id	sid	tid	token	lemma	pos
easat-3376	1	1	edelweiss	edelweiss	PROPN
easat-3376	1	2	applied	apply	VERB
easat-3376	1	3	science	science	NOUN
easat-3376	1	4	and	and	CCONJ
easat-3376	1	5	technology	technology	NOUN
easat-3376	1	6	issn	issn	PROPN
easat-3376	1	7	:	:	PUNCT
easat-3376	1	8	2576	2576	NUM
easat-3376	1	9	-	-	SYM
easat-3376	1	10	8484	8484	NUM
easat-3376	1	11	vol	vol	NOUN
easat-3376	1	12	.	.	PROPN
easat-3376	1	13	8	8	NUM
easat-3376	1	14	,	,	PUNCT
easat-3376	1	15	no	no	INTJ
easat-3376	1	16	.	.	NOUN
easat-3376	1	17	6313	6313	NUM
easat-3376	1	18	-	-	SYM
easat-3376	1	19	6324	6324	NUM
easat-3376	1	20	2024	2024	NUM
easat-3376	1	21	publisher	publisher	NOUN
easat-3376	1	22	:	:	PUNCT
easat-3376	1	23	learning	learn	VERB
easat-3376	1	24	gate	gate	NOUN
easat-3376	1	25	doi	doi	PROPN
easat-3376	1	26	:	:	PUNCT
easat-3376	1	27	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	1	28	©	©	PROPN
easat-3376	1	29	2024	2024	NUM
easat-3376	1	30	by	by	ADP
easat-3376	1	31	the	the	DET
easat-3376	1	32	authors	author	NOUN
easat-3376	1	33	;	;	PUNCT
easat-3376	1	34	licensee	licensee	PROPN
easat-3376	1	35	learning	learning	NOUN
easat-3376	1	36	gate	gate	NOUN
easat-3376	1	37	©	©	PROPN
easat-3376	1	38	2024	2024	NUM
easat-3376	1	39	by	by	ADP
easat-3376	1	40	the	the	DET
easat-3376	1	41	authors	author	NOUN
easat-3376	1	42	;	;	PUNCT
easat-3376	1	43	licensee	licensee	PROPN
easat-3376	1	44	learning	learn	VERB
easat-3376	1	45	gate	gate	NOUN
easat-3376	1	46	*	*	PUNCT
easat-3376	1	47	correspondence	correspondence	NOUN
easat-3376	1	48	:	:	PUNCT
easat-3376	1	49	trijokoraharjo@mail.unnes.ac.id	trijokoraharjo@mail.unnes.ac.id	X
easat-3376	1	50	a	a	DET
easat-3376	1	51	conceptual	conceptual	ADJ
easat-3376	1	52	model	model	NOUN
easat-3376	1	53	of	of	ADP
easat-3376	1	54	internal	internal	ADJ
easat-3376	1	55	audit	audit	NOUN
easat-3376	1	56	capability	capability	NOUN
easat-3376	1	57	model	model	NOUN
easat-3376	1	58	(	(	PUNCT
easat-3376	1	59	iacm	iacm	PROPN
easat-3376	1	60	)	)	PUNCT
easat-3376	1	61	development	development	NOUN
easat-3376	1	62	to	to	PART
easat-3376	1	63	improve	improve	VERB
easat-3376	1	64	accountability	accountability	NOUN
easat-3376	1	65	of	of	ADP
easat-3376	1	66	education	education	NOUN
easat-3376	1	67	funding	funding	NOUN
easat-3376	1	68	management	management	NOUN
easat-3376	1	69	in	in	ADP
easat-3376	1	70	private	private	ADJ
easat-3376	1	71	high	high	ADJ
easat-3376	1	72	schools	school	NOUN
easat-3376	1	73	in	in	ADP
easat-3376	1	74	semarang	semarang	PROPN
easat-3376	1	75	city	city	PROPN
easat-3376	1	76	tri	tri	PROPN
easat-3376	1	77	joko	joko	PROPN
easat-3376	1	78	raharjo1	raharjo1	PROPN
easat-3376	1	79	*	*	PROPN
easat-3376	1	80	,	,	PUNCT
easat-3376	1	81	arief	arief	PROPN
easat-3376	1	82	yulianto2	yulianto2	PROPN
easat-3376	1	83	,	,	PUNCT
easat-3376	1	84	sandy	sandy	PROPN
easat-3376	1	85	arief3	arief3	PROPN
easat-3376	1	86	,	,	PUNCT
easat-3376	1	87	yuli	yuli	PROPN
easat-3376	1	88	pendriana4	pendriana4	PROPN
easat-3376	2	1	1universitas	1universitas	NUM
easat-3376	2	2	negeri	negeri	PROPN
easat-3376	2	3	semarang	semarang	PROPN
easat-3376	2	4	,	,	PUNCT
easat-3376	2	5	indonesia	indonesia	PROPN
easat-3376	2	6	;	;	PUNCT
easat-3376	2	7	trijokoraharjo@mail.unnes.ac.id	trijokoraharjo@mail.unnes.ac.id	X
easat-3376	2	8	(	(	PUNCT
easat-3376	2	9	t.j.r	t.j.r	NOUN
easat-3376	2	10	.	.	PUNCT
easat-3376	2	11	)	)	PUNCT
easat-3376	2	12	.	.	PUNCT
easat-3376	3	1	2department	2department	NUM
easat-3376	3	2	of	of	ADP
easat-3376	3	3	management	management	NOUN
easat-3376	3	4	,	,	PUNCT
easat-3376	3	5	faculty	faculty	NOUN
easat-3376	3	6	of	of	ADP
easat-3376	3	7	economics	economic	NOUN
easat-3376	3	8	and	and	CCONJ
easat-3376	3	9	business	business	NOUN
easat-3376	3	10	,	,	PUNCT
easat-3376	3	11	universitas	universita	NOUN
easat-3376	3	12	negeri	negeri	PROPN
easat-3376	3	13	semarang	semarang	PROPN
easat-3376	3	14	,	,	PUNCT
easat-3376	3	15	indonesia	indonesia	PROPN
easat-3376	3	16	,	,	PUNCT
easat-3376	3	17	sekaran	sekaran	PROPN
easat-3376	3	18	,	,	PUNCT
easat-3376	3	19	kec	kec	PROPN
easat-3376	3	20	.	.	PROPN
easat-3376	3	21	gunungpati	gunungpati	PROPN
easat-3376	3	22	,	,	PUNCT
easat-3376	3	23	kota	kota	PROPN
easat-3376	3	24	semarang	semarang	PROPN
easat-3376	3	25	,	,	PUNCT
easat-3376	3	26	jawa	jawa	PROPN
easat-3376	3	27	tengah	tengah	PROPN
easat-3376	3	28	50229	50229	NUM
easat-3376	3	29	;	;	PUNCT
easat-3376	3	30	ariefyulianto@mail.unnes.ac.id	ariefyulianto@mail.unnes.ac.id	X
easat-3376	3	31	(	(	PUNCT
easat-3376	3	32	a.y	a.y	PROPN
easat-3376	3	33	.	.	PUNCT
easat-3376	3	34	)	)	PUNCT
easat-3376	3	35	.	.	PUNCT
easat-3376	4	1	3department	3department	NUM
easat-3376	4	2	of	of	ADP
easat-3376	4	3	economics	economic	NOUN
easat-3376	4	4	education	education	NOUN
easat-3376	4	5	,	,	PUNCT
easat-3376	4	6	faculty	faculty	NOUN
easat-3376	4	7	of	of	ADP
easat-3376	4	8	economics	economic	NOUN
easat-3376	4	9	and	and	CCONJ
easat-3376	4	10	business	business	NOUN
easat-3376	4	11	,	,	PUNCT
easat-3376	4	12	universitas	universita	NOUN
easat-3376	4	13	negeri	negeri	PROPN
easat-3376	4	14	semarang	semarang	PROPN
easat-3376	4	15	;	;	PUNCT
easat-3376	4	16	sandy.arief@mail.unnes.ac.id	sandy.arief@mail.unnes.ac.id	PROPN
easat-3376	4	17	(	(	PUNCT
easat-3376	4	18	s.a	s.a	PROPN
easat-3376	4	19	.	.	PROPN
easat-3376	4	20	)	)	PUNCT
easat-3376	4	21	.	.	PUNCT
easat-3376	5	1	4department	4department	NUM
easat-3376	5	2	of	of	ADP
easat-3376	5	3	education	education	NOUN
easat-3376	5	4	management	management	NOUN
easat-3376	5	5	,	,	PUNCT
easat-3376	5	6	postgraduate	postgraduate	NOUN
easat-3376	5	7	school	school	NOUN
easat-3376	5	8	,	,	PUNCT
easat-3376	5	9	universitas	universitas	PROPN
easat-3376	5	10	negeri	negeri	PROPN
easat-3376	5	11	semarang	semarang	PROPN
easat-3376	5	12	,	,	PUNCT
easat-3376	5	13	indonesia	indonesia	PROPN
easat-3376	5	14	,	,	PUNCT
easat-3376	5	15	jl	jl	PROPN
easat-3376	5	16	.	.	PUNCT
easat-3376	6	1	kelud	kelud	PROPN
easat-3376	6	2	utara	utara	PROPN
easat-3376	6	3	iii	iii	NUM
easat-3376	6	4	no.15	no.15	PROPN
easat-3376	6	5	,	,	PUNCT
easat-3376	6	6	petompon	petompon	PROPN
easat-3376	6	7	,	,	PUNCT
easat-3376	6	8	kec	kec	PROPN
easat-3376	6	9	.	.	PROPN
easat-3376	6	10	gajahmungkur	gajahmungkur	PROPN
easat-3376	6	11	,	,	PUNCT
easat-3376	6	12	kota	kota	PROPN
easat-3376	6	13	semarang	semarang	PROPN
easat-3376	6	14	,	,	PUNCT
easat-3376	6	15	jawa	jawa	PROPN
easat-3376	6	16	tengah	tengah	PROPN
easat-3376	6	17	50237	50237	NUM
easat-3376	6	18	,	,	PUNCT
easat-3376	6	19	indonesia	indonesia	PROPN
easat-3376	6	20	;	;	PUNCT
easat-3376	6	21	pendrianay@students.unnes.ac.id	pendrianay@students.unnes.ac.id	PROPN
easat-3376	6	22	(	(	PUNCT
easat-3376	6	23	y.p	y.p	PROPN
easat-3376	6	24	.	.	PROPN
easat-3376	6	25	)	)	PUNCT
easat-3376	6	26	.	.	PUNCT
easat-3376	7	1	abstract	abstract	ADJ
easat-3376	7	2	:	:	PUNCT
easat-3376	7	3	stakeholder	stakeholder	NOUN
easat-3376	7	4	involvement	involvement	NOUN
easat-3376	7	5	,	,	PUNCT
easat-3376	7	6	such	such	ADJ
easat-3376	7	7	as	as	ADP
easat-3376	7	8	foundations	foundation	NOUN
easat-3376	7	9	in	in	ADP
easat-3376	7	10	school	school	NOUN
easat-3376	7	11	financial	financial	ADJ
easat-3376	7	12	management	management	NOUN
easat-3376	7	13	,	,	PUNCT
easat-3376	7	14	reflects	reflect	VERB
easat-3376	7	15	good	good	ADJ
easat-3376	7	16	coordination	coordination	NOUN
easat-3376	7	17	.	.	PUNCT
easat-3376	8	1	however	however	ADV
easat-3376	8	2	,	,	PUNCT
easat-3376	8	3	the	the	DET
easat-3376	8	4	dominant	dominant	ADJ
easat-3376	8	5	authority	authority	NOUN
easat-3376	8	6	of	of	ADP
easat-3376	8	7	foundations	foundation	NOUN
easat-3376	8	8	often	often	ADV
easat-3376	8	9	limits	limit	VERB
easat-3376	8	10	school	school	NOUN
easat-3376	8	11	management	management	NOUN
easat-3376	8	12	,	,	PUNCT
easat-3376	8	13	particularly	particularly	ADV
easat-3376	8	14	in	in	ADP
easat-3376	8	15	financial	financial	ADJ
easat-3376	8	16	management	management	NOUN
easat-3376	8	17	.	.	PUNCT
easat-3376	9	1	this	this	DET
easat-3376	9	2	research	research	NOUN
easat-3376	9	3	aims	aim	VERB
easat-3376	9	4	to	to	PART
easat-3376	9	5	enhance	enhance	VERB
easat-3376	9	6	internal	internal	ADJ
easat-3376	9	7	control	control	NOUN
easat-3376	9	8	by	by	ADP
easat-3376	9	9	adopting	adopt	VERB
easat-3376	9	10	the	the	DET
easat-3376	9	11	internal	internal	ADJ
easat-3376	9	12	audit	audit	NOUN
easat-3376	9	13	capability	capability	NOUN
easat-3376	9	14	model	model	NOUN
easat-3376	9	15	(	(	PUNCT
easat-3376	9	16	iacm	iacm	PROPN
easat-3376	9	17	)	)	PUNCT
easat-3376	9	18	.	.	PUNCT
easat-3376	10	1	while	while	SCONJ
easat-3376	10	2	foundations	foundation	NOUN
easat-3376	10	3	can	can	AUX
easat-3376	10	4	conduct	conduct	VERB
easat-3376	10	5	audits	audits	NOUN
easat-3376	10	6	,	,	PUNCT
easat-3376	10	7	schools	school	NOUN
easat-3376	10	8	need	need	VERB
easat-3376	10	9	to	to	PART
easat-3376	10	10	establish	establish	VERB
easat-3376	10	11	independent	independent	ADJ
easat-3376	10	12	audit	audit	NOUN
easat-3376	10	13	teams	team	NOUN
easat-3376	10	14	at	at	ADP
easat-3376	10	15	the	the	DET
easat-3376	10	16	managerial	managerial	ADJ
easat-3376	10	17	level	level	NOUN
easat-3376	10	18	to	to	PART
easat-3376	10	19	improve	improve	VERB
easat-3376	10	20	accountability	accountability	NOUN
easat-3376	10	21	.	.	PUNCT
easat-3376	11	1	this	this	DET
easat-3376	11	2	study	study	NOUN
easat-3376	11	3	used	use	VERB
easat-3376	11	4	the	the	DET
easat-3376	11	5	design	design	NOUN
easat-3376	11	6	-	-	PUNCT
easat-3376	11	7	based	base	VERB
easat-3376	11	8	research	research	NOUN
easat-3376	11	9	(	(	PUNCT
easat-3376	11	10	dbr	dbr	PROPN
easat-3376	11	11	)	)	PUNCT
easat-3376	11	12	method	method	NOUN
easat-3376	11	13	to	to	PART
easat-3376	11	14	develop	develop	VERB
easat-3376	11	15	a	a	DET
easat-3376	11	16	conceptual	conceptual	ADJ
easat-3376	11	17	model	model	NOUN
easat-3376	11	18	,	,	PUNCT
easat-3376	11	19	employing	employ	VERB
easat-3376	11	20	both	both	CCONJ
easat-3376	11	21	quantitative	quantitative	ADJ
easat-3376	11	22	and	and	CCONJ
easat-3376	11	23	qualitative	qualitative	ADJ
easat-3376	11	24	approaches	approach	NOUN
easat-3376	11	25	.	.	PUNCT
easat-3376	12	1	a	a	DET
easat-3376	12	2	total	total	NOUN
easat-3376	12	3	of	of	ADP
easat-3376	12	4	39	39	NUM
easat-3376	12	5	private	private	ADJ
easat-3376	12	6	schools	school	NOUN
easat-3376	12	7	in	in	ADP
easat-3376	12	8	semarang	semarang	PROPN
easat-3376	12	9	city	city	PROPN
easat-3376	12	10	participated	participate	VERB
easat-3376	12	11	,	,	PUNCT
easat-3376	12	12	with	with	ADP
easat-3376	12	13	37	37	NUM
easat-3376	12	14	headmasters	headmaster	NOUN
easat-3376	12	15	and	and	CCONJ
easat-3376	12	16	35	35	NUM
easat-3376	12	17	treasurers	treasurer	NOUN
easat-3376	12	18	providing	provide	VERB
easat-3376	12	19	quantitative	quantitative	ADJ
easat-3376	12	20	data	datum	NOUN
easat-3376	12	21	.	.	PUNCT
easat-3376	13	1	expert	expert	NOUN
easat-3376	13	2	interviews	interview	NOUN
easat-3376	13	3	followed	follow	VERB
easat-3376	13	4	to	to	PART
easat-3376	13	5	validate	validate	VERB
easat-3376	13	6	the	the	DET
easat-3376	13	7	model	model	NOUN
easat-3376	13	8	.	.	PUNCT
easat-3376	14	1	the	the	DET
easat-3376	14	2	research	research	NOUN
easat-3376	14	3	presents	present	VERB
easat-3376	14	4	a	a	DET
easat-3376	14	5	framework	framework	NOUN
easat-3376	14	6	for	for	ADP
easat-3376	14	7	systemic	systemic	ADJ
easat-3376	14	8	change	change	NOUN
easat-3376	14	9	in	in	ADP
easat-3376	14	10	financial	financial	ADJ
easat-3376	14	11	auditing	auditing	NOUN
easat-3376	14	12	,	,	PUNCT
easat-3376	14	13	positioning	position	VERB
easat-3376	14	14	an	an	DET
easat-3376	14	15	independent	independent	ADJ
easat-3376	14	16	school	school	NOUN
easat-3376	14	17	audit	audit	NOUN
easat-3376	14	18	team	team	NOUN
easat-3376	14	19	as	as	ADP
easat-3376	14	20	essential	essential	ADJ
easat-3376	14	21	for	for	ADP
easat-3376	14	22	financial	financial	ADJ
easat-3376	14	23	control	control	NOUN
easat-3376	14	24	.	.	PUNCT
easat-3376	15	1	this	this	DET
easat-3376	15	2	team	team	NOUN
easat-3376	15	3	,	,	PUNCT
easat-3376	15	4	consisting	consist	VERB
easat-3376	15	5	of	of	ADP
easat-3376	15	6	school	school	NOUN
easat-3376	15	7	practitioners	practitioner	NOUN
easat-3376	15	8	,	,	PUNCT
easat-3376	15	9	supports	support	VERB
easat-3376	15	10	transparency	transparency	NOUN
easat-3376	15	11	and	and	CCONJ
easat-3376	15	12	reduces	reduce	VERB
easat-3376	15	13	foundation	foundation	NOUN
easat-3376	15	14	regulation	regulation	NOUN
easat-3376	15	15	rigidity	rigidity	NOUN
easat-3376	15	16	.	.	PUNCT
easat-3376	16	1	the	the	DET
easat-3376	16	2	model	model	NOUN
easat-3376	16	3	offers	offer	VERB
easat-3376	16	4	opportunities	opportunity	NOUN
easat-3376	16	5	for	for	ADP
easat-3376	16	6	policymakers	policymaker	NOUN
easat-3376	16	7	and	and	CCONJ
easat-3376	16	8	educational	educational	ADJ
easat-3376	16	9	foundations	foundation	NOUN
easat-3376	16	10	to	to	PART
easat-3376	16	11	adapt	adapt	VERB
easat-3376	16	12	the	the	DET
easat-3376	16	13	concept	concept	NOUN
easat-3376	16	14	within	within	ADP
easat-3376	16	15	the	the	DET
easat-3376	16	16	private	private	ADJ
easat-3376	16	17	school	school	NOUN
easat-3376	16	18	context	context	NOUN
easat-3376	16	19	,	,	PUNCT
easat-3376	16	20	promoting	promote	VERB
easat-3376	16	21	decisions	decision	NOUN
easat-3376	16	22	to	to	PART
easat-3376	16	23	reform	reform	VERB
easat-3376	16	24	the	the	DET
easat-3376	16	25	financial	financial	ADJ
easat-3376	16	26	audit	audit	NOUN
easat-3376	16	27	system	system	NOUN
easat-3376	16	28	,	,	PUNCT
easat-3376	16	29	with	with	ADP
easat-3376	16	30	the	the	DET
easat-3376	16	31	headmaster	headmaster	NOUN
easat-3376	16	32	playing	play	VERB
easat-3376	16	33	a	a	DET
easat-3376	16	34	formal	formal	ADJ
easat-3376	16	35	audit	audit	NOUN
easat-3376	16	36	role	role	NOUN
easat-3376	16	37	.	.	PUNCT
easat-3376	17	1	keywords	keyword	NOUN
easat-3376	17	2	:	:	PUNCT
easat-3376	17	3	conceptual	conceptual	ADJ
easat-3376	17	4	model	model	NOUN
easat-3376	17	5	,	,	PUNCT
easat-3376	17	6	internal	internal	ADJ
easat-3376	17	7	audit	audit	NOUN
easat-3376	17	8	capability	capability	NOUN
easat-3376	17	9	model	model	NOUN
easat-3376	17	10	(	(	PUNCT
easat-3376	17	11	iacm	iacm	PROPN
easat-3376	17	12	)	)	PUNCT
easat-3376	17	13	,	,	PUNCT
easat-3376	17	14	accountability	accountability	NOUN
easat-3376	17	15	,	,	PUNCT
easat-3376	17	16	private	private	ADJ
easat-3376	17	17	high	high	ADJ
easat-3376	17	18	schools	school	NOUN
easat-3376	17	19	,	,	PUNCT
easat-3376	17	20	education	education	NOUN
easat-3376	17	21	funding	funding	NOUN
easat-3376	17	22	management	management	NOUN
easat-3376	17	23	.	.	PUNCT
easat-3376	18	1	1	1	X
easat-3376	18	2	.	.	X
easat-3376	18	3	introduction	introduction	NOUN
easat-3376	18	4	educational	educational	ADJ
easat-3376	18	5	financing	financing	NOUN
easat-3376	18	6	plays	play	VERB
easat-3376	18	7	a	a	DET
easat-3376	18	8	critical	critical	ADJ
easat-3376	18	9	role	role	NOUN
easat-3376	18	10	in	in	ADP
easat-3376	18	11	the	the	DET
easat-3376	18	12	operation	operation	NOUN
easat-3376	18	13	of	of	ADP
easat-3376	18	14	schools	school	NOUN
easat-3376	18	15	and	and	CCONJ
easat-3376	18	16	the	the	DET
easat-3376	18	17	overall	overall	ADJ
easat-3376	18	18	success	success	NOUN
easat-3376	18	19	of	of	ADP
easat-3376	18	20	educational	educational	ADJ
easat-3376	18	21	programmes	programme	NOUN
easat-3376	18	22	.	.	PUNCT
easat-3376	19	1	when	when	SCONJ
easat-3376	19	2	financing	financing	NOUN
easat-3376	19	3	is	be	AUX
easat-3376	19	4	well	well	ADV
easat-3376	19	5	-	-	PUNCT
easat-3376	19	6	managed	manage	VERB
easat-3376	19	7	,	,	PUNCT
easat-3376	19	8	it	it	PRON
easat-3376	19	9	has	have	VERB
easat-3376	19	10	a	a	DET
easat-3376	19	11	significant	significant	ADJ
easat-3376	19	12	positive	positive	ADJ
easat-3376	19	13	impact	impact	NOUN
easat-3376	19	14	on	on	ADP
easat-3376	19	15	the	the	DET
easat-3376	19	16	success	success	NOUN
easat-3376	19	17	of	of	ADP
easat-3376	19	18	these	these	DET
easat-3376	19	19	programmes	programme	NOUN
easat-3376	19	20	[	[	X
easat-3376	19	21	1	1	NUM
easat-3376	19	22	]	]	PUNCT
easat-3376	19	23	.	.	PUNCT
easat-3376	20	1	proper	proper	ADJ
easat-3376	20	2	management	management	NOUN
easat-3376	20	3	of	of	ADP
easat-3376	20	4	finances	finance	NOUN
easat-3376	20	5	ensures	ensure	VERB
easat-3376	20	6	that	that	SCONJ
easat-3376	20	7	resources	resource	NOUN
easat-3376	20	8	are	be	AUX
easat-3376	20	9	allocated	allocate	VERB
easat-3376	20	10	efficiently	efficiently	ADV
easat-3376	20	11	to	to	PART
easat-3376	20	12	meet	meet	VERB
easat-3376	20	13	the	the	DET
easat-3376	20	14	educational	educational	ADJ
easat-3376	20	15	needs	need	NOUN
easat-3376	20	16	of	of	ADP
easat-3376	20	17	students	student	NOUN
easat-3376	20	18	,	,	PUNCT
easat-3376	20	19	staff	staff	NOUN
easat-3376	20	20	,	,	PUNCT
easat-3376	20	21	and	and	CCONJ
easat-3376	20	22	other	other	ADJ
easat-3376	20	23	stakeholders	stakeholder	NOUN
easat-3376	20	24	.	.	PUNCT
easat-3376	21	1	this	this	DET
easat-3376	21	2	management	management	NOUN
easat-3376	21	3	refers	refer	VERB
easat-3376	21	4	to	to	ADP
easat-3376	21	5	the	the	DET
easat-3376	21	6	systematic	systematic	ADJ
easat-3376	21	7	efforts	effort	NOUN
easat-3376	21	8	undertaken	undertake	VERB
easat-3376	21	9	by	by	ADP
easat-3376	21	10	schools	school	NOUN
easat-3376	21	11	to	to	PART
easat-3376	21	12	achieve	achieve	VERB
easat-3376	21	13	their	their	PRON
easat-3376	21	14	goals	goal	NOUN
easat-3376	21	15	in	in	ADP
easat-3376	21	16	line	line	NOUN
easat-3376	21	17	with	with	ADP
easat-3376	21	18	educational	educational	ADJ
easat-3376	21	19	standards	standard	NOUN
easat-3376	21	20	[	[	X
easat-3376	21	21	2];[3	2];[3	NOUN
easat-3376	21	22	]	]	X
easat-3376	21	23	.	.	PUNCT
easat-3376	22	1	conversely	conversely	ADV
easat-3376	22	2	,	,	PUNCT
easat-3376	22	3	financial	financial	ADJ
easat-3376	22	4	mismanagement	mismanagement	NOUN
easat-3376	22	5	,	,	PUNCT
easat-3376	22	6	where	where	SCONJ
easat-3376	22	7	funds	fund	NOUN
easat-3376	22	8	are	be	AUX
easat-3376	22	9	not	not	PART
easat-3376	22	10	used	use	VERB
easat-3376	22	11	according	accord	VERB
easat-3376	22	12	to	to	ADP
easat-3376	22	13	established	establish	VERB
easat-3376	22	14	guidelines	guideline	NOUN
easat-3376	22	15	or	or	CCONJ
easat-3376	22	16	regulations	regulation	NOUN
easat-3376	22	17	,	,	PUNCT
easat-3376	22	18	negatively	negatively	ADV
easat-3376	22	19	impacts	impact	VERB
easat-3376	22	20	the	the	DET
easat-3376	22	21	quality	quality	NOUN
easat-3376	22	22	of	of	ADP
easat-3376	22	23	education	education	NOUN
easat-3376	22	24	delivered	deliver	VERB
easat-3376	22	25	[	[	X
easat-3376	22	26	5	5	NUM
easat-3376	22	27	]	]	PUNCT
easat-3376	22	28	.	.	PUNCT
easat-3376	23	1	one	one	NUM
easat-3376	23	2	ongoing	ongoing	ADJ
easat-3376	23	3	debate	debate	NOUN
easat-3376	23	4	within	within	ADP
easat-3376	23	5	the	the	DET
easat-3376	23	6	educational	educational	ADJ
easat-3376	23	7	sector	sector	NOUN
easat-3376	23	8	concerns	concern	VERB
easat-3376	23	9	the	the	DET
easat-3376	23	10	disparity	disparity	NOUN
easat-3376	23	11	in	in	ADP
easat-3376	23	12	quality	quality	NOUN
easat-3376	23	13	between	between	ADP
easat-3376	23	14	public	public	ADJ
easat-3376	23	15	and	and	CCONJ
easat-3376	23	16	private	private	ADJ
easat-3376	23	17	schools	school	NOUN
easat-3376	24	1	[	[	X
easat-3376	24	2	6	6	NUM
easat-3376	24	3	]	]	PUNCT
easat-3376	24	4	;	;	PUNCT
easat-3376	25	1	[	[	X
easat-3376	25	2	5];[7	5];[7	NUM
easat-3376	25	3	]	]	PUNCT
easat-3376	25	4	.	.	PUNCT
easat-3376	26	1	private	private	ADJ
easat-3376	26	2	schools	school	NOUN
easat-3376	26	3	,	,	PUNCT
easat-3376	26	4	in	in	ADP
easat-3376	26	5	particular	particular	ADJ
easat-3376	26	6	,	,	PUNCT
easat-3376	26	7	face	face	VERB
easat-3376	26	8	several	several	ADJ
easat-3376	26	9	challenges	challenge	NOUN
easat-3376	26	10	that	that	PRON
easat-3376	26	11	hinder	hinder	VERB
easat-3376	26	12	their	their	PRON
easat-3376	26	13	ability	ability	NOUN
easat-3376	26	14	to	to	PART
easat-3376	26	15	provide	provide	VERB
easat-3376	26	16	education	education	NOUN
easat-3376	26	17	on	on	ADP
easat-3376	26	18	par	par	NOUN
easat-3376	26	19	with	with	ADP
easat-3376	26	20	public	public	ADJ
easat-3376	26	21	institutions	institution	NOUN
easat-3376	26	22	.	.	PUNCT
easat-3376	27	1	these	these	PRON
easat-3376	27	2	include	include	VERB
easat-3376	27	3	institutional	institutional	ADJ
easat-3376	27	4	,	,	PUNCT
easat-3376	27	5	financial	financial	ADJ
easat-3376	27	6	,	,	PUNCT
easat-3376	27	7	and	and	CCONJ
easat-3376	27	8	facility	facility	NOUN
easat-3376	27	9	-	-	PUNCT
easat-3376	27	10	related	relate	VERB
easat-3376	27	11	issues	issue	NOUN
easat-3376	27	12	,	,	PUNCT
easat-3376	27	13	as	as	ADV
easat-3376	27	14	well	well	ADV
easat-3376	27	15	as	as	ADP
easat-3376	27	16	challenges	challenge	NOUN
easat-3376	27	17	related	relate	VERB
easat-3376	27	18	to	to	ADP
easat-3376	27	19	school	school	NOUN
easat-3376	27	20	culture	culture	NOUN
easat-3376	27	21	,	,	PUNCT
easat-3376	27	22	human	human	ADJ
easat-3376	27	23	resource	resource	NOUN
easat-3376	27	24	development	development	NOUN
easat-3376	27	25	,	,	PUNCT
easat-3376	27	26	and	and	CCONJ
easat-3376	27	27	the	the	DET
easat-3376	27	28	school	school	NOUN
easat-3376	27	29	’s	’s	PART
easat-3376	27	30	reputation	reputation	NOUN
easat-3376	27	31	and	and	CCONJ
easat-3376	27	32	branding	branding	NOUN
easat-3376	27	33	[	[	X
easat-3376	27	34	8	8	NUM
easat-3376	27	35	]	]	PUNCT
easat-3376	27	36	.	.	PUNCT
easat-3376	28	1	despite	despite	SCONJ
easat-3376	28	2	these	these	DET
easat-3376	28	3	obstacles	obstacle	NOUN
easat-3376	28	4	,	,	PUNCT
easat-3376	28	5	private	private	ADJ
easat-3376	28	6	schools	school	NOUN
easat-3376	28	7	are	be	AUX
easat-3376	28	8	under	under	ADP
easat-3376	28	9	increasing	increase	VERB
easat-3376	28	10	6314	6314	NUM
easat-3376	28	11	edelweiss	edelweiss	PROPN
easat-3376	28	12	applied	apply	VERB
easat-3376	28	13	science	science	NOUN
easat-3376	28	14	and	and	CCONJ
easat-3376	28	15	technology	technology	NOUN
easat-3376	28	16	issn	issn	PROPN
easat-3376	28	17	:	:	PUNCT
easat-3376	28	18	2576	2576	NUM
easat-3376	28	19	-	-	SYM
easat-3376	28	20	8484	8484	NUM
easat-3376	28	21	vol	vol	NOUN
easat-3376	28	22	.	.	PROPN
easat-3376	28	23	8	8	NUM
easat-3376	28	24	,	,	PUNCT
easat-3376	28	25	no	no	INTJ
easat-3376	28	26	.	.	NOUN
easat-3376	29	1	6	6	NUM
easat-3376	29	2	:	:	PUNCT
easat-3376	29	3	6313	6313	NUM
easat-3376	29	4	-	-	SYM
easat-3376	29	5	6324	6324	NUM
easat-3376	29	6	,	,	PUNCT
easat-3376	29	7	2024	2024	NUM
easat-3376	29	8	doi	doi	NOUN
easat-3376	29	9	:	:	PUNCT
easat-3376	29	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	29	11	©	©	PROPN
easat-3376	29	12	2024	2024	NUM
easat-3376	29	13	by	by	ADP
easat-3376	29	14	the	the	DET
easat-3376	29	15	authors	author	NOUN
easat-3376	29	16	;	;	PUNCT
easat-3376	30	1	licensee	licensee	PROPN
easat-3376	30	2	learning	learn	VERB
easat-3376	30	3	gate	gate	NOUN
easat-3376	30	4	pressure	pressure	NOUN
easat-3376	30	5	to	to	PART
easat-3376	30	6	improve	improve	VERB
easat-3376	30	7	the	the	DET
easat-3376	30	8	quality	quality	NOUN
easat-3376	30	9	of	of	ADP
easat-3376	30	10	education	education	NOUN
easat-3376	30	11	they	they	PRON
easat-3376	30	12	provide	provide	VERB
easat-3376	30	13	,	,	PUNCT
easat-3376	30	14	often	often	ADV
easat-3376	30	15	with	with	ADP
easat-3376	30	16	fewer	few	ADJ
easat-3376	30	17	resources	resource	NOUN
easat-3376	30	18	than	than	ADP
easat-3376	30	19	public	public	ADJ
easat-3376	30	20	schools	school	NOUN
easat-3376	30	21	[	[	X
easat-3376	30	22	9	9	NUM
easat-3376	30	23	]	]	PUNCT
easat-3376	30	24	.	.	PUNCT
easat-3376	31	1	the	the	DET
easat-3376	31	2	growth	growth	NOUN
easat-3376	31	3	of	of	ADP
easat-3376	31	4	private	private	ADJ
easat-3376	31	5	high	high	ADJ
easat-3376	31	6	schools	school	NOUN
easat-3376	31	7	in	in	ADP
easat-3376	31	8	semarang	semarang	PROPN
easat-3376	31	9	city	city	PROPN
easat-3376	31	10	has	have	AUX
easat-3376	31	11	been	be	AUX
easat-3376	31	12	particularly	particularly	ADV
easat-3376	31	13	notable	notable	ADJ
easat-3376	31	14	.	.	PUNCT
easat-3376	32	1	by	by	ADP
easat-3376	32	2	2023	2023	NUM
easat-3376	32	3	,	,	PUNCT
easat-3376	32	4	there	there	PRON
easat-3376	32	5	were	be	VERB
easat-3376	32	6	58	58	NUM
easat-3376	32	7	private	private	ADJ
easat-3376	32	8	high	high	ADJ
easat-3376	32	9	schools	school	NOUN
easat-3376	32	10	in	in	ADP
easat-3376	32	11	the	the	DET
easat-3376	32	12	city	city	NOUN
easat-3376	32	13	,	,	PUNCT
easat-3376	32	14	providing	provide	VERB
easat-3376	32	15	an	an	DET
easat-3376	32	16	alternative	alternative	NOUN
easat-3376	32	17	for	for	ADP
easat-3376	32	18	students	student	NOUN
easat-3376	32	19	who	who	PRON
easat-3376	32	20	could	could	AUX
easat-3376	32	21	not	not	PART
easat-3376	32	22	be	be	AUX
easat-3376	32	23	accommodated	accommodate	VERB
easat-3376	32	24	by	by	ADP
easat-3376	32	25	public	public	ADJ
easat-3376	32	26	schools	school	NOUN
easat-3376	32	27	due	due	ADP
easat-3376	32	28	to	to	ADP
easat-3376	32	29	zoning	zoning	NOUN
easat-3376	32	30	restrictions	restriction	NOUN
easat-3376	32	31	and	and	CCONJ
easat-3376	32	32	limited	limited	ADJ
easat-3376	32	33	capacity	capacity	NOUN
easat-3376	32	34	[	[	X
easat-3376	32	35	10	10	NUM
easat-3376	32	36	]	]	PUNCT
easat-3376	32	37	.	.	PUNCT
easat-3376	33	1	however	however	ADV
easat-3376	33	2	,	,	PUNCT
easat-3376	33	3	despite	despite	SCONJ
easat-3376	33	4	this	this	DET
easat-3376	33	5	growth	growth	NOUN
easat-3376	33	6	,	,	PUNCT
easat-3376	33	7	data	datum	NOUN
easat-3376	33	8	from	from	ADP
easat-3376	33	9	the	the	DET
easat-3376	33	10	education	education	NOUN
easat-3376	33	11	report	report	NOUN
easat-3376	33	12	card	card	NOUN
easat-3376	33	13	for	for	ADP
easat-3376	33	14	central	central	ADJ
easat-3376	33	15	java	java	PROPN
easat-3376	33	16	province	province	PROPN
easat-3376	33	17	show	show	VERB
easat-3376	33	18	that	that	SCONJ
easat-3376	33	19	students	student	NOUN
easat-3376	33	20	in	in	ADP
easat-3376	33	21	public	public	ADJ
easat-3376	33	22	high	high	ADJ
easat-3376	33	23	schools	school	NOUN
easat-3376	33	24	generally	generally	ADV
easat-3376	33	25	outperform	outperform	VERB
easat-3376	33	26	those	those	PRON
easat-3376	33	27	in	in	ADP
easat-3376	33	28	private	private	ADJ
easat-3376	33	29	high	high	ADJ
easat-3376	33	30	schools	school	NOUN
easat-3376	33	31	in	in	ADP
easat-3376	33	32	terms	term	NOUN
easat-3376	33	33	of	of	ADP
easat-3376	33	34	literacy	literacy	NOUN
easat-3376	33	35	,	,	PUNCT
easat-3376	33	36	numeracy	numeracy	NOUN
easat-3376	33	37	,	,	PUNCT
easat-3376	33	38	and	and	CCONJ
easat-3376	33	39	character	character	NOUN
easat-3376	33	40	development	development	NOUN
easat-3376	33	41	.	.	PUNCT
easat-3376	34	1	this	this	DET
easat-3376	34	2	discrepancy	discrepancy	NOUN
easat-3376	34	3	highlights	highlight	VERB
easat-3376	34	4	the	the	DET
easat-3376	34	5	quality	quality	NOUN
easat-3376	34	6	gap	gap	NOUN
easat-3376	34	7	between	between	ADP
easat-3376	34	8	private	private	ADJ
easat-3376	34	9	and	and	CCONJ
easat-3376	34	10	public	public	ADJ
easat-3376	34	11	schools	school	NOUN
easat-3376	34	12	,	,	PUNCT
easat-3376	34	13	suggesting	suggest	VERB
easat-3376	34	14	that	that	SCONJ
easat-3376	34	15	private	private	ADJ
easat-3376	34	16	institutions	institution	NOUN
easat-3376	34	17	must	must	AUX
easat-3376	34	18	do	do	VERB
easat-3376	34	19	more	more	ADJ
easat-3376	34	20	to	to	PART
easat-3376	34	21	meet	meet	VERB
easat-3376	34	22	the	the	DET
easat-3376	34	23	same	same	ADJ
easat-3376	34	24	standards	standard	NOUN
easat-3376	34	25	.	.	PUNCT
easat-3376	35	1	internal	internal	ADJ
easat-3376	35	2	quality	quality	NOUN
easat-3376	35	3	assurance	assurance	NOUN
easat-3376	35	4	mechanisms	mechanism	NOUN
easat-3376	35	5	,	,	PUNCT
easat-3376	35	6	mandated	mandate	VERB
easat-3376	35	7	by	by	ADP
easat-3376	35	8	law	law	NOUN
easat-3376	35	9	number	number	NOUN
easat-3376	35	10	20	20	NUM
easat-3376	35	11	of	of	ADP
easat-3376	35	12	2003	2003	NUM
easat-3376	35	13	on	on	ADP
easat-3376	35	14	the	the	DET
easat-3376	35	15	national	national	ADJ
easat-3376	35	16	education	education	NOUN
easat-3376	35	17	system	system	NOUN
easat-3376	35	18	,	,	PUNCT
easat-3376	35	19	are	be	AUX
easat-3376	35	20	supposed	suppose	VERB
easat-3376	35	21	to	to	PART
easat-3376	35	22	help	help	VERB
easat-3376	35	23	schools	school	NOUN
easat-3376	35	24	maintain	maintain	VERB
easat-3376	35	25	and	and	CCONJ
easat-3376	35	26	improve	improve	VERB
easat-3376	35	27	the	the	DET
easat-3376	35	28	quality	quality	NOUN
easat-3376	35	29	of	of	ADP
easat-3376	35	30	education	education	NOUN
easat-3376	35	31	.	.	PUNCT
easat-3376	36	1	these	these	DET
easat-3376	36	2	mechanisms	mechanism	NOUN
easat-3376	36	3	involve	involve	VERB
easat-3376	36	4	the	the	DET
easat-3376	36	5	coordination	coordination	NOUN
easat-3376	36	6	,	,	PUNCT
easat-3376	36	7	monitoring	monitoring	NOUN
easat-3376	36	8	,	,	PUNCT
easat-3376	36	9	and	and	CCONJ
easat-3376	36	10	evaluation	evaluation	NOUN
easat-3376	36	11	of	of	ADP
easat-3376	36	12	educational	educational	ADJ
easat-3376	36	13	processes	process	NOUN
easat-3376	36	14	to	to	PART
easat-3376	36	15	ensure	ensure	VERB
easat-3376	36	16	compliance	compliance	NOUN
easat-3376	36	17	with	with	ADP
easat-3376	36	18	national	national	ADJ
easat-3376	36	19	standards	standard	NOUN
easat-3376	36	20	.	.	PUNCT
easat-3376	37	1	however	however	ADV
easat-3376	37	2	,	,	PUNCT
easat-3376	37	3	in	in	ADP
easat-3376	37	4	practice	practice	NOUN
easat-3376	37	5	,	,	PUNCT
easat-3376	37	6	quality	quality	NOUN
easat-3376	37	7	assurance	assurance	NOUN
easat-3376	37	8	teams	team	NOUN
easat-3376	37	9	in	in	ADP
easat-3376	37	10	private	private	ADJ
easat-3376	37	11	high	high	ADJ
easat-3376	37	12	schools	school	NOUN
easat-3376	37	13	in	in	ADP
easat-3376	37	14	semarang	semarang	PROPN
easat-3376	37	15	city	city	PROPN
easat-3376	37	16	face	face	VERB
easat-3376	37	17	several	several	ADJ
easat-3376	37	18	challenges	challenge	NOUN
easat-3376	37	19	.	.	PUNCT
easat-3376	38	1	these	these	PRON
easat-3376	38	2	include	include	VERB
easat-3376	38	3	a	a	DET
easat-3376	38	4	lack	lack	NOUN
easat-3376	38	5	of	of	ADP
easat-3376	38	6	understanding	understanding	NOUN
easat-3376	38	7	of	of	ADP
easat-3376	38	8	financial	financial	ADJ
easat-3376	38	9	audit	audit	NOUN
easat-3376	38	10	processes	process	NOUN
easat-3376	38	11	,	,	PUNCT
easat-3376	38	12	inadequate	inadequate	ADJ
easat-3376	38	13	training	training	NOUN
easat-3376	38	14	in	in	ADP
easat-3376	38	15	audit	audit	NOUN
easat-3376	38	16	skills	skill	NOUN
easat-3376	38	17	,	,	PUNCT
easat-3376	38	18	and	and	CCONJ
easat-3376	38	19	limited	limited	ADJ
easat-3376	38	20	opportunities	opportunity	NOUN
easat-3376	38	21	for	for	ADP
easat-3376	38	22	professional	professional	ADJ
easat-3376	38	23	development	development	NOUN
easat-3376	38	24	[	[	X
easat-3376	38	25	11];[12	11];[12	NUM
easat-3376	38	26	]	]	PUNCT
easat-3376	38	27	;	;	PUNCT
easat-3376	38	28	[	[	X
easat-3376	38	29	13	13	NUM
easat-3376	38	30	]	]	PUNCT
easat-3376	38	31	.	.	PUNCT
easat-3376	39	1	educational	educational	ADJ
easat-3376	39	2	financing	financing	NOUN
easat-3376	39	3	is	be	AUX
easat-3376	39	4	essential	essential	ADJ
easat-3376	39	5	to	to	ADP
easat-3376	39	6	ensuring	ensure	VERB
easat-3376	39	7	the	the	DET
easat-3376	39	8	smooth	smooth	ADJ
easat-3376	39	9	operation	operation	NOUN
easat-3376	39	10	of	of	ADP
easat-3376	39	11	schools	school	NOUN
easat-3376	39	12	.	.	PUNCT
easat-3376	40	1	financial	financial	ADJ
easat-3376	40	2	management	management	NOUN
easat-3376	40	3	involves	involve	VERB
easat-3376	40	4	planning	planning	NOUN
easat-3376	40	5	,	,	PUNCT
easat-3376	40	6	budgeting	budgeting	NOUN
easat-3376	40	7	,	,	PUNCT
easat-3376	40	8	allocating	allocating	NOUN
easat-3376	40	9	,	,	PUNCT
easat-3376	40	10	and	and	CCONJ
easat-3376	40	11	overseeing	oversee	VERB
easat-3376	40	12	the	the	DET
easat-3376	40	13	use	use	NOUN
easat-3376	40	14	of	of	ADP
easat-3376	40	15	funds	fund	NOUN
easat-3376	40	16	to	to	PART
easat-3376	40	17	support	support	VERB
easat-3376	40	18	educational	educational	ADJ
easat-3376	40	19	activities	activity	NOUN
easat-3376	40	20	[	[	X
easat-3376	40	21	2	2	NUM
easat-3376	40	22	]	]	PUNCT
easat-3376	40	23	.	.	PUNCT
easat-3376	41	1	when	when	SCONJ
easat-3376	41	2	done	do	VERB
easat-3376	41	3	effectively	effectively	ADV
easat-3376	41	4	,	,	PUNCT
easat-3376	41	5	financial	financial	ADJ
easat-3376	41	6	management	management	NOUN
easat-3376	41	7	can	can	AUX
easat-3376	41	8	enhance	enhance	VERB
easat-3376	41	9	the	the	DET
easat-3376	41	10	quality	quality	NOUN
easat-3376	41	11	of	of	ADP
easat-3376	41	12	education	education	NOUN
easat-3376	41	13	by	by	ADP
easat-3376	41	14	ensuring	ensure	VERB
easat-3376	41	15	that	that	SCONJ
easat-3376	41	16	resources	resource	NOUN
easat-3376	41	17	are	be	AUX
easat-3376	41	18	available	available	ADJ
easat-3376	41	19	and	and	CCONJ
easat-3376	41	20	used	use	VERB
easat-3376	41	21	optimally	optimally	ADV
easat-3376	41	22	to	to	PART
easat-3376	41	23	meet	meet	VERB
easat-3376	41	24	the	the	DET
easat-3376	41	25	needs	need	NOUN
easat-3376	41	26	of	of	ADP
easat-3376	41	27	both	both	DET
easat-3376	41	28	students	student	NOUN
easat-3376	41	29	and	and	CCONJ
easat-3376	41	30	staff	staff	NOUN
easat-3376	41	31	[	[	X
easat-3376	41	32	3	3	NUM
easat-3376	41	33	]	]	PUNCT
easat-3376	41	34	.	.	PUNCT
easat-3376	42	1	conversely	conversely	ADV
easat-3376	42	2	,	,	PUNCT
easat-3376	42	3	financial	financial	ADJ
easat-3376	42	4	mismanagement	mismanagement	NOUN
easat-3376	42	5	can	can	AUX
easat-3376	42	6	lead	lead	VERB
easat-3376	42	7	to	to	ADP
easat-3376	42	8	a	a	DET
easat-3376	42	9	decline	decline	NOUN
easat-3376	42	10	in	in	ADP
easat-3376	42	11	the	the	DET
easat-3376	42	12	quality	quality	NOUN
easat-3376	42	13	of	of	ADP
easat-3376	42	14	education	education	NOUN
easat-3376	42	15	,	,	PUNCT
easat-3376	42	16	as	as	SCONJ
easat-3376	42	17	resources	resource	NOUN
easat-3376	42	18	are	be	AUX
easat-3376	42	19	not	not	PART
easat-3376	42	20	used	use	VERB
easat-3376	42	21	efficiently	efficiently	ADV
easat-3376	42	22	or	or	CCONJ
easat-3376	42	23	are	be	AUX
easat-3376	42	24	misallocated	misallocate	VERB
easat-3376	42	25	[	[	PUNCT
easat-3376	42	26	5	5	NUM
easat-3376	42	27	]	]	PUNCT
easat-3376	42	28	.	.	PUNCT
easat-3376	43	1	the	the	DET
easat-3376	43	2	financial	financial	ADJ
easat-3376	43	3	challenges	challenge	NOUN
easat-3376	43	4	faced	face	VERB
easat-3376	43	5	by	by	ADP
easat-3376	43	6	private	private	ADJ
easat-3376	43	7	schools	school	NOUN
easat-3376	43	8	often	often	ADV
easat-3376	43	9	stem	stem	VERB
easat-3376	43	10	from	from	ADP
easat-3376	43	11	limited	limited	ADJ
easat-3376	43	12	funding	funding	NOUN
easat-3376	43	13	sources	source	NOUN
easat-3376	43	14	compared	compare	VERB
easat-3376	43	15	to	to	ADP
easat-3376	43	16	public	public	ADJ
easat-3376	43	17	schools	school	NOUN
easat-3376	44	1	[	[	X
easat-3376	44	2	6	6	NUM
easat-3376	44	3	]	]	PUNCT
easat-3376	44	4	.	.	PUNCT
easat-3376	45	1	effective	effective	ADJ
easat-3376	45	2	financial	financial	ADJ
easat-3376	45	3	management	management	NOUN
easat-3376	45	4	is	be	AUX
easat-3376	45	5	therefore	therefore	ADV
easat-3376	45	6	crucial	crucial	ADJ
easat-3376	45	7	for	for	SCONJ
easat-3376	45	8	private	private	ADJ
easat-3376	45	9	schools	school	NOUN
easat-3376	45	10	to	to	PART
easat-3376	45	11	remain	remain	VERB
easat-3376	45	12	competitive	competitive	ADJ
easat-3376	45	13	and	and	CCONJ
easat-3376	45	14	provide	provide	VERB
easat-3376	45	15	high	high	ADJ
easat-3376	45	16	-	-	PUNCT
easat-3376	45	17	quality	quality	NOUN
easat-3376	45	18	education	education	NOUN
easat-3376	45	19	[	[	X
easat-3376	45	20	5	5	NUM
easat-3376	45	21	]	]	PUNCT
easat-3376	45	22	.	.	PUNCT
easat-3376	46	1	research	research	NOUN
easat-3376	46	2	has	have	AUX
easat-3376	46	3	shown	show	VERB
easat-3376	46	4	that	that	SCONJ
easat-3376	46	5	schools	school	NOUN
easat-3376	46	6	that	that	PRON
easat-3376	46	7	improve	improve	VERB
easat-3376	46	8	their	their	PRON
easat-3376	46	9	financial	financial	ADJ
easat-3376	46	10	management	management	NOUN
easat-3376	46	11	practices	practice	NOUN
easat-3376	46	12	can	can	AUX
easat-3376	46	13	use	use	VERB
easat-3376	46	14	their	their	PRON
easat-3376	46	15	resources	resource	NOUN
easat-3376	46	16	more	more	ADV
easat-3376	46	17	efficiently	efficiently	ADV
easat-3376	46	18	,	,	PUNCT
easat-3376	46	19	leading	lead	VERB
easat-3376	46	20	to	to	ADP
easat-3376	46	21	better	well	ADJ
easat-3376	46	22	educational	educational	ADJ
easat-3376	46	23	outcomes	outcome	NOUN
easat-3376	46	24	[	[	X
easat-3376	46	25	7	7	NUM
easat-3376	46	26	]	]	PUNCT
easat-3376	46	27	.	.	PUNCT
easat-3376	47	1	to	to	PART
easat-3376	47	2	address	address	VERB
easat-3376	47	3	the	the	DET
easat-3376	47	4	issues	issue	NOUN
easat-3376	47	5	of	of	ADP
easat-3376	47	6	financial	financial	ADJ
easat-3376	47	7	management	management	NOUN
easat-3376	47	8	in	in	ADP
easat-3376	47	9	schools	school	NOUN
easat-3376	47	10	,	,	PUNCT
easat-3376	47	11	this	this	DET
easat-3376	47	12	study	study	NOUN
easat-3376	47	13	proposes	propose	VERB
easat-3376	47	14	the	the	DET
easat-3376	47	15	adoption	adoption	NOUN
easat-3376	47	16	of	of	ADP
easat-3376	47	17	the	the	DET
easat-3376	47	18	internal	internal	ADJ
easat-3376	47	19	audit	audit	NOUN
easat-3376	47	20	capability	capability	NOUN
easat-3376	47	21	model	model	NOUN
easat-3376	47	22	(	(	PUNCT
easat-3376	47	23	iacm	iacm	PROPN
easat-3376	47	24	)	)	PUNCT
easat-3376	47	25	.	.	PUNCT
easat-3376	48	1	originally	originally	ADV
easat-3376	48	2	designed	design	VERB
easat-3376	48	3	for	for	ADP
easat-3376	48	4	the	the	DET
easat-3376	48	5	public	public	ADJ
easat-3376	48	6	sector	sector	NOUN
easat-3376	48	7	,	,	PUNCT
easat-3376	48	8	the	the	DET
easat-3376	48	9	iacm	iacm	NOUN
easat-3376	48	10	provides	provide	VERB
easat-3376	48	11	a	a	DET
easat-3376	48	12	framework	framework	NOUN
easat-3376	48	13	for	for	ADP
easat-3376	48	14	improving	improve	VERB
easat-3376	48	15	internal	internal	ADJ
easat-3376	48	16	audit	audit	NOUN
easat-3376	48	17	capabilities	capability	NOUN
easat-3376	48	18	within	within	ADP
easat-3376	48	19	organisations	organisation	NOUN
easat-3376	48	20	.	.	PUNCT
easat-3376	49	1	the	the	DET
easat-3376	49	2	model	model	NOUN
easat-3376	49	3	consists	consist	VERB
easat-3376	49	4	of	of	ADP
easat-3376	49	5	five	five	NUM
easat-3376	49	6	levels	level	NOUN
easat-3376	49	7	of	of	ADP
easat-3376	49	8	maturity	maturity	NOUN
easat-3376	49	9	:	:	PUNCT
easat-3376	49	10	initial	initial	ADJ
easat-3376	49	11	,	,	PUNCT
easat-3376	49	12	infrastructure	infrastructure	NOUN
easat-3376	49	13	,	,	PUNCT
easat-3376	49	14	integrated	integrate	VERB
easat-3376	49	15	,	,	PUNCT
easat-3376	49	16	managed	manage	VERB
easat-3376	49	17	,	,	PUNCT
easat-3376	49	18	and	and	CCONJ
easat-3376	49	19	optimising	optimise	VERB
easat-3376	49	20	[	[	X
easat-3376	49	21	14	14	NUM
easat-3376	49	22	]	]	PUNCT
easat-3376	49	23	.	.	PUNCT
easat-3376	50	1	at	at	ADP
easat-3376	50	2	each	each	DET
easat-3376	50	3	level	level	NOUN
easat-3376	50	4	,	,	PUNCT
easat-3376	50	5	the	the	DET
easat-3376	50	6	internal	internal	ADJ
easat-3376	50	7	audit	audit	NOUN
easat-3376	50	8	function	function	NOUN
easat-3376	50	9	becomes	become	VERB
easat-3376	50	10	progressively	progressively	ADV
easat-3376	50	11	more	more	ADV
easat-3376	50	12	structured	structured	ADJ
easat-3376	50	13	and	and	CCONJ
easat-3376	50	14	efficient	efficient	ADJ
easat-3376	50	15	.	.	PUNCT
easat-3376	51	1	at	at	ADP
easat-3376	51	2	the	the	DET
easat-3376	51	3	initial	initial	ADJ
easat-3376	51	4	level	level	NOUN
easat-3376	51	5	,	,	PUNCT
easat-3376	51	6	internal	internal	ADJ
easat-3376	51	7	audits	audits	NOUN
easat-3376	51	8	are	be	AUX
easat-3376	51	9	reactive	reactive	ADJ
easat-3376	51	10	and	and	CCONJ
easat-3376	51	11	unstructured	unstructured	ADJ
easat-3376	51	12	.	.	PUNCT
easat-3376	52	1	the	the	DET
easat-3376	52	2	infrastructure	infrastructure	NOUN
easat-3376	52	3	level	level	NOUN
easat-3376	52	4	involves	involve	VERB
easat-3376	52	5	the	the	DET
easat-3376	52	6	establishment	establishment	NOUN
easat-3376	52	7	of	of	ADP
easat-3376	52	8	basic	basic	ADJ
easat-3376	52	9	audit	audit	NOUN
easat-3376	52	10	processes	process	NOUN
easat-3376	52	11	and	and	CCONJ
easat-3376	52	12	structures	structure	NOUN
easat-3376	52	13	[	[	X
easat-3376	52	14	11	11	NUM
easat-3376	52	15	]	]	PUNCT
easat-3376	52	16	.	.	PUNCT
easat-3376	53	1	the	the	DET
easat-3376	53	2	integrated	integrate	VERB
easat-3376	53	3	level	level	NOUN
easat-3376	53	4	reflects	reflect	VERB
easat-3376	53	5	a	a	DET
easat-3376	53	6	more	more	ADV
easat-3376	53	7	mature	mature	ADJ
easat-3376	53	8	internal	internal	ADJ
easat-3376	53	9	audit	audit	NOUN
easat-3376	53	10	function	function	NOUN
easat-3376	53	11	,	,	PUNCT
easat-3376	53	12	which	which	PRON
easat-3376	53	13	is	be	AUX
easat-3376	53	14	integrated	integrate	VERB
easat-3376	53	15	with	with	ADP
easat-3376	53	16	risk	risk	NOUN
easat-3376	53	17	management	management	NOUN
easat-3376	53	18	and	and	CCONJ
easat-3376	53	19	internal	internal	ADJ
easat-3376	53	20	controls	control	NOUN
easat-3376	53	21	.	.	PUNCT
easat-3376	54	1	the	the	DET
easat-3376	54	2	managed	manage	VERB
easat-3376	54	3	level	level	NOUN
easat-3376	54	4	represents	represent	VERB
easat-3376	54	5	an	an	DET
easat-3376	54	6	internal	internal	ADJ
easat-3376	54	7	audit	audit	NOUN
easat-3376	54	8	system	system	NOUN
easat-3376	54	9	with	with	ADP
easat-3376	54	10	well	well	ADV
easat-3376	54	11	-	-	PUNCT
easat-3376	54	12	documented	document	VERB
easat-3376	54	13	procedures	procedure	NOUN
easat-3376	54	14	,	,	PUNCT
easat-3376	54	15	while	while	SCONJ
easat-3376	54	16	the	the	DET
easat-3376	54	17	optimising	optimise	VERB
easat-3376	54	18	level	level	NOUN
easat-3376	54	19	reflects	reflect	VERB
easat-3376	54	20	a	a	DET
easat-3376	54	21	highly	highly	ADV
easat-3376	54	22	efficient	efficient	ADJ
easat-3376	54	23	and	and	CCONJ
easat-3376	54	24	continuously	continuously	ADV
easat-3376	54	25	improving	improve	VERB
easat-3376	54	26	audit	audit	NOUN
easat-3376	54	27	process	process	NOUN
easat-3376	54	28	[	[	X
easat-3376	54	29	13	13	NUM
easat-3376	54	30	]	]	PUNCT
easat-3376	54	31	.	.	PUNCT
easat-3376	55	1	implementing	implement	VERB
easat-3376	55	2	iacm	iacm	NOUN
easat-3376	55	3	can	can	AUX
easat-3376	55	4	help	help	VERB
easat-3376	55	5	educational	educational	ADJ
easat-3376	55	6	institutions	institution	NOUN
easat-3376	55	7	develop	develop	VERB
easat-3376	55	8	a	a	DET
easat-3376	55	9	more	more	ADV
easat-3376	55	10	effective	effective	ADJ
easat-3376	55	11	internal	internal	ADJ
easat-3376	55	12	audit	audit	NOUN
easat-3376	55	13	function	function	NOUN
easat-3376	55	14	,	,	PUNCT
easat-3376	55	15	improving	improve	VERB
easat-3376	55	16	both	both	CCONJ
easat-3376	55	17	accountability	accountability	NOUN
easat-3376	55	18	and	and	CCONJ
easat-3376	55	19	transparency	transparency	NOUN
easat-3376	55	20	in	in	ADP
easat-3376	55	21	financial	financial	ADJ
easat-3376	55	22	management	management	NOUN
easat-3376	55	23	.	.	PUNCT
easat-3376	56	1	accountability	accountability	NOUN
easat-3376	56	2	is	be	AUX
easat-3376	56	3	a	a	DET
easat-3376	56	4	key	key	ADJ
easat-3376	56	5	component	component	NOUN
easat-3376	56	6	of	of	ADP
easat-3376	56	7	effective	effective	ADJ
easat-3376	56	8	financial	financial	ADJ
easat-3376	56	9	management	management	NOUN
easat-3376	56	10	in	in	ADP
easat-3376	56	11	education	education	NOUN
easat-3376	56	12	.	.	PUNCT
easat-3376	57	1	schools	school	NOUN
easat-3376	57	2	and	and	CCONJ
easat-3376	57	3	educational	educational	ADJ
easat-3376	57	4	institutions	institution	NOUN
easat-3376	57	5	are	be	AUX
easat-3376	57	6	responsible	responsible	ADJ
easat-3376	57	7	for	for	ADP
easat-3376	57	8	managing	manage	VERB
easat-3376	57	9	their	their	PRON
easat-3376	57	10	funds	fund	NOUN
easat-3376	57	11	in	in	ADP
easat-3376	57	12	a	a	DET
easat-3376	57	13	transparent	transparent	ADJ
easat-3376	57	14	and	and	CCONJ
easat-3376	57	15	accountable	accountable	ADJ
easat-3376	57	16	manner	manner	NOUN
easat-3376	57	17	,	,	PUNCT
easat-3376	57	18	ensuring	ensure	VERB
easat-3376	57	19	that	that	SCONJ
easat-3376	57	20	resources	resource	NOUN
easat-3376	57	21	are	be	AUX
easat-3376	57	22	used	use	VERB
easat-3376	57	23	efficiently	efficiently	ADV
easat-3376	57	24	to	to	PART
easat-3376	57	25	achieve	achieve	VERB
easat-3376	57	26	educational	educational	ADJ
easat-3376	57	27	goals	goal	NOUN
easat-3376	57	28	[	[	X
easat-3376	57	29	1	1	NUM
easat-3376	57	30	]	]	PUNCT
easat-3376	57	31	.	.	PUNCT
easat-3376	58	1	studies	study	NOUN
easat-3376	58	2	have	have	AUX
easat-3376	58	3	shown	show	VERB
easat-3376	58	4	that	that	PRON
easat-3376	58	5	improved	improve	VERB
easat-3376	58	6	accountability	accountability	NOUN
easat-3376	58	7	in	in	ADP
easat-3376	58	8	educational	educational	ADJ
easat-3376	58	9	financing	financing	NOUN
easat-3376	58	10	leads	lead	VERB
easat-3376	58	11	to	to	ADP
easat-3376	58	12	more	more	ADV
easat-3376	58	13	efficient	efficient	ADJ
easat-3376	58	14	resource	resource	NOUN
easat-3376	58	15	utilisation	utilisation	NOUN
easat-3376	58	16	and	and	CCONJ
easat-3376	58	17	increased	increase	VERB
easat-3376	58	18	stakeholder	stakeholder	NOUN
easat-3376	58	19	trust	trust	NOUN
easat-3376	58	20	in	in	ADP
easat-3376	58	21	the	the	DET
easat-3376	58	22	institution	institution	NOUN
easat-3376	59	1	[	[	X
easat-3376	59	2	2	2	NUM
easat-3376	59	3	]	]	PUNCT
easat-3376	59	4	.	.	PUNCT
easat-3376	60	1	one	one	NUM
easat-3376	60	2	way	way	NOUN
easat-3376	60	3	to	to	PART
easat-3376	60	4	improve	improve	VERB
easat-3376	60	5	accountability	accountability	NOUN
easat-3376	60	6	is	be	AUX
easat-3376	60	7	through	through	ADP
easat-3376	60	8	the	the	DET
easat-3376	60	9	implementation	implementation	NOUN
easat-3376	60	10	of	of	ADP
easat-3376	60	11	internal	internal	ADJ
easat-3376	60	12	audits	audits	NOUN
easat-3376	60	13	.	.	PUNCT
easat-3376	61	1	a	a	DET
easat-3376	61	2	strong	strong	ADJ
easat-3376	61	3	internal	internal	ADJ
easat-3376	61	4	audit	audit	NOUN
easat-3376	61	5	function	function	NOUN
easat-3376	61	6	can	can	AUX
easat-3376	61	7	help	help	VERB
easat-3376	61	8	schools	school	NOUN
easat-3376	61	9	identify	identify	VERB
easat-3376	61	10	and	and	CCONJ
easat-3376	61	11	address	address	VERB
easat-3376	61	12	financial	financial	ADJ
easat-3376	61	13	mismanagement	mismanagement	NOUN
easat-3376	61	14	,	,	PUNCT
easat-3376	61	15	reducing	reduce	VERB
easat-3376	61	16	the	the	DET
easat-3376	61	17	risk	risk	NOUN
easat-3376	61	18	of	of	ADP
easat-3376	61	19	fraud	fraud	NOUN
easat-3376	61	20	and	and	CCONJ
easat-3376	61	21	ensuring	ensure	VERB
easat-3376	61	22	that	that	SCONJ
easat-3376	61	23	funds	fund	NOUN
easat-3376	61	24	are	be	AUX
easat-3376	61	25	used	use	VERB
easat-3376	61	26	as	as	ADP
easat-3376	61	27	intended	intend	VERB
easat-3376	61	28	[	[	X
easat-3376	61	29	5	5	NUM
easat-3376	61	30	]	]	PUNCT
easat-3376	61	31	.	.	PUNCT
easat-3376	62	1	[	[	X
easat-3376	62	2	15	15	NUM
easat-3376	62	3	]	]	PUNCT
easat-3376	62	4	noted	note	VERB
easat-3376	62	5	that	that	SCONJ
easat-3376	62	6	an	an	DET
easat-3376	62	7	effective	effective	ADJ
easat-3376	62	8	internal	internal	ADJ
easat-3376	62	9	audit	audit	NOUN
easat-3376	62	10	system	system	NOUN
easat-3376	62	11	is	be	AUX
easat-3376	62	12	essential	essential	ADJ
easat-3376	62	13	for	for	ADP
easat-3376	62	14	ensuring	ensure	VERB
easat-3376	62	15	that	that	SCONJ
easat-3376	62	16	educational	educational	ADJ
easat-3376	62	17	funds	fund	NOUN
easat-3376	62	18	are	be	AUX
easat-3376	62	19	used	use	VERB
easat-3376	62	20	in	in	ADP
easat-3376	62	21	line	line	NOUN
easat-3376	62	22	with	with	ADP
easat-3376	62	23	established	establish	VERB
easat-3376	62	24	goals	goal	NOUN
easat-3376	62	25	and	and	CCONJ
easat-3376	62	26	objectives	objective	NOUN
easat-3376	62	27	.	.	PUNCT
easat-3376	63	1	by	by	ADP
easat-3376	63	2	identifying	identify	VERB
easat-3376	63	3	potential	potential	ADJ
easat-3376	63	4	problems	problem	NOUN
easat-3376	63	5	early	early	ADV
easat-3376	63	6	on	on	ADP
easat-3376	63	7	,	,	PUNCT
easat-3376	63	8	internal	internal	ADJ
easat-3376	63	9	audits	audits	NOUN
easat-3376	63	10	allow	allow	VERB
easat-3376	63	11	schools	school	NOUN
easat-3376	63	12	to	to	PART
easat-3376	63	13	take	take	VERB
easat-3376	63	14	corrective	corrective	ADJ
easat-3376	63	15	action	action	NOUN
easat-3376	63	16	before	before	SCONJ
easat-3376	63	17	issues	issue	NOUN
easat-3376	63	18	escalate	escalate	VERB
easat-3376	63	19	.	.	PUNCT
easat-3376	64	1	in	in	ADP
easat-3376	64	2	the	the	DET
easat-3376	64	3	context	context	NOUN
easat-3376	64	4	of	of	ADP
easat-3376	64	5	private	private	ADJ
easat-3376	64	6	schools	school	NOUN
easat-3376	64	7	,	,	PUNCT
easat-3376	64	8	improving	improve	VERB
easat-3376	64	9	internal	internal	ADJ
easat-3376	64	10	audit	audit	NOUN
easat-3376	64	11	capabilities	capability	NOUN
easat-3376	64	12	is	be	AUX
easat-3376	64	13	especially	especially	ADV
easat-3376	64	14	important	important	ADJ
easat-3376	64	15	given	give	VERB
easat-3376	64	16	the	the	DET
easat-3376	64	17	limited	limited	ADJ
easat-3376	64	18	resources	resource	NOUN
easat-3376	64	19	these	these	DET
easat-3376	64	20	institutions	institution	NOUN
easat-3376	64	21	have	have	AUX
easat-3376	64	22	compared	compare	VERB
easat-3376	64	23	to	to	ADP
easat-3376	64	24	their	their	PRON
easat-3376	64	25	public	public	ADJ
easat-3376	64	26	counterparts	counterpart	NOUN
easat-3376	64	27	.	.	PUNCT
easat-3376	65	1	research	research	NOUN
easat-3376	65	2	has	have	AUX
easat-3376	65	3	shown	show	VERB
easat-3376	65	4	6315	6315	NUM
easat-3376	65	5	edelweiss	edelweiss	PROPN
easat-3376	65	6	applied	apply	VERB
easat-3376	65	7	science	science	NOUN
easat-3376	65	8	and	and	CCONJ
easat-3376	65	9	technology	technology	NOUN
easat-3376	65	10	issn	issn	PROPN
easat-3376	65	11	:	:	PUNCT
easat-3376	65	12	2576	2576	NUM
easat-3376	65	13	-	-	SYM
easat-3376	65	14	8484	8484	NUM
easat-3376	65	15	vol	vol	NOUN
easat-3376	65	16	.	.	PROPN
easat-3376	65	17	8	8	NUM
easat-3376	65	18	,	,	PUNCT
easat-3376	65	19	no	no	INTJ
easat-3376	65	20	.	.	NOUN
easat-3376	66	1	6	6	NUM
easat-3376	66	2	:	:	PUNCT
easat-3376	66	3	6313	6313	NUM
easat-3376	66	4	-	-	SYM
easat-3376	66	5	6324	6324	NUM
easat-3376	66	6	,	,	PUNCT
easat-3376	66	7	2024	2024	NUM
easat-3376	66	8	doi	doi	NOUN
easat-3376	66	9	:	:	PUNCT
easat-3376	66	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	66	11	©	©	PROPN
easat-3376	66	12	2024	2024	NUM
easat-3376	66	13	by	by	ADP
easat-3376	66	14	the	the	DET
easat-3376	66	15	authors	author	NOUN
easat-3376	66	16	;	;	PUNCT
easat-3376	66	17	licensee	licensee	PROPN
easat-3376	66	18	learning	learning	NOUN
easat-3376	66	19	gate	gate	NOUN
easat-3376	66	20	that	that	SCONJ
easat-3376	66	21	schools	school	NOUN
easat-3376	66	22	with	with	ADP
easat-3376	66	23	strong	strong	ADJ
easat-3376	66	24	internal	internal	ADJ
easat-3376	66	25	audits	audits	NOUN
easat-3376	66	26	are	be	AUX
easat-3376	66	27	better	well	ADJ
easat-3376	66	28	able	able	ADJ
easat-3376	66	29	to	to	PART
easat-3376	66	30	manage	manage	VERB
easat-3376	66	31	their	their	PRON
easat-3376	66	32	finances	finance	NOUN
easat-3376	66	33	and	and	CCONJ
easat-3376	66	34	improve	improve	VERB
easat-3376	66	35	educational	educational	ADJ
easat-3376	66	36	outcomes	outcome	NOUN
easat-3376	66	37	[	[	X
easat-3376	66	38	7	7	NUM
easat-3376	66	39	]	]	PUNCT
easat-3376	66	40	.	.	PUNCT
easat-3376	67	1	additionally	additionally	ADV
easat-3376	67	2	,	,	PUNCT
easat-3376	67	3	involving	involve	VERB
easat-3376	67	4	stakeholders	stakeholder	NOUN
easat-3376	67	5	such	such	ADJ
easat-3376	67	6	as	as	ADP
easat-3376	67	7	parents	parent	NOUN
easat-3376	67	8	,	,	PUNCT
easat-3376	67	9	teachers	teacher	NOUN
easat-3376	67	10	,	,	PUNCT
easat-3376	67	11	and	and	CCONJ
easat-3376	67	12	the	the	DET
easat-3376	67	13	broader	broad	ADJ
easat-3376	67	14	community	community	NOUN
easat-3376	67	15	in	in	ADP
easat-3376	67	16	the	the	DET
easat-3376	67	17	financial	financial	ADJ
easat-3376	67	18	planning	planning	NOUN
easat-3376	67	19	process	process	NOUN
easat-3376	67	20	can	can	AUX
easat-3376	67	21	increase	increase	VERB
easat-3376	67	22	accountability	accountability	NOUN
easat-3376	67	23	and	and	CCONJ
easat-3376	67	24	transparency	transparency	NOUN
easat-3376	68	1	[	[	X
easat-3376	68	2	8	8	NUM
easat-3376	68	3	]	]	PUNCT
easat-3376	68	4	.	.	PUNCT
easat-3376	69	1	[	[	X
easat-3376	69	2	10	10	NUM
easat-3376	69	3	]	]	PUNCT
easat-3376	69	4	emphasised	emphasise	VERB
easat-3376	69	5	the	the	DET
easat-3376	69	6	importance	importance	NOUN
easat-3376	69	7	of	of	ADP
easat-3376	69	8	transparent	transparent	ADJ
easat-3376	69	9	financial	financial	ADJ
easat-3376	69	10	reporting	reporting	NOUN
easat-3376	69	11	systems	system	NOUN
easat-3376	69	12	that	that	PRON
easat-3376	69	13	are	be	AUX
easat-3376	69	14	accessible	accessible	ADJ
easat-3376	69	15	to	to	ADP
easat-3376	69	16	all	all	DET
easat-3376	69	17	stakeholders	stakeholder	NOUN
easat-3376	69	18	.	.	PUNCT
easat-3376	70	1	transparent	transparent	ADJ
easat-3376	70	2	reports	report	NOUN
easat-3376	70	3	allow	allow	VERB
easat-3376	70	4	stakeholders	stakeholder	NOUN
easat-3376	70	5	to	to	PART
easat-3376	70	6	see	see	VERB
easat-3376	70	7	how	how	SCONJ
easat-3376	70	8	funds	fund	NOUN
easat-3376	70	9	are	be	AUX
easat-3376	70	10	being	be	AUX
easat-3376	70	11	used	use	VERB
easat-3376	70	12	and	and	CCONJ
easat-3376	70	13	ensure	ensure	VERB
easat-3376	70	14	that	that	SCONJ
easat-3376	70	15	there	there	PRON
easat-3376	70	16	is	be	VERB
easat-3376	70	17	no	no	DET
easat-3376	70	18	misuse	misuse	NOUN
easat-3376	70	19	of	of	ADP
easat-3376	70	20	resources	resource	NOUN
easat-3376	70	21	.	.	PUNCT
easat-3376	71	1	furthermore	furthermore	ADV
easat-3376	71	2	,	,	PUNCT
easat-3376	71	3	strong	strong	ADJ
easat-3376	71	4	internal	internal	ADJ
easat-3376	71	5	audits	audits	NOUN
easat-3376	71	6	contribute	contribute	VERB
easat-3376	71	7	to	to	ADP
easat-3376	71	8	building	building	NOUN
easat-3376	71	9	stakeholder	stakeholder	PROPN
easat-3376	71	10	trust	trust	PROPN
easat-3376	71	11	,	,	PUNCT
easat-3376	71	12	which	which	PRON
easat-3376	71	13	is	be	AUX
easat-3376	71	14	critical	critical	ADJ
easat-3376	71	15	for	for	ADP
easat-3376	71	16	the	the	DET
easat-3376	71	17	long	long	ADJ
easat-3376	71	18	-	-	PUNCT
easat-3376	71	19	term	term	NOUN
easat-3376	71	20	sustainability	sustainability	NOUN
easat-3376	71	21	of	of	ADP
easat-3376	71	22	private	private	ADJ
easat-3376	71	23	schools	school	NOUN
easat-3376	71	24	[	[	X
easat-3376	71	25	14	14	NUM
easat-3376	71	26	]	]	PUNCT
easat-3376	71	27	.	.	PUNCT
easat-3376	72	1	the	the	DET
easat-3376	72	2	purpose	purpose	NOUN
easat-3376	72	3	of	of	ADP
easat-3376	72	4	this	this	DET
easat-3376	72	5	study	study	NOUN
easat-3376	72	6	is	be	AUX
easat-3376	72	7	to	to	PART
easat-3376	72	8	develop	develop	VERB
easat-3376	72	9	a	a	DET
easat-3376	72	10	framework	framework	NOUN
easat-3376	72	11	for	for	ADP
easat-3376	72	12	the	the	DET
easat-3376	72	13	internal	internal	ADJ
easat-3376	72	14	audit	audit	NOUN
easat-3376	72	15	capability	capability	NOUN
easat-3376	72	16	model	model	NOUN
easat-3376	72	17	(	(	PUNCT
easat-3376	72	18	iacm	iacm	PROPN
easat-3376	72	19	)	)	PUNCT
easat-3376	72	20	development	development	NOUN
easat-3376	72	21	to	to	PART
easat-3376	72	22	improve	improve	VERB
easat-3376	72	23	accountability	accountability	NOUN
easat-3376	72	24	of	of	ADP
easat-3376	72	25	education	education	NOUN
easat-3376	72	26	funding	funding	NOUN
easat-3376	72	27	management	management	NOUN
easat-3376	72	28	in	in	ADP
easat-3376	72	29	private	private	ADJ
easat-3376	72	30	high	high	ADJ
easat-3376	72	31	schools	school	NOUN
easat-3376	72	32	in	in	ADP
easat-3376	72	33	semarang	semarang	PROPN
easat-3376	72	34	city	city	PROPN
easat-3376	72	35	.	.	PUNCT
easat-3376	73	1	by	by	ADP
easat-3376	73	2	adopting	adopt	VERB
easat-3376	73	3	and	and	CCONJ
easat-3376	73	4	adapting	adapt	VERB
easat-3376	73	5	the	the	DET
easat-3376	73	6	iacm	iacm	NOUN
easat-3376	73	7	,	,	PUNCT
easat-3376	73	8	this	this	DET
easat-3376	73	9	research	research	NOUN
easat-3376	73	10	aims	aim	VERB
easat-3376	73	11	to	to	PART
easat-3376	73	12	address	address	VERB
easat-3376	73	13	the	the	DET
easat-3376	73	14	specific	specific	ADJ
easat-3376	73	15	challenges	challenge	NOUN
easat-3376	73	16	related	relate	VERB
easat-3376	73	17	to	to	ADP
easat-3376	73	18	financial	financial	ADJ
easat-3376	73	19	management	management	NOUN
easat-3376	73	20	accountability	accountability	NOUN
easat-3376	73	21	in	in	ADP
easat-3376	73	22	private	private	ADJ
easat-3376	73	23	schools	school	NOUN
easat-3376	73	24	(	(	PUNCT
easat-3376	73	25	[	[	X
easat-3376	73	26	14	14	NUM
easat-3376	73	27	]	]	NUM
easat-3376	73	28	)	)	PUNCT
easat-3376	73	29	.	.	PUNCT
easat-3376	74	1	the	the	DET
easat-3376	74	2	goal	goal	NOUN
easat-3376	74	3	is	be	AUX
easat-3376	74	4	to	to	PART
easat-3376	74	5	enhance	enhance	VERB
easat-3376	74	6	internal	internal	ADJ
easat-3376	74	7	supervision	supervision	NOUN
easat-3376	74	8	and	and	CCONJ
easat-3376	74	9	ensure	ensure	VERB
easat-3376	74	10	more	more	ADV
easat-3376	74	11	effective	effective	ADJ
easat-3376	74	12	and	and	CCONJ
easat-3376	74	13	transparent	transparent	ADJ
easat-3376	74	14	management	management	NOUN
easat-3376	74	15	of	of	ADP
easat-3376	74	16	educational	educational	ADJ
easat-3376	74	17	funds	fund	NOUN
easat-3376	74	18	[	[	X
easat-3376	74	19	15	15	NUM
easat-3376	74	20	]	]	PUNCT
easat-3376	74	21	.	.	PUNCT
easat-3376	75	1	through	through	ADP
easat-3376	75	2	the	the	DET
easat-3376	75	3	implementation	implementation	NOUN
easat-3376	75	4	of	of	ADP
easat-3376	75	5	this	this	DET
easat-3376	75	6	model	model	NOUN
easat-3376	75	7	,	,	PUNCT
easat-3376	75	8	private	private	ADJ
easat-3376	75	9	high	high	ADJ
easat-3376	75	10	schools	school	NOUN
easat-3376	75	11	can	can	AUX
easat-3376	75	12	improve	improve	VERB
easat-3376	75	13	their	their	PRON
easat-3376	75	14	financial	financial	ADJ
easat-3376	75	15	management	management	NOUN
easat-3376	75	16	practices	practice	NOUN
easat-3376	75	17	,	,	PUNCT
easat-3376	75	18	ensuring	ensure	VERB
easat-3376	75	19	that	that	SCONJ
easat-3376	75	20	resources	resource	NOUN
easat-3376	75	21	are	be	AUX
easat-3376	75	22	used	use	VERB
easat-3376	75	23	efficiently	efficiently	ADV
easat-3376	75	24	to	to	PART
easat-3376	75	25	achieve	achieve	VERB
easat-3376	75	26	their	their	PRON
easat-3376	75	27	educational	educational	ADJ
easat-3376	75	28	objectives	objective	NOUN
easat-3376	75	29	and	and	CCONJ
easat-3376	75	30	meet	meet	VERB
easat-3376	75	31	national	national	ADJ
easat-3376	75	32	standards	standard	NOUN
easat-3376	75	33	[	[	X
easat-3376	75	34	2];[5	2];[5	NUM
easat-3376	75	35	]	]	PUNCT
easat-3376	75	36	.	.	PUNCT
easat-3376	76	1	this	this	DET
easat-3376	76	2	model	model	NOUN
easat-3376	76	3	will	will	AUX
easat-3376	76	4	provide	provide	VERB
easat-3376	76	5	a	a	DET
easat-3376	76	6	systematic	systematic	ADJ
easat-3376	76	7	approach	approach	NOUN
easat-3376	76	8	to	to	ADP
easat-3376	76	9	increasing	increase	VERB
easat-3376	76	10	the	the	DET
easat-3376	76	11	capability	capability	NOUN
easat-3376	76	12	of	of	ADP
easat-3376	76	13	internal	internal	ADJ
easat-3376	76	14	audits	audit	NOUN
easat-3376	76	15	,	,	PUNCT
easat-3376	76	16	which	which	PRON
easat-3376	76	17	is	be	AUX
easat-3376	76	18	crucial	crucial	ADJ
easat-3376	76	19	for	for	ADP
easat-3376	76	20	achieving	achieve	VERB
easat-3376	76	21	long	long	ADJ
easat-3376	76	22	-	-	PUNCT
easat-3376	76	23	term	term	NOUN
easat-3376	76	24	improvements	improvement	NOUN
easat-3376	76	25	in	in	ADP
easat-3376	76	26	accountability	accountability	NOUN
easat-3376	76	27	and	and	CCONJ
easat-3376	76	28	educational	educational	ADJ
easat-3376	76	29	quality	quality	NOUN
easat-3376	76	30	[	[	X
easat-3376	76	31	8];[7	8];[7	NUM
easat-3376	76	32	]	]	PUNCT
easat-3376	76	33	.	.	PUNCT
easat-3376	77	1	2	2	X
easat-3376	77	2	.	.	X
easat-3376	77	3	method	method	PROPN
easat-3376	77	4	2.1	2.1	NUM
easat-3376	77	5	.	.	PUNCT
easat-3376	78	1	research	research	NOUN
easat-3376	78	2	design	design	NOUN
easat-3376	78	3	this	this	DET
easat-3376	78	4	study	study	NOUN
easat-3376	78	5	employed	employ	VERB
easat-3376	78	6	a	a	DET
easat-3376	78	7	qualitative	qualitative	ADJ
easat-3376	78	8	approach	approach	NOUN
easat-3376	78	9	with	with	ADP
easat-3376	78	10	the	the	DET
easat-3376	78	11	design	design	NOUN
easat-3376	78	12	-	-	PUNCT
easat-3376	78	13	based	base	VERB
easat-3376	78	14	research	research	NOUN
easat-3376	78	15	(	(	PUNCT
easat-3376	78	16	dbr	dbr	PROPN
easat-3376	78	17	)	)	PUNCT
easat-3376	78	18	method	method	NOUN
easat-3376	78	19	,	,	PUNCT
easat-3376	78	20	which	which	PRON
easat-3376	78	21	was	be	AUX
easat-3376	78	22	adopted	adopt	VERB
easat-3376	78	23	and	and	CCONJ
easat-3376	78	24	modified	modify	VERB
easat-3376	78	25	from	from	ADP
easat-3376	78	26	the	the	DET
easat-3376	78	27	design	design	NOUN
easat-3376	78	28	research	research	NOUN
easat-3376	78	29	developed	develop	VERB
easat-3376	78	30	by	by	ADP
easat-3376	78	31	[	[	X
easat-3376	78	32	16	16	NUM
easat-3376	78	33	]	]	PUNCT
easat-3376	78	34	.	.	PUNCT
easat-3376	79	1	this	this	DET
easat-3376	79	2	design	design	NOUN
easat-3376	79	3	was	be	AUX
easat-3376	79	4	chosen	choose	VERB
easat-3376	79	5	because	because	SCONJ
easat-3376	79	6	it	it	PRON
easat-3376	79	7	is	be	AUX
easat-3376	79	8	a	a	DET
easat-3376	79	9	research	research	NOUN
easat-3376	79	10	and	and	CCONJ
easat-3376	79	11	development	development	NOUN
easat-3376	79	12	(	(	PUNCT
easat-3376	79	13	r&d	r&d	NOUN
easat-3376	79	14	)	)	PUNCT
easat-3376	79	15	method	method	NOUN
easat-3376	79	16	that	that	PRON
easat-3376	79	17	includes	include	VERB
easat-3376	79	18	relevant	relevant	ADJ
easat-3376	79	19	stages	stage	NOUN
easat-3376	79	20	for	for	ADP
easat-3376	79	21	constructing	construct	VERB
easat-3376	79	22	a	a	DET
easat-3376	79	23	procedural	procedural	ADJ
easat-3376	79	24	model	model	NOUN
easat-3376	79	25	[	[	X
easat-3376	79	26	17	17	NUM
easat-3376	79	27	]	]	PUNCT
easat-3376	79	28	.	.	PUNCT
easat-3376	80	1	design	design	NOUN
easat-3376	80	2	-	-	PUNCT
easat-3376	80	3	based	base	VERB
easat-3376	80	4	research	research	NOUN
easat-3376	80	5	(	(	PUNCT
easat-3376	80	6	dbr	dbr	PROPN
easat-3376	80	7	)	)	PUNCT
easat-3376	80	8	provides	provide	VERB
easat-3376	80	9	a	a	DET
easat-3376	80	10	systematic	systematic	ADJ
easat-3376	80	11	and	and	CCONJ
easat-3376	80	12	flexible	flexible	ADJ
easat-3376	80	13	approach	approach	NOUN
easat-3376	80	14	through	through	ADP
easat-3376	80	15	iterative	iterative	ADJ
easat-3376	80	16	phases	phase	NOUN
easat-3376	80	17	of	of	ADP
easat-3376	80	18	design	design	NOUN
easat-3376	80	19	,	,	PUNCT
easat-3376	80	20	development	development	NOUN
easat-3376	80	21	,	,	PUNCT
easat-3376	80	22	evaluation	evaluation	NOUN
easat-3376	80	23	,	,	PUNCT
easat-3376	80	24	and	and	CCONJ
easat-3376	80	25	redesign	redesign	VERB
easat-3376	80	26	[	[	X
easat-3376	80	27	18	18	NUM
easat-3376	80	28	]	]	PUNCT
easat-3376	80	29	.	.	PUNCT
easat-3376	81	1	the	the	DET
easat-3376	81	2	final	final	ADJ
easat-3376	81	3	outcome	outcome	NOUN
easat-3376	81	4	of	of	ADP
easat-3376	81	5	this	this	DET
easat-3376	81	6	dbr	dbr	NOUN
easat-3376	81	7	method	method	NOUN
easat-3376	81	8	is	be	AUX
easat-3376	81	9	the	the	DET
easat-3376	81	10	design	design	NOUN
easat-3376	81	11	of	of	ADP
easat-3376	81	12	an	an	DET
easat-3376	81	13	internal	internal	ADJ
easat-3376	81	14	audit	audit	NOUN
easat-3376	81	15	capability	capability	NOUN
easat-3376	81	16	model	model	NOUN
easat-3376	81	17	(	(	PUNCT
easat-3376	81	18	iacm	iacm	PROPN
easat-3376	81	19	)	)	PUNCT
easat-3376	81	20	that	that	PRON
easat-3376	81	21	can	can	AUX
easat-3376	81	22	be	be	AUX
easat-3376	81	23	implemented	implement	VERB
easat-3376	81	24	in	in	ADP
easat-3376	81	25	schools	school	NOUN
easat-3376	81	26	.	.	PUNCT
easat-3376	82	1	the	the	DET
easat-3376	82	2	use	use	NOUN
easat-3376	82	3	of	of	ADP
easat-3376	82	4	design	design	NOUN
easat-3376	82	5	-	-	PUNCT
easat-3376	82	6	based	base	VERB
easat-3376	82	7	research	research	NOUN
easat-3376	82	8	(	(	PUNCT
easat-3376	82	9	dbr	dbr	PROPN
easat-3376	82	10	)	)	PUNCT
easat-3376	82	11	is	be	AUX
easat-3376	82	12	rooted	root	VERB
easat-3376	82	13	in	in	ADP
easat-3376	82	14	the	the	DET
easat-3376	82	15	effort	effort	NOUN
easat-3376	82	16	to	to	PART
easat-3376	82	17	develop	develop	VERB
easat-3376	82	18	an	an	DET
easat-3376	82	19	intervention	intervention	NOUN
easat-3376	82	20	model	model	NOUN
easat-3376	82	21	to	to	PART
easat-3376	82	22	solve	solve	VERB
easat-3376	82	23	a	a	DET
easat-3376	82	24	specific	specific	ADJ
easat-3376	82	25	problem	problem	NOUN
easat-3376	82	26	.	.	PUNCT
easat-3376	83	1	this	this	DET
easat-3376	83	2	research	research	NOUN
easat-3376	83	3	has	have	VERB
easat-3376	83	4	the	the	DET
easat-3376	83	5	potential	potential	NOUN
easat-3376	83	6	to	to	PART
easat-3376	83	7	bridge	bridge	VERB
easat-3376	83	8	the	the	DET
easat-3376	83	9	gap	gap	NOUN
easat-3376	83	10	between	between	ADP
easat-3376	83	11	educational	educational	ADJ
easat-3376	83	12	management	management	NOUN
easat-3376	83	13	theory	theory	NOUN
easat-3376	83	14	and	and	CCONJ
easat-3376	83	15	practice	practice	NOUN
easat-3376	83	16	.	.	PUNCT
easat-3376	84	1	therefore	therefore	ADV
easat-3376	84	2	,	,	PUNCT
easat-3376	84	3	the	the	DET
easat-3376	84	4	result	result	NOUN
easat-3376	84	5	of	of	ADP
easat-3376	84	6	this	this	DET
easat-3376	84	7	study	study	NOUN
easat-3376	84	8	takes	take	VERB
easat-3376	84	9	the	the	DET
easat-3376	84	10	form	form	NOUN
easat-3376	84	11	of	of	ADP
easat-3376	84	12	steps	step	NOUN
easat-3376	84	13	or	or	CCONJ
easat-3376	84	14	audit	audit	NOUN
easat-3376	84	15	procedures	procedure	NOUN
easat-3376	84	16	applicable	applicable	ADJ
easat-3376	84	17	to	to	ADP
easat-3376	84	18	the	the	DET
easat-3376	84	19	educational	educational	ADJ
easat-3376	84	20	field	field	NOUN
easat-3376	84	21	.	.	PUNCT
easat-3376	85	1	2.2	2.2	NUM
easat-3376	85	2	.	.	PUNCT
easat-3376	86	1	participants	participant	NOUN
easat-3376	86	2	this	this	DET
easat-3376	86	3	study	study	NOUN
easat-3376	86	4	was	be	AUX
easat-3376	86	5	conducted	conduct	VERB
easat-3376	86	6	in	in	ADP
easat-3376	86	7	42	42	NUM
easat-3376	86	8	private	private	ADJ
easat-3376	86	9	high	high	ADJ
easat-3376	86	10	schools	school	NOUN
easat-3376	86	11	across	across	ADP
easat-3376	86	12	semarang	semarang	PROPN
easat-3376	86	13	city	city	PROPN
easat-3376	86	14	,	,	PUNCT
easat-3376	86	15	involving	involve	VERB
easat-3376	86	16	37	37	NUM
easat-3376	86	17	headteachers	headteacher	NOUN
easat-3376	86	18	and	and	CCONJ
easat-3376	86	19	32	32	NUM
easat-3376	86	20	school	school	NOUN
easat-3376	86	21	treasurers	treasurer	NOUN
easat-3376	86	22	.	.	PUNCT
easat-3376	87	1	the	the	DET
easat-3376	87	2	selection	selection	NOUN
easat-3376	87	3	of	of	ADP
easat-3376	87	4	participants	participant	NOUN
easat-3376	87	5	was	be	AUX
easat-3376	87	6	based	base	VERB
easat-3376	87	7	on	on	ADP
easat-3376	87	8	their	their	PRON
easat-3376	87	9	critical	critical	ADJ
easat-3376	87	10	roles	role	NOUN
easat-3376	87	11	in	in	ADP
easat-3376	87	12	financial	financial	ADJ
easat-3376	87	13	management	management	NOUN
easat-3376	87	14	and	and	CCONJ
easat-3376	87	15	internal	internal	ADJ
easat-3376	87	16	audit	audit	NOUN
easat-3376	87	17	implementation	implementation	NOUN
easat-3376	87	18	in	in	ADP
easat-3376	87	19	schools	school	NOUN
easat-3376	87	20	.	.	PUNCT
easat-3376	88	1	headteachers	headteacher	NOUN
easat-3376	88	2	,	,	PUNCT
easat-3376	88	3	as	as	ADP
easat-3376	88	4	institutional	institutional	ADJ
easat-3376	88	5	leaders	leader	NOUN
easat-3376	88	6	,	,	PUNCT
easat-3376	88	7	hold	hold	VERB
easat-3376	88	8	primary	primary	ADJ
easat-3376	88	9	responsibility	responsibility	NOUN
easat-3376	88	10	for	for	ADP
easat-3376	88	11	strategic	strategic	ADJ
easat-3376	88	12	decision	decision	NOUN
easat-3376	88	13	-	-	PUNCT
easat-3376	88	14	making	making	NOUN
easat-3376	88	15	and	and	CCONJ
easat-3376	88	16	overseeing	oversee	VERB
easat-3376	88	17	all	all	DET
easat-3376	88	18	school	school	NOUN
easat-3376	88	19	activities	activity	NOUN
easat-3376	88	20	,	,	PUNCT
easat-3376	88	21	including	include	VERB
easat-3376	88	22	financial	financial	ADJ
easat-3376	88	23	management	management	NOUN
easat-3376	88	24	.	.	PUNCT
easat-3376	89	1	meanwhile	meanwhile	ADV
easat-3376	89	2	,	,	PUNCT
easat-3376	89	3	school	school	NOUN
easat-3376	89	4	treasurers	treasurer	NOUN
easat-3376	89	5	are	be	AUX
easat-3376	89	6	directly	directly	ADV
easat-3376	89	7	responsible	responsible	ADJ
easat-3376	89	8	for	for	ADP
easat-3376	89	9	financial	financial	ADJ
easat-3376	89	10	administration	administration	NOUN
easat-3376	89	11	,	,	PUNCT
easat-3376	89	12	transaction	transaction	NOUN
easat-3376	89	13	recording	recording	NOUN
easat-3376	89	14	,	,	PUNCT
easat-3376	89	15	and	and	CCONJ
easat-3376	89	16	financial	financial	ADJ
easat-3376	89	17	reporting	reporting	NOUN
easat-3376	89	18	.	.	PUNCT
easat-3376	90	1	involving	involve	VERB
easat-3376	90	2	both	both	DET
easat-3376	90	3	groups	group	NOUN
easat-3376	90	4	as	as	ADP
easat-3376	90	5	research	research	NOUN
easat-3376	90	6	subjects	subject	NOUN
easat-3376	90	7	allows	allow	VERB
easat-3376	90	8	us	we	PRON
easat-3376	90	9	to	to	PART
easat-3376	90	10	gain	gain	VERB
easat-3376	90	11	a	a	DET
easat-3376	90	12	comprehensive	comprehensive	ADJ
easat-3376	90	13	perspective	perspective	NOUN
easat-3376	90	14	on	on	ADP
easat-3376	90	15	education	education	NOUN
easat-3376	90	16	fund	fund	NOUN
easat-3376	90	17	management	management	NOUN
easat-3376	90	18	and	and	CCONJ
easat-3376	90	19	internal	internal	ADJ
easat-3376	90	20	audit	audit	NOUN
easat-3376	90	21	implementation	implementation	NOUN
easat-3376	90	22	in	in	ADP
easat-3376	90	23	schools	school	NOUN
easat-3376	90	24	.	.	PUNCT
easat-3376	91	1	2.3	2.3	NUM
easat-3376	91	2	.	.	PUNCT
easat-3376	91	3	measurement	measurement	NOUN
easat-3376	91	4	and	and	CCONJ
easat-3376	91	5	instruments	instrument	NOUN
easat-3376	91	6	in	in	ADP
easat-3376	91	7	this	this	DET
easat-3376	91	8	research	research	NOUN
easat-3376	91	9	,	,	PUNCT
easat-3376	91	10	we	we	PRON
easat-3376	91	11	employed	employ	VERB
easat-3376	91	12	three	three	NUM
easat-3376	91	13	primary	primary	ADJ
easat-3376	91	14	measurement	measurement	NOUN
easat-3376	91	15	approaches	approach	VERB
easat-3376	91	16	to	to	PART
easat-3376	91	17	develop	develop	VERB
easat-3376	91	18	the	the	DET
easat-3376	91	19	internal	internal	ADJ
easat-3376	91	20	audit	audit	NOUN
easat-3376	91	21	capability	capability	NOUN
easat-3376	91	22	model	model	NOUN
easat-3376	91	23	(	(	PUNCT
easat-3376	91	24	iacm	iacm	PROPN
easat-3376	91	25	)	)	PUNCT
easat-3376	91	26	aimed	aim	VERB
easat-3376	91	27	at	at	ADP
easat-3376	91	28	improving	improve	VERB
easat-3376	91	29	accountability	accountability	NOUN
easat-3376	91	30	in	in	ADP
easat-3376	91	31	education	education	NOUN
easat-3376	91	32	funding	funding	NOUN
easat-3376	91	33	management	management	NOUN
easat-3376	91	34	.	.	PUNCT
easat-3376	92	1	these	these	DET
easat-3376	92	2	approaches	approach	NOUN
easat-3376	92	3	were	be	AUX
easat-3376	92	4	designed	design	VERB
easat-3376	92	5	to	to	PART
easat-3376	92	6	provide	provide	VERB
easat-3376	92	7	a	a	DET
easat-3376	92	8	comprehensive	comprehensive	ADJ
easat-3376	92	9	description	description	NOUN
easat-3376	92	10	of	of	ADP
easat-3376	92	11	the	the	DET
easat-3376	92	12	model	model	NOUN
easat-3376	92	13	development	development	NOUN
easat-3376	92	14	process	process	NOUN
easat-3376	92	15	for	for	ADP
easat-3376	92	16	accountability	accountability	NOUN
easat-3376	92	17	,	,	PUNCT
easat-3376	92	18	as	as	ADV
easat-3376	92	19	well	well	ADV
easat-3376	92	20	as	as	ADP
easat-3376	92	21	its	its	PRON
easat-3376	92	22	impact	impact	NOUN
easat-3376	92	23	on	on	ADP
easat-3376	92	24	schools	school	NOUN
easat-3376	92	25	’	'	PUNCT
easat-3376	92	26	financial	financial	ADJ
easat-3376	92	27	performance	performance	NOUN
easat-3376	92	28	.	.	PUNCT
easat-3376	93	1	first	first	ADV
easat-3376	93	2	,	,	PUNCT
easat-3376	93	3	we	we	PRON
easat-3376	93	4	developed	develop	VERB
easat-3376	93	5	a	a	DET
easat-3376	93	6	customised	customised	ADJ
easat-3376	93	7	interview	interview	NOUN
easat-3376	93	8	instrument	instrument	NOUN
easat-3376	93	9	tailored	tailor	VERB
easat-3376	93	10	to	to	ADP
easat-3376	93	11	the	the	DET
easat-3376	93	12	research	research	NOUN
easat-3376	93	13	topic	topic	NOUN
easat-3376	93	14	.	.	PUNCT
easat-3376	94	1	this	this	PRON
easat-3376	94	2	was	be	AUX
easat-3376	94	3	intended	intend	VERB
easat-3376	94	4	to	to	PART
easat-3376	94	5	allow	allow	VERB
easat-3376	94	6	for	for	ADP
easat-3376	94	7	an	an	DET
easat-3376	94	8	in	in	ADP
easat-3376	94	9	-	-	PUNCT
easat-3376	94	10	depth	depth	NOUN
easat-3376	94	11	needs	need	VERB
easat-3376	94	12	analysis	analysis	NOUN
easat-3376	94	13	concerning	concern	VERB
easat-3376	94	14	the	the	DET
easat-3376	94	15	improvement	improvement	NOUN
easat-3376	94	16	of	of	ADP
easat-3376	94	17	internal	internal	ADJ
easat-3376	94	18	audit	audit	NOUN
easat-3376	94	19	performance	performance	NOUN
easat-3376	94	20	.	.	PUNCT
easat-3376	95	1	the	the	DET
easat-3376	95	2	instrument	instrument	NOUN
easat-3376	95	3	included	include	VERB
easat-3376	95	4	questions	question	NOUN
easat-3376	95	5	designed	design	VERB
easat-3376	95	6	to	to	PART
easat-3376	95	7	evaluate	evaluate	VERB
easat-3376	95	8	various	various	ADJ
easat-3376	95	9	aspects	aspect	NOUN
easat-3376	95	10	of	of	ADP
easat-3376	95	11	accountability	accountability	NOUN
easat-3376	95	12	and	and	CCONJ
easat-3376	95	13	financial	financial	ADJ
easat-3376	95	14	performance	performance	NOUN
easat-3376	95	15	in	in	ADP
easat-3376	95	16	schools	school	NOUN
easat-3376	95	17	,	,	PUNCT
easat-3376	95	18	including	include	VERB
easat-3376	95	19	work	work	NOUN
easat-3376	95	20	quality	quality	NOUN
easat-3376	95	21	,	,	PUNCT
easat-3376	95	22	work	work	NOUN
easat-3376	95	23	quantity	quantity	NOUN
easat-3376	95	24	,	,	PUNCT
easat-3376	95	25	timeliness	timeliness	NOUN
easat-3376	95	26	,	,	PUNCT
easat-3376	95	27	school	school	NOUN
easat-3376	95	28	accountability	accountability	NOUN
easat-3376	95	29	,	,	PUNCT
easat-3376	95	30	and	and	CCONJ
easat-3376	95	31	documentation	documentation	NOUN
easat-3376	95	32	availability	availability	NOUN
easat-3376	95	33	.	.	PUNCT
easat-3376	96	1	6316	6316	NUM
easat-3376	96	2	edelweiss	edelweiss	PROPN
easat-3376	96	3	applied	apply	VERB
easat-3376	96	4	science	science	NOUN
easat-3376	96	5	and	and	CCONJ
easat-3376	96	6	technology	technology	NOUN
easat-3376	96	7	issn	issn	PROPN
easat-3376	96	8	:	:	PUNCT
easat-3376	96	9	2576	2576	NUM
easat-3376	96	10	-	-	SYM
easat-3376	96	11	8484	8484	NUM
easat-3376	96	12	vol	vol	NOUN
easat-3376	96	13	.	.	PROPN
easat-3376	96	14	8	8	NUM
easat-3376	96	15	,	,	PUNCT
easat-3376	96	16	no	no	INTJ
easat-3376	96	17	.	.	NOUN
easat-3376	97	1	6	6	NUM
easat-3376	97	2	:	:	PUNCT
easat-3376	97	3	6313	6313	NUM
easat-3376	97	4	-	-	SYM
easat-3376	97	5	6324	6324	NUM
easat-3376	97	6	,	,	PUNCT
easat-3376	97	7	2024	2024	NUM
easat-3376	97	8	doi	doi	NOUN
easat-3376	97	9	:	:	PUNCT
easat-3376	97	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	97	11	©	©	PROPN
easat-3376	97	12	2024	2024	NUM
easat-3376	97	13	by	by	ADP
easat-3376	97	14	the	the	DET
easat-3376	97	15	authors	author	NOUN
easat-3376	97	16	;	;	PUNCT
easat-3376	97	17	licensee	licensee	PROPN
easat-3376	97	18	learning	learning	NOUN
easat-3376	97	19	gate	gate	PROPN
easat-3376	97	20	second	second	ADV
easat-3376	97	21	,	,	PUNCT
easat-3376	97	22	we	we	PRON
easat-3376	97	23	conducted	conduct	VERB
easat-3376	97	24	theoretical	theoretical	ADJ
easat-3376	97	25	studies	study	NOUN
easat-3376	97	26	and	and	CCONJ
easat-3376	97	27	a	a	DET
easat-3376	97	28	literature	literature	NOUN
easat-3376	97	29	review	review	NOUN
easat-3376	97	30	to	to	PART
easat-3376	97	31	gather	gather	VERB
easat-3376	97	32	theoretical	theoretical	ADJ
easat-3376	97	33	support	support	NOUN
easat-3376	97	34	for	for	ADP
easat-3376	97	35	the	the	DET
easat-3376	97	36	developed	develop	VERB
easat-3376	97	37	model	model	NOUN
easat-3376	97	38	.	.	PUNCT
easat-3376	98	1	this	this	DET
easat-3376	98	2	step	step	NOUN
easat-3376	98	3	was	be	AUX
easat-3376	98	4	undertaken	undertake	VERB
easat-3376	98	5	to	to	PART
easat-3376	98	6	enrich	enrich	VERB
easat-3376	98	7	the	the	DET
easat-3376	98	8	model	model	NOUN
easat-3376	98	9	with	with	ADP
easat-3376	98	10	various	various	ADJ
easat-3376	98	11	perspectives	perspective	NOUN
easat-3376	98	12	and	and	CCONJ
easat-3376	98	13	findings	finding	NOUN
easat-3376	98	14	from	from	ADP
easat-3376	98	15	similar	similar	ADJ
easat-3376	98	16	previous	previous	ADJ
easat-3376	98	17	studies	study	NOUN
easat-3376	98	18	.	.	PUNCT
easat-3376	99	1	this	this	PRON
easat-3376	99	2	ensures	ensure	VERB
easat-3376	99	3	that	that	SCONJ
easat-3376	99	4	the	the	DET
easat-3376	99	5	developed	develop	VERB
easat-3376	99	6	model	model	NOUN
easat-3376	99	7	has	have	VERB
easat-3376	99	8	a	a	DET
easat-3376	99	9	strong	strong	ADJ
easat-3376	99	10	and	and	CCONJ
easat-3376	99	11	scientifically	scientifically	ADV
easat-3376	99	12	relevant	relevant	ADJ
easat-3376	99	13	foundation	foundation	NOUN
easat-3376	99	14	within	within	ADP
easat-3376	99	15	the	the	DET
easat-3376	99	16	educational	educational	ADJ
easat-3376	99	17	context	context	NOUN
easat-3376	99	18	.	.	PUNCT
easat-3376	100	1	2.4	2.4	NUM
easat-3376	100	2	.	.	PUNCT
easat-3376	100	3	research	research	NOUN
easat-3376	100	4	procedure	procedure	NOUN
easat-3376	100	5	the	the	DET
easat-3376	100	6	study	study	NOUN
easat-3376	100	7	,	,	PUNCT
easat-3376	100	8	based	base	VERB
easat-3376	100	9	on	on	ADP
easat-3376	100	10	the	the	DET
easat-3376	100	11	design	design	NOUN
easat-3376	100	12	-	-	PUNCT
easat-3376	100	13	based	base	VERB
easat-3376	100	14	research	research	NOUN
easat-3376	100	15	(	(	PUNCT
easat-3376	100	16	dbr	dbr	PROPN
easat-3376	100	17	)	)	PUNCT
easat-3376	100	18	approach	approach	NOUN
easat-3376	100	19	,	,	PUNCT
easat-3376	100	20	consists	consist	VERB
easat-3376	100	21	of	of	ADP
easat-3376	100	22	four	four	NUM
easat-3376	100	23	stages	stage	NOUN
easat-3376	100	24	:	:	PUNCT
easat-3376	100	25	1	1	X
easat-3376	100	26	.	.	PUNCT
easat-3376	100	27	collaborative	collaborative	ADJ
easat-3376	100	28	analysis	analysis	NOUN
easat-3376	100	29	of	of	ADP
easat-3376	100	30	practical	practical	ADJ
easat-3376	100	31	problems	problem	NOUN
easat-3376	100	32	:	:	PUNCT
easat-3376	100	33	identification	identification	NOUN
easat-3376	100	34	and	and	CCONJ
easat-3376	100	35	analysis	analysis	NOUN
easat-3376	100	36	of	of	ADP
easat-3376	100	37	practical	practical	ADJ
easat-3376	100	38	problems	problem	NOUN
easat-3376	100	39	within	within	ADP
easat-3376	100	40	the	the	DET
easat-3376	100	41	real	real	ADJ
easat-3376	100	42	-	-	PUNCT
easat-3376	100	43	world	world	NOUN
easat-3376	100	44	context	context	NOUN
easat-3376	100	45	in	in	ADP
easat-3376	100	46	collaboration	collaboration	NOUN
easat-3376	100	47	with	with	ADP
easat-3376	100	48	practitioners	practitioner	NOUN
easat-3376	100	49	.	.	PUNCT
easat-3376	101	1	2	2	X
easat-3376	101	2	.	.	X
easat-3376	101	3	solution	solution	NOUN
easat-3376	101	4	development	development	NOUN
easat-3376	101	5	:	:	PUNCT
easat-3376	101	6	designing	design	VERB
easat-3376	101	7	solutions	solution	NOUN
easat-3376	101	8	based	base	VERB
easat-3376	101	9	on	on	ADP
easat-3376	101	10	existing	exist	VERB
easat-3376	101	11	theories	theory	NOUN
easat-3376	101	12	and	and	CCONJ
easat-3376	101	13	literature	literature	NOUN
easat-3376	101	14	,	,	PUNCT
easat-3376	101	15	as	as	ADV
easat-3376	101	16	well	well	ADV
easat-3376	101	17	as	as	ADP
easat-3376	101	18	practical	practical	ADJ
easat-3376	101	19	knowledge	knowledge	NOUN
easat-3376	101	20	.	.	PUNCT
easat-3376	102	1	3	3	X
easat-3376	102	2	.	.	NOUN
easat-3376	102	3	iterative	iterative	NOUN
easat-3376	102	4	cycles	cycle	NOUN
easat-3376	102	5	for	for	ADP
easat-3376	102	6	testing	testing	NOUN
easat-3376	102	7	and	and	CCONJ
easat-3376	102	8	improving	improve	VERB
easat-3376	102	9	practical	practical	ADJ
easat-3376	102	10	solutions	solution	NOUN
easat-3376	102	11	:	:	PUNCT
easat-3376	102	12	conducting	conduct	VERB
easat-3376	102	13	repeated	repeat	VERB
easat-3376	102	14	iterations	iteration	NOUN
easat-3376	102	15	to	to	PART
easat-3376	102	16	test	test	VERB
easat-3376	102	17	,	,	PUNCT
easat-3376	102	18	evaluate	evaluate	VERB
easat-3376	102	19	,	,	PUNCT
easat-3376	102	20	and	and	CCONJ
easat-3376	102	21	improve	improve	VERB
easat-3376	102	22	the	the	DET
easat-3376	102	23	implemented	implement	VERB
easat-3376	102	24	solutions	solution	NOUN
easat-3376	102	25	.	.	PUNCT
easat-3376	103	1	4	4	X
easat-3376	103	2	.	.	X
easat-3376	103	3	reflection	reflection	NOUN
easat-3376	103	4	to	to	PART
easat-3376	103	5	produce	produce	VERB
easat-3376	103	6	design	design	NOUN
easat-3376	103	7	and	and	CCONJ
easat-3376	103	8	enhance	enhance	VERB
easat-3376	103	9	implementation	implementation	NOUN
easat-3376	103	10	of	of	ADP
easat-3376	103	11	practical	practical	ADJ
easat-3376	103	12	solutions	solution	NOUN
easat-3376	103	13	:	:	PUNCT
easat-3376	103	14	reflection	reflection	NOUN
easat-3376	103	15	and	and	CCONJ
easat-3376	103	16	analysis	analysis	NOUN
easat-3376	103	17	of	of	ADP
easat-3376	103	18	the	the	DET
easat-3376	103	19	results	result	NOUN
easat-3376	103	20	obtained	obtain	VERB
easat-3376	103	21	to	to	PART
easat-3376	103	22	develop	develop	VERB
easat-3376	103	23	final	final	ADJ
easat-3376	103	24	design	design	NOUN
easat-3376	103	25	conclusions	conclusion	NOUN
easat-3376	103	26	and	and	CCONJ
easat-3376	103	27	recommendations	recommendation	NOUN
easat-3376	103	28	for	for	ADP
easat-3376	103	29	implementation	implementation	NOUN
easat-3376	103	30	.	.	PUNCT
easat-3376	104	1	2.5	2.5	NUM
easat-3376	104	2	.	.	PUNCT
easat-3376	105	1	data	datum	NOUN
easat-3376	105	2	collection	collection	NOUN
easat-3376	105	3	and	and	CCONJ
easat-3376	105	4	analysis	analysis	NOUN
easat-3376	105	5	data	datum	NOUN
easat-3376	105	6	collection	collection	NOUN
easat-3376	105	7	in	in	ADP
easat-3376	105	8	this	this	DET
easat-3376	105	9	study	study	NOUN
easat-3376	105	10	was	be	AUX
easat-3376	105	11	conducted	conduct	VERB
easat-3376	105	12	through	through	ADP
easat-3376	105	13	two	two	NUM
easat-3376	105	14	primary	primary	ADJ
easat-3376	105	15	techniques	technique	NOUN
easat-3376	105	16	:	:	PUNCT
easat-3376	105	17	structured	structure	VERB
easat-3376	105	18	interviews	interview	NOUN
easat-3376	105	19	and	and	CCONJ
easat-3376	105	20	open	open	ADJ
easat-3376	105	21	-	-	PUNCT
easat-3376	105	22	ended	end	VERB
easat-3376	105	23	questionnaires	questionnaire	NOUN
easat-3376	105	24	.	.	PUNCT
easat-3376	106	1	we	we	PRON
easat-3376	106	2	conducted	conduct	VERB
easat-3376	106	3	structured	structured	ADJ
easat-3376	106	4	interviews	interview	NOUN
easat-3376	106	5	with	with	ADP
easat-3376	106	6	37	37	NUM
easat-3376	106	7	school	school	NOUN
easat-3376	106	8	principals	principal	NOUN
easat-3376	106	9	and	and	CCONJ
easat-3376	106	10	25	25	NUM
easat-3376	106	11	treasurers	treasurer	NOUN
easat-3376	106	12	.	.	PUNCT
easat-3376	107	1	additionally	additionally	ADV
easat-3376	107	2	,	,	PUNCT
easat-3376	107	3	we	we	PRON
easat-3376	107	4	collected	collect	VERB
easat-3376	107	5	data	datum	NOUN
easat-3376	107	6	through	through	ADP
easat-3376	107	7	open	open	ADJ
easat-3376	107	8	-	-	PUNCT
easat-3376	107	9	ended	end	VERB
easat-3376	107	10	questionnaires	questionnaire	NOUN
easat-3376	107	11	to	to	PART
easat-3376	107	12	obtain	obtain	VERB
easat-3376	107	13	supplementary	supplementary	ADJ
easat-3376	107	14	information	information	NOUN
easat-3376	107	15	.	.	PUNCT
easat-3376	108	1	the	the	DET
easat-3376	108	2	interview	interview	NOUN
easat-3376	108	3	results	result	NOUN
easat-3376	108	4	provided	provide	VERB
easat-3376	108	5	informative	informative	ADJ
easat-3376	108	6	responses	response	NOUN
easat-3376	108	7	,	,	PUNCT
easat-3376	108	8	highlighting	highlight	VERB
easat-3376	108	9	similarities	similarity	NOUN
easat-3376	108	10	in	in	ADP
easat-3376	108	11	the	the	DET
easat-3376	108	12	answers	answer	NOUN
easat-3376	108	13	from	from	ADP
easat-3376	108	14	various	various	ADJ
easat-3376	108	15	informants	informant	NOUN
easat-3376	108	16	.	.	PUNCT
easat-3376	109	1	the	the	DET
easat-3376	109	2	questionnaires	questionnaire	NOUN
easat-3376	109	3	were	be	AUX
easat-3376	109	4	distributed	distribute	VERB
easat-3376	109	5	to	to	PART
easat-3376	109	6	streamline	streamline	VERB
easat-3376	109	7	the	the	DET
easat-3376	109	8	data	datum	NOUN
easat-3376	109	9	collection	collection	NOUN
easat-3376	109	10	process	process	NOUN
easat-3376	109	11	and	and	CCONJ
easat-3376	109	12	ensure	ensure	VERB
easat-3376	109	13	broader	broad	ADJ
easat-3376	109	14	coverage	coverage	NOUN
easat-3376	109	15	.	.	PUNCT
easat-3376	110	1	data	datum	NOUN
easat-3376	110	2	analysis	analysis	NOUN
easat-3376	110	3	was	be	AUX
easat-3376	110	4	carried	carry	VERB
easat-3376	110	5	out	out	ADP
easat-3376	110	6	using	use	VERB
easat-3376	110	7	the	the	DET
easat-3376	110	8	model	model	NOUN
easat-3376	110	9	which	which	PRON
easat-3376	110	10	consists	consist	VERB
easat-3376	110	11	of	of	ADP
easat-3376	110	12	three	three	NUM
easat-3376	110	13	main	main	ADJ
easat-3376	110	14	stages	stage	NOUN
easat-3376	110	15	:	:	PUNCT
easat-3376	110	16	data	datum	NOUN
easat-3376	110	17	reduction	reduction	NOUN
easat-3376	110	18	,	,	PUNCT
easat-3376	110	19	data	datum	NOUN
easat-3376	110	20	presentation	presentation	NOUN
easat-3376	110	21	,	,	PUNCT
easat-3376	110	22	and	and	CCONJ
easat-3376	110	23	drawing	draw	VERB
easat-3376	110	24	conclusions	conclusion	NOUN
easat-3376	110	25	or	or	CCONJ
easat-3376	110	26	verification	verification	NOUN
easat-3376	110	27	.	.	PUNCT
easat-3376	111	1	the	the	DET
easat-3376	111	2	research	research	NOUN
easat-3376	111	3	data	datum	NOUN
easat-3376	111	4	also	also	ADV
easat-3376	111	5	underwent	undergo	VERB
easat-3376	111	6	a	a	DET
easat-3376	111	7	triangulation	triangulation	NOUN
easat-3376	111	8	process	process	NOUN
easat-3376	111	9	to	to	PART
easat-3376	111	10	enhance	enhance	VERB
easat-3376	111	11	the	the	DET
easat-3376	111	12	credibility	credibility	NOUN
easat-3376	111	13	and	and	CCONJ
easat-3376	111	14	validity	validity	NOUN
easat-3376	111	15	of	of	ADP
easat-3376	111	16	the	the	DET
easat-3376	111	17	findings	finding	NOUN
easat-3376	111	18	.	.	PUNCT
easat-3376	112	1	triangulation	triangulation	NOUN
easat-3376	112	2	aims	aim	VERB
easat-3376	112	3	to	to	PART
easat-3376	112	4	reduce	reduce	VERB
easat-3376	112	5	,	,	PUNCT
easat-3376	112	6	eliminate	eliminate	VERB
easat-3376	112	7	,	,	PUNCT
easat-3376	112	8	or	or	CCONJ
easat-3376	112	9	balance	balance	VERB
easat-3376	112	10	any	any	DET
easat-3376	112	11	limitations	limitation	NOUN
easat-3376	112	12	that	that	PRON
easat-3376	112	13	may	may	AUX
easat-3376	112	14	arise	arise	VERB
easat-3376	112	15	from	from	ADP
easat-3376	112	16	using	use	VERB
easat-3376	112	17	a	a	DET
easat-3376	112	18	single	single	ADJ
easat-3376	112	19	strategy	strategy	NOUN
easat-3376	112	20	,	,	PUNCT
easat-3376	112	21	thereby	thereby	ADV
easat-3376	112	22	strengthening	strengthen	VERB
easat-3376	112	23	the	the	DET
easat-3376	112	24	interpretive	interpretive	ADJ
easat-3376	112	25	power	power	NOUN
easat-3376	112	26	of	of	ADP
easat-3376	112	27	the	the	DET
easat-3376	112	28	research	research	NOUN
easat-3376	112	29	findings/	findings/	NUM
easat-3376	112	30	3	3	NUM
easat-3376	112	31	.	.	PUNCT
easat-3376	112	32	result	result	NOUN
easat-3376	112	33	and	and	CCONJ
easat-3376	112	34	discussion	discussion	NOUN
easat-3376	112	35	3.1	3.1	NUM
easat-3376	112	36	.	.	PUNCT
easat-3376	113	1	result	result	NOUN
easat-3376	113	2	in	in	ADP
easat-3376	113	3	the	the	DET
easat-3376	113	4	last	last	ADJ
easat-3376	113	5	decade	decade	NOUN
easat-3376	113	6	,	,	PUNCT
easat-3376	113	7	many	many	ADJ
easat-3376	113	8	countries	country	NOUN
easat-3376	113	9	have	have	AUX
easat-3376	113	10	introduced	introduce	VERB
easat-3376	113	11	school	school	NOUN
easat-3376	113	12	accountability	accountability	NOUN
easat-3376	113	13	systems	system	NOUN
easat-3376	113	14	that	that	PRON
easat-3376	113	15	require	require	VERB
easat-3376	113	16	schools	school	NOUN
easat-3376	113	17	to	to	PART
easat-3376	113	18	be	be	AUX
easat-3376	113	19	answerable	answerable	ADJ
easat-3376	113	20	for	for	ADP
easat-3376	113	21	their	their	PRON
easat-3376	113	22	educational	educational	ADJ
easat-3376	113	23	practices	practice	NOUN
easat-3376	113	24	and	and	CCONJ
easat-3376	113	25	policies	policy	NOUN
easat-3376	113	26	to	to	ADP
easat-3376	113	27	the	the	DET
easat-3376	113	28	authorities	authority	NOUN
easat-3376	113	29	[	[	X
easat-3376	113	30	19	19	NUM
easat-3376	113	31	]	]	PUNCT
easat-3376	113	32	.	.	PUNCT
easat-3376	114	1	we	we	PRON
easat-3376	114	2	developed	develop	VERB
easat-3376	114	3	a	a	DET
easat-3376	114	4	conceptual	conceptual	ADJ
easat-3376	114	5	model	model	NOUN
easat-3376	114	6	for	for	ADP
easat-3376	114	7	financial	financial	ADJ
easat-3376	114	8	management	management	NOUN
easat-3376	114	9	aimed	aim	VERB
easat-3376	114	10	at	at	ADP
easat-3376	114	11	increasing	increase	VERB
easat-3376	114	12	the	the	DET
easat-3376	114	13	accountability	accountability	NOUN
easat-3376	114	14	of	of	ADP
easat-3376	114	15	private	private	ADJ
easat-3376	114	16	high	high	ADJ
easat-3376	114	17	schools	school	NOUN
easat-3376	114	18	.	.	PUNCT
easat-3376	115	1	the	the	DET
easat-3376	115	2	results	result	NOUN
easat-3376	115	3	of	of	ADP
easat-3376	115	4	this	this	DET
easat-3376	115	5	study	study	NOUN
easat-3376	115	6	are	be	AUX
easat-3376	115	7	shared	share	VERB
easat-3376	115	8	in	in	ADP
easat-3376	115	9	two	two	NUM
easat-3376	115	10	parts	part	NOUN
easat-3376	115	11	:	:	PUNCT
easat-3376	115	12	an	an	DET
easat-3376	115	13	empirical	empirical	ADJ
easat-3376	115	14	model	model	NOUN
easat-3376	115	15	that	that	PRON
easat-3376	115	16	reflects	reflect	VERB
easat-3376	115	17	the	the	DET
easat-3376	115	18	actual	actual	ADJ
easat-3376	115	19	conditions	condition	NOUN
easat-3376	115	20	of	of	ADP
easat-3376	115	21	financial	financial	ADJ
easat-3376	115	22	audits	audits	NOUN
easat-3376	115	23	currently	currently	ADV
easat-3376	115	24	conducted	conduct	VERB
easat-3376	115	25	in	in	ADP
easat-3376	115	26	schools	school	NOUN
easat-3376	115	27	,	,	PUNCT
easat-3376	115	28	and	and	CCONJ
easat-3376	115	29	a	a	DET
easat-3376	115	30	blueprint	blueprint	NOUN
easat-3376	115	31	of	of	ADP
easat-3376	115	32	the	the	DET
easat-3376	115	33	model	model	NOUN
easat-3376	115	34	we	we	PRON
easat-3376	115	35	developed	develop	VERB
easat-3376	115	36	.	.	PUNCT
easat-3376	116	1	the	the	DET
easat-3376	116	2	ultimate	ultimate	ADJ
easat-3376	116	3	goal	goal	NOUN
easat-3376	116	4	of	of	ADP
easat-3376	116	5	our	our	PRON
easat-3376	116	6	conceptual	conceptual	ADJ
easat-3376	116	7	model	model	NOUN
easat-3376	116	8	is	be	AUX
easat-3376	116	9	to	to	PART
easat-3376	116	10	provide	provide	VERB
easat-3376	116	11	an	an	DET
easat-3376	116	12	audit	audit	NOUN
easat-3376	116	13	system	system	NOUN
easat-3376	116	14	that	that	PRON
easat-3376	116	15	involves	involve	VERB
easat-3376	116	16	managers	manager	NOUN
easat-3376	116	17	at	at	ADP
easat-3376	116	18	lower	low	ADJ
easat-3376	116	19	management	management	NOUN
easat-3376	116	20	levels	level	NOUN
easat-3376	116	21	as	as	ADP
easat-3376	116	22	part	part	NOUN
easat-3376	116	23	of	of	ADP
easat-3376	116	24	a	a	DET
easat-3376	116	25	comprehensive	comprehensive	ADJ
easat-3376	116	26	and	and	CCONJ
easat-3376	116	27	effective	effective	ADJ
easat-3376	116	28	audit	audit	NOUN
easat-3376	116	29	team	team	NOUN
easat-3376	116	30	.	.	PUNCT
easat-3376	117	1	the	the	DET
easat-3376	117	2	output	output	NOUN
easat-3376	117	3	of	of	ADP
easat-3376	117	4	our	our	PRON
easat-3376	117	5	conceptual	conceptual	ADJ
easat-3376	117	6	model	model	NOUN
easat-3376	117	7	includes	include	VERB
easat-3376	117	8	both	both	DET
easat-3376	117	9	shortand	shortand	NOUN
easat-3376	117	10	long	long	ADJ
easat-3376	117	11	-	-	PUNCT
easat-3376	117	12	term	term	NOUN
easat-3376	117	13	results	result	NOUN
easat-3376	117	14	for	for	ADP
easat-3376	117	15	schools	school	NOUN
easat-3376	117	16	,	,	PUNCT
easat-3376	117	17	foundations	foundation	NOUN
easat-3376	117	18	,	,	PUNCT
easat-3376	117	19	and	and	CCONJ
easat-3376	117	20	external	external	ADJ
easat-3376	117	21	parties	party	NOUN
easat-3376	117	22	.	.	PUNCT
easat-3376	118	1	3.2	3.2	NUM
easat-3376	118	2	.	.	PUNCT
easat-3376	118	3	empirical	empirical	ADJ
easat-3376	118	4	model	model	NOUN
easat-3376	118	5	of	of	ADP
easat-3376	118	6	financial	financial	ADJ
easat-3376	118	7	audits	audits	NOUN
easat-3376	118	8	in	in	ADP
easat-3376	118	9	private	private	ADJ
easat-3376	118	10	high	high	ADJ
easat-3376	118	11	schools	school	NOUN
easat-3376	118	12	in	in	ADP
easat-3376	118	13	semarang	semarang	PROPN
easat-3376	118	14	city	city	PROPN
easat-3376	118	15	to	to	PART
easat-3376	118	16	evaluate	evaluate	VERB
easat-3376	118	17	the	the	DET
easat-3376	118	18	current	current	ADJ
easat-3376	118	19	state	state	NOUN
easat-3376	118	20	of	of	ADP
easat-3376	118	21	internal	internal	ADJ
easat-3376	118	22	quality	quality	NOUN
easat-3376	118	23	audits	audits	NOUN
easat-3376	118	24	in	in	ADP
easat-3376	118	25	private	private	ADJ
easat-3376	118	26	schools	school	NOUN
easat-3376	118	27	across	across	ADP
easat-3376	118	28	semarang	semarang	PROPN
easat-3376	118	29	city	city	PROPN
easat-3376	118	30	,	,	PUNCT
easat-3376	118	31	we	we	PRON
easat-3376	118	32	conducted	conduct	VERB
easat-3376	118	33	an	an	DET
easat-3376	118	34	empirical	empirical	ADJ
easat-3376	118	35	study	study	NOUN
easat-3376	118	36	involving	involve	VERB
easat-3376	118	37	in	in	ADP
easat-3376	118	38	-	-	PUNCT
easat-3376	118	39	depth	depth	NOUN
easat-3376	118	40	interviews	interview	NOUN
easat-3376	118	41	with	with	ADP
easat-3376	118	42	37	37	NUM
easat-3376	118	43	headteachers	headteacher	NOUN
easat-3376	118	44	and	and	CCONJ
easat-3376	118	45	distributed	distribute	VERB
easat-3376	118	46	questionnaires	questionnaire	NOUN
easat-3376	118	47	to	to	ADP
easat-3376	118	48	35	35	NUM
easat-3376	118	49	school	school	NOUN
easat-3376	118	50	treasurers	treasurer	NOUN
easat-3376	118	51	.	.	PUNCT
easat-3376	119	1	the	the	DET
easat-3376	119	2	results	result	NOUN
easat-3376	119	3	revealed	reveal	VERB
easat-3376	119	4	several	several	ADJ
easat-3376	119	5	important	important	ADJ
easat-3376	119	6	findings	finding	NOUN
easat-3376	119	7	that	that	PRON
easat-3376	119	8	highlight	highlight	VERB
easat-3376	119	9	systemic	systemic	ADJ
easat-3376	119	10	weaknesses	weakness	NOUN
easat-3376	119	11	in	in	ADP
easat-3376	119	12	the	the	DET
easat-3376	119	13	current	current	ADJ
easat-3376	119	14	internal	internal	ADJ
easat-3376	119	15	audit	audit	NOUN
easat-3376	119	16	processes	process	NOUN
easat-3376	119	17	.	.	PUNCT
easat-3376	120	1	one	one	NUM
easat-3376	120	2	key	key	ADJ
easat-3376	120	3	finding	finding	NOUN
easat-3376	120	4	is	be	AUX
easat-3376	120	5	the	the	DET
easat-3376	120	6	extent	extent	NOUN
easat-3376	120	7	of	of	ADP
easat-3376	120	8	foundation	foundation	NOUN
easat-3376	120	9	intervention	intervention	NOUN
easat-3376	120	10	in	in	ADP
easat-3376	120	11	financial	financial	ADJ
easat-3376	120	12	policy	policy	NOUN
easat-3376	120	13	.	.	PUNCT
easat-3376	121	1	most	most	ADJ
easat-3376	121	2	headteachers	headteacher	NOUN
easat-3376	121	3	interviewed	interview	VERB
easat-3376	121	4	disclosed	disclose	VERB
easat-3376	121	5	that	that	SCONJ
easat-3376	121	6	foundations	foundation	NOUN
easat-3376	121	7	have	have	VERB
easat-3376	121	8	dominant	dominant	ADJ
easat-3376	121	9	authority	authority	NOUN
easat-3376	121	10	over	over	ADP
easat-3376	121	11	school	school	NOUN
easat-3376	121	12	financial	financial	ADJ
easat-3376	121	13	policies	policy	NOUN
easat-3376	121	14	.	.	PUNCT
easat-3376	122	1	as	as	ADP
easat-3376	122	2	a	a	DET
easat-3376	122	3	result	result	NOUN
easat-3376	122	4	,	,	PUNCT
easat-3376	122	5	financial	financial	ADJ
easat-3376	122	6	audits	audit	NOUN
easat-3376	122	7	are	be	AUX
easat-3376	122	8	often	often	ADV
easat-3376	122	9	conducted	conduct	VERB
easat-3376	122	10	solely	solely	ADV
easat-3376	122	11	by	by	ADP
easat-3376	122	12	the	the	DET
easat-3376	122	13	foundation	foundation	NOUN
easat-3376	122	14	,	,	PUNCT
easat-3376	122	15	without	without	ADP
easat-3376	122	16	involving	involve	VERB
easat-3376	122	17	school	school	NOUN
easat-3376	122	18	practitioners	practitioner	NOUN
easat-3376	122	19	.	.	PUNCT
easat-3376	123	1	this	this	DET
easat-3376	123	2	condition	condition	NOUN
easat-3376	123	3	weakens	weaken	VERB
easat-3376	123	4	the	the	DET
easat-3376	123	5	role	role	NOUN
easat-3376	123	6	of	of	ADP
easat-3376	123	7	headteachers	headteacher	NOUN
easat-3376	123	8	and	and	CCONJ
easat-3376	123	9	management	management	NOUN
easat-3376	123	10	teams	team	NOUN
easat-3376	123	11	in	in	ADP
easat-3376	123	12	overseeing	oversee	VERB
easat-3376	123	13	and	and	CCONJ
easat-3376	123	14	controlling	control	VERB
easat-3376	123	15	their	their	PRON
easat-3376	123	16	school	school	NOUN
easat-3376	123	17	’s	’s	PART
easat-3376	123	18	finances	finance	NOUN
easat-3376	123	19	.	.	PUNCT
easat-3376	124	1	6317	6317	NUM
easat-3376	124	2	edelweiss	edelweiss	PROPN
easat-3376	124	3	applied	apply	VERB
easat-3376	124	4	science	science	NOUN
easat-3376	124	5	and	and	CCONJ
easat-3376	124	6	technology	technology	NOUN
easat-3376	124	7	issn	issn	PROPN
easat-3376	124	8	:	:	PUNCT
easat-3376	124	9	2576	2576	NUM
easat-3376	124	10	-	-	SYM
easat-3376	124	11	8484	8484	NUM
easat-3376	124	12	vol	vol	NOUN
easat-3376	124	13	.	.	PROPN
easat-3376	124	14	8	8	NUM
easat-3376	124	15	,	,	PUNCT
easat-3376	124	16	no	no	INTJ
easat-3376	124	17	.	.	NOUN
easat-3376	125	1	6	6	NUM
easat-3376	125	2	:	:	PUNCT
easat-3376	125	3	6313	6313	NUM
easat-3376	125	4	-	-	SYM
easat-3376	125	5	6324	6324	NUM
easat-3376	125	6	,	,	PUNCT
easat-3376	125	7	2024	2024	NUM
easat-3376	125	8	doi	doi	NOUN
easat-3376	125	9	:	:	PUNCT
easat-3376	125	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	125	11	©	©	PROPN
easat-3376	125	12	2024	2024	NUM
easat-3376	125	13	by	by	ADP
easat-3376	125	14	the	the	DET
easat-3376	125	15	authors	author	NOUN
easat-3376	125	16	;	;	PUNCT
easat-3376	125	17	licensee	licensee	PROPN
easat-3376	125	18	learning	learning	NOUN
easat-3376	125	19	gate	gate	VERB
easat-3376	125	20	another	another	DET
easat-3376	125	21	finding	finding	NOUN
easat-3376	125	22	is	be	AUX
easat-3376	125	23	the	the	DET
easat-3376	125	24	significant	significant	ADJ
easat-3376	125	25	disparity	disparity	NOUN
easat-3376	125	26	in	in	ADP
easat-3376	125	27	financial	financial	ADJ
easat-3376	125	28	reporting	reporting	NOUN
easat-3376	125	29	.	.	PUNCT
easat-3376	126	1	headteachers	headteacher	NOUN
easat-3376	126	2	from	from	ADP
easat-3376	126	3	several	several	ADJ
easat-3376	126	4	schools	school	NOUN
easat-3376	126	5	reported	report	VERB
easat-3376	126	6	a	a	DET
easat-3376	126	7	striking	striking	ADJ
easat-3376	126	8	difference	difference	NOUN
easat-3376	126	9	between	between	ADP
easat-3376	126	10	the	the	DET
easat-3376	126	11	reports	report	NOUN
easat-3376	126	12	submitted	submit	VERB
easat-3376	126	13	to	to	ADP
easat-3376	126	14	the	the	DET
easat-3376	126	15	local	local	ADJ
easat-3376	126	16	education	education	NOUN
easat-3376	126	17	authority	authority	NOUN
easat-3376	126	18	and	and	CCONJ
easat-3376	126	19	those	those	PRON
easat-3376	126	20	sent	send	VERB
easat-3376	126	21	to	to	ADP
easat-3376	126	22	the	the	DET
easat-3376	126	23	foundation	foundation	NOUN
easat-3376	126	24	.	.	PUNCT
easat-3376	127	1	this	this	DET
easat-3376	127	2	lack	lack	NOUN
easat-3376	127	3	of	of	ADP
easat-3376	127	4	alignment	alignment	NOUN
easat-3376	127	5	results	result	NOUN
easat-3376	127	6	in	in	ADP
easat-3376	127	7	discrepancies	discrepancy	NOUN
easat-3376	127	8	in	in	ADP
easat-3376	127	9	budgeting	budgeting	NOUN
easat-3376	127	10	,	,	PUNCT
easat-3376	127	11	financial	financial	ADJ
easat-3376	127	12	planning	planning	NOUN
easat-3376	127	13	,	,	PUNCT
easat-3376	127	14	and	and	CCONJ
easat-3376	127	15	reporting	report	VERB
easat-3376	127	16	.	.	PUNCT
easat-3376	128	1	such	such	ADJ
easat-3376	128	2	disparity	disparity	NOUN
easat-3376	128	3	introduces	introduce	VERB
easat-3376	128	4	potential	potential	ADJ
easat-3376	128	5	risks	risk	NOUN
easat-3376	128	6	of	of	ADP
easat-3376	128	7	inaccuracy	inaccuracy	NOUN
easat-3376	128	8	and	and	CCONJ
easat-3376	128	9	a	a	DET
easat-3376	128	10	lack	lack	NOUN
easat-3376	128	11	of	of	ADP
easat-3376	128	12	transparency	transparency	NOUN
easat-3376	128	13	in	in	ADP
easat-3376	128	14	financial	financial	ADJ
easat-3376	128	15	reports	report	NOUN
easat-3376	128	16	,	,	PUNCT
easat-3376	128	17	ultimately	ultimately	ADV
easat-3376	128	18	affecting	affect	VERB
easat-3376	128	19	the	the	DET
easat-3376	128	20	school	school	NOUN
easat-3376	128	21	’s	’s	PART
easat-3376	128	22	trust	trust	NOUN
easat-3376	128	23	and	and	CCONJ
easat-3376	128	24	accountability	accountability	NOUN
easat-3376	128	25	.	.	PUNCT
easat-3376	129	1	headschool	headschool	PROPN
easat-3376	129	2	also	also	ADV
easat-3376	129	3	expressed	express	VERB
easat-3376	129	4	an	an	DET
easat-3376	129	5	urgent	urgent	ADJ
easat-3376	129	6	need	need	NOUN
easat-3376	129	7	for	for	ADP
easat-3376	129	8	the	the	DET
easat-3376	129	9	formation	formation	NOUN
easat-3376	129	10	of	of	ADP
easat-3376	129	11	an	an	DET
easat-3376	129	12	internal	internal	ADJ
easat-3376	129	13	audit	audit	NOUN
easat-3376	129	14	team	team	NOUN
easat-3376	129	15	within	within	ADP
easat-3376	129	16	the	the	DET
easat-3376	129	17	school	school	NOUN
easat-3376	129	18	.	.	PUNCT
easat-3376	130	1	this	this	DET
easat-3376	130	2	team	team	NOUN
easat-3376	130	3	would	would	AUX
easat-3376	130	4	be	be	AUX
easat-3376	130	5	expected	expect	VERB
easat-3376	130	6	to	to	PART
easat-3376	130	7	provide	provide	VERB
easat-3376	130	8	the	the	DET
easat-3376	130	9	required	require	VERB
easat-3376	130	10	information	information	NOUN
easat-3376	130	11	and	and	CCONJ
easat-3376	130	12	documents	document	NOUN
easat-3376	130	13	quickly	quickly	ADV
easat-3376	130	14	and	and	CCONJ
easat-3376	130	15	accurately	accurately	ADV
easat-3376	130	16	during	during	ADP
easat-3376	130	17	external	external	ADJ
easat-3376	130	18	or	or	CCONJ
easat-3376	130	19	foundation	foundation	NOUN
easat-3376	130	20	audits	audits	NOUN
easat-3376	130	21	.	.	PUNCT
easat-3376	131	1	the	the	DET
easat-3376	131	2	establishment	establishment	NOUN
easat-3376	131	3	of	of	ADP
easat-3376	131	4	this	this	DET
easat-3376	131	5	internal	internal	ADJ
easat-3376	131	6	audit	audit	NOUN
easat-3376	131	7	team	team	NOUN
easat-3376	131	8	would	would	AUX
easat-3376	131	9	enable	enable	VERB
easat-3376	131	10	schools	school	NOUN
easat-3376	131	11	to	to	PART
easat-3376	131	12	take	take	VERB
easat-3376	131	13	a	a	DET
easat-3376	131	14	more	more	ADV
easat-3376	131	15	proactive	proactive	ADJ
easat-3376	131	16	role	role	NOUN
easat-3376	131	17	in	in	ADP
easat-3376	131	18	managing	manage	VERB
easat-3376	131	19	and	and	CCONJ
easat-3376	131	20	overseeing	oversee	VERB
easat-3376	131	21	their	their	PRON
easat-3376	131	22	finances	finance	NOUN
easat-3376	131	23	,	,	PUNCT
easat-3376	131	24	thereby	thereby	ADV
easat-3376	131	25	increasing	increase	VERB
easat-3376	131	26	overall	overall	ADJ
easat-3376	131	27	accountability	accountability	NOUN
easat-3376	131	28	and	and	CCONJ
easat-3376	131	29	transparency	transparency	NOUN
easat-3376	131	30	.	.	PUNCT
easat-3376	132	1	furthermore	furthermore	ADV
easat-3376	132	2	,	,	PUNCT
easat-3376	132	3	school	school	NOUN
easat-3376	132	4	treasurers	treasurer	NOUN
easat-3376	132	5	,	,	PUNCT
easat-3376	132	6	who	who	PRON
easat-3376	132	7	play	play	VERB
easat-3376	132	8	a	a	DET
easat-3376	132	9	crucial	crucial	ADJ
easat-3376	132	10	role	role	NOUN
easat-3376	132	11	in	in	ADP
easat-3376	132	12	financial	financial	ADJ
easat-3376	132	13	audits	audits	NOUN
easat-3376	132	14	,	,	PUNCT
easat-3376	132	15	still	still	ADV
easat-3376	132	16	require	require	VERB
easat-3376	132	17	further	further	ADJ
easat-3376	132	18	training	training	NOUN
easat-3376	132	19	and	and	CCONJ
easat-3376	132	20	improved	improve	VERB
easat-3376	132	21	financial	financial	ADJ
easat-3376	132	22	management	management	NOUN
easat-3376	132	23	digitalisation	digitalisation	NOUN
easat-3376	132	24	tools	tool	NOUN
easat-3376	132	25	to	to	PART
easat-3376	132	26	enhance	enhance	VERB
easat-3376	132	27	their	their	PRON
easat-3376	132	28	accountability	accountability	NOUN
easat-3376	132	29	.	.	PUNCT
easat-3376	133	1	without	without	ADP
easat-3376	133	2	these	these	DET
easat-3376	133	3	supports	support	NOUN
easat-3376	133	4	,	,	PUNCT
easat-3376	133	5	the	the	DET
easat-3376	133	6	financial	financial	ADJ
easat-3376	133	7	audit	audit	NOUN
easat-3376	133	8	and	and	CCONJ
easat-3376	133	9	reporting	reporting	NOUN
easat-3376	133	10	processes	process	NOUN
easat-3376	133	11	risk	risk	NOUN
easat-3376	133	12	not	not	PART
easat-3376	133	13	meeting	meet	VERB
easat-3376	133	14	the	the	DET
easat-3376	133	15	expected	expect	VERB
easat-3376	133	16	standards	standard	NOUN
easat-3376	133	17	,	,	PUNCT
easat-3376	133	18	potentially	potentially	ADV
easat-3376	133	19	harming	harm	VERB
easat-3376	133	20	the	the	DET
easat-3376	133	21	school	school	NOUN
easat-3376	133	22	’s	’s	PART
easat-3376	133	23	reputation	reputation	NOUN
easat-3376	133	24	and	and	CCONJ
easat-3376	133	25	operations	operation	NOUN
easat-3376	133	26	.	.	PUNCT
easat-3376	134	1	the	the	DET
easat-3376	134	2	findings	finding	NOUN
easat-3376	134	3	further	far	ADV
easat-3376	134	4	clarify	clarify	VERB
easat-3376	134	5	the	the	DET
easat-3376	134	6	importance	importance	NOUN
easat-3376	134	7	of	of	ADP
easat-3376	134	8	this	this	DET
easat-3376	134	9	study	study	NOUN
easat-3376	134	10	in	in	ADP
easat-3376	134	11	highlighting	highlight	VERB
easat-3376	134	12	the	the	DET
easat-3376	134	13	need	need	NOUN
easat-3376	134	14	to	to	PART
easat-3376	134	15	develop	develop	VERB
easat-3376	134	16	an	an	DET
easat-3376	134	17	internal	internal	ADJ
easat-3376	134	18	audit	audit	NOUN
easat-3376	134	19	capability	capability	NOUN
easat-3376	134	20	model	model	NOUN
easat-3376	134	21	(	(	PUNCT
easat-3376	134	22	iacm	iacm	PROPN
easat-3376	134	23	)	)	PUNCT
easat-3376	134	24	that	that	PRON
easat-3376	134	25	can	can	AUX
easat-3376	134	26	be	be	AUX
easat-3376	134	27	implemented	implement	VERB
easat-3376	134	28	in	in	ADP
easat-3376	134	29	schools	school	NOUN
easat-3376	134	30	.	.	PUNCT
easat-3376	135	1	the	the	DET
easat-3376	135	2	iacm	iacm	NOUN
easat-3376	135	3	provides	provide	VERB
easat-3376	135	4	a	a	DET
easat-3376	135	5	structured	structured	ADJ
easat-3376	135	6	and	and	CCONJ
easat-3376	135	7	systematic	systematic	ADJ
easat-3376	135	8	framework	framework	NOUN
easat-3376	135	9	to	to	PART
easat-3376	135	10	enhance	enhance	VERB
easat-3376	135	11	internal	internal	ADJ
easat-3376	135	12	audit	audit	NOUN
easat-3376	135	13	capabilities	capability	NOUN
easat-3376	135	14	through	through	ADP
easat-3376	135	15	several	several	ADJ
easat-3376	135	16	stages	stage	NOUN
easat-3376	135	17	of	of	ADP
easat-3376	135	18	development	development	NOUN
easat-3376	135	19	,	,	PUNCT
easat-3376	135	20	starting	start	VERB
easat-3376	135	21	from	from	ADP
easat-3376	135	22	the	the	DET
easat-3376	135	23	basic	basic	ADJ
easat-3376	135	24	level	level	NOUN
easat-3376	135	25	to	to	ADP
easat-3376	135	26	the	the	DET
easat-3376	135	27	optimal	optimal	ADJ
easat-3376	135	28	level	level	NOUN
easat-3376	135	29	.	.	PUNCT
easat-3376	136	1	with	with	ADP
easat-3376	136	2	the	the	DET
easat-3376	136	3	iacm	iacm	PROPN
easat-3376	136	4	,	,	PUNCT
easat-3376	136	5	schools	school	NOUN
easat-3376	136	6	can	can	AUX
easat-3376	136	7	develop	develop	VERB
easat-3376	136	8	a	a	DET
easat-3376	136	9	more	more	ADV
easat-3376	136	10	robust	robust	ADJ
easat-3376	136	11	,	,	PUNCT
easat-3376	136	12	transparent	transparent	ADJ
easat-3376	136	13	,	,	PUNCT
easat-3376	136	14	and	and	CCONJ
easat-3376	136	15	accountable	accountable	ADJ
easat-3376	136	16	internal	internal	ADJ
easat-3376	136	17	audit	audit	NOUN
easat-3376	136	18	process	process	NOUN
easat-3376	136	19	.	.	PUNCT
easat-3376	137	1	active	active	ADJ
easat-3376	137	2	participation	participation	NOUN
easat-3376	137	3	from	from	ADP
easat-3376	137	4	headteachers	headteacher	NOUN
easat-3376	137	5	and	and	CCONJ
easat-3376	137	6	management	management	NOUN
easat-3376	137	7	teams	team	NOUN
easat-3376	137	8	in	in	ADP
easat-3376	137	9	internal	internal	ADJ
easat-3376	137	10	audits	audits	NOUN
easat-3376	137	11	ensures	ensure	VERB
easat-3376	137	12	that	that	SCONJ
easat-3376	137	13	every	every	DET
easat-3376	137	14	step	step	NOUN
easat-3376	137	15	of	of	ADP
easat-3376	137	16	financial	financial	ADJ
easat-3376	137	17	supervision	supervision	NOUN
easat-3376	137	18	and	and	CCONJ
easat-3376	137	19	control	control	NOUN
easat-3376	137	20	is	be	AUX
easat-3376	137	21	carried	carry	VERB
easat-3376	137	22	out	out	ADP
easat-3376	137	23	with	with	ADP
easat-3376	137	24	high	high	ADJ
easat-3376	137	25	standards	standard	NOUN
easat-3376	137	26	and	and	CCONJ
easat-3376	137	27	compliance	compliance	NOUN
easat-3376	137	28	with	with	ADP
easat-3376	137	29	regulations	regulation	NOUN
easat-3376	137	30	.	.	PUNCT
easat-3376	138	1	additionally	additionally	ADV
easat-3376	138	2	,	,	PUNCT
easat-3376	138	3	the	the	DET
easat-3376	138	4	implementation	implementation	NOUN
easat-3376	138	5	of	of	ADP
easat-3376	138	6	the	the	DET
easat-3376	138	7	iacm	iacm	NOUN
easat-3376	138	8	helps	helps	AUX
easat-3376	138	9	align	align	VERB
easat-3376	138	10	financial	financial	ADJ
easat-3376	138	11	reporting	reporting	NOUN
easat-3376	138	12	to	to	ADP
easat-3376	138	13	both	both	DET
easat-3376	138	14	the	the	DET
easat-3376	138	15	government	government	NOUN
easat-3376	138	16	and	and	CCONJ
easat-3376	138	17	foundations	foundation	NOUN
easat-3376	138	18	.	.	PUNCT
easat-3376	139	1	with	with	ADP
easat-3376	139	2	consistent	consistent	ADJ
easat-3376	139	3	audit	audit	NOUN
easat-3376	139	4	standards	standard	NOUN
easat-3376	139	5	and	and	CCONJ
easat-3376	139	6	procedures	procedure	NOUN
easat-3376	139	7	,	,	PUNCT
easat-3376	139	8	budgeting	budgeting	NOUN
easat-3376	139	9	,	,	PUNCT
easat-3376	139	10	financial	financial	ADJ
easat-3376	139	11	planning	planning	NOUN
easat-3376	139	12	,	,	PUNCT
easat-3376	139	13	and	and	CCONJ
easat-3376	139	14	reporting	reporting	NOUN
easat-3376	139	15	can	can	AUX
easat-3376	139	16	be	be	AUX
easat-3376	139	17	conducted	conduct	VERB
easat-3376	139	18	more	more	ADV
easat-3376	139	19	accurately	accurately	ADV
easat-3376	139	20	and	and	CCONJ
easat-3376	139	21	transparently	transparently	ADV
easat-3376	139	22	.	.	PUNCT
easat-3376	140	1	with	with	ADP
easat-3376	140	2	enhanced	enhanced	ADJ
easat-3376	140	3	capabilities	capability	NOUN
easat-3376	140	4	,	,	PUNCT
easat-3376	140	5	school	school	NOUN
easat-3376	140	6	treasurers	treasurer	NOUN
easat-3376	140	7	can	can	AUX
easat-3376	140	8	manage	manage	VERB
easat-3376	140	9	finances	finance	NOUN
easat-3376	140	10	more	more	ADV
easat-3376	140	11	effectively	effectively	ADV
easat-3376	140	12	and	and	CCONJ
easat-3376	140	13	meet	meet	VERB
easat-3376	140	14	the	the	DET
easat-3376	140	15	increasing	increase	VERB
easat-3376	140	16	demands	demand	NOUN
easat-3376	140	17	for	for	ADP
easat-3376	140	18	high	high	ADJ
easat-3376	140	19	accountability	accountability	NOUN
easat-3376	140	20	.	.	PUNCT
easat-3376	141	1	furthermore	furthermore	ADV
easat-3376	141	2	,	,	PUNCT
easat-3376	141	3	with	with	ADP
easat-3376	141	4	a	a	DET
easat-3376	141	5	strong	strong	ADJ
easat-3376	141	6	and	and	CCONJ
easat-3376	141	7	well	well	ADV
easat-3376	141	8	-	-	PUNCT
easat-3376	141	9	trained	train	VERB
easat-3376	141	10	internal	internal	ADJ
easat-3376	141	11	audit	audit	NOUN
easat-3376	141	12	team	team	NOUN
easat-3376	141	13	,	,	PUNCT
easat-3376	141	14	schools	school	NOUN
easat-3376	141	15	will	will	AUX
easat-3376	141	16	be	be	AUX
easat-3376	141	17	better	well	ADV
easat-3376	141	18	prepared	prepare	VERB
easat-3376	141	19	for	for	ADP
easat-3376	141	20	audits	audit	NOUN
easat-3376	141	21	conducted	conduct	VERB
easat-3376	141	22	by	by	ADP
easat-3376	141	23	foundations	foundation	NOUN
easat-3376	141	24	or	or	CCONJ
easat-3376	141	25	external	external	ADJ
easat-3376	141	26	parties	party	NOUN
easat-3376	141	27	.	.	PUNCT
easat-3376	142	1	this	this	DET
easat-3376	142	2	internal	internal	ADJ
easat-3376	142	3	audit	audit	NOUN
easat-3376	142	4	team	team	NOUN
easat-3376	142	5	will	will	AUX
easat-3376	142	6	ensure	ensure	VERB
easat-3376	142	7	that	that	SCONJ
easat-3376	142	8	all	all	DET
easat-3376	142	9	necessary	necessary	ADJ
easat-3376	142	10	documents	document	NOUN
easat-3376	142	11	and	and	CCONJ
easat-3376	142	12	information	information	NOUN
easat-3376	142	13	are	be	AUX
easat-3376	142	14	available	available	ADJ
easat-3376	142	15	and	and	CCONJ
easat-3376	142	16	meet	meet	VERB
easat-3376	142	17	audit	audit	NOUN
easat-3376	142	18	standards	standard	NOUN
easat-3376	142	19	,	,	PUNCT
easat-3376	142	20	thus	thus	ADV
easat-3376	142	21	ensuring	ensure	VERB
easat-3376	142	22	a	a	DET
easat-3376	142	23	smoother	smooth	ADJ
easat-3376	142	24	and	and	CCONJ
easat-3376	142	25	more	more	ADV
easat-3376	142	26	effective	effective	ADJ
easat-3376	142	27	audit	audit	NOUN
easat-3376	142	28	process	process	NOUN
easat-3376	142	29	.	.	PUNCT
easat-3376	143	1	to	to	PART
easat-3376	143	2	illustrate	illustrate	VERB
easat-3376	143	3	this	this	PRON
easat-3376	143	4	further	far	ADV
easat-3376	143	5	,	,	PUNCT
easat-3376	143	6	our	our	PRON
easat-3376	143	7	factual	factual	ADJ
easat-3376	143	8	model	model	NOUN
easat-3376	143	9	is	be	AUX
easat-3376	143	10	presented	present	VERB
easat-3376	143	11	in	in	ADP
easat-3376	143	12	figure	figure	NOUN
easat-3376	143	13	1	1	NUM
easat-3376	143	14	.	.	PUNCT
easat-3376	144	1	in	in	ADP
easat-3376	144	2	this	this	DET
easat-3376	144	3	illustration	illustration	NOUN
easat-3376	144	4	,	,	PUNCT
easat-3376	144	5	we	we	PRON
easat-3376	144	6	depict	depict	VERB
easat-3376	144	7	the	the	DET
easat-3376	144	8	problems	problem	NOUN
easat-3376	144	9	faced	face	VERB
easat-3376	144	10	by	by	ADP
easat-3376	144	11	schools	school	NOUN
easat-3376	144	12	related	relate	VERB
easat-3376	144	13	to	to	ADP
easat-3376	144	14	internal	internal	ADJ
easat-3376	144	15	quality	quality	NOUN
easat-3376	144	16	audits	audits	NOUN
easat-3376	144	17	and	and	CCONJ
easat-3376	144	18	how	how	SCONJ
easat-3376	144	19	the	the	DET
easat-3376	144	20	iacm	iacm	NOUN
easat-3376	144	21	can	can	AUX
easat-3376	144	22	provide	provide	VERB
easat-3376	144	23	an	an	DET
easat-3376	144	24	effective	effective	ADJ
easat-3376	144	25	solution	solution	NOUN
easat-3376	144	26	to	to	ADP
easat-3376	144	27	these	these	DET
easat-3376	144	28	issues	issue	NOUN
easat-3376	144	29	.	.	PUNCT
easat-3376	145	1	through	through	ADP
easat-3376	145	2	this	this	DET
easat-3376	145	3	visual	visual	ADJ
easat-3376	145	4	representation	representation	NOUN
easat-3376	145	5	,	,	PUNCT
easat-3376	145	6	we	we	PRON
easat-3376	145	7	hope	hope	VERB
easat-3376	145	8	to	to	PART
easat-3376	145	9	offer	offer	VERB
easat-3376	145	10	a	a	DET
easat-3376	145	11	deeper	deep	ADJ
easat-3376	145	12	understanding	understanding	NOUN
easat-3376	145	13	of	of	ADP
easat-3376	145	14	the	the	DET
easat-3376	145	15	importance	importance	NOUN
easat-3376	145	16	of	of	ADP
easat-3376	145	17	the	the	DET
easat-3376	145	18	iacm	iacm	NOUN
easat-3376	145	19	and	and	CCONJ
easat-3376	145	20	its	its	PRON
easat-3376	145	21	function	function	NOUN
easat-3376	145	22	as	as	ADP
easat-3376	145	23	a	a	DET
easat-3376	145	24	solution	solution	NOUN
easat-3376	145	25	to	to	ADP
easat-3376	145	26	these	these	DET
easat-3376	145	27	challenges	challenge	NOUN
easat-3376	145	28	.	.	PUNCT
easat-3376	146	1	6318	6318	NUM
easat-3376	146	2	edelweiss	edelweiss	PROPN
easat-3376	146	3	applied	apply	VERB
easat-3376	146	4	science	science	NOUN
easat-3376	146	5	and	and	CCONJ
easat-3376	146	6	technology	technology	NOUN
easat-3376	146	7	issn	issn	PROPN
easat-3376	146	8	:	:	PUNCT
easat-3376	146	9	2576	2576	NUM
easat-3376	146	10	-	-	SYM
easat-3376	146	11	8484	8484	NUM
easat-3376	146	12	vol	vol	NOUN
easat-3376	146	13	.	.	PROPN
easat-3376	146	14	8	8	NUM
easat-3376	146	15	,	,	PUNCT
easat-3376	146	16	no	no	INTJ
easat-3376	146	17	.	.	NOUN
easat-3376	147	1	6	6	NUM
easat-3376	147	2	:	:	PUNCT
easat-3376	147	3	6313	6313	NUM
easat-3376	147	4	-	-	SYM
easat-3376	147	5	6324	6324	NUM
easat-3376	147	6	,	,	PUNCT
easat-3376	147	7	2024	2024	NUM
easat-3376	147	8	doi	doi	NOUN
easat-3376	147	9	:	:	PUNCT
easat-3376	147	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	147	11	©	©	PROPN
easat-3376	147	12	2024	2024	NUM
easat-3376	147	13	by	by	ADP
easat-3376	147	14	the	the	DET
easat-3376	147	15	authors	author	NOUN
easat-3376	147	16	;	;	PUNCT
easat-3376	147	17	licensee	licensee	PROPN
easat-3376	147	18	learning	learn	VERB
easat-3376	147	19	gate	gate	NOUN
easat-3376	147	20	figure	figure	NOUN
easat-3376	147	21	1	1	NUM
easat-3376	147	22	.	.	PUNCT
easat-3376	147	23	illustration	illustration	NOUN
easat-3376	147	24	empirical	empirical	ADJ
easat-3376	147	25	model	model	NOUN
easat-3376	147	26	of	of	ADP
easat-3376	147	27	financial	financial	ADJ
easat-3376	147	28	audits	audits	NOUN
easat-3376	147	29	in	in	ADP
easat-3376	147	30	private	private	ADJ
easat-3376	147	31	high	high	ADJ
easat-3376	147	32	schools	school	NOUN
easat-3376	147	33	.	.	PUNCT
easat-3376	148	1	the	the	DET
easat-3376	148	2	image	image	NOUN
easat-3376	148	3	above	above	ADV
easat-3376	148	4	shows	show	VERB
easat-3376	148	5	the	the	DET
easat-3376	148	6	connection	connection	NOUN
easat-3376	148	7	between	between	ADP
easat-3376	148	8	the	the	DET
easat-3376	148	9	foundation	foundation	NOUN
easat-3376	148	10	manager	manager	NOUN
easat-3376	148	11	and	and	CCONJ
easat-3376	148	12	the	the	DET
easat-3376	148	13	school	school	NOUN
easat-3376	148	14	.	.	PUNCT
easat-3376	149	1	1	1	X
easat-3376	149	2	.	.	NUM
easat-3376	149	3	limited	limited	ADJ
easat-3376	149	4	authority	authority	NOUN
easat-3376	149	5	:	:	PUNCT
easat-3376	149	6	schools	school	NOUN
easat-3376	149	7	often	often	ADV
easat-3376	149	8	face	face	VERB
easat-3376	149	9	challenges	challenge	NOUN
easat-3376	149	10	due	due	ADJ
easat-3376	149	11	to	to	ADP
easat-3376	149	12	limited	limited	ADJ
easat-3376	149	13	authority	authority	NOUN
easat-3376	149	14	.	.	PUNCT
easat-3376	150	1	these	these	DET
easat-3376	150	2	limitations	limitation	NOUN
easat-3376	150	3	can	can	AUX
easat-3376	150	4	hinder	hinder	VERB
easat-3376	150	5	their	their	PRON
easat-3376	150	6	ability	ability	NOUN
easat-3376	150	7	to	to	PART
easat-3376	150	8	effectively	effectively	ADV
easat-3376	150	9	supervise	supervise	VERB
easat-3376	150	10	and	and	CCONJ
easat-3376	150	11	manage	manage	VERB
easat-3376	150	12	finances	finance	NOUN
easat-3376	150	13	as	as	ADV
easat-3376	150	14	well	well	ADV
easat-3376	150	15	as	as	ADP
easat-3376	150	16	operations	operation	NOUN
easat-3376	150	17	.	.	PUNCT
easat-3376	151	1	the	the	DET
easat-3376	151	2	gap	gap	NOUN
easat-3376	151	3	between	between	ADP
easat-3376	151	4	school	school	NOUN
easat-3376	151	5	authority	authority	NOUN
easat-3376	151	6	and	and	CCONJ
easat-3376	151	7	the	the	DET
easat-3376	151	8	requirements	requirement	NOUN
easat-3376	151	9	of	of	ADP
easat-3376	151	10	educational	educational	ADJ
easat-3376	151	11	regulations	regulation	NOUN
easat-3376	151	12	can	can	AUX
easat-3376	151	13	create	create	VERB
easat-3376	151	14	operational	operational	ADJ
easat-3376	151	15	inefficiencies	inefficiency	NOUN
easat-3376	151	16	and	and	CCONJ
easat-3376	151	17	accountability	accountability	NOUN
easat-3376	151	18	issues	issue	NOUN
easat-3376	151	19	.	.	PUNCT
easat-3376	152	1	2	2	X
easat-3376	152	2	.	.	X
easat-3376	152	3	gap	gap	NOUN
easat-3376	152	4	between	between	ADP
easat-3376	152	5	school	school	NOUN
easat-3376	152	6	standards	standard	NOUN
easat-3376	152	7	and	and	CCONJ
easat-3376	152	8	educational	educational	ADJ
easat-3376	152	9	regulations	regulation	NOUN
easat-3376	152	10	:	:	PUNCT
easat-3376	152	11	there	there	PRON
easat-3376	152	12	is	be	VERB
easat-3376	152	13	a	a	DET
easat-3376	152	14	gap	gap	NOUN
easat-3376	152	15	between	between	ADP
easat-3376	152	16	the	the	DET
easat-3376	152	17	standards	standard	NOUN
easat-3376	152	18	applied	apply	VERB
easat-3376	152	19	by	by	ADP
easat-3376	152	20	schools	school	NOUN
easat-3376	152	21	and	and	CCONJ
easat-3376	152	22	the	the	DET
easat-3376	152	23	educational	educational	ADJ
easat-3376	152	24	regulations	regulation	NOUN
easat-3376	152	25	they	they	PRON
easat-3376	152	26	must	must	AUX
easat-3376	152	27	comply	comply	VERB
easat-3376	152	28	with	with	ADP
easat-3376	152	29	.	.	PUNCT
easat-3376	153	1	this	this	DET
easat-3376	153	2	gap	gap	NOUN
easat-3376	153	3	can	can	AUX
easat-3376	153	4	cause	cause	VERB
easat-3376	153	5	problems	problem	NOUN
easat-3376	153	6	with	with	ADP
easat-3376	153	7	compliance	compliance	NOUN
easat-3376	153	8	and	and	CCONJ
easat-3376	153	9	inconsistencies	inconsistency	NOUN
easat-3376	153	10	in	in	ADP
easat-3376	153	11	educational	educational	ADJ
easat-3376	153	12	quality	quality	NOUN
easat-3376	153	13	as	as	ADV
easat-3376	153	14	well	well	ADV
easat-3376	153	15	as	as	ADP
easat-3376	153	16	financial	financial	ADJ
easat-3376	153	17	management	management	NOUN
easat-3376	153	18	.	.	PUNCT
easat-3376	154	1	3	3	X
easat-3376	154	2	.	.	NUM
easat-3376	154	3	limited	limited	ADJ
easat-3376	154	4	audit	audit	NOUN
easat-3376	154	5	knowledge	knowledge	NOUN
easat-3376	154	6	and	and	CCONJ
easat-3376	154	7	skills	skill	NOUN
easat-3376	154	8	:	:	PUNCT
easat-3376	154	9	many	many	ADJ
easat-3376	154	10	schools	school	NOUN
easat-3376	154	11	and	and	CCONJ
easat-3376	154	12	their	their	PRON
easat-3376	154	13	management	management	NOUN
easat-3376	154	14	teams	team	NOUN
easat-3376	154	15	lack	lack	VERB
easat-3376	154	16	sufficient	sufficient	ADJ
easat-3376	154	17	audit	audit	NOUN
easat-3376	154	18	knowledge	knowledge	NOUN
easat-3376	154	19	and	and	CCONJ
easat-3376	154	20	skills	skill	NOUN
easat-3376	154	21	.	.	PUNCT
easat-3376	155	1	this	this	DET
easat-3376	155	2	limitation	limitation	NOUN
easat-3376	155	3	can	can	AUX
easat-3376	155	4	result	result	VERB
easat-3376	155	5	in	in	ADP
easat-3376	155	6	inadequate	inadequate	ADJ
easat-3376	155	7	financial	financial	ADJ
easat-3376	155	8	supervision	supervision	NOUN
easat-3376	155	9	,	,	PUNCT
easat-3376	155	10	improper	improper	ADJ
easat-3376	155	11	use	use	NOUN
easat-3376	155	12	of	of	ADP
easat-3376	155	13	funds	fund	NOUN
easat-3376	155	14	,	,	PUNCT
easat-3376	155	15	and	and	CCONJ
easat-3376	155	16	a	a	DET
easat-3376	155	17	lack	lack	NOUN
easat-3376	155	18	of	of	ADP
easat-3376	155	19	accountability	accountability	NOUN
easat-3376	155	20	in	in	ADP
easat-3376	155	21	financial	financial	ADJ
easat-3376	155	22	practices	practice	NOUN
easat-3376	155	23	.	.	PUNCT
easat-3376	156	1	4	4	X
easat-3376	156	2	.	.	X
easat-3376	156	3	financial	financial	ADJ
easat-3376	156	4	constraints	constraint	NOUN
easat-3376	156	5	:	:	PUNCT
easat-3376	156	6	financial	financial	ADJ
easat-3376	156	7	limitations	limitation	NOUN
easat-3376	156	8	are	be	AUX
easat-3376	156	9	a	a	DET
easat-3376	156	10	significant	significant	ADJ
easat-3376	156	11	issue	issue	NOUN
easat-3376	156	12	for	for	ADP
easat-3376	156	13	many	many	ADJ
easat-3376	156	14	schools	school	NOUN
easat-3376	156	15	.	.	PUNCT
easat-3376	157	1	limited	limited	ADJ
easat-3376	157	2	financial	financial	ADJ
easat-3376	157	3	resources	resource	NOUN
easat-3376	157	4	can	can	AUX
easat-3376	157	5	impede	impede	VERB
easat-3376	157	6	the	the	DET
easat-3376	157	7	implementation	implementation	NOUN
easat-3376	157	8	of	of	ADP
easat-3376	157	9	effective	effective	ADJ
easat-3376	157	10	audit	audit	NOUN
easat-3376	157	11	processes	process	NOUN
easat-3376	157	12	and	and	CCONJ
easat-3376	157	13	overall	overall	ADJ
easat-3376	157	14	financial	financial	ADJ
easat-3376	157	15	management	management	NOUN
easat-3376	157	16	.	.	PUNCT
easat-3376	158	1	next	next	ADV
easat-3376	158	2	,	,	PUNCT
easat-3376	158	3	we	we	PRON
easat-3376	158	4	introduce	introduce	VERB
easat-3376	158	5	the	the	DET
easat-3376	158	6	internal	internal	ADJ
easat-3376	158	7	audit	audit	NOUN
easat-3376	158	8	capability	capability	NOUN
easat-3376	158	9	model	model	NOUN
easat-3376	158	10	(	(	PUNCT
easat-3376	158	11	iacm	iacm	PROPN
easat-3376	158	12	)	)	PUNCT
easat-3376	158	13	as	as	ADP
easat-3376	158	14	a	a	DET
easat-3376	158	15	solution	solution	NOUN
easat-3376	158	16	to	to	PART
easat-3376	158	17	address	address	VERB
easat-3376	158	18	these	these	DET
easat-3376	158	19	problems	problem	NOUN
easat-3376	158	20	.	.	PUNCT
easat-3376	159	1	this	this	DET
easat-3376	159	2	model	model	NOUN
easat-3376	159	3	aims	aim	VERB
easat-3376	159	4	to	to	PART
easat-3376	159	5	increase	increase	VERB
easat-3376	159	6	accountability	accountability	NOUN
easat-3376	159	7	and	and	CCONJ
easat-3376	159	8	improve	improve	VERB
easat-3376	159	9	financial	financial	ADJ
easat-3376	159	10	management	management	NOUN
easat-3376	159	11	in	in	ADP
easat-3376	159	12	schools	school	NOUN
easat-3376	159	13	overall	overall	ADV
easat-3376	159	14	.	.	PUNCT
easat-3376	160	1	the	the	DET
easat-3376	160	2	main	main	ADJ
easat-3376	160	3	components	component	NOUN
easat-3376	160	4	and	and	CCONJ
easat-3376	160	5	expected	expect	VERB
easat-3376	160	6	outcomes	outcome	NOUN
easat-3376	160	7	of	of	ADP
easat-3376	160	8	the	the	DET
easat-3376	160	9	iacm	iacm	NOUN
easat-3376	160	10	are	be	AUX
easat-3376	160	11	:	:	PUNCT
easat-3376	160	12	6319	6319	NUM
easat-3376	160	13	edelweiss	edelweiss	PROPN
easat-3376	160	14	applied	apply	VERB
easat-3376	160	15	science	science	NOUN
easat-3376	160	16	and	and	CCONJ
easat-3376	160	17	technology	technology	NOUN
easat-3376	160	18	issn	issn	PROPN
easat-3376	160	19	:	:	PUNCT
easat-3376	160	20	2576	2576	NUM
easat-3376	160	21	-	-	SYM
easat-3376	160	22	8484	8484	NUM
easat-3376	160	23	vol	vol	NOUN
easat-3376	160	24	.	.	PROPN
easat-3376	160	25	8	8	NUM
easat-3376	160	26	,	,	PUNCT
easat-3376	160	27	no	no	INTJ
easat-3376	160	28	.	.	NOUN
easat-3376	161	1	6	6	NUM
easat-3376	161	2	:	:	PUNCT
easat-3376	161	3	6313	6313	NUM
easat-3376	161	4	-	-	SYM
easat-3376	161	5	6324	6324	NUM
easat-3376	161	6	,	,	PUNCT
easat-3376	161	7	2024	2024	NUM
easat-3376	161	8	doi	doi	NOUN
easat-3376	161	9	:	:	PUNCT
easat-3376	161	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	161	11	©	©	PROPN
easat-3376	161	12	2024	2024	NUM
easat-3376	161	13	by	by	ADP
easat-3376	161	14	the	the	DET
easat-3376	161	15	authors	author	NOUN
easat-3376	161	16	;	;	PUNCT
easat-3376	161	17	licensee	licensee	PROPN
easat-3376	161	18	learning	learning	NOUN
easat-3376	161	19	gate	gate	NOUN
easat-3376	161	20	1	1	NUM
easat-3376	161	21	.	.	PUNCT
easat-3376	161	22	periodic	periodic	ADJ
easat-3376	161	23	financial	financial	ADJ
easat-3376	161	24	controls	control	NOUN
easat-3376	161	25	and	and	CCONJ
easat-3376	161	26	effective	effective	ADJ
easat-3376	161	27	management	management	NOUN
easat-3376	161	28	functions	function	NOUN
easat-3376	161	29	:	:	PUNCT
easat-3376	161	30	the	the	DET
easat-3376	161	31	implementation	implementation	NOUN
easat-3376	161	32	of	of	ADP
easat-3376	161	33	periodic	periodic	ADJ
easat-3376	161	34	financial	financial	ADJ
easat-3376	161	35	controls	control	NOUN
easat-3376	161	36	is	be	AUX
easat-3376	161	37	essential	essential	ADJ
easat-3376	161	38	.	.	PUNCT
easat-3376	162	1	this	this	PRON
easat-3376	162	2	ensures	ensure	VERB
easat-3376	162	3	that	that	SCONJ
easat-3376	162	4	financial	financial	ADJ
easat-3376	162	5	practices	practice	NOUN
easat-3376	162	6	are	be	AUX
easat-3376	162	7	consistently	consistently	ADV
easat-3376	162	8	monitored	monitor	VERB
easat-3376	162	9	,	,	PUNCT
easat-3376	162	10	promoting	promote	VERB
easat-3376	162	11	transparency	transparency	NOUN
easat-3376	162	12	and	and	CCONJ
easat-3376	162	13	accountability	accountability	NOUN
easat-3376	162	14	in	in	ADP
easat-3376	162	15	the	the	DET
easat-3376	162	16	school	school	NOUN
easat-3376	162	17	's	's	PART
easat-3376	162	18	financial	financial	ADJ
easat-3376	162	19	management	management	NOUN
easat-3376	162	20	system	system	NOUN
easat-3376	162	21	.	.	PUNCT
easat-3376	163	1	2	2	X
easat-3376	163	2	.	.	X
easat-3376	163	3	implementation	implementation	NOUN
easat-3376	163	4	and	and	CCONJ
easat-3376	163	5	maintenance	maintenance	NOUN
easat-3376	163	6	of	of	ADP
easat-3376	163	7	audit	audit	NOUN
easat-3376	163	8	mechanisms	mechanism	NOUN
easat-3376	163	9	:	:	PUNCT
easat-3376	163	10	schools	school	NOUN
easat-3376	163	11	are	be	AUX
easat-3376	163	12	expected	expect	VERB
easat-3376	163	13	to	to	PART
easat-3376	163	14	maintain	maintain	VERB
easat-3376	163	15	and	and	CCONJ
easat-3376	163	16	follow	follow	VERB
easat-3376	163	17	the	the	DET
easat-3376	163	18	established	establish	VERB
easat-3376	163	19	audit	audit	NOUN
easat-3376	163	20	mechanisms	mechanism	NOUN
easat-3376	163	21	.	.	PUNCT
easat-3376	164	1	by	by	ADP
easat-3376	164	2	doing	do	VERB
easat-3376	164	3	so	so	ADV
easat-3376	164	4	,	,	PUNCT
easat-3376	164	5	they	they	PRON
easat-3376	164	6	can	can	AUX
easat-3376	164	7	address	address	VERB
easat-3376	164	8	and	and	CCONJ
easat-3376	164	9	resolve	resolve	VERB
easat-3376	164	10	any	any	DET
easat-3376	164	11	problems	problem	NOUN
easat-3376	164	12	identified	identify	VERB
easat-3376	164	13	during	during	ADP
easat-3376	164	14	audits	audits	NOUN
easat-3376	164	15	,	,	PUNCT
easat-3376	164	16	ensuring	ensure	VERB
easat-3376	164	17	continuous	continuous	ADJ
easat-3376	164	18	improvement	improvement	NOUN
easat-3376	164	19	in	in	ADP
easat-3376	164	20	financial	financial	ADJ
easat-3376	164	21	management	management	NOUN
easat-3376	164	22	practices	practice	NOUN
easat-3376	164	23	.	.	PUNCT
easat-3376	165	1	3	3	X
easat-3376	165	2	.	.	X
easat-3376	165	3	use	use	NOUN
easat-3376	165	4	of	of	ADP
easat-3376	165	5	audit	audit	NOUN
easat-3376	165	6	results	result	NOUN
easat-3376	165	7	as	as	ADP
easat-3376	165	8	guidelines	guideline	NOUN
easat-3376	165	9	:	:	PUNCT
easat-3376	165	10	internal	internal	ADJ
easat-3376	165	11	audit	audit	NOUN
easat-3376	165	12	results	result	NOUN
easat-3376	165	13	should	should	AUX
easat-3376	165	14	be	be	AUX
easat-3376	165	15	used	use	VERB
easat-3376	165	16	as	as	ADP
easat-3376	165	17	guidelines	guideline	NOUN
easat-3376	165	18	for	for	ADP
easat-3376	165	19	improvement	improvement	NOUN
easat-3376	165	20	.	.	PUNCT
easat-3376	166	1	when	when	SCONJ
easat-3376	166	2	these	these	DET
easat-3376	166	3	results	result	NOUN
easat-3376	166	4	are	be	AUX
easat-3376	166	5	shared	share	VERB
easat-3376	166	6	with	with	ADP
easat-3376	166	7	external	external	ADJ
easat-3376	166	8	parties	party	NOUN
easat-3376	166	9	,	,	PUNCT
easat-3376	166	10	they	they	PRON
easat-3376	166	11	provide	provide	VERB
easat-3376	166	12	valuable	valuable	ADJ
easat-3376	166	13	insights	insight	NOUN
easat-3376	166	14	and	and	CCONJ
easat-3376	166	15	recommendations	recommendation	NOUN
easat-3376	166	16	for	for	ADP
easat-3376	166	17	improving	improve	VERB
easat-3376	166	18	financial	financial	ADJ
easat-3376	166	19	practices	practice	NOUN
easat-3376	166	20	and	and	CCONJ
easat-3376	166	21	accountability	accountability	NOUN
easat-3376	166	22	.	.	PUNCT
easat-3376	167	1	4	4	X
easat-3376	167	2	.	.	X
easat-3376	167	3	adaptation	adaptation	NOUN
easat-3376	167	4	of	of	ADP
easat-3376	167	5	audit	audit	NOUN
easat-3376	167	6	standards	standard	NOUN
easat-3376	167	7	and	and	CCONJ
easat-3376	167	8	practices	practice	NOUN
easat-3376	167	9	:	:	PUNCT
easat-3376	167	10	the	the	DET
easat-3376	167	11	iacm	iacm	NOUN
easat-3376	167	12	allows	allow	VERB
easat-3376	167	13	for	for	ADP
easat-3376	167	14	the	the	DET
easat-3376	167	15	adaptation	adaptation	NOUN
easat-3376	167	16	of	of	ADP
easat-3376	167	17	audit	audit	NOUN
easat-3376	167	18	standards	standard	NOUN
easat-3376	167	19	and	and	CCONJ
easat-3376	167	20	practices	practice	NOUN
easat-3376	167	21	according	accord	VERB
easat-3376	167	22	to	to	ADP
easat-3376	167	23	the	the	DET
easat-3376	167	24	specific	specific	ADJ
easat-3376	167	25	needs	need	NOUN
easat-3376	167	26	of	of	ADP
easat-3376	167	27	schools	school	NOUN
easat-3376	167	28	and	and	CCONJ
easat-3376	167	29	government	government	NOUN
easat-3376	167	30	regulations	regulation	NOUN
easat-3376	167	31	.	.	PUNCT
easat-3376	168	1	this	this	DET
easat-3376	168	2	flexibility	flexibility	NOUN
easat-3376	168	3	ensures	ensure	VERB
easat-3376	168	4	that	that	SCONJ
easat-3376	168	5	audits	audits	NOUN
easat-3376	168	6	are	be	AUX
easat-3376	168	7	relevant	relevant	ADJ
easat-3376	168	8	and	and	CCONJ
easat-3376	168	9	effective	effective	ADJ
easat-3376	168	10	in	in	ADP
easat-3376	168	11	addressing	address	VERB
easat-3376	168	12	the	the	DET
easat-3376	168	13	unique	unique	ADJ
easat-3376	168	14	challenges	challenge	NOUN
easat-3376	168	15	faced	face	VERB
easat-3376	168	16	by	by	ADP
easat-3376	168	17	each	each	DET
easat-3376	168	18	school	school	NOUN
easat-3376	168	19	.	.	PUNCT
easat-3376	169	1	by	by	ADP
easat-3376	169	2	implementing	implement	VERB
easat-3376	169	3	the	the	DET
easat-3376	169	4	iacm	iacm	NOUN
easat-3376	169	5	,	,	PUNCT
easat-3376	169	6	schools	school	NOUN
easat-3376	169	7	can	can	AUX
easat-3376	169	8	improve	improve	VERB
easat-3376	169	9	financial	financial	ADJ
easat-3376	169	10	oversight	oversight	NOUN
easat-3376	169	11	,	,	PUNCT
easat-3376	169	12	ensure	ensure	VERB
easat-3376	169	13	compliance	compliance	NOUN
easat-3376	169	14	with	with	ADP
easat-3376	169	15	educational	educational	ADJ
easat-3376	169	16	regulations	regulation	NOUN
easat-3376	169	17	,	,	PUNCT
easat-3376	169	18	and	and	CCONJ
easat-3376	169	19	ultimately	ultimately	ADV
easat-3376	169	20	increase	increase	VERB
easat-3376	169	21	their	their	PRON
easat-3376	169	22	accountability	accountability	NOUN
easat-3376	169	23	and	and	CCONJ
easat-3376	169	24	financial	financial	ADJ
easat-3376	169	25	management	management	NOUN
easat-3376	169	26	practices	practice	NOUN
easat-3376	169	27	.	.	PUNCT
easat-3376	170	1	to	to	PART
easat-3376	170	2	illustrate	illustrate	VERB
easat-3376	170	3	this	this	PRON
easat-3376	170	4	further	far	ADV
easat-3376	170	5	,	,	PUNCT
easat-3376	170	6	our	our	PRON
easat-3376	170	7	model	model	NOUN
easat-3376	170	8	is	be	AUX
easat-3376	170	9	depicted	depict	VERB
easat-3376	170	10	in	in	ADP
easat-3376	170	11	figure	figure	NOUN
easat-3376	170	12	1	1	NUM
easat-3376	170	13	.	.	PUNCT
easat-3376	171	1	in	in	ADP
easat-3376	171	2	this	this	DET
easat-3376	171	3	illustration	illustration	NOUN
easat-3376	171	4	,	,	PUNCT
easat-3376	171	5	we	we	PRON
easat-3376	171	6	show	show	VERB
easat-3376	171	7	how	how	SCONJ
easat-3376	171	8	the	the	DET
easat-3376	171	9	iacm	iacm	NOUN
easat-3376	171	10	can	can	AUX
easat-3376	171	11	be	be	AUX
easat-3376	171	12	implemented	implement	VERB
easat-3376	171	13	in	in	ADP
easat-3376	171	14	schools	school	NOUN
easat-3376	171	15	to	to	PART
easat-3376	171	16	build	build	VERB
easat-3376	171	17	strong	strong	ADJ
easat-3376	171	18	and	and	CCONJ
easat-3376	171	19	resilient	resilient	ADJ
easat-3376	171	20	internal	internal	ADJ
easat-3376	171	21	audit	audit	NOUN
easat-3376	171	22	capabilities	capability	NOUN
easat-3376	171	23	.	.	PUNCT
easat-3376	172	1	the	the	DET
easat-3376	172	2	image	image	NOUN
easat-3376	172	3	describes	describe	VERB
easat-3376	172	4	concrete	concrete	ADJ
easat-3376	172	5	steps	step	NOUN
easat-3376	172	6	in	in	ADP
easat-3376	172	7	developing	develop	VERB
easat-3376	172	8	an	an	DET
easat-3376	172	9	internal	internal	ADJ
easat-3376	172	10	audit	audit	NOUN
easat-3376	172	11	team	team	NOUN
easat-3376	172	12	,	,	PUNCT
easat-3376	172	13	providing	provide	VERB
easat-3376	172	14	continuous	continuous	ADJ
easat-3376	172	15	training	training	NOUN
easat-3376	172	16	,	,	PUNCT
easat-3376	172	17	and	and	CCONJ
easat-3376	172	18	utilising	utilise	VERB
easat-3376	172	19	technology	technology	NOUN
easat-3376	172	20	in	in	ADP
easat-3376	172	21	financial	financial	ADJ
easat-3376	172	22	management	management	NOUN
easat-3376	172	23	.	.	PUNCT
easat-3376	173	1	with	with	ADP
easat-3376	173	2	this	this	DET
easat-3376	173	3	visual	visual	ADJ
easat-3376	173	4	guide	guide	NOUN
easat-3376	173	5	,	,	PUNCT
easat-3376	173	6	we	we	PRON
easat-3376	173	7	hope	hope	VERB
easat-3376	173	8	to	to	PART
easat-3376	173	9	provide	provide	VERB
easat-3376	173	10	a	a	DET
easat-3376	173	11	deeper	deep	ADJ
easat-3376	173	12	understanding	understanding	NOUN
easat-3376	173	13	of	of	ADP
easat-3376	173	14	the	the	DET
easat-3376	173	15	importance	importance	NOUN
easat-3376	173	16	of	of	ADP
easat-3376	173	17	the	the	DET
easat-3376	173	18	iacm	iacm	NOUN
easat-3376	173	19	and	and	CCONJ
easat-3376	173	20	the	the	DET
easat-3376	173	21	necessary	necessary	ADJ
easat-3376	173	22	steps	step	NOUN
easat-3376	173	23	to	to	PART
easat-3376	173	24	achieve	achieve	VERB
easat-3376	173	25	effective	effective	ADJ
easat-3376	173	26	and	and	CCONJ
easat-3376	173	27	efficient	efficient	ADJ
easat-3376	173	28	internal	internal	ADJ
easat-3376	173	29	audits	audits	NOUN
easat-3376	173	30	.	.	PUNCT
easat-3376	174	1	3.3	3.3	NUM
easat-3376	174	2	.	.	PUNCT
easat-3376	175	1	a	a	DET
easat-3376	175	2	conceptual	conceptual	ADJ
easat-3376	175	3	model	model	NOUN
easat-3376	175	4	blueprint	blueprint	NOUN
easat-3376	175	5	for	for	ADP
easat-3376	175	6	the	the	DET
easat-3376	175	7	development	development	NOUN
easat-3376	175	8	of	of	ADP
easat-3376	175	9	the	the	DET
easat-3376	175	10	internal	internal	ADJ
easat-3376	175	11	audit	audit	NOUN
easat-3376	175	12	capability	capability	NOUN
easat-3376	175	13	model	model	NOUN
easat-3376	175	14	(	(	PUNCT
easat-3376	175	15	iacm	iacm	PROPN
easat-3376	175	16	)	)	PUNCT
easat-3376	175	17	to	to	PART
easat-3376	175	18	improve	improve	VERB
easat-3376	175	19	the	the	DET
easat-3376	175	20	accountability	accountability	NOUN
easat-3376	175	21	of	of	ADP
easat-3376	175	22	education	education	NOUN
easat-3376	175	23	funding	funding	NOUN
easat-3376	175	24	management	management	NOUN
easat-3376	175	25	effective	effective	ADJ
easat-3376	175	26	management	management	NOUN
easat-3376	175	27	of	of	ADP
easat-3376	175	28	education	education	NOUN
easat-3376	175	29	funds	fund	NOUN
easat-3376	175	30	is	be	AUX
easat-3376	175	31	essential	essential	ADJ
easat-3376	175	32	for	for	ADP
easat-3376	175	33	the	the	DET
easat-3376	175	34	success	success	NOUN
easat-3376	175	35	and	and	CCONJ
easat-3376	175	36	sustainability	sustainability	NOUN
easat-3376	175	37	of	of	ADP
easat-3376	175	38	educational	educational	ADJ
easat-3376	175	39	institutions	institution	NOUN
easat-3376	175	40	,	,	PUNCT
easat-3376	175	41	particularly	particularly	ADV
easat-3376	175	42	private	private	ADJ
easat-3376	175	43	schools	school	NOUN
easat-3376	175	44	.	.	PUNCT
easat-3376	176	1	as	as	SCONJ
easat-3376	176	2	these	these	DET
easat-3376	176	3	institutions	institution	NOUN
easat-3376	176	4	face	face	VERB
easat-3376	176	5	growing	grow	VERB
easat-3376	176	6	complexities	complexity	NOUN
easat-3376	176	7	and	and	CCONJ
easat-3376	176	8	demands	demand	NOUN
easat-3376	176	9	,	,	PUNCT
easat-3376	176	10	the	the	DET
easat-3376	176	11	need	need	NOUN
easat-3376	176	12	for	for	ADP
easat-3376	176	13	a	a	DET
easat-3376	176	14	strong	strong	ADJ
easat-3376	176	15	internal	internal	ADJ
easat-3376	176	16	audit	audit	NOUN
easat-3376	176	17	mechanism	mechanism	NOUN
easat-3376	176	18	becomes	become	VERB
easat-3376	176	19	increasingly	increasingly	ADV
easat-3376	176	20	clear	clear	ADJ
easat-3376	176	21	.	.	PUNCT
easat-3376	177	1	the	the	DET
easat-3376	177	2	internal	internal	ADJ
easat-3376	177	3	audit	audit	NOUN
easat-3376	177	4	capability	capability	NOUN
easat-3376	177	5	model	model	NOUN
easat-3376	177	6	(	(	PUNCT
easat-3376	177	7	iacm	iacm	PROPN
easat-3376	177	8	)	)	PUNCT
easat-3376	177	9	offers	offer	VERB
easat-3376	177	10	a	a	DET
easat-3376	177	11	structured	structure	VERB
easat-3376	177	12	framework	framework	NOUN
easat-3376	177	13	for	for	ADP
easat-3376	177	14	enhancing	enhance	VERB
easat-3376	177	15	internal	internal	ADJ
easat-3376	177	16	audit	audit	NOUN
easat-3376	177	17	functions	function	NOUN
easat-3376	177	18	within	within	ADP
easat-3376	177	19	organisations	organisation	NOUN
easat-3376	177	20	,	,	PUNCT
easat-3376	177	21	making	make	VERB
easat-3376	177	22	it	it	PRON
easat-3376	177	23	highly	highly	ADV
easat-3376	177	24	relevant	relevant	ADJ
easat-3376	177	25	for	for	ADP
easat-3376	177	26	educational	educational	ADJ
easat-3376	177	27	institutions	institution	NOUN
easat-3376	177	28	aiming	aim	VERB
easat-3376	177	29	to	to	PART
easat-3376	177	30	ensure	ensure	VERB
easat-3376	177	31	financial	financial	ADJ
easat-3376	177	32	accountability	accountability	NOUN
easat-3376	177	33	and	and	CCONJ
easat-3376	177	34	transparency	transparency	NOUN
easat-3376	178	1	[	[	X
easat-3376	178	2	14	14	NUM
easat-3376	178	3	]	]	X
easat-3376	178	4	;	;	PUNCT
easat-3376	178	5	[	[	X
easat-3376	178	6	11	11	NUM
easat-3376	178	7	]	]	PUNCT
easat-3376	178	8	.	.	PUNCT
easat-3376	179	1	the	the	DET
easat-3376	179	2	research	research	NOUN
easat-3376	179	3	has	have	AUX
easat-3376	179	4	shown	show	VERB
easat-3376	179	5	that	that	SCONJ
easat-3376	179	6	ia	ia	PROPN
easat-3376	179	7	-	-	PUNCT
easat-3376	179	8	cm	cm	PROPN
easat-3376	179	9	can	can	AUX
easat-3376	179	10	significantly	significantly	ADV
easat-3376	179	11	improve	improve	VERB
easat-3376	179	12	internal	internal	ADJ
easat-3376	179	13	audit	audit	NOUN
easat-3376	179	14	capabilities	capability	NOUN
easat-3376	179	15	,	,	PUNCT
easat-3376	179	16	particularly	particularly	ADV
easat-3376	179	17	in	in	ADP
easat-3376	179	18	the	the	DET
easat-3376	179	19	public	public	ADJ
easat-3376	179	20	sector	sector	NOUN
easat-3376	179	21	,	,	PUNCT
easat-3376	179	22	but	but	CCONJ
easat-3376	179	23	its	its	PRON
easat-3376	179	24	effectiveness	effectiveness	NOUN
easat-3376	179	25	depends	depend	VERB
easat-3376	179	26	on	on	ADP
easat-3376	179	27	proper	proper	ADJ
easat-3376	179	28	implementation	implementation	NOUN
easat-3376	179	29	and	and	CCONJ
easat-3376	179	30	adaptation	adaptation	NOUN
easat-3376	179	31	to	to	ADP
easat-3376	179	32	specific	specific	ADJ
easat-3376	179	33	organisational	organisational	ADJ
easat-3376	179	34	contexts	context	NOUN
easat-3376	180	1	[	[	X
easat-3376	180	2	13	13	NUM
easat-3376	180	3	]	]	PUNCT
easat-3376	180	4	;	;	PUNCT
easat-3376	181	1	[	[	X
easat-3376	181	2	5	5	NUM
easat-3376	181	3	]	]	PUNCT
easat-3376	181	4	.	.	PUNCT
easat-3376	182	1	for	for	ADP
easat-3376	182	2	instance	instance	NOUN
easat-3376	182	3	,	,	PUNCT
easat-3376	182	4	a	a	DET
easat-3376	182	5	study	study	NOUN
easat-3376	182	6	at	at	ADP
easat-3376	182	7	the	the	DET
easat-3376	182	8	inspectorate	inspectorate	PROPN
easat-3376	182	9	office	office	NOUN
easat-3376	182	10	of	of	ADP
easat-3376	182	11	binjai	binjai	PROPN
easat-3376	182	12	city	city	NOUN
easat-3376	182	13	demonstrated	demonstrate	VERB
easat-3376	182	14	that	that	SCONJ
easat-3376	182	15	ia	ia	PROPN
easat-3376	182	16	-	-	PUNCT
easat-3376	182	17	cm	cm	NOUN
easat-3376	182	18	helps	helps	AUX
easat-3376	182	19	improve	improve	VERB
easat-3376	182	20	internal	internal	ADJ
easat-3376	182	21	auditors	auditor	NOUN
easat-3376	182	22	'	'	PART
easat-3376	182	23	performance	performance	NOUN
easat-3376	182	24	,	,	PUNCT
easat-3376	182	25	but	but	CCONJ
easat-3376	182	26	requires	require	VERB
easat-3376	182	27	adjustments	adjustment	NOUN
easat-3376	182	28	to	to	PART
easat-3376	182	29	fit	fit	VERB
easat-3376	182	30	local	local	ADJ
easat-3376	182	31	conditions	condition	NOUN
easat-3376	182	32	[	[	X
easat-3376	182	33	20	20	NUM
easat-3376	182	34	]	]	PUNCT
easat-3376	182	35	.	.	PUNCT
easat-3376	183	1	this	this	DET
easat-3376	183	2	paper	paper	NOUN
easat-3376	183	3	introduces	introduce	VERB
easat-3376	183	4	a	a	DET
easat-3376	183	5	blueprint	blueprint	NOUN
easat-3376	183	6	for	for	ADP
easat-3376	183	7	developing	develop	VERB
easat-3376	183	8	and	and	CCONJ
easat-3376	183	9	implementing	implement	VERB
easat-3376	183	10	ia	ia	NOUN
easat-3376	183	11	-	-	NOUN
easat-3376	183	12	cm	cm	NOUN
easat-3376	183	13	in	in	ADP
easat-3376	183	14	private	private	ADJ
easat-3376	183	15	schools	school	NOUN
easat-3376	183	16	in	in	ADP
easat-3376	183	17	semarang	semarang	PROPN
easat-3376	183	18	.	.	PUNCT
easat-3376	184	1	by	by	ADP
easat-3376	184	2	aligning	align	VERB
easat-3376	184	3	internal	internal	ADJ
easat-3376	184	4	audit	audit	NOUN
easat-3376	184	5	capabilities	capability	NOUN
easat-3376	184	6	with	with	ADP
easat-3376	184	7	the	the	DET
easat-3376	184	8	complexities	complexity	NOUN
easat-3376	184	9	of	of	ADP
easat-3376	184	10	managing	manage	VERB
easat-3376	184	11	educational	educational	ADJ
easat-3376	184	12	funds	fund	NOUN
easat-3376	184	13	,	,	PUNCT
easat-3376	184	14	the	the	DET
easat-3376	184	15	model	model	NOUN
easat-3376	184	16	offers	offer	VERB
easat-3376	184	17	a	a	DET
easat-3376	184	18	systematic	systematic	ADJ
easat-3376	184	19	approach	approach	NOUN
easat-3376	184	20	to	to	ADP
easat-3376	184	21	improving	improve	VERB
easat-3376	184	22	financial	financial	ADJ
easat-3376	184	23	oversight	oversight	NOUN
easat-3376	184	24	and	and	CCONJ
easat-3376	184	25	governance	governance	NOUN
easat-3376	184	26	[	[	X
easat-3376	184	27	6	6	NUM
easat-3376	184	28	]	]	PUNCT
easat-3376	184	29	.	.	PUNCT
easat-3376	185	1	the	the	DET
easat-3376	185	2	blueprint	blueprint	NOUN
easat-3376	185	3	details	detail	VERB
easat-3376	185	4	a	a	DET
easat-3376	185	5	step	step	NOUN
easat-3376	185	6	-	-	PUNCT
easat-3376	185	7	by	by	ADP
easat-3376	185	8	-	-	PUNCT
easat-3376	185	9	step	step	NOUN
easat-3376	185	10	process	process	NOUN
easat-3376	185	11	,	,	PUNCT
easat-3376	185	12	from	from	ADP
easat-3376	185	13	planning	planning	NOUN
easat-3376	185	14	and	and	CCONJ
easat-3376	185	15	risk	risk	NOUN
easat-3376	185	16	assessment	assessment	NOUN
easat-3376	185	17	to	to	ADP
easat-3376	185	18	executing	execute	VERB
easat-3376	185	19	audits	audits	NOUN
easat-3376	185	20	and	and	CCONJ
easat-3376	185	21	implementing	implement	VERB
easat-3376	185	22	recommendations	recommendation	NOUN
easat-3376	185	23	,	,	PUNCT
easat-3376	185	24	ensuring	ensure	VERB
easat-3376	185	25	each	each	DET
easat-3376	185	26	phase	phase	NOUN
easat-3376	185	27	is	be	AUX
easat-3376	185	28	tailored	tailor	VERB
easat-3376	185	29	to	to	ADP
easat-3376	185	30	the	the	DET
easat-3376	185	31	specific	specific	ADJ
easat-3376	185	32	needs	need	NOUN
easat-3376	185	33	of	of	ADP
easat-3376	185	34	educational	educational	ADJ
easat-3376	185	35	institutions	institution	NOUN
easat-3376	185	36	[	[	X
easat-3376	185	37	7];[9	7];[9	X
easat-3376	185	38	]	]	X
easat-3376	185	39	.	.	PUNCT
easat-3376	186	1	the	the	DET
easat-3376	186	2	iacm	iacm	PROPN
easat-3376	186	3	framework	framework	NOUN
easat-3376	186	4	integrates	integrate	VERB
easat-3376	186	5	internal	internal	ADJ
easat-3376	186	6	school	school	NOUN
easat-3376	186	7	practitioners	practitioner	NOUN
easat-3376	186	8	into	into	ADP
easat-3376	186	9	performance	performance	NOUN
easat-3376	186	10	monitoring	monitoring	NOUN
easat-3376	186	11	and	and	CCONJ
easat-3376	186	12	evaluation	evaluation	NOUN
easat-3376	186	13	,	,	PUNCT
easat-3376	186	14	reinforcing	reinforce	VERB
easat-3376	186	15	accountability	accountability	NOUN
easat-3376	186	16	by	by	ADP
easat-3376	186	17	ensuring	ensure	VERB
easat-3376	186	18	all	all	DET
easat-3376	186	19	school	school	NOUN
easat-3376	186	20	processes	process	NOUN
easat-3376	186	21	are	be	AUX
easat-3376	186	22	effectively	effectively	ADV
easat-3376	186	23	monitored	monitor	VERB
easat-3376	186	24	.	.	PUNCT
easat-3376	187	1	this	this	DET
easat-3376	187	2	model	model	NOUN
easat-3376	187	3	allows	allow	VERB
easat-3376	187	4	schools	school	NOUN
easat-3376	187	5	to	to	PART
easat-3376	187	6	identify	identify	VERB
easat-3376	187	7	areas	area	NOUN
easat-3376	187	8	for	for	ADP
easat-3376	187	9	improvement	improvement	NOUN
easat-3376	187	10	,	,	PUNCT
easat-3376	187	11	conduct	conduct	VERB
easat-3376	187	12	regular	regular	ADJ
easat-3376	187	13	audits	audits	NOUN
easat-3376	187	14	,	,	PUNCT
easat-3376	187	15	and	and	CCONJ
easat-3376	187	16	take	take	VERB
easat-3376	187	17	corrective	corrective	ADJ
easat-3376	187	18	actions	action	NOUN
easat-3376	187	19	.	.	PUNCT
easat-3376	188	1	as	as	ADP
easat-3376	188	2	a	a	DET
easat-3376	188	3	result	result	NOUN
easat-3376	188	4	,	,	PUNCT
easat-3376	188	5	ia	ia	ADJ
easat-3376	188	6	-	-	PUNCT
easat-3376	188	7	cm	cm	NOUN
easat-3376	188	8	functions	function	NOUN
easat-3376	188	9	not	not	PART
easat-3376	188	10	only	only	ADV
easat-3376	188	11	as	as	ADP
easat-3376	188	12	a	a	DET
easat-3376	188	13	tool	tool	NOUN
easat-3376	188	14	for	for	ADP
easat-3376	188	15	oversight	oversight	NOUN
easat-3376	188	16	but	but	CCONJ
easat-3376	188	17	also	also	ADV
easat-3376	188	18	as	as	ADP
easat-3376	188	19	a	a	DET
easat-3376	188	20	long	long	ADJ
easat-3376	188	21	-	-	PUNCT
easat-3376	188	22	term	term	NOUN
easat-3376	188	23	strategy	strategy	NOUN
easat-3376	188	24	to	to	PART
easat-3376	188	25	improve	improve	VERB
easat-3376	188	26	educational	educational	ADJ
easat-3376	188	27	quality	quality	NOUN
easat-3376	188	28	and	and	CCONJ
easat-3376	188	29	school	school	NOUN
easat-3376	188	30	management	management	NOUN
easat-3376	188	31	.	.	PUNCT
easat-3376	189	1	additionally	additionally	ADV
easat-3376	189	2	,	,	PUNCT
easat-3376	189	3	the	the	DET
easat-3376	189	4	iacm	iacm	NOUN
easat-3376	189	5	promotes	promote	VERB
easat-3376	189	6	a	a	DET
easat-3376	189	7	culture	culture	NOUN
easat-3376	189	8	of	of	ADP
easat-3376	189	9	accountability	accountability	NOUN
easat-3376	189	10	where	where	SCONJ
easat-3376	189	11	all	all	DET
easat-3376	189	12	staff	staff	NOUN
easat-3376	189	13	understand	understand	VERB
easat-3376	189	14	their	their	PRON
easat-3376	189	15	responsibility	responsibility	NOUN
easat-3376	189	16	in	in	ADP
easat-3376	189	17	maintaining	maintain	VERB
easat-3376	189	18	high	high	ADJ
easat-3376	189	19	standards	standard	NOUN
easat-3376	189	20	of	of	ADP
easat-3376	189	21	integrity	integrity	NOUN
easat-3376	189	22	.	.	PUNCT
easat-3376	190	1	internal	internal	ADJ
easat-3376	190	2	auditors	auditor	NOUN
easat-3376	190	3	will	will	AUX
easat-3376	190	4	be	be	AUX
easat-3376	190	5	trained	train	VERB
easat-3376	190	6	to	to	PART
easat-3376	190	7	conduct	conduct	VERB
easat-3376	190	8	objective	objective	ADJ
easat-3376	190	9	audits	audits	NOUN
easat-3376	190	10	,	,	PUNCT
easat-3376	190	11	produce	produce	VERB
easat-3376	190	12	accurate	accurate	ADJ
easat-3376	190	13	reports	report	NOUN
easat-3376	190	14	,	,	PUNCT
easat-3376	190	15	and	and	CCONJ
easat-3376	190	16	recommend	recommend	VERB
easat-3376	190	17	improvement	improvement	NOUN
easat-3376	190	18	steps	step	NOUN
easat-3376	190	19	.	.	PUNCT
easat-3376	191	1	this	this	PRON
easat-3376	191	2	ensures	ensure	VERB
easat-3376	191	3	that	that	SCONJ
easat-3376	191	4	school	school	NOUN
easat-3376	191	5	operations	operation	NOUN
easat-3376	191	6	comply	comply	VERB
easat-3376	191	7	with	with	ADP
easat-3376	191	8	regulations	regulation	NOUN
easat-3376	191	9	and	and	CCONJ
easat-3376	191	10	meet	meet	VERB
easat-3376	191	11	educational	educational	ADJ
easat-3376	191	12	goals	goal	NOUN
easat-3376	191	13	,	,	PUNCT
easat-3376	191	14	ultimately	ultimately	ADV
easat-3376	191	15	fostering	foster	VERB
easat-3376	191	16	trust	trust	NOUN
easat-3376	191	17	within	within	ADP
easat-3376	191	18	the	the	DET
easat-3376	191	19	school	school	NOUN
easat-3376	191	20	community	community	NOUN
easat-3376	191	21	(	(	PUNCT
easat-3376	191	22	[	[	X
easat-3376	191	23	15	15	NUM
easat-3376	191	24	]	]	NUM
easat-3376	191	25	)	)	PUNCT
easat-3376	191	26	.	.	PUNCT
easat-3376	192	1	by	by	ADP
easat-3376	192	2	integrating	integrate	VERB
easat-3376	192	3	ia	ia	NOUN
easat-3376	192	4	-	-	NOUN
easat-3376	192	5	cm	cm	NOUN
easat-3376	192	6	with	with	ADP
easat-3376	192	7	existing	exist	VERB
easat-3376	192	8	governance	governance	NOUN
easat-3376	192	9	structures	structure	NOUN
easat-3376	192	10	,	,	PUNCT
easat-3376	192	11	private	private	ADJ
easat-3376	192	12	schools	school	NOUN
easat-3376	192	13	can	can	AUX
easat-3376	192	14	enhance	enhance	VERB
easat-3376	192	15	accountability	accountability	NOUN
easat-3376	192	16	in	in	ADP
easat-3376	192	17	managing	manage	VERB
easat-3376	192	18	educational	educational	ADJ
easat-3376	192	19	funds	fund	NOUN
easat-3376	192	20	[	[	X
easat-3376	192	21	10	10	NUM
easat-3376	192	22	]	]	PUNCT
easat-3376	192	23	.	.	PUNCT
easat-3376	193	1	this	this	DET
easat-3376	193	2	model	model	NOUN
easat-3376	193	3	not	not	PART
easat-3376	193	4	only	only	ADV
easat-3376	193	5	helps	helps	AUX
easat-3376	193	6	meet	meet	VERB
easat-3376	193	7	regulatory	regulatory	ADJ
easat-3376	193	8	6320	6320	NUM
easat-3376	193	9	edelweiss	edelweiss	PROPN
easat-3376	193	10	applied	apply	VERB
easat-3376	193	11	science	science	NOUN
easat-3376	193	12	and	and	CCONJ
easat-3376	193	13	technology	technology	NOUN
easat-3376	193	14	issn	issn	PROPN
easat-3376	193	15	:	:	PUNCT
easat-3376	193	16	2576	2576	NUM
easat-3376	193	17	-	-	SYM
easat-3376	193	18	8484	8484	NUM
easat-3376	193	19	vol	vol	NOUN
easat-3376	193	20	.	.	PROPN
easat-3376	193	21	8	8	NUM
easat-3376	193	22	,	,	PUNCT
easat-3376	193	23	no	no	INTJ
easat-3376	193	24	.	.	NOUN
easat-3376	193	25	6	6	NUM
easat-3376	193	26	:	:	PUNCT
easat-3376	193	27	6313	6313	NUM
easat-3376	193	28	-	-	SYM
easat-3376	193	29	6324	6324	NUM
easat-3376	193	30	,	,	PUNCT
easat-3376	193	31	2024	2024	NUM
easat-3376	193	32	doi	doi	NOUN
easat-3376	193	33	:	:	PUNCT
easat-3376	193	34	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	193	35	©	©	PROPN
easat-3376	193	36	2024	2024	NUM
easat-3376	193	37	by	by	ADP
easat-3376	193	38	the	the	DET
easat-3376	193	39	authors	author	NOUN
easat-3376	193	40	;	;	PUNCT
easat-3376	193	41	licensee	licensee	PROPN
easat-3376	193	42	learning	learn	VERB
easat-3376	193	43	gate	gate	NOUN
easat-3376	193	44	requirements	requirement	NOUN
easat-3376	193	45	but	but	CCONJ
easat-3376	193	46	also	also	ADV
easat-3376	193	47	builds	build	VERB
easat-3376	193	48	trust	trust	NOUN
easat-3376	193	49	with	with	ADP
easat-3376	193	50	stakeholders	stakeholder	NOUN
easat-3376	193	51	,	,	PUNCT
easat-3376	193	52	such	such	ADJ
easat-3376	193	53	as	as	ADP
easat-3376	193	54	parents	parent	NOUN
easat-3376	193	55	,	,	PUNCT
easat-3376	193	56	donors	donor	NOUN
easat-3376	193	57	,	,	PUNCT
easat-3376	193	58	and	and	CCONJ
easat-3376	193	59	regulatory	regulatory	ADJ
easat-3376	193	60	bodies	body	NOUN
easat-3376	193	61	.	.	PUNCT
easat-3376	194	1	the	the	DET
easat-3376	194	2	following	follow	VERB
easat-3376	194	3	sections	section	NOUN
easat-3376	194	4	will	will	AUX
easat-3376	194	5	outline	outline	VERB
easat-3376	194	6	the	the	DET
easat-3376	194	7	operational	operational	ADJ
easat-3376	194	8	steps	step	NOUN
easat-3376	194	9	and	and	CCONJ
easat-3376	194	10	components	component	NOUN
easat-3376	194	11	of	of	ADP
easat-3376	194	12	the	the	DET
easat-3376	194	13	ia	ia	PROPN
easat-3376	194	14	-	-	PUNCT
easat-3376	194	15	cm	cm	PROPN
easat-3376	194	16	,	,	PUNCT
easat-3376	194	17	offering	offer	VERB
easat-3376	194	18	a	a	DET
easat-3376	194	19	practical	practical	ADJ
easat-3376	194	20	guide	guide	NOUN
easat-3376	194	21	for	for	ADP
easat-3376	194	22	private	private	ADJ
easat-3376	194	23	schools	school	NOUN
easat-3376	194	24	in	in	ADP
easat-3376	194	25	semarang	semarang	PROPN
easat-3376	194	26	to	to	PART
easat-3376	194	27	improve	improve	VERB
easat-3376	194	28	their	their	PRON
easat-3376	194	29	financial	financial	ADJ
easat-3376	194	30	management	management	NOUN
easat-3376	194	31	and	and	CCONJ
easat-3376	194	32	internal	internal	ADJ
easat-3376	194	33	audit	audit	NOUN
easat-3376	194	34	processes	process	NOUN
easat-3376	194	35	[	[	X
easat-3376	194	36	3	3	NUM
easat-3376	194	37	]	]	PUNCT
easat-3376	194	38	;	;	PUNCT
easat-3376	195	1	[	[	X
easat-3376	195	2	2	2	NUM
easat-3376	195	3	]	]	PUNCT
easat-3376	195	4	.	.	PUNCT
easat-3376	196	1	figure	figure	NOUN
easat-3376	196	2	2	2	NUM
easat-3376	196	3	.	.	PUNCT
easat-3376	197	1	desain	desain	NOUN
easat-3376	197	2	model	model	NOUN
easat-3376	197	3	of	of	ADP
easat-3376	197	4	education	education	NOUN
easat-3376	197	5	funding	funding	NOUN
easat-3376	197	6	management	management	NOUN
easat-3376	197	7	.	.	PUNCT
easat-3376	198	1	the	the	DET
easat-3376	198	2	internal	internal	ADJ
easat-3376	198	3	audit	audit	NOUN
easat-3376	198	4	capability	capability	NOUN
easat-3376	198	5	model	model	NOUN
easat-3376	198	6	(	(	PUNCT
easat-3376	198	7	iacm	iacm	PROPN
easat-3376	198	8	)	)	PUNCT
easat-3376	198	9	provides	provide	VERB
easat-3376	198	10	a	a	DET
easat-3376	198	11	structured	structured	ADJ
easat-3376	198	12	framework	framework	NOUN
easat-3376	198	13	for	for	ADP
easat-3376	198	14	enhancing	enhance	VERB
easat-3376	198	15	internal	internal	ADJ
easat-3376	198	16	audit	audit	NOUN
easat-3376	198	17	functions	function	NOUN
easat-3376	198	18	through	through	ADP
easat-3376	198	19	five	five	NUM
easat-3376	198	20	progressive	progressive	ADJ
easat-3376	198	21	capability	capability	NOUN
easat-3376	198	22	levels	level	NOUN
easat-3376	198	23	:	:	PUNCT
easat-3376	198	24	(	(	PUNCT
easat-3376	198	25	1	1	X
easat-3376	198	26	)	)	PUNCT
easat-3376	198	27	initial	initial	NOUN
easat-3376	198	28	,	,	PUNCT
easat-3376	198	29	(	(	PUNCT
easat-3376	198	30	2	2	NUM
easat-3376	198	31	)	)	PUNCT
easat-3376	198	32	infrastructure	infrastructure	NOUN
easat-3376	198	33	,	,	PUNCT
easat-3376	198	34	(	(	PUNCT
easat-3376	198	35	3	3	X
easat-3376	198	36	)	)	PUNCT
easat-3376	198	37	integrated	integrate	VERB
easat-3376	198	38	,	,	PUNCT
easat-3376	198	39	(	(	PUNCT
easat-3376	198	40	4	4	X
easat-3376	198	41	)	)	PUNCT
easat-3376	198	42	managed	manage	VERB
easat-3376	198	43	,	,	PUNCT
easat-3376	198	44	and	and	CCONJ
easat-3376	198	45	(	(	PUNCT
easat-3376	198	46	5	5	X
easat-3376	198	47	)	)	PUNCT
easat-3376	198	48	optimising	optimise	VERB
easat-3376	198	49	.	.	PUNCT
easat-3376	199	1	each	each	DET
easat-3376	199	2	level	level	NOUN
easat-3376	199	3	describes	describe	VERB
easat-3376	199	4	the	the	DET
easat-3376	199	5	characteristics	characteristic	NOUN
easat-3376	199	6	and	and	CCONJ
easat-3376	199	7	capabilities	capability	NOUN
easat-3376	199	8	of	of	ADP
easat-3376	199	9	the	the	DET
easat-3376	199	10	internal	internal	ADJ
easat-3376	199	11	audit	audit	NOUN
easat-3376	199	12	unit	unit	NOUN
easat-3376	199	13	,	,	PUNCT
easat-3376	199	14	which	which	PRON
easat-3376	199	15	must	must	AUX
easat-3376	199	16	evolve	evolve	VERB
easat-3376	199	17	as	as	ADP
easat-3376	199	18	the	the	DET
easat-3376	199	19	organisation	organisation	NOUN
easat-3376	199	20	's	's	PART
easat-3376	199	21	size	size	NOUN
easat-3376	199	22	,	,	PUNCT
easat-3376	199	23	complexity	complexity	NOUN
easat-3376	199	24	,	,	PUNCT
easat-3376	199	25	and	and	CCONJ
easat-3376	199	26	associated	associated	ADJ
easat-3376	199	27	risks	risk	NOUN
easat-3376	199	28	increase	increase	VERB
easat-3376	199	29	[	[	X
easat-3376	199	30	14	14	NUM
easat-3376	199	31	]	]	X
easat-3376	199	32	;	;	PUNCT
easat-3376	200	1	[	[	X
easat-3376	200	2	11	11	NUM
easat-3376	200	3	]	]	PUNCT
easat-3376	200	4	.	.	PUNCT
easat-3376	201	1	the	the	DET
easat-3376	201	2	model	model	NOUN
easat-3376	201	3	ensures	ensure	VERB
easat-3376	201	4	that	that	SCONJ
easat-3376	201	5	internal	internal	ADJ
easat-3376	201	6	audit	audit	NOUN
easat-3376	201	7	capabilities	capability	NOUN
easat-3376	201	8	match	match	VERB
easat-3376	201	9	the	the	DET
easat-3376	201	10	organisation	organisation	NOUN
easat-3376	201	11	's	's	PART
easat-3376	201	12	needs	need	NOUN
easat-3376	201	13	and	and	CCONJ
easat-3376	201	14	complexities	complexity	NOUN
easat-3376	201	15	[	[	X
easat-3376	201	16	13	13	NUM
easat-3376	201	17	]	]	PUNCT
easat-3376	201	18	.	.	PUNCT
easat-3376	202	1	as	as	SCONJ
easat-3376	202	2	the	the	DET
easat-3376	202	3	need	need	NOUN
easat-3376	202	4	for	for	ADP
easat-3376	202	5	more	more	ADV
easat-3376	202	6	sophisticated	sophisticated	ADJ
easat-3376	202	7	internal	internal	ADJ
easat-3376	202	8	audit	audit	NOUN
easat-3376	202	9	practices	practice	NOUN
easat-3376	202	10	grows	grow	VERB
easat-3376	202	11	,	,	PUNCT
easat-3376	202	12	organisations	organisation	NOUN
easat-3376	202	13	must	must	AUX
easat-3376	202	14	aim	aim	VERB
easat-3376	202	15	for	for	ADP
easat-3376	202	16	higher	high	ADJ
easat-3376	202	17	capability	capability	NOUN
easat-3376	202	18	levels	level	NOUN
easat-3376	202	19	to	to	PART
easat-3376	202	20	ensure	ensure	VERB
easat-3376	202	21	effectiveness	effectiveness	NOUN
easat-3376	202	22	[	[	X
easat-3376	202	23	5	5	NUM
easat-3376	202	24	]	]	PUNCT
easat-3376	202	25	.	.	PUNCT
easat-3376	203	1	for	for	ADP
easat-3376	203	2	schools	school	NOUN
easat-3376	203	3	,	,	PUNCT
easat-3376	203	4	assessing	assess	VERB
easat-3376	203	5	their	their	PRON
easat-3376	203	6	internal	internal	ADJ
easat-3376	203	7	audit	audit	NOUN
easat-3376	203	8	level	level	NOUN
easat-3376	203	9	according	accord	VERB
easat-3376	203	10	to	to	ADP
easat-3376	203	11	the	the	DET
easat-3376	203	12	iacm	iacm	NOUN
easat-3376	203	13	is	be	AUX
easat-3376	203	14	crucial	crucial	ADJ
easat-3376	203	15	to	to	ADP
easat-3376	203	16	aligning	align	VERB
easat-3376	203	17	audit	audit	NOUN
easat-3376	203	18	capabilities	capability	NOUN
easat-3376	203	19	with	with	ADP
easat-3376	203	20	operational	operational	ADJ
easat-3376	203	21	needs	need	NOUN
easat-3376	203	22	[	[	X
easat-3376	203	23	7	7	NUM
easat-3376	203	24	]	]	PUNCT
easat-3376	203	25	.	.	PUNCT
easat-3376	204	1	for	for	ADP
easat-3376	204	2	instance	instance	NOUN
easat-3376	204	3	,	,	PUNCT
easat-3376	204	4	schools	school	NOUN
easat-3376	204	5	facing	face	VERB
easat-3376	204	6	higher	high	ADJ
easat-3376	204	7	risks	risk	NOUN
easat-3376	204	8	or	or	CCONJ
easat-3376	204	9	complexity	complexity	NOUN
easat-3376	204	10	should	should	AUX
easat-3376	204	11	strive	strive	VERB
easat-3376	204	12	for	for	SCONJ
easat-3376	204	13	the	the	DET
easat-3376	204	14	'	'	PUNCT
easat-3376	204	15	managed	manage	VERB
easat-3376	204	16	'	'	PUNCT
easat-3376	204	17	or	or	CCONJ
easat-3376	204	18	'	'	PUNCT
easat-3376	204	19	optimising	optimise	VERB
easat-3376	204	20	'	'	PUNCT
easat-3376	204	21	levels	level	NOUN
easat-3376	204	22	to	to	PART
easat-3376	204	23	enhance	enhance	VERB
easat-3376	204	24	audit	audit	NOUN
easat-3376	204	25	efficiency	efficiency	NOUN
easat-3376	205	1	[	[	X
easat-3376	205	2	9	9	NUM
easat-3376	205	3	]	]	PUNCT
easat-3376	205	4	.	.	PUNCT
easat-3376	206	1	the	the	DET
easat-3376	206	2	five	five	NUM
easat-3376	206	3	levels	level	NOUN
easat-3376	206	4	of	of	ADP
easat-3376	206	5	internal	internal	ADJ
easat-3376	206	6	audit	audit	NOUN
easat-3376	206	7	capability	capability	NOUN
easat-3376	206	8	are	be	AUX
easat-3376	206	9	characterised	characterise	VERB
easat-3376	206	10	as	as	SCONJ
easat-3376	206	11	follows	follow	VERB
easat-3376	206	12	:	:	PUNCT
easat-3376	206	13	at	at	ADP
easat-3376	206	14	the	the	DET
easat-3376	206	15	initial	initial	ADJ
easat-3376	206	16	level	level	NOUN
easat-3376	206	17	,	,	PUNCT
easat-3376	206	18	audits	audit	NOUN
easat-3376	206	19	are	be	AUX
easat-3376	206	20	reactive	reactive	ADJ
easat-3376	206	21	and	and	CCONJ
easat-3376	206	22	unstructured	unstructured	ADJ
easat-3376	206	23	,	,	PUNCT
easat-3376	206	24	requiring	require	VERB
easat-3376	206	25	schools	school	NOUN
easat-3376	206	26	to	to	PART
easat-3376	206	27	identify	identify	VERB
easat-3376	206	28	foundational	foundational	ADJ
easat-3376	206	29	areas	area	NOUN
easat-3376	206	30	for	for	ADP
easat-3376	206	31	development	development	NOUN
easat-3376	206	32	.	.	PUNCT
easat-3376	207	1	the	the	DET
easat-3376	207	2	infrastructure	infrastructure	NOUN
easat-3376	207	3	level	level	NOUN
easat-3376	207	4	establishes	establish	VERB
easat-3376	207	5	basic	basic	ADJ
easat-3376	207	6	structures	structure	NOUN
easat-3376	207	7	and	and	CCONJ
easat-3376	207	8	processes	process	NOUN
easat-3376	207	9	,	,	PUNCT
easat-3376	207	10	such	such	ADJ
easat-3376	207	11	as	as	ADP
easat-3376	207	12	audit	audit	NOUN
easat-3376	207	13	policies	policy	NOUN
easat-3376	207	14	and	and	CCONJ
easat-3376	207	15	operational	operational	ADJ
easat-3376	207	16	standards	standard	NOUN
easat-3376	207	17	.	.	PUNCT
easat-3376	208	1	at	at	ADP
easat-3376	208	2	the	the	DET
easat-3376	208	3	integrated	integrate	VERB
easat-3376	208	4	level	level	NOUN
easat-3376	208	5	,	,	PUNCT
easat-3376	208	6	the	the	DET
easat-3376	208	7	audit	audit	NOUN
easat-3376	208	8	function	function	NOUN
easat-3376	208	9	aligns	align	VERB
easat-3376	208	10	with	with	ADP
easat-3376	208	11	risk	risk	NOUN
easat-3376	208	12	management	management	NOUN
easat-3376	208	13	and	and	CCONJ
easat-3376	208	14	internal	internal	ADJ
easat-3376	208	15	control	control	NOUN
easat-3376	208	16	,	,	PUNCT
easat-3376	208	17	connecting	connect	VERB
easat-3376	208	18	audit	audit	NOUN
easat-3376	208	19	outcomes	outcome	NOUN
easat-3376	208	20	to	to	ADP
easat-3376	208	21	performance	performance	NOUN
easat-3376	208	22	improvements	improvement	NOUN
easat-3376	208	23	.	.	PUNCT
easat-3376	209	1	the	the	DET
easat-3376	209	2	managed	manage	VERB
easat-3376	209	3	level	level	NOUN
easat-3376	209	4	sees	see	VERB
easat-3376	209	5	well	well	ADV
easat-3376	209	6	-	-	PUNCT
easat-3376	209	7	documented	document	VERB
easat-3376	209	8	audit	audit	NOUN
easat-3376	209	9	practices	practice	NOUN
easat-3376	209	10	,	,	PUNCT
easat-3376	209	11	with	with	ADP
easat-3376	209	12	advanced	advanced	ADJ
easat-3376	209	13	techniques	technique	NOUN
easat-3376	209	14	applied	apply	VERB
easat-3376	209	15	to	to	PART
easat-3376	209	16	consistently	consistently	ADV
easat-3376	209	17	manage	manage	VERB
easat-3376	209	18	complex	complex	ADJ
easat-3376	209	19	risks	risk	NOUN
easat-3376	209	20	.	.	PUNCT
easat-3376	210	1	finally	finally	ADV
easat-3376	210	2	,	,	PUNCT
easat-3376	210	3	the	the	DET
easat-3376	210	4	optimising	optimise	VERB
easat-3376	210	5	level	level	NOUN
easat-3376	210	6	represents	represent	VERB
easat-3376	210	7	maximum	maximum	ADJ
easat-3376	210	8	audit	audit	NOUN
easat-3376	210	9	capability	capability	NOUN
easat-3376	210	10	,	,	PUNCT
easat-3376	210	11	focusing	focus	VERB
easat-3376	210	12	on	on	ADP
easat-3376	210	13	continuous	continuous	ADJ
easat-3376	210	14	improvements	improvement	NOUN
easat-3376	210	15	,	,	PUNCT
easat-3376	210	16	innovation	innovation	NOUN
easat-3376	210	17	,	,	PUNCT
easat-3376	210	18	and	and	CCONJ
easat-3376	210	19	sustainable	sustainable	ADJ
easat-3376	210	20	practices	practice	NOUN
easat-3376	210	21	.	.	PUNCT
easat-3376	211	1	by	by	ADP
easat-3376	211	2	understanding	understand	VERB
easat-3376	211	3	their	their	PRON
easat-3376	211	4	current	current	ADJ
easat-3376	211	5	audit	audit	NOUN
easat-3376	211	6	capability	capability	NOUN
easat-3376	211	7	level	level	NOUN
easat-3376	211	8	,	,	PUNCT
easat-3376	211	9	school	school	NOUN
easat-3376	211	10	audit	audit	NOUN
easat-3376	211	11	teams	team	NOUN
easat-3376	211	12	can	can	AUX
easat-3376	211	13	create	create	VERB
easat-3376	211	14	strategies	strategy	NOUN
easat-3376	211	15	suited	suit	VERB
easat-3376	211	16	to	to	ADP
easat-3376	211	17	their	their	PRON
easat-3376	211	18	school	school	NOUN
easat-3376	211	19	’s	’s	PART
easat-3376	211	20	complexity	complexity	NOUN
easat-3376	211	21	,	,	PUNCT
easat-3376	211	22	enhancing	enhance	VERB
easat-3376	211	23	accountability	accountability	NOUN
easat-3376	211	24	and	and	CCONJ
easat-3376	211	25	transparency	transparency	NOUN
easat-3376	211	26	in	in	ADP
easat-3376	211	27	educational	educational	ADJ
easat-3376	211	28	fund	fund	NOUN
easat-3376	211	29	management	management	NOUN
easat-3376	211	30	and	and	CCONJ
easat-3376	211	31	ultimately	ultimately	ADV
easat-3376	211	32	improving	improve	VERB
easat-3376	211	33	financial	financial	ADJ
easat-3376	211	34	oversight	oversight	NOUN
easat-3376	211	35	and	and	CCONJ
easat-3376	211	36	governance	governance	NOUN
easat-3376	211	37	.	.	PUNCT
easat-3376	212	1	6321	6321	NUM
easat-3376	212	2	edelweiss	edelweiss	PROPN
easat-3376	212	3	applied	apply	VERB
easat-3376	212	4	science	science	NOUN
easat-3376	212	5	and	and	CCONJ
easat-3376	212	6	technology	technology	NOUN
easat-3376	212	7	issn	issn	PROPN
easat-3376	212	8	:	:	PUNCT
easat-3376	212	9	2576	2576	NUM
easat-3376	212	10	-	-	SYM
easat-3376	212	11	8484	8484	NUM
easat-3376	212	12	vol	vol	NOUN
easat-3376	212	13	.	.	PROPN
easat-3376	212	14	8	8	NUM
easat-3376	212	15	,	,	PUNCT
easat-3376	212	16	no	no	INTJ
easat-3376	212	17	.	.	NOUN
easat-3376	213	1	6	6	NUM
easat-3376	213	2	:	:	PUNCT
easat-3376	213	3	6313	6313	NUM
easat-3376	213	4	-	-	SYM
easat-3376	213	5	6324	6324	NUM
easat-3376	213	6	,	,	PUNCT
easat-3376	213	7	2024	2024	NUM
easat-3376	213	8	doi	doi	NOUN
easat-3376	213	9	:	:	PUNCT
easat-3376	213	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	213	11	©	©	PROPN
easat-3376	213	12	2024	2024	NUM
easat-3376	213	13	by	by	ADP
easat-3376	213	14	the	the	DET
easat-3376	213	15	authors	author	NOUN
easat-3376	213	16	;	;	PUNCT
easat-3376	213	17	licensee	licensee	PROPN
easat-3376	213	18	learning	learn	VERB
easat-3376	213	19	gate	gate	NOUN
easat-3376	213	20	table	table	NOUN
easat-3376	213	21	1	1	NUM
easat-3376	213	22	.	.	PUNCT
easat-3376	213	23	operational	operational	ADJ
easat-3376	213	24	steps	step	NOUN
easat-3376	213	25	of	of	ADP
easat-3376	213	26	the	the	DET
easat-3376	213	27	model	model	NOUN
easat-3376	213	28	.	.	PUNCT
easat-3376	214	1	audit	audit	NOUN
easat-3376	214	2	planning	planning	NOUN
easat-3376	214	3	(	(	PUNCT
easat-3376	214	4	audit	audit	NOUN
easat-3376	214	5	planning	planning	NOUN
easat-3376	214	6	)	)	PUNCT
easat-3376	214	7	indicators	indicator	NOUN
easat-3376	214	8	identify	identify	VERB
easat-3376	214	9	audit	audit	NOUN
easat-3376	214	10	objectives	objective	NOUN
easat-3376	214	11	and	and	CCONJ
easat-3376	214	12	scope	scope	VERB
easat-3376	214	13	a	a	DET
easat-3376	214	14	)	)	PUNCT
easat-3376	214	15	determine	determine	NOUN
easat-3376	214	16	audit	audit	NOUN
easat-3376	214	17	objectives	objective	NOUN
easat-3376	214	18	and	and	CCONJ
easat-3376	214	19	space	space	VERB
easat-3376	214	20	its	its	PRON
easat-3376	214	21	scope	scope	NOUN
easat-3376	214	22	based	base	VERB
easat-3376	214	23	on	on	ADP
easat-3376	214	24	policy	policy	NOUN
easat-3376	214	25	schools	school	NOUN
easat-3376	214	26	and	and	CCONJ
easat-3376	214	27	stakeholders	stakeholder	NOUN
easat-3376	214	28	'	'	PART
easat-3376	214	29	needs	need	NOUN
easat-3376	214	30	.	.	PUNCT
easat-3376	215	1	b	b	X
easat-3376	215	2	)	)	PUNCT
easat-3376	215	3	make	make	VERB
easat-3376	215	4	sure	sure	ADJ
easat-3376	215	5	room	room	NOUN
easat-3376	215	6	scope	scope	NOUN
easat-3376	215	7	covers	cover	VERB
easat-3376	215	8	aspect	aspect	NOUN
easat-3376	215	9	critical	critical	ADJ
easat-3376	215	10	financing	financing	NOUN
easat-3376	215	11	education	education	NOUN
easat-3376	215	12	and	and	CCONJ
easat-3376	215	13	management	management	NOUN
easat-3376	215	14	source	source	NOUN
easat-3376	215	15	power	power	NOUN
easat-3376	215	16	.	.	PUNCT
easat-3376	216	1	availability	availability	NOUN
easat-3376	216	2	detailed	detail	VERB
easat-3376	216	3	document	document	NOUN
easat-3376	216	4	about	about	ADP
easat-3376	216	5	purpose	purpose	NOUN
easat-3376	216	6	and	and	CCONJ
easat-3376	216	7	space	space	NOUN
easat-3376	216	8	scope	scope	NOUN
easat-3376	216	9	of	of	ADP
easat-3376	216	10	audit	audit	NOUN
easat-3376	216	11	that	that	PRON
easat-3376	216	12	has	have	AUX
easat-3376	216	13	been	be	AUX
easat-3376	216	14	approved	approve	VERB
easat-3376	216	15	by	by	ADP
easat-3376	216	16	the	the	DET
easat-3376	216	17	party	party	NOUN
easat-3376	216	18	related	relate	VERB
easat-3376	216	19	.	.	PUNCT
easat-3376	217	1	audit	audit	NOUN
easat-3376	217	2	team	team	NOUN
easat-3376	217	3	assignment	assignment	VERB
easat-3376	217	4	a	a	DET
easat-3376	217	5	)	)	PUNCT
easat-3376	217	6	choose	choose	VERB
easat-3376	217	7	audit	audit	NOUN
easat-3376	217	8	team	team	NOUN
easat-3376	217	9	that	that	PRON
easat-3376	217	10	has	have	VERB
easat-3376	217	11	appropriate	appropriate	ADJ
easat-3376	217	12	competencies	competency	NOUN
easat-3376	217	13	and	and	CCONJ
easat-3376	217	14	expertise	expertise	NOUN
easat-3376	217	15	.	.	PUNCT
easat-3376	218	1	b	b	X
easat-3376	218	2	)	)	PUNCT
easat-3376	218	3	make	make	VERB
easat-3376	218	4	sure	sure	ADJ
easat-3376	218	5	the	the	DET
easat-3376	218	6	audit	audit	NOUN
easat-3376	218	7	team	team	NOUN
easat-3376	218	8	consists	consist	VERB
easat-3376	218	9	of	of	ADP
easat-3376	218	10	from	from	ADP
easat-3376	218	11	independent	independent	ADJ
easat-3376	218	12	and	and	CCONJ
easat-3376	218	13	nonmember	nonmember	PROPN
easat-3376	218	14	members	member	NOUN
easat-3376	218	15	involved	involve	VERB
easat-3376	218	16	direct	direct	ADJ
easat-3376	218	17	in	in	ADP
easat-3376	218	18	operation	operation	NOUN
easat-3376	218	19	daily	daily	ADJ
easat-3376	218	20	school	school	NOUN
easat-3376	218	21	.	.	PUNCT
easat-3376	219	1	decree	decree	NOUN
easat-3376	219	2	or	or	CCONJ
easat-3376	219	3	an	an	DET
easat-3376	219	4	internal	internal	ADJ
easat-3376	219	5	memo	memo	NOUN
easat-3376	219	6	indicating	indicate	VERB
easat-3376	219	7	the	the	DET
easat-3376	219	8	audit	audit	NOUN
easat-3376	219	9	team	team	NOUN
easat-3376	219	10	has	have	AUX
easat-3376	219	11	issued	issue	VERB
easat-3376	219	12	and	and	CCONJ
easat-3376	219	13	accepted	accept	VERB
easat-3376	219	14	by	by	ADP
easat-3376	219	15	all	all	DET
easat-3376	219	16	member	member	NOUN
easat-3376	219	17	team	team	NOUN
easat-3376	219	18	.	.	PUNCT
easat-3376	220	1	identification	identification	NOUN
easat-3376	220	2	risk	risk	NOUN
easat-3376	220	3	a	a	PRON
easat-3376	220	4	)	)	PUNCT
easat-3376	220	5	identification	identification	NOUN
easat-3376	220	6	potential	potential	ADJ
easat-3376	220	7	risks	risk	NOUN
easat-3376	220	8	that	that	PRON
easat-3376	220	9	can	can	AUX
easat-3376	220	10	occur	occur	VERB
easat-3376	220	11	influence	influence	NOUN
easat-3376	220	12	effectiveness	effectiveness	NOUN
easat-3376	220	13	financing	financing	NOUN
easat-3376	220	14	education	education	NOUN
easat-3376	220	15	.	.	PUNCT
easat-3376	221	1	b	b	X
easat-3376	221	2	)	)	PUNCT
easat-3376	221	3	focus	focus	NOUN
easat-3376	221	4	on	on	ADP
easat-3376	221	5	the	the	DET
easat-3376	221	6	risks	risk	NOUN
easat-3376	221	7	involved	involve	VERB
easat-3376	221	8	with	with	ADP
easat-3376	221	9	management	management	NOUN
easat-3376	221	10	finance	finance	NOUN
easat-3376	221	11	,	,	PUNCT
easat-3376	221	12	use	use	NOUN
easat-3376	221	13	of	of	ADP
easat-3376	221	14	funds	fund	NOUN
easat-3376	221	15	,	,	PUNCT
easat-3376	221	16	and	and	CCONJ
easat-3376	221	17	compliance	compliance	NOUN
easat-3376	221	18	to	to	ADP
easat-3376	221	19	regulation	regulation	NOUN
easat-3376	221	20	.	.	PUNCT
easat-3376	222	1	availability	availability	NOUN
easat-3376	222	2	of	of	ADP
easat-3376	222	3	a	a	DET
easat-3376	222	4	risk	risk	NOUN
easat-3376	222	5	list	list	NOUN
easat-3376	222	6	that	that	PRON
easat-3376	222	7	has	have	AUX
easat-3376	222	8	been	be	AUX
easat-3376	222	9	identified	identify	VERB
easat-3376	222	10	and	and	CCONJ
easat-3376	222	11	documented	document	VERB
easat-3376	222	12	evaluate	evaluate	NOUN
easat-3376	222	13	and	and	CCONJ
easat-3376	222	14	prioritize	prioritize	VERB
easat-3376	222	15	risk	risk	NOUN
easat-3376	222	16	a	a	PRON
easat-3376	222	17	)	)	PUNCT
easat-3376	222	18	analysis	analysis	NOUN
easat-3376	222	19	impact	impact	NOUN
easat-3376	222	20	and	and	CCONJ
easat-3376	222	21	possibilities	possibility	NOUN
easat-3376	222	22	the	the	DET
easat-3376	222	23	occurrence	occurrence	NOUN
easat-3376	222	24	risk	risk	NOUN
easat-3376	222	25	.	.	PUNCT
easat-3376	223	1	b	b	X
easat-3376	223	2	)	)	PUNCT
easat-3376	223	3	prioritize	prioritize	VERB
easat-3376	223	4	risk	risk	NOUN
easat-3376	223	5	based	base	VERB
easat-3376	223	6	on	on	ADP
easat-3376	223	7	level	level	NOUN
easat-3376	223	8	severity	severity	NOUN
easat-3376	223	9	for	for	ADP
easat-3376	223	10	focus	focus	NOUN
easat-3376	223	11	on	on	ADP
easat-3376	223	12	the	the	DET
easat-3376	223	13	most	most	ADV
easat-3376	223	14	critical	critical	ADJ
easat-3376	223	15	areas	area	NOUN
easat-3376	223	16	.	.	PUNCT
easat-3376	224	1	availability	availability	NOUN
easat-3376	224	2	matrix	matrix	NOUN
easat-3376	224	3	risks	risk	NOUN
easat-3376	224	4	that	that	PRON
easat-3376	224	5	evaluate	evaluate	VERB
easat-3376	224	6	and	and	CCONJ
easat-3376	224	7	prioritize	prioritize	VERB
easat-3376	224	8	risk	risk	NOUN
easat-3376	224	9	based	base	VERB
easat-3376	224	10	on	on	ADP
easat-3376	224	11	impact	impact	NOUN
easat-3376	224	12	and	and	CCONJ
easat-3376	224	13	probability	probability	NOUN
easat-3376	224	14	.	.	PUNCT
easat-3376	225	1	review	review	NOUN
easat-3376	225	2	of	of	ADP
easat-3376	225	3	policies	policy	NOUN
easat-3376	225	4	and	and	CCONJ
easat-3376	225	5	procedures	procedure	NOUN
easat-3376	225	6	a	a	DET
easat-3376	225	7	)	)	PUNCT
easat-3376	225	8	review	review	NOUN
easat-3376	225	9	policies	policy	NOUN
easat-3376	225	10	and	and	CCONJ
easat-3376	225	11	procedures	procedure	NOUN
easat-3376	225	12	existing	exist	VERB
easat-3376	225	13	finances	finance	NOUN
easat-3376	225	14	for	for	ADP
easat-3376	225	15	ensure	ensure	VERB
easat-3376	225	16	that	that	SCONJ
easat-3376	225	17	they	they	PRON
easat-3376	225	18	adequate	adequate	ADJ
easat-3376	225	19	and	and	CCONJ
easat-3376	225	20	effective	effective	ADJ
easat-3376	225	21	.	.	PUNCT
easat-3376	226	1	b	b	X
easat-3376	226	2	)	)	PUNCT
easat-3376	226	3	identify	identify	VERB
easat-3376	226	4	areas	area	NOUN
easat-3376	226	5	in	in	ADP
easat-3376	226	6	need	need	VERB
easat-3376	226	7	repair	repair	NOUN
easat-3376	226	8	or	or	CCONJ
easat-3376	226	9	strengthening	strengthening	NOUN
easat-3376	226	10	.	.	PUNCT
easat-3376	227	1	reports	report	NOUN
easat-3376	227	2	documenting	document	VERB
easat-3376	227	3	results	result	NOUN
easat-3376	227	4	review	review	VERB
easat-3376	227	5	policies	policy	NOUN
easat-3376	227	6	and	and	CCONJ
easat-3376	227	7	procedures	procedure	NOUN
easat-3376	227	8	,	,	PUNCT
easat-3376	227	9	including	include	VERB
easat-3376	227	10	findings	finding	NOUN
easat-3376	227	11	and	and	CCONJ
easat-3376	227	12	recommendations	recommendation	NOUN
easat-3376	227	13	repair	repair	VERB
easat-3376	227	14	.	.	PUNCT
easat-3376	228	1	internal	internal	ADJ
easat-3376	228	2	control	control	PROPN
easat-3376	228	3	testing	test	VERB
easat-3376	228	4	a	a	PRON
easat-3376	228	5	)	)	PUNCT
easat-3376	228	6	do	do	AUX
easat-3376	228	7	testing	testing	NOUN
easat-3376	228	8	to	to	ADP
easat-3376	228	9	internal	internal	ADJ
easat-3376	228	10	control	control	NOUN
easat-3376	228	11	for	for	ADP
easat-3376	228	12	ensure	ensure	VERB
easat-3376	228	13	that	that	SCONJ
easat-3376	228	14	they	they	PRON
easat-3376	228	15	functioning	function	VERB
easat-3376	228	16	as	as	SCONJ
easat-3376	228	17	expected	expect	VERB
easat-3376	228	18	.	.	PUNCT
easat-3376	229	1	b	b	X
easat-3376	229	2	)	)	PUNCT
easat-3376	229	3	document	document	NOUN
easat-3376	229	4	its	its	PRON
easat-3376	229	5	findings	finding	NOUN
easat-3376	229	6	and	and	CCONJ
easat-3376	229	7	recommendations	recommendation	NOUN
easat-3376	229	8	repair	repair	VERB
easat-3376	229	9	.	.	PUNCT
easat-3376	230	1	document	document	NOUN
easat-3376	230	2	testing	test	VERB
easat-3376	230	3	internal	internal	ADJ
easat-3376	230	4	control	control	NOUN
easat-3376	230	5	that	that	PRON
easat-3376	230	6	records	record	VERB
easat-3376	230	7	results	result	NOUN
easat-3376	230	8	testing	testing	NOUN
easat-3376	230	9	and	and	CCONJ
easat-3376	230	10	recommendations	recommendation	NOUN
easat-3376	230	11	.	.	PUNCT
easat-3376	231	1	implementation	implementation	NOUN
easat-3376	231	2	inspection	inspection	NOUN
easat-3376	231	3	field	field	NOUN
easat-3376	231	4	a	a	PRON
easat-3376	231	5	)	)	PUNCT
easat-3376	231	6	do	do	VERB
easat-3376	231	7	inspection	inspection	NOUN
easat-3376	231	8	directly	directly	ADV
easat-3376	231	9	in	in	ADP
easat-3376	231	10	the	the	DET
easat-3376	231	11	field	field	NOUN
easat-3376	231	12	for	for	SCONJ
easat-3376	231	13	collect	collect	VERB
easat-3376	231	14	data	datum	NOUN
easat-3376	231	15	and	and	CCONJ
easat-3376	231	16	evidence	evidence	NOUN
easat-3376	231	17	supporters	supporter	NOUN
easat-3376	231	18	.	.	PUNCT
easat-3376	232	1	b	b	X
easat-3376	232	2	)	)	PUNCT
easat-3376	232	3	use	use	NOUN
easat-3376	232	4	technique	technique	NOUN
easat-3376	232	5	interviews	interview	NOUN
easat-3376	232	6	,	,	PUNCT
easat-3376	232	7	observations	observation	NOUN
easat-3376	232	8	,	,	PUNCT
easat-3376	232	9	and	and	CCONJ
easat-3376	232	10	verification	verification	NOUN
easat-3376	232	11	document	document	NOUN
easat-3376	232	12	.	.	PUNCT
easat-3376	233	1	availability	availability	NOUN
easat-3376	233	2	notes	note	VERB
easat-3376	233	3	the	the	DET
easat-3376	233	4	field	field	NOUN
easat-3376	233	5	that	that	PRON
easat-3376	233	6	documents	document	VERB
easat-3376	233	7	all	all	DET
easat-3376	233	8	field	field	NOUN
easat-3376	233	9	audit	audit	NOUN
easat-3376	233	10	activities	activity	NOUN
easat-3376	233	11	.	.	PUNCT
easat-3376	234	1	data	datum	NOUN
easat-3376	234	2	collection	collection	NOUN
easat-3376	234	3	and	and	CCONJ
easat-3376	234	4	analysis	analysis	NOUN
easat-3376	234	5	a	a	PRON
easat-3376	234	6	)	)	PUNCT
easat-3376	234	7	collect	collect	VERB
easat-3376	234	8	relevant	relevant	ADJ
easat-3376	234	9	data	datum	NOUN
easat-3376	234	10	and	and	CCONJ
easat-3376	234	11	analyze	analyze	VERB
easat-3376	234	12	it	it	PRON
easat-3376	234	13	for	for	SCONJ
easat-3376	234	14	identify	identify	VERB
easat-3376	234	15	audit	audit	NOUN
easat-3376	234	16	findings	finding	NOUN
easat-3376	234	17	.	.	PUNCT
easat-3376	235	1	b	b	X
easat-3376	235	2	)	)	PUNCT
easat-3376	235	3	use	use	VERB
easat-3376	235	4	tool	tool	NOUN
easat-3376	235	5	appropriate	appropriate	ADJ
easat-3376	235	6	analysis	analysis	NOUN
easat-3376	235	7	for	for	ADP
easat-3376	235	8	evaluate	evaluate	NOUN
easat-3376	235	9	effectiveness	effectiveness	NOUN
easat-3376	235	10	management	management	NOUN
easat-3376	235	11	finance	finance	NOUN
easat-3376	235	12	.	.	PUNCT
easat-3376	236	1	report	report	VERB
easat-3376	236	2	data	datum	NOUN
easat-3376	236	3	analysis	analysis	NOUN
easat-3376	236	4	that	that	PRON
easat-3376	236	5	includes	include	VERB
easat-3376	236	6	results	result	NOUN
easat-3376	236	7	analysis	analysis	NOUN
easat-3376	236	8	and	and	CCONJ
easat-3376	236	9	interpretation	interpretation	NOUN
easat-3376	236	10	of	of	ADP
easat-3376	236	11	collected	collect	VERB
easat-3376	236	12	data	datum	NOUN
easat-3376	236	13	during	during	ADP
easat-3376	236	14	the	the	DET
easat-3376	236	15	audit	audit	NOUN
easat-3376	236	16	.	.	PUNCT
easat-3376	237	1	report	report	NOUN
easat-3376	237	2	review	review	NOUN
easat-3376	237	3	finance	finance	NOUN
easat-3376	237	4	a	a	PRON
easat-3376	237	5	)	)	PUNCT
easat-3376	237	6	analysis	analysis	NOUN
easat-3376	237	7	report	report	NOUN
easat-3376	237	8	finance	finance	NOUN
easat-3376	237	9	for	for	ADP
easat-3376	237	10	ensure	ensure	VERB
easat-3376	237	11	that	that	SCONJ
easat-3376	237	12	they	they	PRON
easat-3376	237	13	reflect	reflect	VERB
easat-3376	237	14	position	position	NOUN
easat-3376	237	15	real	real	ADJ
easat-3376	237	16	finances	finance	NOUN
easat-3376	237	17	.	.	PUNCT
easat-3376	238	1	b	b	X
easat-3376	238	2	)	)	PUNCT
easat-3376	238	3	identification	identification	NOUN
easat-3376	238	4	error	error	NOUN
easat-3376	238	5	or	or	CCONJ
easat-3376	238	6	mismatch	mismatch	NOUN
easat-3376	238	7	in	in	ADP
easat-3376	238	8	report	report	NOUN
easat-3376	238	9	finance	finance	NOUN
easat-3376	238	10	.	.	PUNCT
easat-3376	239	1	availability	availability	NOUN
easat-3376	239	2	a	a	DET
easat-3376	239	3	report	report	NOUN
easat-3376	239	4	documenting	document	VERB
easat-3376	239	5	results	result	NOUN
easat-3376	239	6	review	review	VERB
easat-3376	239	7	report	report	NOUN
easat-3376	239	8	finance	finance	NOUN
easat-3376	239	9	,	,	PUNCT
easat-3376	239	10	including	include	VERB
easat-3376	239	11	findings	finding	NOUN
easat-3376	239	12	and	and	CCONJ
easat-3376	239	13	recommendations	recommendation	NOUN
easat-3376	239	14	.	.	PUNCT
easat-3376	240	1	6322	6322	NUM
easat-3376	240	2	edelweiss	edelweiss	PROPN
easat-3376	240	3	applied	apply	VERB
easat-3376	240	4	science	science	NOUN
easat-3376	240	5	and	and	CCONJ
easat-3376	240	6	technology	technology	NOUN
easat-3376	240	7	issn	issn	PROPN
easat-3376	240	8	:	:	PUNCT
easat-3376	240	9	2576	2576	NUM
easat-3376	240	10	-	-	SYM
easat-3376	240	11	8484	8484	NUM
easat-3376	240	12	vol	vol	NOUN
easat-3376	240	13	.	.	PROPN
easat-3376	240	14	8	8	NUM
easat-3376	240	15	,	,	PUNCT
easat-3376	240	16	no	no	INTJ
easat-3376	240	17	.	.	NOUN
easat-3376	241	1	6	6	NUM
easat-3376	241	2	:	:	PUNCT
easat-3376	241	3	6313	6313	NUM
easat-3376	241	4	-	-	SYM
easat-3376	241	5	6324	6324	NUM
easat-3376	241	6	,	,	PUNCT
easat-3376	241	7	2024	2024	NUM
easat-3376	241	8	doi	doi	NOUN
easat-3376	241	9	:	:	PUNCT
easat-3376	241	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	241	11	©	©	PROPN
easat-3376	241	12	2024	2024	NUM
easat-3376	241	13	by	by	ADP
easat-3376	241	14	the	the	DET
easat-3376	241	15	authors	author	NOUN
easat-3376	241	16	;	;	PUNCT
easat-3376	241	17	licensee	licensee	PROPN
easat-3376	241	18	learning	learning	NOUN
easat-3376	241	19	gate	gate	VERB
easat-3376	241	20	financial	financial	ADJ
easat-3376	241	21	performance	performance	NOUN
easat-3376	241	22	evaluation	evaluation	NOUN
easat-3376	241	23	a	a	DET
easat-3376	241	24	)	)	PUNCT
easat-3376	241	25	review	review	NOUN
easat-3376	241	26	performance	performance	NOUN
easat-3376	241	27	finance	finance	NOUN
easat-3376	241	28	school	school	NOUN
easat-3376	241	29	in	in	ADP
easat-3376	241	30	context	context	NOUN
easat-3376	241	31	use	use	NOUN
easat-3376	241	32	of	of	ADP
easat-3376	241	33	funds	fund	NOUN
easat-3376	241	34	and	and	CCONJ
easat-3376	241	35	effectiveness	effectiveness	NOUN
easat-3376	241	36	management	management	NOUN
easat-3376	241	37	source	source	NOUN
easat-3376	241	38	power	power	NOUN
easat-3376	241	39	.	.	PUNCT
easat-3376	242	1	b	b	X
easat-3376	242	2	)	)	PUNCT
easat-3376	242	3	give	give	VERB
easat-3376	242	4	evaluation	evaluation	NOUN
easat-3376	242	5	on	on	ADP
easat-3376	242	6	performance	performance	NOUN
easat-3376	242	7	finance	finance	NOUN
easat-3376	242	8	based	base	VERB
easat-3376	242	9	on	on	ADP
easat-3376	242	10	audit	audit	NOUN
easat-3376	242	11	findings	finding	NOUN
easat-3376	242	12	.	.	PUNCT
easat-3376	243	1	document	document	NOUN
easat-3376	243	2	evaluation	evaluation	NOUN
easat-3376	243	3	performance	performance	NOUN
easat-3376	243	4	financial	financial	ADJ
easat-3376	243	5	assessment	assessment	NOUN
easat-3376	243	6	effectiveness	effectiveness	NOUN
easat-3376	243	7	use	use	NOUN
easat-3376	243	8	of	of	ADP
easat-3376	243	9	funds	fund	NOUN
easat-3376	243	10	and	and	CCONJ
easat-3376	243	11	management	management	NOUN
easat-3376	243	12	source	source	NOUN
easat-3376	243	13	power	power	NOUN
easat-3376	243	14	.	.	PUNCT
easat-3376	244	1	evaluation	evaluation	NOUN
easat-3376	244	2	compliance	compliance	NOUN
easat-3376	244	3	to	to	PART
easat-3376	244	4	regulation	regulation	VERB
easat-3376	244	5	a	a	DET
easat-3376	244	6	)	)	PUNCT
easat-3376	244	7	check	check	NOUN
easat-3376	244	8	compliance	compliance	NOUN
easat-3376	244	9	school	school	NOUN
easat-3376	244	10	to	to	ADP
easat-3376	244	11	applicable	applicable	ADJ
easat-3376	244	12	regulations	regulation	NOUN
easat-3376	244	13	and	and	CCONJ
easat-3376	244	14	policies	policy	NOUN
easat-3376	244	15	.	.	PUNCT
easat-3376	245	1	b	b	X
easat-3376	245	2	)	)	PUNCT
easat-3376	245	3	identification	identification	NOUN
easat-3376	245	4	violation	violation	NOUN
easat-3376	245	5	or	or	CCONJ
easat-3376	245	6	non	non	ADJ
easat-3376	245	7	-	-	NOUN
easat-3376	245	8	compliance	compliance	NOUN
easat-3376	245	9	and	and	CCONJ
easat-3376	245	10	give	give	VERB
easat-3376	245	11	recommendation	recommendation	NOUN
easat-3376	245	12	repair	repair	NOUN
easat-3376	245	13	.	.	PUNCT
easat-3376	246	1	reports	report	NOUN
easat-3376	246	2	documenting	document	VERB
easat-3376	246	3	evaluation	evaluation	NOUN
easat-3376	246	4	compliance	compliance	NOUN
easat-3376	246	5	to	to	ADP
easat-3376	246	6	applicable	applicable	ADJ
easat-3376	246	7	regulations	regulation	NOUN
easat-3376	246	8	.	.	PUNCT
easat-3376	247	1	internal	internal	ADJ
easat-3376	247	2	compliance	compliance	NOUN
easat-3376	247	3	review	review	NOUN
easat-3376	247	4	a	a	DET
easat-3376	247	5	)	)	PUNCT
easat-3376	247	6	review	review	NOUN
easat-3376	247	7	compliance	compliance	NOUN
easat-3376	247	8	to	to	ADP
easat-3376	247	9	internal	internal	ADJ
easat-3376	247	10	policies	policy	NOUN
easat-3376	247	11	and	and	CCONJ
easat-3376	247	12	procedures	procedure	NOUN
easat-3376	247	13	established	establish	VERB
easat-3376	247	14	by	by	ADP
easat-3376	247	15	the	the	DET
easat-3376	247	16	school	school	NOUN
easat-3376	247	17	.	.	PUNCT
easat-3376	248	1	availability	availability	NOUN
easat-3376	248	2	form	form	NOUN
easat-3376	248	3	that	that	PRON
easat-3376	248	4	documents	document	NOUN
easat-3376	248	5	results	result	VERB
easat-3376	248	6	review	review	VERB
easat-3376	248	7	to	to	ADP
easat-3376	248	8	internal	internal	ADJ
easat-3376	248	9	school	school	NOUN
easat-3376	248	10	compliance	compliance	NOUN
easat-3376	248	11	.	.	PUNCT
easat-3376	249	1	compilation	compilation	NOUN
easat-3376	249	2	audit	audit	NOUN
easat-3376	249	3	report	report	VERB
easat-3376	249	4	a	a	DET
easat-3376	249	5	)	)	PUNCT
easat-3376	249	6	arrange	arrange	NOUN
easat-3376	249	7	comprehensive	comprehensive	ADJ
easat-3376	249	8	and	and	CCONJ
easat-3376	249	9	clear	clear	ADJ
easat-3376	249	10	audit	audit	NOUN
easat-3376	249	11	report	report	NOUN
easat-3376	249	12	,	,	PUNCT
easat-3376	249	13	covering	cover	VERB
easat-3376	249	14	findings	finding	NOUN
easat-3376	249	15	,	,	PUNCT
easat-3376	249	16	analysis	analysis	NOUN
easat-3376	249	17	,	,	PUNCT
easat-3376	249	18	and	and	CCONJ
easat-3376	249	19	recommendations	recommendation	NOUN
easat-3376	249	20	.	.	PUNCT
easat-3376	250	1	b	b	X
easat-3376	250	2	)	)	PUNCT
easat-3376	250	3	make	make	VERB
easat-3376	250	4	sure	sure	ADJ
easat-3376	250	5	report	report	NOUN
easat-3376	250	6	easy	easy	ADV
easat-3376	250	7	understood	understand	VERB
easat-3376	250	8	by	by	ADP
easat-3376	250	9	all	all	DET
easat-3376	250	10	stakeholders	stakeholder	NOUN
easat-3376	250	11	.	.	PUNCT
easat-3376	251	1	all	all	PRON
easat-3376	251	2	of	of	ADP
easat-3376	251	3	audit	audit	NOUN
easat-3376	251	4	report	report	NOUN
easat-3376	251	5	was	be	AUX
easat-3376	251	6	complete	complete	ADJ
easat-3376	251	7	and	and	CCONJ
easat-3376	251	8	clear	clear	ADJ
easat-3376	251	9	,	,	PUNCT
easat-3376	251	10	covering	cover	VERB
easat-3376	251	11	findings	finding	NOUN
easat-3376	251	12	main	main	ADJ
easat-3376	251	13	and	and	CCONJ
easat-3376	251	14	recommendations	recommendation	NOUN
easat-3376	251	15	.	.	PUNCT
easat-3376	252	1	presentation	presentation	NOUN
easat-3376	252	2	and	and	CCONJ
easat-3376	252	3	discussion	discussion	NOUN
easat-3376	252	4	findings	finding	VERB
easat-3376	252	5	a	a	PRON
easat-3376	252	6	)	)	PUNCT
easat-3376	252	7	present	present	ADJ
easat-3376	252	8	audit	audit	NOUN
easat-3376	252	9	findings	finding	NOUN
easat-3376	252	10	to	to	ADP
easat-3376	252	11	management	management	NOUN
easat-3376	252	12	schools	school	NOUN
easat-3376	252	13	and	and	CCONJ
easat-3376	252	14	other	other	ADJ
easat-3376	252	15	stakeholders	stakeholder	NOUN
easat-3376	252	16	.	.	PUNCT
easat-3376	253	1	b	b	X
easat-3376	253	2	)	)	PUNCT
easat-3376	253	3	discuss	discuss	VERB
easat-3376	253	4	recommendation	recommendation	NOUN
easat-3376	253	5	improvements	improvement	NOUN
easat-3376	253	6	and	and	CCONJ
easat-3376	253	7	plans	plan	VERB
easat-3376	253	8	the	the	DET
easat-3376	253	9	action	action	NOUN
easat-3376	253	10	to	to	PART
easat-3376	253	11	be	be	AUX
easat-3376	253	12	taken	take	VERB
easat-3376	253	13	taken	take	VERB
easat-3376	253	14	.	.	PUNCT
easat-3376	254	1	availability	availability	NOUN
easat-3376	254	2	minutes	minute	NOUN
easat-3376	254	3	meeting	meet	VERB
easat-3376	254	4	that	that	SCONJ
easat-3376	254	5	documents	document	VERB
easat-3376	254	6	discussion	discussion	NOUN
easat-3376	254	7	about	about	ADP
easat-3376	254	8	audit	audit	NOUN
easat-3376	254	9	findings	finding	NOUN
easat-3376	254	10	and	and	CCONJ
easat-3376	254	11	plans	plan	VERB
easat-3376	254	12	action	action	NOUN
easat-3376	254	13	.	.	PUNCT
easat-3376	255	1	action	action	NOUN
easat-3376	255	2	carries	carry	VERB
easat-3376	255	3	on	on	ADP
easat-3376	255	4	recommendation	recommendation	NOUN
easat-3376	255	5	a	a	PRON
easat-3376	255	6	)	)	PUNCT
easat-3376	255	7	monitor	monitor	VERB
easat-3376	255	8	implementation	implementation	NOUN
easat-3376	255	9	recommendations	recommendation	NOUN
easat-3376	255	10	given	give	VERB
easat-3376	255	11	in	in	ADP
easat-3376	255	12	audit	audit	NOUN
easat-3376	255	13	report	report	NOUN
easat-3376	255	14	.	.	PUNCT
easat-3376	256	1	b	b	X
easat-3376	256	2	)	)	PUNCT
easat-3376	256	3	conduct	conduct	NOUN
easat-3376	256	4	a	a	DET
easat-3376	256	5	follow	follow	VERB
easat-3376	256	6	-	-	PUNCT
easat-3376	256	7	up	up	ADP
easat-3376	256	8	audit	audit	NOUN
easat-3376	256	9	carry	carry	VERB
easat-3376	256	10	on	on	ADP
easat-3376	256	11	for	for	ADP
easat-3376	256	12	ensure	ensure	NOUN
easat-3376	256	13	that	that	SCONJ
easat-3376	256	14	repair	repair	NOUN
easat-3376	256	15	has	have	AUX
easat-3376	256	16	done	do	VERB
easat-3376	256	17	in	in	ADP
easat-3376	256	18	accordance	accordance	NOUN
easat-3376	256	19	with	with	ADP
easat-3376	256	20	recommendation	recommendation	NOUN
easat-3376	256	21	.	.	PUNCT
easat-3376	257	1	documents	document	NOUN
easat-3376	257	2	that	that	PRON
easat-3376	257	3	record	record	VERB
easat-3376	257	4	implementation	implementation	NOUN
easat-3376	257	5	recommendations	recommendation	NOUN
easat-3376	257	6	and	and	CCONJ
easat-3376	257	7	results	result	NOUN
easat-3376	257	8	act	act	VERB
easat-3376	257	9	carry	carry	VERB
easat-3376	257	10	on	on	ADP
easat-3376	257	11	.	.	PUNCT
easat-3376	258	1	evaluation	evaluation	NOUN
easat-3376	258	2	improvements	improvement	NOUN
easat-3376	258	3	and	and	CCONJ
easat-3376	258	4	development	development	NOUN
easat-3376	258	5	sustainable	sustainable	ADJ
easat-3376	258	6	a	a	DET
easat-3376	258	7	)	)	PUNCT
easat-3376	258	8	evaluation	evaluation	NOUN
easat-3376	258	9	effectiveness	effectiveness	NOUN
easat-3376	258	10	improvements	improvement	NOUN
easat-3376	258	11	that	that	PRON
easat-3376	258	12	have	have	AUX
easat-3376	258	13	been	be	AUX
easat-3376	258	14	made	make	VERB
easat-3376	258	15	implemented	implement	VERB
easat-3376	258	16	.	.	PUNCT
easat-3376	259	1	b	b	X
easat-3376	259	2	)	)	PUNCT
easat-3376	259	3	continuously	continuously	ADV
easat-3376	259	4	develop	develop	VERB
easat-3376	259	5	and	and	CCONJ
easat-3376	259	6	improve	improve	VERB
easat-3376	259	7	audit	audit	NOUN
easat-3376	259	8	processes	process	NOUN
easat-3376	259	9	based	base	VERB
easat-3376	259	10	on	on	ADP
easat-3376	259	11	bait	bait	NOUN
easat-3376	259	12	back	back	ADV
easat-3376	259	13	and	and	CCONJ
easat-3376	259	14	previous	previous	ADJ
easat-3376	259	15	audit	audit	NOUN
easat-3376	259	16	findings	finding	NOUN
easat-3376	259	17	.	.	PUNCT
easat-3376	260	1	report	report	NOUN
easat-3376	260	2	evaluation	evaluation	NOUN
easat-3376	260	3	that	that	PRON
easat-3376	260	4	assesses	assess	VERB
easat-3376	260	5	effectiveness	effectiveness	NOUN
easat-3376	260	6	improvements	improvement	NOUN
easat-3376	260	7	that	that	PRON
easat-3376	260	8	have	have	AUX
easat-3376	260	9	been	be	AUX
easat-3376	260	10	made	make	VERB
easat-3376	260	11	implemented	implement	VERB
easat-3376	260	12	and	and	CCONJ
easat-3376	260	13	planned	plan	VERB
easat-3376	260	14	development	development	NOUN
easat-3376	260	15	sustainable	sustainable	ADJ
easat-3376	260	16	.	.	PUNCT
easat-3376	261	1	the	the	DET
easat-3376	261	2	audit	audit	NOUN
easat-3376	261	3	process	process	NOUN
easat-3376	261	4	in	in	ADP
easat-3376	261	5	schools	school	NOUN
easat-3376	261	6	begins	begin	VERB
easat-3376	261	7	with	with	ADP
easat-3376	261	8	thorough	thorough	ADJ
easat-3376	261	9	planning	planning	NOUN
easat-3376	261	10	,	,	PUNCT
easat-3376	261	11	setting	set	VERB
easat-3376	261	12	the	the	DET
easat-3376	261	13	goals	goal	NOUN
easat-3376	261	14	and	and	CCONJ
easat-3376	261	15	scope	scope	NOUN
easat-3376	261	16	based	base	VERB
easat-3376	261	17	on	on	ADP
easat-3376	261	18	school	school	NOUN
easat-3376	261	19	policies	policy	NOUN
easat-3376	261	20	and	and	CCONJ
easat-3376	261	21	stakeholders	stakeholder	NOUN
easat-3376	261	22	’	'	PUNCT
easat-3376	261	23	needs	need	NOUN
easat-3376	261	24	.	.	PUNCT
easat-3376	262	1	an	an	DET
easat-3376	262	2	independent	independent	ADJ
easat-3376	262	3	audit	audit	NOUN
easat-3376	262	4	team	team	NOUN
easat-3376	262	5	with	with	ADP
easat-3376	262	6	the	the	DET
easat-3376	262	7	necessary	necessary	ADJ
easat-3376	262	8	competencies	competency	NOUN
easat-3376	262	9	is	be	AUX
easat-3376	262	10	selected	select	VERB
easat-3376	262	11	to	to	PART
easat-3376	262	12	conduct	conduct	VERB
easat-3376	262	13	the	the	DET
easat-3376	262	14	audit	audit	NOUN
easat-3376	262	15	.	.	PUNCT
easat-3376	263	1	key	key	ADJ
easat-3376	263	2	risks	risk	NOUN
easat-3376	263	3	to	to	ADP
easat-3376	263	4	education	education	NOUN
easat-3376	263	5	funding	funding	NOUN
easat-3376	263	6	and	and	CCONJ
easat-3376	263	7	resource	resource	NOUN
easat-3376	263	8	management	management	NOUN
easat-3376	263	9	are	be	AUX
easat-3376	263	10	identified	identify	VERB
easat-3376	263	11	and	and	CCONJ
easat-3376	263	12	assessed	assess	VERB
easat-3376	263	13	based	base	VERB
easat-3376	263	14	on	on	ADP
easat-3376	263	15	their	their	PRON
easat-3376	263	16	severity	severity	NOUN
easat-3376	263	17	.	.	PUNCT
easat-3376	264	1	internal	internal	ADJ
easat-3376	264	2	controls	control	NOUN
easat-3376	264	3	are	be	AUX
easat-3376	264	4	evaluated	evaluate	VERB
easat-3376	264	5	by	by	ADP
easat-3376	264	6	reviewing	review	VERB
easat-3376	264	7	financial	financial	ADJ
easat-3376	264	8	policies	policy	NOUN
easat-3376	264	9	and	and	CCONJ
easat-3376	264	10	procedures	procedure	NOUN
easat-3376	264	11	to	to	PART
easat-3376	264	12	ensure	ensure	VERB
easat-3376	264	13	they	they	PRON
easat-3376	264	14	are	be	AUX
easat-3376	264	15	effective	effective	ADJ
easat-3376	264	16	.	.	PUNCT
easat-3376	265	1	controls	control	NOUN
easat-3376	265	2	are	be	AUX
easat-3376	265	3	tested	test	VERB
easat-3376	265	4	to	to	PART
easat-3376	265	5	confirm	confirm	VERB
easat-3376	265	6	they	they	PRON
easat-3376	265	7	function	function	VERB
easat-3376	265	8	properly	properly	ADV
easat-3376	265	9	.	.	PUNCT
easat-3376	266	1	fieldwork	fieldwork	NOUN
easat-3376	266	2	,	,	PUNCT
easat-3376	266	3	data	data	NOUN
easat-3376	266	4	collection	collection	NOUN
easat-3376	266	5	,	,	PUNCT
easat-3376	266	6	analysis	analysis	NOUN
easat-3376	266	7	,	,	PUNCT
easat-3376	266	8	and	and	CCONJ
easat-3376	266	9	a	a	DET
easat-3376	266	10	review	review	NOUN
easat-3376	266	11	of	of	ADP
easat-3376	266	12	financial	financial	ADJ
easat-3376	266	13	reports	report	NOUN
easat-3376	266	14	follow	follow	VERB
easat-3376	266	15	,	,	PUNCT
easat-3376	266	16	assessing	assess	VERB
easat-3376	266	17	the	the	DET
easat-3376	266	18	accuracy	accuracy	NOUN
easat-3376	266	19	of	of	ADP
easat-3376	266	20	the	the	DET
easat-3376	266	21	school	school	NOUN
easat-3376	266	22	's	's	PART
easat-3376	266	23	financial	financial	ADJ
easat-3376	266	24	position	position	NOUN
easat-3376	266	25	and	and	CCONJ
easat-3376	266	26	the	the	DET
easat-3376	266	27	effectiveness	effectiveness	NOUN
easat-3376	266	28	of	of	ADP
easat-3376	266	29	fund	fund	NOUN
easat-3376	266	30	management	management	NOUN
easat-3376	266	31	.	.	PUNCT
easat-3376	267	1	compliance	compliance	NOUN
easat-3376	267	2	with	with	ADP
easat-3376	267	3	regulations	regulation	NOUN
easat-3376	267	4	and	and	CCONJ
easat-3376	267	5	school	school	NOUN
easat-3376	267	6	policies	policy	NOUN
easat-3376	267	7	is	be	AUX
easat-3376	267	8	also	also	ADV
easat-3376	267	9	reviewed	review	VERB
easat-3376	267	10	to	to	PART
easat-3376	267	11	ensure	ensure	VERB
easat-3376	267	12	adherence	adherence	NOUN
easat-3376	267	13	.	.	PUNCT
easat-3376	268	1	audit	audit	NOUN
easat-3376	268	2	findings	finding	NOUN
easat-3376	268	3	are	be	AUX
easat-3376	268	4	compiled	compile	VERB
easat-3376	268	5	into	into	ADP
easat-3376	268	6	a	a	DET
easat-3376	268	7	report	report	NOUN
easat-3376	268	8	,	,	PUNCT
easat-3376	268	9	with	with	ADP
easat-3376	268	10	recommendations	recommendation	NOUN
easat-3376	268	11	shared	share	VERB
easat-3376	268	12	with	with	ADP
easat-3376	268	13	school	school	NOUN
easat-3376	268	14	management	management	NOUN
easat-3376	268	15	and	and	CCONJ
easat-3376	268	16	stakeholders	stakeholder	NOUN
easat-3376	268	17	.	.	PUNCT
easat-3376	269	1	action	action	NOUN
easat-3376	269	2	plans	plan	NOUN
easat-3376	269	3	are	be	AUX
easat-3376	269	4	discussed	discuss	VERB
easat-3376	269	5	,	,	PUNCT
easat-3376	269	6	and	and	CCONJ
easat-3376	269	7	follow	follow	VERB
easat-3376	269	8	-	-	PUNCT
easat-3376	269	9	up	up	ADP
easat-3376	269	10	audits	audits	NOUN
easat-3376	269	11	ensure	ensure	VERB
easat-3376	269	12	that	that	SCONJ
easat-3376	269	13	improvements	improvement	NOUN
easat-3376	269	14	are	be	AUX
easat-3376	269	15	implemented	implement	VERB
easat-3376	269	16	and	and	CCONJ
easat-3376	269	17	effective	effective	ADJ
easat-3376	269	18	.	.	PUNCT
easat-3376	270	1	6323	6323	NUM
easat-3376	270	2	edelweiss	edelweiss	PROPN
easat-3376	270	3	applied	apply	VERB
easat-3376	270	4	science	science	NOUN
easat-3376	270	5	and	and	CCONJ
easat-3376	270	6	technology	technology	NOUN
easat-3376	270	7	issn	issn	PROPN
easat-3376	270	8	:	:	PUNCT
easat-3376	270	9	2576	2576	NUM
easat-3376	270	10	-	-	SYM
easat-3376	270	11	8484	8484	NUM
easat-3376	270	12	vol	vol	NOUN
easat-3376	270	13	.	.	PROPN
easat-3376	270	14	8	8	NUM
easat-3376	270	15	,	,	PUNCT
easat-3376	270	16	no	no	INTJ
easat-3376	270	17	.	.	NOUN
easat-3376	271	1	6	6	NUM
easat-3376	271	2	:	:	PUNCT
easat-3376	271	3	6313	6313	NUM
easat-3376	271	4	-	-	SYM
easat-3376	271	5	6324	6324	NUM
easat-3376	271	6	,	,	PUNCT
easat-3376	271	7	2024	2024	NUM
easat-3376	271	8	doi	doi	NOUN
easat-3376	271	9	:	:	PUNCT
easat-3376	271	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	271	11	©	©	PROPN
easat-3376	271	12	2024	2024	NUM
easat-3376	271	13	by	by	ADP
easat-3376	271	14	the	the	DET
easat-3376	271	15	authors	author	NOUN
easat-3376	271	16	;	;	PUNCT
easat-3376	271	17	licensee	licensee	PROPN
easat-3376	271	18	learning	learning	NOUN
easat-3376	271	19	gate	gate	NOUN
easat-3376	271	20	4	4	NUM
easat-3376	271	21	.	.	PUNCT
easat-3376	272	1	discussion	discussion	NOUN
easat-3376	272	2	this	this	DET
easat-3376	272	3	study	study	NOUN
easat-3376	272	4	aims	aim	VERB
easat-3376	272	5	to	to	PART
easat-3376	272	6	evaluate	evaluate	VERB
easat-3376	272	7	the	the	DET
easat-3376	272	8	factual	factual	ADJ
easat-3376	272	9	conditions	condition	NOUN
easat-3376	272	10	of	of	ADP
easat-3376	272	11	internal	internal	ADJ
easat-3376	272	12	quality	quality	NOUN
easat-3376	272	13	audits	audits	NOUN
easat-3376	272	14	in	in	ADP
easat-3376	272	15	private	private	ADJ
easat-3376	272	16	sector	sector	NOUN
easat-3376	272	17	schools	school	NOUN
easat-3376	272	18	in	in	ADP
easat-3376	272	19	semarang	semarang	PROPN
easat-3376	272	20	through	through	ADP
easat-3376	272	21	an	an	DET
easat-3376	272	22	empirical	empirical	ADJ
easat-3376	272	23	method	method	NOUN
easat-3376	272	24	.	.	PUNCT
easat-3376	273	1	in	in	ADP
easat-3376	273	2	this	this	DET
easat-3376	273	3	study	study	NOUN
easat-3376	273	4	,	,	PUNCT
easat-3376	273	5	in	in	ADP
easat-3376	273	6	-	-	PUNCT
easat-3376	273	7	depth	depth	NOUN
easat-3376	273	8	interviews	interview	NOUN
easat-3376	273	9	were	be	AUX
easat-3376	273	10	conducted	conduct	VERB
easat-3376	273	11	with	with	ADP
easat-3376	273	12	37	37	NUM
easat-3376	273	13	school	school	NOUN
easat-3376	273	14	heads	head	NOUN
easat-3376	273	15	,	,	PUNCT
easat-3376	273	16	and	and	CCONJ
easat-3376	273	17	questionnaires	questionnaire	NOUN
easat-3376	273	18	were	be	AUX
easat-3376	273	19	distributed	distribute	VERB
easat-3376	273	20	to	to	ADP
easat-3376	273	21	35	35	NUM
easat-3376	273	22	school	school	NOUN
easat-3376	273	23	treasurers	treasurer	NOUN
easat-3376	273	24	.	.	PUNCT
easat-3376	274	1	the	the	DET
easat-3376	274	2	findings	finding	NOUN
easat-3376	274	3	reveal	reveal	VERB
easat-3376	274	4	systemic	systemic	ADJ
easat-3376	274	5	weaknesses	weakness	NOUN
easat-3376	274	6	in	in	ADP
easat-3376	274	7	the	the	DET
easat-3376	274	8	current	current	ADJ
easat-3376	274	9	internal	internal	ADJ
easat-3376	274	10	audit	audit	NOUN
easat-3376	274	11	processes	process	NOUN
easat-3376	274	12	,	,	PUNCT
easat-3376	274	13	particularly	particularly	ADV
easat-3376	274	14	due	due	ADJ
easat-3376	274	15	to	to	ADP
easat-3376	274	16	the	the	DET
easat-3376	274	17	significant	significant	ADJ
easat-3376	274	18	intervention	intervention	NOUN
easat-3376	274	19	of	of	ADP
easat-3376	274	20	foundations	foundation	NOUN
easat-3376	274	21	in	in	ADP
easat-3376	274	22	financial	financial	ADJ
easat-3376	274	23	policies	policy	NOUN
easat-3376	274	24	[	[	X
easat-3376	274	25	19	19	NUM
easat-3376	274	26	]	]	PUNCT
easat-3376	274	27	.	.	PUNCT
easat-3376	275	1	this	this	DET
easat-3376	275	2	study	study	NOUN
easat-3376	275	3	is	be	AUX
easat-3376	275	4	important	important	ADJ
easat-3376	275	5	because	because	SCONJ
easat-3376	275	6	it	it	PRON
easat-3376	275	7	provides	provide	VERB
easat-3376	275	8	insights	insight	NOUN
easat-3376	275	9	into	into	ADP
easat-3376	275	10	how	how	SCONJ
easat-3376	275	11	internal	internal	ADJ
easat-3376	275	12	audits	audits	NOUN
easat-3376	275	13	can	can	AUX
easat-3376	275	14	be	be	AUX
easat-3376	275	15	improved	improve	VERB
easat-3376	275	16	to	to	PART
easat-3376	275	17	ensure	ensure	VERB
easat-3376	275	18	transparency	transparency	NOUN
easat-3376	275	19	and	and	CCONJ
easat-3376	275	20	accountability	accountability	NOUN
easat-3376	275	21	in	in	ADP
easat-3376	275	22	school	school	NOUN
easat-3376	275	23	financial	financial	ADJ
easat-3376	275	24	management	management	NOUN
easat-3376	275	25	.	.	PUNCT
easat-3376	276	1	one	one	NUM
easat-3376	276	2	of	of	ADP
easat-3376	276	3	the	the	DET
easat-3376	276	4	main	main	ADJ
easat-3376	276	5	findings	finding	NOUN
easat-3376	276	6	is	be	AUX
easat-3376	276	7	the	the	DET
easat-3376	276	8	dominant	dominant	ADJ
easat-3376	276	9	authority	authority	NOUN
easat-3376	276	10	of	of	ADP
easat-3376	276	11	the	the	DET
easat-3376	276	12	foundation	foundation	NOUN
easat-3376	276	13	in	in	ADP
easat-3376	276	14	influencing	influence	VERB
easat-3376	276	15	school	school	NOUN
easat-3376	276	16	financial	financial	ADJ
easat-3376	276	17	policies	policy	NOUN
easat-3376	276	18	.	.	PUNCT
easat-3376	277	1	this	this	PRON
easat-3376	277	2	has	have	AUX
easat-3376	277	3	resulted	result	VERB
easat-3376	277	4	in	in	ADP
easat-3376	277	5	financial	financial	ADJ
easat-3376	277	6	audits	audits	NOUN
easat-3376	277	7	often	often	ADV
easat-3376	277	8	being	be	AUX
easat-3376	277	9	conducted	conduct	VERB
easat-3376	277	10	solely	solely	ADV
easat-3376	277	11	by	by	ADP
easat-3376	277	12	the	the	DET
easat-3376	277	13	foundation	foundation	NOUN
easat-3376	277	14	,	,	PUNCT
easat-3376	277	15	without	without	ADP
easat-3376	277	16	involving	involve	VERB
easat-3376	277	17	school	school	NOUN
easat-3376	277	18	practitioners	practitioner	NOUN
easat-3376	277	19	,	,	PUNCT
easat-3376	277	20	weakening	weaken	VERB
easat-3376	277	21	the	the	DET
easat-3376	277	22	role	role	NOUN
easat-3376	277	23	of	of	ADP
easat-3376	277	24	school	school	NOUN
easat-3376	277	25	heads	head	NOUN
easat-3376	277	26	and	and	CCONJ
easat-3376	277	27	management	management	NOUN
easat-3376	277	28	teams	team	NOUN
easat-3376	277	29	in	in	ADP
easat-3376	277	30	supervising	supervise	VERB
easat-3376	277	31	and	and	CCONJ
easat-3376	277	32	controlling	control	VERB
easat-3376	277	33	finances	finance	NOUN
easat-3376	277	34	[	[	X
easat-3376	277	35	1	1	NUM
easat-3376	277	36	]	]	PUNCT
easat-3376	277	37	.	.	PUNCT
easat-3376	278	1	additionally	additionally	ADV
easat-3376	278	2	,	,	PUNCT
easat-3376	278	3	there	there	PRON
easat-3376	278	4	is	be	VERB
easat-3376	278	5	a	a	DET
easat-3376	278	6	significant	significant	ADJ
easat-3376	278	7	disparity	disparity	NOUN
easat-3376	278	8	in	in	ADP
easat-3376	278	9	financial	financial	ADJ
easat-3376	278	10	reporting	reporting	NOUN
easat-3376	278	11	between	between	ADP
easat-3376	278	12	the	the	DET
easat-3376	278	13	reports	report	NOUN
easat-3376	278	14	submitted	submit	VERB
easat-3376	278	15	to	to	ADP
easat-3376	278	16	the	the	DET
easat-3376	278	17	education	education	NOUN
easat-3376	278	18	department	department	NOUN
easat-3376	278	19	and	and	CCONJ
easat-3376	278	20	those	those	PRON
easat-3376	278	21	to	to	ADP
easat-3376	278	22	the	the	DET
easat-3376	278	23	foundation	foundation	NOUN
easat-3376	278	24	,	,	PUNCT
easat-3376	278	25	creating	create	VERB
easat-3376	278	26	potential	potential	ADJ
easat-3376	278	27	risks	risk	NOUN
easat-3376	278	28	of	of	ADP
easat-3376	278	29	inaccuracy	inaccuracy	NOUN
easat-3376	278	30	and	and	CCONJ
easat-3376	278	31	a	a	DET
easat-3376	278	32	lack	lack	NOUN
easat-3376	278	33	of	of	ADP
easat-3376	278	34	transparency	transparency	NOUN
easat-3376	278	35	in	in	ADP
easat-3376	278	36	financial	financial	ADJ
easat-3376	278	37	reports	report	NOUN
easat-3376	278	38	[	[	X
easat-3376	278	39	21	21	NUM
easat-3376	278	40	]	]	PUNCT
easat-3376	278	41	.	.	PUNCT
easat-3376	279	1	school	school	NOUN
easat-3376	279	2	heads	head	NOUN
easat-3376	279	3	have	have	AUX
easat-3376	279	4	expressed	express	VERB
easat-3376	279	5	an	an	DET
easat-3376	279	6	urgent	urgent	ADJ
easat-3376	279	7	need	need	NOUN
easat-3376	279	8	to	to	PART
easat-3376	279	9	form	form	VERB
easat-3376	279	10	an	an	DET
easat-3376	279	11	audit	audit	NOUN
easat-3376	279	12	team	team	NOUN
easat-3376	279	13	from	from	ADP
easat-3376	279	14	within	within	ADP
easat-3376	279	15	the	the	DET
easat-3376	279	16	school	school	NOUN
easat-3376	279	17	,	,	PUNCT
easat-3376	279	18	which	which	PRON
easat-3376	279	19	can	can	AUX
easat-3376	279	20	function	function	VERB
easat-3376	279	21	as	as	ADP
easat-3376	279	22	an	an	DET
easat-3376	279	23	internal	internal	ADJ
easat-3376	279	24	audit	audit	NOUN
easat-3376	279	25	team	team	NOUN
easat-3376	279	26	.	.	PUNCT
easat-3376	280	1	this	this	DET
easat-3376	280	2	team	team	NOUN
easat-3376	280	3	is	be	AUX
easat-3376	280	4	expected	expect	VERB
easat-3376	280	5	to	to	PART
easat-3376	280	6	provide	provide	VERB
easat-3376	280	7	the	the	DET
easat-3376	280	8	necessary	necessary	ADJ
easat-3376	280	9	information	information	NOUN
easat-3376	280	10	and	and	CCONJ
easat-3376	280	11	documents	document	NOUN
easat-3376	280	12	quickly	quickly	ADV
easat-3376	280	13	and	and	CCONJ
easat-3376	280	14	accurately	accurately	ADV
easat-3376	280	15	during	during	ADP
easat-3376	280	16	external	external	ADJ
easat-3376	280	17	or	or	CCONJ
easat-3376	280	18	foundation	foundation	NOUN
easat-3376	280	19	audits	audits	NOUN
easat-3376	281	1	[	[	X
easat-3376	281	2	22	22	NUM
easat-3376	281	3	]	]	PUNCT
easat-3376	281	4	.	.	PUNCT
easat-3376	282	1	the	the	DET
easat-3376	282	2	presence	presence	NOUN
easat-3376	282	3	of	of	ADP
easat-3376	282	4	this	this	DET
easat-3376	282	5	internal	internal	ADJ
easat-3376	282	6	audit	audit	NOUN
easat-3376	282	7	team	team	NOUN
easat-3376	282	8	will	will	AUX
easat-3376	282	9	allow	allow	VERB
easat-3376	282	10	the	the	DET
easat-3376	282	11	school	school	NOUN
easat-3376	282	12	to	to	PART
easat-3376	282	13	be	be	AUX
easat-3376	282	14	more	more	ADV
easat-3376	282	15	proactive	proactive	ADJ
easat-3376	282	16	in	in	ADP
easat-3376	282	17	managing	manage	VERB
easat-3376	282	18	and	and	CCONJ
easat-3376	282	19	supervising	supervise	VERB
easat-3376	282	20	its	its	PRON
easat-3376	282	21	finances	finance	NOUN
easat-3376	282	22	,	,	PUNCT
easat-3376	282	23	thus	thus	ADV
easat-3376	282	24	improving	improve	VERB
easat-3376	282	25	overall	overall	ADJ
easat-3376	282	26	accountability	accountability	NOUN
easat-3376	282	27	and	and	CCONJ
easat-3376	282	28	transparency	transparency	NOUN
easat-3376	283	1	[	[	X
easat-3376	283	2	23	23	NUM
easat-3376	283	3	]	]	PUNCT
easat-3376	283	4	.	.	PUNCT
easat-3376	284	1	the	the	DET
easat-3376	284	2	disparity	disparity	NOUN
easat-3376	284	3	in	in	ADP
easat-3376	284	4	financial	financial	ADJ
easat-3376	284	5	reporting	reporting	NOUN
easat-3376	284	6	poses	pose	VERB
easat-3376	284	7	a	a	DET
easat-3376	284	8	significant	significant	ADJ
easat-3376	284	9	risk	risk	NOUN
easat-3376	284	10	to	to	ADP
easat-3376	284	11	the	the	DET
easat-3376	284	12	trust	trust	NOUN
easat-3376	284	13	and	and	CCONJ
easat-3376	284	14	accountability	accountability	NOUN
easat-3376	284	15	of	of	ADP
easat-3376	284	16	the	the	DET
easat-3376	284	17	school	school	NOUN
easat-3376	284	18	.	.	PUNCT
easat-3376	285	1	school	school	NOUN
easat-3376	285	2	heads	head	NOUN
easat-3376	285	3	have	have	AUX
easat-3376	285	4	identified	identify	VERB
easat-3376	285	5	a	a	DET
easat-3376	285	6	striking	striking	ADJ
easat-3376	285	7	difference	difference	NOUN
easat-3376	285	8	between	between	ADP
easat-3376	285	9	the	the	DET
easat-3376	285	10	reports	report	NOUN
easat-3376	285	11	submitted	submit	VERB
easat-3376	285	12	to	to	ADP
easat-3376	285	13	the	the	DET
easat-3376	285	14	education	education	NOUN
easat-3376	285	15	department	department	NOUN
easat-3376	285	16	and	and	CCONJ
easat-3376	285	17	those	those	PRON
easat-3376	285	18	to	to	ADP
easat-3376	285	19	the	the	DET
easat-3376	285	20	foundation	foundation	NOUN
easat-3376	285	21	,	,	PUNCT
easat-3376	285	22	leading	lead	VERB
easat-3376	285	23	to	to	ADP
easat-3376	285	24	misalignment	misalignment	NOUN
easat-3376	285	25	in	in	ADP
easat-3376	285	26	budgeting	budgeting	NOUN
easat-3376	285	27	,	,	PUNCT
easat-3376	285	28	financial	financial	ADJ
easat-3376	285	29	planning	planning	NOUN
easat-3376	285	30	,	,	PUNCT
easat-3376	285	31	and	and	CCONJ
easat-3376	285	32	reporting	report	VERB
easat-3376	285	33	[	[	X
easat-3376	285	34	8	8	NUM
easat-3376	285	35	]	]	PUNCT
easat-3376	285	36	.	.	PUNCT
easat-3376	286	1	this	this	DET
easat-3376	286	2	disparity	disparity	NOUN
easat-3376	286	3	has	have	VERB
easat-3376	286	4	the	the	DET
easat-3376	286	5	potential	potential	NOUN
easat-3376	286	6	to	to	PART
easat-3376	286	7	create	create	VERB
easat-3376	286	8	risks	risk	NOUN
easat-3376	286	9	of	of	ADP
easat-3376	286	10	inaccuracy	inaccuracy	NOUN
easat-3376	286	11	and	and	CCONJ
easat-3376	286	12	a	a	DET
easat-3376	286	13	lack	lack	NOUN
easat-3376	286	14	of	of	ADP
easat-3376	286	15	transparency	transparency	NOUN
easat-3376	286	16	in	in	ADP
easat-3376	286	17	financial	financial	ADJ
easat-3376	286	18	reports	report	NOUN
easat-3376	286	19	,	,	PUNCT
easat-3376	286	20	which	which	PRON
easat-3376	286	21	can	can	AUX
easat-3376	286	22	ultimately	ultimately	ADV
easat-3376	286	23	affect	affect	VERB
easat-3376	286	24	the	the	DET
easat-3376	286	25	trust	trust	NOUN
easat-3376	286	26	and	and	CCONJ
easat-3376	286	27	accountability	accountability	NOUN
easat-3376	286	28	of	of	ADP
easat-3376	286	29	the	the	DET
easat-3376	286	30	school	school	NOUN
easat-3376	286	31	[	[	X
easat-3376	286	32	9	9	NUM
easat-3376	286	33	]	]	PUNCT
easat-3376	286	34	.	.	PUNCT
easat-3376	287	1	the	the	DET
easat-3376	287	2	results	result	NOUN
easat-3376	287	3	of	of	ADP
easat-3376	287	4	this	this	DET
easat-3376	287	5	research	research	NOUN
easat-3376	287	6	highlight	highlight	VERB
easat-3376	287	7	the	the	DET
easat-3376	287	8	urgent	urgent	ADJ
easat-3376	287	9	need	need	NOUN
easat-3376	287	10	to	to	PART
easat-3376	287	11	develop	develop	VERB
easat-3376	287	12	an	an	DET
easat-3376	287	13	internal	internal	ADJ
easat-3376	287	14	audit	audit	NOUN
easat-3376	287	15	capability	capability	NOUN
easat-3376	287	16	model	model	NOUN
easat-3376	287	17	(	(	PUNCT
easat-3376	287	18	iacm	iacm	PROPN
easat-3376	287	19	)	)	PUNCT
easat-3376	287	20	that	that	PRON
easat-3376	287	21	can	can	AUX
easat-3376	287	22	be	be	AUX
easat-3376	287	23	implemented	implement	VERB
easat-3376	287	24	in	in	ADP
easat-3376	287	25	schools	school	NOUN
easat-3376	287	26	.	.	PUNCT
easat-3376	288	1	the	the	DET
easat-3376	288	2	iacm	iacm	NOUN
easat-3376	288	3	provides	provide	VERB
easat-3376	288	4	a	a	DET
easat-3376	288	5	structured	structured	ADJ
easat-3376	288	6	and	and	CCONJ
easat-3376	288	7	systematic	systematic	ADJ
easat-3376	288	8	framework	framework	NOUN
easat-3376	288	9	for	for	ADP
easat-3376	288	10	enhancing	enhance	VERB
easat-3376	288	11	internal	internal	ADJ
easat-3376	288	12	audit	audit	NOUN
easat-3376	288	13	capabilities	capability	NOUN
easat-3376	288	14	through	through	ADP
easat-3376	288	15	a	a	DET
easat-3376	288	16	series	series	NOUN
easat-3376	288	17	of	of	ADP
easat-3376	288	18	development	development	NOUN
easat-3376	288	19	levels	level	NOUN
easat-3376	288	20	,	,	PUNCT
easat-3376	288	21	from	from	ADP
easat-3376	288	22	the	the	DET
easat-3376	288	23	basic	basic	NOUN
easat-3376	288	24	to	to	ADP
easat-3376	288	25	the	the	DET
easat-3376	288	26	optimal	optimal	ADJ
easat-3376	288	27	level	level	NOUN
easat-3376	288	28	[	[	X
easat-3376	288	29	10	10	NUM
easat-3376	288	30	]	]	PUNCT
easat-3376	288	31	.	.	PUNCT
easat-3376	289	1	with	with	ADP
easat-3376	289	2	the	the	DET
easat-3376	289	3	iacm	iacm	PROPN
easat-3376	289	4	,	,	PUNCT
easat-3376	289	5	schools	school	NOUN
easat-3376	289	6	can	can	AUX
easat-3376	289	7	establish	establish	VERB
easat-3376	289	8	a	a	DET
easat-3376	289	9	more	more	ADV
easat-3376	289	10	robust	robust	ADJ
easat-3376	289	11	,	,	PUNCT
easat-3376	289	12	transparent	transparent	ADJ
easat-3376	289	13	,	,	PUNCT
easat-3376	289	14	and	and	CCONJ
easat-3376	289	15	accountable	accountable	ADJ
easat-3376	289	16	internal	internal	ADJ
easat-3376	289	17	audit	audit	NOUN
easat-3376	289	18	process	process	NOUN
easat-3376	289	19	,	,	PUNCT
easat-3376	289	20	ensuring	ensure	VERB
easat-3376	289	21	that	that	SCONJ
easat-3376	289	22	every	every	DET
easat-3376	289	23	step	step	NOUN
easat-3376	289	24	of	of	ADP
easat-3376	289	25	financial	financial	ADJ
easat-3376	289	26	supervision	supervision	NOUN
easat-3376	289	27	and	and	CCONJ
easat-3376	289	28	control	control	NOUN
easat-3376	289	29	is	be	AUX
easat-3376	289	30	conducted	conduct	VERB
easat-3376	289	31	with	with	ADP
easat-3376	289	32	high	high	ADJ
easat-3376	289	33	standards	standard	NOUN
easat-3376	289	34	and	and	CCONJ
easat-3376	289	35	in	in	ADP
easat-3376	289	36	compliance	compliance	NOUN
easat-3376	289	37	with	with	ADP
easat-3376	289	38	applicable	applicable	ADJ
easat-3376	289	39	regulations	regulation	NOUN
easat-3376	289	40	[	[	X
easat-3376	289	41	24	24	NUM
easat-3376	289	42	]	]	PUNCT
easat-3376	289	43	.	.	PUNCT
easat-3376	290	1	5	5	X
easat-3376	290	2	.	.	X
easat-3376	290	3	conclusion	conclusion	NOUN
easat-3376	290	4	this	this	DET
easat-3376	290	5	study	study	NOUN
easat-3376	290	6	evaluates	evaluate	VERB
easat-3376	290	7	the	the	DET
easat-3376	290	8	internal	internal	ADJ
easat-3376	290	9	quality	quality	NOUN
easat-3376	290	10	audits	audits	NOUN
easat-3376	290	11	of	of	ADP
easat-3376	290	12	private	private	ADJ
easat-3376	290	13	sector	sector	NOUN
easat-3376	290	14	schools	school	NOUN
easat-3376	290	15	in	in	ADP
easat-3376	290	16	semarang	semarang	PROPN
easat-3376	290	17	city	city	PROPN
easat-3376	290	18	through	through	ADP
easat-3376	290	19	an	an	DET
easat-3376	290	20	empirical	empirical	ADJ
easat-3376	290	21	approach	approach	NOUN
easat-3376	290	22	,	,	PUNCT
easat-3376	290	23	involving	involve	VERB
easat-3376	290	24	in	in	ADP
easat-3376	290	25	-	-	PUNCT
easat-3376	290	26	depth	depth	NOUN
easat-3376	290	27	interviews	interview	NOUN
easat-3376	290	28	with	with	ADP
easat-3376	290	29	37	37	NUM
easat-3376	290	30	school	school	NOUN
easat-3376	290	31	heads	head	NOUN
easat-3376	290	32	and	and	CCONJ
easat-3376	290	33	questionnaires	questionnaire	NOUN
easat-3376	290	34	distributed	distribute	VERB
easat-3376	290	35	to	to	ADP
easat-3376	290	36	35	35	NUM
easat-3376	290	37	school	school	NOUN
easat-3376	290	38	treasurers	treasurer	NOUN
easat-3376	290	39	.	.	PUNCT
easat-3376	291	1	the	the	DET
easat-3376	291	2	findings	finding	NOUN
easat-3376	291	3	reveal	reveal	VERB
easat-3376	291	4	significant	significant	ADJ
easat-3376	291	5	systemic	systemic	ADJ
easat-3376	291	6	weaknesses	weakness	NOUN
easat-3376	291	7	in	in	ADP
easat-3376	291	8	the	the	DET
easat-3376	291	9	current	current	ADJ
easat-3376	291	10	audit	audit	NOUN
easat-3376	291	11	process	process	NOUN
easat-3376	291	12	,	,	PUNCT
easat-3376	291	13	primarily	primarily	ADV
easat-3376	291	14	due	due	ADP
easat-3376	291	15	to	to	ADP
easat-3376	291	16	the	the	DET
easat-3376	291	17	heavy	heavy	ADJ
easat-3376	291	18	intervention	intervention	NOUN
easat-3376	291	19	of	of	ADP
easat-3376	291	20	foundations	foundation	NOUN
easat-3376	291	21	in	in	ADP
easat-3376	291	22	financial	financial	ADJ
easat-3376	291	23	policies	policy	NOUN
easat-3376	291	24	.	.	PUNCT
easat-3376	292	1	financial	financial	ADJ
easat-3376	292	2	audits	audit	NOUN
easat-3376	292	3	are	be	AUX
easat-3376	292	4	predominantly	predominantly	ADV
easat-3376	292	5	conducted	conduct	VERB
easat-3376	292	6	by	by	ADP
easat-3376	292	7	the	the	DET
easat-3376	292	8	foundations	foundation	NOUN
easat-3376	292	9	,	,	PUNCT
easat-3376	292	10	with	with	ADP
easat-3376	292	11	limited	limited	ADJ
easat-3376	292	12	involvement	involvement	NOUN
easat-3376	292	13	from	from	ADP
easat-3376	292	14	school	school	NOUN
easat-3376	292	15	management	management	NOUN
easat-3376	292	16	,	,	PUNCT
easat-3376	292	17	diminishing	diminish	VERB
easat-3376	292	18	the	the	DET
easat-3376	292	19	role	role	NOUN
easat-3376	292	20	of	of	ADP
easat-3376	292	21	school	school	NOUN
easat-3376	292	22	heads	head	NOUN
easat-3376	292	23	in	in	ADP
easat-3376	292	24	financial	financial	ADJ
easat-3376	292	25	oversight	oversight	NOUN
easat-3376	292	26	.	.	PUNCT
easat-3376	293	1	additionally	additionally	ADV
easat-3376	293	2	,	,	PUNCT
easat-3376	293	3	discrepancies	discrepancy	NOUN
easat-3376	293	4	exist	exist	VERB
easat-3376	293	5	between	between	ADP
easat-3376	293	6	the	the	DET
easat-3376	293	7	financial	financial	ADJ
easat-3376	293	8	reports	report	NOUN
easat-3376	293	9	submitted	submit	VERB
easat-3376	293	10	to	to	ADP
easat-3376	293	11	education	education	NOUN
easat-3376	293	12	authorities	authority	NOUN
easat-3376	293	13	and	and	CCONJ
easat-3376	293	14	those	those	PRON
easat-3376	293	15	provided	provide	VERB
easat-3376	293	16	to	to	ADP
easat-3376	293	17	the	the	DET
easat-3376	293	18	foundations	foundation	NOUN
easat-3376	293	19	,	,	PUNCT
easat-3376	293	20	increasing	increase	VERB
easat-3376	293	21	the	the	DET
easat-3376	293	22	risk	risk	NOUN
easat-3376	293	23	of	of	ADP
easat-3376	293	24	inaccuracy	inaccuracy	NOUN
easat-3376	293	25	and	and	CCONJ
easat-3376	293	26	reducing	reduce	VERB
easat-3376	293	27	transparency	transparency	NOUN
easat-3376	293	28	,	,	PUNCT
easat-3376	293	29	which	which	PRON
easat-3376	293	30	ultimately	ultimately	ADV
easat-3376	293	31	affects	affect	VERB
easat-3376	293	32	trust	trust	NOUN
easat-3376	293	33	and	and	CCONJ
easat-3376	293	34	accountability	accountability	NOUN
easat-3376	293	35	.	.	PUNCT
easat-3376	294	1	the	the	DET
easat-3376	294	2	research	research	NOUN
easat-3376	294	3	highlights	highlight	VERB
easat-3376	294	4	the	the	DET
easat-3376	294	5	pressing	press	VERB
easat-3376	294	6	need	need	NOUN
easat-3376	294	7	for	for	ADP
easat-3376	294	8	the	the	DET
easat-3376	294	9	development	development	NOUN
easat-3376	294	10	of	of	ADP
easat-3376	294	11	an	an	DET
easat-3376	294	12	internal	internal	ADJ
easat-3376	294	13	audit	audit	NOUN
easat-3376	294	14	capability	capability	NOUN
easat-3376	294	15	model	model	NOUN
easat-3376	294	16	(	(	PUNCT
easat-3376	294	17	iacm	iacm	PROPN
easat-3376	294	18	)	)	PUNCT
easat-3376	294	19	tailored	tailor	VERB
easat-3376	294	20	for	for	ADP
easat-3376	294	21	schools	school	NOUN
easat-3376	294	22	.	.	PUNCT
easat-3376	295	1	the	the	DET
easat-3376	295	2	iacm	iacm	NOUN
easat-3376	295	3	provides	provide	VERB
easat-3376	295	4	a	a	DET
easat-3376	295	5	structured	structured	ADJ
easat-3376	295	6	framework	framework	NOUN
easat-3376	295	7	for	for	ADP
easat-3376	295	8	improving	improve	VERB
easat-3376	295	9	internal	internal	ADJ
easat-3376	295	10	audit	audit	NOUN
easat-3376	295	11	capabilities	capability	NOUN
easat-3376	295	12	across	across	ADP
easat-3376	295	13	multiple	multiple	ADJ
easat-3376	295	14	developmental	developmental	ADJ
easat-3376	295	15	stages	stage	NOUN
easat-3376	295	16	.	.	PUNCT
easat-3376	296	1	by	by	ADP
easat-3376	296	2	adopting	adopt	VERB
easat-3376	296	3	this	this	DET
easat-3376	296	4	model	model	NOUN
easat-3376	296	5	,	,	PUNCT
easat-3376	296	6	schools	school	NOUN
easat-3376	296	7	can	can	AUX
easat-3376	296	8	strengthen	strengthen	VERB
easat-3376	296	9	their	their	PRON
easat-3376	296	10	audit	audit	NOUN
easat-3376	296	11	processes	process	NOUN
easat-3376	296	12	,	,	PUNCT
easat-3376	296	13	ensuring	ensure	VERB
easat-3376	296	14	transparency	transparency	NOUN
easat-3376	296	15	,	,	PUNCT
easat-3376	296	16	accountability	accountability	NOUN
easat-3376	296	17	,	,	PUNCT
easat-3376	296	18	and	and	CCONJ
easat-3376	296	19	compliance	compliance	NOUN
easat-3376	296	20	with	with	ADP
easat-3376	296	21	regulations	regulation	NOUN
easat-3376	296	22	.	.	PUNCT
easat-3376	297	1	this	this	DET
easat-3376	297	2	blueprint	blueprint	NOUN
easat-3376	297	3	is	be	AUX
easat-3376	297	4	intended	intend	VERB
easat-3376	297	5	to	to	PART
easat-3376	297	6	deliver	deliver	VERB
easat-3376	297	7	both	both	DET
easat-3376	297	8	shortand	shortand	NOUN
easat-3376	297	9	long	long	ADJ
easat-3376	297	10	-	-	PUNCT
easat-3376	297	11	term	term	NOUN
easat-3376	297	12	benefits	benefit	NOUN
easat-3376	297	13	for	for	ADP
easat-3376	297	14	schools	school	NOUN
easat-3376	297	15	,	,	PUNCT
easat-3376	297	16	foundations	foundation	NOUN
easat-3376	297	17	,	,	PUNCT
easat-3376	297	18	and	and	CCONJ
easat-3376	297	19	external	external	ADJ
easat-3376	297	20	stakeholders	stakeholder	NOUN
easat-3376	297	21	,	,	PUNCT
easat-3376	297	22	significantly	significantly	ADV
easat-3376	297	23	improving	improve	VERB
easat-3376	297	24	the	the	DET
easat-3376	297	25	financial	financial	ADJ
easat-3376	297	26	management	management	NOUN
easat-3376	297	27	of	of	ADP
easat-3376	297	28	educational	educational	ADJ
easat-3376	297	29	institutions	institution	NOUN
easat-3376	297	30	.	.	PUNCT
easat-3376	298	1	acknowledgment	acknowledgment	NOUN
easat-3376	298	2	:	:	PUNCT
easat-3376	299	1	we	we	PRON
easat-3376	299	2	sincerely	sincerely	ADV
easat-3376	299	3	thank	thank	AUX
easat-3376	299	4	drtpm	drtpm	PROPN
easat-3376	299	5	,	,	PUNCT
easat-3376	299	6	ministry	ministry	PROPN
easat-3376	299	7	of	of	ADP
easat-3376	299	8	research	research	PROPN
easat-3376	299	9	,	,	PUNCT
easat-3376	299	10	technology	technology	NOUN
easat-3376	299	11	,	,	PUNCT
easat-3376	299	12	and	and	CCONJ
easat-3376	299	13	higher	high	ADJ
easat-3376	299	14	education	education	NOUN
easat-3376	299	15	,	,	PUNCT
easat-3376	299	16	for	for	ADP
easat-3376	299	17	their	their	PRON
easat-3376	299	18	2024	2024	NUM
easat-3376	299	19	grant	grant	NOUN
easat-3376	299	20	support	support	NOUN
easat-3376	299	21	,	,	PUNCT
easat-3376	299	22	enabling	enable	VERB
easat-3376	299	23	us	we	PRON
easat-3376	299	24	to	to	PART
easat-3376	299	25	conduct	conduct	VERB
easat-3376	299	26	this	this	DET
easat-3376	299	27	research	research	NOUN
easat-3376	299	28	and	and	CCONJ
easat-3376	299	29	achieve	achieve	VERB
easat-3376	299	30	valuable	valuable	ADJ
easat-3376	299	31	outcomes	outcome	NOUN
easat-3376	299	32	.	.	PUNCT
easat-3376	300	1	6324	6324	NUM
easat-3376	300	2	edelweiss	edelweiss	PROPN
easat-3376	300	3	applied	apply	VERB
easat-3376	300	4	science	science	NOUN
easat-3376	300	5	and	and	CCONJ
easat-3376	300	6	technology	technology	NOUN
easat-3376	300	7	issn	issn	PROPN
easat-3376	300	8	:	:	PUNCT
easat-3376	300	9	2576	2576	NUM
easat-3376	300	10	-	-	SYM
easat-3376	300	11	8484	8484	NUM
easat-3376	300	12	vol	vol	NOUN
easat-3376	300	13	.	.	PROPN
easat-3376	300	14	8	8	NUM
easat-3376	300	15	,	,	PUNCT
easat-3376	300	16	no	no	INTJ
easat-3376	300	17	.	.	NOUN
easat-3376	301	1	6	6	NUM
easat-3376	301	2	:	:	PUNCT
easat-3376	301	3	6313	6313	NUM
easat-3376	301	4	-	-	SYM
easat-3376	301	5	6324	6324	NUM
easat-3376	301	6	,	,	PUNCT
easat-3376	301	7	2024	2024	NUM
easat-3376	301	8	doi	doi	NOUN
easat-3376	301	9	:	:	PUNCT
easat-3376	301	10	10.55214/25768484.v8i6.3376	10.55214/25768484.v8i6.3376	NUM
easat-3376	301	11	©	©	PROPN
easat-3376	301	12	2024	2024	NUM
easat-3376	301	13	by	by	ADP
easat-3376	301	14	the	the	DET
easat-3376	301	15	authors	author	NOUN
easat-3376	301	16	;	;	PUNCT
easat-3376	301	17	licensee	licensee	PROPN
easat-3376	301	18	learning	learn	VERB
easat-3376	301	19	gate	gate	NOUN
easat-3376	301	20	copyright	copyright	NOUN
easat-3376	301	21	:	:	PUNCT
easat-3376	302	1	©	©	PROPN
easat-3376	302	2	2024	2024	NUM
easat-3376	302	3	by	by	ADP
easat-3376	302	4	the	the	DET
easat-3376	302	5	authors	author	NOUN
easat-3376	302	6	.	.	PUNCT
easat-3376	303	1	this	this	DET
easat-3376	303	2	article	article	NOUN
easat-3376	303	3	is	be	AUX
easat-3376	303	4	an	an	DET
easat-3376	303	5	open	open	ADJ
easat-3376	303	6	access	access	NOUN
easat-3376	303	7	article	article	NOUN
easat-3376	303	8	distributed	distribute	VERB
easat-3376	303	9	under	under	ADP
easat-3376	303	10	the	the	DET
easat-3376	303	11	terms	term	NOUN
easat-3376	303	12	and	and	CCONJ
easat-3376	303	13	conditions	condition	NOUN
easat-3376	303	14	of	of	ADP
easat-3376	303	15	the	the	DET
easat-3376	303	16	creative	creative	ADJ
easat-3376	303	17	commons	common	NOUN
easat-3376	303	18	attribution	attribution	NOUN
easat-3376	303	19	(	(	PUNCT
easat-3376	303	20	cc	cc	NOUN
easat-3376	303	21	by	by	ADP
easat-3376	303	22	)	)	PUNCT
easat-3376	303	23	license	license	NOUN
easat-3376	303	24	(	(	PUNCT
easat-3376	303	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3376	303	26	)	)	PUNCT
easat-3376	303	27	.	.	PUNCT
easat-3376	304	1	references	reference	NOUN
easat-3376	304	2	[	[	X
easat-3376	304	3	1	1	NUM
easat-3376	304	4	]	]	PUNCT
easat-3376	304	5	r.	r.	PROPN
easat-3376	304	6	b.	b.	PROPN
easat-3376	304	7	allen	allen	PROPN
easat-3376	304	8	and	and	CCONJ
easat-3376	304	9	l.	l.	PROPN
easat-3376	304	10	d.	d.	PROPN
easat-3376	304	11	tompkins	tompkins	PROPN
easat-3376	304	12	,	,	PUNCT
easat-3376	304	13	"	"	PUNCT
easat-3376	304	14	the	the	DET
easat-3376	304	15	impact	impact	NOUN
easat-3376	304	16	of	of	ADP
easat-3376	304	17	regulatory	regulatory	ADJ
easat-3376	304	18	compliance	compliance	NOUN
easat-3376	304	19	on	on	ADP
easat-3376	304	20	private	private	ADJ
easat-3376	304	21	school	school	NOUN
easat-3376	304	22	operations	operation	NOUN
easat-3376	304	23	,	,	PUNCT
easat-3376	304	24	"	"	PUNCT
easat-3376	304	25	journal	journal	NOUN
easat-3376	304	26	of	of	ADP
easat-3376	304	27	educational	educational	ADJ
easat-3376	304	28	administration	administration	NOUN
easat-3376	304	29	,	,	PUNCT
easat-3376	304	30	vol	vol	NOUN
easat-3376	304	31	.	.	PROPN
easat-3376	304	32	57	57	NUM
easat-3376	304	33	,	,	PUNCT
easat-3376	304	34	no	no	INTJ
easat-3376	304	35	.	.	NOUN
easat-3376	304	36	3	3	NUM
easat-3376	304	37	,	,	PUNCT
easat-3376	304	38	pp	pp	ADJ
easat-3376	304	39	.	.	PUNCT
easat-3376	305	1	357	357	NUM
easat-3376	305	2	-	-	SYM
easat-3376	305	3	372	372	NUM
easat-3376	305	4	,	,	PUNCT
easat-3376	305	5	2019	2019	NUM
easat-3376	305	6	.	.	PUNCT
easat-3376	306	1	[	[	X
easat-3376	306	2	2	2	NUM
easat-3376	306	3	]	]	PUNCT
easat-3376	306	4	a.	a.	NOUN
easat-3376	306	5	eilifsen	eilifsen	PROPN
easat-3376	306	6	,	,	PUNCT
easat-3376	306	7	w.	w.	PROPN
easat-3376	306	8	f.	f.	PROPN
easat-3376	306	9	messier	messier	PROPN
easat-3376	306	10	jr	jr	PROPN
easat-3376	306	11	,	,	PUNCT
easat-3376	306	12	s.	s.	PROPN
easat-3376	306	13	m.	m.	PROPN
easat-3376	306	14	glover	glover	PROPN
easat-3376	306	15	,	,	PUNCT
easat-3376	306	16	and	and	CCONJ
easat-3376	306	17	d.	d.	PROPN
easat-3376	306	18	f.	f.	PROPN
easat-3376	306	19	prawitt	prawitt	PROPN
easat-3376	306	20	,	,	PUNCT
easat-3376	306	21	auditing	auditing	NOUN
easat-3376	306	22	and	and	CCONJ
easat-3376	306	23	assurance	assurance	NOUN
easat-3376	306	24	services	service	NOUN
easat-3376	306	25	.	.	PUNCT
easat-3376	307	1	mcgraw	mcgraw	PROPN
easat-3376	307	2	-	-	PUNCT
easat-3376	307	3	hill	hill	NOUN
easat-3376	307	4	education	education	NOUN
easat-3376	307	5	,	,	PUNCT
easat-3376	307	6	2014	2014	NUM
easat-3376	307	7	.	.	PUNCT
easat-3376	308	1	[	[	X
easat-3376	308	2	3	3	X
easat-3376	308	3	]	]	X
easat-3376	308	4	r.	r.	PROPN
easat-3376	308	5	hayes	hayes	PROPN
easat-3376	308	6	,	,	PUNCT
easat-3376	308	7	r.	r.	PROPN
easat-3376	308	8	dassen	dassen	PROPN
easat-3376	308	9	,	,	PUNCT
easat-3376	308	10	a.	a.	PROPN
easat-3376	308	11	schilder	schilder	PROPN
easat-3376	308	12	,	,	PUNCT
easat-3376	308	13	and	and	CCONJ
easat-3376	308	14	p.	p.	NOUN
easat-3376	308	15	wallage	wallage	NOUN
easat-3376	308	16	,	,	PUNCT
easat-3376	308	17	principles	principle	NOUN
easat-3376	308	18	of	of	ADP
easat-3376	308	19	auditing	auditing	NOUN
easat-3376	308	20	:	:	PUNCT
easat-3376	308	21	an	an	DET
easat-3376	308	22	introduction	introduction	NOUN
easat-3376	308	23	to	to	ADP
easat-3376	308	24	international	international	ADJ
easat-3376	308	25	standards	standard	NOUN
easat-3376	308	26	on	on	ADP
easat-3376	308	27	auditing	auditing	NOUN
easat-3376	308	28	.	.	PUNCT
easat-3376	309	1	pearson	pearson	PROPN
easat-3376	309	2	education	education	PROPN
easat-3376	309	3	,	,	PUNCT
easat-3376	309	4	2014	2014	NUM
easat-3376	309	5	.	.	PUNCT
easat-3376	310	1	[	[	X
easat-3376	310	2	4	4	NUM
easat-3376	310	3	]	]	PUNCT
easat-3376	310	4	r.	r.	PROPN
easat-3376	310	5	r.	r.	PROPN
easat-3376	310	6	moeller	moeller	PROPN
easat-3376	310	7	,	,	PUNCT
easat-3376	310	8	brink	brink	PROPN
easat-3376	310	9	's	's	PART
easat-3376	310	10	modern	modern	ADJ
easat-3376	310	11	internal	internal	ADJ
easat-3376	310	12	auditing	auditing	NOUN
easat-3376	310	13	:	:	PUNCT
easat-3376	310	14	a	a	DET
easat-3376	310	15	common	common	ADJ
easat-3376	310	16	body	body	NOUN
easat-3376	310	17	of	of	ADP
easat-3376	310	18	knowledge	knowledge	NOUN
easat-3376	310	19	.	.	PUNCT
easat-3376	311	1	john	john	PROPN
easat-3376	311	2	wiley	wiley	PROPN
easat-3376	311	3	&	&	CCONJ
easat-3376	311	4	sons	son	NOUN
easat-3376	311	5	,	,	PUNCT
easat-3376	311	6	2016	2016	NUM
easat-3376	311	7	.	.	PUNCT
easat-3376	312	1	[	[	X
easat-3376	312	2	5	5	X
easat-3376	312	3	]	]	X
easat-3376	312	4	g.	g.	PROPN
easat-3376	312	5	sarens	saren	NOUN
easat-3376	312	6	and	and	CCONJ
easat-3376	312	7	i.	i.	PROPN
easat-3376	312	8	de	de	PROPN
easat-3376	312	9	beelde	beelde	PROPN
easat-3376	312	10	,	,	PUNCT
easat-3376	312	11	"	"	PUNCT
easat-3376	312	12	the	the	DET
easat-3376	312	13	relationship	relationship	NOUN
easat-3376	312	14	between	between	ADP
easat-3376	312	15	internal	internal	ADJ
easat-3376	312	16	audit	audit	NOUN
easat-3376	312	17	and	and	CCONJ
easat-3376	312	18	senior	senior	ADJ
easat-3376	312	19	management	management	NOUN
easat-3376	312	20	:	:	PUNCT
easat-3376	312	21	a	a	DET
easat-3376	312	22	qualitative	qualitative	ADJ
easat-3376	312	23	analysis	analysis	NOUN
easat-3376	312	24	of	of	ADP
easat-3376	312	25	expectations	expectation	NOUN
easat-3376	312	26	and	and	CCONJ
easat-3376	312	27	perceptions	perception	NOUN
easat-3376	312	28	,	,	PUNCT
easat-3376	312	29	"	"	PUNCT
easat-3376	312	30	international	international	ADJ
easat-3376	312	31	journal	journal	NOUN
easat-3376	312	32	of	of	ADP
easat-3376	312	33	auditing	auditing	NOUN
easat-3376	312	34	,	,	PUNCT
easat-3376	312	35	vol	vol	NOUN
easat-3376	312	36	.	.	PROPN
easat-3376	312	37	10	10	NUM
easat-3376	312	38	,	,	PUNCT
easat-3376	312	39	no	no	INTJ
easat-3376	312	40	.	.	NOUN
easat-3376	312	41	3	3	NUM
easat-3376	312	42	,	,	PUNCT
easat-3376	312	43	pp	pp	ADJ
easat-3376	312	44	.	.	PUNCT
easat-3376	312	45	219	219	NUM
easat-3376	312	46	-	-	SYM
easat-3376	312	47	241	241	NUM
easat-3376	312	48	,	,	PUNCT
easat-3376	312	49	2016	2016	NUM
easat-3376	312	50	.	.	PUNCT
easat-3376	313	1	[	[	X
easat-3376	313	2	6	6	NUM
easat-3376	313	3	]	]	PUNCT
easat-3376	313	4	l.	l.	PROPN
easat-3376	313	5	f.	f.	PROPN
easat-3376	313	6	spira	spira	PROPN
easat-3376	313	7	and	and	CCONJ
easat-3376	313	8	m.	m.	NOUN
easat-3376	313	9	page	page	NOUN
easat-3376	313	10	,	,	PUNCT
easat-3376	313	11	"	"	PUNCT
easat-3376	313	12	risk	risk	NOUN
easat-3376	313	13	management	management	NOUN
easat-3376	313	14	:	:	PUNCT
easat-3376	313	15	the	the	DET
easat-3376	313	16	reinvention	reinvention	NOUN
easat-3376	313	17	of	of	ADP
easat-3376	313	18	internal	internal	ADJ
easat-3376	313	19	control	control	NOUN
easat-3376	313	20	and	and	CCONJ
easat-3376	313	21	the	the	DET
easat-3376	313	22	changing	change	VERB
easat-3376	313	23	role	role	NOUN
easat-3376	313	24	of	of	ADP
easat-3376	313	25	internal	internal	ADJ
easat-3376	313	26	audit	audit	NOUN
easat-3376	313	27	,	,	PUNCT
easat-3376	313	28	"	"	PUNCT
easat-3376	313	29	accounting	accounting	NOUN
easat-3376	313	30	,	,	PUNCT
easat-3376	313	31	auditing	auditing	NOUN
easat-3376	313	32	&	&	CCONJ
easat-3376	313	33	accountability	accountability	NOUN
easat-3376	313	34	journal	journal	NOUN
easat-3376	313	35	,	,	PUNCT
easat-3376	313	36	vol	vol	NOUN
easat-3376	313	37	.	.	PROPN
easat-3376	313	38	16	16	NUM
easat-3376	313	39	,	,	PUNCT
easat-3376	313	40	no	no	INTJ
easat-3376	313	41	.	.	NOUN
easat-3376	313	42	4	4	NUM
easat-3376	313	43	,	,	PUNCT
easat-3376	313	44	pp	pp	ADJ
easat-3376	313	45	.	.	PUNCT
easat-3376	314	1	640	640	NUM
easat-3376	314	2	-	-	NUM
easat-3376	314	3	661	661	NUM
easat-3376	314	4	,	,	PUNCT
easat-3376	314	5	2013	2013	NUM
easat-3376	314	6	.	.	PUNCT
easat-3376	315	1	[	[	X
easat-3376	315	2	7	7	X
easat-3376	315	3	]	]	PUNCT
easat-3376	315	4	k.	k.	PROPN
easat-3376	315	5	a.	a.	PROPN
easat-3376	315	6	van	van	PROPN
easat-3376	315	7	peursem	peursem	PROPN
easat-3376	315	8	,	,	PUNCT
easat-3376	315	9	"	"	PUNCT
easat-3376	315	10	internal	internal	ADJ
easat-3376	315	11	auditors	auditor	NOUN
easat-3376	315	12	'	'	PART
easat-3376	315	13	role	role	NOUN
easat-3376	315	14	and	and	CCONJ
easat-3376	315	15	authority	authority	NOUN
easat-3376	315	16	:	:	PUNCT
easat-3376	315	17	new	new	PROPN
easat-3376	315	18	zealand	zealand	PROPN
easat-3376	315	19	evidence	evidence	NOUN
easat-3376	315	20	,	,	PUNCT
easat-3376	315	21	"	"	PUNCT
easat-3376	315	22	managerial	managerial	ADJ
easat-3376	315	23	auditing	auditing	NOUN
easat-3376	315	24	journal	journal	NOUN
easat-3376	315	25	,	,	PUNCT
easat-3376	315	26	vol	vol	NOUN
easat-3376	315	27	.	.	PROPN
easat-3376	315	28	19	19	NUM
easat-3376	315	29	,	,	PUNCT
easat-3376	315	30	no	no	INTJ
easat-3376	315	31	.	.	NOUN
easat-3376	315	32	3	3	NUM
easat-3376	315	33	,	,	PUNCT
easat-3376	315	34	pp	pp	ADJ
easat-3376	315	35	.	.	PUNCT
easat-3376	316	1	378	378	NUM
easat-3376	316	2	-	-	SYM
easat-3376	316	3	393	393	NUM
easat-3376	316	4	,	,	PUNCT
easat-3376	316	5	2014	2014	NUM
easat-3376	316	6	.	.	PUNCT
easat-3376	317	1	[	[	X
easat-3376	317	2	8	8	NUM
easat-3376	317	3	]	]	PUNCT
easat-3376	317	4	k.	k.	PROPN
easat-3376	317	5	barac	barac	PROPN
easat-3376	317	6	,	,	PUNCT
easat-3376	317	7	"	"	PUNCT
easat-3376	317	8	stakeholder	stakeholder	NOUN
easat-3376	317	9	expectations	expectation	NOUN
easat-3376	317	10	of	of	ADP
easat-3376	317	11	internal	internal	ADJ
easat-3376	317	12	audit	audit	NOUN
easat-3376	317	13	functions	function	NOUN
easat-3376	317	14	:	:	PUNCT
easat-3376	317	15	a	a	DET
easat-3376	317	16	developing	develop	VERB
easat-3376	317	17	economic	economic	ADJ
easat-3376	317	18	perspective	perspective	NOUN
easat-3376	317	19	,	,	PUNCT
easat-3376	317	20	"	"	PUNCT
easat-3376	317	21	managerial	managerial	ADJ
easat-3376	317	22	auditing	auditing	NOUN
easat-3376	317	23	journal	journal	NOUN
easat-3376	317	24	,	,	PUNCT
easat-3376	317	25	vol	vol	NOUN
easat-3376	317	26	.	.	PROPN
easat-3376	317	27	30	30	NUM
easat-3376	317	28	,	,	PUNCT
easat-3376	317	29	no	no	INTJ
easat-3376	317	30	.	.	NOUN
easat-3376	317	31	6	6	NUM
easat-3376	317	32	-	-	SYM
easat-3376	317	33	7	7	NUM
easat-3376	317	34	,	,	PUNCT
easat-3376	317	35	pp	pp	ADJ
easat-3376	317	36	.	.	PUNCT
easat-3376	318	1	998	998	NUM
easat-3376	318	2	-	-	SYM
easat-3376	318	3	1026	1026	NUM
easat-3376	318	4	,	,	PUNCT
easat-3376	318	5	2015	2015	NUM
easat-3376	318	6	.	.	PUNCT
easat-3376	319	1	[	[	X
easat-3376	319	2	9	9	NUM
easat-3376	319	3	]	]	X
easat-3376	319	4	g.	g.	PROPN
easat-3376	319	5	bou	bou	PROPN
easat-3376	319	6	-	-	PUNCT
easat-3376	319	7	raad	raad	PROPN
easat-3376	319	8	,	,	PUNCT
easat-3376	319	9	"	"	PUNCT
easat-3376	319	10	internal	internal	ADJ
easat-3376	319	11	auditors	auditor	NOUN
easat-3376	319	12	and	and	CCONJ
easat-3376	319	13	a	a	DET
easat-3376	319	14	value	value	NOUN
easat-3376	319	15	-	-	PUNCT
easat-3376	319	16	added	add	VERB
easat-3376	319	17	approach	approach	NOUN
easat-3376	319	18	:	:	PUNCT
easat-3376	319	19	the	the	DET
easat-3376	319	20	new	new	ADJ
easat-3376	319	21	business	business	NOUN
easat-3376	319	22	regime	regime	NOUN
easat-3376	319	23	,	,	PUNCT
easat-3376	319	24	"	"	PUNCT
easat-3376	319	25	managerial	managerial	ADJ
easat-3376	319	26	auditing	auditing	NOUN
easat-3376	319	27	journal	journal	NOUN
easat-3376	319	28	,	,	PUNCT
easat-3376	319	29	vol	vol	NOUN
easat-3376	319	30	.	.	PROPN
easat-3376	319	31	15	15	NUM
easat-3376	319	32	,	,	PUNCT
easat-3376	319	33	no	no	INTJ
easat-3376	319	34	.	.	NOUN
easat-3376	319	35	4	4	NUM
easat-3376	319	36	,	,	PUNCT
easat-3376	319	37	pp	pp	ADJ
easat-3376	319	38	.	.	PUNCT
easat-3376	320	1	182	182	NUM
easat-3376	320	2	-	-	SYM
easat-3376	320	3	186	186	NUM
easat-3376	320	4	,	,	PUNCT
easat-3376	320	5	2015	2015	NUM
easat-3376	320	6	.	.	PUNCT
easat-3376	321	1	[	[	X
easat-3376	321	2	10	10	NUM
easat-3376	321	3	]	]	PUNCT
easat-3376	321	4	a.	a.	NOUN
easat-3376	321	5	cohen	cohen	PROPN
easat-3376	321	6	and	and	CCONJ
easat-3376	321	7	g.	g.	PROPN
easat-3376	321	8	sayag	sayag	PROPN
easat-3376	321	9	,	,	PUNCT
easat-3376	321	10	"	"	PUNCT
easat-3376	321	11	the	the	DET
easat-3376	321	12	effectiveness	effectiveness	NOUN
easat-3376	321	13	of	of	ADP
easat-3376	321	14	internal	internal	ADJ
easat-3376	321	15	auditing	auditing	NOUN
easat-3376	321	16	:	:	PUNCT
easat-3376	321	17	an	an	DET
easat-3376	321	18	empirical	empirical	ADJ
easat-3376	321	19	examination	examination	NOUN
easat-3376	321	20	of	of	ADP
easat-3376	321	21	its	its	PRON
easat-3376	321	22	determinants	determinant	NOUN
easat-3376	321	23	in	in	ADP
easat-3376	321	24	israeli	israeli	ADJ
easat-3376	321	25	organizations	organization	NOUN
easat-3376	321	26	,	,	PUNCT
easat-3376	321	27	"	"	PUNCT
easat-3376	321	28	australian	australian	ADJ
easat-3376	321	29	accounting	accounting	NOUN
easat-3376	321	30	review	review	NOUN
easat-3376	321	31	,	,	PUNCT
easat-3376	321	32	vol	vol	NOUN
easat-3376	321	33	.	.	PROPN
easat-3376	321	34	17	17	NUM
easat-3376	321	35	,	,	PUNCT
easat-3376	321	36	no	no	INTJ
easat-3376	321	37	.	.	NOUN
easat-3376	321	38	3	3	NUM
easat-3376	321	39	,	,	PUNCT
easat-3376	321	40	pp	pp	ADJ
easat-3376	321	41	.	.	PUNCT
easat-3376	321	42	296	296	NUM
easat-3376	321	43	-	-	SYM
easat-3376	321	44	307	307	NUM
easat-3376	321	45	,	,	PUNCT
easat-3376	321	46	2017	2017	NUM
easat-3376	321	47	.	.	PUNCT
easat-3376	322	1	[	[	X
easat-3376	322	2	11	11	NUM
easat-3376	322	3	]	]	PUNCT
easat-3376	322	4	c.	c.	PROPN
easat-3376	322	5	s.	s.	PROPN
easat-3376	322	6	norman	norman	PROPN
easat-3376	322	7	,	,	PUNCT
easat-3376	322	8	a.	a.	PROPN
easat-3376	322	9	m.	m.	NOUN
easat-3376	322	10	rose	rise	VERB
easat-3376	322	11	,	,	PUNCT
easat-3376	322	12	and	and	CCONJ
easat-3376	322	13	j.	j.	PROPN
easat-3376	322	14	m.	m.	PROPN
easat-3376	322	15	rose	rise	VERB
easat-3376	322	16	,	,	PUNCT
easat-3376	322	17	"	"	PUNCT
easat-3376	322	18	internal	internal	ADJ
easat-3376	322	19	audit	audit	NOUN
easat-3376	322	20	reporting	reporting	NOUN
easat-3376	322	21	lines	line	NOUN
easat-3376	322	22	,	,	PUNCT
easat-3376	322	23	fraud	fraud	VERB
easat-3376	322	24	risk	risk	NOUN
easat-3376	322	25	decomposition	decomposition	NOUN
easat-3376	322	26	,	,	PUNCT
easat-3376	322	27	and	and	CCONJ
easat-3376	322	28	assessments	assessment	NOUN
easat-3376	322	29	of	of	ADP
easat-3376	322	30	fraud	fraud	NOUN
easat-3376	322	31	risk	risk	NOUN
easat-3376	322	32	,	,	PUNCT
easat-3376	322	33	"	"	PUNCT
easat-3376	322	34	accounting	accounting	NOUN
easat-3376	322	35	,	,	PUNCT
easat-3376	322	36	organizations	organization	NOUN
easat-3376	322	37	and	and	CCONJ
easat-3376	322	38	society	society	NOUN
easat-3376	322	39	,	,	PUNCT
easat-3376	322	40	vol	vol	NOUN
easat-3376	322	41	.	.	PROPN
easat-3376	322	42	35	35	NUM
easat-3376	322	43	,	,	PUNCT
easat-3376	322	44	no	no	INTJ
easat-3376	322	45	.	.	NOUN
easat-3376	322	46	5	5	NUM
easat-3376	322	47	,	,	PUNCT
easat-3376	322	48	pp	pp	ADJ
easat-3376	322	49	.	.	PUNCT
easat-3376	323	1	546	546	NUM
easat-3376	323	2	-	-	SYM
easat-3376	323	3	557	557	NUM
easat-3376	323	4	,	,	PUNCT
easat-3376	323	5	2010	2010	NUM
easat-3376	323	6	.	.	PUNCT
easat-3376	324	1	[	[	X
easat-3376	324	2	12	12	NUM
easat-3376	324	3	]	]	PUNCT
easat-3376	324	4	l.	l.	PROPN
easat-3376	324	5	b.	b.	PROPN
easat-3376	324	6	sawyer	sawyer	PROPN
easat-3376	324	7	and	and	CCONJ
easat-3376	324	8	m.	m.	NOUN
easat-3376	324	9	dittenhofer	dittenhofer	NOUN
easat-3376	324	10	,	,	PUNCT
easat-3376	324	11	internal	internal	ADJ
easat-3376	324	12	auditing	auditing	NOUN
easat-3376	324	13	:	:	PUNCT
easat-3376	324	14	the	the	DET
easat-3376	324	15	practice	practice	NOUN
easat-3376	324	16	of	of	ADP
easat-3376	324	17	modern	modern	ADJ
easat-3376	324	18	internal	internal	ADJ
easat-3376	324	19	auditing	auditing	NOUN
easat-3376	324	20	.	.	PUNCT
easat-3376	325	1	institute	institute	PROPN
easat-3376	325	2	of	of	ADP
easat-3376	325	3	internal	internal	ADJ
easat-3376	325	4	auditors	auditor	NOUN
easat-3376	325	5	,	,	PUNCT
easat-3376	325	6	2012	2012	NUM
easat-3376	325	7	.	.	PUNCT
easat-3376	326	1	[	[	X
easat-3376	326	2	13	13	NUM
easat-3376	326	3	]	]	PUNCT
easat-3376	326	4	m.	m.	NOUN
easat-3376	326	5	power	power	NOUN
easat-3376	326	6	,	,	PUNCT
easat-3376	326	7	"	"	PUNCT
easat-3376	326	8	auditing	auditing	NOUN
easat-3376	326	9	and	and	CCONJ
easat-3376	326	10	the	the	DET
easat-3376	326	11	production	production	NOUN
easat-3376	326	12	of	of	ADP
easat-3376	326	13	legitimacy	legitimacy	NOUN
easat-3376	326	14	,	,	PUNCT
easat-3376	326	15	"	"	PUNCT
easat-3376	326	16	accounting	accounting	NOUN
easat-3376	326	17	,	,	PUNCT
easat-3376	326	18	organizations	organization	NOUN
easat-3376	326	19	and	and	CCONJ
easat-3376	326	20	society	society	NOUN
easat-3376	326	21	,	,	PUNCT
easat-3376	326	22	vol	vol	NOUN
easat-3376	326	23	.	.	PROPN
easat-3376	326	24	28	28	NUM
easat-3376	326	25	,	,	PUNCT
easat-3376	326	26	no	no	INTJ
easat-3376	326	27	.	.	NOUN
easat-3376	326	28	4	4	NUM
easat-3376	326	29	,	,	PUNCT
easat-3376	326	30	pp	pp	ADJ
easat-3376	326	31	.	.	PUNCT
easat-3376	326	32	379394	379394	NUM
easat-3376	326	33	,	,	PUNCT
easat-3376	326	34	2013	2013	NUM
easat-3376	326	35	.	.	PUNCT
easat-3376	327	1	[	[	X
easat-3376	327	2	14	14	NUM
easat-3376	327	3	]	]	X
easat-3376	327	4	d.	d.	PROPN
easat-3376	327	5	r.	r.	PROPN
easat-3376	327	6	hermanson	hermanson	PROPN
easat-3376	327	7	and	and	CCONJ
easat-3376	327	8	l.	l.	PROPN
easat-3376	327	9	e.	e.	PROPN
easat-3376	327	10	rittenberg	rittenberg	PROPN
easat-3376	327	11	,	,	PUNCT
easat-3376	327	12	"	"	PUNCT
easat-3376	327	13	internal	internal	ADJ
easat-3376	327	14	audit	audit	NOUN
easat-3376	327	15	and	and	CCONJ
easat-3376	327	16	organizational	organizational	ADJ
easat-3376	327	17	governance	governance	NOUN
easat-3376	327	18	,	,	PUNCT
easat-3376	327	19	"	"	PUNCT
easat-3376	327	20	research	research	NOUN
easat-3376	327	21	in	in	ADP
easat-3376	327	22	accounting	accounting	NOUN
easat-3376	327	23	regulation	regulation	NOUN
easat-3376	327	24	,	,	PUNCT
easat-3376	327	25	vol	vol	NOUN
easat-3376	327	26	.	.	PROPN
easat-3376	327	27	15	15	NUM
easat-3376	327	28	,	,	PUNCT
easat-3376	327	29	no	no	INTJ
easat-3376	327	30	.	.	NOUN
easat-3376	327	31	1	1	NUM
easat-3376	327	32	,	,	PUNCT
easat-3376	327	33	pp	pp	ADJ
easat-3376	327	34	.	.	PUNCT
easat-3376	328	1	69	69	NUM
easat-3376	328	2	-	-	SYM
easat-3376	328	3	85	85	NUM
easat-3376	328	4	,	,	PUNCT
easat-3376	328	5	2013	2013	NUM
easat-3376	328	6	.	.	PUNCT
easat-3376	329	1	[	[	X
easat-3376	329	2	15	15	NUM
easat-3376	329	3	]	]	X
easat-3376	329	4	j.	j.	PROPN
easat-3376	329	5	goodwin	goodwin	PROPN
easat-3376	329	6	-	-	PUNCT
easat-3376	329	7	stewart	stewart	PROPN
easat-3376	329	8	and	and	CCONJ
easat-3376	329	9	p.	p.	PROPN
easat-3376	329	10	kent	kent	PROPN
easat-3376	329	11	,	,	PUNCT
easat-3376	329	12	"	"	PUNCT
easat-3376	329	13	relation	relation	NOUN
easat-3376	329	14	between	between	ADP
easat-3376	329	15	external	external	ADJ
easat-3376	329	16	audit	audit	NOUN
easat-3376	329	17	fees	fee	NOUN
easat-3376	329	18	,	,	PUNCT
easat-3376	329	19	audit	audit	NOUN
easat-3376	329	20	committee	committee	NOUN
easat-3376	329	21	characteristics	characteristic	NOUN
easat-3376	329	22	and	and	CCONJ
easat-3376	329	23	internal	internal	ADJ
easat-3376	329	24	audit	audit	NOUN
easat-3376	329	25	,	,	PUNCT
easat-3376	329	26	"	"	PUNCT
easat-3376	329	27	accounting	accounting	NOUN
easat-3376	329	28	&	&	CCONJ
easat-3376	329	29	finance	finance	NOUN
easat-3376	329	30	,	,	PUNCT
easat-3376	329	31	vol	vol	NOUN
easat-3376	329	32	.	.	PROPN
easat-3376	329	33	46	46	NUM
easat-3376	329	34	,	,	PUNCT
easat-3376	329	35	no	no	INTJ
easat-3376	329	36	.	.	NOUN
easat-3376	329	37	3	3	NUM
easat-3376	329	38	,	,	PUNCT
easat-3376	329	39	pp	pp	ADJ
easat-3376	329	40	.	.	PUNCT
easat-3376	330	1	387	387	NUM
easat-3376	330	2	-	-	SYM
easat-3376	330	3	404	404	NUM
easat-3376	330	4	,	,	PUNCT
easat-3376	330	5	2016	2016	NUM
easat-3376	330	6	.	.	PUNCT
easat-3376	331	1	[	[	X
easat-3376	331	2	16	16	NUM
easat-3376	331	3	]	]	PUNCT
easat-3376	331	4	t.	t.	PROPN
easat-3376	331	5	c.	c.	PROPN
easat-3376	331	6	reeves	reeves	PROPN
easat-3376	331	7	,	,	PUNCT
easat-3376	331	8	"	"	PUNCT
easat-3376	331	9	design	design	NOUN
easat-3376	331	10	research	research	NOUN
easat-3376	331	11	from	from	ADP
easat-3376	331	12	a	a	DET
easat-3376	331	13	technology	technology	NOUN
easat-3376	331	14	perspective	perspective	NOUN
easat-3376	331	15	,	,	PUNCT
easat-3376	331	16	"	"	PUNCT
easat-3376	331	17	in	in	ADP
easat-3376	331	18	educational	educational	ADJ
easat-3376	331	19	design	design	NOUN
easat-3376	331	20	research	research	NOUN
easat-3376	331	21	,	,	PUNCT
easat-3376	331	22	j.	j.	PROPN
easat-3376	331	23	van	van	PROPN
easat-3376	331	24	den	den	PROPN
easat-3376	331	25	akker	akker	PROPN
easat-3376	331	26	,	,	PUNCT
easat-3376	331	27	k.	k.	PROPN
easat-3376	331	28	gravemeijer	gravemeijer	PROPN
easat-3376	331	29	,	,	PUNCT
easat-3376	331	30	s.	s.	PROPN
easat-3376	331	31	mckenney	mckenney	PROPN
easat-3376	331	32	,	,	PUNCT
easat-3376	331	33	and	and	CCONJ
easat-3376	331	34	n.	n.	PROPN
easat-3376	331	35	nieveen	nieveen	PROPN
easat-3376	331	36	,	,	PUNCT
easat-3376	331	37	eds	eds	PROPN
easat-3376	331	38	.	.	PROPN
easat-3376	331	39	,	,	PUNCT
easat-3376	331	40	routledge	routledge	PROPN
easat-3376	331	41	,	,	PUNCT
easat-3376	331	42	2006	2006	NUM
easat-3376	331	43	,	,	PUNCT
easat-3376	331	44	pp	pp	ADJ
easat-3376	331	45	.	.	PUNCT
easat-3376	332	1	52	52	NUM
easat-3376	332	2	-	-	SYM
easat-3376	332	3	66	66	NUM
easat-3376	332	4	.	.	PUNCT
easat-3376	333	1	[	[	X
easat-3376	333	2	17	17	NUM
easat-3376	333	3	]	]	PUNCT
easat-3376	333	4	a.	a.	NOUN
easat-3376	333	5	collins	collins	PROPN
easat-3376	333	6	,	,	PUNCT
easat-3376	333	7	d.	d.	PROPN
easat-3376	333	8	joseph	joseph	PROPN
easat-3376	333	9	,	,	PUNCT
easat-3376	333	10	and	and	CCONJ
easat-3376	333	11	k.	k.	PROPN
easat-3376	333	12	bielaczyc	bielaczyc	PROPN
easat-3376	333	13	,	,	PUNCT
easat-3376	333	14	"	"	PUNCT
easat-3376	333	15	design	design	NOUN
easat-3376	333	16	research	research	NOUN
easat-3376	333	17	:	:	PUNCT
easat-3376	333	18	theoretical	theoretical	ADJ
easat-3376	333	19	and	and	CCONJ
easat-3376	333	20	methodological	methodological	ADJ
easat-3376	333	21	issues	issue	NOUN
easat-3376	333	22	,	,	PUNCT
easat-3376	333	23	"	"	PUNCT
easat-3376	333	24	journal	journal	NOUN
easat-3376	333	25	of	of	ADP
easat-3376	333	26	the	the	DET
easat-3376	333	27	learning	learn	VERB
easat-3376	333	28	sciences	science	NOUN
easat-3376	333	29	,	,	PUNCT
easat-3376	333	30	vol	vol	NOUN
easat-3376	333	31	.	.	PROPN
easat-3376	333	32	13	13	NUM
easat-3376	333	33	,	,	PUNCT
easat-3376	333	34	no	no	INTJ
easat-3376	333	35	.	.	NOUN
easat-3376	333	36	1	1	NUM
easat-3376	333	37	,	,	PUNCT
easat-3376	333	38	pp	pp	ADJ
easat-3376	333	39	.	.	PUNCT
easat-3376	334	1	15	15	NUM
easat-3376	334	2	-	-	SYM
easat-3376	334	3	42	42	NUM
easat-3376	334	4	,	,	PUNCT
easat-3376	334	5	2004	2004	NUM
easat-3376	334	6	.	.	PUNCT
easat-3376	335	1	[	[	X
easat-3376	335	2	18	18	NUM
easat-3376	335	3	]	]	X
easat-3376	335	4	f.	f.	PROPN
easat-3376	335	5	wang	wang	PROPN
easat-3376	335	6	and	and	CCONJ
easat-3376	335	7	m.	m.	PROPN
easat-3376	335	8	j.	j.	PROPN
easat-3376	335	9	hannafin	hannafin	PROPN
easat-3376	335	10	,	,	PUNCT
easat-3376	335	11	"	"	PUNCT
easat-3376	335	12	design	design	NOUN
easat-3376	335	13	-	-	PUNCT
easat-3376	335	14	based	base	VERB
easat-3376	335	15	research	research	NOUN
easat-3376	335	16	and	and	CCONJ
easat-3376	335	17	technology	technology	NOUN
easat-3376	335	18	-	-	PUNCT
easat-3376	335	19	enhanced	enhance	VERB
easat-3376	335	20	learning	learning	NOUN
easat-3376	335	21	environments	environment	NOUN
easat-3376	335	22	,	,	PUNCT
easat-3376	335	23	"	"	PUNCT
easat-3376	335	24	educational	educational	ADJ
easat-3376	335	25	technology	technology	NOUN
easat-3376	335	26	research	research	NOUN
easat-3376	335	27	and	and	CCONJ
easat-3376	335	28	development	development	NOUN
easat-3376	335	29	,	,	PUNCT
easat-3376	335	30	vol	vol	NOUN
easat-3376	335	31	.	.	PROPN
easat-3376	336	1	53	53	NUM
easat-3376	336	2	,	,	PUNCT
easat-3376	336	3	no	no	INTJ
easat-3376	336	4	.	.	NOUN
easat-3376	336	5	4	4	NUM
easat-3376	336	6	,	,	PUNCT
easat-3376	336	7	pp	pp	ADJ
easat-3376	336	8	.	.	PUNCT
easat-3376	337	1	5	5	NUM
easat-3376	337	2	-	-	SYM
easat-3376	337	3	23	23	NUM
easat-3376	337	4	,	,	PUNCT
easat-3376	337	5	2005	2005	NUM
easat-3376	337	6	.	.	PUNCT
easat-3376	338	1	[	[	X
easat-3376	338	2	19	19	NUM
easat-3376	338	3	]	]	PUNCT
easat-3376	338	4	a.	a.	NOUN
easat-3376	338	5	c.	c.	PROPN
easat-3376	338	6	timmermans	timmermans	PROPN
easat-3376	338	7	,	,	PUNCT
easat-3376	338	8	s.	s.	PROPN
easat-3376	338	9	doolaard	doolaard	PROPN
easat-3376	338	10	,	,	PUNCT
easat-3376	338	11	and	and	CCONJ
easat-3376	338	12	i.	i.	PROPN
easat-3376	338	13	de	de	PROPN
easat-3376	338	14	wolf	wolf	PROPN
easat-3376	338	15	,	,	PUNCT
easat-3376	338	16	"	"	PUNCT
easat-3376	338	17	conceptual	conceptual	ADJ
easat-3376	338	18	and	and	CCONJ
easat-3376	338	19	empirical	empirical	ADJ
easat-3376	338	20	differences	difference	NOUN
easat-3376	338	21	among	among	ADP
easat-3376	338	22	various	various	ADJ
easat-3376	338	23	value	value	NOUN
easat-3376	338	24	-	-	PUNCT
easat-3376	338	25	added	add	VERB
easat-3376	338	26	models	model	NOUN
easat-3376	338	27	for	for	ADP
easat-3376	338	28	accountability	accountability	NOUN
easat-3376	338	29	,	,	PUNCT
easat-3376	338	30	"	"	PUNCT
easat-3376	338	31	school	school	NOUN
easat-3376	338	32	effectiveness	effectiveness	NOUN
easat-3376	338	33	and	and	CCONJ
easat-3376	338	34	school	school	NOUN
easat-3376	338	35	improvement	improvement	NOUN
easat-3376	338	36	,	,	PUNCT
easat-3376	338	37	vol	vol	NOUN
easat-3376	338	38	.	.	PROPN
easat-3376	339	1	22	22	NUM
easat-3376	339	2	,	,	PUNCT
easat-3376	339	3	no	no	INTJ
easat-3376	339	4	.	.	NOUN
easat-3376	339	5	4	4	NUM
easat-3376	339	6	,	,	PUNCT
easat-3376	339	7	pp	pp	ADJ
easat-3376	339	8	.	.	PUNCT
easat-3376	340	1	393	393	NUM
easat-3376	340	2	-	-	SYM
easat-3376	340	3	413	413	NUM
easat-3376	340	4	,	,	PUNCT
easat-3376	340	5	2011	2011	NUM
easat-3376	340	6	.	.	PUNCT
easat-3376	341	1	[	[	X
easat-3376	341	2	online	online	X
easat-3376	341	3	]	]	X
easat-3376	341	4	.	.	PUNCT
easat-3376	342	1	available	available	ADJ
easat-3376	342	2	:	:	PUNCT
easat-3376	342	3	https://doi.org/10.1080/09243453.2011.590704	https://doi.org/10.1080/09243453.2011.590704	X
easat-3376	343	1	[	[	PUNCT
easat-3376	343	2	20	20	NUM
easat-3376	343	3	]	]	PUNCT
easat-3376	343	4	b.	b.	PROPN
easat-3376	343	5	bahari	bahari	PROPN
easat-3376	343	6	and	and	CCONJ
easat-3376	343	7	w.	w.	PROPN
easat-3376	343	8	inramus	inramus	PROPN
easat-3376	343	9	,	,	PUNCT
easat-3376	343	10	"	"	PUNCT
easat-3376	343	11	implementation	implementation	NOUN
easat-3376	343	12	of	of	ADP
easat-3376	343	13	the	the	DET
easat-3376	343	14	internal	internal	ADJ
easat-3376	343	15	audit	audit	NOUN
easat-3376	343	16	capability	capability	NOUN
easat-3376	343	17	model	model	NOUN
easat-3376	343	18	(	(	PUNCT
easat-3376	343	19	ia	ia	NOUN
easat-3376	343	20	-	-	PUNCT
easat-3376	343	21	cm	cm	NOUN
easat-3376	343	22	)	)	PUNCT
easat-3376	343	23	in	in	ADP
easat-3376	343	24	increasing	increase	VERB
easat-3376	343	25	the	the	DET
easat-3376	343	26	capability	capability	NOUN
easat-3376	343	27	of	of	ADP
easat-3376	343	28	apip	apip	NOUN
easat-3376	343	29	at	at	ADP
easat-3376	343	30	inspectorate	inspectorate	ADJ
easat-3376	343	31	office	office	NOUN
easat-3376	343	32	of	of	ADP
easat-3376	343	33	binjai	binjai	ADJ
easat-3376	343	34	city	city	NOUN
easat-3376	343	35	,	,	PUNCT
easat-3376	343	36	"	"	PUNCT
easat-3376	343	37	accounting	accounting	NOUN
easat-3376	343	38	studies	study	NOUN
easat-3376	343	39	,	,	PUNCT
easat-3376	343	40	2018	2018	NUM
easat-3376	343	41	.	.	PUNCT
easat-3376	344	1	[	[	X
easat-3376	344	2	21	21	NUM
easat-3376	344	3	]	]	PUNCT
easat-3376	344	4	s.	s.	PROPN
easat-3376	344	5	k.	k.	PROPN
easat-3376	344	6	aikins	aikins	PROPN
easat-3376	344	7	,	,	PUNCT
easat-3376	344	8	"	"	PUNCT
easat-3376	344	9	an	an	DET
easat-3376	344	10	examination	examination	NOUN
easat-3376	344	11	of	of	ADP
easat-3376	344	12	government	government	NOUN
easat-3376	344	13	internal	internal	ADJ
easat-3376	344	14	audits	audits	NOUN
easat-3376	344	15	:	:	PUNCT
easat-3376	344	16	the	the	DET
easat-3376	344	17	role	role	NOUN
easat-3376	344	18	of	of	ADP
easat-3376	344	19	the	the	DET
easat-3376	344	20	auditor	auditor	NOUN
easat-3376	344	21	in	in	ADP
easat-3376	344	22	improving	improve	VERB
easat-3376	344	23	accountability	accountability	NOUN
easat-3376	344	24	and	and	CCONJ
easat-3376	344	25	transparency	transparency	NOUN
easat-3376	344	26	in	in	ADP
easat-3376	344	27	government	government	NOUN
easat-3376	344	28	,	,	PUNCT
easat-3376	344	29	"	"	PUNCT
easat-3376	344	30	public	public	ADJ
easat-3376	344	31	finance	finance	NOUN
easat-3376	344	32	and	and	CCONJ
easat-3376	344	33	management	management	NOUN
easat-3376	344	34	,	,	PUNCT
easat-3376	344	35	vol	vol	NOUN
easat-3376	344	36	.	.	PROPN
easat-3376	344	37	17	17	NUM
easat-3376	344	38	,	,	PUNCT
easat-3376	344	39	no	no	INTJ
easat-3376	344	40	.	.	NOUN
easat-3376	344	41	1	1	NUM
easat-3376	344	42	,	,	PUNCT
easat-3376	344	43	pp	pp	ADJ
easat-3376	344	44	.	.	PUNCT
easat-3376	345	1	1	1	NUM
easat-3376	345	2	-	-	SYM
easat-3376	345	3	28	28	NUM
easat-3376	345	4	,	,	PUNCT
easat-3376	345	5	2017	2017	NUM
easat-3376	345	6	.	.	PUNCT
easat-3376	346	1	[	[	X
easat-3376	346	2	22	22	NUM
easat-3376	346	3	]	]	X
easat-3376	346	4	w.	w.	PROPN
easat-3376	346	5	s.	s.	PROPN
easat-3376	346	6	albrecht	albrecht	PROPN
easat-3376	346	7	,	,	PUNCT
easat-3376	346	8	c.	c.	PROPN
easat-3376	346	9	c.	c.	PROPN
easat-3376	346	10	albrecht	albrecht	PROPN
easat-3376	346	11	,	,	PUNCT
easat-3376	346	12	and	and	CCONJ
easat-3376	346	13	c.	c.	PROPN
easat-3376	346	14	o.	o.	PROPN
easat-3376	346	15	albrecht	albrecht	PROPN
easat-3376	346	16	,	,	PUNCT
easat-3376	346	17	fraud	fraud	NOUN
easat-3376	346	18	examination	examination	NOUN
easat-3376	346	19	.	.	PUNCT
easat-3376	347	1	cengage	cengage	PROPN
easat-3376	347	2	learning	learning	PROPN
easat-3376	347	3	,	,	PUNCT
easat-3376	347	4	2014	2014	NUM
easat-3376	347	5	.	.	PUNCT
easat-3376	348	1	[	[	X
easat-3376	348	2	23	23	NUM
easat-3376	348	3	]	]	PUNCT
easat-3376	348	4	j.	j.	PROPN
easat-3376	348	5	m.	m.	PROPN
easat-3376	348	6	balouziyeh	balouziyeh	PROPN
easat-3376	348	7	,	,	PUNCT
easat-3376	348	8	a	a	DET
easat-3376	348	9	practical	practical	ADJ
easat-3376	348	10	guide	guide	NOUN
easat-3376	348	11	to	to	ADP
easat-3376	348	12	the	the	DET
easat-3376	348	13	legal	legal	ADJ
easat-3376	348	14	aspects	aspect	NOUN
easat-3376	348	15	of	of	ADP
easat-3376	348	16	international	international	ADJ
easat-3376	348	17	education	education	NOUN
easat-3376	348	18	.	.	PUNCT
easat-3376	349	1	springer	springer	NOUN
easat-3376	349	2	,	,	PUNCT
easat-3376	349	3	2016	2016	NUM
easat-3376	349	4	.	.	PUNCT
easat-3376	350	1	[	[	X
easat-3376	350	2	24	24	NUM
easat-3376	350	3	]	]	X
easat-3376	350	4	e.	e.	PROPN
easat-3376	350	5	dedoulis	dedoulis	PROPN
easat-3376	350	6	and	and	CCONJ
easat-3376	350	7	s.	s.	PROPN
easat-3376	350	8	leventis	leventis	PROPN
easat-3376	350	9	,	,	PUNCT
easat-3376	350	10	"	"	PUNCT
easat-3376	350	11	corporate	corporate	ADJ
easat-3376	350	12	social	social	ADJ
easat-3376	350	13	responsibility	responsibility	NOUN
easat-3376	350	14	and	and	CCONJ
easat-3376	350	15	auditor	auditor	NOUN
easat-3376	350	16	independence	independence	NOUN
easat-3376	350	17	:	:	PUNCT
easat-3376	350	18	the	the	DET
easat-3376	350	19	case	case	NOUN
easat-3376	350	20	of	of	ADP
easat-3376	350	21	the	the	DET
easat-3376	350	22	auditor	auditor	NOUN
easat-3376	350	23	–	–	PUNCT
easat-3376	350	24	client	client	NOUN
easat-3376	350	25	relationship	relationship	NOUN
easat-3376	350	26	,	,	PUNCT
easat-3376	350	27	"	"	PUNCT
easat-3376	350	28	journal	journal	NOUN
easat-3376	350	29	of	of	ADP
easat-3376	350	30	business	business	NOUN
easat-3376	350	31	ethics	ethic	NOUN
easat-3376	350	32	,	,	PUNCT
easat-3376	350	33	vol	vol	NOUN
easat-3376	350	34	.	.	PROPN
easat-3376	350	35	103	103	NUM
easat-3376	350	36	,	,	PUNCT
easat-3376	350	37	no	no	INTJ
easat-3376	350	38	.	.	NOUN
easat-3376	350	39	1	1	NUM
easat-3376	350	40	,	,	PUNCT
easat-3376	350	41	pp	pp	ADJ
easat-3376	350	42	.	.	PUNCT
easat-3376	351	1	19	19	NUM
easat-3376	351	2	-	-	SYM
easat-3376	351	3	32	32	NUM
easat-3376	351	4	,	,	PUNCT
easat-3376	351	5	2011	2011	NUM
easat-3376	351	6	.	.	PUNCT
easat-3376	352	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3376	352	2	https://doi.org/10.1080/09243453.2011.590704	https://doi.org/10.1080/09243453.2011.590704	PUNCT