id	sid	tid	token	lemma	pos
easat-3605	1	1	edelweiss	edelweiss	PROPN
easat-3605	1	2	applied	apply	VERB
easat-3605	1	3	science	science	NOUN
easat-3605	1	4	and	and	CCONJ
easat-3605	1	5	technology	technology	NOUN
easat-3605	1	6	issn	issn	PROPN
easat-3605	1	7	:	:	PUNCT
easat-3605	1	8	2576	2576	NUM
easat-3605	1	9	-	-	SYM
easat-3605	1	10	8484	8484	NUM
easat-3605	1	11	vol	vol	NOUN
easat-3605	1	12	.	.	PROPN
easat-3605	1	13	8	8	NUM
easat-3605	1	14	,	,	PUNCT
easat-3605	1	15	no	no	INTJ
easat-3605	1	16	.	.	NOUN
easat-3605	1	17	6	6	NUM
easat-3605	1	18	,	,	PUNCT
easat-3605	1	19	7419	7419	NUM
easat-3605	1	20	-	-	SYM
easat-3605	1	21	7429	7429	NUM
easat-3605	1	22	2024	2024	NUM
easat-3605	1	23	publisher	publisher	NOUN
easat-3605	1	24	:	:	PUNCT
easat-3605	1	25	learning	learn	VERB
easat-3605	1	26	gate	gate	NOUN
easat-3605	1	27	doi	doi	PROPN
easat-3605	1	28	:	:	PUNCT
easat-3605	1	29	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	1	30	©	©	PROPN
easat-3605	1	31	2024	2024	NUM
easat-3605	1	32	by	by	ADP
easat-3605	1	33	the	the	DET
easat-3605	1	34	authors	author	NOUN
easat-3605	1	35	;	;	PUNCT
easat-3605	1	36	licensee	licensee	PROPN
easat-3605	1	37	learning	learning	NOUN
easat-3605	1	38	gate	gate	NOUN
easat-3605	1	39	©	©	PROPN
easat-3605	1	40	2024	2024	NUM
easat-3605	1	41	by	by	ADP
easat-3605	1	42	the	the	DET
easat-3605	1	43	authors	author	NOUN
easat-3605	1	44	;	;	PUNCT
easat-3605	1	45	licensee	licensee	PROPN
easat-3605	1	46	learning	learn	VERB
easat-3605	1	47	gate	gate	NOUN
easat-3605	1	48	*	*	PUNCT
easat-3605	1	49	correspondence	correspondence	NOUN
easat-3605	1	50	:	:	PUNCT
easat-3605	2	1	mahouatnacer@gmail.com	mahouatnacer@gmail.com	X
easat-3605	2	2	exploring	explore	VERB
easat-3605	2	3	the	the	DET
easat-3605	2	4	external	external	ADJ
easat-3605	2	5	factors	factor	NOUN
easat-3605	2	6	affecting	affect	VERB
easat-3605	2	7	the	the	DET
easat-3605	2	8	effectiveness	effectiveness	NOUN
easat-3605	2	9	of	of	ADP
easat-3605	2	10	internal	internal	ADJ
easat-3605	2	11	audit	audit	NOUN
easat-3605	2	12	in	in	ADP
easat-3605	2	13	moroccan	moroccan	ADJ
easat-3605	2	14	public	public	ADJ
easat-3605	2	15	enterprises	enterprise	NOUN
easat-3605	2	16	with	with	ADP
easat-3605	2	17	commercial	commercial	ADJ
easat-3605	2	18	activities	activity	NOUN
easat-3605	2	19	:	:	PUNCT
easat-3605	2	20	a	a	DET
easat-3605	2	21	qualitative	qualitative	ADJ
easat-3605	2	22	approach	approach	NOUN
easat-3605	2	23	mehdi	mehdi	NOUN
easat-3605	2	24	gharrafi1	gharrafi1	PROPN
easat-3605	2	25	,	,	PUNCT
easat-3605	2	26	ismail	ismail	PROPN
easat-3605	2	27	bel	bel	NOUN
easat-3605	2	28	fellah2	fellah2	PROPN
easat-3605	2	29	,	,	PUNCT
easat-3605	2	30	assairh	assairh	NOUN
easat-3605	2	31	loubna3	loubna3	PROPN
easat-3605	2	32	,	,	PUNCT
easat-3605	2	33	nacer	nacer	PROPN
easat-3605	2	34	mahouat4	mahouat4	PROPN
easat-3605	2	35	*	*	PUNCT
easat-3605	2	36	,	,	PUNCT
easat-3605	2	37	benlakouiri	benlakouiri	ADV
easat-3605	2	38	abderrahim5	abderrahim5	NOUN
easat-3605	3	1	1the	1the	PROPN
easat-3605	3	2	sidi	sidi	NOUN
easat-3605	3	3	bennour	bennour	VERB
easat-3605	3	4	higher	high	ADJ
easat-3605	3	5	school	school	NOUN
easat-3605	3	6	of	of	ADP
easat-3605	3	7	technology	technology	NOUN
easat-3605	3	8	university	university	PROPN
easat-3605	3	9	of	of	ADP
easat-3605	3	10	chouaib	chouaib	PROPN
easat-3605	3	11	doukkalimorocco	doukkalimorocco	NOUN
easat-3605	3	12	,	,	PUNCT
easat-3605	3	13	laboratory	laboratory	NOUN
easat-3605	3	14	for	for	ADP
easat-3605	3	15	studies	study	NOUN
easat-3605	3	16	and	and	CCONJ
easat-3605	3	17	research	research	NOUN
easat-3605	3	18	in	in	ADP
easat-3605	3	19	economics	economic	NOUN
easat-3605	3	20	and	and	CCONJ
easat-3605	3	21	management	management	NOUN
easat-3605	3	22	(	(	PUNCT
easat-3605	3	23	lersem	lersem	NOUN
easat-3605	3	24	)	)	PUNCT
easat-3605	3	25	,	,	PUNCT
easat-3605	3	26	gharrafi.mehdi@ucd.ac.ma	gharrafi.mehdi@ucd.ac.ma	NOUN
easat-3605	3	27	(	(	PUNCT
easat-3605	3	28	m.g	m.g	PROPN
easat-3605	3	29	.	.	PROPN
easat-3605	3	30	)	)	PUNCT
easat-3605	3	31	.	.	PUNCT
easat-3605	4	1	2research	2research	NUM
easat-3605	4	2	laboratory	laboratory	NOUN
easat-3605	4	3	in	in	ADP
easat-3605	4	4	management	management	NOUN
easat-3605	4	5	of	of	ADP
easat-3605	4	6	organisations	organisation	NOUN
easat-3605	4	7	,	,	PUNCT
easat-3605	4	8	business	business	NOUN
easat-3605	4	9	law	law	NOUN
easat-3605	4	10	and	and	CCONJ
easat-3605	4	11	sustainable	sustainable	ADJ
easat-3605	4	12	,	,	PUNCT
easat-3605	4	13	development	development	NOUN
easat-3605	4	14	(	(	PUNCT
easat-3605	4	15	larmodad	larmodad	NOUN
easat-3605	4	16	)	)	PUNCT
easat-3605	4	17	,	,	PUNCT
easat-3605	4	18	faculty	faculty	NOUN
easat-3605	4	19	of	of	ADP
easat-3605	4	20	legal	legal	ADJ
easat-3605	4	21	,	,	PUNCT
easat-3605	4	22	economic	economic	ADJ
easat-3605	4	23	and	and	CCONJ
easat-3605	4	24	social	social	ADJ
easat-3605	4	25	sciences	science	NOUN
easat-3605	4	26	,	,	PUNCT
easat-3605	4	27	souissi	souissi	NOUN
easat-3605	4	28	,	,	PUNCT
easat-3605	4	29	mohammed	mohammed	PROPN
easat-3605	4	30	v	v	PROPN
easat-3605	4	31	university	university	NOUN
easat-3605	4	32	rabat	rabat	NOUN
easat-3605	4	33	,	,	PUNCT
easat-3605	4	34	morocco	morocco	PROPN
easat-3605	4	35	.	.	PUNCT
easat-3605	5	1	3laboratory	3laboratory	NUM
easat-3605	5	2	of	of	ADP
easat-3605	5	3	economic	economic	ADJ
easat-3605	5	4	and	and	CCONJ
easat-3605	5	5	public	public	ADJ
easat-3605	5	6	policy	policy	NOUN
easat-3605	5	7	sciences	science	NOUN
easat-3605	5	8	,	,	PUNCT
easat-3605	5	9	faculty	faculty	NOUN
easat-3605	5	10	of	of	ADP
easat-3605	5	11	economics	economic	NOUN
easat-3605	5	12	and	and	CCONJ
easat-3605	5	13	management	management	NOUN
easat-3605	5	14	,	,	PUNCT
easat-3605	5	15	kenitra	kenitra	PROPN
easat-3605	5	16	.	.	PROPN
easat-3605	6	1	4,5the	4,5the	DET
easat-3605	6	2	casablanca	casablanca	PROPN
easat-3605	6	3	higher	high	ADJ
easat-3605	6	4	school	school	NOUN
easat-3605	6	5	of	of	ADP
easat-3605	6	6	technology	technology	NOUN
easat-3605	6	7	,	,	PUNCT
easat-3605	6	8	hassan	hassan	PROPN
easat-3605	6	9	ii	ii	PROPN
easat-3605	6	10	university	university	PROPN
easat-3605	6	11	of	of	ADP
easat-3605	6	12	casablanca	casablanca	PROPN
easat-3605	6	13	;	;	PUNCT
easat-3605	6	14	mahouatnacer@gmail.com	mahouatnacer@gmail.com	X
easat-3605	6	15	(	(	PUNCT
easat-3605	6	16	n.m	n.m	PROPN
easat-3605	6	17	.	.	PROPN
easat-3605	6	18	)	)	PUNCT
easat-3605	6	19	.	.	PUNCT
easat-3605	7	1	abstract	abstract	ADV
easat-3605	7	2	:	:	PUNCT
easat-3605	7	3	the	the	DET
easat-3605	7	4	aim	aim	NOUN
easat-3605	7	5	of	of	ADP
easat-3605	7	6	this	this	DET
easat-3605	7	7	study	study	NOUN
easat-3605	7	8	is	be	AUX
easat-3605	7	9	to	to	PART
easat-3605	7	10	identify	identify	VERB
easat-3605	7	11	the	the	DET
easat-3605	7	12	external	external	ADJ
easat-3605	7	13	factors	factor	NOUN
easat-3605	7	14	affecting	affect	VERB
easat-3605	7	15	the	the	DET
easat-3605	7	16	effectiveness	effectiveness	NOUN
easat-3605	7	17	of	of	ADP
easat-3605	7	18	internal	internal	ADJ
easat-3605	7	19	auditing	auditing	NOUN
easat-3605	7	20	in	in	ADP
easat-3605	7	21	public	public	ADJ
easat-3605	7	22	companies	company	NOUN
easat-3605	7	23	with	with	ADP
easat-3605	7	24	commercial	commercial	ADJ
easat-3605	7	25	activities	activity	NOUN
easat-3605	7	26	in	in	ADP
easat-3605	7	27	morocco	morocco	PROPN
easat-3605	7	28	.	.	PUNCT
easat-3605	8	1	using	use	VERB
easat-3605	8	2	a	a	DET
easat-3605	8	3	qualitative	qualitative	ADJ
easat-3605	8	4	methodology	methodology	NOUN
easat-3605	8	5	based	base	VERB
easat-3605	8	6	on	on	ADP
easat-3605	8	7	semi	semi	ADJ
easat-3605	8	8	-	-	ADJ
easat-3605	8	9	directive	directive	ADJ
easat-3605	8	10	interviews	interview	NOUN
easat-3605	8	11	with	with	ADP
easat-3605	8	12	24	24	NUM
easat-3605	8	13	internal	internal	ADJ
easat-3605	8	14	auditors	auditor	NOUN
easat-3605	8	15	,	,	PUNCT
easat-3605	8	16	audit	audit	NOUN
easat-3605	8	17	managers	manager	NOUN
easat-3605	8	18	and	and	CCONJ
easat-3605	8	19	managers	manager	NOUN
easat-3605	8	20	,	,	PUNCT
easat-3605	8	21	the	the	DET
easat-3605	8	22	study	study	NOUN
easat-3605	8	23	explored	explore	VERB
easat-3605	8	24	the	the	DET
easat-3605	8	25	challenges	challenge	NOUN
easat-3605	8	26	faced	face	VERB
easat-3605	8	27	by	by	ADP
easat-3605	8	28	these	these	DET
easat-3605	8	29	departments	department	NOUN
easat-3605	8	30	.	.	PUNCT
easat-3605	9	1	the	the	DET
easat-3605	9	2	results	result	NOUN
easat-3605	9	3	highlight	highlight	VERB
easat-3605	9	4	several	several	ADJ
easat-3605	9	5	key	key	ADJ
easat-3605	9	6	factors	factor	NOUN
easat-3605	9	7	influencing	influence	VERB
easat-3605	9	8	the	the	DET
easat-3605	9	9	effectiveness	effectiveness	NOUN
easat-3605	9	10	of	of	ADP
easat-3605	9	11	internal	internal	ADJ
easat-3605	9	12	auditing	auditing	NOUN
easat-3605	9	13	.	.	PUNCT
easat-3605	10	1	top	top	ADJ
easat-3605	10	2	management	management	NOUN
easat-3605	10	3	support	support	NOUN
easat-3605	10	4	is	be	AUX
easat-3605	10	5	essential	essential	ADJ
easat-3605	10	6	to	to	PART
easat-3605	10	7	ensure	ensure	VERB
easat-3605	10	8	auditors	auditor	NOUN
easat-3605	10	9	'	'	PART
easat-3605	10	10	independence	independence	NOUN
easat-3605	10	11	and	and	CCONJ
easat-3605	10	12	effectiveness	effectiveness	NOUN
easat-3605	10	13	.	.	PUNCT
easat-3605	11	1	however	however	ADV
easat-3605	11	2	,	,	PUNCT
easat-3605	11	3	a	a	DET
easat-3605	11	4	lack	lack	NOUN
easat-3605	11	5	of	of	ADP
easat-3605	11	6	support	support	NOUN
easat-3605	11	7	from	from	ADP
easat-3605	11	8	top	top	ADJ
easat-3605	11	9	management	management	NOUN
easat-3605	11	10	limits	limit	VERB
easat-3605	11	11	their	their	PRON
easat-3605	11	12	ability	ability	NOUN
easat-3605	11	13	to	to	PART
easat-3605	11	14	conduct	conduct	VERB
easat-3605	11	15	effective	effective	ADJ
easat-3605	11	16	audits	audits	NOUN
easat-3605	11	17	.	.	PUNCT
easat-3605	12	1	in	in	ADP
easat-3605	12	2	addition	addition	NOUN
easat-3605	12	3	,	,	PUNCT
easat-3605	12	4	the	the	DET
easat-3605	12	5	human	human	ADJ
easat-3605	12	6	,	,	PUNCT
easat-3605	12	7	financial	financial	ADJ
easat-3605	12	8	and	and	CCONJ
easat-3605	12	9	material	material	NOUN
easat-3605	12	10	resources	resource	NOUN
easat-3605	12	11	allocated	allocate	VERB
easat-3605	12	12	to	to	ADP
easat-3605	12	13	auditing	auditing	NOUN
easat-3605	12	14	are	be	AUX
easat-3605	12	15	often	often	ADV
easat-3605	12	16	insufficient	insufficient	ADJ
easat-3605	12	17	,	,	PUNCT
easat-3605	12	18	which	which	PRON
easat-3605	12	19	affects	affect	VERB
easat-3605	12	20	the	the	DET
easat-3605	12	21	quality	quality	NOUN
easat-3605	12	22	of	of	ADP
easat-3605	12	23	assessments	assessment	NOUN
easat-3605	12	24	.	.	PUNCT
easat-3605	13	1	implementation	implementation	NOUN
easat-3605	13	2	of	of	ADP
easat-3605	13	3	audit	audit	NOUN
easat-3605	13	4	recommendations	recommendation	NOUN
easat-3605	13	5	is	be	AUX
easat-3605	13	6	also	also	ADV
easat-3605	13	7	a	a	DET
easat-3605	13	8	weak	weak	ADJ
easat-3605	13	9	point	point	NOUN
easat-3605	13	10	:	:	PUNCT
easat-3605	13	11	resistance	resistance	NOUN
easat-3605	13	12	to	to	PART
easat-3605	13	13	change	change	VERB
easat-3605	13	14	and	and	CCONJ
easat-3605	13	15	lack	lack	NOUN
easat-3605	13	16	of	of	ADP
easat-3605	13	17	follow	follow	NOUN
easat-3605	13	18	-	-	PUNCT
easat-3605	13	19	up	up	ADP
easat-3605	13	20	prevent	prevent	VERB
easat-3605	13	21	continuous	continuous	ADJ
easat-3605	13	22	improvement	improvement	NOUN
easat-3605	13	23	of	of	ADP
easat-3605	13	24	practices	practice	NOUN
easat-3605	13	25	.	.	PUNCT
easat-3605	14	1	finally	finally	ADV
easat-3605	14	2	,	,	PUNCT
easat-3605	14	3	fluid	fluid	ADJ
easat-3605	14	4	communication	communication	NOUN
easat-3605	14	5	between	between	ADP
easat-3605	14	6	different	different	ADJ
easat-3605	14	7	departments	department	NOUN
easat-3605	14	8	is	be	AUX
easat-3605	14	9	crucial	crucial	ADJ
easat-3605	14	10	,	,	PUNCT
easat-3605	14	11	but	but	CCONJ
easat-3605	14	12	is	be	AUX
easat-3605	14	13	often	often	ADV
easat-3605	14	14	hampered	hamper	VERB
easat-3605	14	15	by	by	ADP
easat-3605	14	16	organizational	organizational	ADJ
easat-3605	14	17	silos	silo	NOUN
easat-3605	14	18	,	,	PUNCT
easat-3605	14	19	limiting	limit	VERB
easat-3605	14	20	access	access	NOUN
easat-3605	14	21	to	to	ADP
easat-3605	14	22	the	the	DET
easat-3605	14	23	information	information	NOUN
easat-3605	14	24	needed	need	VERB
easat-3605	14	25	for	for	ADP
easat-3605	14	26	a	a	DET
easat-3605	14	27	complete	complete	ADJ
easat-3605	14	28	assessment	assessment	NOUN
easat-3605	14	29	.	.	PUNCT
easat-3605	15	1	to	to	PART
easat-3605	15	2	improve	improve	VERB
easat-3605	15	3	the	the	DET
easat-3605	15	4	effectiveness	effectiveness	NOUN
easat-3605	15	5	of	of	ADP
easat-3605	15	6	internal	internal	ADJ
easat-3605	15	7	auditing	auditing	NOUN
easat-3605	15	8	,	,	PUNCT
easat-3605	15	9	it	it	PRON
easat-3605	15	10	is	be	AUX
easat-3605	15	11	therefore	therefore	ADV
easat-3605	15	12	necessary	necessary	ADJ
easat-3605	15	13	to	to	PART
easat-3605	15	14	strengthen	strengthen	VERB
easat-3605	15	15	managerial	managerial	ADJ
easat-3605	15	16	support	support	NOUN
easat-3605	15	17	,	,	PUNCT
easat-3605	15	18	allocate	allocate	VERB
easat-3605	15	19	more	more	ADJ
easat-3605	15	20	resources	resource	NOUN
easat-3605	15	21	and	and	CCONJ
easat-3605	15	22	improve	improve	VERB
easat-3605	15	23	inter	inter	ADJ
easat-3605	15	24	-	-	ADJ
easat-3605	15	25	departmental	departmental	ADJ
easat-3605	15	26	communication	communication	NOUN
easat-3605	15	27	and	and	CCONJ
easat-3605	15	28	the	the	DET
easat-3605	15	29	implementation	implementation	NOUN
easat-3605	15	30	of	of	ADP
easat-3605	15	31	recommendations	recommendation	NOUN
easat-3605	15	32	.	.	PUNCT
easat-3605	16	1	keywords	keyword	NOUN
easat-3605	16	2	:	:	PUNCT
easat-3605	16	3	efficiency	efficiency	NOUN
easat-3605	16	4	,	,	PUNCT
easat-3605	16	5	external	external	ADJ
easat-3605	16	6	factors	factor	NOUN
easat-3605	16	7	,	,	PUNCT
easat-3605	16	8	implementation	implementation	NOUN
easat-3605	16	9	of	of	ADP
easat-3605	16	10	recommendations	recommendation	NOUN
easat-3605	16	11	,	,	PUNCT
easat-3605	16	12	inter	inter	ADJ
easat-3605	16	13	-	-	ADJ
easat-3605	16	14	departmental	departmental	ADJ
easat-3605	16	15	communication	communication	NOUN
easat-3605	16	16	,	,	PUNCT
easat-3605	16	17	internal	internal	ADJ
easat-3605	16	18	audit	audit	NOUN
easat-3605	16	19	,	,	PUNCT
easat-3605	16	20	public	public	ADJ
easat-3605	16	21	enterprises	enterprise	NOUN
easat-3605	16	22	,	,	PUNCT
easat-3605	16	23	resource	resource	NOUN
easat-3605	16	24	support	support	NOUN
easat-3605	16	25	.	.	PUNCT
easat-3605	17	1	1	1	X
easat-3605	17	2	.	.	X
easat-3605	17	3	introduction	introduction	NOUN
easat-3605	17	4	internal	internal	ADJ
easat-3605	17	5	auditing	auditing	NOUN
easat-3605	17	6	occupies	occupy	VERB
easat-3605	17	7	a	a	DET
easat-3605	17	8	strategic	strategic	ADJ
easat-3605	17	9	position	position	NOUN
easat-3605	17	10	in	in	ADP
easat-3605	17	11	the	the	DET
easat-3605	17	12	governance	governance	NOUN
easat-3605	17	13	of	of	ADP
easat-3605	17	14	modern	modern	ADJ
easat-3605	17	15	organizations	organization	NOUN
easat-3605	17	16	,	,	PUNCT
easat-3605	17	17	constituting	constitute	VERB
easat-3605	17	18	not	not	PART
easat-3605	17	19	only	only	ADV
easat-3605	17	20	a	a	DET
easat-3605	17	21	control	control	NOUN
easat-3605	17	22	and	and	CCONJ
easat-3605	17	23	compliance	compliance	NOUN
easat-3605	17	24	tool	tool	NOUN
easat-3605	17	25	,	,	PUNCT
easat-3605	17	26	but	but	CCONJ
easat-3605	17	27	also	also	ADV
easat-3605	17	28	an	an	DET
easat-3605	17	29	essential	essential	ADJ
easat-3605	17	30	lever	lever	NOUN
easat-3605	17	31	for	for	ADP
easat-3605	17	32	organizational	organizational	ADJ
easat-3605	17	33	performance	performance	NOUN
easat-3605	17	34	and	and	CCONJ
easat-3605	17	35	risk	risk	NOUN
easat-3605	17	36	management	management	NOUN
easat-3605	17	37	(	(	PUNCT
easat-3605	17	38	mahouat	mahouat	PROPN
easat-3605	17	39	&	&	CCONJ
easat-3605	17	40	al	al	PROPN
easat-3605	17	41	,	,	PUNCT
easat-3605	17	42	2024	2024	NUM
easat-3605	17	43	)	)	PUNCT
easat-3605	17	44	.	.	PUNCT
easat-3605	18	1	in	in	ADP
easat-3605	18	2	an	an	DET
easat-3605	18	3	increasingly	increasingly	ADV
easat-3605	18	4	complex	complex	ADJ
easat-3605	18	5	global	global	ADJ
easat-3605	18	6	context	context	NOUN
easat-3605	18	7	,	,	PUNCT
easat-3605	18	8	marked	mark	VERB
easat-3605	18	9	by	by	ADP
easat-3605	18	10	growing	grow	VERB
easat-3605	18	11	interdependence	interdependence	NOUN
easat-3605	18	12	of	of	ADP
easat-3605	18	13	economic	economic	ADJ
easat-3605	18	14	systems	system	NOUN
easat-3605	18	15	and	and	CCONJ
easat-3605	18	16	a	a	DET
easat-3605	18	17	proliferation	proliferation	NOUN
easat-3605	18	18	of	of	ADP
easat-3605	18	19	crises	crisis	NOUN
easat-3605	18	20	,	,	PUNCT
easat-3605	18	21	its	its	PRON
easat-3605	18	22	role	role	NOUN
easat-3605	18	23	is	be	AUX
easat-3605	18	24	becoming	become	VERB
easat-3605	18	25	crucial	crucial	ADJ
easat-3605	18	26	in	in	ADP
easat-3605	18	27	ensuring	ensure	VERB
easat-3605	18	28	transparency	transparency	NOUN
easat-3605	18	29	,	,	PUNCT
easat-3605	18	30	regulatory	regulatory	ADJ
easat-3605	18	31	compliance	compliance	NOUN
easat-3605	18	32	and	and	CCONJ
easat-3605	18	33	stakeholder	stakeholder	NOUN
easat-3605	18	34	confidence	confidence	NOUN
easat-3605	18	35	(	(	PUNCT
easat-3605	18	36	ali	ali	PROPN
easat-3605	18	37	et	et	PROPN
easat-3605	18	38	al	al	PROPN
easat-3605	18	39	.	.	PROPN
easat-3605	18	40	,	,	PUNCT
easat-3605	18	41	2022	2022	NUM
easat-3605	18	42	)	)	PUNCT
easat-3605	18	43	.	.	PUNCT
easat-3605	19	1	international	international	ADJ
easat-3605	19	2	standards	standard	NOUN
easat-3605	19	3	,	,	PUNCT
easat-3605	19	4	such	such	ADJ
easat-3605	19	5	as	as	ADP
easat-3605	19	6	those	those	PRON
easat-3605	19	7	issued	issue	VERB
easat-3605	19	8	by	by	ADP
easat-3605	19	9	the	the	DET
easat-3605	19	10	institute	institute	PROPN
easat-3605	19	11	of	of	ADP
easat-3605	19	12	internal	internal	ADJ
easat-3605	19	13	auditors	auditor	NOUN
easat-3605	19	14	(	(	PUNCT
easat-3605	19	15	iia	iia	NOUN
easat-3605	19	16	,	,	PUNCT
easat-3605	19	17	2020	2020	NUM
easat-3605	19	18	)	)	PUNCT
easat-3605	19	19	,	,	PUNCT
easat-3605	19	20	aim	aim	VERB
easat-3605	19	21	to	to	PART
easat-3605	19	22	standardize	standardize	VERB
easat-3605	19	23	practices	practice	NOUN
easat-3605	19	24	,	,	PUNCT
easat-3605	19	25	while	while	SCONJ
easat-3605	19	26	highlighting	highlight	VERB
easat-3605	19	27	the	the	DET
easat-3605	19	28	need	need	NOUN
easat-3605	19	29	to	to	PART
easat-3605	19	30	adapt	adapt	VERB
easat-3605	19	31	these	these	PRON
easat-3605	19	32	to	to	ADP
easat-3605	19	33	the	the	DET
easat-3605	19	34	specificities	specificity	NOUN
easat-3605	19	35	of	of	ADP
easat-3605	19	36	local	local	ADJ
easat-3605	19	37	contexts	contexts	NOUN
easat-3605	19	38	.	.	PUNCT
easat-3605	20	1	in	in	ADP
easat-3605	20	2	this	this	DET
easat-3605	20	3	context	context	NOUN
easat-3605	20	4	,	,	PUNCT
easat-3605	20	5	public	public	ADJ
easat-3605	20	6	companies	company	NOUN
easat-3605	20	7	are	be	AUX
easat-3605	20	8	characterized	characterize	VERB
easat-3605	20	9	by	by	ADP
easat-3605	20	10	their	their	PRON
easat-3605	20	11	dual	dual	ADJ
easat-3605	20	12	mission	mission	NOUN
easat-3605	20	13	:	:	PUNCT
easat-3605	20	14	to	to	PART
easat-3605	20	15	satisfy	satisfy	VERB
easat-3605	20	16	citizens	citizen	NOUN
easat-3605	20	17	'	'	PART
easat-3605	20	18	expectations	expectation	NOUN
easat-3605	20	19	in	in	ADP
easat-3605	20	20	terms	term	NOUN
easat-3605	20	21	of	of	ADP
easat-3605	20	22	public	public	ADJ
easat-3605	20	23	service	service	NOUN
easat-3605	20	24	,	,	PUNCT
easat-3605	20	25	while	while	SCONJ
easat-3605	20	26	at	at	ADP
easat-3605	20	27	the	the	DET
easat-3605	20	28	same	same	ADJ
easat-3605	20	29	time	time	NOUN
easat-3605	20	30	meeting	meet	VERB
easat-3605	20	31	the	the	DET
easat-3605	20	32	imperatives	imperative	NOUN
easat-3605	20	33	of	of	ADP
easat-3605	20	34	profitability	profitability	NOUN
easat-3605	20	35	and	and	CCONJ
easat-3605	20	36	competitiveness	competitiveness	NOUN
easat-3605	20	37	.	.	PUNCT
easat-3605	21	1	in	in	ADP
easat-3605	21	2	morocco	morocco	PROPN
easat-3605	21	3	,	,	PUNCT
easat-3605	21	4	state	state	NOUN
easat-3605	21	5	-	-	PUNCT
easat-3605	21	6	owned	own	VERB
easat-3605	21	7	companies	company	NOUN
easat-3605	21	8	with	with	ADP
easat-3605	21	9	commercial	commercial	ADJ
easat-3605	21	10	activities	activity	NOUN
easat-3605	21	11	represent	represent	VERB
easat-3605	21	12	an	an	DET
easat-3605	21	13	essential	essential	ADJ
easat-3605	21	14	pillar	pillar	NOUN
easat-3605	21	15	of	of	ADP
easat-3605	21	16	the	the	DET
easat-3605	21	17	national	national	ADJ
easat-3605	21	18	economy	economy	NOUN
easat-3605	21	19	,	,	PUNCT
easat-3605	21	20	operating	operate	VERB
easat-3605	21	21	in	in	ADP
easat-3605	21	22	strategic	strategic	ADJ
easat-3605	21	23	sectors	sector	NOUN
easat-3605	21	24	such	such	ADJ
easat-3605	21	25	as	as	ADP
easat-3605	21	26	energy	energy	NOUN
easat-3605	21	27	,	,	PUNCT
easat-3605	21	28	infrastructure	infrastructure	NOUN
easat-3605	21	29	and	and	CCONJ
easat-3605	21	30	financial	financial	ADJ
easat-3605	21	31	services	service	NOUN
easat-3605	21	32	(	(	PUNCT
easat-3605	21	33	gharrafi	gharrafi	NOUN
easat-3605	21	34	,	,	PUNCT
easat-3605	21	35	2022	2022	NUM
easat-3605	21	36	)	)	PUNCT
easat-3605	21	37	.	.	PUNCT
easat-3605	22	1	these	these	DET
easat-3605	22	2	companies	company	NOUN
easat-3605	22	3	face	face	VERB
easat-3605	22	4	growing	grow	VERB
easat-3605	22	5	demands	demand	NOUN
easat-3605	22	6	for	for	ADP
easat-3605	22	7	transparency	transparency	NOUN
easat-3605	22	8	and	and	CCONJ
easat-3605	22	9	efficiency	efficiency	NOUN
easat-3605	22	10	,	,	PUNCT
easat-3605	22	11	amplified	amplify	VERB
easat-3605	22	12	by	by	ADP
easat-3605	22	13	institutional	institutional	ADJ
easat-3605	22	14	reforms	reform	NOUN
easat-3605	22	15	aimed	aim	VERB
easat-3605	22	16	at	at	ADP
easat-3605	22	17	modernizing	modernize	VERB
easat-3605	22	18	their	their	PRON
easat-3605	22	19	governance	governance	NOUN
easat-3605	22	20	(	(	PUNCT
easat-3605	22	21	benamar	benamar	PROPN
easat-3605	22	22	et	et	PROPN
easat-3605	22	23	al	al	PROPN
easat-3605	22	24	.	.	PROPN
easat-3605	22	25	,	,	PUNCT
easat-3605	22	26	2023	2023	NUM
easat-3605	22	27	)	)	PUNCT
easat-3605	22	28	.	.	PUNCT
easat-3605	23	1	however	however	ADV
easat-3605	23	2	,	,	PUNCT
easat-3605	23	3	despite	despite	SCONJ
easat-3605	23	4	7420	7420	NUM
easat-3605	23	5	edelweiss	edelweiss	PROPN
easat-3605	23	6	applied	apply	VERB
easat-3605	23	7	science	science	NOUN
easat-3605	23	8	and	and	CCONJ
easat-3605	23	9	technology	technology	NOUN
easat-3605	23	10	issn	issn	PROPN
easat-3605	23	11	:	:	PUNCT
easat-3605	23	12	2576	2576	NUM
easat-3605	23	13	-	-	SYM
easat-3605	23	14	8484	8484	NUM
easat-3605	23	15	vol	vol	NOUN
easat-3605	23	16	.	.	PROPN
easat-3605	23	17	8	8	NUM
easat-3605	23	18	,	,	PUNCT
easat-3605	23	19	no	no	INTJ
easat-3605	23	20	.	.	NOUN
easat-3605	23	21	6	6	NUM
easat-3605	23	22	:	:	PUNCT
easat-3605	23	23	7419	7419	NUM
easat-3605	23	24	-	-	SYM
easat-3605	23	25	7429	7429	NUM
easat-3605	23	26	,	,	PUNCT
easat-3605	23	27	2024	2024	NUM
easat-3605	23	28	doi	doi	NOUN
easat-3605	23	29	:	:	PUNCT
easat-3605	23	30	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	23	31	©	©	PROPN
easat-3605	23	32	2024	2024	NUM
easat-3605	23	33	by	by	ADP
easat-3605	23	34	the	the	DET
easat-3605	23	35	author	author	NOUN
easat-3605	23	36	;	;	PUNCT
easat-3605	23	37	licensee	licensee	PROPN
easat-3605	23	38	learning	learning	NOUN
easat-3605	23	39	gate	gate	VERB
easat-3605	23	40	this	this	DET
easat-3605	23	41	recognition	recognition	NOUN
easat-3605	23	42	of	of	ADP
easat-3605	23	43	the	the	DET
easat-3605	23	44	importance	importance	NOUN
easat-3605	23	45	of	of	ADP
easat-3605	23	46	internal	internal	ADJ
easat-3605	23	47	auditing	auditing	NOUN
easat-3605	23	48	,	,	PUNCT
easat-3605	23	49	its	its	PRON
easat-3605	23	50	effectiveness	effectiveness	NOUN
easat-3605	23	51	remains	remain	VERB
easat-3605	23	52	a	a	DET
easat-3605	23	53	major	major	ADJ
easat-3605	23	54	challenge	challenge	NOUN
easat-3605	23	55	.	.	PUNCT
easat-3605	24	1	several	several	ADJ
easat-3605	24	2	studies	study	NOUN
easat-3605	24	3	highlight	highlight	VERB
easat-3605	24	4	issues	issue	NOUN
easat-3605	24	5	such	such	ADJ
easat-3605	24	6	as	as	ADP
easat-3605	24	7	the	the	DET
easat-3605	24	8	independence	independence	NOUN
easat-3605	24	9	of	of	ADP
easat-3605	24	10	audit	audit	NOUN
easat-3605	24	11	functions	function	NOUN
easat-3605	24	12	,	,	PUNCT
easat-3605	24	13	limited	limited	ADJ
easat-3605	24	14	access	access	NOUN
easat-3605	24	15	to	to	ADP
easat-3605	24	16	advanced	advanced	ADJ
easat-3605	24	17	technological	technological	ADJ
easat-3605	24	18	resources	resource	NOUN
easat-3605	24	19	and	and	CCONJ
easat-3605	24	20	insufficient	insufficient	ADJ
easat-3605	24	21	auditor	auditor	NOUN
easat-3605	24	22	training	training	NOUN
easat-3605	24	23	(	(	PUNCT
easat-3605	24	24	bouaziz	bouaziz	NOUN
easat-3605	24	25	&	&	CCONJ
easat-3605	24	26	srairi	srairi	NOUN
easat-3605	24	27	,	,	PUNCT
easat-3605	24	28	2022	2022	NUM
easat-3605	24	29	)	)	PUNCT
easat-3605	24	30	.	.	PUNCT
easat-3605	25	1	these	these	DET
easat-3605	25	2	factors	factor	NOUN
easat-3605	25	3	,	,	PUNCT
easat-3605	25	4	combined	combine	VERB
easat-3605	25	5	with	with	ADP
easat-3605	25	6	external	external	ADJ
easat-3605	25	7	pressures	pressure	NOUN
easat-3605	25	8	such	such	ADJ
easat-3605	25	9	as	as	ADP
easat-3605	25	10	heightened	heightened	ADJ
easat-3605	25	11	stakeholder	stakeholder	NOUN
easat-3605	25	12	expectations	expectation	NOUN
easat-3605	25	13	and	and	CCONJ
easat-3605	25	14	regulatory	regulatory	ADJ
easat-3605	25	15	changes	change	NOUN
easat-3605	25	16	,	,	PUNCT
easat-3605	25	17	directly	directly	ADV
easat-3605	25	18	affect	affect	VERB
easat-3605	25	19	the	the	DET
easat-3605	25	20	ability	ability	NOUN
easat-3605	25	21	of	of	ADP
easat-3605	25	22	internal	internal	ADJ
easat-3605	25	23	audits	audit	NOUN
easat-3605	25	24	to	to	PART
easat-3605	25	25	contribute	contribute	VERB
easat-3605	25	26	fully	fully	ADV
easat-3605	25	27	to	to	ADP
easat-3605	25	28	organizational	organizational	ADJ
easat-3605	25	29	performance	performance	NOUN
easat-3605	25	30	(	(	PUNCT
easat-3605	25	31	gharrafi	gharrafi	PROPN
easat-3605	25	32	&	&	CCONJ
easat-3605	25	33	al	al	PROPN
easat-3605	25	34	,	,	PUNCT
easat-3605	25	35	2024	2024	NUM
easat-3605	25	36	)	)	PUNCT
easat-3605	25	37	.	.	PUNCT
easat-3605	26	1	international	international	ADJ
easat-3605	26	2	research	research	NOUN
easat-3605	26	3	shows	show	VERB
easat-3605	26	4	that	that	SCONJ
easat-3605	26	5	the	the	DET
easat-3605	26	6	effectiveness	effectiveness	NOUN
easat-3605	26	7	of	of	ADP
easat-3605	26	8	internal	internal	ADJ
easat-3605	26	9	audit	audit	NOUN
easat-3605	26	10	functions	function	NOUN
easat-3605	26	11	is	be	AUX
easat-3605	26	12	strongly	strongly	ADV
easat-3605	26	13	influenced	influence	VERB
easat-3605	26	14	by	by	ADP
easat-3605	26	15	external	external	ADJ
easat-3605	26	16	factors	factor	NOUN
easat-3605	26	17	,	,	PUNCT
easat-3605	26	18	including	include	VERB
easat-3605	26	19	the	the	DET
easat-3605	26	20	stability	stability	NOUN
easat-3605	26	21	of	of	ADP
easat-3605	26	22	the	the	DET
easat-3605	26	23	regulatory	regulatory	ADJ
easat-3605	26	24	framework	framework	NOUN
easat-3605	26	25	,	,	PUNCT
easat-3605	26	26	the	the	DET
easat-3605	26	27	adoption	adoption	NOUN
easat-3605	26	28	of	of	ADP
easat-3605	26	29	emerging	emerge	VERB
easat-3605	26	30	technologies	technology	NOUN
easat-3605	26	31	and	and	CCONJ
easat-3605	26	32	socio	socio	NOUN
easat-3605	26	33	-	-	PUNCT
easat-3605	26	34	political	political	ADJ
easat-3605	26	35	dynamics	dynamic	NOUN
easat-3605	26	36	(	(	PUNCT
easat-3605	26	37	mihret	mihret	NOUN
easat-3605	26	38	et	et	PROPN
easat-3605	26	39	al	al	PROPN
easat-3605	26	40	.	.	PROPN
easat-3605	26	41	,	,	PUNCT
easat-3605	26	42	2020	2020	NUM
easat-3605	26	43	)	)	PUNCT
easat-3605	26	44	.	.	PUNCT
easat-3605	27	1	the	the	DET
easat-3605	27	2	integration	integration	NOUN
easat-3605	27	3	of	of	ADP
easat-3605	27	4	technologies	technology	NOUN
easat-3605	27	5	such	such	ADJ
easat-3605	27	6	as	as	ADP
easat-3605	27	7	artificial	artificial	ADJ
easat-3605	27	8	intelligence	intelligence	NOUN
easat-3605	27	9	and	and	CCONJ
easat-3605	27	10	data	datum	NOUN
easat-3605	27	11	analytics	analytic	NOUN
easat-3605	27	12	has	have	AUX
easat-3605	27	13	begun	begin	VERB
easat-3605	27	14	to	to	PART
easat-3605	27	15	transform	transform	VERB
easat-3605	27	16	the	the	DET
easat-3605	27	17	role	role	NOUN
easat-3605	27	18	of	of	ADP
easat-3605	27	19	auditors	auditor	NOUN
easat-3605	27	20	,	,	PUNCT
easat-3605	27	21	requiring	require	VERB
easat-3605	27	22	rapid	rapid	ADJ
easat-3605	27	23	adaptation	adaptation	NOUN
easat-3605	27	24	to	to	PART
easat-3605	27	25	meet	meet	VERB
easat-3605	27	26	new	new	ADJ
easat-3605	27	27	challenges	challenge	NOUN
easat-3605	27	28	(	(	PUNCT
easat-3605	27	29	ali	ali	PROPN
easat-3605	27	30	et	et	PROPN
easat-3605	27	31	al	al	PROPN
easat-3605	27	32	.	.	PROPN
easat-3605	27	33	,	,	PUNCT
easat-3605	27	34	2022	2022	NUM
easat-3605	27	35	)	)	PUNCT
easat-3605	27	36	.	.	PUNCT
easat-3605	28	1	however	however	ADV
easat-3605	28	2	,	,	PUNCT
easat-3605	28	3	these	these	DET
easat-3605	28	4	transformations	transformation	NOUN
easat-3605	28	5	are	be	AUX
easat-3605	28	6	not	not	PART
easat-3605	28	7	being	be	AUX
easat-3605	28	8	uniformly	uniformly	ADV
easat-3605	28	9	adopted	adopt	VERB
easat-3605	28	10	,	,	PUNCT
easat-3605	28	11	particularly	particularly	ADV
easat-3605	28	12	in	in	ADP
easat-3605	28	13	emerging	emerge	VERB
easat-3605	28	14	economies	economy	NOUN
easat-3605	28	15	where	where	SCONJ
easat-3605	28	16	institutional	institutional	ADJ
easat-3605	28	17	and	and	CCONJ
easat-3605	28	18	technological	technological	ADJ
easat-3605	28	19	constraints	constraint	NOUN
easat-3605	28	20	remain	remain	VERB
easat-3605	28	21	significant	significant	ADJ
easat-3605	28	22	.	.	PUNCT
easat-3605	29	1	in	in	ADP
easat-3605	29	2	the	the	DET
easat-3605	29	3	moroccan	moroccan	ADJ
easat-3605	29	4	context	context	NOUN
easat-3605	29	5	,	,	PUNCT
easat-3605	29	6	the	the	DET
easat-3605	29	7	modernization	modernization	NOUN
easat-3605	29	8	of	of	ADP
easat-3605	29	9	internal	internal	ADJ
easat-3605	29	10	audit	audit	NOUN
easat-3605	29	11	practices	practice	NOUN
easat-3605	29	12	is	be	AUX
easat-3605	29	13	part	part	NOUN
easat-3605	29	14	of	of	ADP
easat-3605	29	15	a	a	DET
easat-3605	29	16	broader	broad	ADJ
easat-3605	29	17	dynamic	dynamic	NOUN
easat-3605	29	18	of	of	ADP
easat-3605	29	19	economic	economic	ADJ
easat-3605	29	20	and	and	CCONJ
easat-3605	29	21	administrative	administrative	ADJ
easat-3605	29	22	reforms	reform	NOUN
easat-3605	29	23	.	.	PUNCT
easat-3605	30	1	these	these	DET
easat-3605	30	2	reforms	reform	NOUN
easat-3605	30	3	aim	aim	VERB
easat-3605	30	4	to	to	PART
easat-3605	30	5	improve	improve	VERB
easat-3605	30	6	the	the	DET
easat-3605	30	7	performance	performance	NOUN
easat-3605	30	8	of	of	ADP
easat-3605	30	9	public	public	ADJ
easat-3605	30	10	companies	company	NOUN
easat-3605	30	11	by	by	ADP
easat-3605	30	12	strengthening	strengthen	VERB
easat-3605	30	13	their	their	PRON
easat-3605	30	14	governance	governance	NOUN
easat-3605	30	15	and	and	CCONJ
easat-3605	30	16	aligning	align	VERB
easat-3605	30	17	their	their	PRON
easat-3605	30	18	practices	practice	NOUN
easat-3605	30	19	with	with	ADP
easat-3605	30	20	international	international	ADJ
easat-3605	30	21	standards	standard	NOUN
easat-3605	30	22	(	(	PUNCT
easat-3605	30	23	elhamma	elhamma	PROPN
easat-3605	30	24	&	&	CCONJ
easat-3605	30	25	feudjo	feudjo	PROPN
easat-3605	30	26	,	,	PUNCT
easat-3605	30	27	2019	2019	NUM
easat-3605	30	28	)	)	PUNCT
easat-3605	30	29	.	.	PUNCT
easat-3605	31	1	yet	yet	ADV
easat-3605	31	2	challenges	challenge	VERB
easat-3605	31	3	specific	specific	ADJ
easat-3605	31	4	to	to	ADP
easat-3605	31	5	this	this	DET
easat-3605	31	6	context	context	NOUN
easat-3605	31	7	persist	persist	NOUN
easat-3605	31	8	.	.	PUNCT
easat-3605	32	1	the	the	DET
easat-3605	32	2	heterogeneity	heterogeneity	NOUN
easat-3605	32	3	of	of	ADP
easat-3605	32	4	organizational	organizational	ADJ
easat-3605	32	5	structures	structure	NOUN
easat-3605	32	6	,	,	PUNCT
easat-3605	32	7	budgetary	budgetary	ADJ
easat-3605	32	8	constraints	constraint	NOUN
easat-3605	32	9	and	and	CCONJ
easat-3605	32	10	the	the	DET
easat-3605	32	11	weight	weight	NOUN
easat-3605	32	12	of	of	ADP
easat-3605	32	13	organizational	organizational	ADJ
easat-3605	32	14	culture	culture	NOUN
easat-3605	32	15	are	be	AUX
easat-3605	32	16	all	all	PRON
easat-3605	32	17	factors	factor	NOUN
easat-3605	32	18	that	that	PRON
easat-3605	32	19	complicate	complicate	VERB
easat-3605	32	20	the	the	DET
easat-3605	32	21	implementation	implementation	NOUN
easat-3605	32	22	of	of	ADP
easat-3605	32	23	reforms	reform	NOUN
easat-3605	32	24	.	.	PUNCT
easat-3605	33	1	these	these	DET
easat-3605	33	2	particularities	particularity	NOUN
easat-3605	33	3	make	make	VERB
easat-3605	33	4	an	an	DET
easat-3605	33	5	in	in	ADP
easat-3605	33	6	-	-	PUNCT
easat-3605	33	7	depth	depth	NOUN
easat-3605	33	8	analysis	analysis	NOUN
easat-3605	33	9	of	of	ADP
easat-3605	33	10	the	the	DET
easat-3605	33	11	external	external	ADJ
easat-3605	33	12	factors	factor	NOUN
easat-3605	33	13	influencing	influence	VERB
easat-3605	33	14	the	the	DET
easat-3605	33	15	effectiveness	effectiveness	NOUN
easat-3605	33	16	of	of	ADP
easat-3605	33	17	internal	internal	ADJ
easat-3605	33	18	audits	audits	NOUN
easat-3605	33	19	in	in	ADP
easat-3605	33	20	these	these	DET
easat-3605	33	21	companies	company	NOUN
easat-3605	33	22	essential	essential	ADJ
easat-3605	33	23	.	.	PUNCT
easat-3605	34	1	with	with	ADP
easat-3605	34	2	this	this	PRON
easat-3605	34	3	in	in	ADP
easat-3605	34	4	mind	mind	NOUN
easat-3605	34	5	,	,	PUNCT
easat-3605	34	6	this	this	DET
easat-3605	34	7	study	study	NOUN
easat-3605	34	8	sets	set	VERB
easat-3605	34	9	out	out	ADP
easat-3605	34	10	to	to	PART
easat-3605	34	11	explore	explore	VERB
easat-3605	34	12	the	the	DET
easat-3605	34	13	external	external	ADJ
easat-3605	34	14	dynamics	dynamic	NOUN
easat-3605	34	15	shaping	shape	VERB
easat-3605	34	16	internal	internal	ADJ
easat-3605	34	17	audit	audit	NOUN
easat-3605	34	18	functions	function	NOUN
easat-3605	34	19	within	within	ADP
easat-3605	34	20	moroccan	moroccan	ADJ
easat-3605	34	21	public	public	ADJ
easat-3605	34	22	companies	company	NOUN
easat-3605	34	23	with	with	ADP
easat-3605	34	24	a	a	DET
easat-3605	34	25	commercial	commercial	ADJ
easat-3605	34	26	activity	activity	NOUN
easat-3605	34	27	.	.	PUNCT
easat-3605	35	1	the	the	DET
easat-3605	35	2	central	central	ADJ
easat-3605	35	3	question	question	NOUN
easat-3605	35	4	of	of	ADP
easat-3605	35	5	this	this	DET
easat-3605	35	6	research	research	NOUN
easat-3605	35	7	concerns	concern	VERB
easat-3605	35	8	the	the	DET
easat-3605	35	9	identification	identification	NOUN
easat-3605	35	10	of	of	ADP
easat-3605	35	11	external	external	ADJ
easat-3605	35	12	factors	factor	NOUN
easat-3605	35	13	that	that	PRON
easat-3605	35	14	impact	impact	VERB
easat-3605	35	15	the	the	DET
easat-3605	35	16	effectiveness	effectiveness	NOUN
easat-3605	35	17	of	of	ADP
easat-3605	35	18	internal	internal	ADJ
easat-3605	35	19	audits	audits	NOUN
easat-3605	35	20	(	(	PUNCT
easat-3605	35	21	what	what	PRON
easat-3605	35	22	are	be	AUX
easat-3605	35	23	the	the	DET
easat-3605	35	24	external	external	ADJ
easat-3605	35	25	factors	factor	NOUN
easat-3605	35	26	that	that	PRON
easat-3605	35	27	impact	impact	VERB
easat-3605	35	28	the	the	DET
easat-3605	35	29	effectiveness	effectiveness	NOUN
easat-3605	35	30	of	of	ADP
easat-3605	35	31	internal	internal	ADJ
easat-3605	35	32	audit	audit	NOUN
easat-3605	35	33	functions	function	NOUN
easat-3605	35	34	in	in	ADP
easat-3605	35	35	public	public	ADJ
easat-3605	35	36	companies	company	NOUN
easat-3605	35	37	with	with	ADP
easat-3605	35	38	a	a	DET
easat-3605	35	39	commercial	commercial	ADJ
easat-3605	35	40	activity	activity	NOUN
easat-3605	35	41	?	?	PUNCT
easat-3605	35	42	)	)	PUNCT
easat-3605	35	43	.	.	PUNCT
easat-3605	36	1	in	in	ADP
easat-3605	36	2	answering	answer	VERB
easat-3605	36	3	this	this	DET
easat-3605	36	4	question	question	NOUN
easat-3605	36	5	,	,	PUNCT
easat-3605	36	6	this	this	DET
easat-3605	36	7	study	study	NOUN
easat-3605	36	8	aims	aim	VERB
easat-3605	36	9	not	not	PART
easat-3605	36	10	only	only	ADV
easat-3605	36	11	to	to	PART
easat-3605	36	12	fill	fill	VERB
easat-3605	36	13	a	a	DET
easat-3605	36	14	gap	gap	NOUN
easat-3605	36	15	in	in	ADP
easat-3605	36	16	the	the	DET
easat-3605	36	17	literature	literature	NOUN
easat-3605	36	18	,	,	PUNCT
easat-3605	36	19	but	but	CCONJ
easat-3605	36	20	also	also	ADV
easat-3605	36	21	to	to	PART
easat-3605	36	22	propose	propose	VERB
easat-3605	36	23	practical	practical	ADJ
easat-3605	36	24	recommendations	recommendation	NOUN
easat-3605	36	25	adapted	adapt	VERB
easat-3605	36	26	to	to	ADP
easat-3605	36	27	the	the	DET
easat-3605	36	28	moroccan	moroccan	ADJ
easat-3605	36	29	context	context	NOUN
easat-3605	36	30	.	.	PUNCT
easat-3605	37	1	the	the	DET
easat-3605	37	2	expected	expect	VERB
easat-3605	37	3	results	result	NOUN
easat-3605	37	4	will	will	AUX
easat-3605	37	5	contribute	contribute	VERB
easat-3605	37	6	to	to	ADP
easat-3605	37	7	a	a	DET
easat-3605	37	8	better	well	ADJ
easat-3605	37	9	understanding	understanding	NOUN
easat-3605	37	10	of	of	ADP
easat-3605	37	11	the	the	DET
easat-3605	37	12	levers	lever	NOUN
easat-3605	37	13	for	for	ADP
easat-3605	37	14	enhancing	enhance	VERB
easat-3605	37	15	the	the	DET
easat-3605	37	16	effectiveness	effectiveness	NOUN
easat-3605	37	17	of	of	ADP
easat-3605	37	18	internal	internal	ADJ
easat-3605	37	19	audits	audits	NOUN
easat-3605	37	20	.	.	PUNCT
easat-3605	38	1	this	this	DET
easat-3605	38	2	approach	approach	NOUN
easat-3605	38	3	is	be	AUX
easat-3605	38	4	crucial	crucial	ADJ
easat-3605	38	5	not	not	PART
easat-3605	38	6	only	only	ADV
easat-3605	38	7	for	for	ADP
easat-3605	38	8	improving	improve	VERB
easat-3605	38	9	organizational	organizational	ADJ
easat-3605	38	10	performance	performance	NOUN
easat-3605	38	11	,	,	PUNCT
easat-3605	38	12	but	but	CCONJ
easat-3605	38	13	also	also	ADV
easat-3605	38	14	for	for	ADP
easat-3605	38	15	meeting	meet	VERB
easat-3605	38	16	the	the	DET
easat-3605	38	17	requirements	requirement	NOUN
easat-3605	38	18	of	of	ADP
easat-3605	38	19	transparency	transparency	NOUN
easat-3605	38	20	and	and	CCONJ
easat-3605	38	21	governance	governance	NOUN
easat-3605	38	22	of	of	ADP
easat-3605	38	23	public	public	ADJ
easat-3605	38	24	funds	fund	NOUN
easat-3605	38	25	.	.	PUNCT
easat-3605	39	1	in	in	ADP
easat-3605	39	2	addition	addition	NOUN
easat-3605	39	3	,	,	PUNCT
easat-3605	39	4	it	it	PRON
easat-3605	39	5	will	will	AUX
easat-3605	39	6	make	make	VERB
easat-3605	39	7	a	a	DET
easat-3605	39	8	significant	significant	ADJ
easat-3605	39	9	contribution	contribution	NOUN
easat-3605	39	10	to	to	ADP
easat-3605	39	11	academic	academic	ADJ
easat-3605	39	12	research	research	NOUN
easat-3605	39	13	by	by	ADP
easat-3605	39	14	providing	provide	VERB
easat-3605	39	15	a	a	DET
easat-3605	39	16	contextualized	contextualized	ADJ
easat-3605	39	17	perspective	perspective	NOUN
easat-3605	39	18	on	on	ADP
easat-3605	39	19	internal	internal	ADJ
easat-3605	39	20	auditing	auditing	NOUN
easat-3605	39	21	in	in	ADP
easat-3605	39	22	state	state	NOUN
easat-3605	39	23	-	-	PUNCT
easat-3605	39	24	owned	own	VERB
easat-3605	39	25	enterprises	enterprise	NOUN
easat-3605	39	26	in	in	ADP
easat-3605	39	27	emerging	emerge	VERB
easat-3605	39	28	economies	economy	NOUN
easat-3605	39	29	.	.	PUNCT
easat-3605	40	1	the	the	DET
easat-3605	40	2	implications	implication	NOUN
easat-3605	40	3	of	of	ADP
easat-3605	40	4	this	this	DET
easat-3605	40	5	research	research	NOUN
easat-3605	40	6	go	go	VERB
easat-3605	40	7	beyond	beyond	ADP
easat-3605	40	8	the	the	DET
easat-3605	40	9	moroccan	moroccan	ADJ
easat-3605	40	10	framework	framework	NOUN
easat-3605	40	11	,	,	PUNCT
easat-3605	40	12	offering	offer	VERB
easat-3605	40	13	lessons	lesson	NOUN
easat-3605	40	14	applicable	applicable	ADJ
easat-3605	40	15	to	to	ADP
easat-3605	40	16	other	other	ADJ
easat-3605	40	17	emerging	emerge	VERB
easat-3605	40	18	countries	country	NOUN
easat-3605	40	19	facing	face	VERB
easat-3605	40	20	similar	similar	ADJ
easat-3605	40	21	governance	governance	NOUN
easat-3605	40	22	and	and	CCONJ
easat-3605	40	23	internal	internal	ADJ
easat-3605	40	24	audit	audit	NOUN
easat-3605	40	25	challenges	challenge	NOUN
easat-3605	40	26	.	.	PUNCT
easat-3605	41	1	it	it	PRON
easat-3605	41	2	is	be	AUX
easat-3605	41	3	part	part	NOUN
easat-3605	41	4	of	of	ADP
easat-3605	41	5	a	a	DET
easat-3605	41	6	drive	drive	NOUN
easat-3605	41	7	to	to	PART
easat-3605	41	8	promote	promote	VERB
easat-3605	41	9	more	more	ADV
easat-3605	41	10	robust	robust	ADJ
easat-3605	41	11	governance	governance	NOUN
easat-3605	41	12	practices	practice	NOUN
easat-3605	41	13	and	and	CCONJ
easat-3605	41	14	encourage	encourage	VERB
easat-3605	41	15	innovation	innovation	NOUN
easat-3605	41	16	in	in	ADP
easat-3605	41	17	control	control	NOUN
easat-3605	41	18	mechanisms	mechanism	NOUN
easat-3605	41	19	,	,	PUNCT
easat-3605	41	20	by	by	ADP
easat-3605	41	21	aligning	align	VERB
easat-3605	41	22	public	public	ADJ
easat-3605	41	23	company	company	NOUN
easat-3605	41	24	strategies	strategy	NOUN
easat-3605	41	25	with	with	ADP
easat-3605	41	26	international	international	ADJ
easat-3605	41	27	best	good	ADJ
easat-3605	41	28	practice	practice	NOUN
easat-3605	41	29	while	while	SCONJ
easat-3605	41	30	respecting	respect	VERB
easat-3605	41	31	local	local	ADJ
easat-3605	41	32	specificities	specificity	NOUN
easat-3605	41	33	.	.	PUNCT
easat-3605	42	1	2	2	X
easat-3605	42	2	.	.	X
easat-3605	42	3	literature	literature	NOUN
easat-3605	42	4	review	review	VERB
easat-3605	42	5	2.1	2.1	NUM
easat-3605	42	6	.	.	PUNCT
easat-3605	43	1	internal	internal	ADJ
easat-3605	43	2	auditing	auditing	NOUN
easat-3605	43	3	in	in	ADP
easat-3605	43	4	public	public	ADJ
easat-3605	43	5	companies	company	NOUN
easat-3605	43	6	internal	internal	ADJ
easat-3605	43	7	auditing	auditing	NOUN
easat-3605	43	8	is	be	AUX
easat-3605	43	9	a	a	DET
easat-3605	43	10	fundamental	fundamental	ADJ
easat-3605	43	11	management	management	NOUN
easat-3605	43	12	tool	tool	NOUN
easat-3605	43	13	in	in	ADP
easat-3605	43	14	organizations	organization	NOUN
easat-3605	43	15	,	,	PUNCT
easat-3605	43	16	particularly	particularly	ADV
easat-3605	43	17	public	public	ADJ
easat-3605	43	18	companies	company	NOUN
easat-3605	43	19	,	,	PUNCT
easat-3605	43	20	where	where	SCONJ
easat-3605	43	21	it	it	PRON
easat-3605	43	22	plays	play	VERB
easat-3605	43	23	a	a	DET
easat-3605	43	24	crucial	crucial	ADJ
easat-3605	43	25	role	role	NOUN
easat-3605	43	26	in	in	ADP
easat-3605	43	27	improving	improve	VERB
easat-3605	43	28	governance	governance	NOUN
easat-3605	43	29	and	and	CCONJ
easat-3605	43	30	transparency	transparency	NOUN
easat-3605	43	31	(	(	PUNCT
easat-3605	43	32	sundgren	sundgren	PROPN
easat-3605	43	33	&	&	CCONJ
easat-3605	43	34	sjöberg	sjöberg	PROPN
easat-3605	43	35	,	,	PUNCT
easat-3605	43	36	2016	2016	NUM
easat-3605	43	37	)	)	PUNCT
easat-3605	43	38	.	.	PUNCT
easat-3605	44	1	according	accord	VERB
easat-3605	44	2	to	to	ADP
easat-3605	44	3	the	the	DET
easat-3605	44	4	institute	institute	NOUN
easat-3605	44	5	of	of	ADP
easat-3605	44	6	internal	internal	ADJ
easat-3605	44	7	auditors	auditor	NOUN
easat-3605	44	8	(	(	PUNCT
easat-3605	44	9	iia	iia	NOUN
easat-3605	44	10	,	,	PUNCT
easat-3605	44	11	2017	2017	NUM
easat-3605	44	12	)	)	PUNCT
easat-3605	44	13	,	,	PUNCT
easat-3605	44	14	internal	internal	ADJ
easat-3605	44	15	audit	audit	NOUN
easat-3605	44	16	aims	aim	VERB
easat-3605	44	17	to	to	PART
easat-3605	44	18	evaluate	evaluate	VERB
easat-3605	44	19	risk	risk	NOUN
easat-3605	44	20	management	management	NOUN
easat-3605	44	21	,	,	PUNCT
easat-3605	44	22	internal	internal	ADJ
easat-3605	44	23	control	control	NOUN
easat-3605	44	24	and	and	CCONJ
easat-3605	44	25	governance	governance	NOUN
easat-3605	44	26	processes	process	NOUN
easat-3605	44	27	,	,	PUNCT
easat-3605	44	28	offering	offer	VERB
easat-3605	44	29	recommendations	recommendation	NOUN
easat-3605	44	30	to	to	PART
easat-3605	44	31	improve	improve	VERB
easat-3605	44	32	organizational	organizational	ADJ
easat-3605	44	33	effectiveness	effectiveness	NOUN
easat-3605	44	34	.	.	PUNCT
easat-3605	45	1	in	in	ADP
easat-3605	45	2	particular	particular	ADJ
easat-3605	45	3	,	,	PUNCT
easat-3605	45	4	in	in	ADP
easat-3605	45	5	moroccan	moroccan	ADJ
easat-3605	45	6	public	public	ADJ
easat-3605	45	7	companies	company	NOUN
easat-3605	45	8	,	,	PUNCT
easat-3605	45	9	internal	internal	ADJ
easat-3605	45	10	audit	audit	NOUN
easat-3605	45	11	aims	aim	VERB
easat-3605	45	12	to	to	PART
easat-3605	45	13	strengthen	strengthen	VERB
easat-3605	45	14	public	public	ADJ
easat-3605	45	15	confidence	confidence	NOUN
easat-3605	45	16	in	in	ADP
easat-3605	45	17	the	the	DET
easat-3605	45	18	use	use	NOUN
easat-3605	45	19	of	of	ADP
easat-3605	45	20	public	public	ADJ
easat-3605	45	21	resources	resource	NOUN
easat-3605	45	22	and	and	CCONJ
easat-3605	45	23	contribute	contribute	VERB
easat-3605	45	24	to	to	ADP
easat-3605	45	25	the	the	DET
easat-3605	45	26	continuous	continuous	ADJ
easat-3605	45	27	improvement	improvement	NOUN
easat-3605	45	28	of	of	ADP
easat-3605	45	29	management	management	NOUN
easat-3605	45	30	practices	practice	NOUN
easat-3605	45	31	(	(	PUNCT
easat-3605	45	32	benazzouz	benazzouz	PROPN
easat-3605	45	33	&	&	CCONJ
easat-3605	45	34	oumhani	oumhani	NOUN
easat-3605	45	35	,	,	PUNCT
easat-3605	45	36	2021	2021	NUM
easat-3605	45	37	)	)	PUNCT
easat-3605	45	38	.	.	PUNCT
easat-3605	46	1	previous	previous	ADJ
easat-3605	46	2	studies	study	NOUN
easat-3605	46	3	have	have	AUX
easat-3605	46	4	shown	show	VERB
easat-3605	46	5	that	that	SCONJ
easat-3605	46	6	internal	internal	ADJ
easat-3605	46	7	auditing	auditing	NOUN
easat-3605	46	8	in	in	ADP
easat-3605	46	9	moroccan	moroccan	ADJ
easat-3605	46	10	public	public	ADJ
easat-3605	46	11	companies	company	NOUN
easat-3605	46	12	suffers	suffer	VERB
easat-3605	46	13	from	from	ADP
easat-3605	46	14	several	several	ADJ
easat-3605	46	15	challenges	challenge	NOUN
easat-3605	46	16	,	,	PUNCT
easat-3605	46	17	including	include	VERB
easat-3605	46	18	a	a	DET
easat-3605	46	19	lack	lack	NOUN
easat-3605	46	20	of	of	ADP
easat-3605	46	21	qualified	qualified	ADJ
easat-3605	46	22	human	human	ADJ
easat-3605	46	23	resources	resource	NOUN
easat-3605	46	24	,	,	PUNCT
easat-3605	46	25	appropriate	appropriate	ADJ
easat-3605	46	26	technologies	technology	NOUN
easat-3605	46	27	and	and	CCONJ
easat-3605	46	28	institutional	institutional	ADJ
easat-3605	46	29	support	support	NOUN
easat-3605	46	30	(	(	PUNCT
easat-3605	46	31	el	el	PROPN
easat-3605	46	32	mghari	mghari	PROPN
easat-3605	46	33	&	&	CCONJ
easat-3605	46	34	louzir	louzir	PROPN
easat-3605	46	35	,	,	PUNCT
easat-3605	46	36	2018	2018	NUM
easat-3605	46	37	)	)	PUNCT
easat-3605	46	38	.	.	PUNCT
easat-3605	47	1	in	in	ADP
easat-3605	47	2	addition	addition	NOUN
easat-3605	47	3	,	,	PUNCT
easat-3605	47	4	political	political	ADJ
easat-3605	47	5	pressure	pressure	NOUN
easat-3605	47	6	and	and	CCONJ
easat-3605	47	7	internal	internal	ADJ
easat-3605	47	8	conflicts	conflict	NOUN
easat-3605	47	9	of	of	ADP
easat-3605	47	10	interest	interest	NOUN
easat-3605	47	11	can	can	AUX
easat-3605	47	12	reduce	reduce	VERB
easat-3605	47	13	the	the	DET
easat-3605	47	14	effectiveness	effectiveness	NOUN
easat-3605	47	15	of	of	ADP
easat-3605	47	16	internal	internal	ADJ
easat-3605	47	17	auditing	auditing	NOUN
easat-3605	47	18	in	in	ADP
easat-3605	47	19	the	the	DET
easat-3605	47	20	public	public	ADJ
easat-3605	47	21	sector	sector	NOUN
easat-3605	47	22	(	(	PUNCT
easat-3605	47	23	zarrouk	zarrouk	ADV
easat-3605	47	24	,	,	PUNCT
easat-3605	47	25	2019	2019	NUM
easat-3605	47	26	)	)	PUNCT
easat-3605	47	27	.	.	PUNCT
easat-3605	48	1	7421	7421	NUM
easat-3605	48	2	edelweiss	edelweiss	PROPN
easat-3605	48	3	applied	apply	VERB
easat-3605	48	4	science	science	NOUN
easat-3605	48	5	and	and	CCONJ
easat-3605	48	6	technology	technology	NOUN
easat-3605	48	7	issn	issn	PROPN
easat-3605	48	8	:	:	PUNCT
easat-3605	48	9	2576	2576	NUM
easat-3605	48	10	-	-	SYM
easat-3605	48	11	8484	8484	NUM
easat-3605	48	12	vol	vol	NOUN
easat-3605	48	13	.	.	PROPN
easat-3605	48	14	8	8	NUM
easat-3605	48	15	,	,	PUNCT
easat-3605	48	16	no	no	INTJ
easat-3605	48	17	.	.	NOUN
easat-3605	49	1	6	6	NUM
easat-3605	49	2	:	:	PUNCT
easat-3605	49	3	7419	7419	NUM
easat-3605	49	4	-	-	SYM
easat-3605	49	5	7429	7429	NUM
easat-3605	49	6	,	,	PUNCT
easat-3605	49	7	2024	2024	NUM
easat-3605	49	8	doi	doi	NOUN
easat-3605	49	9	:	:	PUNCT
easat-3605	49	10	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	49	11	©	©	PROPN
easat-3605	49	12	2024	2024	NUM
easat-3605	49	13	by	by	ADP
easat-3605	49	14	the	the	DET
easat-3605	49	15	author	author	NOUN
easat-3605	49	16	;	;	PUNCT
easat-3605	49	17	licensee	licensee	PROPN
easat-3605	49	18	learning	learning	NOUN
easat-3605	49	19	gate	gate	NOUN
easat-3605	49	20	2.2	2.2	NUM
easat-3605	49	21	.	.	PUNCT
easat-3605	50	1	the	the	DET
easat-3605	50	2	effectiveness	effectiveness	NOUN
easat-3605	50	3	of	of	ADP
easat-3605	50	4	internal	internal	ADJ
easat-3605	50	5	auditing	auditing	NOUN
easat-3605	50	6	in	in	ADP
easat-3605	50	7	public	public	ADJ
easat-3605	50	8	companies	company	NOUN
easat-3605	50	9	the	the	DET
easat-3605	50	10	effectiveness	effectiveness	NOUN
easat-3605	50	11	of	of	ADP
easat-3605	50	12	internal	internal	ADJ
easat-3605	50	13	auditing	auditing	NOUN
easat-3605	50	14	in	in	ADP
easat-3605	50	15	public	public	ADJ
easat-3605	50	16	companies	company	NOUN
easat-3605	50	17	with	with	ADP
easat-3605	50	18	market	market	NOUN
easat-3605	50	19	activities	activity	NOUN
easat-3605	50	20	is	be	AUX
easat-3605	50	21	a	a	DET
easat-3605	50	22	crucial	crucial	ADJ
easat-3605	50	23	area	area	NOUN
easat-3605	50	24	of	of	ADP
easat-3605	50	25	study	study	NOUN
easat-3605	50	26	,	,	PUNCT
easat-3605	50	27	as	as	SCONJ
easat-3605	50	28	these	these	DET
easat-3605	50	29	companies	company	NOUN
easat-3605	50	30	face	face	VERB
easat-3605	50	31	particular	particular	ADJ
easat-3605	50	32	challenges	challenge	NOUN
easat-3605	50	33	in	in	ADP
easat-3605	50	34	terms	term	NOUN
easat-3605	50	35	of	of	ADP
easat-3605	50	36	governance	governance	NOUN
easat-3605	50	37	,	,	PUNCT
easat-3605	50	38	compliance	compliance	NOUN
easat-3605	50	39	,	,	PUNCT
easat-3605	50	40	and	and	CCONJ
easat-3605	50	41	transparency	transparency	NOUN
easat-3605	50	42	(	(	PUNCT
easat-3605	50	43	gharrafi	gharrafi	PROPN
easat-3605	50	44	&	&	CCONJ
easat-3605	50	45	al	al	PROPN
easat-3605	50	46	,	,	PUNCT
easat-3605	50	47	2024	2024	NUM
easat-3605	50	48	)	)	PUNCT
easat-3605	50	49	.	.	PUNCT
easat-3605	51	1	internal	internal	ADJ
easat-3605	51	2	auditing	auditing	NOUN
easat-3605	51	3	,	,	PUNCT
easat-3605	51	4	which	which	PRON
easat-3605	51	5	plays	play	VERB
easat-3605	51	6	a	a	DET
easat-3605	51	7	vital	vital	ADJ
easat-3605	51	8	role	role	NOUN
easat-3605	51	9	in	in	ADP
easat-3605	51	10	assessing	assess	VERB
easat-3605	51	11	control	control	NOUN
easat-3605	51	12	,	,	PUNCT
easat-3605	51	13	risk	risk	NOUN
easat-3605	51	14	management	management	NOUN
easat-3605	51	15	and	and	CCONJ
easat-3605	51	16	compliance	compliance	NOUN
easat-3605	51	17	processes	process	NOUN
easat-3605	51	18	,	,	PUNCT
easat-3605	51	19	can	can	AUX
easat-3605	51	20	be	be	AUX
easat-3605	51	21	influenced	influence	VERB
easat-3605	51	22	by	by	ADP
easat-3605	51	23	a	a	DET
easat-3605	51	24	number	number	NOUN
easat-3605	51	25	of	of	ADP
easat-3605	51	26	external	external	ADJ
easat-3605	51	27	factors	factor	NOUN
easat-3605	51	28	.	.	PUNCT
easat-3605	52	1	these	these	PRON
easat-3605	52	2	include	include	VERB
easat-3605	52	3	the	the	DET
easat-3605	52	4	legislative	legislative	ADJ
easat-3605	52	5	and	and	CCONJ
easat-3605	52	6	regulatory	regulatory	ADJ
easat-3605	52	7	framework	framework	NOUN
easat-3605	52	8	,	,	PUNCT
easat-3605	52	9	political	political	ADJ
easat-3605	52	10	pressures	pressure	NOUN
easat-3605	52	11	,	,	PUNCT
easat-3605	52	12	the	the	DET
easat-3605	52	13	economic	economic	ADJ
easat-3605	52	14	environment	environment	NOUN
easat-3605	52	15	,	,	PUNCT
easat-3605	52	16	stakeholder	stakeholder	NOUN
easat-3605	52	17	expectations	expectation	NOUN
easat-3605	52	18	and	and	CCONJ
easat-3605	52	19	the	the	DET
easat-3605	52	20	impact	impact	NOUN
easat-3605	52	21	of	of	ADP
easat-3605	52	22	technology	technology	NOUN
easat-3605	52	23	.	.	PUNCT
easat-3605	53	1	the	the	DET
easat-3605	53	2	legislative	legislative	ADJ
easat-3605	53	3	and	and	CCONJ
easat-3605	53	4	regulatory	regulatory	ADJ
easat-3605	53	5	framework	framework	NOUN
easat-3605	53	6	is	be	AUX
easat-3605	53	7	one	one	NUM
easat-3605	53	8	of	of	ADP
easat-3605	53	9	the	the	DET
easat-3605	53	10	most	most	ADV
easat-3605	53	11	decisive	decisive	ADJ
easat-3605	53	12	external	external	ADJ
easat-3605	53	13	factors	factor	NOUN
easat-3605	53	14	in	in	ADP
easat-3605	53	15	the	the	DET
easat-3605	53	16	effectiveness	effectiveness	NOUN
easat-3605	53	17	of	of	ADP
easat-3605	53	18	internal	internal	ADJ
easat-3605	53	19	auditing	auditing	NOUN
easat-3605	53	20	.	.	PUNCT
easat-3605	54	1	public	public	ADJ
easat-3605	54	2	companies	company	NOUN
easat-3605	54	3	are	be	AUX
easat-3605	54	4	often	often	ADV
easat-3605	54	5	subject	subject	ADJ
easat-3605	54	6	to	to	ADP
easat-3605	54	7	strict	strict	ADJ
easat-3605	54	8	regulations	regulation	NOUN
easat-3605	54	9	governing	govern	VERB
easat-3605	54	10	financial	financial	ADJ
easat-3605	54	11	transparency	transparency	NOUN
easat-3605	54	12	and	and	CCONJ
easat-3605	54	13	the	the	DET
easat-3605	54	14	management	management	NOUN
easat-3605	54	15	of	of	ADP
easat-3605	54	16	public	public	ADJ
easat-3605	54	17	funds	fund	NOUN
easat-3605	54	18	.	.	PUNCT
easat-3605	55	1	the	the	DET
easat-3605	55	2	complexity	complexity	NOUN
easat-3605	55	3	and	and	CCONJ
easat-3605	55	4	multiplicity	multiplicity	NOUN
easat-3605	55	5	of	of	ADP
easat-3605	55	6	applicable	applicable	ADJ
easat-3605	55	7	standards	standard	NOUN
easat-3605	55	8	can	can	AUX
easat-3605	55	9	make	make	VERB
easat-3605	55	10	the	the	DET
easat-3605	55	11	task	task	NOUN
easat-3605	55	12	of	of	ADP
easat-3605	55	13	internal	internal	ADJ
easat-3605	55	14	auditors	auditor	NOUN
easat-3605	55	15	more	more	ADV
easat-3605	55	16	difficult	difficult	ADJ
easat-3605	55	17	,	,	PUNCT
easat-3605	55	18	especially	especially	ADV
easat-3605	55	19	when	when	SCONJ
easat-3605	55	20	regulations	regulation	NOUN
easat-3605	55	21	change	change	VERB
easat-3605	55	22	frequently	frequently	ADV
easat-3605	55	23	or	or	CCONJ
easat-3605	55	24	are	be	AUX
easat-3605	55	25	ambiguous	ambiguous	ADJ
easat-3605	55	26	(	(	PUNCT
easat-3605	55	27	zhao	zhao	X
easat-3605	55	28	et	et	PROPN
easat-3605	55	29	al	al	PROPN
easat-3605	55	30	.	.	PROPN
easat-3605	55	31	,	,	PUNCT
easat-3605	55	32	2023	2023	NUM
easat-3605	55	33	)	)	PUNCT
easat-3605	55	34	.	.	PUNCT
easat-3605	56	1	compliance	compliance	NOUN
easat-3605	56	2	requirements	requirement	NOUN
easat-3605	56	3	can	can	AUX
easat-3605	56	4	vary	vary	VERB
easat-3605	56	5	from	from	ADP
easat-3605	56	6	country	country	NOUN
easat-3605	56	7	to	to	ADP
easat-3605	56	8	country	country	NOUN
easat-3605	56	9	,	,	PUNCT
easat-3605	56	10	and	and	CCONJ
easat-3605	56	11	audits	audits	NOUN
easat-3605	56	12	must	must	AUX
easat-3605	56	13	constantly	constantly	ADV
easat-3605	56	14	adapt	adapt	VERB
easat-3605	56	15	to	to	ADP
easat-3605	56	16	legislative	legislative	ADJ
easat-3605	56	17	changes	change	NOUN
easat-3605	56	18	,	,	PUNCT
easat-3605	56	19	which	which	PRON
easat-3605	56	20	impacts	impact	VERB
easat-3605	56	21	their	their	PRON
easat-3605	56	22	effectiveness	effectiveness	NOUN
easat-3605	56	23	.	.	PUNCT
easat-3605	57	1	according	accord	VERB
easat-3605	57	2	to	to	ADP
easat-3605	57	3	gendron	gendron	NOUN
easat-3605	57	4	(	(	PUNCT
easat-3605	57	5	2021	2021	NUM
easat-3605	57	6	)	)	PUNCT
easat-3605	57	7	,	,	PUNCT
easat-3605	57	8	public	public	ADJ
easat-3605	57	9	companies	company	NOUN
easat-3605	57	10	are	be	AUX
easat-3605	57	11	often	often	ADV
easat-3605	57	12	faced	face	VERB
easat-3605	57	13	with	with	ADP
easat-3605	57	14	increasingly	increasingly	ADV
easat-3605	57	15	complex	complex	ADJ
easat-3605	57	16	regulations	regulation	NOUN
easat-3605	57	17	that	that	PRON
easat-3605	57	18	place	place	VERB
easat-3605	57	19	additional	additional	ADJ
easat-3605	57	20	burdens	burden	NOUN
easat-3605	57	21	on	on	ADP
easat-3605	57	22	internal	internal	ADJ
easat-3605	57	23	auditors	auditor	NOUN
easat-3605	57	24	.	.	PUNCT
easat-3605	58	1	this	this	PRON
easat-3605	58	2	is	be	AUX
easat-3605	58	3	particularly	particularly	ADV
easat-3605	58	4	true	true	ADJ
easat-3605	58	5	in	in	ADP
easat-3605	58	6	contexts	context	NOUN
easat-3605	58	7	where	where	SCONJ
easat-3605	58	8	international	international	ADJ
easat-3605	58	9	standards	standard	NOUN
easat-3605	58	10	,	,	PUNCT
easat-3605	58	11	such	such	ADJ
easat-3605	58	12	as	as	ADP
easat-3605	58	13	international	international	ADJ
easat-3605	58	14	standards	standard	NOUN
easat-3605	58	15	on	on	ADP
easat-3605	58	16	auditing	auditing	NOUN
easat-3605	58	17	(	(	PUNCT
easat-3605	58	18	isas	isa	NOUN
easat-3605	58	19	)	)	PUNCT
easat-3605	58	20	,	,	PUNCT
easat-3605	58	21	are	be	AUX
easat-3605	58	22	imposed	impose	VERB
easat-3605	58	23	at	at	ADP
easat-3605	58	24	national	national	ADJ
easat-3605	58	25	level	level	NOUN
easat-3605	58	26	.	.	PUNCT
easat-3605	59	1	political	political	ADJ
easat-3605	59	2	pressure	pressure	NOUN
easat-3605	59	3	is	be	AUX
easat-3605	59	4	another	another	DET
easat-3605	59	5	external	external	ADJ
easat-3605	59	6	factor	factor	NOUN
easat-3605	59	7	influencing	influence	VERB
easat-3605	59	8	the	the	DET
easat-3605	59	9	independence	independence	NOUN
easat-3605	59	10	and	and	CCONJ
easat-3605	59	11	effectiveness	effectiveness	NOUN
easat-3605	59	12	of	of	ADP
easat-3605	59	13	internal	internal	ADJ
easat-3605	59	14	auditing	auditing	NOUN
easat-3605	59	15	.	.	PUNCT
easat-3605	60	1	in	in	ADP
easat-3605	60	2	the	the	DET
easat-3605	60	3	public	public	ADJ
easat-3605	60	4	sector	sector	NOUN
easat-3605	60	5	,	,	PUNCT
easat-3605	60	6	companies	company	NOUN
easat-3605	60	7	are	be	AUX
easat-3605	60	8	often	often	ADV
easat-3605	60	9	under	under	ADP
easat-3605	60	10	the	the	DET
easat-3605	60	11	direct	direct	ADJ
easat-3605	60	12	or	or	CCONJ
easat-3605	60	13	indirect	indirect	ADJ
easat-3605	60	14	control	control	NOUN
easat-3605	60	15	of	of	ADP
easat-3605	60	16	the	the	DET
easat-3605	60	17	state	state	NOUN
easat-3605	60	18	,	,	PUNCT
easat-3605	60	19	which	which	PRON
easat-3605	60	20	exposes	expose	VERB
easat-3605	60	21	internal	internal	ADJ
easat-3605	60	22	auditing	auditing	NOUN
easat-3605	60	23	to	to	ADP
easat-3605	60	24	political	political	ADJ
easat-3605	60	25	pressures	pressure	NOUN
easat-3605	60	26	that	that	PRON
easat-3605	60	27	can	can	AUX
easat-3605	60	28	compromise	compromise	VERB
easat-3605	60	29	its	its	PRON
easat-3605	60	30	objectivity	objectivity	NOUN
easat-3605	60	31	.	.	PUNCT
easat-3605	61	1	frequent	frequent	ADJ
easat-3605	61	2	changes	change	NOUN
easat-3605	61	3	in	in	ADP
easat-3605	61	4	management	management	NOUN
easat-3605	61	5	due	due	ADP
easat-3605	61	6	to	to	ADP
easat-3605	61	7	political	political	ADJ
easat-3605	61	8	changes	change	NOUN
easat-3605	61	9	can	can	AUX
easat-3605	61	10	lead	lead	VERB
easat-3605	61	11	to	to	ADP
easat-3605	61	12	instability	instability	NOUN
easat-3605	61	13	in	in	ADP
easat-3605	61	14	management	management	NOUN
easat-3605	61	15	practices	practice	NOUN
easat-3605	61	16	,	,	PUNCT
easat-3605	61	17	limiting	limit	VERB
easat-3605	61	18	the	the	DET
easat-3605	61	19	effectiveness	effectiveness	NOUN
easat-3605	61	20	of	of	ADP
easat-3605	61	21	internal	internal	ADJ
easat-3605	61	22	audits	audits	NOUN
easat-3605	61	23	.	.	PUNCT
easat-3605	62	1	gould	gould	PROPN
easat-3605	62	2	and	and	CCONJ
easat-3605	62	3	black	black	ADJ
easat-3605	62	4	(	(	PUNCT
easat-3605	62	5	2023	2023	NUM
easat-3605	62	6	)	)	PUNCT
easat-3605	62	7	point	point	VERB
easat-3605	62	8	out	out	ADP
easat-3605	62	9	that	that	SCONJ
easat-3605	62	10	internal	internal	ADJ
easat-3605	62	11	auditors	auditor	NOUN
easat-3605	62	12	may	may	AUX
easat-3605	62	13	face	face	VERB
easat-3605	62	14	conflicts	conflict	NOUN
easat-3605	62	15	of	of	ADP
easat-3605	62	16	interest	interest	NOUN
easat-3605	62	17	due	due	ADP
easat-3605	62	18	to	to	ADP
easat-3605	62	19	political	political	ADJ
easat-3605	62	20	influence	influence	NOUN
easat-3605	62	21	on	on	ADP
easat-3605	62	22	decision	decision	NOUN
easat-3605	62	23	-	-	PUNCT
easat-3605	62	24	making	making	NOUN
easat-3605	62	25	.	.	PUNCT
easat-3605	63	1	political	political	ADJ
easat-3605	63	2	intervention	intervention	NOUN
easat-3605	63	3	can	can	AUX
easat-3605	63	4	disrupt	disrupt	VERB
easat-3605	63	5	the	the	DET
easat-3605	63	6	independence	independence	NOUN
easat-3605	63	7	of	of	ADP
easat-3605	63	8	internal	internal	ADJ
easat-3605	63	9	auditing	auditing	NOUN
easat-3605	63	10	,	,	PUNCT
easat-3605	63	11	making	make	VERB
easat-3605	63	12	audit	audit	NOUN
easat-3605	63	13	reports	report	VERB
easat-3605	63	14	less	less	ADV
easat-3605	63	15	reliable	reliable	ADJ
easat-3605	63	16	and	and	CCONJ
easat-3605	63	17	more	more	ADV
easat-3605	63	18	likely	likely	ADJ
easat-3605	63	19	to	to	PART
easat-3605	63	20	minimize	minimize	VERB
easat-3605	63	21	risks	risk	NOUN
easat-3605	63	22	and	and	CCONJ
easat-3605	63	23	non	non	NOUN
easat-3605	63	24	-	-	NOUN
easat-3605	63	25	conformities	conformity	NOUN
easat-3605	63	26	to	to	PART
easat-3605	63	27	satisfy	satisfy	VERB
easat-3605	63	28	the	the	DET
easat-3605	63	29	expectations	expectation	NOUN
easat-3605	63	30	of	of	ADP
easat-3605	63	31	public	public	ADJ
easat-3605	63	32	authorities	authority	NOUN
easat-3605	63	33	.	.	PUNCT
easat-3605	64	1	the	the	DET
easat-3605	64	2	economic	economic	ADJ
easat-3605	64	3	environment	environment	NOUN
easat-3605	64	4	is	be	AUX
easat-3605	64	5	a	a	DET
easat-3605	64	6	key	key	ADJ
easat-3605	64	7	external	external	ADJ
easat-3605	64	8	factor	factor	NOUN
easat-3605	64	9	which	which	PRON
easat-3605	64	10	has	have	VERB
easat-3605	64	11	a	a	DET
easat-3605	64	12	direct	direct	ADJ
easat-3605	64	13	impact	impact	NOUN
easat-3605	64	14	on	on	ADP
easat-3605	64	15	internal	internal	ADJ
easat-3605	64	16	auditing	auditing	NOUN
easat-3605	64	17	.	.	PUNCT
easat-3605	65	1	in	in	ADP
easat-3605	65	2	times	time	NOUN
easat-3605	65	3	of	of	ADP
easat-3605	65	4	economic	economic	ADJ
easat-3605	65	5	crisis	crisis	NOUN
easat-3605	65	6	or	or	CCONJ
easat-3605	65	7	recession	recession	NOUN
easat-3605	65	8	,	,	PUNCT
easat-3605	65	9	public	public	ADJ
easat-3605	65	10	companies	company	NOUN
easat-3605	65	11	may	may	AUX
easat-3605	65	12	be	be	AUX
easat-3605	65	13	under	under	ADP
easat-3605	65	14	pressure	pressure	NOUN
easat-3605	65	15	to	to	PART
easat-3605	65	16	cut	cut	VERB
easat-3605	65	17	operating	operating	NOUN
easat-3605	65	18	costs	cost	NOUN
easat-3605	65	19	,	,	PUNCT
easat-3605	65	20	including	include	VERB
easat-3605	65	21	internal	internal	ADJ
easat-3605	65	22	audit	audit	NOUN
easat-3605	65	23	expenses	expense	NOUN
easat-3605	65	24	.	.	PUNCT
easat-3605	66	1	pressure	pressure	NOUN
easat-3605	66	2	-	-	PUNCT
easat-3605	66	3	t	t	NOUN
easat-3605	66	4	-	-	PUNCT
easat-3605	66	5	on	on	ADP
easat-3605	66	6	budgets	budget	NOUN
easat-3605	66	7	can	can	AUX
easat-3605	66	8	lead	lead	VERB
easat-3605	66	9	to	to	ADP
easat-3605	66	10	a	a	DET
easat-3605	66	11	reduction	reduction	NOUN
easat-3605	66	12	in	in	ADP
easat-3605	66	13	the	the	DET
easat-3605	66	14	human	human	ADJ
easat-3605	66	15	and	and	CCONJ
easat-3605	66	16	financial	financial	ADJ
easat-3605	66	17	resources	resource	NOUN
easat-3605	66	18	allocated	allocate	VERB
easat-3605	66	19	to	to	ADP
easat-3605	66	20	audit	audit	NOUN
easat-3605	66	21	departments	department	NOUN
easat-3605	66	22	,	,	PUNCT
easat-3605	66	23	which	which	PRON
easat-3605	66	24	adversely	adversely	ADV
easat-3605	66	25	affects	affect	VERB
easat-3605	66	26	the	the	DET
easat-3605	66	27	quality	quality	NOUN
easat-3605	66	28	of	of	ADP
easat-3605	66	29	audits	audits	NOUN
easat-3605	66	30	carried	carry	VERB
easat-3605	66	31	out	out	ADP
easat-3605	66	32	(	(	PUNCT
easat-3605	66	33	tan	tan	PROPN
easat-3605	66	34	&	&	CCONJ
easat-3605	66	35	smith	smith	PROPN
easat-3605	66	36	,	,	PUNCT
easat-3605	66	37	2021	2021	NUM
easat-3605	66	38	)	)	PUNCT
easat-3605	66	39	.	.	PUNCT
easat-3605	67	1	furthermore	furthermore	ADV
easat-3605	67	2	,	,	PUNCT
easat-3605	67	3	risk	risk	NOUN
easat-3605	67	4	management	management	NOUN
easat-3605	67	5	is	be	AUX
easat-3605	67	6	becoming	become	VERB
easat-3605	67	7	more	more	ADV
easat-3605	67	8	complex	complex	ADJ
easat-3605	67	9	in	in	ADP
easat-3605	67	10	an	an	DET
easat-3605	67	11	uncertain	uncertain	ADJ
easat-3605	67	12	economic	economic	ADJ
easat-3605	67	13	environment	environment	NOUN
easat-3605	67	14	,	,	PUNCT
easat-3605	67	15	requiring	require	VERB
easat-3605	67	16	internal	internal	ADJ
easat-3605	67	17	auditors	auditor	NOUN
easat-3605	67	18	with	with	ADP
easat-3605	67	19	specific	specific	ADJ
easat-3605	67	20	skills	skill	NOUN
easat-3605	67	21	and	and	CCONJ
easat-3605	67	22	modern	modern	ADJ
easat-3605	67	23	tools	tool	NOUN
easat-3605	67	24	to	to	PART
easat-3605	67	25	identify	identify	VERB
easat-3605	67	26	emerging	emerge	VERB
easat-3605	67	27	threats	threat	NOUN
easat-3605	67	28	.	.	PUNCT
easat-3605	68	1	in	in	ADP
easat-3605	68	2	this	this	DET
easat-3605	68	3	context	context	NOUN
easat-3605	68	4	,	,	PUNCT
easat-3605	68	5	internal	internal	ADJ
easat-3605	68	6	auditors	auditor	NOUN
easat-3605	68	7	are	be	AUX
easat-3605	68	8	often	often	ADV
easat-3605	68	9	forced	force	VERB
easat-3605	68	10	to	to	PART
easat-3605	68	11	adopt	adopt	VERB
easat-3605	68	12	more	more	ADV
easat-3605	68	13	reactive	reactive	ADJ
easat-3605	68	14	and	and	CCONJ
easat-3605	68	15	less	less	ADV
easat-3605	68	16	strategic	strategic	ADJ
easat-3605	68	17	practices	practice	NOUN
easat-3605	68	18	,	,	PUNCT
easat-3605	68	19	which	which	PRON
easat-3605	68	20	can	can	AUX
easat-3605	68	21	reduce	reduce	VERB
easat-3605	68	22	their	their	PRON
easat-3605	68	23	effectiveness	effectiveness	NOUN
easat-3605	68	24	(	(	PUNCT
easat-3605	68	25	wang	wang	PROPN
easat-3605	68	26	&	&	CCONJ
easat-3605	68	27	zhang	zhang	PROPN
easat-3605	68	28	,	,	PUNCT
easat-3605	68	29	2022	2022	NUM
easat-3605	68	30	)	)	PUNCT
easat-3605	68	31	.	.	PUNCT
easat-3605	69	1	the	the	DET
easat-3605	69	2	expectations	expectation	NOUN
easat-3605	69	3	of	of	ADP
easat-3605	69	4	stakeholders	stakeholder	NOUN
easat-3605	69	5	,	,	PUNCT
easat-3605	69	6	such	such	ADJ
easat-3605	69	7	as	as	ADP
easat-3605	69	8	shareholders	shareholder	NOUN
easat-3605	69	9	,	,	PUNCT
easat-3605	69	10	regulators	regulator	NOUN
easat-3605	69	11	and	and	CCONJ
easat-3605	69	12	citizens	citizen	NOUN
easat-3605	69	13	,	,	PUNCT
easat-3605	69	14	also	also	ADV
easat-3605	69	15	exert	exert	VERB
easat-3605	69	16	significant	significant	ADJ
easat-3605	69	17	pressure	pressure	NOUN
easat-3605	69	18	on	on	ADP
easat-3605	69	19	internal	internal	ADJ
easat-3605	69	20	auditing	auditing	NOUN
easat-3605	69	21	.	.	PUNCT
easat-3605	70	1	these	these	DET
easat-3605	70	2	stakeholders	stakeholder	NOUN
easat-3605	70	3	are	be	AUX
easat-3605	70	4	demanding	demand	VERB
easat-3605	70	5	greater	great	ADJ
easat-3605	70	6	transparency	transparency	NOUN
easat-3605	70	7	and	and	CCONJ
easat-3605	70	8	accountability	accountability	NOUN
easat-3605	70	9	from	from	ADP
easat-3605	70	10	public	public	ADJ
easat-3605	70	11	companies	company	NOUN
easat-3605	70	12	,	,	PUNCT
easat-3605	70	13	particularly	particularly	ADV
easat-3605	70	14	when	when	SCONJ
easat-3605	70	15	it	it	PRON
easat-3605	70	16	comes	come	VERB
easat-3605	70	17	to	to	ADP
easat-3605	70	18	the	the	DET
easat-3605	70	19	management	management	NOUN
easat-3605	70	20	of	of	ADP
easat-3605	70	21	public	public	ADJ
easat-3605	70	22	funds	fund	NOUN
easat-3605	70	23	.	.	PUNCT
easat-3605	71	1	public	public	ADJ
easat-3605	71	2	companies	company	NOUN
easat-3605	71	3	need	need	VERB
easat-3605	71	4	to	to	PART
easat-3605	71	5	meet	meet	VERB
easat-3605	71	6	these	these	DET
easat-3605	71	7	expectations	expectation	NOUN
easat-3605	71	8	by	by	ADP
easat-3605	71	9	increasing	increase	VERB
easat-3605	71	10	the	the	DET
easat-3605	71	11	rigor	rigor	NOUN
easat-3605	71	12	of	of	ADP
easat-3605	71	13	internal	internal	ADJ
easat-3605	71	14	audit	audit	NOUN
easat-3605	71	15	processes	process	NOUN
easat-3605	71	16	,	,	PUNCT
easat-3605	71	17	but	but	CCONJ
easat-3605	71	18	this	this	PRON
easat-3605	71	19	can	can	AUX
easat-3605	71	20	bring	bring	VERB
easat-3605	71	21	challenges	challenge	NOUN
easat-3605	71	22	in	in	ADP
easat-3605	71	23	terms	term	NOUN
easat-3605	71	24	of	of	ADP
easat-3605	71	25	work	work	NOUN
easat-3605	71	26	overload	overload	NOUN
easat-3605	71	27	and	and	CCONJ
easat-3605	71	28	reporting	report	VERB
easat-3605	71	29	complexity	complexity	NOUN
easat-3605	71	30	(	(	PUNCT
easat-3605	71	31	lukacs	lukacs	PROPN
easat-3605	71	32	&	&	CCONJ
easat-3605	71	33	kovacs	kovacs	PROPN
easat-3605	71	34	,	,	PUNCT
easat-3605	71	35	2023	2023	NUM
easat-3605	71	36	)	)	PUNCT
easat-3605	71	37	.	.	PUNCT
easat-3605	72	1	regulators	regulator	NOUN
easat-3605	72	2	,	,	PUNCT
easat-3605	72	3	for	for	ADP
easat-3605	72	4	example	example	NOUN
easat-3605	72	5	,	,	PUNCT
easat-3605	72	6	expect	expect	VERB
easat-3605	72	7	internal	internal	ADJ
easat-3605	72	8	auditors	auditor	NOUN
easat-3605	72	9	to	to	PART
easat-3605	72	10	report	report	VERB
easat-3605	72	11	all	all	DET
easat-3605	72	12	irregularities	irregularity	NOUN
easat-3605	72	13	and	and	CCONJ
easat-3605	72	14	ensure	ensure	VERB
easat-3605	72	15	compliance	compliance	NOUN
easat-3605	72	16	with	with	ADP
easat-3605	72	17	applicable	applicable	ADJ
easat-3605	72	18	laws	law	NOUN
easat-3605	72	19	and	and	CCONJ
easat-3605	72	20	standards	standard	NOUN
easat-3605	72	21	.	.	PUNCT
easat-3605	73	1	this	this	PRON
easat-3605	73	2	can	can	AUX
easat-3605	73	3	put	put	VERB
easat-3605	73	4	internal	internal	ADJ
easat-3605	73	5	auditors	auditor	NOUN
easat-3605	73	6	under	under	ADP
easat-3605	73	7	pressure	pressure	NOUN
easat-3605	73	8	to	to	PART
easat-3605	73	9	report	report	VERB
easat-3605	73	10	faster	fast	ADV
easat-3605	73	11	and	and	CCONJ
easat-3605	73	12	more	more	ADV
easat-3605	73	13	effectively	effectively	ADV
easat-3605	73	14	,	,	PUNCT
easat-3605	73	15	which	which	PRON
easat-3605	73	16	in	in	ADP
easat-3605	73	17	turn	turn	NOUN
easat-3605	73	18	can	can	AUX
easat-3605	73	19	reduce	reduce	VERB
easat-3605	73	20	the	the	DET
easat-3605	73	21	ability	ability	NOUN
easat-3605	73	22	to	to	PART
easat-3605	73	23	carry	carry	VERB
easat-3605	73	24	out	out	ADP
easat-3605	73	25	thorough	thorough	ADJ
easat-3605	73	26	and	and	CCONJ
easat-3605	73	27	objective	objective	ADJ
easat-3605	73	28	audits	audits	NOUN
easat-3605	73	29	.	.	PUNCT
easat-3605	74	1	the	the	DET
easat-3605	74	2	impact	impact	NOUN
easat-3605	74	3	of	of	ADP
easat-3605	74	4	new	new	ADJ
easat-3605	74	5	technologies	technology	NOUN
easat-3605	74	6	also	also	ADV
easat-3605	74	7	represents	represent	VERB
easat-3605	74	8	an	an	DET
easat-3605	74	9	increasingly	increasingly	ADV
easat-3605	74	10	influential	influential	ADJ
easat-3605	74	11	external	external	ADJ
easat-3605	74	12	factor	factor	NOUN
easat-3605	74	13	.	.	PUNCT
easat-3605	75	1	the	the	DET
easat-3605	75	2	introduction	introduction	NOUN
easat-3605	75	3	of	of	ADP
easat-3605	75	4	advanced	advanced	ADJ
easat-3605	75	5	technologies	technology	NOUN
easat-3605	75	6	such	such	ADJ
easat-3605	75	7	as	as	ADP
easat-3605	75	8	artificial	artificial	ADJ
easat-3605	75	9	intelligence	intelligence	NOUN
easat-3605	75	10	,	,	PUNCT
easat-3605	75	11	blockchain	blockchain	NOUN
easat-3605	75	12	and	and	CCONJ
easat-3605	75	13	big	big	ADJ
easat-3605	75	14	data	datum	NOUN
easat-3605	75	15	analysis	analysis	NOUN
easat-3605	75	16	tools	tool	NOUN
easat-3605	75	17	is	be	AUX
easat-3605	75	18	transforming	transform	VERB
easat-3605	75	19	internal	internal	ADJ
easat-3605	75	20	audit	audit	NOUN
easat-3605	75	21	practices	practice	NOUN
easat-3605	75	22	,	,	PUNCT
easat-3605	75	23	offering	offer	VERB
easat-3605	75	24	opportunities	opportunity	NOUN
easat-3605	75	25	for	for	ADP
easat-3605	75	26	significant	significant	ADJ
easat-3605	75	27	improvements	improvement	NOUN
easat-3605	75	28	in	in	ADP
easat-3605	75	29	audit	audit	NOUN
easat-3605	75	30	efficiency	efficiency	NOUN
easat-3605	75	31	(	(	PUNCT
easat-3605	75	32	goh	goh	PROPN
easat-3605	75	33	&	&	CCONJ
easat-3605	75	34	li	li	PROPN
easat-3605	75	35	,	,	PUNCT
easat-3605	75	36	2021	2021	NUM
easat-3605	75	37	)	)	PUNCT
easat-3605	75	38	.	.	PUNCT
easat-3605	76	1	however	however	ADV
easat-3605	76	2	,	,	PUNCT
easat-3605	76	3	integrating	integrate	VERB
easat-3605	76	4	these	these	DET
easat-3605	76	5	technologies	technology	NOUN
easat-3605	76	6	presents	present	VERB
easat-3605	76	7	significant	significant	ADJ
easat-3605	76	8	challenges	challenge	NOUN
easat-3605	76	9	,	,	PUNCT
easat-3605	76	10	particularly	particularly	ADV
easat-3605	76	11	in	in	ADP
easat-3605	76	12	terms	term	NOUN
easat-3605	76	13	of	of	ADP
easat-3605	76	14	training	train	VERB
easat-3605	76	15	internal	internal	ADJ
easat-3605	76	16	auditors	auditor	NOUN
easat-3605	76	17	and	and	CCONJ
easat-3605	76	18	adapting	adapt	VERB
easat-3605	76	19	existing	exist	VERB
easat-3605	76	20	systems	system	NOUN
easat-3605	76	21	.	.	PUNCT
easat-3605	77	1	according	accord	VERB
easat-3605	77	2	to	to	ADP
easat-3605	77	3	pereira	pereira	PROPN
easat-3605	77	4	and	and	CCONJ
easat-3605	77	5	tan	tan	PROPN
easat-3605	77	6	(	(	PUNCT
easat-3605	77	7	2020	2020	NUM
easat-3605	77	8	)	)	PUNCT
easat-3605	77	9	,	,	PUNCT
easat-3605	77	10	the	the	DET
easat-3605	77	11	adoption	adoption	NOUN
easat-3605	77	12	of	of	ADP
easat-3605	77	13	modern	modern	ADJ
easat-3605	77	14	technologies	technology	NOUN
easat-3605	77	15	requires	require	VERB
easat-3605	77	16	investment	investment	NOUN
easat-3605	77	17	in	in	ADP
easat-3605	77	18	infrastructure	infrastructure	NOUN
easat-3605	77	19	and	and	CCONJ
easat-3605	77	20	skills	skill	NOUN
easat-3605	77	21	,	,	PUNCT
easat-3605	77	22	which	which	PRON
easat-3605	77	23	can	can	AUX
easat-3605	77	24	be	be	AUX
easat-3605	77	25	difficult	difficult	ADJ
easat-3605	77	26	to	to	PART
easat-3605	77	27	achieve	achieve	VERB
easat-3605	77	28	in	in	ADP
easat-3605	77	29	public	public	ADJ
easat-3605	77	30	companies	company	NOUN
easat-3605	77	31	with	with	ADP
easat-3605	77	32	limited	limited	ADJ
easat-3605	77	33	resources	resource	NOUN
easat-3605	77	34	.	.	PUNCT
easat-3605	78	1	on	on	ADP
easat-3605	78	2	the	the	DET
easat-3605	78	3	other	other	ADJ
easat-3605	78	4	hand	hand	NOUN
easat-3605	78	5	,	,	PUNCT
easat-3605	78	6	the	the	DET
easat-3605	78	7	use	use	NOUN
easat-3605	78	8	of	of	ADP
easat-3605	78	9	technology	technology	NOUN
easat-3605	78	10	can	can	AUX
easat-3605	78	11	improve	improve	VERB
easat-3605	78	12	auditors	auditor	NOUN
easat-3605	78	13	'	'	PART
easat-3605	78	14	ability	ability	NOUN
easat-3605	78	15	to	to	PART
easat-3605	78	16	analyze	analyze	VERB
easat-3605	78	17	large	large	ADJ
easat-3605	78	18	volumes	volume	NOUN
easat-3605	78	19	of	of	ADP
easat-3605	78	20	data	datum	NOUN
easat-3605	78	21	and	and	CCONJ
easat-3605	78	22	quickly	quickly	ADV
easat-3605	78	23	identify	identify	VERB
easat-3605	78	24	risks	risk	NOUN
easat-3605	78	25	,	,	PUNCT
easat-3605	78	26	but	but	CCONJ
easat-3605	78	27	this	this	DET
easat-3605	78	28	evolution	evolution	NOUN
easat-3605	78	29	also	also	ADV
easat-3605	78	30	requires	require	VERB
easat-3605	78	31	careful	careful	ADJ
easat-3605	78	32	management	management	NOUN
easat-3605	78	33	of	of	ADP
easat-3605	78	34	technological	technological	ADJ
easat-3605	78	35	risks	risk	NOUN
easat-3605	78	36	,	,	PUNCT
easat-3605	78	37	particularly	particularly	ADV
easat-3605	78	38	in	in	ADP
easat-3605	78	39	terms	term	NOUN
easat-3605	78	40	of	of	ADP
easat-3605	78	41	cybersecurity	cybersecurity	NOUN
easat-3605	78	42	.	.	PUNCT
easat-3605	79	1	7422	7422	NUM
easat-3605	79	2	edelweiss	edelweiss	PROPN
easat-3605	79	3	applied	apply	VERB
easat-3605	79	4	science	science	NOUN
easat-3605	79	5	and	and	CCONJ
easat-3605	79	6	technology	technology	NOUN
easat-3605	79	7	issn	issn	PROPN
easat-3605	79	8	:	:	PUNCT
easat-3605	79	9	2576	2576	NUM
easat-3605	79	10	-	-	SYM
easat-3605	79	11	8484	8484	NUM
easat-3605	79	12	vol	vol	NOUN
easat-3605	79	13	.	.	PROPN
easat-3605	79	14	8	8	NUM
easat-3605	79	15	,	,	PUNCT
easat-3605	79	16	no	no	INTJ
easat-3605	79	17	.	.	NOUN
easat-3605	80	1	6	6	NUM
easat-3605	80	2	:	:	PUNCT
easat-3605	80	3	7419	7419	NUM
easat-3605	80	4	-	-	SYM
easat-3605	80	5	7429	7429	NUM
easat-3605	80	6	,	,	PUNCT
easat-3605	80	7	2024	2024	NUM
easat-3605	80	8	doi	doi	NOUN
easat-3605	80	9	:	:	PUNCT
easat-3605	80	10	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	80	11	©	©	PROPN
easat-3605	80	12	2024	2024	NUM
easat-3605	80	13	by	by	ADP
easat-3605	80	14	the	the	DET
easat-3605	80	15	author	author	NOUN
easat-3605	80	16	;	;	PUNCT
easat-3605	80	17	licensee	licensee	PROPN
easat-3605	80	18	learning	learning	NOUN
easat-3605	80	19	gate	gate	NOUN
easat-3605	80	20	3	3	PROPN
easat-3605	80	21	.	.	PUNCT
easat-3605	80	22	research	research	NOUN
easat-3605	80	23	methodology	methodology	NOUN
easat-3605	80	24	this	this	DET
easat-3605	80	25	research	research	NOUN
easat-3605	80	26	is	be	AUX
easat-3605	80	27	based	base	VERB
easat-3605	80	28	on	on	ADP
easat-3605	80	29	a	a	DET
easat-3605	80	30	qualitative	qualitative	ADJ
easat-3605	80	31	approach	approach	NOUN
easat-3605	80	32	,	,	PUNCT
easat-3605	80	33	widely	widely	ADV
easat-3605	80	34	used	use	VERB
easat-3605	80	35	to	to	PART
easat-3605	80	36	explore	explore	VERB
easat-3605	80	37	complex	complex	ADJ
easat-3605	80	38	social	social	ADJ
easat-3605	80	39	phenomena	phenomenon	NOUN
easat-3605	80	40	in	in	ADP
easat-3605	80	41	their	their	PRON
easat-3605	80	42	natural	natural	ADJ
easat-3605	80	43	contexts	contexts	NOUN
easat-3605	80	44	.	.	PUNCT
easat-3605	81	1	this	this	DET
easat-3605	81	2	method	method	NOUN
easat-3605	81	3	enables	enable	VERB
easat-3605	81	4	a	a	DET
easat-3605	81	5	better	well	ADJ
easat-3605	81	6	understanding	understanding	NOUN
easat-3605	81	7	of	of	ADP
easat-3605	81	8	individuals	individual	NOUN
easat-3605	81	9	'	'	PART
easat-3605	81	10	perceptions	perception	NOUN
easat-3605	81	11	and	and	CCONJ
easat-3605	81	12	behaviors	behavior	NOUN
easat-3605	81	13	,	,	PUNCT
easat-3605	81	14	as	as	ADV
easat-3605	81	15	well	well	ADV
easat-3605	81	16	as	as	ADP
easat-3605	81	17	social	social	ADJ
easat-3605	81	18	and	and	CCONJ
easat-3605	81	19	organizational	organizational	ADJ
easat-3605	81	20	dynamics	dynamic	NOUN
easat-3605	81	21	,	,	PUNCT
easat-3605	81	22	based	base	VERB
easat-3605	81	23	on	on	ADP
easat-3605	81	24	rich	rich	ADJ
easat-3605	81	25	,	,	PUNCT
easat-3605	81	26	contextual	contextual	ADJ
easat-3605	81	27	data	datum	NOUN
easat-3605	81	28	(	(	PUNCT
easat-3605	81	29	galletta	galletta	NOUN
easat-3605	81	30	,	,	PUNCT
easat-3605	81	31	2013	2013	NUM
easat-3605	81	32	;	;	PUNCT
easat-3605	81	33	charmaz	charmaz	PROPN
easat-3605	81	34	,	,	PUNCT
easat-3605	81	35	2014	2014	NUM
easat-3605	81	36	)	)	PUNCT
easat-3605	81	37	.	.	PUNCT
easat-3605	82	1	the	the	DET
easat-3605	82	2	qualitative	qualitative	ADJ
easat-3605	82	3	approach	approach	NOUN
easat-3605	82	4	is	be	AUX
easat-3605	82	5	particularly	particularly	ADV
easat-3605	82	6	relevant	relevant	ADJ
easat-3605	82	7	in	in	ADP
easat-3605	82	8	the	the	DET
easat-3605	82	9	study	study	NOUN
easat-3605	82	10	of	of	ADP
easat-3605	82	11	moroccan	moroccan	ADJ
easat-3605	82	12	public	public	ADJ
easat-3605	82	13	companies	company	NOUN
easat-3605	82	14	with	with	ADP
easat-3605	82	15	market	market	NOUN
easat-3605	82	16	activities	activity	NOUN
easat-3605	82	17	,	,	PUNCT
easat-3605	82	18	where	where	SCONJ
easat-3605	82	19	external	external	ADJ
easat-3605	82	20	relations	relation	NOUN
easat-3605	82	21	and	and	CCONJ
easat-3605	82	22	actors	actor	NOUN
easat-3605	82	23	'	'	PART
easat-3605	82	24	perceptions	perception	NOUN
easat-3605	82	25	influence	influence	VERB
easat-3605	82	26	the	the	DET
easat-3605	82	27	effectiveness	effectiveness	NOUN
easat-3605	82	28	of	of	ADP
easat-3605	82	29	processes	process	NOUN
easat-3605	82	30	,	,	PUNCT
easat-3605	82	31	including	include	VERB
easat-3605	82	32	internal	internal	ADJ
easat-3605	82	33	auditing	auditing	NOUN
easat-3605	82	34	(	(	PUNCT
easat-3605	82	35	saldana	saldana	PROPN
easat-3605	82	36	,	,	PUNCT
easat-3605	82	37	2016	2016	NUM
easat-3605	82	38	;	;	PUNCT
easat-3605	82	39	voss	voss	PROPN
easat-3605	82	40	et	et	PROPN
easat-3605	82	41	al	al	PROPN
easat-3605	82	42	.	.	PROPN
easat-3605	82	43	,	,	PUNCT
easat-3605	82	44	2016	2016	NUM
easat-3605	82	45	)	)	PUNCT
easat-3605	82	46	.	.	PUNCT
easat-3605	83	1	3.1	3.1	NUM
easat-3605	83	2	.	.	PUNCT
easat-3605	83	3	search	search	NOUN
easat-3605	83	4	method	method	NOUN
easat-3605	83	5	qualitative	qualitative	ADJ
easat-3605	83	6	research	research	NOUN
easat-3605	83	7	is	be	AUX
easat-3605	83	8	renowned	renowned	ADJ
easat-3605	83	9	for	for	ADP
easat-3605	83	10	its	its	PRON
easat-3605	83	11	ability	ability	NOUN
easat-3605	83	12	to	to	PART
easat-3605	83	13	provide	provide	VERB
easat-3605	83	14	detailed	detailed	ADJ
easat-3605	83	15	,	,	PUNCT
easat-3605	83	16	contextualized	contextualized	ADJ
easat-3605	83	17	descriptions	description	NOUN
easat-3605	83	18	of	of	ADP
easat-3605	83	19	the	the	DET
easat-3605	83	20	phenomena	phenomenon	NOUN
easat-3605	83	21	under	under	ADP
easat-3605	83	22	study	study	NOUN
easat-3605	83	23	.	.	PUNCT
easat-3605	84	1	they	they	PRON
easat-3605	84	2	enable	enable	VERB
easat-3605	84	3	a	a	DET
easat-3605	84	4	finer	finer	ADV
easat-3605	84	5	-	-	PUNCT
easat-3605	84	6	grained	grain	VERB
easat-3605	84	7	understanding	understanding	NOUN
easat-3605	84	8	of	of	ADP
easat-3605	84	9	social	social	ADJ
easat-3605	84	10	reality	reality	NOUN
easat-3605	84	11	by	by	ADP
easat-3605	84	12	examining	examine	VERB
easat-3605	84	13	participants	participant	NOUN
easat-3605	84	14	'	'	PART
easat-3605	84	15	perceptions	perception	NOUN
easat-3605	84	16	,	,	PUNCT
easat-3605	84	17	experiences	experience	NOUN
easat-3605	84	18	and	and	CCONJ
easat-3605	84	19	meanings	meaning	NOUN
easat-3605	84	20	(	(	PUNCT
easat-3605	84	21	patton	patton	NOUN
easat-3605	84	22	,	,	PUNCT
easat-3605	84	23	2015	2015	NUM
easat-3605	84	24	;	;	PUNCT
easat-3605	84	25	lincoln	lincoln	PROPN
easat-3605	84	26	&	&	CCONJ
easat-3605	84	27	guba	guba	PROPN
easat-3605	84	28	,	,	PUNCT
easat-3605	84	29	2017	2017	NUM
easat-3605	84	30	)	)	PUNCT
easat-3605	84	31	.	.	PUNCT
easat-3605	85	1	this	this	DET
easat-3605	85	2	inductive	inductive	ADJ
easat-3605	85	3	method	method	NOUN
easat-3605	85	4	enables	enable	VERB
easat-3605	85	5	new	new	ADJ
easat-3605	85	6	concepts	concept	NOUN
easat-3605	85	7	to	to	PART
easat-3605	85	8	be	be	AUX
easat-3605	85	9	generated	generate	VERB
easat-3605	85	10	from	from	ADP
easat-3605	85	11	empirical	empirical	ADJ
easat-3605	85	12	data	datum	NOUN
easat-3605	85	13	,	,	PUNCT
easat-3605	85	14	making	make	VERB
easat-3605	85	15	it	it	PRON
easat-3605	85	16	particularly	particularly	ADV
easat-3605	85	17	suitable	suitable	ADJ
easat-3605	85	18	for	for	ADP
easat-3605	85	19	studying	study	VERB
easat-3605	85	20	complex	complex	ADJ
easat-3605	85	21	phenomena	phenomenon	NOUN
easat-3605	85	22	in	in	ADP
easat-3605	85	23	specific	specific	ADJ
easat-3605	85	24	organizational	organizational	ADJ
easat-3605	85	25	contexts	context	NOUN
easat-3605	85	26	(	(	PUNCT
easat-3605	85	27	creswell	creswell	PROPN
easat-3605	85	28	,	,	PUNCT
easat-3605	85	29	2013	2013	NUM
easat-3605	85	30	)	)	PUNCT
easat-3605	85	31	.	.	PUNCT
easat-3605	86	1	3.2	3.2	NUM
easat-3605	86	2	.	.	PUNCT
easat-3605	87	1	interviews	interview	NOUN
easat-3605	87	2	semi	semi	ADJ
easat-3605	87	3	-	-	ADJ
easat-3605	87	4	structured	structured	ADJ
easat-3605	87	5	interviews	interview	NOUN
easat-3605	87	6	are	be	AUX
easat-3605	87	7	a	a	DET
easat-3605	87	8	key	key	ADJ
easat-3605	87	9	tool	tool	NOUN
easat-3605	87	10	for	for	ADP
easat-3605	87	11	data	datum	NOUN
easat-3605	87	12	collection	collection	NOUN
easat-3605	87	13	in	in	ADP
easat-3605	87	14	a	a	DET
easat-3605	87	15	qualitative	qualitative	ADJ
easat-3605	87	16	approach	approach	NOUN
easat-3605	87	17	,	,	PUNCT
easat-3605	87	18	as	as	SCONJ
easat-3605	87	19	they	they	PRON
easat-3605	87	20	enable	enable	VERB
easat-3605	87	21	participants	participant	NOUN
easat-3605	87	22	to	to	PART
easat-3605	87	23	share	share	VERB
easat-3605	87	24	their	their	PRON
easat-3605	87	25	perceptions	perception	NOUN
easat-3605	87	26	and	and	CCONJ
easat-3605	87	27	experiences	experience	NOUN
easat-3605	87	28	while	while	SCONJ
easat-3605	87	29	allowing	allow	VERB
easat-3605	87	30	the	the	DET
easat-3605	87	31	researcher	researcher	NOUN
easat-3605	87	32	to	to	PART
easat-3605	87	33	guide	guide	VERB
easat-3605	87	34	the	the	DET
easat-3605	87	35	interview	interview	NOUN
easat-3605	87	36	with	with	ADP
easat-3605	87	37	pre	pre	ADJ
easat-3605	87	38	-	-	ADJ
easat-3605	87	39	prepared	prepared	ADJ
easat-3605	87	40	questions	question	NOUN
easat-3605	87	41	(	(	PUNCT
easat-3605	87	42	dicicco	dicicco	NOUN
easat-3605	87	43	-	-	PUNCT
easat-3605	87	44	bloom	bloom	NOUN
easat-3605	87	45	&	&	CCONJ
easat-3605	87	46	crabtree	crabtree	PROPN
easat-3605	87	47	,	,	PUNCT
easat-3605	87	48	2006	2006	NUM
easat-3605	87	49	)	)	PUNCT
easat-3605	87	50	.	.	PUNCT
easat-3605	88	1	this	this	DET
easat-3605	88	2	method	method	NOUN
easat-3605	88	3	fosters	foster	VERB
easat-3605	88	4	in	in	ADP
easat-3605	88	5	-	-	PUNCT
easat-3605	88	6	depth	depth	NOUN
easat-3605	88	7	data	datum	NOUN
easat-3605	88	8	collection	collection	NOUN
easat-3605	88	9	,	,	PUNCT
easat-3605	88	10	making	make	VERB
easat-3605	88	11	it	it	PRON
easat-3605	88	12	possible	possible	ADJ
easat-3605	88	13	to	to	PART
easat-3605	88	14	deal	deal	VERB
easat-3605	88	15	with	with	ADP
easat-3605	88	16	complex	complex	ADJ
easat-3605	88	17	subjects	subject	NOUN
easat-3605	88	18	while	while	SCONJ
easat-3605	88	19	maintaining	maintain	VERB
easat-3605	88	20	a	a	DET
easat-3605	88	21	certain	certain	ADJ
easat-3605	88	22	rigor	rigor	NOUN
easat-3605	88	23	in	in	ADP
easat-3605	88	24	the	the	DET
easat-3605	88	25	organization	organization	NOUN
easat-3605	88	26	of	of	ADP
easat-3605	88	27	the	the	DET
easat-3605	88	28	interview	interview	NOUN
easat-3605	88	29	(	(	PUNCT
easat-3605	88	30	seidman	seidman	NOUN
easat-3605	88	31	,	,	PUNCT
easat-3605	88	32	2019	2019	NUM
easat-3605	88	33	)	)	PUNCT
easat-3605	88	34	.	.	PUNCT
easat-3605	89	1	it	it	PRON
easat-3605	89	2	is	be	AUX
easat-3605	89	3	particularly	particularly	ADV
easat-3605	89	4	useful	useful	ADJ
easat-3605	89	5	for	for	ADP
easat-3605	89	6	exploring	explore	VERB
easat-3605	89	7	topics	topic	NOUN
easat-3605	89	8	such	such	ADJ
easat-3605	89	9	as	as	ADP
easat-3605	89	10	internal	internal	ADJ
easat-3605	89	11	auditing	auditing	NOUN
easat-3605	89	12	,	,	PUNCT
easat-3605	89	13	where	where	SCONJ
easat-3605	89	14	individuals	individual	NOUN
easat-3605	89	15	'	'	PART
easat-3605	89	16	perceptions	perception	NOUN
easat-3605	89	17	may	may	AUX
easat-3605	89	18	vary	vary	VERB
easat-3605	89	19	according	accord	VERB
easat-3605	89	20	to	to	ADP
easat-3605	89	21	their	their	PRON
easat-3605	89	22	role	role	NOUN
easat-3605	89	23	and	and	CCONJ
easat-3605	89	24	experience	experience	NOUN
easat-3605	89	25	.	.	PUNCT
easat-3605	90	1	3.3	3.3	NUM
easat-3605	90	2	.	.	PUNCT
easat-3605	91	1	semi	semi	ADJ
easat-3605	91	2	-	-	ADJ
easat-3605	91	3	structured	structured	ADJ
easat-3605	91	4	interviews	interview	NOUN
easat-3605	91	5	semi	semi	ADJ
easat-3605	91	6	-	-	ADJ
easat-3605	91	7	structured	structured	ADJ
easat-3605	91	8	interviews	interview	NOUN
easat-3605	91	9	are	be	AUX
easat-3605	91	10	distinguished	distinguish	VERB
easat-3605	91	11	by	by	ADP
easat-3605	91	12	their	their	PRON
easat-3605	91	13	flexibility	flexibility	NOUN
easat-3605	91	14	:	:	PUNCT
easat-3605	91	15	although	although	SCONJ
easat-3605	91	16	an	an	DET
easat-3605	91	17	interview	interview	NOUN
easat-3605	91	18	guide	guide	NOUN
easat-3605	91	19	is	be	AUX
easat-3605	91	20	provided	provide	VERB
easat-3605	91	21	,	,	PUNCT
easat-3605	91	22	the	the	DET
easat-3605	91	23	researcher	researcher	NOUN
easat-3605	91	24	can	can	AUX
easat-3605	91	25	adjust	adjust	VERB
easat-3605	91	26	the	the	DET
easat-3605	91	27	questions	question	NOUN
easat-3605	91	28	according	accord	VERB
easat-3605	91	29	to	to	ADP
easat-3605	91	30	the	the	DET
easat-3605	91	31	answers	answer	NOUN
easat-3605	91	32	given	give	VERB
easat-3605	91	33	by	by	ADP
easat-3605	91	34	the	the	DET
easat-3605	91	35	participants	participant	NOUN
easat-3605	91	36	(	(	PUNCT
easat-3605	91	37	longhurst	longhurst	ADJ
easat-3605	91	38	,	,	PUNCT
easat-3605	91	39	2016	2016	NUM
easat-3605	91	40	)	)	PUNCT
easat-3605	91	41	.	.	PUNCT
easat-3605	92	1	this	this	DET
easat-3605	92	2	approach	approach	NOUN
easat-3605	92	3	is	be	AUX
easat-3605	92	4	often	often	ADV
easat-3605	92	5	preferred	prefer	VERB
easat-3605	92	6	in	in	ADP
easat-3605	92	7	exploratory	exploratory	ADJ
easat-3605	92	8	research	research	NOUN
easat-3605	92	9	,	,	PUNCT
easat-3605	92	10	as	as	SCONJ
easat-3605	92	11	it	it	PRON
easat-3605	92	12	enables	enable	VERB
easat-3605	92	13	a	a	DET
easat-3605	92	14	deeper	deep	ADJ
easat-3605	92	15	understanding	understanding	NOUN
easat-3605	92	16	of	of	ADP
easat-3605	92	17	lived	live	VERB
easat-3605	92	18	experiences	experience	NOUN
easat-3605	92	19	while	while	SCONJ
easat-3605	92	20	allowing	allow	VERB
easat-3605	92	21	a	a	DET
easat-3605	92	22	certain	certain	ADJ
easat-3605	92	23	freedom	freedom	NOUN
easat-3605	92	24	of	of	ADP
easat-3605	92	25	expression	expression	NOUN
easat-3605	92	26	(	(	PUNCT
easat-3605	92	27	kvale	kvale	PROPN
easat-3605	92	28	&	&	CCONJ
easat-3605	92	29	brinkmann	brinkmann	PROPN
easat-3605	92	30	,	,	PUNCT
easat-3605	92	31	2015	2015	NUM
easat-3605	92	32	)	)	PUNCT
easat-3605	92	33	.	.	PUNCT
easat-3605	93	1	however	however	ADV
easat-3605	93	2	,	,	PUNCT
easat-3605	93	3	this	this	DET
easat-3605	93	4	method	method	NOUN
easat-3605	93	5	requires	require	VERB
easat-3605	93	6	careful	careful	ADJ
easat-3605	93	7	preparation	preparation	NOUN
easat-3605	93	8	to	to	PART
easat-3605	93	9	prevent	prevent	VERB
easat-3605	93	10	discussions	discussion	NOUN
easat-3605	93	11	straying	stray	VERB
easat-3605	93	12	from	from	ADP
easat-3605	93	13	the	the	DET
easat-3605	93	14	central	central	ADJ
easat-3605	93	15	topic	topic	NOUN
easat-3605	93	16	,	,	PUNCT
easat-3605	93	17	which	which	PRON
easat-3605	93	18	can	can	AUX
easat-3605	93	19	affect	affect	VERB
easat-3605	93	20	the	the	DET
easat-3605	93	21	rigor	rigor	NOUN
easat-3605	93	22	of	of	ADP
easat-3605	93	23	the	the	DET
easat-3605	93	24	data	datum	NOUN
easat-3605	93	25	collected	collect	VERB
easat-3605	93	26	(	(	PUNCT
easat-3605	93	27	bryman	bryman	NOUN
easat-3605	93	28	,	,	PUNCT
easat-3605	93	29	2016	2016	NUM
easat-3605	93	30	)	)	PUNCT
easat-3605	93	31	.	.	PUNCT
easat-3605	94	1	3.4	3.4	NUM
easat-3605	94	2	.	.	PUNCT
easat-3605	94	3	sample	sample	NOUN
easat-3605	94	4	and	and	CCONJ
easat-3605	94	5	interview	interview	NOUN
easat-3605	94	6	procedure	procedure	NOUN
easat-3605	94	7	sampling	sample	VERB
easat-3605	94	8	is	be	AUX
easat-3605	94	9	a	a	DET
easat-3605	94	10	central	central	ADJ
easat-3605	94	11	element	element	NOUN
easat-3605	94	12	in	in	ADP
easat-3605	94	13	qualitative	qualitative	ADJ
easat-3605	94	14	research	research	NOUN
easat-3605	94	15	,	,	PUNCT
easat-3605	94	16	as	as	SCONJ
easat-3605	94	17	it	it	PRON
easat-3605	94	18	enables	enable	VERB
easat-3605	94	19	the	the	DET
easat-3605	94	20	selection	selection	NOUN
easat-3605	94	21	of	of	ADP
easat-3605	94	22	a	a	DET
easat-3605	94	23	group	group	NOUN
easat-3605	94	24	of	of	ADP
easat-3605	94	25	participants	participant	NOUN
easat-3605	94	26	with	with	ADP
easat-3605	94	27	experience	experience	NOUN
easat-3605	94	28	relevant	relevant	ADJ
easat-3605	94	29	to	to	ADP
easat-3605	94	30	the	the	DET
easat-3605	94	31	study	study	NOUN
easat-3605	94	32	objectives	objective	NOUN
easat-3605	94	33	(	(	PUNCT
easat-3605	94	34	palinkas	palinkas	INTJ
easat-3605	94	35	et	et	PROPN
easat-3605	94	36	al	al	PROPN
easat-3605	94	37	.	.	PROPN
easat-3605	94	38	,	,	PUNCT
easat-3605	94	39	2015	2015	NUM
easat-3605	94	40	)	)	PUNCT
easat-3605	94	41	.	.	PUNCT
easat-3605	95	1	in	in	ADP
easat-3605	95	2	this	this	DET
easat-3605	95	3	research	research	NOUN
easat-3605	95	4	,	,	PUNCT
easat-3605	95	5	a	a	DET
easat-3605	95	6	purposive	purposive	ADJ
easat-3605	95	7	sample	sample	NOUN
easat-3605	95	8	was	be	AUX
easat-3605	95	9	chosen	choose	VERB
easat-3605	95	10	,	,	PUNCT
easat-3605	95	11	comprising	comprise	VERB
easat-3605	95	12	24	24	NUM
easat-3605	95	13	participants	participant	NOUN
easat-3605	95	14	:	:	PUNCT
easat-3605	95	15	12	12	NUM
easat-3605	95	16	heads	head	NOUN
easat-3605	95	17	of	of	ADP
easat-3605	95	18	internal	internal	ADJ
easat-3605	95	19	audit	audit	NOUN
easat-3605	95	20	departments	department	NOUN
easat-3605	95	21	and	and	CCONJ
easat-3605	95	22	12	12	NUM
easat-3605	95	23	internal	internal	ADJ
easat-3605	95	24	auditors	auditor	NOUN
easat-3605	95	25	with	with	ADP
easat-3605	95	26	at	at	ADV
easat-3605	95	27	least	least	ADV
easat-3605	95	28	three	three	NUM
easat-3605	95	29	years	year	NOUN
easat-3605	95	30	'	'	PART
easat-3605	95	31	experience	experience	NOUN
easat-3605	95	32	.	.	PUNCT
easat-3605	96	1	these	these	DET
easat-3605	96	2	participants	participant	NOUN
easat-3605	96	3	were	be	AUX
easat-3605	96	4	selected	select	VERB
easat-3605	96	5	from	from	ADP
easat-3605	96	6	different	different	ADJ
easat-3605	96	7	moroccan	moroccan	ADJ
easat-3605	96	8	public	public	ADJ
easat-3605	96	9	companies	company	NOUN
easat-3605	96	10	to	to	PART
easat-3605	96	11	ensure	ensure	VERB
easat-3605	96	12	a	a	DET
easat-3605	96	13	diversity	diversity	NOUN
easat-3605	96	14	of	of	ADP
easat-3605	96	15	perspectives	perspective	NOUN
easat-3605	96	16	(	(	PUNCT
easat-3605	96	17	maxwell	maxwell	PROPN
easat-3605	96	18	,	,	PUNCT
easat-3605	96	19	2013	2013	NUM
easat-3605	96	20	)	)	PUNCT
easat-3605	96	21	.	.	PUNCT
easat-3605	97	1	interviews	interview	NOUN
easat-3605	97	2	were	be	AUX
easat-3605	97	3	conducted	conduct	VERB
easat-3605	97	4	face	face	NOUN
easat-3605	97	5	-	-	PUNCT
easat-3605	97	6	to	to	ADP
easat-3605	97	7	-	-	PUNCT
easat-3605	97	8	face	face	NOUN
easat-3605	97	9	in	in	ADP
easat-3605	97	10	the	the	DET
easat-3605	97	11	cities	city	NOUN
easat-3605	97	12	of	of	ADP
easat-3605	97	13	casablanca	casablanca	PROPN
easat-3605	97	14	and	and	CCONJ
easat-3605	97	15	rabat	rabat	NOUN
easat-3605	97	16	,	,	PUNCT
easat-3605	97	17	with	with	ADP
easat-3605	97	18	durations	duration	NOUN
easat-3605	97	19	varying	vary	VERB
easat-3605	97	20	from	from	ADP
easat-3605	97	21	30	30	NUM
easat-3605	97	22	to	to	PART
easat-3605	97	23	35	35	NUM
easat-3605	97	24	minutes	minute	NOUN
easat-3605	97	25	.	.	PUNCT
easat-3605	98	1	to	to	PART
easat-3605	98	2	ensure	ensure	VERB
easat-3605	98	3	rigorous	rigorous	ADJ
easat-3605	98	4	sampling	sampling	NOUN
easat-3605	98	5	,	,	PUNCT
easat-3605	98	6	participants	participant	NOUN
easat-3605	98	7	were	be	AUX
easat-3605	98	8	selected	select	VERB
easat-3605	98	9	according	accord	VERB
easat-3605	98	10	to	to	ADP
easat-3605	98	11	specific	specific	ADJ
easat-3605	98	12	criteria	criterion	NOUN
easat-3605	98	13	,	,	PUNCT
easat-3605	98	14	including	include	VERB
easat-3605	98	15	their	their	PRON
easat-3605	98	16	role	role	NOUN
easat-3605	98	17	within	within	ADP
easat-3605	98	18	internal	internal	ADJ
easat-3605	98	19	audit	audit	NOUN
easat-3605	98	20	departments	department	NOUN
easat-3605	98	21	and	and	CCONJ
easat-3605	98	22	their	their	PRON
easat-3605	98	23	practical	practical	ADJ
easat-3605	98	24	experience	experience	NOUN
easat-3605	98	25	in	in	ADP
easat-3605	98	26	the	the	DET
easat-3605	98	27	field	field	NOUN
easat-3605	98	28	.	.	PUNCT
easat-3605	99	1	this	this	DET
easat-3605	99	2	strategy	strategy	NOUN
easat-3605	99	3	yields	yield	NOUN
easat-3605	99	4	rich	rich	ADJ
easat-3605	99	5	,	,	PUNCT
easat-3605	99	6	nuanced	nuanced	ADJ
easat-3605	99	7	data	datum	NOUN
easat-3605	99	8	on	on	ADP
easat-3605	99	9	the	the	DET
easat-3605	99	10	internal	internal	ADJ
easat-3605	99	11	dynamics	dynamic	NOUN
easat-3605	99	12	of	of	ADP
easat-3605	99	13	these	these	DET
easat-3605	99	14	companies	company	NOUN
easat-3605	99	15	(	(	PUNCT
easat-3605	99	16	fusch	fusch	NOUN
easat-3605	99	17	&	&	CCONJ
easat-3605	99	18	ness	ness	NOUN
easat-3605	99	19	,	,	PUNCT
easat-3605	99	20	2015	2015	NUM
easat-3605	99	21	)	)	PUNCT
easat-3605	99	22	.	.	PUNCT
easat-3605	100	1	3.5	3.5	NUM
easat-3605	100	2	.	.	PUNCT
easat-3605	101	1	analysis	analysis	NOUN
easat-3605	101	2	of	of	ADP
easat-3605	101	3	qualitative	qualitative	ADJ
easat-3605	101	4	data	datum	NOUN
easat-3605	101	5	data	datum	NOUN
easat-3605	101	6	analysis	analysis	NOUN
easat-3605	101	7	was	be	AUX
easat-3605	101	8	carried	carry	VERB
easat-3605	101	9	out	out	ADP
easat-3605	101	10	using	use	VERB
easat-3605	101	11	thematic	thematic	ADJ
easat-3605	101	12	analysis	analysis	NOUN
easat-3605	101	13	,	,	PUNCT
easat-3605	101	14	a	a	DET
easat-3605	101	15	proven	prove	VERB
easat-3605	101	16	method	method	NOUN
easat-3605	101	17	for	for	ADP
easat-3605	101	18	identifying	identify	VERB
easat-3605	101	19	,	,	PUNCT
easat-3605	101	20	analyzing	analyze	VERB
easat-3605	101	21	and	and	CCONJ
easat-3605	101	22	reporting	report	VERB
easat-3605	101	23	on	on	ADP
easat-3605	101	24	emerging	emerge	VERB
easat-3605	101	25	patterns	pattern	NOUN
easat-3605	101	26	or	or	CCONJ
easat-3605	101	27	themes	theme	NOUN
easat-3605	101	28	in	in	ADP
easat-3605	101	29	qualitative	qualitative	ADJ
easat-3605	101	30	data	datum	NOUN
easat-3605	101	31	(	(	PUNCT
easat-3605	101	32	braun	braun	PROPN
easat-3605	101	33	&	&	CCONJ
easat-3605	101	34	clarke	clarke	PROPN
easat-3605	101	35	,	,	PUNCT
easat-3605	101	36	2021	2021	NUM
easat-3605	101	37	)	)	PUNCT
easat-3605	101	38	.	.	PUNCT
easat-3605	102	1	this	this	DET
easat-3605	102	2	approach	approach	NOUN
easat-3605	102	3	enables	enable	VERB
easat-3605	102	4	key	key	ADJ
easat-3605	102	5	elements	element	NOUN
easat-3605	102	6	relating	relate	VERB
easat-3605	102	7	to	to	ADP
easat-3605	102	8	internal	internal	ADJ
easat-3605	102	9	auditing	auditing	NOUN
easat-3605	102	10	to	to	PART
easat-3605	102	11	be	be	AUX
easat-3605	102	12	drawn	draw	VERB
easat-3605	102	13	out	out	ADP
easat-3605	102	14	by	by	ADP
easat-3605	102	15	identifying	identify	VERB
easat-3605	102	16	recurring	recur	VERB
easat-3605	102	17	and	and	CCONJ
easat-3605	102	18	significant	significant	ADJ
easat-3605	102	19	themes	theme	NOUN
easat-3605	102	20	(	(	PUNCT
easat-3605	102	21	maguire	maguire	NOUN
easat-3605	102	22	&	&	CCONJ
easat-3605	102	23	delahunt	delahunt	PROPN
easat-3605	102	24	,	,	PUNCT
easat-3605	102	25	2017	2017	NUM
easat-3605	102	26	)	)	PUNCT
easat-3605	102	27	.	.	PUNCT
easat-3605	103	1	thematic	thematic	ADJ
easat-3605	103	2	analysis	analysis	NOUN
easat-3605	103	3	follows	follow	VERB
easat-3605	103	4	several	several	ADJ
easat-3605	103	5	stages	stage	NOUN
easat-3605	103	6	:	:	PUNCT
easat-3605	103	7	familiarization	familiarization	NOUN
easat-3605	103	8	with	with	ADP
easat-3605	103	9	the	the	DET
easat-3605	103	10	data	data	NOUN
easat-3605	103	11	,	,	PUNCT
easat-3605	103	12	coding	coding	NOUN
easat-3605	103	13	,	,	PUNCT
easat-3605	103	14	theme	theme	NOUN
easat-3605	103	15	generation	generation	NOUN
easat-3605	103	16	and	and	CCONJ
easat-3605	103	17	interpretation	interpretation	NOUN
easat-3605	103	18	of	of	ADP
easat-3605	103	19	the	the	DET
easat-3605	103	20	results	result	NOUN
easat-3605	103	21	(	(	PUNCT
easat-3605	103	22	nowell	nowell	INTJ
easat-3605	103	23	et	et	PROPN
easat-3605	103	24	al	al	PROPN
easat-3605	103	25	.	.	PROPN
easat-3605	103	26	,	,	PUNCT
easat-3605	103	27	2017	2017	NUM
easat-3605	103	28	)	)	PUNCT
easat-3605	103	29	.	.	PUNCT
easat-3605	104	1	the	the	DET
easat-3605	104	2	interview	interview	NOUN
easat-3605	104	3	recordings	recording	NOUN
easat-3605	104	4	were	be	AUX
easat-3605	104	5	carefully	carefully	ADV
easat-3605	104	6	transcribed	transcribe	VERB
easat-3605	104	7	to	to	PART
easat-3605	104	8	enable	enable	VERB
easat-3605	104	9	a	a	DET
easat-3605	104	10	detailed	detailed	ADJ
easat-3605	104	11	and	and	CCONJ
easat-3605	104	12	rigorous	rigorous	ADJ
easat-3605	104	13	analysis	analysis	NOUN
easat-3605	104	14	.	.	PUNCT
easat-3605	105	1	this	this	DET
easat-3605	105	2	method	method	NOUN
easat-3605	105	3	enabled	enable	VERB
easat-3605	105	4	the	the	DET
easat-3605	105	5	identification	identification	NOUN
easat-3605	105	6	of	of	ADP
easat-3605	105	7	themes	theme	NOUN
easat-3605	105	8	relating	relate	VERB
easat-3605	105	9	to	to	ADP
easat-3605	105	10	internal	internal	ADJ
easat-3605	105	11	audit	audit	NOUN
easat-3605	105	12	management	management	NOUN
easat-3605	105	13	,	,	PUNCT
easat-3605	105	14	corporate	corporate	ADJ
easat-3605	105	15	7423	7423	NUM
easat-3605	105	16	edelweiss	edelweiss	PROPN
easat-3605	105	17	applied	apply	VERB
easat-3605	105	18	science	science	NOUN
easat-3605	105	19	and	and	CCONJ
easat-3605	105	20	technology	technology	NOUN
easat-3605	105	21	issn	issn	PROPN
easat-3605	105	22	:	:	PUNCT
easat-3605	105	23	2576	2576	NUM
easat-3605	105	24	-	-	SYM
easat-3605	105	25	8484	8484	NUM
easat-3605	105	26	vol	vol	NOUN
easat-3605	105	27	.	.	PROPN
easat-3605	106	1	8	8	NUM
easat-3605	106	2	,	,	PUNCT
easat-3605	106	3	no	no	INTJ
easat-3605	106	4	.	.	NOUN
easat-3605	107	1	6	6	NUM
easat-3605	107	2	:	:	PUNCT
easat-3605	107	3	7419	7419	NUM
easat-3605	107	4	-	-	SYM
easat-3605	107	5	7429	7429	NUM
easat-3605	107	6	,	,	PUNCT
easat-3605	107	7	2024	2024	NUM
easat-3605	107	8	doi	doi	NOUN
easat-3605	107	9	:	:	PUNCT
easat-3605	107	10	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	107	11	©	©	PROPN
easat-3605	107	12	2024	2024	NUM
easat-3605	107	13	by	by	ADP
easat-3605	107	14	the	the	DET
easat-3605	107	15	author	author	NOUN
easat-3605	107	16	;	;	PUNCT
easat-3605	108	1	licensee	licensee	PROPN
easat-3605	108	2	learning	learn	VERB
easat-3605	108	3	gate	gate	NOUN
easat-3605	108	4	governance	governance	NOUN
easat-3605	108	5	and	and	CCONJ
easat-3605	108	6	contextual	contextual	ADJ
easat-3605	108	7	factors	factor	NOUN
easat-3605	108	8	influencing	influence	VERB
easat-3605	108	9	internal	internal	ADJ
easat-3605	108	10	audit	audit	NOUN
easat-3605	108	11	effectiveness	effectiveness	NOUN
easat-3605	108	12	in	in	ADP
easat-3605	108	13	moroccan	moroccan	ADJ
easat-3605	108	14	public	public	ADJ
easat-3605	108	15	companies	company	NOUN
easat-3605	108	16	.	.	PUNCT
easat-3605	109	1	the	the	DET
easat-3605	109	2	analysis	analysis	NOUN
easat-3605	109	3	revealed	reveal	VERB
easat-3605	109	4	key	key	ADJ
easat-3605	109	5	elements	element	NOUN
easat-3605	109	6	about	about	ADP
easat-3605	109	7	audit	audit	NOUN
easat-3605	109	8	management	management	NOUN
easat-3605	109	9	practices	practice	NOUN
easat-3605	109	10	,	,	PUNCT
easat-3605	109	11	challenges	challenge	NOUN
easat-3605	109	12	faced	face	VERB
easat-3605	109	13	by	by	ADP
easat-3605	109	14	internal	internal	ADJ
easat-3605	109	15	auditors	auditor	NOUN
easat-3605	109	16	and	and	CCONJ
easat-3605	109	17	performance	performance	NOUN
easat-3605	109	18	improvement	improvement	NOUN
easat-3605	109	19	strategies	strategy	NOUN
easat-3605	109	20	(	(	PUNCT
easat-3605	109	21	braun	braun	PROPN
easat-3605	109	22	&	&	CCONJ
easat-3605	109	23	clarke	clarke	PROPN
easat-3605	109	24	,	,	PUNCT
easat-3605	109	25	2021	2021	NUM
easat-3605	109	26	)	)	PUNCT
easat-3605	109	27	.	.	PUNCT
easat-3605	110	1	3.6	3.6	NUM
easat-3605	110	2	.	.	PUNCT
easat-3605	110	3	results	result	VERB
easat-3605	110	4	this	this	DET
easat-3605	110	5	qualitative	qualitative	ADJ
easat-3605	110	6	study	study	NOUN
easat-3605	110	7	,	,	PUNCT
easat-3605	110	8	conducted	conduct	VERB
easat-3605	110	9	through	through	ADP
easat-3605	110	10	semi	semi	ADJ
easat-3605	110	11	-	-	ADJ
easat-3605	110	12	structured	structured	ADJ
easat-3605	110	13	interviews	interview	NOUN
easat-3605	110	14	,	,	PUNCT
easat-3605	110	15	has	have	AUX
easat-3605	110	16	yielded	yield	VERB
easat-3605	110	17	rich	rich	ADJ
easat-3605	110	18	and	and	CCONJ
easat-3605	110	19	nuanced	nuanced	ADJ
easat-3605	110	20	data	datum	NOUN
easat-3605	110	21	on	on	ADP
easat-3605	110	22	the	the	DET
easat-3605	110	23	challenges	challenge	NOUN
easat-3605	110	24	faced	face	VERB
easat-3605	110	25	by	by	ADP
easat-3605	110	26	internal	internal	ADJ
easat-3605	110	27	audit	audit	NOUN
easat-3605	110	28	functions	function	NOUN
easat-3605	110	29	in	in	ADP
easat-3605	110	30	moroccan	moroccan	ADJ
easat-3605	110	31	public	public	ADJ
easat-3605	110	32	companies	company	NOUN
easat-3605	110	33	with	with	ADP
easat-3605	110	34	commercial	commercial	ADJ
easat-3605	110	35	activities	activity	NOUN
easat-3605	110	36	.	.	PUNCT
easat-3605	111	1	these	these	DET
easat-3605	111	2	results	result	NOUN
easat-3605	111	3	highlight	highlight	VERB
easat-3605	111	4	several	several	ADJ
easat-3605	111	5	external	external	ADJ
easat-3605	111	6	factors	factor	NOUN
easat-3605	111	7	influencing	influence	VERB
easat-3605	111	8	their	their	PRON
easat-3605	111	9	effectiveness	effectiveness	NOUN
easat-3605	111	10	,	,	PUNCT
easat-3605	111	11	including	include	VERB
easat-3605	111	12	top	top	ADJ
easat-3605	111	13	management	management	NOUN
easat-3605	111	14	support	support	NOUN
easat-3605	111	15	,	,	PUNCT
easat-3605	111	16	organizational	organizational	ADJ
easat-3605	111	17	culture	culture	NOUN
easat-3605	111	18	,	,	PUNCT
easat-3605	111	19	auditors	auditor	NOUN
easat-3605	111	20	'	'	PART
easat-3605	111	21	independence	independence	NOUN
easat-3605	111	22	,	,	PUNCT
easat-3605	111	23	and	and	CCONJ
easat-3605	111	24	their	their	PRON
easat-3605	111	25	involvement	involvement	NOUN
easat-3605	111	26	in	in	ADP
easat-3605	111	27	nonaudit	nonaudit	PROPN
easat-3605	111	28	tasks	task	NOUN
easat-3605	111	29	.	.	PUNCT
easat-3605	112	1	this	this	DET
easat-3605	112	2	analysis	analysis	NOUN
easat-3605	112	3	expands	expand	VERB
easat-3605	112	4	on	on	ADP
easat-3605	112	5	these	these	DET
easat-3605	112	6	findings	finding	NOUN
easat-3605	112	7	,	,	PUNCT
easat-3605	112	8	incorporating	incorporate	VERB
easat-3605	112	9	participants	participant	NOUN
easat-3605	112	10	'	'	PART
easat-3605	112	11	verbatims	verbatim	NOUN
easat-3605	112	12	to	to	PART
easat-3605	112	13	illustrate	illustrate	VERB
easat-3605	112	14	the	the	DET
easat-3605	112	15	realities	reality	NOUN
easat-3605	112	16	on	on	ADP
easat-3605	112	17	the	the	DET
easat-3605	112	18	ground	ground	NOUN
easat-3605	112	19	.	.	PUNCT
easat-3605	113	1	4	4	X
easat-3605	113	2	.	.	X
easat-3605	113	3	top	top	ADJ
easat-3605	113	4	management	management	NOUN
easat-3605	113	5	support	support	NOUN
easat-3605	113	6	:	:	PUNCT
easat-3605	113	7	a	a	DET
easat-3605	113	8	decisive	decisive	ADJ
easat-3605	113	9	but	but	CCONJ
easat-3605	113	10	insufficient	insufficient	ADJ
easat-3605	113	11	factor	factor	NOUN
easat-3605	113	12	4.1	4.1	NUM
easat-3605	113	13	.	.	PUNCT
easat-3605	114	1	adequate	adequate	ADJ
easat-3605	114	2	resources	resource	NOUN
easat-3605	114	3	the	the	DET
easat-3605	114	4	lack	lack	NOUN
easat-3605	114	5	of	of	ADP
easat-3605	114	6	sufficient	sufficient	ADJ
easat-3605	114	7	resources	resource	NOUN
easat-3605	114	8	is	be	AUX
easat-3605	114	9	a	a	DET
easat-3605	114	10	major	major	ADJ
easat-3605	114	11	obstacle	obstacle	NOUN
easat-3605	114	12	to	to	ADP
easat-3605	114	13	the	the	DET
easat-3605	114	14	effectiveness	effectiveness	NOUN
easat-3605	114	15	of	of	ADP
easat-3605	114	16	internal	internal	ADJ
easat-3605	114	17	audit	audit	NOUN
easat-3605	114	18	functions	function	NOUN
easat-3605	114	19	.	.	PUNCT
easat-3605	115	1	internal	internal	ADJ
easat-3605	115	2	auditors	auditor	NOUN
easat-3605	115	3	suffer	suffer	VERB
easat-3605	115	4	from	from	ADP
easat-3605	115	5	a	a	DET
easat-3605	115	6	lack	lack	NOUN
easat-3605	115	7	of	of	ADP
easat-3605	115	8	essential	essential	ADJ
easat-3605	115	9	equipment	equipment	NOUN
easat-3605	115	10	such	such	ADJ
easat-3605	115	11	as	as	ADP
easat-3605	115	12	computers	computer	NOUN
easat-3605	115	13	,	,	PUNCT
easat-3605	115	14	printers	printer	NOUN
easat-3605	115	15	and	and	CCONJ
easat-3605	115	16	vehicles	vehicle	NOUN
easat-3605	115	17	.	.	PUNCT
easat-3605	116	1	this	this	DET
easat-3605	116	2	shortage	shortage	NOUN
easat-3605	116	3	not	not	PART
easat-3605	116	4	only	only	ADV
easat-3605	116	5	leads	lead	VERB
easat-3605	116	6	to	to	ADP
easat-3605	116	7	a	a	DET
easat-3605	116	8	drop	drop	NOUN
easat-3605	116	9	in	in	ADP
easat-3605	116	10	productivity	productivity	NOUN
easat-3605	116	11	,	,	PUNCT
easat-3605	116	12	but	but	CCONJ
easat-3605	116	13	also	also	ADV
easat-3605	116	14	to	to	PART
easat-3605	116	15	increased	increase	VERB
easat-3605	116	16	demotivation	demotivation	NOUN
easat-3605	116	17	among	among	ADP
easat-3605	116	18	auditors	auditor	NOUN
easat-3605	116	19	.	.	PUNCT
easat-3605	117	1	the	the	DET
easat-3605	117	2	following	follow	VERB
easat-3605	117	3	verbatims	verbatim	NOUN
easat-3605	117	4	illustrate	illustrate	VERB
easat-3605	117	5	this	this	DET
easat-3605	117	6	problem	problem	NOUN
easat-3605	117	7	:	:	PUNCT
easat-3605	117	8	"	"	PUNCT
easat-3605	117	9	the	the	DET
easat-3605	117	10	basic	basic	ADJ
easat-3605	117	11	environment	environment	NOUN
easat-3605	117	12	is	be	AUX
easat-3605	117	13	inadequate	inadequate	ADJ
easat-3605	117	14	and	and	CCONJ
easat-3605	117	15	our	our	PRON
easat-3605	117	16	department	department	NOUN
easat-3605	117	17	lacks	lack	VERB
easat-3605	117	18	tools	tool	NOUN
easat-3605	117	19	and	and	CCONJ
easat-3605	117	20	supplies	supply	NOUN
easat-3605	117	21	.	.	PUNCT
easat-3605	118	1	for	for	ADP
easat-3605	118	2	example	example	NOUN
easat-3605	118	3	,	,	PUNCT
easat-3605	118	4	if	if	SCONJ
easat-3605	118	5	we	we	PRON
easat-3605	118	6	need	need	VERB
easat-3605	118	7	printers	printer	NOUN
easat-3605	118	8	or	or	CCONJ
easat-3605	118	9	computers	computer	NOUN
easat-3605	118	10	,	,	PUNCT
easat-3605	118	11	we	we	PRON
easat-3605	118	12	have	have	VERB
easat-3605	118	13	to	to	PART
easat-3605	118	14	submit	submit	VERB
easat-3605	118	15	a	a	DET
easat-3605	118	16	request	request	NOUN
easat-3605	118	17	to	to	ADP
easat-3605	118	18	the	the	DET
easat-3605	118	19	purchasing	purchase	VERB
easat-3605	118	20	department	department	NOUN
easat-3605	118	21	.	.	PUNCT
easat-3605	119	1	it	it	PRON
easat-3605	119	2	takes	take	VERB
easat-3605	119	3	a	a	DET
easat-3605	119	4	long	long	ADJ
easat-3605	119	5	time	time	NOUN
easat-3605	119	6	to	to	PART
easat-3605	119	7	get	get	VERB
easat-3605	119	8	office	office	NOUN
easat-3605	119	9	supplies	supply	NOUN
easat-3605	119	10	"	"	PUNCT
easat-3605	119	11	(	(	PUNCT
easat-3605	119	12	rai4	rai4	PROPN
easat-3605	119	13	)	)	PUNCT
easat-3605	119	14	.	.	PUNCT
easat-3605	120	1	this	this	DET
easat-3605	120	2	lack	lack	NOUN
easat-3605	120	3	of	of	ADP
easat-3605	120	4	resources	resource	NOUN
easat-3605	120	5	also	also	ADV
easat-3605	120	6	reflects	reflect	VERB
easat-3605	120	7	a	a	DET
easat-3605	120	8	lack	lack	NOUN
easat-3605	120	9	of	of	ADP
easat-3605	120	10	prioritization	prioritization	NOUN
easat-3605	120	11	of	of	ADP
easat-3605	120	12	the	the	DET
easat-3605	120	13	internal	internal	ADJ
easat-3605	120	14	audit	audit	NOUN
easat-3605	120	15	department	department	NOUN
easat-3605	120	16	's	's	PART
easat-3605	120	17	needs	need	NOUN
easat-3605	120	18	by	by	ADP
easat-3605	120	19	senior	senior	ADJ
easat-3605	120	20	management	management	NOUN
easat-3605	120	21	.	.	PUNCT
easat-3605	121	1	4.2	4.2	NUM
easat-3605	121	2	.	.	PUNCT
easat-3605	121	3	funds	fund	NOUN
easat-3605	121	4	available	available	ADJ
easat-3605	121	5	the	the	DET
easat-3605	121	6	study	study	NOUN
easat-3605	121	7	revealed	reveal	VERB
easat-3605	121	8	that	that	SCONJ
easat-3605	121	9	most	most	ADJ
easat-3605	121	10	internal	internal	ADJ
easat-3605	121	11	audit	audit	NOUN
easat-3605	121	12	departments	department	NOUN
easat-3605	121	13	operate	operate	VERB
easat-3605	121	14	with	with	ADP
easat-3605	121	15	insufficient	insufficient	ADJ
easat-3605	121	16	or	or	CCONJ
easat-3605	121	17	poorly	poorly	ADV
easat-3605	121	18	allocated	allocate	VERB
easat-3605	121	19	budgets	budget	NOUN
easat-3605	121	20	,	,	PUNCT
easat-3605	121	21	which	which	PRON
easat-3605	121	22	limits	limit	VERB
easat-3605	121	23	their	their	PRON
easat-3605	121	24	ability	ability	NOUN
easat-3605	121	25	to	to	PART
easat-3605	121	26	carry	carry	VERB
easat-3605	121	27	out	out	ADP
easat-3605	121	28	their	their	PRON
easat-3605	121	29	missions	mission	NOUN
easat-3605	121	30	effectively	effectively	ADV
easat-3605	121	31	.	.	PUNCT
easat-3605	122	1	for	for	ADP
easat-3605	122	2	example	example	NOUN
easat-3605	122	3	,	,	PUNCT
easat-3605	122	4	one	one	NUM
easat-3605	122	5	participant	participant	NOUN
easat-3605	122	6	testifies	testify	VERB
easat-3605	122	7	:	:	PUNCT
easat-3605	122	8	"	"	PUNCT
easat-3605	122	9	we	we	PRON
easat-3605	122	10	have	have	VERB
easat-3605	122	11	to	to	PART
easat-3605	122	12	use	use	VERB
easat-3605	122	13	our	our	PRON
easat-3605	122	14	own	own	ADJ
easat-3605	122	15	cars	car	NOUN
easat-3605	122	16	and	and	CCONJ
easat-3605	122	17	pay	pay	VERB
easat-3605	122	18	for	for	ADP
easat-3605	122	19	petrol	petrol	NOUN
easat-3605	122	20	with	with	ADP
easat-3605	122	21	our	our	PRON
easat-3605	122	22	own	own	ADJ
easat-3605	122	23	funds	fund	NOUN
easat-3605	122	24	.	.	PUNCT
easat-3605	123	1	if	if	SCONJ
easat-3605	123	2	there	there	PRON
easat-3605	123	3	was	be	VERB
easat-3605	123	4	a	a	DET
easat-3605	123	5	special	special	ADJ
easat-3605	123	6	budget	budget	NOUN
easat-3605	123	7	,	,	PUNCT
easat-3605	123	8	it	it	PRON
easat-3605	123	9	would	would	AUX
easat-3605	123	10	at	at	ADP
easat-3605	123	11	least	least	ADJ
easat-3605	123	12	help	help	VERB
easat-3605	123	13	with	with	ADP
easat-3605	123	14	gas	gas	NOUN
easat-3605	123	15	costs	cost	NOUN
easat-3605	123	16	"	"	PUNCT
easat-3605	123	17	(	(	PUNCT
easat-3605	123	18	rai8	rai8	NOUN
easat-3605	123	19	)	)	PUNCT
easat-3605	123	20	.	.	PUNCT
easat-3605	124	1	the	the	DET
easat-3605	124	2	lack	lack	NOUN
easat-3605	124	3	of	of	ADP
easat-3605	124	4	adequate	adequate	ADJ
easat-3605	124	5	funding	funding	NOUN
easat-3605	124	6	reflects	reflect	VERB
easat-3605	124	7	an	an	DET
easat-3605	124	8	often	often	ADV
easat-3605	124	9	-	-	PUNCT
easat-3605	124	10	weak	weak	ADJ
easat-3605	124	11	relationship	relationship	NOUN
easat-3605	124	12	between	between	ADP
easat-3605	124	13	management	management	NOUN
easat-3605	124	14	and	and	CCONJ
easat-3605	124	15	internal	internal	ADJ
easat-3605	124	16	auditors	auditor	NOUN
easat-3605	124	17	,	,	PUNCT
easat-3605	124	18	compromising	compromise	VERB
easat-3605	124	19	their	their	PRON
easat-3605	124	20	effectiveness	effectiveness	NOUN
easat-3605	124	21	.	.	PUNCT
easat-3605	125	1	4.3	4.3	NUM
easat-3605	125	2	.	.	PUNCT
easat-3605	126	1	implementing	implement	VERB
easat-3605	126	2	the	the	DET
easat-3605	126	3	recommendations	recommendation	NOUN
easat-3605	126	4	another	another	DET
easat-3605	126	5	recurring	recur	VERB
easat-3605	126	6	problem	problem	NOUN
easat-3605	126	7	is	be	AUX
easat-3605	126	8	the	the	DET
easat-3605	126	9	poor	poor	ADJ
easat-3605	126	10	implementation	implementation	NOUN
easat-3605	126	11	of	of	ADP
easat-3605	126	12	audit	audit	NOUN
easat-3605	126	13	recommendations	recommendation	NOUN
easat-3605	126	14	.	.	PUNCT
easat-3605	127	1	although	although	SCONJ
easat-3605	127	2	audit	audit	NOUN
easat-3605	127	3	reports	report	NOUN
easat-3605	127	4	are	be	AUX
easat-3605	127	5	carefully	carefully	ADV
easat-3605	127	6	prepared	prepare	VERB
easat-3605	127	7	,	,	PUNCT
easat-3605	127	8	their	their	PRON
easat-3605	127	9	impact	impact	NOUN
easat-3605	127	10	remains	remain	VERB
easat-3605	127	11	limited	limited	ADJ
easat-3605	127	12	due	due	ADP
easat-3605	127	13	to	to	ADP
easat-3605	127	14	a	a	DET
easat-3605	127	15	lack	lack	NOUN
easat-3605	127	16	of	of	ADP
easat-3605	127	17	buy	buy	NOUN
easat-3605	127	18	-	-	PUNCT
easat-3605	127	19	in	in	NOUN
easat-3605	127	20	from	from	ADP
easat-3605	127	21	other	other	ADJ
easat-3605	127	22	departments	department	NOUN
easat-3605	127	23	.	.	PUNCT
easat-3605	128	1	as	as	SCONJ
easat-3605	128	2	one	one	NUM
easat-3605	128	3	auditor	auditor	NOUN
easat-3605	128	4	put	put	VERB
easat-3605	128	5	it	it	PRON
easat-3605	128	6	:	:	PUNCT
easat-3605	128	7	"	"	PUNCT
easat-3605	128	8	senior	senior	ADJ
easat-3605	128	9	management	management	NOUN
easat-3605	128	10	and	and	CCONJ
easat-3605	128	11	other	other	ADJ
easat-3605	128	12	departments	department	NOUN
easat-3605	128	13	do	do	AUX
easat-3605	128	14	not	not	PART
easat-3605	128	15	pay	pay	VERB
easat-3605	128	16	attention	attention	NOUN
easat-3605	128	17	to	to	ADP
easat-3605	128	18	recommendations	recommendation	NOUN
easat-3605	128	19	or	or	CCONJ
easat-3605	128	20	take	take	VERB
easat-3605	128	21	internal	internal	ADJ
easat-3605	128	22	audit	audit	NOUN
easat-3605	128	23	recommendations	recommendation	NOUN
easat-3605	128	24	seriously	seriously	ADV
easat-3605	128	25	"	"	PUNCT
easat-3605	128	26	(	(	PUNCT
easat-3605	128	27	rai5	rai5	PROPN
easat-3605	128	28	)	)	PUNCT
easat-3605	128	29	.	.	PUNCT
easat-3605	129	1	this	this	DET
easat-3605	129	2	finding	finding	NOUN
easat-3605	129	3	highlights	highlight	VERB
easat-3605	129	4	a	a	DET
easat-3605	129	5	lack	lack	NOUN
easat-3605	129	6	of	of	ADP
easat-3605	129	7	awareness	awareness	NOUN
easat-3605	129	8	and	and	CCONJ
easat-3605	129	9	interaction	interaction	NOUN
easat-3605	129	10	between	between	ADP
easat-3605	129	11	auditors	auditor	NOUN
easat-3605	129	12	and	and	CCONJ
easat-3605	129	13	other	other	ADJ
easat-3605	129	14	organizational	organizational	ADJ
easat-3605	129	15	players	player	NOUN
easat-3605	129	16	.	.	PUNCT
easat-3605	130	1	5	5	X
easat-3605	130	2	.	.	X
easat-3605	130	3	an	an	DET
easat-3605	130	4	unfavorable	unfavorable	ADJ
easat-3605	130	5	organizational	organizational	ADJ
easat-3605	130	6	culture	culture	NOUN
easat-3605	130	7	5.1	5.1	NUM
easat-3605	130	8	.	.	PUNCT
easat-3605	131	1	scope	scope	NOUN
easat-3605	131	2	of	of	ADP
easat-3605	131	3	work	work	NOUN
easat-3605	131	4	the	the	DET
easat-3605	131	5	scope	scope	NOUN
easat-3605	131	6	of	of	ADP
easat-3605	131	7	internal	internal	ADJ
easat-3605	131	8	auditors	auditor	NOUN
easat-3605	131	9	'	'	PART
easat-3605	131	10	responsibilities	responsibility	NOUN
easat-3605	131	11	includes	include	VERB
easat-3605	131	12	a	a	DET
easat-3605	131	13	variety	variety	NOUN
easat-3605	131	14	of	of	ADP
easat-3605	131	15	activities	activity	NOUN
easat-3605	131	16	ranging	range	VERB
easat-3605	131	17	from	from	ADP
easat-3605	131	18	inventory	inventory	NOUN
easat-3605	131	19	verification	verification	NOUN
easat-3605	131	20	to	to	ADP
easat-3605	131	21	performance	performance	NOUN
easat-3605	131	22	assessment	assessment	NOUN
easat-3605	131	23	.	.	PUNCT
easat-3605	132	1	however	however	ADV
easat-3605	132	2	,	,	PUNCT
easat-3605	132	3	this	this	DET
easat-3605	132	4	scope	scope	NOUN
easat-3605	132	5	is	be	AUX
easat-3605	132	6	often	often	ADV
easat-3605	132	7	limited	limit	VERB
easat-3605	132	8	by	by	ADP
easat-3605	132	9	a	a	DET
easat-3605	132	10	lack	lack	NOUN
easat-3605	132	11	of	of	ADP
easat-3605	132	12	understanding	understanding	NOUN
easat-3605	132	13	of	of	ADP
easat-3605	132	14	their	their	PRON
easat-3605	132	15	role	role	NOUN
easat-3605	132	16	and	and	CCONJ
easat-3605	132	17	by	by	ADP
easat-3605	132	18	organizational	organizational	ADJ
easat-3605	132	19	restrictions	restriction	NOUN
easat-3605	132	20	.	.	PUNCT
easat-3605	133	1	one	one	NUM
easat-3605	133	2	participant	participant	NOUN
easat-3605	133	3	illustrates	illustrate	VERB
easat-3605	133	4	this	this	DET
easat-3605	133	5	constraint	constraint	NOUN
easat-3605	133	6	:	:	PUNCT
easat-3605	133	7	"	"	PUNCT
easat-3605	133	8	there	there	PRON
easat-3605	133	9	are	be	VERB
easat-3605	133	10	certain	certain	ADJ
easat-3605	133	11	documents	document	NOUN
easat-3605	133	12	that	that	SCONJ
easat-3605	133	13	internal	internal	ADJ
easat-3605	133	14	audit	audit	NOUN
easat-3605	133	15	staff	staff	NOUN
easat-3605	133	16	can	can	AUX
easat-3605	133	17	not	not	PART
easat-3605	133	18	see	see	VERB
easat-3605	133	19	and	and	CCONJ
easat-3605	133	20	examine	examine	VERB
easat-3605	133	21	,	,	PUNCT
easat-3605	133	22	such	such	ADJ
easat-3605	133	23	as	as	ADP
easat-3605	133	24	contracts	contract	NOUN
easat-3605	133	25	.	.	PUNCT
easat-3605	134	1	these	these	PRON
easat-3605	134	2	are	be	AUX
easat-3605	134	3	considered	consider	VERB
easat-3605	134	4	confidential	confidential	ADJ
easat-3605	134	5	,	,	PUNCT
easat-3605	134	6	so	so	SCONJ
easat-3605	134	7	it	it	PRON
easat-3605	134	8	's	be	AUX
easat-3605	134	9	difficult	difficult	ADJ
easat-3605	134	10	for	for	SCONJ
easat-3605	134	11	us	we	PRON
easat-3605	134	12	to	to	PART
easat-3605	134	13	access	access	VERB
easat-3605	134	14	them	they	PRON
easat-3605	134	15	"	"	PUNCT
easat-3605	134	16	(	(	PUNCT
easat-3605	134	17	ai6	ai6	PROPN
easat-3605	134	18	)	)	PUNCT
easat-3605	134	19	.	.	PUNCT
easat-3605	135	1	this	this	DET
easat-3605	135	2	limitation	limitation	NOUN
easat-3605	135	3	highlights	highlight	VERB
easat-3605	135	4	the	the	DET
easat-3605	135	5	need	need	NOUN
easat-3605	135	6	to	to	PART
easat-3605	135	7	clarify	clarify	VERB
easat-3605	135	8	the	the	DET
easat-3605	135	9	roles	role	NOUN
easat-3605	135	10	and	and	CCONJ
easat-3605	135	11	responsibilities	responsibility	NOUN
easat-3605	135	12	of	of	ADP
easat-3605	135	13	internal	internal	ADJ
easat-3605	135	14	auditors	auditor	NOUN
easat-3605	135	15	within	within	ADP
easat-3605	135	16	the	the	DET
easat-3605	135	17	organization	organization	NOUN
easat-3605	135	18	.	.	PUNCT
easat-3605	136	1	7424	7424	NUM
easat-3605	136	2	edelweiss	edelweiss	PROPN
easat-3605	136	3	applied	apply	VERB
easat-3605	136	4	science	science	NOUN
easat-3605	136	5	and	and	CCONJ
easat-3605	136	6	technology	technology	NOUN
easat-3605	136	7	issn	issn	PROPN
easat-3605	136	8	:	:	PUNCT
easat-3605	136	9	2576	2576	NUM
easat-3605	136	10	-	-	SYM
easat-3605	136	11	8484	8484	NUM
easat-3605	136	12	vol	vol	NOUN
easat-3605	136	13	.	.	PROPN
easat-3605	136	14	8	8	NUM
easat-3605	136	15	,	,	PUNCT
easat-3605	136	16	no	no	INTJ
easat-3605	136	17	.	.	NOUN
easat-3605	137	1	6	6	NUM
easat-3605	137	2	:	:	PUNCT
easat-3605	137	3	7419	7419	NUM
easat-3605	137	4	-	-	SYM
easat-3605	137	5	7429	7429	NUM
easat-3605	137	6	,	,	PUNCT
easat-3605	137	7	2024	2024	NUM
easat-3605	137	8	doi	doi	NOUN
easat-3605	137	9	:	:	PUNCT
easat-3605	137	10	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	137	11	©	©	PROPN
easat-3605	137	12	2024	2024	NUM
easat-3605	137	13	by	by	ADP
easat-3605	137	14	the	the	DET
easat-3605	137	15	author	author	NOUN
easat-3605	137	16	;	;	PUNCT
easat-3605	137	17	licensee	licensee	PROPN
easat-3605	137	18	learning	learning	NOUN
easat-3605	137	19	gate	gate	NOUN
easat-3605	137	20	5.2	5.2	NUM
easat-3605	137	21	.	.	PUNCT
easat-3605	138	1	trust	trust	VERB
easat-3605	138	2	a	a	DET
easat-3605	138	3	major	major	ADJ
easat-3605	138	4	obstacle	obstacle	NOUN
easat-3605	138	5	is	be	AUX
easat-3605	138	6	the	the	DET
easat-3605	138	7	lack	lack	NOUN
easat-3605	138	8	of	of	ADP
easat-3605	138	9	trust	trust	NOUN
easat-3605	138	10	between	between	ADP
easat-3605	138	11	internal	internal	ADJ
easat-3605	138	12	auditors	auditor	NOUN
easat-3605	138	13	and	and	CCONJ
easat-3605	138	14	other	other	ADJ
easat-3605	138	15	departments	department	NOUN
easat-3605	138	16	.	.	PUNCT
easat-3605	139	1	auditors	auditor	NOUN
easat-3605	139	2	are	be	AUX
easat-3605	139	3	often	often	ADV
easat-3605	139	4	perceived	perceive	VERB
easat-3605	139	5	as	as	ADP
easat-3605	139	6	control	control	NOUN
easat-3605	139	7	figures	figure	NOUN
easat-3605	139	8	rather	rather	ADV
easat-3605	139	9	than	than	ADP
easat-3605	139	10	strategic	strategic	ADJ
easat-3605	139	11	partners	partner	NOUN
easat-3605	139	12	.	.	PUNCT
easat-3605	140	1	for	for	ADP
easat-3605	140	2	example	example	NOUN
easat-3605	140	3	:	:	PUNCT
easat-3605	140	4	"	"	PUNCT
easat-3605	140	5	some	some	DET
easat-3605	140	6	audited	audit	VERB
easat-3605	140	7	departments	department	NOUN
easat-3605	140	8	are	be	AUX
easat-3605	140	9	suspicious	suspicious	ADJ
easat-3605	140	10	of	of	ADP
easat-3605	140	11	internal	internal	ADJ
easat-3605	140	12	auditors	auditor	NOUN
easat-3605	140	13	,	,	PUNCT
easat-3605	140	14	seeing	see	VERB
easat-3605	140	15	them	they	PRON
easat-3605	140	16	as	as	ADP
easat-3605	140	17	watchdogs	watchdog	NOUN
easat-3605	140	18	.	.	PUNCT
easat-3605	141	1	this	this	PRON
easat-3605	141	2	affects	affect	VERB
easat-3605	141	3	our	our	PRON
easat-3605	141	4	working	working	NOUN
easat-3605	141	5	relationship	relationship	NOUN
easat-3605	141	6	"	"	PUNCT
easat-3605	141	7	(	(	PUNCT
easat-3605	141	8	rai4	rai4	PROPN
easat-3605	141	9	)	)	PUNCT
easat-3605	141	10	.	.	PUNCT
easat-3605	142	1	this	this	DET
easat-3605	142	2	lack	lack	NOUN
easat-3605	142	3	of	of	ADP
easat-3605	142	4	trust	trust	NOUN
easat-3605	142	5	has	have	VERB
easat-3605	142	6	a	a	DET
easat-3605	142	7	direct	direct	ADJ
easat-3605	142	8	impact	impact	NOUN
easat-3605	142	9	on	on	ADP
easat-3605	142	10	the	the	DET
easat-3605	142	11	cooperation	cooperation	NOUN
easat-3605	142	12	and	and	CCONJ
easat-3605	142	13	communication	communication	NOUN
easat-3605	142	14	needed	need	VERB
easat-3605	142	15	to	to	PART
easat-3605	142	16	ensure	ensure	VERB
easat-3605	142	17	effective	effective	ADJ
easat-3605	142	18	audits	audits	NOUN
easat-3605	142	19	.	.	PUNCT
easat-3605	143	1	5.3	5.3	NUM
easat-3605	143	2	.	.	PUNCT
easat-3605	144	1	communication	communication	NOUN
easat-3605	144	2	poor	poor	ADJ
easat-3605	144	3	communication	communication	NOUN
easat-3605	144	4	between	between	ADP
easat-3605	144	5	departments	department	NOUN
easat-3605	144	6	and	and	CCONJ
easat-3605	144	7	internal	internal	ADJ
easat-3605	144	8	auditors	auditor	NOUN
easat-3605	144	9	is	be	AUX
easat-3605	144	10	another	another	DET
easat-3605	144	11	recurring	recur	VERB
easat-3605	144	12	problem	problem	NOUN
easat-3605	144	13	.	.	PUNCT
easat-3605	145	1	some	some	DET
easat-3605	145	2	departments	department	NOUN
easat-3605	145	3	refuse	refuse	VERB
easat-3605	145	4	to	to	PART
easat-3605	145	5	collaborate	collaborate	VERB
easat-3605	145	6	,	,	PUNCT
easat-3605	145	7	particularly	particularly	ADV
easat-3605	145	8	in	in	ADP
easat-3605	145	9	the	the	DET
easat-3605	145	10	absence	absence	NOUN
easat-3605	145	11	of	of	ADP
easat-3605	145	12	clear	clear	ADJ
easat-3605	145	13	directives	directive	NOUN
easat-3605	145	14	from	from	ADP
easat-3605	145	15	top	top	ADJ
easat-3605	145	16	management	management	NOUN
easat-3605	145	17	.	.	PUNCT
easat-3605	146	1	a	a	DET
easat-3605	146	2	participant	participant	NOUN
easat-3605	146	3	observes	observe	VERB
easat-3605	146	4	:	:	PUNCT
easat-3605	146	5	"	"	PUNCT
easat-3605	146	6	our	our	PRON
easat-3605	146	7	relationships	relationship	NOUN
easat-3605	146	8	with	with	ADP
easat-3605	146	9	other	other	ADJ
easat-3605	146	10	departments	department	NOUN
easat-3605	146	11	are	be	AUX
easat-3605	146	12	terrible	terrible	ADJ
easat-3605	146	13	;	;	PUNCT
easat-3605	146	14	it	it	PRON
easat-3605	146	15	's	be	AUX
easat-3605	146	16	really	really	ADV
easat-3605	146	17	bad	bad	ADJ
easat-3605	146	18	.	.	PUNCT
easat-3605	147	1	we	we	PRON
easat-3605	147	2	have	have	VERB
easat-3605	147	3	problems	problem	NOUN
easat-3605	147	4	communicating	communicate	VERB
easat-3605	147	5	and	and	CCONJ
easat-3605	147	6	organizing	organize	VERB
easat-3605	147	7	meetings	meeting	NOUN
easat-3605	147	8	with	with	ADP
easat-3605	147	9	other	other	ADJ
easat-3605	147	10	departments	department	NOUN
easat-3605	147	11	"	"	PUNCT
easat-3605	147	12	(	(	PUNCT
easat-3605	147	13	ai1	ai1	PROPN
easat-3605	147	14	)	)	PUNCT
easat-3605	147	15	.	.	PUNCT
easat-3605	148	1	this	this	DET
easat-3605	148	2	lack	lack	NOUN
easat-3605	148	3	of	of	ADP
easat-3605	148	4	communication	communication	NOUN
easat-3605	148	5	affects	affect	VERB
easat-3605	148	6	data	datum	NOUN
easat-3605	148	7	access	access	NOUN
easat-3605	148	8	and	and	CCONJ
easat-3605	148	9	complicates	complicate	VERB
easat-3605	148	10	audits	audits	NOUN
easat-3605	148	11	.	.	PUNCT
easat-3605	149	1	6	6	X
easat-3605	149	2	.	.	X
easat-3605	149	3	the	the	DET
easat-3605	149	4	independence	independence	NOUN
easat-3605	149	5	of	of	ADP
easat-3605	149	6	internal	internal	ADJ
easat-3605	149	7	audit	audit	NOUN
easat-3605	149	8	functions	function	NOUN
easat-3605	149	9	:	:	PUNCT
easat-3605	149	10	compromised	compromise	VERB
easat-3605	149	11	autonomy	autonomy	NOUN
easat-3605	149	12	6.1	6.1	NUM
easat-3605	149	13	.	.	PUNCT
easat-3605	150	1	freedom	freedom	NOUN
easat-3605	150	2	of	of	ADP
easat-3605	150	3	inquiry	inquiry	NOUN
easat-3605	150	4	restricted	restrict	VERB
easat-3605	150	5	access	access	NOUN
easat-3605	150	6	to	to	ADP
easat-3605	150	7	documents	document	NOUN
easat-3605	150	8	required	require	VERB
easat-3605	150	9	for	for	ADP
easat-3605	150	10	the	the	DET
easat-3605	150	11	audit	audit	NOUN
easat-3605	150	12	considerably	considerably	ADV
easat-3605	150	13	limits	limit	VERB
easat-3605	150	14	internal	internal	ADJ
easat-3605	150	15	auditors	auditor	NOUN
easat-3605	150	16	'	'	PART
easat-3605	150	17	freedom	freedom	NOUN
easat-3605	150	18	of	of	ADP
easat-3605	150	19	investigation	investigation	NOUN
easat-3605	150	20	.	.	PUNCT
easat-3605	151	1	problems	problem	NOUN
easat-3605	151	2	of	of	ADP
easat-3605	151	3	data	datum	NOUN
easat-3605	151	4	confidentiality	confidentiality	NOUN
easat-3605	151	5	and	and	CCONJ
easat-3605	151	6	lack	lack	NOUN
easat-3605	151	7	of	of	ADP
easat-3605	151	8	cooperation	cooperation	NOUN
easat-3605	151	9	from	from	ADP
easat-3605	151	10	audited	audit	VERB
easat-3605	151	11	departments	department	NOUN
easat-3605	151	12	exacerbate	exacerbate	VERB
easat-3605	151	13	this	this	DET
easat-3605	151	14	situation	situation	NOUN
easat-3605	151	15	.	.	PUNCT
easat-3605	152	1	one	one	NUM
easat-3605	152	2	auditor	auditor	NOUN
easat-3605	152	3	explains	explain	VERB
easat-3605	152	4	:	:	PUNCT
easat-3605	152	5	"	"	PUNCT
easat-3605	152	6	other	other	ADJ
easat-3605	152	7	departments	department	NOUN
easat-3605	152	8	say	say	VERB
easat-3605	152	9	the	the	DET
easat-3605	152	10	documents	document	NOUN
easat-3605	152	11	contain	contain	VERB
easat-3605	152	12	organizational	organizational	ADJ
easat-3605	152	13	secrets	secret	NOUN
easat-3605	152	14	and	and	CCONJ
easat-3605	152	15	refuse	refuse	VERB
easat-3605	152	16	to	to	PART
easat-3605	152	17	provide	provide	VERB
easat-3605	152	18	them	they	PRON
easat-3605	152	19	to	to	ADP
easat-3605	152	20	us	we	PRON
easat-3605	152	21	without	without	ADP
easat-3605	152	22	a	a	DET
easat-3605	152	23	letter	letter	NOUN
easat-3605	152	24	from	from	ADP
easat-3605	152	25	the	the	DET
easat-3605	152	26	director	director	NOUN
easat-3605	152	27	"	"	PUNCT
easat-3605	152	28	(	(	PUNCT
easat-3605	152	29	ai7	ai7	NOUN
easat-3605	152	30	)	)	PUNCT
easat-3605	152	31	.	.	PUNCT
easat-3605	153	1	these	these	DET
easat-3605	153	2	restrictions	restriction	NOUN
easat-3605	153	3	compromise	compromise	VERB
easat-3605	153	4	auditors	auditor	NOUN
easat-3605	153	5	'	'	PART
easat-3605	153	6	independence	independence	NOUN
easat-3605	153	7	and	and	CCONJ
easat-3605	153	8	their	their	PRON
easat-3605	153	9	ability	ability	NOUN
easat-3605	153	10	to	to	PART
easat-3605	153	11	provide	provide	VERB
easat-3605	153	12	impartial	impartial	ADJ
easat-3605	153	13	assessments	assessment	NOUN
easat-3605	153	14	.	.	PUNCT
easat-3605	154	1	6.2	6.2	NUM
easat-3605	154	2	.	.	PUNCT
easat-3605	155	1	conflicts	conflict	NOUN
easat-3605	155	2	of	of	ADP
easat-3605	155	3	interest	interest	NOUN
easat-3605	155	4	internal	internal	ADJ
easat-3605	155	5	auditors	auditor	NOUN
easat-3605	155	6	are	be	AUX
easat-3605	155	7	often	often	ADV
easat-3605	155	8	faced	face	VERB
easat-3605	155	9	with	with	ADP
easat-3605	155	10	conflicts	conflict	NOUN
easat-3605	155	11	of	of	ADP
easat-3605	155	12	interest	interest	NOUN
easat-3605	155	13	in	in	ADP
easat-3605	155	14	their	their	PRON
easat-3605	155	15	work	work	NOUN
easat-3605	155	16	,	,	PUNCT
easat-3605	155	17	which	which	PRON
easat-3605	155	18	can	can	AUX
easat-3605	155	19	undermine	undermine	VERB
easat-3605	155	20	their	their	PRON
easat-3605	155	21	independence	independence	NOUN
easat-3605	155	22	.	.	PUNCT
easat-3605	156	1	for	for	ADP
easat-3605	156	2	example	example	NOUN
easat-3605	156	3	,	,	PUNCT
easat-3605	156	4	some	some	DET
easat-3605	156	5	auditors	auditor	NOUN
easat-3605	156	6	are	be	AUX
easat-3605	156	7	reluctant	reluctant	ADJ
easat-3605	156	8	to	to	PART
easat-3605	156	9	criticize	criticize	VERB
easat-3605	156	10	human	human	ADJ
easat-3605	156	11	resources	resource	NOUN
easat-3605	156	12	or	or	CCONJ
easat-3605	156	13	finance	finance	NOUN
easat-3605	156	14	departments	department	NOUN
easat-3605	156	15	for	for	ADP
easat-3605	156	16	fear	fear	NOUN
easat-3605	156	17	of	of	ADP
easat-3605	156	18	losing	lose	VERB
easat-3605	156	19	promotion	promotion	NOUN
easat-3605	156	20	opportunities	opportunity	NOUN
easat-3605	156	21	:	:	PUNCT
easat-3605	156	22	"	"	PUNCT
easat-3605	156	23	internal	internal	ADJ
easat-3605	156	24	auditors	auditor	NOUN
easat-3605	156	25	ca	can	AUX
easat-3605	156	26	n't	not	PART
easat-3605	156	27	point	point	VERB
easat-3605	156	28	out	out	ADP
easat-3605	156	29	any	any	DET
easat-3605	156	30	errors	error	NOUN
easat-3605	156	31	when	when	SCONJ
easat-3605	156	32	we	we	PRON
easat-3605	156	33	examine	examine	VERB
easat-3605	156	34	the	the	DET
easat-3605	156	35	hr	hr	NOUN
easat-3605	156	36	and	and	CCONJ
easat-3605	156	37	finance	finance	NOUN
easat-3605	156	38	departments	department	NOUN
easat-3605	156	39	.	.	PUNCT
easat-3605	157	1	this	this	PRON
easat-3605	157	2	could	could	AUX
easat-3605	157	3	have	have	VERB
easat-3605	157	4	an	an	DET
easat-3605	157	5	impact	impact	NOUN
easat-3605	157	6	on	on	ADP
easat-3605	157	7	promotions	promotion	NOUN
easat-3605	157	8	"	"	PUNCT
easat-3605	157	9	(	(	PUNCT
easat-3605	157	10	ai1	ai1	PROPN
easat-3605	157	11	)	)	PUNCT
easat-3605	157	12	.	.	PUNCT
easat-3605	158	1	6.3	6.3	NUM
easat-3605	158	2	.	.	PUNCT
easat-3605	158	3	participation	participation	NOUN
easat-3605	158	4	in	in	ADP
easat-3605	158	5	non	non	ADJ
easat-3605	158	6	-	-	ADJ
easat-3605	158	7	audit	audit	ADJ
easat-3605	158	8	tasks	task	NOUN
easat-3605	158	9	in	in	ADP
easat-3605	158	10	some	some	DET
easat-3605	158	11	peas	pea	NOUN
easat-3605	158	12	,	,	PUNCT
easat-3605	158	13	internal	internal	ADJ
easat-3605	158	14	auditors	auditor	NOUN
easat-3605	158	15	are	be	AUX
easat-3605	158	16	regularly	regularly	ADV
easat-3605	158	17	assigned	assign	VERB
easat-3605	158	18	to	to	ADP
easat-3605	158	19	non	non	ADJ
easat-3605	158	20	-	-	ADJ
easat-3605	158	21	audit	audit	ADJ
easat-3605	158	22	tasks	task	NOUN
easat-3605	158	23	,	,	PUNCT
easat-3605	158	24	such	such	ADJ
easat-3605	158	25	as	as	ADP
easat-3605	158	26	temporarily	temporarily	ADV
easat-3605	158	27	replacing	replace	VERB
easat-3605	158	28	an	an	DET
easat-3605	158	29	employee	employee	NOUN
easat-3605	158	30	in	in	ADP
easat-3605	158	31	another	another	DET
easat-3605	158	32	department	department	NOUN
easat-3605	158	33	.	.	PUNCT
easat-3605	159	1	a	a	DET
easat-3605	159	2	participant	participant	ADJ
easat-3605	159	3	reports	report	VERB
easat-3605	159	4	:	:	PUNCT
easat-3605	159	5	"	"	PUNCT
easat-3605	159	6	when	when	SCONJ
easat-3605	159	7	one	one	NUM
easat-3605	159	8	of	of	ADP
easat-3605	159	9	our	our	PRON
easat-3605	159	10	budget	budget	NOUN
easat-3605	159	11	department	department	NOUN
easat-3605	159	12	employees	employee	NOUN
easat-3605	159	13	was	be	AUX
easat-3605	159	14	on	on	ADP
easat-3605	159	15	vacation	vacation	NOUN
easat-3605	159	16	for	for	ADP
easat-3605	159	17	a	a	DET
easat-3605	159	18	month	month	NOUN
easat-3605	159	19	,	,	PUNCT
easat-3605	159	20	he	he	PRON
easat-3605	159	21	was	be	AUX
easat-3605	159	22	replaced	replace	VERB
easat-3605	159	23	by	by	ADP
easat-3605	159	24	one	one	NUM
easat-3605	159	25	of	of	ADP
easat-3605	159	26	our	our	PRON
easat-3605	159	27	internal	internal	ADJ
easat-3605	159	28	audit	audit	NOUN
easat-3605	159	29	department	department	NOUN
easat-3605	159	30	employees	employee	NOUN
easat-3605	159	31	"	"	PUNCT
easat-3605	159	32	(	(	PUNCT
easat-3605	159	33	ai4	ai4	NOUN
easat-3605	159	34	)	)	PUNCT
easat-3605	159	35	.	.	PUNCT
easat-3605	160	1	this	this	DET
easat-3605	160	2	practice	practice	NOUN
easat-3605	160	3	compromises	compromise	VERB
easat-3605	160	4	their	their	PRON
easat-3605	160	5	objectivity	objectivity	NOUN
easat-3605	160	6	and	and	CCONJ
easat-3605	160	7	dilutes	dilute	VERB
easat-3605	160	8	their	their	PRON
easat-3605	160	9	strategic	strategic	ADJ
easat-3605	160	10	role	role	NOUN
easat-3605	160	11	.	.	PUNCT
easat-3605	161	1	7	7	X
easat-3605	161	2	.	.	X
easat-3605	161	3	discussion	discussion	NOUN
easat-3605	161	4	top	top	ADJ
easat-3605	161	5	management	management	NOUN
easat-3605	161	6	support	support	NOUN
easat-3605	161	7	,	,	PUNCT
easat-3605	161	8	particularly	particularly	ADV
easat-3605	161	9	with	with	ADP
easat-3605	161	10	regard	regard	NOUN
easat-3605	161	11	to	to	ADP
easat-3605	161	12	internal	internal	ADJ
easat-3605	161	13	audit	audit	NOUN
easat-3605	161	14	functions	function	NOUN
easat-3605	161	15	,	,	PUNCT
easat-3605	161	16	plays	play	VERB
easat-3605	161	17	a	a	DET
easat-3605	161	18	key	key	ADJ
easat-3605	161	19	role	role	NOUN
easat-3605	161	20	in	in	ADP
easat-3605	161	21	the	the	DET
easat-3605	161	22	effectiveness	effectiveness	NOUN
easat-3605	161	23	of	of	ADP
easat-3605	161	24	these	these	DET
easat-3605	161	25	functions	function	NOUN
easat-3605	161	26	.	.	PUNCT
easat-3605	162	1	as	as	ADP
easat-3605	162	2	bednarek	bednarek	PROPN
easat-3605	162	3	(	(	PUNCT
easat-3605	162	4	2018	2018	NUM
easat-3605	162	5	)	)	PUNCT
easat-3605	162	6	points	point	VERB
easat-3605	162	7	out	out	ADP
easat-3605	162	8	,	,	PUNCT
easat-3605	162	9	the	the	DET
easat-3605	162	10	level	level	NOUN
easat-3605	162	11	of	of	ADP
easat-3605	162	12	top	top	ADJ
easat-3605	162	13	management	management	NOUN
easat-3605	162	14	support	support	NOUN
easat-3605	162	15	is	be	AUX
easat-3605	162	16	one	one	NUM
easat-3605	162	17	of	of	ADP
easat-3605	162	18	the	the	DET
easat-3605	162	19	most	most	ADV
easat-3605	162	20	decisive	decisive	ADJ
easat-3605	162	21	external	external	ADJ
easat-3605	162	22	factors	factor	NOUN
easat-3605	162	23	for	for	ADP
easat-3605	162	24	internal	internal	ADJ
easat-3605	162	25	audit	audit	NOUN
easat-3605	162	26	effectiveness	effectiveness	NOUN
easat-3605	162	27	.	.	PUNCT
easat-3605	163	1	al	al	PROPN
easat-3605	163	2	-	-	PUNCT
easat-3605	163	3	twaijry	twaijry	PROPN
easat-3605	163	4	et	et	PROPN
easat-3605	163	5	al	al	PROPN
easat-3605	163	6	(	(	PUNCT
easat-3605	163	7	2003	2003	NUM
easat-3605	163	8	)	)	PUNCT
easat-3605	163	9	confirm	confirm	VERB
easat-3605	163	10	this	this	DET
easat-3605	163	11	idea	idea	NOUN
easat-3605	163	12	,	,	PUNCT
easat-3605	163	13	asserting	assert	VERB
easat-3605	163	14	that	that	SCONJ
easat-3605	163	15	management	management	NOUN
easat-3605	163	16	buy	buy	NOUN
easat-3605	163	17	-	-	PUNCT
easat-3605	163	18	in	in	NOUN
easat-3605	163	19	and	and	CCONJ
easat-3605	163	20	the	the	DET
easat-3605	163	21	quality	quality	NOUN
easat-3605	163	22	of	of	ADP
easat-3605	163	23	internal	internal	ADJ
easat-3605	163	24	auditing	auditing	NOUN
easat-3605	163	25	exert	exert	VERB
easat-3605	163	26	a	a	DET
easat-3605	163	27	significant	significant	ADJ
easat-3605	163	28	positive	positive	ADJ
easat-3605	163	29	impact	impact	NOUN
easat-3605	163	30	on	on	ADP
easat-3605	163	31	the	the	DET
easat-3605	163	32	success	success	NOUN
easat-3605	163	33	of	of	ADP
easat-3605	163	34	internal	internal	ADJ
easat-3605	163	35	auditing	auditing	NOUN
easat-3605	163	36	in	in	ADP
easat-3605	163	37	the	the	DET
easat-3605	163	38	organization	organization	NOUN
easat-3605	163	39	.	.	PUNCT
easat-3605	164	1	according	accord	VERB
easat-3605	164	2	to	to	ADP
easat-3605	164	3	onumah	onumah	NOUN
easat-3605	164	4	and	and	CCONJ
easat-3605	164	5	yao	yao	PROPN
easat-3605	164	6	(	(	PUNCT
easat-3605	164	7	2012	2012	NUM
easat-3605	164	8	)	)	PUNCT
easat-3605	164	9	,	,	PUNCT
easat-3605	164	10	clear	clear	ADJ
easat-3605	164	11	support	support	NOUN
easat-3605	164	12	from	from	ADP
easat-3605	164	13	top	top	ADJ
easat-3605	164	14	management	management	NOUN
easat-3605	164	15	enables	enable	VERB
easat-3605	164	16	crucial	crucial	ADJ
easat-3605	164	17	missions	mission	NOUN
easat-3605	164	18	such	such	ADJ
easat-3605	164	19	as	as	ADP
easat-3605	164	20	reviewing	review	VERB
easat-3605	164	21	regulatory	regulatory	ADJ
easat-3605	164	22	compliance	compliance	NOUN
easat-3605	164	23	,	,	PUNCT
easat-3605	164	24	assessing	assess	VERB
easat-3605	164	25	risk	risk	NOUN
easat-3605	164	26	,	,	PUNCT
easat-3605	164	27	overseeing	oversee	VERB
easat-3605	164	28	internal	internal	ADJ
easat-3605	164	29	control	control	NOUN
easat-3605	164	30	,	,	PUNCT
easat-3605	164	31	and	and	CCONJ
easat-3605	164	32	reviewing	review	VERB
easat-3605	164	33	operational	operational	ADJ
easat-3605	164	34	activities	activity	NOUN
easat-3605	164	35	.	.	PUNCT
easat-3605	165	1	adequate	adequate	ADJ
easat-3605	165	2	resources	resource	NOUN
easat-3605	165	3	for	for	ADP
easat-3605	165	4	the	the	DET
easat-3605	165	5	internal	internal	ADJ
easat-3605	165	6	audit	audit	NOUN
easat-3605	165	7	department	department	NOUN
easat-3605	165	8	are	be	AUX
easat-3605	165	9	a	a	DET
easat-3605	165	10	key	key	ADJ
easat-3605	165	11	indicator	indicator	NOUN
easat-3605	165	12	of	of	ADP
easat-3605	165	13	management	management	NOUN
easat-3605	165	14	support	support	NOUN
easat-3605	165	15	.	.	PUNCT
easat-3605	166	1	cohen	cohen	PROPN
easat-3605	166	2	and	and	CCONJ
easat-3605	166	3	sayag	sayag	PROPN
easat-3605	166	4	(	(	PUNCT
easat-3605	166	5	2010	2010	NUM
easat-3605	166	6	)	)	PUNCT
easat-3605	166	7	note	note	VERB
easat-3605	166	8	that	that	SCONJ
easat-3605	166	9	internal	internal	ADJ
easat-3605	166	10	auditors	auditor	NOUN
easat-3605	166	11	'	'	PART
easat-3605	166	12	productivity	productivity	NOUN
easat-3605	166	13	is	be	AUX
easat-3605	166	14	limited	limit	VERB
easat-3605	166	15	if	if	SCONJ
easat-3605	166	16	they	they	PRON
easat-3605	166	17	lack	lack	VERB
easat-3605	166	18	sufficient	sufficient	ADJ
easat-3605	166	19	resources	resource	NOUN
easat-3605	166	20	.	.	PUNCT
easat-3605	167	1	similarly	similarly	ADV
easat-3605	167	2	,	,	PUNCT
easat-3605	167	3	brierley	brierley	PROPN
easat-3605	167	4	et	et	PROPN
easat-3605	167	5	al	al	PROPN
easat-3605	167	6	(	(	PUNCT
easat-3605	167	7	2001	2001	NUM
easat-3605	167	8	)	)	PUNCT
easat-3605	167	9	indicate	indicate	VERB
easat-3605	167	10	that	that	SCONJ
easat-3605	167	11	internal	internal	ADJ
easat-3605	167	12	auditors	auditor	NOUN
easat-3605	167	13	need	need	VERB
easat-3605	167	14	materials	material	NOUN
easat-3605	167	15	and	and	CCONJ
easat-3605	167	16	equipment	equipment	NOUN
easat-3605	167	17	to	to	ADP
easat-3605	167	18	7425	7425	NUM
easat-3605	167	19	edelweiss	edelweiss	PROPN
easat-3605	167	20	applied	apply	VERB
easat-3605	167	21	science	science	NOUN
easat-3605	167	22	and	and	CCONJ
easat-3605	167	23	technology	technology	NOUN
easat-3605	167	24	issn	issn	PROPN
easat-3605	167	25	:	:	PUNCT
easat-3605	167	26	2576	2576	NUM
easat-3605	167	27	-	-	SYM
easat-3605	167	28	8484	8484	NUM
easat-3605	167	29	vol	vol	NOUN
easat-3605	167	30	.	.	PROPN
easat-3605	167	31	8	8	NUM
easat-3605	167	32	,	,	PUNCT
easat-3605	167	33	no	no	INTJ
easat-3605	167	34	.	.	NOUN
easat-3605	167	35	6	6	NUM
easat-3605	167	36	:	:	PUNCT
easat-3605	167	37	7419	7419	NUM
easat-3605	167	38	-	-	SYM
easat-3605	167	39	7429	7429	NUM
easat-3605	167	40	,	,	PUNCT
easat-3605	167	41	2024	2024	NUM
easat-3605	167	42	doi	doi	NOUN
easat-3605	167	43	:	:	PUNCT
easat-3605	167	44	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	167	45	©	©	PROPN
easat-3605	167	46	2024	2024	NUM
easat-3605	167	47	by	by	ADP
easat-3605	167	48	the	the	DET
easat-3605	167	49	author	author	NOUN
easat-3605	167	50	;	;	PUNCT
easat-3605	167	51	licensee	licensee	NOUN
easat-3605	167	52	learning	learn	VERB
easat-3605	167	53	gate	gate	NOUN
easat-3605	167	54	carry	carry	VERB
easat-3605	167	55	out	out	ADP
easat-3605	167	56	their	their	PRON
easat-3605	167	57	assignments	assignment	NOUN
easat-3605	167	58	effectively	effectively	ADV
easat-3605	167	59	.	.	PUNCT
easat-3605	168	1	according	accord	VERB
easat-3605	168	2	to	to	ADP
easat-3605	168	3	drogalas	drogala	NOUN
easat-3605	168	4	,	,	PUNCT
easat-3605	168	5	karagiorgos	karagiorgo	NOUN
easat-3605	168	6	and	and	CCONJ
easat-3605	168	7	arabatzis	arabatzi	NOUN
easat-3605	168	8	(	(	PUNCT
easat-3605	168	9	2015	2015	NUM
easat-3605	168	10	)	)	PUNCT
easat-3605	168	11	,	,	PUNCT
easat-3605	168	12	adequate	adequate	ADJ
easat-3605	168	13	resources	resource	NOUN
easat-3605	168	14	enable	enable	VERB
easat-3605	168	15	auditors	auditor	NOUN
easat-3605	168	16	to	to	PART
easat-3605	168	17	make	make	VERB
easat-3605	168	18	honest	honest	ADJ
easat-3605	168	19	and	and	CCONJ
easat-3605	168	20	impartial	impartial	ADJ
easat-3605	168	21	recommendations	recommendation	NOUN
easat-3605	168	22	to	to	ADP
easat-3605	168	23	management	management	NOUN
easat-3605	168	24	.	.	PUNCT
easat-3605	169	1	despite	despite	SCONJ
easat-3605	169	2	these	these	DET
easat-3605	169	3	theoretical	theoretical	ADJ
easat-3605	169	4	recommendations	recommendation	NOUN
easat-3605	169	5	,	,	PUNCT
easat-3605	169	6	the	the	DET
easat-3605	169	7	surveys	survey	NOUN
easat-3605	169	8	conducted	conduct	VERB
easat-3605	169	9	as	as	ADP
easat-3605	169	10	part	part	NOUN
easat-3605	169	11	of	of	ADP
easat-3605	169	12	this	this	DET
easat-3605	169	13	study	study	NOUN
easat-3605	169	14	show	show	VERB
easat-3605	169	15	that	that	SCONJ
easat-3605	169	16	many	many	ADJ
easat-3605	169	17	internal	internal	ADJ
easat-3605	169	18	audit	audit	NOUN
easat-3605	169	19	departments	department	NOUN
easat-3605	169	20	lack	lack	VERB
easat-3605	169	21	the	the	DET
easat-3605	169	22	necessary	necessary	ADJ
easat-3605	169	23	resources	resource	NOUN
easat-3605	169	24	to	to	PART
easat-3605	169	25	carry	carry	VERB
easat-3605	169	26	out	out	ADP
easat-3605	169	27	their	their	PRON
easat-3605	169	28	assignments	assignment	NOUN
easat-3605	169	29	.	.	PUNCT
easat-3605	170	1	for	for	ADP
easat-3605	170	2	example	example	NOUN
easat-3605	170	3	,	,	PUNCT
easat-3605	170	4	in	in	ADP
easat-3605	170	5	some	some	DET
easat-3605	170	6	cases	case	NOUN
easat-3605	170	7	,	,	PUNCT
easat-3605	170	8	management	management	NOUN
easat-3605	170	9	has	have	AUX
easat-3605	170	10	failed	fail	VERB
easat-3605	170	11	to	to	PART
easat-3605	170	12	provide	provide	VERB
easat-3605	170	13	it	it	PRON
easat-3605	170	14	equipment	equipment	NOUN
easat-3605	170	15	or	or	CCONJ
easat-3605	170	16	vehicles	vehicle	NOUN
easat-3605	170	17	for	for	ADP
easat-3605	170	18	field	field	NOUN
easat-3605	170	19	assignments	assignment	NOUN
easat-3605	170	20	,	,	PUNCT
easat-3605	170	21	forcing	force	VERB
easat-3605	170	22	auditors	auditor	NOUN
easat-3605	170	23	to	to	PART
easat-3605	170	24	use	use	VERB
easat-3605	170	25	their	their	PRON
easat-3605	170	26	personal	personal	ADJ
easat-3605	170	27	equipment	equipment	NOUN
easat-3605	170	28	,	,	PUNCT
easat-3605	170	29	which	which	PRON
easat-3605	170	30	is	be	AUX
easat-3605	170	31	not	not	PART
easat-3605	170	32	compensated	compensate	VERB
easat-3605	170	33	for	for	ADP
easat-3605	170	34	by	by	ADP
easat-3605	170	35	reimbursements	reimbursement	NOUN
easat-3605	170	36	.	.	PUNCT
easat-3605	171	1	internal	internal	ADJ
easat-3605	171	2	auditors	auditor	NOUN
easat-3605	171	3	'	'	PART
easat-3605	171	4	testimonies	testimony	NOUN
easat-3605	171	5	reveal	reveal	VERB
easat-3605	171	6	that	that	SCONJ
easat-3605	171	7	the	the	DET
easat-3605	171	8	absence	absence	NOUN
easat-3605	171	9	of	of	ADP
easat-3605	171	10	an	an	DET
easat-3605	171	11	adequate	adequate	ADJ
easat-3605	171	12	working	working	NOUN
easat-3605	171	13	environment	environment	NOUN
easat-3605	171	14	,	,	PUNCT
easat-3605	171	15	the	the	DET
easat-3605	171	16	lack	lack	NOUN
easat-3605	171	17	of	of	ADP
easat-3605	171	18	qualified	qualified	ADJ
easat-3605	171	19	personnel	personnel	NOUN
easat-3605	171	20	and	and	CCONJ
easat-3605	171	21	the	the	DET
easat-3605	171	22	difficulty	difficulty	NOUN
easat-3605	171	23	of	of	ADP
easat-3605	171	24	obtaining	obtain	VERB
easat-3605	171	25	office	office	NOUN
easat-3605	171	26	supplies	supply	NOUN
easat-3605	171	27	within	within	ADP
easat-3605	171	28	a	a	DET
easat-3605	171	29	reasonable	reasonable	ADJ
easat-3605	171	30	time	time	NOUN
easat-3605	171	31	affect	affect	VERB
easat-3605	171	32	their	their	PRON
easat-3605	171	33	efficiency	efficiency	NOUN
easat-3605	171	34	(	(	PUNCT
easat-3605	171	35	rai4	rai4	NOUN
easat-3605	171	36	,	,	PUNCT
easat-3605	171	37	rai9	rai9	PROPN
easat-3605	171	38	)	)	PUNCT
easat-3605	171	39	.	.	PUNCT
easat-3605	172	1	the	the	DET
easat-3605	172	2	allocation	allocation	NOUN
easat-3605	172	3	of	of	ADP
easat-3605	172	4	sufficient	sufficient	ADJ
easat-3605	172	5	funds	fund	NOUN
easat-3605	172	6	is	be	AUX
easat-3605	172	7	another	another	DET
easat-3605	172	8	crucial	crucial	ADJ
easat-3605	172	9	indicator	indicator	NOUN
easat-3605	172	10	of	of	ADP
easat-3605	172	11	top	top	ADJ
easat-3605	172	12	management	management	NOUN
easat-3605	172	13	support	support	NOUN
easat-3605	172	14	for	for	ADP
easat-3605	172	15	internal	internal	ADJ
easat-3605	172	16	audit	audit	NOUN
easat-3605	172	17	functions	function	NOUN
easat-3605	172	18	.	.	PUNCT
easat-3605	173	1	previous	previous	ADJ
easat-3605	173	2	studies	study	NOUN
easat-3605	173	3	(	(	PUNCT
easat-3605	173	4	alzeban	alzeban	NOUN
easat-3605	173	5	&	&	CCONJ
easat-3605	173	6	sawan	sawan	PROPN
easat-3605	173	7	,	,	PUNCT
easat-3605	173	8	2013	2013	NUM
easat-3605	173	9	;	;	PUNCT
easat-3605	173	10	tackie	tackie	NOUN
easat-3605	173	11	et	et	PROPN
easat-3605	173	12	al	al	PROPN
easat-3605	173	13	.	.	PROPN
easat-3605	173	14	,	,	PUNCT
easat-3605	173	15	2016	2016	NUM
easat-3605	173	16	)	)	PUNCT
easat-3605	173	17	show	show	VERB
easat-3605	173	18	that	that	SCONJ
easat-3605	173	19	without	without	ADP
easat-3605	173	20	an	an	DET
easat-3605	173	21	adequate	adequate	ADJ
easat-3605	173	22	budget	budget	NOUN
easat-3605	173	23	,	,	PUNCT
easat-3605	173	24	even	even	ADV
easat-3605	173	25	the	the	DET
easat-3605	173	26	most	most	ADV
easat-3605	173	27	independent	independent	ADJ
easat-3605	173	28	internal	internal	ADJ
easat-3605	173	29	auditors	auditor	NOUN
easat-3605	173	30	can	can	AUX
easat-3605	173	31	not	not	PART
easat-3605	173	32	carry	carry	VERB
easat-3605	173	33	out	out	ADP
easat-3605	173	34	their	their	PRON
easat-3605	173	35	assignments	assignment	NOUN
easat-3605	173	36	effectively	effectively	ADV
easat-3605	173	37	.	.	PUNCT
easat-3605	174	1	drogalas	drogala	NOUN
easat-3605	174	2	et	et	PROPN
easat-3605	174	3	al	al	PROPN
easat-3605	174	4	.	.	PROPN
easat-3605	175	1	(	(	PUNCT
easat-3605	175	2	2015	2015	NUM
easat-3605	175	3	)	)	PUNCT
easat-3605	175	4	add	add	VERB
easat-3605	175	5	that	that	SCONJ
easat-3605	175	6	allowing	allow	VERB
easat-3605	175	7	internal	internal	ADJ
easat-3605	175	8	audit	audit	NOUN
easat-3605	175	9	departments	department	NOUN
easat-3605	175	10	to	to	PART
easat-3605	175	11	manage	manage	VERB
easat-3605	175	12	their	their	PRON
easat-3605	175	13	own	own	ADJ
easat-3605	175	14	budgets	budget	NOUN
easat-3605	175	15	can	can	AUX
easat-3605	175	16	improve	improve	VERB
easat-3605	175	17	their	their	PRON
easat-3605	175	18	effectiveness	effectiveness	NOUN
easat-3605	175	19	.	.	PUNCT
easat-3605	176	1	in	in	ADP
easat-3605	176	2	this	this	DET
easat-3605	176	3	study	study	NOUN
easat-3605	176	4	,	,	PUNCT
easat-3605	176	5	the	the	DET
easat-3605	176	6	majority	majority	NOUN
easat-3605	176	7	of	of	ADP
easat-3605	176	8	respondents	respondent	NOUN
easat-3605	176	9	expressed	express	VERB
easat-3605	176	10	concern	concern	NOUN
easat-3605	176	11	about	about	ADP
easat-3605	176	12	insufficient	insufficient	ADJ
easat-3605	176	13	funding	funding	NOUN
easat-3605	176	14	,	,	PUNCT
easat-3605	176	15	which	which	PRON
easat-3605	176	16	has	have	VERB
easat-3605	176	17	a	a	DET
easat-3605	176	18	direct	direct	ADJ
easat-3605	176	19	impact	impact	NOUN
easat-3605	176	20	on	on	ADP
easat-3605	176	21	the	the	DET
easat-3605	176	22	effectiveness	effectiveness	NOUN
easat-3605	176	23	of	of	ADP
easat-3605	176	24	their	their	PRON
easat-3605	176	25	missions	mission	NOUN
easat-3605	176	26	.	.	PUNCT
easat-3605	177	1	the	the	DET
easat-3605	177	2	allocation	allocation	NOUN
easat-3605	177	3	of	of	ADP
easat-3605	177	4	funds	fund	NOUN
easat-3605	177	5	is	be	AUX
easat-3605	177	6	often	often	ADV
easat-3605	177	7	uneven	uneven	ADJ
easat-3605	177	8	,	,	PUNCT
easat-3605	177	9	and	and	CCONJ
easat-3605	177	10	in	in	ADP
easat-3605	177	11	some	some	DET
easat-3605	177	12	cases	case	NOUN
easat-3605	177	13	,	,	PUNCT
easat-3605	177	14	budgets	budget	NOUN
easat-3605	177	15	approved	approve	VERB
easat-3605	177	16	by	by	ADP
easat-3605	177	17	management	management	NOUN
easat-3605	177	18	are	be	AUX
easat-3605	177	19	not	not	PART
easat-3605	177	20	respected	respect	VERB
easat-3605	177	21	.	.	PUNCT
easat-3605	178	1	this	this	DET
easat-3605	178	2	situation	situation	NOUN
easat-3605	178	3	has	have	AUX
easat-3605	178	4	led	lead	VERB
easat-3605	178	5	auditors	auditor	NOUN
easat-3605	178	6	to	to	PART
easat-3605	178	7	finance	finance	VERB
easat-3605	178	8	certain	certain	ADJ
easat-3605	178	9	expenses	expense	NOUN
easat-3605	178	10	related	relate	VERB
easat-3605	178	11	to	to	ADP
easat-3605	178	12	field	field	NOUN
easat-3605	178	13	missions	mission	NOUN
easat-3605	178	14	themselves	themselves	PRON
easat-3605	178	15	,	,	PUNCT
easat-3605	178	16	such	such	ADJ
easat-3605	178	17	as	as	ADP
easat-3605	178	18	using	use	VERB
easat-3605	178	19	their	their	PRON
easat-3605	178	20	own	own	ADJ
easat-3605	178	21	vehicles	vehicle	NOUN
easat-3605	178	22	and	and	CCONJ
easat-3605	178	23	paying	pay	VERB
easat-3605	178	24	for	for	ADP
easat-3605	178	25	gas	gas	NOUN
easat-3605	178	26	(	(	PUNCT
easat-3605	178	27	rai8	rai8	NOUN
easat-3605	178	28	,	,	PUNCT
easat-3605	178	29	rai7	rai7	PROPN
easat-3605	178	30	)	)	PUNCT
easat-3605	178	31	.	.	PUNCT
easat-3605	179	1	however	however	ADV
easat-3605	179	2	,	,	PUNCT
easat-3605	179	3	some	some	DET
easat-3605	179	4	respondents	respondent	NOUN
easat-3605	179	5	stated	state	VERB
easat-3605	179	6	that	that	SCONJ
easat-3605	179	7	their	their	PRON
easat-3605	179	8	departments	department	NOUN
easat-3605	179	9	received	receive	VERB
easat-3605	179	10	adequate	adequate	ADJ
easat-3605	179	11	funding	funding	NOUN
easat-3605	179	12	from	from	ADP
easat-3605	179	13	top	top	ADJ
easat-3605	179	14	management	management	NOUN
easat-3605	179	15	,	,	PUNCT
easat-3605	179	16	which	which	PRON
easat-3605	179	17	enabled	enable	VERB
easat-3605	179	18	activities	activity	NOUN
easat-3605	179	19	to	to	PART
easat-3605	179	20	be	be	AUX
easat-3605	179	21	carried	carry	VERB
easat-3605	179	22	out	out	ADP
easat-3605	179	23	more	more	ADV
easat-3605	179	24	efficiently	efficiently	ADV
easat-3605	179	25	(	(	PUNCT
easat-3605	179	26	ai5	ai5	NOUN
easat-3605	179	27	)	)	PUNCT
easat-3605	179	28	.	.	PUNCT
easat-3605	180	1	an	an	DET
easat-3605	180	2	annual	annual	ADJ
easat-3605	180	3	audit	audit	NOUN
easat-3605	180	4	plan	plan	NOUN
easat-3605	180	5	is	be	AUX
easat-3605	180	6	essential	essential	ADJ
easat-3605	180	7	for	for	ADP
easat-3605	180	8	internal	internal	ADJ
easat-3605	180	9	audit	audit	NOUN
easat-3605	180	10	departments	department	NOUN
easat-3605	180	11	,	,	PUNCT
easat-3605	180	12	as	as	SCONJ
easat-3605	180	13	it	it	PRON
easat-3605	180	14	defines	define	VERB
easat-3605	180	15	priorities	priority	NOUN
easat-3605	180	16	and	and	CCONJ
easat-3605	180	17	assignments	assignment	NOUN
easat-3605	180	18	.	.	PUNCT
easat-3605	181	1	drogalas	drogala	NOUN
easat-3605	181	2	,	,	PUNCT
easat-3605	181	3	karagiorgos	karagiorgo	NOUN
easat-3605	181	4	and	and	CCONJ
easat-3605	181	5	arabatzis	arabatzi	NOUN
easat-3605	181	6	(	(	PUNCT
easat-3605	181	7	2015	2015	NUM
easat-3605	181	8	)	)	PUNCT
easat-3605	181	9	and	and	CCONJ
easat-3605	181	10	van	van	PROPN
easat-3605	181	11	der	der	PROPN
easat-3605	181	12	schyf	schyf	NOUN
easat-3605	181	13	(	(	PUNCT
easat-3605	181	14	2000	2000	NUM
easat-3605	181	15	)	)	PUNCT
easat-3605	181	16	emphasize	emphasize	VERB
easat-3605	181	17	that	that	SCONJ
easat-3605	181	18	a	a	DET
easat-3605	181	19	strategic	strategic	ADJ
easat-3605	181	20	plan	plan	NOUN
easat-3605	181	21	optimizes	optimize	VERB
easat-3605	181	22	the	the	DET
easat-3605	181	23	efficiency	efficiency	NOUN
easat-3605	181	24	of	of	ADP
easat-3605	181	25	internal	internal	ADJ
easat-3605	181	26	auditing	auditing	NOUN
easat-3605	181	27	.	.	PUNCT
easat-3605	182	1	interview	interview	NOUN
easat-3605	182	2	data	datum	NOUN
easat-3605	182	3	reveal	reveal	VERB
easat-3605	182	4	that	that	SCONJ
easat-3605	182	5	internal	internal	ADJ
easat-3605	182	6	audit	audit	NOUN
easat-3605	182	7	departments	department	NOUN
easat-3605	182	8	do	do	AUX
easat-3605	182	9	indeed	indeed	ADV
easat-3605	182	10	prepare	prepare	VERB
easat-3605	182	11	annual	annual	ADJ
easat-3605	182	12	audit	audit	NOUN
easat-3605	182	13	plans	plan	NOUN
easat-3605	182	14	,	,	PUNCT
easat-3605	182	15	which	which	PRON
easat-3605	182	16	are	be	AUX
easat-3605	182	17	then	then	ADV
easat-3605	182	18	submitted	submit	VERB
easat-3605	182	19	to	to	ADP
easat-3605	182	20	senior	senior	ADJ
easat-3605	182	21	management	management	NOUN
easat-3605	182	22	for	for	ADP
easat-3605	182	23	approval	approval	NOUN
easat-3605	182	24	.	.	PUNCT
easat-3605	183	1	however	however	ADV
easat-3605	183	2	,	,	PUNCT
easat-3605	183	3	although	although	SCONJ
easat-3605	183	4	the	the	DET
easat-3605	183	5	plans	plan	NOUN
easat-3605	183	6	are	be	AUX
easat-3605	183	7	approved	approve	VERB
easat-3605	183	8	,	,	PUNCT
easat-3605	183	9	the	the	DET
easat-3605	183	10	results	result	NOUN
easat-3605	183	11	show	show	VERB
easat-3605	183	12	that	that	SCONJ
easat-3605	183	13	they	they	PRON
easat-3605	183	14	are	be	AUX
easat-3605	183	15	often	often	ADV
easat-3605	183	16	not	not	PART
easat-3605	183	17	fully	fully	ADV
easat-3605	183	18	implemented	implement	VERB
easat-3605	183	19	,	,	PUNCT
easat-3605	183	20	due	due	ADP
easat-3605	183	21	to	to	ADP
easat-3605	183	22	poor	poor	ADJ
easat-3605	183	23	cooperation	cooperation	NOUN
easat-3605	183	24	from	from	ADP
easat-3605	183	25	other	other	ADJ
easat-3605	183	26	departments	department	NOUN
easat-3605	183	27	and	and	CCONJ
easat-3605	183	28	a	a	DET
easat-3605	183	29	lack	lack	NOUN
easat-3605	183	30	of	of	ADP
easat-3605	183	31	regular	regular	ADJ
easat-3605	183	32	follow	follow	NOUN
easat-3605	183	33	-	-	PUNCT
easat-3605	183	34	up	up	NOUN
easat-3605	183	35	with	with	ADP
easat-3605	183	36	management	management	NOUN
easat-3605	183	37	(	(	PUNCT
easat-3605	183	38	ai1	ai1	PROPN
easat-3605	183	39	,	,	PUNCT
easat-3605	183	40	ai4	ai4	PROPN
easat-3605	183	41	)	)	PUNCT
easat-3605	183	42	.	.	PUNCT
easat-3605	184	1	some	some	DET
easat-3605	184	2	interviewees	interviewee	NOUN
easat-3605	184	3	reported	report	VERB
easat-3605	184	4	modified	modified	ADJ
easat-3605	184	5	or	or	CCONJ
easat-3605	184	6	incomplete	incomplete	ADJ
easat-3605	184	7	audit	audit	NOUN
easat-3605	184	8	plans	plan	NOUN
easat-3605	184	9	,	,	PUNCT
easat-3605	184	10	and	and	CCONJ
easat-3605	184	11	pointed	point	VERB
easat-3605	184	12	out	out	ADP
easat-3605	184	13	that	that	SCONJ
easat-3605	184	14	ineffective	ineffective	ADJ
easat-3605	184	15	implementation	implementation	NOUN
easat-3605	184	16	is	be	AUX
easat-3605	184	17	often	often	ADV
easat-3605	184	18	due	due	ADJ
easat-3605	184	19	to	to	ADP
easat-3605	184	20	a	a	DET
easat-3605	184	21	lack	lack	NOUN
easat-3605	184	22	of	of	ADP
easat-3605	184	23	communication	communication	NOUN
easat-3605	184	24	between	between	ADP
easat-3605	184	25	departments	department	NOUN
easat-3605	184	26	(	(	PUNCT
easat-3605	184	27	ai9	ai9	PROPN
easat-3605	184	28	,	,	PUNCT
easat-3605	184	29	ai2	ai2	NOUN
easat-3605	184	30	)	)	PUNCT
easat-3605	184	31	.	.	PUNCT
easat-3605	185	1	lack	lack	NOUN
easat-3605	185	2	of	of	ADP
easat-3605	185	3	response	response	NOUN
easat-3605	185	4	and	and	CCONJ
easat-3605	185	5	delays	delay	NOUN
easat-3605	185	6	in	in	ADP
easat-3605	185	7	accessing	access	VERB
easat-3605	185	8	the	the	DET
easat-3605	185	9	necessary	necessary	ADJ
easat-3605	185	10	information	information	NOUN
easat-3605	185	11	from	from	ADP
easat-3605	185	12	other	other	ADJ
easat-3605	185	13	departments	department	NOUN
easat-3605	185	14	considerably	considerably	ADV
easat-3605	185	15	slow	slow	VERB
easat-3605	185	16	down	down	ADP
easat-3605	185	17	the	the	DET
easat-3605	185	18	execution	execution	NOUN
easat-3605	185	19	of	of	ADP
easat-3605	185	20	audit	audit	NOUN
easat-3605	185	21	assignments	assignment	NOUN
easat-3605	185	22	.	.	PUNCT
easat-3605	186	1	one	one	NUM
easat-3605	186	2	of	of	ADP
easat-3605	186	3	the	the	DET
easat-3605	186	4	clearest	clear	ADJ
easat-3605	186	5	signs	sign	NOUN
easat-3605	186	6	of	of	ADP
easat-3605	186	7	top	top	ADJ
easat-3605	186	8	management	management	NOUN
easat-3605	186	9	support	support	NOUN
easat-3605	186	10	is	be	AUX
easat-3605	186	11	the	the	DET
easat-3605	186	12	effective	effective	ADJ
easat-3605	186	13	implementation	implementation	NOUN
easat-3605	186	14	of	of	ADP
easat-3605	186	15	internal	internal	ADJ
easat-3605	186	16	audit	audit	NOUN
easat-3605	186	17	recommendations	recommendation	NOUN
easat-3605	186	18	.	.	PUNCT
easat-3605	187	1	ait	ait	VERB
easat-3605	187	2	mouzoun	mouzoun	NOUN
easat-3605	187	3	(	(	PUNCT
easat-3605	187	4	2019	2019	NUM
easat-3605	187	5	)	)	PUNCT
easat-3605	187	6	points	point	NOUN
easat-3605	187	7	to	to	ADP
easat-3605	187	8	the	the	DET
easat-3605	187	9	implementation	implementation	NOUN
easat-3605	187	10	of	of	ADP
easat-3605	187	11	internal	internal	ADJ
easat-3605	187	12	auditors	auditor	NOUN
easat-3605	187	13	'	'	PART
easat-3605	187	14	recommendations	recommendation	NOUN
easat-3605	187	15	as	as	ADP
easat-3605	187	16	evidence	evidence	NOUN
easat-3605	187	17	of	of	ADP
easat-3605	187	18	recognition	recognition	NOUN
easat-3605	187	19	of	of	ADP
easat-3605	187	20	the	the	DET
easat-3605	187	21	value	value	NOUN
easat-3605	187	22	of	of	ADP
easat-3605	187	23	internal	internal	ADJ
easat-3605	187	24	auditing	auditing	NOUN
easat-3605	187	25	.	.	PUNCT
easat-3605	188	1	research	research	NOUN
easat-3605	188	2	by	by	ADP
easat-3605	188	3	mihret	mihret	NOUN
easat-3605	188	4	and	and	CCONJ
easat-3605	188	5	yismaw	yismaw	NOUN
easat-3605	188	6	(	(	PUNCT
easat-3605	188	7	2007	2007	NUM
easat-3605	188	8	)	)	PUNCT
easat-3605	188	9	and	and	CCONJ
easat-3605	188	10	van	van	PROPN
easat-3605	188	11	gansberghe	gansberghe	NOUN
easat-3605	188	12	(	(	PUNCT
easat-3605	188	13	2005	2005	NUM
easat-3605	188	14	)	)	PUNCT
easat-3605	188	15	shows	show	VERB
easat-3605	188	16	that	that	SCONJ
easat-3605	188	17	when	when	SCONJ
easat-3605	188	18	management	management	NOUN
easat-3605	188	19	implements	implement	VERB
easat-3605	188	20	these	these	DET
easat-3605	188	21	recommendations	recommendation	NOUN
easat-3605	188	22	,	,	PUNCT
easat-3605	188	23	it	it	PRON
easat-3605	188	24	reinforces	reinforce	VERB
easat-3605	188	25	the	the	DET
easat-3605	188	26	effectiveness	effectiveness	NOUN
easat-3605	188	27	of	of	ADP
easat-3605	188	28	internal	internal	ADJ
easat-3605	188	29	auditing	auditing	NOUN
easat-3605	188	30	.	.	PUNCT
easat-3605	189	1	nevertheless	nevertheless	ADV
easat-3605	189	2	,	,	PUNCT
easat-3605	189	3	the	the	DET
easat-3605	189	4	study	study	NOUN
easat-3605	189	5	reveals	reveal	VERB
easat-3605	189	6	that	that	SCONJ
easat-3605	189	7	only	only	ADV
easat-3605	189	8	20	20	NUM
easat-3605	189	9	-	-	SYM
easat-3605	189	10	30	30	NUM
easat-3605	189	11	%	%	NOUN
easat-3605	189	12	of	of	ADP
easat-3605	189	13	internal	internal	ADJ
easat-3605	189	14	audit	audit	NOUN
easat-3605	189	15	recommendations	recommendation	NOUN
easat-3605	189	16	are	be	AUX
easat-3605	189	17	implemented	implement	VERB
easat-3605	189	18	.	.	PUNCT
easat-3605	190	1	reasons	reason	NOUN
easat-3605	190	2	cited	cite	VERB
easat-3605	190	3	by	by	ADP
easat-3605	190	4	respondents	respondent	NOUN
easat-3605	190	5	include	include	VERB
easat-3605	190	6	an	an	DET
easat-3605	190	7	organizational	organizational	ADJ
easat-3605	190	8	culture	culture	NOUN
easat-3605	190	9	that	that	PRON
easat-3605	190	10	does	do	AUX
easat-3605	190	11	not	not	PART
easat-3605	190	12	fully	fully	ADV
easat-3605	190	13	support	support	VERB
easat-3605	190	14	internal	internal	ADJ
easat-3605	190	15	audit	audit	NOUN
easat-3605	190	16	activities	activity	NOUN
easat-3605	190	17	,	,	PUNCT
easat-3605	190	18	a	a	DET
easat-3605	190	19	lack	lack	NOUN
easat-3605	190	20	of	of	ADP
easat-3605	190	21	understanding	understanding	NOUN
easat-3605	190	22	of	of	ADP
easat-3605	190	23	the	the	DET
easat-3605	190	24	role	role	NOUN
easat-3605	190	25	of	of	ADP
easat-3605	190	26	internal	internal	ADJ
easat-3605	190	27	audit	audit	NOUN
easat-3605	190	28	and	and	CCONJ
easat-3605	190	29	a	a	DET
easat-3605	190	30	lack	lack	NOUN
easat-3605	190	31	of	of	ADP
easat-3605	190	32	cooperation	cooperation	NOUN
easat-3605	190	33	from	from	ADP
easat-3605	190	34	other	other	ADJ
easat-3605	190	35	departments	department	NOUN
easat-3605	190	36	(	(	PUNCT
easat-3605	190	37	rai1	rai1	PROPN
easat-3605	190	38	,	,	PUNCT
easat-3605	190	39	ai1	ai1	PROPN
easat-3605	190	40	,	,	PUNCT
easat-3605	190	41	ai7	ai7	PROPN
easat-3605	190	42	)	)	PUNCT
easat-3605	190	43	.	.	PUNCT
easat-3605	191	1	some	some	DET
easat-3605	191	2	participants	participant	NOUN
easat-3605	191	3	feel	feel	VERB
easat-3605	191	4	that	that	SCONJ
easat-3605	191	5	recommendations	recommendation	NOUN
easat-3605	191	6	are	be	AUX
easat-3605	191	7	often	often	ADV
easat-3605	191	8	ignored	ignore	VERB
easat-3605	191	9	or	or	CCONJ
easat-3605	191	10	considered	consider	VERB
easat-3605	191	11	insignificant	insignificant	ADJ
easat-3605	191	12	by	by	ADP
easat-3605	191	13	management	management	NOUN
easat-3605	191	14	,	,	PUNCT
easat-3605	191	15	leading	lead	VERB
easat-3605	191	16	to	to	ADP
easat-3605	191	17	an	an	DET
easat-3605	191	18	underestimation	underestimation	NOUN
easat-3605	191	19	of	of	ADP
easat-3605	191	20	the	the	DET
easat-3605	191	21	role	role	NOUN
easat-3605	191	22	of	of	ADP
easat-3605	191	23	internal	internal	ADJ
easat-3605	191	24	auditing	auditing	NOUN
easat-3605	191	25	in	in	ADP
easat-3605	191	26	the	the	DET
easat-3605	191	27	organization	organization	NOUN
easat-3605	191	28	(	(	PUNCT
easat-3605	191	29	ai6	ai6	PROPN
easat-3605	191	30	,	,	PUNCT
easat-3605	191	31	ai9	ai9	PROPN
easat-3605	191	32	)	)	PUNCT
easat-3605	191	33	.	.	PUNCT
easat-3605	192	1	the	the	DET
easat-3605	192	2	issue	issue	NOUN
easat-3605	192	3	of	of	ADP
easat-3605	192	4	trust	trust	NOUN
easat-3605	192	5	between	between	ADP
easat-3605	192	6	the	the	DET
easat-3605	192	7	internal	internal	ADJ
easat-3605	192	8	audit	audit	NOUN
easat-3605	192	9	department	department	NOUN
easat-3605	192	10	and	and	CCONJ
easat-3605	192	11	other	other	ADJ
easat-3605	192	12	departments	department	NOUN
easat-3605	192	13	has	have	AUX
easat-3605	192	14	been	be	AUX
easat-3605	192	15	widely	widely	ADV
easat-3605	192	16	studied	study	VERB
easat-3605	192	17	in	in	ADP
easat-3605	192	18	the	the	DET
easat-3605	192	19	literature	literature	NOUN
easat-3605	192	20	,	,	PUNCT
easat-3605	192	21	and	and	CCONJ
easat-3605	192	22	several	several	ADJ
easat-3605	192	23	authors	author	NOUN
easat-3605	192	24	assert	assert	VERB
easat-3605	192	25	that	that	SCONJ
easat-3605	192	26	trust	trust	NOUN
easat-3605	192	27	is	be	AUX
easat-3605	192	28	a	a	DET
easat-3605	192	29	central	central	ADJ
easat-3605	192	30	element	element	NOUN
easat-3605	192	31	in	in	ADP
easat-3605	192	32	the	the	DET
easat-3605	192	33	success	success	NOUN
easat-3605	192	34	of	of	ADP
easat-3605	192	35	internal	internal	ADJ
easat-3605	192	36	audit	audit	NOUN
easat-3605	192	37	assignments	assignment	NOUN
easat-3605	192	38	.	.	PUNCT
easat-3605	193	1	dicle	dicle	NOUN
easat-3605	193	2	and	and	CCONJ
easat-3605	193	3	usluer	usluer	PROPN
easat-3605	193	4	(	(	PUNCT
easat-3605	193	5	2016	2016	NUM
easat-3605	193	6	)	)	PUNCT
easat-3605	193	7	and	and	CCONJ
easat-3605	193	8	lenz	lenz	PROPN
easat-3605	193	9	and	and	CCONJ
easat-3605	193	10	hahn	hahn	PROPN
easat-3605	193	11	(	(	PUNCT
easat-3605	193	12	2015	2015	NUM
easat-3605	193	13	)	)	PUNCT
easat-3605	193	14	emphasize	emphasize	VERB
easat-3605	193	15	that	that	SCONJ
easat-3605	193	16	organizational	organizational	ADJ
easat-3605	193	17	trust	trust	NOUN
easat-3605	193	18	,	,	PUNCT
easat-3605	193	19	as	as	ADV
easat-3605	193	20	well	well	ADV
easat-3605	193	21	as	as	ADP
easat-3605	193	22	good	good	ADJ
easat-3605	193	23	communication	communication	NOUN
easat-3605	193	24	between	between	ADP
easat-3605	193	25	different	different	ADJ
easat-3605	193	26	functions	function	NOUN
easat-3605	193	27	,	,	PUNCT
easat-3605	193	28	are	be	AUX
easat-3605	193	29	crucial	crucial	ADJ
easat-3605	193	30	to	to	PART
easat-3605	193	31	collaboration	collaboration	VERB
easat-3605	193	32	between	between	ADP
easat-3605	193	33	internal	internal	ADJ
easat-3605	193	34	audit	audit	NOUN
easat-3605	193	35	and	and	CCONJ
easat-3605	193	36	other	other	ADJ
easat-3605	193	37	departments	department	NOUN
easat-3605	193	38	.	.	PUNCT
easat-3605	194	1	this	this	DET
easat-3605	194	2	work	work	NOUN
easat-3605	194	3	is	be	AUX
easat-3605	194	4	in	in	ADP
easat-3605	194	5	line	line	NOUN
easat-3605	194	6	with	with	ADP
easat-3605	194	7	the	the	DET
easat-3605	194	8	findings	finding	NOUN
easat-3605	194	9	of	of	ADP
easat-3605	194	10	this	this	DET
easat-3605	194	11	study	study	NOUN
easat-3605	194	12	,	,	PUNCT
easat-3605	194	13	which	which	PRON
easat-3605	194	14	reveal	reveal	VERB
easat-3605	194	15	widespread	widespread	ADJ
easat-3605	194	16	mistrust	mistrust	NOUN
easat-3605	194	17	of	of	ADP
easat-3605	194	18	internal	internal	ADJ
easat-3605	194	19	auditors	auditor	NOUN
easat-3605	194	20	in	in	ADP
easat-3605	194	21	moroccan	moroccan	ADJ
easat-3605	194	22	public	public	ADJ
easat-3605	194	23	companies	company	NOUN
easat-3605	194	24	.	.	PUNCT
easat-3605	195	1	this	this	DET
easat-3605	195	2	mistrust	mistrust	NOUN
easat-3605	195	3	,	,	PUNCT
easat-3605	195	4	often	often	ADV
easat-3605	195	5	combined	combine	VERB
easat-3605	195	6	with	with	ADP
easat-3605	195	7	a	a	DET
easat-3605	195	8	misperception	misperception	NOUN
easat-3605	195	9	of	of	ADP
easat-3605	195	10	the	the	DET
easat-3605	195	11	role	role	NOUN
easat-3605	195	12	of	of	ADP
easat-3605	195	13	internal	internal	ADJ
easat-3605	195	14	auditors	auditor	NOUN
easat-3605	195	15	as	as	ADP
easat-3605	195	16	being	be	AUX
easat-3605	195	17	solely	solely	ADV
easat-3605	195	18	focused	focused	ADJ
easat-3605	195	19	on	on	ADP
easat-3605	195	20	detecting	detect	VERB
easat-3605	195	21	errors	error	NOUN
easat-3605	195	22	,	,	PUNCT
easat-3605	195	23	limits	limit	VERB
easat-3605	195	24	access	access	NOUN
easat-3605	195	25	to	to	ADP
easat-3605	195	26	information	information	NOUN
easat-3605	195	27	and	and	CCONJ
easat-3605	195	28	the	the	DET
easat-3605	195	29	cooperation	cooperation	NOUN
easat-3605	195	30	needed	need	VERB
easat-3605	195	31	to	to	PART
easat-3605	195	32	carry	carry	VERB
easat-3605	195	33	out	out	ADP
easat-3605	195	34	audits	audits	NOUN
easat-3605	195	35	.	.	PUNCT
easat-3605	196	1	on	on	ADP
easat-3605	196	2	the	the	DET
easat-3605	196	3	other	other	ADJ
easat-3605	196	4	hand	hand	NOUN
easat-3605	196	5	,	,	PUNCT
easat-3605	196	6	al	al	PROPN
easat-3605	196	7	-	-	PUNCT
easat-3605	196	8	twaijry	twaijry	NOUN
easat-3605	196	9	et	et	PROPN
easat-3605	196	10	al	al	PROPN
easat-3605	196	11	(	(	PUNCT
easat-3605	196	12	2003	2003	NUM
easat-3605	196	13	)	)	PUNCT
easat-3605	196	14	have	have	AUX
easat-3605	196	15	pointed	point	VERB
easat-3605	196	16	out	out	ADP
easat-3605	196	17	that	that	SCONJ
easat-3605	196	18	cooperation	cooperation	NOUN
easat-3605	196	19	between	between	ADP
easat-3605	196	20	departments	department	NOUN
easat-3605	196	21	,	,	PUNCT
easat-3605	196	22	facilitated	facilitate	VERB
easat-3605	196	23	by	by	ADP
easat-3605	196	24	mutual	mutual	ADJ
easat-3605	196	25	trust	trust	NOUN
easat-3605	196	26	,	,	PUNCT
easat-3605	196	27	is	be	AUX
easat-3605	196	28	essential	essential	ADJ
easat-3605	196	29	for	for	ADP
easat-3605	196	30	a	a	DET
easat-3605	196	31	successful	successful	ADJ
easat-3605	196	32	audit	audit	NOUN
easat-3605	196	33	assignment	assignment	NOUN
easat-3605	196	34	.	.	PUNCT
easat-3605	197	1	however	however	ADV
easat-3605	197	2	,	,	PUNCT
easat-3605	197	3	in	in	ADP
easat-3605	197	4	the	the	DET
easat-3605	197	5	moroccan	moroccan	PROPN
easat-3605	197	6	7426	7426	PROPN
easat-3605	197	7	edelweiss	edelweiss	PROPN
easat-3605	197	8	applied	apply	VERB
easat-3605	197	9	science	science	NOUN
easat-3605	197	10	and	and	CCONJ
easat-3605	197	11	technology	technology	NOUN
easat-3605	197	12	issn	issn	PROPN
easat-3605	197	13	:	:	PUNCT
easat-3605	197	14	2576	2576	NUM
easat-3605	197	15	-	-	SYM
easat-3605	197	16	8484	8484	NUM
easat-3605	197	17	vol	vol	NOUN
easat-3605	197	18	.	.	PROPN
easat-3605	197	19	8	8	NUM
easat-3605	197	20	,	,	PUNCT
easat-3605	197	21	no	no	INTJ
easat-3605	197	22	.	.	NOUN
easat-3605	198	1	6	6	NUM
easat-3605	198	2	:	:	PUNCT
easat-3605	198	3	7419	7419	NUM
easat-3605	198	4	-	-	SYM
easat-3605	198	5	7429	7429	NUM
easat-3605	198	6	,	,	PUNCT
easat-3605	198	7	2024	2024	NUM
easat-3605	198	8	doi	doi	NOUN
easat-3605	198	9	:	:	PUNCT
easat-3605	198	10	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	198	11	©	©	PROPN
easat-3605	198	12	2024	2024	NUM
easat-3605	198	13	by	by	ADP
easat-3605	198	14	the	the	DET
easat-3605	198	15	author	author	NOUN
easat-3605	198	16	;	;	PUNCT
easat-3605	198	17	licensee	licensee	PROPN
easat-3605	198	18	learning	learn	VERB
easat-3605	198	19	gate	gate	PROPN
easat-3605	198	20	context	context	NOUN
easat-3605	198	21	,	,	PUNCT
easat-3605	198	22	this	this	DET
easat-3605	198	23	type	type	NOUN
easat-3605	198	24	of	of	ADP
easat-3605	198	25	cooperation	cooperation	NOUN
easat-3605	198	26	seems	seem	VERB
easat-3605	198	27	to	to	PART
easat-3605	198	28	be	be	AUX
easat-3605	198	29	compromised	compromise	VERB
easat-3605	198	30	by	by	ADP
easat-3605	198	31	trust	trust	NOUN
easat-3605	198	32	issues	issue	NOUN
easat-3605	198	33	,	,	PUNCT
easat-3605	198	34	which	which	PRON
easat-3605	198	35	constitute	constitute	VERB
easat-3605	198	36	a	a	DET
easat-3605	198	37	major	major	ADJ
easat-3605	198	38	obstacle	obstacle	NOUN
easat-3605	198	39	to	to	ADP
easat-3605	198	40	the	the	DET
easat-3605	198	41	effectiveness	effectiveness	NOUN
easat-3605	198	42	of	of	ADP
easat-3605	198	43	internal	internal	ADJ
easat-3605	198	44	auditors	auditor	NOUN
easat-3605	198	45	.	.	PUNCT
easat-3605	199	1	this	this	DET
easat-3605	199	2	tension	tension	NOUN
easat-3605	199	3	is	be	AUX
easat-3605	199	4	all	all	DET
easat-3605	199	5	the	the	PRON
easat-3605	199	6	more	more	ADV
easat-3605	199	7	marked	mark	VERB
easat-3605	199	8	when	when	SCONJ
easat-3605	199	9	auditors	auditor	NOUN
easat-3605	199	10	are	be	AUX
easat-3605	199	11	perceived	perceive	VERB
easat-3605	199	12	as	as	ADP
easat-3605	199	13	"	"	PUNCT
easat-3605	199	14	watchdogs	watchdog	NOUN
easat-3605	199	15	"	"	PUNCT
easat-3605	199	16	or	or	CCONJ
easat-3605	199	17	"	"	PUNCT
easat-3605	199	18	spies	spy	NOUN
easat-3605	199	19	"	"	PUNCT
easat-3605	199	20	(	(	PUNCT
easat-3605	199	21	rai4	rai4	PROPN
easat-3605	199	22	,	,	PUNCT
easat-3605	199	23	rai9	rai9	PROPN
easat-3605	199	24	)	)	PUNCT
easat-3605	199	25	,	,	PUNCT
easat-3605	199	26	a	a	DET
easat-3605	199	27	phenomenon	phenomenon	NOUN
easat-3605	199	28	which	which	PRON
easat-3605	199	29	seems	seem	VERB
easat-3605	199	30	even	even	ADV
easat-3605	199	31	more	more	ADV
easat-3605	199	32	accentuated	accentuate	VERB
easat-3605	199	33	in	in	ADP
easat-3605	199	34	an	an	DET
easat-3605	199	35	environment	environment	NOUN
easat-3605	199	36	where	where	SCONJ
easat-3605	199	37	the	the	DET
easat-3605	199	38	roles	role	NOUN
easat-3605	199	39	and	and	CCONJ
easat-3605	199	40	responsibilities	responsibility	NOUN
easat-3605	199	41	of	of	ADP
easat-3605	199	42	internal	internal	ADJ
easat-3605	199	43	auditors	auditor	NOUN
easat-3605	199	44	are	be	AUX
easat-3605	199	45	not	not	PART
easat-3605	199	46	always	always	ADV
easat-3605	199	47	clearly	clearly	ADV
easat-3605	199	48	understood	understand	VERB
easat-3605	199	49	by	by	ADP
easat-3605	199	50	other	other	ADJ
easat-3605	199	51	departments	department	NOUN
easat-3605	199	52	.	.	PUNCT
easat-3605	200	1	interdepartmental	interdepartmental	ADJ
easat-3605	200	2	communication	communication	NOUN
easat-3605	200	3	is	be	AUX
easat-3605	200	4	another	another	DET
easat-3605	200	5	fundamental	fundamental	ADJ
easat-3605	200	6	element	element	NOUN
easat-3605	200	7	in	in	ADP
easat-3605	200	8	ensuring	ensure	VERB
easat-3605	200	9	the	the	DET
easat-3605	200	10	effectiveness	effectiveness	NOUN
easat-3605	200	11	of	of	ADP
easat-3605	200	12	internal	internal	ADJ
easat-3605	200	13	auditing	auditing	NOUN
easat-3605	200	14	.	.	PUNCT
easat-3605	201	1	previous	previous	ADJ
easat-3605	201	2	research	research	NOUN
easat-3605	201	3	,	,	PUNCT
easat-3605	201	4	including	include	VERB
easat-3605	201	5	mihret	mihret	NOUN
easat-3605	201	6	and	and	CCONJ
easat-3605	201	7	yismaw	yismaw	NOUN
easat-3605	201	8	(	(	PUNCT
easat-3605	201	9	2007	2007	NUM
easat-3605	201	10	)	)	PUNCT
easat-3605	201	11	and	and	CCONJ
easat-3605	201	12	brierley	brierley	PROPN
easat-3605	201	13	et	et	PROPN
easat-3605	201	14	al	al	PROPN
easat-3605	201	15	.	.	PROPN
easat-3605	201	16	(	(	PUNCT
easat-3605	201	17	2001	2001	NUM
easat-3605	201	18	)	)	PUNCT
easat-3605	201	19	,	,	PUNCT
easat-3605	201	20	has	have	AUX
easat-3605	201	21	shown	show	VERB
easat-3605	201	22	that	that	SCONJ
easat-3605	201	23	effective	effective	ADJ
easat-3605	201	24	communication	communication	NOUN
easat-3605	201	25	enhances	enhance	VERB
easat-3605	201	26	collaboration	collaboration	NOUN
easat-3605	201	27	between	between	ADP
easat-3605	201	28	internal	internal	ADJ
easat-3605	201	29	auditors	auditor	NOUN
easat-3605	201	30	and	and	CCONJ
easat-3605	201	31	other	other	ADJ
easat-3605	201	32	departments	department	NOUN
easat-3605	201	33	,	,	PUNCT
easat-3605	201	34	facilitating	facilitate	VERB
easat-3605	201	35	access	access	NOUN
easat-3605	201	36	to	to	ADP
easat-3605	201	37	necessary	necessary	ADJ
easat-3605	201	38	information	information	NOUN
easat-3605	201	39	and	and	CCONJ
easat-3605	201	40	the	the	DET
easat-3605	201	41	execution	execution	NOUN
easat-3605	201	42	of	of	ADP
easat-3605	201	43	audit	audit	NOUN
easat-3605	201	44	assignments	assignment	NOUN
easat-3605	201	45	.	.	PUNCT
easat-3605	202	1	these	these	DET
easat-3605	202	2	findings	finding	NOUN
easat-3605	202	3	are	be	AUX
easat-3605	202	4	also	also	ADV
easat-3605	202	5	corroborated	corroborate	VERB
easat-3605	202	6	by	by	ADP
easat-3605	202	7	the	the	DET
easat-3605	202	8	results	result	NOUN
easat-3605	202	9	of	of	ADP
easat-3605	202	10	this	this	DET
easat-3605	202	11	study	study	NOUN
easat-3605	202	12	,	,	PUNCT
easat-3605	202	13	where	where	SCONJ
easat-3605	202	14	some	some	DET
easat-3605	202	15	departments	department	NOUN
easat-3605	202	16	report	report	VERB
easat-3605	202	17	good	good	ADJ
easat-3605	202	18	relations	relation	NOUN
easat-3605	202	19	and	and	CCONJ
easat-3605	202	20	clear	clear	ADJ
easat-3605	202	21	communication	communication	NOUN
easat-3605	202	22	with	with	ADP
easat-3605	202	23	internal	internal	ADJ
easat-3605	202	24	audit	audit	NOUN
easat-3605	202	25	,	,	PUNCT
easat-3605	202	26	especially	especially	ADV
easat-3605	202	27	when	when	SCONJ
easat-3605	202	28	a	a	DET
easat-3605	202	29	letter	letter	NOUN
easat-3605	202	30	of	of	ADP
easat-3605	202	31	support	support	NOUN
easat-3605	202	32	from	from	ADP
easat-3605	202	33	management	management	NOUN
easat-3605	202	34	is	be	AUX
easat-3605	202	35	provided	provide	VERB
easat-3605	202	36	.	.	PUNCT
easat-3605	203	1	however	however	ADV
easat-3605	203	2	,	,	PUNCT
easat-3605	203	3	other	other	ADJ
easat-3605	203	4	participants	participant	NOUN
easat-3605	203	5	in	in	ADP
easat-3605	203	6	the	the	DET
easat-3605	203	7	study	study	NOUN
easat-3605	203	8	pointed	point	VERB
easat-3605	203	9	to	to	ADP
easat-3605	203	10	a	a	DET
easat-3605	203	11	lack	lack	NOUN
easat-3605	203	12	of	of	ADP
easat-3605	203	13	awareness	awareness	NOUN
easat-3605	203	14	of	of	ADP
easat-3605	203	15	the	the	DET
easat-3605	203	16	role	role	NOUN
easat-3605	203	17	of	of	ADP
easat-3605	203	18	internal	internal	ADJ
easat-3605	203	19	auditing	auditing	NOUN
easat-3605	203	20	on	on	ADP
easat-3605	203	21	the	the	DET
easat-3605	203	22	part	part	NOUN
easat-3605	203	23	of	of	ADP
easat-3605	203	24	other	other	ADJ
easat-3605	203	25	departments	department	NOUN
easat-3605	203	26	,	,	PUNCT
easat-3605	203	27	which	which	PRON
easat-3605	203	28	hampers	hamper	VERB
easat-3605	203	29	communication	communication	NOUN
easat-3605	203	30	and	and	CCONJ
easat-3605	203	31	cooperation	cooperation	NOUN
easat-3605	203	32	.	.	PUNCT
easat-3605	204	1	this	this	DET
easat-3605	204	2	lack	lack	NOUN
easat-3605	204	3	of	of	ADP
easat-3605	204	4	understanding	understanding	NOUN
easat-3605	204	5	of	of	ADP
easat-3605	204	6	the	the	DET
easat-3605	204	7	role	role	NOUN
easat-3605	204	8	of	of	ADP
easat-3605	204	9	internal	internal	ADJ
easat-3605	204	10	auditors	auditor	NOUN
easat-3605	204	11	and	and	CCONJ
easat-3605	204	12	the	the	DET
easat-3605	204	13	absence	absence	NOUN
easat-3605	204	14	of	of	ADP
easat-3605	204	15	institutional	institutional	ADJ
easat-3605	204	16	support	support	NOUN
easat-3605	204	17	(	(	PUNCT
easat-3605	204	18	letter	letter	NOUN
easat-3605	204	19	of	of	ADP
easat-3605	204	20	support	support	NOUN
easat-3605	204	21	)	)	PUNCT
easat-3605	204	22	to	to	PART
easat-3605	204	23	legitimize	legitimize	VERB
easat-3605	204	24	their	their	PRON
easat-3605	204	25	work	work	NOUN
easat-3605	204	26	are	be	AUX
easat-3605	204	27	elements	element	NOUN
easat-3605	204	28	that	that	PRON
easat-3605	204	29	have	have	AUX
easat-3605	204	30	been	be	AUX
easat-3605	204	31	reported	report	VERB
easat-3605	204	32	in	in	ADP
easat-3605	204	33	other	other	ADJ
easat-3605	204	34	studies	study	NOUN
easat-3605	204	35	,	,	PUNCT
easat-3605	204	36	notably	notably	ADV
easat-3605	204	37	in	in	ADP
easat-3605	204	38	the	the	DET
easat-3605	204	39	work	work	NOUN
easat-3605	204	40	of	of	ADP
easat-3605	204	41	mihret	mihret	NOUN
easat-3605	204	42	and	and	CCONJ
easat-3605	204	43	yismaw	yismaw	NOUN
easat-3605	204	44	(	(	PUNCT
easat-3605	204	45	2007	2007	NUM
easat-3605	204	46	)	)	PUNCT
easat-3605	204	47	,	,	PUNCT
easat-3605	204	48	who	who	PRON
easat-3605	204	49	stress	stress	VERB
easat-3605	204	50	the	the	DET
easat-3605	204	51	importance	importance	NOUN
easat-3605	204	52	of	of	ADP
easat-3605	204	53	management	management	NOUN
easat-3605	204	54	support	support	NOUN
easat-3605	204	55	to	to	PART
easat-3605	204	56	improve	improve	VERB
easat-3605	204	57	cooperation	cooperation	NOUN
easat-3605	204	58	and	and	CCONJ
easat-3605	204	59	communication	communication	NOUN
easat-3605	204	60	.	.	PUNCT
easat-3605	205	1	indeed	indeed	ADV
easat-3605	205	2	,	,	PUNCT
easat-3605	205	3	brierley	brierley	PROPN
easat-3605	205	4	et	et	PROPN
easat-3605	205	5	al	al	PROPN
easat-3605	205	6	(	(	PUNCT
easat-3605	205	7	2001	2001	NUM
easat-3605	205	8	)	)	PUNCT
easat-3605	205	9	and	and	CCONJ
easat-3605	205	10	mihret	mihret	NOUN
easat-3605	205	11	and	and	CCONJ
easat-3605	205	12	yismaw	yismaw	NOUN
easat-3605	205	13	(	(	PUNCT
easat-3605	205	14	2007	2007	NUM
easat-3605	205	15	)	)	PUNCT
easat-3605	205	16	note	note	NOUN
easat-3605	205	17	that	that	SCONJ
easat-3605	205	18	open	open	VERB
easat-3605	205	19	communication	communication	NOUN
easat-3605	205	20	and	and	CCONJ
easat-3605	205	21	institutional	institutional	ADJ
easat-3605	205	22	support	support	NOUN
easat-3605	205	23	are	be	AUX
easat-3605	205	24	essential	essential	ADJ
easat-3605	205	25	factors	factor	NOUN
easat-3605	205	26	for	for	ADP
easat-3605	205	27	successful	successful	ADJ
easat-3605	205	28	collaboration	collaboration	NOUN
easat-3605	205	29	and	and	CCONJ
easat-3605	205	30	for	for	ADP
easat-3605	205	31	reducing	reduce	VERB
easat-3605	205	32	tensions	tension	NOUN
easat-3605	205	33	between	between	ADP
easat-3605	205	34	audit	audit	NOUN
easat-3605	205	35	departments	department	NOUN
easat-3605	205	36	and	and	CCONJ
easat-3605	205	37	other	other	ADJ
easat-3605	205	38	departments	department	NOUN
easat-3605	205	39	.	.	PUNCT
easat-3605	206	1	the	the	DET
easat-3605	206	2	independence	independence	NOUN
easat-3605	206	3	of	of	ADP
easat-3605	206	4	internal	internal	ADJ
easat-3605	206	5	auditors	auditor	NOUN
easat-3605	206	6	is	be	AUX
easat-3605	206	7	another	another	DET
easat-3605	206	8	key	key	ADJ
easat-3605	206	9	issue	issue	NOUN
easat-3605	206	10	in	in	ADP
easat-3605	206	11	this	this	DET
easat-3605	206	12	study	study	NOUN
easat-3605	206	13	,	,	PUNCT
easat-3605	206	14	which	which	PRON
easat-3605	206	15	highlights	highlight	VERB
easat-3605	206	16	several	several	ADJ
easat-3605	206	17	factors	factor	NOUN
easat-3605	206	18	that	that	PRON
easat-3605	206	19	undermine	undermine	VERB
easat-3605	206	20	independence	independence	NOUN
easat-3605	206	21	,	,	PUNCT
easat-3605	206	22	including	include	VERB
easat-3605	206	23	the	the	DET
easat-3605	206	24	appointment	appointment	NOUN
easat-3605	206	25	of	of	ADP
easat-3605	206	26	internal	internal	ADJ
easat-3605	206	27	audit	audit	NOUN
easat-3605	206	28	managers	manager	NOUN
easat-3605	206	29	,	,	PUNCT
easat-3605	206	30	access	access	NOUN
easat-3605	206	31	to	to	ADP
easat-3605	206	32	confidential	confidential	ADJ
easat-3605	206	33	documents	document	NOUN
easat-3605	206	34	and	and	CCONJ
easat-3605	206	35	auditors	auditor	NOUN
easat-3605	206	36	'	'	PART
easat-3605	206	37	involvement	involvement	NOUN
easat-3605	206	38	in	in	ADP
easat-3605	206	39	non	non	ADJ
easat-3605	206	40	-	-	ADJ
easat-3605	206	41	audit	audit	ADJ
easat-3605	206	42	tasks	task	NOUN
easat-3605	206	43	.	.	PUNCT
easat-3605	207	1	the	the	DET
easat-3605	207	2	work	work	NOUN
easat-3605	207	3	of	of	ADP
easat-3605	207	4	bou	bou	PROPN
easat-3605	207	5	-	-	PUNCT
easat-3605	207	6	raad	raad	PROPN
easat-3605	207	7	(	(	PUNCT
easat-3605	207	8	2000	2000	NUM
easat-3605	207	9	)	)	PUNCT
easat-3605	207	10	and	and	CCONJ
easat-3605	207	11	cohen	cohen	PROPN
easat-3605	207	12	&	&	CCONJ
easat-3605	207	13	sayag	sayag	PROPN
easat-3605	207	14	(	(	PUNCT
easat-3605	207	15	2010	2010	NUM
easat-3605	207	16	)	)	PUNCT
easat-3605	207	17	reminds	remind	VERB
easat-3605	207	18	us	we	PRON
easat-3605	207	19	that	that	PRON
easat-3605	207	20	internal	internal	ADJ
easat-3605	207	21	audit	audit	NOUN
easat-3605	207	22	independence	independence	NOUN
easat-3605	207	23	is	be	AUX
easat-3605	207	24	an	an	DET
easat-3605	207	25	essential	essential	ADJ
easat-3605	207	26	element	element	NOUN
easat-3605	207	27	in	in	ADP
easat-3605	207	28	guaranteeing	guarantee	VERB
easat-3605	207	29	impartial	impartial	ADJ
easat-3605	207	30	and	and	CCONJ
easat-3605	207	31	credible	credible	ADJ
easat-3605	207	32	audits	audits	NOUN
easat-3605	207	33	.	.	PUNCT
easat-3605	208	1	according	accord	VERB
easat-3605	208	2	to	to	ADP
easat-3605	208	3	arena	arena	NOUN
easat-3605	208	4	and	and	CCONJ
easat-3605	208	5	azzone	azzone	NOUN
easat-3605	208	6	(	(	PUNCT
easat-3605	208	7	2009	2009	NUM
easat-3605	208	8	)	)	PUNCT
easat-3605	208	9	,	,	PUNCT
easat-3605	208	10	independence	independence	NOUN
easat-3605	208	11	is	be	AUX
easat-3605	208	12	built	build	VERB
easat-3605	208	13	through	through	ADP
easat-3605	208	14	unrestricted	unrestricted	ADJ
easat-3605	208	15	access	access	NOUN
easat-3605	208	16	to	to	ADP
easat-3605	208	17	documents	document	NOUN
easat-3605	208	18	and	and	CCONJ
easat-3605	208	19	the	the	DET
easat-3605	208	20	ability	ability	NOUN
easat-3605	208	21	of	of	ADP
easat-3605	208	22	auditors	auditor	NOUN
easat-3605	208	23	to	to	PART
easat-3605	208	24	carry	carry	VERB
easat-3605	208	25	out	out	ADP
easat-3605	208	26	their	their	PRON
easat-3605	208	27	assignments	assignment	NOUN
easat-3605	208	28	without	without	ADP
easat-3605	208	29	interference	interference	NOUN
easat-3605	208	30	.	.	PUNCT
easat-3605	209	1	this	this	DET
easat-3605	209	2	study	study	NOUN
easat-3605	209	3	reveals	reveal	VERB
easat-3605	209	4	that	that	SCONJ
easat-3605	209	5	,	,	PUNCT
easat-3605	209	6	because	because	SCONJ
easat-3605	209	7	internal	internal	ADJ
easat-3605	209	8	auditors	auditor	NOUN
easat-3605	209	9	are	be	AUX
easat-3605	209	10	appointed	appoint	VERB
easat-3605	209	11	by	by	ADP
easat-3605	209	12	management	management	NOUN
easat-3605	209	13	,	,	PUNCT
easat-3605	209	14	their	their	PRON
easat-3605	209	15	independence	independence	NOUN
easat-3605	209	16	is	be	AUX
easat-3605	209	17	often	often	ADV
easat-3605	209	18	compromised	compromise	VERB
easat-3605	209	19	.	.	PUNCT
easat-3605	210	1	in	in	ADP
easat-3605	210	2	addition	addition	NOUN
easat-3605	210	3	,	,	PUNCT
easat-3605	210	4	access	access	NOUN
easat-3605	210	5	to	to	ADP
easat-3605	210	6	necessary	necessary	ADJ
easat-3605	210	7	information	information	NOUN
easat-3605	210	8	and	and	CCONJ
easat-3605	210	9	documents	document	NOUN
easat-3605	210	10	is	be	AUX
easat-3605	210	11	frequently	frequently	ADV
easat-3605	210	12	restricted	restrict	VERB
easat-3605	210	13	,	,	PUNCT
easat-3605	210	14	and	and	CCONJ
easat-3605	210	15	internal	internal	ADJ
easat-3605	210	16	auditors	auditor	NOUN
easat-3605	210	17	are	be	AUX
easat-3605	210	18	often	often	ADV
easat-3605	210	19	met	meet	VERB
easat-3605	210	20	with	with	ADP
easat-3605	210	21	resistance	resistance	NOUN
easat-3605	210	22	from	from	ADP
easat-3605	210	23	other	other	ADJ
easat-3605	210	24	departments	department	NOUN
easat-3605	210	25	,	,	PUNCT
easat-3605	210	26	especially	especially	ADV
easat-3605	210	27	when	when	SCONJ
easat-3605	210	28	documents	document	NOUN
easat-3605	210	29	deemed	deem	VERB
easat-3605	210	30	confidential	confidential	ADJ
easat-3605	210	31	are	be	AUX
easat-3605	210	32	involved	involve	VERB
easat-3605	210	33	.	.	PUNCT
easat-3605	211	1	this	this	PRON
easat-3605	211	2	is	be	AUX
easat-3605	211	3	in	in	ADP
easat-3605	211	4	line	line	NOUN
easat-3605	211	5	with	with	ADP
easat-3605	211	6	the	the	DET
easat-3605	211	7	findings	finding	NOUN
easat-3605	211	8	of	of	ADP
easat-3605	211	9	shohihah	shohihah	NOUN
easat-3605	211	10	,	,	PUNCT
easat-3605	211	11	djamhuri	djamhuri	PROPN
easat-3605	211	12	&	&	CCONJ
easat-3605	211	13	purwanti	purwanti	PROPN
easat-3605	211	14	(	(	PUNCT
easat-3605	211	15	2018	2018	NUM
easat-3605	211	16	)	)	PUNCT
easat-3605	211	17	and	and	CCONJ
easat-3605	211	18	mihret	mihret	NOUN
easat-3605	211	19	and	and	CCONJ
easat-3605	211	20	yismaw	yismaw	NOUN
easat-3605	211	21	(	(	PUNCT
easat-3605	211	22	2007	2007	NUM
easat-3605	211	23	)	)	PUNCT
easat-3605	211	24	,	,	PUNCT
easat-3605	211	25	who	who	PRON
easat-3605	211	26	highlight	highlight	VERB
easat-3605	211	27	that	that	DET
easat-3605	211	28	internal	internal	ADJ
easat-3605	211	29	audit	audit	NOUN
easat-3605	211	30	independence	independence	NOUN
easat-3605	211	31	is	be	AUX
easat-3605	211	32	also	also	ADV
easat-3605	211	33	undermined	undermine	VERB
easat-3605	211	34	by	by	ADP
easat-3605	211	35	internal	internal	ADJ
easat-3605	211	36	pressures	pressure	NOUN
easat-3605	211	37	,	,	PUNCT
easat-3605	211	38	whether	whether	SCONJ
easat-3605	211	39	exerted	exert	VERB
easat-3605	211	40	by	by	ADP
easat-3605	211	41	other	other	ADJ
easat-3605	211	42	departments	department	NOUN
easat-3605	211	43	or	or	CCONJ
easat-3605	211	44	by	by	ADP
easat-3605	211	45	management	management	NOUN
easat-3605	211	46	itself	itself	PRON
easat-3605	211	47	.	.	PUNCT
easat-3605	212	1	furthermore	furthermore	ADV
easat-3605	212	2	,	,	PUNCT
easat-3605	212	3	auditors	auditor	NOUN
easat-3605	212	4	'	'	PART
easat-3605	212	5	involvement	involvement	NOUN
easat-3605	212	6	in	in	ADP
easat-3605	212	7	non	non	ADJ
easat-3605	212	8	-	-	ADJ
easat-3605	212	9	audit	audit	ADJ
easat-3605	212	10	tasks	task	NOUN
easat-3605	212	11	,	,	PUNCT
easat-3605	212	12	such	such	ADJ
easat-3605	212	13	as	as	ADP
easat-3605	212	14	replacing	replace	VERB
easat-3605	212	15	absent	absent	ADJ
easat-3605	212	16	employees	employee	NOUN
easat-3605	212	17	or	or	CCONJ
easat-3605	212	18	performing	perform	VERB
easat-3605	212	19	administrative	administrative	ADJ
easat-3605	212	20	duties	duty	NOUN
easat-3605	212	21	(	(	PUNCT
easat-3605	212	22	ai1	ai1	PROPN
easat-3605	212	23	,	,	PUNCT
easat-3605	212	24	ai4	ai4	PROPN
easat-3605	212	25	)	)	PUNCT
easat-3605	212	26	,	,	PUNCT
easat-3605	212	27	is	be	AUX
easat-3605	212	28	another	another	DET
easat-3605	212	29	factor	factor	NOUN
easat-3605	212	30	undermining	undermine	VERB
easat-3605	212	31	independence	independence	NOUN
easat-3605	212	32	,	,	PUNCT
easat-3605	212	33	an	an	DET
easat-3605	212	34	issue	issue	NOUN
easat-3605	212	35	also	also	ADV
easat-3605	212	36	raised	raise	VERB
easat-3605	212	37	by	by	ADP
easat-3605	212	38	cohen	cohen	PROPN
easat-3605	212	39	&	&	CCONJ
easat-3605	212	40	sayag	sayag	PROPN
easat-3605	212	41	(	(	PUNCT
easat-3605	212	42	2010	2010	NUM
easat-3605	212	43	)	)	PUNCT
easat-3605	212	44	and	and	CCONJ
easat-3605	212	45	alzeban	alzeban	PROPN
easat-3605	212	46	&	&	CCONJ
easat-3605	212	47	sawan	sawan	PROPN
easat-3605	212	48	(	(	PUNCT
easat-3605	212	49	2013	2013	NUM
easat-3605	212	50	)	)	PUNCT
easat-3605	212	51	.	.	PUNCT
easat-3605	213	1	these	these	DET
easat-3605	213	2	practices	practice	NOUN
easat-3605	213	3	compromise	compromise	VERB
easat-3605	213	4	the	the	DET
easat-3605	213	5	objectivity	objectivity	NOUN
easat-3605	213	6	of	of	ADP
easat-3605	213	7	internal	internal	ADJ
easat-3605	213	8	auditors	auditor	NOUN
easat-3605	213	9	,	,	PUNCT
easat-3605	213	10	who	who	PRON
easat-3605	213	11	are	be	AUX
easat-3605	213	12	expected	expect	VERB
easat-3605	213	13	to	to	PART
easat-3605	213	14	focus	focus	VERB
easat-3605	213	15	exclusively	exclusively	ADV
easat-3605	213	16	on	on	ADP
easat-3605	213	17	audit	audit	NOUN
easat-3605	213	18	assignments	assignment	NOUN
easat-3605	213	19	and	and	CCONJ
easat-3605	213	20	not	not	PART
easat-3605	213	21	on	on	ADP
easat-3605	213	22	day	day	NOUN
easat-3605	213	23	-	-	PUNCT
easat-3605	213	24	to	to	ADP
easat-3605	213	25	-	-	PUNCT
easat-3605	213	26	day	day	NOUN
easat-3605	213	27	management	management	NOUN
easat-3605	213	28	tasks	task	NOUN
easat-3605	213	29	.	.	PUNCT
easat-3605	214	1	finally	finally	ADV
easat-3605	214	2	,	,	PUNCT
easat-3605	214	3	the	the	DET
easat-3605	214	4	presence	presence	NOUN
easat-3605	214	5	of	of	ADP
easat-3605	214	6	conflicts	conflict	NOUN
easat-3605	214	7	of	of	ADP
easat-3605	214	8	interest	interest	NOUN
easat-3605	214	9	,	,	PUNCT
easat-3605	214	10	especially	especially	ADV
easat-3605	214	11	when	when	SCONJ
easat-3605	214	12	members	member	NOUN
easat-3605	214	13	of	of	ADP
easat-3605	214	14	the	the	DET
easat-3605	214	15	audit	audit	NOUN
easat-3605	214	16	staff	staff	NOUN
easat-3605	214	17	have	have	VERB
easat-3605	214	18	family	family	NOUN
easat-3605	214	19	ties	tie	NOUN
easat-3605	214	20	with	with	ADP
easat-3605	214	21	managers	manager	NOUN
easat-3605	214	22	in	in	ADP
easat-3605	214	23	other	other	ADJ
easat-3605	214	24	departments	department	NOUN
easat-3605	214	25	(	(	PUNCT
easat-3605	214	26	ai2	ai2	NOUN
easat-3605	214	27	,	,	PUNCT
easat-3605	214	28	ai3	ai3	NOUN
easat-3605	214	29	)	)	PUNCT
easat-3605	214	30	,	,	PUNCT
easat-3605	214	31	is	be	AUX
easat-3605	214	32	another	another	DET
easat-3605	214	33	aspect	aspect	NOUN
easat-3605	214	34	that	that	PRON
easat-3605	214	35	undermines	undermine	VERB
easat-3605	214	36	the	the	DET
easat-3605	214	37	independence	independence	NOUN
easat-3605	214	38	of	of	ADP
easat-3605	214	39	internal	internal	ADJ
easat-3605	214	40	auditing	auditing	NOUN
easat-3605	214	41	.	.	PUNCT
easat-3605	215	1	this	this	DET
easat-3605	215	2	issue	issue	NOUN
easat-3605	215	3	was	be	AUX
easat-3605	215	4	also	also	ADV
easat-3605	215	5	addressed	address	VERB
easat-3605	215	6	by	by	ADP
easat-3605	215	7	cohen	cohen	PROPN
easat-3605	215	8	&	&	CCONJ
easat-3605	215	9	sayag	sayag	PROPN
easat-3605	215	10	(	(	PUNCT
easat-3605	215	11	2010	2010	NUM
easat-3605	215	12	)	)	PUNCT
easat-3605	215	13	and	and	CCONJ
easat-3605	215	14	shohihah	shohihah	NOUN
easat-3605	215	15	,	,	PUNCT
easat-3605	215	16	djamhuri	djamhuri	PROPN
easat-3605	215	17	&	&	CCONJ
easat-3605	215	18	purwanti	purwanti	PROPN
easat-3605	215	19	(	(	PUNCT
easat-3605	215	20	2018	2018	NUM
easat-3605	215	21	)	)	PUNCT
easat-3605	215	22	,	,	PUNCT
easat-3605	215	23	who	who	PRON
easat-3605	215	24	pointed	point	VERB
easat-3605	215	25	out	out	ADP
easat-3605	215	26	that	that	SCONJ
easat-3605	215	27	independence	independence	NOUN
easat-3605	215	28	is	be	AUX
easat-3605	215	29	compromised	compromise	VERB
easat-3605	215	30	when	when	SCONJ
easat-3605	215	31	personal	personal	ADJ
easat-3605	215	32	interests	interest	NOUN
easat-3605	215	33	influence	influence	VERB
easat-3605	215	34	audit	audit	NOUN
easat-3605	215	35	decisions	decision	NOUN
easat-3605	215	36	.	.	PUNCT
easat-3605	216	1	8	8	X
easat-3605	216	2	.	.	X
easat-3605	216	3	conclusion	conclusion	VERB
easat-3605	216	4	the	the	DET
easat-3605	216	5	study	study	NOUN
easat-3605	216	6	of	of	ADP
easat-3605	216	7	external	external	ADJ
easat-3605	216	8	factors	factor	NOUN
easat-3605	216	9	affecting	affect	VERB
easat-3605	216	10	the	the	DET
easat-3605	216	11	effectiveness	effectiveness	NOUN
easat-3605	216	12	of	of	ADP
easat-3605	216	13	internal	internal	ADJ
easat-3605	216	14	auditing	auditing	NOUN
easat-3605	216	15	in	in	ADP
easat-3605	216	16	state	state	NOUN
easat-3605	216	17	-	-	PUNCT
easat-3605	216	18	owned	own	VERB
easat-3605	216	19	companies	company	NOUN
easat-3605	216	20	with	with	ADP
easat-3605	216	21	market	market	NOUN
easat-3605	216	22	activities	activity	NOUN
easat-3605	216	23	highlighted	highlight	VERB
easat-3605	216	24	key	key	ADJ
easat-3605	216	25	elements	element	NOUN
easat-3605	216	26	influencing	influence	VERB
easat-3605	216	27	the	the	DET
easat-3605	216	28	performance	performance	NOUN
easat-3605	216	29	of	of	ADP
easat-3605	216	30	internal	internal	ADJ
easat-3605	216	31	audit	audit	NOUN
easat-3605	216	32	departments	department	NOUN
easat-3605	216	33	.	.	PUNCT
easat-3605	217	1	the	the	DET
easat-3605	217	2	results	result	NOUN
easat-3605	217	3	confirmed	confirm	VERB
easat-3605	217	4	the	the	DET
easat-3605	217	5	crucial	crucial	ADJ
easat-3605	217	6	importance	importance	NOUN
easat-3605	217	7	of	of	ADP
easat-3605	217	8	top	top	ADJ
easat-3605	217	9	management	management	NOUN
easat-3605	217	10	support	support	NOUN
easat-3605	217	11	,	,	PUNCT
easat-3605	217	12	allocated	allocate	VERB
easat-3605	217	13	resources	resource	NOUN
easat-3605	217	14	,	,	PUNCT
easat-3605	217	15	implementation	implementation	NOUN
easat-3605	217	16	of	of	ADP
easat-3605	217	17	recommendations	recommendation	NOUN
easat-3605	217	18	and	and	CCONJ
easat-3605	217	19	organizational	organizational	ADJ
easat-3605	217	20	trust	trust	NOUN
easat-3605	217	21	in	in	ADP
easat-3605	217	22	ensuring	ensure	VERB
easat-3605	217	23	internal	internal	ADJ
easat-3605	217	24	audit	audit	NOUN
easat-3605	217	25	effectiveness	effectiveness	NOUN
easat-3605	217	26	.	.	PUNCT
easat-3605	218	1	this	this	DET
easat-3605	218	2	support	support	NOUN
easat-3605	218	3	takes	take	VERB
easat-3605	218	4	the	the	DET
easat-3605	218	5	form	form	NOUN
easat-3605	218	6	of	of	ADP
easat-3605	218	7	tangible	tangible	ADJ
easat-3605	218	8	elements	element	NOUN
easat-3605	218	9	,	,	PUNCT
easat-3605	218	10	such	such	ADJ
easat-3605	218	11	as	as	ADP
easat-3605	218	12	the	the	DET
easat-3605	218	13	allocation	allocation	NOUN
easat-3605	218	14	of	of	ADP
easat-3605	218	15	sufficient	sufficient	ADJ
easat-3605	218	16	resources	resource	NOUN
easat-3605	218	17	,	,	PUNCT
easat-3605	218	18	a	a	DET
easat-3605	218	19	structured	structured	ADJ
easat-3605	218	20	audit	audit	NOUN
easat-3605	218	21	plan	plan	NOUN
easat-3605	218	22	and	and	CCONJ
easat-3605	218	23	recognition	recognition	NOUN
easat-3605	218	24	of	of	ADP
easat-3605	218	25	the	the	DET
easat-3605	218	26	internal	internal	ADJ
easat-3605	218	27	auditors	auditor	NOUN
easat-3605	218	28	'	'	PART
easat-3605	218	29	recommendations	recommendation	NOUN
easat-3605	218	30	,	,	PUNCT
easat-3605	218	31	which	which	PRON
easat-3605	218	32	are	be	AUX
easat-3605	218	33	essential	essential	ADJ
easat-3605	218	34	for	for	ADP
easat-3605	218	35	optimizing	optimize	VERB
easat-3605	218	36	the	the	DET
easat-3605	218	37	effectiveness	effectiveness	NOUN
easat-3605	218	38	of	of	ADP
easat-3605	218	39	assignments	assignment	NOUN
easat-3605	218	40	.	.	PUNCT
easat-3605	219	1	7427	7427	NUM
easat-3605	219	2	edelweiss	edelweiss	PROPN
easat-3605	219	3	applied	apply	VERB
easat-3605	219	4	science	science	NOUN
easat-3605	219	5	and	and	CCONJ
easat-3605	219	6	technology	technology	NOUN
easat-3605	219	7	issn	issn	PROPN
easat-3605	219	8	:	:	PUNCT
easat-3605	219	9	2576	2576	NUM
easat-3605	219	10	-	-	SYM
easat-3605	219	11	8484	8484	NUM
easat-3605	219	12	vol	vol	NOUN
easat-3605	219	13	.	.	PROPN
easat-3605	219	14	8	8	NUM
easat-3605	219	15	,	,	PUNCT
easat-3605	219	16	no	no	INTJ
easat-3605	219	17	.	.	NOUN
easat-3605	220	1	6	6	NUM
easat-3605	220	2	:	:	PUNCT
easat-3605	220	3	7419	7419	NUM
easat-3605	220	4	-	-	SYM
easat-3605	220	5	7429	7429	NUM
easat-3605	220	6	,	,	PUNCT
easat-3605	220	7	2024	2024	NUM
easat-3605	220	8	doi	doi	NOUN
easat-3605	220	9	:	:	PUNCT
easat-3605	220	10	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	220	11	©	©	PROPN
easat-3605	220	12	2024	2024	NUM
easat-3605	220	13	by	by	ADP
easat-3605	220	14	the	the	DET
easat-3605	220	15	author	author	NOUN
easat-3605	220	16	;	;	PUNCT
easat-3605	220	17	licensee	licensee	PROPN
easat-3605	220	18	learning	learning	NOUN
easat-3605	220	19	gate	gate	NOUN
easat-3605	220	20	8.1	8.1	NUM
easat-3605	220	21	.	.	PUNCT
easat-3605	221	1	managerial	managerial	ADJ
easat-3605	221	2	and	and	CCONJ
easat-3605	221	3	scientific	scientific	ADJ
easat-3605	221	4	contributions	contribution	NOUN
easat-3605	221	5	from	from	ADP
easat-3605	221	6	a	a	DET
easat-3605	221	7	managerial	managerial	ADJ
easat-3605	221	8	point	point	NOUN
easat-3605	221	9	of	of	ADP
easat-3605	221	10	view	view	NOUN
easat-3605	221	11	,	,	PUNCT
easat-3605	221	12	this	this	DET
easat-3605	221	13	study	study	NOUN
easat-3605	221	14	highlights	highlight	VERB
easat-3605	221	15	the	the	DET
easat-3605	221	16	need	need	NOUN
easat-3605	221	17	for	for	SCONJ
easat-3605	221	18	public	public	ADJ
easat-3605	221	19	companies	company	NOUN
easat-3605	221	20	with	with	ADP
easat-3605	221	21	commercial	commercial	ADJ
easat-3605	221	22	activities	activity	NOUN
easat-3605	221	23	to	to	PART
easat-3605	221	24	strengthen	strengthen	VERB
easat-3605	221	25	inter	inter	ADJ
easat-3605	221	26	-	-	ADJ
easat-3605	221	27	departmental	departmental	ADJ
easat-3605	221	28	cooperation	cooperation	NOUN
easat-3605	221	29	and	and	CCONJ
easat-3605	221	30	ensure	ensure	VERB
easat-3605	221	31	better	well	ADJ
easat-3605	221	32	communication	communication	NOUN
easat-3605	221	33	between	between	ADP
easat-3605	221	34	internal	internal	ADJ
easat-3605	221	35	auditors	auditor	NOUN
easat-3605	221	36	and	and	CCONJ
easat-3605	221	37	other	other	ADJ
easat-3605	221	38	departments	department	NOUN
easat-3605	221	39	.	.	PUNCT
easat-3605	222	1	it	it	PRON
easat-3605	222	2	is	be	AUX
easat-3605	222	3	crucial	crucial	ADJ
easat-3605	222	4	that	that	SCONJ
easat-3605	222	5	internal	internal	ADJ
easat-3605	222	6	auditors	auditor	NOUN
easat-3605	222	7	are	be	AUX
easat-3605	222	8	perceived	perceive	VERB
easat-3605	222	9	as	as	ADP
easat-3605	222	10	partners	partner	NOUN
easat-3605	222	11	and	and	CCONJ
easat-3605	222	12	not	not	PART
easat-3605	222	13	simply	simply	ADV
easat-3605	222	14	as	as	ADP
easat-3605	222	15	controllers	controller	NOUN
easat-3605	222	16	,	,	PUNCT
easat-3605	222	17	in	in	ADP
easat-3605	222	18	order	order	NOUN
easat-3605	222	19	to	to	PART
easat-3605	222	20	avoid	avoid	VERB
easat-3605	222	21	the	the	DET
easat-3605	222	22	distrust	distrust	NOUN
easat-3605	222	23	that	that	PRON
easat-3605	222	24	hinders	hinder	VERB
easat-3605	222	25	access	access	NOUN
easat-3605	222	26	to	to	ADP
easat-3605	222	27	information	information	NOUN
easat-3605	222	28	and	and	CCONJ
easat-3605	222	29	undermines	undermine	VERB
easat-3605	222	30	audit	audit	NOUN
easat-3605	222	31	quality	quality	NOUN
easat-3605	222	32	(	(	PUNCT
easat-3605	222	33	dicle	dicle	PROPN
easat-3605	222	34	&	&	CCONJ
easat-3605	222	35	usluer	usluer	PROPN
easat-3605	222	36	,	,	PUNCT
easat-3605	222	37	2016	2016	NUM
easat-3605	222	38	)	)	PUNCT
easat-3605	222	39	.	.	PUNCT
easat-3605	223	1	managers	manager	NOUN
easat-3605	223	2	must	must	AUX
easat-3605	223	3	also	also	ADV
easat-3605	223	4	ensure	ensure	VERB
easat-3605	223	5	adequate	adequate	ADJ
easat-3605	223	6	resource	resource	NOUN
easat-3605	223	7	allocation	allocation	NOUN
easat-3605	223	8	to	to	PART
easat-3605	223	9	enable	enable	VERB
easat-3605	223	10	auditors	auditor	NOUN
easat-3605	223	11	to	to	PART
easat-3605	223	12	carry	carry	VERB
easat-3605	223	13	out	out	ADP
easat-3605	223	14	their	their	PRON
easat-3605	223	15	assignments	assignment	NOUN
easat-3605	223	16	independently	independently	ADV
easat-3605	223	17	and	and	CCONJ
easat-3605	223	18	effectively	effectively	ADV
easat-3605	223	19	(	(	PUNCT
easat-3605	223	20	cohen	cohen	PROPN
easat-3605	223	21	&	&	CCONJ
easat-3605	223	22	sayag	sayag	PROPN
easat-3605	223	23	,	,	PUNCT
easat-3605	223	24	2010	2010	NUM
easat-3605	223	25	)	)	PUNCT
easat-3605	223	26	.	.	PUNCT
easat-3605	224	1	from	from	ADP
easat-3605	224	2	a	a	DET
easat-3605	224	3	scientific	scientific	ADJ
easat-3605	224	4	point	point	NOUN
easat-3605	224	5	of	of	ADP
easat-3605	224	6	view	view	NOUN
easat-3605	224	7	,	,	PUNCT
easat-3605	224	8	this	this	DET
easat-3605	224	9	study	study	NOUN
easat-3605	224	10	contributes	contribute	VERB
easat-3605	224	11	to	to	ADP
easat-3605	224	12	the	the	DET
easat-3605	224	13	literature	literature	NOUN
easat-3605	224	14	on	on	ADP
easat-3605	224	15	internal	internal	ADJ
easat-3605	224	16	auditing	auditing	NOUN
easat-3605	224	17	in	in	ADP
easat-3605	224	18	the	the	DET
easat-3605	224	19	public	public	ADJ
easat-3605	224	20	sector	sector	NOUN
easat-3605	224	21	,	,	PUNCT
easat-3605	224	22	particularly	particularly	ADV
easat-3605	224	23	with	with	ADP
easat-3605	224	24	regard	regard	NOUN
easat-3605	224	25	to	to	ADP
easat-3605	224	26	the	the	DET
easat-3605	224	27	impact	impact	NOUN
easat-3605	224	28	of	of	ADP
easat-3605	224	29	external	external	ADJ
easat-3605	224	30	factors	factor	NOUN
easat-3605	224	31	on	on	ADP
easat-3605	224	32	audit	audit	NOUN
easat-3605	224	33	effectiveness	effectiveness	NOUN
easat-3605	224	34	.	.	PUNCT
easat-3605	225	1	the	the	DET
easat-3605	225	2	results	result	NOUN
easat-3605	225	3	enrich	enrich	VERB
easat-3605	225	4	the	the	DET
easat-3605	225	5	work	work	NOUN
easat-3605	225	6	of	of	ADP
easat-3605	225	7	bednarek	bednarek	PROPN
easat-3605	225	8	(	(	PUNCT
easat-3605	225	9	2018	2018	NUM
easat-3605	225	10	)	)	PUNCT
easat-3605	225	11	,	,	PUNCT
easat-3605	225	12	al	al	PROPN
easat-3605	225	13	-	-	PUNCT
easat-3605	225	14	twaijry	twaijry	NOUN
easat-3605	225	15	et	et	PROPN
easat-3605	225	16	al	al	PROPN
easat-3605	225	17	.	.	PROPN
easat-3605	226	1	(	(	PUNCT
easat-3605	226	2	2003	2003	NUM
easat-3605	226	3	)	)	PUNCT
easat-3605	226	4	,	,	PUNCT
easat-3605	226	5	and	and	CCONJ
easat-3605	226	6	mihret	mihret	NOUN
easat-3605	226	7	and	and	CCONJ
easat-3605	226	8	yismaw	yismaw	NOUN
easat-3605	226	9	(	(	PUNCT
easat-3605	226	10	2007	2007	NUM
easat-3605	226	11	)	)	PUNCT
easat-3605	226	12	by	by	ADP
easat-3605	226	13	showing	show	VERB
easat-3605	226	14	that	that	SCONJ
easat-3605	226	15	management	management	NOUN
easat-3605	226	16	support	support	NOUN
easat-3605	226	17	and	and	CCONJ
easat-3605	226	18	the	the	DET
easat-3605	226	19	implementation	implementation	NOUN
easat-3605	226	20	of	of	ADP
easat-3605	226	21	recommendations	recommendation	NOUN
easat-3605	226	22	are	be	AUX
easat-3605	226	23	key	key	ADJ
easat-3605	226	24	determinants	determinant	NOUN
easat-3605	226	25	of	of	ADP
easat-3605	226	26	the	the	DET
easat-3605	226	27	effectiveness	effectiveness	NOUN
easat-3605	226	28	of	of	ADP
easat-3605	226	29	internal	internal	ADJ
easat-3605	226	30	audit	audit	NOUN
easat-3605	226	31	departments	department	NOUN
easat-3605	226	32	in	in	ADP
easat-3605	226	33	moroccan	moroccan	ADJ
easat-3605	226	34	public	public	ADJ
easat-3605	226	35	companies	company	NOUN
easat-3605	226	36	.	.	PUNCT
easat-3605	227	1	8.2	8.2	NUM
easat-3605	227	2	.	.	PUNCT
easat-3605	227	3	limits	limit	VERB
easat-3605	227	4	this	this	DET
easat-3605	227	5	study	study	NOUN
easat-3605	227	6	has	have	VERB
easat-3605	227	7	certain	certain	ADJ
easat-3605	227	8	limitations	limitation	NOUN
easat-3605	227	9	,	,	PUNCT
easat-3605	227	10	mainly	mainly	ADV
easat-3605	227	11	linked	link	VERB
easat-3605	227	12	to	to	ADP
easat-3605	227	13	the	the	DET
easat-3605	227	14	size	size	NOUN
easat-3605	227	15	of	of	ADP
easat-3605	227	16	the	the	DET
easat-3605	227	17	sample	sample	NOUN
easat-3605	227	18	and	and	CCONJ
easat-3605	227	19	the	the	DET
easat-3605	227	20	diversity	diversity	NOUN
easat-3605	227	21	of	of	ADP
easat-3605	227	22	the	the	DET
easat-3605	227	23	public	public	ADJ
easat-3605	227	24	companies	company	NOUN
easat-3605	227	25	selected	select	VERB
easat-3605	227	26	.	.	PUNCT
easat-3605	228	1	the	the	DET
easat-3605	228	2	sample	sample	NOUN
easat-3605	228	3	of	of	ADP
easat-3605	228	4	24	24	NUM
easat-3605	228	5	participants	participant	NOUN
easat-3605	228	6	does	do	AUX
easat-3605	228	7	not	not	PART
easat-3605	228	8	allow	allow	VERB
easat-3605	228	9	the	the	DET
easat-3605	228	10	results	result	NOUN
easat-3605	228	11	to	to	PART
easat-3605	228	12	be	be	AUX
easat-3605	228	13	generalized	generalize	VERB
easat-3605	228	14	to	to	ADP
easat-3605	228	15	the	the	DET
easat-3605	228	16	entire	entire	ADJ
easat-3605	228	17	moroccan	moroccan	ADJ
easat-3605	228	18	public	public	ADJ
easat-3605	228	19	sector	sector	NOUN
easat-3605	228	20	.	.	PUNCT
easat-3605	229	1	in	in	ADP
easat-3605	229	2	addition	addition	NOUN
easat-3605	229	3	,	,	PUNCT
easat-3605	229	4	the	the	DET
easat-3605	229	5	study	study	NOUN
easat-3605	229	6	is	be	AUX
easat-3605	229	7	based	base	VERB
easat-3605	229	8	on	on	ADP
easat-3605	229	9	semi	semi	ADJ
easat-3605	229	10	-	-	ADJ
easat-3605	229	11	structured	structured	ADJ
easat-3605	229	12	interviews	interview	NOUN
easat-3605	229	13	which	which	PRON
easat-3605	229	14	may	may	AUX
easat-3605	229	15	be	be	AUX
easat-3605	229	16	influenced	influence	VERB
easat-3605	229	17	by	by	ADP
easat-3605	229	18	the	the	DET
easat-3605	229	19	subjective	subjective	ADJ
easat-3605	229	20	perceptions	perception	NOUN
easat-3605	229	21	of	of	ADP
easat-3605	229	22	the	the	DET
easat-3605	229	23	participants	participant	NOUN
easat-3605	229	24	,	,	PUNCT
easat-3605	229	25	thus	thus	ADV
easat-3605	229	26	limiting	limit	VERB
easat-3605	229	27	the	the	DET
easat-3605	229	28	objectivity	objectivity	NOUN
easat-3605	229	29	of	of	ADP
easat-3605	229	30	the	the	DET
easat-3605	229	31	answers	answer	NOUN
easat-3605	229	32	.	.	PUNCT
easat-3605	230	1	finally	finally	ADV
easat-3605	230	2	,	,	PUNCT
easat-3605	230	3	the	the	DET
easat-3605	230	4	study	study	NOUN
easat-3605	230	5	was	be	AUX
easat-3605	230	6	conducted	conduct	VERB
easat-3605	230	7	in	in	ADP
easat-3605	230	8	a	a	DET
easat-3605	230	9	context	context	NOUN
easat-3605	230	10	specific	specific	ADJ
easat-3605	230	11	to	to	ADP
easat-3605	230	12	moroccan	moroccan	ADJ
easat-3605	230	13	public	public	ADJ
easat-3605	230	14	companies	company	NOUN
easat-3605	230	15	,	,	PUNCT
easat-3605	230	16	which	which	PRON
easat-3605	230	17	may	may	AUX
easat-3605	230	18	limit	limit	VERB
easat-3605	230	19	the	the	DET
easat-3605	230	20	transferability	transferability	NOUN
easat-3605	230	21	of	of	ADP
easat-3605	230	22	results	result	NOUN
easat-3605	230	23	to	to	ADP
easat-3605	230	24	other	other	ADJ
easat-3605	230	25	geographical	geographical	ADJ
easat-3605	230	26	or	or	CCONJ
easat-3605	230	27	organizational	organizational	ADJ
easat-3605	230	28	contexts	contexts	NOUN
easat-3605	230	29	.	.	PUNCT
easat-3605	231	1	8.3	8.3	NUM
easat-3605	231	2	.	.	PUNCT
easat-3605	232	1	research	research	NOUN
easat-3605	232	2	prospects	prospect	NOUN
easat-3605	232	3	future	future	ADJ
easat-3605	232	4	research	research	NOUN
easat-3605	232	5	could	could	AUX
easat-3605	232	6	expand	expand	VERB
easat-3605	232	7	the	the	DET
easat-3605	232	8	sample	sample	NOUN
easat-3605	232	9	to	to	PART
easat-3605	232	10	include	include	VERB
easat-3605	232	11	more	more	ADJ
easat-3605	232	12	public	public	ADJ
easat-3605	232	13	companies	company	NOUN
easat-3605	232	14	with	with	ADP
easat-3605	232	15	market	market	NOUN
easat-3605	232	16	activities	activity	NOUN
easat-3605	232	17	,	,	PUNCT
easat-3605	232	18	to	to	PART
easat-3605	232	19	strengthen	strengthen	VERB
easat-3605	232	20	the	the	DET
easat-3605	232	21	external	external	ADJ
easat-3605	232	22	validity	validity	NOUN
easat-3605	232	23	of	of	ADP
easat-3605	232	24	the	the	DET
easat-3605	232	25	results	result	NOUN
easat-3605	232	26	.	.	PUNCT
easat-3605	233	1	it	it	PRON
easat-3605	233	2	would	would	AUX
easat-3605	233	3	also	also	ADV
easat-3605	233	4	be	be	AUX
easat-3605	233	5	interesting	interesting	ADJ
easat-3605	233	6	to	to	PART
easat-3605	233	7	further	far	ADV
easat-3605	233	8	explore	explore	VERB
easat-3605	233	9	the	the	DET
easat-3605	233	10	impact	impact	NOUN
easat-3605	233	11	of	of	ADP
easat-3605	233	12	organizational	organizational	ADJ
easat-3605	233	13	culture	culture	NOUN
easat-3605	233	14	on	on	ADP
easat-3605	233	15	internal	internal	ADJ
easat-3605	233	16	audit	audit	NOUN
easat-3605	233	17	effectiveness	effectiveness	NOUN
easat-3605	233	18	,	,	PUNCT
easat-3605	233	19	and	and	CCONJ
easat-3605	233	20	to	to	PART
easat-3605	233	21	examine	examine	VERB
easat-3605	233	22	the	the	DET
easat-3605	233	23	roles	role	NOUN
easat-3605	233	24	and	and	CCONJ
easat-3605	233	25	responsibilities	responsibility	NOUN
easat-3605	233	26	of	of	ADP
easat-3605	233	27	internal	internal	ADJ
easat-3605	233	28	auditors	auditor	NOUN
easat-3605	233	29	in	in	ADP
easat-3605	233	30	other	other	ADJ
easat-3605	233	31	sectors	sector	NOUN
easat-3605	233	32	,	,	PUNCT
easat-3605	233	33	in	in	ADP
easat-3605	233	34	order	order	NOUN
easat-3605	233	35	to	to	PART
easat-3605	233	36	study	study	VERB
easat-3605	233	37	whether	whether	SCONJ
easat-3605	233	38	the	the	DET
easat-3605	233	39	challenges	challenge	NOUN
easat-3605	233	40	encountered	encounter	VERB
easat-3605	233	41	in	in	ADP
easat-3605	233	42	the	the	DET
easat-3605	233	43	public	public	ADJ
easat-3605	233	44	sector	sector	NOUN
easat-3605	233	45	are	be	AUX
easat-3605	233	46	similar	similar	ADJ
easat-3605	233	47	to	to	ADP
easat-3605	233	48	those	those	PRON
easat-3605	233	49	encountered	encounter	VERB
easat-3605	233	50	in	in	ADP
easat-3605	233	51	the	the	DET
easat-3605	233	52	private	private	ADJ
easat-3605	233	53	sector	sector	NOUN
easat-3605	233	54	.	.	PUNCT
easat-3605	234	1	in	in	ADP
easat-3605	234	2	addition	addition	NOUN
easat-3605	234	3	,	,	PUNCT
easat-3605	234	4	longitudinal	longitudinal	ADJ
easat-3605	234	5	studies	study	NOUN
easat-3605	234	6	could	could	AUX
easat-3605	234	7	be	be	AUX
easat-3605	234	8	conducted	conduct	VERB
easat-3605	234	9	to	to	PART
easat-3605	234	10	analyze	analyze	VERB
easat-3605	234	11	the	the	DET
easat-3605	234	12	evolution	evolution	NOUN
easat-3605	234	13	of	of	ADP
easat-3605	234	14	internal	internal	ADJ
easat-3605	234	15	audit	audit	NOUN
easat-3605	234	16	effectiveness	effectiveness	NOUN
easat-3605	234	17	over	over	ADP
easat-3605	234	18	time	time	NOUN
easat-3605	234	19	,	,	PUNCT
easat-3605	234	20	in	in	ADP
easat-3605	234	21	line	line	NOUN
easat-3605	234	22	with	with	ADP
easat-3605	234	23	changes	change	NOUN
easat-3605	234	24	in	in	ADP
easat-3605	234	25	management	management	NOUN
easat-3605	234	26	support	support	NOUN
easat-3605	234	27	and	and	CCONJ
easat-3605	234	28	resource	resource	NOUN
easat-3605	234	29	allocation	allocation	NOUN
easat-3605	234	30	.	.	PUNCT
easat-3605	235	1	this	this	DET
easat-3605	235	2	research	research	NOUN
easat-3605	235	3	thus	thus	ADV
easat-3605	235	4	paves	pave	VERB
easat-3605	235	5	the	the	DET
easat-3605	235	6	way	way	NOUN
easat-3605	235	7	for	for	ADP
easat-3605	235	8	a	a	DET
easat-3605	235	9	deeper	deep	ADJ
easat-3605	235	10	understanding	understanding	NOUN
easat-3605	235	11	of	of	ADP
easat-3605	235	12	the	the	DET
easat-3605	235	13	relationships	relationship	NOUN
easat-3605	235	14	between	between	ADP
easat-3605	235	15	internal	internal	ADJ
easat-3605	235	16	audit	audit	NOUN
easat-3605	235	17	,	,	PUNCT
easat-3605	235	18	management	management	NOUN
easat-3605	235	19	and	and	CCONJ
easat-3605	235	20	other	other	ADJ
easat-3605	235	21	departments	department	NOUN
easat-3605	235	22	,	,	PUNCT
easat-3605	235	23	while	while	SCONJ
easat-3605	235	24	highlighting	highlight	VERB
easat-3605	235	25	the	the	DET
easat-3605	235	26	practical	practical	ADJ
easat-3605	235	27	and	and	CCONJ
easat-3605	235	28	theoretical	theoretical	ADJ
easat-3605	235	29	dimensions	dimension	NOUN
easat-3605	235	30	that	that	PRON
easat-3605	235	31	can	can	AUX
easat-3605	235	32	guide	guide	VERB
easat-3605	235	33	the	the	DET
easat-3605	235	34	improvement	improvement	NOUN
easat-3605	235	35	of	of	ADP
easat-3605	235	36	internal	internal	ADJ
easat-3605	235	37	audit	audit	NOUN
easat-3605	235	38	practices	practice	NOUN
easat-3605	235	39	in	in	ADP
easat-3605	235	40	moroccan	moroccan	ADJ
easat-3605	235	41	public	public	ADJ
easat-3605	235	42	companies	company	NOUN
easat-3605	235	43	and	and	CCONJ
easat-3605	235	44	beyond	beyond	ADP
easat-3605	235	45	.	.	PUNCT
easat-3605	236	1	copyright	copyright	NOUN
easat-3605	236	2	:	:	PUNCT
easat-3605	236	3	©	©	PROPN
easat-3605	236	4	2024	2024	NUM
easat-3605	236	5	by	by	ADP
easat-3605	236	6	the	the	DET
easat-3605	236	7	authors	author	NOUN
easat-3605	236	8	.	.	PUNCT
easat-3605	237	1	this	this	DET
easat-3605	237	2	article	article	NOUN
easat-3605	237	3	is	be	AUX
easat-3605	237	4	an	an	DET
easat-3605	237	5	open	open	ADJ
easat-3605	237	6	access	access	NOUN
easat-3605	237	7	article	article	NOUN
easat-3605	237	8	distributed	distribute	VERB
easat-3605	237	9	under	under	ADP
easat-3605	237	10	the	the	DET
easat-3605	237	11	terms	term	NOUN
easat-3605	237	12	and	and	CCONJ
easat-3605	237	13	conditions	condition	NOUN
easat-3605	237	14	of	of	ADP
easat-3605	237	15	the	the	DET
easat-3605	237	16	creative	creative	ADJ
easat-3605	237	17	commons	common	NOUN
easat-3605	237	18	attribution	attribution	NOUN
easat-3605	237	19	(	(	PUNCT
easat-3605	237	20	cc	cc	NOUN
easat-3605	237	21	by	by	ADP
easat-3605	237	22	)	)	PUNCT
easat-3605	237	23	license	license	NOUN
easat-3605	237	24	(	(	PUNCT
easat-3605	237	25	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3605	237	26	)	)	PUNCT
easat-3605	237	27	.	.	PUNCT
easat-3605	238	1	references	reference	NOUN
easat-3605	238	2	[	[	X
easat-3605	238	3	1	1	NUM
easat-3605	238	4	]	]	PUNCT
easat-3605	238	5	ait	ait	X
easat-3605	238	6	mouzoun	mouzoun	PROPN
easat-3605	238	7	,	,	PUNCT
easat-3605	238	8	a.	a.	NOUN
easat-3605	238	9	(	(	PUNCT
easat-3605	238	10	2019	2019	NUM
easat-3605	238	11	)	)	PUNCT
easat-3605	238	12	.	.	PUNCT
easat-3605	239	1	implementation	implementation	NOUN
easat-3605	239	2	of	of	ADP
easat-3605	239	3	internal	internal	ADJ
easat-3605	239	4	auditors	auditor	NOUN
easat-3605	239	5	'	'	PART
easat-3605	239	6	recommendations	recommendation	NOUN
easat-3605	239	7	:	:	PUNCT
easat-3605	239	8	a	a	DET
easat-3605	239	9	key	key	ADJ
easat-3605	239	10	indicator	indicator	NOUN
easat-3605	239	11	of	of	ADP
easat-3605	239	12	recognition	recognition	NOUN
easat-3605	239	13	of	of	ADP
easat-3605	239	14	their	their	PRON
easat-3605	239	15	value	value	NOUN
easat-3605	239	16	.	.	PUNCT
easat-3605	240	1	revue	revue	PROPN
easat-3605	240	2	internationale	internationale	PROPN
easat-3605	240	3	de	de	PROPN
easat-3605	240	4	management	management	PROPN
easat-3605	240	5	et	et	PROPN
easat-3605	240	6	de	de	X
easat-3605	240	7	finance	finance	PROPN
easat-3605	240	8	,	,	PUNCT
easat-3605	240	9	21(4	21(4	NUM
easat-3605	240	10	)	)	PUNCT
easat-3605	240	11	,	,	PUNCT
easat-3605	240	12	98	98	NUM
easat-3605	240	13	-	-	SYM
easat-3605	240	14	111	111	NUM
easat-3605	240	15	.	.	PUNCT
easat-3605	241	1	[	[	X
easat-3605	241	2	2	2	NUM
easat-3605	241	3	]	]	PUNCT
easat-3605	241	4	akpan	akpan	NOUN
easat-3605	241	5	,	,	PUNCT
easat-3605	241	6	j.	j.	PROPN
easat-3605	241	7	&	&	CCONJ
easat-3605	241	8	adebayo	adebayo	PROPN
easat-3605	241	9	,	,	PUNCT
easat-3605	241	10	a.	a.	NOUN
easat-3605	241	11	(	(	PUNCT
easat-3605	241	12	2021	2021	NUM
easat-3605	241	13	)	)	PUNCT
easat-3605	241	14	.	.	PUNCT
easat-3605	242	1	"	"	PUNCT
easat-3605	242	2	stakeholder	stakeholder	NOUN
easat-3605	242	3	expectations	expectation	NOUN
easat-3605	242	4	and	and	CCONJ
easat-3605	242	5	internal	internal	ADJ
easat-3605	242	6	audit	audit	NOUN
easat-3605	242	7	effectiveness	effectiveness	NOUN
easat-3605	242	8	in	in	ADP
easat-3605	242	9	public	public	ADJ
easat-3605	242	10	enterprises	enterprise	NOUN
easat-3605	242	11	.	.	PUNCT
easat-3605	242	12	"	"	PUNCT
easat-3605	242	13	journal	journal	NOUN
easat-3605	242	14	of	of	ADP
easat-3605	242	15	public	public	ADJ
easat-3605	242	16	administration	administration	NOUN
easat-3605	242	17	,	,	PUNCT
easat-3605	242	18	58(3	58(3	NUM
easat-3605	242	19	)	)	PUNCT
easat-3605	242	20	,	,	PUNCT
easat-3605	242	21	89	89	NUM
easat-3605	242	22	-	-	SYM
easat-3605	242	23	106	106	NUM
easat-3605	242	24	.	.	PUNCT
easat-3605	243	1	[	[	X
easat-3605	243	2	3	3	NUM
easat-3605	243	3	]	]	X
easat-3605	243	4	ali	ali	PROPN
easat-3605	243	5	,	,	PUNCT
easat-3605	243	6	s.	s.	PROPN
easat-3605	243	7	,	,	PUNCT
easat-3605	243	8	ghafoor	ghafoor	PROPN
easat-3605	243	9	,	,	PUNCT
easat-3605	243	10	f.	f.	PROPN
easat-3605	243	11	,	,	PUNCT
easat-3605	243	12	&	&	CCONJ
easat-3605	243	13	hasan	hasan	PROPN
easat-3605	243	14	,	,	PUNCT
easat-3605	243	15	h.	h.	PROPN
easat-3605	243	16	(	(	PUNCT
easat-3605	243	17	2022	2022	NUM
easat-3605	243	18	)	)	PUNCT
easat-3605	243	19	.	.	PUNCT
easat-3605	244	1	the	the	DET
easat-3605	244	2	impact	impact	NOUN
easat-3605	244	3	of	of	ADP
easat-3605	244	4	external	external	ADJ
easat-3605	244	5	factors	factor	NOUN
easat-3605	244	6	on	on	ADP
easat-3605	244	7	internal	internal	ADJ
easat-3605	244	8	audit	audit	NOUN
easat-3605	244	9	effectiveness	effectiveness	NOUN
easat-3605	244	10	in	in	ADP
easat-3605	244	11	public	public	ADJ
easat-3605	244	12	organizations	organization	NOUN
easat-3605	244	13	:	:	PUNCT
easat-3605	244	14	a	a	DET
easat-3605	244	15	global	global	ADJ
easat-3605	244	16	perspective	perspective	NOUN
easat-3605	244	17	.	.	PUNCT
easat-3605	245	1	journal	journal	NOUN
easat-3605	245	2	of	of	ADP
easat-3605	245	3	public	public	ADJ
easat-3605	245	4	sector	sector	NOUN
easat-3605	245	5	management	management	NOUN
easat-3605	245	6	,	,	PUNCT
easat-3605	245	7	38(1	38(1	NUM
easat-3605	245	8	)	)	PUNCT
easat-3605	245	9	,	,	PUNCT
easat-3605	245	10	45	45	NUM
easat-3605	245	11	-	-	SYM
easat-3605	245	12	62	62	NUM
easat-3605	245	13	.	.	PUNCT
easat-3605	246	1	[	[	X
easat-3605	246	2	4	4	NUM
easat-3605	246	3	]	]	X
easat-3605	246	4	al	al	PROPN
easat-3605	246	5	-	-	PUNCT
easat-3605	246	6	twaijry	twaijry	PROPN
easat-3605	246	7	,	,	PUNCT
easat-3605	246	8	a.	a.	NOUN
easat-3605	246	9	a.	a.	PROPN
easat-3605	246	10	,	,	PUNCT
easat-3605	246	11	brierley	brierley	PROPN
easat-3605	246	12	,	,	PUNCT
easat-3605	246	13	j.	j.	PROPN
easat-3605	246	14	a.	a.	PROPN
easat-3605	246	15	,	,	PUNCT
easat-3605	246	16	&	&	CCONJ
easat-3605	246	17	gwilliam	gwilliam	PROPN
easat-3605	246	18	,	,	PUNCT
easat-3605	246	19	d.	d.	PROPN
easat-3605	246	20	(	(	PUNCT
easat-3605	246	21	2003	2003	NUM
easat-3605	246	22	)	)	PUNCT
easat-3605	246	23	.	.	PUNCT
easat-3605	247	1	the	the	DET
easat-3605	247	2	development	development	NOUN
easat-3605	247	3	of	of	ADP
easat-3605	247	4	internal	internal	ADJ
easat-3605	247	5	auditing	auditing	NOUN
easat-3605	247	6	in	in	ADP
easat-3605	247	7	saudi	saudi	PROPN
easat-3605	247	8	arabia	arabia	PROPN
easat-3605	247	9	:	:	PUNCT
easat-3605	247	10	an	an	DET
easat-3605	247	11	institutional	institutional	ADJ
easat-3605	247	12	theory	theory	NOUN
easat-3605	247	13	perspective	perspective	NOUN
easat-3605	247	14	.	.	PUNCT
easat-3605	248	1	managerial	managerial	ADJ
easat-3605	248	2	auditing	auditing	NOUN
easat-3605	248	3	journal	journal	NOUN
easat-3605	248	4	,	,	PUNCT
easat-3605	248	5	18(5	18(5	NUM
easat-3605	248	6	)	)	PUNCT
easat-3605	248	7	,	,	PUNCT
easat-3605	248	8	1	1	NUM
easat-3605	248	9	-	-	SYM
easat-3605	248	10	10	10	NUM
easat-3605	248	11	.	.	PUNCT
easat-3605	249	1	[	[	X
easat-3605	249	2	5	5	NUM
easat-3605	249	3	]	]	PUNCT
easat-3605	249	4	alzeban	alzeban	NOUN
easat-3605	249	5	,	,	PUNCT
easat-3605	249	6	a.	a.	NOUN
easat-3605	249	7	,	,	PUNCT
easat-3605	249	8	&	&	CCONJ
easat-3605	249	9	sawan	sawan	PROPN
easat-3605	249	10	,	,	PUNCT
easat-3605	249	11	n.	n.	PROPN
easat-3605	249	12	(	(	PUNCT
easat-3605	249	13	2013	2013	NUM
easat-3605	249	14	)	)	PUNCT
easat-3605	249	15	.	.	PUNCT
easat-3605	250	1	the	the	DET
easat-3605	250	2	impact	impact	NOUN
easat-3605	250	3	of	of	ADP
easat-3605	250	4	audit	audit	NOUN
easat-3605	250	5	committee	committee	NOUN
easat-3605	250	6	characteristics	characteristic	NOUN
easat-3605	250	7	on	on	ADP
easat-3605	250	8	the	the	DET
easat-3605	250	9	internal	internal	ADJ
easat-3605	250	10	audit	audit	NOUN
easat-3605	250	11	function	function	NOUN
easat-3605	250	12	:	:	PUNCT
easat-3605	250	13	evidence	evidence	NOUN
easat-3605	250	14	from	from	ADP
easat-3605	250	15	saudi	saudi	PROPN
easat-3605	250	16	arabia	arabia	PROPN
easat-3605	250	17	.	.	PUNCT
easat-3605	251	1	international	international	ADJ
easat-3605	251	2	journal	journal	PROPN
easat-3605	251	3	of	of	ADP
easat-3605	251	4	auditing	auditing	NOUN
easat-3605	251	5	,	,	PUNCT
easat-3605	251	6	17(1	17(1	NUM
easat-3605	251	7	)	)	PUNCT
easat-3605	251	8	,	,	PUNCT
easat-3605	251	9	1	1	NUM
easat-3605	251	10	-	-	SYM
easat-3605	251	11	17	17	NUM
easat-3605	251	12	.	.	PUNCT
easat-3605	252	1	[	[	X
easat-3605	252	2	6	6	NUM
easat-3605	252	3	]	]	PUNCT
easat-3605	252	4	arena	arena	NOUN
easat-3605	252	5	,	,	PUNCT
easat-3605	252	6	m.	m.	NOUN
easat-3605	252	7	,	,	PUNCT
easat-3605	252	8	&	&	CCONJ
easat-3605	252	9	azzone	azzone	PROPN
easat-3605	252	10	,	,	PUNCT
easat-3605	252	11	g.	g.	PROPN
easat-3605	252	12	(	(	PUNCT
easat-3605	252	13	2009	2009	NUM
easat-3605	252	14	)	)	PUNCT
easat-3605	252	15	.	.	PUNCT
easat-3605	253	1	internal	internal	ADJ
easat-3605	253	2	audit	audit	NOUN
easat-3605	253	3	in	in	ADP
easat-3605	253	4	italian	italian	ADJ
easat-3605	253	5	companies	company	NOUN
easat-3605	253	6	:	:	PUNCT
easat-3605	253	7	a	a	DET
easat-3605	253	8	multi	multi	ADJ
easat-3605	253	9	-	-	ADJ
easat-3605	253	10	dimensional	dimensional	ADJ
easat-3605	253	11	perspective	perspective	NOUN
easat-3605	253	12	.	.	PUNCT
easat-3605	254	1	managerial	managerial	ADJ
easat-3605	254	2	auditing	auditing	NOUN
easat-3605	254	3	journal	journal	NOUN
easat-3605	254	4	,	,	PUNCT
easat-3605	254	5	24(2	24(2	NUM
easat-3605	254	6	)	)	PUNCT
easat-3605	254	7	,	,	PUNCT
easat-3605	254	8	115	115	NUM
easat-3605	254	9	-	-	SYM
easat-3605	254	10	137	137	NUM
easat-3605	254	11	.	.	PUNCT
easat-3605	255	1	[	[	X
easat-3605	255	2	7	7	NUM
easat-3605	255	3	]	]	SYM
easat-3605	255	4	bednarek	bednarek	ADJ
easat-3605	255	5	,	,	PUNCT
easat-3605	255	6	m.	m.	NOUN
easat-3605	255	7	(	(	PUNCT
easat-3605	255	8	2018	2018	NUM
easat-3605	255	9	)	)	PUNCT
easat-3605	255	10	.	.	PUNCT
easat-3605	256	1	the	the	DET
easat-3605	256	2	role	role	NOUN
easat-3605	256	3	of	of	ADP
easat-3605	256	4	top	top	ADJ
easat-3605	256	5	management	management	NOUN
easat-3605	256	6	support	support	NOUN
easat-3605	256	7	in	in	ADP
easat-3605	256	8	the	the	DET
easat-3605	256	9	effectiveness	effectiveness	NOUN
easat-3605	256	10	of	of	ADP
easat-3605	256	11	internal	internal	ADJ
easat-3605	256	12	audit	audit	NOUN
easat-3605	256	13	functions	function	NOUN
easat-3605	256	14	.	.	PUNCT
easat-3605	257	1	journal	journal	NOUN
easat-3605	257	2	of	of	ADP
easat-3605	257	3	management	management	NOUN
easat-3605	257	4	control	control	NOUN
easat-3605	257	5	,	,	PUNCT
easat-3605	257	6	29(4	29(4	NOUN
easat-3605	257	7	)	)	PUNCT
easat-3605	257	8	,	,	PUNCT
easat-3605	257	9	329	329	NUM
easat-3605	257	10	-	-	SYM
easat-3605	257	11	348	348	NUM
easat-3605	257	12	.	.	PUNCT
easat-3605	258	1	[	[	X
easat-3605	258	2	8	8	NUM
easat-3605	258	3	]	]	SYM
easat-3605	258	4	benamar	benamar	PROPN
easat-3605	258	5	,	,	PUNCT
easat-3605	258	6	a.	a.	NOUN
easat-3605	258	7	,	,	PUNCT
easat-3605	258	8	bennis	bennis	PROPN
easat-3605	258	9	,	,	PUNCT
easat-3605	258	10	h.	h.	PROPN
easat-3605	258	11	,	,	PUNCT
easat-3605	258	12	&	&	CCONJ
easat-3605	258	13	zaidi	zaidi	PROPN
easat-3605	258	14	,	,	PUNCT
easat-3605	258	15	k.	k.	PROPN
easat-3605	258	16	(	(	PUNCT
easat-3605	258	17	2023	2023	NUM
easat-3605	258	18	)	)	PUNCT
easat-3605	258	19	.	.	PUNCT
easat-3605	259	1	the	the	DET
easat-3605	259	2	role	role	NOUN
easat-3605	259	3	of	of	ADP
easat-3605	259	4	public	public	ADJ
easat-3605	259	5	enterprises	enterprise	NOUN
easat-3605	259	6	in	in	ADP
easat-3605	259	7	morocco	morocco	PROPN
easat-3605	259	8	's	's	PART
easat-3605	259	9	economic	economic	ADJ
easat-3605	259	10	development	development	NOUN
easat-3605	259	11	:	:	PUNCT
easat-3605	259	12	governance	governance	NOUN
easat-3605	259	13	challenges	challenge	NOUN
easat-3605	259	14	and	and	CCONJ
easat-3605	259	15	opportunities	opportunity	NOUN
easat-3605	259	16	.	.	PUNCT
easat-3605	260	1	mediterranean	mediterranean	PROPN
easat-3605	260	2	journal	journal	PROPN
easat-3605	260	3	of	of	ADP
easat-3605	260	4	social	social	ADJ
easat-3605	260	5	sciences	science	NOUN
easat-3605	260	6	,	,	PUNCT
easat-3605	260	7	14(3	14(3	NUM
easat-3605	260	8	)	)	PUNCT
easat-3605	260	9	,	,	PUNCT
easat-3605	260	10	132	132	NUM
easat-3605	260	11	-	-	SYM
easat-3605	260	12	145	145	NUM
easat-3605	260	13	.	.	PUNCT
easat-3605	261	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-3605	261	2	7428	7428	NUM
easat-3605	261	3	edelweiss	edelweiss	PROPN
easat-3605	261	4	applied	apply	VERB
easat-3605	261	5	science	science	NOUN
easat-3605	261	6	and	and	CCONJ
easat-3605	261	7	technology	technology	NOUN
easat-3605	261	8	issn	issn	PROPN
easat-3605	261	9	:	:	PUNCT
easat-3605	261	10	2576	2576	NUM
easat-3605	261	11	-	-	SYM
easat-3605	261	12	8484	8484	NUM
easat-3605	261	13	vol	vol	NOUN
easat-3605	261	14	.	.	PROPN
easat-3605	261	15	8	8	NUM
easat-3605	261	16	,	,	PUNCT
easat-3605	261	17	no	no	INTJ
easat-3605	261	18	.	.	NOUN
easat-3605	262	1	6	6	NUM
easat-3605	262	2	:	:	PUNCT
easat-3605	262	3	7419	7419	NUM
easat-3605	262	4	-	-	SYM
easat-3605	262	5	7429	7429	NUM
easat-3605	262	6	,	,	PUNCT
easat-3605	262	7	2024	2024	NUM
easat-3605	262	8	doi	doi	NOUN
easat-3605	262	9	:	:	PUNCT
easat-3605	262	10	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	262	11	©	©	PROPN
easat-3605	262	12	2024	2024	NUM
easat-3605	262	13	by	by	ADP
easat-3605	262	14	the	the	DET
easat-3605	262	15	author	author	NOUN
easat-3605	262	16	;	;	PUNCT
easat-3605	262	17	licensee	licensee	PROPN
easat-3605	262	18	learning	learning	NOUN
easat-3605	262	19	gate	gate	NOUN
easat-3605	263	1	[	[	X
easat-3605	263	2	9	9	NUM
easat-3605	263	3	]	]	PUNCT
easat-3605	263	4	bouaziz	bouaziz	NOUN
easat-3605	263	5	,	,	PUNCT
easat-3605	263	6	z.	z.	PROPN
easat-3605	263	7	,	,	PUNCT
easat-3605	263	8	&	&	CCONJ
easat-3605	263	9	srairi	srairi	PROPN
easat-3605	263	10	,	,	PUNCT
easat-3605	263	11	s.	s.	PROPN
easat-3605	263	12	(	(	PUNCT
easat-3605	263	13	2022	2022	NUM
easat-3605	263	14	)	)	PUNCT
easat-3605	263	15	.	.	PUNCT
easat-3605	264	1	the	the	DET
easat-3605	264	2	effectiveness	effectiveness	NOUN
easat-3605	264	3	of	of	ADP
easat-3605	264	4	internal	internal	ADJ
easat-3605	264	5	audit	audit	NOUN
easat-3605	264	6	in	in	ADP
easat-3605	264	7	enhancing	enhance	VERB
easat-3605	264	8	governance	governance	NOUN
easat-3605	264	9	and	and	CCONJ
easat-3605	264	10	accountability	accountability	NOUN
easat-3605	264	11	in	in	ADP
easat-3605	264	12	public	public	ADJ
easat-3605	264	13	enterprises	enterprise	NOUN
easat-3605	264	14	:	:	PUNCT
easat-3605	264	15	evidence	evidence	NOUN
easat-3605	264	16	from	from	ADP
easat-3605	264	17	emerging	emerge	VERB
easat-3605	264	18	markets	market	NOUN
easat-3605	264	19	.	.	PUNCT
easat-3605	265	1	international	international	ADJ
easat-3605	265	2	journal	journal	NOUN
easat-3605	265	3	of	of	ADP
easat-3605	265	4	public	public	ADJ
easat-3605	265	5	sector	sector	NOUN
easat-3605	265	6	management	management	NOUN
easat-3605	265	7	,	,	PUNCT
easat-3605	265	8	35(3	35(3	NUM
easat-3605	265	9	)	)	PUNCT
easat-3605	265	10	,	,	PUNCT
easat-3605	265	11	450469	450469	NUM
easat-3605	265	12	.	.	PUNCT
easat-3605	266	1	[	[	X
easat-3605	266	2	10	10	NUM
easat-3605	266	3	]	]	X
easat-3605	266	4	bou	bou	PROPN
easat-3605	266	5	-	-	PUNCT
easat-3605	266	6	raad	raad	PROPN
easat-3605	266	7	,	,	PUNCT
easat-3605	266	8	g.	g.	PROPN
easat-3605	266	9	(	(	PUNCT
easat-3605	266	10	2000	2000	NUM
easat-3605	266	11	)	)	PUNCT
easat-3605	266	12	internal	internal	ADJ
easat-3605	266	13	auditors	auditor	NOUN
easat-3605	266	14	and	and	CCONJ
easat-3605	266	15	consulting	consult	VERB
easat-3605	266	16	:	:	PUNCT
easat-3605	266	17	a	a	DET
easat-3605	266	18	framework	framework	NOUN
easat-3605	266	19	.	.	PUNCT
easat-3605	267	1	managerial	managerial	ADJ
easat-3605	267	2	auditing	auditing	NOUN
easat-3605	267	3	journal	journal	NOUN
easat-3605	267	4	,	,	PUNCT
easat-3605	267	5	15(3	15(3	NUM
easat-3605	267	6	)	)	PUNCT
easat-3605	267	7	,	,	PUNCT
easat-3605	267	8	115	115	NUM
easat-3605	267	9	-	-	SYM
easat-3605	267	10	119	119	NUM
easat-3605	267	11	.	.	PUNCT
easat-3605	268	1	[	[	X
easat-3605	268	2	11	11	NUM
easat-3605	268	3	]	]	SYM
easat-3605	268	4	braun	braun	NOUN
easat-3605	268	5	,	,	PUNCT
easat-3605	268	6	v.	v.	PROPN
easat-3605	268	7	,	,	PUNCT
easat-3605	268	8	&	&	CCONJ
easat-3605	268	9	clarke	clarke	PROPN
easat-3605	268	10	,	,	PUNCT
easat-3605	268	11	v.	v.	PROPN
easat-3605	268	12	(	(	PUNCT
easat-3605	268	13	2021	2021	NUM
easat-3605	268	14	)	)	PUNCT
easat-3605	268	15	.	.	PUNCT
easat-3605	269	1	thematic	thematic	ADJ
easat-3605	269	2	analysis	analysis	NOUN
easat-3605	269	3	:	:	PUNCT
easat-3605	269	4	a	a	DET
easat-3605	269	5	practical	practical	ADJ
easat-3605	269	6	guide	guide	NOUN
easat-3605	269	7	.	.	PUNCT
easat-3605	270	1	sage	sage	NOUN
easat-3605	270	2	publications	publication	NOUN
easat-3605	270	3	.	.	PUNCT
easat-3605	271	1	[	[	X
easat-3605	271	2	12	12	NUM
easat-3605	271	3	]	]	PUNCT
easat-3605	271	4	brierley	brierley	NOUN
easat-3605	271	5	,	,	PUNCT
easat-3605	271	6	j.	j.	PROPN
easat-3605	271	7	a.	a.	PROPN
easat-3605	271	8	,	,	PUNCT
easat-3605	271	9	gwilliam	gwilliam	PROPN
easat-3605	271	10	,	,	PUNCT
easat-3605	271	11	d.	d.	PROPN
easat-3605	271	12	,	,	PUNCT
easat-3605	271	13	&	&	CCONJ
easat-3605	271	14	spira	spira	PROPN
easat-3605	271	15	,	,	PUNCT
easat-3605	271	16	l.	l.	PROPN
easat-3605	271	17	(	(	PUNCT
easat-3605	271	18	2001	2001	NUM
easat-3605	271	19	)	)	PUNCT
easat-3605	271	20	.	.	PUNCT
easat-3605	272	1	the	the	DET
easat-3605	272	2	changing	change	VERB
easat-3605	272	3	role	role	NOUN
easat-3605	272	4	of	of	ADP
easat-3605	272	5	internal	internal	ADJ
easat-3605	272	6	audit	audit	NOUN
easat-3605	272	7	:	:	PUNCT
easat-3605	272	8	insights	insight	NOUN
easat-3605	272	9	from	from	ADP
easat-3605	272	10	the	the	DET
easat-3605	272	11	uk	uk	PROPN
easat-3605	272	12	.	.	PROPN
easat-3605	272	13	managerial	managerial	ADJ
easat-3605	272	14	auditing	auditing	NOUN
easat-3605	272	15	journal	journal	NOUN
easat-3605	272	16	,	,	PUNCT
easat-3605	272	17	16(8	16(8	NUM
easat-3605	272	18	)	)	PUNCT
easat-3605	272	19	,	,	PUNCT
easat-3605	272	20	455	455	NUM
easat-3605	272	21	-	-	SYM
easat-3605	272	22	461	461	NUM
easat-3605	272	23	.	.	PUNCT
easat-3605	273	1	[	[	X
easat-3605	273	2	13	13	NUM
easat-3605	273	3	]	]	SYM
easat-3605	273	4	bryman	bryman	NOUN
easat-3605	273	5	,	,	PUNCT
easat-3605	273	6	a.	a.	NOUN
easat-3605	273	7	(	(	PUNCT
easat-3605	273	8	2016	2016	NUM
easat-3605	273	9	)	)	PUNCT
easat-3605	273	10	.	.	PUNCT
easat-3605	274	1	social	social	ADJ
easat-3605	274	2	research	research	NOUN
easat-3605	274	3	methods	method	NOUN
easat-3605	274	4	(	(	PUNCT
easat-3605	274	5	5th	5th	ADJ
easat-3605	274	6	ed	ed	NOUN
easat-3605	274	7	.	.	PUNCT
easat-3605	274	8	)	)	PUNCT
easat-3605	274	9	.	.	PUNCT
easat-3605	275	1	oxford	oxford	PROPN
easat-3605	275	2	university	university	PROPN
easat-3605	275	3	press	press	NOUN
easat-3605	275	4	.	.	PUNCT
easat-3605	276	1	[	[	X
easat-3605	276	2	14	14	NUM
easat-3605	276	3	]	]	X
easat-3605	276	4	chandra	chandra	PROPN
easat-3605	276	5	,	,	PUNCT
easat-3605	276	6	t.	t.	PROPN
easat-3605	276	7	,	,	PUNCT
easat-3605	276	8	&	&	CCONJ
easat-3605	276	9	kumar	kumar	PROPN
easat-3605	276	10	,	,	PUNCT
easat-3605	276	11	s.	s.	PROPN
easat-3605	276	12	(	(	PUNCT
easat-3605	276	13	2021	2021	NUM
easat-3605	276	14	)	)	PUNCT
easat-3605	276	15	.	.	PUNCT
easat-3605	277	1	"	"	PUNCT
easat-3605	277	2	economic	economic	ADJ
easat-3605	277	3	shifts	shift	NOUN
easat-3605	277	4	and	and	CCONJ
easat-3605	277	5	their	their	PRON
easat-3605	277	6	effect	effect	NOUN
easat-3605	277	7	on	on	ADP
easat-3605	277	8	internal	internal	ADJ
easat-3605	277	9	auditing	auditing	NOUN
easat-3605	277	10	:	:	PUNCT
easat-3605	277	11	evidence	evidence	NOUN
easat-3605	277	12	from	from	ADP
easat-3605	277	13	public	public	ADJ
easat-3605	277	14	enterprises	enterprise	NOUN
easat-3605	277	15	.	.	PUNCT
easat-3605	277	16	"	"	PUNCT
easat-3605	278	1	journal	journal	NOUN
easat-3605	278	2	of	of	ADP
easat-3605	278	3	public	public	ADJ
easat-3605	278	4	enterprise	enterprise	NOUN
easat-3605	278	5	management	management	NOUN
easat-3605	278	6	,	,	PUNCT
easat-3605	278	7	15(4	15(4	NUM
easat-3605	278	8	)	)	PUNCT
easat-3605	278	9	,	,	PUNCT
easat-3605	278	10	214	214	NUM
easat-3605	278	11	-	-	SYM
easat-3605	278	12	229	229	NUM
easat-3605	278	13	.	.	PUNCT
easat-3605	279	1	[	[	X
easat-3605	279	2	15	15	NUM
easat-3605	279	3	]	]	X
easat-3605	279	4	charmaz	charmaz	PROPN
easat-3605	279	5	,	,	PUNCT
easat-3605	279	6	k.	k.	PROPN
easat-3605	279	7	(	(	PUNCT
easat-3605	279	8	2014	2014	NUM
easat-3605	279	9	)	)	PUNCT
easat-3605	279	10	.	.	PUNCT
easat-3605	280	1	constructing	construct	VERB
easat-3605	280	2	grounded	grounded	ADJ
easat-3605	280	3	theory	theory	NOUN
easat-3605	280	4	(	(	PUNCT
easat-3605	280	5	2nd	2nd	ADJ
easat-3605	280	6	ed	ed	NOUN
easat-3605	280	7	.	.	PUNCT
easat-3605	280	8	)	)	PUNCT
easat-3605	280	9	.	.	PUNCT
easat-3605	281	1	sage	sage	NOUN
easat-3605	281	2	publications	publication	NOUN
easat-3605	281	3	.	.	PUNCT
easat-3605	282	1	[	[	X
easat-3605	282	2	16	16	NUM
easat-3605	282	3	]	]	X
easat-3605	282	4	chou	chou	PROPN
easat-3605	282	5	,	,	PUNCT
easat-3605	282	6	c.	c.	PROPN
easat-3605	282	7	&	&	CCONJ
easat-3605	282	8	lee	lee	PROPN
easat-3605	282	9	,	,	PUNCT
easat-3605	282	10	s.	s.	PROPN
easat-3605	282	11	(	(	PUNCT
easat-3605	282	12	2020	2020	NUM
easat-3605	282	13	)	)	PUNCT
easat-3605	282	14	.	.	PUNCT
easat-3605	283	1	"	"	PUNCT
easat-3605	283	2	adapting	adapt	VERB
easat-3605	283	3	to	to	ADP
easat-3605	283	4	the	the	DET
easat-3605	283	5	digital	digital	ADJ
easat-3605	283	6	age	age	NOUN
easat-3605	283	7	:	:	PUNCT
easat-3605	283	8	the	the	DET
easat-3605	283	9	role	role	NOUN
easat-3605	283	10	of	of	ADP
easat-3605	283	11	technology	technology	NOUN
easat-3605	283	12	in	in	ADP
easat-3605	283	13	enhancing	enhance	VERB
easat-3605	283	14	internal	internal	ADJ
easat-3605	283	15	audit	audit	NOUN
easat-3605	283	16	functions	function	NOUN
easat-3605	283	17	in	in	ADP
easat-3605	283	18	public	public	ADJ
easat-3605	283	19	sector	sector	NOUN
easat-3605	283	20	organizations	organization	NOUN
easat-3605	283	21	.	.	PUNCT
easat-3605	283	22	"	"	PUNCT
easat-3605	284	1	public	public	ADJ
easat-3605	284	2	administration	administration	NOUN
easat-3605	284	3	review	review	PROPN
easat-3605	284	4	,	,	PUNCT
easat-3605	284	5	80(5	80(5	PROPN
easat-3605	284	6	)	)	PUNCT
easat-3605	284	7	,	,	PUNCT
easat-3605	284	8	743	743	NUM
easat-3605	284	9	-	-	SYM
easat-3605	284	10	758	758	NUM
easat-3605	284	11	.	.	PUNCT
easat-3605	285	1	[	[	X
easat-3605	285	2	17	17	NUM
easat-3605	285	3	]	]	X
easat-3605	285	4	cohen	cohen	PROPN
easat-3605	285	5	,	,	PUNCT
easat-3605	285	6	a.	a.	PROPN
easat-3605	285	7	,	,	PUNCT
easat-3605	285	8	&	&	CCONJ
easat-3605	285	9	sayag	sayag	PROPN
easat-3605	285	10	,	,	PUNCT
easat-3605	285	11	g.	g.	PROPN
easat-3605	285	12	(	(	PUNCT
easat-3605	285	13	2010	2010	NUM
easat-3605	285	14	)	)	PUNCT
easat-3605	285	15	.	.	PUNCT
easat-3605	286	1	the	the	DET
easat-3605	286	2	effectiveness	effectiveness	NOUN
easat-3605	286	3	of	of	ADP
easat-3605	286	4	internal	internal	ADJ
easat-3605	286	5	auditing	auditing	NOUN
easat-3605	286	6	:	:	PUNCT
easat-3605	286	7	a	a	DET
easat-3605	286	8	comparison	comparison	NOUN
easat-3605	286	9	of	of	ADP
easat-3605	286	10	the	the	DET
easat-3605	286	11	public	public	ADJ
easat-3605	286	12	and	and	CCONJ
easat-3605	286	13	private	private	ADJ
easat-3605	286	14	sectors	sector	NOUN
easat-3605	286	15	.	.	PUNCT
easat-3605	287	1	international	international	ADJ
easat-3605	287	2	journal	journal	PROPN
easat-3605	287	3	of	of	ADP
easat-3605	287	4	auditing	auditing	NOUN
easat-3605	287	5	,	,	PUNCT
easat-3605	287	6	14(3	14(3	NUM
easat-3605	287	7	)	)	PUNCT
easat-3605	287	8	,	,	PUNCT
easat-3605	287	9	28	28	NUM
easat-3605	287	10	-	-	SYM
easat-3605	287	11	39	39	NUM
easat-3605	287	12	.	.	PUNCT
easat-3605	288	1	[	[	X
easat-3605	288	2	18	18	NUM
easat-3605	288	3	]	]	X
easat-3605	288	4	creswell	creswell	PROPN
easat-3605	288	5	,	,	PUNCT
easat-3605	288	6	j.	j.	PROPN
easat-3605	288	7	w.	w.	PROPN
easat-3605	288	8	(	(	PUNCT
easat-3605	288	9	2013	2013	NUM
easat-3605	288	10	)	)	PUNCT
easat-3605	288	11	.	.	PUNCT
easat-3605	289	1	qualitative	qualitative	ADJ
easat-3605	289	2	inquiry	inquiry	NOUN
easat-3605	289	3	&	&	CCONJ
easat-3605	289	4	research	research	PROPN
easat-3605	289	5	design	design	NOUN
easat-3605	289	6	:	:	PUNCT
easat-3605	289	7	choosing	choose	VERB
easat-3605	289	8	among	among	ADP
easat-3605	289	9	five	five	NUM
easat-3605	289	10	approaches	approach	NOUN
easat-3605	289	11	(	(	PUNCT
easat-3605	289	12	3rd	3rd	ADJ
easat-3605	289	13	ed	ed	NOUN
easat-3605	289	14	.	.	PUNCT
easat-3605	289	15	)	)	PUNCT
easat-3605	289	16	.	.	PUNCT
easat-3605	290	1	sage	sage	NOUN
easat-3605	290	2	publications	publication	NOUN
easat-3605	290	3	.	.	PUNCT
easat-3605	291	1	[	[	X
easat-3605	291	2	19	19	NUM
easat-3605	291	3	]	]	X
easat-3605	291	4	dicicco	dicicco	NOUN
easat-3605	291	5	-	-	PUNCT
easat-3605	291	6	bloom	bloom	NOUN
easat-3605	291	7	,	,	PUNCT
easat-3605	291	8	b.	b.	PROPN
easat-3605	291	9	,	,	PUNCT
easat-3605	291	10	&	&	CCONJ
easat-3605	291	11	crabtree	crabtree	PROPN
easat-3605	291	12	,	,	PUNCT
easat-3605	291	13	b.	b.	PROPN
easat-3605	291	14	f.	f.	PROPN
easat-3605	291	15	(	(	PUNCT
easat-3605	291	16	2006	2006	NUM
easat-3605	291	17	)	)	PUNCT
easat-3605	291	18	.	.	PUNCT
easat-3605	292	1	the	the	DET
easat-3605	292	2	qualitative	qualitative	ADJ
easat-3605	292	3	research	research	NOUN
easat-3605	292	4	interviews	interview	NOUN
easat-3605	292	5	.	.	PUNCT
easat-3605	293	1	medical	medical	ADJ
easat-3605	293	2	education	education	NOUN
easat-3605	293	3	,	,	PUNCT
easat-3605	293	4	40(4	40(4	NUM
easat-3605	293	5	)	)	PUNCT
easat-3605	293	6	,	,	PUNCT
easat-3605	293	7	314	314	NUM
easat-3605	293	8	-	-	SYM
easat-3605	293	9	321	321	NUM
easat-3605	293	10	.	.	PUNCT
easat-3605	294	1	[	[	X
easat-3605	294	2	20	20	NUM
easat-3605	294	3	]	]	PUNCT
easat-3605	294	4	dicle	dicle	PROPN
easat-3605	294	5	,	,	PUNCT
easat-3605	294	6	m.	m.	NOUN
easat-3605	294	7	,	,	PUNCT
easat-3605	294	8	&	&	CCONJ
easat-3605	294	9	usluer	usluer	PROPN
easat-3605	294	10	,	,	PUNCT
easat-3605	294	11	d.	d.	PROPN
easat-3605	294	12	(	(	PUNCT
easat-3605	294	13	2016	2016	NUM
easat-3605	294	14	)	)	PUNCT
easat-3605	294	15	.	.	PUNCT
easat-3605	295	1	the	the	DET
easat-3605	295	2	role	role	NOUN
easat-3605	295	3	of	of	ADP
easat-3605	295	4	organizational	organizational	ADJ
easat-3605	295	5	trust	trust	NOUN
easat-3605	295	6	in	in	ADP
easat-3605	295	7	the	the	DET
easat-3605	295	8	internal	internal	ADJ
easat-3605	295	9	audit	audit	NOUN
easat-3605	295	10	function	function	NOUN
easat-3605	295	11	:	:	PUNCT
easat-3605	295	12	a	a	DET
easat-3605	295	13	turkish	turkish	ADJ
easat-3605	295	14	case	case	NOUN
easat-3605	295	15	study	study	NOUN
easat-3605	295	16	.	.	PUNCT
easat-3605	296	1	international	international	ADJ
easat-3605	296	2	journal	journal	PROPN
easat-3605	296	3	of	of	ADP
easat-3605	296	4	business	business	NOUN
easat-3605	296	5	and	and	CCONJ
easat-3605	296	6	social	social	ADJ
easat-3605	296	7	science	science	NOUN
easat-3605	296	8	,	,	PUNCT
easat-3605	296	9	7(9	7(9	NUM
easat-3605	296	10	)	)	PUNCT
easat-3605	296	11	,	,	PUNCT
easat-3605	296	12	65	65	NUM
easat-3605	296	13	-	-	SYM
easat-3605	296	14	74	74	NUM
easat-3605	296	15	.	.	PUNCT
easat-3605	297	1	[	[	X
easat-3605	297	2	21	21	NUM
easat-3605	297	3	]	]	PUNCT
easat-3605	297	4	drogalas	drogala	NOUN
easat-3605	297	5	,	,	PUNCT
easat-3605	297	6	g.	g.	PROPN
easat-3605	297	7	,	,	PUNCT
easat-3605	297	8	karagiorgos	karagiorgos	PROPN
easat-3605	297	9	,	,	PUNCT
easat-3605	297	10	t.	t.	PROPN
easat-3605	297	11	,	,	PUNCT
easat-3605	297	12	&	&	CCONJ
easat-3605	297	13	arabatzis	arabatzi	NOUN
easat-3605	297	14	,	,	PUNCT
easat-3605	297	15	g.	g.	PROPN
easat-3605	297	16	(	(	PUNCT
easat-3605	297	17	2015	2015	NUM
easat-3605	297	18	)	)	PUNCT
easat-3605	297	19	.	.	PUNCT
easat-3605	298	1	the	the	DET
easat-3605	298	2	role	role	NOUN
easat-3605	298	3	of	of	ADP
easat-3605	298	4	resources	resource	NOUN
easat-3605	298	5	in	in	ADP
easat-3605	298	6	the	the	DET
easat-3605	298	7	effectiveness	effectiveness	NOUN
easat-3605	298	8	of	of	ADP
easat-3605	298	9	internal	internal	ADJ
easat-3605	298	10	audit	audit	NOUN
easat-3605	298	11	functions	function	NOUN
easat-3605	298	12	in	in	ADP
easat-3605	298	13	public	public	ADJ
easat-3605	298	14	organizations	organization	NOUN
easat-3605	298	15	.	.	PUNCT
easat-3605	299	1	accounting	accounting	NOUN
easat-3605	299	2	and	and	CCONJ
easat-3605	299	3	management	management	NOUN
easat-3605	299	4	information	information	NOUN
easat-3605	299	5	systems	system	NOUN
easat-3605	299	6	,	,	PUNCT
easat-3605	299	7	14(4	14(4	NUM
easat-3605	299	8	)	)	PUNCT
easat-3605	299	9	,	,	PUNCT
easat-3605	299	10	676	676	NUM
easat-3605	299	11	-	-	SYM
easat-3605	299	12	692	692	NUM
easat-3605	299	13	.	.	PUNCT
easat-3605	300	1	[	[	X
easat-3605	300	2	22	22	NUM
easat-3605	300	3	]	]	X
easat-3605	300	4	elhamma	elhamma	PROPN
easat-3605	300	5	,	,	PUNCT
easat-3605	300	6	a.	a.	PROPN
easat-3605	300	7	,	,	PUNCT
easat-3605	300	8	&	&	CCONJ
easat-3605	300	9	feudjo	feudjo	PROPN
easat-3605	300	10	,	,	PUNCT
easat-3605	300	11	j.	j.	PROPN
easat-3605	300	12	r.	r.	PROPN
easat-3605	300	13	b.	b.	PROPN
easat-3605	300	14	(	(	PUNCT
easat-3605	300	15	2019	2019	NUM
easat-3605	300	16	)	)	PUNCT
easat-3605	300	17	.	.	PUNCT
easat-3605	301	1	impact	impact	NOUN
easat-3605	301	2	of	of	ADP
easat-3605	301	3	institutional	institutional	ADJ
easat-3605	301	4	factors	factor	NOUN
easat-3605	301	5	on	on	ADP
easat-3605	301	6	internal	internal	ADJ
easat-3605	301	7	audit	audit	NOUN
easat-3605	301	8	practices	practice	NOUN
easat-3605	301	9	:	:	PUNCT
easat-3605	301	10	the	the	DET
easat-3605	301	11	case	case	NOUN
easat-3605	301	12	of	of	ADP
easat-3605	301	13	moroccan	moroccan	ADJ
easat-3605	301	14	companies	company	NOUN
easat-3605	301	15	.	.	PUNCT
easat-3605	302	1	meditari	meditari	ADJ
easat-3605	302	2	accountancy	accountancy	NOUN
easat-3605	302	3	research	research	NOUN
easat-3605	302	4	,	,	PUNCT
easat-3605	302	5	27(4	27(4	PROPN
easat-3605	302	6	)	)	PUNCT
easat-3605	302	7	,	,	PUNCT
easat-3605	302	8	673	673	NUM
easat-3605	302	9	-	-	SYM
easat-3605	302	10	691	691	NUM
easat-3605	302	11	.	.	PUNCT
easat-3605	303	1	[	[	X
easat-3605	303	2	23	23	NUM
easat-3605	303	3	]	]	PUNCT
easat-3605	303	4	fusch	fusch	NOUN
easat-3605	303	5	,	,	PUNCT
easat-3605	303	6	p.	p.	NOUN
easat-3605	303	7	i.	i.	PROPN
easat-3605	303	8	,	,	PUNCT
easat-3605	303	9	&	&	CCONJ
easat-3605	303	10	ness	ness	PROPN
easat-3605	303	11	,	,	PUNCT
easat-3605	303	12	l.	l.	PROPN
easat-3605	303	13	r.	r.	PROPN
easat-3605	303	14	(	(	PUNCT
easat-3605	303	15	2015	2015	NUM
easat-3605	303	16	)	)	PUNCT
easat-3605	303	17	.	.	PUNCT
easat-3605	304	1	are	be	AUX
easat-3605	304	2	we	we	PRON
easat-3605	304	3	there	there	ADV
easat-3605	304	4	yet	yet	ADV
easat-3605	304	5	?	?	PUNCT
easat-3605	305	1	data	datum	NOUN
easat-3605	305	2	saturation	saturation	NOUN
easat-3605	305	3	in	in	ADP
easat-3605	305	4	qualitative	qualitative	ADJ
easat-3605	305	5	research	research	NOUN
easat-3605	305	6	.	.	PUNCT
easat-3605	306	1	the	the	DET
easat-3605	306	2	qualitative	qualitative	ADJ
easat-3605	306	3	report	report	NOUN
easat-3605	306	4	,	,	PUNCT
easat-3605	306	5	20(9	20(9	NUM
easat-3605	306	6	)	)	PUNCT
easat-3605	306	7	,	,	PUNCT
easat-3605	306	8	1408	1408	NUM
easat-3605	306	9	-	-	SYM
easat-3605	306	10	1416	1416	NUM
easat-3605	306	11	.	.	PUNCT
easat-3605	307	1	[	[	X
easat-3605	307	2	24	24	NUM
easat-3605	307	3	]	]	PUNCT
easat-3605	307	4	galletta	galletta	NOUN
easat-3605	307	5	,	,	PUNCT
easat-3605	307	6	a.	a.	NOUN
easat-3605	307	7	(	(	PUNCT
easat-3605	307	8	2013	2013	NUM
easat-3605	307	9	)	)	PUNCT
easat-3605	307	10	.	.	PUNCT
easat-3605	308	1	mastering	master	VERB
easat-3605	308	2	the	the	DET
easat-3605	308	3	semi	semi	ADJ
easat-3605	308	4	-	-	ADJ
easat-3605	308	5	structured	structured	ADJ
easat-3605	308	6	interview	interview	NOUN
easat-3605	308	7	and	and	CCONJ
easat-3605	308	8	beyond	beyond	ADP
easat-3605	308	9	:	:	PUNCT
easat-3605	308	10	from	from	ADP
easat-3605	308	11	research	research	NOUN
easat-3605	308	12	design	design	NOUN
easat-3605	308	13	to	to	ADP
easat-3605	308	14	analysis	analysis	NOUN
easat-3605	308	15	and	and	CCONJ
easat-3605	308	16	publication	publication	NOUN
easat-3605	308	17	.	.	PUNCT
easat-3605	309	1	new	new	PROPN
easat-3605	309	2	york	york	PROPN
easat-3605	309	3	university	university	PROPN
easat-3605	309	4	press	press	NOUN
easat-3605	309	5	.	.	PUNCT
easat-3605	310	1	[	[	X
easat-3605	310	2	25	25	NUM
easat-3605	310	3	]	]	X
easat-3605	310	4	gendron	gendron	NOUN
easat-3605	310	5	,	,	PUNCT
easat-3605	310	6	y.	y.	NOUN
easat-3605	310	7	(	(	PUNCT
easat-3605	310	8	2021	2021	NUM
easat-3605	310	9	)	)	PUNCT
easat-3605	310	10	.	.	PUNCT
easat-3605	311	1	"	"	PUNCT
easat-3605	311	2	the	the	DET
easat-3605	311	3	regulatory	regulatory	ADJ
easat-3605	311	4	impact	impact	NOUN
easat-3605	311	5	on	on	ADP
easat-3605	311	6	internal	internal	ADJ
easat-3605	311	7	auditing	auditing	NOUN
easat-3605	311	8	in	in	ADP
easat-3605	311	9	the	the	DET
easat-3605	311	10	public	public	ADJ
easat-3605	311	11	sector	sector	NOUN
easat-3605	311	12	:	:	PUNCT
easat-3605	311	13	an	an	DET
easat-3605	311	14	empirical	empirical	ADJ
easat-3605	311	15	study	study	NOUN
easat-3605	311	16	.	.	PUNCT
easat-3605	311	17	"	"	PUNCT
easat-3605	312	1	international	international	ADJ
easat-3605	312	2	journal	journal	NOUN
easat-3605	312	3	of	of	ADP
easat-3605	312	4	auditing	auditing	NOUN
easat-3605	312	5	,	,	PUNCT
easat-3605	312	6	25(2	25(2	NUM
easat-3605	312	7	)	)	PUNCT
easat-3605	312	8	,	,	PUNCT
easat-3605	312	9	243	243	NUM
easat-3605	312	10	-	-	SYM
easat-3605	312	11	266	266	NUM
easat-3605	312	12	.	.	PUNCT
easat-3605	313	1	[	[	X
easat-3605	313	2	26	26	NUM
easat-3605	313	3	]	]	X
easat-3605	313	4	gharrafi	gharrafi	PROPN
easat-3605	313	5	,	,	PUNCT
easat-3605	313	6	m.	m.	NOUN
easat-3605	313	7	(	(	PUNCT
easat-3605	313	8	2022	2022	NUM
easat-3605	313	9	)	)	PUNCT
easat-3605	313	10	.	.	PUNCT
easat-3605	314	1	the	the	DET
easat-3605	314	2	role	role	NOUN
easat-3605	314	3	of	of	ADP
easat-3605	314	4	internal	internal	ADJ
easat-3605	314	5	audit	audit	NOUN
easat-3605	314	6	and	and	CCONJ
easat-3605	314	7	good	good	ADJ
easat-3605	314	8	governance	governance	NOUN
easat-3605	314	9	practices	practice	NOUN
easat-3605	314	10	in	in	ADP
easat-3605	314	11	fraud	fraud	NOUN
easat-3605	314	12	prevention	prevention	NOUN
easat-3605	314	13	:	:	PUNCT
easat-3605	314	14	case	case	NOUN
easat-3605	314	15	of	of	ADP
easat-3605	314	16	moroccan	moroccan	ADJ
easat-3605	314	17	offices	office	NOUN
easat-3605	314	18	with	with	ADP
easat-3605	314	19	commercial	commercial	ADJ
easat-3605	314	20	activity	activity	NOUN
easat-3605	314	21	.	.	PUNCT
easat-3605	315	1	revue	revue	PROPN
easat-3605	315	2	internationale	internationale	PROPN
easat-3605	315	3	du	du	PROPN
easat-3605	315	4	chercheur	chercheur	PROPN
easat-3605	315	5	,	,	PUNCT
easat-3605	315	6	3(2	3(2	NUM
easat-3605	315	7	)	)	PUNCT
easat-3605	315	8	.	.	PUNCT
easat-3605	316	1	[	[	X
easat-3605	316	2	27	27	NUM
easat-3605	316	3	]	]	X
easat-3605	316	4	gharrafi	gharrafi	PROPN
easat-3605	316	5	,	,	PUNCT
easat-3605	316	6	m.	m.	NOUN
easat-3605	316	7	(	(	PUNCT
easat-3605	316	8	2024	2024	NUM
easat-3605	316	9	)	)	PUNCT
easat-3605	316	10	.	.	PUNCT
easat-3605	317	1	qualitative	qualitative	ADJ
easat-3605	317	2	analysis	analysis	NOUN
easat-3605	317	3	of	of	ADP
easat-3605	317	4	the	the	DET
easat-3605	317	5	effectiveness	effectiveness	NOUN
easat-3605	317	6	of	of	ADP
easat-3605	317	7	audit	audit	NOUN
easat-3605	317	8	committees	committee	NOUN
easat-3605	317	9	and	and	CCONJ
easat-3605	317	10	internal	internal	ADJ
easat-3605	317	11	audit	audit	NOUN
easat-3605	317	12	functions	function	NOUN
easat-3605	317	13	in	in	ADP
easat-3605	317	14	the	the	DET
easat-3605	317	15	public	public	ADJ
easat-3605	317	16	sector	sector	NOUN
easat-3605	317	17	:	:	PUNCT
easat-3605	317	18	case	case	NOUN
easat-3605	317	19	of	of	ADP
easat-3605	317	20	public	public	ADJ
easat-3605	317	21	institutions	institution	NOUN
easat-3605	317	22	in	in	ADP
easat-3605	317	23	morocco	morocco	PROPN
easat-3605	317	24	.	.	PUNCT
easat-3605	318	1	[	[	X
easat-3605	318	2	rmd	rmd	X
easat-3605	318	3	]	]	X
easat-3605	318	4	revistamultidisciplinar	revistamultidisciplinar	NOUN
easat-3605	318	5	,	,	PUNCT
easat-3605	318	6	(	(	PUNCT
easat-3605	318	7	2	2	NUM
easat-3605	318	8	)	)	PUNCT
easat-3605	318	9	,	,	PUNCT
easat-3605	318	10	e202418	e202418	PROPN
easat-3605	318	11	-	-	PUNCT
easat-3605	318	12	e202418	e202418	PROPN
easat-3605	318	13	.	.	PUNCT
easat-3605	319	1	[	[	X
easat-3605	319	2	28	28	NUM
easat-3605	319	3	]	]	X
easat-3605	319	4	gharrafi	gharrafi	PROPN
easat-3605	319	5	,	,	PUNCT
easat-3605	319	6	m.	m.	NOUN
easat-3605	319	7	,	,	PUNCT
easat-3605	319	8	mahouat	mahouat	NOUN
easat-3605	319	9	,	,	PUNCT
easat-3605	319	10	n.	n.	PROPN
easat-3605	319	11	,	,	PUNCT
easat-3605	319	12	mohammed	mohammed	PROPN
easat-3605	319	13	,	,	PUNCT
easat-3605	319	14	k.	k.	PROPN
easat-3605	319	15	,	,	PUNCT
easat-3605	319	16	kobi	kobi	PROPN
easat-3605	319	17	,	,	PUNCT
easat-3605	319	18	h.	h.	PROPN
easat-3605	319	19	,	,	PUNCT
easat-3605	319	20	abderrahim	abderrahim	PROPN
easat-3605	319	21	,	,	PUNCT
easat-3605	319	22	b.	b.	PROPN
easat-3605	319	23	,	,	PUNCT
easat-3605	319	24	&	&	CCONJ
easat-3605	319	25	souad	souad	PROPN
easat-3605	319	26	,	,	PUNCT
easat-3605	319	27	h.	h.	PROPN
easat-3605	319	28	(	(	PUNCT
easat-3605	319	29	2024	2024	NUM
easat-3605	319	30	)	)	PUNCT
easat-3605	319	31	.	.	PUNCT
easat-3605	320	1	the	the	DET
easat-3605	320	2	importance	importance	NOUN
easat-3605	320	3	of	of	ADP
easat-3605	320	4	good	good	ADJ
easat-3605	320	5	corporate	corporate	ADJ
easat-3605	320	6	governance	governance	NOUN
easat-3605	320	7	practices	practice	NOUN
easat-3605	320	8	and	and	CCONJ
easat-3605	320	9	internal	internal	ADJ
easat-3605	320	10	audit	audit	NOUN
easat-3605	320	11	in	in	ADP
easat-3605	320	12	the	the	DET
easat-3605	320	13	prevention	prevention	NOUN
easat-3605	320	14	of	of	ADP
easat-3605	320	15	fraud	fraud	NOUN
easat-3605	320	16	:	:	PUNCT
easat-3605	320	17	the	the	DET
easat-3605	320	18	case	case	NOUN
easat-3605	320	19	of	of	ADP
easat-3605	320	20	moroccan	moroccan	ADJ
easat-3605	320	21	public	public	ADJ
easat-3605	320	22	enterprise	enterprise	NOUN
easat-3605	320	23	.	.	PUNCT
easat-3605	321	1	pakistan	pakistan	PROPN
easat-3605	321	2	journal	journal	PROPN
easat-3605	321	3	of	of	ADP
easat-3605	321	4	criminology	criminology	NOUN
easat-3605	321	5	,	,	PUNCT
easat-3605	321	6	16(04	16(04	NUM
easat-3605	321	7	)	)	PUNCT
easat-3605	321	8	,	,	PUNCT
easat-3605	321	9	781	781	NUM
easat-3605	321	10	-	-	SYM
easat-3605	321	11	796	796	NUM
easat-3605	321	12	.	.	PUNCT
easat-3605	322	1	[	[	X
easat-3605	322	2	29	29	NUM
easat-3605	322	3	]	]	X
easat-3605	322	4	goh	goh	PROPN
easat-3605	322	5	,	,	PUNCT
easat-3605	322	6	y.	y.	PROPN
easat-3605	322	7	&	&	CCONJ
easat-3605	322	8	li	li	PROPN
easat-3605	322	9	,	,	PUNCT
easat-3605	322	10	h.	h.	PROPN
easat-3605	322	11	(	(	PUNCT
easat-3605	322	12	2021	2021	NUM
easat-3605	322	13	)	)	PUNCT
easat-3605	322	14	.	.	PUNCT
easat-3605	323	1	"	"	PUNCT
easat-3605	323	2	internal	internal	ADJ
easat-3605	323	3	audit	audit	NOUN
easat-3605	323	4	in	in	ADP
easat-3605	323	5	the	the	DET
easat-3605	323	6	age	age	NOUN
easat-3605	323	7	of	of	ADP
easat-3605	323	8	digital	digital	ADJ
easat-3605	323	9	transformation	transformation	NOUN
easat-3605	323	10	:	:	PUNCT
easat-3605	323	11	challenges	challenge	NOUN
easat-3605	323	12	and	and	CCONJ
easat-3605	323	13	opportunities	opportunity	NOUN
easat-3605	323	14	.	.	PUNCT
easat-3605	323	15	"	"	PUNCT
easat-3605	323	16	management	management	NOUN
easat-3605	323	17	accounting	accounting	NOUN
easat-3605	323	18	research	research	NOUN
easat-3605	323	19	,	,	PUNCT
easat-3605	323	20	46(3	46(3	NOUN
easat-3605	323	21	)	)	PUNCT
easat-3605	323	22	,	,	PUNCT
easat-3605	323	23	254	254	NUM
easat-3605	323	24	-	-	SYM
easat-3605	323	25	276	276	NUM
easat-3605	323	26	.	.	PUNCT
easat-3605	324	1	[	[	X
easat-3605	324	2	30	30	NUM
easat-3605	324	3	]	]	X
easat-3605	324	4	gould	gould	PROPN
easat-3605	324	5	,	,	PUNCT
easat-3605	324	6	c.	c.	PROPN
easat-3605	324	7	&	&	CCONJ
easat-3605	324	8	black	black	PROPN
easat-3605	324	9	,	,	PUNCT
easat-3605	324	10	r.	r.	PROPN
easat-3605	324	11	(	(	PUNCT
easat-3605	324	12	2023	2023	NUM
easat-3605	324	13	)	)	PUNCT
easat-3605	324	14	.	.	PUNCT
easat-3605	325	1	"	"	PUNCT
easat-3605	325	2	political	political	ADJ
easat-3605	325	3	pressures	pressure	NOUN
easat-3605	325	4	and	and	CCONJ
easat-3605	325	5	the	the	DET
easat-3605	325	6	independence	independence	NOUN
easat-3605	325	7	of	of	ADP
easat-3605	325	8	internal	internal	ADJ
easat-3605	325	9	auditors	auditor	NOUN
easat-3605	325	10	in	in	ADP
easat-3605	325	11	public	public	ADJ
easat-3605	325	12	organizations	organization	NOUN
easat-3605	325	13	.	.	PUNCT
easat-3605	325	14	"	"	PUNCT
easat-3605	326	1	journal	journal	NOUN
easat-3605	326	2	of	of	ADP
easat-3605	326	3	public	public	ADJ
easat-3605	326	4	financial	financial	ADJ
easat-3605	326	5	management	management	NOUN
easat-3605	326	6	,	,	PUNCT
easat-3605	326	7	52(2	52(2	NUM
easat-3605	326	8	)	)	PUNCT
easat-3605	326	9	,	,	PUNCT
easat-3605	326	10	72	72	NUM
easat-3605	326	11	-	-	SYM
easat-3605	326	12	89	89	NUM
easat-3605	326	13	.	.	PUNCT
easat-3605	327	1	[	[	X
easat-3605	327	2	31	31	NUM
easat-3605	327	3	]	]	X
easat-3605	327	4	institute	institute	NOUN
easat-3605	327	5	of	of	ADP
easat-3605	327	6	internal	internal	ADJ
easat-3605	327	7	auditors	auditor	NOUN
easat-3605	327	8	(	(	PUNCT
easat-3605	327	9	iia	iia	NOUN
easat-3605	327	10	)	)	PUNCT
easat-3605	327	11	.	.	PUNCT
easat-3605	328	1	(	(	PUNCT
easat-3605	328	2	2020	2020	NUM
easat-3605	328	3	)	)	PUNCT
easat-3605	328	4	.	.	PUNCT
easat-3605	329	1	international	international	ADJ
easat-3605	329	2	standards	standard	NOUN
easat-3605	329	3	for	for	ADP
easat-3605	329	4	the	the	DET
easat-3605	329	5	professional	professional	ADJ
easat-3605	329	6	practice	practice	NOUN
easat-3605	329	7	of	of	ADP
easat-3605	329	8	internal	internal	ADJ
easat-3605	329	9	auditing	auditing	NOUN
easat-3605	329	10	.	.	PUNCT
easat-3605	330	1	altamonte	altamonte	PROPN
easat-3605	330	2	springs	springs	PROPN
easat-3605	330	3	,	,	PUNCT
easat-3605	330	4	fl	fl	PRON
easat-3605	330	5	:	:	PUNCT
easat-3605	330	6	iia	iia	NOUN
easat-3605	330	7	.	.	PUNCT
easat-3605	331	1	[	[	X
easat-3605	331	2	32	32	NUM
easat-3605	331	3	]	]	SYM
easat-3605	331	4	kvale	kvale	PROPN
easat-3605	331	5	,	,	PUNCT
easat-3605	331	6	s.	s.	PROPN
easat-3605	331	7	,	,	PUNCT
easat-3605	331	8	&	&	CCONJ
easat-3605	331	9	brinkmann	brinkmann	PROPN
easat-3605	331	10	,	,	PUNCT
easat-3605	331	11	s.	s.	PROPN
easat-3605	331	12	(	(	PUNCT
easat-3605	331	13	2015	2015	NUM
easat-3605	331	14	)	)	PUNCT
easat-3605	331	15	.	.	PUNCT
easat-3605	332	1	interviews	interview	NOUN
easat-3605	332	2	:	:	PUNCT
easat-3605	332	3	learning	learn	VERB
easat-3605	332	4	the	the	DET
easat-3605	332	5	craft	craft	NOUN
easat-3605	332	6	of	of	ADP
easat-3605	332	7	qualitative	qualitative	ADJ
easat-3605	332	8	research	research	NOUN
easat-3605	332	9	interviewing	interview	VERB
easat-3605	332	10	(	(	PUNCT
easat-3605	332	11	3rd	3rd	ADJ
easat-3605	332	12	ed	ed	NOUN
easat-3605	332	13	.	.	PUNCT
easat-3605	332	14	)	)	PUNCT
easat-3605	332	15	.	.	PUNCT
easat-3605	333	1	sage	sage	NOUN
easat-3605	333	2	publications	publication	NOUN
easat-3605	333	3	.	.	PUNCT
easat-3605	334	1	[	[	X
easat-3605	334	2	33	33	NUM
easat-3605	334	3	]	]	X
easat-3605	334	4	lincoln	lincoln	PROPN
easat-3605	334	5	,	,	PUNCT
easat-3605	334	6	y.	y.	PROPN
easat-3605	334	7	s.	s.	PROPN
easat-3605	334	8	,	,	PUNCT
easat-3605	334	9	&	&	CCONJ
easat-3605	334	10	guba	guba	PROPN
easat-3605	334	11	,	,	PUNCT
easat-3605	334	12	e.	e.	PROPN
easat-3605	334	13	g.	g.	PROPN
easat-3605	334	14	(	(	PUNCT
easat-3605	334	15	2017	2017	NUM
easat-3605	334	16	)	)	PUNCT
easat-3605	334	17	.	.	PUNCT
easat-3605	335	1	the	the	DET
easat-3605	335	2	sage	sage	NOUN
easat-3605	335	3	handbook	handbook	NOUN
easat-3605	335	4	of	of	ADP
easat-3605	335	5	qualitative	qualitative	ADJ
easat-3605	335	6	research	research	NOUN
easat-3605	335	7	(	(	PUNCT
easat-3605	335	8	5th	5th	ADJ
easat-3605	335	9	ed	ed	NOUN
easat-3605	335	10	.	.	PUNCT
easat-3605	335	11	)	)	PUNCT
easat-3605	335	12	.	.	PUNCT
easat-3605	336	1	sage	sage	NOUN
easat-3605	336	2	publications	publication	NOUN
easat-3605	336	3	.	.	PUNCT
easat-3605	337	1	[	[	X
easat-3605	337	2	34	34	NUM
easat-3605	337	3	]	]	X
easat-3605	337	4	longhurst	longhurst	PROPN
easat-3605	337	5	,	,	PUNCT
easat-3605	337	6	r.	r.	PROPN
easat-3605	337	7	(	(	PUNCT
easat-3605	337	8	2016	2016	NUM
easat-3605	337	9	)	)	PUNCT
easat-3605	337	10	.	.	PUNCT
easat-3605	338	1	semi	semi	ADJ
easat-3605	338	2	-	-	ADJ
easat-3605	338	3	structured	structured	ADJ
easat-3605	338	4	interviews	interview	NOUN
easat-3605	338	5	and	and	CCONJ
easat-3605	338	6	focus	focus	VERB
easat-3605	338	7	groups	group	NOUN
easat-3605	338	8	.	.	PUNCT
easat-3605	339	1	in	in	ADP
easat-3605	339	2	n.	n.	PROPN
easat-3605	339	3	clifford	clifford	PROPN
easat-3605	339	4	,	,	PUNCT
easat-3605	339	5	s.	s.	PROPN
easat-3605	339	6	french	french	PROPN
easat-3605	339	7	,	,	PUNCT
easat-3605	339	8	&	&	CCONJ
easat-3605	339	9	g.	g.	PROPN
easat-3605	339	10	valentine	valentine	PROPN
easat-3605	339	11	(	(	PUNCT
easat-3605	339	12	eds	ed	NOUN
easat-3605	339	13	.	.	PUNCT
easat-3605	339	14	)	)	PUNCT
easat-3605	339	15	,	,	PUNCT
easat-3605	339	16	key	key	ADJ
easat-3605	339	17	methods	method	NOUN
easat-3605	339	18	in	in	ADP
easat-3605	339	19	geography	geography	NOUN
easat-3605	339	20	(	(	PUNCT
easat-3605	339	21	pp	pp	ADJ
easat-3605	339	22	.	.	PUNCT
easat-3605	340	1	143	143	NUM
easat-3605	340	2	-	-	SYM
easat-3605	340	3	156	156	NUM
easat-3605	340	4	)	)	PUNCT
easat-3605	340	5	.	.	PUNCT
easat-3605	341	1	sage	sage	NOUN
easat-3605	341	2	publications	publication	NOUN
easat-3605	341	3	.	.	PUNCT
easat-3605	342	1	[	[	X
easat-3605	342	2	35	35	NUM
easat-3605	342	3	]	]	PUNCT
easat-3605	342	4	lukacs	lukacs	PROPN
easat-3605	342	5	,	,	PUNCT
easat-3605	342	6	g.	g.	PROPN
easat-3605	342	7	,	,	PUNCT
easat-3605	342	8	&	&	CCONJ
easat-3605	342	9	kovacs	kovacs	PROPN
easat-3605	342	10	,	,	PUNCT
easat-3605	342	11	g.	g.	PROPN
easat-3605	342	12	(	(	PUNCT
easat-3605	342	13	2023	2023	NUM
easat-3605	342	14	)	)	PUNCT
easat-3605	342	15	.	.	PUNCT
easat-3605	343	1	"	"	PUNCT
easat-3605	343	2	performance	performance	NOUN
easat-3605	343	3	measurement	measurement	NOUN
easat-3605	343	4	and	and	CCONJ
easat-3605	343	5	accountability	accountability	NOUN
easat-3605	343	6	in	in	ADP
easat-3605	343	7	public	public	ADJ
easat-3605	343	8	sector	sector	NOUN
easat-3605	343	9	internal	internal	ADJ
easat-3605	343	10	auditing	auditing	NOUN
easat-3605	343	11	.	.	PUNCT
easat-3605	343	12	"	"	PUNCT
easat-3605	344	1	journal	journal	NOUN
easat-3605	344	2	of	of	ADP
easat-3605	344	3	public	public	ADJ
easat-3605	344	4	administration	administration	NOUN
easat-3605	344	5	research	research	NOUN
easat-3605	344	6	and	and	CCONJ
easat-3605	344	7	theory	theory	NOUN
easat-3605	344	8	,	,	PUNCT
easat-3605	344	9	33(1	33(1	NUM
easat-3605	344	10	)	)	PUNCT
easat-3605	344	11	,	,	PUNCT
easat-3605	344	12	31	31	NUM
easat-3605	344	13	-	-	SYM
easat-3605	344	14	55	55	NUM
easat-3605	344	15	.	.	PUNCT
easat-3605	345	1	[	[	X
easat-3605	345	2	36	36	NUM
easat-3605	345	3	]	]	SYM
easat-3605	345	4	maguire	maguire	NOUN
easat-3605	345	5	,	,	PUNCT
easat-3605	345	6	m.	m.	NOUN
easat-3605	345	7	,	,	PUNCT
easat-3605	345	8	&	&	CCONJ
easat-3605	345	9	delahunt	delahunt	PROPN
easat-3605	345	10	,	,	PUNCT
easat-3605	345	11	b.	b.	PROPN
easat-3605	345	12	(	(	PUNCT
easat-3605	345	13	2017	2017	NUM
easat-3605	345	14	)	)	PUNCT
easat-3605	345	15	.	.	PUNCT
easat-3605	346	1	doing	do	VERB
easat-3605	346	2	a	a	DET
easat-3605	346	3	thematic	thematic	ADJ
easat-3605	346	4	analysis	analysis	NOUN
easat-3605	346	5	:	:	PUNCT
easat-3605	346	6	a	a	DET
easat-3605	346	7	practical	practical	ADJ
easat-3605	346	8	,	,	PUNCT
easat-3605	346	9	step	step	NOUN
easat-3605	346	10	-	-	PUNCT
easat-3605	346	11	by	by	ADP
easat-3605	346	12	-	-	PUNCT
easat-3605	346	13	step	step	NOUN
easat-3605	346	14	guide	guide	NOUN
easat-3605	346	15	for	for	ADP
easat-3605	346	16	learning	learn	VERB
easat-3605	346	17	and	and	CCONJ
easat-3605	346	18	teaching	teaching	NOUN
easat-3605	346	19	scholars	scholar	NOUN
easat-3605	346	20	.	.	PUNCT
easat-3605	347	1	all	all	DET
easat-3605	347	2	ireland	ireland	PROPN
easat-3605	347	3	journal	journal	NOUN
easat-3605	347	4	of	of	ADP
easat-3605	347	5	teaching	teaching	NOUN
easat-3605	347	6	and	and	CCONJ
easat-3605	347	7	learning	learn	VERB
easat-3605	347	8	in	in	ADP
easat-3605	347	9	higher	high	ADJ
easat-3605	347	10	education	education	NOUN
easat-3605	347	11	,	,	PUNCT
easat-3605	347	12	8(3	8(3	NUM
easat-3605	347	13	)	)	PUNCT
easat-3605	347	14	,	,	PUNCT
easat-3605	347	15	3351	3351	NUM
easat-3605	347	16	-	-	SYM
easat-3605	347	17	33514	33514	NUM
easat-3605	347	18	.	.	PUNCT
easat-3605	348	1	[	[	X
easat-3605	348	2	37	37	NUM
easat-3605	348	3	]	]	X
easat-3605	348	4	mahouat	mahouat	NOUN
easat-3605	348	5	,	,	PUNCT
easat-3605	348	6	n.	n.	NOUN
easat-3605	348	7	,	,	PUNCT
easat-3605	348	8	gharrafi	gharrafi	PROPN
easat-3605	348	9	,	,	PUNCT
easat-3605	348	10	m.	m.	NOUN
easat-3605	348	11	,	,	PUNCT
easat-3605	348	12	wissal	wissal	NOUN
easat-3605	348	13	,	,	PUNCT
easat-3605	348	14	h.	h.	PROPN
easat-3605	348	15	,	,	PUNCT
easat-3605	348	16	rachida	rachida	PROPN
easat-3605	348	17	,	,	PUNCT
easat-3605	348	18	b.	b.	PROPN
easat-3605	348	19	,	,	PUNCT
easat-3605	348	20	abdelaziz	abdelaziz	PROPN
easat-3605	348	21	,	,	PUNCT
easat-3605	348	22	b.	b.	PROPN
easat-3605	348	23	,	,	PUNCT
easat-3605	348	24	&	&	CCONJ
easat-3605	348	25	zaim	zaim	PROPN
easat-3605	348	26	,	,	PUNCT
easat-3605	348	27	m.	m.	NOUN
easat-3605	348	28	(	(	PUNCT
easat-3605	348	29	2024	2024	NUM
easat-3605	348	30	)	)	PUNCT
easat-3605	348	31	.	.	PUNCT
easat-3605	349	1	impact	impact	NOUN
easat-3605	349	2	of	of	ADP
easat-3605	349	3	cooperation	cooperation	NOUN
easat-3605	349	4	between	between	ADP
easat-3605	349	5	internal	internal	ADJ
easat-3605	349	6	and	and	CCONJ
easat-3605	349	7	external	external	ADJ
easat-3605	349	8	auditors	auditor	NOUN
easat-3605	349	9	on	on	ADP
easat-3605	349	10	internal	internal	ADJ
easat-3605	349	11	audit	audit	NOUN
easat-3605	349	12	effectiveness	effectiveness	NOUN
easat-3605	349	13	in	in	ADP
easat-3605	349	14	moroccan	moroccan	ADJ
easat-3605	349	15	public	public	ADJ
easat-3605	349	16	companies	company	NOUN
easat-3605	349	17	:	:	PUNCT
easat-3605	349	18	analysis	analysis	NOUN
easat-3605	349	19	using	use	VERB
easat-3605	349	20	the	the	DET
easat-3605	349	21	structural	structural	ADJ
easat-3605	349	22	equation	equation	NOUN
easat-3605	349	23	modeling	modeling	NOUN
easat-3605	349	24	(	(	PUNCT
easat-3605	349	25	sem	sem	NOUN
easat-3605	349	26	)	)	PUNCT
easat-3605	349	27	.	.	PUNCT
easat-3605	350	1	pakistan	pakistan	PROPN
easat-3605	350	2	journal	journal	PROPN
easat-3605	350	3	of	of	ADP
easat-3605	350	4	life	life	NOUN
easat-3605	350	5	and	and	CCONJ
easat-3605	350	6	social	social	ADJ
easat-3605	350	7	sciences	science	NOUN
easat-3605	350	8	(	(	PUNCT
easat-3605	350	9	pjlss	pjlss	ADJ
easat-3605	350	10	)	)	PUNCT
easat-3605	350	11	,	,	PUNCT
easat-3605	350	12	22(2	22(2	NUM
easat-3605	350	13	)	)	PUNCT
easat-3605	350	14	,	,	PUNCT
easat-3605	350	15	7046	7046	NUM
easat-3605	350	16	-	-	SYM
easat-3605	350	17	7059	7059	NUM
easat-3605	350	18	.	.	PUNCT
easat-3605	351	1	[	[	X
easat-3605	351	2	38	38	NUM
easat-3605	351	3	]	]	X
easat-3605	351	4	maxwell	maxwell	PROPN
easat-3605	351	5	,	,	PUNCT
easat-3605	351	6	j.	j.	PROPN
easat-3605	351	7	a.	a.	PROPN
easat-3605	351	8	(	(	PUNCT
easat-3605	351	9	2013	2013	NUM
easat-3605	351	10	)	)	PUNCT
easat-3605	351	11	.	.	PUNCT
easat-3605	352	1	qualitative	qualitative	ADJ
easat-3605	352	2	research	research	NOUN
easat-3605	352	3	design	design	NOUN
easat-3605	352	4	:	:	PUNCT
easat-3605	352	5	an	an	DET
easat-3605	352	6	interactive	interactive	ADJ
easat-3605	352	7	approach	approach	NOUN
easat-3605	352	8	(	(	PUNCT
easat-3605	352	9	3rd	3rd	ADJ
easat-3605	352	10	ed	ed	NOUN
easat-3605	352	11	.	.	PUNCT
easat-3605	352	12	)	)	PUNCT
easat-3605	352	13	.	.	PUNCT
easat-3605	353	1	sage	sage	NOUN
easat-3605	353	2	publications	publication	NOUN
easat-3605	353	3	.	.	PUNCT
easat-3605	354	1	[	[	X
easat-3605	354	2	39	39	NUM
easat-3605	354	3	]	]	SYM
easat-3605	354	4	mihret	mihret	PROPN
easat-3605	354	5	,	,	PUNCT
easat-3605	354	6	d.	d.	PROPN
easat-3605	354	7	g.	g.	PROPN
easat-3605	354	8	,	,	PUNCT
easat-3605	354	9	&	&	CCONJ
easat-3605	354	10	grant	grant	PROPN
easat-3605	354	11	,	,	PUNCT
easat-3605	354	12	b.	b.	PROPN
easat-3605	354	13	(	(	PUNCT
easat-3605	354	14	2020	2020	NUM
easat-3605	354	15	)	)	PUNCT
easat-3605	354	16	.	.	PUNCT
easat-3605	355	1	institutional	institutional	ADJ
easat-3605	355	2	drivers	driver	NOUN
easat-3605	355	3	of	of	ADP
easat-3605	355	4	internal	internal	ADJ
easat-3605	355	5	audit	audit	NOUN
easat-3605	355	6	effectiveness	effectiveness	NOUN
easat-3605	355	7	:	:	PUNCT
easat-3605	355	8	evidence	evidence	NOUN
easat-3605	355	9	from	from	ADP
easat-3605	355	10	developing	develop	VERB
easat-3605	355	11	economies	economy	NOUN
easat-3605	355	12	.	.	PUNCT
easat-3605	356	1	accounting	accounting	NOUN
easat-3605	356	2	research	research	NOUN
easat-3605	356	3	journal	journal	NOUN
easat-3605	356	4	,	,	PUNCT
easat-3605	356	5	33(2	33(2	NUM
easat-3605	356	6	)	)	PUNCT
easat-3605	356	7	,	,	PUNCT
easat-3605	356	8	167	167	NUM
easat-3605	356	9	-	-	SYM
easat-3605	356	10	189	189	NUM
easat-3605	356	11	.	.	PUNCT
easat-3605	357	1	[	[	X
easat-3605	357	2	40	40	NUM
easat-3605	357	3	]	]	X
easat-3605	357	4	mihret	mihret	PROPN
easat-3605	357	5	,	,	PUNCT
easat-3605	357	6	d.	d.	PROPN
easat-3605	357	7	g.	g.	PROPN
easat-3605	357	8	,	,	PUNCT
easat-3605	357	9	&	&	CCONJ
easat-3605	357	10	yismaw	yismaw	PROPN
easat-3605	357	11	,	,	PUNCT
easat-3605	357	12	t.	t.	PROPN
easat-3605	357	13	(	(	PUNCT
easat-3605	357	14	2007	2007	NUM
easat-3605	357	15	)	)	PUNCT
easat-3605	357	16	.	.	PUNCT
easat-3605	358	1	internal	internal	ADJ
easat-3605	358	2	auditing	auditing	NOUN
easat-3605	358	3	and	and	CCONJ
easat-3605	358	4	organizational	organizational	ADJ
easat-3605	358	5	performance	performance	NOUN
easat-3605	358	6	:	:	PUNCT
easat-3605	358	7	evidence	evidence	NOUN
easat-3605	358	8	from	from	ADP
easat-3605	358	9	the	the	DET
easat-3605	358	10	public	public	ADJ
easat-3605	358	11	sector	sector	NOUN
easat-3605	358	12	in	in	ADP
easat-3605	358	13	ethiopia	ethiopia	PROPN
easat-3605	358	14	.	.	PUNCT
easat-3605	359	1	managerial	managerial	ADJ
easat-3605	359	2	auditing	auditing	NOUN
easat-3605	359	3	journal	journal	NOUN
easat-3605	359	4	,	,	PUNCT
easat-3605	359	5	22(5	22(5	NOUN
easat-3605	359	6	)	)	PUNCT
easat-3605	359	7	,	,	PUNCT
easat-3605	359	8	501	501	NUM
easat-3605	359	9	-	-	SYM
easat-3605	359	10	509	509	NUM
easat-3605	359	11	.	.	PUNCT
easat-3605	360	1	[	[	X
easat-3605	360	2	41	41	NUM
easat-3605	360	3	]	]	SYM
easat-3605	360	4	nacer	nacer	NOUN
easat-3605	360	5	,	,	PUNCT
easat-3605	360	6	m.	m.	NOUN
easat-3605	360	7	,	,	PUNCT
easat-3605	360	8	hafsa	hafsa	PROPN
easat-3605	360	9	,	,	PUNCT
easat-3605	360	10	l.	l.	PROPN
easat-3605	360	11	,	,	PUNCT
easat-3605	360	12	abderrahim	abderrahim	PROPN
easat-3605	360	13	,	,	PUNCT
easat-3605	360	14	b.	b.	PROPN
easat-3605	360	15	,	,	PUNCT
easat-3605	360	16	&	&	CCONJ
easat-3605	360	17	ibtissam	ibtissam	PROPN
easat-3605	360	18	,	,	PUNCT
easat-3605	360	19	a.	a.	NOUN
easat-3605	360	20	(	(	PUNCT
easat-3605	360	21	2024	2024	NUM
easat-3605	360	22	)	)	PUNCT
easat-3605	360	23	.	.	PUNCT
easat-3605	360	24	proposal	proposal	NOUN
easat-3605	360	25	for	for	ADP
easat-3605	360	26	a	a	DET
easat-3605	360	27	conceptual	conceptual	ADJ
easat-3605	360	28	model	model	NOUN
easat-3605	360	29	on	on	ADP
easat-3605	360	30	the	the	DET
easat-3605	360	31	role	role	NOUN
easat-3605	360	32	of	of	ADP
easat-3605	360	33	digitalization	digitalization	NOUN
easat-3605	360	34	in	in	ADP
easat-3605	360	35	improving	improve	VERB
easat-3605	360	36	external	external	ADJ
easat-3605	360	37	audit	audit	NOUN
easat-3605	360	38	quality	quality	NOUN
easat-3605	360	39	.	.	PUNCT
easat-3605	361	1	pakistan	pakistan	PROPN
easat-3605	361	2	journal	journal	PROPN
easat-3605	361	3	of	of	ADP
easat-3605	361	4	life	life	NOUN
easat-3605	361	5	and	and	CCONJ
easat-3605	361	6	social	social	ADJ
easat-3605	361	7	sciences	science	NOUN
easat-3605	361	8	(	(	PUNCT
easat-3605	361	9	pjlss	pjlss	ADJ
easat-3605	361	10	)	)	PUNCT
easat-3605	361	11	,	,	PUNCT
easat-3605	361	12	22(2	22(2	NUM
easat-3605	361	13	)	)	PUNCT
easat-3605	361	14	36503658	36503658	NUM
easat-3605	361	15	.	.	PUNCT
easat-3605	362	1	http://www.pjlss.edu.pk/archive.htm	http://www.pjlss.edu.pk/archive.htm	PROPN
easat-3605	362	2	doi	doi	NOUN
easat-3605	362	3	:	:	PUNCT
easat-3605	362	4	10.57239	10.57239	NUM
easat-3605	362	5	/	/	SYM
easat-3605	362	6	pjlss-2024	pjlss-2024	ADJ
easat-3605	362	7	-	-	PUNCT
easat-3605	362	8	22.2.00267	22.2.00267	ADJ
easat-3605	362	9	7429	7429	NUM
easat-3605	362	10	edelweiss	edelweiss	PROPN
easat-3605	362	11	applied	apply	VERB
easat-3605	362	12	science	science	NOUN
easat-3605	362	13	and	and	CCONJ
easat-3605	362	14	technology	technology	NOUN
easat-3605	362	15	issn	issn	PROPN
easat-3605	362	16	:	:	PUNCT
easat-3605	362	17	2576	2576	NUM
easat-3605	362	18	-	-	SYM
easat-3605	362	19	8484	8484	NUM
easat-3605	362	20	vol	vol	NOUN
easat-3605	362	21	.	.	PROPN
easat-3605	362	22	8	8	NUM
easat-3605	362	23	,	,	PUNCT
easat-3605	362	24	no	no	INTJ
easat-3605	362	25	.	.	NOUN
easat-3605	362	26	6	6	NUM
easat-3605	362	27	:	:	PUNCT
easat-3605	362	28	7419	7419	NUM
easat-3605	362	29	-	-	SYM
easat-3605	362	30	7429	7429	NUM
easat-3605	362	31	,	,	PUNCT
easat-3605	362	32	2024	2024	NUM
easat-3605	362	33	doi	doi	NOUN
easat-3605	362	34	:	:	PUNCT
easat-3605	362	35	10.55214/25768484.v8i6.3605	10.55214/25768484.v8i6.3605	NUM
easat-3605	362	36	©	©	PROPN
easat-3605	362	37	2024	2024	NUM
easat-3605	362	38	by	by	ADP
easat-3605	362	39	the	the	DET
easat-3605	362	40	author	author	NOUN
easat-3605	362	41	;	;	PUNCT
easat-3605	362	42	licensee	licensee	PROPN
easat-3605	362	43	learning	learning	NOUN
easat-3605	362	44	gate	gate	NOUN
easat-3605	363	1	[	[	X
easat-3605	363	2	42	42	NUM
easat-3605	363	3	]	]	SYM
easat-3605	363	4	ngu	ngu	PROPN
easat-3605	363	5	,	,	PUNCT
easat-3605	363	6	j.	j.	PROPN
easat-3605	363	7	,	,	PUNCT
easat-3605	363	8	&	&	CCONJ
easat-3605	363	9	smith	smith	PROPN
easat-3605	363	10	,	,	PUNCT
easat-3605	363	11	r.	r.	PROPN
easat-3605	363	12	(	(	PUNCT
easat-3605	363	13	2022	2022	NUM
easat-3605	363	14	)	)	PUNCT
easat-3605	363	15	.	.	PUNCT
easat-3605	364	1	"	"	PUNCT
easat-3605	364	2	the	the	DET
easat-3605	364	3	effect	effect	NOUN
easat-3605	364	4	of	of	ADP
easat-3605	364	5	external	external	ADJ
easat-3605	364	6	regulatory	regulatory	ADJ
easat-3605	364	7	pressures	pressure	NOUN
easat-3605	364	8	on	on	ADP
easat-3605	364	9	internal	internal	ADJ
easat-3605	364	10	audits	audits	NOUN
easat-3605	364	11	in	in	ADP
easat-3605	364	12	public	public	ADJ
easat-3605	364	13	enterprises	enterprise	NOUN
easat-3605	364	14	.	.	PUNCT
easat-3605	364	15	"	"	PUNCT
easat-3605	365	1	auditing	audit	VERB
easat-3605	365	2	:	:	PUNCT
easat-3605	365	3	a	a	DET
easat-3605	365	4	journal	journal	NOUN
easat-3605	365	5	of	of	ADP
easat-3605	365	6	practice	practice	NOUN
easat-3605	365	7	&	&	CCONJ
easat-3605	365	8	theory	theory	NOUN
easat-3605	365	9	,	,	PUNCT
easat-3605	365	10	41(2	41(2	NUM
easat-3605	365	11	)	)	PUNCT
easat-3605	365	12	,	,	PUNCT
easat-3605	365	13	88	88	NUM
easat-3605	365	14	-	-	SYM
easat-3605	365	15	103	103	NUM
easat-3605	365	16	.	.	PUNCT
easat-3605	366	1	[	[	X
easat-3605	366	2	43	43	NUM
easat-3605	366	3	]	]	X
easat-3605	366	4	nowell	nowell	PROPN
easat-3605	366	5	,	,	PUNCT
easat-3605	366	6	l.	l.	PROPN
easat-3605	366	7	s.	s.	PROPN
easat-3605	366	8	,	,	PUNCT
easat-3605	366	9	norris	norris	PROPN
easat-3605	366	10	,	,	PUNCT
easat-3605	366	11	j.	j.	PROPN
easat-3605	366	12	m.	m.	PROPN
easat-3605	366	13	,	,	PUNCT
easat-3605	366	14	white	white	PROPN
easat-3605	366	15	,	,	PUNCT
easat-3605	366	16	d.	d.	PROPN
easat-3605	366	17	e.	e.	PROPN
easat-3605	366	18	,	,	PUNCT
easat-3605	366	19	&	&	CCONJ
easat-3605	366	20	moules	moules	PROPN
easat-3605	366	21	,	,	PUNCT
easat-3605	366	22	n.	n.	PROPN
easat-3605	366	23	j.	j.	PROPN
easat-3605	366	24	(	(	PUNCT
easat-3605	366	25	2017	2017	NUM
easat-3605	366	26	)	)	PUNCT
easat-3605	366	27	.	.	PUNCT
easat-3605	367	1	thematic	thematic	ADJ
easat-3605	367	2	analysis	analysis	NOUN
easat-3605	367	3	:	:	PUNCT
easat-3605	367	4	striving	strive	VERB
easat-3605	367	5	to	to	PART
easat-3605	367	6	meet	meet	VERB
easat-3605	367	7	the	the	DET
easat-3605	367	8	trustworthiness	trustworthiness	NOUN
easat-3605	367	9	criteria	criterion	NOUN
easat-3605	367	10	.	.	PUNCT
easat-3605	368	1	international	international	ADJ
easat-3605	368	2	journal	journal	NOUN
easat-3605	368	3	of	of	ADP
easat-3605	368	4	qualitative	qualitative	ADJ
easat-3605	368	5	methods	method	NOUN
easat-3605	368	6	,	,	PUNCT
easat-3605	368	7	16(1	16(1	NUM
easat-3605	368	8	)	)	PUNCT
easat-3605	368	9	,	,	PUNCT
easat-3605	368	10	1	1	NUM
easat-3605	368	11	-	-	SYM
easat-3605	368	12	13	13	NUM
easat-3605	368	13	.	.	PUNCT
easat-3605	369	1	[	[	X
easat-3605	369	2	44	44	NUM
easat-3605	369	3	]	]	SYM
easat-3605	369	4	onumah	onumah	PROPN
easat-3605	369	5	,	,	PUNCT
easat-3605	369	6	j.	j.	PROPN
easat-3605	369	7	m.	m.	PROPN
easat-3605	369	8	,	,	PUNCT
easat-3605	369	9	&	&	CCONJ
easat-3605	369	10	yao	yao	PROPN
easat-3605	369	11	,	,	PUNCT
easat-3605	369	12	r.	r.	PROPN
easat-3605	369	13	(	(	PUNCT
easat-3605	369	14	2012	2012	NUM
easat-3605	369	15	)	)	PUNCT
easat-3605	369	16	.	.	PUNCT
easat-3605	370	1	internal	internal	ADJ
easat-3605	370	2	audit	audit	NOUN
easat-3605	370	3	in	in	ADP
easat-3605	370	4	the	the	DET
easat-3605	370	5	public	public	ADJ
easat-3605	370	6	sector	sector	NOUN
easat-3605	370	7	:	:	PUNCT
easat-3605	370	8	a	a	DET
easat-3605	370	9	review	review	NOUN
easat-3605	370	10	of	of	ADP
easat-3605	370	11	literature	literature	NOUN
easat-3605	370	12	.	.	PUNCT
easat-3605	371	1	public	public	ADJ
easat-3605	371	2	sector	sector	NOUN
easat-3605	371	3	accounting	accounting	NOUN
easat-3605	371	4	and	and	CCONJ
easat-3605	371	5	finance	finance	NOUN
easat-3605	371	6	review	review	NOUN
easat-3605	371	7	,	,	PUNCT
easat-3605	371	8	2(3	2(3	NUM
easat-3605	371	9	)	)	PUNCT
easat-3605	371	10	,	,	PUNCT
easat-3605	371	11	23	23	NUM
easat-3605	371	12	-	-	SYM
easat-3605	371	13	34	34	NUM
easat-3605	371	14	.	.	PUNCT
easat-3605	372	1	[	[	X
easat-3605	372	2	45	45	NUM
easat-3605	372	3	]	]	X
easat-3605	372	4	palinkas	palinkas	PROPN
easat-3605	372	5	,	,	PUNCT
easat-3605	372	6	l.	l.	PROPN
easat-3605	372	7	a.	a.	PROPN
easat-3605	372	8	,	,	PUNCT
easat-3605	372	9	horwitz	horwitz	PROPN
easat-3605	372	10	,	,	PUNCT
easat-3605	372	11	s.	s.	PROPN
easat-3605	372	12	m.	m.	PROPN
easat-3605	372	13	,	,	PUNCT
easat-3605	372	14	green	green	NOUN
easat-3605	372	15	,	,	PUNCT
easat-3605	372	16	c.	c.	PROPN
easat-3605	372	17	a.	a.	PROPN
easat-3605	372	18	,	,	PUNCT
easat-3605	372	19	wisdom	wisdom	NOUN
easat-3605	372	20	,	,	PUNCT
easat-3605	372	21	j.	j.	PROPN
easat-3605	372	22	p.	p.	PROPN
easat-3605	372	23	,	,	PUNCT
easat-3605	372	24	duan	duan	PROPN
easat-3605	372	25	,	,	PUNCT
easat-3605	372	26	n.	n.	PROPN
easat-3605	372	27	,	,	PUNCT
easat-3605	372	28	&	&	CCONJ
easat-3605	372	29	hoagwood	hoagwood	PROPN
easat-3605	372	30	,	,	PUNCT
easat-3605	372	31	k.	k.	PROPN
easat-3605	372	32	(	(	PUNCT
easat-3605	372	33	2015	2015	NUM
easat-3605	372	34	)	)	PUNCT
easat-3605	372	35	.	.	PUNCT
easat-3605	373	1	purposeful	purposeful	ADJ
easat-3605	373	2	sampling	sampling	NOUN
easat-3605	373	3	for	for	ADP
easat-3605	373	4	qualitative	qualitative	ADJ
easat-3605	373	5	data	datum	NOUN
easat-3605	373	6	collection	collection	NOUN
easat-3605	373	7	and	and	CCONJ
easat-3605	373	8	analysis	analysis	NOUN
easat-3605	373	9	in	in	ADP
easat-3605	373	10	mixed	mixed	ADJ
easat-3605	373	11	method	method	NOUN
easat-3605	373	12	implementation	implementation	NOUN
easat-3605	373	13	research	research	NOUN
easat-3605	373	14	.	.	PUNCT
easat-3605	374	1	administration	administration	NOUN
easat-3605	374	2	and	and	CCONJ
easat-3605	374	3	policy	policy	NOUN
easat-3605	374	4	in	in	ADP
easat-3605	374	5	mental	mental	ADJ
easat-3605	374	6	health	health	NOUN
easat-3605	374	7	and	and	CCONJ
easat-3605	374	8	mental	mental	ADJ
easat-3605	374	9	health	health	NOUN
easat-3605	374	10	services	service	NOUN
easat-3605	374	11	research	research	NOUN
easat-3605	374	12	,	,	PUNCT
easat-3605	374	13	42(5	42(5	NUM
easat-3605	374	14	)	)	PUNCT
easat-3605	374	15	,	,	PUNCT
easat-3605	374	16	533	533	NUM
easat-3605	374	17	-	-	SYM
easat-3605	374	18	544	544	NUM
easat-3605	374	19	.	.	PUNCT
easat-3605	375	1	[	[	X
easat-3605	375	2	46	46	NUM
easat-3605	375	3	]	]	X
easat-3605	375	4	patton	patton	PROPN
easat-3605	375	5	,	,	PUNCT
easat-3605	375	6	m.	m.	NOUN
easat-3605	375	7	q.	q.	PROPN
easat-3605	375	8	(	(	PUNCT
easat-3605	375	9	2015	2015	NUM
easat-3605	375	10	)	)	PUNCT
easat-3605	375	11	.	.	PUNCT
easat-3605	376	1	qualitative	qualitative	ADJ
easat-3605	376	2	research	research	PROPN
easat-3605	376	3	&	&	CCONJ
easat-3605	376	4	evaluation	evaluation	NOUN
easat-3605	376	5	methods	method	NOUN
easat-3605	376	6	:	:	PUNCT
easat-3605	376	7	integrating	integrate	VERB
easat-3605	376	8	theory	theory	NOUN
easat-3605	376	9	and	and	CCONJ
easat-3605	376	10	practice	practice	NOUN
easat-3605	376	11	(	(	PUNCT
easat-3605	376	12	4th	4th	ADJ
easat-3605	376	13	ed	ed	NOUN
easat-3605	376	14	.	.	PUNCT
easat-3605	376	15	)	)	PUNCT
easat-3605	376	16	.	.	PUNCT
easat-3605	377	1	sage	sage	NOUN
easat-3605	377	2	publications	publication	NOUN
easat-3605	377	3	.	.	PUNCT
easat-3605	378	1	[	[	X
easat-3605	378	2	47	47	NUM
easat-3605	378	3	]	]	X
easat-3605	378	4	pereira	pereira	PROPN
easat-3605	378	5	,	,	PUNCT
easat-3605	378	6	r.	r.	PROPN
easat-3605	378	7	&	&	CCONJ
easat-3605	378	8	tan	tan	PROPN
easat-3605	378	9	,	,	PUNCT
easat-3605	378	10	a.	a.	NOUN
easat-3605	378	11	(	(	PUNCT
easat-3605	378	12	2020	2020	NUM
easat-3605	378	13	)	)	PUNCT
easat-3605	378	14	.	.	PUNCT
easat-3605	379	1	"	"	PUNCT
easat-3605	379	2	regulatory	regulatory	ADJ
easat-3605	379	3	frameworks	framework	NOUN
easat-3605	379	4	and	and	CCONJ
easat-3605	379	5	internal	internal	ADJ
easat-3605	379	6	audit	audit	NOUN
easat-3605	379	7	practices	practice	NOUN
easat-3605	379	8	in	in	ADP
easat-3605	379	9	the	the	DET
easat-3605	379	10	public	public	ADJ
easat-3605	379	11	sector	sector	NOUN
easat-3605	379	12	.	.	PUNCT
easat-3605	379	13	"	"	PUNCT
easat-3605	380	1	public	public	ADJ
easat-3605	380	2	money	money	NOUN
easat-3605	380	3	&	&	CCONJ
easat-3605	380	4	management	management	PROPN
easat-3605	380	5	,	,	PUNCT
easat-3605	380	6	40(5	40(5	NOUN
easat-3605	380	7	)	)	PUNCT
easat-3605	380	8	,	,	PUNCT
easat-3605	380	9	380	380	NUM
easat-3605	380	10	-	-	SYM
easat-3605	380	11	394	394	NUM
easat-3605	380	12	.	.	PUNCT
easat-3605	381	1	[	[	X
easat-3605	381	2	48	48	NUM
easat-3605	381	3	]	]	X
easat-3605	381	4	pereira	pereira	PROPN
easat-3605	381	5	,	,	PUNCT
easat-3605	381	6	r.	r.	PROPN
easat-3605	381	7	(	(	PUNCT
easat-3605	381	8	2021	2021	NUM
easat-3605	381	9	)	)	PUNCT
easat-3605	381	10	.	.	PUNCT
easat-3605	382	1	"	"	PUNCT
easat-3605	382	2	the	the	DET
easat-3605	382	3	role	role	NOUN
easat-3605	382	4	of	of	ADP
easat-3605	382	5	internal	internal	ADJ
easat-3605	382	6	audit	audit	NOUN
easat-3605	382	7	in	in	ADP
easat-3605	382	8	achieving	achieve	VERB
easat-3605	382	9	good	good	ADJ
easat-3605	382	10	governance	governance	NOUN
easat-3605	382	11	in	in	ADP
easat-3605	382	12	public	public	ADJ
easat-3605	382	13	sector	sector	NOUN
easat-3605	382	14	organizations	organization	NOUN
easat-3605	382	15	.	.	PUNCT
easat-3605	382	16	"	"	PUNCT
easat-3605	383	1	journal	journal	NOUN
easat-3605	383	2	of	of	ADP
easat-3605	383	3	governance	governance	NOUN
easat-3605	383	4	and	and	CCONJ
easat-3605	383	5	public	public	ADJ
easat-3605	383	6	policy	policy	NOUN
easat-3605	383	7	,	,	PUNCT
easat-3605	383	8	28(2	28(2	NUM
easat-3605	383	9	)	)	PUNCT
easat-3605	383	10	,	,	PUNCT
easat-3605	383	11	52	52	NUM
easat-3605	383	12	-	-	SYM
easat-3605	383	13	70	70	NUM
easat-3605	383	14	.	.	PUNCT
easat-3605	384	1	[	[	X
easat-3605	384	2	49	49	NUM
easat-3605	384	3	]	]	PUNCT
easat-3605	384	4	saldana	saldana	PROPN
easat-3605	384	5	,	,	PUNCT
easat-3605	384	6	j.	j.	PROPN
easat-3605	384	7	(	(	PUNCT
easat-3605	384	8	2016	2016	NUM
easat-3605	384	9	)	)	PUNCT
easat-3605	384	10	.	.	PUNCT
easat-3605	385	1	the	the	DET
easat-3605	385	2	coding	code	VERB
easat-3605	385	3	manual	manual	NOUN
easat-3605	385	4	for	for	ADP
easat-3605	385	5	qualitative	qualitative	ADJ
easat-3605	385	6	researchers	researcher	NOUN
easat-3605	385	7	(	(	PUNCT
easat-3605	385	8	3rd	3rd	ADJ
easat-3605	385	9	ed	ed	NOUN
easat-3605	385	10	.	.	PUNCT
easat-3605	385	11	)	)	PUNCT
easat-3605	385	12	.	.	PUNCT
easat-3605	386	1	sage	sage	NOUN
easat-3605	386	2	publications	publication	NOUN
easat-3605	386	3	.	.	PUNCT
easat-3605	387	1	[	[	X
easat-3605	387	2	50	50	NUM
easat-3605	387	3	]	]	PUNCT
easat-3605	387	4	seidman	seidman	PROPN
easat-3605	387	5	,	,	PUNCT
easat-3605	387	6	i.	i.	PROPN
easat-3605	387	7	(	(	PUNCT
easat-3605	387	8	2019	2019	NUM
easat-3605	387	9	)	)	PUNCT
easat-3605	387	10	.	.	PUNCT
easat-3605	388	1	interviewing	interview	VERB
easat-3605	388	2	as	as	ADP
easat-3605	388	3	qualitative	qualitative	ADJ
easat-3605	388	4	research	research	NOUN
easat-3605	388	5	:	:	PUNCT
easat-3605	388	6	a	a	DET
easat-3605	388	7	guide	guide	NOUN
easat-3605	388	8	for	for	ADP
easat-3605	388	9	researchers	researcher	NOUN
easat-3605	388	10	in	in	ADP
easat-3605	388	11	education	education	NOUN
easat-3605	388	12	and	and	CCONJ
easat-3605	388	13	the	the	DET
easat-3605	388	14	social	social	ADJ
easat-3605	388	15	sciences	science	NOUN
easat-3605	388	16	(	(	PUNCT
easat-3605	388	17	5th	5th	ADJ
easat-3605	388	18	ed	ed	NOUN
easat-3605	388	19	.	.	PUNCT
easat-3605	388	20	)	)	PUNCT
easat-3605	388	21	.	.	PUNCT
easat-3605	389	1	teachers	teacher	NOUN
easat-3605	389	2	college	college	PROPN
easat-3605	389	3	press	press	PROPN
easat-3605	389	4	.	.	PUNCT
easat-3605	390	1	[	[	X
easat-3605	390	2	51	51	NUM
easat-3605	390	3	]	]	PUNCT
easat-3605	390	4	shohihah	shohihah	NOUN
easat-3605	390	5	,	,	PUNCT
easat-3605	390	6	f.	f.	PROPN
easat-3605	390	7	,	,	PUNCT
easat-3605	390	8	djamhuri	djamhuri	PROPN
easat-3605	390	9	,	,	PUNCT
easat-3605	390	10	d.	d.	PROPN
easat-3605	390	11	,	,	PUNCT
easat-3605	390	12	&	&	CCONJ
easat-3605	390	13	purwanti	purwanti	PROPN
easat-3605	390	14	,	,	PUNCT
easat-3605	390	15	d.	d.	PROPN
easat-3605	390	16	(	(	PUNCT
easat-3605	390	17	2018	2018	NUM
easat-3605	390	18	)	)	PUNCT
easat-3605	390	19	.	.	PUNCT
easat-3605	391	1	the	the	DET
easat-3605	391	2	effect	effect	NOUN
easat-3605	391	3	of	of	ADP
easat-3605	391	4	independence	independence	NOUN
easat-3605	391	5	on	on	ADP
easat-3605	391	6	audit	audit	NOUN
easat-3605	391	7	quality	quality	NOUN
easat-3605	391	8	:	:	PUNCT
easat-3605	391	9	evidence	evidence	NOUN
easat-3605	391	10	from	from	ADP
easat-3605	391	11	the	the	DET
easat-3605	391	12	indonesian	indonesian	ADJ
easat-3605	391	13	public	public	ADJ
easat-3605	391	14	sector	sector	NOUN
easat-3605	391	15	.	.	PUNCT
easat-3605	392	1	jurnal	jurnal	PROPN
easat-3605	392	2	akuntansi	akuntansi	PROPN
easat-3605	392	3	,	,	PUNCT
easat-3605	392	4	22(3	22(3	NUM
easat-3605	392	5	)	)	PUNCT
easat-3605	392	6	,	,	PUNCT
easat-3605	392	7	321	321	NUM
easat-3605	392	8	-	-	SYM
easat-3605	392	9	336	336	NUM
easat-3605	392	10	.	.	PUNCT
easat-3605	393	1	[	[	X
easat-3605	393	2	52	52	NUM
easat-3605	393	3	]	]	SYM
easat-3605	393	4	tackie	tackie	NOUN
easat-3605	393	5	,	,	PUNCT
easat-3605	393	6	r.	r.	PROPN
easat-3605	393	7	,	,	PUNCT
easat-3605	393	8	adusei	adusei	NOUN
easat-3605	393	9	,	,	PUNCT
easat-3605	393	10	m.	m.	NOUN
easat-3605	393	11	,	,	PUNCT
easat-3605	393	12	&	&	CCONJ
easat-3605	393	13	agyemang	agyemang	PROPN
easat-3605	393	14	,	,	PUNCT
easat-3605	393	15	g.	g.	PROPN
easat-3605	393	16	(	(	PUNCT
easat-3605	393	17	2016	2016	NUM
easat-3605	393	18	)	)	PUNCT
easat-3605	393	19	.	.	PUNCT
easat-3605	394	1	the	the	DET
easat-3605	394	2	impact	impact	NOUN
easat-3605	394	3	of	of	ADP
easat-3605	394	4	audit	audit	NOUN
easat-3605	394	5	committee	committee	NOUN
easat-3605	394	6	characteristics	characteristic	NOUN
easat-3605	394	7	on	on	ADP
easat-3605	394	8	the	the	DET
easat-3605	394	9	internal	internal	ADJ
easat-3605	394	10	audit	audit	NOUN
easat-3605	394	11	function	function	NOUN
easat-3605	394	12	in	in	ADP
easat-3605	394	13	public	public	ADJ
easat-3605	394	14	institutions	institution	NOUN
easat-3605	394	15	:	:	PUNCT
easat-3605	394	16	evidence	evidence	NOUN
easat-3605	394	17	from	from	ADP
easat-3605	394	18	ghana	ghana	PROPN
easat-3605	394	19	.	.	PUNCT
easat-3605	395	1	journal	journal	PROPN
easat-3605	395	2	of	of	ADP
easat-3605	395	3	accounting	accounting	NOUN
easat-3605	395	4	and	and	CCONJ
easat-3605	395	5	finance	finance	NOUN
easat-3605	395	6	,	,	PUNCT
easat-3605	395	7	16(1	16(1	NUM
easat-3605	395	8	)	)	PUNCT
easat-3605	395	9	,	,	PUNCT
easat-3605	395	10	97	97	NUM
easat-3605	395	11	-	-	SYM
easat-3605	395	12	113	113	NUM
easat-3605	395	13	.	.	PUNCT
easat-3605	396	1	[	[	X
easat-3605	396	2	53	53	NUM
easat-3605	396	3	]	]	PUNCT
easat-3605	396	4	tan	tan	PROPN
easat-3605	396	5	,	,	PUNCT
easat-3605	396	6	p.	p.	PROPN
easat-3605	396	7	&	&	CCONJ
easat-3605	396	8	smith	smith	PROPN
easat-3605	396	9	,	,	PUNCT
easat-3605	396	10	j.	j.	PROPN
easat-3605	396	11	(	(	PUNCT
easat-3605	396	12	2021	2021	NUM
easat-3605	396	13	)	)	PUNCT
easat-3605	396	14	.	.	PUNCT
easat-3605	397	1	"	"	PUNCT
easat-3605	397	2	crisis	crisis	NOUN
easat-3605	397	3	management	management	NOUN
easat-3605	397	4	and	and	CCONJ
easat-3605	397	5	public	public	ADJ
easat-3605	397	6	sector	sector	NOUN
easat-3605	397	7	internal	internal	ADJ
easat-3605	397	8	audits	audits	NOUN
easat-3605	397	9	:	:	PUNCT
easat-3605	397	10	impact	impact	NOUN
easat-3605	397	11	of	of	ADP
easat-3605	397	12	economic	economic	ADJ
easat-3605	397	13	turmoil	turmoil	NOUN
easat-3605	397	14	.	.	PUNCT
easat-3605	397	15	"	"	PUNCT
easat-3605	398	1	international	international	ADJ
easat-3605	398	2	journal	journal	NOUN
easat-3605	398	3	of	of	ADP
easat-3605	398	4	public	public	ADJ
easat-3605	398	5	sector	sector	NOUN
easat-3605	398	6	auditing	auditing	NOUN
easat-3605	398	7	,	,	PUNCT
easat-3605	398	8	39(2	39(2	NUM
easat-3605	398	9	)	)	PUNCT
easat-3605	398	10	,	,	PUNCT
easat-3605	398	11	105	105	NUM
easat-3605	398	12	-	-	SYM
easat-3605	398	13	121	121	NUM
easat-3605	398	14	.	.	PUNCT
easat-3605	399	1	[	[	X
easat-3605	399	2	54	54	NUM
easat-3605	399	3	]	]	X
easat-3605	399	4	van	van	PROPN
easat-3605	399	5	der	der	PROPN
easat-3605	399	6	schyf	schyf	NOUN
easat-3605	399	7	,	,	PUNCT
easat-3605	399	8	a.	a.	NOUN
easat-3605	399	9	(	(	PUNCT
easat-3605	399	10	2000	2000	NUM
easat-3605	399	11	)	)	PUNCT
easat-3605	399	12	.	.	PUNCT
easat-3605	400	1	the	the	DET
easat-3605	400	2	importance	importance	NOUN
easat-3605	400	3	of	of	ADP
easat-3605	400	4	a	a	DET
easat-3605	400	5	strategic	strategic	ADJ
easat-3605	400	6	audit	audit	NOUN
easat-3605	400	7	plan	plan	NOUN
easat-3605	400	8	in	in	ADP
easat-3605	400	9	public	public	ADJ
easat-3605	400	10	sector	sector	NOUN
easat-3605	400	11	auditing	auditing	NOUN
easat-3605	400	12	.	.	PUNCT
easat-3605	401	1	journal	journal	PROPN
easat-3605	401	2	of	of	ADP
easat-3605	401	3	public	public	ADJ
easat-3605	401	4	administration	administration	NOUN
easat-3605	401	5	,	,	PUNCT
easat-3605	401	6	35(2	35(2	NUM
easat-3605	401	7	)	)	PUNCT
easat-3605	401	8	,	,	PUNCT
easat-3605	401	9	17	17	NUM
easat-3605	401	10	-	-	SYM
easat-3605	401	11	22	22	NUM
easat-3605	401	12	.	.	PUNCT
easat-3605	402	1	[	[	X
easat-3605	402	2	55	55	NUM
easat-3605	402	3	]	]	X
easat-3605	402	4	van	van	PROPN
easat-3605	402	5	gansberghe	gansberghe	NOUN
easat-3605	402	6	,	,	PUNCT
easat-3605	402	7	c.	c.	PROPN
easat-3605	402	8	(	(	PUNCT
easat-3605	402	9	2005	2005	NUM
easat-3605	402	10	)	)	PUNCT
easat-3605	402	11	.	.	PUNCT
easat-3605	403	1	internal	internal	ADJ
easat-3605	403	2	auditing	auditing	NOUN
easat-3605	403	3	:	:	PUNCT
easat-3605	403	4	a	a	DET
easat-3605	403	5	management	management	NOUN
easat-3605	403	6	tool	tool	NOUN
easat-3605	403	7	for	for	ADP
easat-3605	403	8	the	the	DET
easat-3605	403	9	21st	21st	ADJ
easat-3605	403	10	century	century	NOUN
easat-3605	403	11	.	.	PUNCT
easat-3605	404	1	journal	journal	NOUN
easat-3605	404	2	of	of	ADP
easat-3605	404	3	financial	financial	ADJ
easat-3605	404	4	transformation	transformation	NOUN
easat-3605	404	5	,	,	PUNCT
easat-3605	404	6	10(1	10(1	NUM
easat-3605	404	7	)	)	PUNCT
easat-3605	404	8	,	,	PUNCT
easat-3605	404	9	67	67	NUM
easat-3605	404	10	-	-	SYM
easat-3605	404	11	74	74	NUM
easat-3605	404	12	.	.	PUNCT
easat-3605	405	1	[	[	X
easat-3605	405	2	56	56	NUM
easat-3605	405	3	]	]	X
easat-3605	405	4	veiga	veiga	ADJ
easat-3605	405	5	,	,	PUNCT
easat-3605	405	6	m.	m.	NOUN
easat-3605	405	7	,	,	PUNCT
easat-3605	405	8	&	&	CCONJ
easat-3605	405	9	alves	alves	PROPN
easat-3605	405	10	,	,	PUNCT
easat-3605	405	11	f.	f.	PROPN
easat-3605	405	12	(	(	PUNCT
easat-3605	405	13	2023	2023	NUM
easat-3605	405	14	)	)	PUNCT
easat-3605	405	15	.	.	PUNCT
easat-3605	406	1	"	"	PUNCT
easat-3605	406	2	examining	examine	VERB
easat-3605	406	3	the	the	DET
easat-3605	406	4	impact	impact	NOUN
easat-3605	406	5	of	of	ADP
easat-3605	406	6	technological	technological	ADJ
easat-3605	406	7	advancements	advancement	NOUN
easat-3605	406	8	on	on	ADP
easat-3605	406	9	public	public	ADJ
easat-3605	406	10	sector	sector	NOUN
easat-3605	406	11	internal	internal	ADJ
easat-3605	406	12	auditing	auditing	NOUN
easat-3605	406	13	.	.	PUNCT
easat-3605	406	14	"	"	PUNCT
easat-3605	407	1	international	international	ADJ
easat-3605	407	2	journal	journal	NOUN
easat-3605	407	3	of	of	ADP
easat-3605	407	4	technology	technology	NOUN
easat-3605	407	5	and	and	CCONJ
easat-3605	407	6	public	public	ADJ
easat-3605	407	7	sector	sector	NOUN
easat-3605	407	8	management	management	NOUN
easat-3605	407	9	,	,	PUNCT
easat-3605	407	10	12(1	12(1	NUM
easat-3605	407	11	)	)	PUNCT
easat-3605	407	12	,	,	PUNCT
easat-3605	407	13	65	65	NUM
easat-3605	407	14	-	-	SYM
easat-3605	407	15	82	82	NUM
easat-3605	407	16	.	.	PUNCT
easat-3605	408	1	[	[	X
easat-3605	408	2	57	57	NUM
easat-3605	408	3	]	]	SYM
easat-3605	408	4	voss	voss	PROPN
easat-3605	408	5	,	,	PUNCT
easat-3605	408	6	c.	c.	NOUN
easat-3605	408	7	,	,	PUNCT
easat-3605	408	8	tsikriktsis	tsikriktsis	NOUN
easat-3605	408	9	,	,	PUNCT
easat-3605	408	10	n.	n.	NOUN
easat-3605	408	11	,	,	PUNCT
easat-3605	408	12	&	&	CCONJ
easat-3605	408	13	frohlich	frohlich	PROPN
easat-3605	408	14	,	,	PUNCT
easat-3605	408	15	m.	m.	NOUN
easat-3605	408	16	(	(	PUNCT
easat-3605	408	17	2016	2016	NUM
easat-3605	408	18	)	)	PUNCT
easat-3605	408	19	.	.	PUNCT
easat-3605	409	1	case	case	NOUN
easat-3605	409	2	research	research	NOUN
easat-3605	409	3	in	in	ADP
easat-3605	409	4	operations	operation	NOUN
easat-3605	409	5	management	management	NOUN
easat-3605	409	6	.	.	PUNCT
easat-3605	410	1	international	international	ADJ
easat-3605	410	2	journal	journal	PROPN
easat-3605	410	3	of	of	ADP
easat-3605	410	4	operations	operation	NOUN
easat-3605	410	5	&	&	CCONJ
easat-3605	410	6	production	production	NOUN
easat-3605	410	7	management	management	NOUN
easat-3605	410	8	,	,	PUNCT
easat-3605	410	9	26(3	26(3	NUM
easat-3605	410	10	)	)	PUNCT
easat-3605	410	11	,	,	PUNCT
easat-3605	410	12	315	315	NUM
easat-3605	410	13	-	-	SYM
easat-3605	410	14	338	338	NUM
easat-3605	410	15	.	.	PUNCT
easat-3605	411	1	[	[	X
easat-3605	411	2	58	58	NUM
easat-3605	411	3	]	]	X
easat-3605	411	4	wang	wang	PROPN
easat-3605	411	5	,	,	PUNCT
easat-3605	411	6	x.	x.	PROPN
easat-3605	411	7	&	&	CCONJ
easat-3605	411	8	zhang	zhang	PROPN
easat-3605	411	9	,	,	PUNCT
easat-3605	411	10	h.	h.	PROPN
easat-3605	411	11	(	(	PUNCT
easat-3605	411	12	2022	2022	NUM
easat-3605	411	13	)	)	PUNCT
easat-3605	411	14	.	.	PUNCT
easat-3605	412	1	"	"	PUNCT
easat-3605	412	2	financial	financial	ADJ
easat-3605	412	3	crisis	crisis	NOUN
easat-3605	412	4	and	and	CCONJ
easat-3605	412	5	its	its	PRON
easat-3605	412	6	effects	effect	NOUN
easat-3605	412	7	on	on	ADP
easat-3605	412	8	internal	internal	ADJ
easat-3605	412	9	audit	audit	NOUN
easat-3605	412	10	functions	function	NOUN
easat-3605	412	11	in	in	ADP
easat-3605	412	12	the	the	DET
easat-3605	412	13	public	public	ADJ
easat-3605	412	14	sector	sector	NOUN
easat-3605	412	15	.	.	PUNCT
easat-3605	412	16	"	"	PUNCT
easat-3605	413	1	government	government	NOUN
easat-3605	413	2	auditing	auditing	NOUN
easat-3605	413	3	review	review	NOUN
easat-3605	413	4	,	,	PUNCT
easat-3605	413	5	42(1	42(1	NOUN
easat-3605	413	6	)	)	PUNCT
easat-3605	413	7	,	,	PUNCT
easat-3605	413	8	80	80	NUM
easat-3605	413	9	-	-	SYM
easat-3605	413	10	95	95	NUM
easat-3605	413	11	.	.	PUNCT
easat-3605	414	1	[	[	X
easat-3605	414	2	59	59	NUM
easat-3605	414	3	]	]	X
easat-3605	414	4	zhao	zhao	PROPN
easat-3605	414	5	,	,	PUNCT
easat-3605	414	6	q.	q.	PROPN
easat-3605	414	7	&	&	CCONJ
easat-3605	414	8	hu	hu	PROPN
easat-3605	414	9	,	,	PUNCT
easat-3605	414	10	j.	j.	PROPN
easat-3605	414	11	(	(	PUNCT
easat-3605	414	12	2023	2023	NUM
easat-3605	414	13	)	)	PUNCT
easat-3605	414	14	.	.	PUNCT
easat-3605	415	1	"	"	PUNCT
easat-3605	415	2	technological	technological	ADJ
easat-3605	415	3	innovations	innovation	NOUN
easat-3605	415	4	in	in	ADP
easat-3605	415	5	internal	internal	ADJ
easat-3605	415	6	auditing	auditing	NOUN
easat-3605	415	7	and	and	CCONJ
easat-3605	415	8	their	their	PRON
easat-3605	415	9	implications	implication	NOUN
easat-3605	415	10	for	for	ADP
easat-3605	415	11	public	public	ADJ
easat-3605	415	12	sector	sector	NOUN
easat-3605	415	13	performance	performance	NOUN
easat-3605	415	14	.	.	PUNCT
easat-3605	415	15	"	"	PUNCT
easat-3605	415	16	technological	technological	ADJ
easat-3605	415	17	forecasting	forecasting	NOUN
easat-3605	415	18	&	&	CCONJ
easat-3605	415	19	social	social	ADJ
easat-3605	415	20	change	change	NOUN
easat-3605	415	21	,	,	PUNCT
easat-3605	415	22	181	181	NUM
easat-3605	415	23	,	,	PUNCT
easat-3605	415	24	1	1	NUM
easat-3605	415	25	-	-	SYM
easat-3605	415	26	12	12	NUM
easat-3605	415	27	.	.	PUNCT
easat-3605	416	1	[	[	X
easat-3605	416	2	60	60	NUM
easat-3605	416	3	]	]	X
easat-3605	416	4	zijlstra	zijlstra	PROPN
easat-3605	416	5	,	,	PUNCT
easat-3605	416	6	s.	s.	PROPN
easat-3605	416	7	&	&	CCONJ
easat-3605	416	8	jansen	jansen	PROPN
easat-3605	416	9	,	,	PUNCT
easat-3605	416	10	m.	m.	NOUN
easat-3605	416	11	(	(	PUNCT
easat-3605	416	12	2020	2020	NUM
easat-3605	416	13	)	)	PUNCT
easat-3605	416	14	.	.	PUNCT
easat-3605	417	1	"	"	PUNCT
easat-3605	417	2	norms	norm	NOUN
easat-3605	417	3	and	and	CCONJ
easat-3605	417	4	standards	standard	NOUN
easat-3605	417	5	in	in	ADP
easat-3605	417	6	public	public	ADJ
easat-3605	417	7	sector	sector	NOUN
easat-3605	417	8	auditing	auditing	NOUN
easat-3605	417	9	:	:	PUNCT
easat-3605	417	10	a	a	DET
easat-3605	417	11	global	global	ADJ
easat-3605	417	12	perspective	perspective	NOUN
easat-3605	417	13	.	.	PUNCT
easat-3605	417	14	"	"	PUNCT
easat-3605	418	1	public	public	ADJ
easat-3605	418	2	administration	administration	NOUN
easat-3605	418	3	review	review	NOUN
easat-3605	418	4	,	,	PUNCT
easat-3605	418	5	81(4	81(4	NUM
easat-3605	418	6	)	)	PUNCT
easat-3605	418	7	,	,	PUNCT
easat-3605	418	8	643	643	NUM
easat-3605	418	9	-	-	SYM
easat-3605	418	10	658	658	NUM
easat-3605	418	11	.	.	PUNCT