id	sid	tid	token	lemma	pos
easat-5117	1	1	edelweiss	edelweiss	PROPN
easat-5117	1	2	applied	apply	VERB
easat-5117	1	3	science	science	NOUN
easat-5117	1	4	and	and	CCONJ
easat-5117	1	5	technology	technology	NOUN
easat-5117	1	6	issn	issn	PROPN
easat-5117	1	7	:	:	PUNCT
easat-5117	1	8	2576	2576	NUM
easat-5117	1	9	-	-	SYM
easat-5117	1	10	8484	8484	NUM
easat-5117	1	11	vol	vol	NOUN
easat-5117	1	12	.	.	PROPN
easat-5117	2	1	9	9	NUM
easat-5117	2	2	,	,	PUNCT
easat-5117	2	3	no	no	INTJ
easat-5117	2	4	.	.	NOUN
easat-5117	2	5	3	3	NUM
easat-5117	2	6	,	,	PUNCT
easat-5117	2	7	84	84	NUM
easat-5117	2	8	-	-	SYM
easat-5117	2	9	95	95	NUM
easat-5117	2	10	2025	2025	NUM
easat-5117	2	11	publisher	publisher	NOUN
easat-5117	2	12	:	:	PUNCT
easat-5117	2	13	learning	learn	VERB
easat-5117	2	14	gate	gate	NOUN
easat-5117	2	15	doi	doi	PROPN
easat-5117	2	16	:	:	PUNCT
easat-5117	3	1	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	3	2	©	©	PROPN
easat-5117	3	3	2025	2025	NUM
easat-5117	3	4	by	by	ADP
easat-5117	3	5	the	the	DET
easat-5117	3	6	author	author	NOUN
easat-5117	3	7	;	;	PUNCT
easat-5117	3	8	licensee	licensee	PROPN
easat-5117	3	9	learning	learning	NOUN
easat-5117	3	10	gate	gate	NOUN
easat-5117	3	11	©	©	PROPN
easat-5117	3	12	2025	2025	NUM
easat-5117	3	13	by	by	ADP
easat-5117	3	14	the	the	DET
easat-5117	3	15	author	author	NOUN
easat-5117	3	16	;	;	PUNCT
easat-5117	3	17	licensee	licensee	PROPN
easat-5117	3	18	learning	learning	NOUN
easat-5117	3	19	gate	gate	NOUN
easat-5117	3	20	history	history	NOUN
easat-5117	3	21	:	:	PUNCT
easat-5117	3	22	received	receive	VERB
easat-5117	3	23	:	:	PUNCT
easat-5117	3	24	30	30	NUM
easat-5117	3	25	december	december	PROPN
easat-5117	3	26	2024	2024	NUM
easat-5117	3	27	;	;	PUNCT
easat-5117	3	28	revised	revise	VERB
easat-5117	3	29	:	:	PUNCT
easat-5117	3	30	20	20	NUM
easat-5117	3	31	february	february	NOUN
easat-5117	3	32	2025	2025	NUM
easat-5117	3	33	;	;	PUNCT
easat-5117	3	34	accepted	accept	VERB
easat-5117	3	35	:	:	PUNCT
easat-5117	3	36	20	20	NUM
easat-5117	3	37	february	february	NOUN
easat-5117	3	38	2025	2025	NUM
easat-5117	3	39	;	;	PUNCT
easat-5117	3	40	published	publish	VERB
easat-5117	3	41	:	:	PUNCT
easat-5117	3	42	1	1	NUM
easat-5117	3	43	march	march	NOUN
easat-5117	3	44	2025	2025	NUM
easat-5117	3	45	*	*	PUNCT
easat-5117	3	46	correspondence	correspondence	NOUN
easat-5117	3	47	:	:	PUNCT
easat-5117	4	1	kalqatanani@ut.edu.sa	kalqatanani@ut.edu.sa	PROPN
easat-5117	4	2	the	the	DET
easat-5117	4	3	impact	impact	NOUN
easat-5117	4	4	of	of	ADP
easat-5117	4	5	implementing	implement	VERB
easat-5117	4	6	information	information	NOUN
easat-5117	4	7	technology	technology	NOUN
easat-5117	4	8	governance	governance	NOUN
easat-5117	4	9	based	base	VERB
easat-5117	4	10	on	on	ADP
easat-5117	4	11	the	the	DET
easat-5117	4	12	cobit-2019	cobit-2019	NOUN
easat-5117	4	13	framework	framework	NOUN
easat-5117	4	14	on	on	ADP
easat-5117	4	15	institutional	institutional	ADJ
easat-5117	4	16	performance	performance	NOUN
easat-5117	4	17	khaled	khaled	PROPN
easat-5117	4	18	mahmoud	mahmoud	PROPN
easat-5117	4	19	al	al	PROPN
easat-5117	4	20	-	-	PUNCT
easat-5117	4	21	qatanani1	qatanani1	PROPN
easat-5117	4	22	*	*	PROPN
easat-5117	4	23	1university	1university	NUM
easat-5117	4	24	of	of	ADP
easat-5117	4	25	tabuk	tabuk	NOUN
easat-5117	4	26	–	–	PUNCT
easat-5117	4	27	kingdom	kingdom	NOUN
easat-5117	4	28	of	of	ADP
easat-5117	4	29	saudi	saudi	PROPN
easat-5117	4	30	arabia	arabia	PROPN
easat-5117	4	31	;	;	PUNCT
easat-5117	4	32	kalqatanani@ut.edu.sa	kalqatanani@ut.edu.sa	PROPN
easat-5117	4	33	(	(	PUNCT
easat-5117	4	34	k.m.a.q	k.m.a.q	PROPN
easat-5117	4	35	)	)	PUNCT
easat-5117	4	36	.	.	PUNCT
easat-5117	5	1	abstract	abstract	ADJ
easat-5117	5	2	:	:	PUNCT
easat-5117	5	3	the	the	DET
easat-5117	5	4	objective	objective	NOUN
easat-5117	5	5	of	of	ADP
easat-5117	5	6	this	this	DET
easat-5117	5	7	study	study	NOUN
easat-5117	5	8	is	be	AUX
easat-5117	5	9	to	to	PART
easat-5117	5	10	explore	explore	VERB
easat-5117	5	11	the	the	DET
easat-5117	5	12	impact	impact	NOUN
easat-5117	5	13	of	of	ADP
easat-5117	5	14	implementing	implement	VERB
easat-5117	5	15	information	information	NOUN
easat-5117	5	16	technology	technology	NOUN
easat-5117	5	17	governance	governance	NOUN
easat-5117	5	18	(	(	PUNCT
easat-5117	5	19	itg	itg	PROPN
easat-5117	5	20	)	)	PUNCT
easat-5117	5	21	based	base	VERB
easat-5117	5	22	on	on	ADP
easat-5117	5	23	the	the	DET
easat-5117	5	24	isaca	isaca	NOUN
easat-5117	6	1	[	[	X
easat-5117	6	2	1	1	NUM
easat-5117	6	3	]	]	PUNCT
easat-5117	6	4	framework	framework	NOUN
easat-5117	6	5	on	on	ADP
easat-5117	6	6	institutional	institutional	ADJ
easat-5117	6	7	performance	performance	NOUN
easat-5117	6	8	in	in	ADP
easat-5117	6	9	jordanian	jordanian	ADJ
easat-5117	6	10	commercial	commercial	ADJ
easat-5117	6	11	banks	bank	NOUN
easat-5117	6	12	.	.	PUNCT
easat-5117	7	1	specifically	specifically	ADV
easat-5117	7	2	,	,	PUNCT
easat-5117	7	3	the	the	DET
easat-5117	7	4	study	study	NOUN
easat-5117	7	5	examines	examine	VERB
easat-5117	7	6	the	the	DET
easat-5117	7	7	influence	influence	NOUN
easat-5117	7	8	of	of	ADP
easat-5117	7	9	the	the	DET
easat-5117	7	10	isaca	isaca	NOUN
easat-5117	8	1	[	[	X
easat-5117	8	2	1	1	NUM
easat-5117	8	3	]	]	PUNCT
easat-5117	8	4	framework	framework	NOUN
easat-5117	8	5	:	:	PUNCT
easat-5117	8	6	(	(	PUNCT
easat-5117	8	7	evaluate	evaluate	VERB
easat-5117	8	8	and	and	CCONJ
easat-5117	8	9	direct	direct	ADJ
easat-5117	8	10	,	,	PUNCT
easat-5117	8	11	acquiring	acquiring	NOUN
easat-5117	8	12	,	,	PUNCT
easat-5117	8	13	implementation	implementation	NOUN
easat-5117	8	14	,	,	PUNCT
easat-5117	8	15	service	service	NOUN
easat-5117	8	16	and	and	CCONJ
easat-5117	8	17	support	support	NOUN
easat-5117	8	18	)	)	PUNCT
easat-5117	8	19	in	in	ADP
easat-5117	8	20	institutional	institutional	ADJ
easat-5117	8	21	performance	performance	NOUN
easat-5117	8	22	.	.	PUNCT
easat-5117	9	1	it	it	PRON
easat-5117	9	2	governance	governance	NOUN
easat-5117	9	3	(	(	PUNCT
easat-5117	9	4	itg	itg	PROPN
easat-5117	9	5	)	)	PUNCT
easat-5117	9	6	is	be	AUX
easat-5117	9	7	a	a	DET
easat-5117	9	8	strategic	strategic	ADJ
easat-5117	9	9	and	and	CCONJ
easat-5117	9	10	managerial	managerial	ADJ
easat-5117	9	11	process	process	NOUN
easat-5117	9	12	designed	design	VERB
easat-5117	9	13	to	to	PART
easat-5117	9	14	ensure	ensure	VERB
easat-5117	9	15	the	the	DET
easat-5117	9	16	effective	effective	ADJ
easat-5117	9	17	and	and	CCONJ
easat-5117	9	18	accountable	accountable	ADJ
easat-5117	9	19	use	use	NOUN
easat-5117	9	20	of	of	ADP
easat-5117	9	21	information	information	NOUN
easat-5117	9	22	technology	technology	NOUN
easat-5117	9	23	within	within	ADP
easat-5117	9	24	an	an	DET
easat-5117	9	25	organization	organization	NOUN
easat-5117	9	26	.	.	PUNCT
easat-5117	10	1	the	the	DET
easat-5117	10	2	isaca	isaca	PROPN
easat-5117	11	1	[	[	X
easat-5117	11	2	1	1	NUM
easat-5117	11	3	]	]	X
easat-5117	11	4	framework	framework	NOUN
easat-5117	11	5	is	be	AUX
easat-5117	11	6	instrumental	instrumental	ADJ
easat-5117	11	7	in	in	ADP
easat-5117	11	8	improving	improve	VERB
easat-5117	11	9	the	the	DET
easat-5117	11	10	effectiveness	effectiveness	NOUN
easat-5117	11	11	of	of	ADP
easat-5117	11	12	audit	audit	NOUN
easat-5117	11	13	controls	control	NOUN
easat-5117	11	14	and	and	CCONJ
easat-5117	11	15	processes	process	NOUN
easat-5117	11	16	,	,	PUNCT
easat-5117	11	17	thereby	thereby	ADV
easat-5117	11	18	enhancing	enhance	VERB
easat-5117	11	19	the	the	DET
easat-5117	11	20	governance	governance	NOUN
easat-5117	11	21	of	of	ADP
easat-5117	11	22	it	it	PRON
easat-5117	11	23	operations	operation	NOUN
easat-5117	11	24	.	.	PUNCT
easat-5117	12	1	this	this	DET
easat-5117	12	2	research	research	NOUN
easat-5117	12	3	adopts	adopt	VERB
easat-5117	12	4	a	a	DET
easat-5117	12	5	quantitative	quantitative	ADJ
easat-5117	12	6	approach	approach	NOUN
easat-5117	12	7	,	,	PUNCT
easat-5117	12	8	utilizing	utilize	VERB
easat-5117	12	9	a	a	DET
easat-5117	12	10	questionnaire	questionnaire	NOUN
easat-5117	12	11	to	to	PART
easat-5117	12	12	gather	gather	VERB
easat-5117	12	13	data	datum	NOUN
easat-5117	12	14	from	from	ADP
easat-5117	12	15	160	160	NUM
easat-5117	12	16	participants	participant	NOUN
easat-5117	12	17	,	,	PUNCT
easat-5117	12	18	including	include	VERB
easat-5117	12	19	audit	audit	NOUN
easat-5117	12	20	managers	manager	NOUN
easat-5117	12	21	,	,	PUNCT
easat-5117	12	22	heads	head	NOUN
easat-5117	12	23	of	of	ADP
easat-5117	12	24	audit	audit	NOUN
easat-5117	12	25	departments	department	NOUN
easat-5117	12	26	,	,	PUNCT
easat-5117	12	27	audit	audit	NOUN
easat-5117	12	28	committee	committee	NOUN
easat-5117	12	29	chairs	chair	NOUN
easat-5117	12	30	,	,	PUNCT
easat-5117	12	31	and	and	CCONJ
easat-5117	12	32	auditors	auditor	NOUN
easat-5117	12	33	working	work	VERB
easat-5117	12	34	in	in	ADP
easat-5117	12	35	jordanian	jordanian	ADJ
easat-5117	12	36	commercial	commercial	ADJ
easat-5117	12	37	banks	bank	NOUN
easat-5117	12	38	.	.	PUNCT
easat-5117	13	1	of	of	ADP
easat-5117	13	2	the	the	DET
easat-5117	13	3	160	160	NUM
easat-5117	13	4	questionnaires	questionnaire	NOUN
easat-5117	13	5	distributed	distribute	VERB
easat-5117	13	6	,	,	PUNCT
easat-5117	13	7	152	152	NUM
easat-5117	13	8	were	be	AUX
easat-5117	13	9	returned	return	VERB
easat-5117	13	10	,	,	PUNCT
easat-5117	13	11	5	5	NUM
easat-5117	13	12	were	be	AUX
easat-5117	13	13	excluded	exclude	VERB
easat-5117	13	14	,	,	PUNCT
easat-5117	13	15	and	and	CCONJ
easat-5117	13	16	148	148	NUM
easat-5117	13	17	valid	valid	ADJ
easat-5117	13	18	responses	response	NOUN
easat-5117	13	19	were	be	AUX
easat-5117	13	20	analysed	analyse	VERB
easat-5117	13	21	.	.	PUNCT
easat-5117	14	1	the	the	DET
easat-5117	14	2	results	result	NOUN
easat-5117	14	3	of	of	ADP
easat-5117	14	4	the	the	DET
easat-5117	14	5	study	study	NOUN
easat-5117	14	6	indicate	indicate	VERB
easat-5117	14	7	that	that	SCONJ
easat-5117	14	8	all	all	DET
easat-5117	14	9	independent	independent	ADJ
easat-5117	14	10	variables	variable	NOUN
easat-5117	14	11	,	,	PUNCT
easat-5117	14	12	including	include	VERB
easat-5117	14	13	the	the	DET
easat-5117	14	14	isaca	isaca	NOUN
easat-5117	14	15	[	[	X
easat-5117	14	16	1	1	NUM
easat-5117	14	17	]	]	PUNCT
easat-5117	14	18	framework	framework	NOUN
easat-5117	14	19	,	,	PUNCT
easat-5117	14	20	have	have	VERB
easat-5117	14	21	a	a	DET
easat-5117	14	22	positive	positive	ADJ
easat-5117	14	23	and	and	CCONJ
easat-5117	14	24	significant	significant	ADJ
easat-5117	14	25	impact	impact	NOUN
easat-5117	14	26	on	on	ADP
easat-5117	14	27	institutional	institutional	ADJ
easat-5117	14	28	performance	performance	NOUN
easat-5117	14	29	.	.	PUNCT
easat-5117	15	1	one	one	NUM
easat-5117	15	2	of	of	ADP
easat-5117	15	3	the	the	DET
easat-5117	15	4	key	key	ADJ
easat-5117	15	5	findings	finding	NOUN
easat-5117	15	6	of	of	ADP
easat-5117	15	7	the	the	DET
easat-5117	15	8	research	research	NOUN
easat-5117	15	9	is	be	AUX
easat-5117	15	10	that	that	SCONJ
easat-5117	15	11	the	the	DET
easat-5117	15	12	"	"	PUNCT
easat-5117	15	13	monitor	monitor	NOUN
easat-5117	15	14	and	and	CCONJ
easat-5117	15	15	evaluate	evaluate	VERB
easat-5117	15	16	"	"	PUNCT
easat-5117	15	17	dimension	dimension	NOUN
easat-5117	15	18	of	of	ADP
easat-5117	15	19	it	it	PRON
easat-5117	15	20	governance	governance	NOUN
easat-5117	15	21	has	have	VERB
easat-5117	15	22	a	a	DET
easat-5117	15	23	particularly	particularly	ADV
easat-5117	15	24	strong	strong	ADJ
easat-5117	15	25	influence	influence	NOUN
easat-5117	15	26	on	on	ADP
easat-5117	15	27	institutional	institutional	ADJ
easat-5117	15	28	performance	performance	NOUN
easat-5117	15	29	.	.	PUNCT
easat-5117	16	1	this	this	PRON
easat-5117	16	2	can	can	AUX
easat-5117	16	3	be	be	AUX
easat-5117	16	4	attributed	attribute	VERB
easat-5117	16	5	to	to	ADP
easat-5117	16	6	the	the	DET
easat-5117	16	7	essential	essential	ADJ
easat-5117	16	8	role	role	NOUN
easat-5117	16	9	that	that	PRON
easat-5117	16	10	it	it	PRON
easat-5117	16	11	delivery	delivery	NOUN
easat-5117	16	12	,	,	PUNCT
easat-5117	16	13	along	along	ADP
easat-5117	16	14	with	with	ADP
easat-5117	16	15	the	the	DET
easat-5117	16	16	implementation	implementation	NOUN
easat-5117	16	17	of	of	ADP
easat-5117	16	18	it	it	PRON
easat-5117	16	19	applications	application	NOUN
easat-5117	16	20	and	and	CCONJ
easat-5117	16	21	services	service	NOUN
easat-5117	16	22	,	,	PUNCT
easat-5117	16	23	plays	play	VERB
easat-5117	16	24	in	in	ADP
easat-5117	16	25	the	the	DET
easat-5117	16	26	functioning	functioning	NOUN
easat-5117	16	27	of	of	ADP
easat-5117	16	28	organizational	organizational	ADJ
easat-5117	16	29	systems	system	NOUN
easat-5117	16	30	.	.	PUNCT
easat-5117	17	1	keywords	keyword	NOUN
easat-5117	17	2	:	:	PUNCT
easat-5117	17	3	cobit-2019	cobit-2019	NOUN
easat-5117	17	4	framework	framework	NOUN
easat-5117	17	5	,	,	PUNCT
easat-5117	17	6	information	information	NOUN
easat-5117	17	7	technology	technology	NOUN
easat-5117	17	8	governance	governance	NOUN
easat-5117	17	9	,	,	PUNCT
easat-5117	17	10	institutional	institutional	ADJ
easat-5117	17	11	performance	performance	NOUN
easat-5117	17	12	.	.	PUNCT
easat-5117	18	1	1	1	X
easat-5117	18	2	.	.	X
easat-5117	18	3	introduction	introduction	NOUN
easat-5117	18	4	with	with	ADP
easat-5117	18	5	the	the	DET
easat-5117	18	6	increased	increase	VERB
easat-5117	18	7	development	development	NOUN
easat-5117	18	8	in	in	ADP
easat-5117	18	9	business	business	NOUN
easat-5117	18	10	sector	sector	NOUN
easat-5117	18	11	,	,	PUNCT
easat-5117	18	12	there	there	PRON
easat-5117	18	13	has	have	AUX
easat-5117	18	14	been	be	AUX
easat-5117	18	15	more	more	ADJ
easat-5117	18	16	changes	change	NOUN
easat-5117	18	17	towards	towards	ADP
easat-5117	18	18	business	business	NOUN
easat-5117	18	19	environment	environment	NOUN
easat-5117	18	20	that	that	PRON
easat-5117	18	21	is	be	AUX
easat-5117	18	22	highly	highly	ADV
easat-5117	18	23	dependent	dependent	ADJ
easat-5117	18	24	on	on	ADP
easat-5117	18	25	new	new	ADJ
easat-5117	18	26	techniques	technique	NOUN
easat-5117	18	27	,	,	PUNCT
easat-5117	18	28	such	such	ADJ
easat-5117	18	29	as	as	ADP
easat-5117	18	30	social	social	ADJ
easat-5117	18	31	media	medium	NOUN
easat-5117	18	32	sites	site	NOUN
easat-5117	18	33	,	,	PUNCT
easat-5117	18	34	cloud	cloud	NOUN
easat-5117	18	35	computing	computing	NOUN
easat-5117	18	36	,	,	PUNCT
easat-5117	18	37	and	and	CCONJ
easat-5117	18	38	data	data	NOUN
easat-5117	18	39	-	-	PUNCT
easat-5117	18	40	analysis	analysis	NOUN
easat-5117	18	41	techniques	technique	NOUN
easat-5117	18	42	.	.	PUNCT
easat-5117	19	1	indeed	indeed	ADV
easat-5117	19	2	,	,	PUNCT
easat-5117	19	3	these	these	DET
easat-5117	19	4	techniques	technique	NOUN
easat-5117	19	5	contribute	contribute	VERB
easat-5117	19	6	to	to	ADP
easat-5117	19	7	achieving	achieve	VERB
easat-5117	19	8	more	more	ADJ
easat-5117	19	9	success	success	NOUN
easat-5117	19	10	in	in	ADP
easat-5117	19	11	business	business	NOUN
easat-5117	19	12	;	;	PUNCT
easat-5117	19	13	however	however	ADV
easat-5117	19	14	,	,	PUNCT
easat-5117	19	15	they	they	PRON
easat-5117	19	16	pose	pose	VERB
easat-5117	19	17	concerns	concern	NOUN
easat-5117	19	18	and	and	CCONJ
easat-5117	19	19	challenges	challenge	NOUN
easat-5117	19	20	related	relate	VERB
easat-5117	19	21	to	to	ADP
easat-5117	19	22	management	management	NOUN
easat-5117	19	23	and	and	CCONJ
easat-5117	19	24	governance	governance	NOUN
easat-5117	19	25	of	of	ADP
easat-5117	19	26	information	information	NOUN
easat-5117	19	27	technology	technology	NOUN
easat-5117	19	28	.	.	PUNCT
easat-5117	20	1	accordingly	accordingly	ADV
easat-5117	20	2	,	,	PUNCT
easat-5117	20	3	there	there	PRON
easat-5117	20	4	has	have	AUX
easat-5117	20	5	been	be	AUX
easat-5117	20	6	a	a	DET
easat-5117	20	7	need	need	NOUN
easat-5117	20	8	to	to	PART
easat-5117	20	9	come	come	VERB
easat-5117	20	10	up	up	ADP
easat-5117	20	11	with	with	ADP
easat-5117	20	12	innovative	innovative	ADJ
easat-5117	20	13	solutions	solution	NOUN
easat-5117	20	14	to	to	PART
easat-5117	20	15	deal	deal	VERB
easat-5117	20	16	with	with	ADP
easat-5117	20	17	risk	risk	NOUN
easat-5117	20	18	scenarios	scenario	NOUN
easat-5117	20	19	related	relate	VERB
easat-5117	20	20	to	to	ADP
easat-5117	20	21	information	information	NOUN
easat-5117	20	22	technology	technology	NOUN
easat-5117	20	23	which	which	PRON
easat-5117	20	24	,	,	PUNCT
easat-5117	20	25	in	in	ADP
easat-5117	20	26	turn	turn	NOUN
easat-5117	20	27	,	,	PUNCT
easat-5117	20	28	contributes	contribute	VERB
easat-5117	20	29	to	to	ADP
easat-5117	20	30	developing	develop	VERB
easat-5117	20	31	a	a	DET
easat-5117	20	32	framework	framework	NOUN
easat-5117	20	33	that	that	PRON
easat-5117	20	34	aims	aim	VERB
easat-5117	20	35	to	to	PART
easat-5117	20	36	improve	improve	VERB
easat-5117	20	37	work	work	NOUN
easat-5117	20	38	governance	governance	NOUN
easat-5117	20	39	of	of	ADP
easat-5117	20	40	cobit	cobit	NOUN
easat-5117	20	41	and	and	CCONJ
easat-5117	20	42	information	information	NOUN
easat-5117	20	43	technology	technology	NOUN
easat-5117	20	44	in	in	ADP
easat-5117	20	45	institutions	institution	NOUN
easat-5117	20	46	.	.	PUNCT
easat-5117	21	1	this	this	DET
easat-5117	21	2	framework	framework	NOUN
easat-5117	21	3	helps	help	VERB
easat-5117	21	4	companies	company	NOUN
easat-5117	21	5	coordinate	coordinate	VERB
easat-5117	21	6	and	and	CCONJ
easat-5117	21	7	direct	direct	VERB
easat-5117	21	8	their	their	PRON
easat-5117	21	9	technological	technological	ADJ
easat-5117	21	10	activities	activity	NOUN
easat-5117	21	11	in	in	ADP
easat-5117	21	12	accordance	accordance	NOUN
easat-5117	21	13	with	with	ADP
easat-5117	21	14	the	the	DET
easat-5117	21	15	targeted	target	VERB
easat-5117	21	16	objectives	objective	NOUN
easat-5117	21	17	to	to	PART
easat-5117	21	18	achieve	achieve	VERB
easat-5117	21	19	success	success	NOUN
easat-5117	21	20	.	.	PUNCT
easat-5117	22	1	cobit	cobit	ADJ
easat-5117	22	2	framework	framework	NOUN
easat-5117	22	3	is	be	AUX
easat-5117	22	4	a	a	DET
easat-5117	22	5	framework	framework	NOUN
easat-5117	22	6	established	establish	VERB
easat-5117	22	7	by	by	ADP
easat-5117	22	8	the	the	DET
easat-5117	22	9	organization	organization	NOUN
easat-5117	22	10	of	of	ADP
easat-5117	22	11	information	information	NOUN
easat-5117	22	12	technology	technology	NOUN
easat-5117	22	13	audit	audit	NOUN
easat-5117	22	14	and	and	CCONJ
easat-5117	22	15	control	control	NOUN
easat-5117	22	16	in	in	ADP
easat-5117	22	17	order	order	NOUN
easat-5117	22	18	to	to	PART
easat-5117	22	19	manage	manage	VERB
easat-5117	22	20	information	information	NOUN
easat-5117	22	21	technology	technology	NOUN
easat-5117	22	22	in	in	ADP
easat-5117	22	23	institutions	institution	NOUN
easat-5117	22	24	,	,	PUNCT
easat-5117	22	25	where	where	SCONJ
easat-5117	22	26	the	the	DET
easat-5117	22	27	existence	existence	NOUN
easat-5117	22	28	of	of	ADP
easat-5117	22	29	an	an	DET
easat-5117	22	30	effective	effective	ADJ
easat-5117	22	31	governance	governance	NOUN
easat-5117	22	32	of	of	ADP
easat-5117	22	33	information	information	NOUN
easat-5117	22	34	technology	technology	NOUN
easat-5117	22	35	is	be	AUX
easat-5117	22	36	considered	consider	VERB
easat-5117	22	37	as	as	ADP
easat-5117	22	38	a	a	DET
easat-5117	22	39	basic	basic	ADJ
easat-5117	22	40	element	element	NOUN
easat-5117	22	41	for	for	ADP
easat-5117	22	42	the	the	DET
easat-5117	22	43	success	success	NOUN
easat-5117	22	44	of	of	ADP
easat-5117	22	45	business	business	NOUN
easat-5117	22	46	[	[	X
easat-5117	22	47	2	2	NUM
easat-5117	22	48	]	]	PUNCT
easat-5117	22	49	.	.	PUNCT
easat-5117	23	1	also	also	ADV
easat-5117	23	2	,	,	PUNCT
easat-5117	23	3	cobit	cobit	PROPN
easat-5117	23	4	is	be	AUX
easat-5117	23	5	a	a	DET
easat-5117	23	6	globally	globally	ADV
easat-5117	23	7	-	-	PUNCT
easat-5117	23	8	recognized	recognize	VERB
easat-5117	23	9	information	information	NOUN
easat-5117	23	10	technology	technology	NOUN
easat-5117	23	11	framework	framework	NOUN
easat-5117	23	12	,	,	PUNCT
easat-5117	23	13	and	and	CCONJ
easat-5117	23	14	a	a	DET
easat-5117	23	15	reference	reference	NOUN
easat-5117	23	16	model	model	NOUN
easat-5117	23	17	to	to	PART
easat-5117	23	18	assure	assure	VERB
easat-5117	23	19	safety	safety	NOUN
easat-5117	23	20	and	and	CCONJ
easat-5117	23	21	optimal	optimal	ADJ
easat-5117	23	22	usage	usage	NOUN
easat-5117	23	23	of	of	ADP
easat-5117	23	24	information	information	NOUN
easat-5117	23	25	technology	technology	NOUN
easat-5117	23	26	.	.	PUNCT
easat-5117	24	1	this	this	DET
easat-5117	24	2	framework	framework	NOUN
easat-5117	24	3	is	be	AUX
easat-5117	24	4	used	use	VERB
easat-5117	24	5	to	to	PART
easat-5117	24	6	improve	improve	VERB
easat-5117	24	7	work	work	NOUN
easat-5117	24	8	performance	performance	NOUN
easat-5117	24	9	by	by	ADP
easat-5117	24	10	making	make	VERB
easat-5117	24	11	a	a	DET
easat-5117	24	12	balance	balance	NOUN
easat-5117	24	13	which	which	PRON
easat-5117	24	14	aims	aim	VERB
easat-5117	24	15	to	to	PART
easat-5117	24	16	add	add	VERB
easat-5117	24	17	value	value	NOUN
easat-5117	24	18	to	to	ADP
easat-5117	24	19	information	information	NOUN
easat-5117	24	20	technology	technology	NOUN
easat-5117	24	21	and	and	CCONJ
easat-5117	24	22	reduce	reduce	VERB
easat-5117	24	23	the	the	DET
easat-5117	24	24	risks	risk	NOUN
easat-5117	24	25	related	relate	VERB
easat-5117	24	26	to	to	ADP
easat-5117	24	27	it	it	PRON
easat-5117	24	28	.	.	PUNCT
easat-5117	25	1	cobit	cobit	PROPN
easat-5117	25	2	includes	include	VERB
easat-5117	25	3	asset	asset	NOUN
easat-5117	25	4	of	of	ADP
easat-5117	25	5	practices	practice	NOUN
easat-5117	25	6	and	and	CCONJ
easat-5117	25	7	processes	process	NOUN
easat-5117	25	8	that	that	PRON
easat-5117	25	9	determine	determine	VERB
easat-5117	25	10	inputs	input	NOUN
easat-5117	25	11	and	and	CCONJ
easat-5117	25	12	outputs	output	NOUN
easat-5117	25	13	relating	relate	VERB
easat-5117	25	14	to	to	ADP
easat-5117	25	15	each	each	DET
easat-5117	25	16	single	single	ADJ
easat-5117	25	17	process	process	NOUN
easat-5117	25	18	,	,	PUNCT
easat-5117	25	19	in	in	ADP
easat-5117	25	20	addition	addition	NOUN
easat-5117	25	21	to	to	ADP
easat-5117	25	22	the	the	DET
easat-5117	25	23	main	main	ADJ
easat-5117	25	24	activities	activity	NOUN
easat-5117	25	25	,	,	PUNCT
easat-5117	25	26	the	the	DET
easat-5117	25	27	objectives	objective	NOUN
easat-5117	25	28	of	of	ADP
easat-5117	25	29	each	each	DET
easat-5117	25	30	process	process	NOUN
easat-5117	25	31	,	,	PUNCT
easat-5117	25	32	85	85	NUM
easat-5117	25	33	edelweiss	edelweiss	PROPN
easat-5117	25	34	applied	apply	VERB
easat-5117	25	35	science	science	NOUN
easat-5117	25	36	and	and	CCONJ
easat-5117	25	37	technology	technology	NOUN
easat-5117	25	38	issn	issn	PROPN
easat-5117	25	39	:	:	PUNCT
easat-5117	25	40	2576	2576	NUM
easat-5117	25	41	-	-	SYM
easat-5117	25	42	8484	8484	NUM
easat-5117	25	43	vol	vol	NOUN
easat-5117	25	44	.	.	PROPN
easat-5117	26	1	9	9	NUM
easat-5117	26	2	,	,	PUNCT
easat-5117	26	3	no	no	INTJ
easat-5117	26	4	.	.	NOUN
easat-5117	27	1	3	3	NUM
easat-5117	27	2	:	:	SYM
easat-5117	27	3	84	84	NUM
easat-5117	27	4	-	-	SYM
easat-5117	27	5	95	95	NUM
easat-5117	27	6	,	,	PUNCT
easat-5117	27	7	2025	2025	NUM
easat-5117	27	8	doi	doi	NOUN
easat-5117	27	9	:	:	PUNCT
easat-5117	27	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	27	11	©	©	PROPN
easat-5117	27	12	2025	2025	NUM
easat-5117	27	13	by	by	ADP
easat-5117	27	14	the	the	DET
easat-5117	27	15	author	author	NOUN
easat-5117	27	16	;	;	PUNCT
easat-5117	27	17	licensee	licensee	PROPN
easat-5117	27	18	learning	learning	NOUN
easat-5117	27	19	gate	gate	NOUN
easat-5117	27	20	performance	performance	NOUN
easat-5117	27	21	scales	scale	NOUN
easat-5117	27	22	and	and	CCONJ
easat-5117	27	23	ability	ability	NOUN
easat-5117	27	24	-	-	PUNCT
easat-5117	27	25	maturity	maturity	NOUN
easat-5117	27	26	models	model	NOUN
easat-5117	27	27	.	.	PUNCT
easat-5117	28	1	indeed	indeed	ADV
easat-5117	28	2	,	,	PUNCT
easat-5117	28	3	this	this	PRON
easat-5117	28	4	helps	help	VERB
easat-5117	28	5	institutions	institution	NOUN
easat-5117	28	6	assure	assure	VERB
easat-5117	28	7	that	that	SCONJ
easat-5117	28	8	the	the	DET
easat-5117	28	9	used	used	ADJ
easat-5117	28	10	information	information	NOUN
easat-5117	28	11	technology	technology	NOUN
easat-5117	28	12	corresponds	correspond	VERB
easat-5117	28	13	with	with	ADP
easat-5117	28	14	work	work	NOUN
easat-5117	28	15	objectives	objective	NOUN
easat-5117	28	16	,	,	PUNCT
easat-5117	28	17	where	where	SCONJ
easat-5117	28	18	resources	resource	NOUN
easat-5117	28	19	are	be	AUX
easat-5117	28	20	used	use	VERB
easat-5117	28	21	effectively	effectively	ADV
easat-5117	28	22	and	and	CCONJ
easat-5117	28	23	risks	risk	NOUN
easat-5117	28	24	are	be	AUX
easat-5117	28	25	monitored	monitor	VERB
easat-5117	28	26	accurately	accurately	ADV
easat-5117	28	27	[	[	X
easat-5117	28	28	3	3	NUM
easat-5117	28	29	]	]	PUNCT
easat-5117	28	30	.	.	PUNCT
easat-5117	29	1	isaca	isaca	PROPN
easat-5117	30	1	[	[	X
easat-5117	30	2	1	1	X
easat-5117	30	3	]	]	PUNCT
easat-5117	30	4	provides	provide	VERB
easat-5117	30	5	the	the	DET
easat-5117	30	6	possibility	possibility	NOUN
easat-5117	30	7	of	of	ADP
easat-5117	30	8	gradual	gradual	ADJ
easat-5117	30	9	development	development	NOUN
easat-5117	30	10	of	of	ADP
easat-5117	30	11	information	information	NOUN
easat-5117	30	12	technology	technology	NOUN
easat-5117	30	13	frameworks	framework	NOUN
easat-5117	30	14	.	.	PUNCT
easat-5117	31	1	accordingly	accordingly	ADV
easat-5117	31	2	,	,	PUNCT
easat-5117	31	3	the	the	DET
easat-5117	31	4	increasingly	increasingly	ADV
easat-5117	31	5	changing	change	VERB
easat-5117	31	6	conditions	condition	NOUN
easat-5117	31	7	in	in	ADP
easat-5117	31	8	the	the	DET
easat-5117	31	9	elements	element	NOUN
easat-5117	31	10	of	of	ADP
easat-5117	31	11	digital	digital	ADJ
easat-5117	31	12	administration	administration	NOUN
easat-5117	31	13	and	and	CCONJ
easat-5117	31	14	information	information	NOUN
easat-5117	31	15	technology	technology	NOUN
easat-5117	31	16	,	,	PUNCT
easat-5117	31	17	necessitated	necessitated	ADJ
easat-5117	31	18	institutions	institution	NOUN
easat-5117	31	19	'	'	PART
easat-5117	31	20	readiness	readiness	NOUN
easat-5117	31	21	to	to	PART
easat-5117	31	22	retest	retest	VERB
easat-5117	31	23	the	the	DET
easat-5117	31	24	best	good	ADJ
easat-5117	31	25	practices	practice	NOUN
easat-5117	31	26	,	,	PUNCT
easat-5117	31	27	programs	program	NOUN
easat-5117	31	28	,	,	PUNCT
easat-5117	31	29	technology	technology	NOUN
easat-5117	31	30	and	and	CCONJ
easat-5117	31	31	the	the	DET
easat-5117	31	32	selected	select	VERB
easat-5117	31	33	initiatives	initiative	NOUN
easat-5117	31	34	regularly	regularly	ADV
easat-5117	31	35	in	in	ADP
easat-5117	31	36	order	order	NOUN
easat-5117	31	37	to	to	PART
easat-5117	31	38	satisfy	satisfy	VERB
easat-5117	31	39	and	and	CCONJ
easat-5117	31	40	surpass	surpass	VERB
easat-5117	31	41	the	the	DET
easat-5117	31	42	customers	customer	NOUN
easat-5117	31	43	'	'	PART
easat-5117	31	44	standards	standard	NOUN
easat-5117	31	45	and	and	CCONJ
easat-5117	31	46	needs	need	VERB
easat-5117	31	47	[	[	X
easat-5117	31	48	4	4	NUM
easat-5117	31	49	]	]	PUNCT
easat-5117	31	50	.	.	PUNCT
easat-5117	32	1	isaca	isaca	PROPN
easat-5117	33	1	[	[	X
easat-5117	33	2	1	1	X
easat-5117	33	3	]	]	PUNCT
easat-5117	33	4	surpasses	surpass	VERB
easat-5117	33	5	users	user	NOUN
easat-5117	33	6	and	and	CCONJ
easat-5117	33	7	customers	customer	NOUN
easat-5117	33	8	'	'	PART
easat-5117	33	9	immediate	immediate	ADJ
easat-5117	33	10	needs	need	NOUN
easat-5117	33	11	,	,	PUNCT
easat-5117	33	12	and	and	CCONJ
easat-5117	33	13	assures	assure	VERB
easat-5117	33	14	more	more	ADJ
easat-5117	33	15	congruence	congruence	NOUN
easat-5117	33	16	between	between	ADP
easat-5117	33	17	information	information	NOUN
easat-5117	33	18	technology	technology	NOUN
easat-5117	33	19	and	and	CCONJ
easat-5117	33	20	major	major	ADJ
easat-5117	33	21	work	work	NOUN
easat-5117	33	22	strategies	strategy	NOUN
easat-5117	33	23	.	.	PUNCT
easat-5117	34	1	achieving	achieve	VERB
easat-5117	34	2	this	this	DET
easat-5117	34	3	context	context	NOUN
easat-5117	34	4	alongside	alongside	ADV
easat-5117	34	5	with	with	ADP
easat-5117	34	6	the	the	DET
easat-5117	34	7	daily	daily	ADJ
easat-5117	34	8	complexities	complexity	NOUN
easat-5117	34	9	of	of	ADP
easat-5117	34	10	process	process	NOUN
easat-5117	34	11	management	management	NOUN
easat-5117	34	12	requires	require	VERB
easat-5117	34	13	the	the	DET
easat-5117	34	14	existence	existence	NOUN
easat-5117	34	15	of	of	ADP
easat-5117	34	16	a	a	DET
easat-5117	34	17	higher	high	ADJ
easat-5117	34	18	-	-	PUNCT
easat-5117	34	19	rank	rank	NOUN
easat-5117	34	20	,	,	PUNCT
easat-5117	34	21	comprehensive	comprehensive	ADJ
easat-5117	34	22	and	and	CCONJ
easat-5117	34	23	welldetermined	welldetermine	VERB
easat-5117	34	24	perspective	perspective	NOUN
easat-5117	34	25	.	.	PUNCT
easat-5117	35	1	cobit	cobit	PROPN
easat-5117	35	2	provides	provide	VERB
easat-5117	35	3	the	the	DET
easat-5117	35	4	various	various	ADJ
easat-5117	35	5	possible	possible	ADJ
easat-5117	35	6	requirements	requirement	NOUN
easat-5117	35	7	to	to	PART
easat-5117	35	8	assure	assure	VERB
easat-5117	35	9	the	the	DET
easat-5117	35	10	availability	availability	NOUN
easat-5117	35	11	of	of	ADP
easat-5117	35	12	all	all	DET
easat-5117	35	13	information	information	NOUN
easat-5117	35	14	technology	technology	NOUN
easat-5117	35	15	professionals	professional	NOUN
easat-5117	35	16	,	,	PUNCT
easat-5117	35	17	as	as	ADV
easat-5117	35	18	well	well	ADV
easat-5117	35	19	as	as	ADP
easat-5117	35	20	teams	team	NOUN
easat-5117	35	21	,	,	PUNCT
easat-5117	35	22	departments	department	NOUN
easat-5117	35	23	and	and	CCONJ
easat-5117	35	24	stakeholders	stakeholder	NOUN
easat-5117	35	25	in	in	ADP
easat-5117	35	26	the	the	DET
easat-5117	35	27	same	same	ADJ
easat-5117	35	28	context	context	NOUN
easat-5117	35	29	.	.	PUNCT
easat-5117	36	1	this	this	DET
easat-5117	36	2	study	study	NOUN
easat-5117	36	3	aims	aim	VERB
easat-5117	36	4	to	to	PART
easat-5117	36	5	identify	identify	VERB
easat-5117	36	6	the	the	DET
easat-5117	36	7	impact	impact	NOUN
easat-5117	36	8	of	of	ADP
easat-5117	36	9	applying	apply	VERB
easat-5117	36	10	information	information	NOUN
easat-5117	36	11	technology	technology	NOUN
easat-5117	36	12	governance	governance	NOUN
easat-5117	36	13	based	base	VERB
easat-5117	36	14	on	on	ADP
easat-5117	36	15	cobit	cobit	ADJ
easat-5117	36	16	framework	framework	NOUN
easat-5117	36	17	on	on	ADP
easat-5117	36	18	the	the	DET
easat-5117	36	19	institutional	institutional	ADJ
easat-5117	36	20	performance	performance	NOUN
easat-5117	36	21	in	in	ADP
easat-5117	36	22	the	the	DET
easat-5117	36	23	jordanian	jordanian	ADJ
easat-5117	36	24	commercial	commercial	ADJ
easat-5117	36	25	banks	bank	NOUN
easat-5117	36	26	.	.	PUNCT
easat-5117	37	1	2	2	X
easat-5117	37	2	.	.	X
easat-5117	37	3	the	the	DET
easat-5117	37	4	study	study	NOUN
easat-5117	37	5	problem	problem	NOUN
easat-5117	37	6	the	the	DET
easat-5117	37	7	jordanian	jordanian	ADJ
easat-5117	37	8	commercial	commercial	ADJ
easat-5117	37	9	banks	bank	NOUN
easat-5117	37	10	are	be	AUX
easat-5117	37	11	faced	face	VERB
easat-5117	37	12	by	by	ADP
easat-5117	37	13	more	more	ADJ
easat-5117	37	14	challenges	challenge	NOUN
easat-5117	37	15	due	due	ADP
easat-5117	37	16	to	to	ADP
easat-5117	37	17	the	the	DET
easat-5117	37	18	rapid	rapid	ADJ
easat-5117	37	19	technological	technological	ADJ
easat-5117	37	20	changes	change	NOUN
easat-5117	37	21	,	,	PUNCT
easat-5117	37	22	where	where	SCONJ
easat-5117	37	23	it	it	PRON
easat-5117	37	24	has	have	AUX
easat-5117	37	25	become	become	VERB
easat-5117	37	26	necessary	necessary	ADJ
easat-5117	37	27	to	to	PART
easat-5117	37	28	cope	cope	VERB
easat-5117	37	29	with	with	ADP
easat-5117	37	30	those	those	DET
easat-5117	37	31	changes	change	NOUN
easat-5117	37	32	by	by	ADP
easat-5117	37	33	adopting	adopt	VERB
easat-5117	37	34	information	information	NOUN
easat-5117	37	35	technology	technology	NOUN
easat-5117	37	36	governance	governance	NOUN
easat-5117	37	37	framework	framework	NOUN
easat-5117	37	38	.	.	PUNCT
easat-5117	38	1	by	by	ADP
easat-5117	38	2	doing	do	VERB
easat-5117	38	3	so	so	ADV
easat-5117	38	4	,	,	PUNCT
easat-5117	38	5	we	we	PRON
easat-5117	38	6	can	can	AUX
easat-5117	38	7	assure	assure	VERB
easat-5117	38	8	improving	improve	VERB
easat-5117	38	9	the	the	DET
easat-5117	38	10	efficiency	efficiency	NOUN
easat-5117	38	11	of	of	ADP
easat-5117	38	12	institutional	institutional	ADJ
easat-5117	38	13	performance	performance	NOUN
easat-5117	38	14	and	and	CCONJ
easat-5117	38	15	enhancing	enhance	VERB
easat-5117	38	16	the	the	DET
easat-5117	38	17	competitive	competitive	ADJ
easat-5117	38	18	advantage	advantage	NOUN
easat-5117	38	19	.	.	PUNCT
easat-5117	39	1	isaca	isaca	PROPN
easat-5117	40	1	[	[	X
easat-5117	40	2	1	1	X
easat-5117	40	3	]	]	PUNCT
easat-5117	40	4	is	be	AUX
easat-5117	40	5	viewed	view	VERB
easat-5117	40	6	as	as	ADP
easat-5117	40	7	a	a	DET
easat-5117	40	8	pioneer	pioneer	NOUN
easat-5117	40	9	framework	framework	NOUN
easat-5117	40	10	that	that	PRON
easat-5117	40	11	contributes	contribute	VERB
easat-5117	40	12	to	to	ADP
easat-5117	40	13	achieving	achieve	VERB
easat-5117	40	14	effective	effective	ADJ
easat-5117	40	15	governance	governance	NOUN
easat-5117	40	16	of	of	ADP
easat-5117	40	17	information	information	NOUN
easat-5117	40	18	technology	technology	NOUN
easat-5117	40	19	and	and	CCONJ
easat-5117	40	20	guiding	guide	VERB
easat-5117	40	21	its	its	PRON
easat-5117	40	22	resources	resource	NOUN
easat-5117	40	23	in	in	ADP
easat-5117	40	24	line	line	NOUN
easat-5117	40	25	with	with	ADP
easat-5117	40	26	a	a	DET
easat-5117	40	27	bank	bank	NOUN
easat-5117	40	28	's	's	PART
easat-5117	40	29	strategic	strategic	ADJ
easat-5117	40	30	objectives	objective	NOUN
easat-5117	40	31	.	.	PUNCT
easat-5117	41	1	even	even	ADV
easat-5117	41	2	though	though	SCONJ
easat-5117	41	3	applying	apply	VERB
easat-5117	41	4	isaca	isaca	NOUN
easat-5117	41	5	[	[	X
easat-5117	41	6	1	1	X
easat-5117	41	7	]	]	PUNCT
easat-5117	41	8	provides	provide	VERB
easat-5117	41	9	several	several	ADJ
easat-5117	41	10	advantages	advantage	NOUN
easat-5117	41	11	to	to	ADP
easat-5117	41	12	commercial	commercial	ADJ
easat-5117	41	13	banks	bank	NOUN
easat-5117	41	14	,	,	PUNCT
easat-5117	41	15	such	such	ADJ
easat-5117	41	16	as	as	ADP
easat-5117	41	17	improving	improve	VERB
easat-5117	41	18	coordination	coordination	NOUN
easat-5117	41	19	between	between	ADP
easat-5117	41	20	information	information	NOUN
easat-5117	41	21	technology	technology	NOUN
easat-5117	41	22	and	and	CCONJ
easat-5117	41	23	work	work	NOUN
easat-5117	41	24	objectives	objective	NOUN
easat-5117	41	25	,	,	PUNCT
easat-5117	41	26	as	as	ADV
easat-5117	41	27	well	well	ADV
easat-5117	41	28	as	as	ADP
easat-5117	41	29	reducing	reduce	VERB
easat-5117	41	30	the	the	DET
easat-5117	41	31	risks	risk	NOUN
easat-5117	41	32	related	relate	VERB
easat-5117	41	33	to	to	ADP
easat-5117	41	34	using	use	VERB
easat-5117	41	35	technology	technology	NOUN
easat-5117	41	36	,	,	PUNCT
easat-5117	41	37	there	there	PRON
easat-5117	41	38	are	be	VERB
easat-5117	41	39	several	several	ADJ
easat-5117	41	40	challenges	challenge	NOUN
easat-5117	41	41	that	that	PRON
easat-5117	41	42	could	could	AUX
easat-5117	41	43	face	face	VERB
easat-5117	41	44	banks	bank	NOUN
easat-5117	41	45	in	in	ADP
easat-5117	41	46	applying	apply	VERB
easat-5117	41	47	this	this	DET
easat-5117	41	48	framework	framework	NOUN
easat-5117	41	49	.	.	PUNCT
easat-5117	42	1	those	those	DET
easat-5117	42	2	challenges	challenge	NOUN
easat-5117	42	3	include	include	VERB
easat-5117	42	4	resisting	resist	VERB
easat-5117	42	5	change	change	NOUN
easat-5117	42	6	by	by	ADP
easat-5117	42	7	employees	employee	NOUN
easat-5117	42	8	,	,	PUNCT
easat-5117	42	9	the	the	DET
easat-5117	42	10	difficulty	difficulty	NOUN
easat-5117	42	11	of	of	ADP
easat-5117	42	12	integrating	integrate	VERB
easat-5117	42	13	the	the	DET
easat-5117	42	14	new	new	ADJ
easat-5117	42	15	practices	practice	NOUN
easat-5117	42	16	within	within	ADP
easat-5117	42	17	the	the	DET
easat-5117	42	18	current	current	ADJ
easat-5117	42	19	organizational	organizational	ADJ
easat-5117	42	20	structures	structure	NOUN
easat-5117	42	21	,	,	PUNCT
easat-5117	42	22	the	the	DET
easat-5117	42	23	lack	lack	NOUN
easat-5117	42	24	of	of	ADP
easat-5117	42	25	sufficient	sufficient	ADJ
easat-5117	42	26	training	training	NOUN
easat-5117	42	27	,	,	PUNCT
easat-5117	42	28	and	and	CCONJ
easat-5117	42	29	the	the	DET
easat-5117	42	30	primary	primary	ADJ
easat-5117	42	31	costs	cost	NOUN
easat-5117	42	32	relating	relate	VERB
easat-5117	42	33	to	to	ADP
easat-5117	42	34	applying	apply	VERB
easat-5117	42	35	this	this	DET
easat-5117	42	36	framework	framework	NOUN
easat-5117	42	37	.	.	PUNCT
easat-5117	43	1	the	the	DET
easat-5117	43	2	study	study	NOUN
easat-5117	43	3	problem	problem	NOUN
easat-5117	43	4	lies	lie	VERB
easat-5117	43	5	in	in	ADP
easat-5117	43	6	assessing	assess	VERB
easat-5117	43	7	the	the	DET
easat-5117	43	8	impact	impact	NOUN
easat-5117	43	9	of	of	ADP
easat-5117	43	10	information	information	NOUN
easat-5117	43	11	technology	technology	NOUN
easat-5117	43	12	governance	governance	NOUN
easat-5117	43	13	based	base	VERB
easat-5117	43	14	on	on	ADP
easat-5117	43	15	isaca	isaca	PROPN
easat-5117	44	1	[	[	X
easat-5117	44	2	1	1	NUM
easat-5117	44	3	]	]	PUNCT
easat-5117	44	4	framework	framework	NOUN
easat-5117	44	5	on	on	ADP
easat-5117	44	6	institutional	institutional	ADJ
easat-5117	44	7	performance	performance	NOUN
easat-5117	44	8	in	in	ADP
easat-5117	44	9	the	the	DET
easat-5117	44	10	jordanian	jordanian	ADJ
easat-5117	44	11	commercial	commercial	ADJ
easat-5117	44	12	banks	bank	NOUN
easat-5117	44	13	.	.	PUNCT
easat-5117	45	1	the	the	DET
easat-5117	45	2	problem	problem	NOUN
easat-5117	45	3	is	be	AUX
easat-5117	45	4	represented	represent	VERB
easat-5117	45	5	by	by	ADP
easat-5117	45	6	questions	question	NOUN
easat-5117	45	7	concerning	concern	VERB
easat-5117	45	8	the	the	DET
easat-5117	45	9	extent	extent	NOUN
easat-5117	45	10	to	to	PART
easat-5117	45	11	which	which	PRON
easat-5117	45	12	this	this	DET
easat-5117	45	13	framework	framework	NOUN
easat-5117	45	14	can	can	AUX
easat-5117	45	15	improve	improve	VERB
easat-5117	45	16	operational	operational	ADJ
easat-5117	45	17	efficiency	efficiency	NOUN
easat-5117	45	18	,	,	PUNCT
easat-5117	45	19	reduce	reduce	VERB
easat-5117	45	20	technical	technical	ADJ
easat-5117	45	21	risks	risk	NOUN
easat-5117	45	22	,	,	PUNCT
easat-5117	45	23	and	and	CCONJ
easat-5117	45	24	increase	increase	VERB
easat-5117	45	25	the	the	DET
easat-5117	45	26	competitive	competitive	ADJ
easat-5117	45	27	power	power	NOUN
easat-5117	45	28	of	of	ADP
easat-5117	45	29	banks	bank	NOUN
easat-5117	45	30	,	,	PUNCT
easat-5117	45	31	in	in	ADP
easat-5117	45	32	addition	addition	NOUN
easat-5117	45	33	to	to	ADP
easat-5117	45	34	the	the	DET
easat-5117	45	35	challenges	challenge	NOUN
easat-5117	45	36	that	that	PRON
easat-5117	45	37	may	may	AUX
easat-5117	45	38	face	face	VERB
easat-5117	45	39	those	those	DET
easat-5117	45	40	banks	bank	NOUN
easat-5117	45	41	while	while	SCONJ
easat-5117	45	42	applying	apply	VERB
easat-5117	45	43	this	this	DET
easat-5117	45	44	framework	framework	NOUN
easat-5117	45	45	.	.	PUNCT
easat-5117	46	1	will	will	AUX
easat-5117	46	2	cobit	cobit	VERB
easat-5117	46	3	contribute	contribute	VERB
easat-5117	46	4	to	to	ADP
easat-5117	46	5	improving	improve	VERB
easat-5117	46	6	general	general	ADJ
easat-5117	46	7	performance	performance	NOUN
easat-5117	46	8	in	in	ADP
easat-5117	46	9	banks	bank	NOUN
easat-5117	46	10	by	by	ADP
easat-5117	46	11	enhancing	enhance	VERB
easat-5117	46	12	the	the	DET
easat-5117	46	13	process	process	NOUN
easat-5117	46	14	of	of	ADP
easat-5117	46	15	decision	decision	NOUN
easat-5117	46	16	making	making	NOUN
easat-5117	46	17	,	,	PUNCT
easat-5117	46	18	and	and	CCONJ
easat-5117	46	19	achieving	achieve	VERB
easat-5117	46	20	balance	balance	NOUN
easat-5117	46	21	between	between	ADP
easat-5117	46	22	information	information	NOUN
easat-5117	46	23	technology	technology	NOUN
easat-5117	46	24	and	and	CCONJ
easat-5117	46	25	business	business	NOUN
easat-5117	46	26	strategies	strategy	NOUN
easat-5117	46	27	?	?	PUNCT
easat-5117	47	1	will	will	AUX
easat-5117	47	2	the	the	DET
easat-5117	47	3	jordanian	jordanian	ADJ
easat-5117	47	4	commercial	commercial	ADJ
easat-5117	47	5	banks	bank	NOUN
easat-5117	47	6	be	be	VERB
easat-5117	47	7	able	able	ADJ
easat-5117	47	8	to	to	PART
easat-5117	47	9	adapt	adapt	VERB
easat-5117	47	10	with	with	ADP
easat-5117	47	11	this	this	DET
easat-5117	47	12	framework	framework	NOUN
easat-5117	47	13	in	in	ADP
easat-5117	47	14	the	the	DET
easat-5117	47	15	light	light	NOUN
easat-5117	47	16	of	of	ADP
easat-5117	47	17	the	the	DET
easat-5117	47	18	financial	financial	ADJ
easat-5117	47	19	and	and	CCONJ
easat-5117	47	20	organizational	organizational	ADJ
easat-5117	47	21	challenges	challenge	NOUN
easat-5117	47	22	they	they	PRON
easat-5117	47	23	may	may	AUX
easat-5117	47	24	face	face	VERB
easat-5117	47	25	?	?	PUNCT
easat-5117	48	1	the	the	DET
easat-5117	48	2	study	study	NOUN
easat-5117	48	3	aims	aim	VERB
easat-5117	48	4	to	to	PART
easat-5117	48	5	answer	answer	VERB
easat-5117	48	6	these	these	DET
easat-5117	48	7	questions	question	NOUN
easat-5117	48	8	by	by	ADP
easat-5117	48	9	analyzing	analyze	VERB
easat-5117	48	10	the	the	DET
easat-5117	48	11	impact	impact	NOUN
easat-5117	48	12	of	of	ADP
easat-5117	48	13	applying	apply	VERB
easat-5117	48	14	information	information	NOUN
easat-5117	48	15	technology	technology	NOUN
easat-5117	48	16	governance	governance	NOUN
easat-5117	48	17	based	base	VERB
easat-5117	48	18	on	on	ADP
easat-5117	48	19	isaca	isaca	PROPN
easat-5117	49	1	[	[	X
easat-5117	49	2	1	1	NUM
easat-5117	49	3	]	]	PUNCT
easat-5117	49	4	framework	framework	NOUN
easat-5117	49	5	in	in	ADP
easat-5117	49	6	institutional	institutional	ADJ
easat-5117	49	7	performance	performance	NOUN
easat-5117	49	8	in	in	ADP
easat-5117	49	9	the	the	DET
easat-5117	49	10	jordanian	jordanian	ADJ
easat-5117	49	11	commercial	commercial	ADJ
easat-5117	49	12	banks	bank	NOUN
easat-5117	49	13	.	.	PUNCT
easat-5117	50	1	3	3	X
easat-5117	50	2	.	.	X
easat-5117	51	1	the	the	DET
easat-5117	51	2	study	study	NOUN
easat-5117	51	3	importance	importance	NOUN
easat-5117	51	4	the	the	DET
easat-5117	51	5	importance	importance	NOUN
easat-5117	51	6	of	of	ADP
easat-5117	51	7	this	this	DET
easat-5117	51	8	study	study	NOUN
easat-5117	51	9	lies	lie	VERB
easat-5117	51	10	in	in	ADP
easat-5117	51	11	highlighting	highlight	VERB
easat-5117	51	12	the	the	DET
easat-5117	51	13	effect	effect	NOUN
easat-5117	51	14	of	of	ADP
easat-5117	51	15	applying	apply	VERB
easat-5117	51	16	information	information	NOUN
easat-5117	51	17	technology	technology	NOUN
easat-5117	51	18	governance	governance	NOUN
easat-5117	51	19	based	base	VERB
easat-5117	51	20	on	on	ADP
easat-5117	51	21	isaca	isaca	PROPN
easat-5117	52	1	[	[	X
easat-5117	52	2	1	1	NUM
easat-5117	52	3	]	]	PUNCT
easat-5117	52	4	framework	framework	NOUN
easat-5117	52	5	on	on	ADP
easat-5117	52	6	the	the	DET
easat-5117	52	7	institutional	institutional	ADJ
easat-5117	52	8	performance	performance	NOUN
easat-5117	52	9	in	in	ADP
easat-5117	52	10	the	the	DET
easat-5117	52	11	jordanian	jordanian	ADJ
easat-5117	52	12	commercial	commercial	ADJ
easat-5117	52	13	banks	bank	NOUN
easat-5117	52	14	.	.	PUNCT
easat-5117	53	1	in	in	ADP
easat-5117	53	2	the	the	DET
easat-5117	53	3	light	light	NOUN
easat-5117	53	4	of	of	ADP
easat-5117	53	5	the	the	DET
easat-5117	53	6	rapid	rapid	ADJ
easat-5117	53	7	changes	change	NOUN
easat-5117	53	8	in	in	ADP
easat-5117	53	9	technology	technology	NOUN
easat-5117	53	10	and	and	CCONJ
easat-5117	53	11	its	its	PRON
easat-5117	53	12	increased	increase	VERB
easat-5117	53	13	usage	usage	NOUN
easat-5117	53	14	in	in	ADP
easat-5117	53	15	the	the	DET
easat-5117	53	16	various	various	ADJ
easat-5117	53	17	work	work	NOUN
easat-5117	53	18	sectors	sector	NOUN
easat-5117	53	19	,	,	PUNCT
easat-5117	53	20	information	information	NOUN
easat-5117	53	21	technology	technology	NOUN
easat-5117	53	22	governance	governance	NOUN
easat-5117	53	23	has	have	AUX
easat-5117	53	24	become	become	VERB
easat-5117	53	25	a	a	DET
easat-5117	53	26	vital	vital	ADJ
easat-5117	53	27	issue	issue	NOUN
easat-5117	53	28	to	to	PART
easat-5117	53	29	ensure	ensure	VERB
easat-5117	53	30	that	that	SCONJ
easat-5117	53	31	the	the	DET
easat-5117	53	32	technological	technological	ADJ
easat-5117	53	33	systems	system	NOUN
easat-5117	53	34	are	be	AUX
easat-5117	53	35	operated	operate	VERB
easat-5117	53	36	effectively	effectively	ADV
easat-5117	53	37	in	in	ADP
easat-5117	53	38	line	line	NOUN
easat-5117	53	39	with	with	ADP
easat-5117	53	40	the	the	DET
easat-5117	53	41	institution	institution	NOUN
easat-5117	53	42	's	's	PART
easat-5117	53	43	objectives	objective	NOUN
easat-5117	53	44	.	.	PUNCT
easat-5117	54	1	based	base	VERB
easat-5117	54	2	on	on	ADP
easat-5117	54	3	this	this	DET
easat-5117	54	4	study	study	NOUN
easat-5117	54	5	,	,	PUNCT
easat-5117	54	6	banks	bank	NOUN
easat-5117	54	7	and	and	CCONJ
easat-5117	54	8	financial	financial	ADJ
easat-5117	54	9	institutions	institution	NOUN
easat-5117	54	10	may	may	AUX
easat-5117	54	11	be	be	AUX
easat-5117	54	12	able	able	ADJ
easat-5117	54	13	to	to	PART
easat-5117	54	14	realize	realize	VERB
easat-5117	54	15	the	the	DET
easat-5117	54	16	way	way	NOUN
easat-5117	54	17	through	through	ADP
easat-5117	54	18	which	which	PRON
easat-5117	54	19	they	they	PRON
easat-5117	54	20	can	can	AUX
easat-5117	54	21	improve	improve	VERB
easat-5117	54	22	the	the	DET
easat-5117	54	23	performance	performance	NOUN
easat-5117	54	24	and	and	CCONJ
easat-5117	54	25	promote	promote	VERB
easat-5117	54	26	their	their	PRON
easat-5117	54	27	response	response	NOUN
easat-5117	54	28	to	to	ADP
easat-5117	54	29	the	the	DET
easat-5117	54	30	requirements	requirement	NOUN
easat-5117	54	31	of	of	ADP
easat-5117	54	32	markets	market	NOUN
easat-5117	54	33	and	and	CCONJ
easat-5117	54	34	competition	competition	NOUN
easat-5117	54	35	by	by	ADP
easat-5117	54	36	86	86	NUM
easat-5117	54	37	edelweiss	edelweiss	PROPN
easat-5117	54	38	applied	apply	VERB
easat-5117	54	39	science	science	NOUN
easat-5117	54	40	and	and	CCONJ
easat-5117	54	41	technology	technology	NOUN
easat-5117	54	42	issn	issn	PROPN
easat-5117	54	43	:	:	PUNCT
easat-5117	54	44	2576	2576	NUM
easat-5117	54	45	-	-	SYM
easat-5117	54	46	8484	8484	NUM
easat-5117	54	47	vol	vol	NOUN
easat-5117	54	48	.	.	PROPN
easat-5117	55	1	9	9	NUM
easat-5117	55	2	,	,	PUNCT
easat-5117	55	3	no	no	INTJ
easat-5117	55	4	.	.	NOUN
easat-5117	56	1	3	3	NUM
easat-5117	56	2	:	:	SYM
easat-5117	56	3	84	84	NUM
easat-5117	56	4	-	-	SYM
easat-5117	56	5	95	95	NUM
easat-5117	56	6	,	,	PUNCT
easat-5117	56	7	2025	2025	NUM
easat-5117	56	8	doi	doi	NOUN
easat-5117	56	9	:	:	PUNCT
easat-5117	56	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	56	11	©	©	PROPN
easat-5117	56	12	2025	2025	NUM
easat-5117	56	13	by	by	ADP
easat-5117	56	14	the	the	DET
easat-5117	56	15	author	author	NOUN
easat-5117	56	16	;	;	PUNCT
easat-5117	56	17	licensee	licensee	NOUN
easat-5117	56	18	learning	learn	VERB
easat-5117	56	19	gate	gate	NOUN
easat-5117	56	20	adopting	adopt	VERB
easat-5117	56	21	an	an	DET
easat-5117	56	22	effective	effective	ADJ
easat-5117	56	23	framework	framework	NOUN
easat-5117	56	24	,	,	PUNCT
easat-5117	56	25	such	such	ADJ
easat-5117	56	26	as	as	ADP
easat-5117	56	27	cobit	cobit	NOUN
easat-5117	56	28	.	.	PUNCT
easat-5117	57	1	this	this	DET
easat-5117	57	2	study	study	NOUN
easat-5117	57	3	also	also	ADV
easat-5117	57	4	contributes	contribute	VERB
easat-5117	57	5	to	to	ADP
easat-5117	57	6	understanding	understand	VERB
easat-5117	57	7	the	the	DET
easat-5117	57	8	way	way	NOUN
easat-5117	57	9	of	of	ADP
easat-5117	57	10	achieving	achieve	VERB
easat-5117	57	11	balance	balance	NOUN
easat-5117	57	12	between	between	ADP
easat-5117	57	13	information	information	NOUN
easat-5117	57	14	technology	technology	NOUN
easat-5117	57	15	and	and	CCONJ
easat-5117	57	16	business	business	NOUN
easat-5117	57	17	requirements	requirement	NOUN
easat-5117	57	18	which	which	PRON
easat-5117	57	19	,	,	PUNCT
easat-5117	57	20	in	in	ADP
easat-5117	57	21	turn	turn	NOUN
easat-5117	57	22	,	,	PUNCT
easat-5117	57	23	enhances	enhance	VERB
easat-5117	57	24	the	the	DET
easat-5117	57	25	effectiveness	effectiveness	NOUN
easat-5117	57	26	of	of	ADP
easat-5117	57	27	using	use	VERB
easat-5117	57	28	resources	resource	NOUN
easat-5117	57	29	,	,	PUNCT
easat-5117	57	30	reducing	reduce	VERB
easat-5117	57	31	risks	risk	NOUN
easat-5117	57	32	,	,	PUNCT
easat-5117	57	33	and	and	CCONJ
easat-5117	57	34	increasing	increase	VERB
easat-5117	57	35	the	the	DET
easat-5117	57	36	value	value	NOUN
easat-5117	57	37	of	of	ADP
easat-5117	57	38	information	information	NOUN
easat-5117	57	39	technology	technology	NOUN
easat-5117	57	40	in	in	ADP
easat-5117	57	41	modern	modern	ADJ
easat-5117	57	42	business	business	NOUN
easat-5117	57	43	environments	environment	NOUN
easat-5117	57	44	.	.	PUNCT
easat-5117	58	1	4	4	X
easat-5117	58	2	.	.	X
easat-5117	58	3	the	the	DET
easat-5117	58	4	study	study	NOUN
easat-5117	58	5	objectives	objective	VERB
easat-5117	58	6	the	the	DET
easat-5117	58	7	main	main	ADJ
easat-5117	58	8	objective	objective	NOUN
easat-5117	58	9	of	of	ADP
easat-5117	58	10	this	this	DET
easat-5117	58	11	study	study	NOUN
easat-5117	58	12	is	be	AUX
easat-5117	58	13	to	to	PART
easat-5117	58	14	identify	identify	VERB
easat-5117	58	15	the	the	DET
easat-5117	58	16	impact	impact	NOUN
easat-5117	58	17	of	of	ADP
easat-5117	58	18	applying	apply	VERB
easat-5117	58	19	information	information	NOUN
easat-5117	58	20	technology	technology	NOUN
easat-5117	58	21	governance	governance	NOUN
easat-5117	58	22	based	base	VERB
easat-5117	58	23	on	on	ADP
easat-5117	58	24	isaca	isaca	PROPN
easat-5117	59	1	[	[	X
easat-5117	59	2	1	1	NUM
easat-5117	59	3	]	]	X
easat-5117	59	4	framework	framework	NOUN
easat-5117	59	5	(	(	PUNCT
easat-5117	59	6	evaluation	evaluation	NOUN
easat-5117	59	7	and	and	CCONJ
easat-5117	59	8	direction	direction	NOUN
easat-5117	59	9	,	,	PUNCT
easat-5117	59	10	acquisition	acquisition	NOUN
easat-5117	59	11	and	and	CCONJ
easat-5117	59	12	implementation	implementation	NOUN
easat-5117	59	13	,	,	PUNCT
easat-5117	59	14	service	service	NOUN
easat-5117	59	15	and	and	CCONJ
easat-5117	59	16	support	support	NOUN
easat-5117	59	17	)	)	PUNCT
easat-5117	59	18	in	in	ADP
easat-5117	59	19	institutional	institutional	ADJ
easat-5117	59	20	performance	performance	NOUN
easat-5117	59	21	in	in	ADP
easat-5117	59	22	the	the	DET
easat-5117	59	23	jordanian	jordanian	ADJ
easat-5117	59	24	commercial	commercial	ADJ
easat-5117	59	25	banks	bank	NOUN
easat-5117	59	26	.	.	PUNCT
easat-5117	60	1	the	the	DET
easat-5117	60	2	following	follow	VERB
easat-5117	60	3	subobjectives	subobjective	NOUN
easat-5117	60	4	are	be	AUX
easat-5117	60	5	derived	derive	VERB
easat-5117	60	6	from	from	ADP
easat-5117	60	7	this	this	DET
easat-5117	60	8	main	main	ADJ
easat-5117	60	9	objective	objective	NOUN
easat-5117	60	10	:	:	PUNCT
easat-5117	60	11	1identifying	1identifying	NUM
easat-5117	60	12	the	the	DET
easat-5117	60	13	impact	impact	NOUN
easat-5117	60	14	of	of	ADP
easat-5117	60	15	applying	apply	VERB
easat-5117	60	16	information	information	NOUN
easat-5117	60	17	technology	technology	NOUN
easat-5117	60	18	governance	governance	NOUN
easat-5117	60	19	based	base	VERB
easat-5117	60	20	on	on	ADP
easat-5117	60	21	isaca	isaca	PROPN
easat-5117	60	22	[	[	X
easat-5117	60	23	1	1	NUM
easat-5117	60	24	]	]	PUNCT
easat-5117	60	25	framework	framework	NOUN
easat-5117	60	26	according	accord	VERB
easat-5117	60	27	to	to	ADP
easat-5117	60	28	the	the	DET
easat-5117	60	29	dimension	dimension	NOUN
easat-5117	60	30	of	of	ADP
easat-5117	60	31	evaluation	evaluation	NOUN
easat-5117	60	32	and	and	CCONJ
easat-5117	60	33	direction	direction	NOUN
easat-5117	60	34	in	in	ADP
easat-5117	60	35	institutional	institutional	ADJ
easat-5117	60	36	performance	performance	NOUN
easat-5117	60	37	in	in	ADP
easat-5117	60	38	the	the	DET
easat-5117	60	39	jordanian	jordanian	ADJ
easat-5117	60	40	commercial	commercial	ADJ
easat-5117	60	41	banks	bank	NOUN
easat-5117	60	42	.	.	PUNCT
easat-5117	61	1	2identifying	2identifye	VERB
easat-5117	61	2	the	the	DET
easat-5117	61	3	impact	impact	NOUN
easat-5117	61	4	of	of	ADP
easat-5117	61	5	applying	apply	VERB
easat-5117	61	6	information	information	NOUN
easat-5117	61	7	technology	technology	NOUN
easat-5117	61	8	governance	governance	NOUN
easat-5117	61	9	based	base	VERB
easat-5117	61	10	on	on	ADP
easat-5117	61	11	isaca	isaca	PROPN
easat-5117	61	12	[	[	X
easat-5117	61	13	1	1	NUM
easat-5117	61	14	]	]	PUNCT
easat-5117	61	15	framework	framework	NOUN
easat-5117	61	16	according	accord	VERB
easat-5117	61	17	to	to	ADP
easat-5117	61	18	the	the	DET
easat-5117	61	19	dimension	dimension	NOUN
easat-5117	61	20	of	of	ADP
easat-5117	61	21	building	building	NOUN
easat-5117	61	22	,	,	PUNCT
easat-5117	61	23	acquisition	acquisition	NOUN
easat-5117	61	24	and	and	CCONJ
easat-5117	61	25	implementation	implementation	NOUN
easat-5117	61	26	on	on	ADP
easat-5117	61	27	institutional	institutional	ADJ
easat-5117	61	28	performance	performance	NOUN
easat-5117	61	29	in	in	ADP
easat-5117	61	30	the	the	DET
easat-5117	61	31	jordanian	jordanian	ADJ
easat-5117	61	32	commercial	commercial	ADJ
easat-5117	61	33	banks	bank	NOUN
easat-5117	61	34	.	.	PUNCT
easat-5117	62	1	3identifying	3identifying	PRON
easat-5117	62	2	the	the	DET
easat-5117	62	3	impact	impact	NOUN
easat-5117	62	4	of	of	ADP
easat-5117	62	5	applying	apply	VERB
easat-5117	62	6	information	information	NOUN
easat-5117	62	7	technology	technology	NOUN
easat-5117	62	8	governance	governance	NOUN
easat-5117	62	9	based	base	VERB
easat-5117	62	10	on	on	ADP
easat-5117	62	11	isaca	isaca	PROPN
easat-5117	63	1	[	[	X
easat-5117	63	2	1]framework	1]framework	NUM
easat-5117	63	3	according	accord	VERB
easat-5117	63	4	to	to	ADP
easat-5117	63	5	the	the	DET
easat-5117	63	6	dimension	dimension	NOUN
easat-5117	63	7	of	of	ADP
easat-5117	63	8	service	service	NOUN
easat-5117	63	9	and	and	CCONJ
easat-5117	63	10	support	support	NOUN
easat-5117	63	11	in	in	ADP
easat-5117	63	12	institutional	institutional	ADJ
easat-5117	63	13	performance	performance	NOUN
easat-5117	63	14	in	in	ADP
easat-5117	63	15	the	the	DET
easat-5117	63	16	jordanian	jordanian	ADJ
easat-5117	63	17	commercial	commercial	ADJ
easat-5117	63	18	banks	bank	NOUN
easat-5117	63	19	.	.	PUNCT
easat-5117	64	1	5	5	X
easat-5117	64	2	.	.	X
easat-5117	64	3	literature	literature	PROPN
easat-5117	64	4	review	review	VERB
easat-5117	64	5	5.1	5.1	NUM
easat-5117	64	6	.	.	PUNCT
easat-5117	65	1	theoretical	theoretical	ADJ
easat-5117	65	2	framework	framework	NOUN
easat-5117	65	3	information	information	NOUN
easat-5117	65	4	technology	technology	NOUN
easat-5117	65	5	governance	governance	NOUN
easat-5117	65	6	has	have	AUX
easat-5117	65	7	become	become	VERB
easat-5117	65	8	amongst	amongst	ADP
easat-5117	65	9	the	the	DET
easat-5117	65	10	basic	basic	ADJ
easat-5117	65	11	pillars	pillar	NOUN
easat-5117	65	12	for	for	ADP
easat-5117	65	13	the	the	DET
easat-5117	65	14	success	success	NOUN
easat-5117	65	15	and	and	CCONJ
easat-5117	65	16	continuity	continuity	NOUN
easat-5117	65	17	of	of	ADP
easat-5117	65	18	the	the	DET
easat-5117	65	19	public	public	ADJ
easat-5117	65	20	sector	sector	NOUN
easat-5117	65	21	,	,	PUNCT
easat-5117	65	22	where	where	SCONJ
easat-5117	65	23	the	the	DET
easat-5117	65	24	effective	effective	ADJ
easat-5117	65	25	implementation	implementation	NOUN
easat-5117	65	26	of	of	ADP
easat-5117	65	27	information	information	NOUN
easat-5117	65	28	technology	technology	NOUN
easat-5117	65	29	governance	governance	NOUN
easat-5117	65	30	is	be	AUX
easat-5117	65	31	considered	consider	VERB
easat-5117	65	32	as	as	ADP
easat-5117	65	33	a	a	DET
easat-5117	65	34	prominent	prominent	ADJ
easat-5117	65	35	factor	factor	NOUN
easat-5117	65	36	for	for	ADP
easat-5117	65	37	dealing	deal	VERB
easat-5117	65	38	with	with	ADP
easat-5117	65	39	the	the	DET
easat-5117	65	40	challenges	challenge	NOUN
easat-5117	65	41	that	that	PRON
easat-5117	65	42	face	face	VERB
easat-5117	65	43	using	use	VERB
easat-5117	65	44	information	information	NOUN
easat-5117	65	45	technology	technology	NOUN
easat-5117	65	46	in	in	ADP
easat-5117	65	47	the	the	DET
easat-5117	65	48	public	public	ADJ
easat-5117	65	49	sector	sector	NOUN
easat-5117	65	50	.	.	PUNCT
easat-5117	66	1	5.2	5.2	NUM
easat-5117	66	2	.	.	PUNCT
easat-5117	67	1	the	the	DET
easat-5117	67	2	concept	concept	NOUN
easat-5117	67	3	of	of	ADP
easat-5117	67	4	information	information	NOUN
easat-5117	67	5	technology	technology	NOUN
easat-5117	67	6	governance	governance	NOUN
easat-5117	67	7	based	base	VERB
easat-5117	67	8	on	on	ADP
easat-5117	67	9	isaca	isaca	PROPN
easat-5117	67	10	[	[	X
easat-5117	67	11	1	1	NUM
easat-5117	67	12	]	]	PUNCT
easat-5117	67	13	framework	framework	NOUN
easat-5117	67	14	information	information	NOUN
easat-5117	67	15	technology	technology	NOUN
easat-5117	67	16	governance	governance	NOUN
easat-5117	67	17	can	can	AUX
easat-5117	67	18	be	be	AUX
easat-5117	67	19	defined	define	VERB
easat-5117	67	20	as	as	ADP
easat-5117	67	21	one	one	NUM
easat-5117	67	22	of	of	ADP
easat-5117	67	23	the	the	DET
easat-5117	67	24	responsibilities	responsibility	NOUN
easat-5117	67	25	of	of	ADP
easat-5117	67	26	the	the	DET
easat-5117	67	27	board	board	NOUN
easat-5117	67	28	of	of	ADP
easat-5117	67	29	directors	director	NOUN
easat-5117	67	30	and	and	CCONJ
easat-5117	67	31	the	the	DET
easat-5117	67	32	executive	executive	ADJ
easat-5117	67	33	management	management	NOUN
easat-5117	67	34	,	,	PUNCT
easat-5117	67	35	where	where	SCONJ
easat-5117	67	36	it	it	PRON
easat-5117	67	37	is	be	AUX
easat-5117	67	38	viewed	view	VERB
easat-5117	67	39	as	as	ADP
easat-5117	67	40	an	an	DET
easat-5117	67	41	integral	integral	ADJ
easat-5117	67	42	part	part	NOUN
easat-5117	67	43	to	to	ADP
easat-5117	67	44	corporate	corporate	ADJ
easat-5117	67	45	governance	governance	NOUN
easat-5117	67	46	.	.	PUNCT
easat-5117	68	1	it	it	PRON
easat-5117	68	2	consists	consist	VERB
easat-5117	68	3	of	of	ADP
easat-5117	68	4	the	the	DET
easat-5117	68	5	organizational	organizational	ADJ
easat-5117	68	6	processes	process	NOUN
easat-5117	68	7	and	and	CCONJ
easat-5117	68	8	structures	structure	NOUN
easat-5117	68	9	which	which	PRON
easat-5117	68	10	imply	imply	VERB
easat-5117	68	11	that	that	SCONJ
easat-5117	68	12	information	information	NOUN
easat-5117	68	13	technology	technology	NOUN
easat-5117	68	14	contributes	contribute	VERB
easat-5117	68	15	to	to	ADP
easat-5117	68	16	achieving	achieve	VERB
easat-5117	68	17	the	the	DET
easat-5117	68	18	institution	institution	NOUN
easat-5117	68	19	's	's	PART
easat-5117	68	20	objectives	objective	NOUN
easat-5117	68	21	and	and	CCONJ
easat-5117	68	22	strategies	strategy	NOUN
easat-5117	68	23	[	[	X
easat-5117	68	24	5	5	NUM
easat-5117	68	25	]	]	PUNCT
easat-5117	68	26	.	.	PUNCT
easat-5117	69	1	information	information	NOUN
easat-5117	69	2	technology	technology	NOUN
easat-5117	69	3	governance	governance	NOUN
easat-5117	69	4	was	be	AUX
easat-5117	69	5	also	also	ADV
easat-5117	69	6	defined	define	VERB
easat-5117	69	7	as	as	ADP
easat-5117	69	8	an	an	DET
easat-5117	69	9	integral	integral	ADJ
easat-5117	69	10	part	part	NOUN
easat-5117	69	11	of	of	ADP
easat-5117	69	12	corporate	corporate	ADJ
easat-5117	69	13	governance	governance	NOUN
easat-5117	69	14	that	that	PRON
easat-5117	69	15	is	be	AUX
easat-5117	69	16	performed	perform	VERB
easat-5117	69	17	by	by	ADP
easat-5117	69	18	the	the	DET
easat-5117	69	19	board	board	NOUN
easat-5117	69	20	of	of	ADP
easat-5117	69	21	directors	director	NOUN
easat-5117	69	22	,	,	PUNCT
easat-5117	69	23	where	where	SCONJ
easat-5117	69	24	it	it	PRON
easat-5117	69	25	includes	include	VERB
easat-5117	69	26	defining	define	VERB
easat-5117	69	27	and	and	CCONJ
easat-5117	69	28	implementing	implement	VERB
easat-5117	69	29	the	the	DET
easat-5117	69	30	processes	process	NOUN
easat-5117	69	31	,	,	PUNCT
easat-5117	69	32	structures	structure	NOUN
easat-5117	69	33	and	and	CCONJ
easat-5117	69	34	mechanisms	mechanism	NOUN
easat-5117	69	35	that	that	PRON
easat-5117	69	36	enable	enable	VERB
easat-5117	69	37	stakeholders	stakeholder	NOUN
easat-5117	69	38	in	in	ADP
easat-5117	69	39	the	the	DET
easat-5117	69	40	domain	domain	NOUN
easat-5117	69	41	of	of	ADP
easat-5117	69	42	business	business	NOUN
easat-5117	69	43	and	and	CCONJ
easat-5117	69	44	information	information	NOUN
easat-5117	69	45	technology	technology	NOUN
easat-5117	69	46	to	to	PART
easat-5117	69	47	do	do	VERB
easat-5117	69	48	their	their	PRON
easat-5117	69	49	responsibilities	responsibility	NOUN
easat-5117	69	50	relating	relate	VERB
easat-5117	69	51	to	to	ADP
easat-5117	69	52	supporting	support	VERB
easat-5117	69	53	work	work	NOUN
easat-5117	69	54	,	,	PUNCT
easat-5117	69	55	adjusting	adjust	VERB
easat-5117	69	56	information	information	NOUN
easat-5117	69	57	technology	technology	NOUN
easat-5117	69	58	as	as	ADV
easat-5117	69	59	well	well	ADV
easat-5117	69	60	as	as	ADP
easat-5117	69	61	establishing	establish	VERB
easat-5117	69	62	and	and	CCONJ
easat-5117	69	63	protecting	protect	VERB
easat-5117	69	64	the	the	DET
easat-5117	69	65	value	value	NOUN
easat-5117	69	66	of	of	ADP
easat-5117	69	67	information	information	NOUN
easat-5117	69	68	technology	technology	NOUN
easat-5117	69	69	business	business	NOUN
easat-5117	69	70	[	[	X
easat-5117	69	71	6	6	NUM
easat-5117	69	72	]	]	PUNCT
easat-5117	69	73	.	.	PUNCT
easat-5117	70	1	the	the	DET
easat-5117	70	2	international	international	ADJ
easat-5117	70	3	organizations	organization	NOUN
easat-5117	70	4	and	and	CCONJ
easat-5117	70	5	commissions	commission	NOUN
easat-5117	70	6	concerned	concern	VERB
easat-5117	70	7	with	with	ADP
easat-5117	70	8	information	information	NOUN
easat-5117	70	9	technology	technology	NOUN
easat-5117	70	10	governance	governance	NOUN
easat-5117	70	11	issued	issue	VERB
easat-5117	70	12	the	the	DET
easat-5117	70	13	international	international	ADJ
easat-5117	70	14	standards	standard	NOUN
easat-5117	70	15	and	and	CCONJ
easat-5117	70	16	applications	application	NOUN
easat-5117	70	17	that	that	PRON
easat-5117	70	18	are	be	AUX
easat-5117	70	19	viewed	view	VERB
easat-5117	70	20	as	as	ADP
easat-5117	70	21	practices	practice	NOUN
easat-5117	70	22	for	for	ADP
easat-5117	70	23	implementing	implement	VERB
easat-5117	70	24	the	the	DET
easat-5117	70	25	control	control	NOUN
easat-5117	70	26	over	over	ADP
easat-5117	70	27	the	the	DET
easat-5117	70	28	resources	resource	NOUN
easat-5117	70	29	of	of	ADP
easat-5117	70	30	information	information	NOUN
easat-5117	70	31	technology	technology	NOUN
easat-5117	70	32	and	and	CCONJ
easat-5117	70	33	managing	manage	VERB
easat-5117	70	34	digital	digital	ADJ
easat-5117	70	35	transformation	transformation	NOUN
easat-5117	70	36	.	.	PUNCT
easat-5117	71	1	these	these	DET
easat-5117	71	2	standards	standard	NOUN
easat-5117	71	3	and	and	CCONJ
easat-5117	71	4	applications	application	NOUN
easat-5117	71	5	included	include	VERB
easat-5117	71	6	the	the	DET
easat-5117	71	7	framework	framework	NOUN
easat-5117	71	8	of	of	ADP
easat-5117	71	9	control	control	NOUN
easat-5117	71	10	objectives	objective	NOUN
easat-5117	71	11	for	for	ADP
easat-5117	71	12	information	information	NOUN
easat-5117	71	13	and	and	CCONJ
easat-5117	71	14	related	related	ADJ
easat-5117	71	15	technology	technology	NOUN
easat-5117	71	16	(	(	PUNCT
easat-5117	71	17	cobit	cobit	NOUN
easat-5117	71	18	)	)	PUNCT
easat-5117	72	1	[	[	X
easat-5117	72	2	7	7	NUM
easat-5117	72	3	-	-	SYM
easat-5117	72	4	10	10	NUM
easat-5117	72	5	]	]	PUNCT
easat-5117	72	6	.	.	PUNCT
easat-5117	73	1	indeed	indeed	ADV
easat-5117	73	2	,	,	PUNCT
easat-5117	73	3	this	this	DET
easat-5117	73	4	framework	framework	NOUN
easat-5117	73	5	received	receive	VERB
easat-5117	73	6	a	a	DET
easat-5117	73	7	global	global	ADJ
easat-5117	73	8	approval	approval	NOUN
easat-5117	73	9	by	by	ADP
easat-5117	73	10	the	the	DET
easat-5117	73	11	information	information	NOUN
easat-5117	73	12	system	system	NOUN
easat-5117	73	13	audit	audit	NOUN
easat-5117	73	14	and	and	CCONJ
easat-5117	73	15	control	control	PROPN
easat-5117	73	16	association	association	PROPN
easat-5117	73	17	(	(	PUNCT
easat-5117	73	18	isaca	isaca	PROPN
easat-5117	73	19	)	)	PUNCT
easat-5117	73	20	as	as	ADP
easat-5117	73	21	a	a	DET
easat-5117	73	22	credible	credible	ADJ
easat-5117	73	23	source	source	NOUN
easat-5117	73	24	of	of	ADP
easat-5117	73	25	information	information	NOUN
easat-5117	73	26	technology	technology	NOUN
easat-5117	73	27	governance	governance	NOUN
easat-5117	73	28	and	and	CCONJ
easat-5117	73	29	control	control	NOUN
easat-5117	73	30	.	.	PUNCT
easat-5117	74	1	the	the	DET
easat-5117	74	2	first	first	ADJ
easat-5117	74	3	issuance	issuance	NOUN
easat-5117	74	4	of	of	ADP
easat-5117	74	5	this	this	DET
easat-5117	74	6	framework	framework	NOUN
easat-5117	74	7	was	be	AUX
easat-5117	74	8	in	in	ADP
easat-5117	74	9	1996	1996	NUM
easat-5117	74	10	,	,	PUNCT
easat-5117	74	11	followed	follow	VERB
easat-5117	74	12	by	by	ADP
easat-5117	74	13	the	the	DET
easat-5117	74	14	second	second	ADJ
easat-5117	74	15	issuance	issuance	NOUN
easat-5117	74	16	in	in	ADP
easat-5117	74	17	1998	1998	NUM
easat-5117	74	18	,	,	PUNCT
easat-5117	74	19	then	then	ADV
easat-5117	74	20	the	the	DET
easat-5117	74	21	third	third	ADJ
easat-5117	74	22	issuance	issuance	NOUN
easat-5117	74	23	in	in	ADP
easat-5117	74	24	2000	2000	NUM
easat-5117	74	25	,	,	PUNCT
easat-5117	74	26	the	the	DET
easat-5117	74	27	fourth	fourth	ADJ
easat-5117	74	28	issuance	issuance	NOUN
easat-5117	74	29	in	in	ADP
easat-5117	74	30	2004	2004	NUM
easat-5117	74	31	which	which	PRON
easat-5117	74	32	was	be	AUX
easat-5117	74	33	amended	amend	VERB
easat-5117	74	34	in	in	ADP
easat-5117	74	35	2007	2007	NUM
easat-5117	74	36	,	,	PUNCT
easat-5117	74	37	followed	follow	VERB
easat-5117	74	38	by	by	ADP
easat-5117	74	39	the	the	DET
easat-5117	74	40	fifth	fifth	ADJ
easat-5117	74	41	issuance	issuance	NOUN
easat-5117	74	42	in	in	ADP
easat-5117	74	43	2012	2012	NUM
easat-5117	74	44	,	,	PUNCT
easat-5117	74	45	and	and	CCONJ
easat-5117	74	46	finally	finally	ADV
easat-5117	74	47	the	the	DET
easat-5117	74	48	issuance	issuance	NOUN
easat-5117	74	49	of	of	ADP
easat-5117	74	50	november	november	PROPN
easat-5117	74	51	,	,	PUNCT
easat-5117	74	52	2018	2018	NUM
easat-5117	74	53	.	.	PUNCT
easat-5117	75	1	(	(	PUNCT
easat-5117	75	2	isaca	isaca	PROPN
easat-5117	75	3	)	)	PUNCT
easat-5117	75	4	issued	issue	VERB
easat-5117	75	5	an	an	DET
easat-5117	75	6	updated	update	VERB
easat-5117	75	7	version	version	NOUN
easat-5117	75	8	of	of	ADP
easat-5117	75	9	(	(	PUNCT
easat-5117	75	10	cobit	cobit	NOUN
easat-5117	75	11	)	)	PUNCT
easat-5117	75	12	,	,	PUNCT
easat-5117	75	13	referred	refer	VERB
easat-5117	75	14	to	to	ADP
easat-5117	75	15	as	as	ADP
easat-5117	75	16	[	[	X
easat-5117	75	17	1	1	NUM
easat-5117	75	18	,	,	PUNCT
easat-5117	75	19	6	6	NUM
easat-5117	75	20	,	,	PUNCT
easat-5117	75	21	11	11	NUM
easat-5117	75	22	]	]	PUNCT
easat-5117	75	23	.	.	PUNCT
easat-5117	76	1	generally	generally	ADV
easat-5117	76	2	,	,	PUNCT
easat-5117	76	3	cobit	cobit	ADJ
easat-5117	76	4	framework	framework	NOUN
easat-5117	76	5	was	be	AUX
easat-5117	76	6	defined	define	VERB
easat-5117	76	7	as	as	ADP
easat-5117	76	8	"	"	PUNCT
easat-5117	76	9	a	a	DET
easat-5117	76	10	framework	framework	NOUN
easat-5117	76	11	for	for	ADP
easat-5117	76	12	information	information	NOUN
easat-5117	76	13	technology	technology	NOUN
easat-5117	76	14	governance	governance	NOUN
easat-5117	76	15	and	and	CCONJ
easat-5117	76	16	management	management	NOUN
easat-5117	76	17	,	,	PUNCT
easat-5117	76	18	where	where	SCONJ
easat-5117	76	19	it	it	PRON
easat-5117	76	20	targets	target	VERB
easat-5117	76	21	the	the	DET
easat-5117	76	22	economic	economic	ADJ
easat-5117	76	23	unit	unit	NOUN
easat-5117	76	24	as	as	ADP
easat-5117	76	25	a	a	DET
easat-5117	76	26	whole	whole	NOUN
easat-5117	76	27	,	,	PUNCT
easat-5117	76	28	and	and	CCONJ
easat-5117	76	29	includes	include	VERB
easat-5117	76	30	all	all	DET
easat-5117	76	31	the	the	DET
easat-5117	76	32	technology	technology	NOUN
easat-5117	76	33	and	and	CCONJ
easat-5117	76	34	87	87	NUM
easat-5117	76	35	edelweiss	edelweiss	PROPN
easat-5117	76	36	applied	apply	VERB
easat-5117	76	37	science	science	NOUN
easat-5117	76	38	and	and	CCONJ
easat-5117	76	39	technology	technology	NOUN
easat-5117	76	40	issn	issn	PROPN
easat-5117	76	41	:	:	PUNCT
easat-5117	76	42	2576	2576	NUM
easat-5117	76	43	-	-	SYM
easat-5117	76	44	8484	8484	NUM
easat-5117	76	45	vol	vol	NOUN
easat-5117	76	46	.	.	PROPN
easat-5117	77	1	9	9	NUM
easat-5117	77	2	,	,	PUNCT
easat-5117	77	3	no	no	INTJ
easat-5117	77	4	.	.	NOUN
easat-5117	78	1	3	3	NUM
easat-5117	78	2	:	:	SYM
easat-5117	78	3	84	84	NUM
easat-5117	78	4	-	-	SYM
easat-5117	78	5	95	95	NUM
easat-5117	78	6	,	,	PUNCT
easat-5117	78	7	2025	2025	NUM
easat-5117	78	8	doi	doi	NOUN
easat-5117	78	9	:	:	PUNCT
easat-5117	78	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	78	11	©	©	PROPN
easat-5117	78	12	2025	2025	NUM
easat-5117	78	13	by	by	ADP
easat-5117	78	14	the	the	DET
easat-5117	78	15	author	author	NOUN
easat-5117	78	16	;	;	PUNCT
easat-5117	78	17	licensee	licensee	PROPN
easat-5117	78	18	learning	learning	PROPN
easat-5117	78	19	gate	gate	PROPN
easat-5117	78	20	information	information	NOUN
easat-5117	78	21	available	available	ADJ
easat-5117	78	22	in	in	ADP
easat-5117	78	23	the	the	DET
easat-5117	78	24	economic	economic	ADJ
easat-5117	78	25	unit	unit	NOUN
easat-5117	78	26	,	,	PUNCT
easat-5117	78	27	as	as	SCONJ
easat-5117	78	28	this	this	DET
easat-5117	78	29	unit	unit	NOUN
easat-5117	78	30	uses	use	VERB
easat-5117	78	31	this	this	DET
easat-5117	78	32	framework	framework	NOUN
easat-5117	78	33	to	to	PART
easat-5117	78	34	achieve	achieve	VERB
easat-5117	78	35	the	the	DET
easat-5117	78	36	targeted	target	VERB
easat-5117	78	37	objectives	objective	NOUN
easat-5117	78	38	regardless	regardless	ADV
easat-5117	78	39	the	the	DET
easat-5117	78	40	site	site	NOUN
easat-5117	78	41	of	of	ADP
easat-5117	78	42	this	this	DET
easat-5117	78	43	technology	technology	NOUN
easat-5117	78	44	and	and	CCONJ
easat-5117	78	45	information	information	NOUN
easat-5117	78	46	within	within	ADP
easat-5117	78	47	the	the	DET
easat-5117	78	48	economic	economic	ADJ
easat-5117	78	49	unit	unit	NOUN
easat-5117	78	50	"	"	PUNCT
easat-5117	79	1	[	[	X
easat-5117	79	2	10	10	NUM
easat-5117	79	3	]	]	PUNCT
easat-5117	79	4	.	.	PUNCT
easat-5117	80	1	indeed	indeed	ADV
easat-5117	80	2	,	,	PUNCT
easat-5117	80	3	isaca	isaca	PROPN
easat-5117	81	1	[	[	X
easat-5117	81	2	1	1	X
easat-5117	81	3	]	]	PUNCT
easat-5117	81	4	is	be	AUX
easat-5117	81	5	viewed	view	VERB
easat-5117	81	6	as	as	ADP
easat-5117	81	7	one	one	NUM
easat-5117	81	8	of	of	ADP
easat-5117	81	9	the	the	DET
easat-5117	81	10	modern	modern	ADJ
easat-5117	81	11	versions	version	NOUN
easat-5117	81	12	issued	issue	VERB
easat-5117	81	13	by	by	ADP
easat-5117	81	14	(	(	PUNCT
easat-5117	81	15	isaca	isaca	PROPN
easat-5117	81	16	)	)	PUNCT
easat-5117	81	17	,	,	PUNCT
easat-5117	81	18	where	where	SCONJ
easat-5117	81	19	this	this	DET
easat-5117	81	20	framework	framework	NOUN
easat-5117	81	21	was	be	AUX
easat-5117	81	22	issued	issue	VERB
easat-5117	81	23	given	give	VERB
easat-5117	81	24	the	the	DET
easat-5117	81	25	increased	increase	VERB
easat-5117	81	26	advancement	advancement	NOUN
easat-5117	81	27	and	and	CCONJ
easat-5117	81	28	changes	change	NOUN
easat-5117	81	29	in	in	ADP
easat-5117	81	30	information	information	NOUN
easat-5117	81	31	technologyit	technologyit	NOUN
easat-5117	81	32	distinguishes	distinguish	VERB
easat-5117	81	33	between	between	ADP
easat-5117	81	34	technology	technology	NOUN
easat-5117	81	35	and	and	CCONJ
easat-5117	81	36	information	information	NOUN
easat-5117	81	37	as	as	ADP
easat-5117	81	38	compared	compare	VERB
easat-5117	81	39	to	to	ADP
easat-5117	81	40	information	information	NOUN
easat-5117	81	41	technology	technology	NOUN
easat-5117	81	42	.	.	PUNCT
easat-5117	82	1	in	in	ADP
easat-5117	82	2	this	this	DET
easat-5117	82	3	vein	vein	NOUN
easat-5117	82	4	,	,	PUNCT
easat-5117	82	5	it	it	PRON
easat-5117	82	6	is	be	AUX
easat-5117	82	7	considered	consider	VERB
easat-5117	82	8	as	as	ADP
easat-5117	82	9	an	an	DET
easat-5117	82	10	optimal	optimal	ADJ
easat-5117	82	11	framework	framework	NOUN
easat-5117	82	12	that	that	PRON
easat-5117	82	13	allows	allow	VERB
easat-5117	82	14	for	for	ADP
easat-5117	82	15	adding	add	VERB
easat-5117	82	16	a	a	DET
easat-5117	82	17	new	new	ADJ
easat-5117	82	18	content	content	NOUN
easat-5117	82	19	to	to	PART
easat-5117	82	20	deal	deal	VERB
easat-5117	82	21	with	with	ADP
easat-5117	82	22	new	new	ADJ
easat-5117	82	23	issues	issue	NOUN
easat-5117	82	24	flexibly	flexibly	ADV
easat-5117	82	25	[	[	X
easat-5117	82	26	12	12	NUM
easat-5117	82	27	]	]	PUNCT
easat-5117	82	28	.	.	PUNCT
easat-5117	83	1	5.3	5.3	NUM
easat-5117	83	2	.	.	PUNCT
easat-5117	84	1	the	the	DET
easat-5117	84	2	dimensions	dimension	NOUN
easat-5117	84	3	of	of	ADP
easat-5117	84	4	information	information	NOUN
easat-5117	84	5	technology	technology	NOUN
easat-5117	84	6	governance	governance	NOUN
easat-5117	84	7	based	base	VERB
easat-5117	84	8	on	on	ADP
easat-5117	84	9	[	[	X
easat-5117	84	10	1	1	X
easat-5117	84	11	]	]	X
easat-5117	84	12	isaca	isaca	NOUN
easat-5117	84	13	[	[	X
easat-5117	84	14	1	1	X
easat-5117	84	15	]	]	PUNCT
easat-5117	84	16	is	be	AUX
easat-5117	84	17	based	base	VERB
easat-5117	84	18	on	on	ADP
easat-5117	84	19	five	five	NUM
easat-5117	84	20	dimensions	dimension	NOUN
easat-5117	84	21	,	,	PUNCT
easat-5117	84	22	where	where	SCONJ
easat-5117	84	23	the	the	DET
easat-5117	84	24	first	first	ADJ
easat-5117	84	25	dimension	dimension	NOUN
easat-5117	84	26	is	be	AUX
easat-5117	84	27	derived	derive	VERB
easat-5117	84	28	from	from	ADP
easat-5117	84	29	governance	governance	NOUN
easat-5117	84	30	,	,	PUNCT
easat-5117	84	31	and	and	CCONJ
easat-5117	84	32	the	the	DET
easat-5117	84	33	other	other	ADJ
easat-5117	84	34	four	four	NUM
easat-5117	84	35	dimensions	dimension	NOUN
easat-5117	84	36	are	be	AUX
easat-5117	84	37	derived	derive	VERB
easat-5117	84	38	from	from	ADP
easat-5117	84	39	the	the	DET
easat-5117	84	40	domain	domain	NOUN
easat-5117	84	41	of	of	ADP
easat-5117	84	42	management	management	NOUN
easat-5117	84	43	.	.	PUNCT
easat-5117	85	1	the	the	DET
easat-5117	85	2	five	five	NUM
easat-5117	85	3	dimensions	dimension	NOUN
easat-5117	85	4	of	of	ADP
easat-5117	85	5	isaca	isaca	NOUN
easat-5117	85	6	[	[	X
easat-5117	85	7	1	1	X
easat-5117	85	8	]	]	PUNCT
easat-5117	85	9	can	can	AUX
easat-5117	85	10	be	be	AUX
easat-5117	85	11	outlined	outline	VERB
easat-5117	85	12	as	as	SCONJ
easat-5117	85	13	follows	follow	VERB
easat-5117	85	14	[	[	X
easat-5117	85	15	13	13	NUM
easat-5117	85	16	]	]	SYM
easat-5117	85	17	:	:	PUNCT
easat-5117	85	18	•	•	ADP
easat-5117	85	19	the	the	DET
easat-5117	85	20	first	first	ADJ
easat-5117	85	21	dimension	dimension	NOUN
easat-5117	85	22	:	:	PUNCT
easat-5117	85	23	evaluation	evaluation	NOUN
easat-5117	85	24	,	,	PUNCT
easat-5117	85	25	direction	direction	NOUN
easat-5117	85	26	and	and	CCONJ
easat-5117	85	27	monitor	monitor	NOUN
easat-5117	85	28	(	(	PUNCT
easat-5117	85	29	edm	edm	PROPN
easat-5117	85	30	):	):	PUNCT
easat-5117	85	31	this	this	DET
easat-5117	85	32	dimension	dimension	NOUN
easat-5117	85	33	represents	represent	VERB
easat-5117	85	34	a	a	DET
easat-5117	85	35	comprehensive	comprehensive	ADJ
easat-5117	85	36	framework	framework	NOUN
easat-5117	85	37	that	that	PRON
easat-5117	85	38	helps	help	VERB
easat-5117	85	39	institutions	institution	NOUN
easat-5117	85	40	achieve	achieve	VERB
easat-5117	85	41	their	their	PRON
easat-5117	85	42	objectives	objective	NOUN
easat-5117	85	43	in	in	ADP
easat-5117	85	44	the	the	DET
easat-5117	85	45	domain	domain	NOUN
easat-5117	85	46	of	of	ADP
easat-5117	85	47	information	information	NOUN
easat-5117	85	48	technology	technology	NOUN
easat-5117	85	49	governance	governance	NOUN
easat-5117	85	50	,	,	PUNCT
easat-5117	85	51	update	update	VERB
easat-5117	85	52	the	the	DET
easat-5117	85	53	general	general	ADJ
easat-5117	85	54	framework	framework	NOUN
easat-5117	85	55	of	of	ADP
easat-5117	85	56	information	information	NOUN
easat-5117	85	57	technology	technology	NOUN
easat-5117	85	58	governance	governance	NOUN
easat-5117	85	59	,	,	PUNCT
easat-5117	85	60	maximize	maximize	VERB
easat-5117	85	61	the	the	DET
easat-5117	85	62	added	add	VERB
easat-5117	85	63	value	value	NOUN
easat-5117	85	64	by	by	ADP
easat-5117	85	65	employing	employ	VERB
easat-5117	85	66	the	the	DET
easat-5117	85	67	processes	process	NOUN
easat-5117	85	68	of	of	ADP
easat-5117	85	69	facilities	facility	NOUN
easat-5117	85	70	and	and	CCONJ
easat-5117	85	71	information	information	NOUN
easat-5117	85	72	technology	technology	NOUN
easat-5117	85	73	resources	resource	NOUN
easat-5117	85	74	based	base	VERB
easat-5117	85	75	on	on	ADP
easat-5117	85	76	an	an	DET
easat-5117	85	77	acceptable	acceptable	ADJ
easat-5117	85	78	cost	cost	NOUN
easat-5117	85	79	,	,	PUNCT
easat-5117	85	80	and	and	CCONJ
easat-5117	85	81	assure	assure	VERB
easat-5117	85	82	the	the	DET
easat-5117	85	83	effective	effective	ADJ
easat-5117	85	84	management	management	NOUN
easat-5117	85	85	of	of	ADP
easat-5117	85	86	information	information	NOUN
easat-5117	85	87	technology	technology	NOUN
easat-5117	85	88	risks	risk	NOUN
easat-5117	85	89	.	.	PUNCT
easat-5117	86	1	•	•	NUM
easat-5117	86	2	the	the	DET
easat-5117	86	3	second	second	ADJ
easat-5117	86	4	dimension	dimension	NOUN
easat-5117	86	5	:	:	PUNCT
easat-5117	86	6	(	(	PUNCT
easat-5117	86	7	alignment	alignment	NOUN
easat-5117	86	8	,	,	PUNCT
easat-5117	86	9	planning	planning	NOUN
easat-5117	86	10	,	,	PUNCT
easat-5117	86	11	and	and	CCONJ
easat-5117	86	12	organization	organization	NOUN
easat-5117	86	13	)	)	PUNCT
easat-5117	86	14	(	(	PUNCT
easat-5117	86	15	apo	apo	PROPN
easat-5117	86	16	):	):	PUNCT
easat-5117	86	17	this	this	DET
easat-5117	86	18	dimension	dimension	NOUN
easat-5117	86	19	addresses	address	VERB
easat-5117	86	20	the	the	DET
easat-5117	86	21	issues	issue	NOUN
easat-5117	86	22	relating	relate	VERB
easat-5117	86	23	to	to	ADP
easat-5117	86	24	activating	activate	VERB
easat-5117	86	25	information	information	NOUN
easat-5117	86	26	technology	technology	NOUN
easat-5117	86	27	framework	framework	NOUN
easat-5117	86	28	,	,	PUNCT
easat-5117	86	29	aligning	align	VERB
easat-5117	86	30	with	with	ADP
easat-5117	86	31	the	the	DET
easat-5117	86	32	strategic	strategic	ADJ
easat-5117	86	33	objectives	objective	NOUN
easat-5117	86	34	to	to	PART
easat-5117	86	35	satisfy	satisfy	VERB
easat-5117	86	36	and	and	CCONJ
easat-5117	86	37	achieve	achieve	VERB
easat-5117	86	38	the	the	DET
easat-5117	86	39	organization	organization	NOUN
easat-5117	86	40	's	's	PART
easat-5117	86	41	objectives	objective	NOUN
easat-5117	86	42	,	,	PUNCT
easat-5117	86	43	determining	determine	VERB
easat-5117	86	44	the	the	DET
easat-5117	86	45	different	different	ADJ
easat-5117	86	46	requirements	requirement	NOUN
easat-5117	86	47	that	that	PRON
easat-5117	86	48	are	be	AUX
easat-5117	86	49	necessary	necessary	ADJ
easat-5117	86	50	to	to	PART
easat-5117	86	51	establish	establish	VERB
easat-5117	86	52	information	information	NOUN
easat-5117	86	53	technology	technology	NOUN
easat-5117	86	54	management	management	NOUN
easat-5117	86	55	,	,	PUNCT
easat-5117	86	56	doing	do	VERB
easat-5117	86	57	more	more	ADJ
easat-5117	86	58	efforts	effort	NOUN
easat-5117	86	59	to	to	PART
easat-5117	86	60	adopt	adopt	VERB
easat-5117	86	61	new	new	ADJ
easat-5117	86	62	technological	technological	ADJ
easat-5117	86	63	innovations	innovation	NOUN
easat-5117	86	64	and	and	CCONJ
easat-5117	86	65	develop	develop	VERB
easat-5117	86	66	the	the	DET
easat-5117	86	67	efficiency	efficiency	NOUN
easat-5117	86	68	of	of	ADP
easat-5117	86	69	organization	organization	NOUN
easat-5117	86	70	's	's	PART
easat-5117	86	71	processes	process	NOUN
easat-5117	86	72	,	,	PUNCT
easat-5117	86	73	exploiting	exploit	VERB
easat-5117	86	74	the	the	DET
easat-5117	86	75	different	different	ADJ
easat-5117	86	76	resources	resource	NOUN
easat-5117	86	77	optimally	optimally	ADV
easat-5117	86	78	,	,	PUNCT
easat-5117	86	79	managing	manage	VERB
easat-5117	86	80	the	the	DET
easat-5117	86	81	financial	financial	ADJ
easat-5117	86	82	affairs	affair	NOUN
easat-5117	86	83	of	of	ADP
easat-5117	86	84	information	information	NOUN
easat-5117	86	85	technology	technology	NOUN
easat-5117	86	86	resources	resource	NOUN
easat-5117	86	87	,	,	PUNCT
easat-5117	86	88	managing	manage	VERB
easat-5117	86	89	human	human	ADJ
easat-5117	86	90	resources	resource	NOUN
easat-5117	86	91	,	,	PUNCT
easat-5117	86	92	as	as	ADV
easat-5117	86	93	well	well	ADV
easat-5117	86	94	as	as	ADP
easat-5117	86	95	managing	manage	VERB
easat-5117	86	96	the	the	DET
easat-5117	86	97	relationships	relationship	NOUN
easat-5117	86	98	between	between	ADP
easat-5117	86	99	information	information	NOUN
easat-5117	86	100	technology	technology	NOUN
easat-5117	86	101	departments	department	NOUN
easat-5117	86	102	and	and	CCONJ
easat-5117	86	103	the	the	DET
easat-5117	86	104	different	different	ADJ
easat-5117	86	105	managerial	managerial	ADJ
easat-5117	86	106	levels	level	NOUN
easat-5117	86	107	.	.	PUNCT
easat-5117	87	1	•	•	NUM
easat-5117	87	2	the	the	DET
easat-5117	87	3	third	third	ADJ
easat-5117	87	4	dimension	dimension	NOUN
easat-5117	87	5	:	:	PUNCT
easat-5117	87	6	building	building	NOUN
easat-5117	87	7	,	,	PUNCT
easat-5117	87	8	acquiring	acquire	VERB
easat-5117	87	9	,	,	PUNCT
easat-5117	87	10	implementation	implementation	NOUN
easat-5117	87	11	(	(	PUNCT
easat-5117	87	12	bai	bai	PROPN
easat-5117	87	13	)	)	PUNCT
easat-5117	87	14	this	this	DET
easat-5117	87	15	dimension	dimension	NOUN
easat-5117	87	16	addresses	address	NOUN
easat-5117	87	17	developing	develop	VERB
easat-5117	87	18	and	and	CCONJ
easat-5117	87	19	changing	change	VERB
easat-5117	87	20	the	the	DET
easat-5117	87	21	current	current	ADJ
easat-5117	87	22	systems	system	NOUN
easat-5117	87	23	with	with	ADP
easat-5117	87	24	modern	modern	ADJ
easat-5117	87	25	ones	one	NOUN
easat-5117	87	26	.	.	PUNCT
easat-5117	88	1	it	it	PRON
easat-5117	88	2	also	also	ADV
easat-5117	88	3	includes	include	VERB
easat-5117	88	4	an	an	DET
easat-5117	88	5	integration	integration	NOUN
easat-5117	88	6	between	between	ADP
easat-5117	88	7	systems	system	NOUN
easat-5117	88	8	and	and	CCONJ
easat-5117	88	9	work	work	NOUN
easat-5117	88	10	procedures	procedure	NOUN
easat-5117	88	11	,	,	PUNCT
easat-5117	88	12	management	management	NOUN
easat-5117	88	13	of	of	ADP
easat-5117	88	14	change	change	NOUN
easat-5117	88	15	to	to	PART
easat-5117	88	16	implement	implement	VERB
easat-5117	88	17	systems	system	NOUN
easat-5117	88	18	at	at	ADP
easat-5117	88	19	the	the	DET
easat-5117	88	20	level	level	NOUN
easat-5117	88	21	of	of	ADP
easat-5117	88	22	business	business	NOUN
easat-5117	88	23	management	management	NOUN
easat-5117	88	24	and	and	CCONJ
easat-5117	88	25	technology	technology	NOUN
easat-5117	88	26	-	-	PUNCT
easat-5117	88	27	based	base	VERB
easat-5117	88	28	processes	process	NOUN
easat-5117	88	29	,	,	PUNCT
easat-5117	88	30	in	in	ADP
easat-5117	88	31	addition	addition	NOUN
easat-5117	88	32	to	to	ADP
easat-5117	88	33	the	the	DET
easat-5117	88	34	determination	determination	NOUN
easat-5117	88	35	of	of	ADP
easat-5117	88	36	the	the	DET
easat-5117	88	37	suitable	suitable	ADJ
easat-5117	88	38	requirements	requirement	NOUN
easat-5117	88	39	for	for	ADP
easat-5117	88	40	using	use	VERB
easat-5117	88	41	information	information	NOUN
easat-5117	88	42	technology	technology	NOUN
easat-5117	88	43	in	in	ADP
easat-5117	88	44	improving	improve	VERB
easat-5117	88	45	control	control	NOUN
easat-5117	88	46	processes	process	NOUN
easat-5117	88	47	.	.	PUNCT
easat-5117	89	1	•	•	NUM
easat-5117	89	2	the	the	DET
easat-5117	89	3	fourth	fourth	ADJ
easat-5117	89	4	dimension	dimension	NOUN
easat-5117	89	5	:	:	PUNCT
easat-5117	89	6	(	(	PUNCT
easat-5117	89	7	delivering	delivering	NOUN
easat-5117	89	8	,	,	PUNCT
easat-5117	89	9	service	service	NOUN
easat-5117	89	10	,	,	PUNCT
easat-5117	89	11	and	and	CCONJ
easat-5117	89	12	support	support	NOUN
easat-5117	89	13	)	)	PUNCT
easat-5117	89	14	(	(	PUNCT
easat-5117	89	15	dss	dss	NOUN
easat-5117	89	16	):	):	PUNCT
easat-5117	89	17	this	this	DET
easat-5117	89	18	dimension	dimension	NOUN
easat-5117	89	19	is	be	AUX
easat-5117	89	20	more	more	ADV
easat-5117	89	21	concerned	concerned	ADJ
easat-5117	89	22	with	with	ADP
easat-5117	89	23	coordinating	coordinate	VERB
easat-5117	89	24	and	and	CCONJ
easat-5117	89	25	implementing	implement	VERB
easat-5117	89	26	the	the	DET
easat-5117	89	27	internal	internal	ADJ
easat-5117	89	28	activities	activity	NOUN
easat-5117	89	29	and	and	CCONJ
easat-5117	89	30	processes	process	NOUN
easat-5117	89	31	related	relate	VERB
easat-5117	89	32	to	to	ADP
easat-5117	89	33	information	information	NOUN
easat-5117	89	34	technology	technology	NOUN
easat-5117	89	35	,	,	PUNCT
easat-5117	89	36	responding	respond	VERB
easat-5117	89	37	to	to	ADP
easat-5117	89	38	customers	customer	NOUN
easat-5117	89	39	'	'	PART
easat-5117	89	40	needs	need	NOUN
easat-5117	89	41	and	and	CCONJ
easat-5117	89	42	all	all	DET
easat-5117	89	43	information	information	NOUN
easat-5117	89	44	technology	technology	NOUN
easat-5117	89	45	issues	issue	NOUN
easat-5117	89	46	in	in	ADP
easat-5117	89	47	the	the	DET
easat-5117	89	48	suitable	suitable	ADJ
easat-5117	89	49	time	time	NOUN
easat-5117	89	50	,	,	PUNCT
easat-5117	89	51	dealing	deal	VERB
easat-5117	89	52	with	with	ADP
easat-5117	89	53	information	information	NOUN
easat-5117	89	54	technology	technology	NOUN
easat-5117	89	55	failures	failure	NOUN
easat-5117	89	56	,	,	PUNCT
easat-5117	89	57	establishing	establish	VERB
easat-5117	89	58	and	and	CCONJ
easat-5117	89	59	developing	develop	VERB
easat-5117	89	60	a	a	DET
easat-5117	89	61	plan	plan	NOUN
easat-5117	89	62	to	to	PART
easat-5117	89	63	manage	manage	VERB
easat-5117	89	64	the	the	DET
easat-5117	89	65	continuity	continuity	NOUN
easat-5117	89	66	of	of	ADP
easat-5117	89	67	organization	organization	NOUN
easat-5117	89	68	's	's	PART
easat-5117	89	69	processes	process	NOUN
easat-5117	89	70	and	and	CCONJ
easat-5117	89	71	information	information	NOUN
easat-5117	89	72	technology	technology	NOUN
easat-5117	89	73	,	,	PUNCT
easat-5117	89	74	protecting	protect	VERB
easat-5117	89	75	the	the	DET
easat-5117	89	76	organization	organization	NOUN
easat-5117	89	77	's	's	PART
easat-5117	89	78	processes	process	NOUN
easat-5117	89	79	against	against	ADP
easat-5117	89	80	possible	possible	ADJ
easat-5117	89	81	risks	risk	NOUN
easat-5117	89	82	,	,	PUNCT
easat-5117	89	83	and	and	CCONJ
easat-5117	89	84	maintaining	maintain	VERB
easat-5117	89	85	the	the	DET
easat-5117	89	86	safety	safety	NOUN
easat-5117	89	87	of	of	ADP
easat-5117	89	88	information	information	NOUN
easat-5117	89	89	.	.	PUNCT
easat-5117	90	1	•	•	NUM
easat-5117	90	2	the	the	DET
easat-5117	90	3	fifth	fifth	ADJ
easat-5117	90	4	dimension	dimension	NOUN
easat-5117	90	5	:	:	PUNCT
easat-5117	90	6	(	(	PUNCT
easat-5117	90	7	monitoring	monitoring	NOUN
easat-5117	90	8	,	,	PUNCT
easat-5117	90	9	evaluation	evaluation	NOUN
easat-5117	90	10	,	,	PUNCT
easat-5117	90	11	and	and	CCONJ
easat-5117	90	12	assessment	assessment	NOUN
easat-5117	90	13	)	)	PUNCT
easat-5117	90	14	(	(	PUNCT
easat-5117	90	15	mea	mea	INTJ
easat-5117	90	16	):	):	PUNCT
easat-5117	90	17	this	this	DET
easat-5117	90	18	dimension	dimension	NOUN
easat-5117	90	19	aims	aim	VERB
easat-5117	90	20	to	to	PART
easat-5117	90	21	confirm	confirm	VERB
easat-5117	90	22	the	the	DET
easat-5117	90	23	level	level	NOUN
easat-5117	90	24	of	of	ADP
easat-5117	90	25	congruence	congruence	NOUN
easat-5117	90	26	between	between	ADP
easat-5117	90	27	the	the	DET
easat-5117	90	28	current	current	ADJ
easat-5117	90	29	information	information	NOUN
easat-5117	90	30	technology	technology	NOUN
easat-5117	90	31	systems	system	NOUN
easat-5117	90	32	and	and	CCONJ
easat-5117	90	33	the	the	DET
easat-5117	90	34	designed	design	VERB
easat-5117	90	35	plans	plan	NOUN
easat-5117	90	36	in	in	ADP
easat-5117	90	37	order	order	NOUN
easat-5117	90	38	to	to	PART
easat-5117	90	39	achieve	achieve	VERB
easat-5117	90	40	the	the	DET
easat-5117	90	41	targeted	target	VERB
easat-5117	90	42	objectives	objective	NOUN
easat-5117	90	43	,	,	PUNCT
easat-5117	90	44	access	access	NOUN
easat-5117	90	45	an	an	DET
easat-5117	90	46	autonomous	autonomous	ADJ
easat-5117	90	47	evaluation	evaluation	NOUN
easat-5117	90	48	concerning	concern	VERB
easat-5117	90	49	the	the	DET
easat-5117	90	50	effectiveness	effectiveness	NOUN
easat-5117	90	51	of	of	ADP
easat-5117	90	52	information	information	NOUN
easat-5117	90	53	technology	technology	NOUN
easat-5117	90	54	systems	system	NOUN
easat-5117	90	55	and	and	CCONJ
easat-5117	90	56	their	their	PRON
easat-5117	90	57	ability	ability	NOUN
easat-5117	90	58	to	to	PART
easat-5117	90	59	achieve	achieve	VERB
easat-5117	90	60	the	the	DET
easat-5117	90	61	control	control	NOUN
easat-5117	90	62	processes	process	NOUN
easat-5117	90	63	in	in	ADP
easat-5117	90	64	the	the	DET
easat-5117	90	65	different	different	ADJ
easat-5117	90	66	units	unit	NOUN
easat-5117	90	67	based	base	VERB
easat-5117	90	68	on	on	ADP
easat-5117	90	69	internal	internal	ADJ
easat-5117	90	70	and	and	CCONJ
easat-5117	90	71	external	external	ADJ
easat-5117	90	72	auditing	auditing	NOUN
easat-5117	90	73	in	in	ADP
easat-5117	90	74	order	order	NOUN
easat-5117	90	75	to	to	PART
easat-5117	90	76	assess	assess	VERB
easat-5117	90	77	the	the	DET
easat-5117	90	78	level	level	NOUN
easat-5117	90	79	of	of	ADP
easat-5117	90	80	compliance	compliance	NOUN
easat-5117	90	81	with	with	ADP
easat-5117	90	82	systems	system	NOUN
easat-5117	90	83	and	and	CCONJ
easat-5117	90	84	regulations	regulation	NOUN
easat-5117	90	85	.	.	PUNCT
easat-5117	91	1	88	88	NUM
easat-5117	91	2	edelweiss	edelweiss	PROPN
easat-5117	91	3	applied	apply	VERB
easat-5117	91	4	science	science	NOUN
easat-5117	91	5	and	and	CCONJ
easat-5117	91	6	technology	technology	NOUN
easat-5117	91	7	issn	issn	PROPN
easat-5117	91	8	:	:	PUNCT
easat-5117	91	9	2576	2576	NUM
easat-5117	91	10	-	-	SYM
easat-5117	91	11	8484	8484	NUM
easat-5117	91	12	vol	vol	NOUN
easat-5117	91	13	.	.	PROPN
easat-5117	92	1	9	9	NUM
easat-5117	92	2	,	,	PUNCT
easat-5117	92	3	no	no	INTJ
easat-5117	92	4	.	.	NOUN
easat-5117	93	1	3	3	NUM
easat-5117	93	2	:	:	SYM
easat-5117	93	3	84	84	NUM
easat-5117	93	4	-	-	SYM
easat-5117	93	5	95	95	NUM
easat-5117	93	6	,	,	PUNCT
easat-5117	93	7	2025	2025	NUM
easat-5117	93	8	doi	doi	NOUN
easat-5117	93	9	:	:	PUNCT
easat-5117	93	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	93	11	©	©	PROPN
easat-5117	93	12	2025	2025	NUM
easat-5117	93	13	by	by	ADP
easat-5117	93	14	the	the	DET
easat-5117	93	15	author	author	NOUN
easat-5117	93	16	;	;	PUNCT
easat-5117	93	17	licensee	licensee	PROPN
easat-5117	93	18	learning	learning	NOUN
easat-5117	93	19	gate	gate	NOUN
easat-5117	93	20	5.4	5.4	NUM
easat-5117	93	21	.	.	PUNCT
easat-5117	94	1	previous	previous	ADJ
easat-5117	94	2	studies	study	NOUN
easat-5117	94	3	al	al	PROPN
easat-5117	94	4	far	far	ADV
easat-5117	95	1	[	[	X
easat-5117	95	2	14	14	NUM
easat-5117	95	3	]	]	PUNCT
easat-5117	95	4	this	this	DET
easat-5117	95	5	study	study	NOUN
easat-5117	95	6	aimed	aim	VERB
easat-5117	95	7	to	to	PART
easat-5117	95	8	identify	identify	VERB
easat-5117	95	9	the	the	DET
easat-5117	95	10	impact	impact	NOUN
easat-5117	95	11	of	of	ADP
easat-5117	95	12	information	information	NOUN
easat-5117	95	13	technology	technology	NOUN
easat-5117	95	14	governance	governance	NOUN
easat-5117	95	15	based	base	VERB
easat-5117	95	16	on	on	ADP
easat-5117	95	17	the	the	DET
easat-5117	95	18	dimensions	dimension	NOUN
easat-5117	95	19	of	of	ADP
easat-5117	95	20	isaca	isaca	PROPN
easat-5117	96	1	[	[	X
easat-5117	96	2	1	1	X
easat-5117	96	3	]	]	PUNCT
easat-5117	96	4	on	on	ADP
easat-5117	96	5	the	the	DET
easat-5117	96	6	quality	quality	NOUN
easat-5117	96	7	of	of	ADP
easat-5117	96	8	information	information	NOUN
easat-5117	96	9	disclosure	disclosure	NOUN
easat-5117	96	10	relating	relate	VERB
easat-5117	96	11	to	to	ADP
easat-5117	96	12	the	the	DET
easat-5117	96	13	reports	report	NOUN
easat-5117	96	14	of	of	ADP
easat-5117	96	15	governmental	governmental	ADJ
easat-5117	96	16	financial	financial	ADJ
easat-5117	96	17	management	management	NOUN
easat-5117	96	18	information	information	NOUN
easat-5117	96	19	system	system	NOUN
easat-5117	96	20	(	(	PUNCT
easat-5117	96	21	gfmis	gfmis	PROPN
easat-5117	96	22	)	)	PUNCT
easat-5117	96	23	.	.	PUNCT
easat-5117	97	1	a	a	DET
easat-5117	97	2	field	field	NOUN
easat-5117	97	3	study	study	NOUN
easat-5117	97	4	was	be	AUX
easat-5117	97	5	conducted	conduct	VERB
easat-5117	97	6	,	,	PUNCT
easat-5117	97	7	where	where	SCONJ
easat-5117	97	8	(	(	PUNCT
easat-5117	97	9	195	195	NUM
easat-5117	97	10	)	)	PUNCT
easat-5117	97	11	questionnaires	questionnaire	NOUN
easat-5117	97	12	were	be	AUX
easat-5117	97	13	distributed	distribute	VERB
easat-5117	97	14	to	to	ADP
easat-5117	97	15	representatives	representative	NOUN
easat-5117	97	16	of	of	ADP
easat-5117	97	17	the	the	DET
easat-5117	97	18	ministry	ministry	PROPN
easat-5117	97	19	of	of	ADP
easat-5117	97	20	finance	finance	PROPN
easat-5117	97	21	in	in	ADP
easat-5117	97	22	the	the	DET
easat-5117	97	23	governmental	governmental	ADJ
easat-5117	97	24	units	unit	NOUN
easat-5117	97	25	,	,	PUNCT
easat-5117	97	26	auditors	auditor	NOUN
easat-5117	97	27	in	in	ADP
easat-5117	97	28	central	central	ADJ
easat-5117	97	29	auditing	auditing	NOUN
easat-5117	97	30	departments	department	NOUN
easat-5117	97	31	,	,	PUNCT
easat-5117	97	32	and	and	CCONJ
easat-5117	97	33	faculty	faculty	NOUN
easat-5117	97	34	members	member	NOUN
easat-5117	97	35	.	.	PUNCT
easat-5117	98	1	the	the	DET
easat-5117	98	2	study	study	NOUN
easat-5117	98	3	used	use	VERB
easat-5117	98	4	the	the	DET
easat-5117	98	5	analytical	analytical	ADJ
easat-5117	98	6	descriptive	descriptive	ADJ
easat-5117	98	7	approach	approach	NOUN
easat-5117	98	8	,	,	PUNCT
easat-5117	98	9	where	where	SCONJ
easat-5117	98	10	a	a	DET
easat-5117	98	11	questionnaire	questionnaire	NOUN
easat-5117	98	12	was	be	AUX
easat-5117	98	13	developed	develop	VERB
easat-5117	98	14	and	and	CCONJ
easat-5117	98	15	distributed	distribute	VERB
easat-5117	98	16	to	to	ADP
easat-5117	98	17	the	the	DET
easat-5117	98	18	sample	sample	NOUN
easat-5117	98	19	individuals	individual	NOUN
easat-5117	98	20	.	.	PUNCT
easat-5117	99	1	the	the	DET
easat-5117	99	2	collected	collect	VERB
easat-5117	99	3	data	datum	NOUN
easat-5117	99	4	were	be	AUX
easat-5117	99	5	analyzed	analyze	VERB
easat-5117	99	6	by	by	ADP
easat-5117	99	7	using	use	VERB
easat-5117	99	8	(	(	PUNCT
easat-5117	99	9	spss27	spss27	NOUN
easat-5117	99	10	)	)	PUNCT
easat-5117	99	11	.	.	PUNCT
easat-5117	100	1	the	the	DET
easat-5117	100	2	results	result	NOUN
easat-5117	100	3	showed	show	VERB
easat-5117	100	4	that	that	SCONJ
easat-5117	100	5	several	several	ADJ
easat-5117	100	6	challenges	challenge	NOUN
easat-5117	100	7	faced	face	VERB
easat-5117	100	8	implementing	implement	VERB
easat-5117	100	9	(	(	PUNCT
easat-5117	100	10	gfmis	gfmis	PROPN
easat-5117	100	11	)	)	PUNCT
easat-5117	100	12	.	.	PUNCT
easat-5117	101	1	the	the	DET
easat-5117	101	2	results	result	NOUN
easat-5117	101	3	also	also	ADV
easat-5117	101	4	revealed	reveal	VERB
easat-5117	101	5	that	that	SCONJ
easat-5117	101	6	information	information	NOUN
easat-5117	101	7	technology	technology	NOUN
easat-5117	101	8	governance	governance	NOUN
easat-5117	101	9	based	base	VERB
easat-5117	101	10	on	on	ADP
easat-5117	101	11	(	(	PUNCT
easat-5117	101	12	cobit	cobit	NOUN
easat-5117	101	13	)	)	PUNCT
easat-5117	101	14	contributed	contribute	VERB
easat-5117	101	15	to	to	ADP
easat-5117	101	16	improving	improve	VERB
easat-5117	101	17	the	the	DET
easat-5117	101	18	quality	quality	NOUN
easat-5117	101	19	of	of	ADP
easat-5117	101	20	information	information	NOUN
easat-5117	101	21	disclosure	disclosure	NOUN
easat-5117	101	22	relating	relate	VERB
easat-5117	101	23	to	to	ADP
easat-5117	101	24	the	the	DET
easat-5117	101	25	reports	report	NOUN
easat-5117	101	26	of	of	ADP
easat-5117	101	27	governmental	governmental	ADJ
easat-5117	101	28	financial	financial	ADJ
easat-5117	101	29	management	management	NOUN
easat-5117	101	30	information	information	NOUN
easat-5117	101	31	system	system	NOUN
easat-5117	101	32	(	(	PUNCT
easat-5117	101	33	gfmis	gfmis	PROPN
easat-5117	101	34	)	)	PUNCT
easat-5117	101	35	.	.	PUNCT
easat-5117	102	1	mangoki	mangoki	PROPN
easat-5117	102	2	,	,	PUNCT
easat-5117	102	3	et	et	PROPN
easat-5117	102	4	al	al	PROPN
easat-5117	102	5	.	.	PUNCT
easat-5117	103	1	[	[	X
easat-5117	103	2	15	15	NUM
easat-5117	103	3	]	]	PUNCT
easat-5117	103	4	explore	explore	VERB
easat-5117	103	5	the	the	DET
easat-5117	103	6	application	application	NOUN
easat-5117	103	7	of	of	ADP
easat-5117	103	8	the	the	DET
easat-5117	103	9	isaca	isaca	NOUN
easat-5117	104	1	[	[	X
easat-5117	104	2	1	1	NUM
easat-5117	104	3	]	]	PUNCT
easat-5117	104	4	framework	framework	NOUN
easat-5117	104	5	in	in	ADP
easat-5117	104	6	managing	manage	VERB
easat-5117	104	7	information	information	NOUN
easat-5117	104	8	technology	technology	NOUN
easat-5117	104	9	governance	governance	NOUN
easat-5117	104	10	at	at	ADP
easat-5117	104	11	manado	manado	PROPN
easat-5117	104	12	post	post	PROPN
easat-5117	104	13	.	.	PUNCT
easat-5117	105	1	the	the	DET
easat-5117	105	2	project	project	NOUN
easat-5117	105	3	aims	aim	VERB
easat-5117	105	4	to	to	PART
easat-5117	105	5	enhance	enhance	VERB
easat-5117	105	6	the	the	DET
easat-5117	105	7	management	management	NOUN
easat-5117	105	8	of	of	ADP
easat-5117	105	9	operations	operation	NOUN
easat-5117	105	10	and	and	CCONJ
easat-5117	105	11	data	datum	NOUN
easat-5117	105	12	within	within	ADP
easat-5117	105	13	manado	manado	PROPN
easat-5117	105	14	post	post	NOUN
easat-5117	105	15	by	by	ADP
easat-5117	105	16	using	use	VERB
easat-5117	105	17	information	information	NOUN
easat-5117	105	18	systems	system	NOUN
easat-5117	105	19	and	and	CCONJ
easat-5117	105	20	it	it	PRON
easat-5117	105	21	tools	tool	VERB
easat-5117	105	22	.	.	PUNCT
easat-5117	106	1	the	the	DET
easat-5117	106	2	study	study	NOUN
easat-5117	106	3	,	,	PUNCT
easat-5117	106	4	based	base	VERB
easat-5117	106	5	on	on	ADP
easat-5117	106	6	a	a	DET
easat-5117	106	7	literature	literature	NOUN
easat-5117	106	8	review	review	NOUN
easat-5117	106	9	of	of	ADP
easat-5117	106	10	isaca	isaca	PROPN
easat-5117	106	11	[	[	X
easat-5117	106	12	1	1	NUM
easat-5117	106	13	]	]	PUNCT
easat-5117	106	14	design	design	NOUN
easat-5117	106	15	factors	factor	NOUN
easat-5117	106	16	,	,	PUNCT
easat-5117	106	17	identifies	identify	VERB
easat-5117	106	18	key	key	ADJ
easat-5117	106	19	objectives	objective	NOUN
easat-5117	106	20	from	from	ADP
easat-5117	106	21	the	the	DET
easat-5117	106	22	isaca	isaca	NOUN
easat-5117	106	23	[	[	X
easat-5117	106	24	1	1	NUM
easat-5117	106	25	]	]	X
easat-5117	106	26	toolkit	toolkit	NOUN
easat-5117	106	27	,	,	PUNCT
easat-5117	106	28	focusing	focus	VERB
easat-5117	106	29	on	on	ADP
easat-5117	106	30	edm03	edm03	NOUN
easat-5117	106	31	and	and	CCONJ
easat-5117	106	32	apo03	apo03	PROPN
easat-5117	106	33	.	.	PUNCT
easat-5117	107	1	although	although	SCONJ
easat-5117	107	2	manado	manado	PROPN
easat-5117	107	3	post	post	NOUN
easat-5117	107	4	has	have	AUX
easat-5117	107	5	achieved	achieve	VERB
easat-5117	107	6	a	a	DET
easat-5117	107	7	level	level	NOUN
easat-5117	107	8	2	2	NUM
easat-5117	107	9	capability	capability	NOUN
easat-5117	107	10	for	for	ADP
easat-5117	107	11	edm03	edm03	NOUN
easat-5117	107	12	,	,	PUNCT
easat-5117	107	13	some	some	DET
easat-5117	107	14	activities	activity	NOUN
easat-5117	107	15	remain	remain	VERB
easat-5117	107	16	unrealized	unrealized	ADJ
easat-5117	107	17	.	.	PUNCT
easat-5117	108	1	for	for	ADP
easat-5117	108	2	apo03	apo03	PROPN
easat-5117	108	3	,	,	PUNCT
easat-5117	108	4	the	the	DET
easat-5117	108	5	company	company	NOUN
easat-5117	108	6	has	have	VERB
easat-5117	108	7	yet	yet	ADV
easat-5117	108	8	to	to	PART
easat-5117	108	9	reach	reach	VERB
easat-5117	108	10	level	level	NOUN
easat-5117	108	11	2	2	NUM
easat-5117	108	12	,	,	PUNCT
easat-5117	108	13	indicating	indicate	VERB
easat-5117	108	14	a	a	DET
easat-5117	108	15	need	need	NOUN
easat-5117	108	16	for	for	ADP
easat-5117	108	17	improvement	improvement	NOUN
easat-5117	108	18	in	in	ADP
easat-5117	108	19	goal	goal	NOUN
easat-5117	108	20	identification	identification	NOUN
easat-5117	108	21	,	,	PUNCT
easat-5117	108	22	stakeholder	stakeholder	NOUN
easat-5117	108	23	engagement	engagement	NOUN
easat-5117	108	24	,	,	PUNCT
easat-5117	108	25	and	and	CCONJ
easat-5117	108	26	aligning	align	VERB
easat-5117	108	27	architectural	architectural	ADJ
easat-5117	108	28	goals	goal	NOUN
easat-5117	108	29	with	with	ADP
easat-5117	108	30	strategic	strategic	ADJ
easat-5117	108	31	initiatives	initiative	NOUN
easat-5117	108	32	.	.	PUNCT
easat-5117	109	1	the	the	DET
easat-5117	109	2	study	study	NOUN
easat-5117	109	3	recommends	recommend	VERB
easat-5117	109	4	conducting	conduct	VERB
easat-5117	109	5	a	a	DET
easat-5117	109	6	thorough	thorough	ADJ
easat-5117	109	7	analysis	analysis	NOUN
easat-5117	109	8	of	of	ADP
easat-5117	109	9	the	the	DET
easat-5117	109	10	unrealized	unrealized	ADJ
easat-5117	109	11	subobjectives	subobjective	NOUN
easat-5117	109	12	,	,	PUNCT
easat-5117	109	13	benchmarking	benchmarke	VERB
easat-5117	109	14	against	against	ADP
easat-5117	109	15	similar	similar	ADJ
easat-5117	109	16	organizations	organization	NOUN
easat-5117	109	17	,	,	PUNCT
easat-5117	109	18	and	and	CCONJ
easat-5117	109	19	developing	develop	VERB
easat-5117	109	20	clear	clear	ADJ
easat-5117	109	21	follow	follow	VERB
easat-5117	109	22	-	-	PUNCT
easat-5117	109	23	up	up	ADP
easat-5117	109	24	plans	plan	NOUN
easat-5117	109	25	to	to	PART
easat-5117	109	26	enhance	enhance	VERB
easat-5117	109	27	manado	manado	PROPN
easat-5117	109	28	post	post	PROPN
easat-5117	109	29	's	's	PART
easat-5117	109	30	practices	practice	NOUN
easat-5117	109	31	in	in	ADP
easat-5117	109	32	risk	risk	NOUN
easat-5117	109	33	management	management	NOUN
easat-5117	109	34	and	and	CCONJ
easat-5117	109	35	enterprise	enterprise	NOUN
easat-5117	109	36	architecture	architecture	NOUN
easat-5117	109	37	.	.	PUNCT
easat-5117	110	1	mangoki	mangoki	PROPN
easat-5117	110	2	,	,	PUNCT
easat-5117	110	3	et	et	PROPN
easat-5117	110	4	al	al	PROPN
easat-5117	110	5	.	.	PUNCT
easat-5117	111	1	[	[	X
easat-5117	111	2	15	15	NUM
easat-5117	111	3	]	]	PUNCT
easat-5117	111	4	this	this	DET
easat-5117	111	5	research	research	NOUN
easat-5117	111	6	focuses	focus	VERB
easat-5117	111	7	on	on	ADP
easat-5117	111	8	designing	design	VERB
easat-5117	111	9	it	it	PRON
easat-5117	111	10	governance	governance	NOUN
easat-5117	111	11	at	at	ADP
easat-5117	111	12	xy	xy	PROPN
easat-5117	111	13	university	university	NOUN
easat-5117	111	14	using	use	VERB
easat-5117	111	15	the	the	DET
easat-5117	111	16	cobit	cobit	ADJ
easat-5117	111	17	2019	2019	NUM
easat-5117	111	18	framework	framework	NOUN
easat-5117	111	19	.	.	PUNCT
easat-5117	112	1	a	a	DET
easat-5117	112	2	qualitative	qualitative	ADJ
easat-5117	112	3	approach	approach	NOUN
easat-5117	112	4	is	be	AUX
easat-5117	112	5	used	use	VERB
easat-5117	112	6	,	,	PUNCT
easat-5117	112	7	incorporating	incorporate	VERB
easat-5117	112	8	techniques	technique	NOUN
easat-5117	112	9	such	such	ADJ
easat-5117	112	10	as	as	ADP
easat-5117	112	11	interviews	interview	NOUN
easat-5117	112	12	,	,	PUNCT
easat-5117	112	13	observations	observation	NOUN
easat-5117	112	14	,	,	PUNCT
easat-5117	112	15	expert	expert	ADJ
easat-5117	112	16	judgment	judgment	NOUN
easat-5117	112	17	,	,	PUNCT
easat-5117	112	18	and	and	CCONJ
easat-5117	112	19	relevant	relevant	ADJ
easat-5117	112	20	literature	literature	NOUN
easat-5117	112	21	studies	study	NOUN
easat-5117	112	22	on	on	ADP
easat-5117	112	23	it	it	PRON
easat-5117	112	24	governance	governance	NOUN
easat-5117	112	25	concepts	concept	NOUN
easat-5117	112	26	and	and	CCONJ
easat-5117	112	27	the	the	DET
easat-5117	112	28	cobit	cobit	NOUN
easat-5117	112	29	framework	framework	NOUN
easat-5117	112	30	's	's	PART
easat-5117	112	31	application	application	NOUN
easat-5117	112	32	across	across	ADP
easat-5117	112	33	various	various	ADJ
easat-5117	112	34	fields	field	NOUN
easat-5117	112	35	.	.	PUNCT
easat-5117	113	1	the	the	DET
easat-5117	113	2	study	study	NOUN
easat-5117	113	3	proposes	propose	VERB
easat-5117	113	4	an	an	DET
easat-5117	113	5	it	it	PRON
easat-5117	113	6	governance	governance	NOUN
easat-5117	113	7	design	design	NOUN
easat-5117	113	8	deemed	deem	VERB
easat-5117	113	9	suitable	suitable	ADJ
easat-5117	113	10	for	for	ADP
easat-5117	113	11	xy	xy	PROPN
easat-5117	113	12	university	university	PROPN
easat-5117	113	13	,	,	PUNCT
easat-5117	113	14	based	base	VERB
easat-5117	113	15	on	on	ADP
easat-5117	113	16	the	the	DET
easat-5117	113	17	isaca	isaca	NOUN
easat-5117	114	1	[	[	X
easat-5117	114	2	1	1	NUM
easat-5117	114	3	]	]	PUNCT
easat-5117	114	4	framework	framework	NOUN
easat-5117	114	5	.	.	PUNCT
easat-5117	115	1	the	the	DET
easat-5117	115	2	findings	finding	NOUN
easat-5117	115	3	,	,	PUNCT
easat-5117	115	4	derived	derive	VERB
easat-5117	115	5	from	from	ADP
easat-5117	115	6	four	four	NUM
easat-5117	115	7	processes	process	NOUN
easat-5117	115	8	,	,	PUNCT
easat-5117	115	9	show	show	VERB
easat-5117	115	10	scores	score	NOUN
easat-5117	115	11	ranging	range	VERB
easat-5117	115	12	from	from	ADP
easat-5117	115	13	50	50	NUM
easat-5117	115	14	to	to	PART
easat-5117	115	15	100	100	NUM
easat-5117	115	16	with	with	ADP
easat-5117	115	17	capability	capability	NOUN
easat-5117	115	18	levels	level	NOUN
easat-5117	115	19	3	3	NUM
easat-5117	115	20	and	and	CCONJ
easat-5117	115	21	4	4	NUM
easat-5117	115	22	in	in	ADP
easat-5117	115	23	apo04	apo04	PROPN
easat-5117	115	24	(	(	PUNCT
easat-5117	115	25	managed	manage	VERB
easat-5117	115	26	innovation	innovation	NOUN
easat-5117	115	27	)	)	PUNCT
easat-5117	115	28	,	,	PUNCT
easat-5117	115	29	apo03	apo03	PROPN
easat-5117	115	30	(	(	PUNCT
easat-5117	115	31	managed	manage	VERB
easat-5117	115	32	enterprise	enterprise	NOUN
easat-5117	115	33	architecture	architecture	NOUN
easat-5117	115	34	)	)	PUNCT
easat-5117	115	35	,	,	PUNCT
easat-5117	115	36	apo07	apo07	NOUN
easat-5117	115	37	(	(	PUNCT
easat-5117	115	38	managed	manage	VERB
easat-5117	115	39	human	human	ADJ
easat-5117	115	40	resources	resource	NOUN
easat-5117	115	41	)	)	PUNCT
easat-5117	115	42	,	,	PUNCT
easat-5117	115	43	and	and	CCONJ
easat-5117	115	44	bai07	bai07	PROPN
easat-5117	115	45	(	(	PUNCT
easat-5117	115	46	managed	manage	VERB
easat-5117	115	47	it	it	PRON
easat-5117	115	48	change	change	VERB
easat-5117	115	49	acceptance	acceptance	NOUN
easat-5117	115	50	and	and	CCONJ
easat-5117	115	51	transitioning	transitioning	NOUN
easat-5117	115	52	)	)	PUNCT
easat-5117	115	53	.	.	PUNCT
easat-5117	116	1	these	these	DET
easat-5117	116	2	results	result	NOUN
easat-5117	116	3	are	be	AUX
easat-5117	116	4	translated	translate	VERB
easat-5117	116	5	into	into	ADP
easat-5117	116	6	actionable	actionable	ADJ
easat-5117	116	7	recommendations	recommendation	NOUN
easat-5117	116	8	for	for	ADP
easat-5117	116	9	implementing	implement	VERB
easat-5117	116	10	it	it	PRON
easat-5117	116	11	governance	governance	NOUN
easat-5117	116	12	at	at	ADP
easat-5117	116	13	the	the	DET
easat-5117	116	14	university	university	NOUN
easat-5117	116	15	.	.	PUNCT
easat-5117	117	1	tangka	tangka	PROPN
easat-5117	117	2	and	and	CCONJ
easat-5117	117	3	lompoliu	lompoliu	PROPN
easat-5117	118	1	[	[	X
easat-5117	118	2	16	16	NUM
easat-5117	118	3	]	]	PUNCT
easat-5117	118	4	this	this	DET
easat-5117	118	5	research	research	NOUN
easat-5117	118	6	investigates	investigate	VERB
easat-5117	118	7	the	the	DET
easat-5117	118	8	adoption	adoption	NOUN
easat-5117	118	9	of	of	ADP
easat-5117	118	10	isaca	isaca	PROPN
easat-5117	119	1	[	[	X
easat-5117	119	2	1	1	X
easat-5117	119	3	]	]	PUNCT
easat-5117	119	4	at	at	ADP
easat-5117	119	5	pt	pt	PROPN
easat-5117	119	6	.	.	PROPN
easat-5117	119	7	pelindo	pelindo	PROPN
easat-5117	119	8	tpk	tpk	PROPN
easat-5117	119	9	bitung	bitung	PROPN
easat-5117	119	10	,	,	PUNCT
easat-5117	119	11	a	a	DET
easat-5117	119	12	logistics	logistic	NOUN
easat-5117	119	13	and	and	CCONJ
easat-5117	119	14	storage	storage	NOUN
easat-5117	119	15	company	company	NOUN
easat-5117	119	16	,	,	PUNCT
easat-5117	119	17	aimed	aim	VERB
easat-5117	119	18	at	at	ADP
easat-5117	119	19	strengthening	strengthen	VERB
easat-5117	119	20	its	its	PRON
easat-5117	119	21	it	it	NOUN
easat-5117	119	22	governance	governance	NOUN
easat-5117	119	23	.	.	PUNCT
easat-5117	120	1	faced	face	VERB
easat-5117	120	2	with	with	ADP
easat-5117	120	3	challenges	challenge	NOUN
easat-5117	120	4	in	in	ADP
easat-5117	120	5	it	it	PRON
easat-5117	120	6	management	management	NOUN
easat-5117	120	7	,	,	PUNCT
easat-5117	120	8	the	the	DET
easat-5117	120	9	company	company	NOUN
easat-5117	120	10	implemented	implement	VERB
easat-5117	120	11	[	[	X
easat-5117	120	12	1	1	X
easat-5117	120	13	]	]	PUNCT
easat-5117	120	14	to	to	PART
easat-5117	120	15	improve	improve	VERB
easat-5117	120	16	operational	operational	ADJ
easat-5117	120	17	efficiency	efficiency	NOUN
easat-5117	120	18	,	,	PUNCT
easat-5117	120	19	mitigate	mitigate	VERB
easat-5117	120	20	security	security	NOUN
easat-5117	120	21	risks	risk	NOUN
easat-5117	120	22	,	,	PUNCT
easat-5117	120	23	and	and	CCONJ
easat-5117	120	24	ensure	ensure	VERB
easat-5117	120	25	regulatory	regulatory	ADJ
easat-5117	120	26	compliance	compliance	NOUN
easat-5117	120	27	.	.	PUNCT
easat-5117	121	1	the	the	DET
easat-5117	121	2	study	study	NOUN
easat-5117	121	3	followed	follow	VERB
easat-5117	121	4	a	a	DET
easat-5117	121	5	structured	structured	ADJ
easat-5117	121	6	approach	approach	NOUN
easat-5117	121	7	,	,	PUNCT
easat-5117	121	8	incorporating	incorporate	VERB
easat-5117	121	9	a	a	DET
easat-5117	121	10	literature	literature	NOUN
easat-5117	121	11	review	review	NOUN
easat-5117	121	12	,	,	PUNCT
easat-5117	121	13	interviews	interview	NOUN
easat-5117	121	14	,	,	PUNCT
easat-5117	121	15	and	and	CCONJ
easat-5117	121	16	comprehensive	comprehensive	ADJ
easat-5117	121	17	evaluations	evaluation	NOUN
easat-5117	121	18	.	.	PUNCT
easat-5117	122	1	key	key	ADJ
easat-5117	122	2	findings	finding	NOUN
easat-5117	122	3	from	from	ADP
easat-5117	122	4	the	the	DET
easat-5117	122	5	first	first	ADJ
easat-5117	122	6	interview	interview	NOUN
easat-5117	122	7	highlight	highlight	VERB
easat-5117	122	8	the	the	DET
easat-5117	122	9	company	company	NOUN
easat-5117	122	10	's	's	PART
easat-5117	122	11	emphasis	emphasis	NOUN
easat-5117	122	12	on	on	ADP
easat-5117	122	13	growth	growth	NOUN
easat-5117	122	14	,	,	PUNCT
easat-5117	122	15	innovation	innovation	NOUN
easat-5117	122	16	,	,	PUNCT
easat-5117	122	17	and	and	CCONJ
easat-5117	122	18	strategic	strategic	ADJ
easat-5117	122	19	it	it	PRON
easat-5117	122	20	roles	role	NOUN
easat-5117	122	21	,	,	PUNCT
easat-5117	122	22	while	while	SCONJ
easat-5117	122	23	also	also	ADV
easat-5117	122	24	revealing	reveal	VERB
easat-5117	122	25	difficulties	difficulty	NOUN
easat-5117	122	26	in	in	ADP
easat-5117	122	27	aligning	align	VERB
easat-5117	122	28	it	it	PRON
easat-5117	122	29	with	with	ADP
easat-5117	122	30	operations	operation	NOUN
easat-5117	122	31	.	.	PUNCT
easat-5117	123	1	the	the	DET
easat-5117	123	2	governance	governance	NOUN
easat-5117	123	3	objective	objective	ADJ
easat-5117	123	4	dss05	dss05	NOUN
easat-5117	123	5	managed	manage	VERB
easat-5117	123	6	security	security	NOUN
easat-5117	123	7	services	service	NOUN
easat-5117	123	8	reached	reach	VERB
easat-5117	123	9	a	a	DET
easat-5117	123	10	capability	capability	NOUN
easat-5117	123	11	level	level	NOUN
easat-5117	123	12	3	3	NUM
easat-5117	123	13	,	,	PUNCT
easat-5117	123	14	reflecting	reflect	VERB
easat-5117	123	15	significant	significant	ADJ
easat-5117	123	16	success	success	NOUN
easat-5117	123	17	,	,	PUNCT
easat-5117	123	18	though	though	SCONJ
easat-5117	123	19	security	security	NOUN
easat-5117	123	20	gaps	gap	NOUN
easat-5117	123	21	remain	remain	VERB
easat-5117	123	22	that	that	PRON
easat-5117	123	23	require	require	VERB
easat-5117	123	24	policy	policy	NOUN
easat-5117	123	25	improvements	improvement	NOUN
easat-5117	123	26	.	.	PUNCT
easat-5117	124	1	the	the	DET
easat-5117	124	2	research	research	NOUN
easat-5117	124	3	concludes	conclude	VERB
easat-5117	124	4	that	that	SCONJ
easat-5117	124	5	while	while	SCONJ
easat-5117	124	6	isaca	isaca	PROPN
easat-5117	124	7	[	[	X
easat-5117	124	8	1	1	X
easat-5117	124	9	]	]	PUNCT
easat-5117	124	10	has	have	AUX
easat-5117	124	11	been	be	AUX
easat-5117	124	12	effectively	effectively	ADV
easat-5117	124	13	implemented	implement	VERB
easat-5117	124	14	at	at	ADP
easat-5117	124	15	pt	pt	PROPN
easat-5117	124	16	.	.	PROPN
easat-5117	124	17	pelindo	pelindo	PROPN
easat-5117	124	18	tpk	tpk	PROPN
easat-5117	124	19	bitung	bitung	PROPN
easat-5117	124	20	,	,	PUNCT
easat-5117	124	21	further	further	ADJ
easat-5117	124	22	efforts	effort	NOUN
easat-5117	124	23	are	be	AUX
easat-5117	124	24	needed	need	VERB
easat-5117	124	25	to	to	PART
easat-5117	124	26	address	address	VERB
easat-5117	124	27	security	security	NOUN
easat-5117	124	28	gaps	gap	NOUN
easat-5117	124	29	and	and	CCONJ
easat-5117	124	30	sustain	sustain	VERB
easat-5117	124	31	improvements	improvement	NOUN
easat-5117	124	32	in	in	ADP
easat-5117	124	33	security	security	NOUN
easat-5117	124	34	management	management	NOUN
easat-5117	124	35	.	.	PUNCT
easat-5117	125	1	this	this	DET
easat-5117	125	2	study	study	NOUN
easat-5117	125	3	offers	offer	VERB
easat-5117	125	4	valuable	valuable	ADJ
easat-5117	125	5	insights	insight	NOUN
easat-5117	125	6	into	into	ADP
easat-5117	125	7	isaca	isaca	PROPN
easat-5117	125	8	[	[	X
easat-5117	125	9	1	1	NUM
easat-5117	125	10	]	]	PUNCT
easat-5117	125	11	implementation	implementation	NOUN
easat-5117	125	12	,	,	PUNCT
easat-5117	125	13	with	with	ADP
easat-5117	125	14	a	a	DET
easat-5117	125	15	particular	particular	ADJ
easat-5117	125	16	focus	focus	NOUN
easat-5117	125	17	on	on	ADP
easat-5117	125	18	the	the	DET
easat-5117	125	19	need	need	NOUN
easat-5117	125	20	for	for	ADP
easat-5117	125	21	continuous	continuous	ADJ
easat-5117	125	22	security	security	NOUN
easat-5117	125	23	enhancements	enhancement	NOUN
easat-5117	125	24	.	.	PUNCT
easat-5117	126	1	el	el	PROPN
easat-5117	126	2	sejiny	sejiny	PROPN
easat-5117	126	3	,	,	PUNCT
easat-5117	126	4	et	et	PROPN
easat-5117	126	5	al	al	PROPN
easat-5117	126	6	.	.	PUNCT
easat-5117	127	1	[	[	X
easat-5117	127	2	13	13	NUM
easat-5117	127	3	]	]	PUNCT
easat-5117	127	4	.	.	PUNCT
easat-5117	128	1	the	the	DET
easat-5117	128	2	study	study	NOUN
easat-5117	128	3	aimed	aim	VERB
easat-5117	128	4	to	to	PART
easat-5117	128	5	identify	identify	VERB
easat-5117	128	6	the	the	DET
easat-5117	128	7	concept	concept	NOUN
easat-5117	128	8	of	of	ADP
easat-5117	128	9	the	the	DET
easat-5117	128	10	isaca	isaca	NOUN
easat-5117	128	11	[	[	X
easat-5117	128	12	1	1	NUM
easat-5117	128	13	]	]	PUNCT
easat-5117	128	14	framework	framework	NOUN
easat-5117	128	15	,	,	PUNCT
easat-5117	128	16	its	its	PRON
easat-5117	128	17	developmental	developmental	ADJ
easat-5117	128	18	stages	stage	NOUN
easat-5117	128	19	,	,	PUNCT
easat-5117	128	20	investigate	investigate	VERB
easat-5117	128	21	its	its	PRON
easat-5117	128	22	role	role	NOUN
easat-5117	128	23	in	in	ADP
easat-5117	128	24	the	the	DET
easat-5117	128	25	implementation	implementation	NOUN
easat-5117	128	26	of	of	ADP
easat-5117	128	27	information	information	NOUN
easat-5117	128	28	technology	technology	NOUN
easat-5117	128	29	governance	governance	NOUN
easat-5117	128	30	in	in	ADP
easat-5117	128	31	the	the	DET
easat-5117	128	32	various	various	ADJ
easat-5117	128	33	institutions	institution	NOUN
easat-5117	128	34	by	by	ADP
easat-5117	128	35	providing	provide	VERB
easat-5117	128	36	objective	objective	ADJ
easat-5117	128	37	ways	way	NOUN
easat-5117	128	38	to	to	PART
easat-5117	128	39	align	align	VERB
easat-5117	128	40	business	business	NOUN
easat-5117	128	41	strategies	strategy	NOUN
easat-5117	128	42	with	with	ADP
easat-5117	128	43	the	the	DET
easat-5117	128	44	objectives	objective	NOUN
easat-5117	128	45	of	of	ADP
easat-5117	128	46	information	information	NOUN
easat-5117	128	47	technology	technology	NOUN
easat-5117	128	48	,	,	PUNCT
easat-5117	128	49	and	and	CCONJ
easat-5117	128	50	identify	identify	VERB
easat-5117	128	51	its	its	PRON
easat-5117	128	52	role	role	NOUN
easat-5117	128	53	in	in	ADP
easat-5117	128	54	managing	manage	VERB
easat-5117	128	55	the	the	DET
easat-5117	128	56	risks	risk	NOUN
easat-5117	128	57	of	of	ADP
easat-5117	128	58	information	information	NOUN
easat-5117	128	59	technology	technology	NOUN
easat-5117	128	60	processes	process	NOUN
easat-5117	128	61	in	in	ADP
easat-5117	128	62	the	the	DET
easat-5117	128	63	iraqi	iraqi	ADJ
easat-5117	128	64	banks	bank	NOUN
easat-5117	128	65	.	.	PUNCT
easat-5117	129	1	a	a	DET
easat-5117	129	2	total	total	NOUN
easat-5117	129	3	of	of	ADP
easat-5117	129	4	(	(	PUNCT
easat-5117	129	5	170	170	NUM
easat-5117	129	6	)	)	PUNCT
easat-5117	129	7	questionnaires	questionnaire	NOUN
easat-5117	129	8	were	be	AUX
easat-5117	129	9	distributed	distribute	VERB
easat-5117	129	10	to	to	ADP
easat-5117	129	11	accountants	accountant	NOUN
easat-5117	129	12	and	and	CCONJ
easat-5117	129	13	auditors	auditor	NOUN
easat-5117	129	14	in	in	ADP
easat-5117	129	15	the	the	DET
easat-5117	129	16	internal	internal	ADJ
easat-5117	129	17	-	-	PUNCT
easat-5117	129	18	audit	audit	NOUN
easat-5117	129	19	departments	department	NOUN
easat-5117	129	20	,	,	PUNCT
easat-5117	129	21	risk	risk	NOUN
easat-5117	129	22	-	-	PUNCT
easat-5117	129	23	management	management	NOUN
easat-5117	129	24	and	and	CCONJ
easat-5117	129	25	information	information	NOUN
easat-5117	129	26	-	-	PUNCT
easat-5117	129	27	security	security	NOUN
easat-5117	129	28	departments	department	NOUN
easat-5117	129	29	,	,	PUNCT
easat-5117	129	30	and	and	CCONJ
easat-5117	129	31	some	some	DET
easat-5117	129	32	administrators	administrator	NOUN
easat-5117	129	33	and	and	CCONJ
easat-5117	129	34	managers	manager	NOUN
easat-5117	129	35	in	in	ADP
easat-5117	129	36	six	six	NUM
easat-5117	129	37	iraqi	iraqi	ADJ
easat-5117	129	38	banks	bank	NOUN
easat-5117	129	39	,	,	PUNCT
easat-5117	129	40	whereas	whereas	SCONJ
easat-5117	129	41	only	only	ADV
easat-5117	129	42	(	(	PUNCT
easat-5117	129	43	123	123	NUM
easat-5117	129	44	)	)	PUNCT
easat-5117	129	45	questionnaires	questionnaire	NOUN
easat-5117	129	46	were	be	AUX
easat-5117	129	47	returned	return	VERB
easat-5117	129	48	.	.	PUNCT
easat-5117	130	1	after	after	ADP
easat-5117	130	2	analyzing	analyze	VERB
easat-5117	130	3	the	the	DET
easat-5117	130	4	responses	response	NOUN
easat-5117	130	5	of	of	ADP
easat-5117	130	6	the	the	DET
easat-5117	130	7	sample	sample	NOUN
easat-5117	130	8	individuals	individual	NOUN
easat-5117	130	9	,	,	PUNCT
easat-5117	130	10	the	the	DET
easat-5117	130	11	results	result	NOUN
easat-5117	130	12	revealed	reveal	VERB
easat-5117	130	13	that	that	SCONJ
easat-5117	130	14	there	there	PRON
easat-5117	130	15	is	be	VERB
easat-5117	130	16	a	a	DET
easat-5117	130	17	statistically	statistically	ADV
easat-5117	130	18	89	89	NUM
easat-5117	130	19	edelweiss	edelweiss	PROPN
easat-5117	130	20	applied	apply	VERB
easat-5117	130	21	science	science	NOUN
easat-5117	130	22	and	and	CCONJ
easat-5117	130	23	technology	technology	NOUN
easat-5117	130	24	issn	issn	PROPN
easat-5117	130	25	:	:	PUNCT
easat-5117	130	26	2576	2576	NUM
easat-5117	130	27	-	-	SYM
easat-5117	130	28	8484	8484	NUM
easat-5117	130	29	vol	vol	NOUN
easat-5117	130	30	.	.	PROPN
easat-5117	131	1	9	9	NUM
easat-5117	131	2	,	,	PUNCT
easat-5117	131	3	no	no	INTJ
easat-5117	131	4	.	.	NOUN
easat-5117	132	1	3	3	NUM
easat-5117	132	2	:	:	SYM
easat-5117	132	3	84	84	NUM
easat-5117	132	4	-	-	SYM
easat-5117	132	5	95	95	NUM
easat-5117	132	6	,	,	PUNCT
easat-5117	132	7	2025	2025	NUM
easat-5117	132	8	doi	doi	NOUN
easat-5117	132	9	:	:	PUNCT
easat-5117	132	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	132	11	©	©	PROPN
easat-5117	132	12	2025	2025	NUM
easat-5117	132	13	by	by	ADP
easat-5117	132	14	the	the	DET
easat-5117	132	15	author	author	NOUN
easat-5117	132	16	;	;	PUNCT
easat-5117	132	17	licensee	licensee	PROPN
easat-5117	132	18	learning	learning	NOUN
easat-5117	132	19	gate	gate	VERB
easat-5117	132	20	significant	significant	ADJ
easat-5117	132	21	impact	impact	NOUN
easat-5117	132	22	at	at	ADP
easat-5117	132	23	(	(	PUNCT
easat-5117	132	24	0.05	0.05	NUM
easat-5117	132	25	)	)	PUNCT
easat-5117	132	26	for	for	ADP
easat-5117	132	27	the	the	DET
easat-5117	132	28	processes	process	NOUN
easat-5117	132	29	of	of	ADP
easat-5117	132	30	isaca	isaca	NOUN
easat-5117	133	1	[	[	X
easat-5117	133	2	1	1	NUM
easat-5117	133	3	]	]	PUNCT
easat-5117	133	4	framework	framework	NOUN
easat-5117	133	5	in	in	ADP
easat-5117	133	6	improving	improve	VERB
easat-5117	133	7	the	the	DET
easat-5117	133	8	risk	risk	NOUN
easat-5117	133	9	management	management	NOUN
easat-5117	133	10	of	of	ADP
easat-5117	133	11	information	information	NOUN
easat-5117	133	12	technology	technology	NOUN
easat-5117	133	13	processes	process	NOUN
easat-5117	133	14	in	in	ADP
easat-5117	133	15	the	the	DET
easat-5117	133	16	iraqi	iraqi	ADJ
easat-5117	133	17	banks	bank	NOUN
easat-5117	133	18	.	.	PUNCT
easat-5117	134	1	sipayung	sipayung	VERB
easat-5117	134	2	and	and	CCONJ
easat-5117	134	3	yunis	yunis	NOUN
easat-5117	135	1	[	[	X
easat-5117	135	2	17	17	NUM
easat-5117	135	3	]	]	PUNCT
easat-5117	135	4	.	.	PUNCT
easat-5117	136	1	the	the	DET
easat-5117	136	2	study	study	NOUN
easat-5117	136	3	evaluates	evaluate	VERB
easat-5117	136	4	information	information	NOUN
easat-5117	136	5	technology	technology	NOUN
easat-5117	136	6	governance	governance	NOUN
easat-5117	136	7	at	at	ADP
easat-5117	136	8	mikroskil	mikroskil	PROPN
easat-5117	136	9	university	university	NOUN
easat-5117	136	10	using	use	VERB
easat-5117	136	11	the	the	DET
easat-5117	136	12	isaca	isaca	NOUN
easat-5117	136	13	[	[	X
easat-5117	136	14	1	1	NUM
easat-5117	136	15	]	]	PUNCT
easat-5117	136	16	framework	framework	NOUN
easat-5117	136	17	,	,	PUNCT
easat-5117	136	18	specifically	specifically	ADV
easat-5117	136	19	focusing	focus	VERB
easat-5117	136	20	on	on	ADP
easat-5117	136	21	the	the	DET
easat-5117	136	22	bai11	bai11	ADJ
easat-5117	136	23	domain	domain	NOUN
easat-5117	136	24	.	.	PUNCT
easat-5117	137	1	the	the	DET
easat-5117	137	2	primary	primary	ADJ
easat-5117	137	3	goal	goal	NOUN
easat-5117	137	4	of	of	ADP
easat-5117	137	5	the	the	DET
easat-5117	137	6	research	research	NOUN
easat-5117	137	7	is	be	AUX
easat-5117	137	8	to	to	PART
easat-5117	137	9	assess	assess	VERB
easat-5117	137	10	the	the	DET
easat-5117	137	11	university	university	NOUN
easat-5117	137	12	's	's	PART
easat-5117	137	13	it	it	PRON
easat-5117	137	14	governance	governance	NOUN
easat-5117	137	15	capabilities	capability	NOUN
easat-5117	137	16	and	and	CCONJ
easat-5117	137	17	maturity	maturity	NOUN
easat-5117	137	18	levels	level	NOUN
easat-5117	137	19	.	.	PUNCT
easat-5117	138	1	the	the	DET
easat-5117	138	2	results	result	NOUN
easat-5117	138	3	show	show	VERB
easat-5117	138	4	that	that	SCONJ
easat-5117	138	5	mikroskil	mikroskil	PROPN
easat-5117	138	6	university	university	NOUN
easat-5117	138	7	is	be	AUX
easat-5117	138	8	operating	operate	VERB
easat-5117	138	9	at	at	ADP
easat-5117	138	10	capability	capability	NOUN
easat-5117	138	11	level	level	NOUN
easat-5117	138	12	1	1	NUM
easat-5117	138	13	(	(	PUNCT
easat-5117	138	14	performed	perform	VERB
easat-5117	138	15	)	)	PUNCT
easat-5117	138	16	and	and	CCONJ
easat-5117	138	17	maturity	maturity	NOUN
easat-5117	138	18	level	level	NOUN
easat-5117	138	19	2	2	NUM
easat-5117	138	20	(	(	PUNCT
easat-5117	138	21	managed	manage	VERB
easat-5117	138	22	)	)	PUNCT
easat-5117	138	23	.	.	PUNCT
easat-5117	139	1	based	base	VERB
easat-5117	139	2	on	on	ADP
easat-5117	139	3	these	these	DET
easat-5117	139	4	findings	finding	NOUN
easat-5117	139	5	,	,	PUNCT
easat-5117	139	6	a	a	DET
easat-5117	139	7	gap	gap	NOUN
easat-5117	139	8	analysis	analysis	NOUN
easat-5117	139	9	is	be	AUX
easat-5117	139	10	conducted	conduct	VERB
easat-5117	139	11	to	to	PART
easat-5117	139	12	identify	identify	VERB
easat-5117	139	13	areas	area	NOUN
easat-5117	139	14	for	for	ADP
easat-5117	139	15	improvement	improvement	NOUN
easat-5117	139	16	and	and	CCONJ
easat-5117	139	17	to	to	PART
easat-5117	139	18	provide	provide	VERB
easat-5117	139	19	recommendations	recommendation	NOUN
easat-5117	139	20	for	for	ADP
easat-5117	139	21	enhancing	enhance	VERB
easat-5117	139	22	it	it	PRON
easat-5117	139	23	governance	governance	NOUN
easat-5117	139	24	practices	practice	NOUN
easat-5117	139	25	.	.	PUNCT
easat-5117	140	1	the	the	DET
easat-5117	140	2	focus	focus	NOUN
easat-5117	140	3	of	of	ADP
easat-5117	140	4	the	the	DET
easat-5117	140	5	study	study	NOUN
easat-5117	140	6	is	be	AUX
easat-5117	140	7	to	to	PART
easat-5117	140	8	bridge	bridge	VERB
easat-5117	140	9	these	these	DET
easat-5117	140	10	gaps	gap	NOUN
easat-5117	140	11	and	and	CCONJ
easat-5117	140	12	propose	propose	VERB
easat-5117	140	13	strategies	strategy	NOUN
easat-5117	140	14	for	for	ADP
easat-5117	140	15	advancing	advance	VERB
easat-5117	140	16	the	the	DET
easat-5117	140	17	university	university	NOUN
easat-5117	140	18	's	's	PART
easat-5117	140	19	it	it	PRON
easat-5117	140	20	governance	governance	NOUN
easat-5117	140	21	framework	framework	NOUN
easat-5117	140	22	.	.	PUNCT
easat-5117	141	1	lestari	lestari	PROPN
easat-5117	141	2	,	,	PUNCT
easat-5117	141	3	et	et	PROPN
easat-5117	141	4	al	al	PROPN
easat-5117	141	5	.	.	PUNCT
easat-5117	142	1	[	[	X
easat-5117	142	2	18	18	NUM
easat-5117	142	3	]	]	PUNCT
easat-5117	142	4	.	.	PUNCT
easat-5117	143	1	this	this	DET
easat-5117	143	2	study	study	NOUN
easat-5117	143	3	employs	employ	VERB
easat-5117	143	4	a	a	DET
easat-5117	143	5	mixed	mix	VERB
easat-5117	143	6	-	-	PUNCT
easat-5117	143	7	method	method	NOUN
easat-5117	143	8	approach	approach	NOUN
easat-5117	143	9	,	,	PUNCT
easat-5117	143	10	combining	combine	VERB
easat-5117	143	11	questionnaires	questionnaire	NOUN
easat-5117	143	12	,	,	PUNCT
easat-5117	143	13	interviews	interview	NOUN
easat-5117	143	14	,	,	PUNCT
easat-5117	143	15	expert	expert	ADJ
easat-5117	143	16	judgment	judgment	NOUN
easat-5117	143	17	,	,	PUNCT
easat-5117	143	18	and	and	CCONJ
easat-5117	143	19	relevant	relevant	ADJ
easat-5117	143	20	literature	literature	NOUN
easat-5117	143	21	reviews	review	NOUN
easat-5117	143	22	related	relate	VERB
easat-5117	143	23	to	to	ADP
easat-5117	143	24	the	the	DET
easat-5117	143	25	e	e	NOUN
easat-5117	143	26	-	-	NOUN
easat-5117	143	27	marketplace	marketplace	ADJ
easat-5117	143	28	system	system	NOUN
easat-5117	143	29	and	and	CCONJ
easat-5117	143	30	it	it	PRON
easat-5117	143	31	governance	governance	NOUN
easat-5117	143	32	concepts	concept	NOUN
easat-5117	143	33	using	use	VERB
easat-5117	143	34	the	the	DET
easat-5117	143	35	isaca	isaca	NOUN
easat-5117	143	36	[	[	X
easat-5117	143	37	1	1	NUM
easat-5117	143	38	]	]	PUNCT
easat-5117	143	39	framework	framework	NOUN
easat-5117	143	40	.	.	PUNCT
easat-5117	144	1	the	the	DET
easat-5117	144	2	framework	framework	NOUN
easat-5117	144	3	includes	include	VERB
easat-5117	144	4	11	11	NUM
easat-5117	144	5	design	design	NOUN
easat-5117	144	6	factors	factor	NOUN
easat-5117	144	7	and	and	CCONJ
easat-5117	144	8	40	40	NUM
easat-5117	144	9	it	it	PRON
easat-5117	144	10	processes	process	VERB
easat-5117	144	11	,	,	PUNCT
easat-5117	144	12	which	which	PRON
easat-5117	144	13	were	be	AUX
easat-5117	144	14	used	use	VERB
easat-5117	144	15	to	to	PART
easat-5117	144	16	determine	determine	VERB
easat-5117	144	17	the	the	DET
easat-5117	144	18	most	most	ADV
easat-5117	144	19	suitable	suitable	ADJ
easat-5117	144	20	governance	governance	NOUN
easat-5117	144	21	model	model	NOUN
easat-5117	144	22	for	for	ADP
easat-5117	144	23	e	e	NOUN
easat-5117	144	24	-	-	NOUN
easat-5117	144	25	marketplace	marketplace	ADJ
easat-5117	144	26	companies	company	NOUN
easat-5117	144	27	.	.	PUNCT
easat-5117	145	1	the	the	DET
easat-5117	145	2	findings	finding	NOUN
easat-5117	145	3	highlight	highlight	VERB
easat-5117	145	4	six	six	NUM
easat-5117	145	5	key	key	ADJ
easat-5117	145	6	methods	method	NOUN
easat-5117	145	7	in	in	ADP
easat-5117	145	8	the	the	DET
easat-5117	145	9	it	it	PROPN
easat-5117	145	10	governance	governance	NOUN
easat-5117	145	11	model	model	NOUN
easat-5117	145	12	using	use	VERB
easat-5117	145	13	the	the	DET
easat-5117	145	14	devops	devop	NOUN
easat-5117	145	15	approach	approach	NOUN
easat-5117	145	16	:	:	PUNCT
easat-5117	145	17	apo03	apo03	PROPN
easat-5117	145	18	–	–	PUNCT
easat-5117	145	19	managed	manage	VERB
easat-5117	145	20	enterprise	enterprise	NOUN
easat-5117	145	21	architecture	architecture	NOUN
easat-5117	145	22	,	,	PUNCT
easat-5117	145	23	apo04	apo04	ADJ
easat-5117	145	24	–	–	PUNCT
easat-5117	145	25	managed	manage	VERB
easat-5117	145	26	innovation	innovation	NOUN
easat-5117	145	27	,	,	PUNCT
easat-5117	145	28	bai04	bai04	NOUN
easat-5117	145	29	–	–	PUNCT
easat-5117	145	30	managed	manage	VERB
easat-5117	145	31	availability	availability	NOUN
easat-5117	145	32	and	and	CCONJ
easat-5117	145	33	capacity	capacity	NOUN
easat-5117	145	34	,	,	PUNCT
easat-5117	145	35	bai06	bai06	NOUN
easat-5117	145	36	–	–	PUNCT
easat-5117	145	37	managed	manage	VERB
easat-5117	145	38	it	it	PRON
easat-5117	145	39	changes	change	VERB
easat-5117	145	40	,	,	PUNCT
easat-5117	145	41	bai11	bai11	ADJ
easat-5117	145	42	–	–	PUNCT
easat-5117	145	43	managed	manage	VERB
easat-5117	145	44	projects	project	NOUN
easat-5117	145	45	,	,	PUNCT
easat-5117	145	46	and	and	CCONJ
easat-5117	145	47	dss03	dss03	ADJ
easat-5117	145	48	–	–	PUNCT
easat-5117	145	49	managed	manage	VERB
easat-5117	145	50	problems	problem	NOUN
easat-5117	145	51	.	.	PUNCT
easat-5117	146	1	all	all	PRON
easat-5117	146	2	of	of	ADP
easat-5117	146	3	these	these	DET
easat-5117	146	4	methods	method	NOUN
easat-5117	146	5	achieved	achieve	VERB
easat-5117	146	6	scores	score	NOUN
easat-5117	146	7	greater	great	ADJ
easat-5117	146	8	than	than	ADP
easat-5117	146	9	or	or	CCONJ
easat-5117	146	10	equal	equal	ADJ
easat-5117	146	11	to	to	ADP
easat-5117	146	12	75	75	NUM
easat-5117	146	13	,	,	PUNCT
easat-5117	146	14	with	with	ADP
easat-5117	146	15	the	the	DET
easat-5117	146	16	target	target	NOUN
easat-5117	146	17	capability	capability	NOUN
easat-5117	146	18	level	level	NOUN
easat-5117	146	19	reaching	reach	VERB
easat-5117	146	20	level	level	NOUN
easat-5117	146	21	4	4	NUM
easat-5117	146	22	.	.	PUNCT
easat-5117	146	23	thabit	thabit	NOUN
easat-5117	147	1	[	[	X
easat-5117	147	2	12	12	NUM
easat-5117	147	3	]	]	PUNCT
easat-5117	147	4	.	.	PUNCT
easat-5117	148	1	this	this	DET
easat-5117	148	2	research	research	NOUN
easat-5117	148	3	aims	aim	VERB
easat-5117	148	4	to	to	PART
easat-5117	148	5	clarify	clarify	VERB
easat-5117	148	6	the	the	DET
easat-5117	148	7	concept	concept	NOUN
easat-5117	148	8	of	of	ADP
easat-5117	148	9	the	the	DET
easat-5117	148	10	isaca	isaca	NOUN
easat-5117	149	1	[	[	X
easat-5117	149	2	1	1	NUM
easat-5117	149	3	]	]	PUNCT
easat-5117	149	4	framework	framework	NOUN
easat-5117	149	5	,	,	PUNCT
easat-5117	149	6	highlighting	highlight	VERB
easat-5117	149	7	its	its	PRON
easat-5117	149	8	key	key	ADJ
easat-5117	149	9	advantages	advantage	NOUN
easat-5117	149	10	and	and	CCONJ
easat-5117	149	11	assessing	assess	VERB
easat-5117	149	12	public	public	ADJ
easat-5117	149	13	awareness	awareness	NOUN
easat-5117	149	14	regarding	regard	VERB
easat-5117	149	15	its	its	PRON
easat-5117	149	16	implementation	implementation	NOUN
easat-5117	149	17	benefits	benefit	NOUN
easat-5117	149	18	in	in	ADP
easat-5117	149	19	the	the	DET
easat-5117	149	20	it	it	PROPN
easat-5117	149	21	environment	environment	NOUN
easat-5117	149	22	.	.	PUNCT
easat-5117	150	1	additionally	additionally	ADV
easat-5117	150	2	,	,	PUNCT
easat-5117	150	3	it	it	PRON
easat-5117	150	4	addresses	address	VERB
easat-5117	150	5	the	the	DET
easat-5117	150	6	main	main	ADJ
easat-5117	150	7	risks	risk	NOUN
easat-5117	150	8	associated	associate	VERB
easat-5117	150	9	with	with	ADP
easat-5117	150	10	e	e	NOUN
easat-5117	150	11	-	-	NOUN
easat-5117	150	12	audit	audit	NOUN
easat-5117	150	13	and	and	CCONJ
easat-5117	150	14	explores	explore	VERB
easat-5117	150	15	the	the	DET
easat-5117	150	16	potential	potential	ADJ
easat-5117	150	17	impact	impact	NOUN
easat-5117	150	18	of	of	ADP
easat-5117	150	19	isaca	isaca	NOUN
easat-5117	150	20	[	[	X
easat-5117	150	21	1	1	NUM
easat-5117	150	22	]	]	PUNCT
easat-5117	150	23	implementation	implementation	NOUN
easat-5117	150	24	on	on	ADP
easat-5117	150	25	reducing	reduce	VERB
easat-5117	150	26	these	these	DET
easat-5117	150	27	risks	risk	NOUN
easat-5117	150	28	.	.	PUNCT
easat-5117	151	1	the	the	DET
easat-5117	151	2	findings	finding	NOUN
easat-5117	151	3	reveal	reveal	VERB
easat-5117	151	4	that	that	SCONJ
easat-5117	151	5	respondents	respondent	NOUN
easat-5117	151	6	in	in	ADP
easat-5117	151	7	erbil	erbil	PROPN
easat-5117	151	8	exhibit	exhibit	VERB
easat-5117	151	9	a	a	DET
easat-5117	151	10	moderate	moderate	ADJ
easat-5117	151	11	level	level	NOUN
easat-5117	151	12	of	of	ADP
easat-5117	151	13	interest	interest	NOUN
easat-5117	151	14	in	in	ADP
easat-5117	151	15	adopting	adopt	VERB
easat-5117	151	16	isaca	isaca	NOUN
easat-5117	152	1	[	[	X
easat-5117	152	2	1	1	X
easat-5117	152	3	]	]	PUNCT
easat-5117	152	4	as	as	ADP
easat-5117	152	5	an	an	DET
easat-5117	152	6	effective	effective	ADJ
easat-5117	152	7	system	system	NOUN
easat-5117	152	8	for	for	ADP
easat-5117	152	9	mitigating	mitigate	VERB
easat-5117	152	10	eaudit	eaudit	NOUN
easat-5117	152	11	risks	risk	NOUN
easat-5117	152	12	.	.	PUNCT
easat-5117	153	1	furthermore	furthermore	ADV
easat-5117	153	2	,	,	PUNCT
easat-5117	153	3	the	the	DET
easat-5117	153	4	efficient	efficient	ADJ
easat-5117	153	5	application	application	NOUN
easat-5117	153	6	of	of	ADP
easat-5117	153	7	isaca	isaca	PROPN
easat-5117	153	8	[	[	X
easat-5117	153	9	1	1	X
easat-5117	153	10	]	]	PUNCT
easat-5117	153	11	in	in	ADP
easat-5117	153	12	e	e	NOUN
easat-5117	153	13	-	-	NOUN
easat-5117	153	14	auditing	auditing	NOUN
easat-5117	153	15	can	can	AUX
easat-5117	153	16	strengthen	strengthen	VERB
easat-5117	153	17	the	the	DET
easat-5117	153	18	audit	audit	NOUN
easat-5117	153	19	profession	profession	NOUN
easat-5117	153	20	as	as	ADP
easat-5117	153	21	a	a	DET
easat-5117	153	22	crucial	crucial	ADJ
easat-5117	153	23	control	control	NOUN
easat-5117	153	24	mechanism	mechanism	NOUN
easat-5117	153	25	.	.	PUNCT
easat-5117	154	1	key	key	ADJ
easat-5117	154	2	recommendations	recommendation	NOUN
easat-5117	154	3	from	from	ADP
easat-5117	154	4	the	the	DET
easat-5117	154	5	research	research	NOUN
easat-5117	154	6	include	include	VERB
easat-5117	154	7	urging	urge	VERB
easat-5117	154	8	the	the	DET
easat-5117	154	9	government	government	NOUN
easat-5117	154	10	to	to	PART
easat-5117	154	11	reduce	reduce	VERB
easat-5117	154	12	e	e	NOUN
easat-5117	154	13	-	-	NOUN
easat-5117	154	14	audit	audit	NOUN
easat-5117	154	15	risks	risk	NOUN
easat-5117	154	16	by	by	ADP
easat-5117	154	17	mandating	mandate	VERB
easat-5117	154	18	the	the	DET
easat-5117	154	19	implementation	implementation	NOUN
easat-5117	154	20	of	of	ADP
easat-5117	154	21	the	the	DET
easat-5117	154	22	cobit2019	cobit2019	PROPN
easat-5117	154	23	framework	framework	NOUN
easat-5117	154	24	across	across	ADP
easat-5117	154	25	all	all	DET
easat-5117	154	26	organizations	organization	NOUN
easat-5117	154	27	.	.	PUNCT
easat-5117	155	1	additionally	additionally	ADV
easat-5117	155	2	,	,	PUNCT
easat-5117	155	3	the	the	DET
easat-5117	155	4	government	government	NOUN
easat-5117	155	5	should	should	AUX
easat-5117	155	6	encourage	encourage	VERB
easat-5117	155	7	the	the	DET
easat-5117	155	8	use	use	NOUN
easat-5117	155	9	of	of	ADP
easat-5117	155	10	e	e	NOUN
easat-5117	155	11	-	-	NOUN
easat-5117	155	12	audit	audit	NOUN
easat-5117	155	13	in	in	ADP
easat-5117	155	14	organizations	organization	NOUN
easat-5117	155	15	,	,	PUNCT
easat-5117	155	16	as	as	SCONJ
easat-5117	155	17	it	it	PRON
easat-5117	155	18	could	could	AUX
easat-5117	155	19	serve	serve	VERB
easat-5117	155	20	as	as	ADP
easat-5117	155	21	a	a	DET
easat-5117	155	22	strong	strong	ADJ
easat-5117	155	23	incentive	incentive	NOUN
easat-5117	155	24	for	for	ADP
easat-5117	155	25	improving	improve	VERB
easat-5117	155	26	the	the	DET
easat-5117	155	27	country	country	NOUN
easat-5117	155	28	’s	’s	PART
easat-5117	155	29	it	it	PRON
easat-5117	155	30	infrastructure	infrastructure	NOUN
easat-5117	155	31	.	.	PUNCT
easat-5117	156	1	in	in	ADP
easat-5117	156	2	his	his	PRON
easat-5117	156	3	study	study	NOUN
easat-5117	156	4	,	,	PUNCT
easat-5117	156	5	thabit	thabit	NOUN
easat-5117	156	6	[	[	X
easat-5117	156	7	12	12	NUM
easat-5117	156	8	]	]	PUNCT
easat-5117	156	9	.	.	PUNCT
easat-5117	157	1	aimed	aim	VERB
easat-5117	157	2	to	to	PART
easat-5117	157	3	identify	identify	VERB
easat-5117	157	4	the	the	DET
easat-5117	157	5	concept	concept	NOUN
easat-5117	157	6	of	of	ADP
easat-5117	157	7	isaca	isaca	PROPN
easat-5117	157	8	[	[	X
easat-5117	157	9	1	1	NUM
easat-5117	157	10	]	]	PUNCT
easat-5117	157	11	framework	framework	NOUN
easat-5117	157	12	,	,	PUNCT
easat-5117	157	13	in	in	ADP
easat-5117	157	14	addition	addition	NOUN
easat-5117	157	15	to	to	ADP
easat-5117	157	16	its	its	PRON
easat-5117	157	17	advantages	advantage	NOUN
easat-5117	157	18	and	and	CCONJ
easat-5117	157	19	the	the	DET
easat-5117	157	20	awareness	awareness	NOUN
easat-5117	157	21	level	level	NOUN
easat-5117	157	22	of	of	ADP
easat-5117	157	23	those	those	DET
easat-5117	157	24	advantages	advantage	NOUN
easat-5117	157	25	in	in	ADP
easat-5117	157	26	information	information	NOUN
easat-5117	157	27	technology	technology	NOUN
easat-5117	157	28	environment	environment	NOUN
easat-5117	157	29	,	,	PUNCT
easat-5117	157	30	and	and	CCONJ
easat-5117	157	31	demonstrate	demonstrate	VERB
easat-5117	157	32	the	the	DET
easat-5117	157	33	most	most	ADV
easat-5117	157	34	prominent	prominent	ADJ
easat-5117	157	35	risks	risk	NOUN
easat-5117	157	36	facing	face	VERB
easat-5117	157	37	electronic	electronic	ADJ
easat-5117	157	38	auditing	auditing	NOUN
easat-5117	157	39	.	.	PUNCT
easat-5117	158	1	the	the	DET
easat-5117	158	2	results	result	NOUN
easat-5117	158	3	revealed	reveal	VERB
easat-5117	158	4	that	that	SCONJ
easat-5117	158	5	the	the	DET
easat-5117	158	6	effective	effective	ADJ
easat-5117	158	7	application	application	NOUN
easat-5117	158	8	of	of	ADP
easat-5117	158	9	isaca	isaca	PROPN
easat-5117	158	10	[	[	X
easat-5117	158	11	1	1	NUM
easat-5117	158	12	]	]	PUNCT
easat-5117	158	13	framework	framework	NOUN
easat-5117	158	14	contributes	contribute	VERB
easat-5117	158	15	to	to	ADP
easat-5117	158	16	increasing	increase	VERB
easat-5117	158	17	customers	customer	NOUN
easat-5117	158	18	'	'	PART
easat-5117	158	19	satisfaction	satisfaction	NOUN
easat-5117	158	20	with	with	ADP
easat-5117	158	21	internal	internal	ADJ
easat-5117	158	22	and	and	CCONJ
easat-5117	158	23	external	external	ADJ
easat-5117	158	24	auditing	auditing	NOUN
easat-5117	158	25	systems	system	NOUN
easat-5117	158	26	,	,	PUNCT
easat-5117	158	27	reduces	reduce	VERB
easat-5117	158	28	the	the	DET
easat-5117	158	29	risks	risk	NOUN
easat-5117	158	30	of	of	ADP
easat-5117	158	31	information	information	NOUN
easat-5117	158	32	technology	technology	NOUN
easat-5117	158	33	,	,	PUNCT
easat-5117	158	34	and	and	CCONJ
easat-5117	158	35	controls	control	VERB
easat-5117	158	36	performance	performance	NOUN
easat-5117	158	37	in	in	ADP
easat-5117	158	38	organizations	organization	NOUN
easat-5117	158	39	.	.	PUNCT
easat-5117	159	1	6	6	X
easat-5117	159	2	.	.	X
easat-5117	159	3	research	research	NOUN
easat-5117	159	4	methodology	methodology	NOUN
easat-5117	159	5	the	the	DET
easat-5117	159	6	study	study	NOUN
easat-5117	159	7	adopted	adopt	VERB
easat-5117	159	8	a	a	DET
easat-5117	159	9	descriptive	descriptive	ADJ
easat-5117	159	10	-	-	ADJ
easat-5117	159	11	analytical	analytical	ADJ
easat-5117	159	12	approach	approach	NOUN
easat-5117	159	13	by	by	ADP
easat-5117	159	14	describing	describe	VERB
easat-5117	159	15	the	the	DET
easat-5117	159	16	study	study	NOUN
easat-5117	159	17	variables	variable	NOUN
easat-5117	159	18	,	,	PUNCT
easat-5117	159	19	which	which	PRON
easat-5117	159	20	are	be	AUX
easat-5117	159	21	represented	represent	VERB
easat-5117	159	22	by	by	ADP
easat-5117	159	23	the	the	DET
easat-5117	159	24	impact	impact	NOUN
easat-5117	159	25	of	of	ADP
easat-5117	159	26	implementing	implement	VERB
easat-5117	159	27	it	it	PRON
easat-5117	159	28	governance	governance	NOUN
easat-5117	159	29	based	base	VERB
easat-5117	159	30	on	on	ADP
easat-5117	159	31	the	the	DET
easat-5117	159	32	isaca	isaca	NOUN
easat-5117	160	1	[	[	X
easat-5117	160	2	1	1	NUM
easat-5117	160	3	]	]	PUNCT
easat-5117	160	4	framework	framework	NOUN
easat-5117	160	5	,	,	PUNCT
easat-5117	160	6	according	accord	VERB
easat-5117	160	7	to	to	ADP
easat-5117	160	8	the	the	DET
easat-5117	160	9	following	follow	VERB
easat-5117	160	10	dimensions	dimension	NOUN
easat-5117	160	11	:	:	PUNCT
easat-5117	160	12	evaluation	evaluation	NOUN
easat-5117	160	13	and	and	CCONJ
easat-5117	160	14	direction	direction	NOUN
easat-5117	160	15	,	,	PUNCT
easat-5117	160	16	acquisition	acquisition	NOUN
easat-5117	160	17	,	,	PUNCT
easat-5117	160	18	ownership	ownership	NOUN
easat-5117	160	19	and	and	CCONJ
easat-5117	160	20	implementation	implementation	NOUN
easat-5117	160	21	,	,	PUNCT
easat-5117	160	22	service	service	NOUN
easat-5117	160	23	and	and	CCONJ
easat-5117	160	24	support	support	NOUN
easat-5117	160	25	.	.	PUNCT
easat-5117	161	1	this	this	PRON
easat-5117	161	2	was	be	AUX
easat-5117	161	3	examined	examine	VERB
easat-5117	161	4	in	in	ADP
easat-5117	161	5	relation	relation	NOUN
easat-5117	161	6	to	to	ADP
easat-5117	161	7	institutional	institutional	ADJ
easat-5117	161	8	performance	performance	NOUN
easat-5117	161	9	in	in	ADP
easat-5117	161	10	jordanian	jordanian	ADJ
easat-5117	161	11	commercial	commercial	ADJ
easat-5117	161	12	banks	bank	NOUN
easat-5117	161	13	.	.	PUNCT
easat-5117	162	1	the	the	DET
easat-5117	162	2	study	study	NOUN
easat-5117	162	3	is	be	AUX
easat-5117	162	4	considered	consider	VERB
easat-5117	162	5	a	a	DET
easat-5117	162	6	quantitative	quantitative	ADJ
easat-5117	162	7	descriptive	descriptive	ADJ
easat-5117	162	8	study	study	NOUN
easat-5117	162	9	as	as	SCONJ
easat-5117	162	10	it	it	PRON
easat-5117	162	11	investigates	investigate	VERB
easat-5117	162	12	the	the	DET
easat-5117	162	13	impact	impact	NOUN
easat-5117	162	14	of	of	ADP
easat-5117	162	15	applying	apply	VERB
easat-5117	162	16	it	it	PRON
easat-5117	162	17	governance	governance	NOUN
easat-5117	162	18	based	base	VERB
easat-5117	162	19	on	on	ADP
easat-5117	162	20	the	the	DET
easat-5117	162	21	isaca	isaca	NOUN
easat-5117	163	1	[	[	X
easat-5117	163	2	1	1	NUM
easat-5117	163	3	]	]	PUNCT
easat-5117	163	4	framework	framework	NOUN
easat-5117	163	5	on	on	ADP
easat-5117	163	6	institutional	institutional	ADJ
easat-5117	163	7	performance	performance	NOUN
easat-5117	163	8	in	in	ADP
easat-5117	163	9	jordanian	jordanian	ADJ
easat-5117	163	10	commercial	commercial	ADJ
easat-5117	163	11	banks	bank	NOUN
easat-5117	163	12	.	.	PUNCT
easat-5117	164	1	7	7	X
easat-5117	164	2	.	.	X
easat-5117	164	3	study	study	NOUN
easat-5117	164	4	population	population	NOUN
easat-5117	164	5	and	and	CCONJ
easat-5117	164	6	sample	sample	VERB
easat-5117	164	7	the	the	DET
easat-5117	164	8	study	study	NOUN
easat-5117	164	9	population	population	NOUN
easat-5117	164	10	is	be	AUX
easat-5117	164	11	defined	define	VERB
easat-5117	164	12	as	as	ADP
easat-5117	164	13	all	all	DET
easat-5117	164	14	the	the	DET
easat-5117	164	15	elements	element	NOUN
easat-5117	164	16	of	of	ADP
easat-5117	164	17	the	the	DET
easat-5117	164	18	phenomenon	phenomenon	NOUN
easat-5117	164	19	being	be	AUX
easat-5117	164	20	studied	study	VERB
easat-5117	164	21	by	by	ADP
easat-5117	164	22	the	the	DET
easat-5117	164	23	researcher	researcher	NOUN
easat-5117	164	24	,	,	PUNCT
easat-5117	164	25	or	or	CCONJ
easat-5117	164	26	all	all	DET
easat-5117	164	27	the	the	DET
easat-5117	164	28	individuals	individual	NOUN
easat-5117	164	29	,	,	PUNCT
easat-5117	164	30	persons	person	NOUN
easat-5117	164	31	,	,	PUNCT
easat-5117	164	32	or	or	CCONJ
easat-5117	164	33	things	thing	NOUN
easat-5117	164	34	that	that	PRON
easat-5117	164	35	constitute	constitute	VERB
easat-5117	164	36	the	the	DET
easat-5117	164	37	subject	subject	NOUN
easat-5117	164	38	of	of	ADP
easat-5117	164	39	the	the	DET
easat-5117	164	40	research	research	NOUN
easat-5117	164	41	problem	problem	NOUN
easat-5117	164	42	.	.	PUNCT
easat-5117	165	1	the	the	DET
easat-5117	165	2	study	study	NOUN
easat-5117	165	3	population	population	NOUN
easat-5117	165	4	consists	consist	VERB
easat-5117	165	5	of	of	ADP
easat-5117	165	6	all	all	DET
easat-5117	165	7	individuals	individual	NOUN
easat-5117	165	8	working	work	VERB
easat-5117	165	9	in	in	ADP
easat-5117	165	10	the	the	DET
easat-5117	165	11	internal	internal	ADJ
easat-5117	165	12	audit	audit	NOUN
easat-5117	165	13	department	department	NOUN
easat-5117	165	14	of	of	ADP
easat-5117	165	15	jordanian	jordanian	ADJ
easat-5117	165	16	commercial	commercial	ADJ
easat-5117	165	17	banks	bank	NOUN
easat-5117	165	18	,	,	PUNCT
easat-5117	165	19	including	include	VERB
easat-5117	165	20	the	the	DET
easat-5117	165	21	following	following	ADJ
easat-5117	165	22	roles	role	NOUN
easat-5117	165	23	:	:	PUNCT
easat-5117	165	24	audit	audit	NOUN
easat-5117	165	25	managers	manager	NOUN
easat-5117	165	26	,	,	PUNCT
easat-5117	165	27	heads	head	NOUN
easat-5117	165	28	of	of	ADP
easat-5117	165	29	audit	audit	NOUN
easat-5117	165	30	departments	department	NOUN
easat-5117	165	31	,	,	PUNCT
easat-5117	165	32	audit	audit	NOUN
easat-5117	165	33	committee	committee	NOUN
easat-5117	165	34	chairs	chair	NOUN
easat-5117	165	35	,	,	PUNCT
easat-5117	165	36	and	and	CCONJ
easat-5117	165	37	auditors	auditor	NOUN
easat-5117	165	38	.	.	PUNCT
easat-5117	166	1	the	the	DET
easat-5117	166	2	total	total	ADJ
easat-5117	166	3	number	number	NOUN
easat-5117	166	4	of	of	ADP
easat-5117	166	5	individuals	individual	NOUN
easat-5117	166	6	is	be	AUX
easat-5117	166	7	490	490	NUM
easat-5117	166	8	,	,	PUNCT
easat-5117	166	9	based	base	VERB
easat-5117	166	10	on	on	ADP
easat-5117	166	11	the	the	DET
easat-5117	166	12	statistics	statistic	NOUN
easat-5117	166	13	provided	provide	VERB
easat-5117	166	14	90	90	NUM
easat-5117	166	15	edelweiss	edelweiss	PROPN
easat-5117	166	16	applied	apply	VERB
easat-5117	166	17	science	science	NOUN
easat-5117	166	18	and	and	CCONJ
easat-5117	166	19	technology	technology	NOUN
easat-5117	166	20	issn	issn	PROPN
easat-5117	166	21	:	:	PUNCT
easat-5117	166	22	2576	2576	NUM
easat-5117	166	23	-	-	SYM
easat-5117	166	24	8484	8484	NUM
easat-5117	166	25	vol	vol	NOUN
easat-5117	166	26	.	.	PROPN
easat-5117	167	1	9	9	NUM
easat-5117	167	2	,	,	PUNCT
easat-5117	167	3	no	no	INTJ
easat-5117	167	4	.	.	NOUN
easat-5117	168	1	3	3	NUM
easat-5117	168	2	:	:	SYM
easat-5117	168	3	84	84	NUM
easat-5117	168	4	-	-	SYM
easat-5117	168	5	95	95	NUM
easat-5117	168	6	,	,	PUNCT
easat-5117	168	7	2025	2025	NUM
easat-5117	168	8	doi	doi	NOUN
easat-5117	168	9	:	:	PUNCT
easat-5117	168	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	168	11	©	©	PROPN
easat-5117	168	12	2025	2025	NUM
easat-5117	168	13	by	by	ADP
easat-5117	168	14	the	the	DET
easat-5117	168	15	author	author	NOUN
easat-5117	168	16	;	;	PUNCT
easat-5117	168	17	licensee	licensee	NOUN
easat-5117	168	18	learning	learn	VERB
easat-5117	168	19	gate	gate	NOUN
easat-5117	168	20	by	by	ADP
easat-5117	168	21	the	the	DET
easat-5117	168	22	human	human	ADJ
easat-5117	168	23	resources	resource	NOUN
easat-5117	168	24	departments	department	NOUN
easat-5117	168	25	in	in	ADP
easat-5117	168	26	the	the	DET
easat-5117	168	27	sampled	sample	VERB
easat-5117	168	28	banks	bank	NOUN
easat-5117	168	29	.	.	PUNCT
easat-5117	169	1	the	the	DET
easat-5117	169	2	researcher	researcher	NOUN
easat-5117	169	3	used	use	VERB
easat-5117	169	4	a	a	DET
easat-5117	169	5	simple	simple	ADJ
easat-5117	169	6	random	random	ADJ
easat-5117	169	7	sample	sample	NOUN
easat-5117	169	8	of	of	ADP
easat-5117	169	9	160	160	NUM
easat-5117	169	10	employees	employee	NOUN
easat-5117	169	11	.	.	PUNCT
easat-5117	170	1	a	a	DET
easat-5117	170	2	total	total	NOUN
easat-5117	170	3	of	of	ADP
easat-5117	170	4	160	160	NUM
easat-5117	170	5	questionnaires	questionnaire	NOUN
easat-5117	170	6	were	be	AUX
easat-5117	170	7	distributed	distribute	VERB
easat-5117	170	8	,	,	PUNCT
easat-5117	170	9	152	152	NUM
easat-5117	170	10	were	be	AUX
easat-5117	170	11	returned	return	VERB
easat-5117	170	12	,	,	PUNCT
easat-5117	170	13	5	5	NUM
easat-5117	170	14	were	be	AUX
easat-5117	170	15	excluded	exclude	VERB
easat-5117	170	16	,	,	PUNCT
easat-5117	170	17	and	and	CCONJ
easat-5117	170	18	148	148	NUM
easat-5117	170	19	valid	valid	ADJ
easat-5117	170	20	questionnaires	questionnaire	NOUN
easat-5117	170	21	were	be	AUX
easat-5117	170	22	analyzed	analyze	VERB
easat-5117	170	23	.	.	PUNCT
easat-5117	171	1	therefore	therefore	ADV
easat-5117	171	2	,	,	PUNCT
easat-5117	171	3	the	the	DET
easat-5117	171	4	response	response	NOUN
easat-5117	171	5	rate	rate	NOUN
easat-5117	171	6	was	be	AUX
easat-5117	171	7	approximately	approximately	ADV
easat-5117	171	8	97	97	NUM
easat-5117	171	9	%	%	NOUN
easat-5117	171	10	,	,	PUNCT
easat-5117	171	11	which	which	PRON
easat-5117	171	12	is	be	AUX
easat-5117	171	13	considered	consider	VERB
easat-5117	171	14	representative	representative	NOUN
easat-5117	171	15	of	of	ADP
easat-5117	171	16	the	the	DET
easat-5117	171	17	study	study	NOUN
easat-5117	171	18	population	population	NOUN
easat-5117	171	19	.	.	PUNCT
easat-5117	172	1	8	8	X
easat-5117	172	2	.	.	X
easat-5117	172	3	data	datum	NOUN
easat-5117	172	4	collection	collection	NOUN
easat-5117	172	5	sources	source	NOUN
easat-5117	172	6	the	the	DET
easat-5117	172	7	necessary	necessary	ADJ
easat-5117	172	8	data	datum	NOUN
easat-5117	172	9	to	to	PART
easat-5117	172	10	achieve	achieve	VERB
easat-5117	172	11	the	the	DET
easat-5117	172	12	objectives	objective	NOUN
easat-5117	172	13	of	of	ADP
easat-5117	172	14	this	this	DET
easat-5117	172	15	study	study	NOUN
easat-5117	172	16	was	be	AUX
easat-5117	172	17	obtained	obtain	VERB
easat-5117	172	18	through	through	ADP
easat-5117	172	19	two	two	NUM
easat-5117	172	20	main	main	ADJ
easat-5117	172	21	sources	source	NOUN
easat-5117	172	22	:	:	PUNCT
easat-5117	172	23	first	first	ADV
easat-5117	172	24	:	:	PUNCT
easat-5117	172	25	secondary	secondary	ADJ
easat-5117	172	26	sources	source	NOUN
easat-5117	172	27	the	the	DET
easat-5117	172	28	researcher	researcher	NOUN
easat-5117	172	29	collected	collect	VERB
easat-5117	172	30	data	datum	NOUN
easat-5117	172	31	related	relate	VERB
easat-5117	172	32	to	to	ADP
easat-5117	172	33	the	the	DET
easat-5117	172	34	current	current	ADJ
easat-5117	172	35	study	study	NOUN
easat-5117	172	36	by	by	ADP
easat-5117	172	37	referring	refer	VERB
easat-5117	172	38	to	to	ADP
easat-5117	172	39	secondary	secondary	ADJ
easat-5117	172	40	data	datum	NOUN
easat-5117	172	41	sources	source	NOUN
easat-5117	172	42	,	,	PUNCT
easat-5117	172	43	which	which	PRON
easat-5117	172	44	include	include	VERB
easat-5117	172	45	arabic	arabic	ADJ
easat-5117	172	46	and	and	CCONJ
easat-5117	172	47	foreign	foreign	ADJ
easat-5117	172	48	references	reference	NOUN
easat-5117	172	49	such	such	ADJ
easat-5117	172	50	as	as	ADP
easat-5117	172	51	books	book	NOUN
easat-5117	172	52	,	,	PUNCT
easat-5117	172	53	theses	thesis	NOUN
easat-5117	172	54	,	,	PUNCT
easat-5117	172	55	journals	journal	NOUN
easat-5117	172	56	,	,	PUNCT
easat-5117	172	57	previous	previous	ADJ
easat-5117	172	58	studies	study	NOUN
easat-5117	172	59	,	,	PUNCT
easat-5117	172	60	scientific	scientific	ADJ
easat-5117	172	61	research	research	NOUN
easat-5117	172	62	,	,	PUNCT
easat-5117	172	63	and	and	CCONJ
easat-5117	172	64	articles	article	NOUN
easat-5117	172	65	that	that	PRON
easat-5117	172	66	addressed	address	VERB
easat-5117	172	67	the	the	DET
easat-5117	172	68	topic	topic	NOUN
easat-5117	172	69	.	.	PUNCT
easat-5117	173	1	additionally	additionally	ADV
easat-5117	173	2	,	,	PUNCT
easat-5117	173	3	the	the	DET
easat-5117	173	4	internet	internet	NOUN
easat-5117	173	5	,	,	PUNCT
easat-5117	173	6	publications	publication	NOUN
easat-5117	173	7	,	,	PUNCT
easat-5117	173	8	and	and	CCONJ
easat-5117	173	9	documents	document	NOUN
easat-5117	173	10	related	relate	VERB
easat-5117	173	11	to	to	ADP
easat-5117	173	12	the	the	DET
easat-5117	173	13	subject	subject	NOUN
easat-5117	173	14	were	be	AUX
easat-5117	173	15	also	also	ADV
easat-5117	173	16	consulted	consult	VERB
easat-5117	173	17	.	.	PUNCT
easat-5117	174	1	second	second	ADV
easat-5117	174	2	:	:	PUNCT
easat-5117	174	3	primary	primary	ADJ
easat-5117	174	4	sources	source	NOUN
easat-5117	174	5	the	the	DET
easat-5117	174	6	researcher	researcher	NOUN
easat-5117	174	7	relied	rely	VERB
easat-5117	174	8	on	on	ADP
easat-5117	174	9	a	a	DET
easat-5117	174	10	questionnaire	questionnaire	NOUN
easat-5117	174	11	as	as	ADP
easat-5117	174	12	the	the	DET
easat-5117	174	13	primary	primary	ADJ
easat-5117	174	14	tool	tool	NOUN
easat-5117	174	15	for	for	ADP
easat-5117	174	16	data	datum	NOUN
easat-5117	174	17	collection	collection	NOUN
easat-5117	174	18	from	from	ADP
easat-5117	174	19	the	the	DET
easat-5117	174	20	study	study	NOUN
easat-5117	174	21	sample	sample	NOUN
easat-5117	174	22	to	to	PART
easat-5117	174	23	address	address	VERB
easat-5117	174	24	the	the	DET
easat-5117	174	25	analytical	analytical	ADJ
easat-5117	174	26	aspects	aspect	NOUN
easat-5117	174	27	of	of	ADP
easat-5117	174	28	the	the	DET
easat-5117	174	29	study	study	NOUN
easat-5117	174	30	topic	topic	NOUN
easat-5117	174	31	.	.	PUNCT
easat-5117	175	1	9	9	X
easat-5117	175	2	.	.	X
easat-5117	175	3	validity	validity	NOUN
easat-5117	175	4	of	of	ADP
easat-5117	175	5	the	the	DET
easat-5117	175	6	study	study	NOUN
easat-5117	175	7	tool	tool	NOUN
easat-5117	175	8	the	the	DET
easat-5117	175	9	questionnaire	questionnaire	NOUN
easat-5117	175	10	was	be	AUX
easat-5117	175	11	presented	present	VERB
easat-5117	175	12	to	to	ADP
easat-5117	175	13	judges	judge	NOUN
easat-5117	175	14	to	to	PART
easat-5117	175	15	ensure	ensure	VERB
easat-5117	175	16	its	its	PRON
easat-5117	175	17	validity	validity	NOUN
easat-5117	175	18	and	and	CCONJ
easat-5117	175	19	suitability	suitability	NOUN
easat-5117	175	20	for	for	ADP
easat-5117	175	21	the	the	DET
easat-5117	175	22	research	research	NOUN
easat-5117	175	23	objectives	objective	NOUN
easat-5117	175	24	.	.	PUNCT
easat-5117	176	1	this	this	PRON
easat-5117	176	2	was	be	AUX
easat-5117	176	3	done	do	VERB
easat-5117	176	4	by	by	ADP
easat-5117	176	5	presenting	present	VERB
easat-5117	176	6	the	the	DET
easat-5117	176	7	study	study	NOUN
easat-5117	176	8	tool	tool	NOUN
easat-5117	176	9	to	to	ADP
easat-5117	176	10	a	a	DET
easat-5117	176	11	group	group	NOUN
easat-5117	176	12	of	of	ADP
easat-5117	176	13	experienced	experienced	ADJ
easat-5117	176	14	experts	expert	NOUN
easat-5117	176	15	and	and	CCONJ
easat-5117	176	16	specialists	specialist	NOUN
easat-5117	176	17	in	in	ADP
easat-5117	176	18	the	the	DET
easat-5117	176	19	topic	topic	NOUN
easat-5117	176	20	under	under	ADP
easat-5117	176	21	investigation	investigation	NOUN
easat-5117	176	22	,	,	PUNCT
easat-5117	176	23	who	who	PRON
easat-5117	176	24	were	be	AUX
easat-5117	176	25	asked	ask	VERB
easat-5117	176	26	to	to	PART
easat-5117	176	27	provide	provide	VERB
easat-5117	176	28	their	their	PRON
easat-5117	176	29	opinions	opinion	NOUN
easat-5117	176	30	regarding	regard	VERB
easat-5117	176	31	the	the	DET
easat-5117	176	32	validity	validity	NOUN
easat-5117	176	33	and	and	CCONJ
easat-5117	176	34	appropriateness	appropriateness	NOUN
easat-5117	176	35	of	of	ADP
easat-5117	176	36	each	each	DET
easat-5117	176	37	item	item	NOUN
easat-5117	176	38	in	in	ADP
easat-5117	176	39	the	the	DET
easat-5117	176	40	questionnaire	questionnaire	NOUN
easat-5117	176	41	and	and	CCONJ
easat-5117	176	42	its	its	PRON
easat-5117	176	43	suitability	suitability	NOUN
easat-5117	176	44	for	for	ADP
easat-5117	176	45	measuring	measure	VERB
easat-5117	176	46	what	what	PRON
easat-5117	176	47	it	it	PRON
easat-5117	176	48	was	be	AUX
easat-5117	176	49	intended	intend	VERB
easat-5117	176	50	to	to	PART
easat-5117	176	51	measure	measure	VERB
easat-5117	176	52	.	.	PUNCT
easat-5117	177	1	necessary	necessary	ADJ
easat-5117	177	2	revisions	revision	NOUN
easat-5117	177	3	were	be	AUX
easat-5117	177	4	made	make	VERB
easat-5117	177	5	based	base	VERB
easat-5117	177	6	on	on	ADP
easat-5117	177	7	their	their	PRON
easat-5117	177	8	feedback	feedback	NOUN
easat-5117	177	9	.	.	PUNCT
easat-5117	178	1	10	10	NUM
easat-5117	178	2	.	.	PUNCT
easat-5117	179	1	reliability	reliability	NOUN
easat-5117	179	2	of	of	ADP
easat-5117	179	3	the	the	DET
easat-5117	179	4	study	study	NOUN
easat-5117	179	5	tool	tool	NOUN
easat-5117	179	6	the	the	DET
easat-5117	179	7	availability	availability	NOUN
easat-5117	179	8	of	of	ADP
easat-5117	179	9	accurate	accurate	ADJ
easat-5117	179	10	and	and	CCONJ
easat-5117	179	11	reliable	reliable	ADJ
easat-5117	179	12	measures	measure	NOUN
easat-5117	179	13	is	be	AUX
easat-5117	179	14	crucial	crucial	ADJ
easat-5117	179	15	in	in	ADP
easat-5117	179	16	field	field	NOUN
easat-5117	179	17	research	research	NOUN
easat-5117	179	18	that	that	PRON
easat-5117	179	19	relies	rely	VERB
easat-5117	179	20	on	on	ADP
easat-5117	179	21	questionnaires	questionnaire	NOUN
easat-5117	179	22	as	as	ADP
easat-5117	179	23	the	the	DET
easat-5117	179	24	primary	primary	ADJ
easat-5117	179	25	data	data	NOUN
easat-5117	179	26	collection	collection	NOUN
easat-5117	179	27	tool	tool	NOUN
easat-5117	179	28	.	.	PUNCT
easat-5117	180	1	unreliable	unreliable	ADJ
easat-5117	180	2	measures	measure	NOUN
easat-5117	180	3	do	do	AUX
easat-5117	180	4	not	not	PART
easat-5117	180	5	provide	provide	VERB
easat-5117	180	6	an	an	DET
easat-5117	180	7	accurate	accurate	ADJ
easat-5117	180	8	representation	representation	NOUN
easat-5117	180	9	of	of	ADP
easat-5117	180	10	the	the	DET
easat-5117	180	11	situation	situation	NOUN
easat-5117	180	12	being	be	AUX
easat-5117	180	13	studied	study	VERB
easat-5117	180	14	.	.	PUNCT
easat-5117	181	1	reliability	reliability	NOUN
easat-5117	181	2	pertains	pertain	NOUN
easat-5117	181	3	to	to	ADP
easat-5117	181	4	the	the	DET
easat-5117	181	5	degree	degree	NOUN
easat-5117	181	6	of	of	ADP
easat-5117	181	7	confidence	confidence	NOUN
easat-5117	181	8	in	in	ADP
easat-5117	181	9	the	the	DET
easat-5117	181	10	data	datum	NOUN
easat-5117	181	11	obtained	obtain	VERB
easat-5117	181	12	through	through	ADP
easat-5117	181	13	the	the	DET
easat-5117	181	14	application	application	NOUN
easat-5117	181	15	of	of	ADP
easat-5117	181	16	the	the	DET
easat-5117	181	17	study	study	NOUN
easat-5117	181	18	tool	tool	NOUN
easat-5117	181	19	on	on	ADP
easat-5117	181	20	the	the	DET
easat-5117	181	21	research	research	NOUN
easat-5117	181	22	sample	sample	NOUN
easat-5117	181	23	.	.	PUNCT
easat-5117	182	1	in	in	ADP
easat-5117	182	2	other	other	ADJ
easat-5117	182	3	words	word	NOUN
easat-5117	182	4	,	,	PUNCT
easat-5117	182	5	the	the	DET
easat-5117	182	6	results	result	NOUN
easat-5117	182	7	obtained	obtain	VERB
easat-5117	182	8	through	through	ADP
easat-5117	182	9	data	datum	NOUN
easat-5117	182	10	analysis	analysis	NOUN
easat-5117	182	11	should	should	AUX
easat-5117	182	12	not	not	PART
easat-5117	182	13	be	be	AUX
easat-5117	182	14	influenced	influence	VERB
easat-5117	182	15	by	by	ADP
easat-5117	182	16	factors	factor	NOUN
easat-5117	182	17	due	due	ADJ
easat-5117	182	18	to	to	ADP
easat-5117	182	19	random	random	ADJ
easat-5117	182	20	errors	error	NOUN
easat-5117	182	21	.	.	PUNCT
easat-5117	183	1	in	in	ADP
easat-5117	183	2	brief	brief	ADJ
easat-5117	183	3	,	,	PUNCT
easat-5117	183	4	reliability	reliability	NOUN
easat-5117	183	5	can	can	AUX
easat-5117	183	6	be	be	AUX
easat-5117	183	7	described	describe	VERB
easat-5117	183	8	as	as	ADP
easat-5117	183	9	ensuring	ensure	VERB
easat-5117	183	10	the	the	DET
easat-5117	183	11	same	same	ADJ
easat-5117	183	12	results	result	NOUN
easat-5117	183	13	are	be	AUX
easat-5117	183	14	obtained	obtain	VERB
easat-5117	183	15	when	when	SCONJ
easat-5117	183	16	the	the	DET
easat-5117	183	17	tool	tool	NOUN
easat-5117	183	18	is	be	AUX
easat-5117	183	19	applied	apply	VERB
easat-5117	183	20	to	to	ADP
easat-5117	183	21	the	the	DET
easat-5117	183	22	same	same	ADJ
easat-5117	183	23	group	group	NOUN
easat-5117	183	24	of	of	ADP
easat-5117	183	25	individuals	individual	NOUN
easat-5117	183	26	again	again	ADV
easat-5117	183	27	.	.	PUNCT
easat-5117	184	1	the	the	DET
easat-5117	184	2	statistical	statistical	ADJ
easat-5117	184	3	package	package	NOUN
easat-5117	184	4	for	for	ADP
easat-5117	184	5	the	the	DET
easat-5117	184	6	social	social	ADJ
easat-5117	184	7	sciences	sciences	PROPN
easat-5117	184	8	(	(	PUNCT
easat-5117	184	9	spss	spss	PROPN
easat-5117	184	10	)	)	PUNCT
easat-5117	184	11	software	software	NOUN
easat-5117	184	12	offers	offer	VERB
easat-5117	184	13	several	several	ADJ
easat-5117	184	14	methods	method	NOUN
easat-5117	184	15	to	to	PART
easat-5117	184	16	calculate	calculate	VERB
easat-5117	184	17	the	the	DET
easat-5117	184	18	reliability	reliability	NOUN
easat-5117	184	19	of	of	ADP
easat-5117	184	20	the	the	DET
easat-5117	184	21	study	study	NOUN
easat-5117	184	22	tool	tool	NOUN
easat-5117	184	23	.	.	PUNCT
easat-5117	185	1	to	to	PART
easat-5117	185	2	ensure	ensure	VERB
easat-5117	185	3	the	the	DET
easat-5117	185	4	reliability	reliability	NOUN
easat-5117	185	5	of	of	ADP
easat-5117	185	6	the	the	DET
easat-5117	185	7	study	study	NOUN
easat-5117	185	8	tool	tool	NOUN
easat-5117	185	9	,	,	PUNCT
easat-5117	185	10	the	the	DET
easat-5117	185	11	cronbach	cronbach	NOUN
easat-5117	185	12	's	's	PART
easat-5117	185	13	alpha	alpha	ADJ
easat-5117	185	14	formula	formula	NOUN
easat-5117	185	15	was	be	AUX
easat-5117	185	16	used	use	VERB
easat-5117	185	17	to	to	PART
easat-5117	185	18	test	test	VERB
easat-5117	185	19	the	the	DET
easat-5117	185	20	internal	internal	ADJ
easat-5117	185	21	consistency	consistency	NOUN
easat-5117	185	22	of	of	ADP
easat-5117	185	23	the	the	DET
easat-5117	185	24	study	study	NOUN
easat-5117	185	25	tool	tool	NOUN
easat-5117	185	26	and	and	CCONJ
easat-5117	185	27	its	its	PRON
easat-5117	185	28	variables	variable	NOUN
easat-5117	185	29	.	.	PUNCT
easat-5117	186	1	hair	hair	NOUN
easat-5117	186	2	,	,	PUNCT
easat-5117	186	3	et	et	PROPN
easat-5117	186	4	al	al	PROPN
easat-5117	186	5	.	.	PUNCT
easat-5117	187	1	[	[	X
easat-5117	187	2	19	19	NUM
easat-5117	187	3	]	]	PUNCT
easat-5117	187	4	stated	state	VERB
easat-5117	187	5	that	that	SCONJ
easat-5117	187	6	a	a	DET
easat-5117	187	7	value	value	NOUN
easat-5117	187	8	between	between	ADP
easat-5117	187	9	0.6	0.6	NUM
easat-5117	187	10	and	and	CCONJ
easat-5117	187	11	0.7	0.7	NUM
easat-5117	187	12	is	be	AUX
easat-5117	187	13	the	the	DET
easat-5117	187	14	minimum	minimum	ADJ
easat-5117	187	15	threshold	threshold	NOUN
easat-5117	187	16	for	for	ADP
easat-5117	187	17	accepting	accept	VERB
easat-5117	187	18	reliability	reliability	NOUN
easat-5117	187	19	.	.	PUNCT
easat-5117	188	1	garson	garson	PROPN
easat-5117	188	2	[	[	X
easat-5117	188	3	20	20	NUM
easat-5117	188	4	]	]	PUNCT
easat-5117	188	5	suggested	suggest	VERB
easat-5117	188	6	that	that	SCONJ
easat-5117	188	7	a	a	DET
easat-5117	188	8	value	value	NOUN
easat-5117	188	9	of	of	ADP
easat-5117	188	10	0.7	0.7	NUM
easat-5117	188	11	is	be	AUX
easat-5117	188	12	the	the	DET
easat-5117	188	13	minimum	minimum	ADJ
easat-5117	188	14	acceptable	acceptable	ADJ
easat-5117	188	15	threshold	threshold	NOUN
easat-5117	188	16	,	,	PUNCT
easat-5117	188	17	while	while	SCONJ
easat-5117	188	18	a	a	DET
easat-5117	188	19	value	value	NOUN
easat-5117	188	20	of	of	ADP
easat-5117	188	21	0.8	0.8	NUM
easat-5117	188	22	or	or	CCONJ
easat-5117	188	23	above	above	ADV
easat-5117	188	24	indicates	indicate	VERB
easat-5117	188	25	strong	strong	ADJ
easat-5117	188	26	reliability	reliability	NOUN
easat-5117	188	27	.	.	PUNCT
easat-5117	189	1	the	the	DET
easat-5117	189	2	cronbach	cronbach	NOUN
easat-5117	189	3	's	's	PART
easat-5117	189	4	alpha	alpha	NOUN
easat-5117	189	5	value	value	NOUN
easat-5117	189	6	for	for	ADP
easat-5117	189	7	all	all	DET
easat-5117	189	8	items	item	NOUN
easat-5117	189	9	in	in	ADP
easat-5117	189	10	the	the	DET
easat-5117	189	11	scale	scale	NOUN
easat-5117	189	12	was	be	AUX
easat-5117	189	13	0.902	0.902	NUM
easat-5117	189	14	.	.	PUNCT
easat-5117	190	1	for	for	ADP
easat-5117	190	2	individual	individual	ADJ
easat-5117	190	3	variables	variable	NOUN
easat-5117	190	4	,	,	PUNCT
easat-5117	190	5	the	the	DET
easat-5117	190	6	highest	high	ADJ
easat-5117	190	7	cronbach	cronbach	NOUN
easat-5117	190	8	's	's	PART
easat-5117	190	9	alpha	alpha	NOUN
easat-5117	190	10	value	value	NOUN
easat-5117	190	11	was	be	AUX
easat-5117	190	12	for	for	ADP
easat-5117	190	13	evaluation	evaluation	NOUN
easat-5117	190	14	and	and	CCONJ
easat-5117	190	15	direction	direction	NOUN
easat-5117	190	16	variable	variable	NOUN
easat-5117	190	17	,	,	PUNCT
easat-5117	190	18	which	which	PRON
easat-5117	190	19	was	be	AUX
easat-5117	190	20	0.882	0.882	NUM
easat-5117	190	21	,	,	PUNCT
easat-5117	190	22	while	while	SCONJ
easat-5117	190	23	the	the	DET
easat-5117	190	24	lowest	low	ADJ
easat-5117	190	25	value	value	NOUN
easat-5117	190	26	was	be	AUX
easat-5117	190	27	for	for	ADP
easat-5117	190	28	service	service	NOUN
easat-5117	190	29	and	and	CCONJ
easat-5117	190	30	support	support	NOUN
easat-5117	190	31	variable	variable	NOUN
easat-5117	190	32	,	,	PUNCT
easat-5117	190	33	which	which	PRON
easat-5117	190	34	was	be	AUX
easat-5117	190	35	0.755	0.755	NUM
easat-5117	190	36	.	.	PUNCT
easat-5117	191	1	this	this	PRON
easat-5117	191	2	means	mean	VERB
easat-5117	191	3	that	that	SCONJ
easat-5117	191	4	the	the	DET
easat-5117	191	5	reliability	reliability	NOUN
easat-5117	191	6	coefficients	coefficient	VERB
easat-5117	191	7	for	for	ADP
easat-5117	191	8	all	all	DET
easat-5117	191	9	the	the	DET
easat-5117	191	10	variables	variable	NOUN
easat-5117	191	11	and	and	CCONJ
easat-5117	191	12	sections	section	NOUN
easat-5117	191	13	of	of	ADP
easat-5117	191	14	the	the	DET
easat-5117	191	15	study	study	NOUN
easat-5117	191	16	tool	tool	NOUN
easat-5117	191	17	are	be	AUX
easat-5117	191	18	acceptable	acceptable	ADJ
easat-5117	191	19	for	for	ADP
easat-5117	191	20	the	the	DET
easat-5117	191	21	purposes	purpose	NOUN
easat-5117	191	22	of	of	ADP
easat-5117	191	23	this	this	DET
easat-5117	191	24	study	study	NOUN
easat-5117	191	25	.	.	PUNCT
easat-5117	192	1	11	11	NUM
easat-5117	192	2	.	.	PUNCT
easat-5117	192	3	description	description	NOUN
easat-5117	192	4	of	of	ADP
easat-5117	192	5	the	the	DET
easat-5117	192	6	study	study	NOUN
easat-5117	192	7	variables	variable	VERB
easat-5117	192	8	11.1	11.1	NUM
easat-5117	192	9	.	.	PUNCT
easat-5117	193	1	descriptive	descriptive	ADJ
easat-5117	193	2	statistics	statistic	NOUN
easat-5117	193	3	for	for	ADP
easat-5117	193	4	questionnaire	questionnaire	NOUN
easat-5117	193	5	responses	response	NOUN
easat-5117	193	6	the	the	DET
easat-5117	193	7	level	level	NOUN
easat-5117	193	8	of	of	ADP
easat-5117	193	9	availability	availability	NOUN
easat-5117	193	10	of	of	ADP
easat-5117	193	11	indicators	indicator	NOUN
easat-5117	193	12	measuring	measure	VERB
easat-5117	193	13	the	the	DET
easat-5117	193	14	impact	impact	NOUN
easat-5117	193	15	of	of	ADP
easat-5117	193	16	implementing	implement	VERB
easat-5117	193	17	it	it	PRON
easat-5117	193	18	governance	governance	NOUN
easat-5117	193	19	based	base	VERB
easat-5117	193	20	on	on	ADP
easat-5117	193	21	the	the	DET
easat-5117	193	22	cobit	cobit	ADJ
easat-5117	193	23	2019	2019	NUM
easat-5117	193	24	framework	framework	NOUN
easat-5117	193	25	on	on	ADP
easat-5117	193	26	institutional	institutional	ADJ
easat-5117	193	27	performance	performance	NOUN
easat-5117	193	28	was	be	AUX
easat-5117	193	29	determined	determine	VERB
easat-5117	193	30	based	base	VERB
easat-5117	193	31	on	on	ADP
easat-5117	193	32	the	the	DET
easat-5117	193	33	average	average	ADJ
easat-5117	193	34	response	response	NOUN
easat-5117	193	35	values	value	NOUN
easat-5117	193	36	of	of	ADP
easat-5117	193	37	the	the	DET
easat-5117	193	38	study	study	NOUN
easat-5117	193	39	sample	sample	NOUN
easat-5117	193	40	to	to	ADP
easat-5117	193	41	the	the	DET
easat-5117	193	42	questionnaire	questionnaire	NOUN
easat-5117	193	43	questions	question	NOUN
easat-5117	193	44	related	relate	VERB
easat-5117	193	45	to	to	ADP
easat-5117	193	46	the	the	DET
easat-5117	193	47	study	study	NOUN
easat-5117	193	48	variables	variable	NOUN
easat-5117	193	49	.	.	PUNCT
easat-5117	194	1	the	the	DET
easat-5117	194	2	results	result	NOUN
easat-5117	194	3	indicates	indicate	VERB
easat-5117	194	4	that	that	SCONJ
easat-5117	194	5	the	the	DET
easat-5117	194	6	responses	response	NOUN
easat-5117	194	7	of	of	ADP
easat-5117	194	8	the	the	DET
easat-5117	194	9	sample	sample	NOUN
easat-5117	194	10	members	member	NOUN
easat-5117	194	11	to	to	ADP
easat-5117	194	12	the	the	DET
easat-5117	194	13	groups	group	NOUN
easat-5117	194	14	of	of	ADP
easat-5117	194	15	statements	statement	NOUN
easat-5117	194	16	related	relate	VERB
easat-5117	194	17	to	to	ADP
easat-5117	194	18	the	the	DET
easat-5117	194	19	dimensions	dimension	NOUN
easat-5117	194	20	of	of	ADP
easat-5117	194	21	the	the	DET
easat-5117	194	22	isaca	isaca	NOUN
easat-5117	194	23	[	[	X
easat-5117	194	24	1	1	NUM
easat-5117	194	25	]	]	PUNCT
easat-5117	194	26	framework	framework	NOUN
easat-5117	194	27	showed	show	VERB
easat-5117	194	28	an	an	DET
easat-5117	194	29	overall	overall	ADJ
easat-5117	194	30	average	average	NOUN
easat-5117	194	31	of	of	ADP
easat-5117	194	32	(	(	PUNCT
easat-5117	194	33	3.90	3.90	NUM
easat-5117	194	34	)	)	PUNCT
easat-5117	194	35	with	with	ADP
easat-5117	194	36	a	a	DET
easat-5117	194	37	standard	standard	ADJ
easat-5117	194	38	deviation	deviation	NOUN
easat-5117	194	39	91	91	NUM
easat-5117	194	40	edelweiss	edelweiss	PROPN
easat-5117	194	41	applied	apply	VERB
easat-5117	194	42	science	science	NOUN
easat-5117	194	43	and	and	CCONJ
easat-5117	194	44	technology	technology	NOUN
easat-5117	194	45	issn	issn	PROPN
easat-5117	194	46	:	:	PUNCT
easat-5117	194	47	2576	2576	NUM
easat-5117	194	48	-	-	SYM
easat-5117	194	49	8484	8484	NUM
easat-5117	194	50	vol	vol	NOUN
easat-5117	194	51	.	.	PROPN
easat-5117	195	1	9	9	NUM
easat-5117	195	2	,	,	PUNCT
easat-5117	195	3	no	no	INTJ
easat-5117	195	4	.	.	NOUN
easat-5117	196	1	3	3	NUM
easat-5117	196	2	:	:	SYM
easat-5117	196	3	84	84	NUM
easat-5117	196	4	-	-	SYM
easat-5117	196	5	95	95	NUM
easat-5117	196	6	,	,	PUNCT
easat-5117	196	7	2025	2025	NUM
easat-5117	196	8	doi	doi	NOUN
easat-5117	196	9	:	:	PUNCT
easat-5117	196	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	196	11	©	©	PROPN
easat-5117	196	12	2025	2025	NUM
easat-5117	196	13	by	by	ADP
easat-5117	196	14	the	the	DET
easat-5117	196	15	author	author	NOUN
easat-5117	196	16	;	;	PUNCT
easat-5117	196	17	licensee	licensee	NOUN
easat-5117	196	18	learning	learn	VERB
easat-5117	196	19	gate	gate	PROPN
easat-5117	196	20	of	of	ADP
easat-5117	196	21	(	(	PUNCT
easat-5117	196	22	0.83	0.83	NUM
easat-5117	196	23	)	)	PUNCT
easat-5117	196	24	,	,	PUNCT
easat-5117	196	25	which	which	PRON
easat-5117	196	26	indicates	indicate	VERB
easat-5117	196	27	a	a	DET
easat-5117	196	28	consensus	consensus	NOUN
easat-5117	196	29	among	among	ADP
easat-5117	196	30	the	the	DET
easat-5117	196	31	sample	sample	NOUN
easat-5117	196	32	members	member	NOUN
easat-5117	196	33	in	in	ADP
easat-5117	196	34	this	this	DET
easat-5117	196	35	regard	regard	NOUN
easat-5117	196	36	.	.	PUNCT
easat-5117	197	1	the	the	DET
easat-5117	197	2	"	"	PUNCT
easat-5117	197	3	evaluate	evaluate	VERB
easat-5117	197	4	and	and	CCONJ
easat-5117	197	5	direct	direct	ADJ
easat-5117	197	6	"	"	PUNCT
easat-5117	197	7	variable	variable	NOUN
easat-5117	197	8	ranked	rank	VERB
easat-5117	197	9	first	first	ADV
easat-5117	197	10	with	with	ADP
easat-5117	197	11	an	an	DET
easat-5117	197	12	average	average	NOUN
easat-5117	197	13	of	of	ADP
easat-5117	197	14	(	(	PUNCT
easat-5117	197	15	3.89	3.89	NUM
easat-5117	197	16	)	)	PUNCT
easat-5117	197	17	,	,	PUNCT
easat-5117	197	18	followed	follow	VERB
easat-5117	197	19	by	by	ADP
easat-5117	197	20	the	the	DET
easat-5117	197	21	"	"	PUNCT
easat-5117	197	22	build	build	NOUN
easat-5117	197	23	,	,	PUNCT
easat-5117	197	24	own	own	ADJ
easat-5117	197	25	,	,	PUNCT
easat-5117	197	26	and	and	CCONJ
easat-5117	197	27	execute	execute	VERB
easat-5117	197	28	"	"	PUNCT
easat-5117	197	29	variable	variable	NOUN
easat-5117	197	30	with	with	ADP
easat-5117	197	31	an	an	DET
easat-5117	197	32	average	average	NOUN
easat-5117	197	33	of	of	ADP
easat-5117	197	34	(	(	PUNCT
easat-5117	197	35	3.87	3.87	NUM
easat-5117	197	36	)	)	PUNCT
easat-5117	197	37	.	.	PUNCT
easat-5117	198	1	the	the	DET
easat-5117	198	2	"	"	PUNCT
easat-5117	198	3	service	service	NOUN
easat-5117	198	4	and	and	CCONJ
easat-5117	198	5	support	support	NOUN
easat-5117	198	6	"	"	PUNCT
easat-5117	198	7	variable	variable	NOUN
easat-5117	198	8	ranked	rank	VERB
easat-5117	198	9	third	third	ADV
easat-5117	198	10	with	with	ADP
easat-5117	198	11	an	an	DET
easat-5117	198	12	average	average	NOUN
easat-5117	198	13	of	of	ADP
easat-5117	198	14	(	(	PUNCT
easat-5117	198	15	3.86	3.86	NUM
easat-5117	198	16	)	)	PUNCT
easat-5117	198	17	.	.	PUNCT
easat-5117	199	1	overall	overall	ADV
easat-5117	199	2	,	,	PUNCT
easat-5117	199	3	these	these	DET
easat-5117	199	4	results	result	NOUN
easat-5117	199	5	suggest	suggest	VERB
easat-5117	199	6	that	that	SCONJ
easat-5117	199	7	the	the	DET
easat-5117	199	8	implementation	implementation	NOUN
easat-5117	199	9	of	of	ADP
easat-5117	199	10	it	it	PRON
easat-5117	199	11	governance	governance	NOUN
easat-5117	199	12	based	base	VERB
easat-5117	199	13	on	on	ADP
easat-5117	199	14	the	the	DET
easat-5117	199	15	isaca	isaca	NOUN
easat-5117	199	16	[	[	X
easat-5117	199	17	1	1	NUM
easat-5117	199	18	]	]	X
easat-5117	199	19	framework	framework	NOUN
easat-5117	199	20	has	have	VERB
easat-5117	199	21	an	an	DET
easat-5117	199	22	impact	impact	NOUN
easat-5117	199	23	on	on	ADP
easat-5117	199	24	the	the	DET
easat-5117	199	25	institutional	institutional	ADJ
easat-5117	199	26	performance	performance	NOUN
easat-5117	199	27	of	of	ADP
easat-5117	199	28	jordanian	jordanian	ADJ
easat-5117	199	29	commercial	commercial	ADJ
easat-5117	199	30	banks	bank	NOUN
easat-5117	199	31	.	.	PUNCT
easat-5117	200	1	table	table	NOUN
easat-5117	200	2	1	1	NUM
easat-5117	200	3	.	.	PUNCT
easat-5117	200	4	descriptive	descriptive	ADJ
easat-5117	200	5	statistics	statistic	NOUN
easat-5117	200	6	for	for	ADP
easat-5117	200	7	survey	survey	NOUN
easat-5117	200	8	responses	response	NOUN
easat-5117	200	9	related	relate	VERB
easat-5117	200	10	to	to	ADP
easat-5117	200	11	it	it	PRON
easat-5117	200	12	governance	governance	NOUN
easat-5117	200	13	based	base	VERB
easat-5117	200	14	on	on	ADP
easat-5117	200	15	the	the	DET
easat-5117	200	16	isaca	isaca	NOUN
easat-5117	201	1	[	[	X
easat-5117	201	2	1	1	NUM
easat-5117	201	3	]	]	PUNCT
easat-5117	201	4	.	.	PUNCT
easat-5117	201	5	degree	degree	NOUN
easat-5117	201	6	of	of	ADP
easat-5117	201	7	availability	availability	NOUN
easat-5117	201	8	arithmetic	arithmetic	ADJ
easat-5117	201	9	mean	mean	NOUN
easat-5117	201	10	standard	standard	ADJ
easat-5117	201	11	deviation	deviation	NOUN
easat-5117	201	12	it	it	PRON
easat-5117	201	13	governance	governance	NOUN
easat-5117	201	14	based	base	VERB
easat-5117	201	15	on	on	ADP
easat-5117	201	16	the	the	DET
easat-5117	201	17	isaca	isaca	NOUN
easat-5117	202	1	[	[	X
easat-5117	202	2	1	1	X
easat-5117	202	3	]	]	X
easat-5117	202	4	high	high	ADJ
easat-5117	202	5	3	3	NUM
easat-5117	202	6	.	.	NOUN
easat-5117	202	7	91	91	NUM
easat-5117	202	8	3.89	3.89	NUM
easat-5117	202	9	evaluate	evaluate	VERB
easat-5117	202	10	and	and	CCONJ
easat-5117	202	11	direct	direct	VERB
easat-5117	202	12	high	high	ADJ
easat-5117	202	13	3.90	3.90	NUM
easat-5117	202	14	3.87	3.87	NUM
easat-5117	202	15	acquiring	acquiring	NOUN
easat-5117	202	16	,	,	PUNCT
easat-5117	202	17	implementation	implementation	NOUN
easat-5117	202	18	high	high	ADJ
easat-5117	202	19	3.89	3.89	NUM
easat-5117	202	20	0.86	0.86	NUM
easat-5117	202	21	service	service	NOUN
easat-5117	202	22	and	and	CCONJ
easat-5117	202	23	support	support	VERB
easat-5117	202	24	high	high	ADJ
easat-5117	202	25	3.88	3.88	NUM
easat-5117	202	26	0	0	NUM
easat-5117	202	27	.	.	PUNCT
easat-5117	203	1	84	84	NUM
easat-5117	203	2	institutional	institutional	ADJ
easat-5117	203	3	performance	performance	NOUN
easat-5117	203	4	12	12	NUM
easat-5117	203	5	.	.	PUNCT
easat-5117	204	1	testing	test	VERB
easat-5117	204	2	the	the	DET
easat-5117	204	3	study	study	NOUN
easat-5117	204	4	hypotheses	hypothese	VERB
easat-5117	204	5	12.1	12.1	NUM
easat-5117	204	6	.	.	PUNCT
easat-5117	205	1	main	main	ADJ
easat-5117	205	2	hypothesis	hypothesis	NOUN
easat-5117	205	3	test	test	NOUN
easat-5117	205	4	results	result	VERB
easat-5117	205	5	h01	h01	PROPN
easat-5117	205	6	there	there	PRON
easat-5117	205	7	is	be	VERB
easat-5117	205	8	no	no	DET
easat-5117	205	9	statistically	statistically	ADV
easat-5117	205	10	significant	significant	ADJ
easat-5117	205	11	effect	effect	NOUN
easat-5117	205	12	,	,	PUNCT
easat-5117	205	13	at	at	ADP
easat-5117	205	14	a	a	DET
easat-5117	205	15	significance	significance	NOUN
easat-5117	205	16	level	level	NOUN
easat-5117	205	17	of	of	ADP
easat-5117	205	18	(	(	PUNCT
easat-5117	205	19	0.05	0.05	NUM
easat-5117	205	20	≥	≥	NOUN
easat-5117	205	21	α	α	NOUN
easat-5117	205	22	)	)	PUNCT
easat-5117	205	23	,	,	PUNCT
easat-5117	205	24	of	of	ADP
easat-5117	205	25	implementing	implement	VERB
easat-5117	205	26	information	information	NOUN
easat-5117	205	27	technology	technology	NOUN
easat-5117	205	28	governance	governance	NOUN
easat-5117	205	29	based	base	VERB
easat-5117	205	30	on	on	ADP
easat-5117	205	31	the	the	DET
easat-5117	205	32	isaca	isaca	NOUN
easat-5117	206	1	[	[	X
easat-5117	206	2	1	1	NUM
easat-5117	206	3	]	]	X
easat-5117	206	4	framework	framework	NOUN
easat-5117	206	5	(	(	PUNCT
easat-5117	206	6	evaluate	evaluate	VERB
easat-5117	206	7	and	and	CCONJ
easat-5117	206	8	direct	direct	ADJ
easat-5117	206	9	,	,	PUNCT
easat-5117	206	10	acquiring	acquiring	NOUN
easat-5117	206	11	,	,	PUNCT
easat-5117	206	12	implementation	implementation	NOUN
easat-5117	206	13	,	,	PUNCT
easat-5117	206	14	service	service	NOUN
easat-5117	206	15	and	and	CCONJ
easat-5117	206	16	support	support	NOUN
easat-5117	206	17	)	)	PUNCT
easat-5117	206	18	on	on	ADP
easat-5117	206	19	institutional	institutional	ADJ
easat-5117	206	20	performance	performance	NOUN
easat-5117	206	21	in	in	ADP
easat-5117	206	22	jordanian	jordanian	ADJ
easat-5117	206	23	commercial	commercial	ADJ
easat-5117	206	24	banks	bank	NOUN
easat-5117	206	25	.	.	PUNCT
easat-5117	207	1	this	this	DET
easat-5117	207	2	hypothesis	hypothesis	NOUN
easat-5117	207	3	was	be	AUX
easat-5117	207	4	tested	test	VERB
easat-5117	207	5	using	use	VERB
easat-5117	207	6	the	the	DET
easat-5117	207	7	standardized	standardized	ADJ
easat-5117	207	8	multiple	multiple	ADJ
easat-5117	207	9	linear	linear	ADJ
easat-5117	207	10	regression	regression	NOUN
easat-5117	207	11	analysis	analysis	NOUN
easat-5117	207	12	,	,	PUNCT
easat-5117	207	13	and	and	CCONJ
easat-5117	207	14	the	the	DET
easat-5117	207	15	results	result	NOUN
easat-5117	207	16	are	be	AUX
easat-5117	207	17	presented	present	VERB
easat-5117	207	18	in	in	ADP
easat-5117	207	19	table	table	NOUN
easat-5117	207	20	2	2	NUM
easat-5117	207	21	.	.	PUNCT
easat-5117	207	22	table	table	NOUN
easat-5117	207	23	2	2	NUM
easat-5117	207	24	.	.	PUNCT
easat-5117	207	25	results	result	NOUN
easat-5117	207	26	of	of	ADP
easat-5117	207	27	testing	test	VERB
easat-5117	207	28	the	the	DET
easat-5117	207	29	impact	impact	NOUN
easat-5117	207	30	of	of	ADP
easat-5117	207	31	implementing	implement	VERB
easat-5117	207	32	information	information	NOUN
easat-5117	207	33	technology	technology	NOUN
easat-5117	207	34	governance	governance	NOUN
easat-5117	207	35	based	base	VERB
easat-5117	207	36	on	on	ADP
easat-5117	207	37	the	the	DET
easat-5117	207	38	isaca	isaca	NOUN
easat-5117	208	1	[	[	X
easat-5117	208	2	1	1	NUM
easat-5117	208	3	]	]	PUNCT
easat-5117	208	4	framework	framework	NOUN
easat-5117	208	5	in	in	ADP
easat-5117	208	6	institutional	institutional	ADJ
easat-5117	208	7	performance	performance	NOUN
easat-5117	208	8	.	.	PUNCT
easat-5117	209	1	dependent	dependent	ADJ
easat-5117	209	2	variable	variable	ADJ
easat-5117	209	3	independent	independent	ADJ
easat-5117	209	4	variable	variable	ADJ
easat-5117	209	5	standard	standard	ADJ
easat-5117	209	6	deviation	deviation	NOUN
easat-5117	209	7	coefficients	coefficient	VERB
easat-5117	209	8	standard	standard	ADJ
easat-5117	209	9	coefficients	coefficient	NOUN
easat-5117	209	10	t.	t.	NOUN
easat-5117	209	11	value	value	NOUN
easat-5117	209	12	t.	t.	PROPN
easat-5117	209	13	sig	sig	PROPN
easat-5117	209	14	.	.	PUNCT
easat-5117	210	1	b	b	PROPN
easat-5117	210	2	coefficients	coefficient	NOUN
easat-5117	210	3	standard	standard	ADJ
easat-5117	210	4	error	error	NOUN
easat-5117	210	5	β	β	NOUN
easat-5117	210	6	coefficient	coefficient	NOUN
easat-5117	210	7	institutional	institutional	ADJ
easat-5117	210	8	performance	performance	NOUN
easat-5117	210	9	(	(	PUNCT
easat-5117	210	10	constant	constant	ADJ
easat-5117	210	11	)	)	PUNCT
easat-5117	210	12	0.760	0.760	NUM
easat-5117	210	13	0.329	0.329	NUM
easat-5117	210	14	2.315	2.315	NUM
easat-5117	210	15	0.026	0.026	NUM
easat-5117	210	16	evaluate	evaluate	NOUN
easat-5117	210	17	and	and	CCONJ
easat-5117	210	18	direct	direct	VERB
easat-5117	210	19	0.344	0.344	NUM
easat-5117	210	20	0.165	0.165	NUM
easat-5117	210	21	0.364	0.364	NUM
easat-5117	210	22	2.109	2.109	NUM
easat-5117	210	23	0.041	0.041	NUM
easat-5117	210	24	acquiring	acquiring	NOUN
easat-5117	210	25	,	,	PUNCT
easat-5117	210	26	implementation	implementation	NOUN
easat-5117	210	27	0.315	0.315	NUM
easat-5117	210	28	0.139	0.139	NUM
easat-5117	210	29	0.398	0.398	NUM
easat-5117	210	30	2.301	2.301	NUM
easat-5117	210	31	0.027	0.027	NUM
easat-5117	210	32	service	service	NOUN
easat-5117	210	33	and	and	CCONJ
easat-5117	210	34	support	support	NOUN
easat-5117	210	35	0.239	0.239	NUM
easat-5117	210	36	0.116	0.116	NUM
easat-5117	210	37	0.250	0.250	NUM
easat-5117	210	38	2.029	2.029	NUM
easat-5117	210	39	0.546	0.546	NUM
easat-5117	210	40	r	r	NOUN
easat-5117	210	41	r2	r2	NOUN
easat-5117	210	42	f	f	PROPN
easat-5117	210	43	value	value	NOUN
easat-5117	210	44	f.	f.	PROPN
easat-5117	210	45	sig	sig	PROPN
easat-5117	210	46	0.879	0.879	NUM
easat-5117	210	47	0.768	0.768	NUM
easat-5117	210	48	39.525	39.525	NUM
easat-5117	210	49	0.000	0.000	NUM
easat-5117	210	50	table	table	NOUN
easat-5117	210	51	2	2	NUM
easat-5117	210	52	presents	present	VERB
easat-5117	210	53	the	the	DET
easat-5117	210	54	results	result	NOUN
easat-5117	210	55	of	of	ADP
easat-5117	210	56	the	the	DET
easat-5117	210	57	statistical	statistical	ADJ
easat-5117	210	58	test	test	NOUN
easat-5117	210	59	for	for	ADP
easat-5117	210	60	the	the	DET
easat-5117	210	61	hypothesis	hypothesis	NOUN
easat-5117	210	62	model	model	NOUN
easat-5117	210	63	,	,	PUNCT
easat-5117	210	64	which	which	PRON
easat-5117	210	65	examines	examine	VERB
easat-5117	210	66	the	the	DET
easat-5117	210	67	impact	impact	NOUN
easat-5117	210	68	of	of	ADP
easat-5117	210	69	various	various	ADJ
easat-5117	210	70	dimensions	dimension	NOUN
easat-5117	210	71	of	of	ADP
easat-5117	210	72	the	the	DET
easat-5117	210	73	independent	independent	ADJ
easat-5117	210	74	variable	variable	NOUN
easat-5117	210	75	namely	namely	ADV
easat-5117	210	76	,	,	PUNCT
easat-5117	210	77	evaluation	evaluation	NOUN
easat-5117	210	78	and	and	CCONJ
easat-5117	210	79	direction	direction	NOUN
easat-5117	210	80	,	,	PUNCT
easat-5117	210	81	acquisition	acquisition	NOUN
easat-5117	210	82	,	,	PUNCT
easat-5117	210	83	implementation	implementation	NOUN
easat-5117	210	84	,	,	PUNCT
easat-5117	210	85	and	and	CCONJ
easat-5117	210	86	service	service	NOUN
easat-5117	210	87	and	and	CCONJ
easat-5117	210	88	support	support	NOUN
easat-5117	210	89	on	on	ADP
easat-5117	210	90	the	the	DET
easat-5117	210	91	dependent	dependent	ADJ
easat-5117	210	92	variable	variable	NOUN
easat-5117	210	93	,	,	PUNCT
easat-5117	210	94	institutional	institutional	ADJ
easat-5117	210	95	performance	performance	NOUN
easat-5117	210	96	.	.	PUNCT
easat-5117	211	1	from	from	ADP
easat-5117	211	2	the	the	DET
easat-5117	211	3	table	table	NOUN
easat-5117	211	4	,	,	PUNCT
easat-5117	211	5	it	it	PRON
easat-5117	211	6	is	be	AUX
easat-5117	211	7	evident	evident	ADJ
easat-5117	211	8	that	that	SCONJ
easat-5117	211	9	the	the	DET
easat-5117	211	10	correlation	correlation	NOUN
easat-5117	211	11	coefficient	coefficient	NOUN
easat-5117	211	12	(	(	PUNCT
easat-5117	211	13	r	r	NOUN
easat-5117	211	14	=	=	NOUN
easat-5117	211	15	0.879	0.879	NUM
easat-5117	211	16	)	)	PUNCT
easat-5117	211	17	indicates	indicate	VERB
easat-5117	211	18	a	a	DET
easat-5117	211	19	strong	strong	ADJ
easat-5117	211	20	relationship	relationship	NOUN
easat-5117	211	21	between	between	ADP
easat-5117	211	22	the	the	DET
easat-5117	211	23	implementation	implementation	NOUN
easat-5117	211	24	of	of	ADP
easat-5117	211	25	information	information	NOUN
easat-5117	211	26	technology	technology	NOUN
easat-5117	211	27	governance	governance	NOUN
easat-5117	211	28	based	base	VERB
easat-5117	211	29	on	on	ADP
easat-5117	211	30	the	the	DET
easat-5117	211	31	isaca	isaca	NOUN
easat-5117	212	1	[	[	X
easat-5117	212	2	1	1	NUM
easat-5117	212	3	]	]	X
easat-5117	212	4	framework	framework	NOUN
easat-5117	212	5	and	and	CCONJ
easat-5117	212	6	institutional	institutional	ADJ
easat-5117	212	7	performance	performance	NOUN
easat-5117	212	8	in	in	ADP
easat-5117	212	9	jordanian	jordanian	ADJ
easat-5117	212	10	commercial	commercial	ADJ
easat-5117	212	11	banks	bank	NOUN
easat-5117	212	12	.	.	PUNCT
easat-5117	213	1	additionally	additionally	ADV
easat-5117	213	2	,	,	PUNCT
easat-5117	213	3	the	the	DET
easat-5117	213	4	statistical	statistical	ADJ
easat-5117	213	5	analysis	analysis	NOUN
easat-5117	213	6	shows	show	VERB
easat-5117	213	7	a	a	DET
easat-5117	213	8	significant	significant	ADJ
easat-5117	213	9	effect	effect	NOUN
easat-5117	213	10	of	of	ADP
easat-5117	213	11	implementing	implement	VERB
easat-5117	213	12	information	information	NOUN
easat-5117	213	13	technology	technology	NOUN
easat-5117	213	14	governance	governance	NOUN
easat-5117	213	15	on	on	ADP
easat-5117	213	16	institutional	institutional	ADJ
easat-5117	213	17	performance	performance	NOUN
easat-5117	213	18	,	,	PUNCT
easat-5117	213	19	as	as	SCONJ
easat-5117	213	20	evidenced	evidence	VERB
easat-5117	213	21	by	by	ADP
easat-5117	213	22	the	the	DET
easat-5117	213	23	(	(	PUNCT
easat-5117	213	24	f.	f.	PROPN
easat-5117	213	25	sig	sig	NOUN
easat-5117	213	26	)	)	PUNCT
easat-5117	213	27	value	value	NOUN
easat-5117	213	28	of	of	ADP
easat-5117	213	29	(	(	PUNCT
easat-5117	213	30	0.00	0.00	NUM
easat-5117	213	31	)	)	PUNCT
easat-5117	213	32	,	,	PUNCT
easat-5117	213	33	which	which	PRON
easat-5117	213	34	is	be	AUX
easat-5117	213	35	less	less	ADJ
easat-5117	213	36	than	than	ADP
easat-5117	213	37	the	the	DET
easat-5117	213	38	0.05	0.05	NUM
easat-5117	213	39	threshold	threshold	NOUN
easat-5117	213	40	.	.	PUNCT
easat-5117	214	1	furthermore	furthermore	ADV
easat-5117	214	2	,	,	PUNCT
easat-5117	214	3	the	the	DET
easat-5117	214	4	calculated	calculated	ADJ
easat-5117	214	5	f	f	NOUN
easat-5117	214	6	-	-	PUNCT
easat-5117	214	7	value	value	NOUN
easat-5117	214	8	of	of	ADP
easat-5117	214	9	(	(	PUNCT
easat-5117	214	10	39.525	39.525	NUM
easat-5117	214	11	)	)	PUNCT
easat-5117	214	12	exceeds	exceed	VERB
easat-5117	214	13	the	the	DET
easat-5117	214	14	tabulated	tabulate	VERB
easat-5117	214	15	value	value	NOUN
easat-5117	214	16	of	of	ADP
easat-5117	214	17	(	(	PUNCT
easat-5117	214	18	2.38	2.38	NUM
easat-5117	214	19	)	)	PUNCT
easat-5117	214	20	,	,	PUNCT
easat-5117	214	21	confirming	confirm	VERB
easat-5117	214	22	the	the	DET
easat-5117	214	23	significance	significance	NOUN
easat-5117	214	24	of	of	ADP
easat-5117	214	25	the	the	DET
easat-5117	214	26	model	model	NOUN
easat-5117	214	27	at	at	ADP
easat-5117	214	28	the	the	DET
easat-5117	214	29	given	give	VERB
easat-5117	214	30	degree	degree	NOUN
easat-5117	214	31	of	of	ADP
easat-5117	214	32	freedom	freedom	NOUN
easat-5117	214	33	.	.	PUNCT
easat-5117	215	1	the	the	DET
easat-5117	215	2	coefficient	coefficient	NOUN
easat-5117	215	3	92	92	NUM
easat-5117	215	4	edelweiss	edelweiss	PROPN
easat-5117	215	5	applied	apply	VERB
easat-5117	215	6	science	science	NOUN
easat-5117	215	7	and	and	CCONJ
easat-5117	215	8	technology	technology	NOUN
easat-5117	215	9	issn	issn	PROPN
easat-5117	215	10	:	:	PUNCT
easat-5117	215	11	2576	2576	NUM
easat-5117	215	12	-	-	SYM
easat-5117	215	13	8484	8484	NUM
easat-5117	215	14	vol	vol	NOUN
easat-5117	215	15	.	.	PROPN
easat-5117	215	16	9	9	NUM
easat-5117	215	17	,	,	PUNCT
easat-5117	215	18	no	no	INTJ
easat-5117	215	19	.	.	NOUN
easat-5117	216	1	3	3	NUM
easat-5117	216	2	:	:	SYM
easat-5117	216	3	84	84	NUM
easat-5117	216	4	-	-	SYM
easat-5117	216	5	95	95	NUM
easat-5117	216	6	,	,	PUNCT
easat-5117	216	7	2025	2025	NUM
easat-5117	216	8	doi	doi	NOUN
easat-5117	216	9	:	:	PUNCT
easat-5117	216	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	216	11	©	©	PROPN
easat-5117	216	12	2025	2025	NUM
easat-5117	216	13	by	by	ADP
easat-5117	216	14	the	the	DET
easat-5117	216	15	author	author	NOUN
easat-5117	216	16	;	;	PUNCT
easat-5117	216	17	licensee	licensee	NOUN
easat-5117	216	18	learning	learn	VERB
easat-5117	216	19	gate	gate	NOUN
easat-5117	216	20	of	of	ADP
easat-5117	216	21	determination	determination	NOUN
easat-5117	216	22	(	(	PUNCT
easat-5117	216	23	r²	r²	NOUN
easat-5117	216	24	=	=	SYM
easat-5117	216	25	0.768	0.768	NUM
easat-5117	216	26	)	)	PUNCT
easat-5117	216	27	suggests	suggest	VERB
easat-5117	216	28	that	that	SCONJ
easat-5117	216	29	the	the	DET
easat-5117	216	30	implementation	implementation	NOUN
easat-5117	216	31	of	of	ADP
easat-5117	216	32	information	information	NOUN
easat-5117	216	33	technology	technology	NOUN
easat-5117	216	34	governance	governance	NOUN
easat-5117	216	35	,	,	PUNCT
easat-5117	216	36	across	across	ADP
easat-5117	216	37	all	all	DET
easat-5117	216	38	its	its	PRON
easat-5117	216	39	dimensions	dimension	NOUN
easat-5117	216	40	,	,	PUNCT
easat-5117	216	41	explains	explain	VERB
easat-5117	216	42	77	77	NUM
easat-5117	216	43	%	%	NOUN
easat-5117	216	44	of	of	ADP
easat-5117	216	45	the	the	DET
easat-5117	216	46	variance	variance	NOUN
easat-5117	216	47	in	in	ADP
easat-5117	216	48	institutional	institutional	ADJ
easat-5117	216	49	performance	performance	NOUN
easat-5117	216	50	.	.	PUNCT
easat-5117	217	1	based	base	VERB
easat-5117	217	2	on	on	ADP
easat-5117	217	3	the	the	DET
easat-5117	217	4	above	above	ADJ
easat-5117	217	5	results	result	NOUN
easat-5117	217	6	,	,	PUNCT
easat-5117	217	7	we	we	PRON
easat-5117	217	8	reject	reject	VERB
easat-5117	217	9	the	the	DET
easat-5117	217	10	null	null	ADJ
easat-5117	217	11	hypothesis	hypothesis	NOUN
easat-5117	217	12	(	(	PUNCT
easat-5117	217	13	h0	h0	NOUN
easat-5117	217	14	)	)	PUNCT
easat-5117	217	15	and	and	CCONJ
easat-5117	217	16	accept	accept	VERB
easat-5117	217	17	the	the	DET
easat-5117	217	18	alternative	alternative	ADJ
easat-5117	217	19	hypothesis	hypothesis	NOUN
easat-5117	217	20	(	(	PUNCT
easat-5117	217	21	ha	ha	INTJ
easat-5117	217	22	)	)	PUNCT
easat-5117	217	23	,	,	PUNCT
easat-5117	217	24	which	which	PRON
easat-5117	217	25	asserts	assert	VERB
easat-5117	217	26	that	that	SCONJ
easat-5117	217	27	there	there	PRON
easat-5117	217	28	is	be	VERB
easat-5117	217	29	a	a	DET
easat-5117	217	30	statistically	statistically	ADV
easat-5117	217	31	significant	significant	ADJ
easat-5117	217	32	effect	effect	NOUN
easat-5117	217	33	,	,	PUNCT
easat-5117	217	34	at	at	ADP
easat-5117	217	35	the	the	DET
easat-5117	217	36	significance	significance	NOUN
easat-5117	217	37	level	level	NOUN
easat-5117	217	38	of	of	ADP
easat-5117	217	39	(	(	PUNCT
easat-5117	217	40	0.05	0.05	NUM
easat-5117	217	41	≥	≥	NOUN
easat-5117	217	42	α	α	NOUN
easat-5117	217	43	)	)	PUNCT
easat-5117	217	44	,	,	PUNCT
easat-5117	217	45	of	of	ADP
easat-5117	217	46	implementing	implement	VERB
easat-5117	217	47	information	information	NOUN
easat-5117	217	48	technology	technology	NOUN
easat-5117	217	49	governance	governance	NOUN
easat-5117	217	50	based	base	VERB
easat-5117	217	51	on	on	ADP
easat-5117	217	52	the	the	DET
easat-5117	217	53	cobit-2019	cobit-2019	NOUN
easat-5117	217	54	framework	framework	NOUN
easat-5117	217	55	(	(	PUNCT
easat-5117	217	56	including	include	VERB
easat-5117	217	57	evaluation	evaluation	NOUN
easat-5117	217	58	and	and	CCONJ
easat-5117	217	59	direction	direction	NOUN
easat-5117	217	60	,	,	PUNCT
easat-5117	217	61	acquisition	acquisition	NOUN
easat-5117	217	62	,	,	PUNCT
easat-5117	217	63	implementation	implementation	NOUN
easat-5117	217	64	,	,	PUNCT
easat-5117	217	65	and	and	CCONJ
easat-5117	217	66	service	service	NOUN
easat-5117	217	67	and	and	CCONJ
easat-5117	217	68	support	support	NOUN
easat-5117	217	69	)	)	PUNCT
easat-5117	217	70	on	on	ADP
easat-5117	217	71	institutional	institutional	ADJ
easat-5117	217	72	performance	performance	NOUN
easat-5117	217	73	in	in	ADP
easat-5117	217	74	jordanian	jordanian	ADJ
easat-5117	217	75	commercial	commercial	ADJ
easat-5117	217	76	banks	bank	NOUN
easat-5117	217	77	.	.	PUNCT
easat-5117	218	1	12.2	12.2	NUM
easat-5117	218	2	.	.	PUNCT
easat-5117	218	3	results	result	NOUN
easat-5117	218	4	of	of	ADP
easat-5117	218	5	testing	test	VERB
easat-5117	218	6	the	the	DET
easat-5117	218	7	first	first	ADJ
easat-5117	218	8	sub	sub	NOUN
easat-5117	218	9	-	-	NOUN
easat-5117	218	10	hypothesis	hypothesis	NOUN
easat-5117	218	11	h01.1	h01.1	NOUN
easat-5117	218	12	-	-	PUNCT
easat-5117	218	13	there	there	PRON
easat-5117	218	14	is	be	VERB
easat-5117	218	15	no	no	DET
easat-5117	218	16	statistically	statistically	ADV
easat-5117	218	17	significant	significant	ADJ
easat-5117	218	18	effect	effect	NOUN
easat-5117	218	19	at	at	ADP
easat-5117	218	20	a	a	DET
easat-5117	218	21	significant	significant	ADJ
easat-5117	218	22	level	level	NOUN
easat-5117	218	23	(	(	PUNCT
easat-5117	218	24	0.05	0.05	NUM
easat-5117	218	25	≥	≥	NUM
easat-5117	218	26	α	α	NOUN
easat-5117	218	27	)	)	PUNCT
easat-5117	218	28	of	of	ADP
easat-5117	218	29	evaluate	evaluate	VERB
easat-5117	218	30	and	and	CCONJ
easat-5117	218	31	direct	direct	VERB
easat-5117	218	32	as	as	ADP
easat-5117	218	33	one	one	NUM
easat-5117	218	34	of	of	ADP
easat-5117	218	35	the	the	DET
easat-5117	218	36	information	information	NOUN
easat-5117	218	37	technology	technology	NOUN
easat-5117	218	38	governance	governance	NOUN
easat-5117	218	39	based	base	VERB
easat-5117	218	40	on	on	ADP
easat-5117	218	41	the	the	DET
easat-5117	218	42	isaca	isaca	NOUN
easat-5117	219	1	[	[	X
easat-5117	219	2	1	1	NUM
easat-5117	219	3	]	]	PUNCT
easat-5117	219	4	framework	framework	NOUN
easat-5117	219	5	on	on	ADP
easat-5117	219	6	institutional	institutional	ADJ
easat-5117	219	7	performance	performance	NOUN
easat-5117	219	8	in	in	ADP
easat-5117	219	9	jordanian	jordanian	ADJ
easat-5117	219	10	commercial	commercial	ADJ
easat-5117	219	11	banks	bank	NOUN
easat-5117	219	12	.	.	PUNCT
easat-5117	220	1	this	this	DET
easat-5117	220	2	hypothesis	hypothesis	NOUN
easat-5117	220	3	was	be	AUX
easat-5117	220	4	tested	test	VERB
easat-5117	220	5	using	use	VERB
easat-5117	220	6	a	a	DET
easat-5117	220	7	simple	simple	ADJ
easat-5117	220	8	regression	regression	NOUN
easat-5117	220	9	analysis	analysis	NOUN
easat-5117	220	10	,	,	PUNCT
easat-5117	220	11	and	and	CCONJ
easat-5117	220	12	the	the	DET
easat-5117	220	13	results	result	NOUN
easat-5117	220	14	are	be	AUX
easat-5117	220	15	presented	present	VERB
easat-5117	220	16	table	table	NOUN
easat-5117	220	17	(	(	PUNCT
easat-5117	220	18	3	3	X
easat-5117	220	19	)	)	PUNCT
easat-5117	220	20	displays	display	VERB
easat-5117	220	21	the	the	DET
easat-5117	220	22	results	result	NOUN
easat-5117	220	23	of	of	ADP
easat-5117	220	24	the	the	DET
easat-5117	220	25	statistical	statistical	ADJ
easat-5117	220	26	test	test	NOUN
easat-5117	220	27	for	for	ADP
easat-5117	220	28	the	the	DET
easat-5117	220	29	hypothesis	hypothesis	NOUN
easat-5117	220	30	model	model	NOUN
easat-5117	220	31	,	,	PUNCT
easat-5117	220	32	which	which	PRON
easat-5117	220	33	includes	include	VERB
easat-5117	220	34	one	one	NUM
easat-5117	220	35	independent	independent	ADJ
easat-5117	220	36	variable	variable	NOUN
easat-5117	220	37	,	,	PUNCT
easat-5117	220	38	evaluate	evaluate	VERB
easat-5117	220	39	and	and	CCONJ
easat-5117	220	40	direct	direct	ADJ
easat-5117	220	41	,	,	PUNCT
easat-5117	220	42	and	and	CCONJ
easat-5117	220	43	one	one	NUM
easat-5117	220	44	dependent	dependent	ADJ
easat-5117	220	45	variable	variable	NOUN
easat-5117	220	46	,	,	PUNCT
easat-5117	220	47	institutional	institutional	ADJ
easat-5117	220	48	performance	performance	NOUN
easat-5117	220	49	.	.	PUNCT
easat-5117	221	1	the	the	DET
easat-5117	221	2	correlation	correlation	NOUN
easat-5117	221	3	coefficient	coefficient	NOUN
easat-5117	221	4	(	(	PUNCT
easat-5117	221	5	r	r	NOUN
easat-5117	221	6	=	=	SYM
easat-5117	221	7	0.830	0.830	NUM
easat-5117	221	8	)	)	PUNCT
easat-5117	221	9	indicates	indicate	VERB
easat-5117	221	10	a	a	DET
easat-5117	221	11	strong	strong	ADJ
easat-5117	221	12	relationship	relationship	NOUN
easat-5117	221	13	between	between	ADP
easat-5117	221	14	the	the	DET
easat-5117	221	15	evaluate	evaluate	NOUN
easat-5117	221	16	and	and	CCONJ
easat-5117	221	17	direct	direct	ADJ
easat-5117	221	18	dimension	dimension	NOUN
easat-5117	221	19	and	and	CCONJ
easat-5117	221	20	institutional	institutional	ADJ
easat-5117	221	21	performance	performance	NOUN
easat-5117	221	22	.	.	PUNCT
easat-5117	222	1	table	table	NOUN
easat-5117	222	2	3	3	NUM
easat-5117	222	3	.	.	PUNCT
easat-5117	223	1	results	result	NOUN
easat-5117	223	2	of	of	ADP
easat-5117	223	3	testing	test	VERB
easat-5117	223	4	the	the	DET
easat-5117	223	5	impact	impact	NOUN
easat-5117	223	6	of	of	ADP
easat-5117	223	7	evaluate	evaluate	VERB
easat-5117	223	8	and	and	CCONJ
easat-5117	223	9	direct	direct	VERB
easat-5117	223	10	on	on	ADP
easat-5117	223	11	institutional	institutional	ADJ
easat-5117	223	12	performance	performance	NOUN
easat-5117	223	13	dependent	dependent	ADJ
easat-5117	223	14	variable	variable	ADJ
easat-5117	223	15	independent	independent	ADJ
easat-5117	223	16	variable	variable	ADJ
easat-5117	223	17	standard	standard	ADJ
easat-5117	223	18	deviation	deviation	NOUN
easat-5117	223	19	coefficients	coefficient	VERB
easat-5117	223	20	standard	standard	ADJ
easat-5117	223	21	coefficients	coefficient	NOUN
easat-5117	223	22	t.	t.	NOUN
easat-5117	223	23	value	value	NOUN
easat-5117	223	24	t.	t.	PROPN
easat-5117	223	25	sig	sig	PROPN
easat-5117	223	26	.	.	PUNCT
easat-5117	224	1	b	b	PROPN
easat-5117	224	2	coefficients	coefficient	NOUN
easat-5117	224	3	standard	standard	ADJ
easat-5117	224	4	error	error	NOUN
easat-5117	224	5	β	β	NOUN
easat-5117	224	6	coefficient	coefficient	NOUN
easat-5117	224	7	institutional	institutional	ADJ
easat-5117	224	8	performance	performance	NOUN
easat-5117	224	9	(	(	PUNCT
easat-5117	224	10	constant	constant	ADJ
easat-5117	224	11	)	)	PUNCT
easat-5117	224	12	0.775	0.775	NUM
easat-5117	224	13	0.315	0.315	NUM
easat-5117	224	14	2.472	2.472	NUM
easat-5117	224	15	0.016	0.016	NUM
easat-5117	224	16	evaluate	evaluate	VERB
easat-5117	224	17	and	and	CCONJ
easat-5117	224	18	direct	direct	VERB
easat-5117	224	19	0.789	0.789	NUM
easat-5117	224	20	0.072	0.072	NUM
easat-5117	224	21	0.831	0.831	NUM
easat-5117	224	22	10.785	10.785	NUM
easat-5117	224	23	0.000	0.000	NUM
easat-5117	224	24	r	r	NOUN
easat-5117	224	25	r2	r2	PROPN
easat-5117	224	26	f	f	PROPN
easat-5117	224	27	value	value	NOUN
easat-5117	224	28	f.	f.	PROPN
easat-5117	224	29	sig	sig	PROPN
easat-5117	225	1	0.831	0.831	NUM
easat-5117	225	2	0.696	0.696	NUM
easat-5117	225	3	116.341	116.341	NUM
easat-5117	225	4	0.00	0.00	NUM
easat-5117	225	5	it	it	PRON
easat-5117	225	6	is	be	AUX
easat-5117	225	7	observed	observe	VERB
easat-5117	225	8	that	that	SCONJ
easat-5117	225	9	there	there	PRON
easat-5117	225	10	is	be	VERB
easat-5117	225	11	a	a	DET
easat-5117	225	12	statistically	statistically	ADV
easat-5117	225	13	significant	significant	ADJ
easat-5117	225	14	effect	effect	NOUN
easat-5117	225	15	of	of	ADP
easat-5117	225	16	the	the	DET
easat-5117	225	17	evaluate	evaluate	NOUN
easat-5117	225	18	and	and	CCONJ
easat-5117	225	19	direct	direct	ADJ
easat-5117	225	20	dimension	dimension	NOUN
easat-5117	225	21	on	on	ADP
easat-5117	225	22	the	the	DET
easat-5117	225	23	dependent	dependent	ADJ
easat-5117	225	24	variable	variable	NOUN
easat-5117	225	25	,	,	PUNCT
easat-5117	225	26	institutional	institutional	ADJ
easat-5117	225	27	performance	performance	NOUN
easat-5117	225	28	,	,	PUNCT
easat-5117	225	29	as	as	SCONJ
easat-5117	225	30	indicated	indicate	VERB
easat-5117	225	31	by	by	ADP
easat-5117	225	32	the	the	DET
easat-5117	225	33	(	(	PUNCT
easat-5117	225	34	t.	t.	NOUN
easat-5117	225	35	sig	sig	NOUN
easat-5117	225	36	)	)	PUNCT
easat-5117	225	37	value	value	NOUN
easat-5117	225	38	of	of	ADP
easat-5117	225	39	(	(	PUNCT
easat-5117	225	40	0.00	0.00	NUM
easat-5117	225	41	)	)	PUNCT
easat-5117	225	42	,	,	PUNCT
easat-5117	225	43	which	which	PRON
easat-5117	225	44	is	be	AUX
easat-5117	225	45	less	less	ADJ
easat-5117	225	46	than	than	ADP
easat-5117	225	47	(	(	PUNCT
easat-5117	225	48	0.05	0.05	NUM
easat-5117	225	49	)	)	PUNCT
easat-5117	225	50	.	.	PUNCT
easat-5117	226	1	additionally	additionally	ADV
easat-5117	226	2	,	,	PUNCT
easat-5117	226	3	the	the	DET
easat-5117	226	4	calculated	calculate	VERB
easat-5117	226	5	(	(	PUNCT
easat-5117	226	6	t	t	NOUN
easat-5117	226	7	)	)	PUNCT
easat-5117	226	8	value	value	NOUN
easat-5117	226	9	of	of	ADP
easat-5117	226	10	(	(	PUNCT
easat-5117	226	11	10.785	10.785	NUM
easat-5117	226	12	)	)	PUNCT
easat-5117	226	13	exceeds	exceed	VERB
easat-5117	226	14	the	the	DET
easat-5117	226	15	tabulated	tabulate	VERB
easat-5117	226	16	value	value	NOUN
easat-5117	226	17	of	of	ADP
easat-5117	226	18	(	(	PUNCT
easat-5117	226	19	2.38	2.38	NUM
easat-5117	226	20	)	)	PUNCT
easat-5117	226	21	,	,	PUNCT
easat-5117	226	22	confirming	confirm	VERB
easat-5117	226	23	the	the	DET
easat-5117	226	24	significance	significance	NOUN
easat-5117	226	25	of	of	ADP
easat-5117	226	26	the	the	DET
easat-5117	226	27	model	model	NOUN
easat-5117	226	28	at	at	ADP
easat-5117	226	29	the	the	DET
easat-5117	226	30	given	give	VERB
easat-5117	226	31	degree	degree	NOUN
easat-5117	226	32	of	of	ADP
easat-5117	226	33	freedom	freedom	NOUN
easat-5117	226	34	.	.	PUNCT
easat-5117	227	1	the	the	DET
easat-5117	227	2	coefficient	coefficient	NOUN
easat-5117	227	3	of	of	ADP
easat-5117	227	4	determination	determination	NOUN
easat-5117	227	5	(	(	PUNCT
easat-5117	227	6	r²	r²	NOUN
easat-5117	227	7	=	=	SYM
easat-5117	227	8	0.696	0.696	NUM
easat-5117	227	9	)	)	PUNCT
easat-5117	227	10	suggests	suggest	VERB
easat-5117	227	11	that	that	SCONJ
easat-5117	227	12	the	the	DET
easat-5117	227	13	processes	process	NOUN
easat-5117	227	14	of	of	ADP
easat-5117	227	15	collecting	collecting	NOUN
easat-5117	227	16	,	,	PUNCT
easat-5117	227	17	storing	storing	NOUN
easat-5117	227	18	,	,	PUNCT
easat-5117	227	19	and	and	CCONJ
easat-5117	227	20	analyzing	analyze	VERB
easat-5117	227	21	data	datum	NOUN
easat-5117	227	22	explain	explain	VERB
easat-5117	227	23	70	70	NUM
easat-5117	227	24	%	%	NOUN
easat-5117	227	25	of	of	ADP
easat-5117	227	26	the	the	DET
easat-5117	227	27	variance	variance	NOUN
easat-5117	227	28	in	in	ADP
easat-5117	227	29	institutional	institutional	ADJ
easat-5117	227	30	performance	performance	NOUN
easat-5117	227	31	in	in	ADP
easat-5117	227	32	jordanian	jordanian	ADJ
easat-5117	227	33	commercial	commercial	ADJ
easat-5117	227	34	banks	bank	NOUN
easat-5117	227	35	.	.	PUNCT
easat-5117	228	1	based	base	VERB
easat-5117	228	2	on	on	ADP
easat-5117	228	3	the	the	DET
easat-5117	228	4	above	above	NOUN
easat-5117	228	5	,	,	PUNCT
easat-5117	228	6	we	we	PRON
easat-5117	228	7	can	can	AUX
easat-5117	228	8	not	not	PART
easat-5117	228	9	accept	accept	VERB
easat-5117	228	10	the	the	DET
easat-5117	228	11	null	null	ADJ
easat-5117	228	12	hypothesis	hypothesis	NOUN
easat-5117	228	13	(	(	PUNCT
easat-5117	228	14	h0	h0	NOUN
easat-5117	228	15	)	)	PUNCT
easat-5117	228	16	,	,	PUNCT
easat-5117	228	17	and	and	CCONJ
easat-5117	228	18	we	we	PRON
easat-5117	228	19	accept	accept	VERB
easat-5117	228	20	the	the	DET
easat-5117	228	21	alternative	alternative	ADJ
easat-5117	228	22	hypothesis	hypothesis	NOUN
easat-5117	228	23	(	(	PUNCT
easat-5117	228	24	ha	ha	INTJ
easat-5117	228	25	)	)	PUNCT
easat-5117	228	26	which	which	PRON
easat-5117	228	27	says	say	VERB
easat-5117	228	28	:	:	PUNCT
easat-5117	228	29	there	there	PRON
easat-5117	228	30	is	be	VERB
easat-5117	228	31	a	a	DET
easat-5117	228	32	statistically	statistically	ADV
easat-5117	228	33	significant	significant	ADJ
easat-5117	228	34	effect	effect	NOUN
easat-5117	228	35	at	at	ADP
easat-5117	228	36	a	a	DET
easat-5117	228	37	significant	significant	ADJ
easat-5117	228	38	level	level	NOUN
easat-5117	228	39	(	(	PUNCT
easat-5117	228	40	0.05	0.05	NUM
easat-5117	228	41	≥	≥	NUM
easat-5117	228	42	α	α	NOUN
easat-5117	228	43	)	)	PUNCT
easat-5117	228	44	of	of	ADP
easat-5117	228	45	evaluate	evaluate	VERB
easat-5117	228	46	and	and	CCONJ
easat-5117	228	47	direct	direct	VERB
easat-5117	228	48	as	as	ADP
easat-5117	228	49	one	one	NUM
easat-5117	228	50	of	of	ADP
easat-5117	228	51	the	the	DET
easat-5117	228	52	information	information	NOUN
easat-5117	228	53	technology	technology	NOUN
easat-5117	228	54	governance	governance	NOUN
easat-5117	228	55	based	base	VERB
easat-5117	228	56	on	on	ADP
easat-5117	228	57	the	the	DET
easat-5117	228	58	isaca	isaca	NOUN
easat-5117	229	1	[	[	X
easat-5117	229	2	1]framework	1]framework	NUM
easat-5117	229	3	on	on	ADP
easat-5117	229	4	institutional	institutional	ADJ
easat-5117	229	5	performance	performance	NOUN
easat-5117	229	6	in	in	ADP
easat-5117	229	7	jordanian	jordanian	ADJ
easat-5117	229	8	commercial	commercial	ADJ
easat-5117	229	9	banks	bank	NOUN
easat-5117	229	10	.	.	PUNCT
easat-5117	230	1	h01.2	h01.2	NOUN
easat-5117	230	2	-there	-there	ADJ
easat-5117	230	3	is	be	AUX
easat-5117	230	4	no	no	DET
easat-5117	230	5	statistically	statistically	ADV
easat-5117	230	6	significant	significant	ADJ
easat-5117	230	7	effect	effect	NOUN
easat-5117	230	8	at	at	ADP
easat-5117	230	9	a	a	DET
easat-5117	230	10	significant	significant	ADJ
easat-5117	230	11	level	level	NOUN
easat-5117	230	12	(	(	PUNCT
easat-5117	230	13	0.05	0.05	NUM
easat-5117	230	14	≥	≥	NOUN
easat-5117	230	15	α	α	NOUN
easat-5117	230	16	)	)	PUNCT
easat-5117	230	17	of	of	ADP
easat-5117	230	18	acquiring	acquire	VERB
easat-5117	230	19	,	,	PUNCT
easat-5117	230	20	implementation	implementation	NOUN
easat-5117	230	21	as	as	ADP
easat-5117	230	22	one	one	NUM
easat-5117	230	23	of	of	ADP
easat-5117	230	24	the	the	DET
easat-5117	230	25	information	information	NOUN
easat-5117	230	26	technology	technology	NOUN
easat-5117	230	27	governance	governance	NOUN
easat-5117	230	28	based	base	VERB
easat-5117	230	29	on	on	ADP
easat-5117	230	30	the	the	DET
easat-5117	230	31	isaca	isaca	NOUN
easat-5117	231	1	[	[	X
easat-5117	231	2	1	1	NUM
easat-5117	231	3	]	]	PUNCT
easat-5117	231	4	framework	framework	NOUN
easat-5117	231	5	on	on	ADP
easat-5117	231	6	institutional	institutional	ADJ
easat-5117	231	7	performance	performance	NOUN
easat-5117	231	8	in	in	ADP
easat-5117	231	9	jordanian	jordanian	ADJ
easat-5117	231	10	commercial	commercial	ADJ
easat-5117	231	11	banks	bank	NOUN
easat-5117	231	12	.	.	PUNCT
easat-5117	232	1	this	this	DET
easat-5117	232	2	hypothesis	hypothesis	NOUN
easat-5117	232	3	was	be	AUX
easat-5117	232	4	tested	test	VERB
easat-5117	232	5	using	use	VERB
easat-5117	232	6	a	a	DET
easat-5117	232	7	simple	simple	ADJ
easat-5117	232	8	regression	regression	NOUN
easat-5117	232	9	analysis	analysis	NOUN
easat-5117	232	10	,	,	PUNCT
easat-5117	232	11	and	and	CCONJ
easat-5117	232	12	the	the	DET
easat-5117	232	13	results	result	NOUN
easat-5117	232	14	are	be	AUX
easat-5117	232	15	presented	present	VERB
easat-5117	232	16	table	table	NOUN
easat-5117	233	1	4	4	NUM
easat-5117	233	2	displays	display	VERB
easat-5117	233	3	the	the	DET
easat-5117	233	4	results	result	NOUN
easat-5117	233	5	of	of	ADP
easat-5117	233	6	the	the	DET
easat-5117	233	7	statistical	statistical	ADJ
easat-5117	233	8	test	test	NOUN
easat-5117	233	9	for	for	ADP
easat-5117	233	10	the	the	DET
easat-5117	233	11	hypothesis	hypothesis	NOUN
easat-5117	233	12	model	model	NOUN
easat-5117	233	13	,	,	PUNCT
easat-5117	233	14	which	which	PRON
easat-5117	233	15	includes	include	VERB
easat-5117	233	16	one	one	NUM
easat-5117	233	17	independent	independent	ADJ
easat-5117	233	18	variable	variable	NOUN
easat-5117	233	19	,	,	PUNCT
easat-5117	233	20	acquiring	acquiring	NOUN
easat-5117	233	21	,	,	PUNCT
easat-5117	233	22	implementation	implementation	NOUN
easat-5117	233	23	,	,	PUNCT
easat-5117	233	24	and	and	CCONJ
easat-5117	233	25	one	one	NUM
easat-5117	233	26	dependent	dependent	ADJ
easat-5117	233	27	variable	variable	NOUN
easat-5117	233	28	,	,	PUNCT
easat-5117	233	29	institutional	institutional	ADJ
easat-5117	233	30	performance	performance	NOUN
easat-5117	233	31	.	.	PUNCT
easat-5117	234	1	the	the	DET
easat-5117	234	2	correlation	correlation	NOUN
easat-5117	234	3	coefficient	coefficient	NOUN
easat-5117	234	4	(	(	PUNCT
easat-5117	234	5	r	r	NOUN
easat-5117	234	6	=	=	SYM
easat-5117	234	7	0.830	0.830	NUM
easat-5117	234	8	)	)	PUNCT
easat-5117	234	9	indicates	indicate	VERB
easat-5117	234	10	a	a	DET
easat-5117	234	11	strong	strong	ADJ
easat-5117	234	12	relationship	relationship	NOUN
easat-5117	234	13	between	between	ADP
easat-5117	234	14	the	the	DET
easat-5117	234	15	acquiring	acquiring	NOUN
easat-5117	234	16	,	,	PUNCT
easat-5117	234	17	implementation	implementation	NOUN
easat-5117	234	18	and	and	CCONJ
easat-5117	234	19	institutional	institutional	ADJ
easat-5117	234	20	performance	performance	NOUN
easat-5117	234	21	.	.	PUNCT
easat-5117	235	1	93	93	NUM
easat-5117	235	2	edelweiss	edelweiss	PROPN
easat-5117	235	3	applied	apply	VERB
easat-5117	235	4	science	science	NOUN
easat-5117	235	5	and	and	CCONJ
easat-5117	235	6	technology	technology	NOUN
easat-5117	235	7	issn	issn	PROPN
easat-5117	235	8	:	:	PUNCT
easat-5117	235	9	2576	2576	NUM
easat-5117	235	10	-	-	SYM
easat-5117	235	11	8484	8484	NUM
easat-5117	235	12	vol	vol	NOUN
easat-5117	235	13	.	.	PROPN
easat-5117	236	1	9	9	NUM
easat-5117	236	2	,	,	PUNCT
easat-5117	236	3	no	no	INTJ
easat-5117	236	4	.	.	NOUN
easat-5117	237	1	3	3	NUM
easat-5117	237	2	:	:	SYM
easat-5117	237	3	84	84	NUM
easat-5117	237	4	-	-	SYM
easat-5117	237	5	95	95	NUM
easat-5117	237	6	,	,	PUNCT
easat-5117	237	7	2025	2025	NUM
easat-5117	237	8	doi	doi	NOUN
easat-5117	237	9	:	:	PUNCT
easat-5117	237	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	237	11	©	©	PROPN
easat-5117	237	12	2025	2025	NUM
easat-5117	237	13	by	by	ADP
easat-5117	237	14	the	the	DET
easat-5117	237	15	author	author	NOUN
easat-5117	237	16	;	;	PUNCT
easat-5117	238	1	licensee	licensee	PROPN
easat-5117	238	2	learning	learn	VERB
easat-5117	238	3	gate	gate	NOUN
easat-5117	238	4	table	table	NOUN
easat-5117	238	5	4	4	NUM
easat-5117	238	6	.	.	PUNCT
easat-5117	238	7	results	result	NOUN
easat-5117	238	8	of	of	ADP
easat-5117	238	9	testing	test	VERB
easat-5117	238	10	the	the	DET
easat-5117	238	11	impact	impact	NOUN
easat-5117	238	12	of	of	ADP
easat-5117	238	13	acquiring	acquire	VERB
easat-5117	238	14	,	,	PUNCT
easat-5117	238	15	implementation	implementation	NOUN
easat-5117	238	16	on	on	ADP
easat-5117	238	17	institutional	institutional	ADJ
easat-5117	238	18	performance	performance	NOUN
easat-5117	238	19	.	.	PUNCT
easat-5117	239	1	dependent	dependent	ADJ
easat-5117	239	2	variable	variable	ADJ
easat-5117	239	3	independent	independent	ADJ
easat-5117	239	4	variable	variable	ADJ
easat-5117	239	5	standard	standard	ADJ
easat-5117	239	6	deviation	deviation	NOUN
easat-5117	239	7	coefficients	coefficient	VERB
easat-5117	239	8	standard	standard	ADJ
easat-5117	239	9	coefficients	coefficient	NOUN
easat-5117	239	10	t.	t.	NOUN
easat-5117	239	11	value	value	NOUN
easat-5117	239	12	t.	t.	PROPN
easat-5117	239	13	sig	sig	PROPN
easat-5117	239	14	.	.	PUNCT
easat-5117	240	1	b	b	PROPN
easat-5117	240	2	coefficients	coefficient	NOUN
easat-5117	240	3	standard	standard	ADJ
easat-5117	240	4	error	error	NOUN
easat-5117	240	5	β	β	NOUN
easat-5117	240	6	coefficient	coefficient	NOUN
easat-5117	240	7	institutional	institutional	ADJ
easat-5117	240	8	performance	performance	NOUN
easat-5117	240	9	(	(	PUNCT
easat-5117	240	10	constant	constant	ADJ
easat-5117	240	11	)	)	PUNCT
easat-5117	240	12	1.366	1.366	NUM
easat-5117	240	13	0.245	0.245	NUM
easat-5117	240	14	2.311	2.311	NUM
easat-5117	240	15	0.000	0.000	NUM
easat-5117	240	16	acquiring	acquiring	NOUN
easat-5117	240	17	,	,	PUNCT
easat-5117	240	18	implementation	implementation	NOUN
easat-5117	240	19	0.673	0.673	NUM
easat-5117	240	20	0.058	0.058	NUM
easat-5117	240	21	0.846	0.846	NUM
easat-5117	240	22	11.384	11.384	NUM
easat-5117	240	23	0.000	0.000	NUM
easat-5117	240	24	r	r	NOUN
easat-5117	240	25	r2	r2	PROPN
easat-5117	240	26	f	f	PROPN
easat-5117	240	27	value	value	NOUN
easat-5117	240	28	f.	f.	PROPN
easat-5117	240	29	sig	sig	PROPN
easat-5117	240	30	0.841	0.841	NUM
easat-5117	240	31	0.717	0.717	NUM
easat-5117	240	32	129.654	129.654	NUM
easat-5117	240	33	0.00	0.00	NUM
easat-5117	241	1	it	it	PRON
easat-5117	241	2	is	be	AUX
easat-5117	241	3	observed	observe	VERB
easat-5117	241	4	that	that	SCONJ
easat-5117	241	5	there	there	PRON
easat-5117	241	6	is	be	VERB
easat-5117	241	7	a	a	DET
easat-5117	241	8	statistically	statistically	ADV
easat-5117	241	9	significant	significant	ADJ
easat-5117	241	10	effect	effect	NOUN
easat-5117	241	11	of	of	ADP
easat-5117	241	12	the	the	DET
easat-5117	241	13	acquiring	acquiring	NOUN
easat-5117	241	14	,	,	PUNCT
easat-5117	241	15	implementation	implementation	NOUN
easat-5117	241	16	dimension	dimension	NOUN
easat-5117	241	17	on	on	ADP
easat-5117	241	18	the	the	DET
easat-5117	241	19	dependent	dependent	ADJ
easat-5117	241	20	variable	variable	NOUN
easat-5117	241	21	,	,	PUNCT
easat-5117	241	22	institutional	institutional	ADJ
easat-5117	241	23	performance	performance	NOUN
easat-5117	241	24	,	,	PUNCT
easat-5117	241	25	as	as	SCONJ
easat-5117	241	26	indicated	indicate	VERB
easat-5117	241	27	by	by	ADP
easat-5117	241	28	the	the	DET
easat-5117	241	29	(	(	PUNCT
easat-5117	241	30	t.	t.	NOUN
easat-5117	241	31	sig	sig	NOUN
easat-5117	241	32	)	)	PUNCT
easat-5117	241	33	value	value	NOUN
easat-5117	241	34	of	of	ADP
easat-5117	241	35	(	(	PUNCT
easat-5117	241	36	0.00	0.00	NUM
easat-5117	241	37	)	)	PUNCT
easat-5117	241	38	,	,	PUNCT
easat-5117	241	39	which	which	PRON
easat-5117	241	40	is	be	AUX
easat-5117	241	41	less	less	ADJ
easat-5117	241	42	than	than	ADP
easat-5117	241	43	(	(	PUNCT
easat-5117	241	44	0.05	0.05	NUM
easat-5117	241	45	)	)	PUNCT
easat-5117	241	46	.	.	PUNCT
easat-5117	242	1	additionally	additionally	ADV
easat-5117	242	2	,	,	PUNCT
easat-5117	242	3	the	the	DET
easat-5117	242	4	calculated	calculate	VERB
easat-5117	242	5	(	(	PUNCT
easat-5117	242	6	t	t	NOUN
easat-5117	242	7	)	)	PUNCT
easat-5117	242	8	value	value	NOUN
easat-5117	242	9	of	of	ADP
easat-5117	242	10	(	(	PUNCT
easat-5117	242	11	11.385	11.385	NUM
easat-5117	242	12	)	)	PUNCT
easat-5117	242	13	exceeds	exceed	VERB
easat-5117	242	14	the	the	DET
easat-5117	242	15	tabulated	tabulate	VERB
easat-5117	242	16	value	value	NOUN
easat-5117	242	17	of	of	ADP
easat-5117	242	18	(	(	PUNCT
easat-5117	242	19	2.38	2.38	NUM
easat-5117	242	20	)	)	PUNCT
easat-5117	242	21	,	,	PUNCT
easat-5117	242	22	confirming	confirm	VERB
easat-5117	242	23	the	the	DET
easat-5117	242	24	significance	significance	NOUN
easat-5117	242	25	of	of	ADP
easat-5117	242	26	the	the	DET
easat-5117	242	27	model	model	NOUN
easat-5117	242	28	at	at	ADP
easat-5117	242	29	the	the	DET
easat-5117	242	30	given	give	VERB
easat-5117	242	31	degree	degree	NOUN
easat-5117	242	32	of	of	ADP
easat-5117	242	33	freedom	freedom	NOUN
easat-5117	242	34	.	.	PUNCT
easat-5117	243	1	the	the	DET
easat-5117	243	2	coefficient	coefficient	NOUN
easat-5117	243	3	of	of	ADP
easat-5117	243	4	determination	determination	NOUN
easat-5117	243	5	(	(	PUNCT
easat-5117	243	6	r²	r²	NOUN
easat-5117	243	7	=	=	SYM
easat-5117	243	8	0.717	0.717	NUM
easat-5117	243	9	)	)	PUNCT
easat-5117	243	10	suggests	suggest	VERB
easat-5117	243	11	that	that	SCONJ
easat-5117	243	12	the	the	DET
easat-5117	243	13	processes	process	NOUN
easat-5117	243	14	of	of	ADP
easat-5117	243	15	acquiring	acquire	VERB
easat-5117	243	16	,	,	PUNCT
easat-5117	243	17	implementation	implementation	NOUN
easat-5117	243	18	explain	explain	VERB
easat-5117	243	19	71	71	NUM
easat-5117	243	20	%	%	NOUN
easat-5117	243	21	of	of	ADP
easat-5117	243	22	the	the	DET
easat-5117	243	23	variance	variance	NOUN
easat-5117	243	24	in	in	ADP
easat-5117	243	25	institutional	institutional	ADJ
easat-5117	243	26	performance	performance	NOUN
easat-5117	243	27	in	in	ADP
easat-5117	243	28	jordanian	jordanian	ADJ
easat-5117	243	29	commercial	commercial	ADJ
easat-5117	243	30	banks	bank	NOUN
easat-5117	243	31	.	.	PUNCT
easat-5117	244	1	based	base	VERB
easat-5117	244	2	on	on	ADP
easat-5117	244	3	the	the	DET
easat-5117	244	4	above	above	NOUN
easat-5117	244	5	,	,	PUNCT
easat-5117	244	6	we	we	PRON
easat-5117	244	7	can	can	AUX
easat-5117	244	8	not	not	PART
easat-5117	244	9	accept	accept	VERB
easat-5117	244	10	the	the	DET
easat-5117	244	11	null	null	ADJ
easat-5117	244	12	hypothesis	hypothesis	NOUN
easat-5117	244	13	(	(	PUNCT
easat-5117	244	14	h0	h0	NOUN
easat-5117	244	15	)	)	PUNCT
easat-5117	244	16	,	,	PUNCT
easat-5117	244	17	and	and	CCONJ
easat-5117	244	18	we	we	PRON
easat-5117	244	19	accept	accept	VERB
easat-5117	244	20	the	the	DET
easat-5117	244	21	alternative	alternative	ADJ
easat-5117	244	22	hypothesis	hypothesis	NOUN
easat-5117	244	23	(	(	PUNCT
easat-5117	244	24	ha	ha	INTJ
easat-5117	244	25	)	)	PUNCT
easat-5117	244	26	which	which	PRON
easat-5117	244	27	says	say	VERB
easat-5117	244	28	:	:	PUNCT
easat-5117	244	29	there	there	PRON
easat-5117	244	30	is	be	VERB
easat-5117	244	31	a	a	DET
easat-5117	244	32	statistically	statistically	ADV
easat-5117	244	33	significant	significant	ADJ
easat-5117	244	34	effect	effect	NOUN
easat-5117	244	35	at	at	ADP
easat-5117	244	36	a	a	DET
easat-5117	244	37	significant	significant	ADJ
easat-5117	244	38	level	level	NOUN
easat-5117	244	39	(	(	PUNCT
easat-5117	244	40	0.05	0.05	NUM
easat-5117	244	41	≥	≥	NOUN
easat-5117	244	42	α	α	NOUN
easat-5117	244	43	)	)	PUNCT
easat-5117	244	44	of	of	ADP
easat-5117	244	45	acquiring	acquire	VERB
easat-5117	244	46	,	,	PUNCT
easat-5117	244	47	implementation	implementation	NOUN
easat-5117	244	48	as	as	ADP
easat-5117	244	49	one	one	NUM
easat-5117	244	50	of	of	ADP
easat-5117	244	51	the	the	DET
easat-5117	244	52	information	information	NOUN
easat-5117	244	53	technology	technology	NOUN
easat-5117	244	54	governance	governance	NOUN
easat-5117	244	55	based	base	VERB
easat-5117	244	56	on	on	ADP
easat-5117	244	57	the	the	DET
easat-5117	244	58	isaca	isaca	NOUN
easat-5117	245	1	[	[	X
easat-5117	245	2	1	1	NUM
easat-5117	245	3	]	]	PUNCT
easat-5117	245	4	framework	framework	NOUN
easat-5117	245	5	on	on	ADP
easat-5117	245	6	institutional	institutional	ADJ
easat-5117	245	7	performance	performance	NOUN
easat-5117	245	8	in	in	ADP
easat-5117	245	9	jordanian	jordanian	ADJ
easat-5117	245	10	commercial	commercial	ADJ
easat-5117	245	11	banks	bank	NOUN
easat-5117	245	12	.	.	PUNCT
easat-5117	246	1	h01.3	h01.3	PROPN
easat-5117	246	2	-there	-there	PROPN
easat-5117	246	3	is	be	AUX
easat-5117	246	4	no	no	DET
easat-5117	246	5	statistically	statistically	ADV
easat-5117	246	6	significant	significant	ADJ
easat-5117	246	7	effect	effect	NOUN
easat-5117	246	8	at	at	ADP
easat-5117	246	9	a	a	DET
easat-5117	246	10	significant	significant	ADJ
easat-5117	246	11	level	level	NOUN
easat-5117	246	12	(	(	PUNCT
easat-5117	246	13	0.05	0.05	NUM
easat-5117	246	14	≥	≥	NOUN
easat-5117	246	15	α	α	NOUN
easat-5117	246	16	)	)	PUNCT
easat-5117	246	17	of	of	ADP
easat-5117	246	18	service	service	NOUN
easat-5117	246	19	and	and	CCONJ
easat-5117	246	20	support	support	NOUN
easat-5117	246	21	as	as	ADP
easat-5117	246	22	one	one	NUM
easat-5117	246	23	of	of	ADP
easat-5117	246	24	the	the	DET
easat-5117	246	25	information	information	NOUN
easat-5117	246	26	technology	technology	NOUN
easat-5117	246	27	governance	governance	NOUN
easat-5117	246	28	based	base	VERB
easat-5117	246	29	on	on	ADP
easat-5117	246	30	the	the	DET
easat-5117	246	31	isaca	isaca	NOUN
easat-5117	247	1	[	[	X
easat-5117	247	2	1	1	NUM
easat-5117	247	3	]	]	PUNCT
easat-5117	247	4	framework	framework	NOUN
easat-5117	247	5	on	on	ADP
easat-5117	247	6	institutional	institutional	ADJ
easat-5117	247	7	performance	performance	NOUN
easat-5117	247	8	in	in	ADP
easat-5117	247	9	jordanian	jordanian	ADJ
easat-5117	247	10	commercial	commercial	ADJ
easat-5117	247	11	banks	bank	NOUN
easat-5117	247	12	.	.	PUNCT
easat-5117	248	1	this	this	DET
easat-5117	248	2	hypothesis	hypothesis	NOUN
easat-5117	248	3	was	be	AUX
easat-5117	248	4	tested	test	VERB
easat-5117	248	5	using	use	VERB
easat-5117	248	6	a	a	DET
easat-5117	248	7	simple	simple	ADJ
easat-5117	248	8	regression	regression	NOUN
easat-5117	248	9	analysis	analysis	NOUN
easat-5117	248	10	,	,	PUNCT
easat-5117	248	11	and	and	CCONJ
easat-5117	248	12	the	the	DET
easat-5117	248	13	results	result	NOUN
easat-5117	248	14	are	be	AUX
easat-5117	248	15	presented	present	VERB
easat-5117	248	16	table	table	NOUN
easat-5117	248	17	(	(	PUNCT
easat-5117	248	18	5	5	NUM
easat-5117	248	19	)	)	PUNCT
easat-5117	248	20	displays	display	VERB
easat-5117	248	21	the	the	DET
easat-5117	248	22	results	result	NOUN
easat-5117	248	23	of	of	ADP
easat-5117	248	24	the	the	DET
easat-5117	248	25	statistical	statistical	ADJ
easat-5117	248	26	test	test	NOUN
easat-5117	248	27	for	for	ADP
easat-5117	248	28	the	the	DET
easat-5117	248	29	hypothesis	hypothesis	NOUN
easat-5117	248	30	model	model	NOUN
easat-5117	248	31	,	,	PUNCT
easat-5117	248	32	which	which	PRON
easat-5117	248	33	includes	include	VERB
easat-5117	248	34	one	one	NUM
easat-5117	248	35	independent	independent	ADJ
easat-5117	248	36	variable	variable	NOUN
easat-5117	248	37	,	,	PUNCT
easat-5117	248	38	service	service	NOUN
easat-5117	248	39	and	and	CCONJ
easat-5117	248	40	support	support	NOUN
easat-5117	248	41	,	,	PUNCT
easat-5117	248	42	and	and	CCONJ
easat-5117	248	43	one	one	NUM
easat-5117	248	44	dependent	dependent	ADJ
easat-5117	248	45	variable	variable	NOUN
easat-5117	248	46	,	,	PUNCT
easat-5117	248	47	institutional	institutional	ADJ
easat-5117	248	48	performance	performance	NOUN
easat-5117	248	49	.	.	PUNCT
easat-5117	249	1	the	the	DET
easat-5117	249	2	correlation	correlation	NOUN
easat-5117	249	3	coefficient	coefficient	NOUN
easat-5117	249	4	(	(	PUNCT
easat-5117	249	5	r	r	NOUN
easat-5117	249	6	=	=	SYM
easat-5117	249	7	0.830	0.830	NUM
easat-5117	249	8	)	)	PUNCT
easat-5117	249	9	indicates	indicate	VERB
easat-5117	249	10	a	a	DET
easat-5117	249	11	strong	strong	ADJ
easat-5117	249	12	relationship	relationship	NOUN
easat-5117	249	13	between	between	ADP
easat-5117	249	14	the	the	DET
easat-5117	249	15	service	service	NOUN
easat-5117	249	16	and	and	CCONJ
easat-5117	249	17	support	support	NOUN
easat-5117	249	18	and	and	CCONJ
easat-5117	249	19	institutional	institutional	ADJ
easat-5117	249	20	performance	performance	NOUN
easat-5117	249	21	.	.	PUNCT
easat-5117	250	1	table	table	NOUN
easat-5117	250	2	5	5	NUM
easat-5117	250	3	.	.	PUNCT
easat-5117	251	1	results	result	NOUN
easat-5117	251	2	of	of	ADP
easat-5117	251	3	testing	test	VERB
easat-5117	251	4	the	the	DET
easat-5117	251	5	impact	impact	NOUN
easat-5117	251	6	of	of	ADP
easat-5117	251	7	service	service	NOUN
easat-5117	251	8	and	and	CCONJ
easat-5117	251	9	support	support	NOUN
easat-5117	251	10	in	in	ADP
easat-5117	251	11	institutional	institutional	ADJ
easat-5117	251	12	performance	performance	NOUN
easat-5117	251	13	.	.	PUNCT
easat-5117	252	1	dependent	dependent	ADJ
easat-5117	252	2	variable	variable	ADJ
easat-5117	252	3	independent	independent	ADJ
easat-5117	252	4	variable	variable	ADJ
easat-5117	252	5	standard	standard	ADJ
easat-5117	252	6	deviation	deviation	NOUN
easat-5117	252	7	coefficients	coefficient	VERB
easat-5117	252	8	standard	standard	ADJ
easat-5117	252	9	coefficients	coefficient	NOUN
easat-5117	252	10	t.	t.	NOUN
easat-5117	252	11	value	value	NOUN
easat-5117	252	12	t.	t.	PROPN
easat-5117	252	13	sig	sig	PROPN
easat-5117	252	14	.	.	PUNCT
easat-5117	253	1	b	b	PROPN
easat-5117	253	2	coefficients	coefficient	NOUN
easat-5117	253	3	standard	standard	ADJ
easat-5117	253	4	error	error	NOUN
easat-5117	253	5	β	β	NOUN
easat-5117	253	6	coefficient	coefficient	NOUN
easat-5117	253	7	institutional	institutional	ADJ
easat-5117	253	8	performance	performance	NOUN
easat-5117	253	9	(	(	PUNCT
easat-5117	253	10	constant	constant	ADJ
easat-5117	253	11	)	)	PUNCT
easat-5117	253	12	1.017	1.017	NUM
easat-5117	253	13	0.395	0.395	NUM
easat-5117	253	14	2.563	2.563	NUM
easat-5117	253	15	0.013	0.013	NUM
easat-5117	253	16	service	service	NOUN
easat-5117	253	17	and	and	CCONJ
easat-5117	253	18	support	support	VERB
easat-5117	253	19	0.744	0.744	NUM
easat-5117	253	20	0.092	0.092	NUM
easat-5117	253	21	0.742	0.742	NUM
easat-5117	253	22	7.894	7.894	NUM
easat-5117	253	23	0.000	0.000	NUM
easat-5117	253	24	r	r	NOUN
easat-5117	253	25	r2	r2	NOUN
easat-5117	253	26	f	f	PROPN
easat-5117	253	27	value	value	NOUN
easat-5117	253	28	f.	f.	PROPN
easat-5117	253	29	sig	sig	PROPN
easat-5117	253	30	0.748	0.748	NUM
easat-5117	253	31	0.551	0.551	NUM
easat-5117	253	32	62.370	62.370	NUM
easat-5117	253	33	0.000	0.000	NUM
easat-5117	254	1	it	it	PRON
easat-5117	254	2	is	be	AUX
easat-5117	254	3	observed	observe	VERB
easat-5117	254	4	that	that	SCONJ
easat-5117	254	5	there	there	PRON
easat-5117	254	6	is	be	VERB
easat-5117	254	7	a	a	DET
easat-5117	254	8	statistically	statistically	ADV
easat-5117	254	9	significant	significant	ADJ
easat-5117	254	10	effect	effect	NOUN
easat-5117	254	11	of	of	ADP
easat-5117	254	12	the	the	DET
easat-5117	254	13	service	service	NOUN
easat-5117	254	14	and	and	CCONJ
easat-5117	254	15	support	support	NOUN
easat-5117	254	16	dimension	dimension	NOUN
easat-5117	254	17	on	on	ADP
easat-5117	254	18	the	the	DET
easat-5117	254	19	dependent	dependent	ADJ
easat-5117	254	20	variable	variable	NOUN
easat-5117	254	21	,	,	PUNCT
easat-5117	254	22	institutional	institutional	ADJ
easat-5117	254	23	performance	performance	NOUN
easat-5117	254	24	,	,	PUNCT
easat-5117	254	25	as	as	SCONJ
easat-5117	254	26	indicated	indicate	VERB
easat-5117	254	27	by	by	ADP
easat-5117	254	28	the	the	DET
easat-5117	254	29	(	(	PUNCT
easat-5117	254	30	t.	t.	NOUN
easat-5117	254	31	sig	sig	NOUN
easat-5117	254	32	)	)	PUNCT
easat-5117	254	33	value	value	NOUN
easat-5117	254	34	of	of	ADP
easat-5117	254	35	(	(	PUNCT
easat-5117	254	36	0.00	0.00	NUM
easat-5117	254	37	)	)	PUNCT
easat-5117	254	38	,	,	PUNCT
easat-5117	254	39	which	which	PRON
easat-5117	254	40	is	be	AUX
easat-5117	254	41	less	less	ADJ
easat-5117	254	42	than	than	ADP
easat-5117	254	43	(	(	PUNCT
easat-5117	254	44	0.05	0.05	NUM
easat-5117	254	45	)	)	PUNCT
easat-5117	254	46	.	.	PUNCT
easat-5117	255	1	additionally	additionally	ADV
easat-5117	255	2	,	,	PUNCT
easat-5117	255	3	the	the	DET
easat-5117	255	4	calculated	calculate	VERB
easat-5117	255	5	(	(	PUNCT
easat-5117	255	6	t	t	NOUN
easat-5117	255	7	)	)	PUNCT
easat-5117	255	8	value	value	NOUN
easat-5117	255	9	of	of	ADP
easat-5117	255	10	(	(	PUNCT
easat-5117	255	11	11.385	11.385	NUM
easat-5117	255	12	)	)	PUNCT
easat-5117	255	13	exceeds	exceed	VERB
easat-5117	255	14	the	the	DET
easat-5117	255	15	tabulated	tabulate	VERB
easat-5117	255	16	value	value	NOUN
easat-5117	255	17	of	of	ADP
easat-5117	255	18	(	(	PUNCT
easat-5117	255	19	2.38	2.38	NUM
easat-5117	255	20	)	)	PUNCT
easat-5117	255	21	,	,	PUNCT
easat-5117	255	22	confirming	confirm	VERB
easat-5117	255	23	the	the	DET
easat-5117	255	24	significance	significance	NOUN
easat-5117	255	25	of	of	ADP
easat-5117	255	26	the	the	DET
easat-5117	255	27	model	model	NOUN
easat-5117	255	28	at	at	ADP
easat-5117	255	29	the	the	DET
easat-5117	255	30	given	give	VERB
easat-5117	255	31	degree	degree	NOUN
easat-5117	255	32	of	of	ADP
easat-5117	255	33	freedom	freedom	NOUN
easat-5117	255	34	.	.	PUNCT
easat-5117	256	1	the	the	DET
easat-5117	256	2	coefficient	coefficient	NOUN
easat-5117	256	3	of	of	ADP
easat-5117	256	4	determination	determination	NOUN
easat-5117	256	5	(	(	PUNCT
easat-5117	256	6	r²	r²	NOUN
easat-5117	256	7	=	=	SYM
easat-5117	256	8	0.551	0.551	NUM
easat-5117	256	9	)	)	PUNCT
easat-5117	256	10	suggests	suggest	VERB
easat-5117	256	11	that	that	SCONJ
easat-5117	256	12	the	the	DET
easat-5117	256	13	processes	process	NOUN
easat-5117	256	14	of	of	ADP
easat-5117	256	15	service	service	NOUN
easat-5117	256	16	and	and	CCONJ
easat-5117	256	17	support	support	NOUN
easat-5117	256	18	explain	explain	VERB
easat-5117	256	19	52	52	NUM
easat-5117	256	20	%	%	NOUN
easat-5117	256	21	of	of	ADP
easat-5117	256	22	the	the	DET
easat-5117	256	23	variance	variance	NOUN
easat-5117	256	24	in	in	ADP
easat-5117	256	25	institutional	institutional	ADJ
easat-5117	256	26	performance	performance	NOUN
easat-5117	256	27	in	in	ADP
easat-5117	256	28	jordanian	jordanian	ADJ
easat-5117	256	29	commercial	commercial	ADJ
easat-5117	256	30	banks	bank	NOUN
easat-5117	256	31	.	.	PUNCT
easat-5117	257	1	based	base	VERB
easat-5117	257	2	on	on	ADP
easat-5117	257	3	the	the	DET
easat-5117	257	4	above	above	NOUN
easat-5117	257	5	,	,	PUNCT
easat-5117	257	6	we	we	PRON
easat-5117	257	7	can	can	AUX
easat-5117	257	8	not	not	PART
easat-5117	257	9	accept	accept	VERB
easat-5117	257	10	the	the	DET
easat-5117	257	11	null	null	ADJ
easat-5117	257	12	hypothesis	hypothesis	NOUN
easat-5117	257	13	(	(	PUNCT
easat-5117	257	14	h0	h0	NOUN
easat-5117	257	15	)	)	PUNCT
easat-5117	257	16	,	,	PUNCT
easat-5117	257	17	and	and	CCONJ
easat-5117	257	18	we	we	PRON
easat-5117	257	19	accept	accept	VERB
easat-5117	257	20	the	the	DET
easat-5117	257	21	alternative	alternative	ADJ
easat-5117	257	22	hypothesis	hypothesis	NOUN
easat-5117	257	23	(	(	PUNCT
easat-5117	257	24	ha	ha	INTJ
easat-5117	257	25	)	)	PUNCT
easat-5117	257	26	which	which	PRON
easat-5117	257	27	says	say	VERB
easat-5117	257	28	:	:	PUNCT
easat-5117	257	29	there	there	PRON
easat-5117	257	30	is	be	VERB
easat-5117	257	31	a	a	DET
easat-5117	257	32	statistically	statistically	ADV
easat-5117	257	33	significant	significant	ADJ
easat-5117	257	34	effect	effect	NOUN
easat-5117	257	35	at	at	ADP
easat-5117	257	36	a	a	DET
easat-5117	257	37	significant	significant	ADJ
easat-5117	257	38	level	level	NOUN
easat-5117	257	39	(	(	PUNCT
easat-5117	257	40	0.05	0.05	NUM
easat-5117	257	41	≥	≥	NOUN
easat-5117	257	42	α	α	NOUN
easat-5117	257	43	)	)	PUNCT
easat-5117	257	44	of	of	ADP
easat-5117	257	45	service	service	NOUN
easat-5117	257	46	and	and	CCONJ
easat-5117	257	47	support	support	NOUN
easat-5117	257	48	as	as	ADP
easat-5117	257	49	one	one	NUM
easat-5117	257	50	of	of	ADP
easat-5117	257	51	the	the	DET
easat-5117	257	52	information	information	NOUN
easat-5117	257	53	technology	technology	NOUN
easat-5117	257	54	governance	governance	NOUN
easat-5117	257	55	based	base	VERB
easat-5117	257	56	on	on	ADP
easat-5117	257	57	the	the	DET
easat-5117	257	58	cobit-2019	cobit-2019	NOUN
easat-5117	257	59	framework	framework	NOUN
easat-5117	257	60	on	on	ADP
easat-5117	257	61	institutional	institutional	ADJ
easat-5117	257	62	performance	performance	NOUN
easat-5117	257	63	in	in	ADP
easat-5117	257	64	jordanian	jordanian	ADJ
easat-5117	257	65	commercial	commercial	ADJ
easat-5117	257	66	banks	bank	NOUN
easat-5117	257	67	.	.	PUNCT
easat-5117	258	1	94	94	NUM
easat-5117	258	2	edelweiss	edelweiss	PROPN
easat-5117	258	3	applied	apply	VERB
easat-5117	258	4	science	science	NOUN
easat-5117	258	5	and	and	CCONJ
easat-5117	258	6	technology	technology	NOUN
easat-5117	258	7	issn	issn	PROPN
easat-5117	258	8	:	:	PUNCT
easat-5117	258	9	2576	2576	NUM
easat-5117	258	10	-	-	SYM
easat-5117	258	11	8484	8484	NUM
easat-5117	258	12	vol	vol	NOUN
easat-5117	258	13	.	.	PROPN
easat-5117	259	1	9	9	NUM
easat-5117	259	2	,	,	PUNCT
easat-5117	259	3	no	no	INTJ
easat-5117	259	4	.	.	NOUN
easat-5117	260	1	3	3	NUM
easat-5117	260	2	:	:	SYM
easat-5117	260	3	84	84	NUM
easat-5117	260	4	-	-	SYM
easat-5117	260	5	95	95	NUM
easat-5117	260	6	,	,	PUNCT
easat-5117	260	7	2025	2025	NUM
easat-5117	260	8	doi	doi	NOUN
easat-5117	260	9	:	:	PUNCT
easat-5117	260	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	260	11	©	©	PROPN
easat-5117	260	12	2025	2025	NUM
easat-5117	260	13	by	by	ADP
easat-5117	260	14	the	the	DET
easat-5117	260	15	author	author	NOUN
easat-5117	260	16	;	;	PUNCT
easat-5117	260	17	licensee	licensee	PROPN
easat-5117	260	18	learning	learning	NOUN
easat-5117	260	19	gate	gate	NOUN
easat-5117	260	20	13	13	NUM
easat-5117	260	21	.	.	PUNCT
easat-5117	261	1	conclusion	conclusion	NOUN
easat-5117	261	2	the	the	DET
easat-5117	261	3	study	study	NOUN
easat-5117	261	4	results	result	NOUN
easat-5117	261	5	indicate	indicate	VERB
easat-5117	261	6	that	that	SCONJ
easat-5117	261	7	the	the	DET
easat-5117	261	8	implementation	implementation	NOUN
easat-5117	261	9	of	of	ADP
easat-5117	261	10	information	information	NOUN
easat-5117	261	11	technology	technology	NOUN
easat-5117	261	12	governance	governance	NOUN
easat-5117	261	13	based	base	VERB
easat-5117	261	14	on	on	ADP
easat-5117	261	15	the	the	DET
easat-5117	261	16	cobit-2019	cobit-2019	NOUN
easat-5117	261	17	framework	framework	NOUN
easat-5117	261	18	has	have	VERB
easat-5117	261	19	a	a	DET
easat-5117	261	20	positive	positive	ADJ
easat-5117	261	21	and	and	CCONJ
easat-5117	261	22	significant	significant	ADJ
easat-5117	261	23	impact	impact	NOUN
easat-5117	261	24	on	on	ADP
easat-5117	261	25	institutional	institutional	ADJ
easat-5117	261	26	performance	performance	NOUN
easat-5117	261	27	in	in	ADP
easat-5117	261	28	jordanian	jordanian	ADJ
easat-5117	261	29	commercial	commercial	ADJ
easat-5117	261	30	banks	bank	NOUN
easat-5117	261	31	.	.	PUNCT
easat-5117	262	1	the	the	DET
easat-5117	262	2	hypothesis	hypothesis	NOUN
easat-5117	262	3	was	be	AUX
easat-5117	262	4	tested	test	VERB
easat-5117	262	5	using	use	VERB
easat-5117	262	6	multiple	multiple	ADJ
easat-5117	262	7	linear	linear	ADJ
easat-5117	262	8	regression	regression	NOUN
easat-5117	262	9	analysis	analysis	NOUN
easat-5117	262	10	,	,	PUNCT
easat-5117	262	11	and	and	CCONJ
easat-5117	262	12	the	the	DET
easat-5117	262	13	results	result	NOUN
easat-5117	262	14	showed	show	VERB
easat-5117	262	15	a	a	DET
easat-5117	262	16	strong	strong	ADJ
easat-5117	262	17	relationship	relationship	NOUN
easat-5117	262	18	between	between	ADP
easat-5117	262	19	it	it	PRON
easat-5117	262	20	governance	governance	NOUN
easat-5117	262	21	implementation	implementation	NOUN
easat-5117	262	22	and	and	CCONJ
easat-5117	262	23	institutional	institutional	ADJ
easat-5117	262	24	performance	performance	NOUN
easat-5117	262	25	,	,	PUNCT
easat-5117	262	26	with	with	ADP
easat-5117	262	27	a	a	DET
easat-5117	262	28	correlation	correlation	NOUN
easat-5117	262	29	coefficient	coefficient	NOUN
easat-5117	262	30	of	of	ADP
easat-5117	262	31	0.879	0.879	NUM
easat-5117	262	32	.	.	PUNCT
easat-5117	263	1	the	the	DET
easat-5117	263	2	study	study	NOUN
easat-5117	263	3	also	also	ADV
easat-5117	263	4	showed	show	VERB
easat-5117	263	5	that	that	SCONJ
easat-5117	263	6	the	the	DET
easat-5117	263	7	f	f	NOUN
easat-5117	263	8	-	-	PUNCT
easat-5117	263	9	significance	significance	NOUN
easat-5117	263	10	value	value	NOUN
easat-5117	263	11	was	be	AUX
easat-5117	263	12	0.00	0.00	NUM
easat-5117	263	13	,	,	PUNCT
easat-5117	263	14	reflecting	reflect	VERB
easat-5117	263	15	strong	strong	ADJ
easat-5117	263	16	statistical	statistical	ADJ
easat-5117	263	17	significance	significance	NOUN
easat-5117	263	18	for	for	ADP
easat-5117	263	19	the	the	DET
easat-5117	263	20	model	model	NOUN
easat-5117	263	21	.	.	PUNCT
easat-5117	264	1	additionally	additionally	ADV
easat-5117	264	2	,	,	PUNCT
easat-5117	264	3	the	the	DET
easat-5117	264	4	calculated	calculated	ADJ
easat-5117	264	5	f	f	NOUN
easat-5117	264	6	-	-	PUNCT
easat-5117	264	7	value	value	NOUN
easat-5117	264	8	of	of	ADP
easat-5117	264	9	39.525	39.525	NUM
easat-5117	264	10	exceeded	exceed	VERB
easat-5117	264	11	the	the	DET
easat-5117	264	12	tabulated	tabulate	VERB
easat-5117	264	13	value	value	NOUN
easat-5117	264	14	of	of	ADP
easat-5117	264	15	2.38	2.38	NUM
easat-5117	264	16	.	.	PUNCT
easat-5117	265	1	therefore	therefore	ADV
easat-5117	265	2	,	,	PUNCT
easat-5117	265	3	77	77	NUM
easat-5117	265	4	%	%	NOUN
easat-5117	265	5	of	of	ADP
easat-5117	265	6	the	the	DET
easat-5117	265	7	variance	variance	NOUN
easat-5117	265	8	in	in	ADP
easat-5117	265	9	institutional	institutional	ADJ
easat-5117	265	10	performance	performance	NOUN
easat-5117	265	11	can	can	AUX
easat-5117	265	12	be	be	AUX
easat-5117	265	13	explained	explain	VERB
easat-5117	265	14	by	by	ADP
easat-5117	265	15	the	the	DET
easat-5117	265	16	implementation	implementation	NOUN
easat-5117	265	17	of	of	ADP
easat-5117	265	18	it	it	PRON
easat-5117	265	19	governance	governance	NOUN
easat-5117	265	20	across	across	ADP
easat-5117	265	21	all	all	DET
easat-5117	265	22	its	its	PRON
easat-5117	265	23	dimensions	dimension	NOUN
easat-5117	265	24	.	.	PUNCT
easat-5117	266	1	the	the	DET
easat-5117	266	2	results	result	NOUN
easat-5117	266	3	of	of	ADP
easat-5117	266	4	this	this	DET
easat-5117	266	5	study	study	NOUN
easat-5117	266	6	confirm	confirm	VERB
easat-5117	266	7	the	the	DET
easat-5117	266	8	importance	importance	NOUN
easat-5117	266	9	of	of	ADP
easat-5117	266	10	applying	apply	VERB
easat-5117	266	11	the	the	DET
easat-5117	266	12	cobit-2019	cobit-2019	NOUN
easat-5117	266	13	framework	framework	NOUN
easat-5117	266	14	as	as	ADP
easat-5117	266	15	an	an	DET
easat-5117	266	16	effective	effective	ADJ
easat-5117	266	17	tool	tool	NOUN
easat-5117	266	18	for	for	ADP
easat-5117	266	19	improving	improve	VERB
easat-5117	266	20	it	it	PRON
easat-5117	266	21	governance	governance	NOUN
easat-5117	266	22	within	within	ADP
easat-5117	266	23	organizations	organization	NOUN
easat-5117	266	24	,	,	PUNCT
easat-5117	266	25	particularly	particularly	ADV
easat-5117	266	26	in	in	ADP
easat-5117	266	27	jordanian	jordanian	ADJ
easat-5117	266	28	commercial	commercial	ADJ
easat-5117	266	29	banks	bank	NOUN
easat-5117	266	30	.	.	PUNCT
easat-5117	267	1	the	the	DET
easat-5117	267	2	various	various	ADJ
easat-5117	267	3	dimensions	dimension	NOUN
easat-5117	267	4	of	of	ADP
easat-5117	267	5	the	the	DET
easat-5117	267	6	framework	framework	NOUN
easat-5117	267	7	,	,	PUNCT
easat-5117	267	8	such	such	ADJ
easat-5117	267	9	as	as	ADP
easat-5117	267	10	evaluation	evaluation	NOUN
easat-5117	267	11	and	and	CCONJ
easat-5117	267	12	direction	direction	NOUN
easat-5117	267	13	,	,	PUNCT
easat-5117	267	14	acquisition	acquisition	NOUN
easat-5117	267	15	,	,	PUNCT
easat-5117	267	16	implementation	implementation	NOUN
easat-5117	267	17	,	,	PUNCT
easat-5117	267	18	and	and	CCONJ
easat-5117	267	19	service	service	NOUN
easat-5117	267	20	and	and	CCONJ
easat-5117	267	21	support	support	NOUN
easat-5117	267	22	,	,	PUNCT
easat-5117	267	23	contribute	contribute	VERB
easat-5117	267	24	to	to	ADP
easat-5117	267	25	enhancing	enhance	VERB
easat-5117	267	26	institutional	institutional	ADJ
easat-5117	267	27	performance	performance	NOUN
easat-5117	267	28	,	,	PUNCT
easat-5117	267	29	which	which	PRON
easat-5117	267	30	highlights	highlight	VERB
easat-5117	267	31	the	the	DET
easat-5117	267	32	need	need	NOUN
easat-5117	267	33	to	to	PART
easat-5117	267	34	integrate	integrate	VERB
easat-5117	267	35	these	these	DET
easat-5117	267	36	practices	practice	NOUN
easat-5117	267	37	into	into	ADP
easat-5117	267	38	it	it	PRON
easat-5117	267	39	strategies	strategy	NOUN
easat-5117	267	40	within	within	ADP
easat-5117	267	41	banking	banking	NOUN
easat-5117	267	42	institutions	institution	NOUN
easat-5117	267	43	.	.	PUNCT
easat-5117	268	1	14	14	NUM
easat-5117	268	2	.	.	PUNCT
easat-5117	268	3	recommendations	recommendation	NOUN
easat-5117	268	4	1	1	NUM
easat-5117	268	5	.	.	PUNCT
easat-5117	268	6	commercial	commercial	ADJ
easat-5117	268	7	banks	bank	NOUN
easat-5117	268	8	in	in	ADP
easat-5117	268	9	jordan	jordan	PROPN
easat-5117	268	10	should	should	AUX
easat-5117	268	11	fully	fully	ADV
easat-5117	268	12	integrate	integrate	VERB
easat-5117	268	13	the	the	DET
easat-5117	268	14	isaca	isaca	NOUN
easat-5117	269	1	[	[	X
easat-5117	269	2	1	1	NUM
easat-5117	269	3	]	]	PUNCT
easat-5117	269	4	framework	framework	NOUN
easat-5117	269	5	into	into	ADP
easat-5117	269	6	their	their	PRON
easat-5117	269	7	strategic	strategic	ADJ
easat-5117	269	8	planning	planning	NOUN
easat-5117	269	9	processes	process	NOUN
easat-5117	269	10	.	.	PUNCT
easat-5117	270	1	by	by	ADP
easat-5117	270	2	doing	do	VERB
easat-5117	270	3	so	so	ADV
easat-5117	270	4	,	,	PUNCT
easat-5117	270	5	they	they	PRON
easat-5117	270	6	can	can	AUX
easat-5117	270	7	align	align	VERB
easat-5117	270	8	it	it	PRON
easat-5117	270	9	governance	governance	NOUN
easat-5117	270	10	practices	practice	NOUN
easat-5117	270	11	with	with	ADP
easat-5117	270	12	overall	overall	ADJ
easat-5117	270	13	business	business	NOUN
easat-5117	270	14	objectives	objective	NOUN
easat-5117	270	15	,	,	PUNCT
easat-5117	270	16	ensuring	ensure	VERB
easat-5117	270	17	that	that	SCONJ
easat-5117	270	18	technology	technology	NOUN
easat-5117	270	19	investments	investment	NOUN
easat-5117	270	20	directly	directly	ADV
easat-5117	270	21	contribute	contribute	VERB
easat-5117	270	22	to	to	ADP
easat-5117	270	23	achieving	achieve	VERB
easat-5117	270	24	institutional	institutional	ADJ
easat-5117	270	25	goals	goal	NOUN
easat-5117	270	26	.	.	PUNCT
easat-5117	271	1	2	2	X
easat-5117	271	2	.	.	X
easat-5117	271	3	maximize	maximize	VERB
easat-5117	271	4	the	the	DET
easat-5117	271	5	benefits	benefit	NOUN
easat-5117	271	6	of	of	ADP
easat-5117	271	7	the	the	DET
easat-5117	271	8	isaca	isaca	NOUN
easat-5117	272	1	[	[	X
easat-5117	272	2	1	1	NUM
easat-5117	272	3	]	]	PUNCT
easat-5117	272	4	framework	framework	NOUN
easat-5117	272	5	,	,	PUNCT
easat-5117	272	6	it	it	PRON
easat-5117	272	7	is	be	AUX
easat-5117	272	8	essential	essential	ADJ
easat-5117	272	9	for	for	SCONJ
easat-5117	272	10	banks	bank	NOUN
easat-5117	272	11	to	to	PART
easat-5117	272	12	invest	invest	VERB
easat-5117	272	13	in	in	ADP
easat-5117	272	14	regular	regular	ADJ
easat-5117	272	15	training	training	NOUN
easat-5117	272	16	and	and	CCONJ
easat-5117	272	17	development	development	NOUN
easat-5117	272	18	programs	program	NOUN
easat-5117	272	19	for	for	ADP
easat-5117	272	20	their	their	PRON
easat-5117	272	21	employees	employee	NOUN
easat-5117	272	22	.	.	PUNCT
easat-5117	273	1	this	this	PRON
easat-5117	273	2	will	will	AUX
easat-5117	273	3	ensure	ensure	VERB
easat-5117	273	4	that	that	SCONJ
easat-5117	273	5	staff	staff	NOUN
easat-5117	273	6	members	member	NOUN
easat-5117	273	7	are	be	AUX
easat-5117	273	8	well	well	ADV
easat-5117	273	9	-	-	PUNCT
easat-5117	273	10	equipped	equip	VERB
easat-5117	273	11	with	with	ADP
easat-5117	273	12	the	the	DET
easat-5117	273	13	necessary	necessary	ADJ
easat-5117	273	14	skills	skill	NOUN
easat-5117	273	15	and	and	CCONJ
easat-5117	273	16	knowledge	knowledge	NOUN
easat-5117	273	17	to	to	PART
easat-5117	273	18	effectively	effectively	ADV
easat-5117	273	19	implement	implement	VERB
easat-5117	273	20	and	and	CCONJ
easat-5117	273	21	manage	manage	VERB
easat-5117	273	22	it	it	PRON
easat-5117	273	23	governance	governance	NOUN
easat-5117	273	24	processes	process	NOUN
easat-5117	273	25	,	,	PUNCT
easat-5117	273	26	leading	lead	VERB
easat-5117	273	27	to	to	ADP
easat-5117	273	28	improved	improved	ADJ
easat-5117	273	29	performance	performance	NOUN
easat-5117	273	30	.	.	PUNCT
easat-5117	274	1	3	3	X
easat-5117	274	2	.	.	X
easat-5117	274	3	banks	bank	NOUN
easat-5117	274	4	should	should	AUX
easat-5117	274	5	establish	establish	VERB
easat-5117	274	6	a	a	DET
easat-5117	274	7	system	system	NOUN
easat-5117	274	8	for	for	ADP
easat-5117	274	9	continuous	continuous	ADJ
easat-5117	274	10	monitoring	monitoring	NOUN
easat-5117	274	11	and	and	CCONJ
easat-5117	274	12	evaluation	evaluation	NOUN
easat-5117	274	13	of	of	ADP
easat-5117	274	14	their	their	PRON
easat-5117	274	15	it	it	NOUN
easat-5117	274	16	governance	governance	NOUN
easat-5117	274	17	practices	practice	NOUN
easat-5117	274	18	.	.	PUNCT
easat-5117	275	1	regular	regular	ADJ
easat-5117	275	2	assessments	assessment	NOUN
easat-5117	275	3	will	will	AUX
easat-5117	275	4	help	help	VERB
easat-5117	275	5	identify	identify	VERB
easat-5117	275	6	areas	area	NOUN
easat-5117	275	7	for	for	ADP
easat-5117	275	8	improvement	improvement	NOUN
easat-5117	275	9	and	and	CCONJ
easat-5117	275	10	ensure	ensure	VERB
easat-5117	275	11	that	that	SCONJ
easat-5117	275	12	the	the	DET
easat-5117	275	13	implementation	implementation	NOUN
easat-5117	275	14	of	of	ADP
easat-5117	275	15	isaca	isaca	PROPN
easat-5117	275	16	[	[	X
easat-5117	275	17	1	1	X
easat-5117	275	18	]	]	PUNCT
easat-5117	275	19	remains	remain	VERB
easat-5117	275	20	aligned	align	VERB
easat-5117	275	21	with	with	ADP
easat-5117	275	22	evolving	evolve	VERB
easat-5117	275	23	business	business	NOUN
easat-5117	275	24	needs	need	NOUN
easat-5117	275	25	and	and	CCONJ
easat-5117	275	26	technological	technological	ADJ
easat-5117	275	27	advancements	advancement	NOUN
easat-5117	275	28	.	.	PUNCT
easat-5117	276	1	4	4	X
easat-5117	276	2	.	.	X
easat-5117	276	3	effective	effective	ADJ
easat-5117	276	4	it	it	PRON
easat-5117	276	5	governance	governance	NOUN
easat-5117	276	6	requires	require	VERB
easat-5117	276	7	the	the	DET
easat-5117	276	8	collaboration	collaboration	NOUN
easat-5117	276	9	of	of	ADP
easat-5117	276	10	various	various	ADJ
easat-5117	276	11	departments	department	NOUN
easat-5117	276	12	within	within	ADP
easat-5117	276	13	the	the	DET
easat-5117	276	14	organization	organization	NOUN
easat-5117	276	15	.	.	PUNCT
easat-5117	277	1	banks	bank	NOUN
easat-5117	277	2	should	should	AUX
easat-5117	277	3	foster	foster	VERB
easat-5117	277	4	better	well	ADJ
easat-5117	277	5	communication	communication	NOUN
easat-5117	277	6	and	and	CCONJ
easat-5117	277	7	collaboration	collaboration	NOUN
easat-5117	277	8	between	between	ADP
easat-5117	277	9	it	it	PRON
easat-5117	277	10	,	,	PUNCT
easat-5117	277	11	risk	risk	NOUN
easat-5117	277	12	management	management	NOUN
easat-5117	277	13	,	,	PUNCT
easat-5117	277	14	and	and	CCONJ
easat-5117	277	15	business	business	NOUN
easat-5117	277	16	units	unit	NOUN
easat-5117	277	17	to	to	PART
easat-5117	277	18	ensure	ensure	VERB
easat-5117	277	19	the	the	DET
easat-5117	277	20	successful	successful	ADJ
easat-5117	277	21	implementation	implementation	NOUN
easat-5117	277	22	of	of	ADP
easat-5117	277	23	isaca	isaca	PROPN
easat-5117	278	1	[	[	X
easat-5117	278	2	1	1	NUM
easat-5117	278	3	]	]	PUNCT
easat-5117	278	4	.	.	PUNCT
easat-5117	279	1	this	this	PRON
easat-5117	279	2	will	will	AUX
easat-5117	279	3	help	help	VERB
easat-5117	279	4	in	in	ADP
easat-5117	279	5	making	make	VERB
easat-5117	279	6	informed	informed	ADJ
easat-5117	279	7	decisions	decision	NOUN
easat-5117	279	8	and	and	CCONJ
easat-5117	279	9	enhancing	enhance	VERB
easat-5117	279	10	the	the	DET
easat-5117	279	11	overall	overall	ADJ
easat-5117	279	12	institutional	institutional	ADJ
easat-5117	279	13	performance	performance	NOUN
easat-5117	279	14	.	.	PUNCT
easat-5117	280	1	transparency	transparency	NOUN
easat-5117	280	2	:	:	PUNCT
easat-5117	280	3	the	the	DET
easat-5117	280	4	author	author	NOUN
easat-5117	280	5	confirms	confirm	VERB
easat-5117	280	6	that	that	SCONJ
easat-5117	280	7	the	the	DET
easat-5117	280	8	manuscript	manuscript	NOUN
easat-5117	280	9	is	be	AUX
easat-5117	280	10	an	an	DET
easat-5117	280	11	honest	honest	ADJ
easat-5117	280	12	,	,	PUNCT
easat-5117	280	13	accurate	accurate	ADJ
easat-5117	280	14	,	,	PUNCT
easat-5117	280	15	and	and	CCONJ
easat-5117	280	16	transparent	transparent	ADJ
easat-5117	280	17	account	account	NOUN
easat-5117	280	18	of	of	ADP
easat-5117	280	19	the	the	DET
easat-5117	280	20	study	study	NOUN
easat-5117	280	21	;	;	PUNCT
easat-5117	280	22	that	that	SCONJ
easat-5117	280	23	no	no	DET
easat-5117	280	24	vital	vital	ADJ
easat-5117	280	25	features	feature	NOUN
easat-5117	280	26	of	of	ADP
easat-5117	280	27	the	the	DET
easat-5117	280	28	study	study	NOUN
easat-5117	280	29	have	have	AUX
easat-5117	280	30	been	be	AUX
easat-5117	280	31	omitted	omit	VERB
easat-5117	280	32	;	;	PUNCT
easat-5117	280	33	and	and	CCONJ
easat-5117	280	34	that	that	SCONJ
easat-5117	280	35	any	any	DET
easat-5117	280	36	discrepancies	discrepancy	NOUN
easat-5117	280	37	from	from	ADP
easat-5117	280	38	the	the	DET
easat-5117	280	39	study	study	NOUN
easat-5117	280	40	as	as	SCONJ
easat-5117	280	41	planned	plan	VERB
easat-5117	280	42	have	have	AUX
easat-5117	280	43	been	be	AUX
easat-5117	280	44	explained	explain	VERB
easat-5117	280	45	.	.	PUNCT
easat-5117	281	1	this	this	DET
easat-5117	281	2	study	study	NOUN
easat-5117	281	3	followed	follow	VERB
easat-5117	281	4	all	all	DET
easat-5117	281	5	ethical	ethical	ADJ
easat-5117	281	6	practices	practice	NOUN
easat-5117	281	7	during	during	ADP
easat-5117	281	8	writing	writing	NOUN
easat-5117	281	9	.	.	PUNCT
easat-5117	282	1	copyright	copyright	NOUN
easat-5117	282	2	:	:	PUNCT
easat-5117	282	3	©	©	PROPN
easat-5117	282	4	2025	2025	NUM
easat-5117	282	5	by	by	ADP
easat-5117	282	6	the	the	DET
easat-5117	282	7	authors	author	NOUN
easat-5117	282	8	.	.	PUNCT
easat-5117	283	1	this	this	DET
easat-5117	283	2	open	open	ADJ
easat-5117	283	3	-	-	PUNCT
easat-5117	283	4	access	access	NOUN
easat-5117	283	5	article	article	NOUN
easat-5117	283	6	is	be	AUX
easat-5117	283	7	distributed	distribute	VERB
easat-5117	283	8	under	under	ADP
easat-5117	283	9	the	the	DET
easat-5117	283	10	terms	term	NOUN
easat-5117	283	11	and	and	CCONJ
easat-5117	283	12	conditions	condition	NOUN
easat-5117	283	13	of	of	ADP
easat-5117	283	14	the	the	DET
easat-5117	283	15	creative	creative	ADJ
easat-5117	283	16	commons	common	NOUN
easat-5117	283	17	attribution	attribution	NOUN
easat-5117	283	18	(	(	PUNCT
easat-5117	283	19	cc	cc	NOUN
easat-5117	283	20	by	by	ADP
easat-5117	283	21	)	)	PUNCT
easat-5117	283	22	license	license	NOUN
easat-5117	283	23	(	(	PUNCT
easat-5117	283	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5117	283	25	)	)	PUNCT
easat-5117	283	26	.	.	PUNCT
easat-5117	284	1	references	reference	NOUN
easat-5117	284	2	[	[	X
easat-5117	284	3	1	1	NUM
easat-5117	284	4	]	]	PUNCT
easat-5117	284	5	isaca	isaca	PROPN
easat-5117	284	6	,	,	PUNCT
easat-5117	284	7	cobit	cobit	VERB
easat-5117	284	8	2019	2019	NUM
easat-5117	284	9	framework	framework	NOUN
easat-5117	284	10	:	:	PUNCT
easat-5117	284	11	introduction	introduction	NOUN
easat-5117	284	12	and	and	CCONJ
easat-5117	284	13	methodology	methodology	NOUN
easat-5117	284	14	.	.	PUNCT
easat-5117	285	1	isaca	isaca	PROPN
easat-5117	285	2	.	.	PUNCT
easat-5117	286	1	https://www.isaca.org/resources/cobit?utm_source=chatgpt.com	https://www.isaca.org/resources/cobit?utm_source=chatgpt.com	PROPN
easat-5117	286	2	,	,	PUNCT
easat-5117	286	3	2018	2018	NUM
easat-5117	286	4	.	.	PUNCT
easat-5117	287	1	[	[	X
easat-5117	287	2	2	2	NUM
easat-5117	287	3	]	]	PUNCT
easat-5117	287	4	m.	m.	NOUN
easat-5117	287	5	al	al	PROPN
easat-5117	287	6	-	-	PROPN
easat-5117	287	7	masri	masri	PROPN
easat-5117	287	8	and	and	CCONJ
easat-5117	287	9	h.	h.	PROPN
easat-5117	287	10	al	al	PROPN
easat-5117	287	11	-	-	PROPN
easat-5117	287	12	kilidar	kilidar	PROPN
easat-5117	287	13	,	,	PUNCT
easat-5117	287	14	"	"	PUNCT
easat-5117	287	15	the	the	DET
easat-5117	287	16	impact	impact	NOUN
easat-5117	287	17	of	of	ADP
easat-5117	287	18	information	information	NOUN
easat-5117	287	19	technology	technology	NOUN
easat-5117	287	20	governance	governance	NOUN
easat-5117	287	21	according	accord	VERB
easat-5117	287	22	to	to	ADP
easat-5117	287	23	the	the	DET
easat-5117	287	24	cobit	cobit	NOUN
easat-5117	287	25	framework	framework	NOUN
easat-5117	287	26	on	on	ADP
easat-5117	287	27	financial	financial	ADJ
easat-5117	287	28	reporting	reporting	NOUN
easat-5117	287	29	quality	quality	NOUN
easat-5117	287	30	for	for	ADP
easat-5117	287	31	jordanian	jordanian	ADJ
easat-5117	287	32	commercial	commercial	ADJ
easat-5117	287	33	banks	bank	NOUN
easat-5117	287	34	listed	list	VERB
easat-5117	287	35	on	on	ADP
easat-5117	287	36	the	the	DET
easat-5117	287	37	amman	amman	PROPN
easat-5117	287	38	stock	stock	PROPN
easat-5117	287	39	exchange	exchange	PROPN
easat-5117	287	40	,	,	PUNCT
easat-5117	287	41	"	"	PUNCT
easat-5117	287	42	international	international	ADJ
easat-5117	287	43	journal	journal	NOUN
easat-5117	287	44	of	of	ADP
easat-5117	287	45	advanced	advanced	ADJ
easat-5117	287	46	applied	apply	VERB
easat-5117	287	47	science	science	NOUN
easat-5117	287	48	,	,	PUNCT
easat-5117	287	49	vol	vol	NOUN
easat-5117	287	50	.	.	PROPN
easat-5117	287	51	11	11	NUM
easat-5117	287	52	,	,	PUNCT
easat-5117	287	53	no	no	INTJ
easat-5117	287	54	.	.	NOUN
easat-5117	287	55	3	3	NUM
easat-5117	287	56	,	,	PUNCT
easat-5117	287	57	pp	pp	ADJ
easat-5117	287	58	.	.	PUNCT
easat-5117	288	1	102–183	102–183	NUM
easat-5117	288	2	,	,	PUNCT
easat-5117	288	3	2024	2024	NUM
easat-5117	288	4	.	.	PUNCT
easat-5117	289	1	[	[	X
easat-5117	289	2	3	3	X
easat-5117	289	3	]	]	X
easat-5117	289	4	e.	e.	PROPN
easat-5117	289	5	a.	a.	PROPN
easat-5117	289	6	alsaleem	alsaleem	PROPN
easat-5117	289	7	and	and	CCONJ
easat-5117	289	8	n.	n.	PROPN
easat-5117	289	9	m.	m.	PROPN
easat-5117	289	10	husin	husin	PROPN
easat-5117	289	11	,	,	PUNCT
easat-5117	289	12	"	"	PUNCT
easat-5117	289	13	the	the	DET
easat-5117	289	14	impact	impact	NOUN
easat-5117	289	15	of	of	ADP
easat-5117	289	16	information	information	NOUN
easat-5117	289	17	technology	technology	NOUN
easat-5117	289	18	governance	governance	NOUN
easat-5117	289	19	under	under	ADP
easat-5117	289	20	cobit-5	cobit-5	NUM
easat-5117	289	21	on	on	ADP
easat-5117	289	22	the	the	DET
easat-5117	289	23	effectiveness	effectiveness	NOUN
easat-5117	289	24	of	of	ADP
easat-5117	289	25	applying	apply	VERB
easat-5117	289	26	governance	governance	NOUN
easat-5117	289	27	tools	tool	NOUN
easat-5117	289	28	in	in	ADP
easat-5117	289	29	jordanian	jordanian	ADJ
easat-5117	289	30	commercial	commercial	ADJ
easat-5117	289	31	banks	bank	NOUN
easat-5117	289	32	,	,	PUNCT
easat-5117	289	33	"	"	PUNCT
easat-5117	289	34	international	international	ADJ
easat-5117	289	35	journal	journal	NOUN
easat-5117	289	36	of	of	ADP
easat-5117	289	37	professional	professional	PROPN
easat-5117	289	38	business	business	PROPN
easat-5117	289	39	review	review	PROPN
easat-5117	289	40	,	,	PUNCT
easat-5117	289	41	vol	vol	NOUN
easat-5117	289	42	.	.	PROPN
easat-5117	289	43	8	8	NUM
easat-5117	289	44	,	,	PUNCT
easat-5117	289	45	no	no	INTJ
easat-5117	289	46	.	.	NOUN
easat-5117	289	47	2	2	NUM
easat-5117	289	48	,	,	PUNCT
easat-5117	289	49	p.	p.	NOUN
easat-5117	289	50	e01236	e01236	ADJ
easat-5117	289	51	,	,	PUNCT
easat-5117	289	52	2023	2023	NUM
easat-5117	289	53	.	.	PUNCT
easat-5117	290	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5117	290	2	https://www.isaca.org/resources/cobit?utm_source=chatgpt.com	https://www.isaca.org/resources/cobit?utm_source=chatgpt.com	PROPN
easat-5117	290	3	95	95	NUM
easat-5117	290	4	edelweiss	edelweiss	PROPN
easat-5117	290	5	applied	apply	VERB
easat-5117	290	6	science	science	NOUN
easat-5117	290	7	and	and	CCONJ
easat-5117	290	8	technology	technology	NOUN
easat-5117	290	9	issn	issn	PROPN
easat-5117	290	10	:	:	PUNCT
easat-5117	290	11	2576	2576	NUM
easat-5117	290	12	-	-	SYM
easat-5117	290	13	8484	8484	NUM
easat-5117	290	14	vol	vol	NOUN
easat-5117	290	15	.	.	PROPN
easat-5117	291	1	9	9	NUM
easat-5117	291	2	,	,	PUNCT
easat-5117	291	3	no	no	INTJ
easat-5117	291	4	.	.	NOUN
easat-5117	292	1	3	3	NUM
easat-5117	292	2	:	:	SYM
easat-5117	292	3	84	84	NUM
easat-5117	292	4	-	-	SYM
easat-5117	292	5	95	95	NUM
easat-5117	292	6	,	,	PUNCT
easat-5117	292	7	2025	2025	NUM
easat-5117	292	8	doi	doi	NOUN
easat-5117	292	9	:	:	PUNCT
easat-5117	292	10	10.55214/25768484.v9i3.5117	10.55214/25768484.v9i3.5117	NUM
easat-5117	292	11	©	©	PROPN
easat-5117	292	12	2025	2025	NUM
easat-5117	292	13	by	by	ADP
easat-5117	292	14	the	the	DET
easat-5117	292	15	author	author	NOUN
easat-5117	292	16	;	;	PUNCT
easat-5117	292	17	licensee	licensee	PROPN
easat-5117	292	18	learning	learning	NOUN
easat-5117	292	19	gate	gate	NOUN
easat-5117	293	1	[	[	X
easat-5117	293	2	4	4	NUM
easat-5117	293	3	]	]	X
easat-5117	293	4	o.	o.	PROPN
easat-5117	293	5	abdel	abdel	PROPN
easat-5117	293	6	-	-	PUNCT
easat-5117	293	7	munem	munem	PROPN
easat-5117	293	8	,	,	PUNCT
easat-5117	293	9	"	"	PUNCT
easat-5117	293	10	impact	impact	NOUN
easat-5117	293	11	of	of	ADP
easat-5117	293	12	coso	coso	NOUN
easat-5117	293	13	and	and	CCONJ
easat-5117	293	14	cobit5	cobit5	NOUN
easat-5117	293	15	regulatory	regulatory	ADJ
easat-5117	293	16	integration	integration	NOUN
easat-5117	293	17	in	in	ADP
easat-5117	293	18	the	the	DET
easat-5117	293	19	correct	correct	ADJ
easat-5117	293	20	application	application	NOUN
easat-5117	293	21	of	of	ADP
easat-5117	293	22	cyber	cyber	ADJ
easat-5117	293	23	governance	governance	NOUN
easat-5117	293	24	in	in	ADP
easat-5117	293	25	jordanian	jordanian	ADJ
easat-5117	293	26	commercial	commercial	ADJ
easat-5117	293	27	banks	bank	NOUN
easat-5117	293	28	,	,	PUNCT
easat-5117	293	29	"	"	PUNCT
easat-5117	293	30	international	international	ADJ
easat-5117	293	31	journal	journal	NOUN
easat-5117	293	32	of	of	ADP
easat-5117	293	33	business	business	NOUN
easat-5117	293	34	and	and	CCONJ
easat-5117	293	35	social	social	ADJ
easat-5117	293	36	science	science	NOUN
easat-5117	293	37	,	,	PUNCT
easat-5117	293	38	vol	vol	NOUN
easat-5117	293	39	.	.	PROPN
easat-5117	293	40	12	12	NUM
easat-5117	293	41	,	,	PUNCT
easat-5117	293	42	no	no	INTJ
easat-5117	293	43	.	.	NOUN
easat-5117	293	44	4	4	NUM
easat-5117	293	45	,	,	PUNCT
easat-5117	293	46	pp	pp	ADJ
easat-5117	293	47	.	.	PUNCT
easat-5117	294	1	50–60	50–60	NOUN
easat-5117	294	2	,	,	PUNCT
easat-5117	294	3	2021	2021	NUM
easat-5117	294	4	.	.	PUNCT
easat-5117	295	1	https://doi.org/10.30845/ijbss.v12n4p6	https://doi.org/10.30845/ijbss.v12n4p6	X
easat-5117	296	1	[	[	X
easat-5117	296	2	5	5	NUM
easat-5117	296	3	]	]	PUNCT
easat-5117	296	4	it	it	PRON
easat-5117	296	5	governance	governance	PROPN
easat-5117	296	6	institute	institute	NOUN
easat-5117	296	7	(	(	PUNCT
easat-5117	296	8	itgi	itgi	PROPN
easat-5117	296	9	)	)	PUNCT
easat-5117	296	10	,	,	PUNCT
easat-5117	296	11	board	board	NOUN
easat-5117	296	12	briefing	briefing	NOUN
easat-5117	296	13	on	on	ADP
easat-5117	296	14	it	it	PRON
easat-5117	296	15	governance	governance	NOUN
easat-5117	296	16	,	,	PUNCT
easat-5117	296	17	2nd	2nd	ADJ
easat-5117	296	18	ed	ed	NOUN
easat-5117	296	19	.	.	PUNCT
easat-5117	297	1	rolling	roll	VERB
easat-5117	297	2	meadows	meadow	NOUN
easat-5117	297	3	,	,	PUNCT
easat-5117	297	4	il	il	PROPN
easat-5117	297	5	:	:	PUNCT
easat-5117	297	6	it	it	PRON
easat-5117	297	7	governance	governance	PROPN
easat-5117	297	8	institute	institute	NOUN
easat-5117	297	9	,	,	PUNCT
easat-5117	297	10	2003	2003	NUM
easat-5117	297	11	.	.	PUNCT
easat-5117	298	1	[	[	X
easat-5117	298	2	6	6	NUM
easat-5117	298	3	]	]	PUNCT
easat-5117	298	4	s.	s.	PROPN
easat-5117	298	5	de	de	PROPN
easat-5117	298	6	haes	haes	PROPN
easat-5117	298	7	,	,	PUNCT
easat-5117	298	8	w.	w.	PROPN
easat-5117	298	9	van	van	PROPN
easat-5117	298	10	grembergen	grembergen	PROPN
easat-5117	298	11	,	,	PUNCT
easat-5117	298	12	a.	a.	PROPN
easat-5117	298	13	joshi	joshi	PROPN
easat-5117	298	14	,	,	PUNCT
easat-5117	298	15	and	and	CCONJ
easat-5117	298	16	t.	t.	PROPN
easat-5117	298	17	huygh	huygh	PROPN
easat-5117	298	18	,	,	PUNCT
easat-5117	298	19	cobit	cobit	VERB
easat-5117	298	20	as	as	ADP
easat-5117	298	21	a	a	DET
easat-5117	298	22	framework	framework	NOUN
easat-5117	298	23	for	for	ADP
easat-5117	298	24	enterprise	enterprise	NOUN
easat-5117	298	25	governance	governance	NOUN
easat-5117	298	26	of	of	ADP
easat-5117	298	27	it	it	PRON
easat-5117	298	28	.	.	PUNCT
easat-5117	299	1	in	in	ADP
easat-5117	299	2	enterprise	enterprise	NOUN
easat-5117	299	3	governance	governance	NOUN
easat-5117	299	4	of	of	ADP
easat-5117	299	5	information	information	NOUN
easat-5117	299	6	technology	technology	NOUN
easat-5117	299	7	:	:	PUNCT
easat-5117	299	8	achieving	achieve	VERB
easat-5117	299	9	alignment	alignment	NOUN
easat-5117	299	10	and	and	CCONJ
easat-5117	299	11	value	value	NOUN
easat-5117	299	12	in	in	ADP
easat-5117	299	13	digital	digital	ADJ
easat-5117	299	14	organizations	organization	NOUN
easat-5117	299	15	.	.	PUNCT
easat-5117	300	1	springer	springer	NOUN
easat-5117	300	2	.	.	PUNCT
easat-5117	301	1	https://doi.org/10.1007/978-3-030-41882-2_6	https://doi.org/10.1007/978-3-030-41882-2_6	PROPN
easat-5117	301	2	,	,	PUNCT
easat-5117	301	3	2020	2020	NUM
easat-5117	301	4	.	.	PUNCT
easat-5117	302	1	[	[	X
easat-5117	302	2	7	7	X
easat-5117	302	3	]	]	PUNCT
easat-5117	302	4	h.	h.	PROPN
easat-5117	302	5	s.	s.	PROPN
easat-5117	302	6	jad	jad	PROPN
easat-5117	302	7	,	,	PUNCT
easat-5117	302	8	"	"	PUNCT
easat-5117	302	9	a	a	DET
easat-5117	302	10	proposed	propose	VERB
easat-5117	302	11	framework	framework	NOUN
easat-5117	302	12	for	for	ADP
easat-5117	302	13	the	the	DET
easat-5117	302	14	impact	impact	NOUN
easat-5117	302	15	of	of	ADP
easat-5117	302	16	applying	apply	VERB
easat-5117	302	17	5	5	NUM
easat-5117	302	18	components	component	NOUN
easat-5117	302	19	to	to	PART
easat-5117	302	20	reduce	reduce	VERB
easat-5117	302	21	the	the	DET
easat-5117	302	22	risks	risk	NOUN
easat-5117	302	23	of	of	ADP
easat-5117	302	24	electronic	electronic	ADJ
easat-5117	302	25	publication	publication	NOUN
easat-5117	302	26	and	and	CCONJ
easat-5117	302	27	improve	improve	VERB
easat-5117	302	28	the	the	DET
easat-5117	302	29	quality	quality	NOUN
easat-5117	302	30	of	of	ADP
easat-5117	302	31	electronic	electronic	ADJ
easat-5117	302	32	financial	financial	ADJ
easat-5117	302	33	reports	report	NOUN
easat-5117	302	34	for	for	ADP
easat-5117	302	35	egyptian	egyptian	ADJ
easat-5117	302	36	companies	company	NOUN
easat-5117	302	37	,	,	PUNCT
easat-5117	302	38	"	"	PUNCT
easat-5117	302	39	scientific	scientific	ADJ
easat-5117	302	40	journal	journal	NOUN
easat-5117	302	41	of	of	ADP
easat-5117	302	42	the	the	DET
easat-5117	302	43	trade	trade	NOUN
easat-5117	302	44	sector	sector	NOUN
easat-5117	302	45	,	,	PUNCT
easat-5117	302	46	al	al	PROPN
easat-5117	302	47	-	-	PUNCT
easat-5117	302	48	azhar	azhar	PROPN
easat-5117	302	49	university	university	PROPN
easat-5117	302	50	,	,	PUNCT
easat-5117	302	51	vol	vol	NOUN
easat-5117	302	52	.	.	PROPN
easat-5117	302	53	24	24	NUM
easat-5117	302	54	,	,	PUNCT
easat-5117	302	55	pp	pp	ADJ
easat-5117	302	56	.	.	PUNCT
easat-5117	303	1	534–599	534–599	NUM
easat-5117	303	2	,	,	PUNCT
easat-5117	303	3	2020	2020	NUM
easat-5117	303	4	.	.	PUNCT
easat-5117	304	1	[	[	X
easat-5117	304	2	8	8	NUM
easat-5117	304	3	]	]	PUNCT
easat-5117	304	4	a.	a.	NOUN
easat-5117	304	5	joshi	joshi	PROPN
easat-5117	304	6	,	,	PUNCT
easat-5117	304	7	l.	l.	PROPN
easat-5117	304	8	bollen	bollen	PROPN
easat-5117	304	9	,	,	PUNCT
easat-5117	304	10	h.	h.	PROPN
easat-5117	304	11	hassink	hassink	PROPN
easat-5117	304	12	,	,	PUNCT
easat-5117	304	13	s.	s.	PROPN
easat-5117	304	14	de	de	PROPN
easat-5117	304	15	haes	haes	PROPN
easat-5117	304	16	,	,	PUNCT
easat-5117	304	17	and	and	CCONJ
easat-5117	304	18	w.	w.	PROPN
easat-5117	304	19	van	van	PROPN
easat-5117	304	20	grembergen	grembergen	PROPN
easat-5117	304	21	,	,	PUNCT
easat-5117	304	22	"	"	PUNCT
easat-5117	304	23	explaining	explain	VERB
easat-5117	304	24	it	it	PRON
easat-5117	304	25	governance	governance	NOUN
easat-5117	304	26	disclosure	disclosure	NOUN
easat-5117	304	27	through	through	ADP
easat-5117	304	28	the	the	DET
easat-5117	304	29	constructs	construct	NOUN
easat-5117	304	30	of	of	ADP
easat-5117	304	31	it	it	PRON
easat-5117	304	32	governance	governance	NOUN
easat-5117	304	33	maturity	maturity	NOUN
easat-5117	304	34	and	and	CCONJ
easat-5117	304	35	it	it	PRON
easat-5117	304	36	strategic	strategic	ADJ
easat-5117	304	37	role	role	NOUN
easat-5117	304	38	,	,	PUNCT
easat-5117	304	39	"	"	PUNCT
easat-5117	304	40	information	information	NOUN
easat-5117	304	41	&	&	CCONJ
easat-5117	304	42	management	management	NOUN
easat-5117	304	43	,	,	PUNCT
easat-5117	304	44	vol	vol	NOUN
easat-5117	304	45	.	.	PROPN
easat-5117	304	46	55	55	NUM
easat-5117	304	47	,	,	PUNCT
easat-5117	304	48	no	no	INTJ
easat-5117	304	49	.	.	NOUN
easat-5117	304	50	3	3	NUM
easat-5117	304	51	,	,	PUNCT
easat-5117	304	52	pp	pp	ADJ
easat-5117	304	53	.	.	PUNCT
easat-5117	304	54	368380	368380	NUM
easat-5117	304	55	,	,	PUNCT
easat-5117	304	56	2018	2018	NUM
easat-5117	304	57	.	.	PUNCT
easat-5117	305	1	https://doi.org/10.1016/j.im.2017.09.003	https://doi.org/10.1016/j.im.2017.09.003	PROPN
easat-5117	305	2	[	[	X
easat-5117	305	3	9	9	NUM
easat-5117	305	4	]	]	X
easat-5117	305	5	d.	d.	PROPN
easat-5117	305	6	haouam	haouam	PROPN
easat-5117	305	7	,	,	PUNCT
easat-5117	305	8	"	"	PUNCT
easat-5117	305	9	it	it	PRON
easat-5117	305	10	governance	governance	NOUN
easat-5117	305	11	impact	impact	NOUN
easat-5117	305	12	on	on	ADP
easat-5117	305	13	financial	financial	ADJ
easat-5117	305	14	reporting	reporting	NOUN
easat-5117	305	15	quality	quality	NOUN
easat-5117	305	16	using	use	VERB
easat-5117	305	17	cobit	cobit	ADJ
easat-5117	305	18	framework	framework	NOUN
easat-5117	305	19	,	,	PUNCT
easat-5117	305	20	"	"	PUNCT
easat-5117	305	21	global	global	ADJ
easat-5117	305	22	journal	journal	NOUN
easat-5117	305	23	of	of	ADP
easat-5117	305	24	computer	computer	NOUN
easat-5117	305	25	sciences	science	NOUN
easat-5117	305	26	:	:	PUNCT
easat-5117	305	27	theory	theory	NOUN
easat-5117	305	28	and	and	CCONJ
easat-5117	305	29	research	research	NOUN
easat-5117	305	30	,	,	PUNCT
easat-5117	305	31	vol	vol	NOUN
easat-5117	305	32	.	.	PROPN
easat-5117	305	33	10	10	NUM
easat-5117	305	34	,	,	PUNCT
easat-5117	305	35	no	no	INTJ
easat-5117	305	36	.	.	NOUN
easat-5117	305	37	1	1	NUM
easat-5117	305	38	,	,	PUNCT
easat-5117	305	39	pp	pp	ADJ
easat-5117	305	40	.	.	PUNCT
easat-5117	306	1	1–10	1–10	NOUN
easat-5117	306	2	,	,	PUNCT
easat-5117	306	3	2020	2020	NUM
easat-5117	306	4	.	.	PUNCT
easat-5117	307	1	[	[	X
easat-5117	307	2	10	10	NUM
easat-5117	307	3	]	]	X
easat-5117	307	4	d.	d.	PROPN
easat-5117	307	5	steuperaert	steuperaert	PROPN
easat-5117	307	6	,	,	PUNCT
easat-5117	307	7	"	"	PUNCT
easat-5117	307	8	cobit	cobit	VERB
easat-5117	307	9	2019	2019	NUM
easat-5117	307	10	:	:	PUNCT
easat-5117	307	11	a	a	DET
easat-5117	307	12	significant	significant	ADJ
easat-5117	307	13	update	update	NOUN
easat-5117	307	14	,	,	PUNCT
easat-5117	307	15	"	"	PUNCT
easat-5117	307	16	edpacs	edpac	NOUN
easat-5117	307	17	,	,	PUNCT
easat-5117	307	18	vol	vol	NOUN
easat-5117	307	19	.	.	PROPN
easat-5117	307	20	59	59	NUM
easat-5117	307	21	,	,	PUNCT
easat-5117	307	22	no	no	INTJ
easat-5117	307	23	.	.	NOUN
easat-5117	307	24	1	1	NUM
easat-5117	307	25	,	,	PUNCT
easat-5117	307	26	pp	pp	ADJ
easat-5117	307	27	.	.	PUNCT
easat-5117	308	1	14	14	NUM
easat-5117	308	2	-	-	SYM
easat-5117	308	3	18	18	NUM
easat-5117	308	4	,	,	PUNCT
easat-5117	308	5	2019	2019	NUM
easat-5117	308	6	.	.	PUNCT
easat-5117	309	1	[	[	X
easat-5117	309	2	11	11	NUM
easat-5117	309	3	]	]	PUNCT
easat-5117	309	4	f.	f.	PROPN
easat-5117	309	5	x.	x.	PROPN
easat-5117	309	6	adrian	adrian	PROPN
easat-5117	309	7	and	and	CCONJ
easat-5117	309	8	g.	g.	PROPN
easat-5117	309	9	wang	wang	PROPN
easat-5117	309	10	,	,	PUNCT
easat-5117	309	11	"	"	PUNCT
easat-5117	309	12	measure	measure	VERB
easat-5117	309	13	the	the	DET
easat-5117	309	14	level	level	NOUN
easat-5117	309	15	capability	capability	NOUN
easat-5117	309	16	it	it	PRON
easat-5117	309	17	governance	governance	NOUN
easat-5117	309	18	in	in	ADP
easat-5117	309	19	effectiveness	effectiveness	NOUN
easat-5117	309	20	internal	internal	ADJ
easat-5117	309	21	control	control	NOUN
easat-5117	309	22	for	for	ADP
easat-5117	309	23	cybersecurity	cybersecurity	NOUN
easat-5117	309	24	using	use	VERB
easat-5117	309	25	the	the	DET
easat-5117	309	26	cobit	cobit	NOUN
easat-5117	309	27	2019	2019	NUM
easat-5117	309	28	in	in	ADP
easat-5117	309	29	organization	organization	NOUN
easat-5117	309	30	:	:	PUNCT
easat-5117	309	31	banking	banking	NOUN
easat-5117	309	32	company	company	NOUN
easat-5117	309	33	,	,	PUNCT
easat-5117	309	34	"	"	PUNCT
easat-5117	309	35	journal	journal	NOUN
easat-5117	309	36	of	of	ADP
easat-5117	309	37	theoretical	theoretical	ADJ
easat-5117	309	38	and	and	CCONJ
easat-5117	309	39	applied	apply	VERB
easat-5117	309	40	information	information	NOUN
easat-5117	309	41	technology	technology	NOUN
easat-5117	309	42	,	,	PUNCT
easat-5117	309	43	vol	vol	NOUN
easat-5117	309	44	.	.	PROPN
easat-5117	310	1	15	15	NUM
easat-5117	310	2	,	,	PUNCT
easat-5117	310	3	no	no	INTJ
easat-5117	310	4	.	.	NOUN
easat-5117	310	5	5	5	NUM
easat-5117	310	6	,	,	PUNCT
easat-5117	310	7	pp	pp	ADJ
easat-5117	310	8	.	.	PUNCT
easat-5117	311	1	1710	1710	NUM
easat-5117	311	2	-	-	SYM
easat-5117	311	3	1723	1723	NUM
easat-5117	311	4	,	,	PUNCT
easat-5117	311	5	2023	2023	NUM
easat-5117	311	6	.	.	PUNCT
easat-5117	312	1	[	[	X
easat-5117	312	2	12	12	NUM
easat-5117	312	3	]	]	PUNCT
easat-5117	312	4	t.	t.	PROPN
easat-5117	312	5	h.	h.	PROPN
easat-5117	312	6	thabit	thabit	PROPN
easat-5117	312	7	,	,	PUNCT
easat-5117	312	8	"	"	PUNCT
easat-5117	312	9	the	the	DET
easat-5117	312	10	impact	impact	NOUN
easat-5117	312	11	of	of	ADP
easat-5117	312	12	implementing	implement	VERB
easat-5117	312	13	cobit	cobit	VERB
easat-5117	312	14	2019	2019	NUM
easat-5117	312	15	framework	framework	NOUN
easat-5117	312	16	on	on	ADP
easat-5117	312	17	reducing	reduce	VERB
easat-5117	312	18	the	the	DET
easat-5117	312	19	risks	risk	NOUN
easat-5117	312	20	of	of	ADP
easat-5117	312	21	e	e	NOUN
easat-5117	312	22	-	-	NOUN
easat-5117	312	23	audit	audit	NOUN
easat-5117	312	24	,	,	PUNCT
easat-5117	312	25	"	"	PUNCT
easat-5117	312	26	journal	journal	NOUN
easat-5117	312	27	of	of	ADP
easat-5117	312	28	prospective	prospective	ADJ
easat-5117	312	29	researches	research	NOUN
easat-5117	312	30	,	,	PUNCT
easat-5117	312	31	vol	vol	NOUN
easat-5117	312	32	.	.	PROPN
easat-5117	312	33	2	2	NUM
easat-5117	312	34	,	,	PUNCT
easat-5117	312	35	no	no	INTJ
easat-5117	312	36	.	.	NOUN
easat-5117	312	37	1	1	NUM
easat-5117	312	38	,	,	PUNCT
easat-5117	312	39	pp	pp	ADJ
easat-5117	312	40	.	.	PUNCT
easat-5117	313	1	19	19	NUM
easat-5117	313	2	-	-	SYM
easat-5117	313	3	27	27	NUM
easat-5117	313	4	,	,	PUNCT
easat-5117	313	5	2021	2021	NUM
easat-5117	313	6	.	.	PUNCT
easat-5117	314	1	[	[	X
easat-5117	314	2	13	13	NUM
easat-5117	314	3	]	]	PUNCT
easat-5117	314	4	s.	s.	PROPN
easat-5117	314	5	a.	a.	PROPN
easat-5117	314	6	h.	h.	PROPN
easat-5117	314	7	el	el	PROPN
easat-5117	314	8	sejiny	sejiny	PROPN
easat-5117	314	9	,	,	PUNCT
easat-5117	314	10	d.	d.	PROPN
easat-5117	314	11	s.	s.	PROPN
easat-5117	314	12	abdel	abdel	PROPN
easat-5117	314	13	razek	razek	PROPN
easat-5117	314	14	,	,	PUNCT
easat-5117	314	15	and	and	CCONJ
easat-5117	314	16	t.	t.	PROPN
easat-5117	314	17	k.	k.	PROPN
easat-5117	314	18	clinic	clinic	PROPN
easat-5117	314	19	,	,	PUNCT
easat-5117	314	20	"	"	PUNCT
easat-5117	314	21	the	the	DET
easat-5117	314	22	role	role	NOUN
easat-5117	314	23	of	of	ADP
easat-5117	314	24	the	the	DET
easat-5117	314	25	cobit2019	cobit2019	PROPN
easat-5117	314	26	framework	framework	NOUN
easat-5117	314	27	in	in	ADP
easat-5117	314	28	managing	manage	VERB
easat-5117	314	29	the	the	DET
easat-5117	314	30	risks	risk	NOUN
easat-5117	314	31	of	of	ADP
easat-5117	314	32	information	information	NOUN
easat-5117	314	33	technology	technology	NOUN
easat-5117	314	34	operations	operation	NOUN
easat-5117	314	35	in	in	ADP
easat-5117	314	36	iraqi	iraqi	ADJ
easat-5117	314	37	banks	bank	NOUN
easat-5117	314	38	:	:	PUNCT
easat-5117	314	39	a	a	DET
easat-5117	314	40	field	field	NOUN
easat-5117	314	41	study	study	NOUN
easat-5117	314	42	,	,	PUNCT
easat-5117	314	43	"	"	PUNCT
easat-5117	314	44	unpublished	unpublished	ADJ
easat-5117	314	45	master	master	NOUN
easat-5117	314	46	's	's	PART
easat-5117	314	47	thesis	thesis	NOUN
easat-5117	314	48	.	.	PUNCT
easat-5117	314	49	faculty	faculty	NOUN
easat-5117	314	50	of	of	ADP
easat-5117	314	51	commerce	commerce	PROPN
easat-5117	314	52	,	,	PUNCT
easat-5117	314	53	mansour	mansour	PROPN
easat-5117	314	54	university	university	PROPN
easat-5117	314	55	.	.	PUNCT
easat-5117	315	1	https://doi.org/10.1007/978-3-030-25918-1_5	https://doi.org/10.1007/978-3-030-25918-1_5	NOUN
easat-5117	315	2	,	,	PUNCT
easat-5117	315	3	2022	2022	NUM
easat-5117	315	4	.	.	PUNCT
easat-5117	316	1	[	[	X
easat-5117	316	2	14	14	NUM
easat-5117	316	3	]	]	PUNCT
easat-5117	316	4	m.	m.	NOUN
easat-5117	316	5	m.	m.	NOUN
easat-5117	316	6	s.	s.	PROPN
easat-5117	316	7	al	al	PROPN
easat-5117	316	8	far	far	ADV
easat-5117	316	9	,	,	PUNCT
easat-5117	316	10	"	"	PUNCT
easat-5117	316	11	the	the	DET
easat-5117	316	12	impact	impact	NOUN
easat-5117	316	13	of	of	ADP
easat-5117	316	14	information	information	NOUN
easat-5117	316	15	technology	technology	NOUN
easat-5117	316	16	governance	governance	NOUN
easat-5117	316	17	based	base	VERB
easat-5117	316	18	on	on	ADP
easat-5117	316	19	the	the	DET
easat-5117	316	20	dimensions	dimension	NOUN
easat-5117	316	21	of	of	ADP
easat-5117	316	22	(	(	PUNCT
easat-5117	316	23	cobit	cobit	NOUN
easat-5117	316	24	2019	2019	NUM
easat-5117	316	25	)	)	PUNCT
easat-5117	316	26	on	on	ADP
easat-5117	316	27	the	the	DET
easat-5117	316	28	quality	quality	NOUN
easat-5117	316	29	of	of	ADP
easat-5117	316	30	information	information	NOUN
easat-5117	316	31	disclosure	disclosure	NOUN
easat-5117	316	32	relating	relate	VERB
easat-5117	316	33	to	to	ADP
easat-5117	316	34	the	the	DET
easat-5117	316	35	reports	report	NOUN
easat-5117	316	36	of	of	ADP
easat-5117	316	37	governmental	governmental	ADJ
easat-5117	316	38	financial	financial	ADJ
easat-5117	316	39	management	management	NOUN
easat-5117	316	40	information	information	NOUN
easat-5117	316	41	systems	system	NOUN
easat-5117	316	42	,	,	PUNCT
easat-5117	316	43	"	"	PUNCT
easat-5117	316	44	journal	journal	NOUN
easat-5117	316	45	of	of	ADP
easat-5117	316	46	commerce	commerce	PROPN
easat-5117	316	47	,	,	PUNCT
easat-5117	316	48	ain	ain	PROPN
easat-5117	316	49	shams	shams	PROPN
easat-5117	316	50	university	university	PROPN
easat-5117	316	51	egypt	egypt	PROPN
easat-5117	316	52	,	,	PUNCT
easat-5117	316	53	vol	vol	NOUN
easat-5117	316	54	.	.	PROPN
easat-5117	316	55	15	15	NUM
easat-5117	316	56	,	,	PUNCT
easat-5117	316	57	no	no	INTJ
easat-5117	316	58	.	.	NOUN
easat-5117	316	59	1	1	NUM
easat-5117	316	60	,	,	PUNCT
easat-5117	316	61	pp	pp	ADJ
easat-5117	316	62	.	.	PUNCT
easat-5117	317	1	1	1	NUM
easat-5117	317	2	-	-	SYM
easat-5117	317	3	20	20	NUM
easat-5117	317	4	,	,	PUNCT
easat-5117	317	5	2024	2024	NUM
easat-5117	317	6	.	.	PUNCT
easat-5117	318	1	[	[	X
easat-5117	318	2	15	15	NUM
easat-5117	318	3	]	]	X
easat-5117	318	4	w.	w.	PROPN
easat-5117	318	5	mangoki	mangoki	PROPN
easat-5117	318	6	,	,	PUNCT
easat-5117	318	7	d.	d.	PROPN
easat-5117	318	8	manongga	manongga	PROPN
easat-5117	318	9	,	,	PUNCT
easat-5117	318	10	and	and	CCONJ
easat-5117	318	11	a.	a.	NOUN
easat-5117	318	12	iriani	iriani	NOUN
easat-5117	318	13	,	,	PUNCT
easat-5117	318	14	"	"	PUNCT
easat-5117	318	15	it	it	PRON
easat-5117	318	16	governance	governance	NOUN
easat-5117	318	17	design	design	NOUN
easat-5117	318	18	in	in	ADP
easat-5117	318	19	xy	xy	PROPN
easat-5117	318	20	university	university	NOUN
easat-5117	318	21	using	use	VERB
easat-5117	318	22	cobit	cobit	VERB
easat-5117	318	23	2019	2019	NUM
easat-5117	318	24	framework	framework	NOUN
easat-5117	318	25	,	,	PUNCT
easat-5117	318	26	"	"	PUNCT
easat-5117	318	27	jurnal	jurnal	ADJ
easat-5117	318	28	sistem	sistem	PROPN
easat-5117	318	29	informasi	informasi	PROPN
easat-5117	318	30	bisnis	bisnis	PROPN
easat-5117	318	31	,	,	PUNCT
easat-5117	318	32	vol	vol	NOUN
easat-5117	318	33	.	.	PROPN
easat-5117	318	34	14	14	NUM
easat-5117	318	35	,	,	PUNCT
easat-5117	318	36	no	no	INTJ
easat-5117	318	37	.	.	NOUN
easat-5117	318	38	2	2	NUM
easat-5117	318	39	,	,	PUNCT
easat-5117	318	40	pp	pp	ADJ
easat-5117	318	41	.	.	PUNCT
easat-5117	318	42	111	111	NUM
easat-5117	318	43	-	-	SYM
easat-5117	318	44	122	122	NUM
easat-5117	318	45	,	,	PUNCT
easat-5117	318	46	2024	2024	NUM
easat-5117	318	47	.	.	PUNCT
easat-5117	319	1	[	[	X
easat-5117	319	2	16	16	NUM
easat-5117	319	3	]	]	X
easat-5117	319	4	g.	g.	PROPN
easat-5117	319	5	m.	m.	PROPN
easat-5117	319	6	w.	w.	PROPN
easat-5117	319	7	tangka	tangka	PROPN
easat-5117	319	8	and	and	CCONJ
easat-5117	319	9	e.	e.	PROPN
easat-5117	319	10	lompoliu	lompoliu	PROPN
easat-5117	319	11	,	,	PUNCT
easat-5117	319	12	"	"	PUNCT
easat-5117	319	13	information	information	NOUN
easat-5117	319	14	technology	technology	NOUN
easat-5117	319	15	governance	governance	NOUN
easat-5117	319	16	using	use	VERB
easat-5117	319	17	the	the	DET
easat-5117	319	18	cobit	cobit	ADJ
easat-5117	319	19	2019	2019	NUM
easat-5117	319	20	framework	framework	NOUN
easat-5117	319	21	in	in	ADP
easat-5117	319	22	manado	manado	PROPN
easat-5117	319	23	post	post	PROPN
easat-5117	319	24	companies	company	NOUN
easat-5117	319	25	,	,	PUNCT
easat-5117	319	26	"	"	PUNCT
easat-5117	319	27	jurnal	jurnal	ADJ
easat-5117	319	28	informasi	informasi	PROPN
easat-5117	319	29	dan	dan	PROPN
easat-5117	319	30	teknologi	teknologi	PROPN
easat-5117	319	31	,	,	PUNCT
easat-5117	319	32	vol	vol	NOUN
easat-5117	319	33	.	.	PROPN
easat-5117	319	34	6	6	NUM
easat-5117	319	35	,	,	PUNCT
easat-5117	319	36	no	no	INTJ
easat-5117	319	37	.	.	NOUN
easat-5117	319	38	2	2	NUM
easat-5117	319	39	,	,	PUNCT
easat-5117	319	40	pp	pp	ADJ
easat-5117	319	41	.	.	PUNCT
easat-5117	320	1	53	53	NUM
easat-5117	320	2	-	-	SYM
easat-5117	320	3	62	62	NUM
easat-5117	320	4	,	,	PUNCT
easat-5117	320	5	2024	2024	NUM
easat-5117	320	6	.	.	PUNCT
easat-5117	321	1	[	[	X
easat-5117	321	2	17	17	NUM
easat-5117	321	3	]	]	X
easat-5117	321	4	a.	a.	PROPN
easat-5117	321	5	b.	b.	PROPN
easat-5117	321	6	sipayung	sipayung	PROPN
easat-5117	321	7	and	and	CCONJ
easat-5117	321	8	r.	r.	PROPN
easat-5117	321	9	yunis	yunis	PROPN
easat-5117	321	10	,	,	PUNCT
easat-5117	321	11	"	"	PUNCT
easat-5117	321	12	evaluation	evaluation	NOUN
easat-5117	321	13	of	of	ADP
easat-5117	321	14	information	information	NOUN
easat-5117	321	15	technology	technology	NOUN
easat-5117	321	16	governance	governance	NOUN
easat-5117	321	17	at	at	ADP
easat-5117	321	18	mikroskil	mikroskil	PROPN
easat-5117	321	19	university	university	NOUN
easat-5117	321	20	using	use	VERB
easat-5117	321	21	cobit	cobit	VERB
easat-5117	321	22	2019	2019	NUM
easat-5117	321	23	framework	framework	NOUN
easat-5117	321	24	with	with	ADP
easat-5117	321	25	bai11	bai11	ADJ
easat-5117	321	26	domain	domain	NOUN
easat-5117	321	27	,	,	PUNCT
easat-5117	321	28	"	"	PUNCT
easat-5117	321	29	international	international	ADJ
easat-5117	321	30	journal	journal	NOUN
easat-5117	321	31	of	of	ADP
easat-5117	321	32	research	research	NOUN
easat-5117	321	33	and	and	CCONJ
easat-5117	321	34	applied	apply	VERB
easat-5117	321	35	technology	technology	NOUN
easat-5117	321	36	,	,	PUNCT
easat-5117	321	37	vol	vol	NOUN
easat-5117	321	38	.	.	PROPN
easat-5117	321	39	2	2	NUM
easat-5117	321	40	,	,	PUNCT
easat-5117	321	41	no	no	INTJ
easat-5117	321	42	.	.	NOUN
easat-5117	321	43	2	2	NUM
easat-5117	321	44	,	,	PUNCT
easat-5117	321	45	pp	pp	ADJ
easat-5117	321	46	.	.	PUNCT
easat-5117	322	1	128	128	NUM
easat-5117	322	2	-	-	SYM
easat-5117	322	3	143	143	NUM
easat-5117	322	4	,	,	PUNCT
easat-5117	322	5	2022	2022	NUM
easat-5117	322	6	.	.	PUNCT
easat-5117	323	1	https://doi.org/10.34010/injuratech.v2i2.8085	https://doi.org/10.34010/injuratech.v2i2.8085	X
easat-5117	323	2	[	[	X
easat-5117	323	3	18	18	NUM
easat-5117	323	4	]	]	PUNCT
easat-5117	323	5	m.	m.	NOUN
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easat-5117	323	7	,	,	PUNCT
easat-5117	323	8	a.	a.	NOUN
easat-5117	323	9	iriani	iriani	PROPN
easat-5117	323	10	,	,	PUNCT
easat-5117	323	11	and	and	CCONJ
easat-5117	323	12	h.	h.	PROPN
easat-5117	323	13	hendry	hendry	PROPN
easat-5117	323	14	,	,	PUNCT
easat-5117	323	15	"	"	PUNCT
easat-5117	323	16	information	information	NOUN
easat-5117	323	17	technology	technology	NOUN
easat-5117	323	18	governance	governance	NOUN
easat-5117	323	19	design	design	NOUN
easat-5117	323	20	in	in	ADP
easat-5117	323	21	devops	devop	NOUN
easat-5117	323	22	-	-	PUNCT
easat-5117	323	23	based	base	VERB
easat-5117	323	24	e	e	NOUN
easat-5117	323	25	-	-	NOUN
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easat-5117	323	27	companies	company	NOUN
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easat-5117	323	29	cobit	cobit	VERB
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easat-5117	323	31	framework	framework	NOUN
easat-5117	323	32	,	,	PUNCT
easat-5117	323	33	"	"	PUNCT
easat-5117	323	34	intensif	intensif	NOUN
easat-5117	323	35	:	:	PUNCT
easat-5117	323	36	jurnal	jurnal	ADJ
easat-5117	323	37	ilmiah	ilmiah	PROPN
easat-5117	323	38	penelitian	penelitian	PROPN
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easat-5117	323	41	teknologi	teknologi	PROPN
easat-5117	323	42	sistem	sistem	PROPN
easat-5117	323	43	informasi	informasi	PROPN
easat-5117	323	44	,	,	PUNCT
easat-5117	323	45	vol	vol	NOUN
easat-5117	323	46	.	.	PROPN
easat-5117	323	47	6	6	NUM
easat-5117	323	48	,	,	PUNCT
easat-5117	323	49	no	no	INTJ
easat-5117	323	50	.	.	NOUN
easat-5117	323	51	2	2	NUM
easat-5117	323	52	,	,	PUNCT
easat-5117	323	53	pp	pp	ADJ
easat-5117	323	54	.	.	PUNCT
easat-5117	323	55	233	233	NUM
easat-5117	323	56	-	-	SYM
easat-5117	323	57	252	252	NUM
easat-5117	323	58	,	,	PUNCT
easat-5117	323	59	2022	2022	NUM
easat-5117	323	60	.	.	PUNCT
easat-5117	324	1	[	[	X
easat-5117	324	2	19	19	NUM
easat-5117	324	3	]	]	X
easat-5117	324	4	j.	j.	PROPN
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easat-5117	324	6	,	,	PUNCT
easat-5117	324	7	w.	w.	PROPN
easat-5117	324	8	black	black	PROPN
easat-5117	324	9	,	,	PUNCT
easat-5117	324	10	b.	b.	PROPN
easat-5117	324	11	y.	y.	PROPN
easat-5117	324	12	a.	a.	PROPN
easat-5117	324	13	babin	babin	PROPN
easat-5117	324	14	,	,	PUNCT
easat-5117	324	15	r.	r.	PROPN
easat-5117	324	16	anderson	anderson	PROPN
easat-5117	324	17	,	,	PUNCT
easat-5117	324	18	and	and	CCONJ
easat-5117	324	19	r.	r.	PROPN
easat-5117	324	20	tatham	tatham	PROPN
easat-5117	324	21	,	,	PUNCT
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easat-5117	324	23	data	datum	NOUN
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easat-5117	324	25	,	,	PUNCT
easat-5117	324	26	7th	7th	ADJ
easat-5117	324	27	ed	ed	NOUN
easat-5117	324	28	.	.	PUNCT
easat-5117	325	1	new	new	PROPN
easat-5117	325	2	jersey	jersey	PROPN
easat-5117	325	3	:	:	PUNCT
easat-5117	325	4	pearson	pearson	PROPN
easat-5117	325	5	prentice	prentice	PROPN
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easat-5117	325	7	,	,	PUNCT
easat-5117	325	8	2010	2010	NUM
easat-5117	325	9	.	.	PUNCT
easat-5117	326	1	[	[	X
easat-5117	326	2	20	20	NUM
easat-5117	326	3	]	]	X
easat-5117	326	4	g.	g.	PROPN
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easat-5117	326	8	partial	partial	ADJ
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easat-5117	326	13	structural	structural	ADJ
easat-5117	326	14	equation	equation	NOUN
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easat-5117	327	1	asheboro	asheboro	PROPN
easat-5117	327	2	:	:	PUNCT
easat-5117	327	3	statistical	statistical	ADJ
easat-5117	327	4	associates	associate	NOUN
easat-5117	327	5	,	,	PUNCT
easat-5117	327	6	2016	2016	NUM
easat-5117	327	7	.	.	PUNCT
easat-5117	328	1	https://doi.org/10.30845/ijbss.v12n4p6	https://doi.org/10.30845/ijbss.v12n4p6	PROPN
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easat-5117	328	3	https://doi.org/10.1016/j.im.2017.09.003	https://doi.org/10.1016/j.im.2017.09.003	PROPN
easat-5117	328	4	https://doi.org/10.1007/978-3-030-25918-1_5	https://doi.org/10.1007/978-3-030-25918-1_5	SYM
easat-5117	328	5	https://doi.org/10.34010/injuratech.v2i2.8085	https://doi.org/10.34010/injuratech.v2i2.8085	PROPN