3117	363	18	of	of	ADP
easat-3117	363	19	financial	financial	ADJ
easat-3117	363	20	statements	statement	NOUN
easat-3117	363	21	,	,	PUNCT
easat-3117	363	22	american	american	PROPN
easat-3117	363	23	institute	institute	PROPN
easat-3117	363	24	of	of	ADP
easat-3117	363	25	certified	certify	VERB
easat-3117	363	26	public	public	ADJ
easat-3117	363	27	accountants	accountant	NOUN
easat-3117	363	28	,	,	PUNCT
easat-3117	363	29	new	new	PROPN
easat-3117	363	30	york	york	PROPN
easat-3117	363	31	,	,	PUNCT
easat-3117	363	32	ny	ny	PROPN
easat-3117	363	33	,	,	PUNCT
easat-3117	363	34	1991	1991	NUM
easat-3117	363	35	.	.	PUNCT
easat-3117	364	1	https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00322.pdf	https://us.aicpa.org/content/dam/aicpa/research/standards/auditattest/downloadabledocuments/au-00322.pdf	NOUN
easat-3117	364	2	.	.	PUNCT
easat-3117	365	1	[	[	X
easat-3117	365	2	10	10	NUM
easat-3117	365	3	]	]	X
easat-3117	365	4	iia	iia	X
easat-3117	365	5	,	,	PUNCT
easat-3117	365	6	simply	simply	ADV
easat-3117	365	7	good	good	ADJ
easat-3117	365	8	business	business	NOUN
easat-3117	365	9	.	.	PUNCT
easat-3117	366	1	tone	tone	NOUN
easat-3117	366	2	at	at	ADP
easat-3117	366	3	the	the	DET
easat-3117	366	4	top	top	NOUN
easat-3117	366	5	,	,	PUNCT
easat-3117	366	6	altamonte	altamonte	PROPN
easat-3117	366	7	springs	springs	PROPN
easat-3117	366	8	,	,	PUNCT
easat-3117	366	9	fl	fl	PROPN
easat-3117	366	10	.	.	PUNCT
easat-3117	366	11	(	(	PUNCT
easat-3117	366	12	2003	2003	NUM
easat-3117	366	13	)	)	PUNCT
easat-3117	366	14	.	.	PUNCT
easat-3117	367	1	http://www.theiia.org/ecm/guideframe	http://www.theiia.org/ecm/guideframe	NOUN
easat-3117	367	2	.	.	PUNCT
easat-3117	368	1	[	[	X
easat-3117	368	2	11	11	NUM
easat-3117	368	3	]	]	PUNCT
easat-3117	368	4	i.	i.	PROPN
easat-3117	368	5	al	al	PROPN
easat-3117	368	6	-	-	PUNCT
easat-3117	368	7	issawi	issawi	PROPN
easat-3117	368	8	,	,	PUNCT
easat-3117	368	9	development	development	NOUN
easat-3117	368	10	in	in	ADP
easat-3117	368	11	a	a	DET
easat-3117	368	12	changing	change	VERB
easat-3117	368	13	world	world	NOUN
easat-3117	368	14	:	:	PUNCT
easat-3117	368	15	a	a	DET
easat-3117	368	16	study	study	NOUN
easat-3117	368	17	of	of	ADP
easat-3117	368	18	the	the	DET
easat-3117	368	19	concept	concept	NOUN
easat-3117	368	20	of	of	ADP
easat-3117	368	21	development	development	NOUN
easat-3117	368	22	and	and	CCONJ
easat-3117	368	23	its	its	PRON
easat-3117	368	24	indicators	indicator	NOUN
easat-3117	368	25	,	,	PUNCT
easat-3117	368	26	al	al	PROPN
easat-3117	368	27	-	-	PUNCT
easat-3117	368	28	shorouk	shorouk	PROPN
easat-3117	368	29	publishing	publishing	PROPN
easat-3117	368	30	house	house	PROPN
easat-3117	368	31	,	,	PUNCT
easat-3117	368	32	cairo	cairo	PROPN
easat-3117	368	33	,	,	PUNCT
easat-3117	368	34	2001	2001	NUM
easat-3117	368	35	.	.	PUNCT
easat-3117	369	1	[	[	X
easat-3117	369	2	12	12	NUM
easat-3117	369	3	]	]	X
easat-3117	369	4	q.	q.	PROPN
easat-3117	369	5	williamson	williamson	PROPN
easat-3117	369	6	,	,	PUNCT
easat-3117	369	7	e.	e.	PROPN
easat-3117	369	8	,	,	PUNCT
easat-3117	369	9	the	the	DET
easat-3117	369	10	mechanism	mechanism	NOUN
easat-3117	369	11	of	of	ADP
easat-3117	369	12	governance	governance	NOUN
easat-3117	369	13	,	,	PUNCT
easat-3117	369	14	oxford	oxford	PROPN
easat-3117	369	15	university	university	PROPN
easat-3117	369	16	press	press	NOUN
easat-3117	369	17	,	,	PUNCT
easat-3117	369	18	oxford	oxford	PROPN
easat-3117	369	19	,	,	PUNCT
easat-3117	369	20	1999	1999	NUM
easat-3117	369	21	.	.	PUNCT
easat-3117	370	1	[	[	X
easat-3117	370	2	13	13	NUM
easat-3117	370	3	]	]	X
easat-3117	370	4	oecd	oecd	PROPN
easat-3117	370	5	,	,	PUNCT
easat-3117	370	6	principles	principle	NOUN
easat-3117	370	7	of	of	ADP
easat-3117	370	8	corporate	corporate	ADJ
easat-3117	370	9	governance	governance	NOUN
easat-3117	370	10	,	,	PUNCT
easat-3117	370	11	(	(	PUNCT
easat-3117	370	12	2023	2023	NUM
easat-3117	370	13	)	)	PUNCT
easat-3117	370	14	.	.	PUNCT
easat-3117	371	1	https://doi.org/10.1787/ed750b30-en	https://doi.org/10.1787/ed750b30-en	PROPN
easat-3117	371	2	.	.	PUNCT
easat-3117	372	1	[	[	X
easat-3117	372	2	14	14	NUM
easat-3117	372	3	]	]	X
easat-3117	372	4	japan	japan	PROPN
easat-3117	372	5	committee	committee	PROPN
easat-3117	372	6	,	,	PUNCT
easat-3117	372	7	japan	japan	PROPN
easat-3117	372	8	committee	committee	PROPN
easat-3117	372	9	,	,	PUNCT
easat-3117	372	10	corporate	corporate	ADJ
easat-3117	372	11	governance	governance	NOUN
easat-3117	372	12	forum	forum	PROPN
easat-3117	372	13	,	,	PUNCT
easat-3117	372	14	japan	japan	PROPN
easat-3117	372	15	corp	corp	PROPN
easat-3117	372	16	.	.	PROPN
easat-3117	372	17	gov	gov	PROPN
easat-3117	372	18	.	.	PROPN
easat-3117	372	19	comm	comm	NOUN
easat-3117	372	20	.	.	PUNCT
easat-3117	373	1	(	(	PUNCT
easat-3117	373	2	2001	2001	NUM
easat-3117	373	3	)	)	PUNCT
easat-3117	373	4	.	.	PUNCT
easat-3117	374	1	http://www.japan.org	http://www.japan.org	X
easat-3117	374	2	.	.	PUNCT
easat-3117	375	1	[	[	X
easat-3117	375	2	15	15	NUM
easat-3117	375	3	]	]	X
easat-3117	375	4	n.s	n.s	PROPN
easat-3117	375	5	.	.	PROPN
easat-3117	375	6	khoury	khoury	PROPN
easat-3117	375	7	,	,	PUNCT
easat-3117	375	8	the	the	DET
easat-3117	375	9	accounting	accounting	NOUN
easat-3117	375	10	profession	profession	NOUN
easat-3117	375	11	between	between	ADP
easat-3117	375	12	financial	financial	ADJ
easat-3117	375	13	trouble	trouble	NOUN
easat-3117	375	14	and	and	CCONJ
easat-3117	375	15	institutional	institutional	ADJ
easat-3117	375	16	control	control	NOUN
easat-3117	375	17	in	in	ADP
easat-3117	375	18	companies	company	NOUN
easat-3117	375	19	,	,	PUNCT
easat-3117	375	20	al	al	PROPN
easat-3117	375	21	bayan	bayan	PROPN
easat-3117	375	22	newsp	newsp	PROPN
easat-3117	375	23	.	.	PUNCT
easat-3117	376	1	(	(	PUNCT
easat-3117	376	2	2003	2003	NUM
easat-3117	376	3	)	)	PUNCT
easat-3117	376	4	.	.	PUNCT
easat-3117	377	1	[	[	X
easat-3117	377	2	16	16	NUM
easat-3117	377	3	]	]	PUNCT
easat-3117	377	4	m.	m.	NOUN
easat-3117	377	5	matar	matar	PROPN
easat-3117	377	6	,	,	PUNCT
easat-3117	377	7	the	the	DET
easat-3117	377	8	role	role	NOUN
easat-3117	377	9	of	of	ADP
easat-3117	377	10	disclosing	disclose	VERB
easat-3117	377	11	accounting	accounting	NOUN
easat-3117	377	12	information	information	NOUN
easat-3117	377	13	in	in	ADP
easat-3117	377	14	promoting	promote	VERB
easat-3117	377	15	and	and	CCONJ
easat-3117	377	16	activating	activate	VERB
easat-3117	377	17	institutional	institutional	ADJ
easat-3117	377	18	arbitration	arbitration	NOUN
easat-3117	377	19	,	,	PUNCT
easat-3117	377	20	jordanian	jordanian	ADJ
easat-3117	377	21	society	society	NOUN
easat-3117	377	22	of	of	ADP
easat-3117	377	23	certified	certify	VERB
easat-3117	377	24	public	public	ADJ
easat-3117	377	25	accountants	accountant	NOUN
easat-3117	377	26	,	,	PUNCT
easat-3117	377	27	in	in	ADP
easat-3117	377	28	:	:	PUNCT
easat-3117	377	29	fifth	fifth	ADJ
easat-3117	377	30	prof	prof	NOUN
easat-3117	377	31	.	.	PUNCT
easat-3117	377	32	sci	sci	PROPN
easat-3117	377	33	.	.	PUNCT
easat-3117	377	34	conf	conf	PROPN
easat-3117	377	35	.	.	PUNCT
easat-3117	377	36	,	,	PUNCT
easat-3117	377	37	jordanian	jordanian	ADJ
easat-3117	377	38	society	society	NOUN
easat-3117	377	39	of	of	ADP
easat-3117	377	40	certified	certify	VERB
easat-3117	377	41	public	public	ADJ
easat-3117	377	42	accountants	accountant	NOUN
easat-3117	377	43	,	,	PUNCT
easat-3117	377	44	amman	amman	PROPN
easat-3117	377	45	,	,	PUNCT
easat-3117	377	46	jordan	jordan	PROPN
easat-3117	377	47	,	,	PUNCT
easat-3117	377	48	2003	2003	NUM
easat-3117	377	49	.	.	PUNCT
easat-3117	378	1	[	[	X
easat-3117	378	2	17	17	NUM
easat-3117	378	3	]	]	X
easat-3117	378	4	s.	s.	PROPN
easat-3117	378	5	fawzy	fawzy	PROPN
easat-3117	378	6	,	,	PUNCT
easat-3117	378	7	assessment	assessment	NOUN
easat-3117	378	8	of	of	ADP
easat-3117	378	9	corporate	corporate	ADJ
easat-3117	378	10	governance	governance	NOUN
easat-3117	378	11	in	in	ADP
easat-3117	378	12	egypt	egypt	PROPN
easat-3117	378	13	,	,	PUNCT
easat-3117	378	14	the	the	DET
easat-3117	378	15	egyptian	egyptian	ADJ
easat-3117	378	16	center	center	NOUN
easat-3117	378	17	for	for	ADP
easat-3117	378	18	economic	economic	ADJ
easat-3117	378	19	studies	study	NOUN
easat-3117	378	20	,	,	PUNCT
easat-3117	378	21	egypt	egypt	PROPN
easat-3117	378	22	,	,	PUNCT
easat-3117	378	23	2003	2003	NUM
easat-3117	378	24	.	.	PUNCT
easat-3117	378	25	https://eces.org.eg/wp-content/uploads/2023/07/assessment-of-corporate-governance-in-egypt-wp82-april2003.pdf	https://eces.org.eg/wp-content/uploads/2023/07/assessment-of-corporate-governance-in-egypt-wp82-april2003.pdf	NOUN
easat-3117	378	26	.	.	PUNCT
easat-3117	379	1	[	[	X
easat-3117	379	2	18	18	NUM
easat-3117	379	3	]	]	X
easat-3117	379	4	d.r	d.r	PROPN
easat-3117	379	5	.	.	PROPN
easat-3117	379	6	hermanson	hermanson	PROPN
easat-3117	379	7	,	,	PUNCT
easat-3117	379	8	l.e	l.e	PROPN
easat-3117	379	9	.	.	PROPN
easat-3117	379	10	rittenberg	rittenberg	PROPN
easat-3117	379	11	,	,	PUNCT
easat-3117	379	12	internal	internal	ADJ
easat-3117	379	13	audit	audit	NOUN
easat-3117	379	14	and	and	CCONJ
easat-3117	379	15	organizational	organizational	ADJ
easat-3117	379	16	governance	governance	NOUN
easat-3117	379	17	,	,	PUNCT
easat-3117	379	18	2003	2003	NUM
easat-3117	379	19	.	.	PUNCT
easat-3117	380	1	[	[	X
easat-3117	380	2	19	19	NUM
easat-3117	380	3	]	]	SYM
easat-3117	380	4	a.b	a.b	PROPN
easat-3117	380	5	.	.	PROPN
easat-3117	380	6	carroll	carroll	PROPN
easat-3117	380	7	,	,	PUNCT
easat-3117	380	8	the	the	DET
easat-3117	380	9	pyramid	pyramid	NOUN
easat-3117	380	10	of	of	ADP
easat-3117	380	11	corporate	corporate	ADJ
easat-3117	380	12	social	social	ADJ
easat-3117	380	13	responsibility	responsibility	NOUN
easat-3117	380	14	:	:	PUNCT
easat-3117	380	15	toward	toward	ADP
easat-3117	380	16	the	the	DET
easat-3117	380	17	moral	moral	ADJ
easat-3117	380	18	management	management	NOUN
easat-3117	380	19	of	of	ADP
easat-3117	380	20	organizational	organizational	ADJ
easat-3117	380	21	stakeholders	stakeholder	NOUN
easat-3117	380	22	,	,	PUNCT
easat-3117	380	23	bus	bus	NOUN
easat-3117	380	24	.	.	PUNCT
easat-3117	380	25	horiz	horiz	PROPN
easat-3117	380	26	.	.	PUNCT
easat-3117	381	1	34	34	NUM
easat-3117	381	2	(	(	PUNCT
easat-3117	381	3	1991	1991	NUM
easat-3117	381	4	)	)	PUNCT
easat-3117	382	1	39–4	39–4	PROPN
easat-3117	382	2	.	.	PUNCT
easat-3117	382	3	https://doi.org/10.1016/0007-6813(91)90005-g	https://doi.org/10.1016/0007-6813(91)90005-g	NOUN
easat-3117	382	4	.	.	PUNCT
easat-3117	383	1	[	[	X
easat-3117	383	2	20	20	NUM
easat-3117	383	3	]	]	PUNCT
easat-3117	383	4	a.	a.	NOUN
easat-3117	383	5	gill	gill	PROPN
easat-3117	383	6	,	,	PUNCT
easat-3117	383	7	corporate	corporate	ADJ
easat-3117	383	8	governance	governance	NOUN
easat-3117	383	9	in	in	ADP
easat-3117	383	10	credit	credit	NOUN
easat-3117	383	11	lyonnais	lyonnais	PROPN
easat-3117	383	12	s.a	s.a	PROPN
easat-3117	383	13	(	(	PUNCT
easat-3117	383	14	clsa	clsa	PROPN
easat-3117	383	15	)	)	PUNCT
easat-3117	383	16	,	,	PUNCT
easat-3117	383	17	assoc	assoc	PROPN
easat-3117	383	18	.	.	PUNCT
easat-3117	383	19	invest	invest	PROPN
easat-3117	383	20	.	.	PUNCT
easat-3117	384	1	res	re	NOUN
easat-3117	384	2	.	.	PUNCT
easat-3117	385	1	(	(	PUNCT
easat-3117	385	2	2003	2003	NUM
easat-3117	385	3	)	)	PUNCT
easat-3117	385	4	.	.	PUNCT
easat-3117	386	1	www.clsa.com	www.clsa.com	X
easat-3117	386	2	.	.	PUNCT
easat-3117	387	1	[	[	X
easat-3117	387	2	21	21	NUM
easat-3117	387	3	]	]	PUNCT
easat-3117	387	4	socpa	socpa	VERB
easat-3117	387	5	,	,	PUNCT
easat-3117	387	6	guide	guide	VERB
easat-3117	387	7	to	to	ADP
easat-3117	387	8	professional	professional	ADJ
easat-3117	387	9	code	code	NOUN
easat-3117	387	10	of	of	ADP
easat-3117	387	11	conduct	conduct	NOUN
easat-3117	387	12	and	and	CCONJ
easat-3117	387	13	ethics	ethic	NOUN
easat-3117	387	14	,	,	PUNCT
easat-3117	387	15	saudi	saudi	ADJ
easat-3117	387	16	organization	organization	NOUN
easat-3117	387	17	for	for	ADP
easat-3117	387	18	certified	certify	VERB
easat-3117	387	19	public	public	ADJ
easat-3117	387	20	accountants	accountant	NOUN
easat-3117	387	21	,	,	PUNCT
easat-3117	387	22	2022	2022	NUM
easat-3117	387	23	.	.	PUNCT
easat-3117	388	1	https://socpa.org.sa/socpa/media-center/news/2022/3530.aspx?lang=en-us	https://socpa.org.sa/socpa/media-center/news/2022/3530.aspx?lang=en-us	PROPN
easat-3117	388	2	.	.	PUNCT
easat-3117	389	1	[	[	X
easat-3117	389	2	22	22	NUM
easat-3117	389	3	]	]	X
easat-3117	389	4	l.k.-h	l.k.-h	NOUN
easat-3117	389	5	.	.	PUNCT
easat-3117	389	6	catherine	catherine	PROPN
easat-3117	389	7	,	,	PUNCT
easat-3117	389	8	j.d	j.d	PROPN
easat-3117	389	9	.	.	PROPN
easat-3117	389	10	sullivan	sullivan	PROPN
easat-3117	389	11	,	,	PUNCT
easat-3117	389	12	afforesting	afforest	VERB
easat-3117	389	13	the	the	DET
easat-3117	389	14	corporate	corporate	ADJ
easat-3117	389	15	governance	governance	NOUN
easat-3117	389	16	in	in	ADP
easat-3117	389	17	the	the	DET
easat-3117	389	18	development	development	NOUN
easat-3117	389	19	and	and	CCONJ
easat-3117	389	20	rising	rise	VERB
easat-3117	389	21	and	and	CCONJ
easat-3117	389	22	transitional	transitional	ADJ
easat-3117	389	23	economies	economy	NOUN
easat-3117	389	24	,	,	PUNCT
easat-3117	389	25	cipe	cipe	NOUN
easat-3117	389	26	(	(	PUNCT
easat-3117	389	27	2003	2003	NUM
easat-3117	389	28	)	)	PUNCT
easat-3117	389	29	.	.	PUNCT
easat-3117	390	1	www.cipe.orgtopic/coruption	www.cipe.orgtopic/coruption	NOUN
easat-3117	390	2	.	.	PUNCT
easat-3117	391	1	[	[	X
easat-3117	391	2	23	23	NUM
easat-3117	391	3	]	]	X
easat-3117	391	4	j.f	j.f	PROPN
easat-3117	391	5	.	.	PROPN
easat-3117	391	6	mutchler	mutchler	NOUN
easat-3117	391	7	,	,	PUNCT
easat-3117	391	8	independence	independence	NOUN
easat-3117	391	9	and	and	CCONJ
easat-3117	391	10	objectivity	objectivity	NOUN
easat-3117	391	11	:	:	PUNCT
easat-3117	391	12	a	a	DET
easat-3117	391	13	framework	framework	NOUN
easat-3117	391	14	for	for	ADP
easat-3117	391	15	research	research	NOUN
easat-3117	391	16	opportunities	opportunity	NOUN
easat-3117	391	17	in	in	ADP
easat-3117	391	18	internal	internal	ADJ
easat-3117	391	19	auditing	auditing	NOUN
easat-3117	391	20	,	,	PUNCT
easat-3117	391	21	the	the	DET
easat-3117	391	22	iia	iia	PROPN
easat-3117	391	23	research	research	PROPN
easat-3117	391	24	foundation	foundation	PROPN
easat-3117	391	25	,	,	PUNCT
easat-3117	391	26	2003	2003	NUM
easat-3117	391	27	.	.	PUNCT
easat-3117	392	1	https://www.iiasa.org.za/store/viewproduct.aspx?id=1667136	https://www.iiasa.org.za/store/viewproduct.aspx?id=1667136	NOUN
easat-3117	392	2	.	.	PUNCT
easat-3117	393	1	[	[	X
easat-3117	393	2	24	24	NUM
easat-3117	393	3	]	]	PUNCT
easat-3117	393	4	l.	l.	PROPN
easat-3117	393	5	zingales	zingales	PROPN
easat-3117	393	6	,	,	PUNCT
easat-3117	393	7	corporate	corporate	ADJ
easat-3117	393	8	governance	governance	NOUN
easat-3117	393	9	,	,	PUNCT
easat-3117	393	10	nebr	nebr	NOUN
easat-3117	393	11	working	working	NOUN
easat-3117	393	12	,	,	PUNCT
easat-3117	393	13	cambridge	cambridge	PROPN
easat-3117	393	14	,	,	PUNCT
easat-3117	393	15	massachusetts	massachusetts	PROPN
easat-3117	393	16	,	,	PUNCT
easat-3117	393	17	united	united	PROPN
easat-3117	393	18	states	states	PROPN
easat-3117	393	19	;	;	PUNCT
easat-3117	393	20	,	,	PUNCT
easat-3117	393	21	1997	1997	NUM
easat-3117	393	22	.	.	PUNCT
easat-3117	394	1	https://www.nber.org/system/files/working_papers/w6309/w6309.pdf	https://www.nber.org/system/files/working_papers/w6309/w6309.pdf	PROPN
easat-3117	394	2	.	.	PUNCT
easat-3117	395	1	[	[	X
easat-3117	395	2	25	25	NUM
easat-3117	395	3	]	]	X
easat-3117	395	4	z.k	z.k	PROPN
easat-3117	395	5	.	.	PROPN
easat-3117	395	6	rezaee	rezaee	PROPN
easat-3117	395	7	,	,	PUNCT
easat-3117	395	8	g.	g.	PROPN
easat-3117	395	9	mimmier	mimmier	NOUN
easat-3117	395	10	,	,	PUNCT
easat-3117	395	11	improving	improve	VERB
easat-3117	395	12	corporate	corporate	ADJ
easat-3117	395	13	governance	governance	NOUN
easat-3117	395	14	:	:	PUNCT
easat-3117	395	15	the	the	DET
easat-3117	395	16	role	role	NOUN
easat-3117	395	17	of	of	ADP
easat-3117	395	18	audit	audit	NOUN
easat-3117	395	19	committee	committee	NOUN
easat-3117	395	20	disclosures	disclosure	NOUN
easat-3117	395	21	"	"	PUNCT
easat-3117	395	22	,	,	PUNCT
easat-3117	395	23	manag	manag	PROPN
easat-3117	395	24	.	.	PUNCT
easat-3117	395	25	audit	audit	PROPN
easat-3117	395	26	.	.	PUNCT
easat-3117	396	1	j.	j.	PROPN
easat-3117	396	2	18	18	NUM
easat-3117	396	3	(	(	PUNCT
easat-3117	396	4	2003	2003	NUM
easat-3117	396	5	)	)	PUNCT
easat-3117	396	6	530–537	530–537	NUM
easat-3117	396	7	.	.	PUNCT
easat-3117	396	8	https://doi.org/10.1108/02686900310482669	https://doi.org/10.1108/02686900310482669	PROPN
easat-3117	396	9	.	.	PUNCT
easat-3117	397	1	[	[	X
easat-3117	397	2	26	26	NUM
easat-3117	397	3	]	]	X
easat-3117	397	4	a.h	a.h	PROPN
easat-3117	397	5	.	.	PROPN
easat-3117	397	6	jumaa	jumaa	PROPN
easat-3117	397	7	,	,	PUNCT
easat-3117	397	8	institutional	institutional	ADJ
easat-3117	397	9	control	control	NOUN
easat-3117	397	10	and	and	CCONJ
easat-3117	397	11	dimensions	dimension	NOUN
easat-3117	397	12	of	of	ADP
easat-3117	397	13	development	development	NOUN
easat-3117	397	14	within	within	ADP
easat-3117	397	15	the	the	DET
easat-3117	397	16	framework	framework	NOUN
easat-3117	397	17	of	of	ADP
easat-3117	397	18	practicing	practice	VERB
easat-3117	397	19	the	the	DET
easat-3117	397	20	internal	internal	ADJ
easat-3117	397	21	auditing	auditing	NOUN
easat-3117	397	22	profession	profession	NOUN
easat-3117	397	23	,	,	PUNCT
easat-3117	397	24	in	in	ADP
easat-3117	397	25	:	:	PUNCT
easat-3117	397	26	fifth	fifth	ADJ
easat-3117	397	27	prof	prof	NOUN
easat-3117	397	28	.	.	PUNCT
easat-3117	397	29	sci	sci	PROPN
easat-3117	397	30	.	.	PUNCT
easat-3117	397	31	conf	conf	PROPN
easat-3117	397	32	.	.	PUNCT
easat-3117	398	1	under	under	ADP
easat-3117	398	2	slogan	slogan	NOUN
easat-3117	398	3	institutional	institutional	ADJ
easat-3117	398	4	control	control	NOUN
easat-3117	398	5	facil	facil	PROPN
easat-3117	398	6	.	.	PUNCT
easat-3117	399	1	contin	contin	AUX
easat-3117	399	2	.	.	PUNCT
easat-3117	399	3	,	,	PUNCT
easat-3117	399	4	jordanian	jordanian	ADJ
easat-3117	399	5	society	society	NOUN
easat-3117	399	6	of	of	ADP
easat-3117	399	7	certified	certify	VERB
easat-3117	399	8	public	public	ADJ
easat-3117	399	9	accountants	accountant	NOUN
easat-3117	399	10	,	,	PUNCT
easat-3117	399	11	amman	amman	PROPN
easat-3117	399	12	,	,	PUNCT
easat-3117	399	13	jordan	jordan	PROPN
easat-3117	399	14	,	,	PUNCT
easat-3117	399	15	2003	2003	NUM
easat-3117	399	16	.	.	PUNCT
easat-3117	400	1	[	[	X
easat-3117	400	2	27	27	NUM
easat-3117	400	3	]	]	PUNCT
easat-3117	400	4	m.	m.	NOUN
easat-3117	400	5	mangena	mangena	PROPN
easat-3117	400	6	,	,	PUNCT
easat-3117	400	7	r.	r.	PROPN
easat-3117	400	8	pike	pike	PROPN
easat-3117	400	9	,	,	PUNCT
easat-3117	400	10	the	the	DET
easat-3117	400	11	effect	effect	NOUN
easat-3117	400	12	of	of	ADP
easat-3117	400	13	audit	audit	NOUN
easat-3117	400	14	committee	committee	NOUN
easat-3117	400	15	shareholding	shareholding	NOUN
easat-3117	400	16	,	,	PUNCT
easat-3117	400	17	financial	financial	ADJ
easat-3117	400	18	expertise	expertise	NOUN
easat-3117	400	19	and	and	CCONJ
easat-3117	400	20	size	size	NOUN
easat-3117	400	21	on	on	ADP
easat-3117	400	22	interim	interim	ADJ
easat-3117	400	23	financial	financial	ADJ
easat-3117	400	24	disclosures	disclosure	NOUN
easat-3117	400	25	,	,	PUNCT
easat-3117	400	26	account	account	NOUN
easat-3117	400	27	.	.	PUNCT
easat-3117	401	1	bus	bus	NOUN
easat-3117	401	2	.	.	PUNCT
easat-3117	402	1	res	re	NOUN
easat-3117	402	2	.	.	PROPN
easat-3117	403	1	35	35	NUM
easat-3117	403	2	(	(	PUNCT
easat-3117	403	3	2005	2005	NUM
easat-3117	403	4	)	)	PUNCT
easat-3117	403	5	327–549	327–549	NUM
easat-3117	403	6	.	.	PUNCT
easat-3117	404	1	https://doi.org/10.1080/00014788.2005.9729998	https://doi.org/10.1080/00014788.2005.9729998	X
easat-3117	404	2	.	.	PUNCT
easat-3117	405	1	[	[	X
easat-3117	405	2	28	28	NUM
easat-3117	405	3	]	]	X
easat-3117	405	4	r.	r.	PROPN
easat-3117	405	5	joshua	joshua	PROPN
easat-3117	405	6	,	,	PUNCT
easat-3117	405	7	a	a	DET
easat-3117	405	8	proposed	propose	VERB
easat-3117	405	9	corporate	corporate	ADJ
easat-3117	405	10	governance	governance	NOUN
easat-3117	405	11	reform	reform	NOUN
easat-3117	405	12	:	:	PUNCT
easat-3117	405	13	financial	financial	ADJ
easat-3117	405	14	statements	statement	NOUN
easat-3117	405	15	insurance	insurance	NOUN
easat-3117	405	16	"	"	PUNCT
easat-3117	405	17	,	,	PUNCT
easat-3117	405	18	j.	j.	PROPN
easat-3117	405	19	eng	eng	PROPN
easat-3117	405	20	.	.	PROPN
easat-3117	405	21	technol	technol	PROPN
easat-3117	405	22	.	.	PROPN
easat-3117	405	23	manag	manag	PROPN
easat-3117	405	24	.	.	PUNCT
easat-3117	406	1	23	23	NUM
easat-3117	406	2	(	(	PUNCT
easat-3117	406	3	2006	2006	NUM
easat-3117	406	4	)	)	PUNCT
easat-3117	407	1	130–146	130–146	NUM
easat-3117	407	2	.	.	PUNCT
easat-3117	408	1	https://doi.org/10.1016/j.jengtecman.2006.02.009	https://doi.org/10.1016/j.jengtecman.2006.02.009	X
easat-3117	408	2	.	.	PUNCT
easat-3117	409	1	[	[	X
easat-3117	409	2	29	29	NUM
easat-3117	409	3	]	]	X
easat-3117	409	4	i.	i.	PROPN
easat-3117	409	5	zwelf	zwelf	PROPN
easat-3117	409	6	,	,	PUNCT
easat-3117	409	7	k.	k.	PROPN
easat-3117	409	8	al	al	PROPN
easat-3117	409	9	-	-	PUNCT
easat-3117	409	10	jawhar	jawhar	PROPN
easat-3117	409	11	,	,	PUNCT
easat-3117	409	12	the	the	DET
easat-3117	409	13	role	role	NOUN
easat-3117	409	14	of	of	ADP
easat-3117	409	15	commitment	commitment	NOUN
easat-3117	409	16	to	to	ADP
easat-3117	409	17	internal	internal	ADJ
easat-3117	409	18	control	control	NOUN
easat-3117	409	19	elements	element	NOUN
easat-3117	409	20	in	in	ADP
easat-3117	409	21	strengthening	strengthen	VERB
easat-3117	409	22	the	the	DET
easat-3117	409	23	foundations	foundation	NOUN
easat-3117	409	24	of	of	ADP
easat-3117	409	25	institutional	institutional	ADJ
easat-3117	409	26	control	control	NOUN
easat-3117	409	27	"	"	PUNCT
easat-3117	409	28	,	,	PUNCT
easat-3117	409	29	j.	j.	PROPN
easat-3117	409	30	humanit	humanit	PROPN
easat-3117	409	31	.	.	PUNCT
easat-3117	410	1	res	re	NOUN
easat-3117	410	2	.	.	PUNCT
easat-3117	410	3	stud	stud	PROPN
easat-3117	410	4	.	.	PUNCT
easat-3117	411	1	20	20	NUM
easat-3117	411	2	(	(	PUNCT
easat-3117	411	3	2007	2007	NUM
easat-3117	411	4	)	)	PUNCT
easat-3117	411	5	232–258	232–258	NUM
easat-3117	411	6	.	.	PUNCT
easat-3117	412	1	[	[	X
easat-3117	412	2	30	30	NUM
easat-3117	412	3	]	]	PUNCT
easat-3117	412	4	m.	m.	NOUN
easat-3117	412	5	matar	matar	PROPN
easat-3117	412	6	,	,	PUNCT
easat-3117	412	7	a.n	a.n	PROPN
easat-3117	412	8	.	.	PROPN
easat-3117	412	9	nour	nour	PROPN
easat-3117	412	10	,	,	PUNCT
easat-3117	412	11	the	the	DET
easat-3117	412	12	extent	extent	NOUN
easat-3117	412	13	to	to	PART
easat-3117	412	14	which	which	PRON
easat-3117	412	15	jordanian	jordanian	ADJ
easat-3117	412	16	public	public	ADJ
easat-3117	412	17	joint	joint	ADJ
easat-3117	412	18	-	-	PUNCT
easat-3117	412	19	stock	stock	NOUN
easat-3117	412	20	companies	company	NOUN
easat-3117	412	21	adhere	adhere	VERB
easat-3117	412	22	to	to	ADP
easat-3117	412	23	the	the	DET
easat-3117	412	24	principles	principle	NOUN
easat-3117	412	25	of	of	ADP
easat-3117	412	26	improving	improve	VERB
easat-3117	412	27	the	the	DET
easat-3117	412	28	performance	performance	NOUN
easat-3117	412	29	of	of	ADP
easat-3117	412	30	government	government	NOUN
easat-3117	412	31	institutions	institution	NOUN
easat-3117	412	32	:	:	PUNCT
easat-3117	412	33	a	a	DET
easat-3117	412	34	comparative	comparative	ADJ
easat-3117	412	35	analytical	analytical	ADJ
easat-3117	412	36	study	study	NOUN
easat-3117	412	37	between	between	ADP
easat-3117	412	38	the	the	DET
easat-3117	412	39	banking	banking	NOUN
easat-3117	412	40	and	and	CCONJ
easat-3117	412	41	industrial	industrial	ADJ
easat-3117	412	42	sectors	sector	NOUN
easat-3117	412	43	,	,	PUNCT
easat-3117	412	44	jordanian	jordanian	ADJ
easat-3117	412	45	j.	j.	PROPN
easat-3117	412	46	bus	bus	PROPN
easat-3117	412	47	.	.	PUNCT
easat-3117	413	1	adm	adm	PROPN
easat-3117	413	2	.	.	PROPN
easat-3117	414	1	3	3	NUM
easat-3117	414	2	(	(	PUNCT
easat-3117	414	3	2007	2007	NUM
easat-3117	414	4	)	)	PUNCT
easat-3117	414	5	46–71	46–71	NOUN
easat-3117	414	6	.	.	PUNCT
easat-3117	415	1	[	[	X
easat-3117	415	2	31	31	NUM
easat-3117	415	3	]	]	PUNCT
easat-3117	415	4	d.	d.	PROPN
easat-3117	415	5	fateh	fateh	PROPN
easat-3117	415	6	,	,	PUNCT
easat-3117	415	7	b.b	b.b	PROPN
easat-3117	415	8	.	.	PROPN
easat-3117	415	9	aishi	aishi	PROPN
easat-3117	415	10	,	,	PUNCT
easat-3117	415	11	corporate	corporate	ADJ
easat-3117	415	12	governance	governance	NOUN
easat-3117	415	13	as	as	ADP
easat-3117	415	14	a	a	DET
easat-3117	415	15	tool	tool	NOUN
easat-3117	415	16	for	for	ADP
easat-3117	415	17	ensuring	ensure	VERB
easat-3117	415	18	the	the	DET
easat-3117	415	19	authenticity	authenticity	NOUN
easat-3117	415	20	of	of	ADP
easat-3117	415	21	financial	financial	ADJ
easat-3117	415	22	information	information	NOUN
easat-3117	415	23	and	and	CCONJ
easat-3117	415	24	accounting	accounting	NOUN
easat-3117	415	25	systems	system	NOUN
easat-3117	415	26	and	and	CCONJ
easat-3117	415	27	their	their	PRON
easat-3117	415	28	impact	impact	NOUN
easat-3117	415	29	on	on	ADP
easat-3117	415	30	the	the	DET
easat-3117	415	31	level	level	NOUN
easat-3117	415	32	of	of	ADP
easat-3117	415	33	market	market	NOUN
easat-3117	415	34	performance	performance	NOUN
easat-3117	415	35	,	,	PUNCT
easat-3117	415	36	in	in	ADP
easat-3117	415	37	:	:	PUNCT
easat-3117	415	38	res	re	NOUN
easat-3117	415	39	.	.	PUNCT
easat-3117	415	40	present	present	ADJ
easat-3117	415	41	.	.	PUNCT
easat-3117	416	1	to	to	ADP
easat-3117	416	2	third	third	PROPN
easat-3117	416	3	sci	sci	PROPN
easat-3117	416	4	.	.	PUNCT
easat-3117	416	5	conf	conf	PROPN
easat-3117	416	6	.	.	PUNCT
easat-3117	417	1	coll	coll	PROPN
easat-3117	417	2	.	.	PUNCT
easat-3117	418	1	econ	econ	PROPN
easat-3117	418	2	.	.	PUNCT
easat-3117	419	1	adm	adm	PROPN
easat-3117	419	2	.	.	PUNCT
easat-3117	420	1	sci	sci	PROPN
easat-3117	420	2	.	.	PROPN
easat-3117	420	3	,	,	PUNCT
easat-3117	420	4	applied	apply	VERB
easat-3117	420	5	science	science	NOUN
easat-3117	420	6	private	private	ADJ
easat-3117	420	7	university	university	NOUN
easat-3117	420	8	,	,	PUNCT
easat-3117	420	9	amman	amman	PROPN
easat-3117	420	10	,	,	PUNCT
easat-3117	420	11	jordan	jordan	PROPN
easat-3117	420	12	,	,	PUNCT
easat-3117	420	13	2008	2008	NUM
easat-3117	420	14	.	.	PUNCT
easat-3117	421	1	[	[	X
easat-3117	421	2	32	32	NUM
easat-3117	421	3	]	]	X
easat-3117	421	4	s.k.m	s.k.m	PROPN
easat-3117	421	5	.	.	PUNCT
easat-3117	421	6	issa	issa	PROPN
easat-3117	421	7	,	,	PUNCT
easat-3117	421	8	factors	factor	NOUN
easat-3117	421	9	determining	determine	VERB
easat-3117	421	10	the	the	DET
easat-3117	421	11	quality	quality	NOUN
easat-3117	421	12	of	of	ADP
easat-3117	421	13	the	the	DET
easat-3117	421	14	internal	internal	ADJ
easat-3117	421	15	audit	audit	NOUN
easat-3117	421	16	function	function	NOUN
easat-3117	421	17	in	in	ADP
easat-3117	421	18	improving	improve	VERB
easat-3117	421	19	the	the	DET
easat-3117	421	20	quality	quality	NOUN
easat-3117	421	21	of	of	ADP
easat-3117	421	22	corporate	corporate	ADJ
easat-3117	421	23	governance	governance	NOUN
easat-3117	421	24	:	:	PUNCT
easat-3117	421	25	with	with	ADP
easat-3117	421	26	an	an	DET
easat-3117	421	27	applied	apply	VERB
easat-3117	421	28	study	study	NOUN
easat-3117	421	29	,	,	PUNCT
easat-3117	421	30	j.	j.	PROPN
easat-3117	421	31	fac	fac	PROPN
easat-3117	421	32	.	.	PUNCT
easat-3117	422	1	commer	commer	PROPN
easat-3117	422	2	.	.	PUNCT
easat-3117	423	1	sci	sci	PROPN
easat-3117	423	2	.	.	PUNCT
easat-3117	424	1	res	res	PROPN
easat-3117	424	2	.	.	PUNCT
easat-3117	425	1	alexandria	alexandria	PROPN
easat-3117	425	2	univ	univ	PROPN
easat-3117	425	3	.	.	PROPN
easat-3117	426	1	45	45	NUM
easat-3117	426	2	(	(	PUNCT
easat-3117	426	3	2008	2008	NUM
easat-3117	426	4	)	)	PUNCT
easat-3117	426	5	1–57	1–57	NOUN
easat-3117	426	6	.	.	PUNCT
easat-3117	427	1	[	[	X
easat-3117	427	2	33	33	NUM
easat-3117	427	3	]	]	X
easat-3117	427	4	n.	n.	PROPN
easat-3117	427	5	malhotra	malhotra	PROPN
easat-3117	427	6	,	,	PUNCT
easat-3117	427	7	marketing	marketing	NOUN
easat-3117	427	8	research	research	NOUN
easat-3117	427	9	,	,	PUNCT
easat-3117	427	10	in	in	ADP
easat-3117	427	11	:	:	PUNCT
easat-3117	427	12	englewood	englewood	PROPN
easat-3117	427	13	cliffs	cliffs	PROPN
easat-3117	427	14	,	,	PUNCT
easat-3117	427	15	n	n	CCONJ
easat-3117	427	16	,	,	PUNCT
easat-3117	427	17	4th	4th	ADJ
easat-3117	427	18	ed	ed	NOUN
easat-3117	427	19	.	.	PROPN
easat-3117	427	20	,	,	PUNCT
easat-3117	427	21	prentice	prentice	NOUN
easat-3117	427	22	-	-	PUNCT
easat-3117	427	23	hall	hall	NOUN
easat-3117	427	24	,	,	PUNCT
easat-3117	427	25	inc	inc	PROPN
easat-3117	427	26	,	,	PUNCT
easat-3117	427	27	2003	2003	NUM
easat-3117	427	28	.	.	PUNCT
easat-3117	428	1	[	[	X
easat-3117	428	2	34	34	NUM
easat-3117	428	3	]	]	X
easat-3117	428	4	h.	h.	PROPN
easat-3117	428	5	al	al	PROPN
easat-3117	428	6	-	-	PUNCT
easat-3117	428	7	qadi	qadi	PROPN
easat-3117	428	8	,	,	PUNCT
easat-3117	428	9	internal	internal	ADJ
easat-3117	428	10	audit	audit	NOUN
easat-3117	428	11	,	,	PUNCT
easat-3117	428	12	1st	1st	ADJ
easat-3117	428	13	ed	ed	NOUN
easat-3117	428	14	.	.	PROPN
easat-3117	428	15	,	,	PUNCT
easat-3117	428	16	damascus	damascus	PROPN
easat-3117	428	17	university	university	NOUN
easat-3117	428	18	publications	publication	NOUN
easat-3117	428	19	,	,	PUNCT
easat-3117	428	20	damascus	damascus	PROPN
easat-3117	428	21	,	,	PUNCT
easat-3117	428	22	2008	2008	NUM
easat-3117	428	23	.	.	PUNCT