id	sid	tid	token	lemma	pos
easat-5693	1	1	edelweiss	edelweiss	PROPN
easat-5693	1	2	applied	apply	VERB
easat-5693	1	3	science	science	NOUN
easat-5693	1	4	and	and	CCONJ
easat-5693	1	5	technology	technology	NOUN
easat-5693	1	6	issn	issn	PROPN
easat-5693	1	7	:	:	PUNCT
easat-5693	1	8	2576	2576	NUM
easat-5693	1	9	-	-	SYM
easat-5693	1	10	8484	8484	NUM
easat-5693	1	11	vol	vol	NOUN
easat-5693	1	12	.	.	PROPN
easat-5693	2	1	9	9	NUM
easat-5693	2	2	,	,	PUNCT
easat-5693	2	3	no	no	INTJ
easat-5693	2	4	.	.	NOUN
easat-5693	2	5	3	3	NUM
easat-5693	2	6	,	,	PUNCT
easat-5693	2	7	1819	1819	NUM
easat-5693	2	8	-	-	SYM
easat-5693	2	9	1842	1842	NUM
easat-5693	2	10	2025	2025	NUM
easat-5693	2	11	publisher	publisher	NOUN
easat-5693	2	12	:	:	PUNCT
easat-5693	2	13	learning	learn	VERB
easat-5693	2	14	gate	gate	NOUN
easat-5693	2	15	doi	doi	PROPN
easat-5693	2	16	:	:	PUNCT
easat-5693	2	17	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	2	18	©	©	PROPN
easat-5693	2	19	2025	2025	NUM
easat-5693	2	20	by	by	ADP
easat-5693	2	21	the	the	DET
easat-5693	2	22	authors	author	NOUN
easat-5693	2	23	;	;	PUNCT
easat-5693	2	24	licensee	licensee	PROPN
easat-5693	2	25	learning	learning	NOUN
easat-5693	2	26	gate	gate	NOUN
easat-5693	3	1	©	©	PROPN
easat-5693	3	2	2025	2025	NUM
easat-5693	3	3	by	by	ADP
easat-5693	3	4	the	the	DET
easat-5693	3	5	authors	author	NOUN
easat-5693	3	6	;	;	PUNCT
easat-5693	3	7	licensee	licensee	PROPN
easat-5693	3	8	learning	learning	NOUN
easat-5693	3	9	gate	gate	NOUN
easat-5693	3	10	history	history	NOUN
easat-5693	3	11	:	:	PUNCT
easat-5693	3	12	received	receive	VERB
easat-5693	3	13	:	:	PUNCT
easat-5693	3	14	9	9	NUM
easat-5693	3	15	january	january	NOUN
easat-5693	3	16	2025	2025	NUM
easat-5693	3	17	;	;	PUNCT
easat-5693	3	18	revised	revise	VERB
easat-5693	3	19	:	:	PUNCT
easat-5693	3	20	19	19	NUM
easat-5693	3	21	march	march	NOUN
easat-5693	3	22	2025	2025	NUM
easat-5693	3	23	;	;	PUNCT
easat-5693	3	24	accepted	accept	VERB
easat-5693	3	25	:	:	PUNCT
easat-5693	3	26	19	19	NUM
easat-5693	3	27	march	march	NOUN
easat-5693	3	28	2025	2025	NUM
easat-5693	3	29	;	;	PUNCT
easat-5693	3	30	published	publish	VERB
easat-5693	3	31	:	:	PUNCT
easat-5693	3	32	22	22	NUM
easat-5693	3	33	march	march	NOUN
easat-5693	3	34	2025	2025	NUM
easat-5693	3	35	*	*	PUNCT
easat-5693	3	36	correspondence	correspondence	NOUN
easat-5693	3	37	:	:	PUNCT
easat-5693	3	38	marwanto002@binus.ac.id	marwanto002@binus.ac.id	PROPN
easat-5693	3	39	the	the	DET
easat-5693	3	40	influence	influence	NOUN
easat-5693	3	41	of	of	ADP
easat-5693	3	42	audit	audit	NOUN
easat-5693	3	43	quality	quality	NOUN
easat-5693	3	44	,	,	PUNCT
easat-5693	3	45	the	the	DET
easat-5693	3	46	use	use	NOUN
easat-5693	3	47	of	of	ADP
easat-5693	3	48	information	information	NOUN
easat-5693	3	49	technology	technology	NOUN
easat-5693	3	50	,	,	PUNCT
easat-5693	3	51	management	management	NOUN
easat-5693	3	52	support	support	NOUN
easat-5693	3	53	,	,	PUNCT
easat-5693	3	54	and	and	CCONJ
easat-5693	3	55	the	the	DET
easat-5693	3	56	application	application	NOUN
easat-5693	3	57	of	of	ADP
easat-5693	3	58	guidelines	guideline	NOUN
easat-5693	3	59	on	on	ADP
easat-5693	3	60	the	the	DET
easat-5693	3	61	effectiveness	effectiveness	NOUN
easat-5693	3	62	of	of	ADP
easat-5693	3	63	internal	internal	ADJ
easat-5693	3	64	audit	audit	NOUN
easat-5693	3	65	in	in	ADP
easat-5693	3	66	preventing	prevent	VERB
easat-5693	3	67	and	and	CCONJ
easat-5693	3	68	detecting	detect	VERB
easat-5693	3	69	fraud	fraud	NOUN
easat-5693	3	70	in	in	ADP
easat-5693	3	71	hospitals	hospital	NOUN
easat-5693	3	72	marwanto1	marwanto1	NOUN
easat-5693	3	73	*	*	NOUN
easat-5693	3	74	,	,	PUNCT
easat-5693	3	75	gatot	gatot	VERB
easat-5693	3	76	soepriyanto2	soepriyanto2	NOUN
easat-5693	3	77	1,2department	1,2department	NUM
easat-5693	3	78	of	of	ADP
easat-5693	3	79	accounting	accounting	NOUN
easat-5693	3	80	,	,	PUNCT
easat-5693	3	81	school	school	NOUN
easat-5693	3	82	of	of	ADP
easat-5693	3	83	accounting	accounting	NOUN
easat-5693	3	84	-	-	PUNCT
easat-5693	3	85	master	master	NOUN
easat-5693	3	86	of	of	ADP
easat-5693	3	87	accounting	accounting	PROPN
easat-5693	3	88	,	,	PUNCT
easat-5693	3	89	bina	bina	PROPN
easat-5693	3	90	nusantara	nusantara	PROPN
easat-5693	3	91	university	university	PROPN
easat-5693	3	92	,	,	PUNCT
easat-5693	3	93	jakarta	jakarta	PROPN
easat-5693	3	94	11480	11480	NUM
easat-5693	3	95	,	,	PUNCT
easat-5693	3	96	indonesia	indonesia	PROPN
easat-5693	3	97	;	;	PUNCT
easat-5693	3	98	marwanto002@binus.ac.id	marwanto002@binus.ac.id	PROPN
easat-5693	3	99	(	(	PUNCT
easat-5693	3	100	m.	m.	NOUN
easat-5693	3	101	)	)	PUNCT
easat-5693	3	102	.	.	PUNCT
easat-5693	4	1	abstract	abstract	ADJ
easat-5693	4	2	:	:	PUNCT
easat-5693	4	3	this	this	DET
easat-5693	4	4	study	study	NOUN
easat-5693	4	5	aims	aim	VERB
easat-5693	4	6	to	to	PART
easat-5693	4	7	identify	identify	VERB
easat-5693	4	8	the	the	DET
easat-5693	4	9	effect	effect	NOUN
easat-5693	4	10	of	of	ADP
easat-5693	4	11	internal	internal	ADJ
easat-5693	4	12	audit	audit	NOUN
easat-5693	4	13	quality	quality	NOUN
easat-5693	4	14	,	,	PUNCT
easat-5693	4	15	the	the	DET
easat-5693	4	16	use	use	NOUN
easat-5693	4	17	of	of	ADP
easat-5693	4	18	information	information	NOUN
easat-5693	4	19	technology	technology	NOUN
easat-5693	4	20	,	,	PUNCT
easat-5693	4	21	management	management	NOUN
easat-5693	4	22	support	support	NOUN
easat-5693	4	23	,	,	PUNCT
easat-5693	4	24	and	and	CCONJ
easat-5693	4	25	the	the	DET
easat-5693	4	26	implementation	implementation	NOUN
easat-5693	4	27	of	of	ADP
easat-5693	4	28	spi	spi	PROPN
easat-5693	4	29	guidelines	guideline	NOUN
easat-5693	4	30	on	on	ADP
easat-5693	4	31	the	the	DET
easat-5693	4	32	effectiveness	effectiveness	NOUN
easat-5693	4	33	of	of	ADP
easat-5693	4	34	internal	internal	ADJ
easat-5693	4	35	audits	audits	NOUN
easat-5693	4	36	in	in	ADP
easat-5693	4	37	preventing	prevent	VERB
easat-5693	4	38	and	and	CCONJ
easat-5693	4	39	detecting	detect	VERB
easat-5693	4	40	fraud	fraud	NOUN
easat-5693	4	41	.	.	PUNCT
easat-5693	5	1	quantitative	quantitative	ADJ
easat-5693	5	2	research	research	NOUN
easat-5693	5	3	using	use	VERB
easat-5693	5	4	the	the	DET
easat-5693	5	5	partial	partial	ADJ
easat-5693	5	6	least	least	ADJ
easat-5693	5	7	squaresstructural	squaresstructural	ADJ
easat-5693	5	8	equation	equation	NOUN
easat-5693	5	9	modeling	modeling	NOUN
easat-5693	5	10	(	(	PUNCT
easat-5693	5	11	pls	pls	INTJ
easat-5693	5	12	-	-	PUNCT
easat-5693	5	13	sem	sem	NOUN
easat-5693	5	14	)	)	PUNCT
easat-5693	5	15	method	method	NOUN
easat-5693	5	16	was	be	AUX
easat-5693	5	17	conducted	conduct	VERB
easat-5693	5	18	on	on	ADP
easat-5693	5	19	385	385	NUM
easat-5693	5	20	hospital	hospital	NOUN
easat-5693	5	21	internal	internal	ADJ
easat-5693	5	22	auditors	auditor	NOUN
easat-5693	5	23	from	from	ADP
easat-5693	5	24	all	all	ADV
easat-5693	5	25	over	over	ADP
easat-5693	5	26	indonesia	indonesia	PROPN
easat-5693	5	27	through	through	ADP
easat-5693	5	28	online	online	ADJ
easat-5693	5	29	questionnaires	questionnaire	NOUN
easat-5693	5	30	filled	fill	VERB
easat-5693	5	31	out	out	ADP
easat-5693	5	32	on	on	ADP
easat-5693	5	33	google	google	PROPN
easat-5693	5	34	forms	form	NOUN
easat-5693	5	35	.	.	PUNCT
easat-5693	6	1	the	the	DET
easat-5693	6	2	results	result	NOUN
easat-5693	6	3	of	of	ADP
easat-5693	6	4	hypothesis	hypothesis	NOUN
easat-5693	6	5	testing	testing	NOUN
easat-5693	6	6	with	with	ADP
easat-5693	6	7	a	a	DET
easat-5693	6	8	two	two	NUM
easat-5693	6	9	-	-	PUNCT
easat-5693	6	10	tailed	tail	VERB
easat-5693	6	11	t	t	NOUN
easat-5693	6	12	-	-	PUNCT
easat-5693	6	13	test	test	NOUN
easat-5693	6	14	on	on	ADP
easat-5693	6	15	the	the	DET
easat-5693	6	16	pls	pls	PROPN
easat-5693	6	17	-	-	PUNCT
easat-5693	6	18	sem	sem	NOUN
easat-5693	6	19	inner	inner	ADJ
easat-5693	6	20	model	model	NOUN
easat-5693	6	21	construct	construct	NOUN
easat-5693	6	22	concluded	conclude	VERB
easat-5693	6	23	that	that	SCONJ
easat-5693	6	24	the	the	DET
easat-5693	6	25	variables	variable	NOUN
easat-5693	6	26	of	of	ADP
easat-5693	6	27	guideline	guideline	NOUN
easat-5693	6	28	implementation	implementation	NOUN
easat-5693	6	29	,	,	PUNCT
easat-5693	6	30	audit	audit	NOUN
easat-5693	6	31	quality	quality	NOUN
easat-5693	6	32	,	,	PUNCT
easat-5693	6	33	and	and	CCONJ
easat-5693	6	34	management	management	NOUN
easat-5693	6	35	support	support	NOUN
easat-5693	6	36	have	have	VERB
easat-5693	6	37	a	a	DET
easat-5693	6	38	significant	significant	ADJ
easat-5693	6	39	influence	influence	NOUN
easat-5693	6	40	on	on	ADP
easat-5693	6	41	the	the	DET
easat-5693	6	42	effectiveness	effectiveness	NOUN
easat-5693	6	43	of	of	ADP
easat-5693	6	44	internal	internal	ADJ
easat-5693	6	45	audits	audits	NOUN
easat-5693	6	46	in	in	ADP
easat-5693	6	47	preventing	prevent	VERB
easat-5693	6	48	and	and	CCONJ
easat-5693	6	49	detecting	detect	VERB
easat-5693	6	50	fraud	fraud	NOUN
easat-5693	6	51	.	.	PUNCT
easat-5693	7	1	the	the	DET
easat-5693	7	2	application	application	NOUN
easat-5693	7	3	of	of	ADP
easat-5693	7	4	guidelines	guideline	NOUN
easat-5693	7	5	has	have	VERB
easat-5693	7	6	a	a	DET
easat-5693	7	7	very	very	ADV
easat-5693	7	8	high	high	ADJ
easat-5693	7	9	influence	influence	NOUN
easat-5693	7	10	on	on	ADP
easat-5693	7	11	the	the	DET
easat-5693	7	12	effectiveness	effectiveness	NOUN
easat-5693	7	13	of	of	ADP
easat-5693	7	14	internal	internal	ADJ
easat-5693	7	15	audits	audits	NOUN
easat-5693	7	16	in	in	ADP
easat-5693	7	17	preventing	prevent	VERB
easat-5693	7	18	and	and	CCONJ
easat-5693	7	19	detecting	detect	VERB
easat-5693	7	20	fraud	fraud	NOUN
easat-5693	7	21	at	at	ADP
easat-5693	7	22	the	the	DET
easat-5693	7	23	structural	structural	ADJ
easat-5693	7	24	level	level	NOUN
easat-5693	7	25	.	.	PUNCT
easat-5693	8	1	coefficient	coefficient	NOUN
easat-5693	8	2	of	of	ADP
easat-5693	8	3	determination	determination	NOUN
easat-5693	8	4	testing	testing	NOUN
easat-5693	8	5	shows	show	VERB
easat-5693	8	6	that	that	SCONJ
easat-5693	8	7	the	the	DET
easat-5693	8	8	joint	joint	ADJ
easat-5693	8	9	effect	effect	NOUN
easat-5693	8	10	of	of	ADP
easat-5693	8	11	audit	audit	NOUN
easat-5693	8	12	quality	quality	NOUN
easat-5693	8	13	,	,	PUNCT
easat-5693	8	14	the	the	DET
easat-5693	8	15	use	use	NOUN
easat-5693	8	16	of	of	ADP
easat-5693	8	17	information	information	NOUN
easat-5693	8	18	technology	technology	NOUN
easat-5693	8	19	,	,	PUNCT
easat-5693	8	20	management	management	NOUN
easat-5693	8	21	support	support	NOUN
easat-5693	8	22	,	,	PUNCT
easat-5693	8	23	and	and	CCONJ
easat-5693	8	24	the	the	DET
easat-5693	8	25	implementation	implementation	NOUN
easat-5693	8	26	of	of	ADP
easat-5693	8	27	guidelines	guideline	NOUN
easat-5693	8	28	has	have	VERB
easat-5693	8	29	a	a	DET
easat-5693	8	30	high	high	ADJ
easat-5693	8	31	effect	effect	NOUN
easat-5693	8	32	on	on	ADP
easat-5693	8	33	the	the	DET
easat-5693	8	34	effectiveness	effectiveness	NOUN
easat-5693	8	35	of	of	ADP
easat-5693	8	36	internal	internal	ADJ
easat-5693	8	37	audits	audits	NOUN
easat-5693	8	38	in	in	ADP
easat-5693	8	39	preventing	prevent	VERB
easat-5693	8	40	and	and	CCONJ
easat-5693	8	41	detecting	detect	VERB
easat-5693	8	42	fraud	fraud	NOUN
easat-5693	8	43	.	.	PUNCT
easat-5693	9	1	this	this	DET
easat-5693	9	2	study	study	NOUN
easat-5693	9	3	provides	provide	VERB
easat-5693	9	4	practical	practical	ADJ
easat-5693	9	5	implications	implication	NOUN
easat-5693	9	6	for	for	ADP
easat-5693	9	7	hospitals	hospital	NOUN
easat-5693	9	8	to	to	PART
easat-5693	9	9	improve	improve	VERB
easat-5693	9	10	audit	audit	NOUN
easat-5693	9	11	quality	quality	NOUN
easat-5693	9	12	,	,	PUNCT
easat-5693	9	13	utilize	utilize	VERB
easat-5693	9	14	information	information	NOUN
easat-5693	9	15	technology	technology	NOUN
easat-5693	9	16	,	,	PUNCT
easat-5693	9	17	enhance	enhance	VERB
easat-5693	9	18	management	management	NOUN
easat-5693	9	19	support	support	NOUN
easat-5693	9	20	,	,	PUNCT
easat-5693	9	21	and	and	CCONJ
easat-5693	9	22	implement	implement	VERB
easat-5693	9	23	spi	spi	NOUN
easat-5693	9	24	organizational	organizational	ADJ
easat-5693	9	25	guidelines	guideline	NOUN
easat-5693	9	26	in	in	ADP
easat-5693	9	27	the	the	DET
easat-5693	9	28	internal	internal	ADJ
easat-5693	9	29	audit	audit	NOUN
easat-5693	9	30	process	process	NOUN
easat-5693	9	31	to	to	PART
easat-5693	9	32	encourage	encourage	VERB
easat-5693	9	33	internal	internal	ADJ
easat-5693	9	34	audit	audit	NOUN
easat-5693	9	35	effectiveness	effectiveness	NOUN
easat-5693	9	36	in	in	ADP
easat-5693	9	37	fraud	fraud	NOUN
easat-5693	9	38	prevention	prevention	NOUN
easat-5693	9	39	and	and	CCONJ
easat-5693	9	40	detection	detection	NOUN
easat-5693	9	41	.	.	PUNCT
easat-5693	10	1	further	further	ADJ
easat-5693	10	2	research	research	NOUN
easat-5693	10	3	is	be	AUX
easat-5693	10	4	expected	expect	VERB
easat-5693	10	5	to	to	PART
easat-5693	10	6	be	be	AUX
easat-5693	10	7	developed	develop	VERB
easat-5693	10	8	by	by	ADP
easat-5693	10	9	examining	examine	VERB
easat-5693	10	10	other	other	ADJ
easat-5693	10	11	factors	factor	NOUN
easat-5693	10	12	that	that	PRON
easat-5693	10	13	can	can	AUX
easat-5693	10	14	affect	affect	VERB
easat-5693	10	15	the	the	DET
easat-5693	10	16	effectiveness	effectiveness	NOUN
easat-5693	10	17	of	of	ADP
easat-5693	10	18	internal	internal	ADJ
easat-5693	10	19	audits	audits	NOUN
easat-5693	10	20	in	in	ADP
easat-5693	10	21	preventing	prevent	VERB
easat-5693	10	22	and	and	CCONJ
easat-5693	10	23	detecting	detect	VERB
easat-5693	10	24	fraud	fraud	NOUN
easat-5693	10	25	.	.	PUNCT
easat-5693	11	1	keywords	keyword	NOUN
easat-5693	11	2	:	:	PUNCT
easat-5693	11	3	hospital	hospital	PROPN
easat-5693	11	4	spi	spi	PROPN
easat-5693	11	5	,	,	PUNCT
easat-5693	11	6	implementation	implementation	NOUN
easat-5693	11	7	of	of	ADP
easat-5693	11	8	guidelines	guideline	NOUN
easat-5693	11	9	,	,	PUNCT
easat-5693	11	10	internal	internal	ADJ
easat-5693	11	11	audit	audit	NOUN
easat-5693	11	12	quality	quality	NOUN
easat-5693	11	13	,	,	PUNCT
easat-5693	11	14	internal	internal	ADJ
easat-5693	11	15	auditors	auditor	NOUN
easat-5693	11	16	,	,	PUNCT
easat-5693	11	17	management	management	NOUN
easat-5693	11	18	support	support	NOUN
easat-5693	11	19	,	,	PUNCT
easat-5693	11	20	use	use	NOUN
easat-5693	11	21	of	of	ADP
easat-5693	11	22	information	information	NOUN
easat-5693	11	23	technology	technology	NOUN
easat-5693	11	24	.	.	PUNCT
easat-5693	12	1	1	1	X
easat-5693	12	2	.	.	X
easat-5693	12	3	introduction	introduction	NOUN
easat-5693	12	4	internal	internal	ADJ
easat-5693	12	5	auditors	auditor	NOUN
easat-5693	12	6	are	be	AUX
easat-5693	12	7	responsible	responsible	ADJ
easat-5693	12	8	for	for	ADP
easat-5693	12	9	carrying	carry	VERB
easat-5693	12	10	out	out	ADP
easat-5693	12	11	the	the	DET
easat-5693	12	12	internal	internal	ADJ
easat-5693	12	13	audit	audit	NOUN
easat-5693	12	14	process	process	NOUN
easat-5693	12	15	to	to	PART
easat-5693	12	16	ensure	ensure	VERB
easat-5693	12	17	the	the	DET
easat-5693	12	18	effectiveness	effectiveness	NOUN
easat-5693	12	19	of	of	ADP
easat-5693	12	20	the	the	DET
easat-5693	12	21	internal	internal	ADJ
easat-5693	12	22	control	control	NOUN
easat-5693	12	23	system	system	NOUN
easat-5693	12	24	in	in	ADP
easat-5693	12	25	an	an	DET
easat-5693	12	26	organization	organization	NOUN
easat-5693	12	27	.	.	PUNCT
easat-5693	13	1	internal	internal	ADJ
easat-5693	13	2	audit	audit	NOUN
easat-5693	13	3	is	be	AUX
easat-5693	13	4	an	an	DET
easat-5693	13	5	activity	activity	NOUN
easat-5693	13	6	that	that	PRON
easat-5693	13	7	provides	provide	VERB
easat-5693	13	8	adequate	adequate	ADJ
easat-5693	13	9	assurance	assurance	NOUN
easat-5693	13	10	and	and	CCONJ
easat-5693	13	11	provides	provide	VERB
easat-5693	13	12	consultation	consultation	NOUN
easat-5693	13	13	that	that	PRON
easat-5693	13	14	has	have	VERB
easat-5693	13	15	the	the	DET
easat-5693	13	16	potential	potential	NOUN
easat-5693	13	17	to	to	PART
easat-5693	13	18	prevent	prevent	VERB
easat-5693	13	19	fraud	fraud	NOUN
easat-5693	13	20	in	in	ADP
easat-5693	13	21	the	the	DET
easat-5693	13	22	organization	organization	NOUN
easat-5693	13	23	[	[	X
easat-5693	13	24	1	1	NUM
easat-5693	13	25	-	-	SYM
easat-5693	13	26	4	4	NUM
easat-5693	13	27	]	]	PUNCT
easat-5693	13	28	.	.	PUNCT
easat-5693	14	1	billions	billion	NOUN
easat-5693	14	2	of	of	ADP
easat-5693	14	3	dollars	dollar	NOUN
easat-5693	14	4	are	be	AUX
easat-5693	14	5	lost	lose	VERB
easat-5693	14	6	each	each	DET
easat-5693	14	7	year	year	NOUN
easat-5693	14	8	to	to	PART
easat-5693	14	9	fraud	fraud	VERB
easat-5693	14	10	and	and	CCONJ
easat-5693	14	11	corruption	corruption	NOUN
easat-5693	14	12	resulting	result	VERB
easat-5693	14	13	in	in	ADP
easat-5693	14	14	inefficiencies	inefficiency	NOUN
easat-5693	14	15	,	,	PUNCT
easat-5693	14	16	project	project	NOUN
easat-5693	14	17	failures	failure	NOUN
easat-5693	14	18	,	,	PUNCT
easat-5693	14	19	financial	financial	ADJ
easat-5693	14	20	constraints	constraint	NOUN
easat-5693	14	21	,	,	PUNCT
easat-5693	14	22	organizational	organizational	ADJ
easat-5693	14	23	failures	failure	NOUN
easat-5693	14	24	,	,	PUNCT
easat-5693	14	25	and	and	CCONJ
easat-5693	14	26	in	in	ADP
easat-5693	14	27	extreme	extreme	ADJ
easat-5693	14	28	cases	case	NOUN
easat-5693	14	29	,	,	PUNCT
easat-5693	14	30	humanitarian	humanitarian	ADJ
easat-5693	14	31	disasters	disaster	NOUN
easat-5693	14	32	[	[	X
easat-5693	14	33	5	5	NUM
easat-5693	14	34	]	]	PUNCT
easat-5693	14	35	.	.	PUNCT
easat-5693	15	1	there	there	PRON
easat-5693	15	2	is	be	VERB
easat-5693	15	3	no	no	DET
easat-5693	15	4	such	such	ADJ
easat-5693	15	5	thing	thing	NOUN
easat-5693	15	6	as	as	ADP
easat-5693	15	7	fraud	fraud	NOUN
easat-5693	15	8	,	,	PUNCT
easat-5693	15	9	and	and	CCONJ
easat-5693	15	10	there	there	PRON
easat-5693	15	11	is	be	VERB
easat-5693	15	12	no	no	DET
easat-5693	15	13	institution	institution	NOUN
easat-5693	15	14	or	or	CCONJ
easat-5693	15	15	company	company	NOUN
easat-5693	15	16	that	that	PRON
easat-5693	15	17	is	be	AUX
easat-5693	15	18	completely	completely	ADV
easat-5693	15	19	free	free	ADJ
easat-5693	15	20	from	from	ADP
easat-5693	15	21	the	the	DET
easat-5693	15	22	possibility	possibility	NOUN
easat-5693	15	23	of	of	ADP
easat-5693	15	24	fraud	fraud	NOUN
easat-5693	15	25	[	[	X
easat-5693	15	26	6	6	NUM
easat-5693	15	27	]	]	PUNCT
easat-5693	15	28	.	.	PUNCT
easat-5693	16	1	every	every	DET
easat-5693	16	2	organization	organization	NOUN
easat-5693	16	3	faces	face	VERB
easat-5693	16	4	the	the	DET
easat-5693	16	5	risk	risk	NOUN
easat-5693	16	6	of	of	ADP
easat-5693	16	7	fraud	fraud	NOUN
easat-5693	16	8	.	.	PUNCT
easat-5693	17	1	the	the	DET
easat-5693	17	2	2024	2024	NUM
easat-5693	17	3	report	report	NOUN
easat-5693	17	4	to	to	ADP
easat-5693	17	5	the	the	DET
easat-5693	17	6	nations	nation	NOUN
easat-5693	17	7	occupational	occupational	PROPN
easat-5693	17	8	fraud	fraud	PROPN
easat-5693	17	9	reports	report	VERB
easat-5693	17	10	1,921	1,921	NUM
easat-5693	17	11	cases	case	NOUN
easat-5693	17	12	of	of	ADP
easat-5693	17	13	occupational	occupational	ADJ
easat-5693	17	14	fraud	fraud	NOUN
easat-5693	17	15	investigated	investigate	VERB
easat-5693	17	16	from	from	ADP
easat-5693	17	17	138	138	NUM
easat-5693	17	18	countries	country	NOUN
easat-5693	17	19	,	,	PUNCT
easat-5693	17	20	with	with	ADP
easat-5693	17	21	25	25	NUM
easat-5693	17	22	of	of	ADP
easat-5693	17	23	them	they	PRON
easat-5693	17	24	from	from	ADP
easat-5693	17	25	indonesia	indonesia	PROPN
easat-5693	17	26	,	,	PUNCT
easat-5693	17	27	causing	cause	VERB
easat-5693	17	28	a	a	DET
easat-5693	17	29	total	total	ADJ
easat-5693	17	30	loss	loss	NOUN
easat-5693	17	31	of	of	ADP
easat-5693	17	32	more	more	ADJ
easat-5693	17	33	than	than	ADP
easat-5693	17	34	3.5	3.5	NUM
easat-5693	17	35	billion	billion	NUM
easat-5693	17	36	dollars	dollar	NOUN
easat-5693	17	37	[	[	X
easat-5693	17	38	6	6	NUM
easat-5693	17	39	]	]	PUNCT
easat-5693	17	40	.	.	PUNCT
easat-5693	18	1	this	this	DET
easat-5693	18	2	report	report	NOUN
easat-5693	18	3	states	state	VERB
easat-5693	18	4	that	that	SCONJ
easat-5693	18	5	43	43	NUM
easat-5693	18	6	%	%	NOUN
easat-5693	18	7	of	of	ADP
easat-5693	18	8	fraud	fraud	NOUN
easat-5693	18	9	cases	case	NOUN
easat-5693	18	10	are	be	AUX
easat-5693	18	11	revealed	reveal	VERB
easat-5693	18	12	due	due	ADP
easat-5693	18	13	to	to	ADP
easat-5693	18	14	information	information	NOUN
easat-5693	18	15	from	from	ADP
easat-5693	18	16	whistleblowers	whistleblower	NOUN
easat-5693	18	17	,	,	PUNCT
easat-5693	18	18	then	then	ADV
easat-5693	18	19	internal	internal	ADJ
easat-5693	18	20	audits	audits	NOUN
easat-5693	18	21	(	(	PUNCT
easat-5693	18	22	14	14	NUM
easat-5693	18	23	%	%	NOUN
easat-5693	18	24	)	)	PUNCT
easat-5693	18	25	and	and	CCONJ
easat-5693	18	26	management	management	NOUN
easat-5693	18	27	reviews	review	NOUN
easat-5693	18	28	(	(	PUNCT
easat-5693	18	29	13	13	NUM
easat-5693	18	30	%	%	NOUN
easat-5693	18	31	)	)	PUNCT
easat-5693	18	32	.	.	PUNCT
easat-5693	19	1	the	the	DET
easat-5693	19	2	results	result	NOUN
easat-5693	19	3	of	of	ADP
easat-5693	19	4	the	the	DET
easat-5693	19	5	indonesian	indonesian	PROPN
easat-5693	19	6	fraud	fraud	PROPN
easat-5693	19	7	survey	survey	PROPN
easat-5693	19	8	(	(	PUNCT
easat-5693	19	9	sfi	sfi	NOUN
easat-5693	19	10	)	)	PUNCT
easat-5693	19	11	show	show	VERB
easat-5693	19	12	that	that	SCONJ
easat-5693	19	13	the	the	DET
easat-5693	19	14	most	most	ADV
easat-5693	19	15	common	common	ADJ
easat-5693	19	16	frauds	fraud	NOUN
easat-5693	19	17	that	that	PRON
easat-5693	19	18	cause	cause	VERB
easat-5693	19	19	the	the	DET
easat-5693	19	20	largest	large	ADJ
easat-5693	19	21	losses	loss	NOUN
easat-5693	19	22	in	in	ADP
easat-5693	19	23	indonesia	indonesia	PROPN
easat-5693	19	24	are	be	AUX
easat-5693	19	25	corruption	corruption	NOUN
easat-5693	19	26	(	(	PUNCT
easat-5693	19	27	167	167	NUM
easat-5693	19	28	cases	case	NOUN
easat-5693	19	29	)	)	PUNCT
easat-5693	19	30	,	,	PUNCT
easat-5693	19	31	misuse	misuse	NOUN
easat-5693	19	32	of	of	ADP
easat-5693	19	33	state	state	NOUN
easat-5693	19	34	/	/	SYM
easat-5693	19	35	corporate	corporate	ADJ
easat-5693	19	36	assets	asset	NOUN
easat-5693	19	37	(	(	PUNCT
easat-5693	19	38	50	50	NUM
easat-5693	19	39	1820	1820	NUM
easat-5693	19	40	edelweiss	edelweiss	PROPN
easat-5693	19	41	applied	apply	VERB
easat-5693	19	42	science	science	NOUN
easat-5693	19	43	and	and	CCONJ
easat-5693	19	44	technology	technology	NOUN
easat-5693	19	45	issn	issn	PROPN
easat-5693	19	46	:	:	PUNCT
easat-5693	19	47	2576	2576	NUM
easat-5693	19	48	-	-	SYM
easat-5693	19	49	8484	8484	NUM
easat-5693	19	50	vol	vol	NOUN
easat-5693	19	51	.	.	PROPN
easat-5693	20	1	9	9	NUM
easat-5693	20	2	,	,	PUNCT
easat-5693	20	3	no	no	INTJ
easat-5693	20	4	.	.	NOUN
easat-5693	21	1	3	3	NUM
easat-5693	21	2	:	:	SYM
easat-5693	21	3	1819	1819	NUM
easat-5693	21	4	-	-	SYM
easat-5693	21	5	1842	1842	NUM
easat-5693	21	6	,	,	PUNCT
easat-5693	21	7	2025	2025	NUM
easat-5693	21	8	doi	doi	NOUN
easat-5693	21	9	:	:	PUNCT
easat-5693	21	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	21	11	©	©	PROPN
easat-5693	21	12	2025	2025	NUM
easat-5693	21	13	by	by	ADP
easat-5693	21	14	the	the	DET
easat-5693	21	15	authors	author	NOUN
easat-5693	21	16	;	;	PUNCT
easat-5693	21	17	licensee	licensee	PROPN
easat-5693	21	18	learning	learn	VERB
easat-5693	21	19	gate	gate	NOUN
easat-5693	21	20	cases	case	NOUN
easat-5693	21	21	)	)	PUNCT
easat-5693	21	22	,	,	PUNCT
easat-5693	21	23	and	and	CCONJ
easat-5693	21	24	financial	financial	ADJ
easat-5693	21	25	statement	statement	NOUN
easat-5693	21	26	fraud	fraud	NOUN
easat-5693	21	27	(	(	PUNCT
easat-5693	21	28	22	22	NUM
easat-5693	21	29	cases	case	NOUN
easat-5693	21	30	)	)	PUNCT
easat-5693	21	31	,	,	PUNCT
easat-5693	21	32	with	with	ADP
easat-5693	21	33	a	a	DET
easat-5693	21	34	total	total	ADJ
easat-5693	21	35	loss	loss	NOUN
easat-5693	21	36	of	of	ADP
easat-5693	21	37	873,430,000,000	873,430,000,000	NUM
easat-5693	21	38	rupiah	rupiah	NOUN
easat-5693	22	1	[	[	X
easat-5693	22	2	6	6	NUM
easat-5693	22	3	]	]	PUNCT
easat-5693	22	4	.	.	PUNCT
easat-5693	23	1	the	the	DET
easat-5693	23	2	report	report	NOUN
easat-5693	23	3	states	state	VERB
easat-5693	23	4	that	that	SCONJ
easat-5693	23	5	the	the	DET
easat-5693	23	6	top	top	ADJ
easat-5693	23	7	four	four	NUM
easat-5693	23	8	fraud	fraud	NOUN
easat-5693	23	9	disclosure	disclosure	NOUN
easat-5693	23	10	media	medium	NOUN
easat-5693	23	11	are	be	AUX
easat-5693	23	12	through	through	ADP
easat-5693	23	13	reports	report	NOUN
easat-5693	23	14	(	(	PUNCT
easat-5693	23	15	38.9	38.9	NUM
easat-5693	23	16	%	%	NOUN
easat-5693	23	17	)	)	PUNCT
easat-5693	23	18	,	,	PUNCT
easat-5693	23	19	internal	internal	ADJ
easat-5693	23	20	audit	audit	NOUN
easat-5693	23	21	(	(	PUNCT
easat-5693	23	22	23.4	23.4	NUM
easat-5693	23	23	%	%	NOUN
easat-5693	23	24	)	)	PUNCT
easat-5693	23	25	,	,	PUNCT
easat-5693	23	26	other	other	ADJ
easat-5693	23	27	methods	method	NOUN
easat-5693	23	28	(	(	PUNCT
easat-5693	23	29	15.1	15.1	NUM
easat-5693	23	30	%	%	NOUN
easat-5693	23	31	)	)	PUNCT
easat-5693	23	32	,	,	PUNCT
easat-5693	23	33	and	and	CCONJ
easat-5693	23	34	external	external	ADJ
easat-5693	23	35	audit	audit	NOUN
easat-5693	23	36	(	(	PUNCT
easat-5693	23	37	9.6	9.6	NUM
easat-5693	23	38	%	%	NOUN
easat-5693	23	39	)	)	PUNCT
easat-5693	23	40	.	.	PUNCT
easat-5693	24	1	losses	loss	NOUN
easat-5693	24	2	due	due	ADP
easat-5693	24	3	to	to	ADP
easat-5693	24	4	fraud	fraud	VERB
easat-5693	24	5	in	in	ADP
easat-5693	24	6	health	health	NOUN
easat-5693	24	7	facilities	facility	NOUN
easat-5693	24	8	(	(	PUNCT
easat-5693	24	9	including	include	VERB
easat-5693	24	10	hospitals	hospital	NOUN
easat-5693	24	11	)	)	PUNCT
easat-5693	24	12	have	have	AUX
easat-5693	24	13	increased	increase	VERB
easat-5693	24	14	every	every	DET
easat-5693	24	15	year	year	NOUN
easat-5693	24	16	.	.	PUNCT
easat-5693	25	1	acfe	acfe	PROPN
easat-5693	25	2	's	's	PART
easat-5693	25	3	2020	2020	NUM
easat-5693	25	4	report	report	NOUN
easat-5693	25	5	to	to	ADP
easat-5693	25	6	the	the	DET
easat-5693	25	7	nations	nation	NOUN
easat-5693	25	8	occupational	occupational	PROPN
easat-5693	25	9	fraud	fraud	PROPN
easat-5693	25	10	reported	report	VERB
easat-5693	25	11	145	145	NUM
easat-5693	25	12	cases	case	NOUN
easat-5693	25	13	of	of	ADP
easat-5693	25	14	fraud	fraud	NOUN
easat-5693	25	15	in	in	ADP
easat-5693	25	16	health	health	NOUN
easat-5693	25	17	facilities	facility	NOUN
easat-5693	25	18	(	(	PUNCT
easat-5693	25	19	3.71	3.71	NUM
easat-5693	25	20	%	%	NOUN
easat-5693	25	21	)	)	PUNCT
easat-5693	25	22	out	out	ADP
easat-5693	25	23	of	of	ADP
easat-5693	25	24	a	a	DET
easat-5693	25	25	total	total	NOUN
easat-5693	25	26	of	of	ADP
easat-5693	25	27	2504	2504	NUM
easat-5693	25	28	cases	case	NOUN
easat-5693	25	29	reported	report	VERB
easat-5693	25	30	from	from	ADP
easat-5693	25	31	125	125	NUM
easat-5693	25	32	countries	country	NOUN
easat-5693	25	33	,	,	PUNCT
easat-5693	25	34	and	and	CCONJ
easat-5693	25	35	ranked	rank	VERB
easat-5693	25	36	fourth	fourth	ADV
easat-5693	25	37	,	,	PUNCT
easat-5693	25	38	with	with	ADP
easat-5693	25	39	an	an	DET
easat-5693	25	40	average	average	ADJ
easat-5693	25	41	loss	loss	NOUN
easat-5693	25	42	of	of	ADP
easat-5693	25	43	200	200	NUM
easat-5693	25	44	thousand	thousand	NUM
easat-5693	25	45	dollars	dollar	NOUN
easat-5693	25	46	out	out	ADP
easat-5693	25	47	of	of	ADP
easat-5693	25	48	a	a	DET
easat-5693	25	49	total	total	ADJ
easat-5693	25	50	loss	loss	NOUN
easat-5693	25	51	of	of	ADP
easat-5693	25	52	3.6	3.6	NUM
easat-5693	25	53	billion	billion	NUM
easat-5693	25	54	dollars	dollar	NOUN
easat-5693	25	55	[	[	X
easat-5693	25	56	7	7	NUM
easat-5693	25	57	]	]	PUNCT
easat-5693	25	58	.	.	PUNCT
easat-5693	26	1	in	in	ADP
easat-5693	26	2	2022	2022	NUM
easat-5693	26	3	,	,	PUNCT
easat-5693	26	4	130	130	NUM
easat-5693	26	5	cases	case	NOUN
easat-5693	26	6	of	of	ADP
easat-5693	26	7	healthcare	healthcare	NOUN
easat-5693	26	8	fraud	fraud	NOUN
easat-5693	26	9	were	be	AUX
easat-5693	26	10	reported	report	VERB
easat-5693	26	11	(	(	PUNCT
easat-5693	26	12	6.16	6.16	NUM
easat-5693	26	13	%	%	NOUN
easat-5693	26	14	)	)	PUNCT
easat-5693	26	15	out	out	ADP
easat-5693	26	16	of	of	ADP
easat-5693	26	17	a	a	DET
easat-5693	26	18	total	total	NOUN
easat-5693	26	19	of	of	ADP
easat-5693	26	20	2110	2110	NUM
easat-5693	26	21	cases	case	NOUN
easat-5693	26	22	from	from	ADP
easat-5693	26	23	133	133	NUM
easat-5693	26	24	countries	country	NOUN
easat-5693	26	25	,	,	PUNCT
easat-5693	26	26	and	and	CCONJ
easat-5693	26	27	ranked	rank	VERB
easat-5693	26	28	fourth	fourth	ADV
easat-5693	26	29	,	,	PUNCT
easat-5693	26	30	with	with	ADP
easat-5693	26	31	an	an	DET
easat-5693	26	32	average	average	ADJ
easat-5693	26	33	loss	loss	NOUN
easat-5693	26	34	of	of	ADP
easat-5693	26	35	100	100	NUM
easat-5693	26	36	thousand	thousand	NUM
easat-5693	26	37	dollars	dollar	NOUN
easat-5693	26	38	out	out	ADP
easat-5693	26	39	of	of	ADP
easat-5693	26	40	a	a	DET
easat-5693	26	41	total	total	ADJ
easat-5693	26	42	loss	loss	NOUN
easat-5693	26	43	of	of	ADP
easat-5693	26	44	3.6	3.6	NUM
easat-5693	26	45	billion	billion	NUM
easat-5693	26	46	dollars	dollar	NOUN
easat-5693	26	47	[	[	X
easat-5693	26	48	8	8	NUM
easat-5693	26	49	]	]	PUNCT
easat-5693	26	50	.	.	PUNCT
easat-5693	27	1	the	the	DET
easat-5693	27	2	latest	late	ADJ
easat-5693	27	3	report	report	NOUN
easat-5693	27	4	in	in	ADP
easat-5693	27	5	2024	2024	NUM
easat-5693	27	6	stated	state	VERB
easat-5693	27	7	that	that	SCONJ
easat-5693	27	8	there	there	PRON
easat-5693	27	9	were	be	VERB
easat-5693	27	10	117	117	NUM
easat-5693	27	11	cases	case	NOUN
easat-5693	27	12	of	of	ADP
easat-5693	27	13	fraud	fraud	NOUN
easat-5693	27	14	in	in	ADP
easat-5693	27	15	health	health	NOUN
easat-5693	27	16	facilities	facility	NOUN
easat-5693	27	17	(	(	PUNCT
easat-5693	27	18	6.09	6.09	NUM
easat-5693	27	19	%	%	NOUN
easat-5693	27	20	)	)	PUNCT
easat-5693	27	21	out	out	ADP
easat-5693	27	22	of	of	ADP
easat-5693	27	23	a	a	DET
easat-5693	27	24	total	total	NOUN
easat-5693	27	25	of	of	ADP
easat-5693	27	26	1921	1921	NUM
easat-5693	27	27	cases	case	NOUN
easat-5693	27	28	reported	report	VERB
easat-5693	27	29	from	from	ADP
easat-5693	27	30	138	138	NUM
easat-5693	27	31	countries	country	NOUN
easat-5693	27	32	with	with	ADP
easat-5693	27	33	an	an	DET
easat-5693	27	34	average	average	ADJ
easat-5693	27	35	loss	loss	NOUN
easat-5693	27	36	of	of	ADP
easat-5693	27	37	100	100	NUM
easat-5693	27	38	thousand	thousand	NUM
easat-5693	27	39	dollars	dollar	NOUN
easat-5693	27	40	out	out	ADP
easat-5693	27	41	of	of	ADP
easat-5693	27	42	a	a	DET
easat-5693	27	43	total	total	ADJ
easat-5693	27	44	loss	loss	NOUN
easat-5693	27	45	of	of	ADP
easat-5693	27	46	3.1	3.1	NUM
easat-5693	27	47	billion	billion	NUM
easat-5693	27	48	dollars	dollar	NOUN
easat-5693	27	49	[	[	X
easat-5693	27	50	6	6	NUM
easat-5693	27	51	]	]	PUNCT
easat-5693	27	52	.	.	PUNCT
easat-5693	28	1	in	in	ADP
easat-5693	28	2	indonesia	indonesia	PROPN
easat-5693	28	3	,	,	PUNCT
easat-5693	28	4	the	the	DET
easat-5693	28	5	value	value	NOUN
easat-5693	28	6	of	of	ADP
easat-5693	28	7	losses	loss	NOUN
easat-5693	28	8	due	due	ADP
easat-5693	28	9	to	to	ADP
easat-5693	28	10	fraud	fraud	VERB
easat-5693	28	11	in	in	ADP
easat-5693	28	12	health	health	NOUN
easat-5693	28	13	facilities	facility	NOUN
easat-5693	28	14	in	in	ADP
easat-5693	28	15	2019	2019	NUM
easat-5693	28	16	was	be	AUX
easat-5693	28	17	4.2	4.2	NUM
easat-5693	28	18	%	%	NOUN
easat-5693	28	19	of	of	ADP
easat-5693	28	20	the	the	DET
easat-5693	28	21	total	total	ADJ
easat-5693	28	22	loss	loss	NOUN
easat-5693	28	23	of	of	ADP
easat-5693	28	24	873.43	873.43	NUM
easat-5693	28	25	billion	billion	NUM
easat-5693	28	26	rupiah	rupiah	NOUN
easat-5693	28	27	,	,	PUNCT
easat-5693	28	28	which	which	PRON
easat-5693	28	29	was	be	AUX
easat-5693	28	30	a	a	DET
easat-5693	28	31	calculation	calculation	NOUN
easat-5693	28	32	of	of	ADP
easat-5693	28	33	239	239	NUM
easat-5693	28	34	reported	report	VERB
easat-5693	28	35	fraud	fraud	NOUN
easat-5693	28	36	cases	case	NOUN
easat-5693	28	37	[	[	X
easat-5693	28	38	6	6	NUM
easat-5693	28	39	]	]	PUNCT
easat-5693	28	40	.	.	PUNCT
easat-5693	29	1	fraud	fraud	NOUN
easat-5693	29	2	in	in	ADP
easat-5693	29	3	hospitals	hospital	NOUN
easat-5693	29	4	can	can	AUX
easat-5693	29	5	occur	occur	VERB
easat-5693	29	6	due	due	ADP
easat-5693	29	7	to	to	ADP
easat-5693	29	8	the	the	DET
easat-5693	29	9	lack	lack	NOUN
easat-5693	29	10	of	of	ADP
easat-5693	29	11	role	role	NOUN
easat-5693	29	12	of	of	ADP
easat-5693	29	13	the	the	DET
easat-5693	29	14	internal	internal	ADJ
easat-5693	29	15	auditor	auditor	NOUN
easat-5693	29	16	/	/	SYM
easat-5693	29	17	spi	spi	PROPN
easat-5693	29	18	on	on	ADP
easat-5693	29	19	direct	direct	ADJ
easat-5693	29	20	supervision	supervision	NOUN
easat-5693	29	21	of	of	ADP
easat-5693	29	22	the	the	DET
easat-5693	29	23	internal	internal	ADJ
easat-5693	29	24	control	control	NOUN
easat-5693	29	25	system	system	NOUN
easat-5693	29	26	in	in	ADP
easat-5693	29	27	the	the	DET
easat-5693	29	28	hospital	hospital	NOUN
easat-5693	29	29	.	.	PUNCT
easat-5693	30	1	spi	spi	PROPN
easat-5693	30	2	is	be	AUX
easat-5693	30	3	under	under	ADP
easat-5693	30	4	and	and	CCONJ
easat-5693	30	5	responsible	responsible	ADJ
easat-5693	30	6	to	to	ADP
easat-5693	30	7	the	the	DET
easat-5693	30	8	main	main	ADJ
easat-5693	30	9	director	director	NOUN
easat-5693	30	10	of	of	ADP
easat-5693	30	11	the	the	DET
easat-5693	30	12	hospital	hospital	NOUN
easat-5693	30	13	and	and	CCONJ
easat-5693	30	14	was	be	AUX
easat-5693	30	15	formed	form	VERB
easat-5693	30	16	to	to	PART
easat-5693	30	17	improve	improve	VERB
easat-5693	30	18	and	and	CCONJ
easat-5693	30	19	develop	develop	VERB
easat-5693	30	20	services	service	NOUN
easat-5693	30	21	and	and	CCONJ
easat-5693	30	22	improve	improve	VERB
easat-5693	30	23	hospital	hospital	NOUN
easat-5693	30	24	performance	performance	NOUN
easat-5693	31	1	[	[	X
easat-5693	31	2	9	9	NUM
easat-5693	31	3	]	]	PUNCT
easat-5693	31	4	.	.	PUNCT
easat-5693	32	1	however	however	ADV
easat-5693	32	2	,	,	PUNCT
easat-5693	32	3	there	there	PRON
easat-5693	32	4	are	be	VERB
easat-5693	32	5	many	many	ADJ
easat-5693	32	6	fundamental	fundamental	ADJ
easat-5693	32	7	problems	problem	NOUN
easat-5693	32	8	in	in	ADP
easat-5693	32	9	the	the	DET
easat-5693	32	10	implementation	implementation	NOUN
easat-5693	32	11	of	of	ADP
easat-5693	32	12	spi	spi	NOUN
easat-5693	32	13	in	in	ADP
easat-5693	32	14	hospitals	hospital	NOUN
easat-5693	32	15	so	so	SCONJ
easat-5693	32	16	that	that	SCONJ
easat-5693	32	17	the	the	DET
easat-5693	32	18	ministry	ministry	PROPN
easat-5693	32	19	of	of	ADP
easat-5693	32	20	health	health	PROPN
easat-5693	32	21	of	of	ADP
easat-5693	32	22	the	the	DET
easat-5693	32	23	republic	republic	NOUN
easat-5693	32	24	of	of	ADP
easat-5693	32	25	indonesia	indonesia	PROPN
easat-5693	32	26	then	then	ADV
easat-5693	32	27	stipulates	stipulate	VERB
easat-5693	32	28	the	the	DET
easat-5693	32	29	decree	decree	NOUN
easat-5693	32	30	of	of	ADP
easat-5693	32	31	the	the	DET
easat-5693	32	32	director	director	NOUN
easat-5693	32	33	general	general	ADJ
easat-5693	32	34	of	of	ADP
easat-5693	32	35	health	health	NOUN
easat-5693	32	36	services	service	NOUN
easat-5693	32	37	of	of	ADP
easat-5693	32	38	the	the	DET
easat-5693	32	39	ministry	ministry	PROPN
easat-5693	32	40	of	of	ADP
easat-5693	32	41	health	health	PROPN
easat-5693	32	42	of	of	ADP
easat-5693	32	43	the	the	DET
easat-5693	32	44	republic	republic	NOUN
easat-5693	32	45	of	of	ADP
easat-5693	32	46	indonesia	indonesia	PROPN
easat-5693	32	47	number	number	PROPN
easat-5693	32	48	hk.02.02	hk.02.02	PROPN
easat-5693	32	49	/	/	SYM
easat-5693	32	50	d/19857/2023	d/19857/2023	NOUN
easat-5693	32	51	concerning	concern	VERB
easat-5693	32	52	guidelines	guideline	NOUN
easat-5693	32	53	for	for	ADP
easat-5693	32	54	the	the	DET
easat-5693	32	55	implementation	implementation	NOUN
easat-5693	32	56	of	of	ADP
easat-5693	32	57	hospital	hospital	NOUN
easat-5693	32	58	spi	spi	NOUN
easat-5693	32	59	within	within	ADP
easat-5693	32	60	the	the	DET
easat-5693	32	61	ministry	ministry	PROPN
easat-5693	32	62	of	of	ADP
easat-5693	32	63	health	health	PROPN
easat-5693	32	64	as	as	ADP
easat-5693	32	65	a	a	DET
easat-5693	32	66	guide	guide	NOUN
easat-5693	32	67	for	for	ADP
easat-5693	32	68	the	the	DET
easat-5693	32	69	ministry	ministry	PROPN
easat-5693	32	70	of	of	ADP
easat-5693	32	71	health	health	PROPN
easat-5693	32	72	and	and	CCONJ
easat-5693	32	73	hospitals	hospital	NOUN
easat-5693	32	74	within	within	ADP
easat-5693	32	75	the	the	DET
easat-5693	32	76	ministry	ministry	PROPN
easat-5693	32	77	of	of	ADP
easat-5693	32	78	health	health	PROPN
easat-5693	32	79	in	in	ADP
easat-5693	32	80	the	the	DET
easat-5693	32	81	implementation	implementation	NOUN
easat-5693	32	82	of	of	ADP
easat-5693	32	83	spi	spi	NOUN
easat-5693	32	84	in	in	ADP
easat-5693	32	85	hospitals	hospital	NOUN
easat-5693	32	86	;	;	PUNCT
easat-5693	32	87	ensure	ensure	VERB
easat-5693	32	88	hospitals	hospital	NOUN
easat-5693	32	89	organize	organize	VERB
easat-5693	32	90	an	an	DET
easat-5693	32	91	internal	internal	ADJ
easat-5693	32	92	control	control	NOUN
easat-5693	32	93	system	system	NOUN
easat-5693	32	94	that	that	PRON
easat-5693	32	95	runs	run	VERB
easat-5693	32	96	effectively	effectively	ADV
easat-5693	32	97	;	;	PUNCT
easat-5693	32	98	and	and	CCONJ
easat-5693	32	99	become	become	VERB
easat-5693	32	100	a	a	DET
easat-5693	32	101	reference	reference	NOUN
easat-5693	32	102	for	for	ADP
easat-5693	32	103	spi	spi	NOUN
easat-5693	32	104	in	in	ADP
easat-5693	32	105	carrying	carry	VERB
easat-5693	32	106	out	out	ADP
easat-5693	32	107	its	its	PRON
easat-5693	32	108	duties	duty	NOUN
easat-5693	32	109	,	,	PUNCT
easat-5693	32	110	functions	function	NOUN
easat-5693	32	111	and	and	CCONJ
easat-5693	32	112	authorities	authority	NOUN
easat-5693	32	113	[	[	X
easat-5693	32	114	9	9	NUM
easat-5693	32	115	]	]	PUNCT
easat-5693	32	116	.	.	PUNCT
easat-5693	33	1	internal	internal	ADJ
easat-5693	33	2	control	control	PROPN
easat-5693	33	3	affects	affect	VERB
easat-5693	33	4	fraud	fraud	NOUN
easat-5693	33	5	prevention	prevention	NOUN
easat-5693	33	6	in	in	ADP
easat-5693	33	7	hospitals	hospital	NOUN
easat-5693	33	8	both	both	CCONJ
easat-5693	33	9	simultaneously	simultaneously	ADV
easat-5693	33	10	and	and	CCONJ
easat-5693	33	11	partially	partially	ADV
easat-5693	33	12	and	and	CCONJ
easat-5693	33	13	is	be	AUX
easat-5693	33	14	significantly	significantly	ADV
easat-5693	33	15	positively	positively	ADV
easat-5693	33	16	related	relate	VERB
easat-5693	33	17	to	to	ADP
easat-5693	33	18	financial	financial	ADJ
easat-5693	33	19	performance	performance	NOUN
easat-5693	33	20	[	[	X
easat-5693	33	21	10	10	NUM
easat-5693	33	22	,	,	PUNCT
easat-5693	33	23	11	11	NUM
easat-5693	33	24	]	]	PUNCT
easat-5693	33	25	.	.	PUNCT
easat-5693	34	1	information	information	NOUN
easat-5693	34	2	developed	develop	VERB
easat-5693	34	3	by	by	ADP
easat-5693	34	4	internal	internal	ADJ
easat-5693	34	5	auditors	auditor	NOUN
easat-5693	34	6	can	can	AUX
easat-5693	34	7	help	help	VERB
easat-5693	34	8	management	management	NOUN
easat-5693	34	9	develop	develop	VERB
easat-5693	34	10	controls	control	NOUN
easat-5693	34	11	to	to	PART
easat-5693	34	12	prevent	prevent	VERB
easat-5693	34	13	fraud	fraud	NOUN
easat-5693	34	14	[	[	X
easat-5693	34	15	12	12	NUM
easat-5693	34	16	]	]	PUNCT
easat-5693	34	17	.	.	PUNCT
easat-5693	35	1	the	the	DET
easat-5693	35	2	effectiveness	effectiveness	NOUN
easat-5693	35	3	of	of	ADP
easat-5693	35	4	the	the	DET
easat-5693	35	5	internal	internal	ADJ
easat-5693	35	6	audit	audit	NOUN
easat-5693	35	7	process	process	NOUN
easat-5693	35	8	has	have	AUX
easat-5693	35	9	been	be	AUX
easat-5693	35	10	shown	show	VERB
easat-5693	35	11	to	to	PART
easat-5693	35	12	be	be	AUX
easat-5693	35	13	positively	positively	ADV
easat-5693	35	14	related	relate	VERB
easat-5693	35	15	to	to	ADP
easat-5693	35	16	the	the	DET
easat-5693	35	17	detection	detection	NOUN
easat-5693	35	18	of	of	ADP
easat-5693	35	19	financial	financial	ADJ
easat-5693	35	20	and	and	CCONJ
easat-5693	35	21	administrative	administrative	ADJ
easat-5693	35	22	corruption	corruption	NOUN
easat-5693	35	23	and	and	CCONJ
easat-5693	35	24	plays	play	VERB
easat-5693	35	25	an	an	DET
easat-5693	35	26	important	important	ADJ
easat-5693	35	27	role	role	NOUN
easat-5693	35	28	in	in	ADP
easat-5693	35	29	reducing	reduce	VERB
easat-5693	35	30	fraud	fraud	NOUN
easat-5693	35	31	cases	case	NOUN
easat-5693	35	32	[	[	X
easat-5693	35	33	13	13	NUM
easat-5693	35	34	,	,	PUNCT
easat-5693	35	35	14	14	NUM
easat-5693	35	36	]	]	PUNCT
easat-5693	35	37	.	.	PUNCT
easat-5693	36	1	the	the	PRON
easat-5693	36	2	greater	great	ADJ
easat-5693	36	3	the	the	DET
easat-5693	36	4	role	role	NOUN
easat-5693	36	5	and	and	CCONJ
easat-5693	36	6	better	well	ADJ
easat-5693	36	7	the	the	DET
easat-5693	36	8	resources	resource	NOUN
easat-5693	36	9	of	of	ADP
easat-5693	36	10	internal	internal	ADJ
easat-5693	36	11	auditors	auditor	NOUN
easat-5693	36	12	can	can	AUX
easat-5693	36	13	improve	improve	VERB
easat-5693	36	14	fraud	fraud	NOUN
easat-5693	36	15	prevention	prevention	NOUN
easat-5693	36	16	and	and	CCONJ
easat-5693	36	17	fraud	fraud	NOUN
easat-5693	36	18	detection	detection	NOUN
easat-5693	36	19	efforts	effort	NOUN
easat-5693	36	20	[	[	X
easat-5693	36	21	15	15	NUM
easat-5693	36	22	,	,	PUNCT
easat-5693	36	23	16	16	NUM
easat-5693	36	24	]	]	PUNCT
easat-5693	36	25	.	.	PUNCT
easat-5693	37	1	however	however	ADV
easat-5693	37	2	,	,	PUNCT
easat-5693	37	3	the	the	DET
easat-5693	37	4	spi	spi	PROPN
easat-5693	37	5	function	function	NOUN
easat-5693	37	6	of	of	ADP
easat-5693	37	7	hospitals	hospital	NOUN
easat-5693	37	8	in	in	ADP
easat-5693	37	9	indonesia	indonesia	PROPN
easat-5693	37	10	was	be	AUX
easat-5693	37	11	found	find	VERB
easat-5693	37	12	to	to	PART
easat-5693	37	13	be	be	AUX
easat-5693	37	14	ineffective	ineffective	ADJ
easat-5693	37	15	in	in	ADP
easat-5693	37	16	risk	risk	NOUN
easat-5693	37	17	assessment	assessment	NOUN
easat-5693	37	18	widianto	widianto	NOUN
easat-5693	37	19	and	and	CCONJ
easat-5693	37	20	aryanto	aryanto	ADP
easat-5693	37	21	[	[	X
easat-5693	37	22	17	17	NUM
easat-5693	37	23	]	]	PUNCT
easat-5693	37	24	and	and	CCONJ
easat-5693	37	25	fatimah	fatimah	PROPN
easat-5693	37	26	and	and	CCONJ
easat-5693	37	27	octavia	octavia	PROPN
easat-5693	38	1	[	[	X
easat-5693	38	2	16	16	NUM
easat-5693	38	3	]	]	PUNCT
easat-5693	38	4	.	.	PUNCT
easat-5693	39	1	wicaksono	wicaksono	NOUN
easat-5693	39	2	and	and	CCONJ
easat-5693	39	3	slamet	slamet	ADJ
easat-5693	39	4	[	[	X
easat-5693	39	5	18	18	NUM
easat-5693	39	6	]	]	PUNCT
easat-5693	39	7	.	.	PUNCT
easat-5693	40	1	spi	spi	PROPN
easat-5693	40	2	's	's	PART
easat-5693	40	3	role	role	NOUN
easat-5693	40	4	as	as	ADP
easat-5693	40	5	a	a	DET
easat-5693	40	6	consultant	consultant	NOUN
easat-5693	40	7	and	and	CCONJ
easat-5693	40	8	catalyst	catalyst	NOUN
easat-5693	40	9	has	have	AUX
easat-5693	40	10	not	not	PART
easat-5693	40	11	been	be	AUX
easat-5693	40	12	implemented	implement	VERB
easat-5693	40	13	optimally	optimally	ADV
easat-5693	40	14	[	[	X
easat-5693	40	15	19	19	NUM
easat-5693	40	16	]	]	PUNCT
easat-5693	40	17	.	.	PUNCT
easat-5693	41	1	spi	spi	PROPN
easat-5693	41	2	has	have	AUX
easat-5693	41	3	not	not	PART
easat-5693	41	4	carried	carry	VERB
easat-5693	41	5	out	out	ADP
easat-5693	41	6	jkn	jkn	NOUN
easat-5693	41	7	fraud	fraud	NOUN
easat-5693	41	8	prevention	prevention	NOUN
easat-5693	41	9	and	and	CCONJ
easat-5693	41	10	detection	detection	NOUN
easat-5693	41	11	procedures	procedure	NOUN
easat-5693	41	12	effectively	effectively	ADV
easat-5693	41	13	because	because	SCONJ
easat-5693	41	14	competencies	competency	NOUN
easat-5693	41	15	have	have	AUX
easat-5693	41	16	not	not	PART
easat-5693	41	17	been	be	AUX
easat-5693	41	18	optimally	optimally	ADV
easat-5693	41	19	utilized	utilize	VERB
easat-5693	41	20	and	and	CCONJ
easat-5693	41	21	have	have	AUX
easat-5693	41	22	not	not	PART
easat-5693	41	23	been	be	AUX
easat-5693	41	24	tested	test	VERB
easat-5693	41	25	due	due	ADP
easat-5693	41	26	to	to	ADP
easat-5693	41	27	spi	spi	PROPN
easat-5693	41	28	's	's	PART
easat-5693	41	29	lack	lack	NOUN
easat-5693	41	30	of	of	ADP
easat-5693	41	31	competence	competence	NOUN
easat-5693	41	32	in	in	ADP
easat-5693	41	33	governance	governance	NOUN
easat-5693	41	34	,	,	PUNCT
easat-5693	41	35	risk	risk	NOUN
easat-5693	41	36	,	,	PUNCT
easat-5693	41	37	and	and	CCONJ
easat-5693	41	38	control	control	NOUN
easat-5693	41	39	efforts	effort	NOUN
easat-5693	41	40	[	[	X
easat-5693	41	41	20	20	NUM
easat-5693	41	42	,	,	PUNCT
easat-5693	41	43	21	21	NUM
easat-5693	41	44	]	]	PUNCT
easat-5693	41	45	.	.	PUNCT
easat-5693	42	1	the	the	DET
easat-5693	42	2	internal	internal	ADJ
easat-5693	42	3	audit	audit	NOUN
easat-5693	42	4	team	team	NOUN
easat-5693	42	5	was	be	AUX
easat-5693	42	6	found	find	VERB
easat-5693	42	7	to	to	PART
easat-5693	42	8	be	be	AUX
easat-5693	42	9	incompetent	incompetent	ADJ
easat-5693	42	10	,	,	PUNCT
easat-5693	42	11	had	have	AUX
easat-5693	42	12	not	not	PART
easat-5693	42	13	participated	participate	VERB
easat-5693	42	14	in	in	ADP
easat-5693	42	15	training	training	NOUN
easat-5693	42	16	,	,	PUNCT
easat-5693	42	17	did	do	AUX
easat-5693	42	18	not	not	PART
easat-5693	42	19	have	have	VERB
easat-5693	42	20	detailed	detailed	ADJ
easat-5693	42	21	job	job	NOUN
easat-5693	42	22	descriptions	description	NOUN
easat-5693	42	23	,	,	PUNCT
easat-5693	42	24	and	and	CCONJ
easat-5693	42	25	still	still	ADV
easat-5693	42	26	performed	perform	VERB
easat-5693	42	27	duplicate	duplicate	ADJ
easat-5693	42	28	tasks	task	NOUN
easat-5693	43	1	[	[	X
easat-5693	43	2	22	22	NUM
easat-5693	43	3	]	]	PUNCT
easat-5693	43	4	.	.	PUNCT
easat-5693	44	1	the	the	DET
easat-5693	44	2	research	research	NOUN
easat-5693	44	3	states	state	VERB
easat-5693	44	4	that	that	SCONJ
easat-5693	44	5	the	the	DET
easat-5693	44	6	quality	quality	NOUN
easat-5693	44	7	of	of	ADP
easat-5693	44	8	internal	internal	ADJ
easat-5693	44	9	audit	audit	NOUN
easat-5693	44	10	work	work	NOUN
easat-5693	44	11	,	,	PUNCT
easat-5693	44	12	the	the	DET
easat-5693	44	13	use	use	NOUN
easat-5693	44	14	of	of	ADP
easat-5693	44	15	information	information	NOUN
easat-5693	44	16	technology	technology	NOUN
easat-5693	44	17	,	,	PUNCT
easat-5693	44	18	and	and	CCONJ
easat-5693	44	19	management	management	NOUN
easat-5693	44	20	support	support	NOUN
easat-5693	44	21	in	in	ADP
easat-5693	44	22	the	the	DET
easat-5693	44	23	internal	internal	ADJ
easat-5693	44	24	audit	audit	NOUN
easat-5693	44	25	process	process	NOUN
easat-5693	44	26	affect	affect	VERB
easat-5693	44	27	internal	internal	ADJ
easat-5693	44	28	audit	audit	NOUN
easat-5693	44	29	effectiveness	effectiveness	NOUN
easat-5693	44	30	.	.	PUNCT
easat-5693	45	1	the	the	DET
easat-5693	45	2	quality	quality	NOUN
easat-5693	45	3	of	of	ADP
easat-5693	45	4	internal	internal	ADJ
easat-5693	45	5	audit	audit	NOUN
easat-5693	45	6	work	work	NOUN
easat-5693	45	7	is	be	AUX
easat-5693	45	8	positively	positively	ADV
easat-5693	45	9	related	relate	VERB
easat-5693	45	10	to	to	ADP
easat-5693	45	11	internal	internal	ADJ
easat-5693	45	12	audit	audit	NOUN
easat-5693	45	13	effectiveness	effectiveness	NOUN
easat-5693	45	14	[	[	X
easat-5693	45	15	23	23	NUM
easat-5693	45	16	-	-	SYM
easat-5693	45	17	26	26	NUM
easat-5693	45	18	]	]	PUNCT
easat-5693	45	19	.	.	PUNCT
easat-5693	46	1	concluded	conclude	VERB
easat-5693	46	2	that	that	SCONJ
easat-5693	46	3	internal	internal	ADJ
easat-5693	46	4	audit	audit	NOUN
easat-5693	46	5	quality	quality	NOUN
easat-5693	46	6	is	be	AUX
easat-5693	46	7	a	a	DET
easat-5693	46	8	determinant	determinant	NOUN
easat-5693	46	9	of	of	ADP
easat-5693	46	10	internal	internal	ADJ
easat-5693	46	11	audit	audit	NOUN
easat-5693	46	12	effectiveness	effectiveness	NOUN
easat-5693	46	13	.	.	PUNCT
easat-5693	47	1	recent	recent	ADJ
easat-5693	47	2	research	research	NOUN
easat-5693	47	3	on	on	ADP
easat-5693	47	4	local	local	ADJ
easat-5693	47	5	government	government	NOUN
easat-5693	47	6	internal	internal	ADJ
easat-5693	47	7	auditors	auditor	NOUN
easat-5693	47	8	in	in	ADP
easat-5693	47	9	indonesia	indonesia	PROPN
easat-5693	47	10	also	also	ADV
easat-5693	47	11	proves	prove	VERB
easat-5693	47	12	that	that	SCONJ
easat-5693	47	13	audit	audit	NOUN
easat-5693	47	14	quality	quality	NOUN
easat-5693	47	15	affects	affect	VERB
easat-5693	47	16	audit	audit	NOUN
easat-5693	47	17	effectiveness	effectiveness	NOUN
easat-5693	47	18	for	for	ADP
easat-5693	47	19	fraud	fraud	NOUN
easat-5693	47	20	prevention	prevention	NOUN
easat-5693	48	1	[	[	X
easat-5693	48	2	27	27	NUM
easat-5693	48	3	]	]	PUNCT
easat-5693	48	4	.	.	PUNCT
easat-5693	49	1	but	but	CCONJ
easat-5693	49	2	on	on	ADP
easat-5693	49	3	the	the	DET
easat-5693	49	4	contrary	contrary	NOUN
easat-5693	49	5	,	,	PUNCT
easat-5693	49	6	a	a	DET
easat-5693	49	7	study	study	NOUN
easat-5693	49	8	conducted	conduct	VERB
easat-5693	49	9	by	by	ADP
easat-5693	49	10	ta	ta	PROPN
easat-5693	49	11	and	and	CCONJ
easat-5693	49	12	doan	doan	VERB
easat-5693	50	1	[	[	X
easat-5693	50	2	28	28	NUM
easat-5693	50	3	]	]	PUNCT
easat-5693	50	4	on	on	ADP
easat-5693	50	5	internal	internal	ADJ
easat-5693	50	6	auditors	auditor	NOUN
easat-5693	50	7	of	of	ADP
easat-5693	50	8	vietnamese	vietnamese	ADJ
easat-5693	50	9	non	non	ADJ
easat-5693	50	10	-	-	ADJ
easat-5693	50	11	financial	financial	ADJ
easat-5693	50	12	companies	company	NOUN
easat-5693	50	13	found	find	VERB
easat-5693	50	14	that	that	SCONJ
easat-5693	50	15	the	the	DET
easat-5693	50	16	quality	quality	NOUN
easat-5693	50	17	of	of	ADP
easat-5693	50	18	internal	internal	ADJ
easat-5693	50	19	audit	audit	NOUN
easat-5693	50	20	work	work	NOUN
easat-5693	50	21	has	have	VERB
easat-5693	50	22	no	no	DET
easat-5693	50	23	effect	effect	NOUN
easat-5693	50	24	on	on	ADP
easat-5693	50	25	internal	internal	ADJ
easat-5693	50	26	audit	audit	NOUN
easat-5693	50	27	effectiveness	effectiveness	NOUN
easat-5693	50	28	.	.	PUNCT
easat-5693	51	1	management	management	NOUN
easat-5693	51	2	support	support	NOUN
easat-5693	51	3	was	be	AUX
easat-5693	51	4	identified	identify	VERB
easat-5693	51	5	as	as	ADP
easat-5693	51	6	a	a	DET
easat-5693	51	7	factor	factor	NOUN
easat-5693	51	8	affecting	affect	VERB
easat-5693	51	9	internal	internal	ADJ
easat-5693	51	10	audit	audit	NOUN
easat-5693	51	11	effectiveness	effectiveness	NOUN
easat-5693	51	12	.	.	PUNCT
easat-5693	52	1	management	management	NOUN
easat-5693	52	2	support	support	NOUN
easat-5693	52	3	has	have	AUX
easat-5693	52	4	been	be	AUX
easat-5693	52	5	shown	show	VERB
easat-5693	52	6	to	to	PART
easat-5693	52	7	have	have	VERB
easat-5693	52	8	a	a	DET
easat-5693	52	9	positive	positive	ADJ
easat-5693	52	10	influence	influence	NOUN
easat-5693	52	11	on	on	ADP
easat-5693	52	12	internal	internal	ADJ
easat-5693	52	13	audit	audit	NOUN
easat-5693	52	14	effectiveness	effectiveness	NOUN
easat-5693	52	15	[	[	X
easat-5693	52	16	29	29	NUM
easat-5693	52	17	-	-	SYM
easat-5693	52	18	31	31	NUM
easat-5693	52	19	]	]	PUNCT
easat-5693	52	20	.	.	PUNCT
easat-5693	53	1	increased	increase	VERB
easat-5693	53	2	engagement	engagement	NOUN
easat-5693	53	3	of	of	ADP
easat-5693	53	4	the	the	DET
easat-5693	53	5	internal	internal	ADJ
easat-5693	53	6	audit	audit	NOUN
easat-5693	53	7	function	function	NOUN
easat-5693	53	8	with	with	ADP
easat-5693	53	9	management	management	NOUN
easat-5693	53	10	positively	positively	ADV
easat-5693	53	11	affects	affect	VERB
easat-5693	53	12	the	the	DET
easat-5693	53	13	level	level	NOUN
easat-5693	53	14	of	of	ADP
easat-5693	53	15	activities	activity	NOUN
easat-5693	53	16	to	to	PART
easat-5693	53	17	prevent	prevent	VERB
easat-5693	53	18	and	and	CCONJ
easat-5693	53	19	detect	detect	VERB
easat-5693	53	20	fraud	fraud	NOUN
easat-5693	53	21	,	,	PUNCT
easat-5693	53	22	while	while	SCONJ
easat-5693	53	23	increased	increased	ADJ
easat-5693	53	24	engagement	engagement	NOUN
easat-5693	53	25	of	of	ADP
easat-5693	53	26	the	the	DET
easat-5693	53	27	internal	internal	ADJ
easat-5693	53	28	audit	audit	NOUN
easat-5693	53	29	function	function	NOUN
easat-5693	53	30	with	with	ADP
easat-5693	53	31	the	the	DET
easat-5693	53	32	audit	audit	NOUN
easat-5693	53	33	committee	committee	NOUN
easat-5693	53	34	has	have	VERB
easat-5693	53	35	the	the	DET
easat-5693	53	36	opposite	opposite	ADJ
easat-5693	53	37	effect	effect	NOUN
easat-5693	53	38	[	[	X
easat-5693	53	39	32	32	NUM
easat-5693	53	40	]	]	PUNCT
easat-5693	53	41	.	.	PUNCT
easat-5693	54	1	research	research	NOUN
easat-5693	54	2	by	by	ADP
easat-5693	54	3	ganesan	ganesan	PROPN
easat-5693	54	4	,	,	PUNCT
easat-5693	54	5	et	et	PROPN
easat-5693	54	6	al	al	PROPN
easat-5693	54	7	.	.	PUNCT
easat-5693	55	1	[	[	X
easat-5693	55	2	33	33	NUM
easat-5693	55	3	]	]	PUNCT
easat-5693	55	4	on	on	ADP
easat-5693	55	5	internal	internal	ADJ
easat-5693	55	6	auditors	auditor	NOUN
easat-5693	55	7	and	and	CCONJ
easat-5693	55	8	chief	chief	ADJ
easat-5693	55	9	1821	1821	NUM
easat-5693	55	10	edelweiss	edelweiss	PROPN
easat-5693	55	11	applied	apply	VERB
easat-5693	55	12	science	science	NOUN
easat-5693	55	13	and	and	CCONJ
easat-5693	55	14	technology	technology	NOUN
easat-5693	55	15	issn	issn	PROPN
easat-5693	55	16	:	:	PUNCT
easat-5693	55	17	2576	2576	NUM
easat-5693	55	18	-	-	SYM
easat-5693	55	19	8484	8484	NUM
easat-5693	55	20	vol	vol	NOUN
easat-5693	55	21	.	.	PROPN
easat-5693	56	1	9	9	NUM
easat-5693	56	2	,	,	PUNCT
easat-5693	56	3	no	no	INTJ
easat-5693	56	4	.	.	NOUN
easat-5693	57	1	3	3	NUM
easat-5693	57	2	:	:	SYM
easat-5693	57	3	1819	1819	NUM
easat-5693	57	4	-	-	SYM
easat-5693	57	5	1842	1842	NUM
easat-5693	57	6	,	,	PUNCT
easat-5693	57	7	2025	2025	NUM
easat-5693	57	8	doi	doi	NOUN
easat-5693	57	9	:	:	PUNCT
easat-5693	57	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	57	11	©	©	PROPN
easat-5693	57	12	2025	2025	NUM
easat-5693	57	13	by	by	ADP
easat-5693	57	14	the	the	DET
easat-5693	57	15	authors	author	NOUN
easat-5693	57	16	;	;	PUNCT
easat-5693	57	17	licensee	licensee	PROPN
easat-5693	57	18	learning	learn	VERB
easat-5693	57	19	gate	gate	PROPN
easat-5693	57	20	audit	audit	NOUN
easat-5693	57	21	executives	executive	NOUN
easat-5693	57	22	in	in	ADP
easat-5693	57	23	12	12	NUM
easat-5693	57	24	malaysian	malaysian	ADJ
easat-5693	57	25	multinational	multinational	ADJ
easat-5693	57	26	companies	company	NOUN
easat-5693	57	27	also	also	ADV
easat-5693	57	28	revealed	reveal	VERB
easat-5693	57	29	that	that	SCONJ
easat-5693	57	30	management	management	NOUN
easat-5693	57	31	support	support	NOUN
easat-5693	57	32	is	be	AUX
easat-5693	57	33	related	relate	VERB
easat-5693	57	34	to	to	ADP
easat-5693	57	35	internal	internal	ADJ
easat-5693	57	36	audit	audit	NOUN
easat-5693	57	37	effectiveness	effectiveness	NOUN
easat-5693	57	38	.	.	PUNCT
easat-5693	58	1	in	in	ADP
easat-5693	58	2	contrast	contrast	NOUN
easat-5693	58	3	,	,	PUNCT
easat-5693	58	4	another	another	DET
easat-5693	58	5	study	study	NOUN
easat-5693	58	6	found	find	VERB
easat-5693	58	7	evidence	evidence	NOUN
easat-5693	58	8	that	that	SCONJ
easat-5693	58	9	management	management	NOUN
easat-5693	58	10	support	support	NOUN
easat-5693	58	11	does	do	AUX
easat-5693	58	12	not	not	PART
easat-5693	58	13	significantly	significantly	ADV
easat-5693	58	14	affect	affect	VERB
easat-5693	58	15	internal	internal	ADJ
easat-5693	58	16	audit	audit	NOUN
easat-5693	58	17	effectiveness	effectiveness	NOUN
easat-5693	58	18	[	[	X
easat-5693	58	19	26	26	NUM
easat-5693	58	20	]	]	PUNCT
easat-5693	58	21	.	.	PUNCT
easat-5693	59	1	research	research	NOUN
easat-5693	59	2	in	in	ADP
easat-5693	59	3	indonesia	indonesia	PROPN
easat-5693	59	4	on	on	ADP
easat-5693	59	5	the	the	DET
easat-5693	59	6	internal	internal	ADJ
easat-5693	59	7	auditors	auditor	NOUN
easat-5693	59	8	of	of	ADP
easat-5693	59	9	the	the	DET
easat-5693	59	10	south	south	PROPN
easat-5693	59	11	sumatra	sumatra	PROPN
easat-5693	59	12	bpkp	bpkp	PROPN
easat-5693	59	13	government	government	PROPN
easat-5693	59	14	concluded	conclude	VERB
easat-5693	59	15	that	that	SCONJ
easat-5693	59	16	management	management	NOUN
easat-5693	59	17	support	support	NOUN
easat-5693	59	18	has	have	VERB
easat-5693	59	19	a	a	DET
easat-5693	59	20	positive	positive	ADJ
easat-5693	59	21	effect	effect	NOUN
easat-5693	59	22	on	on	ADP
easat-5693	59	23	internal	internal	ADJ
easat-5693	59	24	audit	audit	NOUN
easat-5693	59	25	effectiveness	effectiveness	NOUN
easat-5693	59	26	,	,	PUNCT
easat-5693	59	27	although	although	SCONJ
easat-5693	59	28	it	it	PRON
easat-5693	59	29	is	be	AUX
easat-5693	59	30	not	not	PART
easat-5693	59	31	significant	significant	ADJ
easat-5693	60	1	[	[	X
easat-5693	60	2	34	34	NUM
easat-5693	60	3	]	]	PUNCT
easat-5693	60	4	.	.	PUNCT
easat-5693	61	1	internal	internal	ADJ
easat-5693	61	2	audit	audit	NOUN
easat-5693	61	3	techniques	technique	NOUN
easat-5693	61	4	with	with	ADP
easat-5693	61	5	information	information	NOUN
easat-5693	61	6	technology	technology	NOUN
easat-5693	61	7	affect	affect	VERB
easat-5693	61	8	fraud	fraud	NOUN
easat-5693	61	9	prevention	prevention	NOUN
easat-5693	61	10	and	and	CCONJ
easat-5693	61	11	detection	detection	NOUN
easat-5693	61	12	.	.	PUNCT
easat-5693	62	1	the	the	DET
easat-5693	62	2	use	use	NOUN
easat-5693	62	3	of	of	ADP
easat-5693	62	4	accounting	accounting	NOUN
easat-5693	62	5	information	information	NOUN
easat-5693	62	6	system	system	NOUN
easat-5693	62	7	technology	technology	NOUN
easat-5693	62	8	has	have	VERB
easat-5693	62	9	a	a	DET
easat-5693	62	10	positive	positive	ADJ
easat-5693	62	11	and	and	CCONJ
easat-5693	62	12	significant	significant	ADJ
easat-5693	62	13	effect	effect	NOUN
easat-5693	62	14	on	on	ADP
easat-5693	62	15	internal	internal	ADJ
easat-5693	62	16	auditor	auditor	NOUN
easat-5693	62	17	performance	performance	NOUN
easat-5693	62	18	[	[	X
easat-5693	62	19	35	35	NUM
easat-5693	62	20	]	]	PUNCT
easat-5693	62	21	.	.	PUNCT
easat-5693	63	1	studies	study	NOUN
easat-5693	63	2	conducted	conduct	VERB
easat-5693	63	3	by	by	ADP
easat-5693	63	4	bonrath	bonrath	NOUN
easat-5693	63	5	and	and	CCONJ
easat-5693	63	6	eulerich	eulerich	PRON
easat-5693	64	1	[	[	X
easat-5693	64	2	32	32	NUM
easat-5693	64	3	]	]	PUNCT
easat-5693	64	4	stated	state	VERB
easat-5693	64	5	that	that	SCONJ
easat-5693	64	6	the	the	DET
easat-5693	64	7	tendency	tendency	NOUN
easat-5693	64	8	of	of	ADP
easat-5693	64	9	the	the	DET
easat-5693	64	10	internal	internal	ADJ
easat-5693	64	11	audit	audit	NOUN
easat-5693	64	12	function	function	NOUN
easat-5693	64	13	to	to	PART
easat-5693	64	14	be	be	AUX
easat-5693	64	15	involved	involve	VERB
easat-5693	64	16	in	in	ADP
easat-5693	64	17	fraud	fraud	NOUN
easat-5693	64	18	prevention	prevention	NOUN
easat-5693	64	19	and	and	CCONJ
easat-5693	64	20	detection	detection	NOUN
easat-5693	64	21	increases	increase	NOUN
easat-5693	64	22	when	when	SCONJ
easat-5693	64	23	the	the	DET
easat-5693	64	24	internal	internal	ADJ
easat-5693	64	25	audit	audit	NOUN
easat-5693	64	26	function	function	NOUN
easat-5693	64	27	applies	apply	VERB
easat-5693	64	28	technology	technology	NOUN
easat-5693	64	29	-	-	PUNCT
easat-5693	64	30	based	base	VERB
easat-5693	64	31	audit	audit	NOUN
easat-5693	64	32	techniques	technique	NOUN
easat-5693	64	33	for	for	ADP
easat-5693	64	34	risk	risk	NOUN
easat-5693	64	35	identification	identification	NOUN
easat-5693	64	36	.	.	PUNCT
easat-5693	65	1	internal	internal	ADJ
easat-5693	65	2	auditors	auditor	NOUN
easat-5693	65	3	need	need	VERB
easat-5693	65	4	to	to	PART
easat-5693	65	5	acquire	acquire	VERB
easat-5693	65	6	knowledge	knowledge	NOUN
easat-5693	65	7	and	and	CCONJ
easat-5693	65	8	skills	skill	NOUN
easat-5693	65	9	of	of	ADP
easat-5693	65	10	computerized	computerized	ADJ
easat-5693	65	11	information	information	NOUN
easat-5693	65	12	systems	system	NOUN
easat-5693	65	13	for	for	ADP
easat-5693	65	14	the	the	DET
easat-5693	65	15	purpose	purpose	NOUN
easat-5693	65	16	of	of	ADP
easat-5693	65	17	planning	planning	NOUN
easat-5693	65	18	,	,	PUNCT
easat-5693	65	19	supervising	supervising	NOUN
easat-5693	65	20	,	,	PUNCT
easat-5693	65	21	directing	directing	NOUN
easat-5693	65	22	,	,	PUNCT
easat-5693	65	23	reviewing	review	VERB
easat-5693	65	24	the	the	DET
easat-5693	65	25	work	work	NOUN
easat-5693	65	26	performed	perform	VERB
easat-5693	65	27	and	and	CCONJ
easat-5693	65	28	spending	spend	VERB
easat-5693	65	29	less	less	ADJ
easat-5693	65	30	time	time	NOUN
easat-5693	65	31	testing	test	VERB
easat-5693	65	32	the	the	DET
easat-5693	65	33	content	content	NOUN
easat-5693	65	34	and	and	CCONJ
easat-5693	65	35	accuracy	accuracy	NOUN
easat-5693	65	36	of	of	ADP
easat-5693	65	37	mathematical	mathematical	ADJ
easat-5693	65	38	calculations	calculation	NOUN
easat-5693	65	39	of	of	ADP
easat-5693	65	40	office	office	NOUN
easat-5693	65	41	accounts	account	NOUN
easat-5693	65	42	[	[	X
easat-5693	65	43	26	26	NUM
easat-5693	65	44	,	,	PUNCT
easat-5693	65	45	36	36	NUM
easat-5693	65	46	,	,	PUNCT
easat-5693	65	47	37	37	NUM
easat-5693	65	48	]	]	PUNCT
easat-5693	65	49	.	.	PUNCT
easat-5693	66	1	however	however	ADV
easat-5693	66	2	,	,	PUNCT
easat-5693	66	3	research	research	NOUN
easat-5693	66	4	demeke	demeke	NOUN
easat-5693	66	5	and	and	CCONJ
easat-5693	66	6	kaur	kaur	NOUN
easat-5693	67	1	[	[	X
easat-5693	67	2	26	26	NUM
easat-5693	67	3	]	]	PUNCT
easat-5693	67	4	shows	show	VERB
easat-5693	67	5	that	that	SCONJ
easat-5693	67	6	information	information	NOUN
easat-5693	67	7	technology	technology	NOUN
easat-5693	67	8	has	have	VERB
easat-5693	67	9	no	no	DET
easat-5693	67	10	significant	significant	ADJ
easat-5693	67	11	effect	effect	NOUN
easat-5693	67	12	on	on	ADP
easat-5693	67	13	internal	internal	ADJ
easat-5693	67	14	audit	audit	NOUN
easat-5693	67	15	effectiveness	effectiveness	NOUN
easat-5693	67	16	.	.	PUNCT
easat-5693	68	1	based	base	VERB
easat-5693	68	2	on	on	ADP
easat-5693	68	3	the	the	DET
easat-5693	68	4	formulation	formulation	NOUN
easat-5693	68	5	of	of	ADP
easat-5693	68	6	the	the	DET
easat-5693	68	7	problem	problem	NOUN
easat-5693	68	8	above	above	ADV
easat-5693	68	9	,	,	PUNCT
easat-5693	68	10	this	this	DET
easat-5693	68	11	study	study	NOUN
easat-5693	68	12	seeks	seek	VERB
easat-5693	68	13	to	to	PART
easat-5693	68	14	identify	identify	VERB
easat-5693	68	15	what	what	PRON
easat-5693	68	16	influence	influence	NOUN
easat-5693	68	17	the	the	DET
easat-5693	68	18	quality	quality	NOUN
easat-5693	68	19	of	of	ADP
easat-5693	68	20	internal	internal	ADJ
easat-5693	68	21	audit	audit	NOUN
easat-5693	68	22	,	,	PUNCT
easat-5693	68	23	the	the	DET
easat-5693	68	24	use	use	NOUN
easat-5693	68	25	of	of	ADP
easat-5693	68	26	information	information	NOUN
easat-5693	68	27	technology	technology	NOUN
easat-5693	68	28	,	,	PUNCT
easat-5693	68	29	management	management	NOUN
easat-5693	68	30	support	support	NOUN
easat-5693	68	31	,	,	PUNCT
easat-5693	68	32	and	and	CCONJ
easat-5693	68	33	the	the	DET
easat-5693	68	34	application	application	NOUN
easat-5693	68	35	of	of	ADP
easat-5693	68	36	spi	spi	NOUN
easat-5693	68	37	organizing	organizing	NOUN
easat-5693	68	38	guidelines	guideline	NOUN
easat-5693	68	39	have	have	VERB
easat-5693	68	40	on	on	ADP
easat-5693	68	41	the	the	DET
easat-5693	68	42	effectiveness	effectiveness	NOUN
easat-5693	68	43	of	of	ADP
easat-5693	68	44	internal	internal	ADJ
easat-5693	68	45	audit	audit	NOUN
easat-5693	68	46	in	in	ADP
easat-5693	68	47	preventing	prevent	VERB
easat-5693	68	48	and	and	CCONJ
easat-5693	68	49	detecting	detect	VERB
easat-5693	68	50	fraud	fraud	NOUN
easat-5693	68	51	in	in	ADP
easat-5693	68	52	hospitals	hospital	NOUN
easat-5693	68	53	.	.	PUNCT
easat-5693	69	1	2	2	X
easat-5693	69	2	.	.	X
easat-5693	69	3	literature	literature	NOUN
easat-5693	69	4	review	review	VERB
easat-5693	69	5	2.1	2.1	NUM
easat-5693	69	6	.	.	PUNCT
easat-5693	70	1	internal	internal	ADJ
easat-5693	70	2	audit	audit	NOUN
easat-5693	70	3	the	the	DET
easat-5693	70	4	institute	institute	NOUN
easat-5693	70	5	of	of	ADP
easat-5693	70	6	internal	internal	ADJ
easat-5693	70	7	auditors	auditor	NOUN
easat-5693	70	8	[	[	X
easat-5693	70	9	5	5	NUM
easat-5693	70	10	]	]	PUNCT
easat-5693	70	11	defines	define	VERB
easat-5693	70	12	internal	internal	ADJ
easat-5693	70	13	auditing	auditing	NOUN
easat-5693	70	14	as	as	ADP
easat-5693	70	15	an	an	DET
easat-5693	70	16	independent	independent	ADJ
easat-5693	70	17	,	,	PUNCT
easat-5693	70	18	objective	objective	ADJ
easat-5693	70	19	assurance	assurance	NOUN
easat-5693	70	20	and	and	CCONJ
easat-5693	70	21	consulting	consulting	NOUN
easat-5693	70	22	activity	activity	NOUN
easat-5693	70	23	designed	design	VERB
easat-5693	70	24	to	to	PART
easat-5693	70	25	add	add	VERB
easat-5693	70	26	value	value	NOUN
easat-5693	70	27	and	and	CCONJ
easat-5693	70	28	improve	improve	VERB
easat-5693	70	29	an	an	DET
easat-5693	70	30	organization	organization	NOUN
easat-5693	70	31	's	's	PART
easat-5693	70	32	operations	operation	NOUN
easat-5693	70	33	.	.	PUNCT
easat-5693	71	1	internal	internal	ADJ
easat-5693	71	2	audit	audit	NOUN
easat-5693	71	3	strengthens	strengthen	VERB
easat-5693	71	4	corporate	corporate	ADJ
easat-5693	71	5	governance	governance	NOUN
easat-5693	71	6	through	through	ADP
easat-5693	71	7	risk	risk	NOUN
easat-5693	71	8	-	-	PUNCT
easat-5693	71	9	based	base	VERB
easat-5693	71	10	audits	audits	NOUN
easat-5693	71	11	that	that	PRON
easat-5693	71	12	provide	provide	VERB
easat-5693	71	13	assurance	assurance	NOUN
easat-5693	71	14	and	and	CCONJ
easat-5693	71	15	insight	insight	NOUN
easat-5693	71	16	into	into	ADP
easat-5693	71	17	the	the	DET
easat-5693	71	18	processes	process	NOUN
easat-5693	71	19	and	and	CCONJ
easat-5693	71	20	structures	structure	NOUN
easat-5693	71	21	that	that	PRON
easat-5693	71	22	drive	drive	VERB
easat-5693	71	23	organizations	organization	NOUN
easat-5693	71	24	to	to	ADP
easat-5693	71	25	success	success	NOUN
easat-5693	71	26	[	[	X
easat-5693	71	27	5	5	NUM
easat-5693	71	28	]	]	PUNCT
easat-5693	71	29	.	.	PUNCT
easat-5693	72	1	internal	internal	ADJ
easat-5693	72	2	audit	audit	NOUN
easat-5693	72	3	contributes	contribute	VERB
easat-5693	72	4	to	to	ADP
easat-5693	72	5	the	the	DET
easat-5693	72	6	overall	overall	ADJ
easat-5693	72	7	stability	stability	NOUN
easat-5693	72	8	and	and	CCONJ
easat-5693	72	9	sustainability	sustainability	NOUN
easat-5693	72	10	of	of	ADP
easat-5693	72	11	the	the	DET
easat-5693	72	12	organization	organization	NOUN
easat-5693	72	13	by	by	ADP
easat-5693	72	14	providing	provide	VERB
easat-5693	72	15	assurance	assurance	NOUN
easat-5693	72	16	on	on	ADP
easat-5693	72	17	operational	operational	ADJ
easat-5693	72	18	efficiency	efficiency	NOUN
easat-5693	72	19	,	,	PUNCT
easat-5693	72	20	reporting	report	VERB
easat-5693	72	21	reliability	reliability	NOUN
easat-5693	72	22	,	,	PUNCT
easat-5693	72	23	compliance	compliance	NOUN
easat-5693	72	24	with	with	ADP
easat-5693	72	25	laws	law	NOUN
easat-5693	72	26	and/or	and/or	CCONJ
easat-5693	72	27	regulations	regulation	NOUN
easat-5693	72	28	,	,	PUNCT
easat-5693	72	29	safeguarding	safeguard	VERB
easat-5693	72	30	assets	asset	NOUN
easat-5693	72	31	,	,	PUNCT
easat-5693	72	32	and	and	CCONJ
easat-5693	72	33	ethical	ethical	ADJ
easat-5693	72	34	culture	culture	NOUN
easat-5693	72	35	thereby	thereby	ADV
easat-5693	72	36	fostering	foster	VERB
easat-5693	72	37	public	public	ADJ
easat-5693	72	38	confidence	confidence	NOUN
easat-5693	72	39	in	in	ADP
easat-5693	72	40	the	the	DET
easat-5693	72	41	organization	organization	NOUN
easat-5693	72	42	and	and	CCONJ
easat-5693	72	43	the	the	DET
easat-5693	72	44	broader	broad	ADJ
easat-5693	72	45	system	system	NOUN
easat-5693	72	46	of	of	ADP
easat-5693	72	47	which	which	PRON
easat-5693	72	48	it	it	PRON
easat-5693	72	49	is	be	AUX
easat-5693	72	50	a	a	DET
easat-5693	72	51	part	part	NOUN
easat-5693	72	52	the	the	DET
easat-5693	72	53	institute	institute	NOUN
easat-5693	72	54	of	of	ADP
easat-5693	72	55	internal	internal	ADJ
easat-5693	72	56	auditors	auditor	NOUN
easat-5693	72	57	[	[	X
easat-5693	72	58	5	5	NUM
easat-5693	72	59	]	]	PUNCT
easat-5693	72	60	.	.	PUNCT
easat-5693	73	1	the	the	DET
easat-5693	73	2	institute	institute	PROPN
easat-5693	73	3	of	of	ADP
easat-5693	73	4	internal	internal	ADJ
easat-5693	73	5	auditors	auditor	NOUN
easat-5693	73	6	[	[	X
easat-5693	73	7	5	5	NUM
easat-5693	73	8	]	]	PUNCT
easat-5693	73	9	.	.	PUNCT
easat-5693	74	1	internal	internal	ADJ
easat-5693	74	2	auditing	auditing	NOUN
easat-5693	74	3	is	be	AUX
easat-5693	74	4	performed	perform	VERB
easat-5693	74	5	by	by	ADP
easat-5693	74	6	professionals	professional	NOUN
easat-5693	74	7	who	who	PRON
easat-5693	74	8	have	have	VERB
easat-5693	74	9	a	a	DET
easat-5693	74	10	deep	deep	ADJ
easat-5693	74	11	appreciation	appreciation	NOUN
easat-5693	74	12	for	for	ADP
easat-5693	74	13	the	the	DET
easat-5693	74	14	importance	importance	NOUN
easat-5693	74	15	of	of	ADP
easat-5693	74	16	strong	strong	ADJ
easat-5693	74	17	governance	governance	NOUN
easat-5693	74	18	,	,	PUNCT
easat-5693	74	19	an	an	DET
easat-5693	74	20	in	in	ADP
easat-5693	74	21	-	-	PUNCT
easat-5693	74	22	depth	depth	NOUN
easat-5693	74	23	understanding	understanding	NOUN
easat-5693	74	24	of	of	ADP
easat-5693	74	25	business	business	NOUN
easat-5693	74	26	process	process	NOUN
easat-5693	74	27	systems	system	NOUN
easat-5693	74	28	,	,	PUNCT
easat-5693	74	29	and	and	CCONJ
easat-5693	74	30	a	a	DET
easat-5693	74	31	fundamental	fundamental	ADJ
easat-5693	74	32	drive	drive	NOUN
easat-5693	74	33	to	to	PART
easat-5693	74	34	help	help	VERB
easat-5693	74	35	the	the	DET
easat-5693	74	36	organization	organization	NOUN
easat-5693	74	37	succeed	succeed	VERB
easat-5693	74	38	[	[	X
easat-5693	74	39	5	5	NUM
easat-5693	74	40	]	]	PUNCT
easat-5693	74	41	.	.	PUNCT
easat-5693	75	1	presidential	presidential	ADJ
easat-5693	75	2	regulation	regulation	NOUN
easat-5693	75	3	of	of	ADP
easat-5693	75	4	the	the	DET
easat-5693	75	5	republic	republic	NOUN
easat-5693	75	6	of	of	ADP
easat-5693	75	7	indonesia	indonesia	PROPN
easat-5693	75	8	number	number	PROPN
easat-5693	75	9	77	77	NUM
easat-5693	75	10	of	of	ADP
easat-5693	75	11	2015	2015	NUM
easat-5693	75	12	concerning	concern	VERB
easat-5693	75	13	hospital	hospital	NOUN
easat-5693	75	14	organization	organization	NOUN
easat-5693	75	15	guidelines	guideline	VERB
easat-5693	75	16	states	state	VERB
easat-5693	75	17	that	that	SCONJ
easat-5693	75	18	the	the	DET
easat-5693	75	19	organizational	organizational	ADJ
easat-5693	75	20	element	element	NOUN
easat-5693	75	21	in	in	ADP
easat-5693	75	22	charge	charge	NOUN
easat-5693	75	23	of	of	ADP
easat-5693	75	24	carrying	carry	VERB
easat-5693	75	25	out	out	ADP
easat-5693	75	26	the	the	DET
easat-5693	75	27	hospital	hospital	NOUN
easat-5693	75	28	's	's	PART
easat-5693	75	29	internal	internal	ADJ
easat-5693	75	30	performance	performance	NOUN
easat-5693	75	31	audit	audit	NOUN
easat-5693	75	32	work	work	NOUN
easat-5693	75	33	is	be	AUX
easat-5693	75	34	spi	spi	PROPN
easat-5693	75	35	.	.	PUNCT
easat-5693	75	36	spi	spi	PROPN
easat-5693	75	37	is	be	AUX
easat-5693	75	38	tasked	task	VERB
easat-5693	75	39	with	with	ADP
easat-5693	75	40	improving	improve	VERB
easat-5693	75	41	the	the	DET
easat-5693	75	42	effectiveness	effectiveness	NOUN
easat-5693	75	43	of	of	ADP
easat-5693	75	44	the	the	DET
easat-5693	75	45	implementation	implementation	NOUN
easat-5693	75	46	of	of	ADP
easat-5693	75	47	organizational	organizational	ADJ
easat-5693	75	48	governance	governance	NOUN
easat-5693	75	49	,	,	PUNCT
easat-5693	75	50	risk	risk	NOUN
easat-5693	75	51	management	management	NOUN
easat-5693	75	52	,	,	PUNCT
easat-5693	75	53	and	and	CCONJ
easat-5693	75	54	internal	internal	ADJ
easat-5693	75	55	control	control	NOUN
easat-5693	75	56	in	in	ADP
easat-5693	75	57	accordance	accordance	NOUN
easat-5693	75	58	with	with	ADP
easat-5693	75	59	the	the	DET
easat-5693	75	60	provisions	provision	NOUN
easat-5693	75	61	of	of	ADP
easat-5693	75	62	laws	law	NOUN
easat-5693	75	63	and	and	CCONJ
easat-5693	75	64	regulations	regulation	NOUN
easat-5693	75	65	[	[	X
easat-5693	75	66	38	38	NUM
easat-5693	75	67	]	]	PUNCT
easat-5693	75	68	.	.	PUNCT
easat-5693	76	1	regulation	regulation	NOUN
easat-5693	76	2	of	of	ADP
easat-5693	76	3	the	the	DET
easat-5693	76	4	minister	minister	NOUN
easat-5693	76	5	of	of	ADP
easat-5693	76	6	home	home	NOUN
easat-5693	76	7	affairs	affair	NOUN
easat-5693	76	8	of	of	ADP
easat-5693	76	9	the	the	DET
easat-5693	76	10	republic	republic	NOUN
easat-5693	76	11	of	of	ADP
easat-5693	76	12	indonesia	indonesia	PROPN
easat-5693	76	13	number	number	NOUN
easat-5693	76	14	79	79	NUM
easat-5693	76	15	of	of	ADP
easat-5693	76	16	2018	2018	NUM
easat-5693	76	17	concerning	concern	VERB
easat-5693	76	18	regional	regional	ADJ
easat-5693	76	19	public	public	ADJ
easat-5693	76	20	service	service	NOUN
easat-5693	76	21	agencies	agency	NOUN
easat-5693	76	22	mandates	mandate	VERB
easat-5693	76	23	that	that	PRON
easat-5693	76	24	supervision	supervision	NOUN
easat-5693	76	25	of	of	ADP
easat-5693	76	26	organizations	organization	NOUN
easat-5693	76	27	in	in	ADP
easat-5693	76	28	the	the	DET
easat-5693	76	29	form	form	NOUN
easat-5693	76	30	of	of	ADP
easat-5693	76	31	regional	regional	ADJ
easat-5693	76	32	public	public	ADJ
easat-5693	76	33	service	service	NOUN
easat-5693	76	34	agencies	agency	NOUN
easat-5693	76	35	(	(	PUNCT
easat-5693	76	36	blud	blud	X
easat-5693	76	37	)	)	PUNCT
easat-5693	76	38	be	be	AUX
easat-5693	76	39	carried	carry	VERB
easat-5693	76	40	out	out	ADP
easat-5693	76	41	by	by	ADP
easat-5693	76	42	the	the	DET
easat-5693	76	43	spi	spi	PROPN
easat-5693	76	44	and	and	CCONJ
easat-5693	76	45	the	the	DET
easat-5693	76	46	supervisory	supervisory	ADJ
easat-5693	76	47	board	board	NOUN
easat-5693	76	48	.	.	PUNCT
easat-5693	77	1	spi	spi	PROPN
easat-5693	77	2	is	be	AUX
easat-5693	77	3	responsible	responsible	ADJ
easat-5693	77	4	to	to	ADP
easat-5693	77	5	the	the	DET
easat-5693	77	6	hospital	hospital	NOUN
easat-5693	77	7	director	director	NOUN
easat-5693	77	8	by	by	ADP
easat-5693	77	9	carrying	carry	VERB
easat-5693	77	10	out	out	ADP
easat-5693	77	11	the	the	DET
easat-5693	77	12	functions	function	NOUN
easat-5693	77	13	of	of	ADP
easat-5693	77	14	monitoring	monitoring	NOUN
easat-5693	77	15	and	and	CCONJ
easat-5693	77	16	evaluating	evaluate	VERB
easat-5693	77	17	the	the	DET
easat-5693	77	18	implementation	implementation	NOUN
easat-5693	77	19	of	of	ADP
easat-5693	77	20	risk	risk	NOUN
easat-5693	77	21	management	management	NOUN
easat-5693	77	22	in	in	ADP
easat-5693	77	23	the	the	DET
easat-5693	77	24	hospital	hospital	NOUN
easat-5693	77	25	work	work	NOUN
easat-5693	77	26	unit	unit	NOUN
easat-5693	77	27	,	,	PUNCT
easat-5693	77	28	assessing	assess	VERB
easat-5693	77	29	the	the	DET
easat-5693	77	30	control	control	NOUN
easat-5693	77	31	system	system	NOUN
easat-5693	77	32	,	,	PUNCT
easat-5693	77	33	management	management	NOUN
easat-5693	77	34	,	,	PUNCT
easat-5693	77	35	and	and	CCONJ
easat-5693	77	36	monitoring	monitor	VERB
easat-5693	77	37	the	the	DET
easat-5693	77	38	effectiveness	effectiveness	NOUN
easat-5693	77	39	and	and	CCONJ
easat-5693	77	40	efficiency	efficiency	NOUN
easat-5693	77	41	of	of	ADP
easat-5693	77	42	systems	system	NOUN
easat-5693	77	43	and	and	CCONJ
easat-5693	77	44	procedures	procedure	NOUN
easat-5693	77	45	in	in	ADP
easat-5693	77	46	the	the	DET
easat-5693	77	47	field	field	NOUN
easat-5693	77	48	of	of	ADP
easat-5693	77	49	service	service	NOUN
easat-5693	77	50	administration	administration	NOUN
easat-5693	77	51	,	,	PUNCT
easat-5693	77	52	as	as	ADV
easat-5693	77	53	well	well	ADV
easat-5693	77	54	as	as	ADP
easat-5693	77	55	general	general	ADJ
easat-5693	77	56	and	and	CCONJ
easat-5693	77	57	financial	financial	ADJ
easat-5693	77	58	administration	administration	NOUN
easat-5693	77	59	,	,	PUNCT
easat-5693	77	60	carrying	carry	VERB
easat-5693	77	61	out	out	ADP
easat-5693	77	62	special	special	ADJ
easat-5693	77	63	tasks	task	NOUN
easat-5693	77	64	within	within	ADP
easat-5693	77	65	the	the	DET
easat-5693	77	66	scope	scope	NOUN
easat-5693	77	67	of	of	ADP
easat-5693	77	68	internal	internal	ADJ
easat-5693	77	69	supervision	supervision	NOUN
easat-5693	77	70	assigned	assign	VERB
easat-5693	77	71	by	by	ADP
easat-5693	77	72	the	the	DET
easat-5693	77	73	head	head	NOUN
easat-5693	77	74	of	of	ADP
easat-5693	77	75	the	the	DET
easat-5693	77	76	hospital	hospital	NOUN
easat-5693	77	77	or	or	CCONJ
easat-5693	77	78	hospital	hospital	NOUN
easat-5693	77	79	director	director	NOUN
easat-5693	77	80	,	,	PUNCT
easat-5693	77	81	monitoring	monitor	VERB
easat-5693	77	82	the	the	DET
easat-5693	77	83	implementation	implementation	NOUN
easat-5693	77	84	and	and	CCONJ
easat-5693	77	85	accuracy	accuracy	NOUN
easat-5693	77	86	of	of	ADP
easat-5693	77	87	the	the	DET
easat-5693	77	88	implementation	implementation	NOUN
easat-5693	77	89	of	of	ADP
easat-5693	77	90	follow	follow	NOUN
easat-5693	77	91	-	-	PUNCT
easat-5693	77	92	up	up	NOUN
easat-5693	77	93	on	on	ADP
easat-5693	77	94	audit	audit	NOUN
easat-5693	77	95	reports	report	NOUN
easat-5693	77	96	,	,	PUNCT
easat-5693	77	97	and	and	CCONJ
easat-5693	77	98	providing	provide	VERB
easat-5693	77	99	consultation	consultation	NOUN
easat-5693	77	100	,	,	PUNCT
easat-5693	77	101	advocacy	advocacy	NOUN
easat-5693	77	102	,	,	PUNCT
easat-5693	77	103	guidance	guidance	NOUN
easat-5693	77	104	,	,	PUNCT
easat-5693	77	105	and	and	CCONJ
easat-5693	77	106	assistance	assistance	NOUN
easat-5693	77	107	in	in	ADP
easat-5693	77	108	the	the	DET
easat-5693	77	109	implementation	implementation	NOUN
easat-5693	77	110	of	of	ADP
easat-5693	77	111	hospital	hospital	NOUN
easat-5693	77	112	operational	operational	ADJ
easat-5693	77	113	activities	activity	NOUN
easat-5693	77	114	[	[	X
easat-5693	77	115	39	39	NUM
easat-5693	77	116	]	]	PUNCT
easat-5693	77	117	.	.	PUNCT
easat-5693	78	1	the	the	DET
easat-5693	78	2	task	task	NOUN
easat-5693	78	3	of	of	ADP
easat-5693	78	4	spi	spi	PROPN
easat-5693	78	5	is	be	AUX
easat-5693	78	6	to	to	PART
easat-5693	78	7	assist	assist	VERB
easat-5693	78	8	management	management	NOUN
easat-5693	78	9	to	to	PART
easat-5693	78	10	safeguard	safeguard	VERB
easat-5693	78	11	assets	asset	NOUN
easat-5693	78	12	,	,	PUNCT
easat-5693	78	13	create	create	VERB
easat-5693	78	14	accurate	accurate	ADJ
easat-5693	78	15	financial	financial	ADJ
easat-5693	78	16	information	information	NOUN
easat-5693	78	17	systems	system	NOUN
easat-5693	78	18	,	,	PUNCT
easat-5693	78	19	create	create	VERB
easat-5693	78	20	efficiency	efficiency	NOUN
easat-5693	78	21	,	,	PUNCT
easat-5693	78	22	1822	1822	NUM
easat-5693	78	23	edelweiss	edelweiss	PROPN
easat-5693	78	24	applied	apply	VERB
easat-5693	78	25	science	science	NOUN
easat-5693	78	26	and	and	CCONJ
easat-5693	78	27	technology	technology	NOUN
easat-5693	78	28	issn	issn	PROPN
easat-5693	78	29	:	:	PUNCT
easat-5693	78	30	2576	2576	NUM
easat-5693	78	31	-	-	SYM
easat-5693	78	32	8484	8484	NUM
easat-5693	78	33	vol	vol	NOUN
easat-5693	78	34	.	.	PROPN
easat-5693	79	1	9	9	NUM
easat-5693	79	2	,	,	PUNCT
easat-5693	79	3	no	no	INTJ
easat-5693	79	4	.	.	NOUN
easat-5693	80	1	3	3	NUM
easat-5693	80	2	:	:	SYM
easat-5693	80	3	1819	1819	NUM
easat-5693	80	4	-	-	SYM
easat-5693	80	5	1842	1842	NUM
easat-5693	80	6	,	,	PUNCT
easat-5693	80	7	2025	2025	NUM
easat-5693	80	8	doi	doi	NOUN
easat-5693	80	9	:	:	PUNCT
easat-5693	80	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	80	11	©	©	PROPN
easat-5693	80	12	2025	2025	NUM
easat-5693	80	13	by	by	ADP
easat-5693	80	14	the	the	DET
easat-5693	80	15	authors	author	NOUN
easat-5693	80	16	;	;	PUNCT
easat-5693	81	1	licensee	licensee	PROPN
easat-5693	81	2	learning	learn	VERB
easat-5693	81	3	gate	gate	NOUN
easat-5693	81	4	productivity	productivity	NOUN
easat-5693	81	5	and	and	CCONJ
easat-5693	81	6	encourage	encourage	VERB
easat-5693	81	7	compliance	compliance	NOUN
easat-5693	81	8	with	with	ADP
easat-5693	81	9	management	management	NOUN
easat-5693	81	10	policies	policy	NOUN
easat-5693	81	11	in	in	ADP
easat-5693	81	12	the	the	DET
easat-5693	81	13	application	application	NOUN
easat-5693	81	14	of	of	ADP
easat-5693	81	15	sound	sound	ADJ
easat-5693	81	16	business	business	NOUN
easat-5693	81	17	practices	practice	NOUN
easat-5693	81	18	[	[	X
easat-5693	81	19	38	38	NUM
easat-5693	81	20	]	]	PUNCT
easat-5693	81	21	.	.	PUNCT
easat-5693	82	1	2.2	2.2	NUM
easat-5693	82	2	.	.	PUNCT
easat-5693	83	1	internal	internal	ADJ
easat-5693	83	2	audit	audit	NOUN
easat-5693	83	3	effectiveness	effectiveness	NOUN
easat-5693	83	4	in	in	ADP
easat-5693	83	5	fraud	fraud	NOUN
easat-5693	83	6	prevention	prevention	NOUN
easat-5693	83	7	and	and	CCONJ
easat-5693	83	8	detection	detection	NOUN
easat-5693	83	9	the	the	DET
easat-5693	83	10	institute	institute	NOUN
easat-5693	83	11	of	of	ADP
easat-5693	83	12	internal	internal	ADJ
easat-5693	83	13	auditors	auditor	NOUN
easat-5693	83	14	[	[	X
easat-5693	83	15	5	5	NUM
easat-5693	83	16	]	]	PUNCT
easat-5693	83	17	defines	define	NOUN
easat-5693	83	18	fraud	fraud	NOUN
easat-5693	83	19	as	as	ADP
easat-5693	83	20	any	any	DET
easat-5693	83	21	intentional	intentional	ADJ
easat-5693	83	22	act	act	NOUN
easat-5693	83	23	characterized	characterize	VERB
easat-5693	83	24	by	by	ADP
easat-5693	83	25	deception	deception	NOUN
easat-5693	83	26	,	,	PUNCT
easat-5693	83	27	concealment	concealment	NOUN
easat-5693	83	28	,	,	PUNCT
easat-5693	83	29	dishonesty	dishonesty	NOUN
easat-5693	83	30	,	,	PUNCT
easat-5693	83	31	misuse	misuse	NOUN
easat-5693	83	32	of	of	ADP
easat-5693	83	33	assets	asset	NOUN
easat-5693	83	34	or	or	CCONJ
easat-5693	83	35	information	information	NOUN
easat-5693	83	36	,	,	PUNCT
easat-5693	83	37	forgery	forgery	NOUN
easat-5693	83	38	,	,	PUNCT
easat-5693	83	39	or	or	CCONJ
easat-5693	83	40	breach	breach	NOUN
easat-5693	83	41	of	of	ADP
easat-5693	83	42	trust	trust	NOUN
easat-5693	83	43	committed	commit	VERB
easat-5693	83	44	by	by	ADP
easat-5693	83	45	individuals	individual	NOUN
easat-5693	83	46	or	or	CCONJ
easat-5693	83	47	organizations	organization	NOUN
easat-5693	83	48	to	to	PART
easat-5693	83	49	obtain	obtain	VERB
easat-5693	83	50	unfair	unfair	ADJ
easat-5693	83	51	or	or	CCONJ
easat-5693	83	52	illegal	illegal	ADJ
easat-5693	83	53	personal	personal	ADJ
easat-5693	83	54	or	or	CCONJ
easat-5693	83	55	business	business	NOUN
easat-5693	83	56	gain	gain	NOUN
easat-5693	83	57	.	.	PUNCT
easat-5693	84	1	the	the	DET
easat-5693	84	2	act	act	NOUN
easat-5693	84	3	of	of	ADP
easat-5693	84	4	fraud	fraud	NOUN
easat-5693	84	5	is	be	AUX
easat-5693	84	6	not	not	PART
easat-5693	84	7	an	an	DET
easat-5693	84	8	easy	easy	ADJ
easat-5693	84	9	case	case	NOUN
easat-5693	84	10	,	,	PUNCT
easat-5693	84	11	nor	nor	CCONJ
easat-5693	84	12	is	be	AUX
easat-5693	84	13	it	it	PRON
easat-5693	84	14	an	an	DET
easat-5693	84	15	incident	incident	NOUN
easat-5693	84	16	that	that	PRON
easat-5693	84	17	occurs	occur	VERB
easat-5693	84	18	accidentally	accidentally	ADV
easat-5693	84	19	[	[	X
easat-5693	84	20	40	40	NUM
easat-5693	84	21	]	]	PUNCT
easat-5693	84	22	.	.	PUNCT
easat-5693	85	1	the	the	DET
easat-5693	85	2	vigilance	vigilance	NOUN
easat-5693	85	3	of	of	ADP
easat-5693	85	4	internal	internal	ADJ
easat-5693	85	5	auditors	auditor	NOUN
easat-5693	85	6	in	in	ADP
easat-5693	85	7	detecting	detect	VERB
easat-5693	85	8	fraud	fraud	NOUN
easat-5693	85	9	or	or	CCONJ
easat-5693	85	10	malicious	malicious	ADJ
easat-5693	85	11	intent	intent	NOUN
easat-5693	85	12	of	of	ADP
easat-5693	85	13	a	a	DET
easat-5693	85	14	person	person	NOUN
easat-5693	85	15	or	or	CCONJ
easat-5693	85	16	group	group	NOUN
easat-5693	85	17	of	of	ADP
easat-5693	85	18	employees	employee	NOUN
easat-5693	85	19	is	be	AUX
easat-5693	85	20	needed	need	VERB
easat-5693	85	21	in	in	ADP
easat-5693	85	22	order	order	NOUN
easat-5693	85	23	to	to	PART
easat-5693	85	24	supervise	supervise	VERB
easat-5693	85	25	company	company	NOUN
easat-5693	85	26	operations	operation	NOUN
easat-5693	85	27	.	.	PUNCT
easat-5693	86	1	fraud	fraud	NOUN
easat-5693	86	2	examination	examination	NOUN
easat-5693	86	3	is	be	AUX
easat-5693	86	4	the	the	DET
easat-5693	86	5	process	process	NOUN
easat-5693	86	6	of	of	ADP
easat-5693	86	7	resolving	resolve	VERB
easat-5693	86	8	allegations	allegation	NOUN
easat-5693	86	9	of	of	ADP
easat-5693	86	10	fraud	fraud	NOUN
easat-5693	86	11	from	from	ADP
easat-5693	86	12	inception	inception	NOUN
easat-5693	86	13	to	to	ADP
easat-5693	86	14	disposition	disposition	NOUN
easat-5693	86	15	,	,	PUNCT
easat-5693	86	16	and	and	CCONJ
easat-5693	86	17	it	it	PRON
easat-5693	86	18	is	be	AUX
easat-5693	86	19	the	the	DET
easat-5693	86	20	primary	primary	ADJ
easat-5693	86	21	function	function	NOUN
easat-5693	86	22	of	of	ADP
easat-5693	86	23	anti	anti	ADJ
easat-5693	86	24	-	-	ADJ
easat-5693	86	25	fraud	fraud	ADJ
easat-5693	86	26	professionals	professional	NOUN
easat-5693	86	27	[	[	X
easat-5693	86	28	41	41	NUM
easat-5693	86	29	]	]	PUNCT
easat-5693	86	30	.	.	PUNCT
easat-5693	87	1	the	the	DET
easat-5693	87	2	fraud	fraud	NOUN
easat-5693	87	3	examination	examination	NOUN
easat-5693	87	4	stage	stage	NOUN
easat-5693	87	5	consists	consist	VERB
easat-5693	87	6	of	of	ADP
easat-5693	87	7	fraud	fraud	NOUN
easat-5693	87	8	prevention	prevention	NOUN
easat-5693	87	9	,	,	PUNCT
easat-5693	87	10	fraud	fraud	NOUN
easat-5693	87	11	detection	detection	NOUN
easat-5693	87	12	and	and	CCONJ
easat-5693	87	13	fraud	fraud	NOUN
easat-5693	87	14	investigation	investigation	NOUN
easat-5693	87	15	.	.	PUNCT
easat-5693	88	1	fraud	fraud	NOUN
easat-5693	88	2	prevention	prevention	PROPN
easat-5693	88	3	can	can	AUX
easat-5693	88	4	be	be	AUX
easat-5693	88	5	pursued	pursue	VERB
easat-5693	88	6	by	by	ADP
easat-5693	88	7	creating	create	VERB
easat-5693	88	8	a	a	DET
easat-5693	88	9	culture	culture	NOUN
easat-5693	88	10	of	of	ADP
easat-5693	88	11	honesty	honesty	NOUN
easat-5693	88	12	,	,	PUNCT
easat-5693	88	13	openness	openness	NOUN
easat-5693	88	14	and	and	CCONJ
easat-5693	88	15	helpfulness	helpfulness	ADJ
easat-5693	88	16	,	,	PUNCT
easat-5693	88	17	and	and	CCONJ
easat-5693	88	18	eliminating	eliminate	VERB
easat-5693	88	19	opportunities	opportunity	NOUN
easat-5693	88	20	for	for	ADP
easat-5693	88	21	fraud	fraud	NOUN
easat-5693	88	22	.	.	PUNCT
easat-5693	89	1	the	the	DET
easat-5693	89	2	results	result	NOUN
easat-5693	89	3	of	of	ADP
easat-5693	89	4	the	the	DET
easat-5693	89	5	acfe	acfe	NOUN
easat-5693	89	6	[	[	X
easat-5693	89	7	6	6	NUM
easat-5693	89	8	]	]	PUNCT
easat-5693	89	9	show	show	VERB
easat-5693	89	10	that	that	SCONJ
easat-5693	89	11	the	the	DET
easat-5693	89	12	hotline	hotline	NOUN
easat-5693	89	13	/	/	SYM
easat-5693	89	14	whistle	whistle	VERB
easat-5693	89	15	blower	blower	NOUN
easat-5693	89	16	system	system	NOUN
easat-5693	89	17	method	method	NOUN
easat-5693	89	18	is	be	AUX
easat-5693	89	19	still	still	ADV
easat-5693	89	20	seen	see	VERB
easat-5693	89	21	as	as	ADP
easat-5693	89	22	a	a	DET
easat-5693	89	23	fairly	fairly	ADV
easat-5693	89	24	effective	effective	ADJ
easat-5693	89	25	fraud	fraud	NOUN
easat-5693	89	26	prevention	prevention	NOUN
easat-5693	89	27	tool	tool	NOUN
easat-5693	89	28	for	for	ADP
easat-5693	89	29	respondents	respondent	NOUN
easat-5693	89	30	with	with	ADP
easat-5693	89	31	a	a	DET
easat-5693	89	32	percentage	percentage	NOUN
easat-5693	89	33	of	of	ADP
easat-5693	89	34	22.6	22.6	NUM
easat-5693	89	35	%	%	NOUN
easat-5693	89	36	,	,	PUNCT
easat-5693	89	37	which	which	PRON
easat-5693	89	38	is	be	AUX
easat-5693	89	39	accompanied	accompany	VERB
easat-5693	89	40	by	by	ADP
easat-5693	89	41	consistency	consistency	NOUN
easat-5693	89	42	in	in	ADP
easat-5693	89	43	the	the	DET
easat-5693	89	44	implementation	implementation	NOUN
easat-5693	89	45	of	of	ADP
easat-5693	89	46	anti	anti	ADJ
easat-5693	89	47	-	-	ADJ
easat-5693	89	48	fraud	fraud	ADJ
easat-5693	89	49	policies	policy	NOUN
easat-5693	89	50	in	in	ADP
easat-5693	89	51	organizations	organization	NOUN
easat-5693	89	52	at	at	ADP
easat-5693	89	53	13.8	13.8	NUM
easat-5693	89	54	%	%	NOUN
easat-5693	89	55	.	.	PUNCT
easat-5693	90	1	these	these	DET
easat-5693	90	2	two	two	NUM
easat-5693	90	3	elements	element	NOUN
easat-5693	90	4	must	must	AUX
easat-5693	90	5	go	go	VERB
easat-5693	90	6	hand	hand	NOUN
easat-5693	90	7	in	in	ADP
easat-5693	90	8	hand	hand	NOUN
easat-5693	90	9	to	to	PART
easat-5693	90	10	provide	provide	VERB
easat-5693	90	11	confidence	confidence	NOUN
easat-5693	90	12	for	for	ADP
easat-5693	90	13	those	those	DET
easat-5693	90	14	reporting	reporting	NOUN
easat-5693	90	15	fraud	fraud	NOUN
easat-5693	90	16	.	.	PUNCT
easat-5693	91	1	in	in	ADP
easat-5693	91	2	fraud	fraud	NOUN
easat-5693	91	3	detection	detection	NOUN
easat-5693	91	4	,	,	PUNCT
easat-5693	91	5	38.9	38.9	NUM
easat-5693	91	6	%	%	NOUN
easat-5693	91	7	of	of	ADP
easat-5693	91	8	the	the	DET
easat-5693	91	9	media	medium	NOUN
easat-5693	91	10	that	that	PRON
easat-5693	91	11	contribute	contribute	VERB
easat-5693	91	12	most	most	ADJ
easat-5693	91	13	to	to	ADP
easat-5693	91	14	the	the	DET
easat-5693	91	15	detection	detection	NOUN
easat-5693	91	16	of	of	ADP
easat-5693	91	17	fraud	fraud	NOUN
easat-5693	91	18	in	in	ADP
easat-5693	91	19	indonesia	indonesia	PROPN
easat-5693	91	20	are	be	AUX
easat-5693	91	21	reports	report	NOUN
easat-5693	91	22	,	,	PUNCT
easat-5693	91	23	and	and	CCONJ
easat-5693	91	24	the	the	DET
easat-5693	91	25	second	second	ADJ
easat-5693	91	26	place	place	NOUN
easat-5693	91	27	is	be	AUX
easat-5693	91	28	internal	internal	ADJ
easat-5693	91	29	audit	audit	NOUN
easat-5693	91	30	,	,	PUNCT
easat-5693	91	31	at	at	ADP
easat-5693	91	32	23.4	23.4	NUM
easat-5693	91	33	%	%	NOUN
easat-5693	91	34	acfe	acfe	NOUN
easat-5693	92	1	[	[	X
easat-5693	92	2	6	6	NUM
easat-5693	92	3	]	]	PUNCT
easat-5693	92	4	.	.	PUNCT
easat-5693	93	1	the	the	DET
easat-5693	93	2	acfe	acfe	NOUN
easat-5693	93	3	[	[	X
easat-5693	93	4	6	6	NUM
easat-5693	93	5	]	]	PUNCT
easat-5693	93	6	states	state	VERB
easat-5693	93	7	that	that	SCONJ
easat-5693	93	8	43	43	NUM
easat-5693	93	9	%	%	NOUN
easat-5693	93	10	of	of	ADP
easat-5693	93	11	fraud	fraud	NOUN
easat-5693	93	12	cases	case	NOUN
easat-5693	93	13	are	be	AUX
easat-5693	93	14	revealed	reveal	VERB
easat-5693	93	15	due	due	ADP
easat-5693	93	16	to	to	ADP
easat-5693	93	17	information	information	NOUN
easat-5693	93	18	from	from	ADP
easat-5693	93	19	whistleblowers	whistleblower	NOUN
easat-5693	93	20	.	.	PUNCT
easat-5693	94	1	this	this	PRON
easat-5693	94	2	is	be	AUX
easat-5693	94	3	three	three	NUM
easat-5693	94	4	times	time	NOUN
easat-5693	94	5	more	more	ADJ
easat-5693	94	6	than	than	ADP
easat-5693	94	7	any	any	DET
easat-5693	94	8	other	other	ADJ
easat-5693	94	9	detection	detection	NOUN
easat-5693	94	10	mechanism	mechanism	NOUN
easat-5693	94	11	.	.	PUNCT
easat-5693	95	1	other	other	ADJ
easat-5693	95	2	common	common	ADJ
easat-5693	95	3	detection	detection	NOUN
easat-5693	95	4	methods	method	NOUN
easat-5693	95	5	include	include	VERB
easat-5693	95	6	internal	internal	ADJ
easat-5693	95	7	audit	audit	NOUN
easat-5693	95	8	(	(	PUNCT
easat-5693	95	9	14	14	NUM
easat-5693	95	10	%	%	NOUN
easat-5693	95	11	)	)	PUNCT
easat-5693	95	12	and	and	CCONJ
easat-5693	95	13	management	management	NOUN
easat-5693	95	14	review	review	NOUN
easat-5693	95	15	(	(	PUNCT
easat-5693	95	16	13	13	NUM
easat-5693	95	17	%	%	NOUN
easat-5693	95	18	)	)	PUNCT
easat-5693	95	19	.	.	PUNCT
easat-5693	96	1	collectively	collectively	ADV
easat-5693	96	2	,	,	PUNCT
easat-5693	96	3	these	these	DET
easat-5693	96	4	three	three	NUM
easat-5693	96	5	detection	detection	NOUN
easat-5693	96	6	methods	method	NOUN
easat-5693	96	7	account	account	VERB
easat-5693	96	8	for	for	ADP
easat-5693	96	9	70	70	NUM
easat-5693	96	10	%	%	NOUN
easat-5693	96	11	of	of	ADP
easat-5693	96	12	cases	case	NOUN
easat-5693	96	13	.	.	PUNCT
easat-5693	97	1	internal	internal	ADJ
easat-5693	97	2	audit	audit	NOUN
easat-5693	97	3	is	be	AUX
easat-5693	97	4	one	one	NUM
easat-5693	97	5	of	of	ADP
easat-5693	97	6	the	the	DET
easat-5693	97	7	controls	control	NOUN
easat-5693	97	8	that	that	PRON
easat-5693	97	9	organizations	organization	NOUN
easat-5693	97	10	have	have	VERB
easat-5693	97	11	to	to	PART
easat-5693	97	12	minimize	minimize	VERB
easat-5693	97	13	fraud	fraud	NOUN
easat-5693	97	14	[	[	X
easat-5693	97	15	6	6	NUM
easat-5693	97	16	]	]	PUNCT
easat-5693	97	17	.	.	PUNCT
easat-5693	98	1	thus	thus	ADV
easat-5693	98	2	,	,	PUNCT
easat-5693	98	3	internal	internal	ADJ
easat-5693	98	4	audit	audit	NOUN
easat-5693	98	5	acts	act	VERB
easat-5693	98	6	as	as	ADP
easat-5693	98	7	one	one	NUM
easat-5693	98	8	of	of	ADP
easat-5693	98	9	the	the	DET
easat-5693	98	10	early	early	ADJ
easat-5693	98	11	detection	detection	NOUN
easat-5693	98	12	media	medium	NOUN
easat-5693	98	13	that	that	PRON
easat-5693	98	14	is	be	AUX
easat-5693	98	15	quite	quite	ADV
easat-5693	98	16	reliable	reliable	ADJ
easat-5693	98	17	by	by	ADP
easat-5693	98	18	the	the	DET
easat-5693	98	19	organization	organization	NOUN
easat-5693	98	20	.	.	PUNCT
easat-5693	99	1	the	the	PRON
easat-5693	99	2	greater	great	ADJ
easat-5693	99	3	the	the	DET
easat-5693	99	4	role	role	NOUN
easat-5693	99	5	of	of	ADP
easat-5693	99	6	internal	internal	ADJ
easat-5693	99	7	auditors	auditor	NOUN
easat-5693	99	8	can	can	AUX
easat-5693	99	9	increase	increase	VERB
easat-5693	99	10	efforts	effort	NOUN
easat-5693	99	11	to	to	PART
easat-5693	99	12	prevent	prevent	VERB
easat-5693	99	13	,	,	PUNCT
easat-5693	99	14	detect	detect	NOUN
easat-5693	99	15	,	,	PUNCT
easat-5693	99	16	and	and	CCONJ
easat-5693	99	17	control	control	PROPN
easat-5693	99	18	fraud	fraud	NOUN
easat-5693	99	19	tamimi	tamimi	PROPN
easat-5693	100	1	[	[	X
easat-5693	100	2	15	15	NUM
easat-5693	100	3	]	]	PUNCT
easat-5693	100	4	and	and	CCONJ
easat-5693	100	5	fatimah	fatimah	PROPN
easat-5693	100	6	and	and	CCONJ
easat-5693	100	7	octavia	octavia	PROPN
easat-5693	101	1	[	[	X
easat-5693	101	2	16	16	NUM
easat-5693	101	3	]	]	PUNCT
easat-5693	101	4	.	.	PUNCT
easat-5693	102	1	hassan	hassan	PROPN
easat-5693	102	2	,	,	PUNCT
easat-5693	102	3	et	et	PROPN
easat-5693	102	4	al	al	PROPN
easat-5693	102	5	.	.	PUNCT
easat-5693	103	1	[	[	X
easat-5693	103	2	14	14	NUM
easat-5693	103	3	]	]	PUNCT
easat-5693	103	4	concluded	conclude	VERB
easat-5693	103	5	that	that	SCONJ
easat-5693	103	6	internal	internal	ADJ
easat-5693	103	7	control	control	NOUN
easat-5693	103	8	plays	play	VERB
easat-5693	103	9	an	an	DET
easat-5693	103	10	important	important	ADJ
easat-5693	103	11	role	role	NOUN
easat-5693	103	12	in	in	ADP
easat-5693	103	13	reducing	reduce	VERB
easat-5693	103	14	the	the	DET
easat-5693	103	15	occurrence	occurrence	NOUN
easat-5693	103	16	of	of	ADP
easat-5693	103	17	fraud	fraud	NOUN
easat-5693	103	18	,	,	PUNCT
easat-5693	103	19	but	but	CCONJ
easat-5693	103	20	other	other	ADJ
easat-5693	103	21	research	research	NOUN
easat-5693	103	22	from	from	ADP
easat-5693	103	23	tian	tian	ADJ
easat-5693	103	24	and	and	CCONJ
easat-5693	103	25	sun	sun	NOUN
easat-5693	104	1	[	[	X
easat-5693	104	2	42	42	NUM
easat-5693	104	3	]	]	PUNCT
easat-5693	104	4	on	on	ADP
easat-5693	104	5	the	the	DET
easat-5693	104	6	contrary	contrary	NOUN
easat-5693	104	7	stated	state	VERB
easat-5693	104	8	that	that	SCONJ
easat-5693	104	9	internal	internal	ADJ
easat-5693	104	10	control	control	NOUN
easat-5693	104	11	plays	play	VERB
easat-5693	104	12	a	a	DET
easat-5693	104	13	negative	negative	ADJ
easat-5693	104	14	role	role	NOUN
easat-5693	104	15	in	in	ADP
easat-5693	104	16	financial	financial	ADJ
easat-5693	104	17	fraud	fraud	NOUN
easat-5693	104	18	promoted	promote	VERB
easat-5693	104	19	by	by	ADP
easat-5693	104	20	corporate	corporate	ADJ
easat-5693	104	21	financialization	financialization	NOUN
easat-5693	104	22	.	.	PUNCT
easat-5693	105	1	another	another	DET
easat-5693	105	2	study	study	NOUN
easat-5693	105	3	in	in	ADP
easat-5693	105	4	the	the	DET
easat-5693	105	5	iraqi	iraqi	ADJ
easat-5693	105	6	public	public	ADJ
easat-5693	105	7	sector	sector	NOUN
easat-5693	105	8	revealed	reveal	VERB
easat-5693	105	9	the	the	DET
easat-5693	105	10	effectiveness	effectiveness	NOUN
easat-5693	105	11	of	of	ADP
easat-5693	105	12	the	the	DET
easat-5693	105	13	internal	internal	ADJ
easat-5693	105	14	audit	audit	NOUN
easat-5693	105	15	process	process	NOUN
easat-5693	105	16	has	have	VERB
easat-5693	105	17	a	a	DET
easat-5693	105	18	positive	positive	ADJ
easat-5693	105	19	relationship	relationship	NOUN
easat-5693	105	20	with	with	ADP
easat-5693	105	21	the	the	DET
easat-5693	105	22	detection	detection	NOUN
easat-5693	105	23	of	of	ADP
easat-5693	105	24	financial	financial	ADJ
easat-5693	105	25	and	and	CCONJ
easat-5693	105	26	administrative	administrative	ADJ
easat-5693	105	27	corruption	corruption	NOUN
easat-5693	105	28	.	.	PUNCT
easat-5693	106	1	[	[	X
easat-5693	106	2	13	13	NUM
easat-5693	106	3	]	]	PUNCT
easat-5693	106	4	.	.	PUNCT
easat-5693	107	1	research	research	NOUN
easat-5693	107	2	chaari	chaari	NOUN
easat-5693	107	3	,	,	PUNCT
easat-5693	107	4	et	et	PROPN
easat-5693	107	5	al	al	PROPN
easat-5693	107	6	.	.	PUNCT
easat-5693	108	1	[	[	X
easat-5693	108	2	4	4	X
easat-5693	108	3	]	]	PUNCT
easat-5693	108	4	on	on	ADP
easat-5693	108	5	5,613	5,613	NUM
easat-5693	108	6	us	us	PROPN
easat-5693	108	7	public	public	ADJ
easat-5693	108	8	companies	company	NOUN
easat-5693	108	9	shows	show	VERB
easat-5693	108	10	that	that	SCONJ
easat-5693	108	11	the	the	DET
easat-5693	108	12	presence	presence	NOUN
easat-5693	108	13	of	of	ADP
easat-5693	108	14	internal	internal	ADJ
easat-5693	108	15	auditors	auditor	NOUN
easat-5693	108	16	and	and	CCONJ
easat-5693	108	17	independent	independent	ADJ
easat-5693	108	18	members	member	NOUN
easat-5693	108	19	on	on	ADP
easat-5693	108	20	the	the	DET
easat-5693	108	21	audit	audit	NOUN
easat-5693	108	22	committee	committee	NOUN
easat-5693	108	23	has	have	VERB
easat-5693	108	24	the	the	DET
easat-5693	108	25	potential	potential	NOUN
easat-5693	108	26	to	to	PART
easat-5693	108	27	reduce	reduce	VERB
easat-5693	108	28	the	the	DET
easat-5693	108	29	risk	risk	NOUN
easat-5693	108	30	of	of	ADP
easat-5693	108	31	fraud	fraud	NOUN
easat-5693	108	32	.	.	PUNCT
easat-5693	109	1	research	research	NOUN
easat-5693	109	2	in	in	ADP
easat-5693	109	3	78	78	NUM
easat-5693	109	4	private	private	ADJ
easat-5693	109	5	hospitals	hospital	NOUN
easat-5693	109	6	in	in	ADP
easat-5693	109	7	the	the	DET
easat-5693	109	8	kingdom	kingdom	NOUN
easat-5693	109	9	of	of	ADP
easat-5693	109	10	saudi	saudi	PROPN
easat-5693	109	11	arabia	arabia	PROPN
easat-5693	109	12	shows	show	VERB
easat-5693	109	13	a	a	DET
easat-5693	109	14	significant	significant	ADJ
easat-5693	109	15	positive	positive	ADJ
easat-5693	109	16	relationship	relationship	NOUN
easat-5693	109	17	between	between	ADP
easat-5693	109	18	internal	internal	ADJ
easat-5693	109	19	control	control	NOUN
easat-5693	109	20	and	and	CCONJ
easat-5693	109	21	financial	financial	ADJ
easat-5693	109	22	performance	performance	NOUN
easat-5693	109	23	[	[	X
easat-5693	109	24	11	11	NUM
easat-5693	109	25	]	]	PUNCT
easat-5693	109	26	.	.	PUNCT
easat-5693	110	1	in	in	ADP
easat-5693	110	2	indonesia	indonesia	PROPN
easat-5693	110	3	,	,	PUNCT
easat-5693	110	4	zarlis	zarli	NOUN
easat-5693	110	5	[	[	X
easat-5693	110	6	10	10	NUM
easat-5693	110	7	]	]	PUNCT
easat-5693	110	8	proves	prove	VERB
easat-5693	110	9	that	that	SCONJ
easat-5693	110	10	internal	internal	ADJ
easat-5693	110	11	control	control	NOUN
easat-5693	110	12	affects	affect	VERB
easat-5693	110	13	fraud	fraud	NOUN
easat-5693	110	14	prevention	prevention	NOUN
easat-5693	110	15	in	in	ADP
easat-5693	110	16	hospitals	hospital	NOUN
easat-5693	110	17	both	both	CCONJ
easat-5693	110	18	simultaneously	simultaneously	ADV
easat-5693	110	19	and	and	CCONJ
easat-5693	110	20	partially	partially	ADV
easat-5693	110	21	,	,	PUNCT
easat-5693	110	22	while	while	SCONJ
easat-5693	110	23	internal	internal	ADJ
easat-5693	110	24	control	control	NOUN
easat-5693	110	25	affects	affect	VERB
easat-5693	110	26	fraud	fraud	NOUN
easat-5693	110	27	prevention	prevention	NOUN
easat-5693	110	28	in	in	ADP
easat-5693	110	29	hospitals	hospital	NOUN
easat-5693	110	30	.	.	PUNCT
easat-5693	111	1	2.3	2.3	NUM
easat-5693	111	2	.	.	PUNCT
easat-5693	112	1	internal	internal	ADJ
easat-5693	112	2	audit	audit	NOUN
easat-5693	112	3	quality	quality	NOUN
easat-5693	112	4	affects	affect	VERB
easat-5693	112	5	the	the	DET
easat-5693	112	6	effectiveness	effectiveness	NOUN
easat-5693	112	7	of	of	ADP
easat-5693	112	8	internal	internal	ADJ
easat-5693	112	9	audit	audit	NOUN
easat-5693	112	10	in	in	ADP
easat-5693	112	11	fraud	fraud	NOUN
easat-5693	112	12	prevention	prevention	NOUN
easat-5693	112	13	and	and	CCONJ
easat-5693	112	14	detection	detection	NOUN
easat-5693	112	15	several	several	ADJ
easat-5693	112	16	studies	study	NOUN
easat-5693	112	17	have	have	AUX
easat-5693	112	18	attempted	attempt	VERB
easat-5693	112	19	to	to	PART
easat-5693	112	20	identify	identify	VERB
easat-5693	112	21	the	the	DET
easat-5693	112	22	effect	effect	NOUN
easat-5693	112	23	of	of	ADP
easat-5693	112	24	internal	internal	ADJ
easat-5693	112	25	audit	audit	NOUN
easat-5693	112	26	quality	quality	NOUN
easat-5693	112	27	on	on	ADP
easat-5693	112	28	internal	internal	ADJ
easat-5693	112	29	audit	audit	NOUN
easat-5693	112	30	effectiveness	effectiveness	NOUN
easat-5693	112	31	,	,	PUNCT
easat-5693	112	32	and	and	CCONJ
easat-5693	112	33	some	some	PRON
easat-5693	112	34	of	of	ADP
easat-5693	112	35	them	they	PRON
easat-5693	112	36	have	have	AUX
easat-5693	112	37	proven	prove	VERB
easat-5693	112	38	that	that	SCONJ
easat-5693	112	39	there	there	PRON
easat-5693	112	40	is	be	VERB
easat-5693	112	41	a	a	DET
easat-5693	112	42	positive	positive	ADJ
easat-5693	112	43	relationship	relationship	NOUN
easat-5693	112	44	between	between	ADP
easat-5693	112	45	the	the	DET
easat-5693	112	46	quality	quality	NOUN
easat-5693	112	47	of	of	ADP
easat-5693	112	48	internal	internal	ADJ
easat-5693	112	49	audit	audit	NOUN
easat-5693	112	50	work	work	NOUN
easat-5693	112	51	and	and	CCONJ
easat-5693	112	52	internal	internal	ADJ
easat-5693	112	53	audit	audit	NOUN
easat-5693	112	54	effectiveness	effectiveness	NOUN
easat-5693	112	55	[	[	X
easat-5693	112	56	23	23	NUM
easat-5693	112	57	-	-	SYM
easat-5693	112	58	25	25	NUM
easat-5693	112	59	]	]	PUNCT
easat-5693	112	60	.	.	PUNCT
easat-5693	113	1	research	research	NOUN
easat-5693	113	2	mahyoro	mahyoro	NOUN
easat-5693	113	3	and	and	CCONJ
easat-5693	113	4	kasoga	kasoga	PROPN
easat-5693	114	1	[	[	X
easat-5693	114	2	24	24	NUM
easat-5693	114	3	]	]	PUNCT
easat-5693	114	4	revealed	reveal	VERB
easat-5693	114	5	that	that	SCONJ
easat-5693	114	6	audit	audit	NOUN
easat-5693	114	7	quality	quality	NOUN
easat-5693	114	8	has	have	VERB
easat-5693	114	9	a	a	DET
easat-5693	114	10	significant	significant	ADJ
easat-5693	114	11	positive	positive	ADJ
easat-5693	114	12	effect	effect	NOUN
easat-5693	114	13	on	on	ADP
easat-5693	114	14	the	the	DET
easat-5693	114	15	effectiveness	effectiveness	NOUN
easat-5693	114	16	of	of	ADP
easat-5693	114	17	internal	internal	ADJ
easat-5693	114	18	audit	audit	NOUN
easat-5693	114	19	services	service	NOUN
easat-5693	114	20	.	.	PUNCT
easat-5693	115	1	demeke	demeke	VERB
easat-5693	115	2	and	and	CCONJ
easat-5693	115	3	kaur	kaur	NOUN
easat-5693	116	1	[	[	X
easat-5693	116	2	26	26	NUM
easat-5693	116	3	]	]	PUNCT
easat-5693	116	4	identified	identify	VERB
easat-5693	116	5	that	that	SCONJ
easat-5693	116	6	internal	internal	ADJ
easat-5693	116	7	audit	audit	NOUN
easat-5693	116	8	quality	quality	NOUN
easat-5693	116	9	is	be	AUX
easat-5693	116	10	a	a	DET
easat-5693	116	11	determining	determine	VERB
easat-5693	116	12	factor	factor	NOUN
easat-5693	116	13	for	for	ADP
easat-5693	116	14	internal	internal	ADJ
easat-5693	116	15	audit	audit	NOUN
easat-5693	116	16	effectiveness	effectiveness	NOUN
easat-5693	116	17	.	.	PUNCT
easat-5693	117	1	research	research	NOUN
easat-5693	117	2	on	on	ADP
easat-5693	117	3	local	local	ADJ
easat-5693	117	4	government	government	NOUN
easat-5693	117	5	internal	internal	ADJ
easat-5693	117	6	auditors	auditor	NOUN
easat-5693	117	7	in	in	ADP
easat-5693	117	8	indonesia	indonesia	PROPN
easat-5693	117	9	also	also	ADV
easat-5693	117	10	proves	prove	VERB
easat-5693	117	11	that	that	SCONJ
easat-5693	117	12	audit	audit	NOUN
easat-5693	117	13	quality	quality	NOUN
easat-5693	117	14	affects	affect	VERB
easat-5693	117	15	audit	audit	NOUN
easat-5693	117	16	effectiveness	effectiveness	NOUN
easat-5693	117	17	for	for	ADP
easat-5693	117	18	fraud	fraud	NOUN
easat-5693	117	19	prevention	prevention	NOUN
easat-5693	118	1	[	[	X
easat-5693	118	2	27	27	NUM
easat-5693	118	3	]	]	PUNCT
easat-5693	118	4	.	.	PUNCT
easat-5693	119	1	in	in	ADP
easat-5693	119	2	contrast	contrast	NOUN
easat-5693	119	3	,	,	PUNCT
easat-5693	119	4	research	research	NOUN
easat-5693	119	5	by	by	ADP
easat-5693	119	6	ta	ta	PROPN
easat-5693	119	7	and	and	CCONJ
easat-5693	119	8	doan	doan	VERB
easat-5693	120	1	[	[	X
easat-5693	120	2	28	28	NUM
easat-5693	120	3	]	]	PUNCT
easat-5693	120	4	in	in	ADP
easat-5693	120	5	vietnam	vietnam	PROPN
easat-5693	120	6	found	find	VERB
easat-5693	120	7	that	that	SCONJ
easat-5693	120	8	the	the	DET
easat-5693	120	9	quality	quality	NOUN
easat-5693	120	10	of	of	ADP
easat-5693	120	11	internal	internal	ADJ
easat-5693	120	12	audit	audit	NOUN
easat-5693	120	13	work	work	NOUN
easat-5693	120	14	has	have	VERB
easat-5693	120	15	no	no	DET
easat-5693	120	16	effect	effect	NOUN
easat-5693	120	17	on	on	ADP
easat-5693	120	18	internal	internal	ADJ
easat-5693	120	19	audit	audit	NOUN
easat-5693	120	20	effectiveness	effectiveness	NOUN
easat-5693	120	21	.	.	PUNCT
easat-5693	121	1	the	the	DET
easat-5693	121	2	determinants	determinant	NOUN
easat-5693	121	3	that	that	PRON
easat-5693	121	4	shape	shape	VERB
easat-5693	121	5	the	the	DET
easat-5693	121	6	audit	audit	NOUN
easat-5693	121	7	quality	quality	NOUN
easat-5693	121	8	landscape	landscape	NOUN
easat-5693	121	9	are	be	AUX
easat-5693	121	10	diverse	diverse	ADJ
easat-5693	121	11	,	,	PUNCT
easat-5693	121	12	including	include	VERB
easat-5693	121	13	important	important	ADJ
easat-5693	121	14	factors	factor	NOUN
easat-5693	121	15	such	such	ADJ
easat-5693	121	16	as	as	ADP
easat-5693	121	17	1823	1823	NUM
easat-5693	121	18	edelweiss	edelweiss	PROPN
easat-5693	121	19	applied	apply	VERB
easat-5693	121	20	science	science	NOUN
easat-5693	121	21	and	and	CCONJ
easat-5693	121	22	technology	technology	NOUN
easat-5693	121	23	issn	issn	PROPN
easat-5693	121	24	:	:	PUNCT
easat-5693	121	25	2576	2576	NUM
easat-5693	121	26	-	-	SYM
easat-5693	121	27	8484	8484	NUM
easat-5693	121	28	vol	vol	NOUN
easat-5693	121	29	.	.	PROPN
easat-5693	122	1	9	9	NUM
easat-5693	122	2	,	,	PUNCT
easat-5693	122	3	no	no	INTJ
easat-5693	122	4	.	.	NOUN
easat-5693	123	1	3	3	NUM
easat-5693	123	2	:	:	SYM
easat-5693	123	3	1819	1819	NUM
easat-5693	123	4	-	-	SYM
easat-5693	123	5	1842	1842	NUM
easat-5693	123	6	,	,	PUNCT
easat-5693	123	7	2025	2025	NUM
easat-5693	123	8	doi	doi	NOUN
easat-5693	123	9	:	:	PUNCT
easat-5693	123	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	123	11	©	©	PROPN
easat-5693	123	12	2025	2025	NUM
easat-5693	123	13	by	by	ADP
easat-5693	123	14	the	the	DET
easat-5693	123	15	authors	author	NOUN
easat-5693	123	16	;	;	PUNCT
easat-5693	123	17	licensee	licensee	PROPN
easat-5693	123	18	learning	learn	VERB
easat-5693	123	19	gate	gate	PROPN
easat-5693	123	20	audit	audit	NOUN
easat-5693	123	21	tenure	tenure	NOUN
easat-5693	123	22	,	,	PUNCT
easat-5693	123	23	audit	audit	NOUN
easat-5693	123	24	fees	fee	NOUN
easat-5693	123	25	and	and	CCONJ
easat-5693	123	26	auditor	auditor	NOUN
easat-5693	123	27	size	size	NOUN
easat-5693	123	28	[	[	X
easat-5693	123	29	21	21	NUM
easat-5693	123	30	,	,	PUNCT
easat-5693	123	31	43	43	NUM
easat-5693	123	32	]	]	PUNCT
easat-5693	123	33	.	.	PUNCT
easat-5693	124	1	from	from	ADP
easat-5693	124	2	the	the	DET
easat-5693	124	3	literature	literature	NOUN
easat-5693	124	4	that	that	PRON
easat-5693	124	5	has	have	AUX
easat-5693	124	6	been	be	AUX
easat-5693	124	7	described	describe	VERB
easat-5693	124	8	,	,	PUNCT
easat-5693	124	9	researchers	researcher	NOUN
easat-5693	124	10	establish	establish	VERB
easat-5693	124	11	the	the	DET
easat-5693	124	12	first	first	ADJ
easat-5693	124	13	hypothesis	hypothesis	NOUN
easat-5693	124	14	of	of	ADP
easat-5693	124	15	this	this	DET
easat-5693	124	16	study	study	NOUN
easat-5693	124	17	,	,	PUNCT
easat-5693	124	18	namely	namely	ADV
easat-5693	124	19	:	:	PUNCT
easat-5693	124	20	h1	h1	NOUN
easat-5693	124	21	:	:	PUNCT
easat-5693	124	22	there	there	PRON
easat-5693	124	23	is	be	VERB
easat-5693	124	24	an	an	DET
easat-5693	124	25	effect	effect	NOUN
easat-5693	124	26	of	of	ADP
easat-5693	124	27	internal	internal	ADJ
easat-5693	124	28	audit	audit	NOUN
easat-5693	124	29	quality	quality	NOUN
easat-5693	124	30	on	on	ADP
easat-5693	124	31	the	the	DET
easat-5693	124	32	effectiveness	effectiveness	NOUN
easat-5693	124	33	of	of	ADP
easat-5693	124	34	internal	internal	ADJ
easat-5693	124	35	audit	audit	NOUN
easat-5693	124	36	in	in	ADP
easat-5693	124	37	preventing	prevent	VERB
easat-5693	124	38	and	and	CCONJ
easat-5693	124	39	detecting	detect	VERB
easat-5693	124	40	fraud	fraud	NOUN
easat-5693	124	41	.	.	PUNCT
easat-5693	125	1	2.4	2.4	NUM
easat-5693	125	2	.	.	PUNCT
easat-5693	125	3	information	information	NOUN
easat-5693	125	4	technology	technology	NOUN
easat-5693	125	5	affects	affect	VERB
easat-5693	125	6	internal	internal	ADJ
easat-5693	125	7	audit	audit	NOUN
easat-5693	125	8	effectiveness	effectiveness	NOUN
easat-5693	125	9	in	in	ADP
easat-5693	125	10	fraud	fraud	NOUN
easat-5693	125	11	prevention	prevention	NOUN
easat-5693	125	12	and	and	CCONJ
easat-5693	125	13	detection	detection	NOUN
easat-5693	125	14	recent	recent	ADJ
easat-5693	125	15	developments	development	NOUN
easat-5693	125	16	in	in	ADP
easat-5693	125	17	information	information	NOUN
easat-5693	125	18	technology	technology	NOUN
easat-5693	125	19	have	have	AUX
easat-5693	125	20	had	have	VERB
easat-5693	125	21	a	a	DET
easat-5693	125	22	major	major	ADJ
easat-5693	125	23	impact	impact	NOUN
easat-5693	125	24	on	on	ADP
easat-5693	125	25	the	the	DET
easat-5693	125	26	field	field	NOUN
easat-5693	125	27	of	of	ADP
easat-5693	125	28	auditing	auditing	NOUN
easat-5693	125	29	[	[	X
easat-5693	125	30	44	44	NUM
easat-5693	125	31	]	]	PUNCT
easat-5693	125	32	.	.	PUNCT
easat-5693	126	1	there	there	PRON
easat-5693	126	2	is	be	VERB
easat-5693	126	3	little	little	ADJ
easat-5693	126	4	research	research	NOUN
easat-5693	126	5	examining	examine	VERB
easat-5693	126	6	the	the	DET
easat-5693	126	7	effect	effect	NOUN
easat-5693	126	8	of	of	ADP
easat-5693	126	9	information	information	NOUN
easat-5693	126	10	technology	technology	NOUN
easat-5693	126	11	on	on	ADP
easat-5693	126	12	internal	internal	ADJ
easat-5693	126	13	audit	audit	NOUN
easat-5693	126	14	effectiveness	effectiveness	NOUN
easat-5693	126	15	.	.	PUNCT
easat-5693	127	1	internal	internal	ADJ
easat-5693	127	2	auditors	auditor	NOUN
easat-5693	127	3	need	need	VERB
easat-5693	127	4	to	to	PART
easat-5693	127	5	acquire	acquire	VERB
easat-5693	127	6	knowledge	knowledge	NOUN
easat-5693	127	7	and	and	CCONJ
easat-5693	127	8	skills	skill	NOUN
easat-5693	127	9	of	of	ADP
easat-5693	127	10	computerized	computerized	ADJ
easat-5693	127	11	information	information	NOUN
easat-5693	127	12	systems	system	NOUN
easat-5693	127	13	for	for	ADP
easat-5693	127	14	the	the	DET
easat-5693	127	15	purpose	purpose	NOUN
easat-5693	127	16	of	of	ADP
easat-5693	127	17	planning	planning	NOUN
easat-5693	127	18	,	,	PUNCT
easat-5693	127	19	supervising	supervising	NOUN
easat-5693	127	20	,	,	PUNCT
easat-5693	127	21	directing	directing	NOUN
easat-5693	127	22	,	,	PUNCT
easat-5693	127	23	reviewing	review	VERB
easat-5693	127	24	the	the	DET
easat-5693	127	25	work	work	NOUN
easat-5693	127	26	performed	perform	VERB
easat-5693	127	27	and	and	CCONJ
easat-5693	127	28	spend	spend	VERB
easat-5693	127	29	less	less	ADJ
easat-5693	127	30	time	time	NOUN
easat-5693	127	31	testing	test	VERB
easat-5693	127	32	the	the	DET
easat-5693	127	33	content	content	NOUN
easat-5693	127	34	and	and	CCONJ
easat-5693	127	35	accuracy	accuracy	NOUN
easat-5693	127	36	of	of	ADP
easat-5693	127	37	mathematical	mathematical	ADJ
easat-5693	127	38	calculations	calculation	NOUN
easat-5693	127	39	of	of	ADP
easat-5693	127	40	office	office	NOUN
easat-5693	127	41	accounts	account	NOUN
easat-5693	127	42	al	al	PROPN
easat-5693	127	43	-	-	PUNCT
easat-5693	127	44	refaee	refaee	PROPN
easat-5693	127	45	and	and	CCONJ
easat-5693	127	46	saim	saim	PROPN
easat-5693	128	1	[	[	X
easat-5693	128	2	36	36	NUM
easat-5693	128	3	]	]	PUNCT
easat-5693	128	4	and	and	CCONJ
easat-5693	128	5	jemaneh	jemaneh	PROPN
easat-5693	128	6	and	and	CCONJ
easat-5693	128	7	regasa	regasa	VERB
easat-5693	129	1	[	[	X
easat-5693	129	2	37	37	NUM
easat-5693	129	3	]	]	PUNCT
easat-5693	129	4	.	.	PUNCT
easat-5693	130	1	found	find	VERB
easat-5693	130	2	that	that	SCONJ
easat-5693	130	3	the	the	DET
easat-5693	130	4	positive	positive	ADJ
easat-5693	130	5	impact	impact	NOUN
easat-5693	130	6	of	of	ADP
easat-5693	130	7	information	information	NOUN
easat-5693	130	8	technology	technology	NOUN
easat-5693	130	9	use	use	NOUN
easat-5693	130	10	on	on	ADP
easat-5693	130	11	internal	internal	ADJ
easat-5693	130	12	audit	audit	NOUN
easat-5693	130	13	independence	independence	NOUN
easat-5693	130	14	and	and	CCONJ
easat-5693	130	15	privacy	privacy	NOUN
easat-5693	130	16	.	.	PUNCT
easat-5693	131	1	research	research	NOUN
easat-5693	131	2	jemaneh	jemaneh	PROPN
easat-5693	131	3	and	and	CCONJ
easat-5693	131	4	regasa	regasa	VERB
easat-5693	132	1	[	[	X
easat-5693	132	2	37	37	NUM
easat-5693	132	3	]	]	PUNCT
easat-5693	132	4	shows	show	VERB
easat-5693	132	5	the	the	DET
easat-5693	132	6	results	result	NOUN
easat-5693	132	7	that	that	SCONJ
easat-5693	132	8	the	the	DET
easat-5693	132	9	use	use	NOUN
easat-5693	132	10	of	of	ADP
easat-5693	132	11	information	information	NOUN
easat-5693	132	12	technology	technology	NOUN
easat-5693	132	13	by	by	ADP
easat-5693	132	14	internal	internal	ADJ
easat-5693	132	15	auditors	auditor	NOUN
easat-5693	132	16	as	as	ADP
easat-5693	132	17	a	a	DET
easat-5693	132	18	significant	significant	ADJ
easat-5693	132	19	factor	factor	NOUN
easat-5693	132	20	affecting	affect	VERB
easat-5693	132	21	internal	internal	ADJ
easat-5693	132	22	audit	audit	NOUN
easat-5693	132	23	quality	quality	NOUN
easat-5693	132	24	.	.	PUNCT
easat-5693	133	1	recent	recent	ADJ
easat-5693	133	2	research	research	NOUN
easat-5693	133	3	from	from	ADP
easat-5693	133	4	hassan	hassan	PROPN
easat-5693	133	5	,	,	PUNCT
easat-5693	133	6	et	et	PROPN
easat-5693	133	7	al	al	PROPN
easat-5693	133	8	.	.	PUNCT
easat-5693	134	1	[	[	X
easat-5693	134	2	14	14	NUM
easat-5693	134	3	]	]	PUNCT
easat-5693	134	4	proved	prove	VERB
easat-5693	134	5	that	that	SCONJ
easat-5693	134	6	strong	strong	ADJ
easat-5693	134	7	information	information	NOUN
easat-5693	134	8	technology	technology	NOUN
easat-5693	134	9	techniques	technique	NOUN
easat-5693	134	10	significantly	significantly	ADV
easat-5693	134	11	help	help	VERB
easat-5693	134	12	detect	detect	VERB
easat-5693	134	13	and	and	CCONJ
easat-5693	134	14	reduce	reduce	VERB
easat-5693	134	15	fraudulent	fraudulent	ADJ
easat-5693	134	16	activities	activity	NOUN
easat-5693	134	17	.	.	PUNCT
easat-5693	135	1	however	however	ADV
easat-5693	135	2	,	,	PUNCT
easat-5693	135	3	there	there	PRON
easat-5693	135	4	are	be	VERB
easat-5693	135	5	studies	study	NOUN
easat-5693	135	6	that	that	PRON
easat-5693	135	7	identify	identify	VERB
easat-5693	135	8	information	information	NOUN
easat-5693	135	9	technology	technology	NOUN
easat-5693	135	10	as	as	ADP
easat-5693	135	11	having	have	VERB
easat-5693	135	12	no	no	DET
easat-5693	135	13	significant	significant	ADJ
easat-5693	135	14	effect	effect	NOUN
easat-5693	135	15	on	on	ADP
easat-5693	135	16	internal	internal	ADJ
easat-5693	135	17	audit	audit	NOUN
easat-5693	135	18	effectiveness	effectiveness	NOUN
easat-5693	135	19	[	[	X
easat-5693	135	20	26	26	NUM
easat-5693	135	21	]	]	PUNCT
easat-5693	135	22	.	.	PUNCT
easat-5693	136	1	from	from	ADP
easat-5693	136	2	the	the	DET
easat-5693	136	3	explanation	explanation	NOUN
easat-5693	136	4	above	above	ADV
easat-5693	136	5	,	,	PUNCT
easat-5693	136	6	the	the	DET
easat-5693	136	7	second	second	ADJ
easat-5693	136	8	hypothesis	hypothesis	NOUN
easat-5693	136	9	of	of	ADP
easat-5693	136	10	this	this	DET
easat-5693	136	11	study	study	NOUN
easat-5693	136	12	is	be	AUX
easat-5693	136	13	:	:	PUNCT
easat-5693	136	14	h2	h2	NOUN
easat-5693	136	15	:	:	PUNCT
easat-5693	136	16	there	there	PRON
easat-5693	136	17	is	be	VERB
easat-5693	136	18	an	an	DET
easat-5693	136	19	effect	effect	NOUN
easat-5693	136	20	of	of	ADP
easat-5693	136	21	the	the	DET
easat-5693	136	22	use	use	NOUN
easat-5693	136	23	of	of	ADP
easat-5693	136	24	information	information	NOUN
easat-5693	136	25	technology	technology	NOUN
easat-5693	136	26	on	on	ADP
easat-5693	136	27	the	the	DET
easat-5693	136	28	effectiveness	effectiveness	NOUN
easat-5693	136	29	of	of	ADP
easat-5693	136	30	internal	internal	ADJ
easat-5693	136	31	audit	audit	NOUN
easat-5693	136	32	in	in	ADP
easat-5693	136	33	preventing	prevent	VERB
easat-5693	136	34	and	and	CCONJ
easat-5693	136	35	detecting	detect	VERB
easat-5693	136	36	fraud	fraud	NOUN
easat-5693	136	37	.	.	PUNCT
easat-5693	137	1	2.5	2.5	NUM
easat-5693	137	2	.	.	PUNCT
easat-5693	138	1	management	management	NOUN
easat-5693	138	2	support	support	NOUN
easat-5693	138	3	affects	affect	VERB
easat-5693	138	4	internal	internal	ADJ
easat-5693	138	5	audit	audit	NOUN
easat-5693	138	6	effectiveness	effectiveness	NOUN
easat-5693	138	7	in	in	ADP
easat-5693	138	8	fraud	fraud	NOUN
easat-5693	138	9	prevention	prevention	NOUN
easat-5693	138	10	and	and	CCONJ
easat-5693	138	11	detection	detection	NOUN
easat-5693	138	12	mihret	mihret	NOUN
easat-5693	138	13	and	and	CCONJ
easat-5693	138	14	yismaw	yismaw	VERB
easat-5693	139	1	[	[	X
easat-5693	139	2	29	29	NUM
easat-5693	139	3	]	]	PUNCT
easat-5693	139	4	examined	examine	VERB
easat-5693	139	5	how	how	SCONJ
easat-5693	139	6	internal	internal	ADJ
easat-5693	139	7	audit	audit	NOUN
easat-5693	139	8	quality	quality	NOUN
easat-5693	139	9	,	,	PUNCT
easat-5693	139	10	management	management	NOUN
easat-5693	139	11	support	support	NOUN
easat-5693	139	12	,	,	PUNCT
easat-5693	139	13	organizational	organizational	ADJ
easat-5693	139	14	arrangements	arrangement	NOUN
easat-5693	139	15	,	,	PUNCT
easat-5693	139	16	auditee	auditee	NOUN
easat-5693	139	17	attributes	attribute	VERB
easat-5693	139	18	,	,	PUNCT
easat-5693	139	19	and	and	CCONJ
easat-5693	139	20	the	the	DET
easat-5693	139	21	interaction	interaction	NOUN
easat-5693	139	22	between	between	ADP
easat-5693	139	23	these	these	DET
easat-5693	139	24	factors	factor	NOUN
easat-5693	139	25	,	,	PUNCT
easat-5693	139	26	affect	affect	VERB
easat-5693	139	27	internal	internal	ADJ
easat-5693	139	28	audit	audit	NOUN
easat-5693	139	29	effectiveness	effectiveness	NOUN
easat-5693	139	30	and	and	CCONJ
easat-5693	139	31	found	find	VERB
easat-5693	139	32	that	that	SCONJ
easat-5693	139	33	internal	internal	ADJ
easat-5693	139	34	audit	audit	NOUN
easat-5693	139	35	effectiveness	effectiveness	NOUN
easat-5693	139	36	is	be	AUX
easat-5693	139	37	strongly	strongly	ADV
easat-5693	139	38	influenced	influence	VERB
easat-5693	139	39	by	by	ADP
easat-5693	139	40	internal	internal	ADJ
easat-5693	139	41	audit	audit	NOUN
easat-5693	139	42	quality	quality	NOUN
easat-5693	139	43	and	and	CCONJ
easat-5693	139	44	management	management	NOUN
easat-5693	139	45	support	support	NOUN
easat-5693	139	46	.	.	PUNCT
easat-5693	140	1	other	other	ADJ
easat-5693	140	2	research	research	NOUN
easat-5693	140	3	from	from	ADP
easat-5693	140	4	sanni	sanni	PROPN
easat-5693	140	5	[	[	X
easat-5693	140	6	30	30	NUM
easat-5693	140	7	]	]	X
easat-5693	140	8	;	;	PUNCT
easat-5693	140	9	ganesan	ganesan	PROPN
easat-5693	140	10	,	,	PUNCT
easat-5693	140	11	et	et	PROPN
easat-5693	140	12	al	al	PROPN
easat-5693	140	13	.	.	PUNCT
easat-5693	141	1	[	[	X
easat-5693	141	2	33	33	NUM
easat-5693	141	3	]	]	PUNCT
easat-5693	141	4	and	and	CCONJ
easat-5693	141	5	kesto	kesto	ADJ
easat-5693	141	6	and	and	CCONJ
easat-5693	141	7	yisehak	yisehak	NOUN
easat-5693	141	8	[	[	X
easat-5693	141	9	31	31	NUM
easat-5693	141	10	]	]	PUNCT
easat-5693	141	11	also	also	ADV
easat-5693	141	12	found	find	VERB
easat-5693	141	13	that	that	SCONJ
easat-5693	141	14	top	top	ADJ
easat-5693	141	15	management	management	NOUN
easat-5693	141	16	support	support	NOUN
easat-5693	141	17	has	have	VERB
easat-5693	141	18	a	a	DET
easat-5693	141	19	positive	positive	ADJ
easat-5693	141	20	influence	influence	NOUN
easat-5693	141	21	and	and	CCONJ
easat-5693	141	22	is	be	AUX
easat-5693	141	23	related	relate	VERB
easat-5693	141	24	to	to	ADP
easat-5693	141	25	internal	internal	ADJ
easat-5693	141	26	audit	audit	NOUN
easat-5693	141	27	effectiveness	effectiveness	NOUN
easat-5693	141	28	.	.	PUNCT
easat-5693	142	1	in	in	ADP
easat-5693	142	2	indonesia	indonesia	PROPN
easat-5693	142	3	,	,	PUNCT
easat-5693	142	4	mahmudah	mahmudah	PROPN
easat-5693	143	1	[	[	X
easat-5693	143	2	45	45	NUM
easat-5693	143	3	]	]	PUNCT
easat-5693	143	4	and	and	CCONJ
easat-5693	143	5	dyhati	dyhati	NOUN
easat-5693	143	6	and	and	CCONJ
easat-5693	143	7	tertiarto	tertiarto	NOUN
easat-5693	143	8	[	[	X
easat-5693	143	9	34	34	NUM
easat-5693	143	10	]	]	PUNCT
easat-5693	143	11	identified	identify	VERB
easat-5693	143	12	management	management	NOUN
easat-5693	143	13	support	support	NOUN
easat-5693	143	14	as	as	ADP
easat-5693	143	15	having	have	VERB
easat-5693	143	16	a	a	DET
easat-5693	143	17	positive	positive	ADJ
easat-5693	143	18	effect	effect	NOUN
easat-5693	143	19	on	on	ADP
easat-5693	143	20	internal	internal	ADJ
easat-5693	143	21	audit	audit	NOUN
easat-5693	143	22	effectiveness	effectiveness	NOUN
easat-5693	143	23	.	.	PUNCT
easat-5693	144	1	other	other	ADJ
easat-5693	144	2	studies	study	NOUN
easat-5693	144	3	on	on	ADP
easat-5693	144	4	the	the	DET
easat-5693	144	5	contrary	contrary	NOUN
easat-5693	144	6	concluded	conclude	VERB
easat-5693	144	7	the	the	DET
easat-5693	144	8	opposite	opposite	ADJ
easat-5693	144	9	result	result	NOUN
easat-5693	144	10	where	where	SCONJ
easat-5693	144	11	management	management	NOUN
easat-5693	144	12	support	support	NOUN
easat-5693	144	13	does	do	AUX
easat-5693	144	14	not	not	PART
easat-5693	144	15	significantly	significantly	ADV
easat-5693	144	16	affect	affect	VERB
easat-5693	144	17	internal	internal	ADJ
easat-5693	144	18	audit	audit	NOUN
easat-5693	144	19	effectiveness	effectiveness	NOUN
easat-5693	144	20	[	[	X
easat-5693	144	21	26	26	NUM
easat-5693	144	22	]	]	PUNCT
easat-5693	144	23	.	.	PUNCT
easat-5693	145	1	from	from	ADP
easat-5693	145	2	the	the	DET
easat-5693	145	3	literature	literature	NOUN
easat-5693	145	4	described	describe	VERB
easat-5693	145	5	above	above	ADV
easat-5693	145	6	,	,	PUNCT
easat-5693	145	7	researchers	researcher	NOUN
easat-5693	145	8	have	have	AUX
easat-5693	145	9	established	establish	VERB
easat-5693	145	10	the	the	DET
easat-5693	145	11	third	third	ADJ
easat-5693	145	12	hypothesis	hypothesis	NOUN
easat-5693	145	13	of	of	ADP
easat-5693	145	14	this	this	DET
easat-5693	145	15	study	study	NOUN
easat-5693	145	16	,	,	PUNCT
easat-5693	145	17	namely	namely	ADV
easat-5693	145	18	:	:	PUNCT
easat-5693	145	19	h1	h1	NOUN
easat-5693	145	20	:	:	PUNCT
easat-5693	145	21	there	there	PRON
easat-5693	145	22	is	be	VERB
easat-5693	145	23	an	an	DET
easat-5693	145	24	effect	effect	NOUN
easat-5693	145	25	of	of	ADP
easat-5693	145	26	management	management	NOUN
easat-5693	145	27	support	support	NOUN
easat-5693	145	28	on	on	ADP
easat-5693	145	29	the	the	DET
easat-5693	145	30	effectiveness	effectiveness	NOUN
easat-5693	145	31	of	of	ADP
easat-5693	145	32	internal	internal	ADJ
easat-5693	145	33	audit	audit	NOUN
easat-5693	145	34	in	in	ADP
easat-5693	145	35	preventing	prevent	VERB
easat-5693	145	36	and	and	CCONJ
easat-5693	145	37	detecting	detect	VERB
easat-5693	145	38	fraud	fraud	NOUN
easat-5693	145	39	.	.	PUNCT
easat-5693	146	1	2.6	2.6	NUM
easat-5693	146	2	.	.	PUNCT
easat-5693	146	3	implementation	implementation	NOUN
easat-5693	146	4	of	of	ADP
easat-5693	146	5	guidelines	guideline	NOUN
easat-5693	146	6	affects	affect	VERB
easat-5693	146	7	the	the	DET
easat-5693	146	8	effectiveness	effectiveness	NOUN
easat-5693	146	9	of	of	ADP
easat-5693	146	10	internal	internal	ADJ
easat-5693	146	11	audit	audit	NOUN
easat-5693	146	12	in	in	ADP
easat-5693	146	13	fraud	fraud	NOUN
easat-5693	146	14	prevention	prevention	NOUN
easat-5693	146	15	and	and	CCONJ
easat-5693	146	16	detection	detection	NOUN
easat-5693	146	17	the	the	DET
easat-5693	146	18	indonesian	indonesian	PROPN
easat-5693	146	19	hospital	hospital	PROPN
easat-5693	146	20	association	association	PROPN
easat-5693	146	21	president	president	NOUN
easat-5693	146	22	of	of	ADP
easat-5693	146	23	the	the	DET
easat-5693	146	24	republic	republic	NOUN
easat-5693	146	25	of	of	ADP
easat-5693	146	26	indonesia	indonesia	PROPN
easat-5693	147	1	[	[	X
easat-5693	147	2	39	39	NUM
easat-5693	147	3	]	]	PUNCT
easat-5693	147	4	compiled	compile	VERB
easat-5693	147	5	the	the	DET
easat-5693	147	6	hospital	hospital	NOUN
easat-5693	147	7	spi	spi	PROPN
easat-5693	147	8	guidelines	guideline	NOUN
easat-5693	147	9	as	as	ADP
easat-5693	147	10	a	a	DET
easat-5693	147	11	basis	basis	NOUN
easat-5693	147	12	for	for	ADP
easat-5693	147	13	hospital	hospital	NOUN
easat-5693	147	14	spi	spi	NOUN
easat-5693	147	15	in	in	ADP
easat-5693	147	16	carrying	carry	VERB
easat-5693	147	17	out	out	ADP
easat-5693	147	18	routine	routine	ADJ
easat-5693	147	19	and	and	CCONJ
easat-5693	147	20	special	special	ADJ
easat-5693	147	21	tasks	task	NOUN
easat-5693	147	22	and	and	CCONJ
easat-5693	147	23	ensuring	ensure	VERB
easat-5693	147	24	that	that	SCONJ
easat-5693	147	25	all	all	DET
easat-5693	147	26	spi	spi	NOUN
easat-5693	147	27	activities	activity	NOUN
easat-5693	147	28	run	run	VERB
easat-5693	147	29	properly	properly	ADV
easat-5693	147	30	and	and	CCONJ
easat-5693	147	31	correctly	correctly	ADV
easat-5693	147	32	in	in	ADP
easat-5693	147	33	accordance	accordance	NOUN
easat-5693	147	34	with	with	ADP
easat-5693	147	35	applicable	applicable	ADJ
easat-5693	147	36	regulations	regulation	NOUN
easat-5693	147	37	and	and	CCONJ
easat-5693	147	38	encourage	encourage	VERB
easat-5693	147	39	spi	spi	PROPN
easat-5693	147	40	to	to	PART
easat-5693	147	41	play	play	VERB
easat-5693	147	42	an	an	DET
easat-5693	147	43	active	active	ADJ
easat-5693	147	44	role	role	NOUN
easat-5693	147	45	in	in	ADP
easat-5693	147	46	efforts	effort	NOUN
easat-5693	147	47	to	to	PART
easat-5693	147	48	improve	improve	VERB
easat-5693	147	49	systems	system	NOUN
easat-5693	147	50	and	and	CCONJ
easat-5693	147	51	procedures	procedure	NOUN
easat-5693	147	52	in	in	ADP
easat-5693	147	53	improving	improve	VERB
easat-5693	147	54	financial	financial	ADJ
easat-5693	147	55	performance	performance	NOUN
easat-5693	147	56	and	and	CCONJ
easat-5693	147	57	service	service	NOUN
easat-5693	147	58	performance	performance	NOUN
easat-5693	147	59	[	[	X
easat-5693	147	60	39	39	NUM
easat-5693	147	61	]	]	PUNCT
easat-5693	147	62	.	.	PUNCT
easat-5693	148	1	however	however	ADV
easat-5693	148	2	,	,	PUNCT
easat-5693	148	3	there	there	PRON
easat-5693	148	4	are	be	VERB
easat-5693	148	5	many	many	ADJ
easat-5693	148	6	fundamental	fundamental	ADJ
easat-5693	148	7	problems	problem	NOUN
easat-5693	148	8	in	in	ADP
easat-5693	148	9	organizing	organize	VERB
easat-5693	148	10	spi	spi	NOUN
easat-5693	148	11	in	in	ADP
easat-5693	148	12	hospitals	hospital	NOUN
easat-5693	148	13	,	,	PUNCT
easat-5693	148	14	namely	namely	ADV
easat-5693	148	15	:	:	PUNCT
easat-5693	148	16	1	1	X
easat-5693	148	17	.	.	NOUN
easat-5693	148	18	inappropriate	inappropriate	ADJ
easat-5693	148	19	appointment	appointment	NOUN
easat-5693	148	20	and	and	CCONJ
easat-5693	148	21	dismissal	dismissal	NOUN
easat-5693	148	22	of	of	ADP
easat-5693	148	23	spi	spi	PROPN
easat-5693	148	24	personnel	personnel	NOUN
easat-5693	148	25	so	so	SCONJ
easat-5693	148	26	that	that	SCONJ
easat-5693	148	27	spi	spi	PROPN
easat-5693	148	28	can	can	AUX
easat-5693	148	29	not	not	PART
easat-5693	148	30	maximally	maximally	ADV
easat-5693	148	31	carry	carry	VERB
easat-5693	148	32	out	out	ADP
easat-5693	148	33	its	its	PRON
easat-5693	148	34	functions	function	NOUN
easat-5693	148	35	;	;	PUNCT
easat-5693	148	36	2	2	X
easat-5693	148	37	.	.	X
easat-5693	148	38	the	the	DET
easat-5693	148	39	complexity	complexity	NOUN
easat-5693	148	40	of	of	ADP
easat-5693	148	41	the	the	DET
easat-5693	148	42	scope	scope	NOUN
easat-5693	148	43	of	of	ADP
easat-5693	148	44	spi	spi	PROPN
easat-5693	148	45	's	's	PART
easat-5693	148	46	work	work	NOUN
easat-5693	148	47	which	which	PRON
easat-5693	148	48	affects	affect	VERB
easat-5693	148	49	the	the	DET
easat-5693	148	50	independence	independence	NOUN
easat-5693	148	51	and	and	CCONJ
easat-5693	148	52	objectivity	objectivity	NOUN
easat-5693	148	53	of	of	ADP
easat-5693	148	54	decision	decision	NOUN
easat-5693	148	55	making	making	NOUN
easat-5693	148	56	;	;	PUNCT
easat-5693	148	57	3	3	X
easat-5693	148	58	.	.	X
easat-5693	148	59	recommendations	recommendation	NOUN
easat-5693	148	60	for	for	ADP
easat-5693	148	61	spi	spi	PROPN
easat-5693	148	62	audit	audit	NOUN
easat-5693	148	63	results	result	NOUN
easat-5693	148	64	that	that	PRON
easat-5693	148	65	are	be	AUX
easat-5693	148	66	not	not	PART
easat-5693	148	67	followed	follow	VERB
easat-5693	148	68	up	up	ADP
easat-5693	148	69	by	by	ADP
easat-5693	148	70	the	the	DET
easat-5693	148	71	hospital	hospital	NOUN
easat-5693	148	72	's	's	PART
easat-5693	148	73	main	main	ADJ
easat-5693	148	74	director	director	NOUN
easat-5693	148	75	;	;	PUNCT
easat-5693	148	76	4	4	X
easat-5693	148	77	.	.	PUNCT
easat-5693	148	78	concurrent	concurrent	ADJ
easat-5693	148	79	positions	position	NOUN
easat-5693	148	80	of	of	ADP
easat-5693	148	81	spi	spi	NOUN
easat-5693	148	82	personnel	personnel	NOUN
easat-5693	148	83	which	which	PRON
easat-5693	148	84	make	make	VERB
easat-5693	148	85	the	the	DET
easat-5693	148	86	implementation	implementation	NOUN
easat-5693	148	87	of	of	ADP
easat-5693	148	88	spi	spi	PROPN
easat-5693	148	89	's	's	PART
easat-5693	148	90	duties	duty	NOUN
easat-5693	148	91	and	and	CCONJ
easat-5693	148	92	functions	function	NOUN
easat-5693	148	93	not	not	PART
easat-5693	148	94	optimal	optimal	ADJ
easat-5693	148	95	;	;	PUNCT
easat-5693	148	96	5	5	X
easat-5693	148	97	.	.	NOUN
easat-5693	148	98	unequal	unequal	ADJ
easat-5693	148	99	levels	level	NOUN
easat-5693	148	100	of	of	ADP
easat-5693	148	101	spi	spi	PROPN
easat-5693	148	102	human	human	ADJ
easat-5693	148	103	resources	resource	NOUN
easat-5693	148	104	positions	position	NOUN
easat-5693	148	105	;	;	PUNCT
easat-5693	148	106	and	and	CCONJ
easat-5693	148	107	6	6	NUM
easat-5693	148	108	.	.	X
easat-5693	148	109	spi	spi	NOUN
easat-5693	148	110	personnel	personnel	NOUN
easat-5693	148	111	who	who	PRON
easat-5693	148	112	are	be	AUX
easat-5693	148	113	less	less	ADV
easat-5693	148	114	competent	competent	ADJ
easat-5693	148	115	so	so	SCONJ
easat-5693	148	116	that	that	SCONJ
easat-5693	148	117	they	they	PRON
easat-5693	148	118	affect	affect	VERB
easat-5693	148	119	overall	overall	ADJ
easat-5693	148	120	capability	capability	NOUN
easat-5693	148	121	[	[	X
easat-5693	148	122	46	46	NUM
easat-5693	148	123	]	]	PUNCT
easat-5693	148	124	.	.	PUNCT
easat-5693	149	1	1824	1824	NUM
easat-5693	149	2	edelweiss	edelweiss	PROPN
easat-5693	149	3	applied	apply	VERB
easat-5693	149	4	science	science	NOUN
easat-5693	149	5	and	and	CCONJ
easat-5693	149	6	technology	technology	NOUN
easat-5693	149	7	issn	issn	PROPN
easat-5693	149	8	:	:	PUNCT
easat-5693	149	9	2576	2576	NUM
easat-5693	149	10	-	-	SYM
easat-5693	149	11	8484	8484	NUM
easat-5693	149	12	vol	vol	NOUN
easat-5693	149	13	.	.	PROPN
easat-5693	150	1	9	9	NUM
easat-5693	150	2	,	,	PUNCT
easat-5693	150	3	no	no	INTJ
easat-5693	150	4	.	.	NOUN
easat-5693	151	1	3	3	NUM
easat-5693	151	2	:	:	SYM
easat-5693	151	3	1819	1819	NUM
easat-5693	151	4	-	-	SYM
easat-5693	151	5	1842	1842	NUM
easat-5693	151	6	,	,	PUNCT
easat-5693	151	7	2025	2025	NUM
easat-5693	151	8	doi	doi	NOUN
easat-5693	151	9	:	:	PUNCT
easat-5693	151	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	151	11	©	©	PROPN
easat-5693	151	12	2025	2025	NUM
easat-5693	151	13	by	by	ADP
easat-5693	151	14	the	the	DET
easat-5693	151	15	authors	author	NOUN
easat-5693	151	16	;	;	PUNCT
easat-5693	151	17	licensee	licensee	PROPN
easat-5693	151	18	learning	learn	VERB
easat-5693	151	19	gate	gate	PROPN
easat-5693	151	20	research	research	PROPN
easat-5693	151	21	in	in	ADP
easat-5693	151	22	indonesia	indonesia	PROPN
easat-5693	151	23	found	find	VERB
easat-5693	151	24	that	that	SCONJ
easat-5693	151	25	spi	spi	PROPN
easat-5693	151	26	has	have	AUX
easat-5693	151	27	not	not	PART
easat-5693	151	28	carried	carry	VERB
easat-5693	151	29	out	out	ADP
easat-5693	151	30	jkn	jkn	NOUN
easat-5693	151	31	fraud	fraud	NOUN
easat-5693	151	32	prevention	prevention	NOUN
easat-5693	151	33	and	and	CCONJ
easat-5693	151	34	detection	detection	NOUN
easat-5693	151	35	procedures	procedure	NOUN
easat-5693	151	36	effectively	effectively	ADV
easat-5693	151	37	because	because	SCONJ
easat-5693	151	38	competence	competence	NOUN
easat-5693	151	39	has	have	AUX
easat-5693	151	40	not	not	PART
easat-5693	151	41	been	be	AUX
easat-5693	151	42	optimally	optimally	ADV
easat-5693	151	43	utilized	utilize	VERB
easat-5693	151	44	due	due	ADP
easat-5693	151	45	to	to	ADP
easat-5693	151	46	competency	competency	NOUN
easat-5693	151	47	gap	gap	NOUN
easat-5693	151	48	constraints	constraint	NOUN
easat-5693	151	49	aprilia	aprilia	PROPN
easat-5693	152	1	[	[	X
easat-5693	152	2	20	20	NUM
easat-5693	152	3	]	]	PUNCT
easat-5693	152	4	.	.	PUNCT
easat-5693	153	1	yousefi	yousefi	PROPN
easat-5693	153	2	nejad	nejad	PROPN
easat-5693	153	3	,	,	PUNCT
easat-5693	153	4	et	et	PROPN
easat-5693	153	5	al	al	PROPN
easat-5693	153	6	.	.	PUNCT
easat-5693	154	1	[	[	X
easat-5693	154	2	21	21	NUM
easat-5693	154	3	]	]	PUNCT
easat-5693	154	4	concluded	conclude	VERB
easat-5693	154	5	that	that	SCONJ
easat-5693	154	6	spi	spi	PROPN
easat-5693	154	7	's	's	PART
easat-5693	154	8	competence	competence	NOUN
easat-5693	154	9	in	in	ADP
easat-5693	154	10	preventing	prevent	VERB
easat-5693	154	11	and	and	CCONJ
easat-5693	154	12	detecting	detect	VERB
easat-5693	154	13	fraud	fraud	NOUN
easat-5693	154	14	in	in	ADP
easat-5693	154	15	the	the	DET
easat-5693	154	16	jkn	jkn	NOUN
easat-5693	154	17	program	program	NOUN
easat-5693	154	18	has	have	AUX
easat-5693	154	19	not	not	PART
easat-5693	154	20	been	be	AUX
easat-5693	154	21	tested	test	VERB
easat-5693	154	22	because	because	SCONJ
easat-5693	154	23	spi	spi	PROPN
easat-5693	154	24	lacks	lack	VERB
easat-5693	154	25	competence	competence	NOUN
easat-5693	154	26	in	in	ADP
easat-5693	154	27	governance	governance	NOUN
easat-5693	154	28	,	,	PUNCT
easat-5693	154	29	risk	risk	NOUN
easat-5693	154	30	,	,	PUNCT
easat-5693	154	31	and	and	CCONJ
easat-5693	154	32	control	control	NOUN
easat-5693	154	33	efforts	effort	NOUN
easat-5693	154	34	.	.	PUNCT
easat-5693	155	1	research	research	NOUN
easat-5693	155	2	arso	arso	PROPN
easat-5693	155	3	&	&	CCONJ
easat-5693	155	4	putro	putro	X
easat-5693	155	5	(	(	PUNCT
easat-5693	155	6	2022	2022	NUM
easat-5693	155	7	)	)	PUNCT
easat-5693	155	8	at	at	ADP
easat-5693	155	9	rsud	rsud	ADV
easat-5693	155	10	in	in	ADP
easat-5693	155	11	central	central	ADJ
easat-5693	155	12	java	java	PROPN
easat-5693	155	13	province	province	PROPN
easat-5693	155	14	found	find	VERB
easat-5693	155	15	that	that	SCONJ
easat-5693	155	16	the	the	DET
easat-5693	155	17	internal	internal	ADJ
easat-5693	155	18	audit	audit	NOUN
easat-5693	155	19	team	team	NOUN
easat-5693	155	20	was	be	AUX
easat-5693	155	21	not	not	PART
easat-5693	155	22	competent	competent	ADJ
easat-5693	155	23	,	,	PUNCT
easat-5693	155	24	there	there	PRON
easat-5693	155	25	was	be	VERB
easat-5693	155	26	no	no	DET
easat-5693	155	27	training	training	NOUN
easat-5693	155	28	,	,	PUNCT
easat-5693	155	29	the	the	DET
easat-5693	155	30	staff	staff	NOUN
easat-5693	155	31	job	job	NOUN
easat-5693	155	32	description	description	NOUN
easat-5693	155	33	was	be	AUX
easat-5693	155	34	not	not	PART
easat-5693	155	35	detailed	detail	VERB
easat-5693	155	36	and	and	CCONJ
easat-5693	155	37	the	the	DET
easat-5693	155	38	auditor	auditor	NOUN
easat-5693	155	39	team	team	NOUN
easat-5693	155	40	concurrently	concurrently	ADV
easat-5693	155	41	performed	perform	VERB
easat-5693	155	42	additional	additional	ADJ
easat-5693	155	43	duties	duty	NOUN
easat-5693	155	44	.	.	PUNCT
easat-5693	156	1	other	other	ADJ
easat-5693	156	2	findings	finding	NOUN
easat-5693	156	3	from	from	ADP
easat-5693	156	4	this	this	DET
easat-5693	156	5	study	study	NOUN
easat-5693	156	6	also	also	ADV
easat-5693	156	7	revealed	reveal	VERB
easat-5693	156	8	that	that	SCONJ
easat-5693	156	9	the	the	DET
easat-5693	156	10	audit	audit	NOUN
easat-5693	156	11	function	function	NOUN
easat-5693	156	12	is	be	AUX
easat-5693	156	13	more	more	ADV
easat-5693	156	14	focused	focused	ADJ
easat-5693	156	15	on	on	ADP
easat-5693	156	16	aspects	aspect	NOUN
easat-5693	156	17	of	of	ADP
easat-5693	156	18	financial	financial	ADJ
easat-5693	156	19	compliance	compliance	NOUN
easat-5693	156	20	and	and	CCONJ
easat-5693	156	21	accountability	accountability	NOUN
easat-5693	156	22	,	,	PUNCT
easat-5693	156	23	while	while	SCONJ
easat-5693	156	24	the	the	DET
easat-5693	156	25	function	function	NOUN
easat-5693	156	26	of	of	ADP
easat-5693	156	27	evaluating	evaluate	VERB
easat-5693	156	28	performance	performance	NOUN
easat-5693	156	29	and	and	CCONJ
easat-5693	156	30	compliance	compliance	NOUN
easat-5693	156	31	with	with	ADP
easat-5693	156	32	regulations	regulation	NOUN
easat-5693	156	33	has	have	AUX
easat-5693	156	34	not	not	PART
easat-5693	156	35	been	be	AUX
easat-5693	156	36	carried	carry	VERB
easat-5693	156	37	out	out	ADP
easat-5693	156	38	.	.	PUNCT
easat-5693	157	1	based	base	VERB
easat-5693	157	2	on	on	ADP
easat-5693	157	3	the	the	DET
easat-5693	157	4	search	search	NOUN
easat-5693	157	5	results	result	NOUN
easat-5693	157	6	,	,	PUNCT
easat-5693	157	7	there	there	PRON
easat-5693	157	8	are	be	VERB
easat-5693	157	9	currently	currently	ADV
easat-5693	157	10	no	no	DET
easat-5693	157	11	studies	study	NOUN
easat-5693	157	12	that	that	PRON
easat-5693	157	13	identify	identify	VERB
easat-5693	157	14	what	what	DET
easat-5693	157	15	effect	effect	NOUN
easat-5693	157	16	the	the	DET
easat-5693	157	17	implementation	implementation	NOUN
easat-5693	157	18	of	of	ADP
easat-5693	157	19	the	the	DET
easat-5693	157	20	hospital	hospital	NOUN
easat-5693	157	21	spi	spi	PROPN
easat-5693	157	22	implementation	implementation	NOUN
easat-5693	157	23	guidelines	guideline	NOUN
easat-5693	157	24	has	have	VERB
easat-5693	157	25	on	on	ADP
easat-5693	157	26	the	the	DET
easat-5693	157	27	effectiveness	effectiveness	NOUN
easat-5693	157	28	of	of	ADP
easat-5693	157	29	internal	internal	ADJ
easat-5693	157	30	audit	audit	NOUN
easat-5693	157	31	in	in	ADP
easat-5693	157	32	preventing	prevent	VERB
easat-5693	157	33	and	and	CCONJ
easat-5693	157	34	detecting	detect	VERB
easat-5693	157	35	fraud	fraud	NOUN
easat-5693	157	36	in	in	ADP
easat-5693	157	37	hospitals	hospital	NOUN
easat-5693	157	38	.	.	PUNCT
easat-5693	158	1	the	the	DET
easat-5693	158	2	researcher	researcher	NOUN
easat-5693	158	3	enforces	enforce	VERB
easat-5693	158	4	the	the	DET
easat-5693	158	5	fourth	fourth	ADJ
easat-5693	158	6	hypothesis	hypothesis	NOUN
easat-5693	158	7	of	of	ADP
easat-5693	158	8	this	this	DET
easat-5693	158	9	study	study	NOUN
easat-5693	158	10	,	,	PUNCT
easat-5693	158	11	namely	namely	ADV
easat-5693	158	12	:	:	PUNCT
easat-5693	158	13	h4	h4	NOUN
easat-5693	158	14	:	:	PUNCT
easat-5693	158	15	there	there	PRON
easat-5693	158	16	is	be	VERB
easat-5693	158	17	an	an	DET
easat-5693	158	18	effect	effect	NOUN
easat-5693	158	19	of	of	ADP
easat-5693	158	20	the	the	DET
easat-5693	158	21	application	application	NOUN
easat-5693	158	22	of	of	ADP
easat-5693	158	23	guidelines	guideline	NOUN
easat-5693	158	24	on	on	ADP
easat-5693	158	25	the	the	DET
easat-5693	158	26	effectiveness	effectiveness	NOUN
easat-5693	158	27	of	of	ADP
easat-5693	158	28	internal	internal	ADJ
easat-5693	158	29	audit	audit	NOUN
easat-5693	158	30	in	in	ADP
easat-5693	158	31	preventing	prevent	VERB
easat-5693	158	32	and	and	CCONJ
easat-5693	158	33	detecting	detect	VERB
easat-5693	158	34	fraud	fraud	NOUN
easat-5693	158	35	.	.	PUNCT
easat-5693	159	1	3	3	X
easat-5693	159	2	.	.	X
easat-5693	159	3	materials	material	NOUN
easat-5693	159	4	and	and	CCONJ
easat-5693	159	5	methods	method	NOUN
easat-5693	159	6	this	this	DET
easat-5693	159	7	study	study	NOUN
easat-5693	159	8	is	be	AUX
easat-5693	159	9	a	a	DET
easat-5693	159	10	quantitative	quantitative	ADJ
easat-5693	159	11	study	study	NOUN
easat-5693	159	12	with	with	ADP
easat-5693	159	13	a	a	DET
easat-5693	159	14	cross	cross	ADJ
easat-5693	159	15	sectional	sectional	ADJ
easat-5693	159	16	design	design	NOUN
easat-5693	159	17	to	to	PART
easat-5693	159	18	identify	identify	VERB
easat-5693	159	19	and	and	CCONJ
easat-5693	159	20	analyze	analyze	VERB
easat-5693	159	21	the	the	DET
easat-5693	159	22	effect	effect	NOUN
easat-5693	159	23	of	of	ADP
easat-5693	159	24	audit	audit	NOUN
easat-5693	159	25	quality	quality	NOUN
easat-5693	159	26	,	,	PUNCT
easat-5693	159	27	use	use	NOUN
easat-5693	159	28	of	of	ADP
easat-5693	159	29	information	information	NOUN
easat-5693	159	30	technology	technology	NOUN
easat-5693	159	31	,	,	PUNCT
easat-5693	159	32	management	management	NOUN
easat-5693	159	33	support	support	NOUN
easat-5693	159	34	and	and	CCONJ
easat-5693	159	35	implementation	implementation	NOUN
easat-5693	159	36	of	of	ADP
easat-5693	159	37	guidelines	guideline	NOUN
easat-5693	159	38	on	on	ADP
easat-5693	159	39	the	the	DET
easat-5693	159	40	effectiveness	effectiveness	NOUN
easat-5693	159	41	of	of	ADP
easat-5693	159	42	internal	internal	ADJ
easat-5693	159	43	audit	audit	NOUN
easat-5693	159	44	in	in	ADP
easat-5693	159	45	preventing	prevent	VERB
easat-5693	159	46	and	and	CCONJ
easat-5693	159	47	detecting	detect	VERB
easat-5693	159	48	fraud	fraud	NOUN
easat-5693	159	49	in	in	ADP
easat-5693	159	50	hospitals	hospital	NOUN
easat-5693	159	51	.	.	PUNCT
easat-5693	160	1	data	datum	NOUN
easat-5693	160	2	collection	collection	NOUN
easat-5693	160	3	was	be	AUX
easat-5693	160	4	conducted	conduct	VERB
easat-5693	160	5	on	on	ADP
easat-5693	160	6	385	385	NUM
easat-5693	160	7	hospital	hospital	NOUN
easat-5693	160	8	internal	internal	ADJ
easat-5693	160	9	auditors	auditor	NOUN
easat-5693	160	10	from	from	ADP
easat-5693	160	11	all	all	ADV
easat-5693	160	12	over	over	ADP
easat-5693	160	13	indonesia	indonesia	PROPN
easat-5693	160	14	using	use	VERB
easat-5693	160	15	snowball	snowball	NOUN
easat-5693	160	16	sampling	sample	VERB
easat-5693	160	17	technique	technique	NOUN
easat-5693	160	18	.	.	PUNCT
easat-5693	161	1	the	the	DET
easat-5693	161	2	data	data	NOUN
easat-5693	161	3	source	source	NOUN
easat-5693	161	4	in	in	ADP
easat-5693	161	5	this	this	DET
easat-5693	161	6	study	study	NOUN
easat-5693	161	7	is	be	AUX
easat-5693	161	8	in	in	ADP
easat-5693	161	9	the	the	DET
easat-5693	161	10	form	form	NOUN
easat-5693	161	11	of	of	ADP
easat-5693	161	12	primary	primary	ADJ
easat-5693	161	13	data	datum	NOUN
easat-5693	161	14	questionnaires	questionnaire	NOUN
easat-5693	161	15	distributed	distribute	VERB
easat-5693	161	16	online	online	ADV
easat-5693	161	17	on	on	ADP
easat-5693	161	18	google	google	PROPN
easat-5693	161	19	form	form	NOUN
easat-5693	161	20	.	.	PUNCT
easat-5693	162	1	the	the	DET
easat-5693	162	2	research	research	NOUN
easat-5693	162	3	instrument	instrument	NOUN
easat-5693	162	4	in	in	ADP
easat-5693	162	5	the	the	DET
easat-5693	162	6	form	form	NOUN
easat-5693	162	7	of	of	ADP
easat-5693	162	8	a	a	DET
easat-5693	162	9	questionnaire	questionnaire	NOUN
easat-5693	162	10	consists	consist	VERB
easat-5693	162	11	of	of	ADP
easat-5693	162	12	questionnaire	questionnaire	NOUN
easat-5693	162	13	b	b	NOUN
easat-5693	162	14	to	to	PART
easat-5693	162	15	measure	measure	VERB
easat-5693	162	16	internal	internal	ADJ
easat-5693	162	17	audit	audit	NOUN
easat-5693	162	18	quality	quality	NOUN
easat-5693	162	19	,	,	PUNCT
easat-5693	162	20	questionnaire	questionnaire	NOUN
easat-5693	162	21	c	c	NOUN
easat-5693	162	22	to	to	PART
easat-5693	162	23	measure	measure	VERB
easat-5693	162	24	the	the	DET
easat-5693	162	25	use	use	NOUN
easat-5693	162	26	of	of	ADP
easat-5693	162	27	information	information	NOUN
easat-5693	162	28	technology	technology	NOUN
easat-5693	162	29	,	,	PUNCT
easat-5693	162	30	questionnaire	questionnaire	NOUN
easat-5693	162	31	d	d	NOUN
easat-5693	162	32	to	to	PART
easat-5693	162	33	measure	measure	VERB
easat-5693	162	34	management	management	NOUN
easat-5693	162	35	support	support	NOUN
easat-5693	162	36	,	,	PUNCT
easat-5693	162	37	questionnaire	questionnaire	NOUN
easat-5693	162	38	e	e	NOUN
easat-5693	162	39	to	to	PART
easat-5693	162	40	measure	measure	VERB
easat-5693	162	41	the	the	DET
easat-5693	162	42	application	application	NOUN
easat-5693	162	43	of	of	ADP
easat-5693	162	44	guidelines	guideline	NOUN
easat-5693	162	45	,	,	PUNCT
easat-5693	162	46	and	and	CCONJ
easat-5693	162	47	questionnaire	questionnaire	NOUN
easat-5693	162	48	f	f	X
easat-5693	162	49	to	to	PART
easat-5693	162	50	measure	measure	VERB
easat-5693	162	51	the	the	DET
easat-5693	162	52	effectiveness	effectiveness	NOUN
easat-5693	162	53	of	of	ADP
easat-5693	162	54	internal	internal	ADJ
easat-5693	162	55	audit	audit	NOUN
easat-5693	162	56	in	in	ADP
easat-5693	162	57	preventing	prevent	VERB
easat-5693	162	58	and	and	CCONJ
easat-5693	162	59	detecting	detect	VERB
easat-5693	162	60	fraud	fraud	NOUN
easat-5693	162	61	.	.	PUNCT
easat-5693	163	1	data	datum	NOUN
easat-5693	163	2	collection	collection	NOUN
easat-5693	163	3	was	be	AUX
easat-5693	163	4	carried	carry	VERB
easat-5693	163	5	out	out	ADP
easat-5693	163	6	from	from	ADP
easat-5693	163	7	july	july	PROPN
easat-5693	163	8	12	12	NUM
easat-5693	163	9	to	to	ADP
easat-5693	163	10	august	august	PROPN
easat-5693	163	11	12	12	NUM
easat-5693	163	12	,	,	PUNCT
easat-5693	163	13	2024	2024	NUM
easat-5693	163	14	and	and	CCONJ
easat-5693	163	15	then	then	ADV
easat-5693	163	16	processed	process	VERB
easat-5693	163	17	using	use	VERB
easat-5693	163	18	smartpls	smartpls	PROPN
easat-5693	163	19	v.4.1.08	v.4.1.08	PROPN
easat-5693	163	20	software	software	NOUN
easat-5693	163	21	.	.	PUNCT
easat-5693	164	1	univariate	univariate	ADJ
easat-5693	164	2	analysis	analysis	NOUN
easat-5693	164	3	of	of	ADP
easat-5693	164	4	demographic	demographic	ADJ
easat-5693	164	5	data	datum	NOUN
easat-5693	164	6	variables	variable	NOUN
easat-5693	164	7	/	/	SYM
easat-5693	164	8	respondent	respondent	NOUN
easat-5693	164	9	characteristics	characteristic	NOUN
easat-5693	164	10	was	be	AUX
easat-5693	164	11	carried	carry	VERB
easat-5693	164	12	out	out	ADP
easat-5693	164	13	with	with	ADP
easat-5693	164	14	frequency	frequency	NOUN
easat-5693	164	15	distribution	distribution	NOUN
easat-5693	164	16	.	.	PUNCT
easat-5693	165	1	hypothesis	hypothesis	NOUN
easat-5693	165	2	testing	testing	NOUN
easat-5693	165	3	in	in	ADP
easat-5693	165	4	this	this	DET
easat-5693	165	5	study	study	NOUN
easat-5693	165	6	used	use	VERB
easat-5693	165	7	the	the	DET
easat-5693	165	8	partial	partial	ADJ
easat-5693	165	9	least	least	ADV
easat-5693	165	10	square	square	ADJ
easat-5693	165	11	(	(	PUNCT
easat-5693	165	12	pls)-structural	pls)-structural	ADJ
easat-5693	165	13	equation	equation	NOUN
easat-5693	165	14	modeling	modeling	NOUN
easat-5693	165	15	(	(	PUNCT
easat-5693	165	16	sem	sem	NOUN
easat-5693	165	17	)	)	PUNCT
easat-5693	165	18	method	method	NOUN
easat-5693	165	19	approach	approach	NOUN
easat-5693	165	20	.	.	PUNCT
easat-5693	166	1	model	model	NOUN
easat-5693	166	2	evaluation	evaluation	NOUN
easat-5693	166	3	in	in	ADP
easat-5693	166	4	pls	pls	PROPN
easat-5693	166	5	-	-	PUNCT
easat-5693	166	6	sem	sem	NOUN
easat-5693	166	7	consists	consist	VERB
easat-5693	166	8	of	of	ADP
easat-5693	166	9	outer	outer	ADJ
easat-5693	166	10	model	model	NOUN
easat-5693	166	11	evaluation	evaluation	NOUN
easat-5693	166	12	,	,	PUNCT
easat-5693	166	13	inner	inner	ADJ
easat-5693	166	14	model	model	NOUN
easat-5693	166	15	evaluation	evaluation	NOUN
easat-5693	166	16	and	and	CCONJ
easat-5693	166	17	overall	overall	ADJ
easat-5693	166	18	model	model	NOUN
easat-5693	166	19	evaluation	evaluation	NOUN
easat-5693	166	20	(	(	PUNCT
easat-5693	166	21	goodness	goodness	NOUN
easat-5693	166	22	and	and	CCONJ
easat-5693	166	23	fit	fit	NOUN
easat-5693	166	24	of	of	ADP
easat-5693	166	25	the	the	DET
easat-5693	166	26	model	model	NOUN
easat-5693	166	27	)	)	PUNCT
easat-5693	166	28	.	.	PUNCT
easat-5693	167	1	outer	outer	ADJ
easat-5693	167	2	model	model	NOUN
easat-5693	167	3	evaluation	evaluation	NOUN
easat-5693	167	4	is	be	AUX
easat-5693	167	5	an	an	DET
easat-5693	167	6	evaluation	evaluation	NOUN
easat-5693	167	7	of	of	ADP
easat-5693	167	8	the	the	DET
easat-5693	167	9	relationship	relationship	NOUN
easat-5693	167	10	or	or	CCONJ
easat-5693	167	11	causality	causality	NOUN
easat-5693	167	12	between	between	ADP
easat-5693	167	13	latent	latent	NOUN
easat-5693	167	14	variables	variable	NOUN
easat-5693	167	15	and	and	CCONJ
easat-5693	167	16	the	the	DET
easat-5693	167	17	indicators	indicator	NOUN
easat-5693	167	18	that	that	PRON
easat-5693	167	19	measure	measure	VERB
easat-5693	167	20	them	they	PRON
easat-5693	167	21	.	.	PUNCT
easat-5693	168	1	outer	outer	ADJ
easat-5693	168	2	model	model	NOUN
easat-5693	168	3	evaluation	evaluation	NOUN
easat-5693	168	4	is	be	AUX
easat-5693	168	5	measured	measure	VERB
easat-5693	168	6	using	use	VERB
easat-5693	168	7	validity	validity	NOUN
easat-5693	168	8	and	and	CCONJ
easat-5693	168	9	reliability	reliability	NOUN
easat-5693	168	10	testing	testing	NOUN
easat-5693	168	11	.	.	PUNCT
easat-5693	169	1	validity	validity	NOUN
easat-5693	169	2	and	and	CCONJ
easat-5693	169	3	reliability	reliability	NOUN
easat-5693	169	4	tests	test	NOUN
easat-5693	169	5	are	be	AUX
easat-5693	169	6	carried	carry	VERB
easat-5693	169	7	out	out	ADP
easat-5693	169	8	by	by	ADP
easat-5693	169	9	testing	test	VERB
easat-5693	169	10	convergent	convergent	ADJ
easat-5693	169	11	validity	validity	NOUN
easat-5693	169	12	,	,	PUNCT
easat-5693	169	13	composite	composite	ADJ
easat-5693	169	14	reliability	reliability	NOUN
easat-5693	169	15	,	,	PUNCT
easat-5693	169	16	and	and	CCONJ
easat-5693	169	17	discriminant	discriminant	ADJ
easat-5693	169	18	validity	validity	NOUN
easat-5693	169	19	.	.	PUNCT
easat-5693	170	1	inner	inner	ADJ
easat-5693	170	2	model	model	NOUN
easat-5693	170	3	evaluation	evaluation	NOUN
easat-5693	170	4	is	be	AUX
easat-5693	170	5	carried	carry	VERB
easat-5693	170	6	out	out	ADP
easat-5693	170	7	to	to	PART
easat-5693	170	8	examine	examine	VERB
easat-5693	170	9	the	the	DET
easat-5693	170	10	effect	effect	NOUN
easat-5693	170	11	of	of	ADP
easat-5693	170	12	internal	internal	ADJ
easat-5693	170	13	audit	audit	NOUN
easat-5693	170	14	quality	quality	NOUN
easat-5693	170	15	,	,	PUNCT
easat-5693	170	16	use	use	NOUN
easat-5693	170	17	of	of	ADP
easat-5693	170	18	information	information	NOUN
easat-5693	170	19	technology	technology	NOUN
easat-5693	170	20	,	,	PUNCT
easat-5693	170	21	management	management	NOUN
easat-5693	170	22	support	support	NOUN
easat-5693	170	23	,	,	PUNCT
easat-5693	170	24	implementation	implementation	NOUN
easat-5693	170	25	of	of	ADP
easat-5693	170	26	guidelines	guideline	NOUN
easat-5693	170	27	on	on	ADP
easat-5693	170	28	the	the	DET
easat-5693	170	29	effectiveness	effectiveness	NOUN
easat-5693	170	30	of	of	ADP
easat-5693	170	31	internal	internal	ADJ
easat-5693	170	32	audit	audit	NOUN
easat-5693	170	33	in	in	ADP
easat-5693	170	34	prevention	prevention	NOUN
easat-5693	170	35	and	and	CCONJ
easat-5693	170	36	prevention	prevention	NOUN
easat-5693	170	37	with	with	ADP
easat-5693	170	38	six	six	NUM
easat-5693	170	39	stages	stage	NOUN
easat-5693	170	40	of	of	ADP
easat-5693	170	41	testing	testing	NOUN
easat-5693	170	42	,	,	PUNCT
easat-5693	170	43	namely	namely	ADV
easat-5693	170	44	the	the	DET
easat-5693	170	45	path	path	NOUN
easat-5693	170	46	coefficient	coefficient	PROPN
easat-5693	170	47	test	test	NOUN
easat-5693	170	48	,	,	PUNCT
easat-5693	170	49	r	r	NOUN
easat-5693	170	50	-	-	PUNCT
easat-5693	170	51	square	square	ADJ
easat-5693	170	52	test	test	NOUN
easat-5693	170	53	(	(	PUNCT
easat-5693	170	54	coefficient	coefficient	NOUN
easat-5693	170	55	of	of	ADP
easat-5693	170	56	determination	determination	NOUN
easat-5693	170	57	)	)	PUNCT
easat-5693	170	58	,	,	PUNCT
easat-5693	170	59	t	t	PROPN
easat-5693	170	60	-	-	PUNCT
easat-5693	170	61	statistic	statistic	NOUN
easat-5693	170	62	test	test	NOUN
easat-5693	170	63	(	(	PUNCT
easat-5693	170	64	bootstrapping	bootstrappe	VERB
easat-5693	170	65	)	)	PUNCT
easat-5693	170	66	,	,	PUNCT
easat-5693	170	67	f	f	X
easat-5693	170	68	-	-	PUNCT
easat-5693	170	69	square	square	ADJ
easat-5693	170	70	test	test	NOUN
easat-5693	170	71	,	,	PUNCT
easat-5693	170	72	r	r	NOUN
easat-5693	170	73	-	-	PUNCT
easat-5693	170	74	square	square	ADJ
easat-5693	170	75	test	test	NOUN
easat-5693	170	76	(	(	PUNCT
easat-5693	170	77	predictive	predictive	ADJ
easat-5693	170	78	relevance	relevance	NOUN
easat-5693	170	79	)	)	PUNCT
easat-5693	170	80	,	,	PUNCT
easat-5693	170	81	and	and	CCONJ
easat-5693	170	82	multicollinearity	multicollinearity	NOUN
easat-5693	170	83	check	check	NOUN
easat-5693	170	84	with	with	ADP
easat-5693	170	85	inner	inner	ADJ
easat-5693	170	86	vif	vif	NOUN
easat-5693	170	87	value	value	NOUN
easat-5693	170	88	.	.	PUNCT
easat-5693	171	1	after	after	SCONJ
easat-5693	171	2	the	the	DET
easat-5693	171	3	estimated	estimate	VERB
easat-5693	171	4	model	model	NOUN
easat-5693	171	5	meets	meet	VERB
easat-5693	171	6	the	the	DET
easat-5693	171	7	outer	outer	ADJ
easat-5693	171	8	model	model	NOUN
easat-5693	171	9	and	and	CCONJ
easat-5693	171	10	inner	inner	ADJ
easat-5693	171	11	model	model	NOUN
easat-5693	171	12	criteria	criterion	NOUN
easat-5693	171	13	,	,	PUNCT
easat-5693	171	14	the	the	DET
easat-5693	171	15	next	next	ADJ
easat-5693	171	16	step	step	NOUN
easat-5693	171	17	is	be	AUX
easat-5693	171	18	to	to	PART
easat-5693	171	19	evaluate	evaluate	VERB
easat-5693	171	20	the	the	DET
easat-5693	171	21	fit	fit	ADJ
easat-5693	171	22	/	/	SYM
easat-5693	171	23	goodness	goodness	NOUN
easat-5693	171	24	of	of	ADP
easat-5693	171	25	the	the	DET
easat-5693	171	26	model	model	NOUN
easat-5693	171	27	with	with	ADP
easat-5693	171	28	the	the	DET
easat-5693	171	29	standardized	standardized	ADJ
easat-5693	171	30	root	root	NOUN
easat-5693	171	31	mean	mean	NOUN
easat-5693	171	32	square	square	ADJ
easat-5693	171	33	residual	residual	ADJ
easat-5693	171	34	(	(	PUNCT
easat-5693	171	35	srmr	srmr	PROPN
easat-5693	171	36	)	)	PUNCT
easat-5693	171	37	and	and	CCONJ
easat-5693	171	38	pls	pls	AUX
easat-5693	171	39	predict	predict	VERB
easat-5693	171	40	measurements	measurement	NOUN
easat-5693	171	41	.	.	PUNCT
easat-5693	172	1	4	4	X
easat-5693	172	2	.	.	NOUN
easat-5693	172	3	results	result	VERB
easat-5693	172	4	4.1	4.1	NUM
easat-5693	172	5	.	.	PUNCT
easat-5693	173	1	demographic	demographic	ADJ
easat-5693	173	2	data	datum	NOUN
easat-5693	173	3	results	result	VERB
easat-5693	173	4	demographic	demographic	ADJ
easat-5693	173	5	data	datum	NOUN
easat-5693	173	6	/	/	SYM
easat-5693	173	7	characteristics	characteristic	NOUN
easat-5693	173	8	of	of	ADP
easat-5693	173	9	internal	internal	ADJ
easat-5693	173	10	auditors	auditor	NOUN
easat-5693	173	11	/	/	SYM
easat-5693	173	12	spis	spis	PROPN
easat-5693	173	13	in	in	ADP
easat-5693	173	14	this	this	DET
easat-5693	173	15	study	study	NOUN
easat-5693	173	16	include	include	VERB
easat-5693	173	17	gender	gender	NOUN
easat-5693	173	18	,	,	PUNCT
easat-5693	173	19	age	age	NOUN
easat-5693	173	20	,	,	PUNCT
easat-5693	173	21	hospital	hospital	NOUN
easat-5693	173	22	origin	origin	NOUN
easat-5693	173	23	,	,	PUNCT
easat-5693	173	24	education	education	NOUN
easat-5693	173	25	,	,	PUNCT
easat-5693	173	26	auditor	auditor	NOUN
easat-5693	173	27	professional	professional	ADJ
easat-5693	173	28	qualifications	qualification	NOUN
easat-5693	173	29	,	,	PUNCT
easat-5693	173	30	positions	position	NOUN
easat-5693	173	31	in	in	ADP
easat-5693	173	32	hospital	hospital	NOUN
easat-5693	173	33	spi	spi	PROPN
easat-5693	173	34	,	,	PUNCT
easat-5693	173	35	functional	functional	ADJ
easat-5693	173	36	positions	position	NOUN
easat-5693	173	37	,	,	PUNCT
easat-5693	173	38	and	and	CCONJ
easat-5693	173	39	concurrent	concurrent	ADJ
easat-5693	173	40	positions	position	NOUN
easat-5693	173	41	other	other	ADJ
easat-5693	173	42	than	than	ADP
easat-5693	173	43	spi	spi	PROPN
easat-5693	173	44	.	.	PROPN
easat-5693	173	45	hospital	hospital	PROPN
easat-5693	173	46	internal	internal	ADJ
easat-5693	173	47	auditor	auditor	PROPN
easat-5693	173	48	/	/	SYM
easat-5693	173	49	spi	spi	PROPN
easat-5693	173	50	characteristics	characteristics	PROPN
easat-5693	173	51	use	use	VERB
easat-5693	173	52	1825	1825	NUM
easat-5693	173	53	edelweiss	edelweiss	PROPN
easat-5693	173	54	applied	apply	VERB
easat-5693	173	55	science	science	NOUN
easat-5693	173	56	and	and	CCONJ
easat-5693	173	57	technology	technology	NOUN
easat-5693	173	58	issn	issn	PROPN
easat-5693	173	59	:	:	PUNCT
easat-5693	173	60	2576	2576	NUM
easat-5693	173	61	-	-	SYM
easat-5693	173	62	8484	8484	NUM
easat-5693	173	63	vol	vol	NOUN
easat-5693	173	64	.	.	PROPN
easat-5693	174	1	9	9	NUM
easat-5693	174	2	,	,	PUNCT
easat-5693	174	3	no	no	INTJ
easat-5693	174	4	.	.	NOUN
easat-5693	175	1	3	3	NUM
easat-5693	175	2	:	:	SYM
easat-5693	175	3	1819	1819	NUM
easat-5693	175	4	-	-	SYM
easat-5693	175	5	1842	1842	NUM
easat-5693	175	6	,	,	PUNCT
easat-5693	175	7	2025	2025	NUM
easat-5693	175	8	doi	doi	NOUN
easat-5693	175	9	:	:	PUNCT
easat-5693	175	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	175	11	©	©	PROPN
easat-5693	175	12	2025	2025	NUM
easat-5693	175	13	by	by	ADP
easat-5693	175	14	the	the	DET
easat-5693	175	15	authors	author	NOUN
easat-5693	175	16	;	;	PUNCT
easat-5693	175	17	licensee	licensee	PROPN
easat-5693	175	18	learning	learn	VERB
easat-5693	175	19	gate	gate	PROPN
easat-5693	175	20	categorical	categorical	ADJ
easat-5693	175	21	data	datum	NOUN
easat-5693	175	22	.	.	PUNCT
easat-5693	176	1	an	an	DET
easat-5693	176	2	overview	overview	NOUN
easat-5693	176	3	of	of	ADP
easat-5693	176	4	the	the	DET
easat-5693	176	5	characteristics	characteristic	NOUN
easat-5693	176	6	of	of	ADP
easat-5693	176	7	hospital	hospital	NOUN
easat-5693	176	8	internal	internal	ADJ
easat-5693	176	9	/	/	SYM
easat-5693	176	10	spi	spi	NOUN
easat-5693	176	11	auditors	auditor	NOUN
easat-5693	176	12	can	can	AUX
easat-5693	176	13	be	be	AUX
easat-5693	176	14	seen	see	VERB
easat-5693	176	15	in	in	ADP
easat-5693	176	16	table	table	NOUN
easat-5693	176	17	1	1	NUM
easat-5693	176	18	.	.	PUNCT
easat-5693	176	19	table	table	NOUN
easat-5693	176	20	1	1	NUM
easat-5693	176	21	.	.	PUNCT
easat-5693	177	1	characteristics	characteristic	NOUN
easat-5693	177	2	of	of	ADP
easat-5693	177	3	hospital	hospital	NOUN
easat-5693	177	4	internal	internal	ADJ
easat-5693	177	5	auditors	auditor	NOUN
easat-5693	177	6	/	/	SYM
easat-5693	177	7	spis	spis	PROPN
easat-5693	177	8	(	(	PUNCT
easat-5693	177	9	n	n	NOUN
easat-5693	177	10	=	=	SYM
easat-5693	177	11	385	385	NUM
easat-5693	177	12	)	)	PUNCT
easat-5693	177	13	.	.	PUNCT
easat-5693	178	1	characteristics	characteristic	NOUN
easat-5693	178	2	frequency	frequency	NOUN
easat-5693	178	3	(	(	PUNCT
easat-5693	178	4	n	n	CCONJ
easat-5693	178	5	)	)	PUNCT
easat-5693	178	6	percentage	percentage	NOUN
easat-5693	178	7	(	(	PUNCT
easat-5693	178	8	%	%	INTJ
easat-5693	178	9	)	)	PUNCT
easat-5693	178	10	gender	gender	NOUN
easat-5693	178	11	:	:	PUNCT
easat-5693	178	12	male	male	ADJ
easat-5693	178	13	female	female	NOUN
easat-5693	178	14	150	150	NUM
easat-5693	178	15	235	235	NUM
easat-5693	178	16	39.0	39.0	NUM
easat-5693	178	17	61.0	61.0	NUM
easat-5693	178	18	age	age	NOUN
easat-5693	178	19	:	:	PUNCT
easat-5693	178	20	18	18	NUM
easat-5693	178	21	-	-	SYM
easat-5693	178	22	24	24	NUM
easat-5693	178	23	25	25	NUM
easat-5693	178	24	-	-	SYM
easat-5693	178	25	30	30	NUM
easat-5693	178	26	31	31	NUM
easat-5693	178	27	-	-	SYM
easat-5693	178	28	35	35	NUM
easat-5693	178	29	36	36	NUM
easat-5693	178	30	-	-	SYM
easat-5693	178	31	40	40	NUM
easat-5693	178	32	41	41	NUM
easat-5693	178	33	-	-	SYM
easat-5693	178	34	45	45	NUM
easat-5693	178	35	46	46	NUM
easat-5693	178	36	-	-	SYM
easat-5693	178	37	50	50	NUM
easat-5693	178	38	51	51	NUM
easat-5693	178	39	-	-	SYM
easat-5693	178	40	55	55	NUM
easat-5693	178	41	>	>	SYM
easat-5693	178	42	55	55	NUM
easat-5693	178	43	53	53	NUM
easat-5693	178	44	103	103	NUM
easat-5693	178	45	73	73	NUM
easat-5693	178	46	50	50	NUM
easat-5693	178	47	36	36	NUM
easat-5693	178	48	27	27	NUM
easat-5693	178	49	29	29	NUM
easat-5693	178	50	14	14	NUM
easat-5693	178	51	13.8	13.8	NUM
easat-5693	178	52	26.8	26.8	NUM
easat-5693	178	53	19.0	19.0	NUM
easat-5693	178	54	13.0	13.0	NUM
easat-5693	178	55	9.4	9.4	NUM
easat-5693	178	56	7.0	7.0	NUM
easat-5693	178	57	7.5	7.5	NUM
easat-5693	178	58	3.6	3.6	NUM
easat-5693	178	59	hospital	hospital	NOUN
easat-5693	178	60	origin	origin	NOUN
easat-5693	178	61	:	:	PUNCT
easat-5693	178	62	private	private	ADJ
easat-5693	178	63	hospital	hospital	NOUN
easat-5693	178	64	district	district	NOUN
easat-5693	178	65	/	/	SYM
easat-5693	178	66	city	city	NOUN
easat-5693	178	67	hospital	hospital	NOUN
easat-5693	178	68	provincial	provincial	ADJ
easat-5693	178	69	hospital	hospital	NOUN
easat-5693	178	70	vertical	vertical	ADJ
easat-5693	178	71	hospital	hospital	PROPN
easat-5693	178	72	/	/	SYM
easat-5693	178	73	ministry	ministry	PROPN
easat-5693	178	74	of	of	ADP
easat-5693	178	75	health	health	PROPN
easat-5693	178	76	more	more	ADV
easat-5693	178	77	238	238	NUM
easat-5693	178	78	113	113	NUM
easat-5693	178	79	28	28	NUM
easat-5693	178	80	3	3	NUM
easat-5693	178	81	3	3	NUM
easat-5693	178	82	61.8	61.8	NUM
easat-5693	178	83	29.4	29.4	NUM
easat-5693	178	84	7.3	7.3	NUM
easat-5693	178	85	8	8	NUM
easat-5693	178	86	8	8	NUM
easat-5693	178	87	education	education	NOUN
easat-5693	178	88	:	:	PUNCT
easat-5693	178	89	di	di	NOUN
easat-5693	178	90	/	/	SYM
easat-5693	178	91	dii	dii	PROPN
easat-5693	178	92	/	/	SYM
easat-5693	178	93	diii	diii	PROPN
easat-5693	178	94	/	/	SYM
easat-5693	178	95	div	div	NOUN
easat-5693	178	96	economics	economics	NOUN
easat-5693	178	97	/	/	SYM
easat-5693	178	98	accounting	accounting	NOUN
easat-5693	178	99	di	di	PROPN
easat-5693	178	100	/	/	SYM
easat-5693	178	101	dii	dii	PROPN
easat-5693	178	102	/	/	SYM
easat-5693	178	103	diii	diii	PROPN
easat-5693	178	104	/	/	SYM
easat-5693	178	105	div	div	PROPN
easat-5693	178	106	others	other	NOUN
easat-5693	178	107	s1	s1	PROPN
easat-5693	178	108	economics	economic	NOUN
easat-5693	178	109	/	/	SYM
easat-5693	178	110	accounting	accounting	NOUN
easat-5693	178	111	s1	s1	NOUN
easat-5693	178	112	others	other	NOUN
easat-5693	178	113	accounting	accounting	NOUN
easat-5693	178	114	profession	profession	NOUN
easat-5693	178	115	master	master	NOUN
easat-5693	178	116	of	of	ADP
easat-5693	178	117	accounting	accounting	NOUN
easat-5693	178	118	economics	economic	NOUN
easat-5693	178	119	s2	s2	VERB
easat-5693	178	120	others	other	NOUN
easat-5693	178	121	more	more	ADJ
easat-5693	178	122	24	24	NUM
easat-5693	178	123	17	17	NUM
easat-5693	178	124	144	144	NUM
easat-5693	178	125	124	124	NUM
easat-5693	178	126	11	11	NUM
easat-5693	178	127	21	21	NUM
easat-5693	178	128	42	42	NUM
easat-5693	178	129	2	2	NUM
easat-5693	178	130	6.2	6.2	NUM
easat-5693	178	131	4.4	4.4	NUM
easat-5693	178	132	37.4	37.4	NUM
easat-5693	178	133	32.2	32.2	NUM
easat-5693	178	134	2.9	2.9	NUM
easat-5693	178	135	5.5	5.5	NUM
easat-5693	178	136	10.9	10.9	NUM
easat-5693	178	137	0.5	0.5	NUM
easat-5693	178	138	auditor	auditor	NOUN
easat-5693	178	139	professional	professional	ADJ
easat-5693	178	140	qualifications	qualification	NOUN
easat-5693	178	141	:	:	PUNCT
easat-5693	178	142	none	none	NOUN
easat-5693	178	143	acca	acca	NOUN
easat-5693	178	144	ican	ican	PROPN
easat-5693	178	145	anan	anan	PROPN
easat-5693	178	146	jfa	jfa	PROPN
easat-5693	178	147	qia	qia	PROPN
easat-5693	179	1	cia	cia	PROPN
easat-5693	179	2	more	more	ADV
easat-5693	179	3	106	106	NUM
easat-5693	179	4	68	68	NUM
easat-5693	179	5	37	37	NUM
easat-5693	179	6	13	13	NUM
easat-5693	179	7	65	65	NUM
easat-5693	179	8	24	24	NUM
easat-5693	179	9	60	60	NUM
easat-5693	179	10	12	12	NUM
easat-5693	179	11	27.5	27.5	NUM
easat-5693	179	12	17.7	17.7	NUM
easat-5693	179	13	9.6	9.6	NUM
easat-5693	179	14	3.4	3.4	NUM
easat-5693	179	15	16.9	16.9	NUM
easat-5693	179	16	6.2	6.2	NUM
easat-5693	179	17	15.6	15.6	NUM
easat-5693	179	18	3.1	3.1	NUM
easat-5693	179	19	position	position	NOUN
easat-5693	179	20	in	in	ADP
easat-5693	179	21	hospital	hospital	NOUN
easat-5693	179	22	spi	spi	PROPN
easat-5693	179	23	:	:	PUNCT
easat-5693	179	24	chair	chair	NOUN
easat-5693	179	25	person	person	NOUN
easat-5693	179	26	in	in	ADP
easat-5693	179	27	charge	charge	NOUN
easat-5693	179	28	member	member	NOUN
easat-5693	179	29	more	more	ADV
easat-5693	179	30	61	61	NUM
easat-5693	179	31	119	119	NUM
easat-5693	179	32	187	187	NUM
easat-5693	179	33	18	18	NUM
easat-5693	179	34	15.8	15.8	NUM
easat-5693	179	35	30.9	30.9	NUM
easat-5693	179	36	48.6	48.6	NUM
easat-5693	179	37	4.7	4.7	NUM
easat-5693	179	38	functional	functional	ADJ
easat-5693	179	39	position	position	NOUN
easat-5693	179	40	in	in	ADP
easat-5693	179	41	hospital	hospital	NOUN
easat-5693	179	42	auditor	auditor	NOUN
easat-5693	179	43	more	more	ADJ
easat-5693	179	44	333	333	NUM
easat-5693	179	45	52	52	NUM
easat-5693	179	46	86.5	86.5	NUM
easat-5693	179	47	13.5	13.5	NUM
easat-5693	179	48	concurrent	concurrent	ADJ
easat-5693	179	49	position	position	NOUN
easat-5693	179	50	other	other	ADJ
easat-5693	179	51	than	than	ADP
easat-5693	179	52	in	in	ADP
easat-5693	179	53	spi	spi	PROPN
easat-5693	180	1	yes	yes	INTJ
easat-5693	180	2	no	no	DET
easat-5693	180	3	244	244	NUM
easat-5693	180	4	141	141	NUM
easat-5693	180	5	63.4	63.4	NUM
easat-5693	180	6	36.6	36.6	NUM
easat-5693	180	7	table	table	NOUN
easat-5693	180	8	1	1	NUM
easat-5693	180	9	shows	show	VERB
easat-5693	180	10	that	that	SCONJ
easat-5693	180	11	the	the	DET
easat-5693	180	12	majority	majority	NOUN
easat-5693	180	13	of	of	ADP
easat-5693	180	14	hospital	hospital	NOUN
easat-5693	180	15	internal	internal	ADJ
easat-5693	180	16	auditors	auditor	NOUN
easat-5693	180	17	/	/	SYM
easat-5693	180	18	spis	spis	PROPN
easat-5693	180	19	are	be	AUX
easat-5693	180	20	female	female	ADJ
easat-5693	180	21	,	,	PUNCT
easat-5693	180	22	namely	namely	ADV
easat-5693	180	23	a	a	DET
easat-5693	180	24	total	total	NOUN
easat-5693	180	25	of	of	ADP
easat-5693	180	26	235	235	NUM
easat-5693	180	27	people	people	NOUN
easat-5693	180	28	(	(	PUNCT
easat-5693	180	29	61	61	NUM
easat-5693	180	30	%	%	NOUN
easat-5693	180	31	)	)	PUNCT
easat-5693	180	32	,	,	PUNCT
easat-5693	180	33	the	the	DET
easat-5693	180	34	majority	majority	NOUN
easat-5693	180	35	are	be	AUX
easat-5693	180	36	in	in	ADP
easat-5693	180	37	the	the	DET
easat-5693	180	38	age	age	NOUN
easat-5693	180	39	range	range	NOUN
easat-5693	180	40	of	of	ADP
easat-5693	180	41	25	25	NUM
easat-5693	180	42	-	-	SYM
easat-5693	180	43	30	30	NUM
easat-5693	180	44	years	year	NOUN
easat-5693	180	45	(	(	PUNCT
easat-5693	180	46	26.8	26.8	NUM
easat-5693	180	47	%	%	NOUN
easat-5693	180	48	)	)	PUNCT
easat-5693	180	49	,	,	PUNCT
easat-5693	180	50	the	the	DET
easat-5693	180	51	majority	majority	NOUN
easat-5693	180	52	come	come	VERB
easat-5693	180	53	from	from	ADP
easat-5693	180	54	private	private	ADJ
easat-5693	180	55	hospitals	hospital	NOUN
easat-5693	180	56	,	,	PUNCT
easat-5693	180	57	namely	namely	ADV
easat-5693	180	58	a	a	DET
easat-5693	180	59	total	total	NOUN
easat-5693	180	60	of	of	ADP
easat-5693	180	61	238	238	NUM
easat-5693	180	62	people	people	NOUN
easat-5693	180	63	(	(	PUNCT
easat-5693	180	64	61.8	61.8	NUM
easat-5693	180	65	%	%	NOUN
easat-5693	180	66	)	)	PUNCT
easat-5693	180	67	,	,	PUNCT
easat-5693	180	68	the	the	DET
easat-5693	180	69	majority	majority	NOUN
easat-5693	180	70	have	have	VERB
easat-5693	180	71	a	a	DET
easat-5693	180	72	bachelor	bachelor	NOUN
easat-5693	180	73	of	of	ADP
easat-5693	180	74	accounting	accounting	NOUN
easat-5693	180	75	economics	economic	NOUN
easat-5693	180	76	education	education	NOUN
easat-5693	180	77	of	of	ADP
easat-5693	180	78	144	144	NUM
easat-5693	180	79	people	people	NOUN
easat-5693	180	80	(	(	PUNCT
easat-5693	180	81	3.4	3.4	NUM
easat-5693	180	82	%	%	NOUN
easat-5693	180	83	)	)	PUNCT
easat-5693	180	84	,	,	PUNCT
easat-5693	180	85	the	the	DET
easat-5693	180	86	majority	majority	NOUN
easat-5693	180	87	have	have	AUX
easat-5693	180	88	followed	follow	VERB
easat-5693	180	89	the	the	DET
easat-5693	180	90	auditor	auditor	NOUN
easat-5693	180	91	's	's	PART
easat-5693	180	92	professional	professional	ADJ
easat-5693	180	93	1826	1826	NUM
easat-5693	180	94	edelweiss	edelweiss	PROPN
easat-5693	180	95	applied	apply	VERB
easat-5693	180	96	science	science	NOUN
easat-5693	180	97	and	and	CCONJ
easat-5693	180	98	technology	technology	NOUN
easat-5693	180	99	issn	issn	PROPN
easat-5693	180	100	:	:	PUNCT
easat-5693	180	101	2576	2576	NUM
easat-5693	180	102	-	-	SYM
easat-5693	180	103	8484	8484	NUM
easat-5693	180	104	vol	vol	NOUN
easat-5693	180	105	.	.	PROPN
easat-5693	181	1	9	9	NUM
easat-5693	181	2	,	,	PUNCT
easat-5693	181	3	no	no	INTJ
easat-5693	181	4	.	.	NOUN
easat-5693	182	1	3	3	NUM
easat-5693	182	2	:	:	SYM
easat-5693	182	3	1819	1819	NUM
easat-5693	182	4	-	-	SYM
easat-5693	182	5	1842	1842	NUM
easat-5693	182	6	,	,	PUNCT
easat-5693	182	7	2025	2025	NUM
easat-5693	182	8	doi	doi	NOUN
easat-5693	182	9	:	:	PUNCT
easat-5693	182	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	182	11	©	©	PROPN
easat-5693	182	12	2025	2025	NUM
easat-5693	182	13	by	by	ADP
easat-5693	182	14	the	the	DET
easat-5693	182	15	authors	author	NOUN
easat-5693	182	16	;	;	PUNCT
easat-5693	183	1	licensee	licensee	PROPN
easat-5693	183	2	learning	learn	VERB
easat-5693	183	3	gate	gate	PROPN
easat-5693	183	4	qualification	qualification	NOUN
easat-5693	183	5	certification	certification	NOUN
easat-5693	183	6	of	of	ADP
easat-5693	183	7	279	279	NUM
easat-5693	183	8	people	people	NOUN
easat-5693	183	9	(	(	PUNCT
easat-5693	183	10	72.5	72.5	NUM
easat-5693	183	11	%	%	NOUN
easat-5693	183	12	)	)	PUNCT
easat-5693	183	13	including	include	VERB
easat-5693	183	14	acca	acca	NOUN
easat-5693	183	15	of	of	ADP
easat-5693	183	16	68	68	NUM
easat-5693	183	17	people	people	NOUN
easat-5693	183	18	(	(	PUNCT
easat-5693	183	19	1,.7	1,.7	NUM
easat-5693	183	20	%	%	NOUN
easat-5693	183	21	)	)	PUNCT
easat-5693	183	22	,	,	PUNCT
easat-5693	183	23	jfa	jfa	PROPN
easat-5693	183	24	totaling	total	VERB
easat-5693	183	25	65	65	NUM
easat-5693	183	26	people	people	NOUN
easat-5693	183	27	(	(	PUNCT
easat-5693	183	28	16.8	16.8	NUM
easat-5693	183	29	%	%	NOUN
easat-5693	183	30	)	)	PUNCT
easat-5693	183	31	,	,	PUNCT
easat-5693	183	32	cia	cia	PROPN
easat-5693	183	33	totaling	total	VERB
easat-5693	183	34	60	60	NUM
easat-5693	183	35	people	people	NOUN
easat-5693	183	36	(	(	PUNCT
easat-5693	183	37	15.6	15.6	NUM
easat-5693	183	38	%	%	NOUN
easat-5693	183	39	)	)	PUNCT
easat-5693	183	40	,	,	PUNCT
easat-5693	183	41	ican	ican	AUX
easat-5693	183	42	totaling	total	VERB
easat-5693	183	43	37	37	NUM
easat-5693	183	44	people	people	NOUN
easat-5693	183	45	(	(	PUNCT
easat-5693	183	46	9.6	9.6	NUM
easat-5693	183	47	%	%	NOUN
easat-5693	183	48	)	)	PUNCT
easat-5693	183	49	,	,	PUNCT
easat-5693	183	50	qia	qia	PROPN
easat-5693	183	51	totaling	total	VERB
easat-5693	183	52	24	24	NUM
easat-5693	183	53	people	people	NOUN
easat-5693	183	54	(	(	PUNCT
easat-5693	183	55	6.2	6.2	NUM
easat-5693	183	56	%	%	NOUN
easat-5693	183	57	)	)	PUNCT
easat-5693	183	58	,	,	PUNCT
easat-5693	183	59	anan	anan	PROPN
easat-5693	183	60	totaling	total	VERB
easat-5693	183	61	13	13	NUM
easat-5693	183	62	people	people	NOUN
easat-5693	183	63	(	(	PUNCT
easat-5693	183	64	3.4	3.4	NUM
easat-5693	183	65	%	%	NOUN
easat-5693	183	66	)	)	PUNCT
easat-5693	183	67	,	,	PUNCT
easat-5693	183	68	and	and	CCONJ
easat-5693	183	69	other	other	ADJ
easat-5693	183	70	professional	professional	ADJ
easat-5693	183	71	auditor	auditor	NOUN
easat-5693	183	72	certifications	certification	NOUN
easat-5693	183	73	totaling	total	VERB
easat-5693	183	74	12	12	NUM
easat-5693	183	75	people	people	NOUN
easat-5693	183	76	(	(	PUNCT
easat-5693	183	77	3.1	3.1	NUM
easat-5693	183	78	%	%	NOUN
easat-5693	183	79	)	)	PUNCT
easat-5693	183	80	.	.	PUNCT
easat-5693	184	1	the	the	DET
easat-5693	184	2	majority	majority	NOUN
easat-5693	184	3	of	of	ADP
easat-5693	184	4	hospital	hospital	NOUN
easat-5693	184	5	internal	internal	ADJ
easat-5693	184	6	auditors	auditor	NOUN
easat-5693	184	7	/	/	SYM
easat-5693	184	8	spis	spis	PROPN
easat-5693	184	9	have	have	VERB
easat-5693	184	10	functional	functional	ADJ
easat-5693	184	11	positions	position	NOUN
easat-5693	184	12	as	as	ADP
easat-5693	184	13	auditors	auditor	NOUN
easat-5693	184	14	,	,	PUNCT
easat-5693	184	15	namely	namely	ADV
easat-5693	184	16	a	a	DET
easat-5693	184	17	total	total	NOUN
easat-5693	184	18	of	of	ADP
easat-5693	184	19	333	333	NUM
easat-5693	184	20	people	people	NOUN
easat-5693	184	21	(	(	PUNCT
easat-5693	184	22	86.5	86.5	NUM
easat-5693	184	23	%	%	NOUN
easat-5693	184	24	)	)	PUNCT
easat-5693	184	25	,	,	PUNCT
easat-5693	184	26	the	the	DET
easat-5693	184	27	majority	majority	NOUN
easat-5693	184	28	in	in	ADP
easat-5693	184	29	spi	spi	PROPN
easat-5693	184	30	in	in	ADP
easat-5693	184	31	the	the	DET
easat-5693	184	32	member	member	NOUN
easat-5693	184	33	position	position	NOUN
easat-5693	184	34	of	of	ADP
easat-5693	184	35	187	187	NUM
easat-5693	184	36	people	people	NOUN
easat-5693	184	37	(	(	PUNCT
easat-5693	184	38	48.6	48.6	NUM
easat-5693	184	39	%	%	NOUN
easat-5693	184	40	)	)	PUNCT
easat-5693	184	41	and	and	CCONJ
easat-5693	184	42	the	the	DET
easat-5693	184	43	majority	majority	NOUN
easat-5693	184	44	have	have	VERB
easat-5693	184	45	concurrent	concurrent	ADJ
easat-5693	184	46	positions	position	NOUN
easat-5693	184	47	other	other	ADJ
easat-5693	184	48	than	than	ADP
easat-5693	184	49	spi	spi	NOUN
easat-5693	184	50	,	,	PUNCT
easat-5693	184	51	namely	namely	ADV
easat-5693	184	52	a	a	DET
easat-5693	184	53	total	total	NOUN
easat-5693	184	54	of	of	ADP
easat-5693	184	55	244	244	NUM
easat-5693	184	56	people	people	NOUN
easat-5693	184	57	(	(	PUNCT
easat-5693	184	58	63.4	63.4	NUM
easat-5693	184	59	%	%	NOUN
easat-5693	184	60	)	)	PUNCT
easat-5693	184	61	.	.	PUNCT
easat-5693	185	1	4.2	4.2	NUM
easat-5693	185	2	.	.	PUNCT
easat-5693	186	1	pls	pls	NOUN
easat-5693	186	2	-	-	PUNCT
easat-5693	186	3	sem	sem	NOUN
easat-5693	186	4	analysis	analysis	NOUN
easat-5693	186	5	results	result	VERB
easat-5693	186	6	factors	factor	NOUN
easat-5693	186	7	affecting	affect	VERB
easat-5693	186	8	the	the	DET
easat-5693	186	9	effectiveness	effectiveness	NOUN
easat-5693	186	10	of	of	ADP
easat-5693	186	11	internal	internal	ADJ
easat-5693	186	12	auditors	auditor	NOUN
easat-5693	186	13	in	in	ADP
easat-5693	186	14	fraud	fraud	NOUN
easat-5693	186	15	prevention	prevention	NOUN
easat-5693	186	16	and	and	CCONJ
easat-5693	186	17	detection	detection	NOUN
easat-5693	186	18	were	be	AUX
easat-5693	186	19	identified	identify	VERB
easat-5693	186	20	using	use	VERB
easat-5693	186	21	pls	pls	PROPN
easat-5693	186	22	-	-	PUNCT
easat-5693	186	23	sem	sem	NOUN
easat-5693	186	24	analysis	analysis	NOUN
easat-5693	186	25	.	.	PUNCT
easat-5693	187	1	4.3	4.3	NUM
easat-5693	187	2	.	.	PUNCT
easat-5693	187	3	outer	outer	ADJ
easat-5693	187	4	model	model	NOUN
easat-5693	187	5	evaluation	evaluation	NOUN
easat-5693	187	6	the	the	DET
easat-5693	187	7	outer	outer	ADJ
easat-5693	187	8	model	model	NOUN
easat-5693	187	9	is	be	AUX
easat-5693	187	10	adjusted	adjust	VERB
easat-5693	187	11	to	to	ADP
easat-5693	187	12	the	the	DET
easat-5693	187	13	conceptual	conceptual	ADJ
easat-5693	187	14	framework	framework	NOUN
easat-5693	187	15	where	where	SCONJ
easat-5693	187	16	the	the	DET
easat-5693	187	17	variable	variable	ADJ
easat-5693	187	18	components	component	NOUN
easat-5693	187	19	are	be	AUX
easat-5693	187	20	adjusted	adjust	VERB
easat-5693	187	21	to	to	ADP
easat-5693	187	22	the	the	DET
easat-5693	187	23	sub	sub	NOUN
easat-5693	187	24	variables	variable	NOUN
easat-5693	187	25	.	.	PUNCT
easat-5693	188	1	measurement	measurement	NOUN
easat-5693	188	2	of	of	ADP
easat-5693	188	3	the	the	DET
easat-5693	188	4	value	value	NOUN
easat-5693	188	5	of	of	ADP
easat-5693	188	6	convergent	convergent	NOUN
easat-5693	188	7	validity	validity	NOUN
easat-5693	188	8	can	can	AUX
easat-5693	188	9	be	be	AUX
easat-5693	188	10	seen	see	VERB
easat-5693	188	11	from	from	ADP
easat-5693	188	12	the	the	DET
easat-5693	188	13	correlation	correlation	NOUN
easat-5693	188	14	between	between	ADP
easat-5693	188	15	the	the	DET
easat-5693	188	16	indicator	indicator	NOUN
easat-5693	188	17	score	score	NOUN
easat-5693	188	18	and	and	CCONJ
easat-5693	188	19	the	the	DET
easat-5693	188	20	criteria	criterion	NOUN
easat-5693	188	21	for	for	ADP
easat-5693	188	22	the	the	DET
easat-5693	188	23	loading	loading	NOUN
easat-5693	188	24	factor	factor	NOUN
easat-5693	188	25	value	value	NOUN
easat-5693	188	26	of	of	ADP
easat-5693	188	27	each	each	DET
easat-5693	188	28	indicator	indicator	NOUN
easat-5693	188	29	,	,	PUNCT
easat-5693	188	30	if	if	SCONJ
easat-5693	188	31	it	it	PRON
easat-5693	188	32	is	be	AUX
easat-5693	188	33	greater	great	ADJ
easat-5693	188	34	than	than	ADP
easat-5693	188	35	0.70	0.70	NUM
easat-5693	188	36	it	it	PRON
easat-5693	188	37	can	can	AUX
easat-5693	188	38	be	be	AUX
easat-5693	188	39	said	say	VERB
easat-5693	188	40	to	to	PART
easat-5693	188	41	be	be	AUX
easat-5693	188	42	valid	valid	ADJ
easat-5693	188	43	and	and	CCONJ
easat-5693	188	44	for	for	ADP
easat-5693	188	45	the	the	DET
easat-5693	188	46	p	p	NOUN
easat-5693	188	47	-	-	PUNCT
easat-5693	188	48	value	value	NOUN
easat-5693	188	49	if	if	SCONJ
easat-5693	188	50	<	<	X
easat-5693	188	51	0.05	0.05	NUM
easat-5693	188	52	is	be	AUX
easat-5693	188	53	considered	consider	VERB
easat-5693	188	54	significant	significant	ADJ
easat-5693	188	55	[	[	X
easat-5693	188	56	17	17	NUM
easat-5693	188	57	]	]	PUNCT
easat-5693	188	58	.	.	PUNCT
easat-5693	189	1	furthermore	furthermore	ADV
easat-5693	189	2	,	,	PUNCT
easat-5693	189	3	the	the	DET
easat-5693	189	4	convergent	convergent	NOUN
easat-5693	189	5	validity	validity	NOUN
easat-5693	189	6	value	value	NOUN
easat-5693	189	7	is	be	AUX
easat-5693	189	8	seen	see	VERB
easat-5693	189	9	from	from	ADP
easat-5693	189	10	the	the	DET
easat-5693	189	11	average	average	ADJ
easat-5693	189	12	variance	variance	NOUN
easat-5693	189	13	extracted	extract	VERB
easat-5693	189	14	(	(	PUNCT
easat-5693	189	15	ave	ave	NOUN
easat-5693	189	16	)	)	PUNCT
easat-5693	189	17	root	root	NOUN
easat-5693	189	18	with	with	ADP
easat-5693	189	19	a	a	DET
easat-5693	189	20	minimum	minimum	ADJ
easat-5693	189	21	value	value	NOUN
easat-5693	189	22	of	of	ADP
easat-5693	189	23	0.50	0.50	NUM
easat-5693	189	24	.	.	PUNCT
easat-5693	190	1	the	the	DET
easat-5693	190	2	results	result	NOUN
easat-5693	190	3	of	of	ADP
easat-5693	190	4	the	the	DET
easat-5693	190	5	outer	outer	ADJ
easat-5693	190	6	model	model	NOUN
easat-5693	190	7	analysis	analysis	NOUN
easat-5693	190	8	were	be	AUX
easat-5693	190	9	carried	carry	VERB
easat-5693	190	10	out	out	ADP
easat-5693	190	11	several	several	ADJ
easat-5693	190	12	times	time	NOUN
easat-5693	190	13	by	by	ADP
easat-5693	190	14	eliminating	eliminate	VERB
easat-5693	190	15	invalid	invalid	ADJ
easat-5693	190	16	indicator	indicator	NOUN
easat-5693	190	17	variables	variable	NOUN
easat-5693	190	18	starting	start	VERB
easat-5693	190	19	with	with	ADP
easat-5693	190	20	the	the	DET
easat-5693	190	21	indicator	indicator	NOUN
easat-5693	190	22	variable	variable	NOUN
easat-5693	190	23	with	with	ADP
easat-5693	190	24	the	the	DET
easat-5693	190	25	lowest	low	ADJ
easat-5693	190	26	outer	outer	ADJ
easat-5693	190	27	loading	loading	NOUN
easat-5693	190	28	factor	factor	NOUN
easat-5693	190	29	value	value	NOUN
easat-5693	190	30	until	until	ADP
easat-5693	190	31	the	the	DET
easat-5693	190	32	outer	outer	ADJ
easat-5693	190	33	model	model	NOUN
easat-5693	190	34	as	as	SCONJ
easat-5693	190	35	depicted	depict	VERB
easat-5693	190	36	in	in	ADP
easat-5693	190	37	figure	figure	NOUN
easat-5693	190	38	1	1	NUM
easat-5693	190	39	below	below	ADV
easat-5693	190	40	:	:	PUNCT
easat-5693	190	41	figure	figure	NOUN
easat-5693	190	42	1	1	NUM
easat-5693	190	43	.	.	PUNCT
easat-5693	191	1	outer	outer	ADJ
easat-5693	191	2	model	model	NOUN
easat-5693	191	3	pls	pls	PROPN
easat-5693	191	4	-	-	PUNCT
easat-5693	191	5	sem	sem	NOUN
easat-5693	191	6	.	.	PUNCT
easat-5693	192	1	from	from	ADP
easat-5693	192	2	the	the	DET
easat-5693	192	3	analysis	analysis	NOUN
easat-5693	192	4	results	result	NOUN
easat-5693	192	5	in	in	ADP
easat-5693	192	6	figure	figure	NOUN
easat-5693	192	7	1	1	NUM
easat-5693	192	8	,	,	PUNCT
easat-5693	192	9	an	an	DET
easat-5693	192	10	overview	overview	NOUN
easat-5693	192	11	of	of	ADP
easat-5693	192	12	the	the	DET
easat-5693	192	13	size	size	NOUN
easat-5693	192	14	of	of	ADP
easat-5693	192	15	the	the	DET
easat-5693	192	16	validity	validity	NOUN
easat-5693	192	17	of	of	ADP
easat-5693	192	18	the	the	DET
easat-5693	192	19	latent	latent	NOUN
easat-5693	192	20	variable	variable	NOUN
easat-5693	192	21	indicator	indicator	NOUN
easat-5693	192	22	variables	variable	NOUN
easat-5693	192	23	based	base	VERB
easat-5693	192	24	on	on	ADP
easat-5693	192	25	the	the	DET
easat-5693	192	26	measurement	measurement	NOUN
easat-5693	192	27	results	result	NOUN
easat-5693	192	28	of	of	ADP
easat-5693	192	29	the	the	DET
easat-5693	192	30	latent	latent	NOUN
easat-5693	192	31	variable	variable	ADJ
easat-5693	192	32	loading	loading	NOUN
easat-5693	192	33	factor	factor	NOUN
easat-5693	192	34	values	value	NOUN
easat-5693	192	35	in	in	ADP
easat-5693	192	36	the	the	DET
easat-5693	192	37	first	first	ADJ
easat-5693	192	38	estimation	estimation	NOUN
easat-5693	192	39	pls	pls	PROPN
easat-5693	192	40	-	-	PUNCT
easat-5693	192	41	sem	sem	NOUN
easat-5693	192	42	model	model	NOUN
easat-5693	192	43	can	can	AUX
easat-5693	192	44	be	be	AUX
easat-5693	192	45	seen	see	VERB
easat-5693	192	46	in	in	ADP
easat-5693	192	47	table	table	NOUN
easat-5693	192	48	2	2	NUM
easat-5693	192	49	.	.	X
easat-5693	192	50	1827	1827	NUM
easat-5693	192	51	edelweiss	edelweiss	PROPN
easat-5693	192	52	applied	apply	VERB
easat-5693	192	53	science	science	NOUN
easat-5693	192	54	and	and	CCONJ
easat-5693	192	55	technology	technology	NOUN
easat-5693	192	56	issn	issn	PROPN
easat-5693	192	57	:	:	PUNCT
easat-5693	192	58	2576	2576	NUM
easat-5693	192	59	-	-	SYM
easat-5693	192	60	8484	8484	NUM
easat-5693	192	61	vol	vol	NOUN
easat-5693	192	62	.	.	PROPN
easat-5693	193	1	9	9	NUM
easat-5693	193	2	,	,	PUNCT
easat-5693	193	3	no	no	INTJ
easat-5693	193	4	.	.	NOUN
easat-5693	194	1	3	3	NUM
easat-5693	194	2	:	:	SYM
easat-5693	194	3	1819	1819	NUM
easat-5693	194	4	-	-	SYM
easat-5693	194	5	1842	1842	NUM
easat-5693	194	6	,	,	PUNCT
easat-5693	194	7	2025	2025	NUM
easat-5693	194	8	doi	doi	NOUN
easat-5693	194	9	:	:	PUNCT
easat-5693	194	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	194	11	©	©	PROPN
easat-5693	194	12	2025	2025	NUM
easat-5693	194	13	by	by	ADP
easat-5693	194	14	the	the	DET
easat-5693	194	15	authors	author	NOUN
easat-5693	194	16	;	;	PUNCT
easat-5693	194	17	licensee	licensee	PROPN
easat-5693	194	18	learning	learn	VERB
easat-5693	194	19	gate	gate	NOUN
easat-5693	194	20	table	table	NOUN
easat-5693	194	21	2	2	NUM
easat-5693	194	22	.	.	PUNCT
easat-5693	194	23	results	result	NOUN
easat-5693	194	24	of	of	ADP
easat-5693	194	25	outer	outer	ADJ
easat-5693	194	26	loading	loading	NOUN
easat-5693	194	27	factor	factor	NOUN
easat-5693	194	28	measurement	measurement	NOUN
easat-5693	194	29	of	of	ADP
easat-5693	194	30	latent	latent	NOUN
easat-5693	194	31	variables	variable	NOUN
easat-5693	194	32	in	in	ADP
easat-5693	194	33	the	the	DET
easat-5693	194	34	pls	pls	PROPN
easat-5693	194	35	-	-	PUNCT
easat-5693	194	36	sem	sem	NOUN
easat-5693	194	37	outer	outer	ADJ
easat-5693	194	38	model	model	NOUN
easat-5693	194	39	(	(	PUNCT
easat-5693	194	40	n	n	NOUN
easat-5693	194	41	=	=	SYM
easat-5693	194	42	385	385	NUM
easat-5693	194	43	)	)	PUNCT
easat-5693	194	44	.	.	PUNCT
easat-5693	195	1	latent	latent	PROPN
easat-5693	195	2	variable	variable	ADJ
easat-5693	195	3	indicator	indicator	NOUN
easat-5693	195	4	variable	variable	ADJ
easat-5693	195	5	loading	loading	NOUN
easat-5693	195	6	factor	factor	NOUN
easat-5693	195	7	conclusion	conclusion	NOUN
easat-5693	195	8	audit	audit	NOUN
easat-5693	195	9	quality	quality	NOUN
easat-5693	195	10	(	(	PUNCT
easat-5693	195	11	x1	x1	PROPN
easat-5693	195	12	)	)	PUNCT
easat-5693	195	13	b3	b3	PROPN
easat-5693	195	14	0.751	0.751	NUM
easat-5693	195	15	valid	valid	ADJ
easat-5693	195	16	b4	b4	NOUN
easat-5693	195	17	0.828	0.828	NUM
easat-5693	195	18	valid	valid	ADJ
easat-5693	195	19	b5	b5	PROPN
easat-5693	195	20	0.823	0.823	NUM
easat-5693	195	21	valid	valid	ADJ
easat-5693	195	22	b6	b6	NOUN
easat-5693	195	23	0.752	0.752	NUM
easat-5693	195	24	valid	valid	ADJ
easat-5693	195	25	b7	b7	PROPN
easat-5693	195	26	0.817	0.817	NUM
easat-5693	195	27	valid	valid	ADJ
easat-5693	195	28	b8	b8	PROPN
easat-5693	195	29	0.782	0.782	NUM
easat-5693	195	30	valid	valid	ADJ
easat-5693	195	31	b9	b9	NOUN
easat-5693	195	32	0.793	0.793	NUM
easat-5693	195	33	valid	valid	ADJ
easat-5693	195	34	use	use	NOUN
easat-5693	195	35	of	of	ADP
easat-5693	195	36	information	information	NOUN
easat-5693	195	37	technology	technology	NOUN
easat-5693	195	38	(	(	PUNCT
easat-5693	195	39	x2	x2	PROPN
easat-5693	195	40	)	)	PUNCT
easat-5693	195	41	c1	c1	NOUN
easat-5693	195	42	0.824	0.824	NUM
easat-5693	195	43	valid	valid	ADJ
easat-5693	195	44	c2	c2	PROPN
easat-5693	195	45	0.857	0.857	NUM
easat-5693	195	46	valid	valid	ADJ
easat-5693	195	47	c3	c3	NOUN
easat-5693	195	48	0.755	0.755	NUM
easat-5693	195	49	valid	valid	ADJ
easat-5693	195	50	management	management	NOUN
easat-5693	195	51	support	support	NOUN
easat-5693	195	52	(	(	PUNCT
easat-5693	195	53	x3	x3	ADJ
easat-5693	195	54	)	)	PUNCT
easat-5693	195	55	d1	d1	NOUN
easat-5693	195	56	0.856	0.856	NUM
easat-5693	195	57	valid	valid	ADJ
easat-5693	195	58	d2	d2	NOUN
easat-5693	195	59	0.867	0.867	NUM
easat-5693	195	60	valid	valid	ADJ
easat-5693	195	61	d3	d3	PROPN
easat-5693	195	62	0.869	0.869	NUM
easat-5693	195	63	valid	valid	ADJ
easat-5693	195	64	d4	d4	PROPN
easat-5693	195	65	0.919	0.919	NUM
easat-5693	195	66	valid	valid	ADJ
easat-5693	195	67	d5	d5	NOUN
easat-5693	195	68	0.883	0.883	NUM
easat-5693	195	69	valid	valid	ADJ
easat-5693	195	70	implementation	implementation	NOUN
easat-5693	195	71	of	of	ADP
easat-5693	195	72	guidelines	guideline	NOUN
easat-5693	195	73	(	(	PUNCT
easat-5693	195	74	x4	x4	PROPN
easat-5693	195	75	)	)	PUNCT
easat-5693	195	76	e19	e19	VERB
easat-5693	195	77	0.811	0.811	NUM
easat-5693	195	78	valid	valid	ADJ
easat-5693	195	79	e21	e21	PROPN
easat-5693	195	80	0.824	0.824	NUM
easat-5693	195	81	valid	valid	ADJ
easat-5693	195	82	e24	e24	NOUN
easat-5693	195	83	0.836	0.836	NUM
easat-5693	195	84	valid	valid	ADJ
easat-5693	195	85	e26	e26	PROPN
easat-5693	195	86	0.850	0.850	NUM
easat-5693	195	87	valid	valid	ADJ
easat-5693	195	88	e27	e27	NOUN
easat-5693	195	89	0.836	0.836	NUM
easat-5693	195	90	valid	valid	ADJ
easat-5693	195	91	e28	e28	PROPN
easat-5693	195	92	0.833	0.833	NUM
easat-5693	195	93	valid	valid	NOUN
easat-5693	195	94	e29	e29	PROPN
easat-5693	195	95	0.833	0.833	NUM
easat-5693	195	96	valid	valid	ADJ
easat-5693	195	97	e30	e30	NOUN
easat-5693	195	98	0.847	0.847	NUM
easat-5693	195	99	valid	valid	ADJ
easat-5693	195	100	e31	e31	PROPN
easat-5693	195	101	0.852	0.852	NUM
easat-5693	195	102	valid	valid	ADJ
easat-5693	195	103	e37	e37	NOUN
easat-5693	195	104	0.824	0.824	NUM
easat-5693	195	105	valid	valid	ADJ
easat-5693	195	106	internal	internal	ADJ
easat-5693	195	107	audit	audit	NOUN
easat-5693	195	108	effectiveness	effectiveness	NOUN
easat-5693	195	109	in	in	ADP
easat-5693	195	110	fraud	fraud	NOUN
easat-5693	195	111	prevention	prevention	NOUN
easat-5693	195	112	and	and	CCONJ
easat-5693	195	113	detection	detection	NOUN
easat-5693	195	114	(	(	PUNCT
easat-5693	195	115	y	y	NOUN
easat-5693	195	116	)	)	PUNCT
easat-5693	195	117	f1	f1	NOUN
easat-5693	195	118	0.814	0.814	NUM
easat-5693	195	119	valid	valid	ADJ
easat-5693	195	120	f2	f2	PROPN
easat-5693	195	121	0.848	0.848	NUM
easat-5693	195	122	valid	valid	ADJ
easat-5693	195	123	f3	f3	PROPN
easat-5693	195	124	0.866	0.866	NUM
easat-5693	195	125	valid	valid	ADJ
easat-5693	195	126	f4	f4	ADP
easat-5693	195	127	0.892	0.892	NUM
easat-5693	195	128	valid	valid	ADJ
easat-5693	195	129	f5	f5	NOUN
easat-5693	195	130	0.879	0.879	NUM
easat-5693	195	131	valid	valid	ADJ
easat-5693	195	132	f6	f6	PROPN
easat-5693	195	133	0.836	0.836	NUM
easat-5693	195	134	valid	valid	ADJ
easat-5693	195	135	f7	f7	PROPN
easat-5693	195	136	0.872	0.872	NUM
easat-5693	195	137	valid	valid	NOUN
easat-5693	195	138	based	base	VERB
easat-5693	195	139	on	on	ADP
easat-5693	195	140	the	the	DET
easat-5693	195	141	analysis	analysis	NOUN
easat-5693	195	142	results	result	NOUN
easat-5693	195	143	in	in	ADP
easat-5693	195	144	table	table	NOUN
easat-5693	195	145	2	2	NUM
easat-5693	195	146	,	,	PUNCT
easat-5693	195	147	it	it	PRON
easat-5693	195	148	is	be	AUX
easat-5693	195	149	found	find	VERB
easat-5693	195	150	that	that	SCONJ
easat-5693	195	151	all	all	DET
easat-5693	195	152	research	research	NOUN
easat-5693	195	153	indicator	indicator	NOUN
easat-5693	195	154	variables	variable	NOUN
easat-5693	195	155	remain	remain	VERB
easat-5693	195	156	valid	valid	ADJ
easat-5693	195	157	with	with	ADP
easat-5693	195	158	the	the	DET
easat-5693	195	159	outer	outer	ADJ
easat-5693	195	160	loading	loading	NOUN
easat-5693	195	161	factor	factor	NOUN
easat-5693	195	162	value	value	NOUN
easat-5693	195	163	of	of	ADP
easat-5693	195	164	all	all	DET
easat-5693	195	165	indicator	indicator	NOUN
easat-5693	195	166	variables	variable	VERB
easat-5693	195	167	>	>	X
easat-5693	195	168	0.70	0.70	NUM
easat-5693	195	169	.	.	PUNCT
easat-5693	196	1	the	the	DET
easat-5693	196	2	audit	audit	NOUN
easat-5693	196	3	quality	quality	NOUN
easat-5693	196	4	variable	variable	NOUN
easat-5693	196	5	(	(	PUNCT
easat-5693	196	6	x1	x1	PROPN
easat-5693	196	7	)	)	PUNCT
easat-5693	196	8	is	be	AUX
easat-5693	196	9	measured	measure	VERB
easat-5693	196	10	by	by	ADP
easat-5693	196	11	seven	seven	NUM
easat-5693	196	12	valid	valid	ADJ
easat-5693	196	13	indicator	indicator	NOUN
easat-5693	196	14	variables	variable	NOUN
easat-5693	196	15	with	with	ADP
easat-5693	196	16	an	an	DET
easat-5693	196	17	outer	outer	ADJ
easat-5693	196	18	loading	loading	NOUN
easat-5693	196	19	factor	factor	NOUN
easat-5693	196	20	value	value	NOUN
easat-5693	196	21	between	between	ADP
easat-5693	196	22	0.751	0.751	NUM
easat-5693	196	23	-	-	PUNCT
easat-5693	196	24	0.828	0.828	NUM
easat-5693	196	25	,	,	PUNCT
easat-5693	196	26	the	the	DET
easat-5693	196	27	information	information	NOUN
easat-5693	196	28	technology	technology	NOUN
easat-5693	196	29	usage	usage	NOUN
easat-5693	196	30	variable	variable	NOUN
easat-5693	196	31	(	(	PUNCT
easat-5693	196	32	x2	x2	PROPN
easat-5693	196	33	)	)	PUNCT
easat-5693	196	34	is	be	AUX
easat-5693	196	35	measured	measure	VERB
easat-5693	196	36	by	by	ADP
easat-5693	196	37	three	three	NUM
easat-5693	196	38	valid	valid	ADJ
easat-5693	196	39	indicator	indicator	NOUN
easat-5693	196	40	variables	variable	NOUN
easat-5693	196	41	with	with	ADP
easat-5693	196	42	an	an	DET
easat-5693	196	43	outer	outer	ADJ
easat-5693	196	44	loading	loading	NOUN
easat-5693	196	45	factor	factor	NOUN
easat-5693	196	46	value	value	NOUN
easat-5693	196	47	between	between	ADP
easat-5693	196	48	0.755	0.755	NUM
easat-5693	196	49	-	-	SYM
easat-5693	196	50	0.857	0.857	NUM
easat-5693	196	51	,	,	PUNCT
easat-5693	196	52	the	the	DET
easat-5693	196	53	management	management	NOUN
easat-5693	196	54	support	support	NOUN
easat-5693	196	55	variable	variable	NOUN
easat-5693	196	56	(	(	PUNCT
easat-5693	196	57	x3	x3	ADJ
easat-5693	196	58	)	)	PUNCT
easat-5693	196	59	is	be	AUX
easat-5693	196	60	measured	measure	VERB
easat-5693	196	61	by	by	ADP
easat-5693	196	62	five	five	NUM
easat-5693	196	63	valid	valid	ADJ
easat-5693	196	64	indicator	indicator	NOUN
easat-5693	196	65	variables	variable	NOUN
easat-5693	196	66	with	with	ADP
easat-5693	196	67	an	an	DET
easat-5693	196	68	outer	outer	ADJ
easat-5693	196	69	loading	loading	NOUN
easat-5693	196	70	factor	factor	NOUN
easat-5693	196	71	value	value	NOUN
easat-5693	196	72	between	between	ADP
easat-5693	196	73	0.856	0.856	NUM
easat-5693	196	74	-	-	SYM
easat-5693	196	75	0.919	0.919	NUM
easat-5693	196	76	,	,	PUNCT
easat-5693	196	77	and	and	CCONJ
easat-5693	196	78	the	the	DET
easat-5693	196	79	guidelines	guideline	NOUN
easat-5693	196	80	implementation	implementation	NOUN
easat-5693	196	81	variable	variable	NOUN
easat-5693	196	82	(	(	PUNCT
easat-5693	196	83	x4	x4	PROPN
easat-5693	196	84	)	)	PUNCT
easat-5693	196	85	is	be	AUX
easat-5693	196	86	measured	measure	VERB
easat-5693	196	87	by	by	ADP
easat-5693	196	88	ten	ten	NUM
easat-5693	196	89	valid	valid	ADJ
easat-5693	196	90	indicator	indicator	NOUN
easat-5693	196	91	variables	variable	NOUN
easat-5693	196	92	with	with	ADP
easat-5693	196	93	an	an	DET
easat-5693	196	94	outer	outer	ADJ
easat-5693	196	95	loading	loading	NOUN
easat-5693	196	96	factor	factor	NOUN
easat-5693	196	97	value	value	NOUN
easat-5693	196	98	between	between	ADP
easat-5693	196	99	0.814	0.814	NUM
easat-5693	196	100	-	-	SYM
easat-5693	196	101	0.852	0.852	NUM
easat-5693	196	102	.	.	PUNCT
easat-5693	197	1	table	table	NOUN
easat-5693	197	2	3	3	NUM
easat-5693	197	3	shows	show	VERB
easat-5693	197	4	that	that	SCONJ
easat-5693	197	5	all	all	DET
easat-5693	197	6	indicator	indicator	NOUN
easat-5693	197	7	variables	variable	NOUN
easat-5693	197	8	are	be	AUX
easat-5693	197	9	valid	valid	ADJ
easat-5693	197	10	and	and	CCONJ
easat-5693	197	11	able	able	ADJ
easat-5693	197	12	to	to	PART
easat-5693	197	13	reflect	reflect	VERB
easat-5693	197	14	the	the	DET
easat-5693	197	15	measurement	measurement	NOUN
easat-5693	197	16	of	of	ADP
easat-5693	197	17	each	each	DET
easat-5693	197	18	variable	variable	NOUN
easat-5693	197	19	.	.	PUNCT
easat-5693	198	1	the	the	DET
easat-5693	198	2	results	result	NOUN
easat-5693	198	3	of	of	ADP
easat-5693	198	4	the	the	DET
easat-5693	198	5	analysis	analysis	NOUN
easat-5693	198	6	on	on	ADP
easat-5693	198	7	each	each	DET
easat-5693	198	8	indicator	indicator	NOUN
easat-5693	198	9	variable	variable	NOUN
easat-5693	198	10	can	can	AUX
easat-5693	198	11	be	be	AUX
easat-5693	198	12	seen	see	VERB
easat-5693	198	13	in	in	ADP
easat-5693	198	14	table	table	NOUN
easat-5693	198	15	3	3	NUM
easat-5693	198	16	.	.	X
easat-5693	198	17	1828	1828	NUM
easat-5693	198	18	edelweiss	edelweiss	PROPN
easat-5693	198	19	applied	apply	VERB
easat-5693	198	20	science	science	NOUN
easat-5693	198	21	and	and	CCONJ
easat-5693	198	22	technology	technology	NOUN
easat-5693	198	23	issn	issn	PROPN
easat-5693	198	24	:	:	PUNCT
easat-5693	198	25	2576	2576	NUM
easat-5693	198	26	-	-	SYM
easat-5693	198	27	8484	8484	NUM
easat-5693	198	28	vol	vol	NOUN
easat-5693	198	29	.	.	PROPN
easat-5693	199	1	9	9	NUM
easat-5693	199	2	,	,	PUNCT
easat-5693	199	3	no	no	INTJ
easat-5693	199	4	.	.	NOUN
easat-5693	200	1	3	3	NUM
easat-5693	200	2	:	:	SYM
easat-5693	200	3	1819	1819	NUM
easat-5693	200	4	-	-	SYM
easat-5693	200	5	1842	1842	NUM
easat-5693	200	6	,	,	PUNCT
easat-5693	200	7	2025	2025	NUM
easat-5693	200	8	doi	doi	NOUN
easat-5693	200	9	:	:	PUNCT
easat-5693	200	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	200	11	©	©	PROPN
easat-5693	200	12	2025	2025	NUM
easat-5693	200	13	by	by	ADP
easat-5693	200	14	the	the	DET
easat-5693	200	15	authors	author	NOUN
easat-5693	200	16	;	;	PUNCT
easat-5693	200	17	licensee	licensee	PROPN
easat-5693	200	18	learning	learn	VERB
easat-5693	200	19	gate	gate	NOUN
easat-5693	200	20	table	table	NOUN
easat-5693	200	21	3	3	NUM
easat-5693	200	22	.	.	PUNCT
easat-5693	201	1	analysis	analysis	NOUN
easat-5693	201	2	of	of	ADP
easat-5693	201	3	indicator	indicator	NOUN
easat-5693	201	4	variables	variable	VERB
easat-5693	201	5	outer	outer	ADJ
easat-5693	201	6	model	model	NOUN
easat-5693	201	7	pls	pls	PROPN
easat-5693	201	8	-	-	PUNCT
easat-5693	201	9	sem	sem	NOUN
easat-5693	201	10	(	(	PUNCT
easat-5693	201	11	n	n	NOUN
easat-5693	201	12	=	=	SYM
easat-5693	201	13	385	385	NUM
easat-5693	201	14	)	)	PUNCT
easat-5693	201	15	.	.	PUNCT
easat-5693	202	1	latent	latent	PROPN
easat-5693	202	2	variable	variable	ADJ
easat-5693	202	3	indicator	indicator	NOUN
easat-5693	202	4	variable	variable	NOUN
easat-5693	202	5	mean	mean	VERB
easat-5693	202	6	standard	standard	ADJ
easat-5693	202	7	deviation	deviation	NOUN
easat-5693	202	8	audit	audit	NOUN
easat-5693	202	9	quality	quality	NOUN
easat-5693	202	10	(	(	PUNCT
easat-5693	202	11	x1	x1	ADJ
easat-5693	202	12	)	)	PUNCT
easat-5693	202	13	b3	b3	PROPN
easat-5693	202	14	audits	audit	NOUN
easat-5693	202	15	are	be	AUX
easat-5693	202	16	conducted	conduct	VERB
easat-5693	202	17	based	base	VERB
easat-5693	202	18	on	on	ADP
easat-5693	202	19	the	the	DET
easat-5693	202	20	priority	priority	NOUN
easat-5693	202	21	order	order	NOUN
easat-5693	202	22	of	of	ADP
easat-5693	202	23	audits	audits	NOUN
easat-5693	202	24	that	that	PRON
easat-5693	202	25	require	require	VERB
easat-5693	202	26	assurance	assurance	NOUN
easat-5693	202	27	services	service	NOUN
easat-5693	202	28	and	and	CCONJ
easat-5693	202	29	management	management	NOUN
easat-5693	202	30	system	system	NOUN
easat-5693	202	31	improvements	improvement	NOUN
easat-5693	202	32	.	.	PUNCT
easat-5693	203	1	4.571	4.571	NUM
easat-5693	203	2	0.638	0.638	NUM
easat-5693	203	3	b4	b4	NOUN
easat-5693	203	4	i	i	PRON
easat-5693	203	5	was	be	AUX
easat-5693	203	6	able	able	ADJ
easat-5693	203	7	to	to	PART
easat-5693	203	8	complete	complete	VERB
easat-5693	203	9	the	the	DET
easat-5693	203	10	audit	audit	NOUN
easat-5693	203	11	work	work	NOUN
easat-5693	203	12	on	on	ADP
easat-5693	203	13	time	time	NOUN
easat-5693	203	14	.	.	PUNCT
easat-5693	204	1	4.307	4.307	NUM
easat-5693	204	2	0.803	0.803	NUM
easat-5693	204	3	b5	b5	PROPN
easat-5693	204	4	i	i	PRON
easat-5693	204	5	conducted	conduct	VERB
easat-5693	204	6	the	the	DET
easat-5693	204	7	examination	examination	NOUN
easat-5693	204	8	in	in	ADP
easat-5693	204	9	accordance	accordance	NOUN
easat-5693	204	10	with	with	ADP
easat-5693	204	11	applicable	applicable	ADJ
easat-5693	204	12	auditing	auditing	NOUN
easat-5693	204	13	standards	standard	NOUN
easat-5693	204	14	.	.	PUNCT
easat-5693	205	1	4.548	4.548	NUM
easat-5693	205	2	0.664	0.664	NUM
easat-5693	205	3	b5	b5	PROPN
easat-5693	205	4	i	i	PRON
easat-5693	205	5	was	be	AUX
easat-5693	205	6	able	able	ADJ
easat-5693	205	7	to	to	PART
easat-5693	205	8	find	find	VERB
easat-5693	205	9	material	material	ADJ
easat-5693	205	10	errors	error	NOUN
easat-5693	205	11	that	that	PRON
easat-5693	205	12	occurred	occur	VERB
easat-5693	205	13	in	in	ADP
easat-5693	205	14	the	the	DET
easat-5693	205	15	accounting	accounting	NOUN
easat-5693	205	16	system	system	NOUN
easat-5693	205	17	and	and	CCONJ
easat-5693	205	18	audited	audit	VERB
easat-5693	205	19	financial	financial	ADJ
easat-5693	205	20	statements	statement	NOUN
easat-5693	205	21	.	.	PUNCT
easat-5693	206	1	4.288	4.288	NUM
easat-5693	206	2	0.752	0.752	NUM
easat-5693	206	3	b7	b7	PROPN
easat-5693	206	4	i	i	PRON
easat-5693	206	5	follow	follow	VERB
easat-5693	206	6	up	up	ADP
easat-5693	206	7	periodically	periodically	ADV
easat-5693	206	8	to	to	PART
easat-5693	206	9	check	check	VERB
easat-5693	206	10	the	the	DET
easat-5693	206	11	actions	action	NOUN
easat-5693	206	12	taken	take	VERB
easat-5693	206	13	by	by	ADP
easat-5693	206	14	the	the	DET
easat-5693	206	15	audited	audit	VERB
easat-5693	206	16	party	party	NOUN
easat-5693	206	17	to	to	PART
easat-5693	206	18	rectify	rectify	VERB
easat-5693	206	19	the	the	DET
easat-5693	206	20	issues	issue	NOUN
easat-5693	206	21	found	find	VERB
easat-5693	206	22	.	.	PUNCT
easat-5693	207	1	4.418	4.418	NUM
easat-5693	207	2	0.695	0.695	NUM
easat-5693	207	3	b8	b8	PROPN
easat-5693	207	4	internal	internal	ADJ
easat-5693	207	5	auditors	auditor	NOUN
easat-5693	207	6	communicate	communicate	VERB
easat-5693	207	7	openly	openly	ADV
easat-5693	207	8	with	with	ADP
easat-5693	207	9	local	local	ADJ
easat-5693	207	10	leaders	leader	NOUN
easat-5693	207	11	about	about	ADP
easat-5693	207	12	audit	audit	NOUN
easat-5693	207	13	recommendations	recommendation	NOUN
easat-5693	207	14	.	.	PUNCT
easat-5693	208	1	4.520	4.520	NUM
easat-5693	208	2	0.662	0.662	NUM
easat-5693	208	3	b9	b9	PROPN
easat-5693	208	4	internal	internal	ADJ
easat-5693	208	5	auditor	auditor	NOUN
easat-5693	208	6	recommendations	recommendation	NOUN
easat-5693	208	7	and	and	CCONJ
easat-5693	208	8	findings	finding	NOUN
easat-5693	208	9	are	be	AUX
easat-5693	208	10	used	use	VERB
easat-5693	208	11	by	by	ADP
easat-5693	208	12	local	local	ADJ
easat-5693	208	13	leaders	leader	NOUN
easat-5693	208	14	as	as	ADP
easat-5693	208	15	a	a	DET
easat-5693	208	16	consideration	consideration	NOUN
easat-5693	208	17	in	in	ADP
easat-5693	208	18	making	make	VERB
easat-5693	208	19	decisions	decision	NOUN
easat-5693	208	20	.	.	PUNCT
easat-5693	209	1	4.504	4.504	NUM
easat-5693	209	2	0.674	0.674	NUM
easat-5693	209	3	average	average	ADJ
easat-5693	209	4	4.451	4.451	NUM
easat-5693	209	5	0.554	0.554	NUM
easat-5693	209	6	use	use	NOUN
easat-5693	209	7	of	of	ADP
easat-5693	209	8	information	information	NOUN
easat-5693	209	9	technology	technology	NOUN
easat-5693	209	10	(	(	PUNCT
easat-5693	209	11	x2	x2	NOUN
easat-5693	209	12	)	)	PUNCT
easat-5693	209	13	c1	c1	NOUN
easat-5693	209	14	in	in	ADP
easat-5693	209	15	the	the	DET
easat-5693	209	16	hospital	hospital	NOUN
easat-5693	209	17	where	where	SCONJ
easat-5693	209	18	i	i	PRON
easat-5693	209	19	work	work	VERB
easat-5693	209	20	.	.	PUNCT
easat-5693	210	1	information	information	NOUN
easat-5693	210	2	technology	technology	NOUN
easat-5693	210	3	plays	play	VERB
easat-5693	210	4	an	an	DET
easat-5693	210	5	important	important	ADJ
easat-5693	210	6	role	role	NOUN
easat-5693	210	7	in	in	ADP
easat-5693	210	8	fraud	fraud	NOUN
easat-5693	210	9	detection	detection	NOUN
easat-5693	210	10	4.353	4.353	NUM
easat-5693	210	11	0.869	0.869	NUM
easat-5693	210	12	c2	c2	PROPN
easat-5693	210	13	in	in	ADP
easat-5693	210	14	the	the	DET
easat-5693	210	15	hospital	hospital	NOUN
easat-5693	210	16	where	where	SCONJ
easat-5693	210	17	i	i	PRON
easat-5693	210	18	work	work	VERB
easat-5693	210	19	.	.	PUNCT
easat-5693	211	1	funding	fund	VERB
easat-5693	211	2	for	for	ADP
easat-5693	211	3	the	the	DET
easat-5693	211	4	information	information	NOUN
easat-5693	211	5	technology	technology	PROPN
easat-5693	211	6	department	department	NOUN
easat-5693	211	7	/	/	SYM
easat-5693	211	8	field	field	NOUN
easat-5693	211	9	has	have	AUX
easat-5693	211	10	changed	change	VERB
easat-5693	211	11	significantly	significantly	ADV
easat-5693	211	12	over	over	ADP
easat-5693	211	13	the	the	DET
easat-5693	211	14	past	past	ADJ
easat-5693	211	15	three	three	NUM
easat-5693	211	16	years	year	NOUN
easat-5693	211	17	4.208	4.208	NUM
easat-5693	211	18	0.880	0.880	NUM
easat-5693	211	19	c3	c3	NOUN
easat-5693	211	20	in	in	ADP
easat-5693	211	21	the	the	DET
easat-5693	211	22	hospital	hospital	NOUN
easat-5693	211	23	where	where	SCONJ
easat-5693	211	24	i	i	PRON
easat-5693	211	25	work	work	VERB
easat-5693	211	26	.	.	PUNCT
easat-5693	212	1	high	high	ADJ
easat-5693	212	2	pressure	pressure	NOUN
easat-5693	212	3	is	be	AUX
easat-5693	212	4	put	put	VERB
easat-5693	212	5	on	on	ADP
easat-5693	212	6	information	information	NOUN
easat-5693	212	7	technology	technology	NOUN
easat-5693	212	8	staff	staff	NOUN
easat-5693	212	9	to	to	PART
easat-5693	212	10	meet	meet	VERB
easat-5693	212	11	organizational	organizational	ADJ
easat-5693	212	12	goals	goal	NOUN
easat-5693	212	13	.	.	PUNCT
easat-5693	213	1	3.990	3.990	NUM
easat-5693	213	2	1.053	1.053	NUM
easat-5693	213	3	average	average	ADJ
easat-5693	213	4	4.184	4.184	NUM
easat-5693	213	5	0.759	0.759	NUM
easat-5693	213	6	management	management	NOUN
easat-5693	213	7	support	support	NOUN
easat-5693	213	8	(	(	PUNCT
easat-5693	213	9	x3	x3	ADJ
easat-5693	213	10	)	)	PUNCT
easat-5693	213	11	d1	d1	NOUN
easat-5693	213	12	top	top	ADJ
easat-5693	213	13	management	management	NOUN
easat-5693	213	14	strongly	strongly	ADV
easat-5693	213	15	supports	support	VERB
easat-5693	213	16	4.457	4.457	NUM
easat-5693	213	17	0.728	0.728	NUM
easat-5693	213	18	d2	d2	NOUN
easat-5693	213	19	top	top	ADJ
easat-5693	213	20	management	management	NOUN
easat-5693	213	21	cooperates	cooperate	VERB
easat-5693	213	22	fully	fully	ADV
easat-5693	213	23	with	with	ADP
easat-5693	213	24	the	the	DET
easat-5693	213	25	internal	internal	ADJ
easat-5693	213	26	audit	audit	NOUN
easat-5693	213	27	unit	unit	NOUN
easat-5693	213	28	4.369	4.369	NUM
easat-5693	213	29	0.756	0.756	NUM
easat-5693	213	30	d3	d3	PROPN
easat-5693	213	31	senior	senior	ADJ
easat-5693	213	32	management	management	NOUN
easat-5693	213	33	recognizes	recognize	VERB
easat-5693	213	34	the	the	DET
easat-5693	213	35	need	need	NOUN
easat-5693	213	36	for	for	ADP
easat-5693	213	37	internal	internal	ADJ
easat-5693	213	38	audit	audit	NOUN
easat-5693	213	39	4.353	4.353	NUM
easat-5693	213	40	0.750	0.750	NUM
easat-5693	213	41	d4	d4	PROPN
easat-5693	213	42	senior	senior	ADJ
easat-5693	213	43	management	management	NOUN
easat-5693	213	44	supports	support	VERB
easat-5693	213	45	internal	internal	ADJ
easat-5693	213	46	audit	audit	NOUN
easat-5693	213	47	personnel	personnel	NOUN
easat-5693	213	48	4.397	4.397	NUM
easat-5693	213	49	0.754	0.754	NUM
easat-5693	213	50	d5	d5	NOUN
easat-5693	213	51	top	top	NOUN
easat-5693	213	52	management	management	NOUN
easat-5693	213	53	provides	provide	VERB
easat-5693	213	54	the	the	DET
easat-5693	213	55	necessary	necessary	ADJ
easat-5693	213	56	resources	resource	NOUN
easat-5693	213	57	to	to	PART
easat-5693	213	58	conduct	conduct	VERB
easat-5693	213	59	the	the	DET
easat-5693	213	60	audit	audit	NOUN
easat-5693	213	61	4.374	4.374	NUM
easat-5693	213	62	0.810	0.810	NUM
easat-5693	213	63	average	average	ADJ
easat-5693	213	64	4.390	4.390	NUM
easat-5693	213	65	0.668	0.668	NUM
easat-5693	213	66	implementation	implementation	NOUN
easat-5693	213	67	of	of	ADP
easat-5693	213	68	guidelines	guideline	NOUN
easat-5693	213	69	(	(	PUNCT
easat-5693	213	70	x4	x4	PROPN
easat-5693	213	71	)	)	PUNCT
easat-5693	213	72	e19	e19	VERB
easat-5693	213	73	your	your	PRON
easat-5693	213	74	hospital	hospital	NOUN
easat-5693	213	75	's	's	PART
easat-5693	213	76	internal	internal	ADJ
easat-5693	213	77	audit	audit	NOUN
easat-5693	213	78	standards	standard	NOUN
easat-5693	213	79	include	include	VERB
easat-5693	213	80	a	a	DET
easat-5693	213	81	set	set	NOUN
easat-5693	213	82	of	of	ADP
easat-5693	213	83	principles	principle	NOUN
easat-5693	213	84	and	and	CCONJ
easat-5693	213	85	mandatory	mandatory	ADJ
easat-5693	213	86	requirements	requirement	NOUN
easat-5693	213	87	consisting	consist	VERB
easat-5693	213	88	of	of	ADP
easat-5693	213	89	basic	basic	ADJ
easat-5693	213	90	requirements	requirement	NOUN
easat-5693	213	91	for	for	ADP
easat-5693	213	92	the	the	DET
easat-5693	213	93	professional	professional	ADJ
easat-5693	213	94	practice	practice	NOUN
easat-5693	213	95	of	of	ADP
easat-5693	213	96	internal	internal	ADJ
easat-5693	213	97	audit	audit	NOUN
easat-5693	213	98	and	and	CCONJ
easat-5693	213	99	guidelines	guideline	NOUN
easat-5693	213	100	for	for	ADP
easat-5693	213	101	evaluating	evaluate	VERB
easat-5693	213	102	the	the	DET
easat-5693	213	103	effectiveness	effectiveness	NOUN
easat-5693	213	104	of	of	ADP
easat-5693	213	105	performance	performance	NOUN
easat-5693	213	106	at	at	ADP
easat-5693	213	107	the	the	DET
easat-5693	213	108	organizational	organizational	ADJ
easat-5693	213	109	and	and	CCONJ
easat-5693	213	110	individual	individual	ADJ
easat-5693	213	111	levels	level	NOUN
easat-5693	213	112	.	.	PUNCT
easat-5693	214	1	interpretation	interpretation	NOUN
easat-5693	214	2	.	.	PUNCT
easat-5693	215	1	and	and	CCONJ
easat-5693	215	2	implementation	implementation	NOUN
easat-5693	215	3	.	.	PUNCT
easat-5693	216	1	4.400	4.400	NUM
easat-5693	216	2	0.740	0.740	NUM
easat-5693	216	3	e21	e21	NUM
easat-5693	216	4	the	the	DET
easat-5693	216	5	pktpi	pktpi	NOUN
easat-5693	216	6	spi	spi	NOUN
easat-5693	216	7	plan	plan	NOUN
easat-5693	216	8	in	in	ADP
easat-5693	216	9	your	your	PRON
easat-5693	216	10	hospital	hospital	NOUN
easat-5693	216	11	at	at	ADP
easat-5693	216	12	least	least	ADJ
easat-5693	216	13	contains	contain	VERB
easat-5693	216	14	information	information	NOUN
easat-5693	216	15	and	and	CCONJ
easat-5693	216	16	background	background	NOUN
easat-5693	216	17	regarding	regard	VERB
easat-5693	216	18	the	the	DET
easat-5693	216	19	object	object	NOUN
easat-5693	216	20	of	of	ADP
easat-5693	216	21	the	the	DET
easat-5693	216	22	inspection	inspection	NOUN
easat-5693	216	23	.	.	PUNCT
easat-5693	217	1	the	the	DET
easat-5693	217	2	implementation	implementation	NOUN
easat-5693	217	3	of	of	ADP
easat-5693	217	4	the	the	DET
easat-5693	217	5	follow	follow	NOUN
easat-5693	217	6	-	-	PUNCT
easat-5693	217	7	up	up	NOUN
easat-5693	217	8	of	of	ADP
easat-5693	217	9	the	the	DET
easat-5693	217	10	previous	previous	ADJ
easat-5693	217	11	recommended	recommend	VERB
easat-5693	217	12	inspection	inspection	NOUN
easat-5693	217	13	results	result	NOUN
easat-5693	217	14	and	and	CCONJ
easat-5693	217	15	the	the	DET
easat-5693	217	16	impact	impact	NOUN
easat-5693	217	17	of	of	ADP
easat-5693	217	18	the	the	DET
easat-5693	217	19	follow	follow	NOUN
easat-5693	217	20	-	-	PUNCT
easat-5693	217	21	up	up	NOUN
easat-5693	217	22	.	.	PUNCT
easat-5693	218	1	the	the	DET
easat-5693	218	2	scope	scope	NOUN
easat-5693	218	3	of	of	ADP
easat-5693	218	4	the	the	DET
easat-5693	218	5	inspection	inspection	NOUN
easat-5693	218	6	.	.	PUNCT
easat-5693	219	1	the	the	DET
easat-5693	219	2	object	object	NOUN
easat-5693	219	3	of	of	ADP
easat-5693	219	4	the	the	DET
easat-5693	219	5	inspection	inspection	NOUN
easat-5693	219	6	.	.	PUNCT
easat-5693	220	1	the	the	DET
easat-5693	220	2	inspection	inspection	NOUN
easat-5693	220	3	techniques	technique	NOUN
easat-5693	220	4	to	to	PART
easat-5693	220	5	be	be	AUX
easat-5693	220	6	used	use	VERB
easat-5693	220	7	.	.	PUNCT
easat-5693	221	1	the	the	DET
easat-5693	221	2	allocation	allocation	NOUN
easat-5693	221	3	of	of	ADP
easat-5693	221	4	resources	resource	NOUN
easat-5693	221	5	and	and	CCONJ
easat-5693	221	6	the	the	DET
easat-5693	221	7	schedule	schedule	NOUN
easat-5693	221	8	.	.	PUNCT
easat-5693	222	1	4.346	4.346	NUM
easat-5693	222	2	0.799	0.799	NUM
easat-5693	222	3	e24	e24	NOUN
easat-5693	222	4	the	the	DET
easat-5693	222	5	implementation	implementation	NOUN
easat-5693	222	6	of	of	ADP
easat-5693	222	7	assurance	assurance	NOUN
easat-5693	222	8	activities	activity	NOUN
easat-5693	222	9	in	in	ADP
easat-5693	222	10	your	your	PRON
easat-5693	222	11	hospital	hospital	NOUN
easat-5693	222	12	is	be	AUX
easat-5693	222	13	carried	carry	VERB
easat-5693	222	14	out	out	ADP
easat-5693	222	15	based	base	VERB
easat-5693	222	16	on	on	ADP
easat-5693	222	17	guidelines	guideline	NOUN
easat-5693	222	18	as	as	ADP
easat-5693	222	19	a	a	DET
easat-5693	222	20	reference	reference	NOUN
easat-5693	222	21	for	for	ADP
easat-5693	222	22	work	work	NOUN
easat-5693	222	23	standards	standard	NOUN
easat-5693	222	24	which	which	PRON
easat-5693	222	25	at	at	ADP
easat-5693	222	26	least	least	ADJ
easat-5693	222	27	consist	consist	VERB
easat-5693	222	28	of	of	ADP
easat-5693	222	29	a	a	DET
easat-5693	222	30	legal	legal	ADJ
easat-5693	222	31	basis	basis	NOUN
easat-5693	222	32	.	.	PUNCT
easat-5693	223	1	basis	basis	NOUN
easat-5693	223	2	for	for	ADP
easat-5693	223	3	assignment	assignment	NOUN
easat-5693	223	4	.	.	PUNCT
easat-5693	224	1	procedures	procedure	NOUN
easat-5693	224	2	.	.	PUNCT
easat-5693	224	3	time	time	NOUN
easat-5693	224	4	period	period	NOUN
easat-5693	224	5	.	.	PUNCT
easat-5693	225	1	financing	financing	NOUN
easat-5693	225	2	.	.	PUNCT
easat-5693	226	1	assignment	assignment	NOUN
easat-5693	226	2	output	output	NOUN
easat-5693	226	3	.	.	PUNCT
easat-5693	227	1	infrastructure	infrastructure	NOUN
easat-5693	227	2	.	.	PUNCT
easat-5693	228	1	competence	competence	NOUN
easat-5693	228	2	of	of	ADP
easat-5693	228	3	implementers	implementer	NOUN
easat-5693	228	4	.	.	PUNCT
easat-5693	229	1	internal	internal	ADJ
easat-5693	229	2	control	control	NOUN
easat-5693	229	3	.	.	PUNCT
easat-5693	230	1	number	number	NOUN
easat-5693	230	2	of	of	ADP
easat-5693	230	3	implementers	implementer	NOUN
easat-5693	230	4	.	.	PUNCT
easat-5693	231	1	4.423	4.423	NUM
easat-5693	231	2	0.711	0.711	NUM
easat-5693	231	3	e26	e26	NOUN
easat-5693	231	4	there	there	PRON
easat-5693	231	5	is	be	VERB
easat-5693	231	6	a	a	DET
easat-5693	231	7	quality	quality	NOUN
easat-5693	231	8	assurance	assurance	NOUN
easat-5693	231	9	and	and	CCONJ
easat-5693	231	10	development	development	NOUN
easat-5693	231	11	program	program	NOUN
easat-5693	231	12	that	that	PRON
easat-5693	231	13	includes	include	VERB
easat-5693	231	14	ongoing	ongoing	ADJ
easat-5693	231	15	monitoring	monitoring	NOUN
easat-5693	231	16	of	of	ADP
easat-5693	231	17	the	the	DET
easat-5693	231	18	performance	performance	NOUN
easat-5693	231	19	of	of	ADP
easat-5693	231	20	the	the	DET
easat-5693	231	21	internal	internal	ADJ
easat-5693	231	22	audit	audit	NOUN
easat-5693	231	23	activity	activity	NOUN
easat-5693	231	24	and	and	CCONJ
easat-5693	231	25	periodic	periodic	ADJ
easat-5693	231	26	assessment	assessment	NOUN
easat-5693	231	27	by	by	ADP
easat-5693	231	28	self	self	NOUN
easat-5693	231	29	-	-	PUNCT
easat-5693	231	30	assessment	assessment	NOUN
easat-5693	231	31	or	or	CCONJ
easat-5693	231	32	assessment	assessment	NOUN
easat-5693	231	33	by	by	ADP
easat-5693	231	34	others	other	NOUN
easat-5693	231	35	within	within	ADP
easat-5693	231	36	spi	spi	PROPN
easat-5693	231	37	with	with	ADP
easat-5693	231	38	sufficient	sufficient	ADJ
easat-5693	231	39	knowledge	knowledge	NOUN
easat-5693	231	40	of	of	ADP
easat-5693	231	41	internal	internal	ADJ
easat-5693	231	42	audit	audit	NOUN
easat-5693	231	43	practices	practice	NOUN
easat-5693	231	44	in	in	ADP
easat-5693	231	45	your	your	PRON
easat-5693	231	46	hospital	hospital	NOUN
easat-5693	231	47	.	.	PUNCT
easat-5693	232	1	4.291	4.291	NUM
easat-5693	232	2	0.819	0.819	NUM
easat-5693	232	3	e27	e27	NOUN
easat-5693	232	4	development	development	NOUN
easat-5693	232	5	and	and	CCONJ
easat-5693	232	6	quality	quality	NOUN
easat-5693	232	7	assurance	assurance	NOUN
easat-5693	232	8	at	at	ADP
easat-5693	232	9	your	your	PRON
easat-5693	232	10	hospital	hospital	NOUN
easat-5693	232	11	is	be	AUX
easat-5693	232	12	carried	carry	VERB
easat-5693	232	13	out	out	ADP
easat-5693	232	14	externally	externally	ADV
easat-5693	232	15	through	through	ADP
easat-5693	232	16	spi	spi	PROPN
easat-5693	232	17	peer	peer	NOUN
easat-5693	232	18	reviews	review	NOUN
easat-5693	232	19	from	from	ADP
easat-5693	232	20	other	other	ADJ
easat-5693	232	21	hospitals	hospital	NOUN
easat-5693	232	22	where	where	SCONJ
easat-5693	232	23	the	the	DET
easat-5693	232	24	review	review	NOUN
easat-5693	232	25	team	team	NOUN
easat-5693	232	26	must	must	AUX
easat-5693	232	27	have	have	VERB
easat-5693	232	28	internal	internal	ADJ
easat-5693	232	29	audit	audit	NOUN
easat-5693	232	30	professional	professional	ADJ
easat-5693	232	31	practice	practice	NOUN
easat-5693	232	32	competencies	competency	NOUN
easat-5693	232	33	(	(	PUNCT
easat-5693	232	34	including	include	VERB
easat-5693	232	35	an	an	DET
easat-5693	232	36	in	in	ADP
easat-5693	232	37	-	-	PUNCT
easat-5693	232	38	depth	depth	NOUN
easat-5693	232	39	understanding	understanding	NOUN
easat-5693	232	40	of	of	ADP
easat-5693	232	41	the	the	DET
easat-5693	232	42	ippf	ippf	NOUN
easat-5693	232	43	)	)	PUNCT
easat-5693	232	44	and	and	CCONJ
easat-5693	232	45	qaip	qaip	VERB
easat-5693	232	46	external	external	ADJ
easat-5693	232	47	assessment	assessment	NOUN
easat-5693	232	48	processes	process	NOUN
easat-5693	232	49	.	.	PUNCT
easat-5693	233	1	4.203	4.203	NUM
easat-5693	233	2	0.971	0.971	NUM
easat-5693	233	3	1829	1829	NUM
easat-5693	233	4	edelweiss	edelweiss	PROPN
easat-5693	233	5	applied	apply	VERB
easat-5693	233	6	science	science	NOUN
easat-5693	233	7	and	and	CCONJ
easat-5693	233	8	technology	technology	NOUN
easat-5693	233	9	issn	issn	PROPN
easat-5693	233	10	:	:	PUNCT
easat-5693	233	11	2576	2576	NUM
easat-5693	233	12	-	-	SYM
easat-5693	233	13	8484	8484	NUM
easat-5693	233	14	vol	vol	NOUN
easat-5693	233	15	.	.	PROPN
easat-5693	234	1	9	9	NUM
easat-5693	234	2	,	,	PUNCT
easat-5693	234	3	no	no	INTJ
easat-5693	234	4	.	.	NOUN
easat-5693	235	1	3	3	NUM
easat-5693	235	2	:	:	SYM
easat-5693	235	3	1819	1819	NUM
easat-5693	235	4	-	-	SYM
easat-5693	235	5	1842	1842	NUM
easat-5693	235	6	,	,	PUNCT
easat-5693	235	7	2025	2025	NUM
easat-5693	235	8	doi	doi	NOUN
easat-5693	235	9	:	:	PUNCT
easat-5693	235	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	235	11	©	©	PROPN
easat-5693	235	12	2025	2025	NUM
easat-5693	235	13	by	by	ADP
easat-5693	235	14	the	the	DET
easat-5693	235	15	authors	author	NOUN
easat-5693	235	16	;	;	PUNCT
easat-5693	235	17	licensee	licensee	PROPN
easat-5693	235	18	learning	learn	VERB
easat-5693	235	19	gate	gate	PROPN
easat-5693	235	20	latent	latent	PROPN
easat-5693	235	21	variable	variable	ADJ
easat-5693	235	22	indicator	indicator	NOUN
easat-5693	235	23	variable	variable	NOUN
easat-5693	235	24	mean	mean	VERB
easat-5693	235	25	standard	standard	ADJ
easat-5693	235	26	deviation	deviation	NOUN
easat-5693	235	27	e28	e28	VERB
easat-5693	235	28	the	the	DET
easat-5693	235	29	implementation	implementation	NOUN
easat-5693	235	30	of	of	ADP
easat-5693	235	31	peer	peer	NOUN
easat-5693	235	32	review	review	NOUN
easat-5693	235	33	by	by	ADP
easat-5693	235	34	other	other	ADJ
easat-5693	235	35	apip	apip	NOUN
easat-5693	235	36	(	(	PUNCT
easat-5693	235	37	external	external	ADJ
easat-5693	235	38	assessment	assessment	NOUN
easat-5693	235	39	)	)	PUNCT
easat-5693	235	40	is	be	AUX
easat-5693	235	41	carried	carry	VERB
easat-5693	235	42	out	out	ADP
easat-5693	235	43	at	at	ADV
easat-5693	235	44	least	least	ADJ
easat-5693	235	45	1	1	NUM
easat-5693	235	46	(	(	PUNCT
easat-5693	235	47	one	one	NUM
easat-5693	235	48	)	)	PUNCT
easat-5693	235	49	time	time	NOUN
easat-5693	235	50	in	in	ADP
easat-5693	235	51	5	5	NUM
easat-5693	235	52	(	(	PUNCT
easat-5693	235	53	five	five	NUM
easat-5693	235	54	)	)	PUNCT
easat-5693	235	55	years	year	NOUN
easat-5693	235	56	.	.	PUNCT
easat-5693	236	1	while	while	SCONJ
easat-5693	236	2	the	the	DET
easat-5693	236	3	implementation	implementation	NOUN
easat-5693	236	4	of	of	ADP
easat-5693	236	5	peer	peer	NOUN
easat-5693	236	6	review	review	NOUN
easat-5693	236	7	between	between	ADP
easat-5693	236	8	spis	spis	PROPN
easat-5693	236	9	in	in	ADP
easat-5693	236	10	your	your	PRON
easat-5693	236	11	hospital	hospital	NOUN
easat-5693	236	12	is	be	AUX
easat-5693	236	13	carried	carry	VERB
easat-5693	236	14	out	out	ADP
easat-5693	236	15	at	at	ADV
easat-5693	236	16	least	least	ADJ
easat-5693	236	17	1	1	NUM
easat-5693	236	18	(	(	PUNCT
easat-5693	236	19	one	one	NUM
easat-5693	236	20	)	)	PUNCT
easat-5693	236	21	time	time	NOUN
easat-5693	236	22	in	in	ADP
easat-5693	236	23	3	3	NUM
easat-5693	236	24	(	(	PUNCT
easat-5693	236	25	three	three	NUM
easat-5693	236	26	)	)	PUNCT
easat-5693	236	27	years	year	NOUN
easat-5693	236	28	coordinated	coordinate	VERB
easat-5693	236	29	by	by	ADP
easat-5693	236	30	the	the	DET
easat-5693	236	31	head	head	NOUN
easat-5693	236	32	of	of	ADP
easat-5693	236	33	spi	spi	PROPN
easat-5693	236	34	.	.	PUNCT
easat-5693	237	1	4.088	4.088	PRON
easat-5693	237	2	0.996	0.996	NUM
easat-5693	237	3	e29	e29	VERB
easat-5693	237	4	the	the	DET
easat-5693	237	5	budget	budget	NOUN
easat-5693	237	6	for	for	ADP
easat-5693	237	7	the	the	DET
easat-5693	237	8	implementation	implementation	NOUN
easat-5693	237	9	of	of	ADP
easat-5693	237	10	internal	internal	ADJ
easat-5693	237	11	audit	audit	NOUN
easat-5693	237	12	activities	activity	NOUN
easat-5693	237	13	in	in	ADP
easat-5693	237	14	your	your	PRON
easat-5693	237	15	hospital	hospital	NOUN
easat-5693	237	16	is	be	AUX
easat-5693	237	17	adjusted	adjust	VERB
easat-5693	237	18	to	to	ADP
easat-5693	237	19	the	the	DET
easat-5693	237	20	annual	annual	ADJ
easat-5693	237	21	work	work	NOUN
easat-5693	237	22	program	program	NOUN
easat-5693	237	23	of	of	ADP
easat-5693	237	24	internal	internal	ADJ
easat-5693	237	25	audit	audit	NOUN
easat-5693	237	26	.	.	PUNCT
easat-5693	238	1	improvement	improvement	NOUN
easat-5693	238	2	and	and	CCONJ
easat-5693	238	3	maintenance	maintenance	NOUN
easat-5693	238	4	of	of	ADP
easat-5693	238	5	competence	competence	NOUN
easat-5693	238	6	and	and	CCONJ
easat-5693	238	7	provision	provision	NOUN
easat-5693	238	8	of	of	ADP
easat-5693	238	9	infrastructure	infrastructure	NOUN
easat-5693	238	10	facilities	facility	NOUN
easat-5693	238	11	are	be	AUX
easat-5693	238	12	explicitly	explicitly	ADV
easat-5693	238	13	allocated	allocate	VERB
easat-5693	238	14	in	in	ADP
easat-5693	238	15	the	the	DET
easat-5693	238	16	hospital	hospital	NOUN
easat-5693	238	17	's	's	PART
easat-5693	238	18	dipa	dipa	NOUN
easat-5693	238	19	.	.	PUNCT
easat-5693	239	1	4.304	4.304	NUM
easat-5693	239	2	0.868	0.868	NUM
easat-5693	239	3	e30	e30	PROPN
easat-5693	239	4	spi	spi	NOUN
easat-5693	239	5	in	in	ADP
easat-5693	239	6	your	your	PRON
easat-5693	239	7	hospital	hospital	NOUN
easat-5693	239	8	has	have	VERB
easat-5693	239	9	a	a	DET
easat-5693	239	10	minimum	minimum	ADJ
easat-5693	239	11	spi	spi	NOUN
easat-5693	239	12	performance	performance	NOUN
easat-5693	239	13	indicator	indicator	NOUN
easat-5693	239	14	target	target	NOUN
easat-5693	239	15	of	of	ADP
easat-5693	239	16	80	80	NUM
easat-5693	239	17	%	%	NOUN
easat-5693	239	18	percentage	percentage	NOUN
easat-5693	239	19	of	of	ADP
easat-5693	239	20	conformity	conformity	NOUN
easat-5693	239	21	of	of	ADP
easat-5693	239	22	assurance	assurance	NOUN
easat-5693	239	23	activities	activity	NOUN
easat-5693	239	24	and	and	CCONJ
easat-5693	239	25	80	80	NUM
easat-5693	239	26	%	%	NOUN
easat-5693	239	27	percentage	percentage	NOUN
easat-5693	239	28	of	of	ADP
easat-5693	239	29	conformity	conformity	NOUN
easat-5693	239	30	of	of	ADP
easat-5693	239	31	consulting	consult	VERB
easat-5693	239	32	activities	activity	NOUN
easat-5693	239	33	.	.	PUNCT
easat-5693	240	1	4.213	4.213	NUM
easat-5693	240	2	0.896	0.896	NUM
easat-5693	240	3	e31	e31	PROPN
easat-5693	240	4	optimal	optimal	ADJ
easat-5693	240	5	planning	planning	NOUN
easat-5693	240	6	of	of	ADP
easat-5693	240	7	spi	spi	PROPN
easat-5693	240	8	human	human	ADJ
easat-5693	240	9	resource	resource	NOUN
easat-5693	240	10	needs	need	NOUN
easat-5693	240	11	is	be	AUX
easat-5693	240	12	based	base	VERB
easat-5693	240	13	on	on	ADP
easat-5693	240	14	workload	workload	NOUN
easat-5693	240	15	analysis	analysis	NOUN
easat-5693	240	16	in	in	ADP
easat-5693	240	17	accordance	accordance	NOUN
easat-5693	240	18	with	with	ADP
easat-5693	240	19	the	the	DET
easat-5693	240	20	scope	scope	NOUN
easat-5693	240	21	and	and	CCONJ
easat-5693	240	22	type	type	NOUN
easat-5693	240	23	of	of	ADP
easat-5693	240	24	your	your	PRON
easat-5693	240	25	hospital	hospital	NOUN
easat-5693	240	26	.	.	PUNCT
easat-5693	241	1	4.307	4.307	NUM
easat-5693	241	2	0.835	0.835	NUM
easat-5693	241	3	e37	e37	VERB
easat-5693	241	4	the	the	DET
easat-5693	241	5	performance	performance	NOUN
easat-5693	241	6	outcomes	outcome	NOUN
easat-5693	241	7	of	of	ADP
easat-5693	241	8	the	the	DET
easat-5693	241	9	head	head	NOUN
easat-5693	241	10	of	of	ADP
easat-5693	241	11	spi	spi	PROPN
easat-5693	241	12	in	in	ADP
easat-5693	241	13	your	your	PRON
easat-5693	241	14	hospital	hospital	NOUN
easat-5693	241	15	are	be	AUX
easat-5693	241	16	determined	determine	VERB
easat-5693	241	17	based	base	VERB
easat-5693	241	18	on	on	ADP
easat-5693	241	19	the	the	DET
easat-5693	241	20	performance	performance	NOUN
easat-5693	241	21	targets	target	NOUN
easat-5693	241	22	and	and	CCONJ
easat-5693	241	23	performance	performance	NOUN
easat-5693	241	24	indicators	indicator	NOUN
easat-5693	241	25	that	that	PRON
easat-5693	241	26	have	have	AUX
easat-5693	241	27	been	be	AUX
easat-5693	241	28	outlined	outline	VERB
easat-5693	241	29	in	in	ADP
easat-5693	241	30	the	the	DET
easat-5693	241	31	performance	performance	NOUN
easat-5693	241	32	contract	contract	NOUN
easat-5693	241	33	made	make	VERB
easat-5693	241	34	between	between	ADP
easat-5693	241	35	the	the	DET
easat-5693	241	36	head	head	NOUN
easat-5693	241	37	of	of	ADP
easat-5693	241	38	spi	spi	PROPN
easat-5693	241	39	and	and	CCONJ
easat-5693	241	40	the	the	DET
easat-5693	241	41	hospital	hospital	NOUN
easat-5693	241	42	's	's	PART
easat-5693	241	43	managing	managing	NOUN
easat-5693	241	44	director	director	NOUN
easat-5693	241	45	.	.	PUNCT
easat-5693	242	1	while	while	SCONJ
easat-5693	242	2	the	the	DET
easat-5693	242	3	performance	performance	NOUN
easat-5693	242	4	outcomes	outcome	NOUN
easat-5693	242	5	of	of	ADP
easat-5693	242	6	the	the	DET
easat-5693	242	7	person	person	NOUN
easat-5693	242	8	in	in	ADP
easat-5693	242	9	charge	charge	NOUN
easat-5693	242	10	of	of	ADP
easat-5693	242	11	supervision	supervision	NOUN
easat-5693	242	12	and	and	CCONJ
easat-5693	242	13	spi	spi	NOUN
easat-5693	242	14	members	member	NOUN
easat-5693	242	15	are	be	AUX
easat-5693	242	16	made	make	VERB
easat-5693	242	17	based	base	VERB
easat-5693	242	18	on	on	ADP
easat-5693	242	19	the	the	DET
easat-5693	242	20	performance	performance	NOUN
easat-5693	242	21	agreement	agreement	NOUN
easat-5693	242	22	agreed	agree	VERB
easat-5693	242	23	with	with	ADP
easat-5693	242	24	the	the	DET
easat-5693	242	25	head	head	NOUN
easat-5693	242	26	of	of	ADP
easat-5693	242	27	spi	spi	PROPN
easat-5693	242	28	.	.	PROPN
easat-5693	242	29	4.255	4.255	NUM
easat-5693	242	30	0.859	0.859	NUM
easat-5693	242	31	average	average	ADJ
easat-5693	242	32	4.283	4.283	NUM
easat-5693	242	33	0.709	0.709	NUM
easat-5693	242	34	internal	internal	ADJ
easat-5693	242	35	audit	audit	NOUN
easat-5693	242	36	effectiveness	effectiveness	NOUN
easat-5693	242	37	in	in	ADP
easat-5693	242	38	fraud	fraud	NOUN
easat-5693	242	39	prevention	prevention	NOUN
easat-5693	242	40	and	and	CCONJ
easat-5693	242	41	detection	detection	NOUN
easat-5693	242	42	f1	f1	NOUN
easat-5693	242	43	internal	internal	ADJ
easat-5693	242	44	auditors	auditor	NOUN
easat-5693	242	45	in	in	ADP
easat-5693	242	46	audit	audit	NOUN
easat-5693	242	47	engagements	engagement	NOUN
easat-5693	242	48	have	have	VERB
easat-5693	242	49	an	an	DET
easat-5693	242	50	understanding	understanding	NOUN
easat-5693	242	51	of	of	ADP
easat-5693	242	52	the	the	DET
easat-5693	242	53	auditee	auditee	NOUN
easat-5693	242	54	's	's	PART
easat-5693	242	55	business	business	NOUN
easat-5693	242	56	processes	process	NOUN
easat-5693	242	57	and	and	CCONJ
easat-5693	242	58	business	business	NOUN
easat-5693	242	59	risks	risk	NOUN
easat-5693	242	60	.	.	PUNCT
easat-5693	243	1	4.457	4.457	NUM
easat-5693	243	2	0.691	0.691	NUM
easat-5693	243	3	f2	f2	ADJ
easat-5693	243	4	internal	internal	ADJ
easat-5693	243	5	auditors	auditor	NOUN
easat-5693	243	6	act	act	VERB
easat-5693	243	7	as	as	ADP
easat-5693	243	8	facilitators	facilitator	NOUN
easat-5693	243	9	and	and	CCONJ
easat-5693	243	10	encourage	encourage	VERB
easat-5693	243	11	auditors	auditor	NOUN
easat-5693	243	12	who	who	PRON
easat-5693	243	13	do	do	AUX
easat-5693	243	14	not	not	PART
easat-5693	243	15	yet	yet	ADV
easat-5693	243	16	have	have	VERB
easat-5693	243	17	risk	risk	NOUN
easat-5693	243	18	management	management	NOUN
easat-5693	243	19	and	and	CCONJ
easat-5693	243	20	risk	risk	NOUN
easat-5693	243	21	registers	register	NOUN
easat-5693	243	22	to	to	PART
easat-5693	243	23	implement	implement	VERB
easat-5693	243	24	them	they	PRON
easat-5693	243	25	immediately	immediately	ADV
easat-5693	243	26	.	.	PUNCT
easat-5693	244	1	4.408	4.408	NUM
easat-5693	244	2	0.709	0.709	NUM
easat-5693	244	3	f3	f3	ADJ
easat-5693	244	4	internal	internal	ADJ
easat-5693	244	5	auditors	auditor	NOUN
easat-5693	244	6	socialize	socialize	VERB
easat-5693	244	7	and	and	CCONJ
easat-5693	244	8	educate	educate	VERB
easat-5693	244	9	auditees	auditee	NOUN
easat-5693	244	10	to	to	PART
easat-5693	244	11	implement	implement	VERB
easat-5693	244	12	fcp	fcp	PROPN
easat-5693	244	13	.	.	PUNCT
easat-5693	245	1	4.358	4.358	NUM
easat-5693	245	2	0.798	0.798	NUM
easat-5693	245	3	f4	f4	ADJ
easat-5693	245	4	internal	internal	ADJ
easat-5693	245	5	auditors	auditor	NOUN
easat-5693	245	6	evaluate	evaluate	VERB
easat-5693	245	7	the	the	DET
easat-5693	245	8	audited	audit	VERB
easat-5693	245	9	party	party	NOUN
easat-5693	245	10	's	's	PART
easat-5693	245	11	implementation	implementation	NOUN
easat-5693	245	12	of	of	ADP
easat-5693	245	13	the	the	DET
easat-5693	245	14	fcp	fcp	PROPN
easat-5693	245	15	.	.	PUNCT
easat-5693	246	1	4.322	4.322	NUM
easat-5693	246	2	0.781	0.781	NUM
easat-5693	246	3	f5	f5	PROPN
easat-5693	246	4	internal	internal	ADJ
easat-5693	246	5	auditors	auditor	NOUN
easat-5693	246	6	conduct	conduct	VERB
easat-5693	246	7	honesty	honesty	ADJ
easat-5693	246	8	audits	audits	NOUN
easat-5693	246	9	of	of	ADP
easat-5693	246	10	high	high	ADJ
easat-5693	246	11	-	-	PUNCT
easat-5693	246	12	risk	risk	NOUN
easat-5693	246	13	goods	good	NOUN
easat-5693	246	14	and	and	CCONJ
easat-5693	246	15	services	service	NOUN
easat-5693	246	16	procurement	procurement	NOUN
easat-5693	246	17	(	(	PUNCT
easat-5693	246	18	pbj	pbj	NOUN
easat-5693	246	19	)	)	PUNCT
easat-5693	246	20	activities	activity	NOUN
easat-5693	246	21	.	.	PUNCT
easat-5693	247	1	4.369	4.369	NUM
easat-5693	247	2	0.800	0.800	NUM
easat-5693	247	3	f6	f6	NOUN
easat-5693	247	4	internal	internal	ADJ
easat-5693	247	5	auditors	auditor	NOUN
easat-5693	247	6	provide	provide	VERB
easat-5693	247	7	advice	advice	NOUN
easat-5693	247	8	on	on	ADP
easat-5693	247	9	the	the	DET
easat-5693	247	10	ongoing	ongoing	ADJ
easat-5693	247	11	procurement	procurement	NOUN
easat-5693	247	12	of	of	ADP
easat-5693	247	13	goods	good	NOUN
easat-5693	247	14	and	and	CCONJ
easat-5693	247	15	services	service	NOUN
easat-5693	247	16	(	(	PUNCT
easat-5693	247	17	pbj	pbj	NOUN
easat-5693	247	18	)	)	PUNCT
easat-5693	247	19	process	process	NOUN
easat-5693	247	20	.	.	PUNCT
easat-5693	248	1	4.330	4.330	NUM
easat-5693	248	2	0.818	0.818	NUM
easat-5693	248	3	f7	f7	PROPN
easat-5693	248	4	internal	internal	ADJ
easat-5693	248	5	auditors	auditor	NOUN
easat-5693	248	6	evaluate	evaluate	VERB
easat-5693	248	7	the	the	DET
easat-5693	248	8	implementation	implementation	NOUN
easat-5693	248	9	of	of	ADP
easat-5693	248	10	the	the	DET
easat-5693	248	11	auditee	auditee	NOUN
easat-5693	248	12	's	's	PART
easat-5693	248	13	internal	internal	ADJ
easat-5693	248	14	control	control	NOUN
easat-5693	248	15	system	system	NOUN
easat-5693	248	16	4.457	4.457	NUM
easat-5693	248	17	0.714	0.714	NUM
easat-5693	248	18	average	average	ADJ
easat-5693	248	19	4.386	4.386	NUM
easat-5693	248	20	0.651	0.651	NUM
easat-5693	248	21	after	after	ADP
easat-5693	248	22	all	all	PRON
easat-5693	248	23	indicator	indicator	NOUN
easat-5693	248	24	variables	variable	NOUN
easat-5693	248	25	are	be	AUX
easat-5693	248	26	valid	valid	ADJ
easat-5693	248	27	,	,	PUNCT
easat-5693	248	28	the	the	DET
easat-5693	248	29	analysis	analysis	NOUN
easat-5693	248	30	is	be	AUX
easat-5693	248	31	carried	carry	VERB
easat-5693	248	32	out	out	ADP
easat-5693	248	33	again	again	ADV
easat-5693	248	34	to	to	PART
easat-5693	248	35	see	see	VERB
easat-5693	248	36	the	the	DET
easat-5693	248	37	average	average	ADJ
easat-5693	248	38	variance	variance	NOUN
easat-5693	248	39	extracted	extract	VERB
easat-5693	248	40	(	(	PUNCT
easat-5693	248	41	ave	ave	NOUN
easat-5693	248	42	)	)	PUNCT
easat-5693	248	43	,	,	PUNCT
easat-5693	248	44	composite	composite	ADJ
easat-5693	248	45	reliability	reliability	NOUN
easat-5693	248	46	and	and	CCONJ
easat-5693	248	47	cronbach	cronbach	NOUN
easat-5693	248	48	's	's	PART
easat-5693	248	49	alpha	alpha	ADJ
easat-5693	248	50	values	value	NOUN
easat-5693	248	51	to	to	PART
easat-5693	248	52	assess	assess	VERB
easat-5693	248	53	the	the	DET
easat-5693	248	54	validity	validity	NOUN
easat-5693	248	55	of	of	ADP
easat-5693	248	56	the	the	DET
easat-5693	248	57	data	datum	NOUN
easat-5693	248	58	so	so	SCONJ
easat-5693	248	59	that	that	SCONJ
easat-5693	248	60	the	the	DET
easat-5693	248	61	data	data	NOUN
easat-5693	248	62	is	be	AUX
easat-5693	248	63	believed	believe	VERB
easat-5693	248	64	to	to	PART
easat-5693	248	65	be	be	AUX
easat-5693	248	66	able	able	ADJ
easat-5693	248	67	to	to	PART
easat-5693	248	68	explain	explain	VERB
easat-5693	248	69	.	.	PUNCT
easat-5693	249	1	the	the	DET
easat-5693	249	2	results	result	NOUN
easat-5693	249	3	of	of	ADP
easat-5693	249	4	reliability	reliability	NOUN
easat-5693	249	5	testing	testing	NOUN
easat-5693	249	6	on	on	ADP
easat-5693	249	7	each	each	DET
easat-5693	249	8	latent	latent	NOUN
easat-5693	249	9	variable	variable	NOUN
easat-5693	249	10	with	with	ADP
easat-5693	249	11	the	the	DET
easat-5693	249	12	help	help	NOUN
easat-5693	249	13	of	of	ADP
easat-5693	249	14	smartpls	smartpls	NOUN
easat-5693	249	15	software	software	NOUN
easat-5693	249	16	can	can	AUX
easat-5693	249	17	be	be	AUX
easat-5693	249	18	seen	see	VERB
easat-5693	249	19	in	in	ADP
easat-5693	249	20	table	table	NOUN
easat-5693	249	21	4	4	NUM
easat-5693	249	22	.	.	X
easat-5693	249	23	1830	1830	NUM
easat-5693	249	24	edelweiss	edelweiss	PROPN
easat-5693	249	25	applied	apply	VERB
easat-5693	249	26	science	science	NOUN
easat-5693	249	27	and	and	CCONJ
easat-5693	249	28	technology	technology	NOUN
easat-5693	249	29	issn	issn	PROPN
easat-5693	249	30	:	:	PUNCT
easat-5693	249	31	2576	2576	NUM
easat-5693	249	32	-	-	SYM
easat-5693	249	33	8484	8484	NUM
easat-5693	249	34	vol	vol	NOUN
easat-5693	249	35	.	.	PROPN
easat-5693	250	1	9	9	NUM
easat-5693	250	2	,	,	PUNCT
easat-5693	250	3	no	no	INTJ
easat-5693	250	4	.	.	NOUN
easat-5693	251	1	3	3	NUM
easat-5693	251	2	:	:	SYM
easat-5693	251	3	1819	1819	NUM
easat-5693	251	4	-	-	SYM
easat-5693	251	5	1842	1842	NUM
easat-5693	251	6	,	,	PUNCT
easat-5693	251	7	2025	2025	NUM
easat-5693	251	8	doi	doi	NOUN
easat-5693	251	9	:	:	PUNCT
easat-5693	251	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	251	11	©	©	PROPN
easat-5693	251	12	2025	2025	NUM
easat-5693	251	13	by	by	ADP
easat-5693	251	14	the	the	DET
easat-5693	251	15	authors	author	NOUN
easat-5693	251	16	;	;	PUNCT
easat-5693	251	17	licensee	licensee	PROPN
easat-5693	251	18	learning	learn	VERB
easat-5693	251	19	gate	gate	NOUN
easat-5693	251	20	table	table	NOUN
easat-5693	251	21	4	4	NUM
easat-5693	251	22	.	.	PUNCT
easat-5693	251	23	results	result	NOUN
easat-5693	251	24	of	of	ADP
easat-5693	251	25	convergent	convergent	NOUN
easat-5693	251	26	reliability	reliability	NOUN
easat-5693	251	27	and	and	CCONJ
easat-5693	251	28	validity	validity	NOUN
easat-5693	251	29	tests	test	NOUN
easat-5693	251	30	on	on	ADP
easat-5693	251	31	the	the	DET
easat-5693	251	32	pls	pls	PROPN
easat-5693	251	33	-	-	PUNCT
easat-5693	251	34	sem	sem	NOUN
easat-5693	251	35	outer	outer	ADJ
easat-5693	251	36	model	model	NOUN
easat-5693	251	37	(	(	PUNCT
easat-5693	251	38	n	n	NOUN
easat-5693	251	39	=	=	SYM
easat-5693	251	40	385	385	NUM
easat-5693	251	41	)	)	PUNCT
easat-5693	251	42	.	.	PUNCT
easat-5693	252	1	variables	variable	NOUN
easat-5693	252	2	cronbach	cronbach	VERB
easat-5693	252	3	's	's	PART
easat-5693	252	4	alpha	alpha	ADJ
easat-5693	252	5	composite	composite	ADJ
easat-5693	252	6	reliability	reliability	NOUN
easat-5693	252	7	(	(	PUNCT
easat-5693	252	8	rho_a	rho_a	NOUN
easat-5693	252	9	)	)	PUNCT
easat-5693	252	10	composite	composite	ADJ
easat-5693	252	11	reliability	reliability	NOUN
easat-5693	252	12	(	(	PUNCT
easat-5693	252	13	rho_c	rho_c	NOUN
easat-5693	252	14	)	)	PUNCT
easat-5693	252	15	average	average	ADJ
easat-5693	252	16	variance	variance	NOUN
easat-5693	252	17	extracted	extract	VERB
easat-5693	252	18	(	(	PUNCT
easat-5693	252	19	ave	ave	NOUN
easat-5693	252	20	)	)	PUNCT
easat-5693	252	21	audit	audit	NOUN
easat-5693	252	22	quality	quality	NOUN
easat-5693	252	23	(	(	PUNCT
easat-5693	252	24	x1	x1	PROPN
easat-5693	252	25	)	)	PUNCT
easat-5693	252	26	0,902	0,902	NUM
easat-5693	252	27	0,904	0,904	NUM
easat-5693	252	28	0,922	0,922	NUM
easat-5693	252	29	0,629	0,629	NUM
easat-5693	252	30	use	use	NOUN
easat-5693	252	31	of	of	ADP
easat-5693	252	32	information	information	NOUN
easat-5693	252	33	technology	technology	NOUN
easat-5693	252	34	(	(	PUNCT
easat-5693	252	35	x2	x2	PROPN
easat-5693	252	36	)	)	PUNCT
easat-5693	252	37	0,744	0,744	NUM
easat-5693	252	38	0,757	0,757	NUM
easat-5693	252	39	0,854	0,854	NUM
easat-5693	252	40	0,662	0,662	NUM
easat-5693	252	41	management	management	NOUN
easat-5693	252	42	support	support	NOUN
easat-5693	252	43	(	(	PUNCT
easat-5693	252	44	x3	x3	ADJ
easat-5693	252	45	)	)	PUNCT
easat-5693	252	46	0,926	0,926	NOUN
easat-5693	252	47	0,927	0,927	NUM
easat-5693	252	48	0,945	0,945	NUM
easat-5693	252	49	0,773	0,773	NUM
easat-5693	252	50	implementation	implementation	NOUN
easat-5693	252	51	of	of	ADP
easat-5693	252	52	guidelines	guideline	NOUN
easat-5693	252	53	(	(	PUNCT
easat-5693	252	54	x4	x4	PROPN
easat-5693	252	55	)	)	PUNCT
easat-5693	252	56	0,952	0,952	PROPN
easat-5693	252	57	0,952	0,952	NUM
easat-5693	252	58	0,958	0,958	NUM
easat-5693	252	59	0,697	0,697	NUM
easat-5693	252	60	internal	internal	ADJ
easat-5693	252	61	audit	audit	NOUN
easat-5693	252	62	effectiveness	effectiveness	NOUN
easat-5693	252	63	in	in	ADP
easat-5693	252	64	fraud	fraud	NOUN
easat-5693	252	65	prevention	prevention	NOUN
easat-5693	252	66	and	and	CCONJ
easat-5693	252	67	detection	detection	NOUN
easat-5693	252	68	(	(	PUNCT
easat-5693	252	69	y	y	NOUN
easat-5693	252	70	)	)	PUNCT
easat-5693	252	71	0,940	0,940	NUM
easat-5693	252	72	0,941	0,941	NUM
easat-5693	252	73	0,951	0,951	NUM
easat-5693	252	74	0,737	0,737	NUM
easat-5693	252	75	the	the	DET
easat-5693	252	76	results	result	NOUN
easat-5693	252	77	of	of	ADP
easat-5693	252	78	the	the	DET
easat-5693	252	79	pls	pls	PROPN
easat-5693	252	80	-	-	PUNCT
easat-5693	252	81	sem	sem	NOUN
easat-5693	252	82	outer	outer	ADJ
easat-5693	252	83	model	model	NOUN
easat-5693	252	84	reliability	reliability	NOUN
easat-5693	252	85	test	test	NOUN
easat-5693	252	86	show	show	VERB
easat-5693	252	87	satisfactory	satisfactory	ADJ
easat-5693	252	88	results	result	NOUN
easat-5693	252	89	where	where	SCONJ
easat-5693	252	90	the	the	DET
easat-5693	252	91	cronbach	cronbach	NOUN
easat-5693	252	92	's	's	PART
easat-5693	252	93	alpha	alpha	NOUN
easat-5693	252	94	value	value	NOUN
easat-5693	252	95	,	,	PUNCT
easat-5693	252	96	and	and	CCONJ
easat-5693	252	97	composite	composite	ADJ
easat-5693	252	98	reliability	reliability	NOUN
easat-5693	252	99	>	>	X
easat-5693	252	100	0.70	0.70	NUM
easat-5693	252	101	[	[	X
easat-5693	252	102	47	47	NUM
easat-5693	252	103	]	]	PUNCT
easat-5693	252	104	.	.	PUNCT
easat-5693	253	1	these	these	DET
easat-5693	253	2	results	result	NOUN
easat-5693	253	3	indicate	indicate	VERB
easat-5693	253	4	that	that	SCONJ
easat-5693	253	5	the	the	DET
easat-5693	253	6	reliability	reliability	NOUN
easat-5693	253	7	or	or	CCONJ
easat-5693	253	8	internal	internal	ADJ
easat-5693	253	9	consistency	consistency	NOUN
easat-5693	253	10	of	of	ADP
easat-5693	253	11	the	the	DET
easat-5693	253	12	measurement	measurement	NOUN
easat-5693	253	13	of	of	ADP
easat-5693	253	14	indicator	indicator	NOUN
easat-5693	253	15	variables	variable	NOUN
easat-5693	253	16	that	that	PRON
easat-5693	253	17	measure	measure	VERB
easat-5693	253	18	all	all	DET
easat-5693	253	19	research	research	NOUN
easat-5693	253	20	variables	variable	NOUN
easat-5693	253	21	is	be	AUX
easat-5693	253	22	reliable	reliable	ADJ
easat-5693	253	23	.	.	PUNCT
easat-5693	254	1	the	the	DET
easat-5693	254	2	research	research	NOUN
easat-5693	254	3	variables	variable	NOUN
easat-5693	254	4	have	have	VERB
easat-5693	254	5	indicator	indicator	NOUN
easat-5693	254	6	variables	variable	NOUN
easat-5693	254	7	that	that	PRON
easat-5693	254	8	are	be	AUX
easat-5693	254	9	reliable	reliable	ADJ
easat-5693	254	10	and	and	CCONJ
easat-5693	254	11	reliable	reliable	ADJ
easat-5693	254	12	in	in	ADP
easat-5693	254	13	measuring	measure	VERB
easat-5693	254	14	research	research	NOUN
easat-5693	254	15	variables	variable	NOUN
easat-5693	254	16	.	.	PUNCT
easat-5693	255	1	furthermore	furthermore	ADV
easat-5693	255	2	,	,	PUNCT
easat-5693	255	3	convergent	convergent	ADJ
easat-5693	255	4	validity	validity	NOUN
easat-5693	255	5	still	still	ADV
easat-5693	255	6	shows	show	VERB
easat-5693	255	7	satisfactory	satisfactory	ADJ
easat-5693	255	8	results	result	NOUN
easat-5693	255	9	with	with	ADP
easat-5693	255	10	the	the	DET
easat-5693	255	11	ave	ave	NOUN
easat-5693	255	12	value	value	NOUN
easat-5693	255	13	for	for	ADP
easat-5693	255	14	each	each	DET
easat-5693	255	15	variable	variable	NOUN
easat-5693	255	16	>	>	X
easat-5693	255	17	0.50	0.50	NUM
easat-5693	255	18	,	,	PUNCT
easat-5693	255	19	so	so	ADV
easat-5693	255	20	convergent	convergent	ADJ
easat-5693	255	21	validity	validity	NOUN
easat-5693	255	22	is	be	AUX
easat-5693	255	23	met	meet	VERB
easat-5693	255	24	.	.	PUNCT
easat-5693	256	1	indicators	indicator	NOUN
easat-5693	256	2	included	include	VERB
easat-5693	256	3	in	in	ADP
easat-5693	256	4	the	the	DET
easat-5693	256	5	model	model	NOUN
easat-5693	256	6	in	in	ADP
easat-5693	256	7	measuring	measure	VERB
easat-5693	256	8	each	each	DET
easat-5693	256	9	variable	variable	NOUN
easat-5693	256	10	are	be	AUX
easat-5693	256	11	strongly	strongly	ADV
easat-5693	256	12	correlated	correlate	VERB
easat-5693	256	13	so	so	SCONJ
easat-5693	256	14	that	that	SCONJ
easat-5693	256	15	the	the	DET
easat-5693	256	16	resulting	result	VERB
easat-5693	256	17	convergent	convergent	NOUN
easat-5693	256	18	validity	validity	NOUN
easat-5693	256	19	is	be	AUX
easat-5693	256	20	acceptable	acceptable	ADJ
easat-5693	256	21	.	.	PUNCT
easat-5693	257	1	furthermore	furthermore	ADV
easat-5693	257	2	,	,	PUNCT
easat-5693	257	3	the	the	DET
easat-5693	257	4	discriminant	discriminant	ADJ
easat-5693	257	5	validity	validity	NOUN
easat-5693	257	6	check	check	NOUN
easat-5693	257	7	is	be	AUX
easat-5693	257	8	carried	carry	VERB
easat-5693	257	9	out	out	ADP
easat-5693	257	10	with	with	ADP
easat-5693	257	11	htmt	htmt	NOUN
easat-5693	257	12	and	and	CCONJ
easat-5693	257	13	fornell	fornell	PROPN
easat-5693	257	14	lacker	lacker	PROPN
easat-5693	257	15	.	.	PUNCT
easat-5693	258	1	the	the	DET
easat-5693	258	2	results	result	NOUN
easat-5693	258	3	of	of	ADP
easat-5693	258	4	the	the	DET
easat-5693	258	5	discriminant	discriminant	ADJ
easat-5693	258	6	validity	validity	NOUN
easat-5693	258	7	test	test	NOUN
easat-5693	258	8	with	with	ADP
easat-5693	258	9	htmt	htmt	NOUN
easat-5693	258	10	on	on	ADP
easat-5693	258	11	the	the	DET
easat-5693	258	12	fourth	fourth	ADJ
easat-5693	258	13	estimated	estimate	VERB
easat-5693	258	14	measurement	measurement	NOUN
easat-5693	258	15	model	model	NOUN
easat-5693	258	16	can	can	AUX
easat-5693	258	17	be	be	AUX
easat-5693	258	18	described	describe	VERB
easat-5693	258	19	in	in	ADP
easat-5693	258	20	table	table	NOUN
easat-5693	258	21	5	5	NUM
easat-5693	258	22	.	.	PUNCT
easat-5693	258	23	table	table	NOUN
easat-5693	258	24	5	5	NUM
easat-5693	258	25	.	.	PUNCT
easat-5693	258	26	results	result	NOUN
easat-5693	258	27	of	of	ADP
easat-5693	258	28	discriminant	discriminant	ADJ
easat-5693	258	29	validity	validity	NOUN
easat-5693	258	30	test	test	NOUN
easat-5693	258	31	with	with	ADP
easat-5693	258	32	htmt	htmt	NOUN
easat-5693	258	33	on	on	ADP
easat-5693	258	34	pls	pls	PROPN
easat-5693	258	35	-	-	PUNCT
easat-5693	258	36	sem	sem	NOUN
easat-5693	258	37	outer	outer	ADJ
easat-5693	258	38	model	model	NOUN
easat-5693	258	39	(	(	PUNCT
easat-5693	258	40	n=385	n=385	PROPN
easat-5693	258	41	)	)	PUNCT
easat-5693	258	42	.	.	PUNCT
easat-5693	259	1	variables	variable	NOUN
easat-5693	259	2	audit	audit	NOUN
easat-5693	259	3	quality	quality	NOUN
easat-5693	259	4	(	(	PUNCT
easat-5693	259	5	x1	x1	ADJ
easat-5693	259	6	)	)	PUNCT
easat-5693	259	7	use	use	NOUN
easat-5693	259	8	of	of	ADP
easat-5693	259	9	information	information	NOUN
easat-5693	259	10	technology	technology	NOUN
easat-5693	259	11	(	(	PUNCT
easat-5693	259	12	x2	x2	NOUN
easat-5693	259	13	)	)	PUNCT
easat-5693	259	14	management	management	NOUN
easat-5693	259	15	support	support	NOUN
easat-5693	259	16	(	(	PUNCT
easat-5693	259	17	x3	x3	ADJ
easat-5693	259	18	)	)	PUNCT
easat-5693	259	19	implementa	implementa	PROPN
easat-5693	259	20	tion	tion	NOUN
easat-5693	259	21	of	of	ADP
easat-5693	259	22	guidelines	guideline	NOUN
easat-5693	259	23	(	(	PUNCT
easat-5693	259	24	x4	x4	ADJ
easat-5693	259	25	)	)	PUNCT
easat-5693	259	26	internal	internal	ADJ
easat-5693	259	27	audit	audit	NOUN
easat-5693	259	28	effectiveness	effectiveness	NOUN
easat-5693	259	29	(	(	PUNCT
easat-5693	259	30	y	y	NOUN
easat-5693	259	31	)	)	PUNCT
easat-5693	259	32	audit	audit	NOUN
easat-5693	259	33	quality	quality	NOUN
easat-5693	259	34	(	(	PUNCT
easat-5693	259	35	x1	x1	ADJ
easat-5693	259	36	)	)	PUNCT
easat-5693	259	37	use	use	NOUN
easat-5693	259	38	of	of	ADP
easat-5693	259	39	information	information	NOUN
easat-5693	259	40	technology	technology	NOUN
easat-5693	259	41	(	(	PUNCT
easat-5693	259	42	x2	x2	PROPN
easat-5693	259	43	)	)	PUNCT
easat-5693	259	44	0.769	0.769	NUM
easat-5693	259	45	management	management	NOUN
easat-5693	259	46	support	support	NOUN
easat-5693	259	47	(	(	PUNCT
easat-5693	259	48	x3	x3	ADJ
easat-5693	259	49	)	)	PUNCT
easat-5693	259	50	0.805	0.805	NUM
easat-5693	259	51	0.712	0.712	NUM
easat-5693	259	52	implementation	implementation	NOUN
easat-5693	259	53	of	of	ADP
easat-5693	259	54	guidelines	guideline	NOUN
easat-5693	259	55	(	(	PUNCT
easat-5693	259	56	x4	x4	PROPN
easat-5693	259	57	)	)	PUNCT
easat-5693	259	58	0.757	0.757	NUM
easat-5693	259	59	0.759	0.759	NUM
easat-5693	259	60	0.790	0.790	NUM
easat-5693	259	61	internal	internal	ADJ
easat-5693	259	62	audit	audit	NOUN
easat-5693	259	63	effectiveness	effectiveness	NOUN
easat-5693	259	64	in	in	ADP
easat-5693	259	65	fraud	fraud	NOUN
easat-5693	259	66	prevention	prevention	NOUN
easat-5693	259	67	and	and	CCONJ
easat-5693	259	68	detection	detection	NOUN
easat-5693	259	69	(	(	PUNCT
easat-5693	259	70	y	y	NOUN
easat-5693	259	71	)	)	PUNCT
easat-5693	259	72	0.745	0.745	NUM
easat-5693	259	73	0.632	0.632	NUM
easat-5693	259	74	0.777	0.777	NUM
easat-5693	259	75	0.880	0.880	NUM
easat-5693	259	76	table	table	NOUN
easat-5693	259	77	5	5	NUM
easat-5693	259	78	shows	show	VERB
easat-5693	259	79	that	that	SCONJ
easat-5693	259	80	the	the	DET
easat-5693	259	81	htmt	htmt	NOUN
easat-5693	259	82	value	value	NOUN
easat-5693	259	83	of	of	ADP
easat-5693	259	84	all	all	DET
easat-5693	259	85	variables	variable	NOUN
easat-5693	259	86	in	in	ADP
easat-5693	259	87	the	the	DET
easat-5693	259	88	pls	pls	PROPN
easat-5693	259	89	-	-	PUNCT
easat-5693	259	90	sem	sem	NOUN
easat-5693	259	91	outer	outer	ADJ
easat-5693	259	92	model	model	NOUN
easat-5693	259	93	<	<	X
easat-5693	259	94	0.90	0.90	NUM
easat-5693	259	95	,	,	PUNCT
easat-5693	259	96	so	so	SCONJ
easat-5693	259	97	it	it	PRON
easat-5693	259	98	can	can	AUX
easat-5693	259	99	be	be	AUX
easat-5693	259	100	concluded	conclude	VERB
easat-5693	259	101	that	that	SCONJ
easat-5693	259	102	discriminant	discriminant	ADJ
easat-5693	259	103	validity	validity	NOUN
easat-5693	259	104	is	be	AUX
easat-5693	259	105	met	meet	VERB
easat-5693	259	106	.	.	PUNCT
easat-5693	260	1	these	these	DET
easat-5693	260	2	results	result	NOUN
easat-5693	260	3	indicate	indicate	VERB
easat-5693	260	4	that	that	SCONJ
easat-5693	260	5	the	the	DET
easat-5693	260	6	variables	variable	NOUN
easat-5693	260	7	divide	divide	VERB
easat-5693	260	8	the	the	DET
easat-5693	260	9	variation	variation	NOUN
easat-5693	260	10	into	into	ADP
easat-5693	260	11	each	each	DET
easat-5693	260	12	indicator	indicator	NOUN
easat-5693	260	13	that	that	PRON
easat-5693	260	14	measures	measure	VERB
easat-5693	260	15	it	it	PRON
easat-5693	260	16	higher	high	ADJ
easat-5693	260	17	than	than	ADP
easat-5693	260	18	the	the	DET
easat-5693	260	19	other	other	ADJ
easat-5693	260	20	indicators	indicator	NOUN
easat-5693	260	21	[	[	X
easat-5693	260	22	48	48	NUM
easat-5693	260	23	]	]	PUNCT
easat-5693	260	24	.	.	PUNCT
easat-5693	261	1	furthermore	furthermore	ADV
easat-5693	261	2	,	,	PUNCT
easat-5693	261	3	the	the	DET
easat-5693	261	4	discriminant	discriminant	ADJ
easat-5693	261	5	validity	validity	NOUN
easat-5693	261	6	check	check	NOUN
easat-5693	261	7	was	be	AUX
easat-5693	261	8	carried	carry	VERB
easat-5693	261	9	out	out	ADP
easat-5693	261	10	with	with	ADP
easat-5693	261	11	fornell	fornell	PROPN
easat-5693	261	12	lacker	lacker	NOUN
easat-5693	261	13	.	.	PUNCT
easat-5693	262	1	the	the	DET
easat-5693	262	2	results	result	NOUN
easat-5693	262	3	of	of	ADP
easat-5693	262	4	the	the	DET
easat-5693	262	5	discriminant	discriminant	ADJ
easat-5693	262	6	validity	validity	NOUN
easat-5693	262	7	test	test	NOUN
easat-5693	262	8	with	with	ADP
easat-5693	262	9	fornell	fornell	ADJ
easat-5693	262	10	lacker	lacker	NOUN
easat-5693	262	11	on	on	ADP
easat-5693	262	12	the	the	DET
easat-5693	262	13	fourth	fourth	ADJ
easat-5693	262	14	estimated	estimate	VERB
easat-5693	262	15	pls	pls	PROPN
easat-5693	262	16	-	-	PUNCT
easat-5693	262	17	sem	sem	NOUN
easat-5693	262	18	measurement	measurement	NOUN
easat-5693	262	19	model	model	NOUN
easat-5693	262	20	can	can	AUX
easat-5693	262	21	be	be	AUX
easat-5693	262	22	described	describe	VERB
easat-5693	262	23	in	in	ADP
easat-5693	262	24	table	table	NOUN
easat-5693	262	25	6	6	NUM
easat-5693	262	26	.	.	X
easat-5693	262	27	1831	1831	NUM
easat-5693	263	1	edelweiss	edelweiss	PROPN
easat-5693	263	2	applied	apply	VERB
easat-5693	263	3	science	science	NOUN
easat-5693	263	4	and	and	CCONJ
easat-5693	263	5	technology	technology	NOUN
easat-5693	263	6	issn	issn	PROPN
easat-5693	263	7	:	:	PUNCT
easat-5693	263	8	2576	2576	NUM
easat-5693	263	9	-	-	SYM
easat-5693	263	10	8484	8484	NUM
easat-5693	263	11	vol	vol	NOUN
easat-5693	263	12	.	.	PROPN
easat-5693	264	1	9	9	NUM
easat-5693	264	2	,	,	PUNCT
easat-5693	264	3	no	no	INTJ
easat-5693	264	4	.	.	NOUN
easat-5693	265	1	3	3	NUM
easat-5693	265	2	:	:	SYM
easat-5693	265	3	1819	1819	NUM
easat-5693	265	4	-	-	SYM
easat-5693	265	5	1842	1842	NUM
easat-5693	265	6	,	,	PUNCT
easat-5693	265	7	2025	2025	NUM
easat-5693	265	8	doi	doi	NOUN
easat-5693	265	9	:	:	PUNCT
easat-5693	265	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	265	11	©	©	PROPN
easat-5693	265	12	2025	2025	NUM
easat-5693	265	13	by	by	ADP
easat-5693	265	14	the	the	DET
easat-5693	265	15	authors	author	NOUN
easat-5693	265	16	;	;	PUNCT
easat-5693	265	17	licensee	licensee	PROPN
easat-5693	265	18	learning	learn	VERB
easat-5693	265	19	gate	gate	NOUN
easat-5693	265	20	table	table	NOUN
easat-5693	265	21	6	6	NUM
easat-5693	265	22	.	.	PUNCT
easat-5693	266	1	discriminant	discriminant	ADJ
easat-5693	266	2	validity	validity	NOUN
easat-5693	266	3	test	test	NOUN
easat-5693	266	4	with	with	ADP
easat-5693	266	5	fornell	fornell	PROPN
easat-5693	266	6	lacker	lacker	NOUN
easat-5693	266	7	criteria	criterion	NOUN
easat-5693	266	8	on	on	ADP
easat-5693	266	9	pls	pls	PROPN
easat-5693	266	10	-	-	PUNCT
easat-5693	266	11	sem	sem	NOUN
easat-5693	266	12	outer	outer	ADJ
easat-5693	266	13	model	model	NOUN
easat-5693	266	14	(	(	PUNCT
easat-5693	266	15	n	n	NOUN
easat-5693	266	16	=	=	SYM
easat-5693	266	17	385	385	NUM
easat-5693	266	18	)	)	PUNCT
easat-5693	266	19	.	.	PUNCT
easat-5693	267	1	variables	variable	NOUN
easat-5693	267	2	audit	audit	NOUN
easat-5693	267	3	quality	quality	NOUN
easat-5693	267	4	(	(	PUNCT
easat-5693	267	5	x1	x1	ADJ
easat-5693	267	6	)	)	PUNCT
easat-5693	267	7	use	use	NOUN
easat-5693	267	8	of	of	ADP
easat-5693	267	9	information	information	NOUN
easat-5693	267	10	technology	technology	NOUN
easat-5693	267	11	(	(	PUNCT
easat-5693	267	12	x2	x2	NOUN
easat-5693	267	13	)	)	PUNCT
easat-5693	267	14	management	management	NOUN
easat-5693	267	15	support	support	NOUN
easat-5693	267	16	(	(	PUNCT
easat-5693	267	17	x3	x3	ADJ
easat-5693	267	18	)	)	PUNCT
easat-5693	267	19	implementation	implementation	NOUN
easat-5693	267	20	of	of	ADP
easat-5693	267	21	guidelines	guideline	NOUN
easat-5693	267	22	(	(	PUNCT
easat-5693	267	23	x4	x4	ADJ
easat-5693	267	24	)	)	PUNCT
easat-5693	267	25	internal	internal	ADJ
easat-5693	267	26	audit	audit	NOUN
easat-5693	267	27	effectiveness	effectiveness	NOUN
easat-5693	267	28	(	(	PUNCT
easat-5693	267	29	y	y	NOUN
easat-5693	267	30	)	)	PUNCT
easat-5693	267	31	audit	audit	NOUN
easat-5693	267	32	quality	quality	NOUN
easat-5693	267	33	(	(	PUNCT
easat-5693	267	34	x1	x1	PROPN
easat-5693	267	35	)	)	PUNCT
easat-5693	267	36	0.793	0.793	NUM
easat-5693	267	37	use	use	NOUN
easat-5693	267	38	of	of	ADP
easat-5693	267	39	information	information	NOUN
easat-5693	267	40	technology	technology	NOUN
easat-5693	267	41	(	(	PUNCT
easat-5693	267	42	x2	x2	PROPN
easat-5693	267	43	)	)	PUNCT
easat-5693	267	44	0.639	0.639	NUM
easat-5693	267	45	0.814	0.814	NUM
easat-5693	267	46	management	management	NOUN
easat-5693	267	47	support	support	NOUN
easat-5693	267	48	(	(	PUNCT
easat-5693	267	49	x3	x3	ADJ
easat-5693	267	50	)	)	PUNCT
easat-5693	267	51	0.737	0.737	NUM
easat-5693	267	52	0.597	0.597	NUM
easat-5693	267	53	0.879	0.879	NUM
easat-5693	267	54	implementation	implementation	NOUN
easat-5693	267	55	of	of	ADP
easat-5693	267	56	guidelines	guideline	NOUN
easat-5693	267	57	(	(	PUNCT
easat-5693	267	58	x4	x4	PROPN
easat-5693	267	59	)	)	PUNCT
easat-5693	267	60	0.708	0.708	NUM
easat-5693	267	61	0.643	0.643	NUM
easat-5693	267	62	0.742	0.742	NUM
easat-5693	267	63	0.835	0.835	NUM
easat-5693	267	64	internal	internal	ADJ
easat-5693	267	65	audit	audit	NOUN
easat-5693	267	66	effectiveness	effectiveness	NOUN
easat-5693	267	67	in	in	ADP
easat-5693	267	68	fraud	fraud	NOUN
easat-5693	267	69	prevention	prevention	NOUN
easat-5693	267	70	and	and	CCONJ
easat-5693	267	71	detection	detection	NOUN
easat-5693	267	72	(	(	PUNCT
easat-5693	267	73	y	y	NOUN
easat-5693	267	74	)	)	PUNCT
easat-5693	267	75	0.691	0.691	NUM
easat-5693	267	76	0.532	0.532	NUM
easat-5693	267	77	0.726	0.726	NUM
easat-5693	267	78	0.834	0.834	NUM
easat-5693	267	79	0.858	0.858	NUM
easat-5693	267	80	from	from	ADP
easat-5693	267	81	the	the	DET
easat-5693	267	82	results	result	NOUN
easat-5693	267	83	of	of	ADP
easat-5693	267	84	the	the	DET
easat-5693	267	85	analysis	analysis	NOUN
easat-5693	267	86	in	in	ADP
easat-5693	267	87	table	table	NOUN
easat-5693	267	88	6	6	NUM
easat-5693	267	89	,	,	PUNCT
easat-5693	267	90	it	it	PRON
easat-5693	267	91	is	be	AUX
easat-5693	267	92	concluded	conclude	VERB
easat-5693	267	93	that	that	SCONJ
easat-5693	267	94	the	the	DET
easat-5693	267	95	value	value	NOUN
easat-5693	267	96	of	of	ADP
easat-5693	267	97	discriminant	discriminant	ADJ
easat-5693	267	98	validity	validity	NOUN
easat-5693	267	99	with	with	ADP
easat-5693	267	100	the	the	DET
easat-5693	267	101	fornell	fornell	PROPN
easat-5693	267	102	lacker	lacker	NOUN
easat-5693	267	103	criterion	criterion	NOUN
easat-5693	267	104	is	be	AUX
easat-5693	267	105	met	meet	VERB
easat-5693	267	106	in	in	ADP
easat-5693	267	107	the	the	DET
easat-5693	267	108	measurement	measurement	NOUN
easat-5693	267	109	model	model	NOUN
easat-5693	267	110	(	(	PUNCT
easat-5693	267	111	outer	outer	ADJ
easat-5693	267	112	model	model	NOUN
easat-5693	267	113	)	)	PUNCT
easat-5693	267	114	pls	pls	NOUN
easat-5693	267	115	-	-	PUNCT
easat-5693	267	116	sem	sem	NOUN
easat-5693	267	117	this	this	DET
easat-5693	267	118	fourth	fourth	ADJ
easat-5693	267	119	estimate	estimate	NOUN
easat-5693	267	120	,	,	PUNCT
easat-5693	267	121	where	where	SCONJ
easat-5693	267	122	the	the	DET
easat-5693	267	123	ave	ave	PROPN
easat-5693	267	124	square	square	PROPN
easat-5693	267	125	root	root	NOUN
easat-5693	267	126	value	value	NOUN
easat-5693	267	127	for	for	ADP
easat-5693	267	128	all	all	DET
easat-5693	267	129	variables	variable	NOUN
easat-5693	267	130	is	be	AUX
easat-5693	267	131	greater	great	ADJ
easat-5693	267	132	than	than	ADP
easat-5693	267	133	the	the	DET
easat-5693	267	134	correlation	correlation	NOUN
easat-5693	267	135	value	value	NOUN
easat-5693	267	136	with	with	ADP
easat-5693	267	137	the	the	DET
easat-5693	267	138	dependent	dependent	ADJ
easat-5693	267	139	variable	variable	ADJ
easat-5693	267	140	audit	audit	NOUN
easat-5693	267	141	effectiveness	effectiveness	NOUN
easat-5693	267	142	in	in	ADP
easat-5693	267	143	fraud	fraud	NOUN
easat-5693	267	144	prevention	prevention	NOUN
easat-5693	267	145	and	and	CCONJ
easat-5693	267	146	detection	detection	NOUN
easat-5693	267	147	(	(	PUNCT
easat-5693	267	148	y	y	NOUN
easat-5693	267	149	)	)	PUNCT
easat-5693	267	150	,	,	PUNCT
easat-5693	267	151	which	which	PRON
easat-5693	267	152	is	be	AUX
easat-5693	267	153	0.834	0.834	NUM
easat-5693	267	154	.	.	PUNCT
easat-5693	268	1	4.4	4.4	NUM
easat-5693	268	2	.	.	PUNCT
easat-5693	269	1	inner	inner	ADJ
easat-5693	269	2	model	model	NOUN
easat-5693	269	3	evaluation	evaluation	NOUN
easat-5693	269	4	after	after	SCONJ
easat-5693	269	5	the	the	DET
easat-5693	269	6	estimated	estimate	VERB
easat-5693	269	7	model	model	NOUN
easat-5693	269	8	meets	meet	VERB
easat-5693	269	9	the	the	DET
easat-5693	269	10	outer	outer	ADJ
easat-5693	269	11	model	model	NOUN
easat-5693	269	12	criteria	criterion	NOUN
easat-5693	269	13	,	,	PUNCT
easat-5693	269	14	the	the	DET
easat-5693	269	15	next	next	ADJ
easat-5693	269	16	step	step	NOUN
easat-5693	269	17	is	be	AUX
easat-5693	269	18	to	to	PART
easat-5693	269	19	test	test	VERB
easat-5693	269	20	the	the	DET
easat-5693	269	21	inner	inner	ADJ
easat-5693	269	22	model	model	NOUN
easat-5693	269	23	.	.	PUNCT
easat-5693	270	1	inner	inner	ADJ
easat-5693	270	2	model	model	NOUN
easat-5693	270	3	evaluation	evaluation	NOUN
easat-5693	270	4	relates	relate	VERB
easat-5693	270	5	to	to	ADP
easat-5693	270	6	hypothesis	hypothesis	NOUN
easat-5693	270	7	testing	testing	NOUN
easat-5693	270	8	of	of	ADP
easat-5693	270	9	the	the	DET
easat-5693	270	10	influence	influence	NOUN
easat-5693	270	11	between	between	ADP
easat-5693	270	12	previously	previously	ADV
easat-5693	270	13	hypothesized	hypothesize	VERB
easat-5693	270	14	research	research	NOUN
easat-5693	270	15	variables	variable	NOUN
easat-5693	270	16	.	.	PUNCT
easat-5693	271	1	structural	structural	ADJ
easat-5693	271	2	model	model	NOUN
easat-5693	271	3	evaluation	evaluation	NOUN
easat-5693	271	4	is	be	AUX
easat-5693	271	5	carried	carry	VERB
easat-5693	271	6	out	out	ADP
easat-5693	271	7	by	by	ADP
easat-5693	271	8	checking	check	VERB
easat-5693	271	9	multicollinearity	multicollinearity	NOUN
easat-5693	271	10	with	with	ADP
easat-5693	271	11	inner	inner	ADJ
easat-5693	271	12	vif	vif	NOUN
easat-5693	271	13	,	,	PUNCT
easat-5693	271	14	checking	check	VERB
easat-5693	271	15	the	the	DET
easat-5693	271	16	test	test	NOUN
easat-5693	271	17	of	of	ADP
easat-5693	271	18	influence	influence	NOUN
easat-5693	271	19	between	between	ADP
easat-5693	271	20	variables	variable	NOUN
easat-5693	271	21	,	,	PUNCT
easat-5693	271	22	and	and	CCONJ
easat-5693	271	23	checking	check	VERB
easat-5693	271	24	the	the	DET
easat-5693	271	25	effect	effect	NOUN
easat-5693	271	26	size	size	NOUN
easat-5693	271	27	(	(	PUNCT
easat-5693	271	28	f	f	X
easat-5693	271	29	-	-	PUNCT
easat-5693	271	30	square	square	ADJ
easat-5693	271	31	)	)	PUNCT
easat-5693	271	32	test	test	NOUN
easat-5693	271	33	.	.	PUNCT
easat-5693	272	1	4.5	4.5	NUM
easat-5693	272	2	.	.	PUNCT
easat-5693	273	1	multicollinearity	multicollinearity	NOUN
easat-5693	273	2	check	check	NOUN
easat-5693	273	3	with	with	ADP
easat-5693	273	4	inner	inner	ADJ
easat-5693	273	5	vif	vif	NOUN
easat-5693	273	6	value	value	NOUN
easat-5693	273	7	multicollinearity	multicollinearity	NOUN
easat-5693	273	8	check	check	NOUN
easat-5693	273	9	is	be	AUX
easat-5693	273	10	known	know	VERB
easat-5693	273	11	by	by	ADP
easat-5693	273	12	looking	look	VERB
easat-5693	273	13	at	at	ADP
easat-5693	273	14	the	the	DET
easat-5693	273	15	tolerance	tolerance	NOUN
easat-5693	273	16	value	value	NOUN
easat-5693	273	17	and	and	CCONJ
easat-5693	273	18	with	with	ADP
easat-5693	273	19	inner	inner	ADJ
easat-5693	273	20	vif	vif	NOUN
easat-5693	273	21	where	where	SCONJ
easat-5693	273	22	the	the	DET
easat-5693	273	23	inner	inner	ADJ
easat-5693	273	24	vif	vif	NOUN
easat-5693	273	25	value	value	NOUN
easat-5693	273	26	<	<	X
easat-5693	273	27	5	5	NUM
easat-5693	273	28	indicates	indicate	VERB
easat-5693	273	29	no	no	DET
easat-5693	273	30	potential	potential	ADJ
easat-5693	273	31	multicollinearity	multicollinearity	NOUN
easat-5693	273	32	.	.	PUNCT
easat-5693	274	1	the	the	DET
easat-5693	274	2	results	result	NOUN
easat-5693	274	3	of	of	ADP
easat-5693	274	4	the	the	DET
easat-5693	274	5	inner	inner	ADJ
easat-5693	274	6	vif	vif	NOUN
easat-5693	274	7	test	test	NOUN
easat-5693	274	8	of	of	ADP
easat-5693	274	9	the	the	DET
easat-5693	274	10	pls	pls	PROPN
easat-5693	274	11	-	-	PUNCT
easat-5693	274	12	sem	sem	NOUN
easat-5693	274	13	structure	structure	NOUN
easat-5693	274	14	model	model	NOUN
easat-5693	274	15	(	(	PUNCT
easat-5693	274	16	inner	inner	ADJ
easat-5693	274	17	model	model	NOUN
easat-5693	274	18	)	)	PUNCT
easat-5693	274	19	can	can	AUX
easat-5693	274	20	be	be	AUX
easat-5693	274	21	explained	explain	VERB
easat-5693	274	22	in	in	ADP
easat-5693	274	23	table	table	NOUN
easat-5693	274	24	7	7	NUM
easat-5693	274	25	below	below	ADV
easat-5693	274	26	:	:	PUNCT
easat-5693	274	27	table	table	NOUN
easat-5693	274	28	7	7	NUM
easat-5693	274	29	.	.	PUNCT
easat-5693	274	30	inner	inner	ADJ
easat-5693	274	31	vif	vif	PROPN
easat-5693	274	32	test	test	NOUN
easat-5693	274	33	results	result	VERB
easat-5693	274	34	inner	inner	ADJ
easat-5693	274	35	model	model	NOUN
easat-5693	274	36	pls	pls	PROPN
easat-5693	274	37	-	-	PUNCT
easat-5693	274	38	sem	sem	NOUN
easat-5693	274	39	(	(	PUNCT
easat-5693	274	40	n	n	NOUN
easat-5693	274	41	=	=	SYM
easat-5693	274	42	385	385	NUM
easat-5693	274	43	)	)	PUNCT
easat-5693	274	44	.	.	PUNCT
easat-5693	275	1	variables	variable	NOUN
easat-5693	275	2	vif	vif	PROPN
easat-5693	275	3	audit	audit	PROPN
easat-5693	275	4	quality	quality	NOUN
easat-5693	275	5	(	(	PUNCT
easat-5693	275	6	x1	x1	PROPN
easat-5693	275	7	)	)	PUNCT
easat-5693	275	8	-	-	PUNCT
easat-5693	275	9	>	>	X
easat-5693	275	10	internal	internal	ADJ
easat-5693	275	11	audit	audit	NOUN
easat-5693	275	12	effectiveness	effectiveness	NOUN
easat-5693	275	13	(	(	PUNCT
easat-5693	275	14	y	y	NOUN
easat-5693	275	15	)	)	PUNCT
easat-5693	275	16	2.704	2.704	NUM
easat-5693	275	17	use	use	NOUN
easat-5693	275	18	of	of	ADP
easat-5693	275	19	information	information	NOUN
easat-5693	275	20	technology	technology	NOUN
easat-5693	275	21	(	(	PUNCT
easat-5693	275	22	x2	x2	PROPN
easat-5693	275	23	)	)	PUNCT
easat-5693	275	24	-	-	PUNCT
easat-5693	275	25	>	>	X
easat-5693	275	26	internal	internal	ADJ
easat-5693	275	27	audit	audit	NOUN
easat-5693	275	28	effectiveness	effectiveness	NOUN
easat-5693	275	29	(	(	PUNCT
easat-5693	275	30	y	y	NOUN
easat-5693	275	31	)	)	PUNCT
easat-5693	275	32	1.945	1.945	NUM
easat-5693	275	33	management	management	NOUN
easat-5693	275	34	support	support	NOUN
easat-5693	275	35	(	(	PUNCT
easat-5693	275	36	x3	x3	ADJ
easat-5693	275	37	)	)	PUNCT
easat-5693	275	38	-	-	PUNCT
easat-5693	275	39	>	>	X
easat-5693	275	40	internal	internal	ADJ
easat-5693	275	41	audit	audit	NOUN
easat-5693	275	42	effectiveness	effectiveness	NOUN
easat-5693	275	43	(	(	PUNCT
easat-5693	275	44	y	y	NOUN
easat-5693	275	45	)	)	PUNCT
easat-5693	275	46	2.809	2.809	NUM
easat-5693	275	47	implementation	implementation	NOUN
easat-5693	275	48	of	of	ADP
easat-5693	275	49	guidelines	guideline	NOUN
easat-5693	275	50	(	(	PUNCT
easat-5693	275	51	x4	x4	PROPN
easat-5693	275	52	)	)	PUNCT
easat-5693	275	53	-	-	PUNCT
easat-5693	275	54	>	>	X
easat-5693	275	55	internal	internal	ADJ
easat-5693	275	56	audit	audit	NOUN
easat-5693	275	57	effectiveness	effectiveness	NOUN
easat-5693	275	58	(	(	PUNCT
easat-5693	275	59	y	y	NOUN
easat-5693	275	60	)	)	PUNCT
easat-5693	275	61	2.764	2.764	NUM
easat-5693	275	62	based	base	VERB
easat-5693	275	63	on	on	ADP
easat-5693	275	64	the	the	DET
easat-5693	275	65	analysis	analysis	NOUN
easat-5693	275	66	results	result	NOUN
easat-5693	275	67	in	in	ADP
easat-5693	275	68	table	table	NOUN
easat-5693	275	69	7	7	NUM
easat-5693	275	70	above	above	ADV
easat-5693	275	71	,	,	PUNCT
easat-5693	275	72	it	it	PRON
easat-5693	275	73	can	can	AUX
easat-5693	275	74	be	be	AUX
easat-5693	275	75	seen	see	VERB
easat-5693	275	76	that	that	SCONJ
easat-5693	275	77	the	the	DET
easat-5693	275	78	inner	inner	ADJ
easat-5693	275	79	vif	vif	NOUN
easat-5693	275	80	value	value	NOUN
easat-5693	275	81	of	of	ADP
easat-5693	275	82	all	all	DET
easat-5693	275	83	variables	variable	NOUN
easat-5693	275	84	is	be	AUX
easat-5693	275	85	<	<	X
easat-5693	275	86	5	5	NUM
easat-5693	275	87	,	,	PUNCT
easat-5693	275	88	so	so	SCONJ
easat-5693	275	89	it	it	PRON
easat-5693	275	90	can	can	AUX
easat-5693	275	91	be	be	AUX
easat-5693	275	92	concluded	conclude	VERB
easat-5693	275	93	that	that	SCONJ
easat-5693	275	94	the	the	DET
easat-5693	275	95	multicollinearity	multicollinearity	NOUN
easat-5693	275	96	between	between	ADP
easat-5693	275	97	variables	variable	NOUN
easat-5693	275	98	is	be	AUX
easat-5693	275	99	low	low	ADJ
easat-5693	275	100	.	.	PUNCT
easat-5693	276	1	these	these	DET
easat-5693	276	2	results	result	NOUN
easat-5693	276	3	indicate	indicate	VERB
easat-5693	276	4	that	that	SCONJ
easat-5693	276	5	the	the	DET
easat-5693	276	6	estimated	estimate	VERB
easat-5693	276	7	parameters	parameter	NOUN
easat-5693	276	8	of	of	ADP
easat-5693	276	9	the	the	DET
easat-5693	276	10	resulting	result	VERB
easat-5693	276	11	pls	pls	PROPN
easat-5693	276	12	-	-	PUNCT
easat-5693	276	13	sem	sem	NOUN
easat-5693	276	14	model	model	NOUN
easat-5693	276	15	are	be	AUX
easat-5693	276	16	acceptable	acceptable	ADJ
easat-5693	276	17	or	or	CCONJ
easat-5693	276	18	the	the	DET
easat-5693	276	19	estimated	estimate	VERB
easat-5693	276	20	parameters	parameter	NOUN
easat-5693	276	21	of	of	ADP
easat-5693	276	22	the	the	DET
easat-5693	276	23	pls	pls	PROPN
easat-5693	276	24	-	-	PUNCT
easat-5693	276	25	sem	sem	NOUN
easat-5693	276	26	model	model	NOUN
easat-5693	276	27	are	be	AUX
easat-5693	276	28	unbiased	unbiased	ADJ
easat-5693	276	29	[	[	X
easat-5693	276	30	49	49	NUM
easat-5693	276	31	]	]	PUNCT
easat-5693	276	32	.	.	PUNCT
easat-5693	277	1	4.6	4.6	NUM
easat-5693	277	2	.	.	PUNCT
easat-5693	277	3	examination	examination	NOUN
easat-5693	277	4	of	of	ADP
easat-5693	277	5	influence	influence	NOUN
easat-5693	277	6	testing	testing	NOUN
easat-5693	277	7	between	between	ADP
easat-5693	277	8	variables	variable	NOUN
easat-5693	277	9	(	(	PUNCT
easat-5693	277	10	hypothesis	hypothesis	NOUN
easat-5693	277	11	testing	testing	NOUN
easat-5693	277	12	)	)	PUNCT
easat-5693	277	13	examination	examination	NOUN
easat-5693	277	14	of	of	ADP
easat-5693	277	15	the	the	DET
easat-5693	277	16	effect	effect	NOUN
easat-5693	277	17	between	between	ADP
easat-5693	277	18	variables	variable	NOUN
easat-5693	277	19	(	(	PUNCT
easat-5693	277	20	hypothesis	hypothesis	NOUN
easat-5693	277	21	testing	testing	NOUN
easat-5693	277	22	)	)	PUNCT
easat-5693	277	23	where	where	SCONJ
easat-5693	277	24	if	if	SCONJ
easat-5693	277	25	the	the	DET
easat-5693	277	26	p	p	NOUN
easat-5693	277	27	-	-	PUNCT
easat-5693	277	28	value	value	NOUN
easat-5693	277	29	<	<	NOUN
easat-5693	277	30	0.05	0.05	NUM
easat-5693	277	31	then	then	ADV
easat-5693	277	32	the	the	DET
easat-5693	277	33	effect	effect	NOUN
easat-5693	277	34	between	between	ADP
easat-5693	277	35	variables	variable	NOUN
easat-5693	277	36	is	be	AUX
easat-5693	277	37	significant	significant	ADJ
easat-5693	277	38	.	.	PUNCT
easat-5693	278	1	this	this	DET
easat-5693	278	2	study	study	NOUN
easat-5693	278	3	uses	use	VERB
easat-5693	278	4	a	a	DET
easat-5693	278	5	two	two	NUM
easat-5693	278	6	-	-	PUNCT
easat-5693	278	7	way	way	NOUN
easat-5693	278	8	hypothesis	hypothesis	NOUN
easat-5693	278	9	test	test	NOUN
easat-5693	278	10	(	(	PUNCT
easat-5693	278	11	two	two	NUM
easat-5693	278	12	tailed	tailed	ADJ
easat-5693	278	13	test	test	NOUN
easat-5693	278	14	)	)	PUNCT
easat-5693	278	15	where	where	SCONJ
easat-5693	278	16	if	if	SCONJ
easat-5693	278	17	the	the	DET
easat-5693	278	18	t	t	PROPN
easat-5693	278	19	statistical	statistical	ADJ
easat-5693	278	20	value	value	NOUN
easat-5693	278	21	>	>	X
easat-5693	278	22	1.96	1.96	NUM
easat-5693	278	23	then	then	ADV
easat-5693	278	24	the	the	DET
easat-5693	278	25	influence	influence	NOUN
easat-5693	278	26	between	between	ADP
easat-5693	278	27	variables	variable	NOUN
easat-5693	278	28	is	be	AUX
easat-5693	278	29	significant	significant	ADJ
easat-5693	278	30	.	.	PUNCT
easat-5693	279	1	the	the	DET
easat-5693	279	2	results	result	NOUN
easat-5693	279	3	of	of	ADP
easat-5693	279	4	hypothesis	hypothesis	NOUN
easat-5693	279	5	testing	testing	NOUN
easat-5693	279	6	with	with	ADP
easat-5693	279	7	the	the	DET
easat-5693	279	8	two	two	NUM
easat-5693	279	9	-	-	PUNCT
easat-5693	279	10	tailed	tail	VERB
easat-5693	279	11	t	t	NOUN
easat-5693	279	12	-	-	PUNCT
easat-5693	279	13	test	test	NOUN
easat-5693	279	14	on	on	ADP
easat-5693	279	15	the	the	DET
easat-5693	279	16	pls	pls	PROPN
easat-5693	279	17	-	-	PUNCT
easat-5693	279	18	sem	sem	NOUN
easat-5693	279	19	inner	inner	ADJ
easat-5693	279	20	model	model	NOUN
easat-5693	279	21	construct	construct	NOUN
easat-5693	279	22	can	can	AUX
easat-5693	279	23	be	be	AUX
easat-5693	279	24	described	describe	VERB
easat-5693	279	25	in	in	ADP
easat-5693	279	26	table	table	NOUN
easat-5693	279	27	8	8	NUM
easat-5693	279	28	below	below	ADV
easat-5693	279	29	:	:	PUNCT
easat-5693	279	30	1832	1832	NUM
easat-5693	279	31	edelweiss	edelweiss	PROPN
easat-5693	279	32	applied	apply	VERB
easat-5693	279	33	science	science	NOUN
easat-5693	279	34	and	and	CCONJ
easat-5693	279	35	technology	technology	NOUN
easat-5693	279	36	issn	issn	PROPN
easat-5693	279	37	:	:	PUNCT
easat-5693	279	38	2576	2576	NUM
easat-5693	279	39	-	-	SYM
easat-5693	279	40	8484	8484	NUM
easat-5693	279	41	vol	vol	NOUN
easat-5693	279	42	.	.	PROPN
easat-5693	280	1	9	9	NUM
easat-5693	280	2	,	,	PUNCT
easat-5693	280	3	no	no	INTJ
easat-5693	280	4	.	.	NOUN
easat-5693	281	1	3	3	NUM
easat-5693	281	2	:	:	SYM
easat-5693	281	3	1819	1819	NUM
easat-5693	281	4	-	-	SYM
easat-5693	281	5	1842	1842	NUM
easat-5693	281	6	,	,	PUNCT
easat-5693	281	7	2025	2025	NUM
easat-5693	281	8	doi	doi	NOUN
easat-5693	281	9	:	:	PUNCT
easat-5693	281	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	281	11	©	©	PROPN
easat-5693	281	12	2025	2025	NUM
easat-5693	281	13	by	by	ADP
easat-5693	281	14	the	the	DET
easat-5693	281	15	authors	author	NOUN
easat-5693	281	16	;	;	PUNCT
easat-5693	281	17	licensee	licensee	PROPN
easat-5693	281	18	learning	learn	VERB
easat-5693	281	19	gate	gate	NOUN
easat-5693	281	20	table	table	NOUN
easat-5693	281	21	8	8	NUM
easat-5693	281	22	.	.	PUNCT
easat-5693	281	23	hypothesis	hypothesis	NOUN
easat-5693	281	24	test	test	NOUN
easat-5693	281	25	on	on	ADP
easat-5693	281	26	inner	inner	ADJ
easat-5693	281	27	model	model	NOUN
easat-5693	281	28	pls	pls	PROPN
easat-5693	281	29	-	-	PUNCT
easat-5693	281	30	sem	sem	NOUN
easat-5693	281	31	(	(	PUNCT
easat-5693	281	32	n	n	NOUN
easat-5693	281	33	=	=	SYM
easat-5693	281	34	385	385	NUM
easat-5693	281	35	)	)	PUNCT
easat-5693	281	36	.	.	PUNCT
easat-5693	282	1	variables	variable	NOUN
easat-5693	282	2	original	original	ADJ
easat-5693	282	3	sample	sample	NOUN
easat-5693	282	4	(	(	PUNCT
easat-5693	282	5	o	o	NOUN
easat-5693	282	6	)	)	PUNCT
easat-5693	282	7	sample	sample	NOUN
easat-5693	282	8	mean	mean	NOUN
easat-5693	282	9	(	(	PUNCT
easat-5693	282	10	m	m	NOUN
easat-5693	282	11	)	)	PUNCT
easat-5693	282	12	standard	standard	ADJ
easat-5693	282	13	deviation	deviation	NOUN
easat-5693	282	14	(	(	PUNCT
easat-5693	282	15	stdev	stdev	NOUN
easat-5693	282	16	)	)	PUNCT
easat-5693	282	17	t	t	PROPN
easat-5693	282	18	statistics	statistic	NOUN
easat-5693	282	19	(	(	PUNCT
easat-5693	282	20	|o	|o	NOUN
easat-5693	282	21	/	/	SYM
easat-5693	282	22	stdev|	stdev|	NOUN
easat-5693	282	23	)	)	PUNCT
easat-5693	282	24	p	p	NOUN
easat-5693	282	25	-	-	PUNCT
easat-5693	282	26	values	value	NOUN
easat-5693	282	27	internal	internal	ADJ
easat-5693	282	28	audit	audit	NOUN
easat-5693	282	29	quality	quality	NOUN
easat-5693	282	30	(	(	PUNCT
easat-5693	282	31	x1	x1	PROPN
easat-5693	282	32	)	)	PUNCT
easat-5693	282	33	-	-	PUNCT
easat-5693	282	34	>	>	X
easat-5693	282	35	internal	internal	ADJ
easat-5693	282	36	audit	audit	NOUN
easat-5693	282	37	effectiveness	effectiveness	NOUN
easat-5693	282	38	in	in	ADP
easat-5693	282	39	fraud	fraud	NOUN
easat-5693	282	40	prevention	prevention	NOUN
easat-5693	282	41	and	and	CCONJ
easat-5693	282	42	detection	detection	NOUN
easat-5693	282	43	(	(	PUNCT
easat-5693	282	44	y	y	NOUN
easat-5693	282	45	)	)	PUNCT
easat-5693	282	46	0.156	0.156	NUM
easat-5693	282	47	0.158	0.158	NUM
easat-5693	282	48	0.071	0.071	NUM
easat-5693	282	49	2.185	2.185	NUM
easat-5693	282	50	0.029	0.029	NUM
easat-5693	282	51	use	use	NOUN
easat-5693	282	52	of	of	ADP
easat-5693	282	53	information	information	NOUN
easat-5693	282	54	technology	technology	NOUN
easat-5693	282	55	(	(	PUNCT
easat-5693	282	56	x2	x2	PROPN
easat-5693	282	57	)	)	PUNCT
easat-5693	282	58	-	-	PUNCT
easat-5693	282	59	>	>	X
easat-5693	282	60	internal	internal	ADJ
easat-5693	282	61	audit	audit	NOUN
easat-5693	282	62	effectiveness	effectiveness	NOUN
easat-5693	282	63	in	in	ADP
easat-5693	282	64	fraud	fraud	NOUN
easat-5693	282	65	prevention	prevention	NOUN
easat-5693	282	66	and	and	CCONJ
easat-5693	282	67	detection	detection	NOUN
easat-5693	282	68	(	(	PUNCT
easat-5693	282	69	y	y	NOUN
easat-5693	282	70	)	)	PUNCT
easat-5693	282	71	-0.095	-0.095	NUM
easat-5693	282	72	-0.084	-0.084	PUNCT
easat-5693	283	1	0.064	0.064	NUM
easat-5693	283	2	1.480	1.480	NUM
easat-5693	283	3	0.139	0.139	NUM
easat-5693	283	4	management	management	NOUN
easat-5693	283	5	support	support	NOUN
easat-5693	283	6	(	(	PUNCT
easat-5693	283	7	x3	x3	ADJ
easat-5693	283	8	)	)	PUNCT
easat-5693	283	9	internal	internal	ADJ
easat-5693	283	10	audit	audit	NOUN
easat-5693	283	11	effectiveness	effectiveness	NOUN
easat-5693	283	12	in	in	ADP
easat-5693	283	13	fraud	fraud	NOUN
easat-5693	283	14	prevention	prevention	NOUN
easat-5693	283	15	and	and	CCONJ
easat-5693	283	16	detection	detection	NOUN
easat-5693	283	17	(	(	PUNCT
easat-5693	283	18	y	y	NOUN
easat-5693	283	19	)	)	PUNCT
easat-5693	283	20	0.191	0.191	NUM
easat-5693	283	21	0.178	0.178	NUM
easat-5693	283	22	0.081	0.081	NUM
easat-5693	283	23	2.347	2.347	NUM
easat-5693	283	24	0.019	0.019	NUM
easat-5693	283	25	guideline	guideline	NOUN
easat-5693	283	26	implementation	implementation	NOUN
easat-5693	283	27	(	(	PUNCT
easat-5693	283	28	x4	x4	PROPN
easat-5693	283	29	)	)	PUNCT
easat-5693	283	30	-	-	PUNCT
easat-5693	283	31	>	>	X
easat-5693	283	32	internal	internal	ADJ
easat-5693	283	33	audit	audit	NOUN
easat-5693	283	34	effectiveness	effectiveness	NOUN
easat-5693	283	35	in	in	ADP
easat-5693	283	36	fraud	fraud	NOUN
easat-5693	283	37	prevention	prevention	NOUN
easat-5693	283	38	and	and	CCONJ
easat-5693	283	39	detection	detection	NOUN
easat-5693	283	40	(	(	PUNCT
easat-5693	283	41	y	y	NOUN
easat-5693	283	42	)	)	PUNCT
easat-5693	283	43	0.642	0.642	NUM
easat-5693	283	44	0.645	0.645	NUM
easat-5693	283	45	0.076	0.076	NUM
easat-5693	283	46	8.467	8.467	NUM
easat-5693	283	47	0.0005	0.0005	NUM
easat-5693	283	48	based	base	VERB
easat-5693	283	49	on	on	ADP
easat-5693	283	50	the	the	DET
easat-5693	283	51	results	result	NOUN
easat-5693	283	52	of	of	ADP
easat-5693	283	53	hypothesis	hypothesis	NOUN
easat-5693	283	54	testing	test	VERB
easat-5693	283	55	analysis	analysis	NOUN
easat-5693	283	56	with	with	ADP
easat-5693	283	57	two	two	NUM
easat-5693	283	58	-	-	PUNCT
easat-5693	283	59	tailed	tail	VERB
easat-5693	283	60	t	t	NOUN
easat-5693	283	61	-	-	PUNCT
easat-5693	283	62	test	test	NOUN
easat-5693	283	63	in	in	ADP
easat-5693	283	64	table	table	NOUN
easat-5693	283	65	8	8	NUM
easat-5693	283	66	,	,	PUNCT
easat-5693	283	67	the	the	DET
easat-5693	283	68	following	follow	VERB
easat-5693	283	69	results	result	NOUN
easat-5693	283	70	can	can	AUX
easat-5693	283	71	be	be	AUX
easat-5693	283	72	concluded	conclude	VERB
easat-5693	283	73	:	:	PUNCT
easat-5693	283	74	1	1	X
easat-5693	283	75	.	.	PUNCT
easat-5693	283	76	the	the	DET
easat-5693	283	77	first	first	ADJ
easat-5693	283	78	hypothesis	hypothesis	NOUN
easat-5693	283	79	(	(	PUNCT
easat-5693	283	80	h1	h1	PROPN
easat-5693	283	81	)	)	PUNCT
easat-5693	283	82	is	be	AUX
easat-5693	283	83	accepted	accept	VERB
easat-5693	283	84	,	,	PUNCT
easat-5693	283	85	namely	namely	ADV
easat-5693	283	86	that	that	SCONJ
easat-5693	283	87	there	there	PRON
easat-5693	283	88	is	be	VERB
easat-5693	283	89	a	a	DET
easat-5693	283	90	significant	significant	ADJ
easat-5693	283	91	effect	effect	NOUN
easat-5693	283	92	of	of	ADP
easat-5693	283	93	internal	internal	ADJ
easat-5693	283	94	audit	audit	NOUN
easat-5693	283	95	quality	quality	NOUN
easat-5693	283	96	(	(	PUNCT
easat-5693	283	97	x1	x1	PROPN
easat-5693	283	98	)	)	PUNCT
easat-5693	283	99	on	on	ADP
easat-5693	283	100	the	the	DET
easat-5693	283	101	effectiveness	effectiveness	NOUN
easat-5693	283	102	of	of	ADP
easat-5693	283	103	internal	internal	ADJ
easat-5693	283	104	audit	audit	NOUN
easat-5693	283	105	in	in	ADP
easat-5693	283	106	preventing	prevent	VERB
easat-5693	283	107	and	and	CCONJ
easat-5693	283	108	detecting	detect	VERB
easat-5693	283	109	fraud	fraud	NOUN
easat-5693	283	110	(	(	PUNCT
easat-5693	283	111	y	y	NOUN
easat-5693	283	112	)	)	PUNCT
easat-5693	283	113	with	with	ADP
easat-5693	283	114	a	a	DET
easat-5693	283	115	path	path	NOUN
easat-5693	283	116	coefficient	coefficient	NOUN
easat-5693	283	117	value	value	NOUN
easat-5693	283	118	=	=	SYM
easat-5693	283	119	0.156	0.156	NUM
easat-5693	283	120	,	,	PUNCT
easat-5693	283	121	t	t	NOUN
easat-5693	283	122	-	-	PUNCT
easat-5693	283	123	statistic	statistic	NOUN
easat-5693	283	124	=	=	NOUN
easat-5693	283	125	2.185	2.185	NUM
easat-5693	283	126	(	(	PUNCT
easat-5693	283	127	t	t	NOUN
easat-5693	283	128	-	-	PUNCT
easat-5693	283	129	statistic	statistic	NOUN
easat-5693	283	130	>	>	X
easat-5693	283	131	1.96	1.96	NUM
easat-5693	283	132	)	)	PUNCT
easat-5693	283	133	,	,	PUNCT
easat-5693	283	134	p	p	NOUN
easat-5693	283	135	-	-	PUNCT
easat-5693	283	136	value	value	NOUN
easat-5693	283	137	=	=	NOUN
easat-5693	283	138	0.024	0.024	NUM
easat-5693	283	139	(	(	PUNCT
easat-5693	283	140	p	p	NOUN
easat-5693	283	141	-	-	PUNCT
easat-5693	283	142	value	value	NOUN
easat-5693	283	143	<	<	NOUN
easat-5693	283	144	0.05	0.05	NUM
easat-5693	283	145	)	)	PUNCT
easat-5693	283	146	.	.	PUNCT
easat-5693	284	1	2	2	X
easat-5693	284	2	.	.	X
easat-5693	284	3	the	the	DET
easat-5693	284	4	second	second	ADJ
easat-5693	284	5	hypothesis	hypothesis	NOUN
easat-5693	284	6	(	(	PUNCT
easat-5693	284	7	h2	h2	NOUN
easat-5693	284	8	)	)	PUNCT
easat-5693	284	9	is	be	AUX
easat-5693	284	10	rejected	reject	VERB
easat-5693	284	11	where	where	SCONJ
easat-5693	284	12	there	there	PRON
easat-5693	284	13	is	be	VERB
easat-5693	284	14	no	no	DET
easat-5693	284	15	significant	significant	ADJ
easat-5693	284	16	effect	effect	NOUN
easat-5693	284	17	of	of	ADP
easat-5693	284	18	the	the	DET
easat-5693	284	19	use	use	NOUN
easat-5693	284	20	of	of	ADP
easat-5693	284	21	information	information	NOUN
easat-5693	284	22	technology	technology	NOUN
easat-5693	284	23	(	(	PUNCT
easat-5693	284	24	x2	x2	PROPN
easat-5693	284	25	)	)	PUNCT
easat-5693	284	26	on	on	ADP
easat-5693	284	27	the	the	DET
easat-5693	284	28	effectiveness	effectiveness	NOUN
easat-5693	284	29	of	of	ADP
easat-5693	284	30	internal	internal	ADJ
easat-5693	284	31	audit	audit	NOUN
easat-5693	284	32	in	in	ADP
easat-5693	284	33	preventing	prevent	VERB
easat-5693	284	34	and	and	CCONJ
easat-5693	284	35	detecting	detect	VERB
easat-5693	284	36	fraud	fraud	NOUN
easat-5693	284	37	(	(	PUNCT
easat-5693	284	38	y	y	NOUN
easat-5693	284	39	)	)	PUNCT
easat-5693	284	40	with	with	ADP
easat-5693	284	41	a	a	DET
easat-5693	284	42	path	path	NOUN
easat-5693	284	43	coefficient	coefficient	NOUN
easat-5693	284	44	value	value	NOUN
easat-5693	284	45	=	=	SYM
easat-5693	284	46	-0.095	-0.095	PROPN
easat-5693	284	47	,	,	PUNCT
easat-5693	284	48	t	t	NOUN
easat-5693	284	49	-	-	PUNCT
easat-5693	284	50	statistic	statistic	NOUN
easat-5693	284	51	=	=	PUNCT
easat-5693	284	52	1.480	1.480	NUM
easat-5693	284	53	(	(	PUNCT
easat-5693	284	54	t	t	NOUN
easat-5693	284	55	-	-	PUNCT
easat-5693	284	56	statistic	statistic	NOUN
easat-5693	284	57	<	<	X
easat-5693	284	58	1.96	1.96	NUM
easat-5693	284	59	)	)	PUNCT
easat-5693	284	60	,	,	PUNCT
easat-5693	284	61	p	p	NOUN
easat-5693	284	62	-	-	PUNCT
easat-5693	284	63	value	value	NOUN
easat-5693	284	64	=	=	NOUN
easat-5693	284	65	0.139	0.139	NUM
easat-5693	284	66	(	(	PUNCT
easat-5693	284	67	p	p	NOUN
easat-5693	284	68	-	-	PUNCT
easat-5693	284	69	value	value	NOUN
easat-5693	284	70	>	>	NOUN
easat-5693	284	71	0.05	0.05	NUM
easat-5693	284	72	)	)	PUNCT
easat-5693	284	73	.	.	PUNCT
easat-5693	285	1	3	3	X
easat-5693	285	2	.	.	X
easat-5693	285	3	the	the	DET
easat-5693	285	4	third	third	ADJ
easat-5693	285	5	hypothesis	hypothesis	NOUN
easat-5693	285	6	(	(	PUNCT
easat-5693	285	7	h3	h3	NOUN
easat-5693	285	8	)	)	PUNCT
easat-5693	285	9	is	be	AUX
easat-5693	285	10	accepted	accept	VERB
easat-5693	285	11	,	,	PUNCT
easat-5693	285	12	namely	namely	ADV
easat-5693	285	13	that	that	SCONJ
easat-5693	285	14	there	there	PRON
easat-5693	285	15	is	be	VERB
easat-5693	285	16	a	a	DET
easat-5693	285	17	significant	significant	ADJ
easat-5693	285	18	effect	effect	NOUN
easat-5693	285	19	of	of	ADP
easat-5693	285	20	management	management	NOUN
easat-5693	285	21	support	support	NOUN
easat-5693	285	22	(	(	PUNCT
easat-5693	285	23	x3	x3	ADJ
easat-5693	285	24	)	)	PUNCT
easat-5693	285	25	on	on	ADP
easat-5693	285	26	the	the	DET
easat-5693	285	27	effectiveness	effectiveness	NOUN
easat-5693	285	28	of	of	ADP
easat-5693	285	29	internal	internal	ADJ
easat-5693	285	30	audit	audit	NOUN
easat-5693	285	31	in	in	ADP
easat-5693	285	32	preventing	prevent	VERB
easat-5693	285	33	and	and	CCONJ
easat-5693	285	34	detecting	detect	VERB
easat-5693	285	35	fraud	fraud	NOUN
easat-5693	285	36	(	(	PUNCT
easat-5693	285	37	y	y	NOUN
easat-5693	285	38	)	)	PUNCT
easat-5693	285	39	with	with	ADP
easat-5693	285	40	a	a	DET
easat-5693	285	41	path	path	NOUN
easat-5693	285	42	coefficient	coefficient	NOUN
easat-5693	285	43	value	value	NOUN
easat-5693	285	44	=	=	SYM
easat-5693	285	45	0.191	0.191	NUM
easat-5693	285	46	,	,	PUNCT
easat-5693	285	47	t	t	NOUN
easat-5693	285	48	-	-	PUNCT
easat-5693	285	49	statistic	statistic	NOUN
easat-5693	285	50	=	=	SYM
easat-5693	285	51	2.347	2.347	NUM
easat-5693	285	52	(	(	PUNCT
easat-5693	285	53	t	t	NOUN
easat-5693	285	54	-	-	PUNCT
easat-5693	285	55	statistic	statistic	NOUN
easat-5693	285	56	>	>	X
easat-5693	285	57	1.96	1.96	NUM
easat-5693	285	58	)	)	PUNCT
easat-5693	285	59	,	,	PUNCT
easat-5693	285	60	p	p	NOUN
easat-5693	285	61	-	-	PUNCT
easat-5693	285	62	value	value	NOUN
easat-5693	285	63	=	=	NOUN
easat-5693	285	64	0.019	0.019	NUM
easat-5693	285	65	(	(	PUNCT
easat-5693	285	66	p	p	NOUN
easat-5693	285	67	-	-	PUNCT
easat-5693	285	68	value	value	NOUN
easat-5693	285	69	<	<	NOUN
easat-5693	285	70	0.05	0.05	NUM
easat-5693	285	71	)	)	PUNCT
easat-5693	285	72	.	.	PUNCT
easat-5693	286	1	4	4	X
easat-5693	286	2	.	.	X
easat-5693	286	3	the	the	DET
easat-5693	286	4	fourth	fourth	ADJ
easat-5693	286	5	hypothesis	hypothesis	NOUN
easat-5693	286	6	(	(	PUNCT
easat-5693	286	7	h4	h4	PROPN
easat-5693	286	8	)	)	PUNCT
easat-5693	286	9	is	be	AUX
easat-5693	286	10	accepted	accept	VERB
easat-5693	286	11	,	,	PUNCT
easat-5693	286	12	namely	namely	ADV
easat-5693	286	13	that	that	SCONJ
easat-5693	286	14	there	there	PRON
easat-5693	286	15	is	be	VERB
easat-5693	286	16	a	a	DET
easat-5693	286	17	significant	significant	ADJ
easat-5693	286	18	effect	effect	NOUN
easat-5693	286	19	of	of	ADP
easat-5693	286	20	implementing	implement	VERB
easat-5693	286	21	guidelines	guideline	NOUN
easat-5693	286	22	(	(	PUNCT
easat-5693	286	23	x4	x4	PROPN
easat-5693	286	24	)	)	PUNCT
easat-5693	286	25	on	on	ADP
easat-5693	286	26	the	the	DET
easat-5693	286	27	effectiveness	effectiveness	NOUN
easat-5693	286	28	of	of	ADP
easat-5693	286	29	internal	internal	ADJ
easat-5693	286	30	audit	audit	NOUN
easat-5693	286	31	in	in	ADP
easat-5693	286	32	preventing	prevent	VERB
easat-5693	286	33	and	and	CCONJ
easat-5693	286	34	detecting	detect	VERB
easat-5693	286	35	fraud	fraud	NOUN
easat-5693	286	36	(	(	PUNCT
easat-5693	286	37	y	y	NOUN
easat-5693	286	38	)	)	PUNCT
easat-5693	286	39	with	with	ADP
easat-5693	286	40	a	a	DET
easat-5693	286	41	path	path	NOUN
easat-5693	286	42	coefficient	coefficient	NOUN
easat-5693	286	43	value	value	NOUN
easat-5693	286	44	=	=	PUNCT
easat-5693	286	45	0.642	0.642	NUM
easat-5693	286	46	,	,	PUNCT
easat-5693	286	47	t	t	NOUN
easat-5693	286	48	-	-	PUNCT
easat-5693	286	49	statistic	statistic	NOUN
easat-5693	286	50	=	=	SYM
easat-5693	286	51	8.467	8.467	NUM
easat-5693	286	52	(	(	PUNCT
easat-5693	286	53	t	t	NOUN
easat-5693	286	54	-	-	PUNCT
easat-5693	286	55	statistic	statistic	NOUN
easat-5693	286	56	>	>	X
easat-5693	286	57	1.96	1.96	NUM
easat-5693	286	58	)	)	PUNCT
easat-5693	286	59	,	,	PUNCT
easat-5693	286	60	p	p	NOUN
easat-5693	286	61	-	-	PUNCT
easat-5693	286	62	value	value	NOUN
easat-5693	286	63	=	=	NOUN
easat-5693	286	64	0.0005	0.0005	NUM
easat-5693	286	65	(	(	PUNCT
easat-5693	286	66	p	p	NOUN
easat-5693	286	67	-	-	PUNCT
easat-5693	286	68	value	value	NOUN
easat-5693	286	69	<	<	NOUN
easat-5693	286	70	0.05	0.05	NUM
easat-5693	286	71	)	)	PUNCT
easat-5693	286	72	.	.	PUNCT
easat-5693	287	1	4.7	4.7	NUM
easat-5693	287	2	.	.	PUNCT
easat-5693	287	3	effect	effect	NOUN
easat-5693	287	4	size	size	NOUN
easat-5693	287	5	(	(	PUNCT
easat-5693	287	6	f	f	X
easat-5693	287	7	-	-	PUNCT
easat-5693	287	8	square	square	ADJ
easat-5693	287	9	)	)	PUNCT
easat-5693	287	10	test	test	NOUN
easat-5693	287	11	check	check	NOUN
easat-5693	287	12	furthermore	furthermore	ADV
easat-5693	287	13	,	,	PUNCT
easat-5693	287	14	to	to	PART
easat-5693	287	15	see	see	VERB
easat-5693	287	16	the	the	DET
easat-5693	287	17	effect	effect	NOUN
easat-5693	287	18	of	of	ADP
easat-5693	287	19	variables	variable	NOUN
easat-5693	287	20	at	at	ADP
easat-5693	287	21	the	the	DET
easat-5693	287	22	structural	structural	ADJ
easat-5693	287	23	level	level	NOUN
easat-5693	287	24	,	,	PUNCT
easat-5693	287	25	the	the	DET
easat-5693	287	26	effect	effect	NOUN
easat-5693	287	27	size	size	NOUN
easat-5693	287	28	(	(	PUNCT
easat-5693	287	29	f	f	X
easat-5693	287	30	-	-	PUNCT
easat-5693	287	31	square	square	NOUN
easat-5693	287	32	)	)	PUNCT
easat-5693	287	33	can	can	AUX
easat-5693	287	34	be	be	AUX
easat-5693	287	35	used	use	VERB
easat-5693	287	36	where	where	SCONJ
easat-5693	287	37	the	the	DET
easat-5693	287	38	f	f	PROPN
easat-5693	287	39	-	-	PUNCT
easat-5693	287	40	square	square	ADJ
easat-5693	287	41	value	value	NOUN
easat-5693	287	42	can	can	AUX
easat-5693	287	43	be	be	AUX
easat-5693	287	44	interpreted	interpret	VERB
easat-5693	287	45	as	as	ADP
easat-5693	287	46	low	low	ADJ
easat-5693	287	47	influence	influence	NOUN
easat-5693	287	48	(	(	PUNCT
easat-5693	287	49	f	f	X
easat-5693	287	50	-	-	PUNCT
easat-5693	287	51	square	square	ADJ
easat-5693	287	52	=	=	NOUN
easat-5693	287	53	0.02	0.02	NUM
easat-5693	287	54	)	)	PUNCT
easat-5693	287	55	,	,	PUNCT
easat-5693	287	56	moderate	moderate	ADJ
easat-5693	287	57	influence	influence	NOUN
easat-5693	287	58	(	(	PUNCT
easat-5693	287	59	f	f	X
easat-5693	287	60	-	-	PUNCT
easat-5693	287	61	square	square	ADJ
easat-5693	287	62	=	=	NOUN
easat-5693	287	63	0.15	0.15	NUM
easat-5693	287	64	)	)	PUNCT
easat-5693	287	65	,	,	PUNCT
easat-5693	287	66	and	and	CCONJ
easat-5693	287	67	high	high	ADJ
easat-5693	287	68	influence	influence	NOUN
easat-5693	287	69	(	(	PUNCT
easat-5693	287	70	f	f	X
easat-5693	287	71	-	-	PUNCT
easat-5693	287	72	square	square	ADJ
easat-5693	287	73	=	=	NOUN
easat-5693	287	74	0.35	0.35	NUM
easat-5693	287	75	)	)	PUNCT
easat-5693	287	76	.	.	PUNCT
easat-5693	288	1	(	(	PUNCT
easat-5693	288	2	hair	hair	NOUN
easat-5693	288	3	et	et	PROPN
easat-5693	288	4	al	al	PROPN
easat-5693	288	5	.	.	PROPN
easat-5693	288	6	2022	2022	NUM
easat-5693	288	7	)	)	PUNCT
easat-5693	288	8	.	.	PUNCT
easat-5693	289	1	the	the	DET
easat-5693	289	2	results	result	NOUN
easat-5693	289	3	of	of	ADP
easat-5693	289	4	the	the	DET
easat-5693	289	5	pls	pls	PROPN
easat-5693	289	6	-	-	PUNCT
easat-5693	289	7	sem	sem	NOUN
easat-5693	289	8	inner	inner	ADJ
easat-5693	289	9	model	model	NOUN
easat-5693	289	10	f	f	PROPN
easat-5693	289	11	-	-	PUNCT
easat-5693	289	12	square	square	ADJ
easat-5693	289	13	test	test	NOUN
easat-5693	289	14	can	can	AUX
easat-5693	289	15	be	be	AUX
easat-5693	289	16	seen	see	VERB
easat-5693	289	17	in	in	ADP
easat-5693	289	18	table	table	NOUN
easat-5693	289	19	9	9	NUM
easat-5693	289	20	below	below	ADV
easat-5693	289	21	:	:	PUNCT
easat-5693	289	22	table	table	NOUN
easat-5693	289	23	9	9	NUM
easat-5693	289	24	.	.	PUNCT
easat-5693	289	25	fsquare	fsquare	PROPN
easat-5693	289	26	test	test	NOUN
easat-5693	289	27	on	on	ADP
easat-5693	289	28	pls	pls	PROPN
easat-5693	289	29	-	-	PUNCT
easat-5693	289	30	sem	sem	NOUN
easat-5693	289	31	inner	inner	ADJ
easat-5693	289	32	model	model	NOUN
easat-5693	289	33	(	(	PUNCT
easat-5693	289	34	n	n	NOUN
easat-5693	289	35	=	=	SYM
easat-5693	289	36	385	385	NUM
easat-5693	289	37	)	)	PUNCT
easat-5693	289	38	.	.	PUNCT
easat-5693	290	1	variables	variable	NOUN
easat-5693	290	2	f	f	X
easat-5693	290	3	-	-	PUNCT
easat-5693	290	4	square	square	ADJ
easat-5693	290	5	x1	x1	ADJ
easat-5693	290	6	audit	audit	NOUN
easat-5693	290	7	quality	quality	NOUN
easat-5693	290	8	-	-	PUNCT
easat-5693	290	9	>	>	X
easat-5693	290	10	y	y	PROPN
easat-5693	290	11	internal	internal	ADJ
easat-5693	290	12	audit	audit	NOUN
easat-5693	290	13	effectiveness	effectiveness	NOUN
easat-5693	290	14	0.033	0.033	NUM
easat-5693	290	15	x2	x2	PROPN
easat-5693	290	16	information	information	NOUN
easat-5693	290	17	technology	technology	NOUN
easat-5693	290	18	use	use	NOUN
easat-5693	290	19	-	-	PUNCT
easat-5693	290	20	>	>	X
easat-5693	290	21	y	y	PROPN
easat-5693	290	22	internal	internal	ADJ
easat-5693	290	23	audit	audit	NOUN
easat-5693	290	24	effectiveness	effectiveness	NOUN
easat-5693	290	25	0.017	0.017	NUM
easat-5693	290	26	x3	x3	ADJ
easat-5693	290	27	management	management	NOUN
easat-5693	290	28	support	support	NOUN
easat-5693	290	29	-	-	PUNCT
easat-5693	290	30	>	>	X
easat-5693	290	31	y	y	PROPN
easat-5693	290	32	internal	internal	ADJ
easat-5693	290	33	audit	audit	NOUN
easat-5693	290	34	effectiveness	effectiveness	NOUN
easat-5693	290	35	0.049	0.049	NUM
easat-5693	290	36	x4	x4	ADJ
easat-5693	290	37	implementation	implementation	NOUN
easat-5693	290	38	of	of	ADP
easat-5693	290	39	the	the	DET
easat-5693	290	40	code	code	NOUN
easat-5693	290	41	-	-	PUNCT
easat-5693	290	42	>	>	X
easat-5693	290	43	y	y	PROPN
easat-5693	290	44	internal	internal	ADJ
easat-5693	290	45	audit	audit	NOUN
easat-5693	290	46	effectiveness	effectiveness	NOUN
easat-5693	290	47	0.557	0.557	NUM
easat-5693	290	48	based	base	VERB
easat-5693	290	49	on	on	ADP
easat-5693	290	50	the	the	DET
easat-5693	290	51	analysis	analysis	NOUN
easat-5693	290	52	of	of	ADP
easat-5693	290	53	the	the	DET
easat-5693	290	54	fsquare	fsquare	NOUN
easat-5693	290	55	test	test	NOUN
easat-5693	290	56	results	result	NOUN
easat-5693	290	57	on	on	ADP
easat-5693	290	58	the	the	DET
easat-5693	290	59	pls	pls	PROPN
easat-5693	290	60	-	-	PUNCT
easat-5693	290	61	sem	sem	NOUN
easat-5693	290	62	inner	inner	ADJ
easat-5693	290	63	model	model	NOUN
easat-5693	290	64	in	in	ADP
easat-5693	290	65	table	table	NOUN
easat-5693	290	66	9	9	NUM
easat-5693	290	67	,	,	PUNCT
easat-5693	290	68	the	the	DET
easat-5693	290	69	following	follow	VERB
easat-5693	290	70	results	result	NOUN
easat-5693	290	71	can	can	AUX
easat-5693	290	72	be	be	AUX
easat-5693	290	73	concluded	conclude	VERB
easat-5693	290	74	:	:	PUNCT
easat-5693	291	1	1	1	X
easat-5693	291	2	.	.	X
easat-5693	291	3	the	the	DET
easat-5693	291	4	effect	effect	NOUN
easat-5693	291	5	of	of	ADP
easat-5693	291	6	audit	audit	NOUN
easat-5693	291	7	quality	quality	NOUN
easat-5693	291	8	(	(	PUNCT
easat-5693	291	9	x1	x1	PROPN
easat-5693	291	10	)	)	PUNCT
easat-5693	291	11	on	on	ADP
easat-5693	291	12	the	the	DET
easat-5693	291	13	effectiveness	effectiveness	NOUN
easat-5693	291	14	of	of	ADP
easat-5693	291	15	internal	internal	ADJ
easat-5693	291	16	audit	audit	NOUN
easat-5693	291	17	in	in	ADP
easat-5693	291	18	preventing	prevent	VERB
easat-5693	291	19	and	and	CCONJ
easat-5693	291	20	detecting	detect	VERB
easat-5693	291	21	fraud	fraud	NOUN
easat-5693	291	22	(	(	PUNCT
easat-5693	291	23	y	y	NOUN
easat-5693	291	24	)	)	PUNCT
easat-5693	291	25	at	at	ADP
easat-5693	291	26	the	the	DET
easat-5693	291	27	structural	structural	ADJ
easat-5693	291	28	level	level	NOUN
easat-5693	291	29	has	have	VERB
easat-5693	291	30	an	an	DET
easat-5693	291	31	effect	effect	NOUN
easat-5693	291	32	size	size	NOUN
easat-5693	291	33	(	(	PUNCT
easat-5693	291	34	f	f	X
easat-5693	291	35	-	-	PUNCT
easat-5693	291	36	square	square	ADJ
easat-5693	291	37	)	)	PUNCT
easat-5693	291	38	value	value	NOUN
easat-5693	291	39	of	of	ADP
easat-5693	291	40	0.033	0.033	NUM
easat-5693	291	41	which	which	PRON
easat-5693	291	42	is	be	AUX
easat-5693	291	43	classified	classify	VERB
easat-5693	291	44	as	as	ADP
easat-5693	291	45	a	a	DET
easat-5693	291	46	low	low	ADJ
easat-5693	291	47	influence	influence	NOUN
easat-5693	291	48	.	.	PUNCT
easat-5693	292	1	1833	1833	NUM
easat-5693	292	2	edelweiss	edelweiss	PROPN
easat-5693	292	3	applied	apply	VERB
easat-5693	292	4	science	science	NOUN
easat-5693	292	5	and	and	CCONJ
easat-5693	292	6	technology	technology	NOUN
easat-5693	292	7	issn	issn	PROPN
easat-5693	292	8	:	:	PUNCT
easat-5693	292	9	2576	2576	NUM
easat-5693	292	10	-	-	SYM
easat-5693	292	11	8484	8484	NUM
easat-5693	292	12	vol	vol	NOUN
easat-5693	292	13	.	.	PROPN
easat-5693	293	1	9	9	NUM
easat-5693	293	2	,	,	PUNCT
easat-5693	293	3	no	no	INTJ
easat-5693	293	4	.	.	NOUN
easat-5693	294	1	3	3	NUM
easat-5693	294	2	:	:	SYM
easat-5693	294	3	1819	1819	NUM
easat-5693	294	4	-	-	SYM
easat-5693	294	5	1842	1842	NUM
easat-5693	294	6	,	,	PUNCT
easat-5693	294	7	2025	2025	NUM
easat-5693	294	8	doi	doi	NOUN
easat-5693	294	9	:	:	PUNCT
easat-5693	294	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	294	11	©	©	PROPN
easat-5693	294	12	2025	2025	NUM
easat-5693	294	13	by	by	ADP
easat-5693	294	14	the	the	DET
easat-5693	294	15	authors	author	NOUN
easat-5693	294	16	;	;	PUNCT
easat-5693	294	17	licensee	licensee	PROPN
easat-5693	294	18	learning	learning	NOUN
easat-5693	294	19	gate	gate	NOUN
easat-5693	294	20	2	2	NUM
easat-5693	294	21	.	.	PUNCT
easat-5693	295	1	the	the	DET
easat-5693	295	2	effect	effect	NOUN
easat-5693	295	3	of	of	ADP
easat-5693	295	4	the	the	DET
easat-5693	295	5	use	use	NOUN
easat-5693	295	6	of	of	ADP
easat-5693	295	7	information	information	NOUN
easat-5693	295	8	technology	technology	NOUN
easat-5693	295	9	(	(	PUNCT
easat-5693	295	10	x2	x2	PROPN
easat-5693	295	11	)	)	PUNCT
easat-5693	295	12	on	on	ADP
easat-5693	295	13	the	the	DET
easat-5693	295	14	effectiveness	effectiveness	NOUN
easat-5693	295	15	of	of	ADP
easat-5693	295	16	internal	internal	ADJ
easat-5693	295	17	audit	audit	NOUN
easat-5693	295	18	in	in	ADP
easat-5693	295	19	preventing	prevent	VERB
easat-5693	295	20	and	and	CCONJ
easat-5693	295	21	detecting	detect	VERB
easat-5693	295	22	fraud	fraud	NOUN
easat-5693	295	23	(	(	PUNCT
easat-5693	295	24	y	y	NOUN
easat-5693	295	25	)	)	PUNCT
easat-5693	295	26	at	at	ADP
easat-5693	295	27	the	the	DET
easat-5693	295	28	structural	structural	ADJ
easat-5693	295	29	level	level	NOUN
easat-5693	295	30	has	have	VERB
easat-5693	295	31	an	an	DET
easat-5693	295	32	effect	effect	NOUN
easat-5693	295	33	size	size	NOUN
easat-5693	295	34	(	(	PUNCT
easat-5693	295	35	f	f	X
easat-5693	295	36	-	-	PUNCT
easat-5693	295	37	square	square	ADJ
easat-5693	295	38	)	)	PUNCT
easat-5693	295	39	value	value	NOUN
easat-5693	295	40	of	of	ADP
easat-5693	295	41	0.017	0.017	NUM
easat-5693	295	42	which	which	PRON
easat-5693	295	43	is	be	AUX
easat-5693	295	44	classified	classify	VERB
easat-5693	295	45	as	as	ADP
easat-5693	295	46	a	a	DET
easat-5693	295	47	very	very	ADV
easat-5693	295	48	low	low	ADJ
easat-5693	295	49	or	or	CCONJ
easat-5693	295	50	negligible	negligible	ADJ
easat-5693	295	51	effect	effect	NOUN
easat-5693	295	52	.	.	PUNCT
easat-5693	296	1	3	3	X
easat-5693	296	2	.	.	X
easat-5693	296	3	the	the	DET
easat-5693	296	4	effect	effect	NOUN
easat-5693	296	5	of	of	ADP
easat-5693	296	6	management	management	NOUN
easat-5693	296	7	support	support	NOUN
easat-5693	296	8	(	(	PUNCT
easat-5693	296	9	x3	x3	ADJ
easat-5693	296	10	)	)	PUNCT
easat-5693	296	11	on	on	ADP
easat-5693	296	12	the	the	DET
easat-5693	296	13	effectiveness	effectiveness	NOUN
easat-5693	296	14	of	of	ADP
easat-5693	296	15	internal	internal	ADJ
easat-5693	296	16	audit	audit	NOUN
easat-5693	296	17	in	in	ADP
easat-5693	296	18	preventing	prevent	VERB
easat-5693	296	19	and	and	CCONJ
easat-5693	296	20	detecting	detect	VERB
easat-5693	296	21	fraud	fraud	NOUN
easat-5693	296	22	(	(	PUNCT
easat-5693	296	23	y	y	NOUN
easat-5693	296	24	)	)	PUNCT
easat-5693	296	25	at	at	ADP
easat-5693	296	26	the	the	DET
easat-5693	296	27	structural	structural	ADJ
easat-5693	296	28	level	level	NOUN
easat-5693	296	29	has	have	VERB
easat-5693	296	30	an	an	DET
easat-5693	296	31	effect	effect	NOUN
easat-5693	296	32	size	size	NOUN
easat-5693	296	33	(	(	PUNCT
easat-5693	296	34	f	f	X
easat-5693	296	35	-	-	PUNCT
easat-5693	296	36	square	square	ADJ
easat-5693	296	37	)	)	PUNCT
easat-5693	296	38	value	value	NOUN
easat-5693	296	39	of	of	ADP
easat-5693	296	40	0.049	0.049	NUM
easat-5693	296	41	which	which	PRON
easat-5693	296	42	is	be	AUX
easat-5693	296	43	classified	classify	VERB
easat-5693	296	44	as	as	ADP
easat-5693	296	45	a	a	DET
easat-5693	296	46	low	low	ADJ
easat-5693	296	47	influence	influence	NOUN
easat-5693	296	48	.	.	PUNCT
easat-5693	297	1	4	4	X
easat-5693	297	2	.	.	X
easat-5693	297	3	the	the	DET
easat-5693	297	4	effect	effect	NOUN
easat-5693	297	5	of	of	ADP
easat-5693	297	6	implementing	implement	VERB
easat-5693	297	7	guidelines	guideline	NOUN
easat-5693	297	8	(	(	PUNCT
easat-5693	297	9	x4	x4	PROPN
easat-5693	297	10	)	)	PUNCT
easat-5693	297	11	on	on	ADP
easat-5693	297	12	the	the	DET
easat-5693	297	13	effectiveness	effectiveness	NOUN
easat-5693	297	14	of	of	ADP
easat-5693	297	15	internal	internal	ADJ
easat-5693	297	16	audit	audit	NOUN
easat-5693	297	17	in	in	ADP
easat-5693	297	18	preventing	prevent	VERB
easat-5693	297	19	and	and	CCONJ
easat-5693	297	20	detecting	detect	VERB
easat-5693	297	21	fraud	fraud	NOUN
easat-5693	297	22	(	(	PUNCT
easat-5693	297	23	y	y	NOUN
easat-5693	297	24	)	)	PUNCT
easat-5693	297	25	at	at	ADP
easat-5693	297	26	the	the	DET
easat-5693	297	27	structural	structural	ADJ
easat-5693	297	28	level	level	NOUN
easat-5693	297	29	has	have	VERB
easat-5693	297	30	an	an	DET
easat-5693	297	31	effect	effect	NOUN
easat-5693	297	32	size	size	NOUN
easat-5693	297	33	(	(	PUNCT
easat-5693	297	34	f	f	X
easat-5693	297	35	-	-	PUNCT
easat-5693	297	36	square	square	ADJ
easat-5693	297	37	)	)	PUNCT
easat-5693	297	38	value	value	NOUN
easat-5693	297	39	of	of	ADP
easat-5693	297	40	0.557	0.557	NUM
easat-5693	297	41	which	which	PRON
easat-5693	297	42	is	be	AUX
easat-5693	297	43	classified	classify	VERB
easat-5693	297	44	as	as	ADP
easat-5693	297	45	a	a	DET
easat-5693	297	46	very	very	ADV
easat-5693	297	47	high	high	ADJ
easat-5693	297	48	influence	influence	NOUN
easat-5693	297	49	.	.	PUNCT
easat-5693	298	1	4.8	4.8	NUM
easat-5693	298	2	.	.	PUNCT
easat-5693	298	3	evaluation	evaluation	NOUN
easat-5693	298	4	of	of	ADP
easat-5693	298	5	goodness	goodness	NOUN
easat-5693	298	6	and	and	CCONJ
easat-5693	298	7	fit	fit	NOUN
easat-5693	298	8	of	of	ADP
easat-5693	298	9	the	the	DET
easat-5693	298	10	model	model	NOUN
easat-5693	298	11	pls	pls	PROPN
easat-5693	298	12	-	-	PUNCT
easat-5693	298	13	sem	sem	NOUN
easat-5693	298	14	analysis	analysis	NOUN
easat-5693	298	15	is	be	AUX
easat-5693	298	16	a	a	DET
easat-5693	298	17	variance	variance	NOUN
easat-5693	298	18	-	-	PUNCT
easat-5693	298	19	based	base	VERB
easat-5693	298	20	sem	sem	ADJ
easat-5693	298	21	analysis	analysis	NOUN
easat-5693	298	22	with	with	ADP
easat-5693	298	23	the	the	DET
easat-5693	298	24	aim	aim	NOUN
easat-5693	298	25	of	of	ADP
easat-5693	298	26	testing	testing	NOUN
easat-5693	298	27	model	model	NOUN
easat-5693	298	28	theory	theory	NOUN
easat-5693	298	29	that	that	PRON
easat-5693	298	30	focuses	focus	VERB
easat-5693	298	31	on	on	ADP
easat-5693	298	32	prediction	prediction	NOUN
easat-5693	298	33	studies	study	NOUN
easat-5693	298	34	.	.	PUNCT
easat-5693	299	1	to	to	PART
easat-5693	299	2	show	show	VERB
easat-5693	299	3	this	this	PRON
easat-5693	299	4	,	,	PUNCT
easat-5693	299	5	several	several	ADJ
easat-5693	299	6	measures	measure	NOUN
easat-5693	299	7	were	be	AUX
easat-5693	299	8	developed	develop	VERB
easat-5693	299	9	to	to	PART
easat-5693	299	10	declare	declare	VERB
easat-5693	299	11	the	the	DET
easat-5693	299	12	proposed	propose	VERB
easat-5693	299	13	pls	pls	PROPN
easat-5693	299	14	model	model	NOUN
easat-5693	299	15	acceptable	acceptable	ADJ
easat-5693	299	16	.	.	PUNCT
easat-5693	300	1	some	some	PRON
easat-5693	300	2	of	of	ADP
easat-5693	300	3	the	the	DET
easat-5693	300	4	measures	measure	NOUN
easat-5693	300	5	used	use	VERB
easat-5693	300	6	are	be	AUX
easat-5693	300	7	r	r	NOUN
easat-5693	300	8	-	-	ADJ
easat-5693	300	9	square	square	ADJ
easat-5693	300	10	,	,	PUNCT
easat-5693	300	11	q	q	ADJ
easat-5693	300	12	-	-	PUNCT
easat-5693	300	13	square	square	ADJ
easat-5693	300	14	predict	predict	NOUN
easat-5693	300	15	,	,	PUNCT
easat-5693	300	16	srmr	srmr	PROPN
easat-5693	300	17	and	and	CCONJ
easat-5693	300	18	pls	pls	AUX
easat-5693	300	19	predict	predict	VERB
easat-5693	300	20	[	[	X
easat-5693	300	21	49	49	NUM
easat-5693	300	22	]	]	PUNCT
easat-5693	300	23	.	.	PUNCT
easat-5693	301	1	4.9	4.9	NUM
easat-5693	301	2	.	.	PUNCT
easat-5693	301	3	coeffient	coeffient	ADJ
easat-5693	301	4	of	of	ADP
easat-5693	301	5	determination	determination	NOUN
easat-5693	301	6	(	(	PUNCT
easat-5693	301	7	rsquare	rsquare	NOUN
easat-5693	301	8	)	)	PUNCT
easat-5693	301	9	test	test	NOUN
easat-5693	301	10	the	the	DET
easat-5693	301	11	r	r	NOUN
easat-5693	301	12	-	-	PUNCT
easat-5693	301	13	square	square	ADJ
easat-5693	301	14	statistical	statistical	ADJ
easat-5693	301	15	measure	measure	NOUN
easat-5693	301	16	illustrates	illustrate	VERB
easat-5693	301	17	the	the	DET
easat-5693	301	18	amount	amount	NOUN
easat-5693	301	19	of	of	ADP
easat-5693	301	20	variation	variation	NOUN
easat-5693	301	21	in	in	ADP
easat-5693	301	22	endogenous	endogenous	ADJ
easat-5693	301	23	variables	variable	NOUN
easat-5693	301	24	that	that	PRON
easat-5693	301	25	can	can	AUX
easat-5693	301	26	be	be	AUX
easat-5693	301	27	explained	explain	VERB
easat-5693	301	28	by	by	ADP
easat-5693	301	29	other	other	ADJ
easat-5693	301	30	exogenous	exogenous	ADJ
easat-5693	301	31	or	or	CCONJ
easat-5693	301	32	endogenous	endogenous	ADJ
easat-5693	301	33	variables	variable	NOUN
easat-5693	301	34	in	in	ADP
easat-5693	301	35	the	the	DET
easat-5693	301	36	model	model	NOUN
easat-5693	301	37	.	.	PUNCT
easat-5693	302	1	according	accord	VERB
easat-5693	302	2	to	to	ADP
easat-5693	302	3	chin	chin	NOUN
easat-5693	302	4	[	[	X
easat-5693	302	5	50	50	NUM
easat-5693	302	6	]	]	PUNCT
easat-5693	302	7	the	the	DET
easat-5693	302	8	qualitative	qualitative	ADJ
easat-5693	302	9	interpretation	interpretation	NOUN
easat-5693	302	10	value	value	NOUN
easat-5693	302	11	of	of	ADP
easat-5693	302	12	r	r	NOUN
easat-5693	302	13	-	-	PUNCT
easat-5693	302	14	square	square	NOUN
easat-5693	302	15	is	be	AUX
easat-5693	302	16	0.19	0.19	NUM
easat-5693	302	17	(	(	PUNCT
easat-5693	302	18	low	low	ADJ
easat-5693	302	19	influence	influence	NOUN
easat-5693	302	20	)	)	PUNCT
easat-5693	302	21	,	,	PUNCT
easat-5693	302	22	0.33	0.33	NUM
easat-5693	302	23	(	(	PUNCT
easat-5693	302	24	moderate	moderate	ADJ
easat-5693	302	25	influence	influence	NOUN
easat-5693	302	26	)	)	PUNCT
easat-5693	302	27	,	,	PUNCT
easat-5693	302	28	and	and	CCONJ
easat-5693	302	29	0.66	0.66	NUM
easat-5693	302	30	(	(	PUNCT
easat-5693	302	31	high	high	ADJ
easat-5693	302	32	influence	influence	NOUN
easat-5693	302	33	)	)	PUNCT
easat-5693	302	34	.	.	PUNCT
easat-5693	303	1	the	the	DET
easat-5693	303	2	results	result	NOUN
easat-5693	303	3	of	of	ADP
easat-5693	303	4	the	the	DET
easat-5693	303	5	r	r	NOUN
easat-5693	303	6	-	-	PUNCT
easat-5693	303	7	square	square	ADJ
easat-5693	303	8	test	test	NOUN
easat-5693	303	9	on	on	ADP
easat-5693	303	10	the	the	DET
easat-5693	303	11	pls	pls	PROPN
easat-5693	303	12	-	-	PUNCT
easat-5693	303	13	sem	sem	NOUN
easat-5693	303	14	inner	inner	ADJ
easat-5693	303	15	model	model	NOUN
easat-5693	303	16	are	be	AUX
easat-5693	303	17	depicted	depict	VERB
easat-5693	303	18	in	in	ADP
easat-5693	303	19	table	table	NOUN
easat-5693	303	20	10	10	NUM
easat-5693	303	21	below	below	ADV
easat-5693	303	22	:	:	PUNCT
easat-5693	303	23	table	table	NOUN
easat-5693	303	24	10	10	NUM
easat-5693	303	25	.	.	PUNCT
easat-5693	304	1	r	r	X
easat-5693	304	2	-	-	PUNCT
easat-5693	304	3	square	square	ADJ
easat-5693	304	4	test	test	NOUN
easat-5693	304	5	on	on	ADP
easat-5693	304	6	pls	pls	PROPN
easat-5693	304	7	-	-	PUNCT
easat-5693	304	8	sem	sem	NOUN
easat-5693	304	9	inner	inner	ADJ
easat-5693	304	10	model	model	NOUN
easat-5693	304	11	(	(	PUNCT
easat-5693	304	12	n	n	NOUN
easat-5693	304	13	=	=	SYM
easat-5693	304	14	385	385	NUM
easat-5693	304	15	)	)	PUNCT
easat-5693	304	16	.	.	PUNCT
easat-5693	305	1	variables	variable	NOUN
easat-5693	305	2	r	r	NOUN
easat-5693	305	3	-	-	PUNCT
easat-5693	305	4	square	square	ADJ
easat-5693	305	5	adjusted	adjusted	ADJ
easat-5693	305	6	r	r	NOUN
easat-5693	305	7	-	-	PUNCT
easat-5693	305	8	square	square	ADJ
easat-5693	305	9	internal	internal	ADJ
easat-5693	305	10	audit	audit	NOUN
easat-5693	305	11	effectiveness	effectiveness	NOUN
easat-5693	305	12	(	(	PUNCT
easat-5693	305	13	y	y	NOUN
easat-5693	305	14	)	)	PUNCT
easat-5693	305	15	0.732	0.732	NUM
easat-5693	305	16	0.729	0.729	NUM
easat-5693	305	17	table	table	NOUN
easat-5693	305	18	10	10	NUM
easat-5693	305	19	shows	show	VERB
easat-5693	305	20	the	the	DET
easat-5693	305	21	r	r	NOUN
easat-5693	305	22	-	-	PUNCT
easat-5693	305	23	square	square	ADJ
easat-5693	305	24	value	value	NOUN
easat-5693	305	25	in	in	ADP
easat-5693	305	26	the	the	DET
easat-5693	305	27	pls	pls	PROPN
easat-5693	305	28	-	-	PUNCT
easat-5693	305	29	sem	sem	NOUN
easat-5693	305	30	inner	inner	ADJ
easat-5693	305	31	model	model	NOUN
easat-5693	305	32	is	be	AUX
easat-5693	305	33	0.732	0.732	NUM
easat-5693	305	34	,	,	PUNCT
easat-5693	305	35	so	so	SCONJ
easat-5693	305	36	it	it	PRON
easat-5693	305	37	can	can	AUX
easat-5693	305	38	be	be	AUX
easat-5693	305	39	concluded	conclude	VERB
easat-5693	305	40	that	that	SCONJ
easat-5693	305	41	the	the	DET
easat-5693	305	42	joint	joint	ADJ
easat-5693	305	43	influence	influence	NOUN
easat-5693	305	44	of	of	ADP
easat-5693	305	45	audit	audit	NOUN
easat-5693	305	46	quality	quality	NOUN
easat-5693	305	47	(	(	PUNCT
easat-5693	305	48	x1	x1	PROPN
easat-5693	305	49	)	)	PUNCT
easat-5693	305	50	,	,	PUNCT
easat-5693	305	51	use	use	NOUN
easat-5693	305	52	of	of	ADP
easat-5693	305	53	information	information	NOUN
easat-5693	305	54	technology	technology	NOUN
easat-5693	305	55	(	(	PUNCT
easat-5693	305	56	x2	x2	PROPN
easat-5693	305	57	)	)	PUNCT
easat-5693	305	58	,	,	PUNCT
easat-5693	305	59	management	management	NOUN
easat-5693	305	60	support	support	NOUN
easat-5693	305	61	(	(	PUNCT
easat-5693	305	62	x3	x3	ADJ
easat-5693	305	63	)	)	PUNCT
easat-5693	305	64	and	and	CCONJ
easat-5693	305	65	implementation	implementation	NOUN
easat-5693	305	66	of	of	ADP
easat-5693	305	67	guidelines	guideline	NOUN
easat-5693	305	68	(	(	PUNCT
easat-5693	305	69	x4	x4	PROPN
easat-5693	305	70	)	)	PUNCT
easat-5693	305	71	on	on	ADP
easat-5693	305	72	the	the	DET
easat-5693	305	73	effectiveness	effectiveness	NOUN
easat-5693	305	74	of	of	ADP
easat-5693	305	75	internal	internal	ADJ
easat-5693	305	76	audit	audit	NOUN
easat-5693	305	77	in	in	ADP
easat-5693	305	78	fraud	fraud	NOUN
easat-5693	305	79	prevention	prevention	NOUN
easat-5693	305	80	and	and	CCONJ
easat-5693	305	81	detection	detection	NOUN
easat-5693	305	82	(	(	PUNCT
easat-5693	305	83	y	y	NOUN
easat-5693	305	84	)	)	PUNCT
easat-5693	305	85	is	be	AUX
easat-5693	305	86	73.2	73.2	NUM
easat-5693	305	87	%	%	NOUN
easat-5693	305	88	(	(	PUNCT
easat-5693	305	89	high	high	ADJ
easat-5693	305	90	influence	influence	NOUN
easat-5693	305	91	)	)	PUNCT
easat-5693	305	92	.	.	PUNCT
easat-5693	306	1	4.10	4.10	NUM
easat-5693	306	2	.	.	PUNCT
easat-5693	307	1	predictive	predictive	ADJ
easat-5693	307	2	relevance	relevance	NOUN
easat-5693	307	3	test	test	NOUN
easat-5693	307	4	(	(	PUNCT
easat-5693	307	5	q	q	ADJ
easat-5693	307	6	-	-	ADJ
easat-5693	307	7	square	square	ADJ
easat-5693	307	8	predict	predict	NOUN
easat-5693	307	9	)	)	PUNCT
easat-5693	307	10	the	the	DET
easat-5693	307	11	predictive	predictive	ADJ
easat-5693	307	12	relevance	relevance	NOUN
easat-5693	307	13	(	(	PUNCT
easat-5693	307	14	q	q	ADJ
easat-5693	307	15	-	-	ADJ
easat-5693	307	16	square	square	ADJ
easat-5693	307	17	predict	predict	NOUN
easat-5693	307	18	)	)	PUNCT
easat-5693	307	19	test	test	NOUN
easat-5693	307	20	is	be	AUX
easat-5693	307	21	a	a	DET
easat-5693	307	22	form	form	NOUN
easat-5693	307	23	of	of	ADP
easat-5693	307	24	validity	validity	NOUN
easat-5693	307	25	in	in	ADP
easat-5693	307	26	pls	pls	PROPN
easat-5693	307	27	to	to	PART
easat-5693	307	28	state	state	VERB
easat-5693	307	29	the	the	DET
easat-5693	307	30	suitability	suitability	NOUN
easat-5693	307	31	of	of	ADP
easat-5693	307	32	model	model	NOUN
easat-5693	307	33	predictions	prediction	NOUN
easat-5693	307	34	(	(	PUNCT
easat-5693	307	35	predictive	predictive	ADJ
easat-5693	307	36	relevance	relevance	NOUN
easat-5693	307	37	)	)	PUNCT
easat-5693	308	1	[	[	X
easat-5693	308	2	47	47	NUM
easat-5693	308	3	]	]	PUNCT
easat-5693	308	4	.	.	PUNCT
easat-5693	309	1	the	the	DET
easat-5693	309	2	q	q	ADJ
easat-5693	309	3	-	-	PUNCT
easat-5693	309	4	square	square	ADJ
easat-5693	309	5	predict	predict	ADJ
easat-5693	309	6	measure	measure	NOUN
easat-5693	309	7	describes	describe	VERB
easat-5693	309	8	a	a	DET
easat-5693	309	9	measure	measure	NOUN
easat-5693	309	10	of	of	ADP
easat-5693	309	11	predictive	predictive	ADJ
easat-5693	309	12	accuracy	accuracy	NOUN
easat-5693	309	13	,	,	PUNCT
easat-5693	309	14	namely	namely	ADV
easat-5693	309	15	how	how	SCONJ
easat-5693	309	16	well	well	ADV
easat-5693	309	17	each	each	DET
easat-5693	309	18	change	change	NOUN
easat-5693	309	19	in	in	ADP
easat-5693	309	20	exogenous	exogenous	ADJ
easat-5693	309	21	variables	variable	NOUN
easat-5693	309	22	is	be	AUX
easat-5693	309	23	able	able	ADJ
easat-5693	309	24	to	to	PART
easat-5693	309	25	predict	predict	VERB
easat-5693	309	26	endogenous	endogenous	ADJ
easat-5693	309	27	variables	variable	NOUN
easat-5693	309	28	.	.	PUNCT
easat-5693	310	1	q	q	X
easat-5693	310	2	-	-	PUNCT
easat-5693	310	3	square	square	ADJ
easat-5693	310	4	predict	predict	NOUN
easat-5693	310	5	value	value	NOUN
easat-5693	310	6	>	>	X
easat-5693	310	7	0	0	NUM
easat-5693	310	8	means	mean	VERB
easat-5693	310	9	highly	highly	ADV
easat-5693	310	10	recommended	recommend	VERB
easat-5693	310	11	.	.	PUNCT
easat-5693	311	1	the	the	DET
easat-5693	311	2	results	result	NOUN
easat-5693	311	3	of	of	ADP
easat-5693	311	4	the	the	DET
easat-5693	311	5	q	q	ADJ
easat-5693	311	6	-	-	PUNCT
easat-5693	311	7	square	square	ADJ
easat-5693	311	8	test	test	NOUN
easat-5693	311	9	on	on	ADP
easat-5693	311	10	the	the	DET
easat-5693	311	11	structure	structure	NOUN
easat-5693	311	12	model	model	NOUN
easat-5693	311	13	(	(	PUNCT
easat-5693	311	14	inner	inner	ADJ
easat-5693	311	15	model	model	NOUN
easat-5693	311	16	)	)	PUNCT
easat-5693	311	17	are	be	AUX
easat-5693	311	18	described	describe	VERB
easat-5693	311	19	in	in	ADP
easat-5693	311	20	table	table	NOUN
easat-5693	311	21	11	11	NUM
easat-5693	311	22	below	below	ADV
easat-5693	311	23	:	:	PUNCT
easat-5693	311	24	table	table	NOUN
easat-5693	311	25	11	11	NUM
easat-5693	311	26	.	.	PUNCT
easat-5693	312	1	q	q	ADJ
easat-5693	312	2	-	-	PUNCT
easat-5693	312	3	square	square	ADJ
easat-5693	312	4	test	test	NOUN
easat-5693	312	5	on	on	ADP
easat-5693	312	6	pls	pls	PROPN
easat-5693	312	7	-	-	PUNCT
easat-5693	312	8	sem	sem	NOUN
easat-5693	312	9	inner	inner	ADJ
easat-5693	312	10	model	model	NOUN
easat-5693	312	11	(	(	PUNCT
easat-5693	312	12	n	n	NOUN
easat-5693	312	13	=	=	SYM
easat-5693	312	14	385	385	NUM
easat-5693	312	15	)	)	PUNCT
easat-5693	312	16	.	.	PUNCT
easat-5693	313	1	variables	variable	NOUN
easat-5693	313	2	q	q	ADJ
easat-5693	313	3	-	-	PUNCT
easat-5693	313	4	square	square	ADJ
easat-5693	313	5	predict	predict	VERB
easat-5693	313	6	internal	internal	ADJ
easat-5693	313	7	audit	audit	NOUN
easat-5693	313	8	effectiveness	effectiveness	NOUN
easat-5693	313	9	(	(	PUNCT
easat-5693	313	10	y	y	NOUN
easat-5693	313	11	)	)	PUNCT
easat-5693	313	12	0.707	0.707	NUM
easat-5693	313	13	table	table	NOUN
easat-5693	313	14	11	11	NUM
easat-5693	313	15	shows	show	VERB
easat-5693	313	16	that	that	SCONJ
easat-5693	313	17	the	the	DET
easat-5693	313	18	q	q	ADJ
easat-5693	313	19	-	-	PUNCT
easat-5693	313	20	square	square	ADJ
easat-5693	313	21	predict	predict	ADJ
easat-5693	313	22	value	value	NOUN
easat-5693	313	23	in	in	ADP
easat-5693	313	24	the	the	DET
easat-5693	313	25	semp	semp	PROPN
easat-5693	313	26	pls	pls	PROPN
easat-5693	313	27	inner	inner	ADJ
easat-5693	313	28	model	model	NOUN
easat-5693	313	29	is	be	AUX
easat-5693	313	30	0.707	0.707	NUM
easat-5693	313	31	(	(	PUNCT
easat-5693	313	32	q	q	ADJ
easat-5693	313	33	-	-	PUNCT
easat-5693	313	34	square	square	ADJ
easat-5693	313	35	predict	predict	NOUN
easat-5693	313	36	>	>	X
easat-5693	313	37	0	0	NUM
easat-5693	313	38	)	)	PUNCT
easat-5693	313	39	,	,	PUNCT
easat-5693	313	40	so	so	SCONJ
easat-5693	313	41	it	it	PRON
easat-5693	313	42	can	can	AUX
easat-5693	313	43	be	be	AUX
easat-5693	313	44	concluded	conclude	VERB
easat-5693	313	45	that	that	SCONJ
easat-5693	313	46	this	this	DET
easat-5693	313	47	research	research	NOUN
easat-5693	313	48	model	model	NOUN
easat-5693	313	49	has	have	VERB
easat-5693	313	50	high	high	ADJ
easat-5693	313	51	predictive	predictive	ADJ
easat-5693	313	52	accuracy	accuracy	NOUN
easat-5693	313	53	or	or	CCONJ
easat-5693	313	54	predictive	predictive	ADJ
easat-5693	313	55	relevance	relevance	NOUN
easat-5693	313	56	is	be	AUX
easat-5693	313	57	accepted	accept	VERB
easat-5693	313	58	.	.	PUNCT
easat-5693	314	1	1834	1834	NUM
easat-5693	314	2	edelweiss	edelweiss	PROPN
easat-5693	314	3	applied	apply	VERB
easat-5693	314	4	science	science	NOUN
easat-5693	314	5	and	and	CCONJ
easat-5693	314	6	technology	technology	NOUN
easat-5693	314	7	issn	issn	PROPN
easat-5693	314	8	:	:	PUNCT
easat-5693	314	9	2576	2576	NUM
easat-5693	314	10	-	-	SYM
easat-5693	314	11	8484	8484	NUM
easat-5693	314	12	vol	vol	NOUN
easat-5693	314	13	.	.	PROPN
easat-5693	315	1	9	9	NUM
easat-5693	315	2	,	,	PUNCT
easat-5693	315	3	no	no	INTJ
easat-5693	315	4	.	.	NOUN
easat-5693	316	1	3	3	NUM
easat-5693	316	2	:	:	SYM
easat-5693	316	3	1819	1819	NUM
easat-5693	316	4	-	-	SYM
easat-5693	316	5	1842	1842	NUM
easat-5693	316	6	,	,	PUNCT
easat-5693	316	7	2025	2025	NUM
easat-5693	316	8	doi	doi	NOUN
easat-5693	316	9	:	:	PUNCT
easat-5693	316	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	316	11	©	©	PROPN
easat-5693	316	12	2025	2025	NUM
easat-5693	316	13	by	by	ADP
easat-5693	316	14	the	the	DET
easat-5693	316	15	authors	author	NOUN
easat-5693	316	16	;	;	PUNCT
easat-5693	316	17	licensee	licensee	PROPN
easat-5693	316	18	learning	learning	NOUN
easat-5693	316	19	gate	gate	PROPN
easat-5693	316	20	4.11	4.11	NUM
easat-5693	316	21	.	.	PUNCT
easat-5693	316	22	measuring	measure	VERB
easat-5693	316	23	standardized	standardized	ADJ
easat-5693	316	24	root	root	NOUN
easat-5693	316	25	mean	mean	NOUN
easat-5693	316	26	square	square	ADJ
easat-5693	316	27	residual	residual	ADJ
easat-5693	316	28	(	(	PUNCT
easat-5693	316	29	srmr	srmr	PROPN
easat-5693	316	30	)	)	PUNCT
easat-5693	316	31	srmr	srmr	PROPN
easat-5693	316	32	measurement	measurement	NOUN
easat-5693	316	33	is	be	AUX
easat-5693	316	34	done	do	VERB
easat-5693	316	35	by	by	ADP
easat-5693	316	36	comparing	compare	VERB
easat-5693	316	37	the	the	DET
easat-5693	316	38	estimated	estimate	VERB
easat-5693	316	39	model	model	NOUN
easat-5693	316	40	correlation	correlation	NOUN
easat-5693	316	41	matrix	matrix	NOUN
easat-5693	316	42	with	with	ADP
easat-5693	316	43	the	the	DET
easat-5693	316	44	empirical	empirical	ADJ
easat-5693	316	45	data	data	NOUN
easat-5693	316	46	correlation	correlation	NOUN
easat-5693	316	47	matrix	matrix	NOUN
easat-5693	316	48	.	.	PUNCT
easat-5693	317	1	hair	hair	NOUN
easat-5693	317	2	,	,	PUNCT
easat-5693	317	3	et	et	PROPN
easat-5693	317	4	al	al	PROPN
easat-5693	317	5	.	.	PUNCT
easat-5693	318	1	[	[	X
easat-5693	318	2	47	47	NUM
easat-5693	318	3	]	]	PUNCT
easat-5693	318	4	stated	state	VERB
easat-5693	318	5	that	that	SCONJ
easat-5693	318	6	the	the	DET
easat-5693	318	7	recommended	recommend	VERB
easat-5693	318	8	srmr	srmr	PROPN
easat-5693	318	9	value	value	NOUN
easat-5693	318	10	is	be	AUX
easat-5693	318	11	<	<	X
easat-5693	318	12	0.08	0.08	NUM
easat-5693	318	13	to	to	PART
easat-5693	318	14	be	be	AUX
easat-5693	318	15	able	able	ADJ
easat-5693	318	16	to	to	PART
easat-5693	318	17	state	state	VERB
easat-5693	318	18	that	that	SCONJ
easat-5693	318	19	the	the	DET
easat-5693	318	20	model	model	NOUN
easat-5693	318	21	meets	meet	VERB
easat-5693	318	22	the	the	DET
easat-5693	318	23	goodness	goodness	NOUN
easat-5693	318	24	of	of	ADP
easat-5693	318	25	fit	fit	ADJ
easat-5693	318	26	measure	measure	NOUN
easat-5693	318	27	.	.	PUNCT
easat-5693	319	1	the	the	DET
easat-5693	319	2	results	result	NOUN
easat-5693	319	3	of	of	ADP
easat-5693	319	4	the	the	DET
easat-5693	319	5	pls	pls	PROPN
easat-5693	319	6	-	-	PUNCT
easat-5693	319	7	sem	sem	NOUN
easat-5693	319	8	inner	inner	ADJ
easat-5693	319	9	model	model	NOUN
easat-5693	319	10	srmr	srmr	PROPN
easat-5693	319	11	measurement	measurement	PROPN
easat-5693	319	12	are	be	AUX
easat-5693	319	13	described	describe	VERB
easat-5693	319	14	in	in	ADP
easat-5693	319	15	table	table	NOUN
easat-5693	319	16	12	12	NUM
easat-5693	319	17	.	.	PUNCT
easat-5693	320	1	table	table	NOUN
easat-5693	320	2	12	12	NUM
easat-5693	320	3	.	.	PUNCT
easat-5693	321	1	srmr	srmr	AUX
easat-5693	321	2	test	test	VERB
easat-5693	321	3	inner	inner	ADJ
easat-5693	321	4	model	model	NOUN
easat-5693	321	5	pls	pls	PROPN
easat-5693	321	6	-	-	PUNCT
easat-5693	321	7	sem	sem	NOUN
easat-5693	321	8	(	(	PUNCT
easat-5693	321	9	n	n	NOUN
easat-5693	321	10	=	=	SYM
easat-5693	321	11	385	385	NUM
easat-5693	321	12	)	)	PUNCT
easat-5693	321	13	.	.	PUNCT
easat-5693	322	1	saturated	saturate	VERB
easat-5693	322	2	model	model	NOUN
easat-5693	322	3	estimated	estimate	VERB
easat-5693	322	4	model	model	NOUN
easat-5693	322	5	srmr	srmr	VERB
easat-5693	322	6	0.050	0.050	NUM
easat-5693	322	7	0.050	0.050	NUM
easat-5693	322	8	table	table	NOUN
easat-5693	322	9	12	12	NUM
easat-5693	322	10	shows	show	VERB
easat-5693	322	11	that	that	SCONJ
easat-5693	322	12	the	the	DET
easat-5693	322	13	srmr	srmr	PROPN
easat-5693	322	14	value	value	NOUN
easat-5693	322	15	in	in	ADP
easat-5693	322	16	the	the	DET
easat-5693	322	17	pls	pls	PROPN
easat-5693	322	18	-	-	PUNCT
easat-5693	322	19	sem	sem	NOUN
easat-5693	322	20	inner	inner	ADJ
easat-5693	322	21	model	model	NOUN
easat-5693	322	22	is	be	AUX
easat-5693	322	23	0.707	0.707	NUM
easat-5693	322	24	(	(	PUNCT
easat-5693	322	25	srmr	srmr	VERB
easat-5693	322	26	<	<	X
easat-5693	322	27	0.08	0.08	NUM
easat-5693	322	28	)	)	PUNCT
easat-5693	322	29	,	,	PUNCT
easat-5693	322	30	so	so	SCONJ
easat-5693	322	31	it	it	PRON
easat-5693	322	32	can	can	AUX
easat-5693	322	33	be	be	AUX
easat-5693	322	34	concluded	conclude	VERB
easat-5693	322	35	that	that	SCONJ
easat-5693	322	36	the	the	DET
easat-5693	322	37	pls	pls	PROPN
easat-5693	322	38	-	-	PUNCT
easat-5693	322	39	sem	sem	NOUN
easat-5693	322	40	model	model	NOUN
easat-5693	322	41	in	in	ADP
easat-5693	322	42	this	this	DET
easat-5693	322	43	study	study	NOUN
easat-5693	322	44	is	be	AUX
easat-5693	322	45	an	an	DET
easat-5693	322	46	acceptable	acceptable	ADJ
easat-5693	322	47	fit	fit	NOUN
easat-5693	322	48	or	or	CCONJ
easat-5693	322	49	the	the	DET
easat-5693	322	50	model	model	NOUN
easat-5693	322	51	is	be	AUX
easat-5693	322	52	acceptable	acceptable	ADJ
easat-5693	322	53	with	with	ADP
easat-5693	322	54	a	a	DET
easat-5693	322	55	good	good	ADJ
easat-5693	322	56	level	level	NOUN
easat-5693	322	57	of	of	ADP
easat-5693	322	58	fit	fit	NOUN
easat-5693	322	59	.	.	PUNCT
easat-5693	323	1	4.12	4.12	NUM
easat-5693	323	2	.	.	PUNCT
easat-5693	324	1	pls	pls	PROPN
easat-5693	324	2	predict	predict	VERB
easat-5693	324	3	pls	pls	INTJ
easat-5693	324	4	predict	predict	VERB
easat-5693	324	5	is	be	AUX
easat-5693	324	6	a	a	DET
easat-5693	324	7	new	new	ADJ
easat-5693	324	8	measure	measure	NOUN
easat-5693	324	9	in	in	ADP
easat-5693	324	10	pls	pls	NOUN
easat-5693	324	11	-	-	PUNCT
easat-5693	324	12	sem	sem	NOUN
easat-5693	324	13	that	that	PRON
easat-5693	324	14	was	be	AUX
easat-5693	324	15	developed	develop	VERB
easat-5693	324	16	as	as	ADP
easat-5693	324	17	a	a	DET
easat-5693	324	18	form	form	NOUN
easat-5693	324	19	of	of	ADP
easat-5693	324	20	model	model	NOUN
easat-5693	324	21	validation	validation	NOUN
easat-5693	324	22	to	to	PART
easat-5693	324	23	show	show	VERB
easat-5693	324	24	how	how	SCONJ
easat-5693	324	25	well	well	ADV
easat-5693	324	26	the	the	DET
easat-5693	324	27	predictive	predictive	ADJ
easat-5693	324	28	power	power	NOUN
easat-5693	324	29	of	of	ADP
easat-5693	324	30	the	the	DET
easat-5693	324	31	pls	pls	PROPN
easat-5693	324	32	model	model	NOUN
easat-5693	324	33	it	it	PRON
easat-5693	324	34	proposes	propose	VERB
easat-5693	324	35	is	be	AUX
easat-5693	324	36	.	.	PUNCT
easat-5693	325	1	(	(	PUNCT
easat-5693	325	2	shmueli	shmueli	ADV
easat-5693	325	3	et	et	PROPN
easat-5693	325	4	al	al	PROPN
easat-5693	325	5	.	.	PROPN
easat-5693	325	6	,	,	PUNCT
easat-5693	325	7	2016	2016	NUM
easat-5693	325	8	)	)	PUNCT
easat-5693	325	9	..	..	PUNCT
easat-5693	325	10	to	to	PART
easat-5693	325	11	show	show	VERB
easat-5693	325	12	that	that	SCONJ
easat-5693	325	13	the	the	DET
easat-5693	325	14	pls	pls	PROPN
easat-5693	325	15	-	-	PUNCT
easat-5693	325	16	sem	sem	NOUN
easat-5693	325	17	model	model	NOUN
easat-5693	325	18	results	result	NOUN
easat-5693	325	19	have	have	VERB
easat-5693	325	20	a	a	DET
easat-5693	325	21	good	good	ADJ
easat-5693	325	22	measure	measure	NOUN
easat-5693	325	23	of	of	ADP
easat-5693	325	24	predictive	predictive	ADJ
easat-5693	325	25	power	power	NOUN
easat-5693	325	26	,	,	PUNCT
easat-5693	325	27	the	the	DET
easat-5693	325	28	pls	pls	PROPN
easat-5693	325	29	-	-	PUNCT
easat-5693	325	30	sem	sem	NOUN
easat-5693	325	31	algorithm	algorithm	NOUN
easat-5693	325	32	needs	need	VERB
easat-5693	325	33	to	to	PART
easat-5693	325	34	be	be	AUX
easat-5693	325	35	compared	compare	VERB
easat-5693	325	36	with	with	ADP
easat-5693	325	37	other	other	ADJ
easat-5693	325	38	model	model	NOUN
easat-5693	325	39	algorithms	algorithm	NOUN
easat-5693	325	40	,	,	PUNCT
easat-5693	325	41	namely	namely	ADV
easat-5693	325	42	the	the	DET
easat-5693	325	43	linear	linear	ADJ
easat-5693	325	44	regression	regression	NOUN
easat-5693	325	45	model	model	NOUN
easat-5693	325	46	(	(	PUNCT
easat-5693	325	47	lm	lm	INTJ
easat-5693	325	48	)	)	PUNCT
easat-5693	326	1	[	[	X
easat-5693	326	2	51	51	NUM
easat-5693	326	3	]	]	PUNCT
easat-5693	326	4	.	.	PUNCT
easat-5693	327	1	the	the	DET
easat-5693	327	2	pls	pls	PROPN
easat-5693	327	3	-	-	PUNCT
easat-5693	327	4	sem	sem	NOUN
easat-5693	327	5	model	model	NOUN
easat-5693	327	6	is	be	AUX
easat-5693	327	7	said	say	VERB
easat-5693	327	8	to	to	PART
easat-5693	327	9	have	have	VERB
easat-5693	327	10	high	high	ADJ
easat-5693	327	11	predictive	predictive	ADJ
easat-5693	327	12	power	power	NOUN
easat-5693	327	13	if	if	SCONJ
easat-5693	327	14	the	the	DET
easat-5693	327	15	rmse	rmse	NOUN
easat-5693	327	16	(	(	PUNCT
easat-5693	327	17	root	root	NOUN
easat-5693	327	18	mean	mean	VERB
easat-5693	327	19	squared	square	VERB
easat-5693	327	20	error	error	NOUN
easat-5693	327	21	)	)	PUNCT
easat-5693	327	22	or	or	CCONJ
easat-5693	327	23	mae	mae	PROPN
easat-5693	327	24	(	(	PUNCT
easat-5693	327	25	mean	mean	ADJ
easat-5693	327	26	absolute	absolute	ADJ
easat-5693	327	27	error	error	NOUN
easat-5693	327	28	)	)	PUNCT
easat-5693	327	29	measure	measure	NOUN
easat-5693	327	30	or	or	CCONJ
easat-5693	327	31	the	the	DET
easat-5693	327	32	pls	pls	NOUN
easat-5693	327	33	model	model	NOUN
easat-5693	327	34	prediction	prediction	NOUN
easat-5693	327	35	error	error	NOUN
easat-5693	327	36	is	be	AUX
easat-5693	327	37	lower	low	ADJ
easat-5693	327	38	than	than	ADP
easat-5693	327	39	the	the	DET
easat-5693	327	40	linear	linear	PROPN
easat-5693	327	41	regression	regression	NOUN
easat-5693	327	42	model	model	NOUN
easat-5693	327	43	.	.	PUNCT
easat-5693	328	1	the	the	DET
easat-5693	328	2	results	result	NOUN
easat-5693	328	3	of	of	ADP
easat-5693	328	4	the	the	DET
easat-5693	328	5	pls	pls	NOUN
easat-5693	328	6	predict	predict	VERB
easat-5693	328	7	measurement	measurement	NOUN
easat-5693	328	8	on	on	ADP
easat-5693	328	9	the	the	DET
easat-5693	328	10	pls	pls	PROPN
easat-5693	328	11	-	-	PUNCT
easat-5693	328	12	sem	sem	NOUN
easat-5693	328	13	structure	structure	NOUN
easat-5693	328	14	model	model	NOUN
easat-5693	328	15	(	(	PUNCT
easat-5693	328	16	inner	inner	ADJ
easat-5693	328	17	model	model	NOUN
easat-5693	328	18	)	)	PUNCT
easat-5693	328	19	are	be	AUX
easat-5693	328	20	described	describe	VERB
easat-5693	328	21	in	in	ADP
easat-5693	328	22	table	table	NOUN
easat-5693	328	23	13	13	NUM
easat-5693	328	24	below	below	ADV
easat-5693	328	25	:	:	PUNCT
easat-5693	328	26	table	table	NOUN
easat-5693	328	27	13	13	NUM
easat-5693	328	28	.	.	PUNCT
easat-5693	329	1	pls	pls	PROPN
easat-5693	329	2	predict	predict	VERB
easat-5693	329	3	inner	inner	ADJ
easat-5693	329	4	model	model	NOUN
easat-5693	329	5	pls	pls	PROPN
easat-5693	329	6	-	-	PUNCT
easat-5693	329	7	sem	sem	NOUN
easat-5693	329	8	(	(	PUNCT
easat-5693	329	9	n	n	NOUN
easat-5693	329	10	=	=	SYM
easat-5693	329	11	385	385	NUM
easat-5693	329	12	)	)	PUNCT
easat-5693	329	13	.	.	PUNCT
easat-5693	330	1	q²predict	q²predict	PROPN
easat-5693	330	2	pls	pls	PROPN
easat-5693	330	3	-	-	PUNCT
easat-5693	330	4	sem_rmse	sem_rmse	NOUN
easat-5693	330	5	pls	pls	PROPN
easat-5693	330	6	-	-	PUNCT
easat-5693	330	7	sem_mae	sem_mae	PROPN
easat-5693	330	8	lm_rmse	lm_rmse	PROPN
easat-5693	330	9	lm_mae	lm_mae	PROPN
easat-5693	330	10	f1	f1	PROPN
easat-5693	330	11	0.498	0.498	NUM
easat-5693	330	12	0.490	0.490	NUM
easat-5693	330	13	0.341	0.341	NUM
easat-5693	330	14	0.501	0.501	NUM
easat-5693	330	15	0.334	0.334	NUM
easat-5693	330	16	f2	f2	PROPN
easat-5693	330	17	0.495	0.495	NUM
easat-5693	330	18	0.504	0.504	NUM
easat-5693	330	19	0.349	0.349	NUM
easat-5693	330	20	0.526	0.526	NUM
easat-5693	330	21	0.355	0.355	NUM
easat-5693	330	22	f3	f3	VERB
easat-5693	330	23	0.532	0.532	NUM
easat-5693	330	24	0.547	0.547	NUM
easat-5693	330	25	0.356	0.356	NUM
easat-5693	330	26	0.590	0.590	NUM
easat-5693	330	27	0.383	0.383	NUM
easat-5693	330	28	f4	f4	PROPN
easat-5693	330	29	0.582	0.582	NUM
easat-5693	330	30	0.506	0.506	NUM
easat-5693	330	31	0.348	0.348	NUM
easat-5693	330	32	0.541	0.541	NUM
easat-5693	330	33	0.359	0.359	NUM
easat-5693	330	34	f5	f5	NOUN
easat-5693	330	35	0.535	0.535	NUM
easat-5693	330	36	0.546	0.546	NUM
easat-5693	330	37	0.360	0.360	NUM
easat-5693	330	38	0.583	0.583	NUM
easat-5693	330	39	0.378	0.378	NUM
easat-5693	330	40	f6	f6	NOUN
easat-5693	330	41	0.443	0.443	NUM
easat-5693	330	42	0.611	0.611	NUM
easat-5693	330	43	0.394	0.394	NUM
easat-5693	330	44	0.658	0.658	NUM
easat-5693	330	45	0.435	0.435	NUM
easat-5693	330	46	f7	f7	PROPN
easat-5693	330	47	0.544	0.544	NUM
easat-5693	330	48	0.483	0.483	NUM
easat-5693	330	49	0.323	0.323	NUM
easat-5693	330	50	0.511	0.511	NUM
easat-5693	330	51	0.334	0.334	NUM
easat-5693	330	52	the	the	DET
easat-5693	330	53	evaluation	evaluation	NOUN
easat-5693	330	54	results	result	NOUN
easat-5693	330	55	as	as	SCONJ
easat-5693	330	56	described	describe	VERB
easat-5693	330	57	in	in	ADP
easat-5693	330	58	table	table	NOUN
easat-5693	330	59	13	13	NUM
easat-5693	330	60	show	show	NOUN
easat-5693	330	61	that	that	SCONJ
easat-5693	330	62	all	all	DET
easat-5693	330	63	indicators	indicator	NOUN
easat-5693	330	64	of	of	ADP
easat-5693	330	65	the	the	DET
easat-5693	330	66	endogenous	endogenous	ADJ
easat-5693	330	67	variable	variable	NOUN
easat-5693	330	68	of	of	ADP
easat-5693	330	69	internal	internal	ADJ
easat-5693	330	70	audit	audit	NOUN
easat-5693	330	71	effectiveness	effectiveness	NOUN
easat-5693	330	72	in	in	ADP
easat-5693	330	73	fraud	fraud	NOUN
easat-5693	330	74	prevention	prevention	NOUN
easat-5693	330	75	and	and	CCONJ
easat-5693	330	76	detection	detection	NOUN
easat-5693	330	77	(	(	PUNCT
easat-5693	330	78	y	y	NOUN
easat-5693	330	79	)	)	PUNCT
easat-5693	330	80	,	,	PUNCT
easat-5693	330	81	namely	namely	ADV
easat-5693	330	82	indicator	indicator	NOUN
easat-5693	330	83	variables	variable	NOUN
easat-5693	330	84	f1	f1	PROPN
easat-5693	330	85	,	,	PUNCT
easat-5693	330	86	f2	f2	PROPN
easat-5693	330	87	,	,	PUNCT
easat-5693	330	88	f3	f3	ADJ
easat-5693	330	89	,	,	PUNCT
easat-5693	330	90	f4	f4	PROPN
easat-5693	330	91	,	,	PUNCT
easat-5693	330	92	f5	f5	PROPN
easat-5693	330	93	,	,	PUNCT
easat-5693	330	94	f6	f6	PROPN
easat-5693	330	95	,	,	PUNCT
easat-5693	330	96	f7	f7	PROPN
easat-5693	330	97	from	from	ADP
easat-5693	330	98	the	the	DET
easat-5693	330	99	pls	pls	PROPN
easat-5693	330	100	-	-	PUNCT
easat-5693	330	101	sem	sem	NOUN
easat-5693	330	102	model	model	NOUN
easat-5693	330	103	have	have	VERB
easat-5693	330	104	an	an	DET
easat-5693	330	105	rmse	rmse	ADJ
easat-5693	330	106	value	value	NOUN
easat-5693	330	107	lower	low	ADJ
easat-5693	330	108	than	than	ADP
easat-5693	330	109	the	the	DET
easat-5693	330	110	lm	lm	INTJ
easat-5693	330	111	(	(	PUNCT
easat-5693	330	112	linear	linear	PROPN
easat-5693	330	113	regression	regression	NOUN
easat-5693	330	114	)	)	PUNCT
easat-5693	330	115	model	model	NOUN
easat-5693	330	116	,	,	PUNCT
easat-5693	330	117	and	and	CCONJ
easat-5693	330	118	the	the	DET
easat-5693	330	119	majority	majority	NOUN
easat-5693	330	120	of	of	ADP
easat-5693	330	121	indicators	indicator	NOUN
easat-5693	330	122	of	of	ADP
easat-5693	330	123	endogenous	endogenous	ADJ
easat-5693	330	124	variables	variable	NOUN
easat-5693	330	125	of	of	ADP
easat-5693	330	126	internal	internal	ADJ
easat-5693	330	127	audit	audit	NOUN
easat-5693	330	128	effectiveness	effectiveness	NOUN
easat-5693	330	129	in	in	ADP
easat-5693	330	130	fraud	fraud	NOUN
easat-5693	330	131	prevention	prevention	NOUN
easat-5693	330	132	and	and	CCONJ
easat-5693	330	133	detection	detection	NOUN
easat-5693	330	134	(	(	PUNCT
easat-5693	330	135	y	y	NOUN
easat-5693	330	136	)	)	PUNCT
easat-5693	330	137	,	,	PUNCT
easat-5693	330	138	namely	namely	ADV
easat-5693	330	139	indicator	indicator	NOUN
easat-5693	330	140	variables	variable	NOUN
easat-5693	330	141	f2	f2	PROPN
easat-5693	330	142	,	,	PUNCT
easat-5693	330	143	f3	f3	ADJ
easat-5693	330	144	,	,	PUNCT
easat-5693	330	145	f4	f4	PROPN
easat-5693	330	146	,	,	PUNCT
easat-5693	330	147	f5	f5	PROPN
easat-5693	330	148	,	,	PUNCT
easat-5693	330	149	f6	f6	PROPN
easat-5693	330	150	,	,	PUNCT
easat-5693	330	151	f7	f7	PROPN
easat-5693	330	152	from	from	ADP
easat-5693	330	153	the	the	DET
easat-5693	330	154	plssem	plssem	NOUN
easat-5693	330	155	em	em	PRON
easat-5693	330	156	pls	pls	INTJ
easat-5693	330	157	model	model	NOUN
easat-5693	330	158	have	have	VERB
easat-5693	330	159	an	an	DET
easat-5693	330	160	mae	mae	PROPN
easat-5693	330	161	value	value	NOUN
easat-5693	330	162	lower	low	ADJ
easat-5693	330	163	than	than	ADP
easat-5693	330	164	the	the	DET
easat-5693	330	165	lm	lm	PROPN
easat-5693	330	166	model	model	NOUN
easat-5693	330	167	(	(	PUNCT
easat-5693	330	168	linear	linear	PROPN
easat-5693	330	169	regression	regression	NOUN
easat-5693	330	170	)	)	PUNCT
easat-5693	330	171	.	.	PUNCT
easat-5693	331	1	the	the	DET
easat-5693	331	2	results	result	NOUN
easat-5693	331	3	of	of	ADP
easat-5693	331	4	this	this	DET
easat-5693	331	5	test	test	NOUN
easat-5693	331	6	indicate	indicate	VERB
easat-5693	331	7	that	that	SCONJ
easat-5693	331	8	the	the	DET
easat-5693	331	9	pls	pls	PROPN
easat-5693	331	10	-	-	PUNCT
easat-5693	331	11	sem	sem	NOUN
easat-5693	331	12	model	model	NOUN
easat-5693	331	13	proposed	propose	VERB
easat-5693	331	14	in	in	ADP
easat-5693	331	15	this	this	DET
easat-5693	331	16	study	study	NOUN
easat-5693	331	17	has	have	VERB
easat-5693	331	18	high	high	ADJ
easat-5693	331	19	predictive	predictive	ADJ
easat-5693	331	20	power	power	NOUN
easat-5693	331	21	.	.	PUNCT
easat-5693	332	1	based	base	VERB
easat-5693	332	2	on	on	ADP
easat-5693	332	3	the	the	DET
easat-5693	332	4	results	result	NOUN
easat-5693	332	5	of	of	ADP
easat-5693	332	6	the	the	DET
easat-5693	332	7	evaluation	evaluation	NOUN
easat-5693	332	8	of	of	ADP
easat-5693	332	9	the	the	DET
easat-5693	332	10	entire	entire	ADJ
easat-5693	332	11	model	model	NOUN
easat-5693	332	12	,	,	PUNCT
easat-5693	332	13	it	it	PRON
easat-5693	332	14	shows	show	VERB
easat-5693	332	15	that	that	SCONJ
easat-5693	332	16	the	the	DET
easat-5693	332	17	pls	pls	PROPN
easat-5693	332	18	-	-	PUNCT
easat-5693	332	19	sem	sem	NOUN
easat-5693	332	20	model	model	NOUN
easat-5693	332	21	proposed	propose	VERB
easat-5693	332	22	in	in	ADP
easat-5693	332	23	this	this	DET
easat-5693	332	24	study	study	NOUN
easat-5693	332	25	is	be	AUX
easat-5693	332	26	accepted	accept	VERB
easat-5693	332	27	,	,	PUNCT
easat-5693	332	28	so	so	SCONJ
easat-5693	332	29	it	it	PRON
easat-5693	332	30	can	can	AUX
easat-5693	332	31	be	be	AUX
easat-5693	332	32	concluded	conclude	VERB
easat-5693	332	33	that	that	SCONJ
easat-5693	332	34	the	the	DET
easat-5693	332	35	empirical	empirical	ADJ
easat-5693	332	36	data	datum	NOUN
easat-5693	332	37	is	be	AUX
easat-5693	332	38	able	able	ADJ
easat-5693	332	39	to	to	PART
easat-5693	332	40	translate	translate	VERB
easat-5693	332	41	the	the	DET
easat-5693	332	42	influence	influence	NOUN
easat-5693	332	43	between	between	ADP
easat-5693	332	44	variables	variable	NOUN
easat-5693	332	45	with	with	ADP
easat-5693	332	46	a	a	DET
easat-5693	332	47	high	high	ADJ
easat-5693	332	48	level	level	NOUN
easat-5693	332	49	of	of	ADP
easat-5693	332	50	fit	fit	ADJ
easat-5693	332	51	and	and	CCONJ
easat-5693	332	52	high	high	ADJ
easat-5693	332	53	predictive	predictive	ADJ
easat-5693	332	54	power	power	NOUN
easat-5693	332	55	.	.	PUNCT
easat-5693	333	1	1835	1835	NUM
easat-5693	333	2	edelweiss	edelweiss	PROPN
easat-5693	333	3	applied	apply	VERB
easat-5693	333	4	science	science	NOUN
easat-5693	333	5	and	and	CCONJ
easat-5693	333	6	technology	technology	NOUN
easat-5693	333	7	issn	issn	PROPN
easat-5693	333	8	:	:	PUNCT
easat-5693	333	9	2576	2576	NUM
easat-5693	333	10	-	-	SYM
easat-5693	333	11	8484	8484	NUM
easat-5693	333	12	vol	vol	NOUN
easat-5693	333	13	.	.	PROPN
easat-5693	334	1	9	9	NUM
easat-5693	334	2	,	,	PUNCT
easat-5693	334	3	no	no	INTJ
easat-5693	334	4	.	.	NOUN
easat-5693	335	1	3	3	NUM
easat-5693	335	2	:	:	SYM
easat-5693	335	3	1819	1819	NUM
easat-5693	335	4	-	-	SYM
easat-5693	335	5	1842	1842	NUM
easat-5693	335	6	,	,	PUNCT
easat-5693	335	7	2025	2025	NUM
easat-5693	335	8	doi	doi	NOUN
easat-5693	335	9	:	:	PUNCT
easat-5693	335	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	335	11	©	©	PROPN
easat-5693	335	12	2025	2025	NUM
easat-5693	335	13	by	by	ADP
easat-5693	335	14	the	the	DET
easat-5693	335	15	authors	author	NOUN
easat-5693	335	16	;	;	PUNCT
easat-5693	335	17	licensee	licensee	PROPN
easat-5693	335	18	learning	learning	NOUN
easat-5693	335	19	gate	gate	NOUN
easat-5693	335	20	5	5	NUM
easat-5693	335	21	.	.	PUNCT
easat-5693	335	22	discussion	discussion	NOUN
easat-5693	335	23	5.1	5.1	NUM
easat-5693	335	24	.	.	PUNCT
easat-5693	336	1	the	the	DET
easat-5693	336	2	effect	effect	NOUN
easat-5693	336	3	of	of	ADP
easat-5693	336	4	audit	audit	NOUN
easat-5693	336	5	quality	quality	NOUN
easat-5693	336	6	on	on	ADP
easat-5693	336	7	internal	internal	ADJ
easat-5693	336	8	audit	audit	NOUN
easat-5693	336	9	effectiveness	effectiveness	NOUN
easat-5693	336	10	in	in	ADP
easat-5693	336	11	fraud	fraud	NOUN
easat-5693	336	12	prevention	prevention	NOUN
easat-5693	336	13	and	and	CCONJ
easat-5693	336	14	detection	detection	NOUN
easat-5693	336	15	based	base	VERB
easat-5693	336	16	on	on	ADP
easat-5693	336	17	the	the	DET
easat-5693	336	18	results	result	NOUN
easat-5693	336	19	of	of	ADP
easat-5693	336	20	hypothesis	hypothesis	NOUN
easat-5693	336	21	testing	test	VERB
easat-5693	336	22	analysis	analysis	NOUN
easat-5693	336	23	with	with	ADP
easat-5693	336	24	two	two	NUM
easat-5693	336	25	-	-	PUNCT
easat-5693	336	26	tailed	tail	VERB
easat-5693	336	27	t	t	NOUN
easat-5693	336	28	-	-	PUNCT
easat-5693	336	29	test	test	NOUN
easat-5693	336	30	and	and	CCONJ
easat-5693	336	31	f	f	X
easat-5693	336	32	-	-	PUNCT
easat-5693	336	33	square	square	NOUN
easat-5693	336	34	on	on	ADP
easat-5693	336	35	the	the	DET
easat-5693	336	36	pls	pls	PROPN
easat-5693	336	37	-	-	PUNCT
easat-5693	336	38	sem	sem	NOUN
easat-5693	336	39	inner	inner	ADJ
easat-5693	336	40	model	model	NOUN
easat-5693	336	41	constructs	construct	NOUN
easat-5693	336	42	described	describe	VERB
easat-5693	336	43	in	in	ADP
easat-5693	336	44	table	table	NOUN
easat-5693	336	45	8	8	NUM
easat-5693	336	46	and	and	CCONJ
easat-5693	336	47	table	table	NOUN
easat-5693	336	48	9	9	NUM
easat-5693	336	49	,	,	PUNCT
easat-5693	336	50	it	it	PRON
easat-5693	336	51	can	can	AUX
easat-5693	336	52	be	be	AUX
easat-5693	336	53	concluded	conclude	VERB
easat-5693	336	54	that	that	SCONJ
easat-5693	336	55	there	there	PRON
easat-5693	336	56	is	be	VERB
easat-5693	336	57	a	a	DET
easat-5693	336	58	significant	significant	ADJ
easat-5693	336	59	effect	effect	NOUN
easat-5693	336	60	of	of	ADP
easat-5693	336	61	audit	audit	NOUN
easat-5693	336	62	quality	quality	NOUN
easat-5693	336	63	on	on	ADP
easat-5693	336	64	the	the	DET
easat-5693	336	65	effectiveness	effectiveness	NOUN
easat-5693	336	66	of	of	ADP
easat-5693	336	67	internal	internal	ADJ
easat-5693	336	68	audit	audit	NOUN
easat-5693	336	69	in	in	ADP
easat-5693	336	70	preventing	prevent	VERB
easat-5693	336	71	and	and	CCONJ
easat-5693	336	72	detecting	detect	VERB
easat-5693	336	73	fraud	fraud	NOUN
easat-5693	336	74	with	with	ADP
easat-5693	336	75	a	a	DET
easat-5693	336	76	path	path	NOUN
easat-5693	336	77	coefficient	coefficient	NOUN
easat-5693	336	78	value	value	NOUN
easat-5693	336	79	=	=	SYM
easat-5693	336	80	0.156	0.156	NUM
easat-5693	336	81	,	,	PUNCT
easat-5693	336	82	t	t	NOUN
easat-5693	336	83	-	-	PUNCT
easat-5693	336	84	statistic	statistic	NOUN
easat-5693	336	85	=	=	NOUN
easat-5693	336	86	2.185	2.185	NUM
easat-5693	336	87	(	(	PUNCT
easat-5693	336	88	t	t	PROPN
easat-5693	336	89	statistic	statistic	PROPN
easat-5693	336	90	>	>	X
easat-5693	336	91	1.96	1.96	NUM
easat-5693	336	92	)	)	PUNCT
easat-5693	336	93	,	,	PUNCT
easat-5693	336	94	p	p	NOUN
easat-5693	336	95	-	-	PUNCT
easat-5693	336	96	value	value	NOUN
easat-5693	336	97	=	=	NOUN
easat-5693	336	98	0.024	0.024	NUM
easat-5693	336	99	(	(	PUNCT
easat-5693	336	100	p	p	NOUN
easat-5693	336	101	-	-	PUNCT
easat-5693	336	102	value	value	NOUN
easat-5693	336	103	<	<	NOUN
easat-5693	336	104	0.05	0.05	NUM
easat-5693	336	105	)	)	PUNCT
easat-5693	336	106	,	,	PUNCT
easat-5693	336	107	and	and	CCONJ
easat-5693	336	108	at	at	ADP
easat-5693	336	109	the	the	DET
easat-5693	336	110	structural	structural	ADJ
easat-5693	336	111	level	level	NOUN
easat-5693	336	112	the	the	DET
easat-5693	336	113	effect	effect	NOUN
easat-5693	336	114	of	of	ADP
easat-5693	336	115	audit	audit	NOUN
easat-5693	336	116	quality	quality	NOUN
easat-5693	336	117	on	on	ADP
easat-5693	336	118	the	the	DET
easat-5693	336	119	effectiveness	effectiveness	NOUN
easat-5693	336	120	of	of	ADP
easat-5693	336	121	internal	internal	ADJ
easat-5693	336	122	audit	audit	NOUN
easat-5693	336	123	in	in	ADP
easat-5693	336	124	preventing	prevent	VERB
easat-5693	336	125	and	and	CCONJ
easat-5693	336	126	detecting	detect	VERB
easat-5693	336	127	fraud	fraud	NOUN
easat-5693	336	128	is	be	AUX
easat-5693	336	129	classified	classify	VERB
easat-5693	336	130	as	as	ADP
easat-5693	336	131	having	have	VERB
easat-5693	336	132	a	a	DET
easat-5693	336	133	low	low	ADJ
easat-5693	336	134	influence	influence	NOUN
easat-5693	336	135	(	(	PUNCT
easat-5693	336	136	f	f	NOUN
easat-5693	336	137	-	-	PUNCT
easat-5693	336	138	square	square	ADJ
easat-5693	336	139	<	<	NOUN
easat-5693	336	140	0.05	0.05	NUM
easat-5693	336	141	)	)	PUNCT
easat-5693	336	142	.	.	PUNCT
easat-5693	337	1	1.96	1.96	NUM
easat-5693	337	2	)	)	PUNCT
easat-5693	337	3	,	,	PUNCT
easat-5693	337	4	p	p	NOUN
easat-5693	337	5	-	-	PUNCT
easat-5693	337	6	value	value	NOUN
easat-5693	337	7	=	=	NOUN
easat-5693	337	8	0.024	0.024	NUM
easat-5693	337	9	(	(	PUNCT
easat-5693	337	10	p	p	NOUN
easat-5693	337	11	-	-	PUNCT
easat-5693	337	12	value	value	NOUN
easat-5693	337	13	<	<	NOUN
easat-5693	337	14	0.05	0.05	NUM
easat-5693	337	15	)	)	PUNCT
easat-5693	337	16	,	,	PUNCT
easat-5693	337	17	and	and	CCONJ
easat-5693	337	18	at	at	ADP
easat-5693	337	19	the	the	DET
easat-5693	337	20	structural	structural	ADJ
easat-5693	337	21	level	level	NOUN
easat-5693	337	22	the	the	DET
easat-5693	337	23	effect	effect	NOUN
easat-5693	337	24	of	of	ADP
easat-5693	337	25	audit	audit	NOUN
easat-5693	337	26	quality	quality	NOUN
easat-5693	337	27	on	on	ADP
easat-5693	337	28	the	the	DET
easat-5693	337	29	effectiveness	effectiveness	NOUN
easat-5693	337	30	of	of	ADP
easat-5693	337	31	internal	internal	ADJ
easat-5693	337	32	audit	audit	NOUN
easat-5693	337	33	in	in	ADP
easat-5693	337	34	preventing	prevent	VERB
easat-5693	337	35	and	and	CCONJ
easat-5693	337	36	detecting	detect	VERB
easat-5693	337	37	fraud	fraud	NOUN
easat-5693	337	38	is	be	AUX
easat-5693	337	39	classified	classify	VERB
easat-5693	337	40	as	as	ADP
easat-5693	337	41	having	have	VERB
easat-5693	337	42	a	a	DET
easat-5693	337	43	low	low	ADJ
easat-5693	337	44	influence	influence	NOUN
easat-5693	337	45	(	(	PUNCT
easat-5693	337	46	f	f	X
easat-5693	337	47	-	-	PUNCT
easat-5693	337	48	square	square	ADJ
easat-5693	337	49	=	=	NOUN
easat-5693	337	50	0.033	0.033	NUM
easat-5693	337	51	)	)	PUNCT
easat-5693	337	52	.	.	PUNCT
easat-5693	338	1	this	this	DET
easat-5693	338	2	finding	finding	NOUN
easat-5693	338	3	refutes	refute	VERB
easat-5693	338	4	previous	previous	ADJ
easat-5693	338	5	research	research	NOUN
easat-5693	338	6	by	by	ADP
easat-5693	338	7	ta	ta	PROPN
easat-5693	338	8	and	and	CCONJ
easat-5693	338	9	doan	doan	VERB
easat-5693	338	10	[	[	X
easat-5693	338	11	28	28	NUM
easat-5693	338	12	]	]	PUNCT
easat-5693	338	13	on	on	ADP
easat-5693	338	14	144	144	NUM
easat-5693	338	15	internal	internal	ADJ
easat-5693	338	16	auditors	auditor	NOUN
easat-5693	338	17	of	of	ADP
easat-5693	338	18	non	non	ADJ
easat-5693	338	19	-	-	ADJ
easat-5693	338	20	financial	financial	ADJ
easat-5693	338	21	companies	company	NOUN
easat-5693	338	22	listed	list	VERB
easat-5693	338	23	on	on	ADP
easat-5693	338	24	the	the	DET
easat-5693	338	25	vietnamese	vietnamese	ADJ
easat-5693	338	26	stock	stock	NOUN
easat-5693	338	27	market	market	NOUN
easat-5693	338	28	,	,	PUNCT
easat-5693	338	29	which	which	PRON
easat-5693	338	30	concluded	conclude	VERB
easat-5693	338	31	that	that	SCONJ
easat-5693	338	32	internal	internal	ADJ
easat-5693	338	33	auditor	auditor	NOUN
easat-5693	338	34	independence	independence	NOUN
easat-5693	338	35	and	and	CCONJ
easat-5693	338	36	internal	internal	ADJ
easat-5693	338	37	audit	audit	NOUN
easat-5693	338	38	support	support	NOUN
easat-5693	338	39	management	management	NOUN
easat-5693	338	40	have	have	VERB
easat-5693	338	41	a	a	DET
easat-5693	338	42	positive	positive	ADJ
easat-5693	338	43	influence	influence	NOUN
easat-5693	338	44	on	on	ADP
easat-5693	338	45	internal	internal	ADJ
easat-5693	338	46	audit	audit	NOUN
easat-5693	338	47	effectiveness	effectiveness	NOUN
easat-5693	338	48	,	,	PUNCT
easat-5693	338	49	while	while	SCONJ
easat-5693	338	50	internal	internal	ADJ
easat-5693	338	51	auditor	auditor	NOUN
easat-5693	338	52	competence	competence	NOUN
easat-5693	338	53	and	and	CCONJ
easat-5693	338	54	internal	internal	ADJ
easat-5693	338	55	audit	audit	NOUN
easat-5693	338	56	work	work	NOUN
easat-5693	338	57	quality	quality	NOUN
easat-5693	338	58	have	have	VERB
easat-5693	338	59	no	no	DET
easat-5693	338	60	effect	effect	NOUN
easat-5693	338	61	on	on	ADP
easat-5693	338	62	internal	internal	ADJ
easat-5693	338	63	audit	audit	NOUN
easat-5693	338	64	effectiveness	effectiveness	NOUN
easat-5693	338	65	.	.	PUNCT
easat-5693	339	1	the	the	DET
easat-5693	339	2	results	result	NOUN
easat-5693	339	3	of	of	ADP
easat-5693	339	4	this	this	DET
easat-5693	339	5	study	study	NOUN
easat-5693	339	6	are	be	AUX
easat-5693	339	7	in	in	ADP
easat-5693	339	8	line	line	NOUN
easat-5693	339	9	with	with	ADP
easat-5693	339	10	research	research	NOUN
easat-5693	339	11	cohen	cohen	NOUN
easat-5693	339	12	and	and	CCONJ
easat-5693	339	13	sayag	sayag	NOUN
easat-5693	340	1	[	[	X
easat-5693	340	2	23	23	NUM
easat-5693	340	3	]	]	X
easat-5693	340	4	;	;	PUNCT
easat-5693	340	5	mahyoro	mahyoro	NOUN
easat-5693	340	6	and	and	CCONJ
easat-5693	340	7	kasoga	kasoga	PROPN
easat-5693	340	8	[	[	X
easat-5693	340	9	24	24	NUM
easat-5693	340	10	]	]	PUNCT
easat-5693	340	11	and	and	CCONJ
easat-5693	340	12	marfo	marfo	ADJ
easat-5693	340	13	-	-	PUNCT
easat-5693	340	14	yiadom	yiadom	NOUN
easat-5693	340	15	,	,	PUNCT
easat-5693	340	16	et	et	PROPN
easat-5693	340	17	al	al	PROPN
easat-5693	340	18	.	.	PUNCT
easat-5693	341	1	[	[	X
easat-5693	341	2	25	25	NUM
easat-5693	341	3	]	]	PUNCT
easat-5693	341	4	which	which	PRON
easat-5693	341	5	concluded	conclude	VERB
easat-5693	341	6	that	that	SCONJ
easat-5693	341	7	there	there	PRON
easat-5693	341	8	is	be	VERB
easat-5693	341	9	a	a	DET
easat-5693	341	10	positive	positive	ADJ
easat-5693	341	11	relationship	relationship	NOUN
easat-5693	341	12	between	between	ADP
easat-5693	341	13	internal	internal	ADJ
easat-5693	341	14	audit	audit	NOUN
easat-5693	341	15	quality	quality	NOUN
easat-5693	341	16	and	and	CCONJ
easat-5693	341	17	internal	internal	ADJ
easat-5693	341	18	audit	audit	NOUN
easat-5693	341	19	effectiveness	effectiveness	NOUN
easat-5693	341	20	.	.	PUNCT
easat-5693	342	1	other	other	ADJ
easat-5693	342	2	research	research	NOUN
easat-5693	342	3	by	by	ADP
easat-5693	342	4	demeke	demeke	ADJ
easat-5693	342	5	and	and	CCONJ
easat-5693	342	6	kaur	kaur	NOUN
easat-5693	342	7	[	[	X
easat-5693	342	8	26	26	NUM
easat-5693	342	9	]	]	PUNCT
easat-5693	342	10	also	also	ADV
easat-5693	342	11	states	state	VERB
easat-5693	342	12	that	that	SCONJ
easat-5693	342	13	internal	internal	ADJ
easat-5693	342	14	audit	audit	NOUN
easat-5693	342	15	quality	quality	NOUN
easat-5693	342	16	is	be	AUX
easat-5693	342	17	a	a	DET
easat-5693	342	18	determining	determine	VERB
easat-5693	342	19	factor	factor	NOUN
easat-5693	342	20	for	for	ADP
easat-5693	342	21	internal	internal	ADJ
easat-5693	342	22	audit	audit	NOUN
easat-5693	342	23	effectiveness	effectiveness	NOUN
easat-5693	342	24	with	with	ADP
easat-5693	342	25	the	the	DET
easat-5693	342	26	results	result	NOUN
easat-5693	342	27	showing	show	VERB
easat-5693	342	28	that	that	SCONJ
easat-5693	342	29	the	the	DET
easat-5693	342	30	quality	quality	NOUN
easat-5693	342	31	of	of	ADP
easat-5693	342	32	internal	internal	ADJ
easat-5693	342	33	audit	audit	NOUN
easat-5693	342	34	work	work	NOUN
easat-5693	342	35	is	be	AUX
easat-5693	342	36	significant	significant	ADJ
easat-5693	342	37	at	at	ADP
easat-5693	342	38	the	the	DET
easat-5693	342	39	1	1	NUM
easat-5693	342	40	%	%	NOUN
easat-5693	342	41	significance	significance	NOUN
easat-5693	342	42	level	level	NOUN
easat-5693	342	43	for	for	ADP
easat-5693	342	44	audit	audit	NOUN
easat-5693	342	45	quality	quality	NOUN
easat-5693	342	46	(	(	PUNCT
easat-5693	342	47	p	p	X
easat-5693	342	48	=	=	NOUN
easat-5693	342	49	0.000	0.000	NUM
easat-5693	342	50	)	)	PUNCT
easat-5693	342	51	.	.	PUNCT
easat-5693	343	1	in	in	ADP
easat-5693	343	2	indonesia	indonesia	PROPN
easat-5693	343	3	itself	itself	PRON
easat-5693	343	4	,	,	PUNCT
easat-5693	343	5	research	research	NOUN
easat-5693	343	6	on	on	ADP
easat-5693	343	7	local	local	ADJ
easat-5693	343	8	government	government	NOUN
easat-5693	343	9	auditors	auditor	NOUN
easat-5693	343	10	in	in	ADP
easat-5693	343	11	indonesia	indonesia	PROPN
easat-5693	343	12	found	find	VERB
easat-5693	343	13	that	that	SCONJ
easat-5693	343	14	audit	audit	NOUN
easat-5693	343	15	quality	quality	NOUN
easat-5693	343	16	affects	affect	VERB
easat-5693	343	17	audit	audit	NOUN
easat-5693	343	18	effectiveness	effectiveness	NOUN
easat-5693	343	19	for	for	ADP
easat-5693	343	20	fraud	fraud	NOUN
easat-5693	343	21	prevention	prevention	NOUN
easat-5693	344	1	[	[	X
easat-5693	344	2	27	27	NUM
easat-5693	344	3	]	]	PUNCT
easat-5693	344	4	.	.	PUNCT
easat-5693	345	1	the	the	DET
easat-5693	345	2	results	result	NOUN
easat-5693	345	3	of	of	ADP
easat-5693	345	4	the	the	DET
easat-5693	345	5	analysis	analysis	NOUN
easat-5693	345	6	of	of	ADP
easat-5693	345	7	respondents	respondent	NOUN
easat-5693	345	8	'	'	PART
easat-5693	345	9	answers	answer	NOUN
easat-5693	345	10	as	as	SCONJ
easat-5693	345	11	described	describe	VERB
easat-5693	345	12	in	in	ADP
easat-5693	345	13	table	table	NOUN
easat-5693	345	14	3	3	NUM
easat-5693	345	15	,	,	PUNCT
easat-5693	345	16	on	on	ADP
easat-5693	345	17	the	the	DET
easat-5693	345	18	audit	audit	NOUN
easat-5693	345	19	quality	quality	NOUN
easat-5693	345	20	variable	variable	NOUN
easat-5693	345	21	show	show	VERB
easat-5693	345	22	that	that	SCONJ
easat-5693	345	23	the	the	DET
easat-5693	345	24	average	average	ADJ
easat-5693	345	25	answer	answer	NOUN
easat-5693	345	26	to	to	ADP
easat-5693	345	27	respondents	respondent	NOUN
easat-5693	345	28	'	'	PART
easat-5693	345	29	statements	statement	NOUN
easat-5693	345	30	on	on	ADP
easat-5693	345	31	seven	seven	NUM
easat-5693	345	32	indicator	indicator	NOUN
easat-5693	345	33	variables	variable	NOUN
easat-5693	345	34	is	be	AUX
easat-5693	345	35	4.451	4.451	NUM
easat-5693	345	36	with	with	ADP
easat-5693	345	37	a	a	DET
easat-5693	345	38	standard	standard	ADJ
easat-5693	345	39	deviation	deviation	NOUN
easat-5693	345	40	of	of	ADP
easat-5693	345	41	0.554	0.554	NUM
easat-5693	345	42	.	.	PUNCT
easat-5693	346	1	the	the	DET
easat-5693	346	2	highest	high	ADJ
easat-5693	346	3	mean	mean	ADJ
easat-5693	346	4	value	value	NOUN
easat-5693	346	5	was	be	AUX
easat-5693	346	6	given	give	VERB
easat-5693	346	7	by	by	ADP
easat-5693	346	8	respondents	respondent	NOUN
easat-5693	346	9	to	to	ADP
easat-5693	346	10	the	the	DET
easat-5693	346	11	indicator	indicator	NOUN
easat-5693	346	12	variable	variable	ADJ
easat-5693	346	13	statement	statement	NOUN
easat-5693	346	14	b3	b3	PROPN
easat-5693	346	15	,	,	PUNCT
easat-5693	346	16	namely	namely	ADV
easat-5693	346	17	the	the	DET
easat-5693	346	18	statement	statement	NOUN
easat-5693	346	19	'	'	PUNCT
easat-5693	346	20	audits	audit	NOUN
easat-5693	346	21	are	be	AUX
easat-5693	346	22	carried	carry	VERB
easat-5693	346	23	out	out	ADP
easat-5693	346	24	based	base	VERB
easat-5693	346	25	on	on	ADP
easat-5693	346	26	the	the	DET
easat-5693	346	27	priority	priority	NOUN
easat-5693	346	28	order	order	NOUN
easat-5693	346	29	of	of	ADP
easat-5693	346	30	audits	audits	NOUN
easat-5693	346	31	that	that	PRON
easat-5693	346	32	require	require	VERB
easat-5693	346	33	assurance	assurance	NOUN
easat-5693	346	34	services	service	NOUN
easat-5693	346	35	and	and	CCONJ
easat-5693	346	36	management	management	NOUN
easat-5693	346	37	system	system	NOUN
easat-5693	346	38	improvements	improvement	NOUN
easat-5693	346	39	'	'	PART
easat-5693	346	40	(	(	PUNCT
easat-5693	346	41	mean	mean	NOUN
easat-5693	346	42	=	=	SYM
easat-5693	346	43	4.571	4.571	NUM
easat-5693	346	44	)	)	PUNCT
easat-5693	346	45	.	.	PUNCT
easat-5693	347	1	the	the	DET
easat-5693	347	2	mean	mean	NOUN
easat-5693	347	3	of	of	ADP
easat-5693	347	4	respondents	respondent	NOUN
easat-5693	347	5	'	'	PART
easat-5693	347	6	answers	answer	NOUN
easat-5693	347	7	to	to	ADP
easat-5693	347	8	each	each	DET
easat-5693	347	9	statement	statement	NOUN
easat-5693	347	10	of	of	ADP
easat-5693	347	11	the	the	DET
easat-5693	347	12	variable	variable	ADJ
easat-5693	347	13	use	use	NOUN
easat-5693	347	14	of	of	ADP
easat-5693	347	15	information	information	NOUN
easat-5693	347	16	technology	technology	NOUN
easat-5693	347	17	is	be	AUX
easat-5693	347	18	in	in	ADP
easat-5693	347	19	the	the	DET
easat-5693	347	20	range	range	NOUN
easat-5693	347	21	of	of	ADP
easat-5693	347	22	4.20	4.20	NUM
easat-5693	347	23	-	-	SYM
easat-5693	347	24	5.00	5.00	NUM
easat-5693	347	25	,	,	PUNCT
easat-5693	347	26	so	so	SCONJ
easat-5693	347	27	it	it	PRON
easat-5693	347	28	can	can	AUX
easat-5693	347	29	be	be	AUX
easat-5693	347	30	concluded	conclude	VERB
easat-5693	347	31	that	that	SCONJ
easat-5693	347	32	the	the	DET
easat-5693	347	33	majority	majority	NOUN
easat-5693	347	34	of	of	ADP
easat-5693	347	35	respondents	respondent	NOUN
easat-5693	347	36	give	give	VERB
easat-5693	347	37	a	a	DET
easat-5693	347	38	very	very	ADV
easat-5693	347	39	good	good	ADJ
easat-5693	347	40	perception	perception	NOUN
easat-5693	347	41	of	of	ADP
easat-5693	347	42	the	the	DET
easat-5693	347	43	quality	quality	NOUN
easat-5693	347	44	of	of	ADP
easat-5693	347	45	internal	internal	ADJ
easat-5693	347	46	audit	audit	NOUN
easat-5693	347	47	in	in	ADP
easat-5693	347	48	the	the	DET
easat-5693	347	49	hospital	hospital	NOUN
easat-5693	347	50	where	where	SCONJ
easat-5693	347	51	they	they	PRON
easat-5693	347	52	work	work	VERB
easat-5693	347	53	[	[	X
easat-5693	347	54	52	52	NUM
easat-5693	347	55	]	]	PUNCT
easat-5693	347	56	.	.	PUNCT
easat-5693	348	1	5.2	5.2	NUM
easat-5693	348	2	.	.	PUNCT
easat-5693	349	1	the	the	DET
easat-5693	349	2	effect	effect	NOUN
easat-5693	349	3	of	of	ADP
easat-5693	349	4	information	information	NOUN
easat-5693	349	5	technology	technology	NOUN
easat-5693	349	6	use	use	NOUN
easat-5693	349	7	on	on	ADP
easat-5693	349	8	internal	internal	ADJ
easat-5693	349	9	audit	audit	NOUN
easat-5693	349	10	effectiveness	effectiveness	NOUN
easat-5693	349	11	in	in	ADP
easat-5693	349	12	fraud	fraud	NOUN
easat-5693	349	13	prevention	prevention	NOUN
easat-5693	349	14	and	and	CCONJ
easat-5693	349	15	detection	detection	NOUN
easat-5693	349	16	table	table	NOUN
easat-5693	349	17	8	8	NUM
easat-5693	349	18	and	and	CCONJ
easat-5693	349	19	table	table	NOUN
easat-5693	349	20	9	9	NUM
easat-5693	349	21	regarding	regard	VERB
easat-5693	349	22	hypothesis	hypothesis	NOUN
easat-5693	349	23	testing	test	VERB
easat-5693	349	24	analysis	analysis	NOUN
easat-5693	349	25	with	with	ADP
easat-5693	349	26	two	two	NUM
easat-5693	349	27	-	-	PUNCT
easat-5693	349	28	tailed	tail	VERB
easat-5693	349	29	t	t	NOUN
easat-5693	349	30	-	-	PUNCT
easat-5693	349	31	test	test	NOUN
easat-5693	349	32	and	and	CCONJ
easat-5693	349	33	f	f	X
easat-5693	349	34	-	-	PUNCT
easat-5693	349	35	square	square	NOUN
easat-5693	349	36	on	on	ADP
easat-5693	349	37	the	the	DET
easat-5693	349	38	pls	pls	PROPN
easat-5693	349	39	-	-	PUNCT
easat-5693	349	40	sem	sem	NOUN
easat-5693	349	41	inner	inner	ADJ
easat-5693	349	42	model	model	NOUN
easat-5693	349	43	construct	construct	NOUN
easat-5693	349	44	concludes	conclude	VERB
easat-5693	349	45	that	that	SCONJ
easat-5693	349	46	there	there	PRON
easat-5693	349	47	is	be	VERB
easat-5693	349	48	no	no	DET
easat-5693	349	49	significant	significant	ADJ
easat-5693	349	50	effect	effect	NOUN
easat-5693	349	51	of	of	ADP
easat-5693	349	52	the	the	DET
easat-5693	349	53	use	use	NOUN
easat-5693	349	54	of	of	ADP
easat-5693	349	55	information	information	NOUN
easat-5693	349	56	technology	technology	NOUN
easat-5693	349	57	on	on	ADP
easat-5693	349	58	the	the	DET
easat-5693	349	59	effectiveness	effectiveness	NOUN
easat-5693	349	60	of	of	ADP
easat-5693	349	61	internal	internal	ADJ
easat-5693	349	62	audit	audit	NOUN
easat-5693	349	63	in	in	ADP
easat-5693	349	64	preventing	prevent	VERB
easat-5693	349	65	and	and	CCONJ
easat-5693	349	66	detecting	detect	VERB
easat-5693	349	67	fraud	fraud	NOUN
easat-5693	349	68	(	(	PUNCT
easat-5693	349	69	path	path	NOUN
easat-5693	349	70	coefficient	coefficient	NOUN
easat-5693	349	71	=	=	PROPN
easat-5693	349	72	0.095	0.095	NUM
easat-5693	349	73	,	,	PUNCT
easat-5693	349	74	t	t	PROPN
easat-5693	349	75	statistic	statistic	NOUN
easat-5693	349	76	=	=	PROPN
easat-5693	349	77	1.480	1.480	NUM
easat-5693	349	78	,	,	PUNCT
easat-5693	349	79	p	p	NOUN
easat-5693	349	80	-	-	PUNCT
easat-5693	349	81	value	value	NOUN
easat-5693	349	82	=	=	NOUN
easat-5693	349	83	0.139	0.139	NUM
easat-5693	349	84	)	)	PUNCT
easat-5693	349	85	,	,	PUNCT
easat-5693	349	86	and	and	CCONJ
easat-5693	349	87	at	at	ADP
easat-5693	349	88	the	the	DET
easat-5693	349	89	structural	structural	ADJ
easat-5693	349	90	level	level	NOUN
easat-5693	349	91	the	the	DET
easat-5693	349	92	significant	significant	ADJ
easat-5693	349	93	effect	effect	NOUN
easat-5693	349	94	of	of	ADP
easat-5693	349	95	the	the	DET
easat-5693	349	96	use	use	NOUN
easat-5693	349	97	of	of	ADP
easat-5693	349	98	information	information	NOUN
easat-5693	349	99	technology	technology	NOUN
easat-5693	349	100	on	on	ADP
easat-5693	349	101	the	the	DET
easat-5693	349	102	effectiveness	effectiveness	NOUN
easat-5693	349	103	of	of	ADP
easat-5693	349	104	internal	internal	ADJ
easat-5693	349	105	audit	audit	NOUN
easat-5693	349	106	in	in	ADP
easat-5693	349	107	preventing	prevent	VERB
easat-5693	349	108	and	and	CCONJ
easat-5693	349	109	detecting	detect	VERB
easat-5693	349	110	fraud	fraud	NOUN
easat-5693	349	111	is	be	AUX
easat-5693	349	112	very	very	ADV
easat-5693	349	113	low	low	ADJ
easat-5693	349	114	or	or	CCONJ
easat-5693	349	115	negligible	negligible	ADJ
easat-5693	349	116	(	(	PUNCT
easat-5693	349	117	f	f	NOUN
easat-5693	349	118	-	-	PUNCT
easat-5693	349	119	square	square	ADJ
easat-5693	349	120	=	=	NOUN
easat-5693	349	121	0.017	0.017	NUM
easat-5693	349	122	)	)	PUNCT
easat-5693	349	123	.	.	PUNCT
easat-5693	350	1	these	these	DET
easat-5693	350	2	findings	finding	NOUN
easat-5693	350	3	support	support	VERB
easat-5693	350	4	research	research	NOUN
easat-5693	350	5	demeke	demeke	ADJ
easat-5693	350	6	and	and	CCONJ
easat-5693	350	7	kaur	kaur	NOUN
easat-5693	351	1	[	[	X
easat-5693	351	2	26	26	NUM
easat-5693	351	3	]	]	PUNCT
easat-5693	351	4	which	which	PRON
easat-5693	351	5	also	also	ADV
easat-5693	351	6	concluded	conclude	VERB
easat-5693	351	7	that	that	SCONJ
easat-5693	351	8	information	information	NOUN
easat-5693	351	9	technology	technology	NOUN
easat-5693	351	10	has	have	VERB
easat-5693	351	11	no	no	DET
easat-5693	351	12	significant	significant	ADJ
easat-5693	351	13	effect	effect	NOUN
easat-5693	351	14	on	on	ADP
easat-5693	351	15	internal	internal	ADJ
easat-5693	351	16	audit	audit	NOUN
easat-5693	351	17	effectiveness	effectiveness	NOUN
easat-5693	351	18	.	.	PUNCT
easat-5693	352	1	the	the	DET
easat-5693	352	2	findings	finding	NOUN
easat-5693	352	3	in	in	ADP
easat-5693	352	4	this	this	DET
easat-5693	352	5	study	study	NOUN
easat-5693	352	6	contradict	contradict	VERB
easat-5693	352	7	previous	previous	ADJ
easat-5693	352	8	research	research	NOUN
easat-5693	352	9	from	from	ADP
easat-5693	352	10	hassan	hassan	PROPN
easat-5693	352	11	,	,	PUNCT
easat-5693	352	12	et	et	PROPN
easat-5693	352	13	al	al	PROPN
easat-5693	352	14	.	.	PUNCT
easat-5693	353	1	[	[	X
easat-5693	353	2	14	14	NUM
easat-5693	353	3	]	]	PUNCT
easat-5693	353	4	which	which	PRON
easat-5693	353	5	states	state	VERB
easat-5693	353	6	that	that	SCONJ
easat-5693	353	7	strong	strong	ADJ
easat-5693	353	8	information	information	NOUN
easat-5693	353	9	technology	technology	NOUN
easat-5693	353	10	techniques	technique	NOUN
easat-5693	353	11	significantly	significantly	ADV
easat-5693	353	12	help	help	VERB
easat-5693	353	13	detect	detect	VERB
easat-5693	353	14	and	and	CCONJ
easat-5693	353	15	reduce	reduce	VERB
easat-5693	353	16	fraudulent	fraudulent	ADJ
easat-5693	353	17	activities	activity	NOUN
easat-5693	353	18	by	by	ADP
easat-5693	353	19	minimizing	minimize	VERB
easat-5693	353	20	opportunities	opportunity	NOUN
easat-5693	353	21	,	,	PUNCT
easat-5693	353	22	rationalization	rationalization	NOUN
easat-5693	353	23	,	,	PUNCT
easat-5693	353	24	pressure	pressure	NOUN
easat-5693	353	25	,	,	PUNCT
easat-5693	353	26	and	and	CCONJ
easat-5693	353	27	the	the	DET
easat-5693	353	28	ability	ability	NOUN
easat-5693	353	29	of	of	ADP
easat-5693	353	30	potential	potential	ADJ
easat-5693	353	31	employees	employee	NOUN
easat-5693	353	32	to	to	PART
easat-5693	353	33	commit	commit	VERB
easat-5693	353	34	fraud	fraud	NOUN
easat-5693	353	35	,	,	PUNCT
easat-5693	353	36	and	and	CCONJ
easat-5693	353	37	internal	internal	ADJ
easat-5693	353	38	control	control	NOUN
easat-5693	353	39	also	also	ADV
easat-5693	353	40	plays	play	VERB
easat-5693	353	41	an	an	DET
easat-5693	353	42	important	important	ADJ
easat-5693	353	43	role	role	NOUN
easat-5693	353	44	in	in	ADP
easat-5693	353	45	reducing	reduce	VERB
easat-5693	353	46	fraud	fraud	NOUN
easat-5693	353	47	.	.	PUNCT
easat-5693	354	1	previous	previous	ADJ
easat-5693	354	2	research	research	NOUN
easat-5693	354	3	by	by	ADP
easat-5693	354	4	jemaneh	jemaneh	PROPN
easat-5693	354	5	and	and	CCONJ
easat-5693	354	6	regasa	regasa	VERB
easat-5693	354	7	[	[	X
easat-5693	354	8	37	37	NUM
easat-5693	354	9	]	]	PUNCT
easat-5693	354	10	in	in	ADP
easat-5693	354	11	15	15	NUM
easat-5693	354	12	commercial	commercial	ADJ
easat-5693	354	13	banks	bank	NOUN
easat-5693	354	14	in	in	ADP
easat-5693	354	15	ethiophia	ethiophia	PROPN
easat-5693	354	16	believes	believe	VERB
easat-5693	354	17	performance	performance	NOUN
easat-5693	354	18	,	,	PUNCT
easat-5693	354	19	competence	competence	NOUN
easat-5693	354	20	and	and	CCONJ
easat-5693	354	21	the	the	DET
easat-5693	354	22	use	use	NOUN
easat-5693	354	23	of	of	ADP
easat-5693	354	24	information	information	NOUN
easat-5693	354	25	technology	technology	NOUN
easat-5693	354	26	by	by	ADP
easat-5693	354	27	internal	internal	ADJ
easat-5693	354	28	auditors	auditor	NOUN
easat-5693	354	29	as	as	ADP
easat-5693	354	30	significant	significant	ADJ
easat-5693	354	31	factors	factor	NOUN
easat-5693	354	32	affecting	affect	VERB
easat-5693	354	33	the	the	DET
easat-5693	354	34	quality	quality	NOUN
easat-5693	354	35	of	of	ADP
easat-5693	354	36	internal	internal	ADJ
easat-5693	354	37	audits	audit	NOUN
easat-5693	354	38	,	,	PUNCT
easat-5693	354	39	as	as	ADV
easat-5693	354	40	well	well	ADV
easat-5693	354	41	as	as	ADP
easat-5693	354	42	the	the	DET
easat-5693	354	43	quality	quality	NOUN
easat-5693	354	44	of	of	ADP
easat-5693	354	45	internal	internal	ADJ
easat-5693	354	46	audit	audit	NOUN
easat-5693	354	47	.	.	PUNCT
easat-5693	355	1	al	al	PROPN
easat-5693	355	2	-	-	PUNCT
easat-5693	355	3	refaee	refaee	PROPN
easat-5693	355	4	and	and	CCONJ
easat-5693	355	5	saim	saim	PROPN
easat-5693	356	1	[	[	X
easat-5693	356	2	36	36	NUM
easat-5693	356	3	]	]	PUNCT
easat-5693	356	4	who	who	PRON
easat-5693	356	5	found	find	VERB
easat-5693	356	6	a	a	DET
easat-5693	356	7	positive	positive	ADJ
easat-5693	356	8	impact	impact	NOUN
easat-5693	356	9	of	of	ADP
easat-5693	356	10	information	information	NOUN
easat-5693	356	11	technology	technology	NOUN
easat-5693	356	12	use	use	NOUN
easat-5693	356	13	on	on	ADP
easat-5693	356	14	internal	internal	ADJ
easat-5693	356	15	audit	audit	NOUN
easat-5693	356	16	independence	independence	NOUN
easat-5693	356	17	and	and	CCONJ
easat-5693	356	18	privacy	privacy	NOUN
easat-5693	356	19	.	.	PUNCT
easat-5693	357	1	1836	1836	NUM
easat-5693	357	2	edelweiss	edelweiss	PROPN
easat-5693	357	3	applied	apply	VERB
easat-5693	357	4	science	science	NOUN
easat-5693	357	5	and	and	CCONJ
easat-5693	357	6	technology	technology	NOUN
easat-5693	357	7	issn	issn	PROPN
easat-5693	357	8	:	:	PUNCT
easat-5693	357	9	2576	2576	NUM
easat-5693	357	10	-	-	SYM
easat-5693	357	11	8484	8484	NUM
easat-5693	357	12	vol	vol	NOUN
easat-5693	357	13	.	.	PROPN
easat-5693	358	1	9	9	NUM
easat-5693	358	2	,	,	PUNCT
easat-5693	358	3	no	no	INTJ
easat-5693	358	4	.	.	NOUN
easat-5693	359	1	3	3	NUM
easat-5693	359	2	:	:	SYM
easat-5693	359	3	1819	1819	NUM
easat-5693	359	4	-	-	SYM
easat-5693	359	5	1842	1842	NUM
easat-5693	359	6	,	,	PUNCT
easat-5693	359	7	2025	2025	NUM
easat-5693	359	8	doi	doi	NOUN
easat-5693	359	9	:	:	PUNCT
easat-5693	359	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	359	11	©	©	PROPN
easat-5693	359	12	2025	2025	NUM
easat-5693	359	13	by	by	ADP
easat-5693	359	14	the	the	DET
easat-5693	359	15	authors	author	NOUN
easat-5693	359	16	;	;	PUNCT
easat-5693	359	17	licensee	licensee	PROPN
easat-5693	359	18	learning	learning	PROPN
easat-5693	359	19	gate	gate	PROPN
easat-5693	359	20	hall	hall	PROPN
easat-5693	359	21	and	and	CCONJ
easat-5693	359	22	tommie	tommie	PROPN
easat-5693	360	1	[	[	X
easat-5693	360	2	44	44	NUM
easat-5693	360	3	]	]	PUNCT
easat-5693	360	4	stated	state	VERB
easat-5693	360	5	that	that	SCONJ
easat-5693	360	6	recent	recent	ADJ
easat-5693	360	7	developments	development	NOUN
easat-5693	360	8	in	in	ADP
easat-5693	360	9	information	information	NOUN
easat-5693	360	10	technology	technology	NOUN
easat-5693	360	11	have	have	AUX
easat-5693	360	12	had	have	VERB
easat-5693	360	13	a	a	DET
easat-5693	360	14	major	major	ADJ
easat-5693	360	15	impact	impact	NOUN
easat-5693	360	16	on	on	ADP
easat-5693	360	17	the	the	DET
easat-5693	360	18	field	field	NOUN
easat-5693	360	19	of	of	ADP
easat-5693	360	20	auditing	auditing	NOUN
easat-5693	360	21	.	.	PUNCT
easat-5693	361	1	internal	internal	ADJ
easat-5693	361	2	auditors	auditor	NOUN
easat-5693	361	3	need	need	VERB
easat-5693	361	4	to	to	PART
easat-5693	361	5	acquire	acquire	VERB
easat-5693	361	6	knowledge	knowledge	NOUN
easat-5693	361	7	and	and	CCONJ
easat-5693	361	8	skills	skill	NOUN
easat-5693	361	9	of	of	ADP
easat-5693	361	10	computerized	computerized	ADJ
easat-5693	361	11	information	information	NOUN
easat-5693	361	12	systems	system	NOUN
easat-5693	361	13	for	for	ADP
easat-5693	361	14	the	the	DET
easat-5693	361	15	purpose	purpose	NOUN
easat-5693	361	16	of	of	ADP
easat-5693	361	17	planning	planning	NOUN
easat-5693	361	18	,	,	PUNCT
easat-5693	361	19	supervising	supervising	NOUN
easat-5693	361	20	,	,	PUNCT
easat-5693	361	21	directing	directing	NOUN
easat-5693	361	22	,	,	PUNCT
easat-5693	361	23	reviewing	review	VERB
easat-5693	361	24	the	the	DET
easat-5693	361	25	work	work	NOUN
easat-5693	361	26	performed	perform	VERB
easat-5693	361	27	and	and	CCONJ
easat-5693	361	28	spending	spend	VERB
easat-5693	361	29	less	less	ADJ
easat-5693	361	30	time	time	NOUN
easat-5693	361	31	testing	test	VERB
easat-5693	361	32	the	the	DET
easat-5693	361	33	content	content	NOUN
easat-5693	361	34	and	and	CCONJ
easat-5693	361	35	accuracy	accuracy	NOUN
easat-5693	361	36	of	of	ADP
easat-5693	361	37	mathematical	mathematical	ADJ
easat-5693	361	38	calculations	calculation	NOUN
easat-5693	361	39	of	of	ADP
easat-5693	361	40	office	office	NOUN
easat-5693	361	41	accounts	account	NOUN
easat-5693	361	42	[	[	X
easat-5693	361	43	36	36	NUM
easat-5693	361	44	,	,	PUNCT
easat-5693	361	45	37	37	NUM
easat-5693	361	46	]	]	PUNCT
easat-5693	361	47	.	.	PUNCT
easat-5693	362	1	the	the	DET
easat-5693	362	2	results	result	NOUN
easat-5693	362	3	of	of	ADP
easat-5693	362	4	the	the	DET
easat-5693	362	5	analysis	analysis	NOUN
easat-5693	362	6	of	of	ADP
easat-5693	362	7	respondents	respondent	NOUN
easat-5693	362	8	'	'	PART
easat-5693	362	9	answers	answer	NOUN
easat-5693	362	10	as	as	SCONJ
easat-5693	362	11	described	describe	VERB
easat-5693	362	12	in	in	ADP
easat-5693	362	13	table	table	NOUN
easat-5693	362	14	3	3	NUM
easat-5693	362	15	on	on	ADP
easat-5693	362	16	the	the	DET
easat-5693	362	17	variable	variable	ADJ
easat-5693	362	18	use	use	NOUN
easat-5693	362	19	of	of	ADP
easat-5693	362	20	information	information	NOUN
easat-5693	362	21	technology	technology	NOUN
easat-5693	362	22	show	show	VERB
easat-5693	362	23	that	that	SCONJ
easat-5693	362	24	the	the	DET
easat-5693	362	25	average	average	ADJ
easat-5693	362	26	answer	answer	NOUN
easat-5693	362	27	to	to	ADP
easat-5693	362	28	the	the	DET
easat-5693	362	29	respondent	respondent	NOUN
easat-5693	362	30	's	's	PART
easat-5693	362	31	statement	statement	NOUN
easat-5693	362	32	on	on	ADP
easat-5693	362	33	the	the	DET
easat-5693	362	34	three	three	NUM
easat-5693	362	35	indicator	indicator	NOUN
easat-5693	362	36	variables	variable	NOUN
easat-5693	362	37	is	be	AUX
easat-5693	362	38	4.184	4.184	NUM
easat-5693	362	39	.	.	PUNCT
easat-5693	363	1	the	the	DET
easat-5693	363	2	highest	high	ADJ
easat-5693	363	3	mean	mean	ADJ
easat-5693	363	4	value	value	NOUN
easat-5693	363	5	was	be	AUX
easat-5693	363	6	given	give	VERB
easat-5693	363	7	by	by	ADP
easat-5693	363	8	respondents	respondent	NOUN
easat-5693	363	9	to	to	ADP
easat-5693	363	10	the	the	DET
easat-5693	363	11	statement	statement	NOUN
easat-5693	363	12	of	of	ADP
easat-5693	363	13	indicator	indicator	PROPN
easat-5693	363	14	variable	variable	PROPN
easat-5693	363	15	c1	c1	PROPN
easat-5693	363	16	,	,	PUNCT
easat-5693	363	17	namely	namely	ADV
easat-5693	363	18	the	the	DET
easat-5693	363	19	statement	statement	NOUN
easat-5693	363	20	'	'	PUNCT
easat-5693	363	21	in	in	ADP
easat-5693	363	22	the	the	DET
easat-5693	363	23	hospital	hospital	NOUN
easat-5693	363	24	where	where	SCONJ
easat-5693	363	25	i	i	PRON
easat-5693	363	26	work	work	VERB
easat-5693	363	27	,	,	PUNCT
easat-5693	363	28	information	information	NOUN
easat-5693	363	29	technology	technology	NOUN
easat-5693	363	30	plays	play	VERB
easat-5693	363	31	an	an	DET
easat-5693	363	32	important	important	ADJ
easat-5693	363	33	role	role	NOUN
easat-5693	363	34	in	in	ADP
easat-5693	363	35	fraud	fraud	NOUN
easat-5693	363	36	detection	detection	NOUN
easat-5693	363	37	'	'	PUNCT
easat-5693	363	38	(	(	PUNCT
easat-5693	363	39	mean	mean	NOUN
easat-5693	363	40	=	=	SYM
easat-5693	363	41	4.353	4.353	NUM
easat-5693	363	42	)	)	PUNCT
easat-5693	363	43	.	.	PUNCT
easat-5693	364	1	the	the	DET
easat-5693	364	2	mean	mean	NOUN
easat-5693	364	3	on	on	ADP
easat-5693	364	4	this	this	DET
easat-5693	364	5	statement	statement	NOUN
easat-5693	364	6	shows	show	VERB
easat-5693	364	7	that	that	SCONJ
easat-5693	364	8	the	the	DET
easat-5693	364	9	majority	majority	NOUN
easat-5693	364	10	of	of	ADP
easat-5693	364	11	respondents	respondent	NOUN
easat-5693	364	12	view	view	VERB
easat-5693	364	13	information	information	NOUN
easat-5693	364	14	technology	technology	NOUN
easat-5693	364	15	in	in	ADP
easat-5693	364	16	the	the	DET
easat-5693	364	17	hospital	hospital	NOUN
easat-5693	364	18	where	where	SCONJ
easat-5693	364	19	they	they	PRON
easat-5693	364	20	work	work	VERB
easat-5693	364	21	as	as	ADP
easat-5693	364	22	playing	play	VERB
easat-5693	364	23	an	an	DET
easat-5693	364	24	important	important	ADJ
easat-5693	364	25	role	role	NOUN
easat-5693	364	26	in	in	ADP
easat-5693	364	27	fraud	fraud	NOUN
easat-5693	364	28	detection	detection	NOUN
easat-5693	364	29	.	.	PUNCT
easat-5693	365	1	the	the	DET
easat-5693	365	2	mean	mean	NOUN
easat-5693	365	3	of	of	ADP
easat-5693	365	4	respondents	respondent	NOUN
easat-5693	365	5	'	'	PART
easat-5693	365	6	answers	answer	NOUN
easat-5693	365	7	to	to	ADP
easat-5693	365	8	each	each	DET
easat-5693	365	9	statement	statement	NOUN
easat-5693	365	10	of	of	ADP
easat-5693	365	11	the	the	DET
easat-5693	365	12	information	information	NOUN
easat-5693	365	13	technology	technology	NOUN
easat-5693	365	14	usage	usage	NOUN
easat-5693	365	15	variable	variable	NOUN
easat-5693	365	16	is	be	AUX
easat-5693	365	17	in	in	ADP
easat-5693	365	18	the	the	DET
easat-5693	365	19	range	range	NOUN
easat-5693	365	20	of	of	ADP
easat-5693	365	21	3.40	3.40	NUM
easat-5693	365	22	-	-	SYM
easat-5693	365	23	4.20	4.20	NUM
easat-5693	365	24	,	,	PUNCT
easat-5693	365	25	so	so	SCONJ
easat-5693	365	26	it	it	PRON
easat-5693	365	27	can	can	AUX
easat-5693	365	28	be	be	AUX
easat-5693	365	29	concluded	conclude	VERB
easat-5693	365	30	that	that	SCONJ
easat-5693	365	31	the	the	DET
easat-5693	365	32	majority	majority	NOUN
easat-5693	365	33	of	of	ADP
easat-5693	365	34	respondents	respondent	NOUN
easat-5693	365	35	give	give	VERB
easat-5693	365	36	a	a	DET
easat-5693	365	37	good	good	ADJ
easat-5693	365	38	perception	perception	NOUN
easat-5693	365	39	of	of	ADP
easat-5693	365	40	the	the	DET
easat-5693	365	41	use	use	NOUN
easat-5693	365	42	of	of	ADP
easat-5693	365	43	information	information	NOUN
easat-5693	365	44	technology	technology	NOUN
easat-5693	365	45	in	in	ADP
easat-5693	365	46	the	the	DET
easat-5693	365	47	hospital	hospital	NOUN
easat-5693	365	48	where	where	SCONJ
easat-5693	365	49	they	they	PRON
easat-5693	365	50	work	work	VERB
easat-5693	365	51	[	[	X
easat-5693	365	52	52	52	NUM
easat-5693	365	53	]	]	PUNCT
easat-5693	365	54	.	.	PUNCT
easat-5693	366	1	5.3	5.3	NUM
easat-5693	366	2	.	.	PUNCT
easat-5693	367	1	the	the	DET
easat-5693	367	2	effect	effect	NOUN
easat-5693	367	3	of	of	ADP
easat-5693	367	4	management	management	NOUN
easat-5693	367	5	support	support	NOUN
easat-5693	367	6	on	on	ADP
easat-5693	367	7	internal	internal	ADJ
easat-5693	367	8	audit	audit	NOUN
easat-5693	367	9	effectiveness	effectiveness	NOUN
easat-5693	367	10	in	in	ADP
easat-5693	367	11	fraud	fraud	NOUN
easat-5693	367	12	prevention	prevention	NOUN
easat-5693	367	13	and	and	CCONJ
easat-5693	367	14	detection	detection	NOUN
easat-5693	367	15	the	the	DET
easat-5693	367	16	results	result	NOUN
easat-5693	367	17	of	of	ADP
easat-5693	367	18	hypothesis	hypothesis	NOUN
easat-5693	367	19	testing	testing	NOUN
easat-5693	367	20	with	with	ADP
easat-5693	367	21	the	the	DET
easat-5693	367	22	two	two	NUM
easat-5693	367	23	-	-	PUNCT
easat-5693	367	24	tailed	tail	VERB
easat-5693	367	25	t	t	NOUN
easat-5693	367	26	-	-	PUNCT
easat-5693	367	27	test	test	NOUN
easat-5693	367	28	on	on	ADP
easat-5693	367	29	the	the	DET
easat-5693	367	30	pls	pls	PROPN
easat-5693	367	31	-	-	PUNCT
easat-5693	367	32	sem	sem	NOUN
easat-5693	367	33	inner	inner	ADJ
easat-5693	367	34	model	model	NOUN
easat-5693	367	35	construct	construct	NOUN
easat-5693	367	36	in	in	ADP
easat-5693	367	37	table	table	NOUN
easat-5693	367	38	8	8	NUM
easat-5693	367	39	and	and	CCONJ
easat-5693	367	40	the	the	DET
easat-5693	367	41	f	f	PROPN
easat-5693	367	42	-	-	PUNCT
easat-5693	367	43	square	square	ADJ
easat-5693	367	44	test	test	NOUN
easat-5693	367	45	on	on	ADP
easat-5693	367	46	the	the	DET
easat-5693	367	47	pls	pls	PROPN
easat-5693	367	48	-	-	PUNCT
easat-5693	367	49	sem	sem	NOUN
easat-5693	367	50	inner	inner	ADJ
easat-5693	367	51	model	model	NOUN
easat-5693	367	52	construct	construct	NOUN
easat-5693	367	53	in	in	ADP
easat-5693	367	54	table	table	NOUN
easat-5693	367	55	9	9	NUM
easat-5693	367	56	show	show	NOUN
easat-5693	367	57	that	that	SCONJ
easat-5693	367	58	there	there	PRON
easat-5693	367	59	is	be	VERB
easat-5693	367	60	a	a	DET
easat-5693	367	61	significant	significant	ADJ
easat-5693	367	62	effect	effect	NOUN
easat-5693	367	63	of	of	ADP
easat-5693	367	64	management	management	NOUN
easat-5693	367	65	support	support	NOUN
easat-5693	367	66	on	on	ADP
easat-5693	367	67	the	the	DET
easat-5693	367	68	effectiveness	effectiveness	NOUN
easat-5693	367	69	of	of	ADP
easat-5693	367	70	internal	internal	ADJ
easat-5693	367	71	audit	audit	NOUN
easat-5693	367	72	in	in	ADP
easat-5693	367	73	preventing	prevent	VERB
easat-5693	367	74	and	and	CCONJ
easat-5693	367	75	detecting	detect	VERB
easat-5693	367	76	fraud	fraud	NOUN
easat-5693	367	77	with	with	ADP
easat-5693	367	78	a	a	DET
easat-5693	367	79	path	path	NOUN
easat-5693	367	80	coefficient	coefficient	NOUN
easat-5693	367	81	value	value	NOUN
easat-5693	367	82	=	=	SYM
easat-5693	367	83	0.191	0.191	NUM
easat-5693	367	84	,	,	PUNCT
easat-5693	367	85	t	t	PROPN
easat-5693	367	86	statistic	statistic	NOUN
easat-5693	367	87	=	=	SYM
easat-5693	367	88	2.347	2.347	NUM
easat-5693	367	89	(	(	PUNCT
easat-5693	367	90	t	t	PROPN
easat-5693	367	91	statistic	statistic	PROPN
easat-5693	367	92	>	>	X
easat-5693	367	93	1.96	1.96	NUM
easat-5693	367	94	)	)	PUNCT
easat-5693	367	95	,	,	PUNCT
easat-5693	367	96	p	p	NOUN
easat-5693	367	97	-	-	PUNCT
easat-5693	367	98	value	value	NOUN
easat-5693	367	99	=	=	NOUN
easat-5693	367	100	0.019	0.019	NUM
easat-5693	367	101	(	(	PUNCT
easat-5693	367	102	p	p	NOUN
easat-5693	367	103	-	-	PUNCT
easat-5693	367	104	value	value	NOUN
easat-5693	367	105	<	<	NOUN
easat-5693	367	106	0.05	0.05	NUM
easat-5693	367	107	)	)	PUNCT
easat-5693	367	108	,	,	PUNCT
easat-5693	367	109	with	with	ADP
easat-5693	367	110	an	an	DET
easat-5693	367	111	effect	effect	NOUN
easat-5693	367	112	at	at	ADP
easat-5693	367	113	a	a	DET
easat-5693	367	114	low	low	ADJ
easat-5693	367	115	structural	structural	ADJ
easat-5693	367	116	level	level	NOUN
easat-5693	367	117	(	(	PUNCT
easat-5693	367	118	f	f	NOUN
easat-5693	367	119	-	-	PUNCT
easat-5693	367	120	square	square	ADJ
easat-5693	367	121	=	=	NOUN
easat-5693	367	122	0.049	0.049	NUM
easat-5693	367	123	)	)	PUNCT
easat-5693	367	124	.	.	PUNCT
easat-5693	368	1	the	the	DET
easat-5693	368	2	results	result	NOUN
easat-5693	368	3	of	of	ADP
easat-5693	368	4	this	this	DET
easat-5693	368	5	study	study	NOUN
easat-5693	368	6	prove	prove	VERB
easat-5693	368	7	previous	previous	ADJ
easat-5693	368	8	findings	finding	NOUN
easat-5693	368	9	which	which	PRON
easat-5693	368	10	found	find	VERB
easat-5693	368	11	that	that	SCONJ
easat-5693	368	12	management	management	NOUN
easat-5693	368	13	support	support	NOUN
easat-5693	368	14	has	have	VERB
easat-5693	368	15	a	a	DET
easat-5693	368	16	positive	positive	ADJ
easat-5693	368	17	effect	effect	NOUN
easat-5693	368	18	on	on	ADP
easat-5693	368	19	the	the	DET
easat-5693	368	20	effectiveness	effectiveness	NOUN
easat-5693	368	21	of	of	ADP
easat-5693	368	22	internal	internal	ADJ
easat-5693	368	23	audit	audit	NOUN
easat-5693	368	24	in	in	ADP
easat-5693	368	25	preventing	prevent	VERB
easat-5693	368	26	and	and	CCONJ
easat-5693	368	27	detecting	detect	VERB
easat-5693	368	28	fraud	fraud	NOUN
easat-5693	368	29	.	.	PUNCT
easat-5693	369	1	kesto	kesto	PROPN
easat-5693	369	2	and	and	CCONJ
easat-5693	369	3	yisehak	yisehak	NOUN
easat-5693	370	1	[	[	X
easat-5693	370	2	31	31	NUM
easat-5693	370	3	]	]	X
easat-5693	370	4	;	;	PUNCT
easat-5693	370	5	dyhati	dyhati	NOUN
easat-5693	370	6	and	and	CCONJ
easat-5693	370	7	tertiarto	tertiarto	NOUN
easat-5693	370	8	[	[	X
easat-5693	370	9	34	34	NUM
easat-5693	370	10	]	]	PUNCT
easat-5693	370	11	.	.	PUNCT
easat-5693	371	1	ganesan	ganesan	PROPN
easat-5693	371	2	,	,	PUNCT
easat-5693	371	3	et	et	PROPN
easat-5693	371	4	al	al	PROPN
easat-5693	371	5	.	.	PUNCT
easat-5693	372	1	[	[	X
easat-5693	372	2	33	33	NUM
easat-5693	372	3	]	]	PUNCT
easat-5693	372	4	also	also	ADV
easat-5693	372	5	revealed	reveal	VERB
easat-5693	372	6	that	that	SCONJ
easat-5693	372	7	management	management	NOUN
easat-5693	372	8	support	support	NOUN
easat-5693	372	9	is	be	AUX
easat-5693	372	10	related	relate	VERB
easat-5693	372	11	to	to	ADP
easat-5693	372	12	internal	internal	ADJ
easat-5693	372	13	audit	audit	NOUN
easat-5693	372	14	effectiveness	effectiveness	NOUN
easat-5693	372	15	.	.	PUNCT
easat-5693	373	1	the	the	DET
easat-5693	373	2	findings	finding	NOUN
easat-5693	373	3	in	in	ADP
easat-5693	373	4	this	this	DET
easat-5693	373	5	study	study	NOUN
easat-5693	373	6	refute	refute	VERB
easat-5693	373	7	the	the	DET
easat-5693	373	8	research	research	NOUN
easat-5693	373	9	results	result	NOUN
easat-5693	373	10	demeke	demeke	ADJ
easat-5693	373	11	&	&	CCONJ
easat-5693	373	12	kaur	kaur	PROPN
easat-5693	373	13	(	(	PUNCT
easat-5693	373	14	2021	2021	NUM
easat-5693	373	15	)	)	PUNCT
easat-5693	373	16	which	which	PRON
easat-5693	373	17	states	state	VERB
easat-5693	373	18	that	that	SCONJ
easat-5693	373	19	management	management	NOUN
easat-5693	373	20	support	support	NOUN
easat-5693	373	21	does	do	AUX
easat-5693	373	22	not	not	PART
easat-5693	373	23	significantly	significantly	ADV
easat-5693	373	24	affect	affect	VERB
easat-5693	373	25	internal	internal	ADJ
easat-5693	373	26	audit	audit	NOUN
easat-5693	373	27	effectiveness	effectiveness	NOUN
easat-5693	373	28	.	.	PUNCT
easat-5693	374	1	internal	internal	ADJ
easat-5693	374	2	audit	audit	NOUN
easat-5693	374	3	effectiveness	effectiveness	NOUN
easat-5693	374	4	is	be	AUX
easat-5693	374	5	strongly	strongly	ADV
easat-5693	374	6	influenced	influence	VERB
easat-5693	374	7	by	by	ADP
easat-5693	374	8	internal	internal	ADJ
easat-5693	374	9	audit	audit	NOUN
easat-5693	374	10	quality	quality	NOUN
easat-5693	374	11	and	and	CCONJ
easat-5693	374	12	management	management	NOUN
easat-5693	374	13	support	support	NOUN
easat-5693	374	14	,	,	PUNCT
easat-5693	374	15	while	while	SCONJ
easat-5693	374	16	organizational	organizational	ADJ
easat-5693	374	17	arrangements	arrangement	NOUN
easat-5693	374	18	and	and	CCONJ
easat-5693	374	19	auditee	auditee	NOUN
easat-5693	374	20	attributes	attribute	NOUN
easat-5693	374	21	do	do	AUX
easat-5693	374	22	not	not	PART
easat-5693	374	23	have	have	VERB
easat-5693	374	24	a	a	DET
easat-5693	374	25	strong	strong	ADJ
easat-5693	374	26	impact	impact	NOUN
easat-5693	374	27	on	on	ADP
easat-5693	374	28	audit	audit	NOUN
easat-5693	374	29	effectiveness	effectiveness	NOUN
easat-5693	374	30	mihret	mihret	NOUN
easat-5693	374	31	and	and	CCONJ
easat-5693	374	32	yismaw	yismaw	VERB
easat-5693	375	1	[	[	X
easat-5693	375	2	29	29	NUM
easat-5693	375	3	]	]	PUNCT
easat-5693	375	4	.	.	PUNCT
easat-5693	376	1	sanni	sanni	PROPN
easat-5693	377	1	[	[	X
easat-5693	377	2	30	30	NUM
easat-5693	377	3	]	]	PUNCT
easat-5693	377	4	found	find	VERB
easat-5693	377	5	that	that	SCONJ
easat-5693	377	6	top	top	ADJ
easat-5693	377	7	management	management	NOUN
easat-5693	377	8	support	support	NOUN
easat-5693	377	9	,	,	PUNCT
easat-5693	377	10	auditor	auditor	NOUN
easat-5693	377	11	training	training	NOUN
easat-5693	377	12	&	&	CCONJ
easat-5693	377	13	development	development	NOUN
easat-5693	377	14	,	,	PUNCT
easat-5693	377	15	and	and	CCONJ
easat-5693	377	16	auditor	auditor	NOUN
easat-5693	377	17	promotion	promotion	NOUN
easat-5693	377	18	and	and	CCONJ
easat-5693	377	19	rewards	reward	NOUN
easat-5693	377	20	are	be	AUX
easat-5693	377	21	important	important	ADJ
easat-5693	377	22	predictors	predictor	NOUN
easat-5693	377	23	of	of	ADP
easat-5693	377	24	internal	internal	ADJ
easat-5693	377	25	audit	audit	NOUN
easat-5693	377	26	effectiveness	effectiveness	NOUN
easat-5693	377	27	.	.	PUNCT
easat-5693	378	1	in	in	ADP
easat-5693	378	2	indonesia	indonesia	PROPN
easat-5693	378	3	,	,	PUNCT
easat-5693	378	4	mahmudah	mahmudah	PROPN
easat-5693	379	1	[	[	X
easat-5693	379	2	45	45	NUM
easat-5693	379	3	]	]	PUNCT
easat-5693	379	4	proved	prove	VERB
easat-5693	379	5	that	that	SCONJ
easat-5693	379	6	the	the	DET
easat-5693	379	7	internal	internal	ADJ
easat-5693	379	8	control	control	NOUN
easat-5693	379	9	system	system	NOUN
easat-5693	379	10	and	and	CCONJ
easat-5693	379	11	management	management	NOUN
easat-5693	379	12	support	support	NOUN
easat-5693	379	13	have	have	VERB
easat-5693	379	14	a	a	DET
easat-5693	379	15	positive	positive	ADJ
easat-5693	379	16	effect	effect	NOUN
easat-5693	379	17	on	on	ADP
easat-5693	379	18	internal	internal	ADJ
easat-5693	379	19	audit	audit	NOUN
easat-5693	379	20	effectiveness	effectiveness	NOUN
easat-5693	379	21	.	.	PUNCT
easat-5693	380	1	based	base	VERB
easat-5693	380	2	on	on	ADP
easat-5693	380	3	the	the	DET
easat-5693	380	4	analysis	analysis	NOUN
easat-5693	380	5	of	of	ADP
easat-5693	380	6	respondents	respondent	NOUN
easat-5693	380	7	'	'	PART
easat-5693	380	8	answers	answer	NOUN
easat-5693	380	9	as	as	SCONJ
easat-5693	380	10	described	describe	VERB
easat-5693	380	11	in	in	ADP
easat-5693	380	12	table	table	NOUN
easat-5693	380	13	3	3	NUM
easat-5693	380	14	,	,	PUNCT
easat-5693	380	15	the	the	DET
easat-5693	380	16	management	management	NOUN
easat-5693	380	17	support	support	NOUN
easat-5693	380	18	variable	variable	NOUN
easat-5693	380	19	shows	show	VERB
easat-5693	380	20	that	that	SCONJ
easat-5693	380	21	the	the	DET
easat-5693	380	22	average	average	ADJ
easat-5693	380	23	answer	answer	NOUN
easat-5693	380	24	to	to	ADP
easat-5693	380	25	respondents	respondent	NOUN
easat-5693	380	26	'	'	PART
easat-5693	380	27	statements	statement	NOUN
easat-5693	380	28	on	on	ADP
easat-5693	380	29	five	five	NUM
easat-5693	380	30	indicator	indicator	NOUN
easat-5693	380	31	variables	variable	NOUN
easat-5693	380	32	is	be	AUX
easat-5693	380	33	4.390	4.390	NUM
easat-5693	380	34	with	with	ADP
easat-5693	380	35	a	a	DET
easat-5693	380	36	standard	standard	ADJ
easat-5693	380	37	deviation	deviation	NOUN
easat-5693	380	38	of	of	ADP
easat-5693	380	39	0.668	0.668	NUM
easat-5693	380	40	.	.	PUNCT
easat-5693	381	1	the	the	DET
easat-5693	381	2	highest	high	ADJ
easat-5693	381	3	mean	mean	ADJ
easat-5693	381	4	value	value	NOUN
easat-5693	381	5	was	be	AUX
easat-5693	381	6	given	give	VERB
easat-5693	381	7	by	by	ADP
easat-5693	381	8	respondents	respondent	NOUN
easat-5693	381	9	to	to	ADP
easat-5693	381	10	the	the	DET
easat-5693	381	11	indicator	indicator	NOUN
easat-5693	381	12	variable	variable	ADJ
easat-5693	381	13	statement	statement	NOUN
easat-5693	381	14	d1	d1	PROPN
easat-5693	381	15	,	,	PUNCT
easat-5693	381	16	namely	namely	ADV
easat-5693	381	17	the	the	DET
easat-5693	381	18	statement	statement	NOUN
easat-5693	381	19	'	'	PUNCT
easat-5693	381	20	top	top	ADJ
easat-5693	381	21	management	management	NOUN
easat-5693	381	22	is	be	AUX
easat-5693	381	23	very	very	ADV
easat-5693	381	24	supportive	supportive	ADJ
easat-5693	381	25	'	'	PUNCT
easat-5693	381	26	(	(	PUNCT
easat-5693	381	27	mean	mean	NOUN
easat-5693	381	28	=	=	SYM
easat-5693	381	29	4.457	4.457	NUM
easat-5693	381	30	)	)	PUNCT
easat-5693	381	31	.	.	PUNCT
easat-5693	382	1	the	the	DET
easat-5693	382	2	mean	mean	NOUN
easat-5693	382	3	of	of	ADP
easat-5693	382	4	respondents	respondent	NOUN
easat-5693	382	5	'	'	PART
easat-5693	382	6	answers	answer	NOUN
easat-5693	382	7	to	to	ADP
easat-5693	382	8	each	each	DET
easat-5693	382	9	statement	statement	NOUN
easat-5693	382	10	of	of	ADP
easat-5693	382	11	the	the	DET
easat-5693	382	12	management	management	NOUN
easat-5693	382	13	support	support	NOUN
easat-5693	382	14	variable	variable	NOUN
easat-5693	382	15	is	be	AUX
easat-5693	382	16	in	in	ADP
easat-5693	382	17	the	the	DET
easat-5693	382	18	range	range	NOUN
easat-5693	382	19	of	of	ADP
easat-5693	382	20	4.20	4.20	NUM
easat-5693	382	21	-	-	SYM
easat-5693	382	22	5.00	5.00	NUM
easat-5693	382	23	,	,	PUNCT
easat-5693	382	24	so	so	SCONJ
easat-5693	382	25	it	it	PRON
easat-5693	382	26	can	can	AUX
easat-5693	382	27	be	be	AUX
easat-5693	382	28	concluded	conclude	VERB
easat-5693	382	29	that	that	SCONJ
easat-5693	382	30	the	the	DET
easat-5693	382	31	majority	majority	NOUN
easat-5693	382	32	of	of	ADP
easat-5693	382	33	respondents	respondent	NOUN
easat-5693	382	34	give	give	VERB
easat-5693	382	35	a	a	DET
easat-5693	382	36	very	very	ADV
easat-5693	382	37	good	good	ADJ
easat-5693	382	38	perception	perception	NOUN
easat-5693	382	39	of	of	ADP
easat-5693	382	40	management	management	NOUN
easat-5693	382	41	support	support	NOUN
easat-5693	382	42	in	in	ADP
easat-5693	382	43	the	the	DET
easat-5693	382	44	hospital	hospital	NOUN
easat-5693	382	45	where	where	SCONJ
easat-5693	382	46	they	they	PRON
easat-5693	382	47	work	work	VERB
easat-5693	382	48	[	[	X
easat-5693	382	49	52	52	NUM
easat-5693	382	50	]	]	PUNCT
easat-5693	382	51	.	.	PUNCT
easat-5693	383	1	5.4	5.4	NUM
easat-5693	383	2	.	.	PUNCT
easat-5693	384	1	the	the	DET
easat-5693	384	2	effect	effect	NOUN
easat-5693	384	3	of	of	ADP
easat-5693	384	4	guidelines	guideline	NOUN
easat-5693	384	5	implementation	implementation	NOUN
easat-5693	384	6	on	on	ADP
easat-5693	384	7	internal	internal	ADJ
easat-5693	384	8	audit	audit	NOUN
easat-5693	384	9	effectiveness	effectiveness	NOUN
easat-5693	384	10	in	in	ADP
easat-5693	384	11	fraud	fraud	NOUN
easat-5693	384	12	prevention	prevention	NOUN
easat-5693	384	13	and	and	CCONJ
easat-5693	384	14	detection	detection	NOUN
easat-5693	384	15	the	the	DET
easat-5693	384	16	results	result	NOUN
easat-5693	384	17	of	of	ADP
easat-5693	384	18	hypothesis	hypothesis	NOUN
easat-5693	384	19	testing	testing	NOUN
easat-5693	384	20	with	with	ADP
easat-5693	384	21	two	two	NUM
easat-5693	384	22	-	-	PUNCT
easat-5693	384	23	tailed	tail	VERB
easat-5693	384	24	t	t	NOUN
easat-5693	384	25	-	-	PUNCT
easat-5693	384	26	test	test	NOUN
easat-5693	384	27	on	on	ADP
easat-5693	384	28	the	the	DET
easat-5693	384	29	pls	pls	PROPN
easat-5693	384	30	-	-	PUNCT
easat-5693	384	31	sem	sem	NOUN
easat-5693	384	32	inner	inner	ADJ
easat-5693	384	33	model	model	NOUN
easat-5693	384	34	construct	construct	NOUN
easat-5693	384	35	in	in	ADP
easat-5693	384	36	table	table	NOUN
easat-5693	384	37	8	8	NUM
easat-5693	384	38	that	that	SCONJ
easat-5693	384	39	there	there	PRON
easat-5693	384	40	is	be	VERB
easat-5693	384	41	a	a	DET
easat-5693	384	42	significant	significant	ADJ
easat-5693	384	43	effect	effect	NOUN
easat-5693	384	44	of	of	ADP
easat-5693	384	45	implementing	implement	VERB
easat-5693	384	46	guidelines	guideline	NOUN
easat-5693	384	47	on	on	ADP
easat-5693	384	48	the	the	DET
easat-5693	384	49	effectiveness	effectiveness	NOUN
easat-5693	384	50	of	of	ADP
easat-5693	384	51	internal	internal	ADJ
easat-5693	384	52	audit	audit	NOUN
easat-5693	384	53	in	in	ADP
easat-5693	384	54	preventing	prevent	VERB
easat-5693	384	55	and	and	CCONJ
easat-5693	384	56	detecting	detect	VERB
easat-5693	384	57	fraud	fraud	NOUN
easat-5693	384	58	with	with	ADP
easat-5693	384	59	a	a	DET
easat-5693	384	60	path	path	NOUN
easat-5693	384	61	coefficient	coefficient	NOUN
easat-5693	384	62	value	value	NOUN
easat-5693	384	63	=	=	PUNCT
easat-5693	384	64	0.642	0.642	NUM
easat-5693	384	65	,	,	PUNCT
easat-5693	384	66	t	t	NOUN
easat-5693	384	67	statistic	statistic	NOUN
easat-5693	384	68	=	=	SYM
easat-5693	384	69	8.467	8.467	NUM
easat-5693	384	70	(	(	PUNCT
easat-5693	384	71	t	t	PROPN
easat-5693	384	72	statistic	statistic	PROPN
easat-5693	384	73	>	>	X
easat-5693	384	74	1.96	1.96	NUM
easat-5693	384	75	)	)	PUNCT
easat-5693	384	76	,	,	PUNCT
easat-5693	384	77	p	p	NOUN
easat-5693	384	78	-	-	PUNCT
easat-5693	384	79	value	value	NOUN
easat-5693	384	80	=	=	NOUN
easat-5693	384	81	0.0005	0.0005	NUM
easat-5693	384	82	(	(	PUNCT
easat-5693	384	83	p	p	NOUN
easat-5693	384	84	-	-	PUNCT
easat-5693	384	85	value	value	NOUN
easat-5693	384	86	<	<	NOUN
easat-5693	384	87	0.05	0.05	NUM
easat-5693	384	88	)	)	PUNCT
easat-5693	384	89	.	.	PUNCT
easat-5693	385	1	the	the	DET
easat-5693	385	2	effect	effect	NOUN
easat-5693	385	3	size	size	NOUN
easat-5693	385	4	(	(	PUNCT
easat-5693	385	5	f	f	X
easat-5693	385	6	-	-	PUNCT
easat-5693	385	7	square	square	ADJ
easat-5693	385	8	)	)	PUNCT
easat-5693	385	9	test	test	NOUN
easat-5693	385	10	on	on	ADP
easat-5693	385	11	the	the	DET
easat-5693	385	12	pls	pls	PROPN
easat-5693	385	13	-	-	PUNCT
easat-5693	385	14	sem	sem	NOUN
easat-5693	385	15	inner	inner	ADJ
easat-5693	385	16	model	model	NOUN
easat-5693	385	17	in	in	ADP
easat-5693	385	18	table	table	NOUN
easat-5693	385	19	9	9	NUM
easat-5693	385	20	concludes	conclude	VERB
easat-5693	385	21	that	that	SCONJ
easat-5693	385	22	at	at	ADP
easat-5693	385	23	the	the	DET
easat-5693	385	24	structural	structural	ADJ
easat-5693	385	25	level	level	NOUN
easat-5693	385	26	the	the	DET
easat-5693	385	27	effect	effect	NOUN
easat-5693	385	28	of	of	ADP
easat-5693	385	29	implementing	implement	VERB
easat-5693	385	30	guidelines	guideline	NOUN
easat-5693	385	31	on	on	ADP
easat-5693	385	32	the	the	DET
easat-5693	385	33	effectiveness	effectiveness	NOUN
easat-5693	385	34	of	of	ADP
easat-5693	385	35	internal	internal	ADJ
easat-5693	385	36	audit	audit	NOUN
easat-5693	385	37	in	in	ADP
easat-5693	385	38	preventing	prevent	VERB
easat-5693	385	39	and	and	CCONJ
easat-5693	385	40	detecting	detect	VERB
easat-5693	385	41	fraud	fraud	NOUN
easat-5693	385	42	is	be	AUX
easat-5693	385	43	very	very	ADV
easat-5693	385	44	high	high	ADJ
easat-5693	385	45	with	with	ADP
easat-5693	385	46	an	an	DET
easat-5693	385	47	f	f	NOUN
easat-5693	385	48	-	-	PUNCT
easat-5693	385	49	square	square	ADJ
easat-5693	385	50	value	value	NOUN
easat-5693	385	51	of	of	ADP
easat-5693	385	52	0.557	0.557	NUM
easat-5693	385	53	.	.	PUNCT
easat-5693	386	1	the	the	DET
easat-5693	386	2	implementation	implementation	NOUN
easat-5693	386	3	of	of	ADP
easat-5693	386	4	spi	spi	PROPN
easat-5693	386	5	implementation	implementation	NOUN
easat-5693	386	6	guidelines	guideline	NOUN
easat-5693	386	7	in	in	ADP
easat-5693	386	8	hospitals	hospital	NOUN
easat-5693	386	9	is	be	AUX
easat-5693	386	10	intended	intend	VERB
easat-5693	386	11	to	to	PART
easat-5693	386	12	be	be	AUX
easat-5693	386	13	a	a	DET
easat-5693	386	14	guide	guide	NOUN
easat-5693	386	15	for	for	ADP
easat-5693	386	16	the	the	DET
easat-5693	386	17	ministry	ministry	PROPN
easat-5693	386	18	of	of	ADP
easat-5693	386	19	health	health	PROPN
easat-5693	386	20	and	and	CCONJ
easat-5693	386	21	hospitals	hospital	NOUN
easat-5693	386	22	within	within	ADP
easat-5693	386	23	the	the	DET
easat-5693	386	24	ministry	ministry	PROPN
easat-5693	386	25	of	of	ADP
easat-5693	386	26	health	health	PROPN
easat-5693	386	27	in	in	ADP
easat-5693	386	28	organizing	organize	VERB
easat-5693	386	29	spi	spi	NOUN
easat-5693	386	30	in	in	ADP
easat-5693	386	31	hospitals	hospital	NOUN
easat-5693	386	32	;	;	PUNCT
easat-5693	386	33	ensuring	ensure	VERB
easat-5693	386	34	that	that	SCONJ
easat-5693	386	35	1837	1837	NUM
easat-5693	386	36	edelweiss	edelweiss	PROPN
easat-5693	386	37	applied	apply	VERB
easat-5693	386	38	science	science	NOUN
easat-5693	386	39	and	and	CCONJ
easat-5693	386	40	technology	technology	NOUN
easat-5693	386	41	issn	issn	PROPN
easat-5693	386	42	:	:	PUNCT
easat-5693	386	43	2576	2576	NUM
easat-5693	386	44	-	-	SYM
easat-5693	386	45	8484	8484	NUM
easat-5693	386	46	vol	vol	NOUN
easat-5693	386	47	.	.	PROPN
easat-5693	387	1	9	9	NUM
easat-5693	387	2	,	,	PUNCT
easat-5693	387	3	no	no	INTJ
easat-5693	387	4	.	.	NOUN
easat-5693	388	1	3	3	NUM
easat-5693	388	2	:	:	SYM
easat-5693	388	3	1819	1819	NUM
easat-5693	388	4	-	-	SYM
easat-5693	388	5	1842	1842	NUM
easat-5693	388	6	,	,	PUNCT
easat-5693	388	7	2025	2025	NUM
easat-5693	388	8	doi	doi	NOUN
easat-5693	388	9	:	:	PUNCT
easat-5693	388	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	388	11	©	©	PROPN
easat-5693	388	12	2025	2025	NUM
easat-5693	388	13	by	by	ADP
easat-5693	388	14	the	the	DET
easat-5693	388	15	authors	author	NOUN
easat-5693	388	16	;	;	PUNCT
easat-5693	388	17	licensee	licensee	PROPN
easat-5693	388	18	learning	learn	VERB
easat-5693	388	19	gate	gate	NOUN
easat-5693	388	20	hospitals	hospital	NOUN
easat-5693	388	21	organize	organize	VERB
easat-5693	388	22	an	an	DET
easat-5693	388	23	internal	internal	ADJ
easat-5693	388	24	control	control	NOUN
easat-5693	388	25	system	system	NOUN
easat-5693	388	26	that	that	PRON
easat-5693	388	27	runs	run	VERB
easat-5693	388	28	effectively	effectively	ADV
easat-5693	388	29	;	;	PUNCT
easat-5693	388	30	and	and	CCONJ
easat-5693	388	31	become	become	VERB
easat-5693	388	32	a	a	DET
easat-5693	388	33	reference	reference	NOUN
easat-5693	388	34	for	for	ADP
easat-5693	388	35	spi	spi	NOUN
easat-5693	388	36	in	in	ADP
easat-5693	388	37	carrying	carry	VERB
easat-5693	388	38	out	out	ADP
easat-5693	388	39	its	its	PRON
easat-5693	388	40	duties	duty	NOUN
easat-5693	388	41	,	,	PUNCT
easat-5693	388	42	functions	function	NOUN
easat-5693	388	43	and	and	CCONJ
easat-5693	388	44	authorities	authority	NOUN
easat-5693	388	45	[	[	X
easat-5693	388	46	9	9	NUM
easat-5693	388	47	]	]	PUNCT
easat-5693	388	48	.	.	PUNCT
easat-5693	389	1	the	the	DET
easat-5693	389	2	indonesian	indonesian	PROPN
easat-5693	389	3	hospital	hospital	PROPN
easat-5693	389	4	association	association	PROPN
easat-5693	389	5	has	have	AUX
easat-5693	389	6	previously	previously	ADV
easat-5693	389	7	compiled	compile	VERB
easat-5693	389	8	the	the	DET
easat-5693	389	9	hospital	hospital	NOUN
easat-5693	389	10	spi	spi	NOUN
easat-5693	389	11	guidelines	guideline	NOUN
easat-5693	389	12	in	in	ADP
easat-5693	389	13	2017	2017	NUM
easat-5693	389	14	as	as	ADP
easat-5693	389	15	a	a	DET
easat-5693	389	16	basis	basis	NOUN
easat-5693	389	17	for	for	ADP
easat-5693	389	18	hospital	hospital	NOUN
easat-5693	389	19	spi	spi	NOUN
easat-5693	389	20	in	in	ADP
easat-5693	389	21	carrying	carry	VERB
easat-5693	389	22	out	out	ADP
easat-5693	389	23	routine	routine	ADJ
easat-5693	389	24	and	and	CCONJ
easat-5693	389	25	special	special	ADJ
easat-5693	389	26	tasks	task	NOUN
easat-5693	389	27	and	and	CCONJ
easat-5693	389	28	ensuring	ensure	VERB
easat-5693	389	29	that	that	SCONJ
easat-5693	389	30	all	all	DET
easat-5693	389	31	spi	spi	NOUN
easat-5693	389	32	activities	activity	NOUN
easat-5693	389	33	run	run	VERB
easat-5693	389	34	properly	properly	ADV
easat-5693	389	35	and	and	CCONJ
easat-5693	389	36	correctly	correctly	ADV
easat-5693	389	37	in	in	ADP
easat-5693	389	38	accordance	accordance	NOUN
easat-5693	389	39	with	with	ADP
easat-5693	389	40	applicable	applicable	ADJ
easat-5693	389	41	regulations	regulation	NOUN
easat-5693	389	42	and	and	CCONJ
easat-5693	389	43	encourage	encourage	VERB
easat-5693	389	44	spi	spi	PROPN
easat-5693	389	45	to	to	PART
easat-5693	389	46	play	play	VERB
easat-5693	389	47	an	an	DET
easat-5693	389	48	active	active	ADJ
easat-5693	389	49	role	role	NOUN
easat-5693	389	50	in	in	ADP
easat-5693	389	51	efforts	effort	NOUN
easat-5693	389	52	to	to	PART
easat-5693	389	53	improve	improve	VERB
easat-5693	389	54	systems	system	NOUN
easat-5693	389	55	and	and	CCONJ
easat-5693	389	56	procedures	procedure	NOUN
easat-5693	389	57	in	in	ADP
easat-5693	389	58	improving	improve	VERB
easat-5693	389	59	financial	financial	ADJ
easat-5693	389	60	performance	performance	NOUN
easat-5693	389	61	and	and	CCONJ
easat-5693	389	62	service	service	NOUN
easat-5693	389	63	performance	performance	NOUN
easat-5693	389	64	[	[	X
easat-5693	389	65	39	39	NUM
easat-5693	389	66	]	]	PUNCT
easat-5693	389	67	.	.	PUNCT
easat-5693	390	1	however	however	ADV
easat-5693	390	2	,	,	PUNCT
easat-5693	390	3	there	there	PRON
easat-5693	390	4	are	be	VERB
easat-5693	390	5	many	many	ADJ
easat-5693	390	6	fundamental	fundamental	ADJ
easat-5693	390	7	problems	problem	NOUN
easat-5693	390	8	in	in	ADP
easat-5693	390	9	organizing	organize	VERB
easat-5693	390	10	spi	spi	NOUN
easat-5693	390	11	in	in	ADP
easat-5693	390	12	hospitals	hospital	NOUN
easat-5693	390	13	,	,	PUNCT
easat-5693	390	14	namely	namely	ADV
easat-5693	390	15	:	:	PUNCT
easat-5693	390	16	1	1	X
easat-5693	390	17	.	.	NOUN
easat-5693	390	18	inappropriate	inappropriate	ADJ
easat-5693	390	19	appointment	appointment	NOUN
easat-5693	390	20	and	and	CCONJ
easat-5693	390	21	dismissal	dismissal	NOUN
easat-5693	390	22	of	of	ADP
easat-5693	390	23	spi	spi	PROPN
easat-5693	390	24	personnel	personnel	NOUN
easat-5693	390	25	so	so	SCONJ
easat-5693	390	26	that	that	SCONJ
easat-5693	390	27	spi	spi	PROPN
easat-5693	390	28	can	can	AUX
easat-5693	390	29	not	not	PART
easat-5693	390	30	maximally	maximally	ADV
easat-5693	390	31	carry	carry	VERB
easat-5693	390	32	out	out	ADP
easat-5693	390	33	its	its	PRON
easat-5693	390	34	functions	function	NOUN
easat-5693	390	35	;	;	PUNCT
easat-5693	390	36	2	2	X
easat-5693	390	37	.	.	X
easat-5693	390	38	the	the	DET
easat-5693	390	39	complexity	complexity	NOUN
easat-5693	390	40	of	of	ADP
easat-5693	390	41	the	the	DET
easat-5693	390	42	scope	scope	NOUN
easat-5693	390	43	of	of	ADP
easat-5693	390	44	spi	spi	PROPN
easat-5693	390	45	's	's	PART
easat-5693	390	46	work	work	NOUN
easat-5693	390	47	which	which	PRON
easat-5693	390	48	affects	affect	VERB
easat-5693	390	49	the	the	DET
easat-5693	390	50	independence	independence	NOUN
easat-5693	390	51	and	and	CCONJ
easat-5693	390	52	objectivity	objectivity	NOUN
easat-5693	390	53	of	of	ADP
easat-5693	390	54	decision	decision	NOUN
easat-5693	390	55	making	making	NOUN
easat-5693	390	56	;	;	PUNCT
easat-5693	390	57	3	3	X
easat-5693	390	58	.	.	X
easat-5693	390	59	recommendations	recommendation	NOUN
easat-5693	390	60	for	for	ADP
easat-5693	390	61	spi	spi	PROPN
easat-5693	390	62	audit	audit	NOUN
easat-5693	390	63	results	result	NOUN
easat-5693	390	64	that	that	PRON
easat-5693	390	65	are	be	AUX
easat-5693	390	66	not	not	PART
easat-5693	390	67	followed	follow	VERB
easat-5693	390	68	up	up	ADP
easat-5693	390	69	by	by	ADP
easat-5693	390	70	the	the	DET
easat-5693	390	71	hospital	hospital	NOUN
easat-5693	390	72	's	's	PART
easat-5693	390	73	main	main	ADJ
easat-5693	390	74	director	director	NOUN
easat-5693	390	75	;	;	PUNCT
easat-5693	390	76	4	4	X
easat-5693	390	77	.	.	PUNCT
easat-5693	390	78	concurrent	concurrent	ADJ
easat-5693	390	79	positions	position	NOUN
easat-5693	390	80	of	of	ADP
easat-5693	390	81	spi	spi	NOUN
easat-5693	390	82	personnel	personnel	NOUN
easat-5693	390	83	which	which	PRON
easat-5693	390	84	make	make	VERB
easat-5693	390	85	the	the	DET
easat-5693	390	86	implementation	implementation	NOUN
easat-5693	390	87	of	of	ADP
easat-5693	390	88	spi	spi	PROPN
easat-5693	390	89	's	's	PART
easat-5693	390	90	duties	duty	NOUN
easat-5693	390	91	and	and	CCONJ
easat-5693	390	92	functions	function	NOUN
easat-5693	390	93	not	not	PART
easat-5693	390	94	optimal	optimal	ADJ
easat-5693	390	95	;	;	PUNCT
easat-5693	390	96	5	5	X
easat-5693	390	97	.	.	NOUN
easat-5693	390	98	unequal	unequal	ADJ
easat-5693	390	99	levels	level	NOUN
easat-5693	390	100	of	of	ADP
easat-5693	390	101	spi	spi	PROPN
easat-5693	390	102	human	human	ADJ
easat-5693	390	103	resources	resource	NOUN
easat-5693	390	104	positions	position	NOUN
easat-5693	390	105	;	;	PUNCT
easat-5693	390	106	and	and	CCONJ
easat-5693	390	107	6	6	NUM
easat-5693	390	108	.	.	X
easat-5693	390	109	spi	spi	NOUN
easat-5693	390	110	personnel	personnel	NOUN
easat-5693	390	111	who	who	PRON
easat-5693	390	112	are	be	AUX
easat-5693	390	113	less	less	ADV
easat-5693	390	114	competent	competent	ADJ
easat-5693	390	115	so	so	SCONJ
easat-5693	390	116	that	that	SCONJ
easat-5693	390	117	they	they	PRON
easat-5693	390	118	affect	affect	VERB
easat-5693	390	119	overall	overall	ADJ
easat-5693	390	120	capability	capability	NOUN
easat-5693	390	121	[	[	X
easat-5693	390	122	46	46	NUM
easat-5693	390	123	]	]	PUNCT
easat-5693	390	124	.	.	PUNCT
easat-5693	391	1	this	this	PRON
easat-5693	391	2	is	be	AUX
easat-5693	391	3	the	the	DET
easat-5693	391	4	basis	basis	NOUN
easat-5693	391	5	for	for	SCONJ
easat-5693	391	6	the	the	DET
easat-5693	391	7	ministry	ministry	PROPN
easat-5693	391	8	of	of	ADP
easat-5693	391	9	health	health	PROPN
easat-5693	391	10	of	of	ADP
easat-5693	391	11	the	the	DET
easat-5693	391	12	republic	republic	NOUN
easat-5693	391	13	of	of	ADP
easat-5693	391	14	indonesia	indonesia	PROPN
easat-5693	391	15	to	to	PART
easat-5693	391	16	establish	establish	VERB
easat-5693	391	17	guidelines	guideline	NOUN
easat-5693	391	18	for	for	ADP
easat-5693	391	19	the	the	DET
easat-5693	391	20	implementation	implementation	NOUN
easat-5693	391	21	of	of	ADP
easat-5693	391	22	hospital	hospital	NOUN
easat-5693	391	23	spi	spi	NOUN
easat-5693	391	24	within	within	ADP
easat-5693	391	25	the	the	DET
easat-5693	391	26	ministry	ministry	PROPN
easat-5693	391	27	of	of	ADP
easat-5693	391	28	health	health	PROPN
easat-5693	391	29	based	base	VERB
easat-5693	391	30	on	on	ADP
easat-5693	391	31	the	the	DET
easat-5693	391	32	decree	decree	NOUN
easat-5693	391	33	of	of	ADP
easat-5693	391	34	the	the	DET
easat-5693	391	35	director	director	NOUN
easat-5693	391	36	general	general	ADJ
easat-5693	391	37	of	of	ADP
easat-5693	391	38	health	health	NOUN
easat-5693	391	39	services	service	NOUN
easat-5693	391	40	of	of	ADP
easat-5693	391	41	the	the	DET
easat-5693	391	42	ministry	ministry	PROPN
easat-5693	391	43	of	of	ADP
easat-5693	391	44	health	health	PROPN
easat-5693	391	45	of	of	ADP
easat-5693	391	46	the	the	DET
easat-5693	391	47	republic	republic	NOUN
easat-5693	391	48	of	of	ADP
easat-5693	391	49	indonesia	indonesia	PROPN
easat-5693	391	50	number	number	PROPN
easat-5693	391	51	hk.02.02	hk.02.02	PROPN
easat-5693	391	52	/	/	SYM
easat-5693	391	53	d/19857/2023	d/19857/2023	PROPN
easat-5693	391	54	.	.	PUNCT
easat-5693	392	1	the	the	DET
easat-5693	392	2	implementation	implementation	NOUN
easat-5693	392	3	of	of	ADP
easat-5693	392	4	the	the	DET
easat-5693	392	5	hospital	hospital	NOUN
easat-5693	392	6	spi	spi	PROPN
easat-5693	392	7	implementation	implementation	NOUN
easat-5693	392	8	guidelines	guideline	NOUN
easat-5693	392	9	is	be	AUX
easat-5693	392	10	intended	intend	VERB
easat-5693	392	11	to	to	PART
easat-5693	392	12	:	:	PUNCT
easat-5693	392	13	1	1	X
easat-5693	392	14	.	.	X
easat-5693	392	15	serve	serve	VERB
easat-5693	392	16	as	as	ADP
easat-5693	392	17	a	a	DET
easat-5693	392	18	guide	guide	NOUN
easat-5693	392	19	for	for	ADP
easat-5693	392	20	the	the	DET
easat-5693	392	21	ministry	ministry	PROPN
easat-5693	392	22	of	of	ADP
easat-5693	392	23	health	health	PROPN
easat-5693	392	24	and	and	CCONJ
easat-5693	392	25	hospitals	hospital	NOUN
easat-5693	392	26	within	within	ADP
easat-5693	392	27	the	the	DET
easat-5693	392	28	ministry	ministry	PROPN
easat-5693	392	29	of	of	ADP
easat-5693	392	30	health	health	PROPN
easat-5693	392	31	in	in	ADP
easat-5693	392	32	organizing	organize	VERB
easat-5693	392	33	spi	spi	NOUN
easat-5693	392	34	in	in	ADP
easat-5693	392	35	hospitals	hospital	NOUN
easat-5693	392	36	;	;	PUNCT
easat-5693	392	37	2	2	X
easat-5693	392	38	.	.	X
easat-5693	392	39	ensure	ensure	VERB
easat-5693	392	40	that	that	SCONJ
easat-5693	392	41	hospitals	hospital	NOUN
easat-5693	392	42	organize	organize	VERB
easat-5693	392	43	an	an	DET
easat-5693	392	44	internal	internal	ADJ
easat-5693	392	45	control	control	NOUN
easat-5693	392	46	system	system	NOUN
easat-5693	392	47	that	that	PRON
easat-5693	392	48	runs	run	VERB
easat-5693	392	49	effectively	effectively	ADV
easat-5693	392	50	;	;	PUNCT
easat-5693	392	51	and	and	CCONJ
easat-5693	392	52	3	3	X
easat-5693	392	53	.	.	X
easat-5693	392	54	serve	serve	VERB
easat-5693	392	55	as	as	ADP
easat-5693	392	56	a	a	DET
easat-5693	392	57	reference	reference	NOUN
easat-5693	392	58	for	for	ADP
easat-5693	392	59	spi	spi	NOUN
easat-5693	392	60	in	in	ADP
easat-5693	392	61	carrying	carry	VERB
easat-5693	392	62	out	out	ADP
easat-5693	392	63	its	its	PRON
easat-5693	392	64	duties	duty	NOUN
easat-5693	392	65	,	,	PUNCT
easat-5693	392	66	functions	function	NOUN
easat-5693	392	67	and	and	CCONJ
easat-5693	392	68	authorities	authority	NOUN
easat-5693	392	69	.	.	PUNCT
easat-5693	393	1	until	until	ADP
easat-5693	393	2	now	now	ADV
easat-5693	393	3	there	there	PRON
easat-5693	393	4	has	have	AUX
easat-5693	393	5	been	be	AUX
easat-5693	393	6	no	no	DET
easat-5693	393	7	research	research	NOUN
easat-5693	393	8	that	that	PRON
easat-5693	393	9	identifies	identify	VERB
easat-5693	393	10	what	what	DET
easat-5693	393	11	effect	effect	NOUN
easat-5693	393	12	the	the	DET
easat-5693	393	13	implementation	implementation	NOUN
easat-5693	393	14	of	of	ADP
easat-5693	393	15	the	the	DET
easat-5693	393	16	hospital	hospital	NOUN
easat-5693	393	17	spi	spi	PROPN
easat-5693	393	18	implementation	implementation	NOUN
easat-5693	393	19	guidelines	guideline	NOUN
easat-5693	393	20	has	have	VERB
easat-5693	393	21	on	on	ADP
easat-5693	393	22	the	the	DET
easat-5693	393	23	effectiveness	effectiveness	NOUN
easat-5693	393	24	of	of	ADP
easat-5693	393	25	internal	internal	ADJ
easat-5693	393	26	audit	audit	NOUN
easat-5693	393	27	in	in	ADP
easat-5693	393	28	preventing	prevent	VERB
easat-5693	393	29	and	and	CCONJ
easat-5693	393	30	detecting	detect	VERB
easat-5693	393	31	fraud	fraud	NOUN
easat-5693	393	32	in	in	ADP
easat-5693	393	33	hospitals	hospital	NOUN
easat-5693	393	34	.	.	PUNCT
easat-5693	394	1	the	the	DET
easat-5693	394	2	results	result	NOUN
easat-5693	394	3	of	of	ADP
easat-5693	394	4	these	these	DET
easat-5693	394	5	findings	finding	NOUN
easat-5693	394	6	are	be	AUX
easat-5693	394	7	the	the	DET
easat-5693	394	8	first	first	ADJ
easat-5693	394	9	in	in	ADP
easat-5693	394	10	indonesia	indonesia	PROPN
easat-5693	394	11	to	to	PART
easat-5693	394	12	identify	identify	VERB
easat-5693	394	13	that	that	SCONJ
easat-5693	394	14	there	there	PRON
easat-5693	394	15	is	be	VERB
easat-5693	394	16	an	an	DET
easat-5693	394	17	effect	effect	NOUN
easat-5693	394	18	of	of	ADP
easat-5693	394	19	the	the	DET
easat-5693	394	20	implementation	implementation	NOUN
easat-5693	394	21	of	of	ADP
easat-5693	394	22	spi	spi	PROPN
easat-5693	394	23	implementation	implementation	NOUN
easat-5693	394	24	guidelines	guideline	NOUN
easat-5693	394	25	on	on	ADP
easat-5693	394	26	the	the	DET
easat-5693	394	27	effectiveness	effectiveness	NOUN
easat-5693	394	28	of	of	ADP
easat-5693	394	29	internal	internal	ADJ
easat-5693	394	30	audit	audit	NOUN
easat-5693	394	31	in	in	ADP
easat-5693	394	32	preventing	prevent	VERB
easat-5693	394	33	and	and	CCONJ
easat-5693	394	34	detecting	detect	VERB
easat-5693	394	35	fraud	fraud	NOUN
easat-5693	394	36	.	.	PUNCT
easat-5693	395	1	several	several	ADJ
easat-5693	395	2	studies	study	NOUN
easat-5693	395	3	have	have	AUX
easat-5693	395	4	concluded	conclude	VERB
easat-5693	395	5	that	that	SCONJ
easat-5693	395	6	there	there	PRON
easat-5693	395	7	is	be	VERB
easat-5693	395	8	still	still	ADV
easat-5693	395	9	a	a	DET
easat-5693	395	10	lack	lack	NOUN
easat-5693	395	11	of	of	ADP
easat-5693	395	12	spi	spi	NOUN
easat-5693	395	13	's	's	PART
easat-5693	395	14	role	role	NOUN
easat-5693	395	15	in	in	ADP
easat-5693	395	16	carrying	carry	VERB
easat-5693	395	17	out	out	ADP
easat-5693	395	18	fraud	fraud	NOUN
easat-5693	395	19	prevention	prevention	NOUN
easat-5693	395	20	and	and	CCONJ
easat-5693	395	21	detection	detection	NOUN
easat-5693	395	22	procedures	procedure	NOUN
easat-5693	395	23	.	.	PUNCT
easat-5693	396	1	aprilia	aprilia	PROPN
easat-5693	397	1	[	[	X
easat-5693	397	2	20	20	NUM
easat-5693	397	3	]	]	PUNCT
easat-5693	397	4	found	find	VERB
easat-5693	397	5	that	that	SCONJ
easat-5693	397	6	spi	spi	PROPN
easat-5693	397	7	has	have	AUX
easat-5693	397	8	not	not	PART
easat-5693	397	9	played	play	VERB
easat-5693	397	10	a	a	DET
easat-5693	397	11	role	role	NOUN
easat-5693	397	12	in	in	ADP
easat-5693	397	13	effectively	effectively	ADV
easat-5693	397	14	carrying	carry	VERB
easat-5693	397	15	out	out	ADP
easat-5693	397	16	jkn	jkn	NOUN
easat-5693	397	17	fraud	fraud	NOUN
easat-5693	397	18	prevention	prevention	NOUN
easat-5693	397	19	and	and	CCONJ
easat-5693	397	20	detection	detection	NOUN
easat-5693	397	21	procedures	procedure	NOUN
easat-5693	397	22	because	because	SCONJ
easat-5693	397	23	competence	competence	NOUN
easat-5693	397	24	has	have	AUX
easat-5693	397	25	not	not	PART
easat-5693	397	26	been	be	AUX
easat-5693	397	27	optimally	optimally	ADV
easat-5693	397	28	utilized	utilize	VERB
easat-5693	397	29	due	due	ADP
easat-5693	397	30	to	to	ADP
easat-5693	397	31	competency	competency	NOUN
easat-5693	397	32	gap	gap	NOUN
easat-5693	397	33	constraints	constraint	NOUN
easat-5693	397	34	.	.	PUNCT
easat-5693	398	1	yousefi	yousefi	PROPN
easat-5693	398	2	nejad	nejad	PROPN
easat-5693	398	3	,	,	PUNCT
easat-5693	398	4	et	et	PROPN
easat-5693	398	5	al	al	PROPN
easat-5693	398	6	.	.	PUNCT
easat-5693	399	1	[	[	X
easat-5693	399	2	21	21	NUM
easat-5693	399	3	]	]	PUNCT
easat-5693	399	4	also	also	ADV
easat-5693	399	5	concluded	conclude	VERB
easat-5693	399	6	that	that	SCONJ
easat-5693	399	7	spi	spi	PROPN
easat-5693	399	8	's	's	PART
easat-5693	399	9	competence	competence	NOUN
easat-5693	399	10	in	in	ADP
easat-5693	399	11	preventing	prevent	VERB
easat-5693	399	12	and	and	CCONJ
easat-5693	399	13	detecting	detect	VERB
easat-5693	399	14	fraud	fraud	NOUN
easat-5693	399	15	in	in	ADP
easat-5693	399	16	the	the	DET
easat-5693	399	17	jkn	jkn	NOUN
easat-5693	399	18	program	program	NOUN
easat-5693	399	19	has	have	AUX
easat-5693	399	20	not	not	PART
easat-5693	399	21	been	be	AUX
easat-5693	399	22	tested	test	VERB
easat-5693	399	23	because	because	SCONJ
easat-5693	399	24	spi	spi	PROPN
easat-5693	399	25	lacks	lack	VERB
easat-5693	399	26	competence	competence	NOUN
easat-5693	399	27	in	in	ADP
easat-5693	399	28	governance	governance	NOUN
easat-5693	399	29	,	,	PUNCT
easat-5693	399	30	risk	risk	NOUN
easat-5693	399	31	,	,	PUNCT
easat-5693	399	32	and	and	CCONJ
easat-5693	399	33	control	control	NOUN
easat-5693	399	34	efforts	effort	NOUN
easat-5693	399	35	.	.	PUNCT
easat-5693	400	1	research	research	NOUN
easat-5693	400	2	arso	arso	NOUN
easat-5693	400	3	and	and	CCONJ
easat-5693	400	4	putro	putro	ADJ
easat-5693	400	5	[	[	X
easat-5693	400	6	22	22	NUM
easat-5693	400	7	]	]	PUNCT
easat-5693	400	8	at	at	ADP
easat-5693	400	9	rsud	rsud	ADV
easat-5693	400	10	in	in	ADP
easat-5693	400	11	central	central	ADJ
easat-5693	400	12	java	java	PROPN
easat-5693	400	13	province	province	PROPN
easat-5693	400	14	found	find	VERB
easat-5693	400	15	that	that	SCONJ
easat-5693	400	16	the	the	DET
easat-5693	400	17	internal	internal	ADJ
easat-5693	400	18	audit	audit	NOUN
easat-5693	400	19	team	team	NOUN
easat-5693	400	20	was	be	AUX
easat-5693	400	21	not	not	PART
easat-5693	400	22	competent	competent	ADJ
easat-5693	400	23	,	,	PUNCT
easat-5693	400	24	there	there	PRON
easat-5693	400	25	was	be	VERB
easat-5693	400	26	no	no	DET
easat-5693	400	27	training	training	NOUN
easat-5693	400	28	,	,	PUNCT
easat-5693	400	29	the	the	DET
easat-5693	400	30	staff	staff	NOUN
easat-5693	400	31	job	job	NOUN
easat-5693	400	32	description	description	NOUN
easat-5693	400	33	was	be	AUX
easat-5693	400	34	not	not	PART
easat-5693	400	35	detailed	detail	VERB
easat-5693	400	36	and	and	CCONJ
easat-5693	400	37	the	the	DET
easat-5693	400	38	auditor	auditor	NOUN
easat-5693	400	39	team	team	NOUN
easat-5693	400	40	concurrently	concurrently	ADV
easat-5693	400	41	performed	perform	VERB
easat-5693	400	42	additional	additional	ADJ
easat-5693	400	43	duties	duty	NOUN
easat-5693	400	44	.	.	PUNCT
easat-5693	401	1	this	this	DET
easat-5693	401	2	study	study	NOUN
easat-5693	401	3	also	also	ADV
easat-5693	401	4	revealed	reveal	VERB
easat-5693	401	5	that	that	SCONJ
easat-5693	401	6	the	the	DET
easat-5693	401	7	audit	audit	NOUN
easat-5693	401	8	function	function	NOUN
easat-5693	401	9	is	be	AUX
easat-5693	401	10	more	more	ADV
easat-5693	401	11	focused	focused	ADJ
easat-5693	401	12	on	on	ADP
easat-5693	401	13	aspects	aspect	NOUN
easat-5693	401	14	of	of	ADP
easat-5693	401	15	financial	financial	ADJ
easat-5693	401	16	compliance	compliance	NOUN
easat-5693	401	17	and	and	CCONJ
easat-5693	401	18	accountability	accountability	NOUN
easat-5693	401	19	,	,	PUNCT
easat-5693	401	20	while	while	SCONJ
easat-5693	401	21	the	the	DET
easat-5693	401	22	performance	performance	NOUN
easat-5693	401	23	evaluation	evaluation	NOUN
easat-5693	401	24	function	function	NOUN
easat-5693	401	25	and	and	CCONJ
easat-5693	401	26	compliance	compliance	NOUN
easat-5693	401	27	with	with	ADP
easat-5693	401	28	regulations	regulation	NOUN
easat-5693	401	29	have	have	AUX
easat-5693	401	30	not	not	PART
easat-5693	401	31	been	be	AUX
easat-5693	401	32	carried	carry	VERB
easat-5693	401	33	out	out	ADP
easat-5693	401	34	.	.	PUNCT
easat-5693	402	1	from	from	ADP
easat-5693	402	2	this	this	DET
easat-5693	402	3	study	study	NOUN
easat-5693	402	4	,	,	PUNCT
easat-5693	402	5	it	it	PRON
easat-5693	402	6	was	be	AUX
easat-5693	402	7	found	find	VERB
easat-5693	402	8	that	that	SCONJ
easat-5693	402	9	the	the	DET
easat-5693	402	10	obstacles	obstacle	NOUN
easat-5693	402	11	faced	face	VERB
easat-5693	402	12	by	by	ADP
easat-5693	402	13	spi	spi	PROPN
easat-5693	402	14	in	in	ADP
easat-5693	402	15	carrying	carry	VERB
easat-5693	402	16	out	out	ADP
easat-5693	402	17	its	its	PRON
easat-5693	402	18	duties	duty	NOUN
easat-5693	402	19	were	be	AUX
easat-5693	402	20	due	due	ADJ
easat-5693	402	21	to	to	ADP
easat-5693	402	22	the	the	DET
easat-5693	402	23	limited	limited	ADJ
easat-5693	402	24	number	number	NOUN
easat-5693	402	25	of	of	ADP
easat-5693	402	26	personnel	personnel	NOUN
easat-5693	402	27	and	and	CCONJ
easat-5693	402	28	concurrent	concurrent	ADJ
easat-5693	402	29	work	work	NOUN
easat-5693	402	30	,	,	PUNCT
easat-5693	402	31	monitoring	monitoring	NOUN
easat-5693	402	32	and	and	CCONJ
easat-5693	402	33	evaluation	evaluation	NOUN
easat-5693	402	34	of	of	ADP
easat-5693	402	35	the	the	DET
easat-5693	402	36	internal	internal	ADJ
easat-5693	402	37	audit	audit	NOUN
easat-5693	402	38	unit	unit	NOUN
easat-5693	402	39	had	have	AUX
easat-5693	402	40	not	not	PART
easat-5693	402	41	been	be	AUX
easat-5693	402	42	carried	carry	VERB
easat-5693	402	43	out	out	ADP
easat-5693	402	44	intensively	intensively	ADV
easat-5693	402	45	.	.	PUNCT
easat-5693	403	1	based	base	VERB
easat-5693	403	2	on	on	ADP
easat-5693	403	3	the	the	DET
easat-5693	403	4	analysis	analysis	NOUN
easat-5693	403	5	of	of	ADP
easat-5693	403	6	respondents	respondent	NOUN
easat-5693	403	7	'	'	PART
easat-5693	403	8	answers	answer	NOUN
easat-5693	403	9	as	as	SCONJ
easat-5693	403	10	described	describe	VERB
easat-5693	403	11	in	in	ADP
easat-5693	403	12	table	table	NOUN
easat-5693	403	13	3	3	NUM
easat-5693	403	14	,	,	PUNCT
easat-5693	403	15	the	the	DET
easat-5693	403	16	variable	variable	ADJ
easat-5693	403	17	application	application	NOUN
easat-5693	403	18	of	of	ADP
easat-5693	403	19	guidelines	guideline	NOUN
easat-5693	403	20	shows	show	VERB
easat-5693	403	21	that	that	SCONJ
easat-5693	403	22	the	the	DET
easat-5693	403	23	average	average	ADJ
easat-5693	403	24	answer	answer	NOUN
easat-5693	403	25	to	to	ADP
easat-5693	403	26	respondents	respondent	NOUN
easat-5693	403	27	'	'	PART
easat-5693	403	28	statements	statement	NOUN
easat-5693	403	29	on	on	ADP
easat-5693	403	30	ten	ten	NUM
easat-5693	403	31	indicator	indicator	NOUN
easat-5693	403	32	variables	variable	NOUN
easat-5693	403	33	is	be	AUX
easat-5693	403	34	4.283	4.283	NUM
easat-5693	403	35	with	with	ADP
easat-5693	403	36	a	a	DET
easat-5693	403	37	standard	standard	ADJ
easat-5693	403	38	deviation	deviation	NOUN
easat-5693	403	39	of	of	ADP
easat-5693	403	40	0.709	0.709	NUM
easat-5693	403	41	.	.	PUNCT
easat-5693	404	1	the	the	DET
easat-5693	404	2	highest	high	ADJ
easat-5693	404	3	mean	mean	ADJ
easat-5693	404	4	value	value	NOUN
easat-5693	404	5	was	be	AUX
easat-5693	404	6	given	give	VERB
easat-5693	404	7	by	by	ADP
easat-5693	404	8	respondents	respondent	NOUN
easat-5693	404	9	to	to	ADP
easat-5693	404	10	the	the	DET
easat-5693	404	11	indicator	indicator	NOUN
easat-5693	404	12	variable	variable	ADJ
easat-5693	404	13	statement	statement	NOUN
easat-5693	404	14	e24	e24	NOUN
easat-5693	404	15	,	,	PUNCT
easat-5693	404	16	namely	namely	ADV
easat-5693	404	17	the	the	DET
easat-5693	404	18	statement	statement	NOUN
easat-5693	404	19	'	'	PUNCT
easat-5693	404	20	the	the	DET
easat-5693	404	21	implementation	implementation	NOUN
easat-5693	404	22	of	of	ADP
easat-5693	404	23	assurance	assurance	NOUN
easat-5693	404	24	activities	activity	NOUN
easat-5693	404	25	at	at	ADP
easat-5693	404	26	your	your	PRON
easat-5693	404	27	hospital	hospital	NOUN
easat-5693	404	28	is	be	AUX
easat-5693	404	29	carried	carry	VERB
easat-5693	404	30	out	out	ADP
easat-5693	404	31	based	base	VERB
easat-5693	404	32	on	on	ADP
easat-5693	404	33	guidelines	guideline	NOUN
easat-5693	404	34	as	as	ADP
easat-5693	404	35	a	a	DET
easat-5693	404	36	reference	reference	NOUN
easat-5693	404	37	for	for	ADP
easat-5693	404	38	work	work	NOUN
easat-5693	404	39	standards	standard	NOUN
easat-5693	404	40	which	which	PRON
easat-5693	404	41	at	at	ADP
easat-5693	404	42	least	least	ADJ
easat-5693	404	43	consists	consist	VERB
easat-5693	404	44	of	of	ADP
easat-5693	404	45	a	a	DET
easat-5693	404	46	legal	legal	ADJ
easat-5693	404	47	basis	basis	NOUN
easat-5693	404	48	,	,	PUNCT
easat-5693	404	49	basis	basis	NOUN
easat-5693	404	50	for	for	ADP
easat-5693	404	51	assignment	assignment	NOUN
easat-5693	404	52	,	,	PUNCT
easat-5693	404	53	procedures	procedure	NOUN
easat-5693	404	54	,	,	PUNCT
easat-5693	404	55	time	time	NOUN
easat-5693	404	56	period	period	NOUN
easat-5693	404	57	,	,	PUNCT
easat-5693	404	58	financing	financing	NOUN
easat-5693	404	59	,	,	PUNCT
easat-5693	404	60	assignment	assignment	NOUN
easat-5693	404	61	output	output	NOUN
easat-5693	404	62	,	,	PUNCT
easat-5693	404	63	infrastructure	infrastructure	NOUN
easat-5693	404	64	,	,	PUNCT
easat-5693	404	65	implementing	implement	VERB
easat-5693	404	66	competence	competence	NOUN
easat-5693	404	67	,	,	PUNCT
easat-5693	404	68	internal	internal	ADJ
easat-5693	404	69	control	control	NOUN
easat-5693	404	70	,	,	PUNCT
easat-5693	404	71	number	number	NOUN
easat-5693	404	72	of	of	ADP
easat-5693	404	73	implementers	implementer	NOUN
easat-5693	404	74	(	(	PUNCT
easat-5693	404	75	mean	mean	NOUN
easat-5693	404	76	=	=	SYM
easat-5693	404	77	4.423	4.423	NUM
easat-5693	404	78	)	)	PUNCT
easat-5693	404	79	.	.	PUNCT
easat-5693	405	1	the	the	DET
easat-5693	405	2	average	average	ADJ
easat-5693	405	3	respondent	respondent	NOUN
easat-5693	405	4	's	's	PART
easat-5693	405	5	answer	answer	NOUN
easat-5693	405	6	to	to	ADP
easat-5693	405	7	each	each	DET
easat-5693	405	8	variable	variable	ADJ
easat-5693	405	9	statement	statement	NOUN
easat-5693	405	10	on	on	ADP
easat-5693	405	11	the	the	DET
easat-5693	405	12	application	application	NOUN
easat-5693	405	13	of	of	ADP
easat-5693	405	14	the	the	DET
easat-5693	405	15	guidelines	guideline	NOUN
easat-5693	405	16	is	be	AUX
easat-5693	405	17	in	in	ADP
easat-5693	405	18	the	the	DET
easat-5693	405	19	range	range	NOUN
easat-5693	405	20	of	of	ADP
easat-5693	405	21	4.20	4.20	NUM
easat-5693	405	22	-	-	SYM
easat-5693	405	23	5.00	5.00	NUM
easat-5693	405	24	,	,	PUNCT
easat-5693	405	25	so	so	SCONJ
easat-5693	405	26	it	it	PRON
easat-5693	405	27	can	can	AUX
easat-5693	405	28	be	be	AUX
easat-5693	405	29	concluded	conclude	VERB
easat-5693	405	30	that	that	SCONJ
easat-5693	405	31	the	the	DET
easat-5693	405	32	majority	majority	NOUN
easat-5693	405	33	of	of	ADP
easat-5693	405	34	respondents	respondent	NOUN
easat-5693	405	35	give	give	VERB
easat-5693	405	36	a	a	DET
easat-5693	405	37	very	very	ADV
easat-5693	405	38	good	good	ADJ
easat-5693	405	39	perception	perception	NOUN
easat-5693	405	40	of	of	ADP
easat-5693	405	41	the	the	DET
easat-5693	405	42	application	application	NOUN
easat-5693	405	43	of	of	ADP
easat-5693	405	44	spi	spi	PROPN
easat-5693	405	45	implementation	implementation	NOUN
easat-5693	405	46	guidelines	guideline	NOUN
easat-5693	405	47	in	in	ADP
easat-5693	405	48	the	the	DET
easat-5693	405	49	hospital	hospital	NOUN
easat-5693	405	50	where	where	SCONJ
easat-5693	405	51	they	they	PRON
easat-5693	405	52	work	work	VERB
easat-5693	405	53	[	[	X
easat-5693	405	54	52	52	NUM
easat-5693	405	55	]	]	PUNCT
easat-5693	405	56	.	.	PUNCT
easat-5693	406	1	1838	1838	NUM
easat-5693	406	2	edelweiss	edelweiss	PROPN
easat-5693	406	3	applied	apply	VERB
easat-5693	406	4	science	science	NOUN
easat-5693	406	5	and	and	CCONJ
easat-5693	406	6	technology	technology	NOUN
easat-5693	406	7	issn	issn	PROPN
easat-5693	406	8	:	:	PUNCT
easat-5693	406	9	2576	2576	NUM
easat-5693	406	10	-	-	SYM
easat-5693	406	11	8484	8484	NUM
easat-5693	406	12	vol	vol	NOUN
easat-5693	406	13	.	.	PROPN
easat-5693	407	1	9	9	NUM
easat-5693	407	2	,	,	PUNCT
easat-5693	407	3	no	no	INTJ
easat-5693	407	4	.	.	NOUN
easat-5693	408	1	3	3	NUM
easat-5693	408	2	:	:	SYM
easat-5693	408	3	1819	1819	NUM
easat-5693	408	4	-	-	SYM
easat-5693	408	5	1842	1842	NUM
easat-5693	408	6	,	,	PUNCT
easat-5693	408	7	2025	2025	NUM
easat-5693	408	8	doi	doi	NOUN
easat-5693	408	9	:	:	PUNCT
easat-5693	408	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	408	11	©	©	PROPN
easat-5693	408	12	2025	2025	NUM
easat-5693	408	13	by	by	ADP
easat-5693	408	14	the	the	DET
easat-5693	408	15	authors	author	NOUN
easat-5693	408	16	;	;	PUNCT
easat-5693	408	17	licensee	licensee	PROPN
easat-5693	408	18	learning	learning	NOUN
easat-5693	408	19	gate	gate	VERB
easat-5693	408	20	5.5	5.5	NUM
easat-5693	408	21	.	.	PUNCT
easat-5693	409	1	the	the	DET
easat-5693	409	2	effect	effect	NOUN
easat-5693	409	3	of	of	ADP
easat-5693	409	4	audit	audit	NOUN
easat-5693	409	5	quality	quality	NOUN
easat-5693	409	6	,	,	PUNCT
easat-5693	409	7	use	use	NOUN
easat-5693	409	8	of	of	ADP
easat-5693	409	9	information	information	NOUN
easat-5693	409	10	technology	technology	NOUN
easat-5693	409	11	,	,	PUNCT
easat-5693	409	12	management	management	NOUN
easat-5693	409	13	support	support	NOUN
easat-5693	409	14	and	and	CCONJ
easat-5693	409	15	implementation	implementation	NOUN
easat-5693	409	16	of	of	ADP
easat-5693	409	17	guidelines	guideline	NOUN
easat-5693	409	18	on	on	ADP
easat-5693	409	19	internal	internal	ADJ
easat-5693	409	20	audit	audit	NOUN
easat-5693	409	21	effectiveness	effectiveness	NOUN
easat-5693	409	22	in	in	ADP
easat-5693	409	23	fraud	fraud	NOUN
easat-5693	409	24	prevention	prevention	NOUN
easat-5693	409	25	and	and	CCONJ
easat-5693	409	26	detection	detection	NOUN
easat-5693	409	27	table	table	NOUN
easat-5693	409	28	10	10	NUM
easat-5693	409	29	regarding	regard	VERB
easat-5693	409	30	the	the	DET
easat-5693	409	31	coeffient	coeffient	NOUN
easat-5693	409	32	of	of	ADP
easat-5693	409	33	determination	determination	NOUN
easat-5693	409	34	(	(	PUNCT
easat-5693	409	35	r	r	NOUN
easat-5693	409	36	-	-	ADJ
easat-5693	409	37	square	square	ADJ
easat-5693	409	38	)	)	PUNCT
easat-5693	409	39	test	test	NOUN
easat-5693	409	40	on	on	ADP
easat-5693	409	41	the	the	DET
easat-5693	409	42	pls	pls	PROPN
easat-5693	409	43	-	-	PUNCT
easat-5693	409	44	sem	sem	NOUN
easat-5693	409	45	inner	inner	ADJ
easat-5693	409	46	model	model	NOUN
easat-5693	409	47	shows	show	VERB
easat-5693	409	48	the	the	DET
easat-5693	409	49	r	r	NOUN
easat-5693	409	50	-	-	PUNCT
easat-5693	409	51	square	square	ADJ
easat-5693	409	52	value	value	NOUN
easat-5693	409	53	in	in	ADP
easat-5693	409	54	the	the	DET
easat-5693	409	55	structural	structural	ADJ
easat-5693	409	56	model	model	NOUN
easat-5693	409	57	is	be	AUX
easat-5693	409	58	0.732	0.732	NUM
easat-5693	409	59	,	,	PUNCT
easat-5693	409	60	meaning	mean	VERB
easat-5693	409	61	that	that	SCONJ
easat-5693	409	62	the	the	DET
easat-5693	409	63	joint	joint	ADJ
easat-5693	409	64	effect	effect	NOUN
easat-5693	409	65	of	of	ADP
easat-5693	409	66	audit	audit	NOUN
easat-5693	409	67	quality	quality	NOUN
easat-5693	409	68	,	,	PUNCT
easat-5693	409	69	use	use	NOUN
easat-5693	409	70	of	of	ADP
easat-5693	409	71	information	information	NOUN
easat-5693	409	72	technology	technology	NOUN
easat-5693	409	73	,	,	PUNCT
easat-5693	409	74	management	management	NOUN
easat-5693	409	75	support	support	NOUN
easat-5693	409	76	and	and	CCONJ
easat-5693	409	77	implementation	implementation	NOUN
easat-5693	409	78	of	of	ADP
easat-5693	409	79	guidelines	guideline	NOUN
easat-5693	409	80	on	on	ADP
easat-5693	409	81	the	the	DET
easat-5693	409	82	effectiveness	effectiveness	NOUN
easat-5693	409	83	of	of	ADP
easat-5693	409	84	internal	internal	ADJ
easat-5693	409	85	audit	audit	NOUN
easat-5693	409	86	in	in	ADP
easat-5693	409	87	preventing	prevent	VERB
easat-5693	409	88	and	and	CCONJ
easat-5693	409	89	detecting	detect	VERB
easat-5693	409	90	fraud	fraud	NOUN
easat-5693	409	91	is	be	AUX
easat-5693	409	92	73.2	73.2	NUM
easat-5693	409	93	%	%	NOUN
easat-5693	409	94	or	or	CCONJ
easat-5693	409	95	has	have	VERB
easat-5693	409	96	a	a	DET
easat-5693	409	97	high	high	ADJ
easat-5693	409	98	influence	influence	NOUN
easat-5693	409	99	.	.	PUNCT
easat-5693	410	1	based	base	VERB
easat-5693	410	2	on	on	ADP
easat-5693	410	3	the	the	DET
easat-5693	410	4	analysis	analysis	NOUN
easat-5693	410	5	of	of	ADP
easat-5693	410	6	respondents	respondent	NOUN
easat-5693	410	7	'	'	PART
easat-5693	410	8	answers	answer	NOUN
easat-5693	410	9	as	as	SCONJ
easat-5693	410	10	described	describe	VERB
easat-5693	410	11	in	in	ADP
easat-5693	410	12	table	table	NOUN
easat-5693	410	13	3	3	NUM
easat-5693	410	14	on	on	ADP
easat-5693	410	15	the	the	DET
easat-5693	410	16	variable	variable	ADJ
easat-5693	410	17	effectiveness	effectiveness	NOUN
easat-5693	410	18	of	of	ADP
easat-5693	410	19	internal	internal	ADJ
easat-5693	410	20	audit	audit	NOUN
easat-5693	410	21	in	in	ADP
easat-5693	410	22	preventing	prevent	VERB
easat-5693	410	23	and	and	CCONJ
easat-5693	410	24	detecting	detect	VERB
easat-5693	410	25	fraud	fraud	NOUN
easat-5693	410	26	,	,	PUNCT
easat-5693	410	27	it	it	PRON
easat-5693	410	28	shows	show	VERB
easat-5693	410	29	that	that	SCONJ
easat-5693	410	30	the	the	DET
easat-5693	410	31	average	average	ADJ
easat-5693	410	32	answer	answer	NOUN
easat-5693	410	33	to	to	ADP
easat-5693	410	34	respondents	respondent	NOUN
easat-5693	410	35	'	'	PART
easat-5693	410	36	statements	statement	NOUN
easat-5693	410	37	on	on	ADP
easat-5693	410	38	seven	seven	NUM
easat-5693	410	39	indicator	indicator	NOUN
easat-5693	410	40	variables	variable	NOUN
easat-5693	410	41	is	be	AUX
easat-5693	410	42	4.386	4.386	NUM
easat-5693	410	43	with	with	ADP
easat-5693	410	44	a	a	DET
easat-5693	410	45	standard	standard	ADJ
easat-5693	410	46	deviation	deviation	NOUN
easat-5693	410	47	of	of	ADP
easat-5693	410	48	0.651	0.651	NUM
easat-5693	410	49	.	.	PUNCT
easat-5693	411	1	the	the	DET
easat-5693	411	2	highest	high	ADJ
easat-5693	411	3	mean	mean	ADJ
easat-5693	411	4	value	value	NOUN
easat-5693	411	5	was	be	AUX
easat-5693	411	6	given	give	VERB
easat-5693	411	7	by	by	ADP
easat-5693	411	8	respondents	respondent	NOUN
easat-5693	411	9	to	to	ADP
easat-5693	411	10	the	the	DET
easat-5693	411	11	f1	f1	NOUN
easat-5693	411	12	and	and	CCONJ
easat-5693	411	13	f7	f7	PROPN
easat-5693	411	14	indicator	indicator	NOUN
easat-5693	411	15	variable	variable	ADJ
easat-5693	411	16	statements	statement	NOUN
easat-5693	411	17	,	,	PUNCT
easat-5693	411	18	namely	namely	ADV
easat-5693	411	19	the	the	DET
easat-5693	411	20	statements	statement	NOUN
easat-5693	411	21	'	'	PUNCT
easat-5693	411	22	internal	internal	ADJ
easat-5693	411	23	auditors	auditor	NOUN
easat-5693	411	24	in	in	ADP
easat-5693	411	25	audit	audit	NOUN
easat-5693	411	26	assignments	assignment	NOUN
easat-5693	411	27	have	have	VERB
easat-5693	411	28	an	an	DET
easat-5693	411	29	understanding	understanding	NOUN
easat-5693	411	30	of	of	ADP
easat-5693	411	31	the	the	DET
easat-5693	411	32	auditee	auditee	NOUN
easat-5693	411	33	's	's	PART
easat-5693	411	34	business	business	NOUN
easat-5693	411	35	processes	process	NOUN
easat-5693	411	36	and	and	CCONJ
easat-5693	411	37	business	business	NOUN
easat-5693	411	38	risks	risk	NOUN
easat-5693	411	39	'	'	PART
easat-5693	411	40	and	and	CCONJ
easat-5693	411	41	'	'	PUNCT
easat-5693	411	42	internal	internal	ADJ
easat-5693	411	43	auditors	auditor	NOUN
easat-5693	411	44	evaluate	evaluate	VERB
easat-5693	411	45	the	the	DET
easat-5693	411	46	implementation	implementation	NOUN
easat-5693	411	47	of	of	ADP
easat-5693	411	48	the	the	DET
easat-5693	411	49	auditee	auditee	NOUN
easat-5693	411	50	's	's	PART
easat-5693	411	51	internal	internal	ADJ
easat-5693	411	52	control	control	NOUN
easat-5693	411	53	system	system	NOUN
easat-5693	411	54	'	'	PUNCT
easat-5693	411	55	(	(	PUNCT
easat-5693	411	56	mean	mean	NOUN
easat-5693	411	57	=	=	SYM
easat-5693	411	58	4.457	4.457	NUM
easat-5693	411	59	)	)	PUNCT
easat-5693	411	60	.	.	PUNCT
easat-5693	412	1	the	the	DET
easat-5693	412	2	average	average	ADJ
easat-5693	412	3	respondent	respondent	NOUN
easat-5693	412	4	's	's	PART
easat-5693	412	5	answer	answer	NOUN
easat-5693	412	6	to	to	ADP
easat-5693	412	7	each	each	DET
easat-5693	412	8	statement	statement	NOUN
easat-5693	412	9	of	of	ADP
easat-5693	412	10	the	the	DET
easat-5693	412	11	internal	internal	ADJ
easat-5693	412	12	audit	audit	NOUN
easat-5693	412	13	effectiveness	effectiveness	NOUN
easat-5693	412	14	variable	variable	NOUN
easat-5693	412	15	in	in	ADP
easat-5693	412	16	fraud	fraud	NOUN
easat-5693	412	17	prevention	prevention	NOUN
easat-5693	412	18	and	and	CCONJ
easat-5693	412	19	detection	detection	NOUN
easat-5693	412	20	is	be	AUX
easat-5693	412	21	in	in	ADP
easat-5693	412	22	the	the	DET
easat-5693	412	23	range	range	NOUN
easat-5693	412	24	of	of	ADP
easat-5693	412	25	4.20	4.20	NUM
easat-5693	412	26	-	-	SYM
easat-5693	412	27	5.00	5.00	NUM
easat-5693	412	28	,	,	PUNCT
easat-5693	412	29	so	so	SCONJ
easat-5693	412	30	it	it	PRON
easat-5693	412	31	can	can	AUX
easat-5693	412	32	be	be	AUX
easat-5693	412	33	concluded	conclude	VERB
easat-5693	412	34	that	that	SCONJ
easat-5693	412	35	the	the	DET
easat-5693	412	36	majority	majority	NOUN
easat-5693	412	37	of	of	ADP
easat-5693	412	38	respondents	respondent	NOUN
easat-5693	412	39	give	give	VERB
easat-5693	412	40	a	a	DET
easat-5693	412	41	very	very	ADV
easat-5693	412	42	good	good	ADJ
easat-5693	412	43	perception	perception	NOUN
easat-5693	412	44	of	of	ADP
easat-5693	412	45	the	the	DET
easat-5693	412	46	application	application	NOUN
easat-5693	412	47	of	of	ADP
easat-5693	412	48	internal	internal	ADJ
easat-5693	412	49	audit	audit	NOUN
easat-5693	412	50	effectiveness	effectiveness	NOUN
easat-5693	412	51	in	in	ADP
easat-5693	412	52	fraud	fraud	NOUN
easat-5693	412	53	prevention	prevention	NOUN
easat-5693	412	54	and	and	CCONJ
easat-5693	412	55	detection	detection	NOUN
easat-5693	412	56	in	in	ADP
easat-5693	412	57	the	the	DET
easat-5693	412	58	hospital	hospital	NOUN
easat-5693	412	59	where	where	SCONJ
easat-5693	412	60	they	they	PRON
easat-5693	412	61	work	work	VERB
easat-5693	412	62	[	[	X
easat-5693	412	63	52	52	NUM
easat-5693	412	64	]	]	PUNCT
easat-5693	412	65	.	.	PUNCT
easat-5693	413	1	6	6	X
easat-5693	413	2	.	.	X
easat-5693	413	3	conclusion	conclusion	NOUN
easat-5693	413	4	based	base	VERB
easat-5693	413	5	on	on	ADP
easat-5693	413	6	the	the	DET
easat-5693	413	7	results	result	NOUN
easat-5693	413	8	of	of	ADP
easat-5693	413	9	hypothesis	hypothesis	NOUN
easat-5693	413	10	testing	test	VERB
easat-5693	413	11	analysis	analysis	NOUN
easat-5693	413	12	with	with	ADP
easat-5693	413	13	two	two	NUM
easat-5693	413	14	-	-	PUNCT
easat-5693	413	15	tailed	tail	VERB
easat-5693	413	16	t	t	NOUN
easat-5693	413	17	-	-	PUNCT
easat-5693	413	18	test	test	NOUN
easat-5693	413	19	on	on	ADP
easat-5693	413	20	the	the	DET
easat-5693	413	21	construct	construct	NOUN
easat-5693	413	22	of	of	ADP
easat-5693	413	23	the	the	DET
easat-5693	413	24	pls	pls	PROPN
easat-5693	413	25	-	-	PUNCT
easat-5693	413	26	sem	sem	NOUN
easat-5693	413	27	inner	inner	ADJ
easat-5693	413	28	model	model	NOUN
easat-5693	413	29	structure	structure	NOUN
easat-5693	413	30	,	,	PUNCT
easat-5693	413	31	it	it	PRON
easat-5693	413	32	can	can	AUX
easat-5693	413	33	be	be	AUX
easat-5693	413	34	concluded	conclude	VERB
easat-5693	413	35	that	that	SCONJ
easat-5693	413	36	the	the	DET
easat-5693	413	37	variable	variable	ADJ
easat-5693	413	38	implementation	implementation	NOUN
easat-5693	413	39	of	of	ADP
easat-5693	413	40	spi	spi	NOUN
easat-5693	413	41	implementation	implementation	NOUN
easat-5693	413	42	guidelines	guideline	NOUN
easat-5693	413	43	has	have	VERB
easat-5693	413	44	a	a	DET
easat-5693	413	45	significant	significant	ADJ
easat-5693	413	46	influence	influence	NOUN
easat-5693	413	47	on	on	ADP
easat-5693	413	48	the	the	DET
easat-5693	413	49	effectiveness	effectiveness	NOUN
easat-5693	413	50	of	of	ADP
easat-5693	413	51	internal	internal	ADJ
easat-5693	413	52	audit	audit	NOUN
easat-5693	413	53	in	in	ADP
easat-5693	413	54	fraud	fraud	NOUN
easat-5693	413	55	prevention	prevention	NOUN
easat-5693	413	56	and	and	CCONJ
easat-5693	413	57	detection	detection	NOUN
easat-5693	413	58	(	(	PUNCT
easat-5693	413	59	path	path	NOUN
easat-5693	413	60	coefficient	coefficient	NOUN
easat-5693	413	61	=	=	PROPN
easat-5693	413	62	0.642	0.642	NUM
easat-5693	413	63	,	,	PUNCT
easat-5693	413	64	t	t	NOUN
easat-5693	413	65	statistic	statistic	NOUN
easat-5693	413	66	=	=	SYM
easat-5693	413	67	8.467	8.467	NUM
easat-5693	413	68	,	,	PUNCT
easat-5693	413	69	p	p	NOUN
easat-5693	413	70	-	-	PUNCT
easat-5693	413	71	value	value	NOUN
easat-5693	413	72	=	=	NOUN
easat-5693	413	73	0.0005	0.0005	NUM
easat-5693	413	74	)	)	PUNCT
easat-5693	413	75	and	and	CCONJ
easat-5693	413	76	at	at	ADP
easat-5693	413	77	the	the	DET
easat-5693	413	78	structural	structural	ADJ
easat-5693	413	79	level	level	NOUN
easat-5693	413	80	is	be	AUX
easat-5693	413	81	classified	classify	VERB
easat-5693	413	82	as	as	ADP
easat-5693	413	83	having	have	VERB
easat-5693	413	84	a	a	DET
easat-5693	413	85	very	very	ADV
easat-5693	413	86	high	high	ADJ
easat-5693	413	87	influence	influence	NOUN
easat-5693	413	88	with	with	ADP
easat-5693	413	89	an	an	DET
easat-5693	413	90	f	f	ADJ
easat-5693	413	91	-	-	PUNCT
easat-5693	413	92	square	square	ADJ
easat-5693	413	93	value	value	NOUN
easat-5693	413	94	=	=	NOUN
easat-5693	413	95	0.557	0.557	NUM
easat-5693	413	96	.	.	PUNCT
easat-5693	414	1	hypothesis	hypothesis	NOUN
easat-5693	414	2	testing	testing	NOUN
easat-5693	414	3	also	also	ADV
easat-5693	414	4	concluded	conclude	VERB
easat-5693	414	5	that	that	SCONJ
easat-5693	414	6	the	the	DET
easat-5693	414	7	audit	audit	NOUN
easat-5693	414	8	quality	quality	NOUN
easat-5693	414	9	variable	variable	NOUN
easat-5693	414	10	(	(	PUNCT
easat-5693	414	11	path	path	NOUN
easat-5693	414	12	coefficient	coefficient	NOUN
easat-5693	414	13	=	=	PROPN
easat-5693	414	14	0.156	0.156	NUM
easat-5693	414	15	,	,	PUNCT
easat-5693	414	16	t	t	PROPN
easat-5693	414	17	statistic	statistic	NOUN
easat-5693	414	18	=	=	NOUN
easat-5693	414	19	2.185	2.185	NUM
easat-5693	414	20	,	,	PUNCT
easat-5693	414	21	p	p	NOUN
easat-5693	414	22	-	-	PUNCT
easat-5693	414	23	value	value	NOUN
easat-5693	414	24	=	=	NOUN
easat-5693	414	25	0.024	0.024	NUM
easat-5693	414	26	)	)	PUNCT
easat-5693	414	27	and	and	CCONJ
easat-5693	414	28	management	management	NOUN
easat-5693	414	29	support	support	NOUN
easat-5693	414	30	(	(	PUNCT
easat-5693	414	31	path	path	NOUN
easat-5693	414	32	coefficient	coefficient	NOUN
easat-5693	414	33	=	=	PROPN
easat-5693	414	34	0.191	0.191	NUM
easat-5693	414	35	,	,	PUNCT
easat-5693	414	36	t	t	PROPN
easat-5693	414	37	statistic	statistic	NOUN
easat-5693	414	38	=	=	PUNCT
easat-5693	414	39	2.347	2.347	NUM
easat-5693	414	40	,	,	PUNCT
easat-5693	414	41	p	p	NOUN
easat-5693	414	42	-	-	PUNCT
easat-5693	414	43	value	value	NOUN
easat-5693	414	44	=	=	NOUN
easat-5693	414	45	0.019	0.019	NUM
easat-5693	414	46	)	)	PUNCT
easat-5693	414	47	have	have	VERB
easat-5693	414	48	a	a	DET
easat-5693	414	49	significant	significant	ADJ
easat-5693	414	50	influence	influence	NOUN
easat-5693	414	51	on	on	ADP
easat-5693	414	52	the	the	DET
easat-5693	414	53	effectiveness	effectiveness	NOUN
easat-5693	414	54	of	of	ADP
easat-5693	414	55	internal	internal	ADJ
easat-5693	414	56	audit	audit	NOUN
easat-5693	414	57	in	in	ADP
easat-5693	414	58	fraud	fraud	NOUN
easat-5693	414	59	prevention	prevention	NOUN
easat-5693	414	60	and	and	CCONJ
easat-5693	414	61	detection	detection	NOUN
easat-5693	414	62	and	and	CCONJ
easat-5693	414	63	at	at	ADP
easat-5693	414	64	the	the	DET
easat-5693	414	65	structural	structural	ADJ
easat-5693	414	66	level	level	NOUN
easat-5693	414	67	is	be	AUX
easat-5693	414	68	classified	classify	VERB
easat-5693	414	69	as	as	ADP
easat-5693	414	70	having	have	VERB
easat-5693	414	71	a	a	DET
easat-5693	414	72	low	low	ADJ
easat-5693	414	73	influence	influence	NOUN
easat-5693	414	74	with	with	ADP
easat-5693	414	75	an	an	DET
easat-5693	414	76	f	f	ADJ
easat-5693	414	77	-	-	PUNCT
easat-5693	414	78	square	square	ADJ
easat-5693	414	79	value	value	NOUN
easat-5693	414	80	=	=	SYM
easat-5693	414	81	0.033	0.033	NUM
easat-5693	414	82	for	for	ADP
easat-5693	414	83	the	the	DET
easat-5693	414	84	audit	audit	NOUN
easat-5693	414	85	quality	quality	NOUN
easat-5693	414	86	variable	variable	NOUN
easat-5693	414	87	and	and	CCONJ
easat-5693	414	88	f	f	X
easat-5693	414	89	-	-	PUNCT
easat-5693	414	90	square	square	ADJ
easat-5693	414	91	=	=	NOUN
easat-5693	414	92	0.049	0.049	NUM
easat-5693	414	93	for	for	ADP
easat-5693	414	94	the	the	DET
easat-5693	414	95	management	management	NOUN
easat-5693	414	96	support	support	NOUN
easat-5693	414	97	variable	variable	NOUN
easat-5693	414	98	.	.	PUNCT
easat-5693	415	1	in	in	ADP
easat-5693	415	2	contrast	contrast	NOUN
easat-5693	415	3	,	,	PUNCT
easat-5693	415	4	the	the	DET
easat-5693	415	5	results	result	NOUN
easat-5693	415	6	of	of	ADP
easat-5693	415	7	hypothesis	hypothesis	NOUN
easat-5693	415	8	testing	testing	NOUN
easat-5693	415	9	on	on	ADP
easat-5693	415	10	the	the	DET
easat-5693	415	11	pls	pls	PROPN
easat-5693	415	12	-	-	PUNCT
easat-5693	415	13	sem	sem	NOUN
easat-5693	415	14	inner	inner	ADJ
easat-5693	415	15	model	model	NOUN
easat-5693	415	16	construct	construct	NOUN
easat-5693	415	17	concluded	conclude	VERB
easat-5693	415	18	that	that	SCONJ
easat-5693	415	19	there	there	PRON
easat-5693	415	20	was	be	VERB
easat-5693	415	21	no	no	DET
easat-5693	415	22	effect	effect	NOUN
easat-5693	415	23	of	of	ADP
easat-5693	415	24	the	the	DET
easat-5693	415	25	use	use	NOUN
easat-5693	415	26	of	of	ADP
easat-5693	415	27	information	information	NOUN
easat-5693	415	28	technology	technology	NOUN
easat-5693	415	29	on	on	ADP
easat-5693	415	30	the	the	DET
easat-5693	415	31	effectiveness	effectiveness	NOUN
easat-5693	415	32	of	of	ADP
easat-5693	415	33	internal	internal	ADJ
easat-5693	415	34	audit	audit	NOUN
easat-5693	415	35	in	in	ADP
easat-5693	415	36	preventing	prevent	VERB
easat-5693	415	37	and	and	CCONJ
easat-5693	415	38	detecting	detect	VERB
easat-5693	415	39	fraud	fraud	NOUN
easat-5693	415	40	(	(	PUNCT
easat-5693	415	41	path	path	NOUN
easat-5693	415	42	coefficient	coefficient	NOUN
easat-5693	415	43	=	=	X
easat-5693	415	44	-0.095	-0.095	NOUN
easat-5693	415	45	,	,	PUNCT
easat-5693	415	46	t	t	PROPN
easat-5693	415	47	statistic	statistic	NOUN
easat-5693	415	48	=	=	PROPN
easat-5693	415	49	1.480	1.480	NUM
easat-5693	415	50	,	,	PUNCT
easat-5693	415	51	p	p	NOUN
easat-5693	415	52	-	-	PUNCT
easat-5693	415	53	value	value	NOUN
easat-5693	415	54	=	=	NOUN
easat-5693	415	55	0.139	0.139	NUM
easat-5693	415	56	)	)	PUNCT
easat-5693	415	57	and	and	CCONJ
easat-5693	415	58	the	the	DET
easat-5693	415	59	effect	effect	NOUN
easat-5693	415	60	of	of	ADP
easat-5693	415	61	the	the	DET
easat-5693	415	62	variable	variable	ADJ
easat-5693	415	63	use	use	NOUN
easat-5693	415	64	of	of	ADP
easat-5693	415	65	information	information	NOUN
easat-5693	415	66	technology	technology	NOUN
easat-5693	415	67	at	at	ADP
easat-5693	415	68	the	the	DET
easat-5693	415	69	structural	structural	ADJ
easat-5693	415	70	level	level	NOUN
easat-5693	415	71	had	have	VERB
easat-5693	415	72	a	a	DET
easat-5693	415	73	very	very	ADV
easat-5693	415	74	low	low	ADJ
easat-5693	415	75	or	or	CCONJ
easat-5693	415	76	negligible	negligible	ADJ
easat-5693	415	77	effect	effect	NOUN
easat-5693	415	78	with	with	ADP
easat-5693	415	79	an	an	DET
easat-5693	415	80	effect	effect	NOUN
easat-5693	415	81	size	size	NOUN
easat-5693	415	82	(	(	PUNCT
easat-5693	415	83	f	f	X
easat-5693	415	84	-	-	PUNCT
easat-5693	415	85	square	square	ADJ
easat-5693	415	86	)	)	PUNCT
easat-5693	415	87	value	value	NOUN
easat-5693	415	88	=	=	PUNCT
easat-5693	415	89	0.017	0.017	NUM
easat-5693	415	90	.	.	PUNCT
easat-5693	416	1	the	the	DET
easat-5693	416	2	results	result	NOUN
easat-5693	416	3	of	of	ADP
easat-5693	416	4	testing	test	VERB
easat-5693	416	5	the	the	DET
easat-5693	416	6	coeffient	coeffient	NOUN
easat-5693	416	7	of	of	ADP
easat-5693	416	8	determination	determination	NOUN
easat-5693	416	9	(	(	PUNCT
easat-5693	416	10	r	r	NOUN
easat-5693	416	11	-	-	ADJ
easat-5693	416	12	square	square	NOUN
easat-5693	416	13	)	)	PUNCT
easat-5693	416	14	in	in	ADP
easat-5693	416	15	the	the	DET
easat-5693	416	16	pls	pls	PROPN
easat-5693	416	17	-	-	PUNCT
easat-5693	416	18	sem	sem	NOUN
easat-5693	416	19	inner	inner	ADJ
easat-5693	416	20	model	model	NOUN
easat-5693	416	21	show	show	VERB
easat-5693	416	22	that	that	SCONJ
easat-5693	416	23	the	the	DET
easat-5693	416	24	joint	joint	ADJ
easat-5693	416	25	effect	effect	NOUN
easat-5693	416	26	of	of	ADP
easat-5693	416	27	audit	audit	NOUN
easat-5693	416	28	quality	quality	NOUN
easat-5693	416	29	,	,	PUNCT
easat-5693	416	30	use	use	NOUN
easat-5693	416	31	of	of	ADP
easat-5693	416	32	information	information	NOUN
easat-5693	416	33	technology	technology	NOUN
easat-5693	416	34	,	,	PUNCT
easat-5693	416	35	management	management	NOUN
easat-5693	416	36	support	support	NOUN
easat-5693	416	37	,	,	PUNCT
easat-5693	416	38	and	and	CCONJ
easat-5693	416	39	implementation	implementation	NOUN
easat-5693	416	40	of	of	ADP
easat-5693	416	41	guidelines	guideline	NOUN
easat-5693	416	42	on	on	ADP
easat-5693	416	43	the	the	DET
easat-5693	416	44	effectiveness	effectiveness	NOUN
easat-5693	416	45	of	of	ADP
easat-5693	416	46	internal	internal	ADJ
easat-5693	416	47	audit	audit	NOUN
easat-5693	416	48	in	in	ADP
easat-5693	416	49	preventing	prevent	VERB
easat-5693	416	50	and	and	CCONJ
easat-5693	416	51	detecting	detect	VERB
easat-5693	416	52	fraud	fraud	NOUN
easat-5693	416	53	is	be	AUX
easat-5693	416	54	high	high	ADJ
easat-5693	416	55	at	at	ADP
easat-5693	416	56	73.2	73.2	NUM
easat-5693	416	57	%	%	NOUN
easat-5693	416	58	.	.	PUNCT
easat-5693	417	1	factors	factor	NOUN
easat-5693	417	2	such	such	ADJ
easat-5693	417	3	as	as	ADP
easat-5693	417	4	auditor	auditor	NOUN
easat-5693	417	5	ability	ability	NOUN
easat-5693	417	6	,	,	PUNCT
easat-5693	417	7	independence	independence	NOUN
easat-5693	417	8	in	in	ADP
easat-5693	417	9	conducting	conduct	VERB
easat-5693	417	10	audits	audits	NOUN
easat-5693	417	11	,	,	PUNCT
easat-5693	417	12	use	use	NOUN
easat-5693	417	13	of	of	ADP
easat-5693	417	14	appropriate	appropriate	ADJ
easat-5693	417	15	methodologies	methodology	NOUN
easat-5693	417	16	,	,	PUNCT
easat-5693	417	17	and	and	CCONJ
easat-5693	417	18	quality	quality	NOUN
easat-5693	417	19	of	of	ADP
easat-5693	417	20	reporting	report	VERB
easat-5693	417	21	audit	audit	NOUN
easat-5693	417	22	results	result	NOUN
easat-5693	417	23	are	be	AUX
easat-5693	417	24	part	part	NOUN
easat-5693	417	25	of	of	ADP
easat-5693	417	26	internal	internal	ADJ
easat-5693	417	27	audit	audit	NOUN
easat-5693	417	28	quality	quality	NOUN
easat-5693	417	29	.	.	PUNCT
easat-5693	418	1	high	high	ADJ
easat-5693	418	2	-	-	PUNCT
easat-5693	418	3	quality	quality	NOUN
easat-5693	418	4	internal	internal	ADJ
easat-5693	418	5	audit	audit	NOUN
easat-5693	418	6	means	mean	VERB
easat-5693	418	7	that	that	SCONJ
easat-5693	418	8	the	the	DET
easat-5693	418	9	audit	audit	NOUN
easat-5693	418	10	process	process	NOUN
easat-5693	418	11	is	be	AUX
easat-5693	418	12	conducted	conduct	VERB
easat-5693	418	13	carefully	carefully	ADV
easat-5693	418	14	,	,	PUNCT
easat-5693	418	15	honestly	honestly	ADV
easat-5693	418	16	,	,	PUNCT
easat-5693	418	17	and	and	CCONJ
easat-5693	418	18	in	in	ADP
easat-5693	418	19	accordance	accordance	NOUN
easat-5693	418	20	with	with	ADP
easat-5693	418	21	applicable	applicable	ADJ
easat-5693	418	22	professional	professional	ADJ
easat-5693	418	23	standards	standard	NOUN
easat-5693	418	24	.	.	PUNCT
easat-5693	419	1	auditors	auditor	NOUN
easat-5693	419	2	can	can	AUX
easat-5693	419	3	analyze	analyze	VERB
easat-5693	419	4	data	datum	NOUN
easat-5693	419	5	more	more	ADV
easat-5693	419	6	efficiently	efficiently	ADV
easat-5693	419	7	,	,	PUNCT
easat-5693	419	8	find	find	VERB
easat-5693	419	9	anomalous	anomalous	ADJ
easat-5693	419	10	patterns	pattern	NOUN
easat-5693	419	11	,	,	PUNCT
easat-5693	419	12	and	and	CCONJ
easat-5693	419	13	conduct	conduct	VERB
easat-5693	419	14	audits	audits	NOUN
easat-5693	419	15	in	in	ADP
easat-5693	419	16	real	real	ADJ
easat-5693	419	17	-	-	PUNCT
easat-5693	419	18	time	time	NOUN
easat-5693	419	19	with	with	ADP
easat-5693	419	20	the	the	DET
easat-5693	419	21	help	help	NOUN
easat-5693	419	22	of	of	ADP
easat-5693	419	23	information	information	NOUN
easat-5693	419	24	technology	technology	NOUN
easat-5693	419	25	.	.	PUNCT
easat-5693	420	1	in	in	ADP
easat-5693	420	2	practice	practice	NOUN
easat-5693	420	3	,	,	PUNCT
easat-5693	420	4	information	information	NOUN
easat-5693	420	5	technology	technology	NOUN
easat-5693	420	6	helps	help	VERB
easat-5693	420	7	them	they	PRON
easat-5693	420	8	process	process	VERB
easat-5693	420	9	and	and	CCONJ
easat-5693	420	10	analyze	analyze	VERB
easat-5693	420	11	large	large	ADJ
easat-5693	420	12	amounts	amount	NOUN
easat-5693	420	13	of	of	ADP
easat-5693	420	14	data	datum	NOUN
easat-5693	420	15	,	,	PUNCT
easat-5693	420	16	increase	increase	VERB
easat-5693	420	17	accuracy	accuracy	NOUN
easat-5693	420	18	,	,	PUNCT
easat-5693	420	19	and	and	CCONJ
easat-5693	420	20	reduce	reduce	VERB
easat-5693	420	21	manual	manual	ADJ
easat-5693	420	22	errors	error	NOUN
easat-5693	420	23	,	,	PUNCT
easat-5693	420	24	all	all	PRON
easat-5693	420	25	of	of	ADP
easat-5693	420	26	which	which	PRON
easat-5693	420	27	are	be	AUX
easat-5693	420	28	critical	critical	ADJ
easat-5693	420	29	to	to	ADP
easat-5693	420	30	detecting	detect	VERB
easat-5693	420	31	and	and	CCONJ
easat-5693	420	32	preventing	prevent	VERB
easat-5693	420	33	fraud	fraud	NOUN
easat-5693	420	34	.	.	PUNCT
easat-5693	421	1	management	management	NOUN
easat-5693	421	2	's	's	PART
easat-5693	421	3	role	role	NOUN
easat-5693	421	4	in	in	ADP
easat-5693	421	5	ensuring	ensure	VERB
easat-5693	421	6	that	that	SCONJ
easat-5693	421	7	internal	internal	ADJ
easat-5693	421	8	audit	audit	NOUN
easat-5693	421	9	has	have	VERB
easat-5693	421	10	everything	everything	PRON
easat-5693	421	11	it	it	PRON
easat-5693	421	12	needs	need	VERB
easat-5693	421	13	to	to	PART
easat-5693	421	14	operate	operate	VERB
easat-5693	421	15	includes	include	NOUN
easat-5693	421	16	providing	provide	VERB
easat-5693	421	17	adequate	adequate	ADJ
easat-5693	421	18	resources	resource	NOUN
easat-5693	421	19	,	,	PUNCT
easat-5693	421	20	building	build	VERB
easat-5693	421	21	an	an	DET
easat-5693	421	22	organizational	organizational	ADJ
easat-5693	421	23	culture	culture	NOUN
easat-5693	421	24	that	that	PRON
easat-5693	421	25	supports	support	VERB
easat-5693	421	26	audits	audits	NOUN
easat-5693	421	27	,	,	PUNCT
easat-5693	421	28	and	and	CCONJ
easat-5693	421	29	ensuring	ensure	VERB
easat-5693	421	30	that	that	SCONJ
easat-5693	421	31	audit	audit	NOUN
easat-5693	421	32	recommendations	recommendation	NOUN
easat-5693	421	33	are	be	AUX
easat-5693	421	34	implemented	implement	VERB
easat-5693	421	35	.	.	PUNCT
easat-5693	422	1	hospital	hospital	NOUN
easat-5693	422	2	management	management	NOUN
easat-5693	422	3	must	must	AUX
easat-5693	422	4	understand	understand	VERB
easat-5693	422	5	that	that	SCONJ
easat-5693	422	6	supporting	support	VERB
easat-5693	422	7	the	the	DET
easat-5693	422	8	internal	internal	ADJ
easat-5693	422	9	audit	audit	NOUN
easat-5693	422	10	process	process	NOUN
easat-5693	422	11	is	be	AUX
easat-5693	422	12	essential	essential	ADJ
easat-5693	422	13	to	to	ADP
easat-5693	422	14	maintaining	maintain	VERB
easat-5693	422	15	organizational	organizational	ADJ
easat-5693	422	16	integrity	integrity	NOUN
easat-5693	422	17	and	and	CCONJ
easat-5693	422	18	transparency	transparency	NOUN
easat-5693	422	19	.	.	PUNCT
easat-5693	423	1	the	the	DET
easat-5693	423	2	implementation	implementation	NOUN
easat-5693	423	3	of	of	ADP
easat-5693	423	4	spi	spi	PROPN
easat-5693	423	5	guidelines	guideline	NOUN
easat-5693	423	6	that	that	PRON
easat-5693	423	7	refer	refer	VERB
easat-5693	423	8	to	to	ADP
easat-5693	423	9	the	the	DET
easat-5693	423	10	use	use	NOUN
easat-5693	423	11	of	of	ADP
easat-5693	423	12	standards	standard	NOUN
easat-5693	423	13	,	,	PUNCT
easat-5693	423	14	policies	policy	NOUN
easat-5693	423	15	,	,	PUNCT
easat-5693	423	16	procedures	procedure	NOUN
easat-5693	423	17	,	,	PUNCT
easat-5693	423	18	or	or	CCONJ
easat-5693	423	19	best	good	ADJ
easat-5693	423	20	1839	1839	NUM
easat-5693	423	21	edelweiss	edelweiss	PROPN
easat-5693	423	22	applied	apply	VERB
easat-5693	423	23	science	science	NOUN
easat-5693	423	24	and	and	CCONJ
easat-5693	423	25	technology	technology	NOUN
easat-5693	423	26	issn	issn	PROPN
easat-5693	423	27	:	:	PUNCT
easat-5693	423	28	2576	2576	NUM
easat-5693	423	29	-	-	SYM
easat-5693	423	30	8484	8484	NUM
easat-5693	423	31	vol	vol	NOUN
easat-5693	423	32	.	.	PROPN
easat-5693	424	1	9	9	NUM
easat-5693	424	2	,	,	PUNCT
easat-5693	424	3	no	no	INTJ
easat-5693	424	4	.	.	NOUN
easat-5693	425	1	3	3	NUM
easat-5693	425	2	:	:	SYM
easat-5693	425	3	1819	1819	NUM
easat-5693	425	4	-	-	SYM
easat-5693	425	5	1842	1842	NUM
easat-5693	425	6	,	,	PUNCT
easat-5693	425	7	2025	2025	NUM
easat-5693	425	8	doi	doi	NOUN
easat-5693	425	9	:	:	PUNCT
easat-5693	425	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	425	11	©	©	PROPN
easat-5693	425	12	2025	2025	NUM
easat-5693	425	13	by	by	ADP
easat-5693	425	14	the	the	DET
easat-5693	425	15	authors	author	NOUN
easat-5693	425	16	;	;	PUNCT
easat-5693	425	17	licensee	licensee	PROPN
easat-5693	425	18	learning	learn	VERB
easat-5693	425	19	gate	gate	NOUN
easat-5693	425	20	practices	practice	NOUN
easat-5693	425	21	designed	design	VERB
easat-5693	425	22	to	to	PART
easat-5693	425	23	guide	guide	VERB
easat-5693	425	24	the	the	DET
easat-5693	425	25	internal	internal	ADJ
easat-5693	425	26	audit	audit	NOUN
easat-5693	425	27	process	process	NOUN
easat-5693	425	28	can	can	AUX
easat-5693	425	29	provide	provide	VERB
easat-5693	425	30	a	a	DET
easat-5693	425	31	systematic	systematic	ADJ
easat-5693	425	32	and	and	CCONJ
easat-5693	425	33	structured	structured	ADJ
easat-5693	425	34	framework	framework	NOUN
easat-5693	425	35	for	for	ADP
easat-5693	425	36	internal	internal	ADJ
easat-5693	425	37	auditors	auditor	NOUN
easat-5693	425	38	in	in	ADP
easat-5693	425	39	carrying	carry	VERB
easat-5693	425	40	out	out	ADP
easat-5693	425	41	their	their	PRON
easat-5693	425	42	duties	duty	NOUN
easat-5693	425	43	,	,	PUNCT
easat-5693	425	44	ensuring	ensure	VERB
easat-5693	425	45	that	that	SCONJ
easat-5693	425	46	the	the	DET
easat-5693	425	47	audit	audit	NOUN
easat-5693	425	48	process	process	NOUN
easat-5693	425	49	runs	run	VERB
easat-5693	425	50	according	accord	VERB
easat-5693	425	51	to	to	ADP
easat-5693	425	52	recognized	recognize	VERB
easat-5693	425	53	principles	principle	NOUN
easat-5693	425	54	and	and	CCONJ
easat-5693	425	55	minimizing	minimize	VERB
easat-5693	425	56	errors	error	NOUN
easat-5693	425	57	or	or	CCONJ
easat-5693	425	58	deviations	deviation	NOUN
easat-5693	425	59	.	.	PUNCT
easat-5693	426	1	when	when	SCONJ
easat-5693	426	2	guidelines	guideline	NOUN
easat-5693	426	3	are	be	AUX
easat-5693	426	4	well	well	ADV
easat-5693	426	5	implemented	implement	VERB
easat-5693	426	6	,	,	PUNCT
easat-5693	426	7	internal	internal	ADJ
easat-5693	426	8	auditors	auditor	NOUN
easat-5693	426	9	have	have	VERB
easat-5693	426	10	clear	clear	ADJ
easat-5693	426	11	tools	tool	NOUN
easat-5693	426	12	and	and	CCONJ
easat-5693	426	13	references	reference	NOUN
easat-5693	426	14	to	to	PART
easat-5693	426	15	evaluate	evaluate	VERB
easat-5693	426	16	internal	internal	ADJ
easat-5693	426	17	control	control	NOUN
easat-5693	426	18	systems	system	NOUN
easat-5693	426	19	and	and	CCONJ
easat-5693	426	20	detect	detect	VERB
easat-5693	426	21	potential	potential	ADJ
easat-5693	426	22	fraud	fraud	NOUN
easat-5693	426	23	risks	risk	NOUN
easat-5693	426	24	more	more	ADV
easat-5693	426	25	effectively	effectively	ADV
easat-5693	426	26	.	.	PUNCT
easat-5693	427	1	6.1	6.1	NUM
easat-5693	427	2	.	.	PUNCT
easat-5693	427	3	implications	implication	NOUN
easat-5693	427	4	6.1.1	6.1.1	NUM
easat-5693	427	5	.	.	PUNCT
easat-5693	428	1	practical	practical	ADJ
easat-5693	428	2	implications	implication	NOUN
easat-5693	428	3	1	1	NUM
easat-5693	428	4	.	.	PUNCT
easat-5693	428	5	internal	internal	ADJ
easat-5693	428	6	audit	audit	NOUN
easat-5693	428	7	quality	quality	NOUN
easat-5693	428	8	is	be	AUX
easat-5693	428	9	proven	prove	VERB
easat-5693	428	10	to	to	PART
easat-5693	428	11	affect	affect	VERB
easat-5693	428	12	the	the	DET
easat-5693	428	13	effectiveness	effectiveness	NOUN
easat-5693	428	14	of	of	ADP
easat-5693	428	15	fraud	fraud	NOUN
easat-5693	428	16	prevention	prevention	NOUN
easat-5693	428	17	and	and	CCONJ
easat-5693	428	18	detection	detection	NOUN
easat-5693	428	19	.	.	PUNCT
easat-5693	429	1	hospital	hospital	NOUN
easat-5693	429	2	management	management	NOUN
easat-5693	429	3	can	can	AUX
easat-5693	429	4	improve	improve	VERB
easat-5693	429	5	internal	internal	ADJ
easat-5693	429	6	auditor	auditor	NOUN
easat-5693	429	7	training	training	NOUN
easat-5693	429	8	,	,	PUNCT
easat-5693	429	9	adopt	adopt	VERB
easat-5693	429	10	more	more	ADV
easat-5693	429	11	sophisticated	sophisticated	ADJ
easat-5693	429	12	audit	audit	NOUN
easat-5693	429	13	technology	technology	NOUN
easat-5693	429	14	,	,	PUNCT
easat-5693	429	15	and	and	CCONJ
easat-5693	429	16	ensure	ensure	VERB
easat-5693	429	17	the	the	DET
easat-5693	429	18	integrity	integrity	NOUN
easat-5693	429	19	and	and	CCONJ
easat-5693	429	20	independence	independence	NOUN
easat-5693	429	21	of	of	ADP
easat-5693	429	22	the	the	DET
easat-5693	429	23	audit	audit	NOUN
easat-5693	429	24	team	team	NOUN
easat-5693	429	25	to	to	PART
easat-5693	429	26	improve	improve	VERB
easat-5693	429	27	the	the	DET
easat-5693	429	28	quality	quality	NOUN
easat-5693	429	29	of	of	ADP
easat-5693	429	30	internal	internal	ADJ
easat-5693	429	31	audit	audit	NOUN
easat-5693	429	32	so	so	SCONJ
easat-5693	429	33	as	as	SCONJ
easat-5693	429	34	to	to	PART
easat-5693	429	35	achieve	achieve	VERB
easat-5693	429	36	better	well	ADJ
easat-5693	429	37	results	result	NOUN
easat-5693	429	38	in	in	ADP
easat-5693	429	39	fraud	fraud	NOUN
easat-5693	429	40	prevention	prevention	NOUN
easat-5693	429	41	and	and	CCONJ
easat-5693	429	42	detection	detection	NOUN
easat-5693	429	43	efforts	effort	NOUN
easat-5693	429	44	;	;	PUNCT
easat-5693	429	45	2	2	X
easat-5693	429	46	.	.	X
easat-5693	429	47	hospitals	hospital	NOUN
easat-5693	429	48	recognize	recognize	VERB
easat-5693	429	49	that	that	SCONJ
easat-5693	429	50	investment	investment	NOUN
easat-5693	429	51	in	in	ADP
easat-5693	429	52	information	information	NOUN
easat-5693	429	53	technology	technology	NOUN
easat-5693	429	54	for	for	ADP
easat-5693	429	55	internal	internal	ADJ
easat-5693	429	56	audit	audit	NOUN
easat-5693	429	57	is	be	AUX
easat-5693	429	58	critical	critical	ADJ
easat-5693	429	59	.	.	PUNCT
easat-5693	430	1	by	by	ADP
easat-5693	430	2	using	use	VERB
easat-5693	430	3	appropriate	appropriate	ADJ
easat-5693	430	4	information	information	NOUN
easat-5693	430	5	technology	technology	NOUN
easat-5693	430	6	in	in	ADP
easat-5693	430	7	the	the	DET
easat-5693	430	8	internal	internal	ADJ
easat-5693	430	9	audit	audit	NOUN
easat-5693	430	10	process	process	NOUN
easat-5693	430	11	,	,	PUNCT
easat-5693	430	12	auditors	auditor	NOUN
easat-5693	430	13	will	will	AUX
easat-5693	430	14	be	be	AUX
easat-5693	430	15	able	able	ADJ
easat-5693	430	16	to	to	PART
easat-5693	430	17	more	more	ADV
easat-5693	430	18	easily	easily	ADV
easat-5693	430	19	discover	discover	VERB
easat-5693	430	20	and	and	CCONJ
easat-5693	430	21	prevent	prevent	VERB
easat-5693	430	22	fraud	fraud	NOUN
easat-5693	430	23	,	,	PUNCT
easat-5693	430	24	reducing	reduce	VERB
easat-5693	430	25	the	the	DET
easat-5693	430	26	organization	organization	NOUN
easat-5693	430	27	's	's	PART
easat-5693	430	28	financial	financial	ADJ
easat-5693	430	29	and	and	CCONJ
easat-5693	430	30	reputational	reputational	ADJ
easat-5693	430	31	risk	risk	NOUN
easat-5693	430	32	.	.	PUNCT
easat-5693	431	1	hospitals	hospital	NOUN
easat-5693	431	2	should	should	AUX
easat-5693	431	3	ensure	ensure	VERB
easat-5693	431	4	that	that	SCONJ
easat-5693	431	5	internal	internal	ADJ
easat-5693	431	6	auditors	auditor	NOUN
easat-5693	431	7	are	be	AUX
easat-5693	431	8	properly	properly	ADV
easat-5693	431	9	trained	train	VERB
easat-5693	431	10	in	in	ADP
easat-5693	431	11	using	use	VERB
easat-5693	431	12	information	information	NOUN
easat-5693	431	13	technology	technology	NOUN
easat-5693	431	14	to	to	PART
easat-5693	431	15	support	support	VERB
easat-5693	431	16	the	the	DET
easat-5693	431	17	internal	internal	ADJ
easat-5693	431	18	audit	audit	NOUN
easat-5693	431	19	process	process	NOUN
easat-5693	431	20	;	;	PUNCT
easat-5693	431	21	3	3	X
easat-5693	431	22	.	.	X
easat-5693	431	23	management	management	NOUN
easat-5693	431	24	support	support	NOUN
easat-5693	431	25	for	for	ADP
easat-5693	431	26	the	the	DET
easat-5693	431	27	internal	internal	ADJ
easat-5693	431	28	audit	audit	NOUN
easat-5693	431	29	process	process	NOUN
easat-5693	431	30	has	have	AUX
easat-5693	431	31	been	be	AUX
easat-5693	431	32	shown	show	VERB
easat-5693	431	33	to	to	PART
easat-5693	431	34	influence	influence	VERB
easat-5693	431	35	the	the	DET
easat-5693	431	36	effectiveness	effectiveness	NOUN
easat-5693	431	37	of	of	ADP
easat-5693	431	38	fraud	fraud	NOUN
easat-5693	431	39	prevention	prevention	NOUN
easat-5693	431	40	and	and	CCONJ
easat-5693	431	41	detection	detection	NOUN
easat-5693	431	42	.	.	PUNCT
easat-5693	432	1	hospital	hospital	NOUN
easat-5693	432	2	management	management	NOUN
easat-5693	432	3	can	can	AUX
easat-5693	432	4	seek	seek	VERB
easat-5693	432	5	to	to	PART
easat-5693	432	6	increase	increase	VERB
easat-5693	432	7	support	support	NOUN
easat-5693	432	8	for	for	ADP
easat-5693	432	9	the	the	DET
easat-5693	432	10	internal	internal	ADJ
easat-5693	432	11	audit	audit	NOUN
easat-5693	432	12	process	process	NOUN
easat-5693	432	13	and	and	CCONJ
easat-5693	432	14	ensure	ensure	VERB
easat-5693	432	15	that	that	SCONJ
easat-5693	432	16	internal	internal	ADJ
easat-5693	432	17	audit	audit	NOUN
easat-5693	432	18	has	have	VERB
easat-5693	432	19	everything	everything	PRON
easat-5693	432	20	it	it	PRON
easat-5693	432	21	needs	need	VERB
easat-5693	432	22	to	to	PART
easat-5693	432	23	operate	operate	VERB
easat-5693	432	24	,	,	PUNCT
easat-5693	432	25	including	include	VERB
easat-5693	432	26	providing	provide	VERB
easat-5693	432	27	adequate	adequate	ADJ
easat-5693	432	28	resources	resource	NOUN
easat-5693	432	29	,	,	PUNCT
easat-5693	432	30	building	build	VERB
easat-5693	432	31	an	an	DET
easat-5693	432	32	organizational	organizational	ADJ
easat-5693	432	33	culture	culture	NOUN
easat-5693	432	34	that	that	PRON
easat-5693	432	35	supports	support	VERB
easat-5693	432	36	audits	audits	NOUN
easat-5693	432	37	,	,	PUNCT
easat-5693	432	38	and	and	CCONJ
easat-5693	432	39	ensuring	ensure	VERB
easat-5693	432	40	that	that	SCONJ
easat-5693	432	41	audit	audit	NOUN
easat-5693	432	42	recommendations	recommendation	NOUN
easat-5693	432	43	are	be	AUX
easat-5693	432	44	implemented	implement	VERB
easat-5693	432	45	.	.	PUNCT
easat-5693	433	1	hospital	hospital	NOUN
easat-5693	433	2	management	management	NOUN
easat-5693	433	3	should	should	AUX
easat-5693	433	4	understand	understand	VERB
easat-5693	433	5	that	that	SCONJ
easat-5693	433	6	support	support	NOUN
easat-5693	433	7	for	for	ADP
easat-5693	433	8	the	the	DET
easat-5693	433	9	internal	internal	ADJ
easat-5693	433	10	audit	audit	NOUN
easat-5693	433	11	process	process	NOUN
easat-5693	433	12	is	be	AUX
easat-5693	433	13	important	important	ADJ
easat-5693	433	14	for	for	ADP
easat-5693	433	15	maintaining	maintain	VERB
easat-5693	433	16	organizational	organizational	ADJ
easat-5693	433	17	integrity	integrity	NOUN
easat-5693	433	18	and	and	CCONJ
easat-5693	433	19	transparency	transparency	NOUN
easat-5693	433	20	;	;	PUNCT
easat-5693	434	1	4	4	X
easat-5693	434	2	.	.	X
easat-5693	434	3	the	the	DET
easat-5693	434	4	implementation	implementation	NOUN
easat-5693	434	5	of	of	ADP
easat-5693	434	6	spi	spi	NOUN
easat-5693	434	7	organizational	organizational	ADJ
easat-5693	434	8	guidelines	guideline	NOUN
easat-5693	434	9	in	in	ADP
easat-5693	434	10	the	the	DET
easat-5693	434	11	internal	internal	ADJ
easat-5693	434	12	audit	audit	NOUN
easat-5693	434	13	process	process	NOUN
easat-5693	434	14	is	be	AUX
easat-5693	434	15	proven	prove	VERB
easat-5693	434	16	to	to	PART
easat-5693	434	17	affect	affect	VERB
easat-5693	434	18	the	the	DET
easat-5693	434	19	effectiveness	effectiveness	NOUN
easat-5693	434	20	of	of	ADP
easat-5693	434	21	fraud	fraud	NOUN
easat-5693	434	22	prevention	prevention	NOUN
easat-5693	434	23	and	and	CCONJ
easat-5693	434	24	detection	detection	NOUN
easat-5693	434	25	.	.	PUNCT
easat-5693	435	1	hospital	hospital	NOUN
easat-5693	435	2	management	management	NOUN
easat-5693	435	3	must	must	AUX
easat-5693	435	4	ensure	ensure	VERB
easat-5693	435	5	that	that	SCONJ
easat-5693	435	6	internal	internal	ADJ
easat-5693	435	7	audit	audit	NOUN
easat-5693	435	8	guidelines	guideline	NOUN
easat-5693	435	9	are	be	AUX
easat-5693	435	10	properly	properly	ADV
easat-5693	435	11	implemented	implement	VERB
easat-5693	435	12	.	.	PUNCT
easat-5693	436	1	these	these	DET
easat-5693	436	2	guidelines	guideline	NOUN
easat-5693	436	3	should	should	AUX
easat-5693	436	4	be	be	AUX
easat-5693	436	5	updated	update	VERB
easat-5693	436	6	regularly	regularly	ADV
easat-5693	436	7	to	to	PART
easat-5693	436	8	keep	keep	VERB
easat-5693	436	9	them	they	PRON
easat-5693	436	10	relevant	relevant	ADJ
easat-5693	436	11	to	to	ADP
easat-5693	436	12	changes	change	NOUN
easat-5693	436	13	in	in	ADP
easat-5693	436	14	regulations	regulation	NOUN
easat-5693	436	15	and	and	CCONJ
easat-5693	436	16	industry	industry	NOUN
easat-5693	436	17	practices	practice	NOUN
easat-5693	436	18	.	.	PUNCT
easat-5693	437	1	6.2	6.2	NUM
easat-5693	437	2	.	.	PUNCT
easat-5693	438	1	theoretical	theoretical	ADJ
easat-5693	438	2	implications	implication	NOUN
easat-5693	438	3	the	the	DET
easat-5693	438	4	results	result	NOUN
easat-5693	438	5	of	of	ADP
easat-5693	438	6	this	this	DET
easat-5693	438	7	study	study	NOUN
easat-5693	438	8	enrich	enrich	PROPN
easat-5693	438	9	science	science	NOUN
easat-5693	438	10	,	,	PUNCT
easat-5693	438	11	especially	especially	ADV
easat-5693	438	12	in	in	ADP
easat-5693	438	13	the	the	DET
easat-5693	438	14	field	field	NOUN
easat-5693	438	15	of	of	ADP
easat-5693	438	16	auditing	auditing	NOUN
easat-5693	438	17	and	and	CCONJ
easat-5693	438	18	can	can	AUX
easat-5693	438	19	be	be	AUX
easat-5693	438	20	a	a	DET
easat-5693	438	21	reference	reference	NOUN
easat-5693	438	22	in	in	ADP
easat-5693	438	23	the	the	DET
easat-5693	438	24	development	development	NOUN
easat-5693	438	25	of	of	ADP
easat-5693	438	26	science	science	NOUN
easat-5693	438	27	regarding	regard	VERB
easat-5693	438	28	the	the	DET
easat-5693	438	29	effect	effect	NOUN
easat-5693	438	30	of	of	ADP
easat-5693	438	31	internal	internal	ADJ
easat-5693	438	32	audit	audit	NOUN
easat-5693	438	33	quality	quality	NOUN
easat-5693	438	34	,	,	PUNCT
easat-5693	438	35	use	use	NOUN
easat-5693	438	36	of	of	ADP
easat-5693	438	37	information	information	NOUN
easat-5693	438	38	technology	technology	NOUN
easat-5693	438	39	,	,	PUNCT
easat-5693	438	40	management	management	NOUN
easat-5693	438	41	support	support	NOUN
easat-5693	438	42	and	and	CCONJ
easat-5693	438	43	implementation	implementation	NOUN
easat-5693	438	44	of	of	ADP
easat-5693	438	45	guidelines	guideline	NOUN
easat-5693	438	46	on	on	ADP
easat-5693	438	47	the	the	DET
easat-5693	438	48	effectiveness	effectiveness	NOUN
easat-5693	438	49	of	of	ADP
easat-5693	438	50	internal	internal	ADJ
easat-5693	438	51	audit	audit	NOUN
easat-5693	438	52	in	in	ADP
easat-5693	438	53	preventing	prevent	VERB
easat-5693	438	54	and	and	CCONJ
easat-5693	438	55	detecting	detect	VERB
easat-5693	438	56	fraud	fraud	NOUN
easat-5693	438	57	in	in	ADP
easat-5693	438	58	hospitals	hospital	NOUN
easat-5693	438	59	based	base	VERB
easat-5693	438	60	on	on	ADP
easat-5693	438	61	evidence	evidence	NOUN
easat-5693	438	62	-	-	PUNCT
easat-5693	438	63	based	base	VERB
easat-5693	438	64	practice	practice	NOUN
easat-5693	438	65	.	.	PUNCT
easat-5693	439	1	the	the	DET
easat-5693	439	2	results	result	NOUN
easat-5693	439	3	of	of	ADP
easat-5693	439	4	this	this	DET
easat-5693	439	5	study	study	NOUN
easat-5693	439	6	can	can	AUX
easat-5693	439	7	be	be	AUX
easat-5693	439	8	used	use	VERB
easat-5693	439	9	as	as	ADP
easat-5693	439	10	reference	reference	NOUN
easat-5693	439	11	material	material	NOUN
easat-5693	439	12	and	and	CCONJ
easat-5693	439	13	scientific	scientific	ADJ
easat-5693	439	14	evidence	evidence	NOUN
easat-5693	439	15	for	for	ADP
easat-5693	439	16	the	the	DET
easat-5693	439	17	development	development	NOUN
easat-5693	439	18	of	of	ADP
easat-5693	439	19	further	further	ADJ
easat-5693	439	20	research	research	NOUN
easat-5693	439	21	on	on	ADP
easat-5693	439	22	the	the	DET
easat-5693	439	23	effect	effect	NOUN
easat-5693	439	24	of	of	ADP
easat-5693	439	25	internal	internal	ADJ
easat-5693	439	26	audit	audit	NOUN
easat-5693	439	27	quality	quality	NOUN
easat-5693	439	28	,	,	PUNCT
easat-5693	439	29	use	use	NOUN
easat-5693	439	30	of	of	ADP
easat-5693	439	31	information	information	NOUN
easat-5693	439	32	technology	technology	NOUN
easat-5693	439	33	,	,	PUNCT
easat-5693	439	34	management	management	NOUN
easat-5693	439	35	support	support	NOUN
easat-5693	439	36	and	and	CCONJ
easat-5693	439	37	implementation	implementation	NOUN
easat-5693	439	38	of	of	ADP
easat-5693	439	39	guidelines	guideline	NOUN
easat-5693	439	40	on	on	ADP
easat-5693	439	41	the	the	DET
easat-5693	439	42	effectiveness	effectiveness	NOUN
easat-5693	439	43	of	of	ADP
easat-5693	439	44	internal	internal	ADJ
easat-5693	439	45	audit	audit	NOUN
easat-5693	439	46	in	in	ADP
easat-5693	439	47	preventing	prevent	VERB
easat-5693	439	48	and	and	CCONJ
easat-5693	439	49	detecting	detect	VERB
easat-5693	439	50	fraud	fraud	NOUN
easat-5693	439	51	in	in	ADP
easat-5693	439	52	hospitals	hospital	NOUN
easat-5693	439	53	.	.	PUNCT
easat-5693	440	1	further	further	ADJ
easat-5693	440	2	research	research	NOUN
easat-5693	440	3	is	be	AUX
easat-5693	440	4	expected	expect	VERB
easat-5693	440	5	to	to	PART
easat-5693	440	6	be	be	AUX
easat-5693	440	7	developed	develop	VERB
easat-5693	440	8	by	by	ADP
easat-5693	440	9	examining	examine	VERB
easat-5693	440	10	other	other	ADJ
easat-5693	440	11	factors	factor	NOUN
easat-5693	440	12	that	that	PRON
easat-5693	440	13	can	can	AUX
easat-5693	440	14	affect	affect	VERB
easat-5693	440	15	the	the	DET
easat-5693	440	16	effectiveness	effectiveness	NOUN
easat-5693	440	17	of	of	ADP
easat-5693	440	18	internal	internal	ADJ
easat-5693	440	19	audit	audit	NOUN
easat-5693	440	20	in	in	ADP
easat-5693	440	21	preventing	prevent	VERB
easat-5693	440	22	and	and	CCONJ
easat-5693	440	23	detecting	detect	VERB
easat-5693	440	24	fraud	fraud	NOUN
easat-5693	440	25	.	.	PUNCT
easat-5693	441	1	6.3	6.3	NUM
easat-5693	441	2	.	.	PUNCT
easat-5693	441	3	limitations	limitation	NOUN
easat-5693	441	4	this	this	DET
easat-5693	441	5	study	study	NOUN
easat-5693	441	6	has	have	VERB
easat-5693	441	7	certain	certain	ADJ
easat-5693	441	8	limitations	limitation	NOUN
easat-5693	441	9	.	.	PUNCT
easat-5693	442	1	extrapolating	extrapolate	VERB
easat-5693	442	2	the	the	DET
easat-5693	442	3	results	result	NOUN
easat-5693	442	4	to	to	ADP
easat-5693	442	5	other	other	ADJ
easat-5693	442	6	jurisdictions	jurisdiction	NOUN
easat-5693	442	7	is	be	AUX
easat-5693	442	8	not	not	PART
easat-5693	442	9	possible	possible	ADJ
easat-5693	442	10	,	,	PUNCT
easat-5693	442	11	so	so	ADV
easat-5693	442	12	more	more	ADJ
easat-5693	442	13	research	research	NOUN
easat-5693	442	14	in	in	ADP
easat-5693	442	15	this	this	DET
easat-5693	442	16	area	area	NOUN
easat-5693	442	17	may	may	AUX
easat-5693	442	18	be	be	AUX
easat-5693	442	19	by	by	ADP
easat-5693	442	20	comparing	compare	VERB
easat-5693	442	21	the	the	DET
easat-5693	442	22	results	result	NOUN
easat-5693	442	23	in	in	ADP
easat-5693	442	24	different	different	ADJ
easat-5693	442	25	countries	country	NOUN
easat-5693	442	26	can	can	AUX
easat-5693	442	27	expand	expand	VERB
easat-5693	442	28	knowledge	knowledge	NOUN
easat-5693	442	29	.	.	PUNCT
easat-5693	443	1	the	the	DET
easat-5693	443	2	results	result	NOUN
easat-5693	443	3	showed	show	VERB
easat-5693	443	4	that	that	SCONJ
easat-5693	443	5	the	the	DET
easat-5693	443	6	joint	joint	ADJ
easat-5693	443	7	effect	effect	NOUN
easat-5693	443	8	of	of	ADP
easat-5693	443	9	audit	audit	NOUN
easat-5693	443	10	quality	quality	NOUN
easat-5693	443	11	,	,	PUNCT
easat-5693	443	12	the	the	DET
easat-5693	443	13	use	use	NOUN
easat-5693	443	14	of	of	ADP
easat-5693	443	15	information	information	NOUN
easat-5693	443	16	technology	technology	NOUN
easat-5693	443	17	,	,	PUNCT
easat-5693	443	18	management	management	NOUN
easat-5693	443	19	support	support	NOUN
easat-5693	443	20	,	,	PUNCT
easat-5693	443	21	and	and	CCONJ
easat-5693	443	22	the	the	DET
easat-5693	443	23	application	application	NOUN
easat-5693	443	24	of	of	ADP
easat-5693	443	25	guidelines	guideline	NOUN
easat-5693	443	26	on	on	ADP
easat-5693	443	27	the	the	DET
easat-5693	443	28	effectiveness	effectiveness	NOUN
easat-5693	443	29	of	of	ADP
easat-5693	443	30	internal	internal	ADJ
easat-5693	443	31	audit	audit	NOUN
easat-5693	443	32	in	in	ADP
easat-5693	443	33	fraud	fraud	NOUN
easat-5693	443	34	prevention	prevention	NOUN
easat-5693	443	35	and	and	CCONJ
easat-5693	443	36	detection	detection	NOUN
easat-5693	443	37	was	be	AUX
easat-5693	443	38	high	high	ADJ
easat-5693	443	39	at	at	ADP
easat-5693	443	40	73.2	73.2	NUM
easat-5693	443	41	%	%	NOUN
easat-5693	443	42	and	and	CCONJ
easat-5693	443	43	the	the	DET
easat-5693	443	44	rest	rest	NOUN
easat-5693	443	45	was	be	AUX
easat-5693	443	46	influenced	influence	VERB
easat-5693	443	47	by	by	ADP
easat-5693	443	48	other	other	ADJ
easat-5693	443	49	factors	factor	NOUN
easat-5693	443	50	.	.	PUNCT
easat-5693	444	1	this	this	DET
easat-5693	444	2	study	study	NOUN
easat-5693	444	3	does	do	AUX
easat-5693	444	4	not	not	PART
easat-5693	444	5	cover	cover	VERB
easat-5693	444	6	all	all	DET
easat-5693	444	7	factors	factor	NOUN
easat-5693	444	8	relevant	relevant	ADJ
easat-5693	444	9	to	to	ADP
easat-5693	444	10	internal	internal	ADJ
easat-5693	444	11	audit	audit	NOUN
easat-5693	444	12	effectiveness	effectiveness	NOUN
easat-5693	444	13	,	,	PUNCT
easat-5693	444	14	so	so	SCONJ
easat-5693	444	15	it	it	PRON
easat-5693	444	16	does	do	AUX
easat-5693	444	17	not	not	PART
easat-5693	444	18	identify	identify	VERB
easat-5693	444	19	other	other	ADJ
easat-5693	444	20	unmeasured	unmeasured	ADJ
easat-5693	444	21	or	or	CCONJ
easat-5693	444	22	unobserved	unobserved	ADJ
easat-5693	444	23	factors	factor	NOUN
easat-5693	444	24	,	,	PUNCT
easat-5693	444	25	such	such	ADJ
easat-5693	444	26	as	as	ADP
easat-5693	444	27	corporate	corporate	ADJ
easat-5693	444	28	governance	governance	NOUN
easat-5693	444	29	,	,	PUNCT
easat-5693	444	30	internal	internal	ADJ
easat-5693	444	31	audit	audit	NOUN
easat-5693	444	32	procedures	procedure	NOUN
easat-5693	444	33	,	,	PUNCT
easat-5693	444	34	internal	internal	ADJ
easat-5693	444	35	audit	audit	NOUN
easat-5693	444	36	charters	charter	NOUN
easat-5693	444	37	,	,	PUNCT
easat-5693	444	38	auditee	auditee	NOUN
easat-5693	444	39	attributes	attribute	VERB
easat-5693	444	40	,	,	PUNCT
easat-5693	444	41	auditor	auditor	NOUN
easat-5693	444	42	performance	performance	NOUN
easat-5693	444	43	,	,	PUNCT
easat-5693	444	44	auditor	auditor	NOUN
easat-5693	444	45	competence	competence	NOUN
easat-5693	444	46	,	,	PUNCT
easat-5693	444	47	auditor	auditor	NOUN
easat-5693	444	48	promotions	promotion	NOUN
easat-5693	444	49	and	and	CCONJ
easat-5693	444	50	1840	1840	NUM
easat-5693	444	51	edelweiss	edelweiss	PROPN
easat-5693	444	52	applied	apply	VERB
easat-5693	444	53	science	science	NOUN
easat-5693	444	54	and	and	CCONJ
easat-5693	444	55	technology	technology	NOUN
easat-5693	444	56	issn	issn	PROPN
easat-5693	444	57	:	:	PUNCT
easat-5693	444	58	2576	2576	NUM
easat-5693	444	59	-	-	SYM
easat-5693	444	60	8484	8484	NUM
easat-5693	444	61	vol	vol	NOUN
easat-5693	444	62	.	.	PROPN
easat-5693	445	1	9	9	NUM
easat-5693	445	2	,	,	PUNCT
easat-5693	445	3	no	no	INTJ
easat-5693	445	4	.	.	NOUN
easat-5693	446	1	3	3	NUM
easat-5693	446	2	:	:	SYM
easat-5693	446	3	1819	1819	NUM
easat-5693	446	4	-	-	SYM
easat-5693	446	5	1842	1842	NUM
easat-5693	446	6	,	,	PUNCT
easat-5693	446	7	2025	2025	NUM
easat-5693	446	8	doi	doi	NOUN
easat-5693	446	9	:	:	PUNCT
easat-5693	446	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	446	11	©	©	PROPN
easat-5693	446	12	2025	2025	NUM
easat-5693	446	13	by	by	ADP
easat-5693	446	14	the	the	DET
easat-5693	446	15	authors	author	NOUN
easat-5693	446	16	;	;	PUNCT
easat-5693	447	1	licensee	licensee	PROPN
easat-5693	447	2	learning	learn	VERB
easat-5693	447	3	gate	gate	NOUN
easat-5693	447	4	rewards	reward	NOUN
easat-5693	447	5	,	,	PUNCT
easat-5693	447	6	organizational	organizational	ADJ
easat-5693	447	7	independence	independence	NOUN
easat-5693	447	8	,	,	PUNCT
easat-5693	447	9	and	and	CCONJ
easat-5693	447	10	management	management	NOUN
easat-5693	447	11	perceptions	perception	NOUN
easat-5693	447	12	of	of	ADP
easat-5693	447	13	organizational	organizational	ADJ
easat-5693	447	14	culture	culture	NOUN
easat-5693	447	15	or	or	CCONJ
easat-5693	447	16	external	external	ADJ
easat-5693	447	17	influences	influence	NOUN
easat-5693	447	18	.	.	PUNCT
easat-5693	448	1	transparency	transparency	NOUN
easat-5693	448	2	:	:	PUNCT
easat-5693	448	3	the	the	DET
easat-5693	448	4	authors	author	NOUN
easat-5693	448	5	confirm	confirm	VERB
easat-5693	448	6	that	that	SCONJ
easat-5693	448	7	the	the	DET
easat-5693	448	8	manuscript	manuscript	NOUN
easat-5693	448	9	is	be	AUX
easat-5693	448	10	an	an	DET
easat-5693	448	11	honest	honest	ADJ
easat-5693	448	12	,	,	PUNCT
easat-5693	448	13	accurate	accurate	ADJ
easat-5693	448	14	,	,	PUNCT
easat-5693	448	15	and	and	CCONJ
easat-5693	448	16	transparent	transparent	ADJ
easat-5693	448	17	account	account	NOUN
easat-5693	448	18	of	of	ADP
easat-5693	448	19	the	the	DET
easat-5693	448	20	study	study	NOUN
easat-5693	448	21	;	;	PUNCT
easat-5693	448	22	that	that	SCONJ
easat-5693	448	23	no	no	DET
easat-5693	448	24	vital	vital	ADJ
easat-5693	448	25	features	feature	NOUN
easat-5693	448	26	of	of	ADP
easat-5693	448	27	the	the	DET
easat-5693	448	28	study	study	NOUN
easat-5693	448	29	have	have	AUX
easat-5693	448	30	been	be	AUX
easat-5693	448	31	omitted	omit	VERB
easat-5693	448	32	;	;	PUNCT
easat-5693	448	33	and	and	CCONJ
easat-5693	448	34	that	that	SCONJ
easat-5693	448	35	any	any	DET
easat-5693	448	36	discrepancies	discrepancy	NOUN
easat-5693	448	37	from	from	ADP
easat-5693	448	38	the	the	DET
easat-5693	448	39	study	study	NOUN
easat-5693	448	40	as	as	SCONJ
easat-5693	448	41	planned	plan	VERB
easat-5693	448	42	have	have	AUX
easat-5693	448	43	been	be	AUX
easat-5693	448	44	explained	explain	VERB
easat-5693	448	45	.	.	PUNCT
easat-5693	449	1	this	this	DET
easat-5693	449	2	study	study	NOUN
easat-5693	449	3	followed	follow	VERB
easat-5693	449	4	all	all	DET
easat-5693	449	5	ethical	ethical	ADJ
easat-5693	449	6	practices	practice	NOUN
easat-5693	449	7	during	during	ADP
easat-5693	449	8	writing	writing	NOUN
easat-5693	449	9	.	.	PUNCT
easat-5693	450	1	copyright	copyright	NOUN
easat-5693	450	2	:	:	PUNCT
easat-5693	450	3	©	©	PROPN
easat-5693	450	4	2025	2025	NUM
easat-5693	450	5	by	by	ADP
easat-5693	450	6	the	the	DET
easat-5693	450	7	authors	author	NOUN
easat-5693	450	8	.	.	PUNCT
easat-5693	451	1	this	this	DET
easat-5693	451	2	open	open	ADJ
easat-5693	451	3	-	-	PUNCT
easat-5693	451	4	access	access	NOUN
easat-5693	451	5	article	article	NOUN
easat-5693	451	6	is	be	AUX
easat-5693	451	7	distributed	distribute	VERB
easat-5693	451	8	under	under	ADP
easat-5693	451	9	the	the	DET
easat-5693	451	10	terms	term	NOUN
easat-5693	451	11	and	and	CCONJ
easat-5693	451	12	conditions	condition	NOUN
easat-5693	451	13	of	of	ADP
easat-5693	451	14	the	the	DET
easat-5693	451	15	creative	creative	ADJ
easat-5693	451	16	commons	common	NOUN
easat-5693	451	17	attribution	attribution	NOUN
easat-5693	451	18	(	(	PUNCT
easat-5693	451	19	cc	cc	NOUN
easat-5693	451	20	by	by	ADP
easat-5693	451	21	)	)	PUNCT
easat-5693	451	22	license	license	NOUN
easat-5693	451	23	(	(	PUNCT
easat-5693	451	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5693	451	25	)	)	PUNCT
easat-5693	451	26	.	.	PUNCT
easat-5693	452	1	references	reference	NOUN
easat-5693	452	2	[	[	X
easat-5693	452	3	1	1	X
easat-5693	452	4	]	]	PUNCT
easat-5693	452	5	j.	j.	PROPN
easat-5693	452	6	adetoso	adetoso	PROPN
easat-5693	452	7	,	,	PUNCT
easat-5693	452	8	k.	k.	PROPN
easat-5693	452	9	oladejo	oladejo	PROPN
easat-5693	452	10	,	,	PUNCT
easat-5693	452	11	and	and	CCONJ
easat-5693	452	12	a.	a.	NOUN
easat-5693	452	13	akesinro	akesinro	NOUN
easat-5693	452	14	,	,	PUNCT
easat-5693	452	15	"	"	PUNCT
easat-5693	452	16	effectiveness	effectiveness	NOUN
easat-5693	452	17	of	of	ADP
easat-5693	452	18	internal	internal	ADJ
easat-5693	452	19	auditor	auditor	NOUN
easat-5693	452	20	in	in	ADP
easat-5693	452	21	controlling	control	VERB
easat-5693	452	22	fraud	fraud	NOUN
easat-5693	452	23	and	and	CCONJ
easat-5693	452	24	other	other	ADJ
easat-5693	452	25	financial	financial	ADJ
easat-5693	452	26	irregularities	irregularity	NOUN
easat-5693	452	27	in	in	ADP
easat-5693	452	28	private	private	ADJ
easat-5693	452	29	universities	university	NOUN
easat-5693	452	30	in	in	ADP
easat-5693	452	31	south	south	NOUN
easat-5693	452	32	-	-	PUNCT
easat-5693	452	33	west	west	PROPN
easat-5693	452	34	,	,	PUNCT
easat-5693	452	35	nigeria	nigeria	PROPN
easat-5693	452	36	,	,	PUNCT
easat-5693	452	37	"	"	PUNCT
easat-5693	452	38	research	research	NOUN
easat-5693	452	39	journal	journal	NOUN
easat-5693	452	40	of	of	ADP
easat-5693	452	41	finance	finance	NOUN
easat-5693	452	42	and	and	CCONJ
easat-5693	452	43	accounting	accounting	NOUN
easat-5693	452	44	,	,	PUNCT
easat-5693	452	45	vol	vol	NOUN
easat-5693	452	46	.	.	PROPN
easat-5693	452	47	4	4	NUM
easat-5693	452	48	,	,	PUNCT
easat-5693	452	49	no	no	INTJ
easat-5693	452	50	.	.	NOUN
easat-5693	452	51	13	13	NUM
easat-5693	452	52	,	,	PUNCT
easat-5693	452	53	pp	pp	ADJ
easat-5693	452	54	.	.	PUNCT
easat-5693	453	1	106	106	NUM
easat-5693	453	2	-	-	SYM
easat-5693	453	3	110	110	NUM
easat-5693	453	4	,	,	PUNCT
easat-5693	453	5	2013	2013	NUM
easat-5693	453	6	.	.	PUNCT
easat-5693	454	1	[	[	X
easat-5693	454	2	2	2	X
easat-5693	454	3	]	]	PUNCT
easat-5693	454	4	k.	k.	PROPN
easat-5693	454	5	f.	f.	PROPN
easat-5693	454	6	asiedu	asiedu	PROPN
easat-5693	454	7	and	and	CCONJ
easat-5693	454	8	e.	e.	PROPN
easat-5693	454	9	w.	w.	PROPN
easat-5693	454	10	deffor	deffor	PROPN
easat-5693	454	11	,	,	PUNCT
easat-5693	454	12	"	"	PUNCT
easat-5693	454	13	fighting	fight	VERB
easat-5693	454	14	corruption	corruption	NOUN
easat-5693	454	15	by	by	ADP
easat-5693	454	16	means	mean	NOUN
easat-5693	454	17	of	of	ADP
easat-5693	454	18	effective	effective	ADJ
easat-5693	454	19	internal	internal	ADJ
easat-5693	454	20	audit	audit	NOUN
easat-5693	454	21	function	function	NOUN
easat-5693	454	22	:	:	PUNCT
easat-5693	454	23	evidence	evidence	NOUN
easat-5693	454	24	from	from	ADP
easat-5693	454	25	the	the	DET
easat-5693	454	26	ghanaian	ghanaian	ADJ
easat-5693	454	27	public	public	ADJ
easat-5693	454	28	sector	sector	NOUN
easat-5693	454	29	,	,	PUNCT
easat-5693	454	30	"	"	PUNCT
easat-5693	454	31	international	international	ADJ
easat-5693	454	32	journal	journal	NOUN
easat-5693	454	33	of	of	ADP
easat-5693	454	34	auditing	auditing	NOUN
easat-5693	454	35	,	,	PUNCT
easat-5693	454	36	vol	vol	NOUN
easat-5693	454	37	.	.	PROPN
easat-5693	454	38	21	21	NUM
easat-5693	454	39	,	,	PUNCT
easat-5693	454	40	no	no	INTJ
easat-5693	454	41	.	.	NOUN
easat-5693	454	42	1	1	NUM
easat-5693	454	43	,	,	PUNCT
easat-5693	454	44	pp	pp	ADJ
easat-5693	454	45	.	.	PUNCT
easat-5693	455	1	82	82	NUM
easat-5693	455	2	-	-	SYM
easat-5693	455	3	99	99	NUM
easat-5693	455	4	,	,	PUNCT
easat-5693	455	5	2017	2017	NUM
easat-5693	455	6	.	.	PUNCT
easat-5693	456	1	https://doi.org/10.1111/ijau.12082	https://doi.org/10.1111/ijau.12082	PROPN
easat-5693	457	1	[	[	X
easat-5693	457	2	3	3	NUM
easat-5693	457	3	]	]	X
easat-5693	457	4	n.	n.	PROPN
easat-5693	457	5	omar	omar	PROPN
easat-5693	457	6	and	and	CCONJ
easat-5693	457	7	k.	k.	PROPN
easat-5693	457	8	abu	abu	PROPN
easat-5693	457	9	bakar	bakar	PROPN
easat-5693	457	10	,	,	PUNCT
easat-5693	457	11	"	"	PUNCT
easat-5693	457	12	fraud	fraud	NOUN
easat-5693	457	13	prevention	prevention	NOUN
easat-5693	457	14	mechanisms	mechanism	NOUN
easat-5693	457	15	of	of	ADP
easat-5693	457	16	malaysian	malaysian	ADJ
easat-5693	457	17	government	government	NOUN
easat-5693	457	18	-	-	PUNCT
easat-5693	457	19	linked	link	VERB
easat-5693	457	20	companies	company	NOUN
easat-5693	457	21	:	:	PUNCT
easat-5693	457	22	an	an	DET
easat-5693	457	23	assessment	assessment	NOUN
easat-5693	457	24	of	of	ADP
easat-5693	457	25	existence	existence	NOUN
easat-5693	457	26	and	and	CCONJ
easat-5693	457	27	effectiveness	effectiveness	NOUN
easat-5693	457	28	,	,	PUNCT
easat-5693	457	29	"	"	PUNCT
easat-5693	457	30	journal	journal	NOUN
easat-5693	457	31	of	of	ADP
easat-5693	457	32	modern	modern	ADJ
easat-5693	457	33	accounting	accounting	NOUN
easat-5693	457	34	and	and	CCONJ
easat-5693	457	35	auditing	auditing	NOUN
easat-5693	457	36	,	,	PUNCT
easat-5693	457	37	vol	vol	NOUN
easat-5693	457	38	.	.	PROPN
easat-5693	457	39	8	8	NUM
easat-5693	457	40	,	,	PUNCT
easat-5693	457	41	no	no	INTJ
easat-5693	457	42	.	.	NOUN
easat-5693	457	43	1	1	NUM
easat-5693	457	44	,	,	PUNCT
easat-5693	457	45	pp	pp	ADJ
easat-5693	457	46	.	.	PUNCT
easat-5693	458	1	15	15	NUM
easat-5693	458	2	-	-	SYM
easat-5693	458	3	31	31	NUM
easat-5693	458	4	,	,	PUNCT
easat-5693	458	5	2012	2012	NUM
easat-5693	458	6	.	.	PUNCT
easat-5693	459	1	[	[	X
easat-5693	459	2	4	4	X
easat-5693	459	3	]	]	PUNCT
easat-5693	459	4	h.	h.	PROPN
easat-5693	459	5	f.	f.	PROPN
easat-5693	459	6	chaari	chaari	PROPN
easat-5693	459	7	,	,	PUNCT
easat-5693	459	8	a.	a.	NOUN
easat-5693	459	9	belanès	belanès	PROPN
easat-5693	459	10	,	,	PUNCT
easat-5693	459	11	and	and	CCONJ
easat-5693	459	12	a.	a.	NOUN
easat-5693	459	13	lajmi	lajmi	NOUN
easat-5693	459	14	,	,	PUNCT
easat-5693	459	15	"	"	PUNCT
easat-5693	459	16	fraud	fraud	NOUN
easat-5693	459	17	risk	risk	NOUN
easat-5693	459	18	and	and	CCONJ
easat-5693	459	19	audit	audit	NOUN
easat-5693	459	20	quality	quality	NOUN
easat-5693	459	21	:	:	PUNCT
easat-5693	459	22	the	the	DET
easat-5693	459	23	case	case	NOUN
easat-5693	459	24	of	of	ADP
easat-5693	459	25	us	us	PROPN
easat-5693	459	26	public	public	ADJ
easat-5693	459	27	firms	firm	NOUN
easat-5693	459	28	,	,	PUNCT
easat-5693	459	29	"	"	PUNCT
easat-5693	459	30	copernican	copernican	PROPN
easat-5693	459	31	journal	journal	PROPN
easat-5693	459	32	of	of	ADP
easat-5693	459	33	finance	finance	PROPN
easat-5693	459	34	&	&	CCONJ
easat-5693	459	35	accounting	accounting	PROPN
easat-5693	459	36	,	,	PUNCT
easat-5693	459	37	vol	vol	NOUN
easat-5693	459	38	.	.	PROPN
easat-5693	459	39	11	11	NUM
easat-5693	459	40	,	,	PUNCT
easat-5693	459	41	no	no	INTJ
easat-5693	459	42	.	.	NOUN
easat-5693	459	43	1	1	NUM
easat-5693	459	44	,	,	PUNCT
easat-5693	459	45	pp	pp	ADJ
easat-5693	459	46	.	.	PUNCT
easat-5693	460	1	29	29	NUM
easat-5693	460	2	-	-	SYM
easat-5693	460	3	47	47	NUM
easat-5693	460	4	,	,	PUNCT
easat-5693	460	5	2022	2022	NUM
easat-5693	460	6	.	.	PUNCT
easat-5693	461	1	https://doi.org/10.12775/cjfa.2022.002	https://doi.org/10.12775/cjfa.2022.002	X
easat-5693	462	1	[	[	X
easat-5693	462	2	5	5	NUM
easat-5693	462	3	]	]	PUNCT
easat-5693	462	4	the	the	DET
easat-5693	462	5	institute	institute	NOUN
easat-5693	462	6	of	of	ADP
easat-5693	462	7	internal	internal	ADJ
easat-5693	462	8	auditors	auditor	NOUN
easat-5693	462	9	,	,	PUNCT
easat-5693	462	10	"	"	PUNCT
easat-5693	462	11	internal	internal	ADJ
easat-5693	462	12	auditing	auditing	NOUN
easat-5693	462	13	's	's	PART
easat-5693	462	14	role	role	NOUN
easat-5693	462	15	in	in	ADP
easat-5693	462	16	corporate	corporate	ADJ
easat-5693	462	17	governance	governance	NOUN
easat-5693	462	18	,	,	PUNCT
easat-5693	462	19	"	"	PUNCT
easat-5693	462	20	lake	lake	NOUN
easat-5693	462	21	mary	mary	PROPN
easat-5693	462	22	,	,	PUNCT
easat-5693	462	23	2018	2018	NUM
easat-5693	462	24	.	.	PUNCT
easat-5693	463	1	[	[	X
easat-5693	463	2	6	6	NUM
easat-5693	463	3	]	]	PUNCT
easat-5693	463	4	acfe	acfe	NOUN
easat-5693	463	5	,	,	PUNCT
easat-5693	463	6	occupational	occupational	ADJ
easat-5693	463	7	fraud	fraud	NOUN
easat-5693	463	8	2024	2024	NUM
easat-5693	463	9	:	:	PUNCT
easat-5693	463	10	a	a	DET
easat-5693	463	11	report	report	NOUN
easat-5693	463	12	to	to	ADP
easat-5693	463	13	the	the	DET
easat-5693	463	14	nations	nation	NOUN
easat-5693	463	15	.	.	PUNCT
easat-5693	464	1	acfe	acfe	PROPN
easat-5693	464	2	indonesia	indonesia	PROPN
easat-5693	464	3	:	:	PUNCT
easat-5693	464	4	indonesia	indonesia	PROPN
easat-5693	464	5	fraud	fraud	PROPN
easat-5693	464	6	survey	survey	PROPN
easat-5693	464	7	,	,	PUNCT
easat-5693	464	8	2019	2019	NUM
easat-5693	464	9	.	.	PUNCT
easat-5693	465	1	[	[	X
easat-5693	465	2	7	7	X
easat-5693	465	3	]	]	PUNCT
easat-5693	465	4	acfe	acfe	NOUN
easat-5693	465	5	,	,	PUNCT
easat-5693	465	6	"	"	PUNCT
easat-5693	465	7	report	report	NOUN
easat-5693	465	8	to	to	ADP
easat-5693	465	9	the	the	DET
easat-5693	465	10	nations	nation	NOUN
easat-5693	465	11	:	:	PUNCT
easat-5693	465	12	2020	2020	NUM
easat-5693	465	13	global	global	ADJ
easat-5693	465	14	study	study	NOUN
easat-5693	465	15	on	on	ADP
easat-5693	465	16	occupational	occupational	ADJ
easat-5693	465	17	fraud	fraud	NOUN
easat-5693	465	18	and	and	CCONJ
easat-5693	465	19	abuse	abuse	NOUN
easat-5693	465	20	,	,	PUNCT
easat-5693	465	21	"	"	PUNCT
easat-5693	465	22	acfe	acfe	NOUN
easat-5693	465	23	,	,	PUNCT
easat-5693	465	24	2020	2020	NUM
easat-5693	465	25	.	.	PUNCT
easat-5693	466	1	[	[	X
easat-5693	466	2	8	8	NUM
easat-5693	466	3	]	]	SYM
easat-5693	466	4	acfe	acfe	NOUN
easat-5693	466	5	,	,	PUNCT
easat-5693	466	6	"	"	PUNCT
easat-5693	466	7	occupational	occupational	ADJ
easat-5693	466	8	fraud	fraud	NOUN
easat-5693	466	9	2022	2022	NUM
easat-5693	466	10	:	:	PUNCT
easat-5693	466	11	a	a	DET
easat-5693	466	12	report	report	NOUN
easat-5693	466	13	to	to	ADP
easat-5693	466	14	the	the	DET
easat-5693	466	15	nations	nation	NOUN
easat-5693	466	16	,	,	PUNCT
easat-5693	466	17	"	"	PUNCT
easat-5693	466	18	2022b	2022b	NUM
easat-5693	466	19	.	.	PUNCT
easat-5693	467	1	[	[	X
easat-5693	467	2	9	9	NUM
easat-5693	467	3	]	]	PUNCT
easat-5693	467	4	m.	m.	NOUN
easat-5693	467	5	o.	o.	PROPN
easat-5693	467	6	h.	h.	PROPN
easat-5693	467	7	directorate	directorate	PROPN
easat-5693	467	8	general	general	NOUN
easat-5693	467	9	of	of	ADP
easat-5693	467	10	health	health	NOUN
easat-5693	467	11	services	service	NOUN
easat-5693	467	12	,	,	PUNCT
easat-5693	467	13	"	"	PUNCT
easat-5693	467	14	guidelines	guideline	NOUN
easat-5693	467	15	for	for	ADP
easat-5693	467	16	the	the	DET
easat-5693	467	17	implementation	implementation	NOUN
easat-5693	467	18	of	of	ADP
easat-5693	467	19	hospital	hospital	NOUN
easat-5693	467	20	internal	internal	ADJ
easat-5693	467	21	audit	audit	NOUN
easat-5693	467	22	units	unit	NOUN
easat-5693	467	23	within	within	ADP
easat-5693	467	24	the	the	DET
easat-5693	467	25	ministry	ministry	PROPN
easat-5693	467	26	of	of	ADP
easat-5693	467	27	health	health	NOUN
easat-5693	467	28	,	,	PUNCT
easat-5693	467	29	"	"	PUNCT
easat-5693	467	30	2023	2023	NUM
easat-5693	467	31	.	.	PUNCT
easat-5693	468	1	[	[	X
easat-5693	468	2	10	10	NUM
easat-5693	468	3	]	]	X
easat-5693	468	4	d.	d.	PROPN
easat-5693	468	5	zarlis	zarlis	PROPN
easat-5693	468	6	,	,	PUNCT
easat-5693	468	7	"	"	PUNCT
easat-5693	468	8	the	the	DET
easat-5693	468	9	effect	effect	NOUN
easat-5693	468	10	of	of	ADP
easat-5693	468	11	internal	internal	ADJ
easat-5693	468	12	control	control	NOUN
easat-5693	468	13	on	on	ADP
easat-5693	468	14	fraud	fraud	NOUN
easat-5693	468	15	prevention	prevention	NOUN
easat-5693	468	16	in	in	ADP
easat-5693	468	17	hospitals	hospital	NOUN
easat-5693	468	18	empirical	empirical	ADJ
easat-5693	468	19	study	study	NOUN
easat-5693	468	20	of	of	ADP
easat-5693	468	21	private	private	ADJ
easat-5693	468	22	hospitals	hospital	NOUN
easat-5693	468	23	in	in	ADP
easat-5693	468	24	jabodetabek	jabodetabek	PROPN
easat-5693	468	25	,	,	PUNCT
easat-5693	468	26	"	"	PUNCT
easat-5693	468	27	journal	journal	NOUN
easat-5693	468	28	of	of	ADP
easat-5693	468	29	transparency	transparency	NOUN
easat-5693	468	30	,	,	PUNCT
easat-5693	468	31	vol	vol	NOUN
easat-5693	468	32	.	.	PROPN
easat-5693	468	33	1	1	NUM
easat-5693	468	34	,	,	PUNCT
easat-5693	468	35	no	no	INTJ
easat-5693	468	36	.	.	NOUN
easat-5693	468	37	2	2	NUM
easat-5693	468	38	,	,	PUNCT
easat-5693	468	39	pp	pp	ADJ
easat-5693	468	40	.	.	PUNCT
easat-5693	469	1	206	206	NUM
easat-5693	469	2	-	-	SYM
easat-5693	469	3	17	17	NUM
easat-5693	469	4	,	,	PUNCT
easat-5693	469	5	2018	2018	NUM
easat-5693	469	6	.	.	PUNCT
easat-5693	470	1	[	[	X
easat-5693	470	2	11	11	NUM
easat-5693	470	3	]	]	X
easat-5693	470	4	n.	n.	PROPN
easat-5693	470	5	al	al	PROPN
easat-5693	470	6	rahhaleh	rahhaleh	NOUN
easat-5693	470	7	,	,	PUNCT
easat-5693	470	8	t.	t.	PROPN
easat-5693	470	9	a.	a.	PROPN
easat-5693	470	10	al	al	PROPN
easat-5693	470	11	-	-	PUNCT
easat-5693	470	12	khyal	khyal	PROPN
easat-5693	470	13	,	,	PUNCT
easat-5693	470	14	a.	a.	NOUN
easat-5693	470	15	daghran	daghran	NOUN
easat-5693	470	16	alahmari	alahmari	PROPN
easat-5693	470	17	,	,	PUNCT
easat-5693	470	18	and	and	CCONJ
easat-5693	470	19	m.	m.	PROPN
easat-5693	470	20	k.	k.	PROPN
easat-5693	471	1	al	al	PROPN
easat-5693	471	2	-	-	PUNCT
easat-5693	471	3	hanawi	hanawi	PROPN
easat-5693	471	4	,	,	PUNCT
easat-5693	471	5	"	"	PUNCT
easat-5693	471	6	the	the	DET
easat-5693	471	7	financial	financial	ADJ
easat-5693	471	8	performance	performance	NOUN
easat-5693	471	9	of	of	ADP
easat-5693	471	10	private	private	ADJ
easat-5693	471	11	hospitals	hospital	NOUN
easat-5693	471	12	in	in	ADP
easat-5693	471	13	saudi	saudi	PROPN
easat-5693	471	14	arabia	arabia	PROPN
easat-5693	471	15	:	:	PUNCT
easat-5693	471	16	an	an	DET
easat-5693	471	17	investigation	investigation	NOUN
easat-5693	471	18	into	into	ADP
easat-5693	471	19	the	the	DET
easat-5693	471	20	role	role	NOUN
easat-5693	471	21	of	of	ADP
easat-5693	471	22	internal	internal	ADJ
easat-5693	471	23	control	control	NOUN
easat-5693	471	24	and	and	CCONJ
easat-5693	471	25	financial	financial	ADJ
easat-5693	471	26	accountability	accountability	NOUN
easat-5693	471	27	,	,	PUNCT
easat-5693	471	28	"	"	PUNCT
easat-5693	471	29	plos	plos	PROPN
easat-5693	471	30	one	one	NUM
easat-5693	471	31	,	,	PUNCT
easat-5693	471	32	vol	vol	NOUN
easat-5693	471	33	.	.	PROPN
easat-5693	471	34	18	18	NUM
easat-5693	471	35	,	,	PUNCT
easat-5693	471	36	no	no	INTJ
easat-5693	471	37	.	.	NOUN
easat-5693	471	38	5	5	NUM
easat-5693	471	39	,	,	PUNCT
easat-5693	471	40	p.	p.	NOUN
easat-5693	471	41	e0285813	e0285813	NOUN
easat-5693	471	42	,	,	PUNCT
easat-5693	471	43	2023	2023	NUM
easat-5693	471	44	.	.	PUNCT
easat-5693	472	1	https://doi.org/10.1371/journal.pone.0285813	https://doi.org/10.1371/journal.pone.0285813	NOUN
easat-5693	472	2	[	[	X
easat-5693	472	3	12	12	NUM
easat-5693	472	4	]	]	X
easat-5693	472	5	g.	g.	PROPN
easat-5693	472	6	w.	w.	PROPN
easat-5693	472	7	treadwell	treadwell	PROPN
easat-5693	472	8	,	,	PUNCT
easat-5693	472	9	"	"	PUNCT
easat-5693	472	10	internal	internal	ADJ
easat-5693	472	11	auditors	auditor	NOUN
easat-5693	472	12	:	:	PUNCT
easat-5693	472	13	helping	help	VERB
easat-5693	472	14	businesses	business	NOUN
easat-5693	472	15	prevent	prevent	VERB
easat-5693	472	16	new	new	ADJ
easat-5693	472	17	and	and	CCONJ
easat-5693	472	18	deter	deter	VERB
easat-5693	472	19	ongoing	ongoing	ADJ
easat-5693	472	20	employee	employee	NOUN
easat-5693	472	21	frauds	fraud	NOUN
easat-5693	472	22	,	,	PUNCT
easat-5693	472	23	"	"	PUNCT
easat-5693	472	24	journal	journal	NOUN
easat-5693	472	25	of	of	ADP
easat-5693	472	26	business	business	NOUN
easat-5693	472	27	and	and	CCONJ
easat-5693	472	28	accounting	accounting	NOUN
easat-5693	472	29	,	,	PUNCT
easat-5693	472	30	vol	vol	NOUN
easat-5693	472	31	.	.	PROPN
easat-5693	472	32	15	15	NUM
easat-5693	472	33	,	,	PUNCT
easat-5693	472	34	no	no	INTJ
easat-5693	472	35	.	.	NOUN
easat-5693	472	36	1	1	NUM
easat-5693	472	37	,	,	PUNCT
easat-5693	472	38	pp	pp	ADJ
easat-5693	472	39	.	.	PUNCT
easat-5693	473	1	20	20	NUM
easat-5693	473	2	-	-	SYM
easat-5693	473	3	31	31	NUM
easat-5693	473	4	,	,	PUNCT
easat-5693	473	5	2022	2022	NUM
easat-5693	473	6	.	.	PUNCT
easat-5693	474	1	[	[	X
easat-5693	474	2	13	13	NUM
easat-5693	474	3	]	]	PUNCT
easat-5693	474	4	m.	m.	NOUN
easat-5693	474	5	a.	a.	PROPN
easat-5693	474	6	ibrahim	ibrahim	PROPN
easat-5693	474	7	and	and	CCONJ
easat-5693	474	8	w.	w.	PROPN
easat-5693	474	9	h.	h.	PROPN
easat-5693	474	10	s.	s.	PROPN
easat-5693	474	11	al	al	PROPN
easat-5693	474	12	-	-	PUNCT
easat-5693	474	13	haidari	haidari	ADJ
easat-5693	474	14	,	,	PUNCT
easat-5693	474	15	"	"	PUNCT
easat-5693	474	16	the	the	DET
easat-5693	474	17	effectiveness	effectiveness	NOUN
easat-5693	474	18	of	of	ADP
easat-5693	474	19	internal	internal	ADJ
easat-5693	474	20	audit	audit	NOUN
easat-5693	474	21	process	process	NOUN
easat-5693	474	22	and	and	CCONJ
easat-5693	474	23	team	team	NOUN
easat-5693	474	24	in	in	ADP
easat-5693	474	25	detecting	detect	VERB
easat-5693	474	26	the	the	DET
easat-5693	474	27	financial	financial	ADJ
easat-5693	474	28	and	and	CCONJ
easat-5693	474	29	administrative	administrative	ADJ
easat-5693	474	30	corruption	corruption	NOUN
easat-5693	474	31	in	in	ADP
easat-5693	474	32	the	the	DET
easat-5693	474	33	iraqi	iraqi	ADJ
easat-5693	474	34	public	public	ADJ
easat-5693	474	35	sector	sector	NOUN
easat-5693	474	36	,	,	PUNCT
easat-5693	474	37	"	"	PUNCT
easat-5693	474	38	international	international	ADJ
easat-5693	474	39	journal	journal	NOUN
easat-5693	474	40	of	of	ADP
easat-5693	474	41	economics	economic	NOUN
easat-5693	474	42	and	and	CCONJ
easat-5693	474	43	finance	finance	NOUN
easat-5693	474	44	studies	study	NOUN
easat-5693	474	45	,	,	PUNCT
easat-5693	474	46	vol	vol	NOUN
easat-5693	474	47	.	.	PROPN
easat-5693	474	48	14	14	NUM
easat-5693	474	49	,	,	PUNCT
easat-5693	474	50	no	no	INTJ
easat-5693	474	51	.	.	NOUN
easat-5693	474	52	03	03	NUM
easat-5693	474	53	,	,	PUNCT
easat-5693	474	54	pp	pp	ADJ
easat-5693	474	55	.	.	PUNCT
easat-5693	475	1	211	211	NUM
easat-5693	475	2	-	-	SYM
easat-5693	475	3	226	226	NUM
easat-5693	475	4	,	,	PUNCT
easat-5693	475	5	2022	2022	NUM
easat-5693	475	6	.	.	PUNCT
easat-5693	476	1	https://doi.org/10.34109/ijefs	https://doi.org/10.34109/ijef	NOUN
easat-5693	477	1	[	[	X
easat-5693	477	2	14	14	NUM
easat-5693	477	3	]	]	PUNCT
easat-5693	477	4	s.	s.	PROPN
easat-5693	477	5	w.	w.	PROPN
easat-5693	477	6	u.	u.	PROPN
easat-5693	477	7	hassan	hassan	PROPN
easat-5693	477	8	,	,	PUNCT
easat-5693	477	9	s.	s.	PROPN
easat-5693	477	10	kiran	kiran	PROPN
easat-5693	477	11	,	,	PUNCT
easat-5693	477	12	s.	s.	PROPN
easat-5693	477	13	gul	gul	PROPN
easat-5693	477	14	,	,	PUNCT
easat-5693	477	15	i.	i.	PROPN
easat-5693	477	16	n.	n.	PROPN
easat-5693	477	17	khatatbeh	khatatbeh	PROPN
easat-5693	477	18	,	,	PUNCT
easat-5693	477	19	and	and	CCONJ
easat-5693	477	20	b.	b.	PROPN
easat-5693	477	21	zainab	zainab	PROPN
easat-5693	477	22	,	,	PUNCT
easat-5693	477	23	"	"	PUNCT
easat-5693	477	24	the	the	DET
easat-5693	477	25	perception	perception	NOUN
easat-5693	477	26	of	of	ADP
easat-5693	477	27	accountants	accountant	NOUN
easat-5693	477	28	/	/	SYM
easat-5693	477	29	auditors	auditor	NOUN
easat-5693	477	30	on	on	ADP
easat-5693	477	31	the	the	DET
easat-5693	477	32	role	role	NOUN
easat-5693	477	33	of	of	ADP
easat-5693	477	34	corporate	corporate	ADJ
easat-5693	477	35	governance	governance	NOUN
easat-5693	477	36	and	and	CCONJ
easat-5693	477	37	information	information	NOUN
easat-5693	477	38	technology	technology	NOUN
easat-5693	477	39	in	in	ADP
easat-5693	477	40	fraud	fraud	NOUN
easat-5693	477	41	detection	detection	NOUN
easat-5693	477	42	and	and	CCONJ
easat-5693	477	43	prevention	prevention	NOUN
easat-5693	477	44	,	,	PUNCT
easat-5693	477	45	"	"	PUNCT
easat-5693	477	46	journal	journal	NOUN
easat-5693	477	47	of	of	ADP
easat-5693	477	48	financial	financial	ADJ
easat-5693	477	49	reporting	reporting	NOUN
easat-5693	477	50	and	and	CCONJ
easat-5693	477	51	accounting	accounting	NOUN
easat-5693	477	52	,	,	PUNCT
easat-5693	477	53	vol	vol	NOUN
easat-5693	477	54	.	.	PROPN
easat-5693	477	55	23	23	NUM
easat-5693	477	56	,	,	PUNCT
easat-5693	477	57	no	no	INTJ
easat-5693	477	58	.	.	NOUN
easat-5693	477	59	1	1	NUM
easat-5693	477	60	,	,	PUNCT
easat-5693	477	61	pp	pp	ADJ
easat-5693	477	62	.	.	PUNCT
easat-5693	478	1	5	5	NUM
easat-5693	478	2	-	-	SYM
easat-5693	478	3	29	29	NUM
easat-5693	478	4	,	,	PUNCT
easat-5693	478	5	2025	2025	NUM
easat-5693	478	6	.	.	PUNCT
easat-5693	479	1	https://doi.org/10.1108/jfra-05-2023-0235	https://doi.org/10.1108/jfra-05-2023-0235	PROPN
easat-5693	479	2	[	[	X
easat-5693	479	3	15	15	NUM
easat-5693	479	4	]	]	X
easat-5693	479	5	o.	o.	NOUN
easat-5693	479	6	tamimi	tamimi	PROPN
easat-5693	479	7	,	,	PUNCT
easat-5693	479	8	"	"	PUNCT
easat-5693	479	9	the	the	DET
easat-5693	479	10	role	role	NOUN
easat-5693	479	11	of	of	ADP
easat-5693	479	12	internal	internal	ADJ
easat-5693	479	13	audit	audit	NOUN
easat-5693	479	14	in	in	ADP
easat-5693	479	15	risk	risk	NOUN
easat-5693	479	16	management	management	NOUN
easat-5693	479	17	from	from	ADP
easat-5693	479	18	the	the	DET
easat-5693	479	19	perspective	perspective	NOUN
easat-5693	479	20	of	of	ADP
easat-5693	479	21	risk	risk	NOUN
easat-5693	479	22	managers	manager	NOUN
easat-5693	479	23	in	in	ADP
easat-5693	479	24	the	the	DET
easat-5693	479	25	banking	banking	NOUN
easat-5693	479	26	sector	sector	NOUN
easat-5693	479	27	,	,	PUNCT
easat-5693	479	28	"	"	PUNCT
easat-5693	479	29	australasian	australasian	ADJ
easat-5693	479	30	accounting	accounting	NOUN
easat-5693	479	31	,	,	PUNCT
easat-5693	479	32	business	business	NOUN
easat-5693	479	33	and	and	CCONJ
easat-5693	479	34	finance	finance	NOUN
easat-5693	479	35	journal	journal	NOUN
easat-5693	479	36	,	,	PUNCT
easat-5693	479	37	vol	vol	NOUN
easat-5693	479	38	.	.	PROPN
easat-5693	479	39	15	15	NUM
easat-5693	479	40	,	,	PUNCT
easat-5693	479	41	no	no	INTJ
easat-5693	479	42	.	.	NOUN
easat-5693	479	43	2	2	NUM
easat-5693	479	44	,	,	PUNCT
easat-5693	479	45	pp	pp	ADJ
easat-5693	479	46	.	.	PUNCT
easat-5693	480	1	114	114	NUM
easat-5693	480	2	-	-	SYM
easat-5693	480	3	29	29	NUM
easat-5693	480	4	,	,	PUNCT
easat-5693	480	5	2021	2021	NUM
easat-5693	480	6	.	.	PUNCT
easat-5693	481	1	[	[	X
easat-5693	481	2	16	16	NUM
easat-5693	481	3	]	]	PUNCT
easat-5693	481	4	k.	k.	PROPN
easat-5693	481	5	fatimah	fatimah	PROPN
easat-5693	481	6	and	and	CCONJ
easat-5693	481	7	l.	l.	PROPN
easat-5693	481	8	p.	p.	PROPN
easat-5693	481	9	octavia	octavia	PROPN
easat-5693	481	10	,	,	PUNCT
easat-5693	481	11	"	"	PUNCT
easat-5693	481	12	analysis	analysis	NOUN
easat-5693	481	13	of	of	ADP
easat-5693	481	14	the	the	DET
easat-5693	481	15	role	role	NOUN
easat-5693	481	16	of	of	ADP
easat-5693	481	17	internal	internal	ADJ
easat-5693	481	18	audit	audit	NOUN
easat-5693	481	19	in	in	ADP
easat-5693	481	20	preventing	prevent	VERB
easat-5693	481	21	and	and	CCONJ
easat-5693	481	22	detecting	detect	VERB
easat-5693	481	23	accounting	accounting	NOUN
easat-5693	481	24	fraud	fraud	NOUN
easat-5693	481	25	tendencies	tendency	NOUN
easat-5693	481	26	,	,	PUNCT
easat-5693	481	27	"	"	PUNCT
easat-5693	481	28	scientific	scientific	ADJ
easat-5693	481	29	journal	journal	NOUN
easat-5693	481	30	of	of	ADP
easat-5693	481	31	accounting	accounting	NOUN
easat-5693	481	32	and	and	CCONJ
easat-5693	481	33	business	business	NOUN
easat-5693	481	34	,	,	PUNCT
easat-5693	481	35	vol	vol	NOUN
easat-5693	481	36	.	.	PROPN
easat-5693	481	37	7	7	NUM
easat-5693	481	38	,	,	PUNCT
easat-5693	481	39	no	no	INTJ
easat-5693	481	40	.	.	NOUN
easat-5693	481	41	2	2	NUM
easat-5693	481	42	,	,	PUNCT
easat-5693	481	43	pp	pp	ADJ
easat-5693	481	44	.	.	PUNCT
easat-5693	481	45	235	235	NUM
easat-5693	481	46	-	-	SYM
easat-5693	481	47	43	43	NUM
easat-5693	481	48	,	,	PUNCT
easat-5693	481	49	2022	2022	NUM
easat-5693	481	50	.	.	PUNCT
easat-5693	482	1	[	[	X
easat-5693	482	2	17	17	NUM
easat-5693	482	3	]	]	PUNCT
easat-5693	482	4	a.	a.	NOUN
easat-5693	482	5	widianto	widianto	NOUN
easat-5693	482	6	and	and	CCONJ
easat-5693	482	7	a.	a.	NOUN
easat-5693	482	8	aryanto	aryanto	NOUN
easat-5693	482	9	,	,	PUNCT
easat-5693	482	10	"	"	PUNCT
easat-5693	482	11	study	study	NOUN
easat-5693	482	12	of	of	ADP
easat-5693	482	13	user	user	NOUN
easat-5693	482	14	behavior	behavior	NOUN
easat-5693	482	15	(	(	PUNCT
easat-5693	482	16	user	user	NOUN
easat-5693	482	17	)	)	PUNCT
easat-5693	482	18	towards	towards	ADP
easat-5693	482	19	the	the	DET
easat-5693	482	20	use	use	NOUN
easat-5693	482	21	of	of	ADP
easat-5693	482	22	the	the	DET
easat-5693	482	23	small	small	ADJ
easat-5693	482	24	and	and	CCONJ
easat-5693	482	25	medium	medium	ADJ
easat-5693	482	26	industry	industry	NOUN
easat-5693	482	27	information	information	NOUN
easat-5693	482	28	system	system	NOUN
easat-5693	482	29	(	(	PUNCT
easat-5693	482	30	si	si	NOUN
easat-5693	482	31	-	-	PUNCT
easat-5693	482	32	ikm	ikm	NOUN
easat-5693	482	33	)	)	PUNCT
easat-5693	482	34	in	in	ADP
easat-5693	482	35	tegal	tegal	ADJ
easat-5693	482	36	city	city	NOUN
easat-5693	482	37	,	,	PUNCT
easat-5693	482	38	"	"	PUNCT
easat-5693	482	39	jurnal	jurnal	ADJ
easat-5693	482	40	riset	riset	PROPN
easat-5693	482	41	bisnis	bisnis	PROPN
easat-5693	482	42	dan	dan	PROPN
easat-5693	482	43	investasi	investasi	PROPN
easat-5693	482	44	,	,	PUNCT
easat-5693	482	45	vol	vol	NOUN
easat-5693	482	46	.	.	PROPN
easat-5693	482	47	4	4	NUM
easat-5693	482	48	,	,	PUNCT
easat-5693	482	49	no	no	INTJ
easat-5693	482	50	.	.	NOUN
easat-5693	482	51	1	1	NUM
easat-5693	482	52	,	,	PUNCT
easat-5693	482	53	pp	pp	ADJ
easat-5693	482	54	.	.	PUNCT
easat-5693	483	1	1	1	NUM
easat-5693	483	2	-	-	SYM
easat-5693	483	3	13	13	NUM
easat-5693	483	4	,	,	PUNCT
easat-5693	483	5	2018	2018	NUM
easat-5693	483	6	.	.	PUNCT
easat-5693	484	1	https://doi.org/10.35697/jrbi.v4i1.988	https://doi.org/10.35697/jrbi.v4i1.988	PROPN
easat-5693	484	2	[	[	X
easat-5693	484	3	18	18	NUM
easat-5693	484	4	]	]	X
easat-5693	484	5	n.	n.	NOUN
easat-5693	484	6	a.	a.	NOUN
easat-5693	484	7	wicaksono	wicaksono	PROPN
easat-5693	484	8	and	and	CCONJ
easat-5693	484	9	s.	s.	PROPN
easat-5693	484	10	slamet	slamet	PROPN
easat-5693	484	11	,	,	PUNCT
easat-5693	484	12	evaluation	evaluation	NOUN
easat-5693	484	13	of	of	ADP
easat-5693	484	14	internal	internal	ADJ
easat-5693	484	15	control	control	NOUN
easat-5693	484	16	system	system	NOUN
easat-5693	484	17	based	base	VERB
easat-5693	484	18	on	on	ADP
easat-5693	484	19	coso	coso	PROPN
easat-5693	484	20	internal	internal	PROPN
easat-5693	484	21	framework	framework	NOUN
easat-5693	484	22	case	case	NOUN
easat-5693	484	23	study	study	NOUN
easat-5693	484	24	at	at	ADP
easat-5693	484	25	panembahan	panembahan	PROPN
easat-5693	484	26	senopati	senopati	PROPN
easat-5693	484	27	bantul	bantul	PROPN
easat-5693	484	28	regional	regional	ADJ
easat-5693	484	29	general	general	ADJ
easat-5693	484	30	hospital	hospital	NOUN
easat-5693	484	31	.	.	PUNCT
easat-5693	485	1	yogyakarta	yogyakarta	PROPN
easat-5693	485	2	:	:	PUNCT
easat-5693	486	1	gadjah	gadjah	PROPN
easat-5693	486	2	mada	mada	PROPN
easat-5693	486	3	university	university	PROPN
easat-5693	486	4	,	,	PUNCT
easat-5693	486	5	2014	2014	NUM
easat-5693	486	6	.	.	PUNCT
easat-5693	487	1	[	[	X
easat-5693	487	2	19	19	NUM
easat-5693	487	3	]	]	X
easat-5693	487	4	s.	s.	PROPN
easat-5693	487	5	rahayu	rahayu	PROPN
easat-5693	487	6	,	,	PUNCT
easat-5693	487	7	yudi	yudi	NOUN
easat-5693	487	8	,	,	PUNCT
easat-5693	487	9	and	and	CCONJ
easat-5693	487	10	rahayu	rahayu	ADJ
easat-5693	487	11	,	,	PUNCT
easat-5693	487	12	"	"	PUNCT
easat-5693	487	13	internal	internal	ADJ
easat-5693	487	14	auditors	auditor	NOUN
easat-5693	487	15	role	role	NOUN
easat-5693	487	16	indicators	indicator	NOUN
easat-5693	487	17	and	and	CCONJ
easat-5693	487	18	their	their	PRON
easat-5693	487	19	support	support	NOUN
easat-5693	487	20	of	of	ADP
easat-5693	487	21	good	good	ADJ
easat-5693	487	22	governance	governance	NOUN
easat-5693	487	23	,	,	PUNCT
easat-5693	487	24	"	"	PUNCT
easat-5693	487	25	cogent	cogent	NOUN
easat-5693	487	26	business	business	NOUN
easat-5693	487	27	&	&	CCONJ
easat-5693	487	28	management	management	PROPN
easat-5693	487	29	,	,	PUNCT
easat-5693	487	30	vol	vol	NOUN
easat-5693	487	31	.	.	PROPN
easat-5693	487	32	7	7	NUM
easat-5693	487	33	,	,	PUNCT
easat-5693	487	34	no	no	INTJ
easat-5693	487	35	.	.	NOUN
easat-5693	487	36	1	1	NUM
easat-5693	487	37	,	,	PUNCT
easat-5693	487	38	p.	p.	NOUN
easat-5693	487	39	1751020	1751020	NUM
easat-5693	487	40	,	,	PUNCT
easat-5693	487	41	2020	2020	NUM
easat-5693	487	42	.	.	PUNCT
easat-5693	487	43	https://doi.org/10.1080/23311975.2020.1751020	https://doi.org/10.1080/23311975.2020.1751020	X
easat-5693	488	1	[	[	X
easat-5693	488	2	20	20	NUM
easat-5693	488	3	]	]	PUNCT
easat-5693	488	4	k.	k.	PROPN
easat-5693	488	5	n.	n.	PROPN
easat-5693	488	6	aprilia	aprilia	PROPN
easat-5693	488	7	,	,	PUNCT
easat-5693	488	8	an	an	DET
easat-5693	488	9	analysis	analysis	NOUN
easat-5693	488	10	of	of	ADP
easat-5693	488	11	internal	internal	ADJ
easat-5693	488	12	auditor	auditor	NOUN
easat-5693	488	13	competence	competence	NOUN
easat-5693	488	14	on	on	ADP
easat-5693	488	15	the	the	DET
easat-5693	488	16	ability	ability	NOUN
easat-5693	488	17	to	to	PART
easat-5693	488	18	prevent	prevent	VERB
easat-5693	488	19	and	and	CCONJ
easat-5693	488	20	detect	detect	VERB
easat-5693	488	21	fraud	fraud	NOUN
easat-5693	488	22	in	in	ADP
easat-5693	488	23	the	the	DET
easat-5693	488	24	national	national	PROPN
easat-5693	488	25	health	health	PROPN
easat-5693	488	26	insurance	insurance	PROPN
easat-5693	488	27	program	program	NOUN
easat-5693	488	28	case	case	NOUN
easat-5693	488	29	study	study	NOUN
easat-5693	488	30	at	at	ADP
easat-5693	488	31	bethesda	bethesda	PROPN
easat-5693	488	32	hospital	hospital	PROPN
easat-5693	488	33	yogyakarta	yogyakarta	PROPN
easat-5693	488	34	.	.	PUNCT
easat-5693	489	1	yogyakarta	yogyakarta	PROPN
easat-5693	489	2	:	:	PUNCT
easat-5693	489	3	gadhah	gadhah	PROPN
easat-5693	489	4	mada	mada	PROPN
easat-5693	489	5	university	university	PROPN
easat-5693	489	6	,	,	PUNCT
easat-5693	489	7	2021	2021	NUM
easat-5693	489	8	.	.	PUNCT
easat-5693	490	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5693	490	2	https://doi.org/10.1111/ijau.12082	https://doi.org/10.1111/ijau.12082	PROPN
easat-5693	490	3	https://doi.org/10.12775/cjfa.2022.002	https://doi.org/10.12775/cjfa.2022.002	PROPN
easat-5693	490	4	https://doi.org/10.1371/journal.pone.0285813	https://doi.org/10.1371/journal.pone.0285813	NOUN
easat-5693	490	5	https://doi.org/10.34109/ijefs	https://doi.org/10.34109/ijefs	PROPN
easat-5693	490	6	https://doi.org/10.1108/jfra-05-2023-0235	https://doi.org/10.1108/jfra-05-2023-0235	VERB
easat-5693	490	7	https://doi.org/10.35697/jrbi.v4i1.988	https://doi.org/10.35697/jrbi.v4i1.988	ADJ
easat-5693	490	8	https://doi.org/10.1080/23311975.2020.1751020	https://doi.org/10.1080/23311975.2020.1751020	NOUN
easat-5693	490	9	1841	1841	NUM
easat-5693	490	10	edelweiss	edelweiss	PROPN
easat-5693	490	11	applied	apply	VERB
easat-5693	490	12	science	science	NOUN
easat-5693	490	13	and	and	CCONJ
easat-5693	490	14	technology	technology	NOUN
easat-5693	490	15	issn	issn	PROPN
easat-5693	490	16	:	:	PUNCT
easat-5693	490	17	2576	2576	NUM
easat-5693	490	18	-	-	SYM
easat-5693	490	19	8484	8484	NUM
easat-5693	490	20	vol	vol	NOUN
easat-5693	490	21	.	.	PROPN
easat-5693	491	1	9	9	NUM
easat-5693	491	2	,	,	PUNCT
easat-5693	491	3	no	no	INTJ
easat-5693	491	4	.	.	NOUN
easat-5693	492	1	3	3	NUM
easat-5693	492	2	:	:	SYM
easat-5693	492	3	1819	1819	NUM
easat-5693	492	4	-	-	SYM
easat-5693	492	5	1842	1842	NUM
easat-5693	492	6	,	,	PUNCT
easat-5693	492	7	2025	2025	NUM
easat-5693	492	8	doi	doi	NOUN
easat-5693	492	9	:	:	PUNCT
easat-5693	492	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	492	11	©	©	PROPN
easat-5693	492	12	2025	2025	NUM
easat-5693	492	13	by	by	ADP
easat-5693	492	14	the	the	DET
easat-5693	492	15	authors	author	NOUN
easat-5693	492	16	;	;	PUNCT
easat-5693	492	17	licensee	licensee	PROPN
easat-5693	492	18	learning	learning	NOUN
easat-5693	492	19	gate	gate	NOUN
easat-5693	493	1	[	[	X
easat-5693	493	2	21	21	NUM
easat-5693	493	3	]	]	PUNCT
easat-5693	493	4	m.	m.	PROPN
easat-5693	493	5	yousefi	yousefi	PROPN
easat-5693	493	6	nejad	nejad	PROPN
easat-5693	493	7	,	,	PUNCT
easat-5693	493	8	a.	a.	PROPN
easat-5693	493	9	sarwar	sarwar	PROPN
easat-5693	493	10	khan	khan	PROPN
easat-5693	493	11	,	,	PUNCT
easat-5693	493	12	and	and	CCONJ
easat-5693	493	13	j.	j.	PROPN
easat-5693	493	14	othman	othman	PROPN
easat-5693	493	15	,	,	PUNCT
easat-5693	493	16	"	"	PUNCT
easat-5693	493	17	a	a	DET
easat-5693	493	18	panel	panel	NOUN
easat-5693	493	19	data	data	VERB
easat-5693	493	20	analysis	analysis	NOUN
easat-5693	493	21	of	of	ADP
easat-5693	493	22	the	the	DET
easat-5693	493	23	effect	effect	NOUN
easat-5693	493	24	of	of	ADP
easat-5693	493	25	audit	audit	NOUN
easat-5693	493	26	quality	quality	NOUN
easat-5693	493	27	on	on	ADP
easat-5693	493	28	financial	financial	ADJ
easat-5693	493	29	statement	statement	NOUN
easat-5693	493	30	fraud	fraud	NOUN
easat-5693	493	31	,	,	PUNCT
easat-5693	493	32	"	"	PUNCT
easat-5693	493	33	asian	asian	ADJ
easat-5693	493	34	journal	journal	NOUN
easat-5693	493	35	of	of	ADP
easat-5693	493	36	accounting	accounting	NOUN
easat-5693	493	37	research	research	NOUN
easat-5693	493	38	,	,	PUNCT
easat-5693	493	39	vol	vol	NOUN
easat-5693	493	40	.	.	PROPN
easat-5693	494	1	9	9	NUM
easat-5693	494	2	,	,	PUNCT
easat-5693	494	3	no	no	INTJ
easat-5693	494	4	.	.	NOUN
easat-5693	494	5	4	4	NUM
easat-5693	494	6	,	,	PUNCT
easat-5693	494	7	pp	pp	ADJ
easat-5693	494	8	.	.	PUNCT
easat-5693	495	1	422	422	NUM
easat-5693	495	2	-	-	SYM
easat-5693	495	3	445	445	NUM
easat-5693	495	4	,	,	PUNCT
easat-5693	495	5	2024	2024	NUM
easat-5693	495	6	.	.	PUNCT
easat-5693	496	1	https://doi.org/10.1108/ajar-04-2023-0112	https://doi.org/10.1108/ajar-04-2023-0112	NOUN
easat-5693	497	1	[	[	X
easat-5693	497	2	22	22	NUM
easat-5693	497	3	]	]	PUNCT
easat-5693	497	4	s.	s.	PROPN
easat-5693	497	5	p.	p.	PROPN
easat-5693	497	6	arso	arso	PROPN
easat-5693	497	7	and	and	CCONJ
easat-5693	497	8	a.	a.	PROPN
easat-5693	497	9	s.	s.	PROPN
easat-5693	497	10	putro	putro	PROPN
easat-5693	497	11	,	,	PUNCT
easat-5693	497	12	"	"	PUNCT
easat-5693	497	13	the	the	DET
easat-5693	497	14	effectiveness	effectiveness	NOUN
easat-5693	497	15	of	of	ADP
easat-5693	497	16	internal	internal	ADJ
easat-5693	497	17	audit	audit	NOUN
easat-5693	497	18	in	in	ADP
easat-5693	497	19	regional	regional	ADJ
easat-5693	497	20	public	public	ADJ
easat-5693	497	21	hospitals	hospital	NOUN
easat-5693	497	22	as	as	ADP
easat-5693	497	23	regional	regional	ADJ
easat-5693	497	24	public	public	ADJ
easat-5693	497	25	service	service	NOUN
easat-5693	497	26	agencies	agency	NOUN
easat-5693	497	27	,	,	PUNCT
easat-5693	497	28	"	"	PUNCT
easat-5693	497	29	jurnal	jurnal	ADJ
easat-5693	497	30	manajemen	manajeman	NOUN
easat-5693	497	31	kesehatan	kesehatan	PROPN
easat-5693	497	32	indonesia	indonesia	PROPN
easat-5693	497	33	,	,	PUNCT
easat-5693	497	34	vol	vol	NOUN
easat-5693	497	35	.	.	PROPN
easat-5693	498	1	10	10	NUM
easat-5693	498	2	,	,	PUNCT
easat-5693	498	3	no	no	INTJ
easat-5693	498	4	.	.	NOUN
easat-5693	498	5	1	1	NUM
easat-5693	498	6	,	,	PUNCT
easat-5693	498	7	pp	pp	ADJ
easat-5693	498	8	.	.	PUNCT
easat-5693	499	1	65	65	NUM
easat-5693	499	2	-	-	SYM
easat-5693	499	3	72	72	NUM
easat-5693	499	4	,	,	PUNCT
easat-5693	499	5	2022	2022	NUM
easat-5693	499	6	.	.	PUNCT
easat-5693	500	1	[	[	X
easat-5693	500	2	23	23	NUM
easat-5693	500	3	]	]	PUNCT
easat-5693	500	4	a.	a.	NOUN
easat-5693	500	5	cohen	cohen	PROPN
easat-5693	500	6	and	and	CCONJ
easat-5693	500	7	g.	g.	PROPN
easat-5693	500	8	sayag	sayag	PROPN
easat-5693	500	9	,	,	PUNCT
easat-5693	500	10	"	"	PUNCT
easat-5693	500	11	the	the	DET
easat-5693	500	12	effectiveness	effectiveness	NOUN
easat-5693	500	13	of	of	ADP
easat-5693	500	14	internal	internal	ADJ
easat-5693	500	15	auditing	auditing	NOUN
easat-5693	500	16	:	:	PUNCT
easat-5693	500	17	an	an	DET
easat-5693	500	18	empirical	empirical	ADJ
easat-5693	500	19	examination	examination	NOUN
easat-5693	500	20	of	of	ADP
easat-5693	500	21	its	its	PRON
easat-5693	500	22	determinants	determinant	NOUN
easat-5693	500	23	in	in	ADP
easat-5693	500	24	israeli	israeli	ADJ
easat-5693	500	25	organisations	organisation	NOUN
easat-5693	500	26	,	,	PUNCT
easat-5693	500	27	"	"	PUNCT
easat-5693	500	28	australian	australian	ADJ
easat-5693	500	29	accounting	accounting	NOUN
easat-5693	500	30	review	review	NOUN
easat-5693	500	31	,	,	PUNCT
easat-5693	500	32	vol	vol	NOUN
easat-5693	500	33	.	.	PROPN
easat-5693	500	34	20	20	NUM
easat-5693	500	35	,	,	PUNCT
easat-5693	500	36	no	no	INTJ
easat-5693	500	37	.	.	NOUN
easat-5693	500	38	3	3	NUM
easat-5693	500	39	,	,	PUNCT
easat-5693	500	40	pp	pp	ADJ
easat-5693	500	41	.	.	PUNCT
easat-5693	501	1	296	296	NUM
easat-5693	501	2	-	-	SYM
easat-5693	501	3	307	307	NUM
easat-5693	501	4	,	,	PUNCT
easat-5693	501	5	2010	2010	NUM
easat-5693	501	6	.	.	PUNCT
easat-5693	502	1	https://doi.org/10.1111/j.1835-2561.2010.00092.x	https://doi.org/10.1111/j.1835-2561.2010.00092.x	PROPN
easat-5693	503	1	[	[	X
easat-5693	503	2	24	24	NUM
easat-5693	503	3	]	]	PUNCT
easat-5693	503	4	a.	a.	NOUN
easat-5693	503	5	k.	k.	PROPN
easat-5693	503	6	mahyoro	mahyoro	PROPN
easat-5693	503	7	and	and	CCONJ
easat-5693	503	8	p.	p.	PROPN
easat-5693	503	9	s.	s.	PROPN
easat-5693	503	10	kasoga	kasoga	PROPN
easat-5693	503	11	,	,	PUNCT
easat-5693	503	12	"	"	PUNCT
easat-5693	503	13	attributes	attribute	NOUN
easat-5693	503	14	of	of	ADP
easat-5693	503	15	the	the	DET
easat-5693	503	16	internal	internal	ADJ
easat-5693	503	17	audit	audit	NOUN
easat-5693	503	18	function	function	NOUN
easat-5693	503	19	and	and	CCONJ
easat-5693	503	20	effectiveness	effectiveness	NOUN
easat-5693	503	21	of	of	ADP
easat-5693	503	22	internal	internal	ADJ
easat-5693	503	23	audit	audit	NOUN
easat-5693	503	24	services	service	NOUN
easat-5693	503	25	:	:	PUNCT
easat-5693	503	26	evidence	evidence	NOUN
easat-5693	503	27	from	from	ADP
easat-5693	503	28	local	local	ADJ
easat-5693	503	29	government	government	NOUN
easat-5693	503	30	authorities	authority	NOUN
easat-5693	503	31	in	in	ADP
easat-5693	503	32	tanzania	tanzania	PROPN
easat-5693	503	33	,	,	PUNCT
easat-5693	503	34	"	"	PUNCT
easat-5693	503	35	managerial	managerial	ADJ
easat-5693	503	36	auditing	auditing	NOUN
easat-5693	503	37	journal	journal	NOUN
easat-5693	503	38	,	,	PUNCT
easat-5693	503	39	vol	vol	NOUN
easat-5693	503	40	.	.	PROPN
easat-5693	504	1	36	36	NUM
easat-5693	504	2	,	,	PUNCT
easat-5693	504	3	no	no	INTJ
easat-5693	504	4	.	.	NOUN
easat-5693	504	5	7	7	NUM
easat-5693	504	6	,	,	PUNCT
easat-5693	504	7	pp	pp	ADJ
easat-5693	504	8	.	.	PUNCT
easat-5693	505	1	999	999	NUM
easat-5693	505	2	-	-	SYM
easat-5693	505	3	1023	1023	NUM
easat-5693	505	4	,	,	PUNCT
easat-5693	505	5	2021	2021	NUM
easat-5693	505	6	.	.	PUNCT
easat-5693	506	1	https://doi.org/10.1108/maj-12-2020-2929	https://doi.org/10.1108/maj-12-2020-2929	NOUN
easat-5693	507	1	[	[	X
easat-5693	507	2	25	25	NUM
easat-5693	507	3	]	]	PUNCT
easat-5693	507	4	e.	e.	PROPN
easat-5693	507	5	marfo	marfo	PROPN
easat-5693	507	6	-	-	PUNCT
easat-5693	507	7	yiadom	yiadom	NOUN
easat-5693	507	8	,	,	PUNCT
easat-5693	507	9	g.	g.	PROPN
easat-5693	507	10	tackie	tackie	PROPN
easat-5693	507	11	,	,	PUNCT
easat-5693	507	12	and	and	CCONJ
easat-5693	507	13	s.	s.	PROPN
easat-5693	507	14	o.	o.	PROPN
easat-5693	507	15	achina	achina	PROPN
easat-5693	507	16	,	,	PUNCT
easat-5693	507	17	"	"	PUNCT
easat-5693	507	18	determinants	determinant	NOUN
easat-5693	507	19	of	of	ADP
easat-5693	507	20	internal	internal	ADJ
easat-5693	507	21	audit	audit	NOUN
easat-5693	507	22	effectiveness	effectiveness	NOUN
easat-5693	507	23	in	in	ADP
easat-5693	507	24	decentralized	decentralized	ADJ
easat-5693	507	25	local	local	ADJ
easat-5693	507	26	government	government	NOUN
easat-5693	507	27	administrative	administrative	ADJ
easat-5693	507	28	systems	system	NOUN
easat-5693	507	29	,	,	PUNCT
easat-5693	507	30	"	"	PUNCT
easat-5693	507	31	2016	2016	NUM
easat-5693	507	32	.	.	PUNCT
easat-5693	508	1	https://doi.org/10.5539/ijbm.v11n11p184	https://doi.org/10.5539/ijbm.v11n11p184	PRON
easat-5693	508	2	[	[	X
easat-5693	508	3	26	26	NUM
easat-5693	508	4	]	]	X
easat-5693	508	5	t.	t.	NOUN
easat-5693	508	6	demeke	demeke	PROPN
easat-5693	508	7	and	and	CCONJ
easat-5693	508	8	j.	j.	PROPN
easat-5693	508	9	kaur	kaur	PROPN
easat-5693	508	10	,	,	PUNCT
easat-5693	508	11	"	"	PUNCT
easat-5693	508	12	determinants	determinant	NOUN
easat-5693	508	13	of	of	ADP
easat-5693	508	14	internal	internal	ADJ
easat-5693	508	15	audit	audit	NOUN
easat-5693	508	16	effectiveness	effectiveness	NOUN
easat-5693	508	17	:	:	PUNCT
easat-5693	508	18	evidence	evidence	NOUN
easat-5693	508	19	from	from	ADP
easat-5693	508	20	ethiopia	ethiopia	PROPN
easat-5693	508	21	,	,	PUNCT
easat-5693	508	22	"	"	PUNCT
easat-5693	508	23	african	african	ADJ
easat-5693	508	24	journal	journal	NOUN
easat-5693	508	25	of	of	ADP
easat-5693	508	26	business	business	NOUN
easat-5693	508	27	and	and	CCONJ
easat-5693	508	28	economic	economic	ADJ
easat-5693	508	29	research	research	NOUN
easat-5693	508	30	,	,	PUNCT
easat-5693	508	31	vol	vol	NOUN
easat-5693	508	32	.	.	PROPN
easat-5693	508	33	16	16	NUM
easat-5693	508	34	,	,	PUNCT
easat-5693	508	35	no	no	INTJ
easat-5693	508	36	.	.	NOUN
easat-5693	508	37	2	2	NUM
easat-5693	508	38	,	,	PUNCT
easat-5693	508	39	p.	p.	NOUN
easat-5693	508	40	51	51	NUM
easat-5693	508	41	,	,	PUNCT
easat-5693	508	42	2021	2021	NUM
easat-5693	508	43	.	.	PUNCT
easat-5693	509	1	https://doi.org/10.31920/1750-4562/2021/v16n2a3	https://doi.org/10.31920/1750-4562/2021/v16n2a3	X
easat-5693	510	1	[	[	X
easat-5693	510	2	27	27	NUM
easat-5693	510	3	]	]	PUNCT
easat-5693	510	4	m.	m.	NOUN
easat-5693	510	5	p.	p.	NOUN
easat-5693	510	6	lonto	lonto	PROPN
easat-5693	510	7	,	,	PUNCT
easat-5693	510	8	e.	e.	PROPN
easat-5693	510	9	g.	g.	PROPN
easat-5693	510	10	sukoharsono	sukoharsono	PROPN
easat-5693	510	11	,	,	PUNCT
easat-5693	510	12	z.	z.	PROPN
easat-5693	510	13	baridwan	baridwan	PROPN
easat-5693	510	14	,	,	PUNCT
easat-5693	510	15	and	and	CCONJ
easat-5693	510	16	y.	y.	PROPN
easat-5693	510	17	w.	w.	PROPN
easat-5693	510	18	prihatiningtias	prihatiningtias	PROPN
easat-5693	510	19	,	,	PUNCT
easat-5693	510	20	"	"	PUNCT
easat-5693	510	21	the	the	DET
easat-5693	510	22	effectiveness	effectiveness	NOUN
easat-5693	510	23	of	of	ADP
easat-5693	510	24	internal	internal	ADJ
easat-5693	510	25	audit	audit	NOUN
easat-5693	510	26	for	for	ADP
easat-5693	510	27	fraud	fraud	NOUN
easat-5693	510	28	prevention	prevention	NOUN
easat-5693	510	29	,	,	PUNCT
easat-5693	510	30	"	"	PUNCT
easat-5693	510	31	australasian	australasian	ADJ
easat-5693	510	32	accounting	accounting	NOUN
easat-5693	510	33	,	,	PUNCT
easat-5693	510	34	business	business	NOUN
easat-5693	510	35	and	and	CCONJ
easat-5693	510	36	finance	finance	NOUN
easat-5693	510	37	journal	journal	NOUN
easat-5693	510	38	,	,	PUNCT
easat-5693	510	39	vol	vol	NOUN
easat-5693	510	40	.	.	PROPN
easat-5693	510	41	17	17	NUM
easat-5693	510	42	,	,	PUNCT
easat-5693	510	43	no	no	INTJ
easat-5693	510	44	.	.	NOUN
easat-5693	511	1	3	3	NUM
easat-5693	511	2	,	,	PUNCT
easat-5693	511	3	pp	pp	ADJ
easat-5693	511	4	.	.	PUNCT
easat-5693	512	1	171	171	NUM
easat-5693	512	2	-	-	PUNCT
easat-5693	512	3	q90	q90	NOUN
easat-5693	512	4	,	,	PUNCT
easat-5693	512	5	2023	2023	NUM
easat-5693	512	6	.	.	PUNCT
easat-5693	513	1	[	[	X
easat-5693	513	2	28	28	NUM
easat-5693	513	3	]	]	X
easat-5693	513	4	t.	t.	PROPN
easat-5693	513	5	t.	t.	PROPN
easat-5693	513	6	ta	ta	PROPN
easat-5693	513	7	and	and	CCONJ
easat-5693	513	8	t.	t.	PROPN
easat-5693	513	9	n.	n.	PROPN
easat-5693	513	10	doan	doan	PROPN
easat-5693	513	11	,	,	PUNCT
easat-5693	513	12	"	"	PUNCT
easat-5693	513	13	factors	factor	NOUN
easat-5693	513	14	affecting	affect	VERB
easat-5693	513	15	internal	internal	ADJ
easat-5693	513	16	audit	audit	NOUN
easat-5693	513	17	effectiveness	effectiveness	NOUN
easat-5693	513	18	:	:	PUNCT
easat-5693	513	19	empirical	empirical	ADJ
easat-5693	513	20	evidence	evidence	NOUN
easat-5693	513	21	from	from	ADP
easat-5693	513	22	vietnam	vietnam	PROPN
easat-5693	513	23	,	,	PUNCT
easat-5693	513	24	"	"	PUNCT
easat-5693	513	25	international	international	ADJ
easat-5693	513	26	journal	journal	NOUN
easat-5693	513	27	of	of	ADP
easat-5693	513	28	financial	financial	ADJ
easat-5693	513	29	studies	study	NOUN
easat-5693	513	30	,	,	PUNCT
easat-5693	513	31	vol	vol	NOUN
easat-5693	513	32	.	.	PROPN
easat-5693	513	33	10	10	NUM
easat-5693	513	34	,	,	PUNCT
easat-5693	513	35	no	no	INTJ
easat-5693	513	36	.	.	NOUN
easat-5693	513	37	2	2	NUM
easat-5693	513	38	,	,	PUNCT
easat-5693	513	39	p.	p.	NOUN
easat-5693	513	40	37	37	NUM
easat-5693	513	41	,	,	PUNCT
easat-5693	513	42	2022	2022	NUM
easat-5693	513	43	.	.	PUNCT
easat-5693	514	1	https://doi.org/10.3390/ijfs10020037	https://doi.org/10.3390/ijfs10020037	PROPN
easat-5693	514	2	[	[	X
easat-5693	515	1	29	29	NUM
easat-5693	515	2	]	]	X
easat-5693	515	3	d.	d.	PROPN
easat-5693	515	4	g.	g.	PROPN
easat-5693	515	5	mihret	mihret	PROPN
easat-5693	515	6	and	and	CCONJ
easat-5693	515	7	a.	a.	NOUN
easat-5693	515	8	w.	w.	PROPN
easat-5693	515	9	yismaw	yismaw	PROPN
easat-5693	515	10	,	,	PUNCT
easat-5693	515	11	"	"	PUNCT
easat-5693	515	12	internal	internal	ADJ
easat-5693	515	13	audit	audit	NOUN
easat-5693	515	14	effectiveness	effectiveness	NOUN
easat-5693	515	15	:	:	PUNCT
easat-5693	515	16	an	an	DET
easat-5693	515	17	ethiopian	ethiopian	ADJ
easat-5693	515	18	public	public	ADJ
easat-5693	515	19	sector	sector	NOUN
easat-5693	515	20	case	case	NOUN
easat-5693	515	21	study	study	NOUN
easat-5693	515	22	,	,	PUNCT
easat-5693	515	23	"	"	PUNCT
easat-5693	515	24	managerial	managerial	ADJ
easat-5693	515	25	auditing	auditing	NOUN
easat-5693	515	26	journal	journal	NOUN
easat-5693	515	27	,	,	PUNCT
easat-5693	515	28	vol	vol	NOUN
easat-5693	515	29	.	.	PROPN
easat-5693	515	30	22	22	NUM
easat-5693	515	31	,	,	PUNCT
easat-5693	515	32	no	no	INTJ
easat-5693	515	33	.	.	NOUN
easat-5693	515	34	5	5	NUM
easat-5693	515	35	,	,	PUNCT
easat-5693	515	36	pp	pp	ADJ
easat-5693	515	37	.	.	PUNCT
easat-5693	516	1	470	470	NUM
easat-5693	516	2	-	-	SYM
easat-5693	516	3	484	484	NUM
easat-5693	516	4	,	,	PUNCT
easat-5693	516	5	2007	2007	NUM
easat-5693	516	6	.	.	PUNCT
easat-5693	517	1	https://doi.org/10.1108/02686900710750757	https://doi.org/10.1108/02686900710750757	VERB
easat-5693	518	1	[	[	X
easat-5693	518	2	30	30	NUM
easat-5693	518	3	]	]	X
easat-5693	518	4	s.	s.	PROPN
easat-5693	518	5	sanni	sanni	PROPN
easat-5693	518	6	,	,	PUNCT
easat-5693	518	7	determinants	determinant	NOUN
easat-5693	518	8	of	of	ADP
easat-5693	518	9	internal	internal	ADJ
easat-5693	518	10	audit	audit	NOUN
easat-5693	518	11	effectiveness	effectiveness	NOUN
easat-5693	518	12	among	among	ADP
easat-5693	518	13	government	government	NOUN
easat-5693	518	14	owned	own	VERB
easat-5693	518	15	tertiary	tertiary	ADJ
easat-5693	518	16	institutions	institution	NOUN
easat-5693	518	17	in	in	ADP
easat-5693	518	18	kwara	kwara	PROPN
easat-5693	518	19	state	state	PROPN
easat-5693	518	20	.	.	PUNCT
easat-5693	519	1	kwara	kwara	PROPN
easat-5693	519	2	:	:	PUNCT
easat-5693	519	3	kwara	kwara	PROPN
easat-5693	519	4	state	state	PROPN
easat-5693	519	5	university	university	PROPN
easat-5693	519	6	,	,	PUNCT
easat-5693	519	7	2021	2021	NUM
easat-5693	519	8	.	.	PUNCT
easat-5693	520	1	[	[	X
easat-5693	520	2	31	31	NUM
easat-5693	520	3	]	]	PUNCT
easat-5693	520	4	d.	d.	PROPN
easat-5693	520	5	a.	a.	PROPN
easat-5693	520	6	kesto	kesto	PROPN
easat-5693	520	7	and	and	CCONJ
easat-5693	520	8	y.	y.	PROPN
easat-5693	520	9	a.	a.	PROPN
easat-5693	520	10	yisehak	yisehak	PROPN
easat-5693	520	11	,	,	PUNCT
easat-5693	520	12	"	"	PUNCT
easat-5693	520	13	determinants	determinant	NOUN
easat-5693	520	14	of	of	ADP
easat-5693	520	15	internal	internal	ADJ
easat-5693	520	16	audit	audit	NOUN
easat-5693	520	17	effectiveness	effectiveness	NOUN
easat-5693	520	18	in	in	ADP
easat-5693	520	19	business	business	NOUN
easat-5693	520	20	leadership	leadership	NOUN
easat-5693	520	21	:	:	PUNCT
easat-5693	520	22	the	the	DET
easat-5693	520	23	case	case	NOUN
easat-5693	520	24	of	of	ADP
easat-5693	520	25	commercial	commercial	ADJ
easat-5693	520	26	bank	bank	PROPN
easat-5693	520	27	of	of	ADP
easat-5693	520	28	ethiopia	ethiopia	PROPN
easat-5693	520	29	,	,	PUNCT
easat-5693	520	30	"	"	PUNCT
easat-5693	520	31	international	international	ADJ
easat-5693	520	32	journal	journal	NOUN
easat-5693	520	33	of	of	ADP
easat-5693	520	34	banking	banking	NOUN
easat-5693	520	35	,	,	PUNCT
easat-5693	520	36	risk	risk	NOUN
easat-5693	520	37	and	and	CCONJ
easat-5693	520	38	insurance	insurance	NOUN
easat-5693	520	39	,	,	PUNCT
easat-5693	520	40	vol	vol	NOUN
easat-5693	520	41	.	.	PROPN
easat-5693	520	42	10	10	NUM
easat-5693	520	43	,	,	PUNCT
easat-5693	520	44	no	no	INTJ
easat-5693	520	45	.	.	NOUN
easat-5693	520	46	2	2	NUM
easat-5693	520	47	,	,	PUNCT
easat-5693	520	48	pp	pp	ADJ
easat-5693	520	49	.	.	PUNCT
easat-5693	521	1	11	11	NUM
easat-5693	521	2	-	-	SYM
easat-5693	521	3	19	19	NUM
easat-5693	521	4	,	,	PUNCT
easat-5693	521	5	2022	2022	NUM
easat-5693	521	6	.	.	PUNCT
easat-5693	522	1	[	[	X
easat-5693	522	2	32	32	NUM
easat-5693	522	3	]	]	PUNCT
easat-5693	522	4	a.	a.	NOUN
easat-5693	522	5	bonrath	bonrath	NOUN
easat-5693	522	6	and	and	CCONJ
easat-5693	522	7	m.	m.	NOUN
easat-5693	522	8	eulerich	eulerich	PRON
easat-5693	522	9	,	,	PUNCT
easat-5693	522	10	"	"	PUNCT
easat-5693	522	11	internal	internal	ADJ
easat-5693	522	12	auditing	auditing	NOUN
easat-5693	522	13	's	's	PART
easat-5693	522	14	role	role	NOUN
easat-5693	522	15	in	in	ADP
easat-5693	522	16	preventing	prevent	VERB
easat-5693	522	17	and	and	CCONJ
easat-5693	522	18	detecting	detect	VERB
easat-5693	522	19	fraud	fraud	NOUN
easat-5693	522	20	:	:	PUNCT
easat-5693	522	21	an	an	DET
easat-5693	522	22	empirical	empirical	ADJ
easat-5693	522	23	analysis	analysis	NOUN
easat-5693	522	24	,	,	PUNCT
easat-5693	522	25	"	"	PUNCT
easat-5693	522	26	international	international	ADJ
easat-5693	522	27	journal	journal	NOUN
easat-5693	522	28	of	of	ADP
easat-5693	522	29	auditing	auditing	NOUN
easat-5693	522	30	,	,	PUNCT
easat-5693	522	31	vol	vol	NOUN
easat-5693	522	32	.	.	PROPN
easat-5693	522	33	28	28	NUM
easat-5693	522	34	,	,	PUNCT
easat-5693	522	35	no	no	INTJ
easat-5693	522	36	.	.	NOUN
easat-5693	522	37	4	4	NUM
easat-5693	522	38	,	,	PUNCT
easat-5693	522	39	pp	pp	ADJ
easat-5693	522	40	.	.	PUNCT
easat-5693	523	1	615	615	NUM
easat-5693	523	2	-	-	SYM
easat-5693	523	3	631	631	NUM
easat-5693	523	4	,	,	PUNCT
easat-5693	523	5	2024	2024	NUM
easat-5693	523	6	.	.	PUNCT
easat-5693	524	1	https://doi.org/10.1111/ijau.12342	https://doi.org/10.1111/ijau.12342	PROPN
easat-5693	525	1	[	[	X
easat-5693	525	2	33	33	NUM
easat-5693	525	3	]	]	X
easat-5693	525	4	y.	y.	PROPN
easat-5693	525	5	ganesan	ganesan	PROPN
easat-5693	525	6	,	,	PUNCT
easat-5693	525	7	k.	k.	PROPN
easat-5693	525	8	s.	s.	PROPN
easat-5693	525	9	d.	d.	PROPN
easat-5693	525	10	singh	singh	PROPN
easat-5693	525	11	,	,	PUNCT
easat-5693	525	12	s.	s.	PROPN
easat-5693	525	13	ravindran	ravindran	PROPN
easat-5693	525	14	,	,	PUNCT
easat-5693	525	15	g.	g.	PROPN
easat-5693	525	16	a.	a.	PROPN
easat-5693	525	17	abbasi	abbasi	PROPN
easat-5693	525	18	,	,	PUNCT
easat-5693	525	19	and	and	CCONJ
easat-5693	525	20	h.	h.	PROPN
easat-5693	525	21	haron	haron	PROPN
easat-5693	525	22	,	,	PUNCT
easat-5693	525	23	"	"	PUNCT
easat-5693	525	24	antecedents	antecedent	NOUN
easat-5693	525	25	and	and	CCONJ
easat-5693	525	26	internal	internal	ADJ
easat-5693	525	27	audit	audit	NOUN
easat-5693	525	28	quality	quality	NOUN
easat-5693	525	29	implications	implication	NOUN
easat-5693	525	30	of	of	ADP
easat-5693	525	31	internal	internal	ADJ
easat-5693	525	32	audit	audit	NOUN
easat-5693	525	33	effectiveness	effectiveness	NOUN
easat-5693	525	34	,	,	PUNCT
easat-5693	525	35	"	"	PUNCT
easat-5693	525	36	international	international	ADJ
easat-5693	525	37	journal	journal	NOUN
easat-5693	525	38	of	of	ADP
easat-5693	525	39	business	business	PROPN
easat-5693	525	40	science	science	PROPN
easat-5693	525	41	&	&	CCONJ
easat-5693	525	42	applied	apply	VERB
easat-5693	525	43	management	management	NOUN
easat-5693	525	44	vol	vol	NOUN
easat-5693	525	45	.	.	PUNCT
easat-5693	526	1	16	16	NUM
easat-5693	526	2	,	,	PUNCT
easat-5693	526	3	no	no	INTJ
easat-5693	526	4	.	.	NOUN
easat-5693	526	5	2	2	NUM
easat-5693	526	6	,	,	PUNCT
easat-5693	526	7	pp	pp	ADJ
easat-5693	526	8	.	.	PUNCT
easat-5693	527	1	1	1	NUM
easat-5693	527	2	-	-	SYM
easat-5693	527	3	21	21	NUM
easat-5693	527	4	,	,	PUNCT
easat-5693	527	5	2021	2021	NUM
easat-5693	527	6	.	.	PUNCT
easat-5693	528	1	[	[	X
easat-5693	528	2	34	34	NUM
easat-5693	528	3	]	]	PUNCT
easat-5693	528	4	a.	a.	PROPN
easat-5693	528	5	s.	s.	PROPN
easat-5693	528	6	dyhati	dyhati	PROPN
easat-5693	528	7	and	and	CCONJ
easat-5693	528	8	w.	w.	PROPN
easat-5693	528	9	tertiarto	tertiarto	PROPN
easat-5693	528	10	,	,	PUNCT
easat-5693	528	11	"	"	PUNCT
easat-5693	528	12	the	the	DET
easat-5693	528	13	effect	effect	NOUN
easat-5693	528	14	of	of	ADP
easat-5693	528	15	integrity	integrity	NOUN
easat-5693	528	16	,	,	PUNCT
easat-5693	528	17	objectivity	objectivity	NOUN
easat-5693	528	18	and	and	CCONJ
easat-5693	528	19	management	management	NOUN
easat-5693	528	20	support	support	NOUN
easat-5693	528	21	on	on	ADP
easat-5693	528	22	the	the	DET
easat-5693	528	23	effectiveness	effectiveness	NOUN
easat-5693	528	24	of	of	ADP
easat-5693	528	25	internal	internal	ADJ
easat-5693	528	26	audit	audit	NOUN
easat-5693	528	27	of	of	ADP
easat-5693	528	28	the	the	DET
easat-5693	528	29	government	government	NOUN
easat-5693	528	30	sector	sector	NOUN
easat-5693	528	31	in	in	ADP
easat-5693	528	32	the	the	DET
easat-5693	528	33	covid-19	covid-19	PROPN
easat-5693	528	34	pandemic	pandemic	ADJ
easat-5693	528	35	condition	condition	NOUN
easat-5693	528	36	,	,	PUNCT
easat-5693	528	37	"	"	PUNCT
easat-5693	528	38	journal	journal	NOUN
easat-5693	528	39	of	of	ADP
easat-5693	528	40	accounting	accounting	NOUN
easat-5693	528	41	finance	finance	NOUN
easat-5693	528	42	and	and	CCONJ
easat-5693	528	43	auditing	auditing	NOUN
easat-5693	528	44	studies	study	NOUN
easat-5693	528	45	,	,	PUNCT
easat-5693	528	46	2022	2022	NUM
easat-5693	528	47	.	.	PUNCT
easat-5693	529	1	https://doi.org/10.32602/jafas.2022.033	https://doi.org/10.32602/jafas.2022.033	PROPN
easat-5693	529	2	[	[	X
easat-5693	529	3	35	35	NUM
easat-5693	529	4	]	]	PUNCT
easat-5693	529	5	i.	i.	PROPN
easat-5693	529	6	n.	n.	PROPN
easat-5693	529	7	m.	m.	PROPN
easat-5693	529	8	putri	putri	PROPN
easat-5693	529	9	,	,	PUNCT
easat-5693	529	10	the	the	DET
easat-5693	529	11	effect	effect	NOUN
easat-5693	529	12	of	of	ADP
easat-5693	529	13	effectiveness	effectiveness	NOUN
easat-5693	529	14	of	of	ADP
easat-5693	529	15	use	use	NOUN
easat-5693	529	16	and	and	CCONJ
easat-5693	529	17	trust	trust	NOUN
easat-5693	529	18	in	in	ADP
easat-5693	529	19	accounting	accounting	NOUN
easat-5693	529	20	information	information	NOUN
easat-5693	529	21	system	system	NOUN
easat-5693	529	22	technology	technology	NOUN
easat-5693	529	23	on	on	ADP
easat-5693	529	24	internal	internal	ADJ
easat-5693	529	25	auditor	auditor	NOUN
easat-5693	529	26	performance	performance	NOUN
easat-5693	529	27	study	study	NOUN
easat-5693	529	28	on	on	ADP
easat-5693	529	29	internal	internal	ADJ
easat-5693	529	30	auditors	auditor	NOUN
easat-5693	529	31	in	in	ADP
easat-5693	529	32	jakarta	jakarta	PROPN
easat-5693	529	33	.	.	PUNCT
easat-5693	530	1	jakarta	jakarta	PROPN
easat-5693	530	2	:	:	PUNCT
easat-5693	530	3	syarif	syarif	PROPN
easat-5693	530	4	hidayatullah	hidayatullah	PROPN
easat-5693	530	5	state	state	PROPN
easat-5693	530	6	islamic	islamic	PROPN
easat-5693	530	7	university	university	PROPN
easat-5693	530	8	,	,	PUNCT
easat-5693	530	9	2010	2010	NUM
easat-5693	530	10	.	.	PUNCT
easat-5693	531	1	[	[	X
easat-5693	531	2	36	36	NUM
easat-5693	531	3	]	]	PUNCT
easat-5693	531	4	k.	k.	PROPN
easat-5693	531	5	al	al	PROPN
easat-5693	531	6	-	-	PUNCT
easat-5693	531	7	refaee	refaee	PROPN
easat-5693	531	8	and	and	CCONJ
easat-5693	531	9	a.	a.	NOUN
easat-5693	531	10	saim	saim	PROPN
easat-5693	531	11	,	,	PUNCT
easat-5693	531	12	"	"	PUNCT
easat-5693	531	13	the	the	DET
easat-5693	531	14	effect	effect	NOUN
easat-5693	531	15	of	of	ADP
easat-5693	531	16	using	use	VERB
easat-5693	531	17	information	information	NOUN
easat-5693	531	18	technology	technology	NOUN
easat-5693	531	19	increasing	increase	VERB
easat-5693	531	20	the	the	DET
easat-5693	531	21	efficiency	efficiency	NOUN
easat-5693	531	22	of	of	ADP
easat-5693	531	23	internal	internal	ADJ
easat-5693	531	24	auditing	auditing	NOUN
easat-5693	531	25	systems	system	NOUN
easat-5693	531	26	in	in	ADP
easat-5693	531	27	islamic	islamic	PROPN
easat-5693	531	28	bank	bank	PROPN
easat-5693	531	29	operating	operate	VERB
easat-5693	531	30	in	in	ADP
easat-5693	531	31	jordan	jordan	PROPN
easat-5693	531	32	,	,	PUNCT
easat-5693	531	33	"	"	PUNCT
easat-5693	531	34	research	research	NOUN
easat-5693	531	35	journal	journal	NOUN
easat-5693	531	36	of	of	ADP
easat-5693	531	37	finance	finance	NOUN
easat-5693	531	38	and	and	CCONJ
easat-5693	531	39	accounting	accounting	NOUN
easat-5693	531	40	,	,	PUNCT
easat-5693	531	41	vol	vol	NOUN
easat-5693	531	42	.	.	PROPN
easat-5693	531	43	4	4	NUM
easat-5693	531	44	,	,	PUNCT
easat-5693	531	45	no	no	INTJ
easat-5693	531	46	.	.	NOUN
easat-5693	531	47	9	9	NUM
easat-5693	531	48	,	,	PUNCT
easat-5693	531	49	pp	pp	ADJ
easat-5693	531	50	.	.	PUNCT
easat-5693	531	51	2222	2222	NUM
easat-5693	531	52	-	-	SYM
easat-5693	531	53	2847	2847	NUM
easat-5693	531	54	,	,	PUNCT
easat-5693	531	55	2013	2013	NUM
easat-5693	531	56	.	.	PUNCT
easat-5693	532	1	[	[	X
easat-5693	532	2	37	37	NUM
easat-5693	532	3	]	]	X
easat-5693	532	4	d.	d.	PROPN
easat-5693	532	5	jemaneh	jemaneh	PROPN
easat-5693	532	6	,	,	PUNCT
easat-5693	532	7	wubishet	wubishet	NOUN
easat-5693	532	8	and	and	CCONJ
easat-5693	532	9	d.	d.	PROPN
easat-5693	532	10	g.	g.	PROPN
easat-5693	532	11	regasa	regasa	PROPN
easat-5693	532	12	,	,	PUNCT
easat-5693	532	13	"	"	PUNCT
easat-5693	532	14	factors	factor	NOUN
easat-5693	532	15	determining	determine	VERB
easat-5693	532	16	internal	internal	ADJ
easat-5693	532	17	audit	audit	NOUN
easat-5693	532	18	quality	quality	NOUN
easat-5693	532	19	:	:	PUNCT
easat-5693	532	20	empirical	empirical	ADJ
easat-5693	532	21	evidence	evidence	NOUN
easat-5693	532	22	from	from	ADP
easat-5693	532	23	ethiopian	ethiopian	ADJ
easat-5693	532	24	commercial	commercial	ADJ
easat-5693	532	25	banks	bank	NOUN
easat-5693	532	26	,	,	PUNCT
easat-5693	532	27	"	"	PUNCT
easat-5693	532	28	research	research	NOUN
easat-5693	532	29	journal	journal	NOUN
easat-5693	532	30	of	of	ADP
easat-5693	532	31	finance	finance	NOUN
easat-5693	532	32	and	and	CCONJ
easat-5693	532	33	accounting	accounting	NOUN
easat-5693	532	34	,	,	PUNCT
easat-5693	532	35	vol	vol	NOUN
easat-5693	532	36	.	.	PROPN
easat-5693	532	37	5	5	NUM
easat-5693	532	38	,	,	PUNCT
easat-5693	532	39	no	no	INTJ
easat-5693	532	40	.	.	NOUN
easat-5693	532	41	23	23	NUM
easat-5693	532	42	,	,	PUNCT
easat-5693	532	43	pp	pp	ADJ
easat-5693	532	44	.	.	PUNCT
easat-5693	533	1	86	86	NUM
easat-5693	533	2	-	-	SYM
easat-5693	533	3	95	95	NUM
easat-5693	533	4	,	,	PUNCT
easat-5693	533	5	2014	2014	NUM
easat-5693	533	6	.	.	PUNCT
easat-5693	534	1	[	[	X
easat-5693	534	2	38	38	NUM
easat-5693	534	3	]	]	X
easat-5693	534	4	ministry	ministry	PROPN
easat-5693	534	5	of	of	ADP
easat-5693	534	6	home	home	NOUN
easat-5693	534	7	affairs	affair	NOUN
easat-5693	534	8	of	of	ADP
easat-5693	534	9	the	the	DET
easat-5693	534	10	republic	republic	NOUN
easat-5693	534	11	of	of	ADP
easat-5693	534	12	indonesia	indonesia	PROPN
easat-5693	534	13	,	,	PUNCT
easat-5693	534	14	"	"	PUNCT
easat-5693	534	15	regulation	regulation	NOUN
easat-5693	534	16	of	of	ADP
easat-5693	534	17	the	the	DET
easat-5693	534	18	minister	minister	NOUN
easat-5693	534	19	of	of	ADP
easat-5693	534	20	home	home	NOUN
easat-5693	534	21	affairs	affair	NOUN
easat-5693	534	22	of	of	ADP
easat-5693	534	23	the	the	DET
easat-5693	534	24	republic	republic	NOUN
easat-5693	534	25	of	of	ADP
easat-5693	534	26	indonesia	indonesia	PROPN
easat-5693	534	27	number	number	NOUN
easat-5693	534	28	79	79	NUM
easat-5693	534	29	of	of	ADP
easat-5693	534	30	2018	2018	NUM
easat-5693	534	31	concerning	concern	VERB
easat-5693	534	32	regional	regional	ADJ
easat-5693	534	33	public	public	ADJ
easat-5693	534	34	service	service	NOUN
easat-5693	534	35	agencies	agency	NOUN
easat-5693	534	36	,	,	PUNCT
easat-5693	534	37	"	"	PUNCT
easat-5693	534	38	republic	republic	NOUN
easat-5693	534	39	of	of	ADP
easat-5693	534	40	indonesia	indonesia	PROPN
easat-5693	534	41	:	:	PUNCT
easat-5693	534	42	ministry	ministry	PROPN
easat-5693	534	43	of	of	ADP
easat-5693	534	44	home	home	PROPN
easat-5693	534	45	affairs	affair	NOUN
easat-5693	534	46	of	of	ADP
easat-5693	534	47	the	the	DET
easat-5693	534	48	republic	republic	NOUN
easat-5693	534	49	of	of	ADP
easat-5693	534	50	indonesia	indonesia	PROPN
easat-5693	534	51	,	,	PUNCT
easat-5693	534	52	2018	2018	NUM
easat-5693	534	53	.	.	PUNCT
easat-5693	535	1	[	[	X
easat-5693	535	2	39	39	NUM
easat-5693	535	3	]	]	PUNCT
easat-5693	535	4	president	president	NOUN
easat-5693	535	5	of	of	ADP
easat-5693	535	6	the	the	DET
easat-5693	535	7	republic	republic	NOUN
easat-5693	535	8	of	of	ADP
easat-5693	535	9	indonesia	indonesia	PROPN
easat-5693	535	10	,	,	PUNCT
easat-5693	535	11	"	"	PUNCT
easat-5693	535	12	presidential	presidential	ADJ
easat-5693	535	13	regulation	regulation	NOUN
easat-5693	535	14	of	of	ADP
easat-5693	535	15	the	the	DET
easat-5693	535	16	republic	republic	NOUN
easat-5693	535	17	of	of	ADP
easat-5693	535	18	indonesia	indonesia	PROPN
easat-5693	535	19	number	number	PROPN
easat-5693	535	20	77	77	NUM
easat-5693	535	21	of	of	ADP
easat-5693	535	22	2015	2015	NUM
easat-5693	535	23	concerning	concern	VERB
easat-5693	535	24	hospital	hospital	NOUN
easat-5693	535	25	organization	organization	NOUN
easat-5693	535	26	guidelines	guideline	NOUN
easat-5693	535	27	,	,	PUNCT
easat-5693	535	28	"	"	PUNCT
easat-5693	535	29	2015	2015	NUM
easat-5693	535	30	.	.	PUNCT
easat-5693	536	1	[	[	X
easat-5693	536	2	40	40	NUM
easat-5693	536	3	]	]	X
easat-5693	536	4	w.	w.	NOUN
easat-5693	536	5	endrianto	endrianto	ADP
easat-5693	536	6	,	,	PUNCT
easat-5693	536	7	"	"	PUNCT
easat-5693	536	8	optimization	optimization	NOUN
easat-5693	536	9	of	of	ADP
easat-5693	536	10	control	control	NOUN
easat-5693	536	11	self	self	NOUN
easat-5693	536	12	assessment	assessment	NOUN
easat-5693	536	13	application	application	NOUN
easat-5693	536	14	to	to	PART
easat-5693	536	15	minimize	minimize	VERB
easat-5693	536	16	fraud	fraud	NOUN
easat-5693	536	17	,	,	PUNCT
easat-5693	536	18	"	"	PUNCT
easat-5693	536	19	binus	binus	ADJ
easat-5693	536	20	business	business	NOUN
easat-5693	536	21	review	review	NOUN
easat-5693	536	22	,	,	PUNCT
easat-5693	536	23	vol	vol	NOUN
easat-5693	536	24	.	.	PROPN
easat-5693	536	25	7	7	NUM
easat-5693	536	26	,	,	PUNCT
easat-5693	536	27	no	no	INTJ
easat-5693	536	28	.	.	NOUN
easat-5693	536	29	1	1	NUM
easat-5693	536	30	,	,	PUNCT
easat-5693	536	31	pp	pp	ADJ
easat-5693	536	32	.	.	PUNCT
easat-5693	537	1	59	59	NUM
easat-5693	537	2	-	-	SYM
easat-5693	537	3	64	64	NUM
easat-5693	537	4	,	,	PUNCT
easat-5693	537	5	2016	2016	NUM
easat-5693	537	6	.	.	PUNCT
easat-5693	538	1	https://doi.org/10.21512/bbr.v7i1.1455	https://doi.org/10.21512/bbr.v7i1.1455	PRON
easat-5693	539	1	[	[	X
easat-5693	539	2	41	41	NUM
easat-5693	539	3	]	]	PUNCT
easat-5693	539	4	acfe	acfe	NOUN
easat-5693	539	5	,	,	PUNCT
easat-5693	539	6	"	"	PUNCT
easat-5693	539	7	fraud	fraud	NOUN
easat-5693	539	8	examiners	examiner	NOUN
easat-5693	539	9	manual	manual	NOUN
easat-5693	539	10	,	,	PUNCT
easat-5693	539	11	"	"	PUNCT
easat-5693	539	12	2022a	2022a	NUM
easat-5693	539	13	.	.	PUNCT
easat-5693	540	1	[	[	X
easat-5693	540	2	42	42	NUM
easat-5693	540	3	]	]	X
easat-5693	540	4	j.	j.	PROPN
easat-5693	540	5	tian	tian	PROPN
easat-5693	540	6	and	and	CCONJ
easat-5693	540	7	h.	h.	PROPN
easat-5693	540	8	sun	sun	PROPN
easat-5693	540	9	,	,	PUNCT
easat-5693	540	10	"	"	PUNCT
easat-5693	540	11	corporate	corporate	ADJ
easat-5693	540	12	financialization	financialization	NOUN
easat-5693	540	13	,	,	PUNCT
easat-5693	540	14	internal	internal	ADJ
easat-5693	540	15	control	control	NOUN
easat-5693	540	16	and	and	CCONJ
easat-5693	540	17	financial	financial	ADJ
easat-5693	540	18	fraud	fraud	NOUN
easat-5693	540	19	,	,	PUNCT
easat-5693	540	20	"	"	PUNCT
easat-5693	540	21	finance	finance	NOUN
easat-5693	540	22	research	research	NOUN
easat-5693	540	23	letters	letter	NOUN
easat-5693	540	24	,	,	PUNCT
easat-5693	540	25	vol	vol	NOUN
easat-5693	540	26	.	.	PROPN
easat-5693	540	27	56	56	NUM
easat-5693	540	28	,	,	PUNCT
easat-5693	540	29	p.	p.	NOUN
easat-5693	540	30	104046	104046	NUM
easat-5693	540	31	,	,	PUNCT
easat-5693	540	32	2023	2023	NUM
easat-5693	540	33	.	.	PUNCT
easat-5693	541	1	[	[	X
easat-5693	541	2	43	43	NUM
easat-5693	541	3	]	]	X
easat-5693	541	4	c.	c.	PROPN
easat-5693	541	5	a.	a.	PROPN
easat-5693	541	6	cassell	cassell	PROPN
easat-5693	541	7	,	,	PUNCT
easat-5693	541	8	j.	j.	PROPN
easat-5693	541	9	c.	c.	PROPN
easat-5693	541	10	hansen	hansen	PROPN
easat-5693	541	11	,	,	PUNCT
easat-5693	541	12	l.	l.	PROPN
easat-5693	541	13	a.	a.	PROPN
easat-5693	541	14	myers	myers	PROPN
easat-5693	541	15	,	,	PUNCT
easat-5693	541	16	and	and	CCONJ
easat-5693	541	17	t.	t.	PROPN
easat-5693	541	18	a.	a.	PROPN
easat-5693	541	19	seidel	seidel	PROPN
easat-5693	541	20	,	,	PUNCT
easat-5693	541	21	"	"	PUNCT
easat-5693	541	22	does	do	AUX
easat-5693	541	23	the	the	DET
easat-5693	541	24	timing	timing	NOUN
easat-5693	541	25	of	of	ADP
easat-5693	541	26	auditor	auditor	NOUN
easat-5693	541	27	changes	change	NOUN
easat-5693	541	28	affect	affect	VERB
easat-5693	541	29	audit	audit	NOUN
easat-5693	541	30	quality	quality	NOUN
easat-5693	541	31	?	?	PUNCT
easat-5693	542	1	evidence	evidence	NOUN
easat-5693	542	2	from	from	ADP
easat-5693	542	3	the	the	DET
easat-5693	542	4	initial	initial	ADJ
easat-5693	542	5	year	year	NOUN
easat-5693	542	6	of	of	ADP
easat-5693	542	7	the	the	DET
easat-5693	542	8	audit	audit	NOUN
easat-5693	542	9	engagement	engagement	NOUN
easat-5693	542	10	,	,	PUNCT
easat-5693	542	11	"	"	PUNCT
easat-5693	542	12	journal	journal	NOUN
easat-5693	542	13	of	of	ADP
easat-5693	542	14	accounting	accounting	NOUN
easat-5693	542	15	,	,	PUNCT
easat-5693	542	16	auditing	auditing	NOUN
easat-5693	542	17	&	&	CCONJ
easat-5693	542	18	finance	finance	NOUN
easat-5693	542	19	,	,	PUNCT
easat-5693	542	20	vol	vol	NOUN
easat-5693	542	21	.	.	PROPN
easat-5693	542	22	35	35	NUM
easat-5693	542	23	,	,	PUNCT
easat-5693	542	24	no	no	INTJ
easat-5693	542	25	.	.	NOUN
easat-5693	542	26	2	2	NUM
easat-5693	542	27	,	,	PUNCT
easat-5693	542	28	pp	pp	ADJ
easat-5693	542	29	.	.	PUNCT
easat-5693	543	1	263	263	NUM
easat-5693	543	2	-	-	SYM
easat-5693	543	3	289	289	NUM
easat-5693	543	4	,	,	PUNCT
easat-5693	543	5	2020	2020	NUM
easat-5693	543	6	.	.	PUNCT
easat-5693	544	1	https://doi.org/10.1177/0148558x17726241	https://doi.org/10.1177/0148558x17726241	PRON
easat-5693	545	1	[	[	X
easat-5693	545	2	44	44	NUM
easat-5693	545	3	]	]	PUNCT
easat-5693	545	4	j.	j.	PROPN
easat-5693	545	5	a.	a.	PROPN
easat-5693	545	6	hall	hall	PROPN
easat-5693	545	7	and	and	CCONJ
easat-5693	545	8	s.	s.	PROPN
easat-5693	545	9	tommie	tommie	PROPN
easat-5693	545	10	,	,	PUNCT
easat-5693	545	11	information	information	NOUN
easat-5693	545	12	technology	technology	NOUN
easat-5693	545	13	auditing	auditing	NOUN
easat-5693	545	14	and	and	CCONJ
easat-5693	545	15	assurance	assurance	NOUN
easat-5693	545	16	.	.	PUNCT
easat-5693	546	1	singapore	singapore	PROPN
easat-5693	546	2	:	:	PUNCT
easat-5693	547	1	cengage	cengage	PROPN
easat-5693	547	2	learning	learning	PROPN
easat-5693	547	3	asia	asia	PROPN
easat-5693	547	4	pte	pte	PROPN
easat-5693	547	5	ltd	ltd	PROPN
easat-5693	547	6	,	,	PUNCT
easat-5693	547	7	2017	2017	NUM
easat-5693	547	8	.	.	PUNCT
easat-5693	548	1	[	[	X
easat-5693	548	2	45	45	NUM
easat-5693	548	3	]	]	X
easat-5693	548	4	h.	h.	PROPN
easat-5693	548	5	mahmudah	mahmudah	PROPN
easat-5693	548	6	,	,	PUNCT
easat-5693	548	7	the	the	DET
easat-5693	548	8	effect	effect	NOUN
easat-5693	548	9	of	of	ADP
easat-5693	548	10	internal	internal	ADJ
easat-5693	548	11	control	control	NOUN
easat-5693	548	12	systems	system	NOUN
easat-5693	548	13	,	,	PUNCT
easat-5693	548	14	management	management	NOUN
easat-5693	548	15	support	support	NOUN
easat-5693	548	16	,	,	PUNCT
easat-5693	548	17	and	and	CCONJ
easat-5693	548	18	audit	audit	NOUN
easat-5693	548	19	professionalism	professionalism	NOUN
easat-5693	548	20	on	on	ADP
easat-5693	548	21	the	the	DET
easat-5693	548	22	effectiveness	effectiveness	NOUN
easat-5693	548	23	of	of	ADP
easat-5693	548	24	local	local	ADJ
easat-5693	548	25	government	government	NOUN
easat-5693	548	26	internal	internal	ADJ
easat-5693	548	27	audits	audits	NOUN
easat-5693	548	28	.	.	PUNCT
easat-5693	549	1	yogyakarta	yogyakarta	PROPN
easat-5693	549	2	:	:	PUNCT
easat-5693	550	1	gadjah	gadjah	PROPN
easat-5693	550	2	mada	mada	PROPN
easat-5693	550	3	university	university	PROPN
easat-5693	550	4	,	,	PUNCT
easat-5693	550	5	2014	2014	NUM
easat-5693	550	6	.	.	PUNCT
easat-5693	551	1	https://doi.org/10.1108/ajar-04-2023-0112	https://doi.org/10.1108/ajar-04-2023-0112	NOUN
easat-5693	551	2	https://doi.org/10.1111/j.1835-2561.2010.00092.x	https://doi.org/10.1111/j.1835-2561.2010.00092.x	PROPN
easat-5693	551	3	https://doi.org/10.1108/maj-12-2020-2929	https://doi.org/10.1108/maj-12-2020-2929	NOUN
easat-5693	551	4	https://doi.org/10.5539/ijbm.v11n11p184	https://doi.org/10.5539/ijbm.v11n11p184	PRON
easat-5693	551	5	https://doi.org/10.31920/1750-4562/2021/v16n2a3	https://doi.org/10.31920/1750-4562/2021/v16n2a3	VERB
easat-5693	552	1	https://doi.org/10.3390/ijfs10020037	https://doi.org/10.3390/ijfs10020037	PROPN
easat-5693	552	2	https://doi.org/10.1108/02686900710750757	https://doi.org/10.1108/02686900710750757	VERB
easat-5693	552	3	https://doi.org/10.1111/ijau.12342	https://doi.org/10.1111/ijau.12342	NOUN
easat-5693	552	4	https://doi.org/10.32602/jafas.2022.033	https://doi.org/10.32602/jafas.2022.033	PROPN
easat-5693	552	5	https://doi.org/10.21512/bbr.v7i1.1455	https://doi.org/10.21512/bbr.v7i1.1455	PROPN
easat-5693	552	6	https://doi.org/10.1177/0148558x17726241	https://doi.org/10.1177/0148558x17726241	PROPN
easat-5693	552	7	1842	1842	NUM
easat-5693	552	8	edelweiss	edelweiss	PROPN
easat-5693	552	9	applied	apply	VERB
easat-5693	552	10	science	science	NOUN
easat-5693	552	11	and	and	CCONJ
easat-5693	552	12	technology	technology	NOUN
easat-5693	552	13	issn	issn	PROPN
easat-5693	552	14	:	:	PUNCT
easat-5693	552	15	2576	2576	NUM
easat-5693	552	16	-	-	SYM
easat-5693	552	17	8484	8484	NUM
easat-5693	552	18	vol	vol	NOUN
easat-5693	552	19	.	.	PROPN
easat-5693	553	1	9	9	NUM
easat-5693	553	2	,	,	PUNCT
easat-5693	553	3	no	no	INTJ
easat-5693	553	4	.	.	NOUN
easat-5693	554	1	3	3	NUM
easat-5693	554	2	:	:	SYM
easat-5693	554	3	1819	1819	NUM
easat-5693	554	4	-	-	SYM
easat-5693	554	5	1842	1842	NUM
easat-5693	554	6	,	,	PUNCT
easat-5693	554	7	2025	2025	NUM
easat-5693	554	8	doi	doi	NOUN
easat-5693	554	9	:	:	PUNCT
easat-5693	554	10	10.55214/25768484.v9i3.5693	10.55214/25768484.v9i3.5693	NUM
easat-5693	554	11	©	©	PROPN
easat-5693	554	12	2025	2025	NUM
easat-5693	554	13	by	by	ADP
easat-5693	554	14	the	the	DET
easat-5693	554	15	authors	author	NOUN
easat-5693	554	16	;	;	PUNCT
easat-5693	554	17	licensee	licensee	PROPN
easat-5693	554	18	learning	learning	NOUN
easat-5693	554	19	gate	gate	NOUN
easat-5693	555	1	[	[	X
easat-5693	555	2	46	46	NUM
easat-5693	555	3	]	]	PUNCT
easat-5693	555	4	r.	r.	PROPN
easat-5693	555	5	banjarnahor	banjarnahor	PROPN
easat-5693	555	6	,	,	PUNCT
easat-5693	555	7	l.	l.	PROPN
easat-5693	555	8	s.	s.	PROPN
easat-5693	555	9	andayani	andayani	PROPN
easat-5693	555	10	,	,	PUNCT
easat-5693	555	11	and	and	CCONJ
easat-5693	555	12	d.	d.	PROPN
easat-5693	555	13	aulia	aulia	PROPN
easat-5693	555	14	,	,	PUNCT
easat-5693	555	15	"	"	PUNCT
easat-5693	555	16	factors	factor	NOUN
easat-5693	555	17	influencing	influence	VERB
easat-5693	555	18	the	the	DET
easat-5693	555	19	health	health	NOUN
easat-5693	555	20	service	service	NOUN
easat-5693	555	21	center	center	NOUN
easat-5693	555	22	application	application	NOUN
easat-5693	555	23	for	for	ADP
easat-5693	555	24	hypertension	hypertension	NOUN
easat-5693	555	25	patients	patient	NOUN
easat-5693	555	26	in	in	ADP
easat-5693	555	27	humbang	humbang	PROPN
easat-5693	555	28	hasundutan	hasundutan	PROPN
easat-5693	555	29	regency	regency	PROPN
easat-5693	555	30	,	,	PUNCT
easat-5693	555	31	"	"	PUNCT
easat-5693	555	32	randwick	randwick	PROPN
easat-5693	555	33	international	international	ADJ
easat-5693	555	34	of	of	ADP
easat-5693	555	35	social	social	ADJ
easat-5693	555	36	science	science	NOUN
easat-5693	555	37	journal	journal	NOUN
easat-5693	555	38	,	,	PUNCT
easat-5693	555	39	vol	vol	NOUN
easat-5693	555	40	.	.	PROPN
easat-5693	555	41	4	4	NUM
easat-5693	555	42	,	,	PUNCT
easat-5693	555	43	no	no	INTJ
easat-5693	555	44	.	.	NOUN
easat-5693	555	45	2	2	NUM
easat-5693	555	46	,	,	PUNCT
easat-5693	555	47	pp	pp	ADJ
easat-5693	555	48	.	.	PUNCT
easat-5693	556	1	395	395	NUM
easat-5693	556	2	-	-	SYM
easat-5693	556	3	404	404	NUM
easat-5693	556	4	,	,	PUNCT
easat-5693	556	5	2023	2023	NUM
easat-5693	556	6	.	.	PUNCT
easat-5693	557	1	[	[	X
easat-5693	557	2	47	47	NUM
easat-5693	557	3	]	]	PUNCT
easat-5693	557	4	j.	j.	PROPN
easat-5693	557	5	f.	f.	PROPN
easat-5693	557	6	hair	hair	PROPN
easat-5693	557	7	,	,	PUNCT
easat-5693	557	8	g.	g.	PROPN
easat-5693	557	9	tomas	tomas	PROPN
easat-5693	557	10	,	,	PUNCT
easat-5693	557	11	c.	c.	PROPN
easat-5693	557	12	m.	m.	PROPN
easat-5693	557	13	hult	hult	PROPN
easat-5693	557	14	,	,	PUNCT
easat-5693	557	15	m.	m.	NOUN
easat-5693	557	16	ringle	ringle	PROPN
easat-5693	557	17	,	,	PUNCT
easat-5693	557	18	and	and	CCONJ
easat-5693	557	19	s.	s.	PROPN
easat-5693	557	20	marko	marko	PROPN
easat-5693	557	21	,	,	PUNCT
easat-5693	557	22	a	a	DET
easat-5693	557	23	primer	primer	NOUN
easat-5693	557	24	on	on	ADP
easat-5693	557	25	partial	partial	ADJ
easat-5693	557	26	least	least	ADJ
easat-5693	557	27	squares	square	NOUN
easat-5693	557	28	structural	structural	ADJ
easat-5693	557	29	equation	equation	NOUN
easat-5693	557	30	modeling	modeling	NOUN
easat-5693	557	31	(	(	PUNCT
easat-5693	557	32	pls	pls	INTJ
easat-5693	557	33	-	-	PUNCT
easat-5693	557	34	sem	sem	NOUN
easat-5693	557	35	)	)	PUNCT
easat-5693	557	36	.	.	PUNCT
easat-5693	558	1	thousand	thousand	NUM
easat-5693	558	2	oaks	oak	NOUN
easat-5693	558	3	,	,	PUNCT
easat-5693	558	4	california	california	PROPN
easat-5693	558	5	:	:	PUNCT
easat-5693	558	6	sage	sage	NOUN
easat-5693	558	7	publications	publication	NOUN
easat-5693	558	8	,	,	PUNCT
easat-5693	558	9	2022	2022	NUM
easat-5693	558	10	.	.	PUNCT
easat-5693	559	1	[	[	X
easat-5693	559	2	48	48	NUM
easat-5693	559	3	]	]	PUNCT
easat-5693	559	4	s.	s.	PROPN
easat-5693	559	5	yamin	yamin	PROPN
easat-5693	559	6	,	,	PUNCT
easat-5693	559	7	smartpls	smartpls	PROPN
easat-5693	559	8	3	3	NUM
easat-5693	559	9	smartpls4	smartpls4	PROPN
easat-5693	559	10	amos	amos	PROPN
easat-5693	559	11	stata	stata	PROPN
easat-5693	559	12	statistical	statistical	ADJ
easat-5693	559	13	data	datum	NOUN
easat-5693	559	14	processing	processing	NOUN
easat-5693	559	15	,	,	PUNCT
easat-5693	559	16	3rd	3rd	ADJ
easat-5693	559	17	ed	ed	NOUN
easat-5693	559	18	.	.	PUNCT
easat-5693	560	1	bekasi	bekasi	PROPN
easat-5693	560	2	:	:	PUNCT
easat-5693	560	3	dewangga	dewangga	PROPN
easat-5693	560	4	energi	energi	PROPN
easat-5693	560	5	international	international	PROPN
easat-5693	560	6	publisher	publisher	NOUN
easat-5693	560	7	,	,	PUNCT
easat-5693	560	8	2023	2023	NUM
easat-5693	560	9	.	.	PUNCT
easat-5693	561	1	[	[	X
easat-5693	561	2	49	49	NUM
easat-5693	561	3	]	]	PUNCT
easat-5693	561	4	j.	j.	PROPN
easat-5693	561	5	f.	f.	PROPN
easat-5693	561	6	hair	hair	PROPN
easat-5693	561	7	,	,	PUNCT
easat-5693	561	8	m.	m.	NOUN
easat-5693	561	9	hult	hult	PROPN
easat-5693	561	10	,	,	PUNCT
easat-5693	561	11	m.	m.	PROPN
easat-5693	561	12	r.	r.	PROPN
easat-5693	561	13	christian	christian	PROPN
easat-5693	561	14	,	,	PUNCT
easat-5693	561	15	p.	p.	PROPN
easat-5693	561	16	d.	d.	PROPN
easat-5693	561	17	nicholas	nicholas	PROPN
easat-5693	561	18	,	,	PUNCT
easat-5693	561	19	and	and	CCONJ
easat-5693	561	20	s.	s.	PROPN
easat-5693	561	21	marko	marko	PROPN
easat-5693	561	22	,	,	PUNCT
easat-5693	561	23	partial	partial	ADJ
easat-5693	561	24	least	least	ADJ
easat-5693	561	25	squares	square	VERB
easat-5693	561	26	structural	structural	ADJ
easat-5693	561	27	equation	equation	NOUN
easat-5693	561	28	modeling	modeling	NOUN
easat-5693	561	29	(	(	PUNCT
easat-5693	561	30	pls	pls	INTJ
easat-5693	561	31	-	-	PUNCT
easat-5693	561	32	sem	sem	NOUN
easat-5693	561	33	):	):	PUNCT
easat-5693	561	34	a	a	DET
easat-5693	561	35	workbook	workbook	NOUN
easat-5693	561	36	.	.	PUNCT
easat-5693	562	1	switzerland	switzerland	NOUN
easat-5693	562	2	:	:	PUNCT
easat-5693	562	3	springer	springer	NOUN
easat-5693	562	4	,	,	PUNCT
easat-5693	562	5	2021	2021	NUM
easat-5693	562	6	.	.	PUNCT
easat-5693	563	1	[	[	X
easat-5693	563	2	50	50	NUM
easat-5693	563	3	]	]	PUNCT
easat-5693	563	4	w.	w.	PROPN
easat-5693	563	5	w.	w.	PROPN
easat-5693	563	6	chin	chin	PROPN
easat-5693	563	7	,	,	PUNCT
easat-5693	563	8	the	the	DET
easat-5693	563	9	partial	partial	ADJ
easat-5693	563	10	least	least	ADJ
easat-5693	563	11	squares	square	NOUN
easat-5693	563	12	approach	approach	VERB
easat-5693	563	13	to	to	ADP
easat-5693	563	14	structural	structural	ADJ
easat-5693	563	15	equation	equation	NOUN
easat-5693	563	16	modeling	modeling	NOUN
easat-5693	563	17	.	.	PUNCT
easat-5693	564	1	london	london	PROPN
easat-5693	564	2	:	:	PUNCT
easat-5693	564	3	lawrence	lawrence	PROPN
easat-5693	564	4	erlbaum	erlbaum	PROPN
easat-5693	564	5	associates	associates	PROPN
easat-5693	564	6	publisher	publisher	NOUN
easat-5693	564	7	,	,	PUNCT
easat-5693	564	8	1998	1998	NUM
easat-5693	564	9	.	.	PUNCT
easat-5693	565	1	[	[	X
easat-5693	565	2	51	51	NUM
easat-5693	565	3	]	]	PUNCT
easat-5693	565	4	j.	j.	PROPN
easat-5693	565	5	f.	f.	PROPN
easat-5693	565	6	hair	hair	PROPN
easat-5693	565	7	,	,	PUNCT
easat-5693	565	8	j.	j.	PROPN
easat-5693	565	9	j.	j.	PROPN
easat-5693	565	10	risher	risher	PROPN
easat-5693	565	11	,	,	PUNCT
easat-5693	565	12	m.	m.	NOUN
easat-5693	565	13	sarstedt	sarstedt	NOUN
easat-5693	565	14	,	,	PUNCT
easat-5693	565	15	and	and	CCONJ
easat-5693	565	16	c.	c.	PROPN
easat-5693	565	17	m.	m.	PROPN
easat-5693	565	18	ringle	ringle	PROPN
easat-5693	565	19	,	,	PUNCT
easat-5693	565	20	"	"	PUNCT
easat-5693	565	21	when	when	SCONJ
easat-5693	565	22	to	to	PART
easat-5693	565	23	use	use	VERB
easat-5693	565	24	and	and	CCONJ
easat-5693	565	25	how	how	SCONJ
easat-5693	565	26	to	to	PART
easat-5693	565	27	report	report	VERB
easat-5693	565	28	the	the	DET
easat-5693	565	29	results	result	NOUN
easat-5693	565	30	of	of	ADP
easat-5693	565	31	pls	pls	NOUN
easat-5693	565	32	-	-	PUNCT
easat-5693	565	33	sem	sem	NOUN
easat-5693	565	34	,	,	PUNCT
easat-5693	565	35	"	"	PUNCT
easat-5693	565	36	european	european	PROPN
easat-5693	565	37	business	business	PROPN
easat-5693	565	38	review	review	PROPN
easat-5693	565	39	,	,	PUNCT
easat-5693	565	40	vol	vol	NOUN
easat-5693	565	41	.	.	PROPN
easat-5693	566	1	31	31	NUM
easat-5693	566	2	,	,	PUNCT
easat-5693	566	3	no	no	INTJ
easat-5693	566	4	.	.	NOUN
easat-5693	566	5	1	1	NUM
easat-5693	566	6	,	,	PUNCT
easat-5693	566	7	pp	pp	ADJ
easat-5693	566	8	.	.	PUNCT
easat-5693	567	1	2	2	NUM
easat-5693	567	2	-	-	SYM
easat-5693	567	3	24	24	NUM
easat-5693	567	4	,	,	PUNCT
easat-5693	567	5	2019	2019	NUM
easat-5693	567	6	.	.	PUNCT
easat-5693	568	1	[	[	X
easat-5693	568	2	52	52	NUM
easat-5693	568	3	]	]	PUNCT
easat-5693	568	4	b.	b.	PROPN
easat-5693	568	5	simamora	simamora	PROPN
easat-5693	568	6	,	,	PUNCT
easat-5693	568	7	consumer	consumer	NOUN
easat-5693	568	8	behavior	behavior	NOUN
easat-5693	568	9	research	research	NOUN
easat-5693	568	10	guide	guide	NOUN
easat-5693	568	11	.	.	PUNCT
easat-5693	569	1	gramedia	gramedia	NOUN
easat-5693	569	2	pustaka	pustaka	ADJ
easat-5693	569	3	utama	utama	PROPN
easat-5693	569	4	,	,	PUNCT
easat-5693	569	5	2002	2002	NUM
easat-5693	569	6	.	.	PUNCT