id	sid	tid	token	lemma	pos
easat-5885	1	1	edelweiss	edelweiss	PROPN
easat-5885	1	2	applied	apply	VERB
easat-5885	1	3	science	science	NOUN
easat-5885	1	4	and	and	CCONJ
easat-5885	1	5	technology	technology	NOUN
easat-5885	1	6	issn	issn	PROPN
easat-5885	1	7	:	:	PUNCT
easat-5885	1	8	2576	2576	NUM
easat-5885	1	9	-	-	SYM
easat-5885	1	10	8484	8484	NUM
easat-5885	1	11	vol	vol	NOUN
easat-5885	1	12	.	.	PROPN
easat-5885	2	1	9	9	NUM
easat-5885	2	2	,	,	PUNCT
easat-5885	2	3	no	no	INTJ
easat-5885	2	4	.	.	NOUN
easat-5885	2	5	3	3	NUM
easat-5885	2	6	,	,	PUNCT
easat-5885	2	7	2891	2891	NUM
easat-5885	2	8	-	-	SYM
easat-5885	2	9	2901	2901	NUM
easat-5885	2	10	2025	2025	NUM
easat-5885	2	11	publisher	publisher	NOUN
easat-5885	2	12	:	:	PUNCT
easat-5885	2	13	learning	learn	VERB
easat-5885	2	14	gate	gate	NOUN
easat-5885	2	15	doi	doi	PROPN
easat-5885	2	16	:	:	PUNCT
easat-5885	2	17	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	2	18	©	©	PROPN
easat-5885	2	19	2025	2025	NUM
easat-5885	2	20	by	by	ADP
easat-5885	2	21	the	the	DET
easat-5885	2	22	authors	author	NOUN
easat-5885	2	23	;	;	PUNCT
easat-5885	2	24	licensee	licensee	PROPN
easat-5885	2	25	learning	learning	NOUN
easat-5885	2	26	gate	gate	NOUN
easat-5885	3	1	©	©	PROPN
easat-5885	3	2	2025	2025	NUM
easat-5885	3	3	by	by	ADP
easat-5885	3	4	the	the	DET
easat-5885	3	5	authors	author	NOUN
easat-5885	3	6	;	;	PUNCT
easat-5885	3	7	licensee	licensee	PROPN
easat-5885	3	8	learning	learning	NOUN
easat-5885	3	9	gate	gate	NOUN
easat-5885	3	10	history	history	NOUN
easat-5885	3	11	:	:	PUNCT
easat-5885	3	12	received	receive	VERB
easat-5885	3	13	:	:	PUNCT
easat-5885	3	14	27	27	NUM
easat-5885	3	15	january	january	NOUN
easat-5885	3	16	2025	2025	NUM
easat-5885	3	17	;	;	PUNCT
easat-5885	3	18	revised	revise	VERB
easat-5885	3	19	:	:	PUNCT
easat-5885	3	20	14	14	NUM
easat-5885	3	21	march	march	NOUN
easat-5885	3	22	2025	2025	NUM
easat-5885	3	23	;	;	PUNCT
easat-5885	3	24	accepted	accept	VERB
easat-5885	3	25	:	:	PUNCT
easat-5885	3	26	19	19	NUM
easat-5885	3	27	march	march	NOUN
easat-5885	3	28	2025	2025	NUM
easat-5885	3	29	;	;	PUNCT
easat-5885	3	30	published	publish	VERB
easat-5885	3	31	:	:	PUNCT
easat-5885	3	32	29	29	NUM
easat-5885	3	33	march	march	NOUN
easat-5885	3	34	2025	2025	NUM
easat-5885	3	35	*	*	PUNCT
easat-5885	3	36	correspondence	correspondence	NOUN
easat-5885	3	37	:	:	PUNCT
easat-5885	3	38	duyenktvinhuni@gmail.com	duyenktvinhuni@gmail.com	X
easat-5885	4	1	the	the	DET
easat-5885	4	2	relationship	relationship	NOUN
easat-5885	4	3	between	between	ADP
easat-5885	4	4	organizational	organizational	ADJ
easat-5885	4	5	culture	culture	NOUN
easat-5885	4	6	,	,	PUNCT
easat-5885	4	7	information	information	NOUN
easat-5885	4	8	technology	technology	NOUN
easat-5885	4	9	,	,	PUNCT
easat-5885	4	10	and	and	CCONJ
easat-5885	4	11	the	the	DET
easat-5885	4	12	effectiveness	effectiveness	NOUN
easat-5885	4	13	of	of	ADP
easat-5885	4	14	internal	internal	ADJ
easat-5885	4	15	auditing	auditing	NOUN
easat-5885	4	16	:	:	PUNCT
easat-5885	4	17	a	a	DET
easat-5885	4	18	study	study	NOUN
easat-5885	4	19	in	in	ADP
easat-5885	4	20	vietnam	vietnam	PROPN
easat-5885	4	21	nguyen	nguyen	PROPN
easat-5885	4	22	thi	thi	AUX
easat-5885	4	23	que1	que1	PROPN
easat-5885	4	24	,	,	PUNCT
easat-5885	4	25	nguyen	nguyen	PROPN
easat-5885	4	26	thi	thi	PART
easat-5885	4	27	hanh	hanh	VERB
easat-5885	4	28	duyen2	duyen2	NOUN
easat-5885	4	29	*	*	NUM
easat-5885	4	30	,	,	PUNCT
easat-5885	4	31	tran	tran	PROPN
easat-5885	4	32	thi	thi	VERB
easat-5885	4	33	thu	thu	PROPN
easat-5885	4	34	thuy3	thuy3	PROPN
easat-5885	4	35	,	,	PUNCT
easat-5885	4	36	dang	dang	INTJ
easat-5885	4	37	thi	thi	AUX
easat-5885	4	38	bac4	bac4	PROPN
easat-5885	4	39	1school	1school	NUM
easat-5885	4	40	of	of	ADP
easat-5885	4	41	economics	economic	NOUN
easat-5885	4	42	,	,	PUNCT
easat-5885	4	43	hanoi	hanoi	PROPN
easat-5885	4	44	university	university	PROPN
easat-5885	4	45	of	of	ADP
easat-5885	4	46	industry	industry	NOUN
easat-5885	4	47	,	,	PUNCT
easat-5885	4	48	vietnam	vietnam	PROPN
easat-5885	4	49	;	;	PUNCT
easat-5885	4	50	nguyenthique@haui.edu.vn	nguyenthique@haui.edu.vn	NOUN
easat-5885	4	51	(	(	PUNCT
easat-5885	4	52	n.t.q	n.t.q	PROPN
easat-5885	4	53	.	.	PUNCT
easat-5885	4	54	)	)	PUNCT
easat-5885	5	1	2college	2college	PROPN
easat-5885	5	2	of	of	ADP
easat-5885	5	3	economics	economics	PROPN
easat-5885	5	4	,	,	PUNCT
easat-5885	5	5	vinh	vinh	PROPN
easat-5885	5	6	university	university	PROPN
easat-5885	5	7	,	,	PUNCT
easat-5885	5	8	vietnam	vietnam	PROPN
easat-5885	5	9	;	;	PUNCT
easat-5885	5	10	duyenktvinhuni@gmail.com	duyenktvinhuni@gmail.com	X
easat-5885	5	11	(	(	PUNCT
easat-5885	5	12	n.t.d	n.t.d	ADJ
easat-5885	5	13	.	.	PUNCT
easat-5885	5	14	)	)	PUNCT
easat-5885	6	1	3university	3university	NUM
easat-5885	6	2	of	of	ADP
easat-5885	6	3	labour	labour	NOUN
easat-5885	6	4	and	and	CCONJ
easat-5885	6	5	social	social	ADJ
easat-5885	6	6	affairs	affair	NOUN
easat-5885	6	7	,	,	PUNCT
easat-5885	6	8	vietnam	vietnam	PROPN
easat-5885	6	9	;	;	PUNCT
easat-5885	6	10	violetsdoll@yahoo.com	violetsdoll@yahoo.com	PROPN
easat-5885	6	11	(	(	PUNCT
easat-5885	6	12	t.t.t.t	t.t.t.t	PROPN
easat-5885	6	13	.	.	PUNCT
easat-5885	6	14	)	)	PUNCT
easat-5885	6	15	.	.	PUNCT
easat-5885	7	1	4hanoi	4hanoi	NUM
easat-5885	7	2	university	university	NOUN
easat-5885	7	3	of	of	ADP
easat-5885	7	4	business	business	NOUN
easat-5885	7	5	and	and	CCONJ
easat-5885	7	6	technology	technology	NOUN
easat-5885	7	7	,	,	PUNCT
easat-5885	7	8	vietnam	vietnam	PROPN
easat-5885	7	9	;	;	PUNCT
easat-5885	7	10	dangthihoaibac@yahoo.com.vn	dangthihoaibac@yahoo.com.vn	NOUN
easat-5885	7	11	(	(	PUNCT
easat-5885	7	12	d.t.b	d.t.b	NOUN
easat-5885	7	13	.	.	PUNCT
easat-5885	7	14	)	)	PUNCT
easat-5885	8	1	abstract	abstract	NOUN
easat-5885	8	2	:	:	PUNCT
easat-5885	8	3	in	in	ADP
easat-5885	8	4	the	the	DET
easat-5885	8	5	modern	modern	ADJ
easat-5885	8	6	business	business	NOUN
easat-5885	8	7	context	context	NOUN
easat-5885	8	8	,	,	PUNCT
easat-5885	8	9	organizational	organizational	ADJ
easat-5885	8	10	culture	culture	NOUN
easat-5885	8	11	,	,	PUNCT
easat-5885	8	12	information	information	NOUN
easat-5885	8	13	technology	technology	NOUN
easat-5885	8	14	,	,	PUNCT
easat-5885	8	15	and	and	CCONJ
easat-5885	8	16	the	the	DET
easat-5885	8	17	effectiveness	effectiveness	NOUN
easat-5885	8	18	of	of	ADP
easat-5885	8	19	internal	internal	ADJ
easat-5885	8	20	auditing	auditing	NOUN
easat-5885	8	21	are	be	AUX
easat-5885	8	22	closely	closely	ADV
easat-5885	8	23	interconnected	interconnected	ADJ
easat-5885	8	24	and	and	CCONJ
easat-5885	8	25	mutually	mutually	ADV
easat-5885	8	26	influential	influential	ADJ
easat-5885	8	27	.	.	PUNCT
easat-5885	9	1	a	a	DET
easat-5885	9	2	transparent	transparent	ADJ
easat-5885	9	3	and	and	CCONJ
easat-5885	9	4	innovation	innovation	NOUN
easat-5885	9	5	-	-	PUNCT
easat-5885	9	6	driven	drive	VERB
easat-5885	9	7	corporate	corporate	ADJ
easat-5885	9	8	environment	environment	NOUN
easat-5885	9	9	enhances	enhance	VERB
easat-5885	9	10	the	the	DET
easat-5885	9	11	efficiency	efficiency	NOUN
easat-5885	9	12	of	of	ADP
easat-5885	9	13	internal	internal	ADJ
easat-5885	9	14	auditing	auditing	NOUN
easat-5885	9	15	.	.	PUNCT
easat-5885	10	1	at	at	ADP
easat-5885	10	2	the	the	DET
easat-5885	10	3	same	same	ADJ
easat-5885	10	4	time	time	NOUN
easat-5885	10	5	,	,	PUNCT
easat-5885	10	6	the	the	DET
easat-5885	10	7	application	application	NOUN
easat-5885	10	8	of	of	ADP
easat-5885	10	9	information	information	NOUN
easat-5885	10	10	technology	technology	NOUN
easat-5885	10	11	,	,	PUNCT
easat-5885	10	12	such	such	ADJ
easat-5885	10	13	as	as	ADP
easat-5885	10	14	process	process	NOUN
easat-5885	10	15	automation	automation	NOUN
easat-5885	10	16	and	and	CCONJ
easat-5885	10	17	data	datum	NOUN
easat-5885	10	18	analytics	analytic	NOUN
easat-5885	10	19	,	,	PUNCT
easat-5885	10	20	improves	improve	VERB
easat-5885	10	21	the	the	DET
easat-5885	10	22	accuracy	accuracy	NOUN
easat-5885	10	23	and	and	CCONJ
easat-5885	10	24	speed	speed	NOUN
easat-5885	10	25	of	of	ADP
easat-5885	10	26	audits	audits	NOUN
easat-5885	10	27	.	.	PUNCT
easat-5885	11	1	when	when	SCONJ
easat-5885	11	2	organizational	organizational	ADJ
easat-5885	11	3	culture	culture	NOUN
easat-5885	11	4	supports	support	VERB
easat-5885	11	5	auditing	auditing	NOUN
easat-5885	11	6	and	and	CCONJ
easat-5885	11	7	effectively	effectively	ADV
easat-5885	11	8	leverages	leverage	VERB
easat-5885	11	9	technology	technology	NOUN
easat-5885	11	10	,	,	PUNCT
easat-5885	11	11	internal	internal	ADJ
easat-5885	11	12	auditing	auditing	NOUN
easat-5885	11	13	not	not	PART
easat-5885	11	14	only	only	ADV
easat-5885	11	15	ensures	ensure	VERB
easat-5885	11	16	compliance	compliance	NOUN
easat-5885	11	17	but	but	CCONJ
easat-5885	11	18	also	also	ADV
easat-5885	11	19	contributes	contribute	VERB
easat-5885	11	20	to	to	ADP
easat-5885	11	21	better	well	ADJ
easat-5885	11	22	risk	risk	NOUN
easat-5885	11	23	management	management	NOUN
easat-5885	11	24	,	,	PUNCT
easat-5885	11	25	fostering	foster	VERB
easat-5885	11	26	sustainable	sustainable	ADJ
easat-5885	11	27	business	business	NOUN
easat-5885	11	28	growth	growth	NOUN
easat-5885	11	29	.	.	PUNCT
easat-5885	12	1	this	this	DET
easat-5885	12	2	study	study	NOUN
easat-5885	12	3	examines	examine	VERB
easat-5885	12	4	the	the	DET
easat-5885	12	5	relationship	relationship	NOUN
easat-5885	12	6	between	between	ADP
easat-5885	12	7	organizational	organizational	ADJ
easat-5885	12	8	culture	culture	NOUN
easat-5885	12	9	,	,	PUNCT
easat-5885	12	10	information	information	NOUN
easat-5885	12	11	technology	technology	NOUN
easat-5885	12	12	,	,	PUNCT
easat-5885	12	13	and	and	CCONJ
easat-5885	12	14	the	the	DET
easat-5885	12	15	effectiveness	effectiveness	NOUN
easat-5885	12	16	of	of	ADP
easat-5885	12	17	internal	internal	ADJ
easat-5885	12	18	auditing	auditing	NOUN
easat-5885	12	19	.	.	PUNCT
easat-5885	13	1	the	the	DET
easat-5885	13	2	research	research	NOUN
easat-5885	13	3	team	team	NOUN
easat-5885	13	4	employs	employ	VERB
easat-5885	13	5	a	a	DET
easat-5885	13	6	quantitative	quantitative	ADJ
easat-5885	13	7	approach	approach	NOUN
easat-5885	13	8	using	use	VERB
easat-5885	13	9	a	a	DET
easat-5885	13	10	likert	likert	ADJ
easat-5885	13	11	scale	scale	NOUN
easat-5885	13	12	ranging	range	VERB
easat-5885	13	13	from	from	ADP
easat-5885	13	14	1	1	NUM
easat-5885	13	15	to	to	ADP
easat-5885	13	16	5	5	NUM
easat-5885	13	17	and	and	CCONJ
easat-5885	13	18	spss	spss	PROPN
easat-5885	13	19	22	22	NUM
easat-5885	13	20	software	software	NOUN
easat-5885	13	21	,	,	PUNCT
easat-5885	13	22	based	base	VERB
easat-5885	13	23	on	on	ADP
easat-5885	13	24	data	datum	NOUN
easat-5885	13	25	collected	collect	VERB
easat-5885	13	26	from	from	ADP
easat-5885	13	27	156	156	NUM
easat-5885	13	28	internal	internal	ADJ
easat-5885	13	29	auditors	auditor	NOUN
easat-5885	13	30	in	in	ADP
easat-5885	13	31	vietnamese	vietnamese	ADJ
easat-5885	13	32	enterprises	enterprise	NOUN
easat-5885	13	33	.	.	PUNCT
easat-5885	14	1	the	the	DET
easat-5885	14	2	findings	finding	NOUN
easat-5885	14	3	indicate	indicate	VERB
easat-5885	14	4	that	that	SCONJ
easat-5885	14	5	the	the	DET
easat-5885	14	6	use	use	NOUN
easat-5885	14	7	of	of	ADP
easat-5885	14	8	information	information	NOUN
easat-5885	14	9	technology	technology	NOUN
easat-5885	14	10	is	be	AUX
easat-5885	14	11	crucial	crucial	ADJ
easat-5885	14	12	for	for	ADP
easat-5885	14	13	enhancing	enhance	VERB
easat-5885	14	14	the	the	DET
easat-5885	14	15	effectiveness	effectiveness	NOUN
easat-5885	14	16	of	of	ADP
easat-5885	14	17	internal	internal	ADJ
easat-5885	14	18	auditing	auditing	NOUN
easat-5885	14	19	.	.	PUNCT
easat-5885	15	1	furthermore	furthermore	ADV
easat-5885	15	2	,	,	PUNCT
easat-5885	15	3	organizational	organizational	ADJ
easat-5885	15	4	culture	culture	NOUN
easat-5885	15	5	plays	play	VERB
easat-5885	15	6	a	a	DET
easat-5885	15	7	vital	vital	ADJ
easat-5885	15	8	role	role	NOUN
easat-5885	15	9	as	as	ADP
easat-5885	15	10	a	a	DET
easat-5885	15	11	mediator	mediator	NOUN
easat-5885	15	12	in	in	ADP
easat-5885	15	13	the	the	DET
easat-5885	15	14	relationship	relationship	NOUN
easat-5885	15	15	between	between	ADP
easat-5885	15	16	information	information	NOUN
easat-5885	15	17	technology	technology	NOUN
easat-5885	15	18	and	and	CCONJ
easat-5885	15	19	the	the	DET
easat-5885	15	20	effectiveness	effectiveness	NOUN
easat-5885	15	21	of	of	ADP
easat-5885	15	22	internal	internal	ADJ
easat-5885	15	23	auditing	auditing	NOUN
easat-5885	15	24	.	.	PUNCT
easat-5885	16	1	keywords	keyword	NOUN
easat-5885	16	2	:	:	PUNCT
easat-5885	16	3	auditing	auditing	NOUN
easat-5885	16	4	,	,	PUNCT
easat-5885	16	5	accounting	accounting	NOUN
easat-5885	16	6	,	,	PUNCT
easat-5885	16	7	information	information	NOUN
easat-5885	16	8	technology	technology	NOUN
easat-5885	16	9	,	,	PUNCT
easat-5885	16	10	internal	internal	ADJ
easat-5885	16	11	audit	audit	NOUN
easat-5885	16	12	effectiveness	effectiveness	NOUN
easat-5885	16	13	,	,	PUNCT
easat-5885	16	14	organizational	organizational	ADJ
easat-5885	16	15	culture	culture	NOUN
easat-5885	16	16	.	.	PUNCT
easat-5885	17	1	1	1	X
easat-5885	17	2	.	.	X
easat-5885	17	3	introduction	introduction	NOUN
easat-5885	17	4	according	accord	VERB
easat-5885	17	5	to	to	ADP
easat-5885	17	6	the	the	DET
easat-5885	17	7	loft	loft	NOUN
easat-5885	17	8	,	,	PUNCT
easat-5885	17	9	et	et	PROPN
easat-5885	17	10	al	al	PROPN
easat-5885	17	11	.	.	PUNCT
easat-5885	18	1	[	[	X
easat-5885	18	2	1	1	NUM
easat-5885	18	3	]	]	PUNCT
easat-5885	18	4	.	.	PUNCT
easat-5885	19	1	information	information	NOUN
easat-5885	19	2	technology	technology	NOUN
easat-5885	19	3	(	(	PUNCT
easat-5885	19	4	it	it	PRON
easat-5885	19	5	)	)	PUNCT
easat-5885	19	6	brings	bring	VERB
easat-5885	19	7	potential	potential	ADJ
easat-5885	19	8	benefits	benefit	NOUN
easat-5885	19	9	in	in	ADP
easat-5885	19	10	terms	term	NOUN
easat-5885	19	11	of	of	ADP
easat-5885	19	12	effectiveness	effectiveness	NOUN
easat-5885	19	13	and	and	CCONJ
easat-5885	19	14	efficiency	efficiency	NOUN
easat-5885	19	15	to	to	ADP
easat-5885	19	16	the	the	DET
easat-5885	19	17	operations	operation	NOUN
easat-5885	19	18	of	of	ADP
easat-5885	19	19	an	an	DET
easat-5885	19	20	organization	organization	NOUN
easat-5885	19	21	because	because	SCONJ
easat-5885	19	22	it	it	PRON
easat-5885	19	23	enables	enable	VERB
easat-5885	19	24	an	an	DET
easat-5885	19	25	organization	organization	NOUN
easat-5885	19	26	to	to	PART
easat-5885	19	27	:	:	PUNCT
easat-5885	19	28	consistently	consistently	ADV
easat-5885	19	29	apply	apply	VERB
easat-5885	19	30	predefined	predefine	VERB
easat-5885	19	31	business	business	NOUN
easat-5885	19	32	rules	rule	NOUN
easat-5885	19	33	and	and	CCONJ
easat-5885	19	34	perform	perform	VERB
easat-5885	19	35	complex	complex	ADJ
easat-5885	19	36	calculations	calculation	NOUN
easat-5885	19	37	when	when	SCONJ
easat-5885	19	38	processing	process	VERB
easat-5885	19	39	large	large	ADJ
easat-5885	19	40	volumes	volume	NOUN
easat-5885	19	41	of	of	ADP
easat-5885	19	42	transactions	transaction	NOUN
easat-5885	19	43	or	or	CCONJ
easat-5885	19	44	data	datum	NOUN
easat-5885	19	45	.	.	PUNCT
easat-5885	20	1	enhance	enhance	VERB
easat-5885	20	2	the	the	DET
easat-5885	20	3	timeliness	timeliness	NOUN
easat-5885	20	4	,	,	PUNCT
easat-5885	20	5	availability	availability	NOUN
easat-5885	20	6	,	,	PUNCT
easat-5885	20	7	and	and	CCONJ
easat-5885	20	8	accuracy	accuracy	NOUN
easat-5885	20	9	of	of	ADP
easat-5885	20	10	information	information	NOUN
easat-5885	20	11	.	.	PUNCT
easat-5885	21	1	facilitate	facilitate	VERB
easat-5885	21	2	further	further	ADJ
easat-5885	21	3	analysis	analysis	NOUN
easat-5885	21	4	of	of	ADP
easat-5885	21	5	information	information	NOUN
easat-5885	21	6	.	.	PUNCT
easat-5885	22	1	improve	improve	VERB
easat-5885	22	2	the	the	DET
easat-5885	22	3	ability	ability	NOUN
easat-5885	22	4	to	to	PART
easat-5885	22	5	monitor	monitor	VERB
easat-5885	22	6	the	the	DET
easat-5885	22	7	execution	execution	NOUN
easat-5885	22	8	of	of	ADP
easat-5885	22	9	organizational	organizational	ADJ
easat-5885	22	10	activities	activity	NOUN
easat-5885	22	11	and	and	CCONJ
easat-5885	22	12	its	its	PRON
easat-5885	22	13	policies	policy	NOUN
easat-5885	22	14	and	and	CCONJ
easat-5885	22	15	procedures	procedure	NOUN
easat-5885	22	16	.	.	PUNCT
easat-5885	23	1	reduce	reduce	VERB
easat-5885	23	2	the	the	DET
easat-5885	23	3	risk	risk	NOUN
easat-5885	23	4	of	of	ADP
easat-5885	23	5	controls	control	NOUN
easat-5885	23	6	being	be	AUX
easat-5885	23	7	compromised	compromise	VERB
easat-5885	23	8	.	.	PUNCT
easat-5885	24	1	enhance	enhance	VERB
easat-5885	24	2	the	the	DET
easat-5885	24	3	ability	ability	NOUN
easat-5885	24	4	to	to	PART
easat-5885	24	5	achieve	achieve	VERB
easat-5885	24	6	effective	effective	ADJ
easat-5885	24	7	task	task	NOUN
easat-5885	24	8	segregation	segregation	NOUN
easat-5885	24	9	by	by	ADP
easat-5885	24	10	implementing	implement	VERB
easat-5885	24	11	security	security	NOUN
easat-5885	24	12	controls	control	NOUN
easat-5885	24	13	in	in	ADP
easat-5885	24	14	applications	application	NOUN
easat-5885	24	15	,	,	PUNCT
easat-5885	24	16	databases	database	NOUN
easat-5885	24	17	,	,	PUNCT
easat-5885	24	18	and	and	CCONJ
easat-5885	24	19	operating	operating	NOUN
easat-5885	24	20	systems	system	NOUN
easat-5885	24	21	.	.	PUNCT
easat-5885	25	1	a	a	DET
easat-5885	25	2	study	study	NOUN
easat-5885	25	3	by	by	ADP
easat-5885	25	4	mạnh	mạnh	NOUN
easat-5885	25	5	and	and	CCONJ
easat-5885	25	6	thị	thị	PROPN
easat-5885	26	1	[	[	X
easat-5885	26	2	2	2	NUM
easat-5885	26	3	]	]	PUNCT
easat-5885	26	4	suggests	suggest	VERB
easat-5885	26	5	that	that	SCONJ
easat-5885	26	6	information	information	NOUN
easat-5885	26	7	technology	technology	NOUN
easat-5885	26	8	plays	play	VERB
easat-5885	26	9	an	an	DET
easat-5885	26	10	important	important	ADJ
easat-5885	26	11	role	role	NOUN
easat-5885	26	12	in	in	ADP
easat-5885	26	13	every	every	DET
easat-5885	26	14	activity	activity	NOUN
easat-5885	26	15	of	of	ADP
easat-5885	26	16	a	a	DET
easat-5885	26	17	business	business	NOUN
easat-5885	26	18	,	,	PUNCT
easat-5885	26	19	especially	especially	ADV
easat-5885	26	20	in	in	ADP
easat-5885	26	21	accounting	accounting	NOUN
easat-5885	26	22	and	and	CCONJ
easat-5885	26	23	auditing	auditing	NOUN
easat-5885	26	24	.	.	PUNCT
easat-5885	27	1	this	this	DET
easat-5885	27	2	study	study	NOUN
easat-5885	27	3	was	be	AUX
easat-5885	27	4	conducted	conduct	VERB
easat-5885	27	5	to	to	PART
easat-5885	27	6	examine	examine	VERB
easat-5885	27	7	the	the	DET
easat-5885	27	8	role	role	NOUN
easat-5885	27	9	of	of	ADP
easat-5885	27	10	it	it	PRON
easat-5885	27	11	in	in	ADP
easat-5885	27	12	internal	internal	ADJ
easat-5885	27	13	auditing	auditing	NOUN
easat-5885	27	14	at	at	ADP
easat-5885	27	15	businesses	business	NOUN
easat-5885	27	16	located	locate	VERB
easat-5885	27	17	in	in	ADP
easat-5885	27	18	hanoi	hanoi	PROPN
easat-5885	27	19	.	.	PUNCT
easat-5885	28	1	the	the	DET
easat-5885	28	2	results	result	NOUN
easat-5885	28	3	indicate	indicate	VERB
easat-5885	28	4	that	that	SCONJ
easat-5885	28	5	it	it	PRON
easat-5885	28	6	is	be	AUX
easat-5885	28	7	widely	widely	ADV
easat-5885	28	8	used	use	VERB
easat-5885	28	9	in	in	ADP
easat-5885	28	10	the	the	DET
easat-5885	28	11	auditing	auditing	NOUN
easat-5885	28	12	process	process	NOUN
easat-5885	28	13	.	.	PUNCT
easat-5885	29	1	it	it	PRON
easat-5885	29	2	is	be	AUX
easat-5885	29	3	especially	especially	ADV
easat-5885	29	4	utilized	utilize	VERB
easat-5885	29	5	to	to	PART
easat-5885	29	6	create	create	VERB
easat-5885	29	7	documents	document	NOUN
easat-5885	29	8	,	,	PUNCT
easat-5885	29	9	ledgers	ledger	NOUN
easat-5885	29	10	,	,	PUNCT
easat-5885	29	11	and	and	CCONJ
easat-5885	29	12	working	working	NOUN
easat-5885	29	13	papers	paper	NOUN
easat-5885	29	14	for	for	ADP
easat-5885	29	15	auditors	auditor	NOUN
easat-5885	29	16	.	.	PUNCT
easat-5885	30	1	on	on	ADP
easat-5885	30	2	the	the	DET
easat-5885	30	3	other	other	ADJ
easat-5885	30	4	hand	hand	NOUN
easat-5885	30	5	,	,	PUNCT
easat-5885	30	6	it	it	PRON
easat-5885	30	7	is	be	AUX
easat-5885	30	8	also	also	ADV
easat-5885	30	9	used	use	VERB
easat-5885	30	10	by	by	ADP
easat-5885	30	11	auditors	auditor	NOUN
easat-5885	30	12	and	and	CCONJ
easat-5885	30	13	managers	manager	NOUN
easat-5885	30	14	within	within	ADP
easat-5885	30	15	businesses	business	NOUN
easat-5885	30	16	.	.	PUNCT
easat-5885	31	1	internal	internal	ADJ
easat-5885	31	2	auditors	auditor	NOUN
easat-5885	31	3	use	use	VERB
easat-5885	31	4	it	it	PRON
easat-5885	31	5	because	because	SCONJ
easat-5885	31	6	it	it	PRON
easat-5885	31	7	helps	help	VERB
easat-5885	31	8	shorten	shorten	VERB
easat-5885	31	9	the	the	DET
easat-5885	31	10	time	time	NOUN
easat-5885	31	11	required	require	VERB
easat-5885	31	12	for	for	ADP
easat-5885	31	13	tasks	task	NOUN
easat-5885	31	14	and	and	CCONJ
easat-5885	31	15	allows	allow	VERB
easat-5885	31	16	them	they	PRON
easat-5885	31	17	to	to	PART
easat-5885	31	18	complete	complete	VERB
easat-5885	31	19	their	their	PRON
easat-5885	31	20	work	work	NOUN
easat-5885	31	21	more	more	ADV
easat-5885	31	22	effectively	effectively	ADV
easat-5885	31	23	and	and	CCONJ
easat-5885	31	24	accurately	accurately	ADV
easat-5885	31	25	.	.	PUNCT
easat-5885	32	1	however	however	ADV
easat-5885	32	2	,	,	PUNCT
easat-5885	32	3	in	in	ADP
easat-5885	32	4	efforts	effort	NOUN
easat-5885	32	5	to	to	PART
easat-5885	32	6	reduce	reduce	VERB
easat-5885	32	7	it	it	PRON
easat-5885	32	8	errors	error	NOUN
easat-5885	32	9	,	,	PUNCT
easat-5885	32	10	internal	internal	ADJ
easat-5885	32	11	auditors	auditor	NOUN
easat-5885	32	12	should	should	AUX
easat-5885	32	13	also	also	ADV
easat-5885	32	14	provide	provide	VERB
easat-5885	32	15	value	value	NOUN
easat-5885	32	16	-	-	PUNCT
easat-5885	32	17	added	add	VERB
easat-5885	32	18	services	service	NOUN
easat-5885	32	19	in	in	ADP
easat-5885	32	20	areas	area	NOUN
easat-5885	32	21	that	that	PRON
easat-5885	32	22	are	be	AUX
easat-5885	32	23	often	often	ADV
easat-5885	32	24	overlooked	overlook	VERB
easat-5885	32	25	.	.	PUNCT
easat-5885	33	1	the	the	DET
easat-5885	33	2	involvement	involvement	NOUN
easat-5885	33	3	of	of	ADP
easat-5885	33	4	auditors	auditor	NOUN
easat-5885	33	5	in	in	ADP
easat-5885	33	6	evaluating	evaluate	VERB
easat-5885	33	7	and	and	CCONJ
easat-5885	33	8	improving	improve	VERB
easat-5885	33	9	the	the	DET
easat-5885	33	10	quality	quality	NOUN
easat-5885	33	11	https://orcid.org/0000-0003-3028-2865	https://orcid.org/0000-0003-3028-2865	ADJ
easat-5885	33	12	https://orcid.org/0009-0006-6064-6171	https://orcid.org/0009-0006-6064-6171	PROPN
easat-5885	33	13	2892	2892	NUM
easat-5885	33	14	edelweiss	edelweiss	PROPN
easat-5885	33	15	applied	apply	VERB
easat-5885	33	16	science	science	NOUN
easat-5885	33	17	and	and	CCONJ
easat-5885	33	18	technology	technology	NOUN
easat-5885	33	19	issn	issn	PROPN
easat-5885	33	20	:	:	PUNCT
easat-5885	33	21	2576	2576	NUM
easat-5885	33	22	-	-	SYM
easat-5885	33	23	8484	8484	NUM
easat-5885	33	24	vol	vol	NOUN
easat-5885	33	25	.	.	PROPN
easat-5885	34	1	9	9	NUM
easat-5885	34	2	,	,	PUNCT
easat-5885	34	3	no	no	INTJ
easat-5885	34	4	.	.	NOUN
easat-5885	35	1	3	3	NUM
easat-5885	35	2	:	:	PUNCT
easat-5885	35	3	2891	2891	NUM
easat-5885	35	4	-	-	SYM
easat-5885	35	5	2901	2901	NUM
easat-5885	35	6	,	,	PUNCT
easat-5885	35	7	2025	2025	NUM
easat-5885	35	8	doi	doi	NOUN
easat-5885	35	9	:	:	PUNCT
easat-5885	35	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	35	11	©	©	PROPN
easat-5885	35	12	2025	2025	NUM
easat-5885	35	13	by	by	ADP
easat-5885	35	14	the	the	DET
easat-5885	35	15	authors	author	NOUN
easat-5885	35	16	;	;	PUNCT
easat-5885	35	17	licensee	licensee	PROPN
easat-5885	35	18	learning	learn	VERB
easat-5885	35	19	gate	gate	NOUN
easat-5885	35	20	of	of	ADP
easat-5885	35	21	processes	process	NOUN
easat-5885	35	22	used	use	VERB
easat-5885	35	23	to	to	PART
easat-5885	35	24	validate	validate	VERB
easat-5885	35	25	and	and	CCONJ
easat-5885	35	26	document	document	NOUN
easat-5885	35	27	systems	system	NOUN
easat-5885	35	28	,	,	PUNCT
easat-5885	35	29	as	as	ADV
easat-5885	35	30	well	well	ADV
easat-5885	35	31	as	as	ADP
easat-5885	35	32	in	in	ADP
easat-5885	35	33	employee	employee	NOUN
easat-5885	35	34	training	training	NOUN
easat-5885	35	35	,	,	PUNCT
easat-5885	35	36	can	can	AUX
easat-5885	35	37	contribute	contribute	VERB
easat-5885	35	38	to	to	ADP
easat-5885	35	39	the	the	DET
easat-5885	35	40	successful	successful	ADJ
easat-5885	35	41	implementation	implementation	NOUN
easat-5885	35	42	of	of	ADP
easat-5885	35	43	it	it	PRON
easat-5885	35	44	.	.	PUNCT
easat-5885	36	1	during	during	ADP
easat-5885	36	2	the	the	DET
easat-5885	36	3	validation	validation	NOUN
easat-5885	36	4	and	and	CCONJ
easat-5885	36	5	testing	testing	NOUN
easat-5885	36	6	phase	phase	NOUN
easat-5885	36	7	of	of	ADP
easat-5885	36	8	implementation	implementation	NOUN
easat-5885	36	9	,	,	PUNCT
easat-5885	36	10	internal	internal	ADJ
easat-5885	36	11	auditors	auditor	NOUN
easat-5885	36	12	can	can	AUX
easat-5885	36	13	also	also	ADV
easat-5885	36	14	provide	provide	VERB
easat-5885	36	15	valuable	valuable	ADJ
easat-5885	36	16	input	input	NOUN
easat-5885	36	17	on	on	ADP
easat-5885	36	18	configuring	configuring	NOUN
easat-5885	36	19	systems	system	NOUN
easat-5885	36	20	in	in	ADP
easat-5885	36	21	a	a	DET
easat-5885	36	22	way	way	NOUN
easat-5885	36	23	that	that	PRON
easat-5885	36	24	integrates	integrate	VERB
easat-5885	36	25	appropriate	appropriate	ADJ
easat-5885	36	26	control	control	NOUN
easat-5885	36	27	measures	measure	NOUN
easat-5885	36	28	within	within	ADP
easat-5885	36	29	their	their	PRON
easat-5885	36	30	organization	organization	NOUN
easat-5885	36	31	.	.	PUNCT
easat-5885	37	1	organizational	organizational	ADJ
easat-5885	37	2	culture	culture	NOUN
easat-5885	37	3	(	(	PUNCT
easat-5885	37	4	oc	oc	NOUN
easat-5885	37	5	)	)	PUNCT
easat-5885	37	6	is	be	AUX
easat-5885	37	7	considered	consider	VERB
easat-5885	37	8	at	at	ADP
easat-5885	37	9	the	the	DET
easat-5885	37	10	core	core	NOUN
easat-5885	37	11	of	of	ADP
easat-5885	37	12	organizational	organizational	ADJ
easat-5885	37	13	activities	activity	NOUN
easat-5885	37	14	,	,	PUNCT
easat-5885	37	15	with	with	ADP
easat-5885	37	16	a	a	DET
easat-5885	37	17	significant	significant	ADJ
easat-5885	37	18	impact	impact	NOUN
easat-5885	37	19	on	on	ADP
easat-5885	37	20	the	the	DET
easat-5885	37	21	effectiveness	effectiveness	NOUN
easat-5885	37	22	and	and	CCONJ
easat-5885	37	23	quality	quality	NOUN
easat-5885	37	24	of	of	ADP
easat-5885	37	25	products	product	NOUN
easat-5885	37	26	/	/	SYM
easat-5885	37	27	services	service	NOUN
easat-5885	37	28	.	.	PUNCT
easat-5885	38	1	therefore	therefore	ADV
easat-5885	38	2	,	,	PUNCT
easat-5885	38	3	the	the	DET
easat-5885	38	4	mediating	mediate	VERB
easat-5885	38	5	role	role	NOUN
easat-5885	38	6	of	of	ADP
easat-5885	38	7	organizational	organizational	ADJ
easat-5885	38	8	culture	culture	NOUN
easat-5885	38	9	in	in	ADP
easat-5885	38	10	the	the	DET
easat-5885	38	11	relationship	relationship	NOUN
easat-5885	38	12	between	between	ADP
easat-5885	38	13	information	information	NOUN
easat-5885	38	14	technology	technology	NOUN
easat-5885	38	15	and	and	CCONJ
easat-5885	38	16	the	the	DET
easat-5885	38	17	effectiveness	effectiveness	NOUN
easat-5885	38	18	of	of	ADP
easat-5885	38	19	internal	internal	ADJ
easat-5885	38	20	auditing	auditing	NOUN
easat-5885	38	21	will	will	AUX
easat-5885	38	22	be	be	AUX
easat-5885	38	23	explored	explore	VERB
easat-5885	38	24	in	in	ADP
easat-5885	38	25	this	this	DET
easat-5885	38	26	study	study	NOUN
easat-5885	38	27	.	.	PUNCT
easat-5885	39	1	furthermore	furthermore	ADV
easat-5885	39	2	,	,	PUNCT
easat-5885	39	3	alqudah	alqudah	PROPN
easat-5885	39	4	,	,	PUNCT
easat-5885	39	5	et	et	PROPN
easat-5885	39	6	al	al	PROPN
easat-5885	39	7	.	.	PUNCT
easat-5885	40	1	[	[	X
easat-5885	40	2	3	3	X
easat-5885	40	3	]	]	PUNCT
easat-5885	40	4	recommend	recommend	VERB
easat-5885	40	5	considering	consider	VERB
easat-5885	40	6	other	other	ADJ
easat-5885	40	7	factors	factor	NOUN
easat-5885	40	8	that	that	PRON
easat-5885	40	9	may	may	AUX
easat-5885	40	10	hinder	hinder	VERB
easat-5885	40	11	the	the	DET
easat-5885	40	12	internal	internal	ADJ
easat-5885	40	13	audit	audit	NOUN
easat-5885	40	14	function	function	NOUN
easat-5885	40	15	(	(	PUNCT
easat-5885	40	16	iaf	iaf	PROPN
easat-5885	40	17	)	)	PUNCT
easat-5885	40	18	,	,	PUNCT
easat-5885	40	19	one	one	NUM
easat-5885	40	20	of	of	ADP
easat-5885	40	21	which	which	PRON
easat-5885	40	22	is	be	AUX
easat-5885	40	23	organizational	organizational	ADJ
easat-5885	40	24	culture	culture	NOUN
easat-5885	40	25	.	.	PUNCT
easat-5885	41	1	this	this	DET
easat-5885	41	2	study	study	NOUN
easat-5885	41	3	was	be	AUX
easat-5885	41	4	conducted	conduct	VERB
easat-5885	41	5	to	to	PART
easat-5885	41	6	examine	examine	VERB
easat-5885	41	7	the	the	DET
easat-5885	41	8	significance	significance	NOUN
easat-5885	41	9	of	of	ADP
easat-5885	41	10	information	information	NOUN
easat-5885	41	11	technology	technology	NOUN
easat-5885	41	12	in	in	ADP
easat-5885	41	13	internal	internal	ADJ
easat-5885	41	14	auditing	auditing	NOUN
easat-5885	41	15	with	with	ADP
easat-5885	41	16	a	a	DET
easat-5885	41	17	practical	practical	ADJ
easat-5885	41	18	study	study	NOUN
easat-5885	41	19	in	in	ADP
easat-5885	41	20	vietnam	vietnam	PROPN
easat-5885	41	21	.	.	PUNCT
easat-5885	42	1	the	the	DET
easat-5885	42	2	structure	structure	NOUN
easat-5885	42	3	of	of	ADP
easat-5885	42	4	the	the	DET
easat-5885	42	5	study	study	NOUN
easat-5885	42	6	is	be	AUX
easat-5885	42	7	as	as	SCONJ
easat-5885	42	8	follows	follow	VERB
easat-5885	42	9	:	:	PUNCT
easat-5885	42	10	introduction	introduction	NOUN
easat-5885	42	11	to	to	ADP
easat-5885	42	12	the	the	DET
easat-5885	42	13	research	research	NOUN
easat-5885	42	14	topic	topic	NOUN
easat-5885	42	15	(	(	PUNCT
easat-5885	42	16	section	section	NOUN
easat-5885	42	17	1	1	NUM
easat-5885	42	18	)	)	PUNCT
easat-5885	42	19	;	;	PUNCT
easat-5885	42	20	theoretical	theoretical	ADJ
easat-5885	42	21	framework	framework	NOUN
easat-5885	42	22	(	(	PUNCT
easat-5885	42	23	section	section	NOUN
easat-5885	42	24	2	2	NUM
easat-5885	42	25	)	)	PUNCT
easat-5885	42	26	;	;	PUNCT
easat-5885	42	27	research	research	NOUN
easat-5885	42	28	methodology	methodology	NOUN
easat-5885	42	29	(	(	PUNCT
easat-5885	42	30	section	section	NOUN
easat-5885	42	31	3	3	NUM
easat-5885	42	32	)	)	PUNCT
easat-5885	42	33	;	;	PUNCT
easat-5885	42	34	results	result	NOUN
easat-5885	42	35	and	and	CCONJ
easat-5885	42	36	discussion	discussion	NOUN
easat-5885	42	37	(	(	PUNCT
easat-5885	42	38	section	section	NOUN
easat-5885	42	39	4	4	NUM
easat-5885	42	40	)	)	PUNCT
easat-5885	42	41	;	;	PUNCT
easat-5885	42	42	conclusion	conclusion	NOUN
easat-5885	42	43	and	and	CCONJ
easat-5885	42	44	recommendations	recommendation	NOUN
easat-5885	42	45	(	(	PUNCT
easat-5885	42	46	section	section	NOUN
easat-5885	42	47	5	5	NUM
easat-5885	42	48	)	)	PUNCT
easat-5885	42	49	.	.	PUNCT
easat-5885	43	1	2	2	X
easat-5885	43	2	.	.	X
easat-5885	43	3	theoretical	theoretical	ADJ
easat-5885	43	4	framework	framework	NOUN
easat-5885	43	5	alqudah	alqudah	PROPN
easat-5885	43	6	,	,	PUNCT
easat-5885	43	7	et	et	PROPN
easat-5885	43	8	al	al	PROPN
easat-5885	43	9	.	.	PUNCT
easat-5885	44	1	[	[	X
easat-5885	44	2	3	3	X
easat-5885	44	3	]	]	PUNCT
easat-5885	44	4	reported	report	VERB
easat-5885	44	5	that	that	SCONJ
easat-5885	44	6	in	in	ADP
easat-5885	44	7	jordan	jordan	PROPN
easat-5885	44	8	,	,	PUNCT
easat-5885	44	9	the	the	DET
easat-5885	44	10	effectiveness	effectiveness	NOUN
easat-5885	44	11	of	of	ADP
easat-5885	44	12	internal	internal	ADJ
easat-5885	44	13	auditing	auditing	NOUN
easat-5885	44	14	is	be	AUX
easat-5885	44	15	positively	positively	ADV
easat-5885	44	16	influenced	influence	VERB
easat-5885	44	17	by	by	ADP
easat-5885	44	18	senior	senior	ADJ
easat-5885	44	19	leadership	leadership	NOUN
easat-5885	44	20	support	support	NOUN
easat-5885	44	21	but	but	CCONJ
easat-5885	44	22	negatively	negatively	ADV
easat-5885	44	23	affected	affect	VERB
easat-5885	44	24	by	by	ADP
easat-5885	44	25	a	a	DET
easat-5885	44	26	lack	lack	NOUN
easat-5885	44	27	of	of	ADP
easat-5885	44	28	competency	competency	NOUN
easat-5885	44	29	and	and	CCONJ
easat-5885	44	30	limited	limited	ADJ
easat-5885	44	31	resources	resource	NOUN
easat-5885	44	32	in	in	ADP
easat-5885	44	33	internal	internal	ADJ
easat-5885	44	34	auditing	auditing	NOUN
easat-5885	44	35	.	.	PUNCT
easat-5885	45	1	on	on	ADP
easat-5885	45	2	the	the	DET
easat-5885	45	3	other	other	ADJ
easat-5885	45	4	hand	hand	NOUN
easat-5885	45	5	,	,	PUNCT
easat-5885	45	6	in	in	ADP
easat-5885	45	7	jordan	jordan	PROPN
easat-5885	45	8	's	's	PART
easat-5885	45	9	public	public	ADJ
easat-5885	45	10	sector	sector	NOUN
easat-5885	45	11	,	,	PUNCT
easat-5885	45	12	the	the	DET
easat-5885	45	13	authors	author	NOUN
easat-5885	45	14	found	find	VERB
easat-5885	45	15	that	that	SCONJ
easat-5885	45	16	the	the	DET
easat-5885	45	17	effectiveness	effectiveness	NOUN
easat-5885	45	18	of	of	ADP
easat-5885	45	19	internal	internal	ADJ
easat-5885	45	20	auditors	auditor	NOUN
easat-5885	45	21	is	be	AUX
easat-5885	45	22	negatively	negatively	ADV
easat-5885	45	23	impacted	impact	VERB
easat-5885	45	24	by	by	ADP
easat-5885	45	25	the	the	DET
easat-5885	45	26	complexity	complexity	NOUN
easat-5885	45	27	of	of	ADP
easat-5885	45	28	tasks	task	NOUN
easat-5885	45	29	.	.	PUNCT
easat-5885	46	1	notably	notably	ADV
easat-5885	46	2	,	,	PUNCT
easat-5885	46	3	understanding	understand	VERB
easat-5885	46	4	the	the	DET
easat-5885	46	5	external	external	ADJ
easat-5885	46	6	factors	factor	NOUN
easat-5885	46	7	affecting	affect	VERB
easat-5885	46	8	the	the	DET
easat-5885	46	9	effectiveness	effectiveness	NOUN
easat-5885	46	10	of	of	ADP
easat-5885	46	11	internal	internal	ADJ
easat-5885	46	12	auditors	auditor	NOUN
easat-5885	46	13	in	in	ADP
easat-5885	46	14	jordan	jordan	PROPN
easat-5885	46	15	's	's	PART
easat-5885	46	16	public	public	ADJ
easat-5885	46	17	sector	sector	NOUN
easat-5885	46	18	can	can	AUX
easat-5885	46	19	provide	provide	VERB
easat-5885	46	20	deeper	deep	ADJ
easat-5885	46	21	insights	insight	NOUN
easat-5885	46	22	into	into	ADP
easat-5885	46	23	many	many	ADJ
easat-5885	46	24	comparable	comparable	ADJ
easat-5885	46	25	countries	country	NOUN
easat-5885	46	26	,	,	PUNCT
easat-5885	46	27	particularly	particularly	ADV
easat-5885	46	28	arab	arab	ADJ
easat-5885	46	29	nations	nation	NOUN
easat-5885	46	30	.	.	PUNCT
easat-5885	47	1	meanwhile	meanwhile	ADV
easat-5885	47	2	,	,	PUNCT
easat-5885	47	3	for	for	ADP
easat-5885	47	4	the	the	DET
easat-5885	47	5	jordanian	jordanian	ADJ
easat-5885	47	6	government	government	NOUN
easat-5885	47	7	,	,	PUNCT
easat-5885	47	8	related	relate	VERB
easat-5885	47	9	studies	study	NOUN
easat-5885	47	10	have	have	AUX
easat-5885	47	11	suggested	suggest	VERB
easat-5885	47	12	focusing	focus	VERB
easat-5885	47	13	on	on	ADP
easat-5885	47	14	the	the	DET
easat-5885	47	15	internal	internal	ADJ
easat-5885	47	16	audit	audit	NOUN
easat-5885	47	17	function	function	NOUN
easat-5885	47	18	(	(	PUNCT
easat-5885	47	19	iaf	iaf	NOUN
easat-5885	47	20	)	)	PUNCT
easat-5885	47	21	and	and	CCONJ
easat-5885	47	22	its	its	PRON
easat-5885	47	23	efficiency	efficiency	NOUN
easat-5885	47	24	(	(	PUNCT
easat-5885	47	25	(	(	PUNCT
easat-5885	47	26	nawaiseh	nawaiseh	PROPN
easat-5885	47	27	,	,	PUNCT
easat-5885	47	28	et	et	PROPN
easat-5885	47	29	al	al	PROPN
easat-5885	47	30	.	.	PUNCT
easat-5885	48	1	[	[	X
easat-5885	48	2	4	4	NUM
easat-5885	48	3	]	]	NUM
easat-5885	48	4	)	)	PUNCT
easat-5885	48	5	,	,	PUNCT
easat-5885	48	6	in	in	ADP
easat-5885	48	7	addition	addition	NOUN
easat-5885	48	8	to	to	ADP
easat-5885	48	9	allocating	allocate	VERB
easat-5885	48	10	internal	internal	ADJ
easat-5885	48	11	resources	resource	NOUN
easat-5885	48	12	of	of	ADP
easat-5885	48	13	public	public	ADJ
easat-5885	48	14	organizations	organization	NOUN
easat-5885	48	15	through	through	ADP
easat-5885	48	16	effective	effective	ADJ
easat-5885	48	17	internal	internal	ADJ
easat-5885	48	18	auditing	auditing	NOUN
easat-5885	48	19	,	,	PUNCT
easat-5885	48	20	as	as	ADP
easat-5885	48	21	a	a	DET
easat-5885	48	22	means	means	NOUN
easat-5885	48	23	to	to	PART
easat-5885	48	24	mitigate	mitigate	VERB
easat-5885	48	25	corruption	corruption	NOUN
easat-5885	48	26	issues	issue	NOUN
easat-5885	48	27	in	in	ADP
easat-5885	48	28	the	the	DET
easat-5885	48	29	public	public	ADJ
easat-5885	48	30	sector	sector	NOUN
easat-5885	48	31	.	.	PUNCT
easat-5885	49	1	yeboah	yeboah	NOUN
easat-5885	50	1	[	[	X
easat-5885	50	2	5	5	NUM
easat-5885	50	3	]	]	PUNCT
easat-5885	50	4	makes	make	VERB
easat-5885	50	5	an	an	DET
easat-5885	50	6	effort	effort	NOUN
easat-5885	50	7	to	to	PART
easat-5885	50	8	do	do	AUX
easat-5885	50	9	a	a	DET
easat-5885	50	10	critical	critical	ADJ
easat-5885	50	11	analysis	analysis	NOUN
easat-5885	50	12	of	of	ADP
easat-5885	50	13	the	the	DET
easat-5885	50	14	literature	literature	NOUN
easat-5885	50	15	on	on	ADP
easat-5885	50	16	the	the	DET
easat-5885	50	17	efficacy	efficacy	NOUN
easat-5885	50	18	of	of	ADP
easat-5885	50	19	internal	internal	ADJ
easat-5885	50	20	audits	audits	NOUN
easat-5885	50	21	.	.	PUNCT
easat-5885	51	1	studies	study	NOUN
easat-5885	51	2	focused	focus	VERB
easat-5885	51	3	on	on	ADP
easat-5885	51	4	public	public	ADJ
easat-5885	51	5	sector	sector	NOUN
easat-5885	51	6	organizations	organization	NOUN
easat-5885	51	7	,	,	PUNCT
easat-5885	51	8	it	it	PRON
easat-5885	51	9	was	be	AUX
easat-5885	51	10	discovered	discover	VERB
easat-5885	51	11	.	.	PUNCT
easat-5885	52	1	additionally	additionally	ADV
easat-5885	52	2	,	,	PUNCT
easat-5885	52	3	the	the	DET
easat-5885	52	4	qualities	quality	NOUN
easat-5885	52	5	of	of	ADP
easat-5885	52	6	internal	internal	ADJ
easat-5885	52	7	auditors	auditor	NOUN
easat-5885	52	8	were	be	AUX
easat-5885	52	9	found	find	VERB
easat-5885	52	10	to	to	PART
easat-5885	52	11	be	be	AUX
easat-5885	52	12	the	the	DET
easat-5885	52	13	key	key	NOUN
easat-5885	52	14	to	to	ADP
easat-5885	52	15	measuring	measure	VERB
easat-5885	52	16	the	the	DET
easat-5885	52	17	performance	performance	NOUN
easat-5885	52	18	of	of	ADP
easat-5885	52	19	internal	internal	ADJ
easat-5885	52	20	audits	audits	NOUN
easat-5885	52	21	,	,	PUNCT
easat-5885	52	22	and	and	CCONJ
easat-5885	52	23	it	it	PRON
easat-5885	52	24	was	be	AUX
easat-5885	52	25	discovered	discover	VERB
easat-5885	52	26	that	that	SCONJ
easat-5885	52	27	the	the	DET
easat-5885	52	28	interaction	interaction	NOUN
easat-5885	52	29	between	between	ADP
easat-5885	52	30	internal	internal	ADJ
easat-5885	52	31	auditors	auditor	NOUN
easat-5885	52	32	and	and	CCONJ
easat-5885	52	33	external	external	ADJ
easat-5885	52	34	auditors	auditor	NOUN
easat-5885	52	35	,	,	PUNCT
easat-5885	52	36	as	as	ADV
easat-5885	52	37	well	well	ADV
easat-5885	52	38	as	as	ADP
easat-5885	52	39	between	between	ADP
easat-5885	52	40	chief	chief	ADJ
easat-5885	52	41	audit	audit	NOUN
easat-5885	52	42	executives	executive	NOUN
easat-5885	52	43	and	and	CCONJ
easat-5885	52	44	senior	senior	ADJ
easat-5885	52	45	management	management	NOUN
easat-5885	52	46	,	,	PUNCT
easat-5885	52	47	is	be	AUX
easat-5885	52	48	crucial	crucial	ADJ
easat-5885	52	49	to	to	ADP
easat-5885	52	50	internal	internal	ADJ
easat-5885	52	51	audit	audit	NOUN
easat-5885	52	52	effectiveness	effectiveness	NOUN
easat-5885	52	53	.	.	PUNCT
easat-5885	53	1	it	it	PRON
easat-5885	53	2	is	be	AUX
easat-5885	53	3	advised	advise	VERB
easat-5885	53	4	that	that	SCONJ
easat-5885	53	5	research	research	NOUN
easat-5885	53	6	on	on	ADP
easat-5885	53	7	internal	internal	ADJ
easat-5885	53	8	audit	audit	NOUN
easat-5885	53	9	effectiveness	effectiveness	NOUN
easat-5885	53	10	include	include	VERB
easat-5885	53	11	empirical	empirical	ADJ
easat-5885	53	12	studies	study	NOUN
easat-5885	53	13	conducted	conduct	VERB
easat-5885	53	14	in	in	ADP
easat-5885	53	15	private	private	ADJ
easat-5885	53	16	sector	sector	NOUN
easat-5885	53	17	organizations	organization	NOUN
easat-5885	53	18	,	,	PUNCT
easat-5885	53	19	a	a	DET
easat-5885	53	20	comparison	comparison	NOUN
easat-5885	53	21	of	of	ADP
easat-5885	53	22	private	private	ADJ
easat-5885	53	23	and	and	CCONJ
easat-5885	53	24	public	public	ADJ
easat-5885	53	25	sector	sector	NOUN
easat-5885	53	26	organizations	organization	NOUN
easat-5885	53	27	,	,	PUNCT
easat-5885	53	28	the	the	DET
easat-5885	53	29	characteristics	characteristic	NOUN
easat-5885	53	30	of	of	ADP
easat-5885	53	31	internal	internal	ADJ
easat-5885	53	32	auditors	auditor	NOUN
easat-5885	53	33	as	as	ADP
easat-5885	53	34	the	the	DET
easat-5885	53	35	primary	primary	ADJ
easat-5885	53	36	metric	metric	NOUN
easat-5885	53	37	,	,	PUNCT
easat-5885	53	38	and	and	CCONJ
easat-5885	53	39	the	the	DET
easat-5885	53	40	causal	causal	ADJ
easat-5885	53	41	relationship	relationship	NOUN
easat-5885	53	42	between	between	ADP
easat-5885	53	43	internal	internal	ADJ
easat-5885	53	44	audit	audit	NOUN
easat-5885	53	45	effectiveness	effectiveness	NOUN
easat-5885	53	46	and	and	CCONJ
easat-5885	53	47	management	management	NOUN
easat-5885	53	48	support	support	NOUN
easat-5885	53	49	.	.	PUNCT
easat-5885	54	1	the	the	DET
easat-5885	54	2	efficacy	efficacy	NOUN
easat-5885	54	3	of	of	ADP
easat-5885	54	4	the	the	DET
easat-5885	54	5	internal	internal	ADJ
easat-5885	54	6	audit	audit	NOUN
easat-5885	54	7	function	function	NOUN
easat-5885	54	8	and	and	CCONJ
easat-5885	54	9	the	the	DET
easat-5885	54	10	extent	extent	NOUN
easat-5885	54	11	to	to	PART
easat-5885	54	12	which	which	PRON
easat-5885	54	13	external	external	ADJ
easat-5885	54	14	auditors	auditor	NOUN
easat-5885	54	15	depend	depend	VERB
easat-5885	54	16	on	on	ADP
easat-5885	54	17	its	its	PRON
easat-5885	54	18	output	output	NOUN
easat-5885	54	19	are	be	AUX
easat-5885	54	20	examined	examine	VERB
easat-5885	54	21	by	by	ADP
easat-5885	54	22	aleryani	aleryani	PROPN
easat-5885	54	23	and	and	CCONJ
easat-5885	54	24	choudhary	choudhary	PROPN
easat-5885	55	1	[	[	X
easat-5885	55	2	6	6	NUM
easat-5885	55	3	]	]	PUNCT
easat-5885	55	4	.	.	PUNCT
easat-5885	56	1	seventy	seventy	NUM
easat-5885	56	2	senior	senior	ADJ
easat-5885	56	3	external	external	ADJ
easat-5885	56	4	auditors	auditor	NOUN
easat-5885	56	5	from	from	ADP
easat-5885	56	6	publicly	publicly	ADV
easat-5885	56	7	traded	trade	VERB
easat-5885	56	8	companies	company	NOUN
easat-5885	56	9	in	in	ADP
easat-5885	56	10	the	the	DET
easat-5885	56	11	republic	republic	NOUN
easat-5885	56	12	of	of	ADP
easat-5885	56	13	yemen	yemen	PROPN
easat-5885	56	14	were	be	AUX
easat-5885	56	15	specifically	specifically	ADV
easat-5885	56	16	selected	select	VERB
easat-5885	56	17	as	as	ADP
easat-5885	56	18	a	a	DET
easat-5885	56	19	sample	sample	NOUN
easat-5885	56	20	.	.	PUNCT
easat-5885	57	1	a	a	DET
easat-5885	57	2	questionnaire	questionnaire	NOUN
easat-5885	57	3	was	be	AUX
easat-5885	57	4	used	use	VERB
easat-5885	57	5	to	to	PART
easat-5885	57	6	collect	collect	VERB
easat-5885	57	7	the	the	DET
easat-5885	57	8	data	datum	NOUN
easat-5885	57	9	,	,	PUNCT
easat-5885	57	10	and	and	CCONJ
easat-5885	57	11	least	least	ADJ
easat-5885	57	12	partial	partial	ADJ
easat-5885	57	13	structural	structural	ADJ
easat-5885	57	14	equation	equation	NOUN
easat-5885	57	15	modeling	modeling	NOUN
easat-5885	57	16	was	be	AUX
easat-5885	57	17	used	use	VERB
easat-5885	57	18	to	to	PART
easat-5885	57	19	assess	assess	VERB
easat-5885	57	20	it	it	PRON
easat-5885	57	21	.	.	PUNCT
easat-5885	58	1	the	the	DET
easat-5885	58	2	results	result	NOUN
easat-5885	58	3	demonstrate	demonstrate	VERB
easat-5885	58	4	that	that	SCONJ
easat-5885	58	5	the	the	DET
easat-5885	58	6	effectiveness	effectiveness	NOUN
easat-5885	58	7	of	of	ADP
easat-5885	58	8	the	the	DET
easat-5885	58	9	internal	internal	ADJ
easat-5885	58	10	audit	audit	NOUN
easat-5885	58	11	function	function	NOUN
easat-5885	58	12	has	have	VERB
easat-5885	58	13	a	a	DET
easat-5885	58	14	major	major	ADJ
easat-5885	58	15	beneficial	beneficial	ADJ
easat-5885	58	16	influence	influence	NOUN
easat-5885	58	17	on	on	ADP
easat-5885	58	18	the	the	DET
easat-5885	58	19	extent	extent	NOUN
easat-5885	58	20	to	to	PART
easat-5885	58	21	which	which	PRON
easat-5885	58	22	external	external	ADJ
easat-5885	58	23	auditors	auditor	NOUN
easat-5885	58	24	depend	depend	VERB
easat-5885	58	25	on	on	ADP
easat-5885	58	26	its	its	PRON
easat-5885	58	27	work	work	NOUN
easat-5885	58	28	.	.	PUNCT
easat-5885	59	1	the	the	DET
easat-5885	59	2	audit	audit	NOUN
easat-5885	59	3	risk	risk	NOUN
easat-5885	59	4	model	model	NOUN
easat-5885	59	5	contends	contend	VERB
easat-5885	59	6	that	that	SCONJ
easat-5885	59	7	external	external	ADJ
easat-5885	59	8	auditors	auditor	NOUN
easat-5885	59	9	ought	ought	AUX
easat-5885	59	10	to	to	PART
easat-5885	59	11	adjust	adjust	VERB
easat-5885	59	12	their	their	PRON
easat-5885	59	13	auditing	auditing	NOUN
easat-5885	59	14	activities	activity	NOUN
easat-5885	59	15	in	in	ADP
easat-5885	59	16	response	response	NOUN
easat-5885	59	17	to	to	ADP
easat-5885	59	18	the	the	DET
easat-5885	59	19	effectiveness	effectiveness	NOUN
easat-5885	59	20	of	of	ADP
easat-5885	59	21	the	the	DET
easat-5885	59	22	internal	internal	ADJ
easat-5885	59	23	audit	audit	NOUN
easat-5885	59	24	function	function	NOUN
easat-5885	59	25	.	.	PUNCT
easat-5885	60	1	the	the	DET
easat-5885	60	2	measuring	measuring	NOUN
easat-5885	60	3	of	of	ADP
easat-5885	60	4	internal	internal	ADJ
easat-5885	60	5	audit	audit	NOUN
easat-5885	60	6	effectiveness	effectiveness	NOUN
easat-5885	60	7	based	base	VERB
easat-5885	60	8	on	on	ADP
easat-5885	60	9	auditors	auditor	NOUN
easat-5885	60	10	'	'	PART
easat-5885	60	11	perceptions	perception	NOUN
easat-5885	60	12	of	of	ADP
easat-5885	60	13	their	their	PRON
easat-5885	60	14	ability	ability	NOUN
easat-5885	60	15	to	to	PART
easat-5885	60	16	detect	detect	VERB
easat-5885	60	17	fraud	fraud	NOUN
easat-5885	60	18	is	be	AUX
easat-5885	60	19	examined	examine	VERB
easat-5885	60	20	by	by	ADP
easat-5885	60	21	lonto	lonto	PROPN
easat-5885	60	22	,	,	PUNCT
easat-5885	60	23	et	et	PROPN
easat-5885	60	24	al	al	PROPN
easat-5885	60	25	.	.	PUNCT
easat-5885	61	1	[	[	X
easat-5885	61	2	7	7	NUM
easat-5885	61	3	]	]	PUNCT
easat-5885	61	4	.	.	PUNCT
easat-5885	62	1	it	it	PRON
easat-5885	62	2	looks	look	VERB
easat-5885	62	3	at	at	ADP
easat-5885	62	4	the	the	DET
easat-5885	62	5	factors	factor	NOUN
easat-5885	62	6	that	that	PRON
easat-5885	62	7	influence	influence	VERB
easat-5885	62	8	how	how	SCONJ
easat-5885	62	9	well	well	ADV
easat-5885	62	10	internal	internal	ADJ
easat-5885	62	11	audits	audits	NOUN
easat-5885	62	12	work	work	VERB
easat-5885	62	13	to	to	PART
easat-5885	62	14	stop	stop	VERB
easat-5885	62	15	fraud	fraud	NOUN
easat-5885	62	16	.	.	PUNCT
easat-5885	63	1	instrument	instrument	NOUN
easat-5885	63	2	development	development	NOUN
easat-5885	63	3	design	design	NOUN
easat-5885	63	4	is	be	AUX
easat-5885	63	5	a	a	DET
easat-5885	63	6	mixed	mixed	ADJ
easat-5885	63	7	-	-	PUNCT
easat-5885	63	8	method	method	NOUN
easat-5885	63	9	exploratory	exploratory	ADJ
easat-5885	63	10	sequential	sequential	ADJ
easat-5885	63	11	design	design	NOUN
easat-5885	63	12	methodology	methodology	NOUN
easat-5885	63	13	used	use	VERB
easat-5885	63	14	in	in	ADP
easat-5885	63	15	this	this	DET
easat-5885	63	16	work	work	NOUN
easat-5885	63	17	.	.	PUNCT
easat-5885	64	1	165	165	NUM
easat-5885	64	2	questionnaires	questionnaire	NOUN
easat-5885	64	3	were	be	AUX
easat-5885	64	4	utilized	utilize	VERB
easat-5885	64	5	to	to	PART
easat-5885	64	6	collect	collect	VERB
easat-5885	64	7	the	the	DET
easat-5885	64	8	data	datum	NOUN
easat-5885	64	9	,	,	PUNCT
easat-5885	64	10	and	and	CCONJ
easat-5885	64	11	pls	pls	INTJ
easat-5885	64	12	was	be	AUX
easat-5885	64	13	the	the	DET
easat-5885	64	14	analysis	analysis	NOUN
easat-5885	64	15	method	method	NOUN
easat-5885	64	16	employed	employ	VERB
easat-5885	64	17	.	.	PUNCT
easat-5885	65	1	the	the	DET
easat-5885	65	2	study	study	NOUN
easat-5885	65	3	's	's	PART
easat-5885	65	4	findings	finding	NOUN
easat-5885	65	5	demonstrate	demonstrate	VERB
easat-5885	65	6	that	that	SCONJ
easat-5885	65	7	audit	audit	NOUN
easat-5885	65	8	quality	quality	NOUN
easat-5885	65	9	has	have	VERB
easat-5885	65	10	an	an	DET
easat-5885	65	11	impact	impact	NOUN
easat-5885	65	12	on	on	ADP
easat-5885	65	13	audit	audit	NOUN
easat-5885	65	14	efficacy	efficacy	NOUN
easat-5885	65	15	for	for	ADP
easat-5885	65	16	preventing	prevent	VERB
easat-5885	65	17	fraud	fraud	NOUN
easat-5885	65	18	.	.	PUNCT
easat-5885	66	1	as	as	ADP
easat-5885	66	2	a	a	DET
easat-5885	66	3	result	result	NOUN
easat-5885	66	4	,	,	PUNCT
easat-5885	66	5	the	the	DET
easat-5885	66	6	more	more	ADV
easat-5885	66	7	independent	independent	ADJ
easat-5885	66	8	the	the	DET
easat-5885	66	9	internal	internal	ADJ
easat-5885	66	10	auditor	auditor	NOUN
easat-5885	66	11	's	's	PART
easat-5885	66	12	tasks	task	NOUN
easat-5885	66	13	are	be	AUX
easat-5885	66	14	in	in	ADP
easat-5885	66	15	the	the	DET
easat-5885	66	16	2893	2893	NUM
easat-5885	66	17	edelweiss	edelweiss	PROPN
easat-5885	66	18	applied	apply	VERB
easat-5885	66	19	science	science	NOUN
easat-5885	66	20	and	and	CCONJ
easat-5885	66	21	technology	technology	NOUN
easat-5885	66	22	issn	issn	PROPN
easat-5885	66	23	:	:	PUNCT
easat-5885	66	24	2576	2576	NUM
easat-5885	66	25	-	-	SYM
easat-5885	66	26	8484	8484	NUM
easat-5885	66	27	vol	vol	NOUN
easat-5885	66	28	.	.	PROPN
easat-5885	67	1	9	9	NUM
easat-5885	67	2	,	,	PUNCT
easat-5885	67	3	no	no	INTJ
easat-5885	67	4	.	.	NOUN
easat-5885	68	1	3	3	NUM
easat-5885	68	2	:	:	PUNCT
easat-5885	68	3	2891	2891	NUM
easat-5885	68	4	-	-	SYM
easat-5885	68	5	2901	2901	NUM
easat-5885	68	6	,	,	PUNCT
easat-5885	68	7	2025	2025	NUM
easat-5885	68	8	doi	doi	NOUN
easat-5885	68	9	:	:	PUNCT
easat-5885	68	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	68	11	©	©	PROPN
easat-5885	68	12	2025	2025	NUM
easat-5885	68	13	by	by	ADP
easat-5885	68	14	the	the	DET
easat-5885	68	15	authors	author	NOUN
easat-5885	68	16	;	;	PUNCT
easat-5885	68	17	licensee	licensee	PROPN
easat-5885	68	18	learning	learn	VERB
easat-5885	68	19	gate	gate	PROPN
easat-5885	68	20	audit	audit	PROPN
easat-5885	68	21	assignment	assignment	NOUN
easat-5885	68	22	,	,	PUNCT
easat-5885	68	23	the	the	PRON
easat-5885	68	24	higher	high	ADJ
easat-5885	68	25	the	the	DET
easat-5885	68	26	audit	audit	NOUN
easat-5885	68	27	quality	quality	NOUN
easat-5885	68	28	,	,	PUNCT
easat-5885	68	29	and	and	CCONJ
easat-5885	68	30	the	the	DET
easat-5885	68	31	more	more	ADV
easat-5885	68	32	successful	successful	ADJ
easat-5885	68	33	internal	internal	ADJ
easat-5885	68	34	audit	audit	NOUN
easat-5885	68	35	will	will	AUX
easat-5885	68	36	be	be	AUX
easat-5885	68	37	in	in	ADP
easat-5885	68	38	preventing	prevent	VERB
easat-5885	68	39	fraud	fraud	NOUN
easat-5885	68	40	.	.	PUNCT
easat-5885	69	1	khanam	khanam	NOUN
easat-5885	70	1	[	[	X
easat-5885	70	2	8	8	X
easat-5885	70	3	]	]	PUNCT
easat-5885	70	4	evaluates	evaluate	VERB
easat-5885	70	5	the	the	DET
easat-5885	70	6	influence	influence	NOUN
easat-5885	70	7	of	of	ADP
easat-5885	70	8	factors	factor	NOUN
easat-5885	70	9	on	on	ADP
easat-5885	70	10	the	the	DET
easat-5885	70	11	efficacy	efficacy	NOUN
easat-5885	70	12	of	of	ADP
easat-5885	70	13	internal	internal	ADJ
easat-5885	70	14	audit	audit	NOUN
easat-5885	70	15	(	(	PUNCT
easat-5885	70	16	ia	ia	NOUN
easat-5885	70	17	)	)	PUNCT
easat-5885	70	18	in	in	ADP
easat-5885	70	19	bangladesh	bangladesh	NOUN
easat-5885	70	20	's	's	PART
easat-5885	70	21	banking	banking	NOUN
easat-5885	70	22	sector	sector	NOUN
easat-5885	70	23	.	.	PUNCT
easat-5885	71	1	structural	structural	ADJ
easat-5885	71	2	equation	equation	NOUN
easat-5885	71	3	modeling	modeling	NOUN
easat-5885	71	4	was	be	AUX
easat-5885	71	5	used	use	VERB
easat-5885	71	6	for	for	ADP
easat-5885	71	7	the	the	DET
easat-5885	71	8	analysis	analysis	NOUN
easat-5885	71	9	.	.	PUNCT
easat-5885	72	1	results	result	VERB
easat-5885	72	2	the	the	DET
easat-5885	72	3	results	result	NOUN
easat-5885	72	4	show	show	VERB
easat-5885	72	5	that	that	SCONJ
easat-5885	72	6	improving	improve	VERB
easat-5885	72	7	the	the	DET
easat-5885	72	8	effectiveness	effectiveness	NOUN
easat-5885	72	9	of	of	ADP
easat-5885	72	10	ia	ia	PROPN
easat-5885	72	11	is	be	AUX
easat-5885	72	12	significantly	significantly	ADV
easat-5885	72	13	impacted	impact	VERB
easat-5885	72	14	by	by	ADP
easat-5885	72	15	both	both	CCONJ
easat-5885	72	16	the	the	DET
easat-5885	72	17	independence	independence	NOUN
easat-5885	72	18	of	of	ADP
easat-5885	72	19	internal	internal	ADJ
easat-5885	72	20	auditors	auditor	NOUN
easat-5885	72	21	and	and	CCONJ
easat-5885	72	22	the	the	DET
easat-5885	72	23	caliber	caliber	NOUN
easat-5885	72	24	of	of	ADP
easat-5885	72	25	ia	ia	PROPN
easat-5885	72	26	.	.	PUNCT
easat-5885	73	1	however	however	ADV
easat-5885	73	2	,	,	PUNCT
easat-5885	73	3	the	the	DET
easat-5885	73	4	efficiency	efficiency	NOUN
easat-5885	73	5	of	of	ADP
easat-5885	73	6	ia	ia	PROPN
easat-5885	73	7	is	be	AUX
easat-5885	73	8	not	not	PART
easat-5885	73	9	greatly	greatly	ADV
easat-5885	73	10	impacted	impact	VERB
easat-5885	73	11	by	by	ADP
easat-5885	73	12	the	the	DET
easat-5885	73	13	proficiency	proficiency	NOUN
easat-5885	73	14	of	of	ADP
easat-5885	73	15	internal	internal	ADJ
easat-5885	73	16	auditors	auditor	NOUN
easat-5885	73	17	or	or	CCONJ
easat-5885	73	18	management	management	NOUN
easat-5885	73	19	support	support	NOUN
easat-5885	73	20	in	in	ADP
easat-5885	73	21	ia	ia	PROPN
easat-5885	73	22	duties	duty	NOUN
easat-5885	73	23	.	.	PUNCT
easat-5885	74	1	implications	implication	NOUN
easat-5885	74	2	for	for	ADP
easat-5885	74	3	practice	practice	NOUN
easat-5885	74	4	the	the	DET
easat-5885	74	5	results	result	NOUN
easat-5885	74	6	of	of	ADP
easat-5885	74	7	the	the	DET
easat-5885	74	8	study	study	NOUN
easat-5885	74	9	could	could	AUX
easat-5885	74	10	have	have	VERB
easat-5885	74	11	a	a	DET
easat-5885	74	12	big	big	ADJ
easat-5885	74	13	impact	impact	NOUN
easat-5885	74	14	on	on	ADP
easat-5885	74	15	how	how	SCONJ
easat-5885	74	16	the	the	DET
easat-5885	74	17	government	government	NOUN
easat-5885	74	18	,	,	PUNCT
easat-5885	74	19	regulators	regulator	NOUN
easat-5885	74	20	,	,	PUNCT
easat-5885	74	21	internal	internal	ADJ
easat-5885	74	22	auditors	auditor	NOUN
easat-5885	74	23	,	,	PUNCT
easat-5885	74	24	management	management	NOUN
easat-5885	74	25	committees	committee	NOUN
easat-5885	74	26	,	,	PUNCT
easat-5885	74	27	and	and	CCONJ
easat-5885	74	28	other	other	ADJ
easat-5885	74	29	stakeholders	stakeholder	NOUN
easat-5885	74	30	set	set	VERB
easat-5885	74	31	up	up	ADP
easat-5885	74	32	programs	program	NOUN
easat-5885	74	33	to	to	PART
easat-5885	74	34	improve	improve	VERB
easat-5885	74	35	the	the	DET
easat-5885	74	36	effectiveness	effectiveness	NOUN
easat-5885	74	37	of	of	ADP
easat-5885	74	38	internal	internal	ADJ
easat-5885	74	39	auditing	auditing	NOUN
easat-5885	74	40	(	(	PUNCT
easat-5885	74	41	ia	ia	PROPN
easat-5885	74	42	)	)	PUNCT
easat-5885	74	43	as	as	ADP
easat-5885	74	44	part	part	NOUN
easat-5885	74	45	of	of	ADP
easat-5885	74	46	banking	banking	NOUN
easat-5885	74	47	audit	audit	NOUN
easat-5885	74	48	management	management	NOUN
easat-5885	74	49	reforms	reform	NOUN
easat-5885	74	50	.	.	PUNCT
easat-5885	75	1	information	information	NOUN
easat-5885	75	2	technology	technology	NOUN
easat-5885	75	3	simplifies	simplify	VERB
easat-5885	75	4	employees	employee	NOUN
easat-5885	75	5	'	'	PART
easat-5885	75	6	tasks	task	NOUN
easat-5885	75	7	through	through	ADP
easat-5885	75	8	automation	automation	NOUN
easat-5885	75	9	,	,	PUNCT
easat-5885	75	10	making	make	VERB
easat-5885	75	11	it	it	PRON
easat-5885	75	12	easier	easy	ADJ
easat-5885	75	13	for	for	SCONJ
easat-5885	75	14	them	they	PRON
easat-5885	75	15	to	to	PART
easat-5885	75	16	perform	perform	VERB
easat-5885	75	17	tasks	task	NOUN
easat-5885	75	18	such	such	ADJ
easat-5885	75	19	as	as	ADP
easat-5885	75	20	communication	communication	NOUN
easat-5885	75	21	and	and	CCONJ
easat-5885	75	22	other	other	ADJ
easat-5885	75	23	work	work	NOUN
easat-5885	75	24	-	-	PUNCT
easat-5885	75	25	related	relate	VERB
easat-5885	75	26	activities	activity	NOUN
easat-5885	75	27	.	.	PUNCT
easat-5885	76	1	for	for	ADP
easat-5885	76	2	the	the	DET
easat-5885	76	3	majority	majority	NOUN
easat-5885	76	4	of	of	ADP
easat-5885	76	5	employees	employee	NOUN
easat-5885	76	6	,	,	PUNCT
easat-5885	76	7	the	the	DET
easat-5885	76	8	internet	internet	NOUN
easat-5885	76	9	is	be	AUX
easat-5885	76	10	used	use	VERB
easat-5885	76	11	to	to	PART
easat-5885	76	12	provide	provide	VERB
easat-5885	76	13	information	information	NOUN
easat-5885	76	14	and	and	CCONJ
easat-5885	76	15	conduct	conduct	VERB
easat-5885	76	16	research	research	NOUN
easat-5885	76	17	(	(	PUNCT
easat-5885	76	18	haddud	haddud	PROPN
easat-5885	76	19	,	,	PUNCT
easat-5885	76	20	et	et	PROPN
easat-5885	76	21	al	al	PROPN
easat-5885	76	22	.	.	PUNCT
easat-5885	77	1	[	[	X
easat-5885	77	2	9	9	NUM
easat-5885	77	3	]	]	SYM
easat-5885	77	4	)	)	PUNCT
easat-5885	77	5	,	,	PUNCT
easat-5885	77	6	and	and	CCONJ
easat-5885	77	7	the	the	DET
easat-5885	77	8	reduced	reduce	VERB
easat-5885	77	9	workload	workload	NOUN
easat-5885	77	10	leads	lead	VERB
easat-5885	77	11	to	to	ADP
easat-5885	77	12	increased	increase	VERB
easat-5885	77	13	performance	performance	NOUN
easat-5885	77	14	.	.	PUNCT
easat-5885	78	1	pinheiro	pinheiro	PROPN
easat-5885	78	2	,	,	PUNCT
easat-5885	78	3	et	et	PROPN
easat-5885	78	4	al	al	PROPN
easat-5885	78	5	.	.	PUNCT
easat-5885	79	1	[	[	X
easat-5885	79	2	10	10	NUM
easat-5885	79	3	]	]	PUNCT
easat-5885	79	4	further	far	ADV
easat-5885	79	5	noted	note	VERB
easat-5885	79	6	that	that	SCONJ
easat-5885	79	7	reduced	reduce	VERB
easat-5885	79	8	workload	workload	NOUN
easat-5885	79	9	prevents	prevent	VERB
easat-5885	79	10	employee	employee	NOUN
easat-5885	79	11	burnout	burnout	NOUN
easat-5885	79	12	,	,	PUNCT
easat-5885	79	13	enabling	enable	VERB
easat-5885	79	14	them	they	PRON
easat-5885	79	15	to	to	PART
easat-5885	79	16	complete	complete	VERB
easat-5885	79	17	all	all	DET
easat-5885	79	18	tasks	task	NOUN
easat-5885	79	19	on	on	ADP
easat-5885	79	20	time	time	NOUN
easat-5885	79	21	.	.	PUNCT
easat-5885	80	1	the	the	DET
easat-5885	80	2	study	study	NOUN
easat-5885	80	3	by	by	ADP
easat-5885	80	4	wanyama	wanyama	NOUN
easat-5885	80	5	and	and	CCONJ
easat-5885	80	6	zheng	zheng	PROPN
easat-5885	81	1	[	[	X
easat-5885	81	2	11	11	NUM
easat-5885	81	3	]	]	PUNCT
easat-5885	81	4	highlighted	highlight	VERB
easat-5885	81	5	the	the	DET
easat-5885	81	6	importance	importance	NOUN
easat-5885	81	7	of	of	ADP
easat-5885	81	8	implementing	implement	VERB
easat-5885	81	9	an	an	DET
easat-5885	81	10	information	information	NOUN
easat-5885	81	11	system	system	NOUN
easat-5885	81	12	with	with	ADP
easat-5885	81	13	an	an	DET
easat-5885	81	14	understanding	understanding	NOUN
easat-5885	81	15	of	of	ADP
easat-5885	81	16	human	human	ADJ
easat-5885	81	17	behavior	behavior	NOUN
easat-5885	81	18	and	and	CCONJ
easat-5885	81	19	related	relate	VERB
easat-5885	81	20	social	social	ADJ
easat-5885	81	21	activities	activity	NOUN
easat-5885	81	22	.	.	PUNCT
easat-5885	82	1	in	in	ADP
easat-5885	82	2	other	other	ADJ
easat-5885	82	3	words	word	NOUN
easat-5885	82	4	,	,	PUNCT
easat-5885	82	5	an	an	DET
easat-5885	82	6	information	information	NOUN
easat-5885	82	7	system	system	NOUN
easat-5885	82	8	is	be	AUX
easat-5885	82	9	not	not	PART
easat-5885	82	10	merely	merely	ADV
easat-5885	82	11	a	a	DET
easat-5885	82	12	technical	technical	ADJ
easat-5885	82	13	system	system	NOUN
easat-5885	82	14	but	but	CCONJ
easat-5885	82	15	also	also	ADV
easat-5885	82	16	one	one	NUM
easat-5885	82	17	with	with	ADP
easat-5885	82	18	behavioral	behavioral	ADJ
easat-5885	82	19	significance	significance	NOUN
easat-5885	82	20	.	.	PUNCT
easat-5885	83	1	humans	human	NOUN
easat-5885	83	2	are	be	AUX
easat-5885	83	3	a	a	DET
easat-5885	83	4	crucial	crucial	ADJ
easat-5885	83	5	component	component	NOUN
easat-5885	83	6	of	of	ADP
easat-5885	83	7	information	information	NOUN
easat-5885	83	8	systems	system	NOUN
easat-5885	83	9	(	(	PUNCT
easat-5885	83	10	(	(	PUNCT
easat-5885	83	11	nawaiseh	nawaiseh	PROPN
easat-5885	83	12	,	,	PUNCT
easat-5885	83	13	et	et	PROPN
easat-5885	83	14	al	al	PROPN
easat-5885	83	15	.	.	PUNCT
easat-5885	84	1	[	[	X
easat-5885	84	2	4	4	NUM
easat-5885	84	3	]	]	NUM
easat-5885	84	4	)	)	PUNCT
easat-5885	84	5	,	,	PUNCT
easat-5885	84	6	while	while	SCONJ
easat-5885	84	7	organizational	organizational	ADJ
easat-5885	84	8	structure	structure	NOUN
easat-5885	84	9	is	be	AUX
easat-5885	84	10	an	an	DET
easat-5885	84	11	essential	essential	ADJ
easat-5885	84	12	part	part	NOUN
easat-5885	84	13	of	of	ADP
easat-5885	84	14	business	business	NOUN
easat-5885	84	15	strategy	strategy	NOUN
easat-5885	84	16	,	,	PUNCT
easat-5885	84	17	and	and	CCONJ
easat-5885	84	18	human	human	ADJ
easat-5885	84	19	resources	resource	NOUN
easat-5885	84	20	are	be	AUX
easat-5885	84	21	considered	consider	VERB
easat-5885	84	22	the	the	DET
easat-5885	84	23	cornerstone	cornerstone	NOUN
easat-5885	84	24	of	of	ADP
easat-5885	84	25	an	an	DET
easat-5885	84	26	organization	organization	NOUN
easat-5885	84	27	(	(	PUNCT
easat-5885	84	28	[	[	X
easat-5885	84	29	12	12	NUM
easat-5885	84	30	]	]	NUM
easat-5885	84	31	)	)	PUNCT
easat-5885	84	32	.	.	PUNCT
easat-5885	85	1	furthermore	furthermore	ADV
easat-5885	85	2	,	,	PUNCT
easat-5885	85	3	with	with	ADP
easat-5885	85	4	support	support	NOUN
easat-5885	85	5	from	from	ADP
easat-5885	85	6	human	human	ADJ
easat-5885	85	7	resource	resource	NOUN
easat-5885	85	8	expertise	expertise	NOUN
easat-5885	85	9	,	,	PUNCT
easat-5885	85	10	the	the	DET
easat-5885	85	11	proper	proper	ADJ
easat-5885	85	12	implementation	implementation	NOUN
easat-5885	85	13	of	of	ADP
easat-5885	85	14	information	information	NOUN
easat-5885	85	15	systems	system	NOUN
easat-5885	85	16	can	can	AUX
easat-5885	85	17	enhance	enhance	VERB
easat-5885	85	18	the	the	DET
easat-5885	85	19	performance	performance	NOUN
easat-5885	85	20	of	of	ADP
easat-5885	85	21	both	both	DET
easat-5885	85	22	employees	employee	NOUN
easat-5885	85	23	and	and	CCONJ
easat-5885	85	24	the	the	DET
easat-5885	85	25	company	company	NOUN
easat-5885	85	26	.	.	PUNCT
easat-5885	86	1	nawaiseh	nawaiseh	PROPN
easat-5885	86	2	,	,	PUNCT
easat-5885	86	3	et	et	PROPN
easat-5885	86	4	al	al	PROPN
easat-5885	86	5	.	.	PUNCT
easat-5885	87	1	[	[	X
easat-5885	87	2	4	4	X
easat-5885	87	3	]	]	PUNCT
easat-5885	87	4	and	and	CCONJ
easat-5885	87	5	chen	chen	PROPN
easat-5885	87	6	,	,	PUNCT
easat-5885	87	7	et	et	PROPN
easat-5885	87	8	al	al	PROPN
easat-5885	87	9	.	.	PUNCT
easat-5885	88	1	[	[	X
easat-5885	88	2	13	13	NUM
easat-5885	88	3	]	]	PUNCT
easat-5885	88	4	emphasized	emphasize	VERB
easat-5885	88	5	the	the	DET
easat-5885	88	6	importance	importance	NOUN
easat-5885	88	7	of	of	ADP
easat-5885	88	8	facilitating	facilitate	VERB
easat-5885	88	9	conditions	condition	NOUN
easat-5885	88	10	,	,	PUNCT
easat-5885	88	11	such	such	ADJ
easat-5885	88	12	as	as	ADP
easat-5885	88	13	providing	provide	VERB
easat-5885	88	14	the	the	DET
easat-5885	88	15	necessary	necessary	ADJ
easat-5885	88	16	equipment	equipment	NOUN
easat-5885	88	17	to	to	PART
easat-5885	88	18	support	support	VERB
easat-5885	88	19	information	information	NOUN
easat-5885	88	20	systems	system	NOUN
easat-5885	88	21	,	,	PUNCT
easat-5885	88	22	including	include	VERB
easat-5885	88	23	both	both	CCONJ
easat-5885	88	24	software	software	NOUN
easat-5885	88	25	and	and	CCONJ
easat-5885	88	26	hardware	hardware	NOUN
easat-5885	88	27	.	.	PUNCT
easat-5885	89	1	this	this	PRON
easat-5885	89	2	ensures	ensure	VERB
easat-5885	89	3	that	that	SCONJ
easat-5885	89	4	users	user	NOUN
easat-5885	89	5	can	can	AUX
easat-5885	89	6	utilize	utilize	VERB
easat-5885	89	7	the	the	DET
easat-5885	89	8	information	information	NOUN
easat-5885	89	9	system	system	NOUN
easat-5885	89	10	according	accord	VERB
easat-5885	89	11	to	to	ADP
easat-5885	89	12	their	their	PRON
easat-5885	89	13	needs	need	NOUN
easat-5885	89	14	.	.	PUNCT
easat-5885	90	1	[	[	X
easat-5885	90	2	14	14	NUM
easat-5885	90	3	]	]	PUNCT
easat-5885	90	4	,	,	PUNCT
easat-5885	90	5	in	in	ADP
easat-5885	90	6	their	their	PRON
easat-5885	90	7	study	study	NOUN
easat-5885	90	8	of	of	ADP
easat-5885	90	9	customs	custom	NOUN
easat-5885	90	10	officers	officer	NOUN
easat-5885	90	11	,	,	PUNCT
easat-5885	90	12	found	find	VERB
easat-5885	90	13	that	that	SCONJ
easat-5885	90	14	most	most	ADV
easat-5885	90	15	newly	newly	ADV
easat-5885	90	16	recruited	recruit	VERB
easat-5885	90	17	customs	customs	NOUN
easat-5885	90	18	officers	officer	NOUN
easat-5885	90	19	adopted	adopt	VERB
easat-5885	90	20	four	four	NUM
easat-5885	90	21	major	major	ADJ
easat-5885	90	22	cultural	cultural	ADJ
easat-5885	90	23	aspects	aspect	NOUN
easat-5885	90	24	in	in	ADP
easat-5885	90	25	decreasing	decrease	VERB
easat-5885	90	26	order	order	NOUN
easat-5885	90	27	of	of	ADP
easat-5885	90	28	priority	priority	NOUN
easat-5885	90	29	:	:	PUNCT
easat-5885	90	30	social	social	ADJ
easat-5885	90	31	security	security	NOUN
easat-5885	90	32	,	,	PUNCT
easat-5885	90	33	facilitation	facilitation	NOUN
easat-5885	90	34	,	,	PUNCT
easat-5885	90	35	technology	technology	NOUN
easat-5885	90	36	adaptation	adaptation	NOUN
easat-5885	90	37	,	,	PUNCT
easat-5885	90	38	and	and	CCONJ
easat-5885	90	39	investigation	investigation	NOUN
easat-5885	90	40	prevention	prevention	NOUN
easat-5885	90	41	.	.	PUNCT
easat-5885	91	1	the	the	DET
easat-5885	91	2	authors	author	NOUN
easat-5885	91	3	recommended	recommend	VERB
easat-5885	91	4	continuous	continuous	ADJ
easat-5885	91	5	learning	learning	NOUN
easat-5885	91	6	practices	practice	NOUN
easat-5885	91	7	for	for	ADP
easat-5885	91	8	newly	newly	ADV
easat-5885	91	9	recruited	recruit	VERB
easat-5885	91	10	officers	officer	NOUN
easat-5885	91	11	and	and	CCONJ
easat-5885	91	12	highlighted	highlight	VERB
easat-5885	91	13	the	the	DET
easat-5885	91	14	importance	importance	NOUN
easat-5885	91	15	of	of	ADP
easat-5885	91	16	social	social	ADJ
easat-5885	91	17	integration	integration	NOUN
easat-5885	91	18	for	for	ADP
easat-5885	91	19	these	these	DET
easat-5885	91	20	officers	officer	NOUN
easat-5885	91	21	through	through	ADP
easat-5885	91	22	face	face	NOUN
easat-5885	91	23	-	-	PUNCT
easat-5885	91	24	to	to	ADP
easat-5885	91	25	-	-	PUNCT
easat-5885	91	26	face	face	NOUN
easat-5885	91	27	communication	communication	NOUN
easat-5885	91	28	,	,	PUNCT
easat-5885	91	29	particularly	particularly	ADV
easat-5885	91	30	two	two	NUM
easat-5885	91	31	-	-	PUNCT
easat-5885	91	32	way	way	NOUN
easat-5885	91	33	communication	communication	NOUN
easat-5885	91	34	.	.	PUNCT
easat-5885	92	1	alqaraleh	alqaraleh	PROPN
easat-5885	92	2	,	,	PUNCT
easat-5885	92	3	et	et	PROPN
easat-5885	92	4	al	al	PROPN
easat-5885	92	5	.	.	PUNCT
easat-5885	93	1	[	[	X
easat-5885	93	2	15	15	NUM
easat-5885	93	3	]	]	PUNCT
easat-5885	93	4	collected	collect	VERB
easat-5885	93	5	data	datum	NOUN
easat-5885	93	6	from	from	ADP
easat-5885	93	7	153	153	NUM
easat-5885	93	8	internal	internal	ADJ
easat-5885	93	9	auditors	auditor	NOUN
easat-5885	93	10	in	in	ADP
easat-5885	93	11	public	public	ADJ
easat-5885	93	12	enterprises	enterprise	NOUN
easat-5885	93	13	in	in	ADP
easat-5885	93	14	jordan	jordan	PROPN
easat-5885	93	15	.	.	PUNCT
easat-5885	94	1	according	accord	VERB
easat-5885	94	2	to	to	ADP
easat-5885	94	3	their	their	PRON
easat-5885	94	4	findings	finding	NOUN
easat-5885	94	5	,	,	PUNCT
easat-5885	94	6	the	the	DET
easat-5885	94	7	use	use	NOUN
easat-5885	94	8	of	of	ADP
easat-5885	94	9	information	information	NOUN
easat-5885	94	10	technology	technology	NOUN
easat-5885	94	11	(	(	PUNCT
easat-5885	94	12	it	it	PRON
easat-5885	94	13	)	)	PUNCT
easat-5885	94	14	and	and	CCONJ
easat-5885	94	15	organizational	organizational	ADJ
easat-5885	94	16	culture	culture	NOUN
easat-5885	94	17	(	(	PUNCT
easat-5885	94	18	oc	oc	NOUN
easat-5885	94	19	)	)	PUNCT
easat-5885	94	20	support	support	NOUN
easat-5885	94	21	is	be	AUX
easat-5885	94	22	crucial	crucial	ADJ
easat-5885	94	23	for	for	ADP
easat-5885	94	24	enhancing	enhance	VERB
easat-5885	94	25	the	the	DET
easat-5885	94	26	effectiveness	effectiveness	NOUN
easat-5885	94	27	of	of	ADP
easat-5885	94	28	internal	internal	ADJ
easat-5885	94	29	auditing	auditing	NOUN
easat-5885	94	30	.	.	PUNCT
easat-5885	95	1	the	the	DET
easat-5885	95	2	study	study	NOUN
easat-5885	95	3	revealed	reveal	VERB
easat-5885	95	4	a	a	DET
easat-5885	95	5	significant	significant	ADJ
easat-5885	95	6	relationship	relationship	NOUN
easat-5885	95	7	between	between	ADP
easat-5885	95	8	it	it	PRON
easat-5885	95	9	and	and	CCONJ
easat-5885	95	10	the	the	DET
easat-5885	95	11	efficiency	efficiency	NOUN
easat-5885	95	12	of	of	ADP
easat-5885	95	13	internal	internal	ADJ
easat-5885	95	14	auditing	auditing	NOUN
easat-5885	95	15	.	.	PUNCT
easat-5885	96	1	furthermore	furthermore	ADV
easat-5885	96	2	,	,	PUNCT
easat-5885	96	3	organizational	organizational	ADJ
easat-5885	96	4	culture	culture	NOUN
easat-5885	96	5	plays	play	VERB
easat-5885	96	6	a	a	DET
easat-5885	96	7	vital	vital	ADJ
easat-5885	96	8	role	role	NOUN
easat-5885	96	9	as	as	ADP
easat-5885	96	10	a	a	DET
easat-5885	96	11	mediator	mediator	NOUN
easat-5885	96	12	between	between	ADP
easat-5885	96	13	it	it	PRON
easat-5885	96	14	and	and	CCONJ
easat-5885	96	15	the	the	DET
easat-5885	96	16	success	success	NOUN
easat-5885	96	17	of	of	ADP
easat-5885	96	18	internal	internal	ADJ
easat-5885	96	19	auditing	auditing	NOUN
easat-5885	96	20	.	.	PUNCT
easat-5885	97	1	future	future	ADJ
easat-5885	97	2	research	research	NOUN
easat-5885	97	3	could	could	AUX
easat-5885	97	4	explore	explore	VERB
easat-5885	97	5	management	management	NOUN
easat-5885	97	6	support	support	NOUN
easat-5885	97	7	and	and	CCONJ
easat-5885	97	8	internal	internal	ADJ
easat-5885	97	9	audit	audit	NOUN
easat-5885	97	10	compliance	compliance	NOUN
easat-5885	97	11	.	.	PUNCT
easat-5885	98	1	it	it	PRON
easat-5885	98	2	applications	application	NOUN
easat-5885	98	3	are	be	AUX
easat-5885	98	4	evident	evident	ADJ
easat-5885	98	5	in	in	ADP
easat-5885	98	6	the	the	DET
easat-5885	98	7	design	design	NOUN
easat-5885	98	8	,	,	PUNCT
easat-5885	98	9	implementation	implementation	NOUN
easat-5885	98	10	,	,	PUNCT
easat-5885	98	11	and	and	CCONJ
easat-5885	98	12	control	control	NOUN
easat-5885	98	13	of	of	ADP
easat-5885	98	14	maintaining	maintain	VERB
easat-5885	98	15	an	an	DET
easat-5885	98	16	organization	organization	NOUN
easat-5885	98	17	's	's	PART
easat-5885	98	18	business	business	NOUN
easat-5885	98	19	processes	process	NOUN
easat-5885	98	20	[	[	X
easat-5885	98	21	16	16	NUM
easat-5885	98	22	,	,	PUNCT
easat-5885	98	23	17	17	NUM
easat-5885	98	24	]	]	PUNCT
easat-5885	98	25	.	.	PUNCT
easat-5885	99	1	additionally	additionally	ADV
easat-5885	99	2	,	,	PUNCT
easat-5885	99	3	it	it	PRON
easat-5885	99	4	contributes	contribute	VERB
easat-5885	99	5	to	to	ADP
easat-5885	99	6	the	the	DET
easat-5885	99	7	collection	collection	NOUN
easat-5885	99	8	,	,	PUNCT
easat-5885	99	9	processing	processing	NOUN
easat-5885	99	10	,	,	PUNCT
easat-5885	99	11	and	and	CCONJ
easat-5885	99	12	storage	storage	NOUN
easat-5885	99	13	of	of	ADP
easat-5885	99	14	data	datum	NOUN
easat-5885	99	15	,	,	PUNCT
easat-5885	99	16	especially	especially	ADV
easat-5885	99	17	financial	financial	ADJ
easat-5885	99	18	reporting	reporting	NOUN
easat-5885	99	19	data	datum	NOUN
easat-5885	99	20	.	.	PUNCT
easat-5885	100	1	as	as	SCONJ
easat-5885	100	2	noted	note	VERB
easat-5885	100	3	by	by	ADP
easat-5885	100	4	ali	ali	PROPN
easat-5885	100	5	,	,	PUNCT
easat-5885	100	6	et	et	PROPN
easat-5885	100	7	al	al	PROPN
easat-5885	100	8	.	.	PUNCT
easat-5885	101	1	[	[	X
easat-5885	101	2	16	16	NUM
easat-5885	101	3	]	]	PUNCT
easat-5885	101	4	,	,	PUNCT
easat-5885	101	5	accounting	account	VERB
easat-5885	101	6	information	information	NOUN
easat-5885	101	7	systems	system	NOUN
easat-5885	101	8	facilitate	facilitate	VERB
easat-5885	101	9	internal	internal	ADJ
easat-5885	101	10	control	control	NOUN
easat-5885	101	11	implementation	implementation	NOUN
easat-5885	101	12	and	and	CCONJ
easat-5885	101	13	enterprise	enterprise	NOUN
easat-5885	101	14	management	management	NOUN
easat-5885	101	15	.	.	PUNCT
easat-5885	102	1	by	by	ADP
easat-5885	102	2	utilizing	utilize	VERB
easat-5885	102	3	accounting	accounting	NOUN
easat-5885	102	4	information	information	NOUN
easat-5885	102	5	systems	system	NOUN
easat-5885	102	6	,	,	PUNCT
easat-5885	102	7	data	datum	NOUN
easat-5885	102	8	is	be	AUX
easat-5885	102	9	collected	collect	VERB
easat-5885	102	10	,	,	PUNCT
easat-5885	102	11	recorded	record	VERB
easat-5885	102	12	,	,	PUNCT
easat-5885	102	13	stored	store	VERB
easat-5885	102	14	,	,	PUNCT
easat-5885	102	15	and	and	CCONJ
easat-5885	102	16	managed	manage	VERB
easat-5885	102	17	to	to	PART
easat-5885	102	18	generate	generate	VERB
easat-5885	102	19	information	information	NOUN
easat-5885	102	20	for	for	ADP
easat-5885	102	21	decision	decision	NOUN
easat-5885	102	22	-	-	PUNCT
easat-5885	102	23	making	make	VERB
easat-5885	102	24	purposes	purpose	NOUN
easat-5885	102	25	(	(	PUNCT
easat-5885	102	26	[	[	X
easat-5885	102	27	4	4	NUM
easat-5885	102	28	]	]	NUM
easat-5885	102	29	)	)	PUNCT
easat-5885	102	30	.	.	PUNCT
easat-5885	103	1	key	key	ADJ
easat-5885	103	2	components	component	NOUN
easat-5885	103	3	of	of	ADP
easat-5885	103	4	accounting	accounting	NOUN
easat-5885	103	5	information	information	NOUN
easat-5885	103	6	include	include	VERB
easat-5885	103	7	people	people	NOUN
easat-5885	103	8	,	,	PUNCT
easat-5885	103	9	it	it	PRON
easat-5885	103	10	infrastructure	infrastructure	NOUN
easat-5885	103	11	,	,	PUNCT
easat-5885	103	12	software	software	NOUN
easat-5885	103	13	data	datum	NOUN
easat-5885	103	14	guidelines	guideline	NOUN
easat-5885	103	15	and	and	CCONJ
easat-5885	103	16	procedures	procedure	NOUN
easat-5885	103	17	,	,	PUNCT
easat-5885	103	18	security	security	NOUN
easat-5885	103	19	measures	measure	NOUN
easat-5885	103	20	,	,	PUNCT
easat-5885	103	21	and	and	CCONJ
easat-5885	103	22	internal	internal	ADJ
easat-5885	103	23	controls	control	NOUN
easat-5885	103	24	.	.	PUNCT
easat-5885	104	1	accounting	accounting	NOUN
easat-5885	104	2	information	information	NOUN
easat-5885	104	3	systems	system	NOUN
easat-5885	104	4	are	be	AUX
easat-5885	104	5	also	also	ADV
easat-5885	104	6	essential	essential	ADJ
easat-5885	104	7	for	for	ADP
easat-5885	104	8	managing	manage	VERB
easat-5885	104	9	information	information	NOUN
easat-5885	104	10	about	about	ADP
easat-5885	104	11	business	business	NOUN
easat-5885	104	12	transactions	transaction	NOUN
easat-5885	104	13	.	.	PUNCT
easat-5885	105	1	the	the	DET
easat-5885	105	2	new	new	ADJ
easat-5885	105	3	organizational	organizational	ADJ
easat-5885	105	4	structure	structure	NOUN
easat-5885	105	5	resulting	result	VERB
easat-5885	105	6	from	from	ADP
easat-5885	105	7	the	the	DET
easat-5885	105	8	study	study	NOUN
easat-5885	105	9	by	by	ADP
easat-5885	105	10	islam	islam	PROPN
easat-5885	105	11	,	,	PUNCT
easat-5885	105	12	et	et	PROPN
easat-5885	105	13	al	al	PROPN
easat-5885	105	14	.	.	PUNCT
easat-5885	106	1	[	[	X
easat-5885	106	2	18	18	NUM
easat-5885	106	3	]	]	PUNCT
easat-5885	106	4	examined	examine	VERB
easat-5885	106	5	the	the	DET
easat-5885	106	6	role	role	NOUN
easat-5885	106	7	of	of	ADP
easat-5885	106	8	culture	culture	NOUN
easat-5885	106	9	and	and	CCONJ
easat-5885	106	10	organizational	organizational	ADJ
easat-5885	106	11	structure	structure	NOUN
easat-5885	106	12	in	in	ADP
easat-5885	106	13	the	the	DET
easat-5885	106	14	knowledge	knowledge	NOUN
easat-5885	106	15	-	-	PUNCT
easat-5885	106	16	sharing	share	VERB
easat-5885	106	17	process	process	NOUN
easat-5885	106	18	,	,	PUNCT
easat-5885	106	19	mediated	mediate	VERB
easat-5885	106	20	by	by	ADP
easat-5885	106	21	the	the	DET
easat-5885	106	22	impact	impact	NOUN
easat-5885	106	23	of	of	ADP
easat-5885	106	24	2894	2894	NUM
easat-5885	106	25	edelweiss	edelweiss	PROPN
easat-5885	106	26	applied	apply	VERB
easat-5885	106	27	science	science	NOUN
easat-5885	106	28	and	and	CCONJ
easat-5885	106	29	technology	technology	NOUN
easat-5885	106	30	issn	issn	PROPN
easat-5885	106	31	:	:	PUNCT
easat-5885	106	32	2576	2576	NUM
easat-5885	106	33	-	-	SYM
easat-5885	106	34	8484	8484	NUM
easat-5885	106	35	vol	vol	NOUN
easat-5885	106	36	.	.	PROPN
easat-5885	107	1	9	9	NUM
easat-5885	107	2	,	,	PUNCT
easat-5885	107	3	no	no	INTJ
easat-5885	107	4	.	.	NOUN
easat-5885	108	1	3	3	NUM
easat-5885	108	2	:	:	PUNCT
easat-5885	108	3	2891	2891	NUM
easat-5885	108	4	-	-	SYM
easat-5885	108	5	2901	2901	NUM
easat-5885	108	6	,	,	PUNCT
easat-5885	108	7	2025	2025	NUM
easat-5885	108	8	doi	doi	NOUN
easat-5885	108	9	:	:	PUNCT
easat-5885	108	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	108	11	©	©	PROPN
easat-5885	108	12	2025	2025	NUM
easat-5885	108	13	by	by	ADP
easat-5885	108	14	the	the	DET
easat-5885	108	15	authors	author	NOUN
easat-5885	108	16	;	;	PUNCT
easat-5885	108	17	licensee	licensee	PROPN
easat-5885	108	18	learning	learn	VERB
easat-5885	108	19	gate	gate	VERB
easat-5885	108	20	technological	technological	ADJ
easat-5885	108	21	infrastructure	infrastructure	NOUN
easat-5885	108	22	.	.	PUNCT
easat-5885	109	1	they	they	PRON
easat-5885	109	2	concluded	conclude	VERB
easat-5885	109	3	that	that	SCONJ
easat-5885	109	4	there	there	PRON
easat-5885	109	5	is	be	VERB
easat-5885	109	6	a	a	DET
easat-5885	109	7	positive	positive	ADJ
easat-5885	109	8	relationship	relationship	NOUN
easat-5885	109	9	between	between	ADP
easat-5885	109	10	learning	learning	NOUN
easat-5885	109	11	and	and	CCONJ
easat-5885	109	12	development	development	NOUN
easat-5885	109	13	,	,	PUNCT
easat-5885	109	14	senior	senior	ADJ
easat-5885	109	15	management	management	NOUN
easat-5885	109	16	support	support	NOUN
easat-5885	109	17	,	,	PUNCT
easat-5885	109	18	centralization	centralization	NOUN
easat-5885	109	19	,	,	PUNCT
easat-5885	109	20	and	and	CCONJ
easat-5885	109	21	knowledge	knowledge	NOUN
easat-5885	109	22	sharing	sharing	NOUN
easat-5885	109	23	.	.	PUNCT
easat-5885	110	1	furthermore	furthermore	ADV
easat-5885	110	2	,	,	PUNCT
easat-5885	110	3	majlesi	majlesi	NOUN
easat-5885	110	4	,	,	PUNCT
easat-5885	110	5	et	et	PROPN
easat-5885	110	6	al	al	PROPN
easat-5885	110	7	.	.	PUNCT
easat-5885	111	1	[	[	X
easat-5885	111	2	19	19	NUM
easat-5885	111	3	]	]	PUNCT
easat-5885	111	4	also	also	ADV
easat-5885	111	5	identified	identify	VERB
easat-5885	111	6	a	a	DET
easat-5885	111	7	positive	positive	ADJ
easat-5885	111	8	relationship	relationship	NOUN
easat-5885	111	9	between	between	ADP
easat-5885	111	10	organizational	organizational	ADJ
easat-5885	111	11	structure	structure	NOUN
easat-5885	111	12	and	and	CCONJ
easat-5885	111	13	information	information	NOUN
easat-5885	111	14	technology	technology	NOUN
easat-5885	111	15	.	.	PUNCT
easat-5885	112	1	organizational	organizational	ADJ
easat-5885	112	2	culture	culture	NOUN
easat-5885	112	3	has	have	AUX
easat-5885	112	4	long	long	ADV
easat-5885	112	5	existed	exist	VERB
easat-5885	112	6	in	in	ADP
easat-5885	112	7	workplace	workplace	NOUN
easat-5885	112	8	activities	activity	NOUN
easat-5885	112	9	and	and	CCONJ
easat-5885	112	10	serves	serve	VERB
easat-5885	112	11	as	as	ADP
easat-5885	112	12	a	a	DET
easat-5885	112	13	driving	drive	VERB
easat-5885	112	14	force	force	NOUN
easat-5885	112	15	for	for	SCONJ
easat-5885	112	16	employees	employee	NOUN
easat-5885	112	17	to	to	PART
easat-5885	112	18	achieve	achieve	VERB
easat-5885	112	19	better	well	ADJ
easat-5885	112	20	work	work	NOUN
easat-5885	112	21	quality	quality	NOUN
easat-5885	112	22	(	(	PUNCT
easat-5885	112	23	[	[	X
easat-5885	112	24	20	20	NUM
easat-5885	112	25	]	]	NUM
easat-5885	112	26	)	)	PUNCT
easat-5885	112	27	.	.	PUNCT
easat-5885	113	1	in	in	ADP
easat-5885	113	2	this	this	DET
easat-5885	113	3	context	context	NOUN
easat-5885	113	4	,	,	PUNCT
easat-5885	113	5	a	a	DET
easat-5885	113	6	strong	strong	ADJ
easat-5885	113	7	organizational	organizational	ADJ
easat-5885	113	8	culture	culture	NOUN
easat-5885	113	9	can	can	AUX
easat-5885	113	10	enhance	enhance	VERB
easat-5885	113	11	organizational	organizational	ADJ
easat-5885	113	12	efficiency	efficiency	NOUN
easat-5885	113	13	.	.	PUNCT
easat-5885	114	1	organizational	organizational	ADJ
easat-5885	114	2	culture	culture	NOUN
easat-5885	114	3	consists	consist	VERB
easat-5885	114	4	of	of	ADP
easat-5885	114	5	a	a	DET
easat-5885	114	6	shared	share	VERB
easat-5885	114	7	system	system	NOUN
easat-5885	114	8	followed	follow	VERB
easat-5885	114	9	by	by	ADP
easat-5885	114	10	members	member	NOUN
easat-5885	114	11	of	of	ADP
easat-5885	114	12	an	an	DET
easat-5885	114	13	organization	organization	NOUN
easat-5885	114	14	,	,	PUNCT
easat-5885	114	15	distinguishing	distinguish	VERB
easat-5885	114	16	it	it	PRON
easat-5885	114	17	from	from	ADP
easat-5885	114	18	others	other	NOUN
easat-5885	114	19	.	.	PUNCT
easat-5885	115	1	ertosun	ertosun	NOUN
easat-5885	115	2	and	and	CCONJ
easat-5885	115	3	adiguzel	adiguzel	VERB
easat-5885	115	4	[	[	X
easat-5885	115	5	21	21	NUM
easat-5885	115	6	]	]	PUNCT
easat-5885	115	7	stated	state	VERB
easat-5885	115	8	that	that	SCONJ
easat-5885	115	9	a	a	DET
easat-5885	115	10	strong	strong	ADJ
easat-5885	115	11	organizational	organizational	ADJ
easat-5885	115	12	culture	culture	NOUN
easat-5885	115	13	leads	lead	VERB
easat-5885	115	14	to	to	ADP
easat-5885	115	15	superior	superior	ADJ
easat-5885	115	16	organizational	organizational	ADJ
easat-5885	115	17	development	development	NOUN
easat-5885	115	18	.	.	PUNCT
easat-5885	116	1	in	in	ADP
easat-5885	116	2	the	the	DET
easat-5885	116	3	related	relate	VERB
easat-5885	116	4	study	study	NOUN
easat-5885	116	5	,	,	PUNCT
easat-5885	116	6	there	there	PRON
easat-5885	116	7	were	be	VERB
easat-5885	116	8	28	28	NUM
easat-5885	116	9	items	item	NOUN
easat-5885	116	10	in	in	ADP
easat-5885	116	11	the	the	DET
easat-5885	116	12	questionnaire	questionnaire	NOUN
easat-5885	116	13	,	,	PUNCT
easat-5885	116	14	divided	divide	VERB
easat-5885	116	15	into	into	ADP
easat-5885	116	16	three	three	NUM
easat-5885	116	17	sections	section	NOUN
easat-5885	116	18	with	with	ADP
easat-5885	116	19	the	the	DET
easat-5885	116	20	following	follow	VERB
easat-5885	116	21	details	detail	NOUN
easat-5885	116	22	:	:	PUNCT
easat-5885	116	23	the	the	DET
easat-5885	116	24	first	first	ADJ
easat-5885	116	25	section	section	NOUN
easat-5885	116	26	included	include	VERB
easat-5885	116	27	items	item	NOUN
easat-5885	116	28	addressing	address	VERB
easat-5885	116	29	the	the	DET
easat-5885	116	30	independent	independent	ADJ
easat-5885	116	31	variable	variable	NOUN
easat-5885	116	32	(	(	PUNCT
easat-5885	116	33	information	information	NOUN
easat-5885	116	34	technology	technology	NOUN
easat-5885	116	35	)	)	PUNCT
easat-5885	116	36	,	,	PUNCT
easat-5885	116	37	the	the	DET
easat-5885	116	38	second	second	ADJ
easat-5885	116	39	section	section	NOUN
easat-5885	116	40	covered	cover	VERB
easat-5885	116	41	items	item	NOUN
easat-5885	116	42	related	relate	VERB
easat-5885	116	43	to	to	ADP
easat-5885	116	44	the	the	DET
easat-5885	116	45	mediating	mediate	VERB
easat-5885	116	46	variable	variable	NOUN
easat-5885	116	47	(	(	PUNCT
easat-5885	116	48	organizational	organizational	ADJ
easat-5885	116	49	culture	culture	NOUN
easat-5885	116	50	)	)	PUNCT
easat-5885	116	51	and	and	CCONJ
easat-5885	116	52	the	the	DET
easat-5885	116	53	dependent	dependent	ADJ
easat-5885	116	54	variable	variable	NOUN
easat-5885	116	55	(	(	PUNCT
easat-5885	116	56	internal	internal	ADJ
easat-5885	116	57	audit	audit	NOUN
easat-5885	116	58	effectiveness	effectiveness	NOUN
easat-5885	116	59	)	)	PUNCT
easat-5885	116	60	,	,	PUNCT
easat-5885	116	61	and	and	CCONJ
easat-5885	116	62	the	the	DET
easat-5885	116	63	third	third	ADJ
easat-5885	116	64	section	section	NOUN
easat-5885	116	65	contained	contain	VERB
easat-5885	116	66	items	item	NOUN
easat-5885	116	67	on	on	ADP
easat-5885	116	68	the	the	DET
easat-5885	116	69	socio	socio	NOUN
easat-5885	116	70	-	-	ADJ
easat-5885	116	71	demographic	demographic	ADJ
easat-5885	116	72	characteristics	characteristic	NOUN
easat-5885	116	73	of	of	ADP
easat-5885	116	74	participants	participant	NOUN
easat-5885	116	75	.	.	PUNCT
easat-5885	117	1	in	in	ADP
easat-5885	117	2	another	another	DET
easat-5885	117	3	study	study	NOUN
easat-5885	117	4	,	,	PUNCT
easat-5885	117	5	hanna	hanna	NOUN
easat-5885	117	6	and	and	CCONJ
easat-5885	117	7	firnanti	firnanti	NOUN
easat-5885	117	8	[	[	X
easat-5885	117	9	22	22	NUM
easat-5885	117	10	]	]	PUNCT
easat-5885	117	11	concluded	conclude	VERB
easat-5885	117	12	that	that	SCONJ
easat-5885	117	13	organizational	organizational	ADJ
easat-5885	117	14	culture	culture	NOUN
easat-5885	117	15	positively	positively	ADV
easat-5885	117	16	impacts	impact	VERB
easat-5885	117	17	the	the	DET
easat-5885	117	18	performance	performance	NOUN
easat-5885	117	19	of	of	ADP
easat-5885	117	20	auditors	auditor	NOUN
easat-5885	117	21	.	.	PUNCT
easat-5885	118	1	based	base	VERB
easat-5885	118	2	on	on	ADP
easat-5885	118	3	the	the	DET
easat-5885	118	4	findings	finding	NOUN
easat-5885	118	5	of	of	ADP
easat-5885	118	6	al	al	PROPN
easat-5885	118	7	-	-	PUNCT
easat-5885	118	8	gasawneh	gasawneh	PROPN
easat-5885	118	9	and	and	CCONJ
easat-5885	118	10	al	al	PROPN
easat-5885	118	11	-	-	PUNCT
easat-5885	118	12	adamat	adamat	NOUN
easat-5885	118	13	[	[	X
easat-5885	118	14	23	23	NUM
easat-5885	118	15	]	]	PUNCT
easat-5885	118	16	the	the	DET
easat-5885	118	17	presented	present	VERB
easat-5885	118	18	variables	variable	NOUN
easat-5885	118	19	have	have	VERB
easat-5885	118	20	the	the	DET
easat-5885	118	21	potential	potential	NOUN
easat-5885	118	22	to	to	PART
easat-5885	118	23	act	act	VERB
easat-5885	118	24	as	as	ADP
easat-5885	118	25	mediators	mediator	NOUN
easat-5885	118	26	.	.	PUNCT
easat-5885	119	1	they	they	PRON
easat-5885	119	2	can	can	AUX
easat-5885	119	3	also	also	ADV
easat-5885	119	4	facilitate	facilitate	VERB
easat-5885	119	5	the	the	DET
easat-5885	119	6	formation	formation	NOUN
easat-5885	119	7	of	of	ADP
easat-5885	119	8	relationships	relationship	NOUN
easat-5885	119	9	between	between	ADP
easat-5885	119	10	the	the	DET
easat-5885	119	11	independent	independent	ADJ
easat-5885	119	12	and	and	CCONJ
easat-5885	119	13	dependent	dependent	ADJ
easat-5885	119	14	variables	variable	NOUN
easat-5885	119	15	.	.	PUNCT
easat-5885	120	1	additionally	additionally	ADV
easat-5885	120	2	,	,	PUNCT
easat-5885	120	3	these	these	DET
easat-5885	120	4	variables	variable	NOUN
easat-5885	120	5	can	can	AUX
easat-5885	120	6	link	link	VERB
easat-5885	120	7	the	the	DET
easat-5885	120	8	independent	independent	ADJ
easat-5885	120	9	variable	variable	NOUN
easat-5885	120	10	to	to	ADP
easat-5885	120	11	the	the	DET
easat-5885	120	12	mediating	mediate	VERB
easat-5885	120	13	variable	variable	NOUN
easat-5885	120	14	.	.	PUNCT
easat-5885	121	1	similarly	similarly	ADV
easat-5885	121	2	,	,	PUNCT
easat-5885	121	3	the	the	DET
easat-5885	121	4	mediating	mediate	VERB
easat-5885	121	5	variable	variable	NOUN
easat-5885	121	6	and	and	CCONJ
easat-5885	121	7	the	the	DET
easat-5885	121	8	dependent	dependent	ADJ
easat-5885	121	9	variable	variable	NOUN
easat-5885	121	10	can	can	AUX
easat-5885	121	11	be	be	AUX
easat-5885	121	12	interconnected	interconnect	VERB
easat-5885	121	13	through	through	ADP
easat-5885	121	14	mediation	mediation	NOUN
easat-5885	121	15	.	.	PUNCT
easat-5885	122	1	from	from	ADP
easat-5885	122	2	this	this	PRON
easat-5885	122	3	,	,	PUNCT
easat-5885	122	4	the	the	DET
easat-5885	122	5	authors	author	NOUN
easat-5885	122	6	propose	propose	VERB
easat-5885	122	7	the	the	DET
easat-5885	122	8	following	follow	VERB
easat-5885	122	9	model	model	NOUN
easat-5885	122	10	(	(	PUNCT
easat-5885	122	11	see	see	VERB
easat-5885	122	12	figure	figure	NOUN
easat-5885	122	13	1	1	NUM
easat-5885	122	14	):	):	PUNCT
easat-5885	122	15	figure	figure	NOUN
easat-5885	122	16	1	1	NUM
easat-5885	122	17	.	.	PUNCT
easat-5885	122	18	theoretical	theoretical	ADJ
easat-5885	122	19	model	model	NOUN
easat-5885	122	20	.	.	PUNCT
easat-5885	123	1	the	the	DET
easat-5885	123	2	hypotheses	hypothesis	NOUN
easat-5885	123	3	are	be	AUX
easat-5885	123	4	given	give	VERB
easat-5885	123	5	in	in	ADP
easat-5885	123	6	table	table	NOUN
easat-5885	123	7	1	1	NUM
easat-5885	123	8	.	.	PUNCT
easat-5885	123	9	table	table	NOUN
easat-5885	123	10	1	1	NUM
easat-5885	123	11	.	.	PUNCT
easat-5885	123	12	proposed	propose	VERB
easat-5885	123	13	research	research	NOUN
easat-5885	123	14	hypotheses	hypothesis	NOUN
easat-5885	123	15	.	.	PUNCT
easat-5885	124	1	hypothesis	hypothesis	NOUN
easat-5885	124	2	interpretation	interpretation	NOUN
easat-5885	124	3	source	source	NOUN
easat-5885	124	4	h1	h1	PROPN
easat-5885	124	5	information	information	NOUN
easat-5885	124	6	technology	technology	NOUN
easat-5885	124	7	positively	positively	ADV
easat-5885	124	8	affects	affect	VERB
easat-5885	124	9	the	the	DET
easat-5885	124	10	effectiveness	effectiveness	NOUN
easat-5885	124	11	of	of	ADP
easat-5885	124	12	internal	internal	ADJ
easat-5885	124	13	audit	audit	NOUN
easat-5885	124	14	mạnh	mạnh	NOUN
easat-5885	124	15	and	and	CCONJ
easat-5885	124	16	thị	thị	PROPN
easat-5885	124	17	[	[	X
easat-5885	124	18	2	2	NUM
easat-5885	124	19	]	]	PUNCT
easat-5885	124	20	,	,	PUNCT
easat-5885	124	21	wanyama	wanyama	NOUN
easat-5885	124	22	and	and	CCONJ
easat-5885	124	23	zheng	zheng	PROPN
easat-5885	125	1	[	[	X
easat-5885	125	2	11	11	NUM
easat-5885	125	3	]	]	PUNCT
easat-5885	125	4	;	;	PUNCT
easat-5885	125	5	nawaiseh	nawaiseh	PROPN
easat-5885	125	6	et	et	PROPN
easat-5885	125	7	al	al	PROPN
easat-5885	125	8	.	.	PROPN
easat-5885	125	9	(	(	PUNCT
easat-5885	125	10	2021	2021	NUM
easat-5885	125	11	;	;	PUNCT
easat-5885	125	12	barnato	barnato	NOUN
easat-5885	125	13	,	,	PUNCT
easat-5885	125	14	et	et	PROPN
easat-5885	125	15	al	al	PROPN
easat-5885	125	16	.	.	PUNCT
easat-5885	126	1	[	[	X
easat-5885	126	2	12	12	NUM
easat-5885	126	3	]	]	PUNCT
easat-5885	126	4	;	;	PUNCT
easat-5885	126	5	nawaiseh	nawaiseh	PROPN
easat-5885	126	6	,	,	PUNCT
easat-5885	126	7	et	et	PROPN
easat-5885	126	8	al	al	PROPN
easat-5885	126	9	.	.	PUNCT
easat-5885	127	1	[	[	X
easat-5885	127	2	4	4	NUM
easat-5885	127	3	]	]	PUNCT
easat-5885	127	4	;	;	PUNCT
easat-5885	127	5	[	[	X
easat-5885	127	6	13	13	NUM
easat-5885	127	7	]	]	PUNCT
easat-5885	127	8	;	;	PUNCT
easat-5885	127	9	kankaew	kankaew	VERB
easat-5885	127	10	and	and	CCONJ
easat-5885	127	11	treruttanaset	treruttanaset	VERB
easat-5885	127	12	[	[	X
easat-5885	127	13	14	14	NUM
easat-5885	127	14	]	]	PUNCT
easat-5885	127	15	and	and	CCONJ
easat-5885	127	16	alqaraleh	alqaraleh	NOUN
easat-5885	127	17	,	,	PUNCT
easat-5885	127	18	et	et	PROPN
easat-5885	127	19	al	al	PROPN
easat-5885	127	20	.	.	PUNCT
easat-5885	128	1	[	[	X
easat-5885	128	2	15	15	NUM
easat-5885	128	3	]	]	X
easat-5885	128	4	h2	h2	NOUN
easat-5885	128	5	organizational	organizational	ADJ
easat-5885	128	6	culture	culture	NOUN
easat-5885	128	7	positively	positively	ADV
easat-5885	128	8	affects	affect	VERB
easat-5885	128	9	the	the	DET
easat-5885	128	10	effectiveness	effectiveness	NOUN
easat-5885	128	11	of	of	ADP
easat-5885	128	12	internal	internal	ADJ
easat-5885	128	13	audit	audit	NOUN
easat-5885	128	14	ertosun	ertosun	NOUN
easat-5885	128	15	and	and	CCONJ
easat-5885	128	16	adiguzel	adiguzel	VERB
easat-5885	128	17	[	[	X
easat-5885	128	18	21	21	NUM
easat-5885	128	19	]	]	PUNCT
easat-5885	128	20	and	and	CCONJ
easat-5885	128	21	hanna	hanna	PROPN
easat-5885	128	22	and	and	CCONJ
easat-5885	128	23	firnanti	firnanti	NOUN
easat-5885	129	1	[	[	X
easat-5885	129	2	22	22	NUM
easat-5885	129	3	]	]	SYM
easat-5885	129	4	3	3	X
easat-5885	129	5	.	.	PUNCT
easat-5885	129	6	researching	research	VERB
easat-5885	129	7	method	method	NOUN
easat-5885	129	8	3.1	3.1	NUM
easat-5885	129	9	.	.	PUNCT
easat-5885	130	1	data	datum	NOUN
easat-5885	130	2	collecting	collecting	NOUN
easat-5885	130	3	based	base	VERB
easat-5885	130	4	on	on	ADP
easat-5885	130	5	the	the	DET
easat-5885	130	6	influencing	influence	VERB
easat-5885	130	7	factors	factor	NOUN
easat-5885	130	8	explored	explore	VERB
easat-5885	130	9	in	in	ADP
easat-5885	130	10	the	the	DET
easat-5885	130	11	literature	literature	PROPN
easat-5885	130	12	review	review	PROPN
easat-5885	130	13	,	,	PUNCT
easat-5885	130	14	a	a	DET
easat-5885	130	15	quantitative	quantitative	ADJ
easat-5885	130	16	survey	survey	NOUN
easat-5885	130	17	questionnaire	questionnaire	NOUN
easat-5885	130	18	was	be	AUX
easat-5885	130	19	distributed	distribute	VERB
easat-5885	130	20	to	to	ADP
easat-5885	130	21	the	the	DET
easat-5885	130	22	identified	identify	VERB
easat-5885	130	23	survey	survey	NOUN
easat-5885	130	24	subjects	subject	NOUN
easat-5885	130	25	in	in	ADP
easat-5885	130	26	the	the	DET
easat-5885	130	27	following	follow	VERB
easat-5885	130	28	formats	format	NOUN
easat-5885	130	29	:	:	PUNCT
easat-5885	130	30	(	(	PUNCT
easat-5885	130	31	i	i	NOUN
easat-5885	130	32	)	)	PUNCT
easat-5885	130	33	directly	directly	ADV
easat-5885	130	34	,	,	PUNCT
easat-5885	130	35	(	(	PUNCT
easat-5885	130	36	ii	ii	NOUN
easat-5885	130	37	)	)	PUNCT
easat-5885	130	38	by	by	ADP
easat-5885	130	39	mail	mail	NOUN
easat-5885	130	40	,	,	PUNCT
easat-5885	130	41	(	(	PUNCT
easat-5885	130	42	iii	iii	NOUN
easat-5885	130	43	)	)	PUNCT
easat-5885	130	44	by	by	ADP
easat-5885	130	45	email	email	NOUN
easat-5885	130	46	,	,	PUNCT
easat-5885	130	47	(	(	PUNCT
easat-5885	130	48	iv	iv	X
easat-5885	130	49	)	)	PUNCT
easat-5885	130	50	via	via	ADP
easat-5885	130	51	google	google	PROPN
easat-5885	130	52	docs	docs	PROPN
easat-5885	130	53	,	,	PUNCT
easat-5885	130	54	(	(	PUNCT
easat-5885	130	55	v	v	NOUN
easat-5885	130	56	)	)	PUNCT
easat-5885	130	57	other	other	ADJ
easat-5885	130	58	.	.	PUNCT
easat-5885	131	1	the	the	DET
easat-5885	131	2	survey	survey	NOUN
easat-5885	131	3	collected	collect	VERB
easat-5885	131	4	187	187	NUM
easat-5885	131	5	responses	response	NOUN
easat-5885	131	6	out	out	ADP
easat-5885	131	7	of	of	ADP
easat-5885	131	8	245	245	NUM
easat-5885	131	9	effectiveness	effectiveness	NOUN
easat-5885	131	10	of	of	ADP
easat-5885	131	11	internal	internal	ADJ
easat-5885	131	12	audit	audit	NOUN
easat-5885	131	13	(	(	PUNCT
easat-5885	131	14	ie	ie	X
easat-5885	131	15	)	)	PUNCT
easat-5885	131	16	organizational	organizational	ADJ
easat-5885	131	17	culture	culture	NOUN
easat-5885	131	18	(	(	PUNCT
easat-5885	131	19	oc	oc	NOUN
easat-5885	131	20	)	)	PUNCT
easat-5885	131	21	information	information	NOUN
easat-5885	131	22	technology	technology	NOUN
easat-5885	131	23	(	(	PUNCT
easat-5885	131	24	it	it	PRON
easat-5885	131	25	)	)	PUNCT
easat-5885	131	26	2895	2895	NUM
easat-5885	131	27	edelweiss	edelweiss	PROPN
easat-5885	131	28	applied	apply	VERB
easat-5885	131	29	science	science	NOUN
easat-5885	131	30	and	and	CCONJ
easat-5885	131	31	technology	technology	NOUN
easat-5885	131	32	issn	issn	PROPN
easat-5885	131	33	:	:	PUNCT
easat-5885	131	34	2576	2576	NUM
easat-5885	131	35	-	-	SYM
easat-5885	131	36	8484	8484	NUM
easat-5885	131	37	vol	vol	NOUN
easat-5885	131	38	.	.	PROPN
easat-5885	132	1	9	9	NUM
easat-5885	132	2	,	,	PUNCT
easat-5885	132	3	no	no	INTJ
easat-5885	132	4	.	.	NOUN
easat-5885	133	1	3	3	NUM
easat-5885	133	2	:	:	PUNCT
easat-5885	133	3	2891	2891	NUM
easat-5885	133	4	-	-	SYM
easat-5885	133	5	2901	2901	NUM
easat-5885	133	6	,	,	PUNCT
easat-5885	133	7	2025	2025	NUM
easat-5885	133	8	doi	doi	NOUN
easat-5885	133	9	:	:	PUNCT
easat-5885	133	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	133	11	©	©	PROPN
easat-5885	133	12	2025	2025	NUM
easat-5885	133	13	by	by	ADP
easat-5885	133	14	the	the	DET
easat-5885	133	15	authors	author	NOUN
easat-5885	133	16	;	;	PUNCT
easat-5885	133	17	licensee	licensee	PROPN
easat-5885	133	18	learning	learn	VERB
easat-5885	133	19	gate	gate	NOUN
easat-5885	133	20	distributed	distribute	VERB
easat-5885	133	21	questionnaires	questionnaire	NOUN
easat-5885	133	22	.	.	PUNCT
easat-5885	134	1	after	after	ADP
easat-5885	134	2	excluding	exclude	VERB
easat-5885	134	3	invalid	invalid	ADJ
easat-5885	134	4	questionnaires	questionnaire	NOUN
easat-5885	134	5	due	due	ADJ
easat-5885	134	6	to	to	ADP
easat-5885	134	7	missing	miss	VERB
easat-5885	134	8	fields	field	NOUN
easat-5885	134	9	or	or	CCONJ
easat-5885	134	10	incomplete	incomplete	ADJ
easat-5885	134	11	information	information	NOUN
easat-5885	134	12	,	,	PUNCT
easat-5885	134	13	the	the	DET
easat-5885	134	14	author	author	NOUN
easat-5885	134	15	selected	select	VERB
easat-5885	134	16	156	156	NUM
easat-5885	134	17	valid	valid	ADJ
easat-5885	134	18	responses	response	NOUN
easat-5885	134	19	,	,	PUNCT
easat-5885	134	20	representing	represent	VERB
easat-5885	134	21	a	a	DET
easat-5885	134	22	response	response	NOUN
easat-5885	134	23	rate	rate	NOUN
easat-5885	134	24	of	of	ADP
easat-5885	134	25	63.67	63.67	NUM
easat-5885	134	26	%	%	NOUN
easat-5885	134	27	.	.	PUNCT
easat-5885	135	1	3.2	3.2	NUM
easat-5885	135	2	.	.	PUNCT
easat-5885	136	1	data	datum	NOUN
easat-5885	136	2	processing	process	VERB
easat-5885	136	3	the	the	DET
easat-5885	136	4	author	author	NOUN
easat-5885	136	5	uses	use	VERB
easat-5885	136	6	software	software	NOUN
easat-5885	136	7	spss	spss	PROPN
easat-5885	136	8	22	22	NUM
easat-5885	136	9	,	,	PUNCT
easat-5885	136	10	the	the	DET
easat-5885	136	11	criteria	criterion	NOUN
easat-5885	136	12	to	to	PART
easat-5885	136	13	analyze	analyze	VERB
easat-5885	136	14	include	include	VERB
easat-5885	136	15	:	:	PUNCT
easat-5885	136	16	mean	mean	ADJ
easat-5885	136	17	value	value	NOUN
easat-5885	136	18	(	(	PUNCT
easat-5885	136	19	mean	mean	NOUN
easat-5885	136	20	)	)	PUNCT
easat-5885	136	21	,	,	PUNCT
easat-5885	136	22	median	median	ADJ
easat-5885	136	23	value	value	NOUN
easat-5885	136	24	(	(	PUNCT
easat-5885	136	25	median	median	NOUN
easat-5885	136	26	)	)	PUNCT
easat-5885	136	27	,	,	PUNCT
easat-5885	136	28	max	max	PROPN
easat-5885	136	29	value	value	NOUN
easat-5885	136	30	(	(	PUNCT
easat-5885	136	31	max	max	PROPN
easat-5885	136	32	)	)	PUNCT
easat-5885	136	33	,	,	PUNCT
easat-5885	136	34	min	min	NOUN
easat-5885	136	35	value	value	NOUN
easat-5885	136	36	(	(	PUNCT
easat-5885	136	37	min	min	NOUN
easat-5885	136	38	)	)	PUNCT
easat-5885	136	39	of	of	ADP
easat-5885	136	40	the	the	DET
easat-5885	136	41	researched	researched	ADJ
easat-5885	136	42	variants	variant	NOUN
easat-5885	136	43	and	and	CCONJ
easat-5885	136	44	measurement	measurement	NOUN
easat-5885	136	45	.	.	PUNCT
easat-5885	137	1	measuring	measure	VERB
easat-5885	137	2	the	the	DET
easat-5885	137	3	variability	variability	NOUN
easat-5885	137	4	of	of	ADP
easat-5885	137	5	the	the	DET
easat-5885	137	6	data	datum	NOUN
easat-5885	137	7	by	by	ADP
easat-5885	137	8	using	use	VERB
easat-5885	137	9	the	the	DET
easat-5885	137	10	standard	standard	ADJ
easat-5885	137	11	deviation	deviation	NOUN
easat-5885	137	12	.	.	PUNCT
easat-5885	138	1	the	the	DET
easat-5885	138	2	statistic	statistic	ADJ
easat-5885	138	3	descriptive	descriptive	ADJ
easat-5885	138	4	analyse	analyse	NOUN
easat-5885	138	5	aims	aim	VERB
easat-5885	138	6	to	to	PART
easat-5885	138	7	collect	collect	VERB
easat-5885	138	8	information	information	NOUN
easat-5885	138	9	about	about	ADP
easat-5885	138	10	the	the	DET
easat-5885	138	11	nature	nature	NOUN
easat-5885	138	12	of	of	ADP
easat-5885	138	13	the	the	DET
easat-5885	138	14	researched	research	VERB
easat-5885	138	15	data	datum	NOUN
easat-5885	138	16	according	accord	VERB
easat-5885	138	17	to	to	ADP
easat-5885	138	18	the	the	DET
easat-5885	138	19	specific	specific	ADJ
easat-5885	138	20	variants	variant	NOUN
easat-5885	138	21	,	,	PUNCT
easat-5885	138	22	central	central	ADJ
easat-5885	138	23	trend	trend	NOUN
easat-5885	138	24	of	of	ADP
easat-5885	138	25	the	the	DET
easat-5885	138	26	researched	research	VERB
easat-5885	138	27	data	datum	NOUN
easat-5885	138	28	.	.	PUNCT
easat-5885	139	1	in	in	ADP
easat-5885	139	2	order	order	NOUN
easat-5885	139	3	to	to	PART
easat-5885	139	4	verify	verify	VERB
easat-5885	139	5	the	the	DET
easat-5885	139	6	scale	scale	NOUN
easat-5885	139	7	’s	’s	PART
easat-5885	139	8	quality	quality	NOUN
easat-5885	139	9	,	,	PUNCT
easat-5885	139	10	the	the	DET
easat-5885	139	11	author	author	NOUN
easat-5885	139	12	uses	use	VERB
easat-5885	139	13	coefficient	coefficient	NOUN
easat-5885	139	14	cronbach	cronbach	VERB
easat-5885	139	15	’s	’s	ADV
easat-5885	139	16	.	.	PUNCT
easat-5885	140	1	the	the	DET
easat-5885	140	2	scale	scale	NOUN
easat-5885	140	3	is	be	AUX
easat-5885	140	4	considered	consider	VERB
easat-5885	140	5	good	good	ADJ
easat-5885	140	6	quality	quality	NOUN
easat-5885	140	7	when	when	SCONJ
easat-5885	140	8	:	:	PUNCT
easat-5885	140	9	(	(	PUNCT
easat-5885	140	10	i	i	NOUN
easat-5885	140	11	)	)	PUNCT
easat-5885	140	12	coefficient	coefficient	NOUN
easat-5885	140	13	cronbach	cronbach	PROPN
easat-5885	140	14	’s	’s	PART
easat-5885	140	15	alpha	alpha	NOUN
easat-5885	140	16	of	of	ADP
easat-5885	140	17	the	the	DET
easat-5885	140	18	total	total	NOUN
easat-5885	140	19	is	be	AUX
easat-5885	140	20	bigger	big	ADJ
easat-5885	140	21	than	than	ADP
easat-5885	140	22	0.6	0.6	NUM
easat-5885	140	23	;	;	PUNCT
easat-5885	140	24	and	and	CCONJ
easat-5885	140	25	(	(	PUNCT
easat-5885	140	26	ii	ii	NOUN
easat-5885	140	27	)	)	PUNCT
easat-5885	140	28	correlative	correlative	ADJ
easat-5885	140	29	coefficient	coefficient	NOUN
easat-5885	140	30	variant	variant	NOUN
easat-5885	140	31	–	–	PUNCT
easat-5885	140	32	total	total	NOUN
easat-5885	140	33	of	of	ADP
easat-5885	140	34	the	the	DET
easat-5885	140	35	observed	observed	ADJ
easat-5885	140	36	variants	variant	NOUN
easat-5885	140	37	(	(	PUNCT
easat-5885	140	38	corrected	correct	VERB
easat-5885	140	39	item	item	NOUN
easat-5885	140	40	–	–	PUNCT
easat-5885	140	41	total	total	ADJ
easat-5885	140	42	corelation	corelation	NOUN
easat-5885	140	43	)	)	PUNCT
easat-5885	140	44	is	be	AUX
easat-5885	140	45	bigger	big	ADJ
easat-5885	140	46	than	than	ADP
easat-5885	140	47	0.3	0.3	NUM
easat-5885	141	1	[	[	X
easat-5885	141	2	24	24	NUM
easat-5885	141	3	]	]	PUNCT
easat-5885	141	4	.	.	PUNCT
easat-5885	142	1	next	next	ADV
easat-5885	142	2	,	,	PUNCT
easat-5885	142	3	the	the	DET
easat-5885	142	4	author	author	NOUN
easat-5885	142	5	analyzes	analyze	VERB
easat-5885	142	6	efa	efa	PROPN
easat-5885	142	7	which	which	PRON
easat-5885	142	8	help	help	VERB
easat-5885	142	9	to	to	PART
easat-5885	142	10	extract	extract	VERB
easat-5885	142	11	the	the	DET
easat-5885	142	12	factors	factor	NOUN
easat-5885	142	13	serving	serve	VERB
easat-5885	142	14	for	for	ADP
easat-5885	142	15	the	the	DET
easat-5885	142	16	next	next	ADJ
easat-5885	142	17	analysis	analysis	NOUN
easat-5885	142	18	.	.	PUNCT
easat-5885	143	1	the	the	DET
easat-5885	143	2	factor	factor	NOUN
easat-5885	143	3	“	"	PUNCT
easat-5885	143	4	factor	factor	NOUN
easat-5885	143	5	loading	loading	NOUN
easat-5885	143	6	coefficient	coefficient	NOUN
easat-5885	143	7	”	"	PUNCT
easat-5885	143	8	is	be	AUX
easat-5885	143	9	used	use	VERB
easat-5885	143	10	to	to	PART
easat-5885	143	11	measure	measure	VERB
easat-5885	143	12	the	the	DET
easat-5885	143	13	meaning	meaning	ADJ
easat-5885	143	14	level	level	NOUN
easat-5885	143	15	of	of	ADP
easat-5885	143	16	coefficient	coefficient	PROPN
easat-5885	143	17	efa	efa	PROPN
easat-5885	143	18	.	.	PUNCT
easat-5885	144	1	hair	hair	NOUN
easat-5885	144	2	,	,	PUNCT
easat-5885	144	3	et	et	PROPN
easat-5885	144	4	al	al	PROPN
easat-5885	144	5	.	.	PUNCT
easat-5885	145	1	[	[	X
easat-5885	145	2	25	25	NUM
easat-5885	145	3	]	]	PUNCT
easat-5885	145	4	consider	consider	VERB
easat-5885	145	5	:	:	PUNCT
easat-5885	145	6	“	"	PUNCT
easat-5885	145	7	if	if	SCONJ
easat-5885	145	8	this	this	DET
easat-5885	145	9	coefficient	coefficient	NOUN
easat-5885	145	10	is	be	AUX
easat-5885	145	11	bigger	big	ADJ
easat-5885	145	12	than	than	ADP
easat-5885	145	13	0.3	0.3	NUM
easat-5885	145	14	,	,	PUNCT
easat-5885	145	15	it	it	PRON
easat-5885	145	16	is	be	AUX
easat-5885	145	17	considered	consider	VERB
easat-5885	145	18	as	as	ADP
easat-5885	145	19	the	the	DET
easat-5885	145	20	minimum	minimum	ADJ
easat-5885	145	21	level	level	NOUN
easat-5885	145	22	,	,	PUNCT
easat-5885	145	23	bigger	big	ADJ
easat-5885	145	24	than	than	ADP
easat-5885	145	25	0.4	0.4	NUM
easat-5885	145	26	is	be	AUX
easat-5885	145	27	considered	consider	VERB
easat-5885	145	28	as	as	ADP
easat-5885	145	29	important	important	ADJ
easat-5885	145	30	level	level	NOUN
easat-5885	145	31	,	,	PUNCT
easat-5885	145	32	bigger	big	ADJ
easat-5885	145	33	than	than	ADP
easat-5885	145	34	0.5	0.5	NUM
easat-5885	145	35	is	be	AUX
easat-5885	145	36	considered	consider	VERB
easat-5885	145	37	as	as	ADP
easat-5885	145	38	having	have	VERB
easat-5885	145	39	practical	practical	ADJ
easat-5885	145	40	meaning	meaning	NOUN
easat-5885	145	41	”	"	PUNCT
easat-5885	145	42	.	.	PUNCT
easat-5885	146	1	in	in	ADP
easat-5885	146	2	this	this	DET
easat-5885	146	3	research	research	NOUN
easat-5885	146	4	,	,	PUNCT
easat-5885	146	5	in	in	ADP
easat-5885	146	6	order	order	NOUN
easat-5885	146	7	to	to	PART
easat-5885	146	8	increase	increase	VERB
easat-5885	146	9	practice	practice	NOUN
easat-5885	146	10	and	and	CCONJ
easat-5885	146	11	creditability	creditability	NOUN
easat-5885	146	12	of	of	ADP
easat-5885	146	13	the	the	DET
easat-5885	146	14	researched	research	VERB
easat-5885	146	15	results	result	NOUN
easat-5885	146	16	,	,	PUNCT
easat-5885	146	17	the	the	DET
easat-5885	146	18	thesis	thesis	NOUN
easat-5885	146	19	only	only	ADV
easat-5885	146	20	chooses	choose	VERB
easat-5885	146	21	the	the	DET
easat-5885	146	22	factors	factor	NOUN
easat-5885	146	23	having	have	VERB
easat-5885	146	24	loading	loading	NOUN
easat-5885	146	25	coefficient	coefficient	NOUN
easat-5885	146	26	bigger	big	ADJ
easat-5885	146	27	than	than	ADP
easat-5885	146	28	0.5	0.5	NUM
easat-5885	146	29	.	.	PUNCT
easat-5885	147	1	coefficient	coefficient	NOUN
easat-5885	147	2	kaisermayer	kaisermayer	PROPN
easat-5885	147	3	olkin	olkin	PROPN
easat-5885	147	4	(	(	PUNCT
easat-5885	147	5	kmo	kmo	NOUN
easat-5885	147	6	)	)	PUNCT
easat-5885	147	7	ensures	ensure	VERB
easat-5885	147	8	value	value	NOUN
easat-5885	147	9	0,5<=	0,5<=	X
easat-5885	147	10	kmo<=1	kmo<=1	PROPN
easat-5885	147	11	and	and	CCONJ
easat-5885	147	12	the	the	DET
easat-5885	147	13	rotation	rotation	NOUN
easat-5885	147	14	varimax	varimax	VERB
easat-5885	147	15	is	be	AUX
easat-5885	147	16	to	to	PART
easat-5885	147	17	extract	extract	VERB
easat-5885	147	18	the	the	DET
easat-5885	147	19	key	key	ADJ
easat-5885	147	20	factors	factor	NOUN
easat-5885	147	21	.	.	PUNCT
easat-5885	148	1	based	base	VERB
easat-5885	148	2	on	on	ADP
easat-5885	148	3	the	the	DET
easat-5885	148	4	efa	efa	PROPN
easat-5885	148	5	results	result	NOUN
easat-5885	148	6	,	,	PUNCT
easat-5885	148	7	researching	research	VERB
easat-5885	148	8	method	method	NOUN
easat-5885	148	9	proposal	proposal	NOUN
easat-5885	148	10	,	,	PUNCT
easat-5885	148	11	the	the	DET
easat-5885	148	12	factors	factor	NOUN
easat-5885	148	13	are	be	AUX
easat-5885	148	14	extracted	extract	VERB
easat-5885	148	15	into	into	ADP
easat-5885	148	16	a	a	DET
easat-5885	148	17	key	key	ADJ
easat-5885	148	18	factor	factor	NOUN
easat-5885	148	19	group	group	NOUN
easat-5885	148	20	and	and	CCONJ
easat-5885	148	21	are	be	AUX
easat-5885	148	22	coded	code	VERB
easat-5885	148	23	according	accord	VERB
easat-5885	148	24	to	to	ADP
easat-5885	148	25	the	the	DET
easat-5885	148	26	independent	independent	ADJ
easat-5885	148	27	or	or	CCONJ
easat-5885	148	28	dependent	dependent	ADJ
easat-5885	148	29	variants	variant	NOUN
easat-5885	148	30	.	.	PUNCT
easat-5885	149	1	in	in	ADP
easat-5885	149	2	order	order	NOUN
easat-5885	149	3	to	to	PART
easat-5885	149	4	estimate	estimate	VERB
easat-5885	149	5	the	the	DET
easat-5885	149	6	correlative	correlative	ADJ
easat-5885	149	7	level	level	NOUN
easat-5885	149	8	of	of	ADP
easat-5885	149	9	the	the	DET
easat-5885	149	10	factors	factor	NOUN
easat-5885	149	11	to	to	ADP
easat-5885	149	12	the	the	DET
easat-5885	149	13	information	information	NOUN
easat-5885	149	14	technology	technology	NOUN
easat-5885	149	15	appliance	appliance	NOUN
easat-5885	149	16	to	to	ADP
easat-5885	149	17	internal	internal	ADJ
easat-5885	149	18	audit	audit	NOUN
easat-5885	149	19	,	,	PUNCT
easat-5885	149	20	the	the	DET
easat-5885	149	21	author	author	NOUN
easat-5885	149	22	group	group	NOUN
easat-5885	149	23	uses	use	VERB
easat-5885	149	24	the	the	DET
easat-5885	149	25	multiple	multiple	ADJ
easat-5885	149	26	regression	regression	NOUN
easat-5885	149	27	analysis	analysis	NOUN
easat-5885	149	28	model	model	NOUN
easat-5885	149	29	to	to	PART
easat-5885	149	30	calculate	calculate	VERB
easat-5885	149	31	the	the	DET
easat-5885	149	32	parameters	parameter	NOUN
easat-5885	149	33	used	use	VERB
easat-5885	149	34	in	in	ADP
easat-5885	149	35	the	the	DET
easat-5885	149	36	model	model	NOUN
easat-5885	149	37	.	.	PUNCT
easat-5885	150	1	4	4	X
easat-5885	150	2	.	.	X
easat-5885	150	3	research	research	NOUN
easat-5885	150	4	results	result	NOUN
easat-5885	150	5	and	and	CCONJ
easat-5885	150	6	discussion	discussion	NOUN
easat-5885	150	7	4.1	4.1	NUM
easat-5885	150	8	.	.	PUNCT
easat-5885	151	1	description	description	NOUN
easat-5885	151	2	statistics	statistic	NOUN
easat-5885	151	3	according	accord	VERB
easat-5885	151	4	to	to	ADP
easat-5885	151	5	table	table	NOUN
easat-5885	151	6	2	2	NUM
easat-5885	151	7	,	,	PUNCT
easat-5885	151	8	the	the	DET
easat-5885	151	9	survey	survey	NOUN
easat-5885	151	10	’s	’s	PART
easat-5885	151	11	objects	object	NOUN
easat-5885	151	12	are	be	AUX
easat-5885	151	13	mostly	mostly	ADV
easat-5885	151	14	males	male	NOUN
easat-5885	151	15	with	with	ADP
easat-5885	151	16	the	the	DET
easat-5885	151	17	rate	rate	NOUN
easat-5885	151	18	of	of	ADP
easat-5885	151	19	50.64	50.64	NUM
easat-5885	151	20	%	%	NOUN
easat-5885	151	21	,	,	PUNCT
easat-5885	151	22	meanwhile	meanwhile	ADV
easat-5885	151	23	the	the	DET
easat-5885	151	24	rate	rate	NOUN
easat-5885	151	25	of	of	ADP
easat-5885	151	26	female	female	ADJ
easat-5885	151	27	is	be	AUX
easat-5885	151	28	49.11	49.11	NUM
easat-5885	151	29	%	%	NOUN
easat-5885	151	30	.	.	PUNCT
easat-5885	152	1	the	the	DET
easat-5885	152	2	opinion	opinion	NOUN
easat-5885	152	3	of	of	ADP
easat-5885	152	4	the	the	DET
easat-5885	152	5	survey	survey	NOUN
easat-5885	152	6	objects	object	NOUN
easat-5885	152	7	mostly	mostly	ADV
easat-5885	152	8	concentrates	concentrate	VERB
easat-5885	152	9	on	on	ADP
easat-5885	152	10	the	the	DET
easat-5885	152	11	group	group	NOUN
easat-5885	152	12	having	have	VERB
easat-5885	152	13	audit	audit	NOUN
easat-5885	152	14	profession	profession	NOUN
easat-5885	152	15	with	with	ADP
easat-5885	152	16	the	the	DET
easat-5885	152	17	number	number	NOUN
easat-5885	152	18	of	of	ADP
easat-5885	152	19	86	86	NUM
easat-5885	152	20	people	people	NOUN
easat-5885	152	21	which	which	PRON
easat-5885	152	22	is	be	AUX
easat-5885	152	23	the	the	DET
easat-5885	152	24	highest	high	ADJ
easat-5885	152	25	rate	rate	NOUN
easat-5885	152	26	of	of	ADP
easat-5885	152	27	50.89	50.89	NUM
easat-5885	152	28	%	%	NOUN
easat-5885	152	29	,	,	PUNCT
easat-5885	152	30	the	the	DET
easat-5885	152	31	group	group	NOUN
easat-5885	152	32	having	have	VERB
easat-5885	152	33	accounting	accounting	NOUN
easat-5885	152	34	profession	profession	NOUN
easat-5885	152	35	is	be	AUX
easat-5885	152	36	in	in	ADP
easat-5885	152	37	the	the	DET
easat-5885	152	38	second	second	ADJ
easat-5885	152	39	place	place	NOUN
easat-5885	152	40	with	with	ADP
easat-5885	152	41	rate	rate	NOUN
easat-5885	152	42	of	of	ADP
easat-5885	152	43	32.54	32.54	NUM
easat-5885	152	44	%	%	NOUN
easat-5885	152	45	and	and	CCONJ
easat-5885	152	46	the	the	DET
easat-5885	152	47	last	last	ADJ
easat-5885	152	48	place	place	NOUN
easat-5885	152	49	is	be	AUX
easat-5885	152	50	the	the	DET
easat-5885	152	51	group	group	NOUN
easat-5885	152	52	having	have	VERB
easat-5885	152	53	finance	finance	NOUN
easat-5885	152	54	profession	profession	NOUN
easat-5885	152	55	rates	rate	NOUN
easat-5885	152	56	16.57	16.57	NUM
easat-5885	152	57	%	%	NOUN
easat-5885	152	58	.	.	PUNCT
easat-5885	153	1	table	table	NOUN
easat-5885	153	2	2	2	NUM
easat-5885	153	3	.	.	PUNCT
easat-5885	154	1	classification	classification	NOUN
easat-5885	154	2	regarding	regard	VERB
easat-5885	154	3	gender	gender	NOUN
easat-5885	154	4	and	and	CCONJ
easat-5885	154	5	profession	profession	NOUN
easat-5885	154	6	of	of	ADP
easat-5885	154	7	the	the	DET
easat-5885	154	8	survey	survey	NOUN
easat-5885	154	9	’s	’s	PART
easat-5885	154	10	objects	object	NOUN
easat-5885	154	11	.	.	PUNCT
easat-5885	155	1	no	no	INTJ
easat-5885	155	2	.	.	PUNCT
easat-5885	156	1	gender	gender	NOUN
easat-5885	156	2	profession	profession	NOUN
easat-5885	156	3	total	total	NOUN
easat-5885	156	4	survey	survey	NOUN
easat-5885	156	5	’s	’s	PART
easat-5885	156	6	objects	object	VERB
easat-5885	156	7	position	position	NOUN
easat-5885	156	8	number	number	NOUN
easat-5885	156	9	rate	rate	NOUN
easat-5885	156	10	audit	audit	NOUN
easat-5885	156	11	accountant	accountant	NOUN
easat-5885	156	12	finance	finance	NOUN
easat-5885	156	13	number	number	NOUN
easat-5885	156	14	rate	rate	NOUN
easat-5885	156	15	1	1	NUM
easat-5885	156	16	male	male	NOUN
easat-5885	156	17	46	46	NUM
easat-5885	156	18	18	18	NUM
easat-5885	156	19	15	15	NUM
easat-5885	156	20	79	79	NUM
easat-5885	156	21	50.64	50.64	NUM
easat-5885	156	22	%	%	NOUN
easat-5885	156	23	have	have	VERB
easat-5885	156	24	cpa	cpa	NOUN
easat-5885	156	25	or	or	CCONJ
easat-5885	156	26	acca	acca	NOUN
easat-5885	156	27	,	,	PUNCT
easat-5885	156	28	iacew	iacew	NOUN
easat-5885	156	29	,	,	PUNCT
easat-5885	156	30	other	other	ADJ
easat-5885	156	31	certifications	certification	NOUN
easat-5885	156	32	internal	internal	ADJ
easat-5885	156	33	auditor	auditor	NOUN
easat-5885	156	34	60	60	NUM
easat-5885	156	35	38.46	38.46	NUM
easat-5885	156	36	%	%	NOUN
easat-5885	156	37	2	2	NUM
easat-5885	156	38	female	female	NOUN
easat-5885	156	39	30	30	NUM
easat-5885	156	40	35	35	NUM
easat-5885	156	41	12	12	NUM
easat-5885	156	42	77	77	NUM
easat-5885	156	43	49.36	49.36	NUM
easat-5885	156	44	%	%	NOUN
easat-5885	156	45	director/	director/	NUM
easat-5885	156	46	dept	dept	PROPN
easat-5885	156	47	.	.	PUNCT
easat-5885	157	1	leader	leader	NOUN
easat-5885	157	2	29	29	NUM
easat-5885	157	3	18.59	18.59	NUM
easat-5885	157	4	%	%	NOUN
easat-5885	157	5	total	total	NOUN
easat-5885	157	6	76	76	NUM
easat-5885	157	7	53	53	NUM
easat-5885	157	8	27	27	NUM
easat-5885	157	9	156	156	NUM
easat-5885	157	10	100.00	100.00	NUM
easat-5885	157	11	%	%	NOUN
easat-5885	157	12	no	no	DET
easat-5885	157	13	certificate	certificate	NOUN
easat-5885	157	14	internal	internal	ADJ
easat-5885	157	15	auditor	auditor	NOUN
easat-5885	157	16	67	67	NUM
easat-5885	157	17	42.95	42.95	NUM
easat-5885	157	18	%	%	NOUN
easat-5885	157	19	rate	rate	NOUN
easat-5885	157	20	48.72	48.72	NUM
easat-5885	157	21	%	%	NOUN
easat-5885	157	22	33.97	33.97	NUM
easat-5885	157	23	%	%	NOUN
easat-5885	157	24	17.31	17.31	NUM
easat-5885	157	25	%	%	NOUN
easat-5885	157	26	100.00	100.00	NUM
easat-5885	157	27	%	%	NOUN
easat-5885	157	28	total	total	NOUN
easat-5885	157	29	156	156	NUM
easat-5885	157	30	100.00	100.00	NUM
easat-5885	157	31	%	%	NOUN
easat-5885	157	32	besides	besides	SCONJ
easat-5885	157	33	,	,	PUNCT
easat-5885	157	34	in	in	ADP
easat-5885	157	35	the	the	DET
easat-5885	157	36	survey	survey	NOUN
easat-5885	157	37	’s	’s	PART
easat-5885	157	38	objects	object	NOUN
easat-5885	157	39	,	,	PUNCT
easat-5885	157	40	the	the	DET
easat-5885	157	41	internal	internal	ADJ
easat-5885	157	42	auditors	auditor	NOUN
easat-5885	157	43	having	have	VERB
easat-5885	157	44	no	no	DET
easat-5885	157	45	accounting	accounting	NOUN
easat-5885	157	46	certificates	certificate	NOUN
easat-5885	157	47	take	take	VERB
easat-5885	157	48	the	the	DET
easat-5885	157	49	highest	high	ADJ
easat-5885	157	50	rate	rate	NOUN
easat-5885	157	51	of	of	ADP
easat-5885	157	52	42.95	42.95	NUM
easat-5885	157	53	%	%	NOUN
easat-5885	157	54	,	,	PUNCT
easat-5885	157	55	the	the	DET
easat-5885	157	56	internal	internal	ADJ
easat-5885	157	57	auditors	auditor	NOUN
easat-5885	157	58	who	who	PRON
easat-5885	157	59	having	have	VERB
easat-5885	157	60	accounting	accounting	NOUN
easat-5885	157	61	certificates	certificate	NOUN
easat-5885	157	62	take	take	VERB
easat-5885	157	63	the	the	DET
easat-5885	157	64	rate	rate	NOUN
easat-5885	157	65	of	of	ADP
easat-5885	157	66	38.46	38.46	NUM
easat-5885	157	67	%	%	NOUN
easat-5885	157	68	,	,	PUNCT
easat-5885	157	69	and	and	CCONJ
easat-5885	157	70	the	the	DET
easat-5885	157	71	director/	director/	PROPN
easat-5885	157	72	dept	dept	NOUN
easat-5885	157	73	.	.	PUNCT
easat-5885	158	1	leader	leader	NOUN
easat-5885	158	2	takes	take	VERB
easat-5885	158	3	the	the	DET
easat-5885	158	4	rate	rate	NOUN
easat-5885	158	5	of	of	ADP
easat-5885	158	6	18.59	18.59	NUM
easat-5885	158	7	%	%	NOUN
easat-5885	158	8	.	.	PUNCT
easat-5885	159	1	2896	2896	NUM
easat-5885	159	2	edelweiss	edelweiss	PROPN
easat-5885	159	3	applied	apply	VERB
easat-5885	159	4	science	science	NOUN
easat-5885	159	5	and	and	CCONJ
easat-5885	159	6	technology	technology	NOUN
easat-5885	159	7	issn	issn	PROPN
easat-5885	159	8	:	:	PUNCT
easat-5885	159	9	2576	2576	NUM
easat-5885	159	10	-	-	SYM
easat-5885	159	11	8484	8484	NUM
easat-5885	159	12	vol	vol	NOUN
easat-5885	159	13	.	.	PROPN
easat-5885	160	1	9	9	NUM
easat-5885	160	2	,	,	PUNCT
easat-5885	160	3	no	no	INTJ
easat-5885	160	4	.	.	NOUN
easat-5885	161	1	3	3	NUM
easat-5885	161	2	:	:	PUNCT
easat-5885	161	3	2891	2891	NUM
easat-5885	161	4	-	-	SYM
easat-5885	161	5	2901	2901	NUM
easat-5885	161	6	,	,	PUNCT
easat-5885	161	7	2025	2025	NUM
easat-5885	161	8	doi	doi	NOUN
easat-5885	161	9	:	:	PUNCT
easat-5885	161	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	161	11	©	©	PROPN
easat-5885	161	12	2025	2025	NUM
easat-5885	161	13	by	by	ADP
easat-5885	161	14	the	the	DET
easat-5885	161	15	authors	author	NOUN
easat-5885	161	16	;	;	PUNCT
easat-5885	161	17	licensee	licensee	PROPN
easat-5885	161	18	learning	learning	NOUN
easat-5885	161	19	gate	gate	VERB
easat-5885	161	20	4.2	4.2	NUM
easat-5885	161	21	.	.	PUNCT
easat-5885	162	1	scale	scale	NOUN
easat-5885	162	2	verification	verification	NOUN
easat-5885	162	3	verification	verification	NOUN
easat-5885	162	4	on	on	ADP
easat-5885	162	5	impact	impact	NOUN
easat-5885	162	6	scale	scale	NOUN
easat-5885	162	7	of	of	ADP
easat-5885	162	8	information	information	NOUN
easat-5885	162	9	technology	technology	NOUN
easat-5885	162	10	to	to	ADP
easat-5885	162	11	the	the	DET
easat-5885	162	12	internal	internal	ADJ
easat-5885	162	13	audit	audit	NOUN
easat-5885	162	14	has	have	AUX
easat-5885	162	15	been	be	AUX
easat-5885	162	16	done	do	VERB
easat-5885	162	17	by	by	ADP
easat-5885	162	18	the	the	DET
easat-5885	162	19	credit	credit	NOUN
easat-5885	162	20	coefficience	coefficience	NOUN
easat-5885	162	21	cronbach	cronbach	VERB
easat-5885	162	22	’s	’s	PART
easat-5885	162	23	alpha	alpha	NOUN
easat-5885	162	24	and	and	CCONJ
easat-5885	162	25	analysis	analysis	NOUN
easat-5885	162	26	efa	efa	PROPN
easat-5885	162	27	.	.	PUNCT
easat-5885	162	28	table	table	NOUN
easat-5885	162	29	3	3	NUM
easat-5885	162	30	shows	show	VERB
easat-5885	162	31	that	that	SCONJ
easat-5885	162	32	most	most	ADJ
easat-5885	162	33	of	of	ADP
easat-5885	162	34	factors	factor	NOUN
easat-5885	162	35	have	have	VERB
easat-5885	162	36	coefficience	coefficience	NOUN
easat-5885	162	37	cronbach	cronbach	VERB
easat-5885	162	38	’s	’s	PART
easat-5885	162	39	alpha	alpha	NOUN
easat-5885	162	40	bigger	big	ADJ
easat-5885	162	41	than	than	ADP
easat-5885	162	42	0.7	0.7	NUM
easat-5885	162	43	;	;	PUNCT
easat-5885	162	44	corrected	correct	VERB
easat-5885	162	45	item	item	NOUN
easat-5885	162	46	total	total	NOUN
easat-5885	162	47	correlation	correlation	NOUN
easat-5885	162	48	of	of	ADP
easat-5885	162	49	the	the	DET
easat-5885	162	50	scales	scale	NOUN
easat-5885	162	51	are	be	AUX
easat-5885	162	52	bigger	big	ADJ
easat-5885	162	53	than	than	ADP
easat-5885	162	54	0.3	0.3	NUM
easat-5885	162	55	after	after	ADP
easat-5885	162	56	eliminate	eliminate	VERB
easat-5885	162	57	the	the	DET
easat-5885	162	58	observed	observed	ADJ
easat-5885	162	59	variants	variant	NOUN
easat-5885	162	60	including	include	VERB
easat-5885	162	61	oc2	oc2	PROPN
easat-5885	162	62	,	,	PUNCT
easat-5885	162	63	it4	it4	PROPN
easat-5885	162	64	,	,	PUNCT
easat-5885	162	65	ie7	ie7	PROPN
easat-5885	162	66	.	.	PROPN
easat-5885	162	67	table	table	NOUN
easat-5885	162	68	3	3	NUM
easat-5885	162	69	.	.	PUNCT
easat-5885	162	70	result	result	NOUN
easat-5885	162	71	of	of	ADP
easat-5885	162	72	coefficience	coefficience	NOUN
easat-5885	162	73	cronbach	cronbach	PROPN
easat-5885	162	74	’s	’s	PART
easat-5885	162	75	alpha	alpha	NOUN
easat-5885	162	76	of	of	ADP
easat-5885	162	77	the	the	DET
easat-5885	162	78	scales	scale	NOUN
easat-5885	162	79	.	.	PUNCT
easat-5885	163	1	observed	observed	ADJ
easat-5885	163	2	variants	variant	NOUN
easat-5885	163	3	cronbach	cronbach	NOUN
easat-5885	163	4	's	's	PART
easat-5885	163	5	alpha	alpha	NOUN
easat-5885	163	6	corrected	correct	VERB
easat-5885	163	7	item	item	NOUN
easat-5885	163	8	total	total	NOUN
easat-5885	163	9	correlation	correlation	NOUN
easat-5885	163	10	before	before	ADV
easat-5885	163	11	after	after	ADP
easat-5885	163	12	organizational	organizational	ADJ
easat-5885	163	13	culture	culture	NOUN
easat-5885	163	14	(	(	PUNCT
easat-5885	163	15	oc	oc	PROPN
easat-5885	163	16	)	)	PUNCT
easat-5885	163	17	8	8	NUM
easat-5885	163	18	7	7	NUM
easat-5885	163	19	.812	.812	NUM
easat-5885	163	20	.797	.797	NUM
easat-5885	163	21	information	information	NOUN
easat-5885	163	22	technology	technology	NOUN
easat-5885	163	23	(	(	PUNCT
easat-5885	163	24	it	it	PRON
easat-5885	163	25	)	)	PUNCT
easat-5885	163	26	11	11	NUM
easat-5885	163	27	10	10	NUM
easat-5885	163	28	.804	.804	NUM
easat-5885	163	29	.784	.784	NUM
easat-5885	163	30	effectiveness	effectiveness	NOUN
easat-5885	163	31	of	of	ADP
easat-5885	163	32	internal	internal	ADJ
easat-5885	163	33	audit	audit	NOUN
easat-5885	163	34	(	(	PUNCT
easat-5885	163	35	ie	ie	X
easat-5885	163	36	)	)	PUNCT
easat-5885	163	37	7	7	NUM
easat-5885	163	38	6	6	NUM
easat-5885	163	39	.818	.818	NUM
easat-5885	163	40	.802	.802	NUM
easat-5885	163	41	4.3	4.3	NUM
easat-5885	163	42	.	.	PUNCT
easat-5885	163	43	exploratory	exploratory	ADJ
easat-5885	163	44	factor	factor	NOUN
easat-5885	163	45	analysis	analysis	NOUN
easat-5885	163	46	and	and	CCONJ
easat-5885	163	47	correlation	correlation	NOUN
easat-5885	163	48	between	between	ADP
easat-5885	163	49	variants	variant	NOUN
easat-5885	163	50	4.3.1	4.3.1	NUM
easat-5885	163	51	.	.	PUNCT
easat-5885	164	1	verification	verification	NOUN
easat-5885	164	2	kmo	kmo	PROPN
easat-5885	164	3	and	and	CCONJ
easat-5885	164	4	bartlett	bartlett	PROPN
easat-5885	164	5	factor	factor	NOUN
easat-5885	164	6	analysis	analysis	NOUN
easat-5885	164	7	results	result	NOUN
easat-5885	164	8	(	(	PUNCT
easat-5885	164	9	table	table	NOUN
easat-5885	164	10	4	4	NUM
easat-5885	164	11	)	)	PUNCT
easat-5885	164	12	show	show	VERB
easat-5885	164	13	that	that	SCONJ
easat-5885	164	14	index	index	NOUN
easat-5885	164	15	kmo	kmo	PROPN
easat-5885	164	16	is	be	AUX
easat-5885	164	17	0.776	0.776	NUM
easat-5885	164	18	and	and	CCONJ
easat-5885	164	19	>	>	SYM
easat-5885	164	20	0.5	0.5	NUM
easat-5885	164	21	,	,	PUNCT
easat-5885	164	22	this	this	PRON
easat-5885	164	23	means	mean	VERB
easat-5885	164	24	the	the	DET
easat-5885	164	25	data	datum	NOUN
easat-5885	164	26	for	for	ADP
easat-5885	164	27	factor	factor	NOUN
easat-5885	164	28	analysis	analysis	NOUN
easat-5885	164	29	is	be	AUX
easat-5885	164	30	totally	totally	ADV
easat-5885	164	31	suitable	suitable	ADJ
easat-5885	164	32	.	.	PUNCT
easat-5885	165	1	bartlett	bartlett	PROPN
easat-5885	165	2	’s	’s	PART
easat-5885	165	3	verification	verification	NOUN
easat-5885	165	4	result	result	NOUN
easat-5885	165	5	is	be	AUX
easat-5885	165	6	22415.13	22415.13	NUM
easat-5885	165	7	with	with	ADP
easat-5885	165	8	the	the	DET
easat-5885	165	9	meaning	meaning	ADJ
easat-5885	165	10	level	level	NOUN
easat-5885	165	11	(	(	PUNCT
easat-5885	165	12	p_value	p_value	NOUN
easat-5885	165	13	)	)	PUNCT
easat-5885	165	14	sig	sig	NOUN
easat-5885	166	1	=	=	NOUN
easat-5885	166	2	0.000	0.000	NUM
easat-5885	166	3	<	<	NOUN
easat-5885	166	4	0.05	0.05	NUM
easat-5885	166	5	,	,	PUNCT
easat-5885	166	6	(	(	PUNCT
easat-5885	166	7	declining	decline	VERB
easat-5885	166	8	hypothesis	hypothesis	NOUN
easat-5885	166	9	ho	ho	NOUN
easat-5885	166	10	:	:	PUNCT
easat-5885	166	11	the	the	DET
easat-5885	166	12	observed	observed	ADJ
easat-5885	166	13	variants	variant	NOUN
easat-5885	166	14	have	have	VERB
easat-5885	166	15	no	no	DET
easat-5885	166	16	mutual	mutual	ADJ
easat-5885	166	17	correlation	correlation	NOUN
easat-5885	166	18	in	in	ADP
easat-5885	166	19	the	the	DET
easat-5885	166	20	total	total	NOUN
easat-5885	166	21	)	)	PUNCT
easat-5885	166	22	.	.	PUNCT
easat-5885	167	1	so	so	ADV
easat-5885	167	2	,	,	PUNCT
easat-5885	167	3	the	the	DET
easat-5885	167	4	hypothesis	hypothesis	NOUN
easat-5885	167	5	about	about	ADP
easat-5885	167	6	correlation	correlation	NOUN
easat-5885	167	7	matrix	matrix	NOUN
easat-5885	167	8	between	between	ADP
easat-5885	167	9	the	the	DET
easat-5885	167	10	variants	variant	NOUN
easat-5885	167	11	is	be	AUX
easat-5885	167	12	the	the	DET
easat-5885	167	13	declined	decline	VERB
easat-5885	167	14	unifying	unify	VERB
easat-5885	167	15	matrix	matrix	NOUN
easat-5885	167	16	which	which	PRON
easat-5885	167	17	means	mean	VERB
easat-5885	167	18	the	the	DET
easat-5885	167	19	variants	variant	NOUN
easat-5885	167	20	are	be	AUX
easat-5885	167	21	correlative	correlative	ADJ
easat-5885	167	22	and	and	CCONJ
easat-5885	167	23	meet	meet	VERB
easat-5885	167	24	the	the	DET
easat-5885	167	25	factor	factor	NOUN
easat-5885	167	26	analysis	analysis	NOUN
easat-5885	167	27	condition	condition	NOUN
easat-5885	167	28	.	.	PUNCT
easat-5885	168	1	table	table	NOUN
easat-5885	168	2	4	4	NUM
easat-5885	168	3	.	.	PUNCT
easat-5885	169	1	coeficience	coeficience	PROPN
easat-5885	169	2	kmo	kmo	PROPN
easat-5885	169	3	and	and	CCONJ
easat-5885	169	4	bartlett	bartlett	PROPN
easat-5885	169	5	criteria	criteria	PROPN
easat-5885	169	6	model	model	PROPN
easat-5885	169	7	kmo	kmo	PROPN
easat-5885	169	8	index	index	PROPN
easat-5885	169	9	0.776	0.776	NUM
easat-5885	169	10	bartlett	bartlett	PROPN
easat-5885	169	11	’s	’s	PART
easat-5885	169	12	22,415.13	22,415.13	NUM
easat-5885	169	13	verification	verification	NOUN
easat-5885	169	14	bartlett	bartlett	NOUN
easat-5885	169	15	having	having	AUX
easat-5885	169	16	value	value	VERB
easat-5885	169	17	sig	sig	NOUN
easat-5885	169	18	0.000	0.000	NUM
easat-5885	169	19	total	total	NOUN
easat-5885	169	20	variance	variance	NOUN
easat-5885	169	21	explained	explain	VERB
easat-5885	169	22	57.317	57.317	NUM
easat-5885	169	23	min	min	NOUN
easat-5885	169	24	.	.	PROPN
easat-5885	169	25	eigenvalues	eigenvalue	VERB
easat-5885	169	26	2.302	2.302	NUM
easat-5885	169	27	the	the	DET
easat-5885	169	28	results	result	NOUN
easat-5885	169	29	show	show	VERB
easat-5885	169	30	that	that	SCONJ
easat-5885	169	31	for	for	ADP
easat-5885	169	32	the	the	DET
easat-5885	169	33	remaining	remain	VERB
easat-5885	169	34	observed	observe	VERB
easat-5885	169	35	variants	variant	NOUN
easat-5885	169	36	after	after	SCONJ
easat-5885	169	37	declined	decline	VERB
easat-5885	169	38	the	the	DET
easat-5885	169	39	scales	scale	NOUN
easat-5885	169	40	which	which	PRON
easat-5885	169	41	do	do	AUX
easat-5885	169	42	not	not	PART
easat-5885	169	43	meet	meet	VERB
easat-5885	169	44	the	the	DET
easat-5885	169	45	creditability	creditability	NOUN
easat-5885	169	46	,	,	PUNCT
easat-5885	169	47	the	the	DET
easat-5885	169	48	total	total	ADJ
easat-5885	169	49	variance	variance	NOUN
easat-5885	169	50	explained	explain	VERB
easat-5885	169	51	is	be	AUX
easat-5885	169	52	57.317	57.317	NUM
easat-5885	169	53	%	%	NOUN
easat-5885	169	54	which	which	PRON
easat-5885	169	55	are	be	AUX
easat-5885	169	56	met	meet	VERB
easat-5885	169	57	requirement	requirement	NOUN
easat-5885	169	58	>	>	X
easat-5885	169	59	50	50	NUM
easat-5885	169	60	%	%	NOUN
easat-5885	169	61	;	;	PUNCT
easat-5885	169	62	so	so	CCONJ
easat-5885	169	63	it	it	PRON
easat-5885	169	64	can	can	AUX
easat-5885	169	65	be	be	AUX
easat-5885	169	66	said	say	VERB
easat-5885	169	67	that	that	SCONJ
easat-5885	169	68	these	these	DET
easat-5885	169	69	factors	factor	NOUN
easat-5885	169	70	explain	explain	VERB
easat-5885	169	71	57.317	57.317	NUM
easat-5885	169	72	%	%	NOUN
easat-5885	169	73	of	of	ADP
easat-5885	169	74	the	the	DET
easat-5885	169	75	data	datum	NOUN
easat-5885	169	76	’s	’s	PART
easat-5885	169	77	variance	variance	NOUN
easat-5885	169	78	.	.	PUNCT
easat-5885	170	1	value	value	NOUN
easat-5885	170	2	of	of	ADP
easat-5885	170	3	coefficience	coefficience	NOUN
easat-5885	170	4	eigenvalues	eigenvalue	NOUN
easat-5885	170	5	of	of	ADP
easat-5885	170	6	the	the	DET
easat-5885	170	7	factor	factor	NOUN
easat-5885	170	8	is	be	AUX
easat-5885	170	9	high	high	ADJ
easat-5885	170	10	(	(	PUNCT
easat-5885	170	11	>	>	NOUN
easat-5885	170	12	1	1	NUM
easat-5885	170	13	)	)	PUNCT
easat-5885	170	14	,	,	PUNCT
easat-5885	170	15	the	the	DET
easat-5885	170	16	factors	factor	NOUN
easat-5885	170	17	having	have	VERB
easat-5885	170	18	eigenvalues	eigenvalue	NOUN
easat-5885	170	19	(	(	PUNCT
easat-5885	170	20	min	min	NOUN
easat-5885	170	21	.	.	PROPN
easat-5885	170	22	)	)	PUNCT
easat-5885	170	23	of	of	ADP
easat-5885	170	24	2.302	2.302	NUM
easat-5885	170	25	are	be	AUX
easat-5885	170	26	>	>	X
easat-5885	170	27	1	1	NUM
easat-5885	170	28	.	.	PUNCT
easat-5885	171	1	hence	hence	ADV
easat-5885	171	2	,	,	PUNCT
easat-5885	171	3	analysis	analysis	NOUN
easat-5885	171	4	efa	efa	PROPN
easat-5885	171	5	is	be	AUX
easat-5885	171	6	suitable	suitable	ADJ
easat-5885	171	7	to	to	ADP
easat-5885	171	8	the	the	DET
easat-5885	171	9	data	datum	NOUN
easat-5885	171	10	and	and	CCONJ
easat-5885	171	11	the	the	DET
easat-5885	171	12	observed	observed	ADJ
easat-5885	171	13	variants	variant	NOUN
easat-5885	171	14	are	be	AUX
easat-5885	171	15	mutual	mutual	ADJ
easat-5885	171	16	correlative	correlative	ADJ
easat-5885	171	17	in	in	ADP
easat-5885	171	18	the	the	DET
easat-5885	171	19	total	total	NOUN
easat-5885	171	20	,	,	PUNCT
easat-5885	171	21	so	so	ADV
easat-5885	171	22	are	be	AUX
easat-5885	171	23	used	use	VERB
easat-5885	171	24	for	for	ADP
easat-5885	171	25	the	the	DET
easat-5885	171	26	next	next	ADJ
easat-5885	171	27	analysis	analysis	NOUN
easat-5885	171	28	.	.	PUNCT
easat-5885	172	1	analysis	analysis	NOUN
easat-5885	172	2	efa	efa	PROPN
easat-5885	172	3	has	have	AUX
easat-5885	172	4	been	be	AUX
easat-5885	172	5	done	do	VERB
easat-5885	172	6	by	by	ADP
easat-5885	172	7	component	component	NOUN
easat-5885	172	8	analysis	analysis	NOUN
easat-5885	172	9	and	and	CCONJ
easat-5885	172	10	varimax	varimax	ADJ
easat-5885	172	11	methods	method	NOUN
easat-5885	172	12	,	,	PUNCT
easat-5885	172	13	the	the	DET
easat-5885	172	14	analysis	analysis	NOUN
easat-5885	172	15	results	result	NOUN
easat-5885	172	16	have	have	VERB
easat-5885	172	17	23	23	NUM
easat-5885	172	18	observed	observed	ADJ
easat-5885	172	19	variants	variant	NOUN
easat-5885	172	20	of	of	ADP
easat-5885	172	21	the	the	DET
easat-5885	172	22	scales	scale	NOUN
easat-5885	172	23	for	for	ADP
easat-5885	172	24	independent	independent	ADJ
easat-5885	172	25	variants	variant	NOUN
easat-5885	172	26	in	in	ADP
easat-5885	172	27	table	table	NOUN
easat-5885	172	28	5	5	NUM
easat-5885	172	29	.	.	X
easat-5885	172	30	2897	2897	NUM
easat-5885	172	31	edelweiss	edelweiss	PROPN
easat-5885	172	32	applied	apply	VERB
easat-5885	172	33	science	science	NOUN
easat-5885	172	34	and	and	CCONJ
easat-5885	172	35	technology	technology	NOUN
easat-5885	172	36	issn	issn	PROPN
easat-5885	172	37	:	:	PUNCT
easat-5885	172	38	2576	2576	NUM
easat-5885	172	39	-	-	SYM
easat-5885	172	40	8484	8484	NUM
easat-5885	172	41	vol	vol	NOUN
easat-5885	172	42	.	.	PROPN
easat-5885	173	1	9	9	NUM
easat-5885	173	2	,	,	PUNCT
easat-5885	173	3	no	no	INTJ
easat-5885	173	4	.	.	NOUN
easat-5885	174	1	3	3	NUM
easat-5885	174	2	:	:	PUNCT
easat-5885	174	3	2891	2891	NUM
easat-5885	174	4	-	-	SYM
easat-5885	174	5	2901	2901	NUM
easat-5885	174	6	,	,	PUNCT
easat-5885	174	7	2025	2025	NUM
easat-5885	174	8	doi	doi	NOUN
easat-5885	174	9	:	:	PUNCT
easat-5885	174	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	174	11	©	©	PROPN
easat-5885	174	12	2025	2025	NUM
easat-5885	174	13	by	by	ADP
easat-5885	174	14	the	the	DET
easat-5885	174	15	authors	author	NOUN
easat-5885	174	16	;	;	PUNCT
easat-5885	174	17	licensee	licensee	PROPN
easat-5885	174	18	learning	learn	VERB
easat-5885	174	19	gate	gate	NOUN
easat-5885	174	20	table	table	NOUN
easat-5885	174	21	5	5	NUM
easat-5885	174	22	.	.	PUNCT
easat-5885	174	23	factor	factor	NOUN
easat-5885	174	24	analysis	analysis	NOUN
easat-5885	174	25	efa	efa	PROPN
easat-5885	174	26	of	of	ADP
easat-5885	174	27	the	the	DET
easat-5885	174	28	independent	independent	ADJ
easat-5885	174	29	variants	variant	NOUN
easat-5885	174	30	.	.	PUNCT
easat-5885	175	1	rotated	rotate	VERB
easat-5885	175	2	component	component	NOUN
easat-5885	175	3	matrixa	matrixa	PROPN
easat-5885	175	4	component	component	NOUN
easat-5885	175	5	1	1	NUM
easat-5885	175	6	2	2	NUM
easat-5885	175	7	3	3	NUM
easat-5885	175	8	oc1	oc1	NOUN
easat-5885	175	9	0.823	0.823	NUM
easat-5885	175	10	oc3	oc3	NOUN
easat-5885	175	11	0.869	0.869	NUM
easat-5885	175	12	oc4	oc4	NOUN
easat-5885	175	13	0.831	0.831	NUM
easat-5885	175	14	oc5	oc5	NOUN
easat-5885	175	15	0.821	0.821	NUM
easat-5885	175	16	oc6	oc6	NOUN
easat-5885	175	17	0.756	0.756	NUM
easat-5885	175	18	oc7	oc7	NOUN
easat-5885	175	19	0.795	0.795	NUM
easat-5885	175	20	it1	it1	NOUN
easat-5885	175	21	0.792	0.792	NUM
easat-5885	175	22	it2	it2	NOUN
easat-5885	175	23	0.785	0.785	NUM
easat-5885	175	24	it	it	PRON
easat-5885	175	25	3	3	NUM
easat-5885	175	26	0.932	0.932	NUM
easat-5885	175	27	it5	it5	NOUN
easat-5885	175	28	0.824	0.824	NUM
easat-5885	175	29	it6	it6	VERB
easat-5885	175	30	0.721	0.721	NUM
easat-5885	175	31	it7	it7	VERB
easat-5885	175	32	0.820	0.820	NUM
easat-5885	175	33	it8	it8	PROPN
easat-5885	175	34	0.863	0.863	NUM
easat-5885	175	35	it9	it9	NOUN
easat-5885	175	36	0.882	0.882	NUM
easat-5885	175	37	it10	it10	PROPN
easat-5885	175	38	0.873	0.873	NUM
easat-5885	175	39	it11	it11	PROPN
easat-5885	175	40	0.737	0.737	NUM
easat-5885	175	41	ie1	ie1	ADJ
easat-5885	175	42	0.862	0.862	NUM
easat-5885	175	43	ie2	ie2	NOUN
easat-5885	175	44	0.895	0.895	NUM
easat-5885	175	45	ie3	ie3	NOUN
easat-5885	175	46	0.836	0.836	NUM
easat-5885	175	47	ie4	ie4	NOUN
easat-5885	175	48	0.821	0.821	NUM
easat-5885	175	49	ie5	ie5	NOUN
easat-5885	175	50	0.784	0.784	NUM
easat-5885	175	51	ie6	ie6	PROPN
easat-5885	175	52	0.797	0.797	NUM
easat-5885	175	53	ie7	ie7	PROPN
easat-5885	175	54	0.813	0.813	NUM
easat-5885	175	55	extraction	extraction	NOUN
easat-5885	175	56	method	method	NOUN
easat-5885	175	57	:	:	PUNCT
easat-5885	175	58	principal	principal	ADJ
easat-5885	175	59	component	component	NOUN
easat-5885	175	60	analysis	analysis	NOUN
easat-5885	175	61	rotation	rotation	NOUN
easat-5885	175	62	method	method	NOUN
easat-5885	175	63	:	:	PUNCT
easat-5885	175	64	varimax	varimax	PROPN
easat-5885	175	65	with	with	ADP
easat-5885	175	66	kaiser	kaiser	PROPN
easat-5885	175	67	normalization	normalization	PROPN
easat-5885	175	68	note	note	NOUN
easat-5885	175	69	:	:	PUNCT
easat-5885	175	70	a.	a.	NOUN
easat-5885	175	71	rotation	rotation	NOUN
easat-5885	175	72	converged	converge	VERB
easat-5885	175	73	in	in	ADP
easat-5885	175	74	3	3	NUM
easat-5885	175	75	iterations	iteration	NOUN
easat-5885	175	76	.	.	PUNCT
easat-5885	176	1	4.4	4.4	NUM
easat-5885	176	2	.	.	PUNCT
easat-5885	177	1	correlative	correlative	ADJ
easat-5885	177	2	analysis	analysis	NOUN
easat-5885	177	3	between	between	ADP
easat-5885	177	4	variants	variant	NOUN
easat-5885	177	5	in	in	ADP
easat-5885	177	6	the	the	DET
easat-5885	177	7	model	model	NOUN
easat-5885	177	8	table	table	NOUN
easat-5885	177	9	6	6	NUM
easat-5885	177	10	gives	give	VERB
easat-5885	177	11	the	the	DET
easat-5885	177	12	result	result	NOUN
easat-5885	177	13	of	of	ADP
easat-5885	177	14	correlative	correlative	ADJ
easat-5885	177	15	coefficience	coefficience	NOUN
easat-5885	177	16	between	between	ADP
easat-5885	177	17	the	the	DET
easat-5885	177	18	variants	variant	NOUN
easat-5885	177	19	,	,	PUNCT
easat-5885	177	20	the	the	DET
easat-5885	177	21	purpose	purpose	NOUN
easat-5885	177	22	of	of	ADP
easat-5885	177	23	checking	check	VERB
easat-5885	177	24	the	the	DET
easat-5885	177	25	close	close	ADJ
easat-5885	177	26	correlation	correlation	NOUN
easat-5885	177	27	between	between	ADP
easat-5885	177	28	the	the	DET
easat-5885	177	29	independent	independent	ADJ
easat-5885	177	30	variants	variant	NOUN
easat-5885	177	31	and	and	CCONJ
easat-5885	177	32	dependent	dependent	ADJ
easat-5885	177	33	variants	variant	NOUN
easat-5885	177	34	is	be	AUX
easat-5885	177	35	to	to	PART
easat-5885	177	36	eliminate	eliminate	VERB
easat-5885	177	37	the	the	DET
easat-5885	177	38	factors	factor	NOUN
easat-5885	177	39	which	which	PRON
easat-5885	177	40	can	can	AUX
easat-5885	177	41	lead	lead	VERB
easat-5885	177	42	to	to	ADP
easat-5885	177	43	the	the	DET
easat-5885	177	44	multicollinearity	multicollinearity	NOUN
easat-5885	177	45	before	before	ADP
easat-5885	177	46	running	run	VERB
easat-5885	177	47	regression	regression	NOUN
easat-5885	177	48	model	model	NOUN
easat-5885	177	49	.	.	PUNCT
easat-5885	178	1	the	the	DET
easat-5885	178	2	results	result	NOUN
easat-5885	178	3	show	show	VERB
easat-5885	178	4	that	that	SCONJ
easat-5885	178	5	05	05	NUM
easat-5885	178	6	independent	independent	ADJ
easat-5885	178	7	factors	factor	NOUN
easat-5885	178	8	have	have	AUX
easat-5885	178	9	coefficience	coefficience	NOUN
easat-5885	178	10	sig	sig	PRON
easat-5885	178	11	<	<	X
easat-5885	178	12	5	5	NUM
easat-5885	178	13	%	%	NOUN
easat-5885	178	14	so	so	SCONJ
easat-5885	178	15	these	these	DET
easat-5885	178	16	02	02	NUM
easat-5885	178	17	factors	factor	NOUN
easat-5885	178	18	are	be	AUX
easat-5885	178	19	correlative	correlative	ADJ
easat-5885	178	20	with	with	ADP
easat-5885	178	21	the	the	DET
easat-5885	178	22	dependent	dependent	ADJ
easat-5885	178	23	variants	variant	NOUN
easat-5885	178	24	.	.	PUNCT
easat-5885	179	1	the	the	DET
easat-5885	179	2	correlative	correlative	ADJ
easat-5885	179	3	coefficince	coefficince	NOUN
easat-5885	179	4	of	of	ADP
easat-5885	179	5	the	the	DET
easat-5885	179	6	02	02	NUM
easat-5885	179	7	factors	factor	NOUN
easat-5885	179	8	is	be	AUX
easat-5885	179	9	:	:	PUNCT
easat-5885	179	10	oc	oc	ADP
easat-5885	179	11	:	:	PUNCT
easat-5885	179	12	0.247	0.247	NUM
easat-5885	179	13	and	and	CCONJ
easat-5885	179	14	it	it	PRON
easat-5885	179	15	:	:	PUNCT
easat-5885	179	16	0.401	0.401	NUM
easat-5885	179	17	.	.	PUNCT
easat-5885	180	1	for	for	ADP
easat-5885	180	2	the	the	DET
easat-5885	180	3	correlavtice	correlavtice	NOUN
easat-5885	180	4	coefficience	coefficience	NOUN
easat-5885	180	5	between	between	ADP
easat-5885	180	6	these	these	DET
easat-5885	180	7	02	02	NUM
easat-5885	180	8	independent	independent	ADJ
easat-5885	180	9	variants	variant	NOUN
easat-5885	180	10	in	in	ADP
easat-5885	180	11	the	the	DET
easat-5885	180	12	model	model	NOUN
easat-5885	180	13	,	,	PUNCT
easat-5885	180	14	there	there	PRON
easat-5885	180	15	’s	’	VERB
easat-5885	180	16	not	not	PART
easat-5885	180	17	any	any	DET
easat-5885	180	18	couple	couple	NOUN
easat-5885	180	19	is	be	AUX
easat-5885	180	20	bigger	big	ADJ
easat-5885	180	21	than	than	ADP
easat-5885	180	22	0.8	0.8	NUM
easat-5885	180	23	so	so	ADV
easat-5885	180	24	when	when	SCONJ
easat-5885	180	25	use	use	VERB
easat-5885	180	26	regression	regression	NOUN
easat-5885	180	27	model	model	NOUN
easat-5885	180	28	,	,	PUNCT
easat-5885	180	29	the	the	DET
easat-5885	180	30	multicollinearity	multicollinearity	NOUN
easat-5885	180	31	will	will	AUX
easat-5885	180	32	be	be	AUX
easat-5885	180	33	less	less	ADJ
easat-5885	180	34	.	.	PUNCT
easat-5885	181	1	this	this	PRON
easat-5885	181	2	shows	show	VERB
easat-5885	181	3	that	that	SCONJ
easat-5885	181	4	the	the	DET
easat-5885	181	5	dependent	dependent	ADJ
easat-5885	181	6	variants	variant	NOUN
easat-5885	181	7	have	have	VERB
easat-5885	181	8	the	the	DET
easat-5885	181	9	linear	linear	ADJ
easat-5885	181	10	correlation	correlation	NOUN
easat-5885	181	11	with	with	ADP
easat-5885	181	12	5	5	NUM
easat-5885	181	13	factors	factor	NOUN
easat-5885	181	14	,	,	PUNCT
easat-5885	181	15	these	these	DET
easat-5885	181	16	variants	variant	NOUN
easat-5885	181	17	have	have	VERB
easat-5885	181	18	standard	standard	ADJ
easat-5885	181	19	distribution	distribution	NOUN
easat-5885	181	20	.	.	PUNCT
easat-5885	182	1	2898	2898	NUM
easat-5885	182	2	edelweiss	edelweiss	PROPN
easat-5885	182	3	applied	apply	VERB
easat-5885	182	4	science	science	NOUN
easat-5885	182	5	and	and	CCONJ
easat-5885	182	6	technology	technology	NOUN
easat-5885	182	7	issn	issn	PROPN
easat-5885	182	8	:	:	PUNCT
easat-5885	182	9	2576	2576	NUM
easat-5885	182	10	-	-	SYM
easat-5885	182	11	8484	8484	NUM
easat-5885	182	12	vol	vol	NOUN
easat-5885	182	13	.	.	PROPN
easat-5885	183	1	9	9	NUM
easat-5885	183	2	,	,	PUNCT
easat-5885	183	3	no	no	INTJ
easat-5885	183	4	.	.	NOUN
easat-5885	184	1	3	3	NUM
easat-5885	184	2	:	:	PUNCT
easat-5885	184	3	2891	2891	NUM
easat-5885	184	4	-	-	SYM
easat-5885	184	5	2901	2901	NUM
easat-5885	184	6	,	,	PUNCT
easat-5885	184	7	2025	2025	NUM
easat-5885	184	8	doi	doi	NOUN
easat-5885	184	9	:	:	PUNCT
easat-5885	184	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	184	11	©	©	PROPN
easat-5885	184	12	2025	2025	NUM
easat-5885	184	13	by	by	ADP
easat-5885	184	14	the	the	DET
easat-5885	184	15	authors	author	NOUN
easat-5885	184	16	;	;	PUNCT
easat-5885	184	17	licensee	licensee	PROPN
easat-5885	184	18	learning	learn	VERB
easat-5885	184	19	gate	gate	NOUN
easat-5885	184	20	table	table	NOUN
easat-5885	184	21	6	6	NUM
easat-5885	184	22	.	.	PUNCT
easat-5885	184	23	correlative	correlative	ADJ
easat-5885	184	24	matrix	matrix	NOUN
easat-5885	184	25	between	between	ADP
easat-5885	184	26	the	the	DET
easat-5885	184	27	components	component	NOUN
easat-5885	184	28	.	.	PUNCT
easat-5885	185	1	variants	variant	NOUN
easat-5885	185	2	internal	internal	ADJ
easat-5885	185	3	audit	audit	NOUN
easat-5885	185	4	effectiveness	effectiveness	NOUN
easat-5885	185	5	(	(	PUNCT
easat-5885	185	6	ie	ie	X
easat-5885	185	7	)	)	PUNCT
easat-5885	185	8	organizational	organizational	ADJ
easat-5885	185	9	culture	culture	NOUN
easat-5885	185	10	(	(	PUNCT
easat-5885	185	11	oc	oc	NOUN
easat-5885	185	12	)	)	PUNCT
easat-5885	185	13	information	information	NOUN
easat-5885	185	14	technology	technology	NOUN
easat-5885	185	15	(	(	PUNCT
easat-5885	185	16	it	it	PRON
easat-5885	185	17	)	)	PUNCT
easat-5885	185	18	internal	internal	ADJ
easat-5885	185	19	audit	audit	NOUN
easat-5885	185	20	effectiveness	effectiveness	NOUN
easat-5885	185	21	(	(	PUNCT
easat-5885	185	22	ie	ie	X
easat-5885	185	23	)	)	PUNCT
easat-5885	185	24	pearson	pearson	NOUN
easat-5885	185	25	correlation	correlation	NOUN
easat-5885	185	26	1	1	NUM
easat-5885	185	27	.247	.247	NUM
easat-5885	185	28	*	*	PUNCT
easat-5885	185	29	*	*	PUNCT
easat-5885	185	30	.401	.401	NUM
easat-5885	185	31	*	*	PUNCT
easat-5885	185	32	*	*	PUNCT
easat-5885	185	33	sig	sig	X
easat-5885	185	34	.	.	PUNCT
easat-5885	186	1	(	(	PUNCT
easat-5885	186	2	2	2	NUM
easat-5885	186	3	-	-	PUNCT
easat-5885	186	4	tailed	tailed	ADJ
easat-5885	186	5	)	)	PUNCT
easat-5885	187	1	0.000	0.000	NUM
easat-5885	187	2	0.000	0.000	NUM
easat-5885	187	3	n	n	NUM
easat-5885	187	4	156	156	NUM
easat-5885	187	5	156	156	NUM
easat-5885	187	6	156	156	NUM
easat-5885	187	7	organizational	organizational	ADJ
easat-5885	187	8	culture	culture	NOUN
easat-5885	187	9	(	(	PUNCT
easat-5885	187	10	oc	oc	PROPN
easat-5885	187	11	)	)	PUNCT
easat-5885	187	12	pearson	pearson	NOUN
easat-5885	187	13	correlation	correlation	NOUN
easat-5885	187	14	.247	.247	NUM
easat-5885	187	15	*	*	PROPN
easat-5885	187	16	*	*	SYM
easat-5885	187	17	1	1	NUM
easat-5885	187	18	0.000	0.000	NUM
easat-5885	187	19	sig	sig	NOUN
easat-5885	187	20	.	.	PUNCT
easat-5885	188	1	(	(	PUNCT
easat-5885	188	2	2	2	NUM
easat-5885	188	3	-	-	PUNCT
easat-5885	188	4	tailed	tailed	ADJ
easat-5885	188	5	)	)	PUNCT
easat-5885	188	6	0.000	0.000	NUM
easat-5885	188	7	1.000	1.000	NUM
easat-5885	188	8	n	n	NUM
easat-5885	188	9	156	156	NUM
easat-5885	188	10	156	156	NUM
easat-5885	188	11	156	156	NUM
easat-5885	188	12	information	information	NOUN
easat-5885	188	13	technology	technology	NOUN
easat-5885	188	14	(	(	PUNCT
easat-5885	188	15	it	it	PRON
easat-5885	188	16	)	)	PUNCT
easat-5885	188	17	pearson	pearson	PROPN
easat-5885	188	18	orrelation	orrelation	PROPN
easat-5885	188	19	.401	.401	NUM
easat-5885	189	1	*	*	PUNCT
easat-5885	189	2	*	*	PUNCT
easat-5885	189	3	0.000	0.000	NUM
easat-5885	189	4	1	1	NUM
easat-5885	189	5	sig	sig	NOUN
easat-5885	189	6	.	.	PUNCT
easat-5885	190	1	(	(	PUNCT
easat-5885	190	2	2	2	NUM
easat-5885	190	3	-	-	PUNCT
easat-5885	190	4	tailed	tailed	ADJ
easat-5885	190	5	)	)	PUNCT
easat-5885	190	6	0.000	0.000	NUM
easat-5885	190	7	1.000	1.000	NUM
easat-5885	190	8	n	n	NUM
easat-5885	190	9	156	156	NUM
easat-5885	190	10	156	156	NUM
easat-5885	190	11	156	156	NUM
easat-5885	190	12	4.5	4.5	NUM
easat-5885	190	13	.	.	PUNCT
easat-5885	191	1	multivariant	multivariant	PROPN
easat-5885	191	2	linear	linear	PROPN
easat-5885	191	3	regression	regression	NOUN
easat-5885	191	4	analysis	analysis	NOUN
easat-5885	191	5	in	in	ADP
easat-5885	191	6	order	order	NOUN
easat-5885	191	7	to	to	PART
easat-5885	191	8	define	define	VERB
easat-5885	191	9	,	,	PUNCT
easat-5885	191	10	measure	measure	NOUN
easat-5885	191	11	and	and	CCONJ
easat-5885	191	12	evaluate	evaluate	VERB
easat-5885	191	13	impact	impact	NOUN
easat-5885	191	14	level	level	NOUN
easat-5885	191	15	of	of	ADP
easat-5885	191	16	the	the	DET
easat-5885	191	17	factors	factor	NOUN
easat-5885	191	18	to	to	ADP
easat-5885	191	19	internal	internal	ADJ
easat-5885	191	20	audit	audit	NOUN
easat-5885	191	21	,	,	PUNCT
easat-5885	191	22	the	the	DET
easat-5885	191	23	group	group	NOUN
easat-5885	191	24	of	of	ADP
easat-5885	191	25	authors	author	NOUN
easat-5885	191	26	uses	use	VERB
easat-5885	191	27	the	the	DET
easat-5885	191	28	multiple	multiple	ADJ
easat-5885	191	29	linear	linear	ADJ
easat-5885	191	30	regression	regression	NOUN
easat-5885	191	31	method	method	NOUN
easat-5885	191	32	between	between	ADP
easat-5885	191	33	02	02	NUM
easat-5885	191	34	impact	impact	NOUN
easat-5885	191	35	factors	factor	NOUN
easat-5885	191	36	taken	take	VERB
easat-5885	191	37	from	from	ADP
easat-5885	191	38	the	the	DET
easat-5885	191	39	above	above	ADJ
easat-5885	191	40	exploration	exploration	NOUN
easat-5885	191	41	factor	factor	NOUN
easat-5885	191	42	analysis	analysis	NOUN
easat-5885	191	43	and	and	CCONJ
easat-5885	191	44	correlative	correlative	ADJ
easat-5885	191	45	analysis	analysis	NOUN
easat-5885	191	46	.	.	PUNCT
easat-5885	192	1	table	table	NOUN
easat-5885	192	2	7	7	NUM
easat-5885	192	3	.	.	PUNCT
easat-5885	192	4	multivariant	multivariant	ADJ
easat-5885	192	5	regression	regression	NOUN
easat-5885	192	6	results	result	NOUN
easat-5885	192	7	.	.	PUNCT
easat-5885	193	1	coefficients	coefficient	NOUN
easat-5885	193	2	are	be	AUX
easat-5885	193	3	not	not	PART
easat-5885	193	4	standardized	standardized	ADJ
easat-5885	193	5	normalization	normalization	NOUN
easat-5885	193	6	coefficient	coefficient	NOUN
easat-5885	193	7	value	value	PROPN
easat-5885	193	8	t	t	PROPN
easat-5885	193	9	sig	sig	PROPN
easat-5885	193	10	.	.	PUNCT
easat-5885	194	1	multicollinearity	multicollinearity	NOUN
easat-5885	194	2	b	b	PROPN
easat-5885	194	3	standard	standard	ADJ
easat-5885	194	4	deviation	deviation	NOUN
easat-5885	194	5	beta	beta	NOUN
easat-5885	194	6	acceptability	acceptability	NOUN
easat-5885	194	7	vif	vif	NOUN
easat-5885	194	8	constant	constant	ADJ
easat-5885	194	9	2.487	2.487	NUM
easat-5885	194	10	0.070	0.070	NUM
easat-5885	194	11	40.10	40.10	NUM
easat-5885	194	12	0.000	0.000	NUM
easat-5885	194	13	organizational	organizational	ADJ
easat-5885	194	14	culture	culture	NOUN
easat-5885	194	15	0.203	0.203	NUM
easat-5885	194	16	0.021	0.021	NUM
easat-5885	194	17	0.127	0.127	NUM
easat-5885	194	18	4.519	4.519	NUM
easat-5885	194	19	0.000	0.000	NUM
easat-5885	194	20	0.716	0.716	NUM
easat-5885	194	21	1.246	1.246	NUM
easat-5885	194	22	information	information	NOUN
easat-5885	194	23	technology	technology	NOUN
easat-5885	194	24	(	(	PUNCT
easat-5885	194	25	it	it	PRON
easat-5885	194	26	)	)	PUNCT
easat-5885	195	1	0.317	0.317	NUM
easat-5885	195	2	0.024	0.024	NUM
easat-5885	195	3	0.242	0.242	NUM
easat-5885	195	4	4.347	4.347	NUM
easat-5885	195	5	0.000	0.000	NUM
easat-5885	195	6	0.843	0.843	NUM
easat-5885	195	7	1.356	1.356	NUM
easat-5885	195	8	r2	r2	NOUN
easat-5885	195	9	0.497	0.497	NUM
easat-5885	195	10	revised	revise	VERB
easat-5885	195	11	r2	r2	PROPN
easat-5885	195	12	0.442	0.442	NUM
easat-5885	195	13	sig	sig	NOUN
easat-5885	195	14	.	.	PUNCT
easat-5885	196	1	f	f	PROPN
easat-5885	196	2	change	change	VERB
easat-5885	196	3	0.000	0.000	NUM
easat-5885	196	4	durbin	durbin	ADJ
easat-5885	196	5	-	-	PUNCT
easat-5885	196	6	watson	watson	NOUN
easat-5885	196	7	2.247	2.247	NUM
easat-5885	196	8	according	accord	VERB
easat-5885	196	9	to	to	ADP
easat-5885	196	10	regression	regression	NOUN
easat-5885	196	11	results	result	NOUN
easat-5885	196	12	in	in	ADP
easat-5885	196	13	table	table	NOUN
easat-5885	196	14	7	7	NUM
easat-5885	196	15	,	,	PUNCT
easat-5885	196	16	these	these	DET
easat-5885	196	17	results	result	NOUN
easat-5885	196	18	give	give	VERB
easat-5885	196	19	value	value	NOUN
easat-5885	196	20	r2	r2	NOUN
easat-5885	196	21	=	=	PUNCT
easat-5885	196	22	0.442	0.442	NUM
easat-5885	196	23	;	;	PUNCT
easat-5885	196	24	value	value	NOUN
easat-5885	196	25	r2	r2	PROPN
easat-5885	196	26	says	say	VERB
easat-5885	196	27	that	that	SCONJ
easat-5885	196	28	the	the	DET
easat-5885	196	29	independent	independent	ADJ
easat-5885	196	30	variants	variant	NOUN
easat-5885	196	31	in	in	ADP
easat-5885	196	32	the	the	DET
easat-5885	196	33	model	model	NOUN
easat-5885	196	34	may	may	AUX
easat-5885	196	35	explain	explain	VERB
easat-5885	196	36	44.2	44.2	NUM
easat-5885	196	37	%	%	NOUN
easat-5885	196	38	of	of	ADP
easat-5885	196	39	the	the	DET
easat-5885	196	40	changes	change	NOUN
easat-5885	196	41	of	of	ADP
easat-5885	196	42	the	the	DET
easat-5885	196	43	dependent	dependent	ADJ
easat-5885	196	44	variants	variant	NOUN
easat-5885	196	45	.	.	PUNCT
easat-5885	197	1	at	at	ADP
easat-5885	197	2	the	the	DET
easat-5885	197	3	same	same	ADJ
easat-5885	197	4	time	time	NOUN
easat-5885	197	5	,	,	PUNCT
easat-5885	197	6	the	the	DET
easat-5885	197	7	analysis	analysis	NOUN
easat-5885	197	8	results	result	NOUN
easat-5885	197	9	show	show	VERB
easat-5885	197	10	that	that	SCONJ
easat-5885	197	11	the	the	DET
easat-5885	197	12	variance	variance	NOUN
easat-5885	197	13	inflation	inflation	NOUN
easat-5885	197	14	factor	factor	NOUN
easat-5885	197	15	(	(	PUNCT
easat-5885	197	16	vif	vif	NOUN
easat-5885	197	17	)	)	PUNCT
easat-5885	197	18	is	be	AUX
easat-5885	197	19	very	very	ADV
easat-5885	197	20	small	small	ADJ
easat-5885	197	21	,	,	PUNCT
easat-5885	197	22	smaller	small	ADJ
easat-5885	197	23	than	than	ADP
easat-5885	197	24	2	2	NUM
easat-5885	197	25	,	,	PUNCT
easat-5885	197	26	is	be	AUX
easat-5885	197	27	means	mean	NOUN
easat-5885	197	28	that	that	SCONJ
easat-5885	197	29	these	these	DET
easat-5885	197	30	independent	independent	ADJ
easat-5885	197	31	variants	variant	NOUN
easat-5885	197	32	do	do	AUX
easat-5885	197	33	not	not	PART
easat-5885	197	34	have	have	VERB
easat-5885	197	35	close	close	ADJ
easat-5885	197	36	relation	relation	NOUN
easat-5885	197	37	so	so	SCONJ
easat-5885	197	38	the	the	DET
easat-5885	197	39	multicollinearity	multicollinearity	NOUN
easat-5885	197	40	does	do	AUX
easat-5885	197	41	n’t	not	PART
easat-5885	197	42	happen	happen	VERB
easat-5885	197	43	.	.	PUNCT
easat-5885	198	1	the	the	DET
easat-5885	198	2	verification	verification	NOUN
easat-5885	198	3	on	on	ADP
easat-5885	198	4	independence	independence	NOUN
easat-5885	198	5	of	of	ADP
easat-5885	198	6	the	the	DET
easat-5885	198	7	surplus	surplus	ADJ
easat-5885	198	8	part	part	NOUN
easat-5885	198	9	,	,	PUNCT
easat-5885	198	10	means	mean	VERB
easat-5885	198	11	the	the	DET
easat-5885	198	12	statistic	statistic	ADJ
easat-5885	198	13	durbin	durbin	NOUN
easat-5885	198	14	–	–	PUNCT
easat-5885	198	15	watson	watson	NOUN
easat-5885	198	16	of	of	ADP
easat-5885	198	17	regression	regression	NOUN
easat-5885	198	18	function	function	NOUN
easat-5885	198	19	having	have	VERB
easat-5885	198	20	value	value	NOUN
easat-5885	198	21	2.247	2.247	NUM
easat-5885	198	22	<	<	SYM
easat-5885	198	23	3	3	NUM
easat-5885	198	24	,	,	PUNCT
easat-5885	198	25	shows	show	VERB
easat-5885	198	26	that	that	SCONJ
easat-5885	198	27	there	there	PRON
easat-5885	198	28	’s	’	VERB
easat-5885	198	29	no	no	DET
easat-5885	198	30	calss	calss	PROPN
easat-5885	198	31	1	1	NUM
easat-5885	198	32	serial	serial	ADJ
easat-5885	198	33	autocorrelation	autocorrelation	NOUN
easat-5885	198	34	phenomenon	phenomenon	NOUN
easat-5885	198	35	,	,	PUNCT
easat-5885	198	36	or	or	CCONJ
easat-5885	198	37	in	in	ADP
easat-5885	198	38	other	other	ADJ
easat-5885	198	39	words	word	NOUN
easat-5885	198	40	,	,	PUNCT
easat-5885	198	41	the	the	DET
easat-5885	198	42	estimated	estimate	VERB
easat-5885	198	43	surplus	surplus	NOUN
easat-5885	198	44	of	of	ADP
easat-5885	198	45	the	the	DET
easat-5885	198	46	independent	independent	ADJ
easat-5885	198	47	model	model	NOUN
easat-5885	198	48	does	do	AUX
easat-5885	198	49	n’t	not	PART
easat-5885	198	50	have	have	VERB
easat-5885	198	51	the	the	DET
easat-5885	198	52	linear	linear	ADJ
easat-5885	198	53	relation	relation	NOUN
easat-5885	198	54	with	with	ADP
easat-5885	198	55	each	each	DET
easat-5885	198	56	other	other	ADJ
easat-5885	198	57	.	.	PUNCT
easat-5885	199	1	value	value	PROPN
easat-5885	199	2	t	t	PROPN
easat-5885	199	3	which	which	PRON
easat-5885	199	4	is	be	AUX
easat-5885	199	5	equivalent	equivalent	ADJ
easat-5885	199	6	to	to	ADP
easat-5885	199	7	sig	sig	PRON
easat-5885	199	8	.	.	PUNCT
easat-5885	200	1	of	of	ADP
easat-5885	200	2	the	the	DET
easat-5885	200	3	independent	independent	ADJ
easat-5885	200	4	variants	variant	NOUN
easat-5885	200	5	are	be	AUX
easat-5885	200	6	smaller	small	ADJ
easat-5885	200	7	than	than	ADP
easat-5885	200	8	0.05	0.05	NUM
easat-5885	200	9	so	so	ADV
easat-5885	200	10	having	have	VERB
easat-5885	200	11	statistic	statistic	ADJ
easat-5885	200	12	meaning	meaning	NOUN
easat-5885	200	13	.	.	PUNCT
easat-5885	201	1	table	table	NOUN
easat-5885	201	2	7	7	NUM
easat-5885	201	3	shows	show	VERB
easat-5885	201	4	2	2	NUM
easat-5885	201	5	factors	factor	NOUN
easat-5885	201	6	which	which	PRON
easat-5885	201	7	affect	affect	VERB
easat-5885	201	8	to	to	ADP
easat-5885	201	9	the	the	DET
easat-5885	201	10	internal	internal	ADJ
easat-5885	201	11	audit	audit	NOUN
easat-5885	201	12	effectiveness	effectiveness	NOUN
easat-5885	201	13	.	.	PUNCT
easat-5885	202	1	the	the	DET
easat-5885	202	2	regression	regression	NOUN
easat-5885	202	3	equation	equation	NOUN
easat-5885	202	4	for	for	ADP
easat-5885	202	5	the	the	DET
easat-5885	202	6	variants	variant	NOUN
easat-5885	202	7	having	have	VERB
easat-5885	202	8	standardized	standardized	ADJ
easat-5885	202	9	coefficience	coefficience	NOUN
easat-5885	202	10	is	be	AUX
easat-5885	202	11	in	in	ADP
easat-5885	202	12	the	the	DET
easat-5885	202	13	below	below	ADJ
easat-5885	202	14	form	form	NOUN
easat-5885	202	15	:	:	PUNCT
easat-5885	202	16	ie=2.487	ie=2.487	NOUN
easat-5885	202	17	+	+	NOUN
easat-5885	202	18	0.203*oc+0.317*it	0.203*oc+0.317*it	ADJ
easat-5885	202	19	hypotheses	hypothese	VERB
easat-5885	202	20	h1	h1	ADJ
easat-5885	202	21	and	and	CCONJ
easat-5885	202	22	h2	h2	NOUN
easat-5885	202	23	are	be	AUX
easat-5885	202	24	accepted	accept	VERB
easat-5885	202	25	.	.	PUNCT
easat-5885	203	1	that	that	PRON
easat-5885	203	2	is	be	AUX
easat-5885	203	3	,	,	PUNCT
easat-5885	203	4	information	information	NOUN
easat-5885	203	5	technology	technology	NOUN
easat-5885	203	6	has	have	VERB
easat-5885	203	7	a	a	DET
easat-5885	203	8	positive	positive	ADJ
easat-5885	203	9	impact	impact	NOUN
easat-5885	203	10	on	on	ADP
easat-5885	203	11	the	the	DET
easat-5885	203	12	effectiveness	effectiveness	NOUN
easat-5885	203	13	of	of	ADP
easat-5885	203	14	internal	internal	ADJ
easat-5885	203	15	auditing	auditing	NOUN
easat-5885	203	16	,	,	PUNCT
easat-5885	203	17	and	and	CCONJ
easat-5885	203	18	organizational	organizational	ADJ
easat-5885	203	19	culture	culture	NOUN
easat-5885	203	20	has	have	VERB
easat-5885	203	21	a	a	DET
easat-5885	203	22	positive	positive	ADJ
easat-5885	203	23	impact	impact	NOUN
easat-5885	203	24	on	on	ADP
easat-5885	203	25	the	the	DET
easat-5885	203	26	effectiveness	effectiveness	NOUN
easat-5885	203	27	of	of	ADP
easat-5885	203	28	internal	internal	ADJ
easat-5885	203	29	auditing	auditing	NOUN
easat-5885	203	30	.	.	PUNCT
easat-5885	204	1	2899	2899	NUM
easat-5885	204	2	edelweiss	edelweiss	PROPN
easat-5885	204	3	applied	apply	VERB
easat-5885	204	4	science	science	NOUN
easat-5885	204	5	and	and	CCONJ
easat-5885	204	6	technology	technology	NOUN
easat-5885	204	7	issn	issn	PROPN
easat-5885	204	8	:	:	PUNCT
easat-5885	204	9	2576	2576	NUM
easat-5885	204	10	-	-	SYM
easat-5885	204	11	8484	8484	NUM
easat-5885	204	12	vol	vol	NOUN
easat-5885	204	13	.	.	PROPN
easat-5885	205	1	9	9	NUM
easat-5885	205	2	,	,	PUNCT
easat-5885	205	3	no	no	INTJ
easat-5885	205	4	.	.	NOUN
easat-5885	206	1	3	3	NUM
easat-5885	206	2	:	:	PUNCT
easat-5885	206	3	2891	2891	NUM
easat-5885	206	4	-	-	SYM
easat-5885	206	5	2901	2901	NUM
easat-5885	206	6	,	,	PUNCT
easat-5885	206	7	2025	2025	NUM
easat-5885	206	8	doi	doi	NOUN
easat-5885	206	9	:	:	PUNCT
easat-5885	206	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	206	11	©	©	PROPN
easat-5885	206	12	2025	2025	NUM
easat-5885	206	13	by	by	ADP
easat-5885	206	14	the	the	DET
easat-5885	206	15	authors	author	NOUN
easat-5885	206	16	;	;	PUNCT
easat-5885	206	17	licensee	licensee	PROPN
easat-5885	206	18	learning	learning	NOUN
easat-5885	206	19	gate	gate	NOUN
easat-5885	206	20	this	this	PRON
easat-5885	206	21	is	be	AUX
easat-5885	206	22	consistent	consistent	ADJ
easat-5885	206	23	with	with	ADP
easat-5885	206	24	the	the	DET
easat-5885	206	25	findings	finding	NOUN
easat-5885	206	26	of	of	ADP
easat-5885	206	27	various	various	ADJ
easat-5885	206	28	studies	study	NOUN
easat-5885	206	29	mạnh	mạnh	VERB
easat-5885	207	1	and	and	CCONJ
easat-5885	207	2	thị	thị	PROPN
easat-5885	208	1	[	[	X
easat-5885	208	2	2	2	NUM
easat-5885	208	3	]	]	PUNCT
easat-5885	208	4	wanyama	wanyama	NOUN
easat-5885	208	5	and	and	CCONJ
easat-5885	208	6	zheng	zheng	PROPN
easat-5885	209	1	[	[	X
easat-5885	209	2	11	11	NUM
easat-5885	209	3	]	]	PUNCT
easat-5885	209	4	;	;	PUNCT
easat-5885	209	5	nawaiseh	nawaiseh	PROPN
easat-5885	209	6	et	et	PROPN
easat-5885	209	7	al	al	PROPN
easat-5885	209	8	.	.	PROPN
easat-5885	209	9	(	(	PUNCT
easat-5885	209	10	2021	2021	NUM
easat-5885	209	11	;	;	PUNCT
easat-5885	209	12	barnato	barnato	NOUN
easat-5885	209	13	,	,	PUNCT
easat-5885	209	14	et	et	PROPN
easat-5885	209	15	al	al	PROPN
easat-5885	209	16	.	.	PUNCT
easat-5885	210	1	[	[	X
easat-5885	210	2	12	12	NUM
easat-5885	210	3	]	]	PUNCT
easat-5885	210	4	;	;	PUNCT
easat-5885	210	5	nawaiseh	nawaiseh	PROPN
easat-5885	210	6	,	,	PUNCT
easat-5885	210	7	et	et	PROPN
easat-5885	210	8	al	al	PROPN
easat-5885	210	9	.	.	PUNCT
easat-5885	211	1	[	[	X
easat-5885	211	2	4	4	NUM
easat-5885	211	3	]	]	PUNCT
easat-5885	211	4	;	;	PUNCT
easat-5885	211	5	chen	chen	PROPN
easat-5885	211	6	,	,	PUNCT
easat-5885	211	7	et	et	PROPN
easat-5885	211	8	al	al	PROPN
easat-5885	211	9	.	.	PUNCT
easat-5885	212	1	[	[	X
easat-5885	212	2	13	13	NUM
easat-5885	212	3	]	]	PUNCT
easat-5885	212	4	;	;	PUNCT
easat-5885	212	5	kankaew	kankaew	VERB
easat-5885	212	6	and	and	CCONJ
easat-5885	212	7	treruttanaset	treruttanaset	VERB
easat-5885	212	8	[	[	X
easat-5885	212	9	14	14	NUM
easat-5885	212	10	]	]	X
easat-5885	212	11	;	;	PUNCT
easat-5885	212	12	alqaraleh	alqaraleh	PROPN
easat-5885	212	13	,	,	PUNCT
easat-5885	212	14	et	et	PROPN
easat-5885	212	15	al	al	PROPN
easat-5885	212	16	.	.	PUNCT
easat-5885	213	1	[	[	X
easat-5885	213	2	15	15	NUM
easat-5885	213	3	]	]	X
easat-5885	213	4	;	;	PUNCT
easat-5885	213	5	ertosun	ertosun	NOUN
easat-5885	213	6	and	and	CCONJ
easat-5885	213	7	adiguzel	adiguzel	VERB
easat-5885	213	8	[	[	X
easat-5885	213	9	21	21	NUM
easat-5885	213	10	]	]	PUNCT
easat-5885	213	11	and	and	CCONJ
easat-5885	213	12	hanna	hanna	PROPN
easat-5885	213	13	and	and	CCONJ
easat-5885	213	14	firnanti	firnanti	NOUN
easat-5885	214	1	[	[	X
easat-5885	214	2	22	22	NUM
easat-5885	214	3	]	]	SYM
easat-5885	214	4	5	5	NUM
easat-5885	214	5	.	.	PUNCT
easat-5885	214	6	conclusions	conclusion	NOUN
easat-5885	214	7	and	and	CCONJ
easat-5885	214	8	recommendations	recommendation	NOUN
easat-5885	214	9	information	information	NOUN
easat-5885	214	10	technology	technology	NOUN
easat-5885	214	11	(	(	PUNCT
easat-5885	214	12	it	it	PRON
easat-5885	214	13	)	)	PUNCT
easat-5885	214	14	today	today	NOUN
easat-5885	214	15	plays	play	VERB
easat-5885	214	16	a	a	DET
easat-5885	214	17	crucial	crucial	ADJ
easat-5885	214	18	role	role	NOUN
easat-5885	214	19	in	in	ADP
easat-5885	214	20	enhancing	enhance	VERB
easat-5885	214	21	the	the	DET
easat-5885	214	22	effectiveness	effectiveness	NOUN
easat-5885	214	23	of	of	ADP
easat-5885	214	24	internal	internal	ADJ
easat-5885	214	25	auditing	auditing	NOUN
easat-5885	214	26	.	.	PUNCT
easat-5885	215	1	technology	technology	NOUN
easat-5885	215	2	allows	allow	VERB
easat-5885	215	3	auditors	auditor	NOUN
easat-5885	215	4	to	to	PART
easat-5885	215	5	collect	collect	VERB
easat-5885	215	6	and	and	CCONJ
easat-5885	215	7	process	process	NOUN
easat-5885	215	8	data	datum	NOUN
easat-5885	215	9	quickly	quickly	ADV
easat-5885	215	10	and	and	CCONJ
easat-5885	215	11	accurately	accurately	ADV
easat-5885	215	12	.	.	PUNCT
easat-5885	216	1	data	datum	NOUN
easat-5885	216	2	analysis	analysis	NOUN
easat-5885	216	3	tools	tool	NOUN
easat-5885	216	4	such	such	ADJ
easat-5885	216	5	as	as	ADP
easat-5885	216	6	statistical	statistical	ADJ
easat-5885	216	7	analysis	analysis	NOUN
easat-5885	216	8	software	software	NOUN
easat-5885	216	9	,	,	PUNCT
easat-5885	216	10	automated	automate	VERB
easat-5885	216	11	auditing	auditing	NOUN
easat-5885	216	12	software	software	NOUN
easat-5885	216	13	,	,	PUNCT
easat-5885	216	14	and	and	CCONJ
easat-5885	216	15	artificial	artificial	ADJ
easat-5885	216	16	intelligence	intelligence	NOUN
easat-5885	216	17	(	(	PUNCT
easat-5885	216	18	ai	ai	NOUN
easat-5885	216	19	)	)	PUNCT
easat-5885	216	20	can	can	AUX
easat-5885	216	21	help	help	VERB
easat-5885	216	22	auditors	auditor	NOUN
easat-5885	216	23	detect	detect	VERB
easat-5885	216	24	unusual	unusual	ADJ
easat-5885	216	25	patterns	pattern	NOUN
easat-5885	216	26	,	,	PUNCT
easat-5885	216	27	trends	trend	NOUN
easat-5885	216	28	,	,	PUNCT
easat-5885	216	29	or	or	CCONJ
easat-5885	216	30	weaknesses	weakness	NOUN
easat-5885	216	31	in	in	ADP
easat-5885	216	32	internal	internal	ADJ
easat-5885	216	33	control	control	NOUN
easat-5885	216	34	systems	system	NOUN
easat-5885	216	35	.	.	PUNCT
easat-5885	217	1	research	research	NOUN
easat-5885	217	2	demonstrates	demonstrate	VERB
easat-5885	217	3	that	that	SCONJ
easat-5885	217	4	information	information	NOUN
easat-5885	217	5	technology	technology	NOUN
easat-5885	217	6	positively	positively	ADV
easat-5885	217	7	impacts	impact	VERB
easat-5885	217	8	the	the	DET
easat-5885	217	9	effectiveness	effectiveness	NOUN
easat-5885	217	10	of	of	ADP
easat-5885	217	11	internal	internal	ADJ
easat-5885	217	12	auditing	auditing	NOUN
easat-5885	217	13	.	.	PUNCT
easat-5885	218	1	additionally	additionally	ADV
easat-5885	218	2	,	,	PUNCT
easat-5885	218	3	organizational	organizational	ADJ
easat-5885	218	4	culture	culture	NOUN
easat-5885	218	5	has	have	VERB
easat-5885	218	6	a	a	DET
easat-5885	218	7	profound	profound	ADJ
easat-5885	218	8	impact	impact	NOUN
easat-5885	218	9	on	on	ADP
easat-5885	218	10	the	the	DET
easat-5885	218	11	effectiveness	effectiveness	NOUN
easat-5885	218	12	of	of	ADP
easat-5885	218	13	internal	internal	ADJ
easat-5885	218	14	auditing	auditing	NOUN
easat-5885	218	15	within	within	ADP
easat-5885	218	16	an	an	DET
easat-5885	218	17	organization	organization	NOUN
easat-5885	218	18	.	.	PUNCT
easat-5885	219	1	organizational	organizational	ADJ
easat-5885	219	2	culture	culture	NOUN
easat-5885	219	3	is	be	AUX
easat-5885	219	4	the	the	DET
easat-5885	219	5	set	set	NOUN
easat-5885	219	6	of	of	ADP
easat-5885	219	7	values	value	NOUN
easat-5885	219	8	,	,	PUNCT
easat-5885	219	9	beliefs	belief	NOUN
easat-5885	219	10	,	,	PUNCT
easat-5885	219	11	codes	code	NOUN
easat-5885	219	12	of	of	ADP
easat-5885	219	13	conduct	conduct	NOUN
easat-5885	219	14	,	,	PUNCT
easat-5885	219	15	and	and	CCONJ
easat-5885	219	16	behaviors	behavior	NOUN
easat-5885	219	17	shared	share	VERB
easat-5885	219	18	and	and	CCONJ
easat-5885	219	19	maintained	maintain	VERB
easat-5885	219	20	within	within	ADP
easat-5885	219	21	the	the	DET
easat-5885	219	22	organization	organization	NOUN
easat-5885	219	23	,	,	PUNCT
easat-5885	219	24	shaping	shape	VERB
easat-5885	219	25	how	how	SCONJ
easat-5885	219	26	members	member	NOUN
easat-5885	219	27	work	work	VERB
easat-5885	219	28	,	,	PUNCT
easat-5885	219	29	make	make	VERB
easat-5885	219	30	decisions	decision	NOUN
easat-5885	219	31	,	,	PUNCT
easat-5885	219	32	and	and	CCONJ
easat-5885	219	33	act	act	PROPN
easat-5885	219	34	.	.	PUNCT
easat-5885	220	1	when	when	SCONJ
easat-5885	220	2	an	an	DET
easat-5885	220	3	organization	organization	NOUN
easat-5885	220	4	has	have	VERB
easat-5885	220	5	a	a	DET
easat-5885	220	6	strong	strong	ADJ
easat-5885	220	7	and	and	CCONJ
easat-5885	220	8	positive	positive	ADJ
easat-5885	220	9	culture	culture	NOUN
easat-5885	220	10	,	,	PUNCT
easat-5885	220	11	it	it	PRON
easat-5885	220	12	can	can	AUX
easat-5885	220	13	enhance	enhance	VERB
easat-5885	220	14	the	the	DET
easat-5885	220	15	effectiveness	effectiveness	NOUN
easat-5885	220	16	of	of	ADP
easat-5885	220	17	internal	internal	ADJ
easat-5885	220	18	auditing	auditing	NOUN
easat-5885	220	19	by	by	ADP
easat-5885	220	20	supporting	support	VERB
easat-5885	220	21	the	the	DET
easat-5885	220	22	execution	execution	NOUN
easat-5885	220	23	of	of	ADP
easat-5885	220	24	audit	audit	NOUN
easat-5885	220	25	processes	process	NOUN
easat-5885	220	26	,	,	PUNCT
easat-5885	220	27	improving	improve	VERB
easat-5885	220	28	transparency	transparency	NOUN
easat-5885	220	29	,	,	PUNCT
easat-5885	220	30	and	and	CCONJ
easat-5885	220	31	promoting	promote	VERB
easat-5885	220	32	compliance	compliance	NOUN
easat-5885	220	33	with	with	ADP
easat-5885	220	34	regulations	regulation	NOUN
easat-5885	220	35	.	.	PUNCT
easat-5885	221	1	therefore	therefore	ADV
easat-5885	221	2	,	,	PUNCT
easat-5885	221	3	to	to	PART
easat-5885	221	4	enhance	enhance	VERB
easat-5885	221	5	the	the	DET
easat-5885	221	6	effectiveness	effectiveness	NOUN
easat-5885	221	7	of	of	ADP
easat-5885	221	8	internal	internal	ADJ
easat-5885	221	9	auditing	auditing	NOUN
easat-5885	221	10	,	,	PUNCT
easat-5885	221	11	businesses	business	NOUN
easat-5885	221	12	need	need	VERB
easat-5885	221	13	to	to	PART
easat-5885	221	14	:	:	PUNCT
easat-5885	221	15	first	first	ADV
easat-5885	221	16	,	,	PUNCT
easat-5885	221	17	invest	invest	VERB
easat-5885	221	18	in	in	ADP
easat-5885	221	19	,	,	PUNCT
easat-5885	221	20	upgrade	upgrade	VERB
easat-5885	221	21	,	,	PUNCT
easat-5885	221	22	and	and	CCONJ
easat-5885	221	23	encourage	encourage	VERB
easat-5885	221	24	employees	employee	NOUN
easat-5885	221	25	to	to	PART
easat-5885	221	26	use	use	VERB
easat-5885	221	27	the	the	DET
easat-5885	221	28	latest	late	ADJ
easat-5885	221	29	technologies	technology	NOUN
easat-5885	221	30	in	in	ADP
easat-5885	221	31	the	the	DET
easat-5885	221	32	business	business	NOUN
easat-5885	221	33	activities	activity	NOUN
easat-5885	221	34	of	of	ADP
easat-5885	221	35	the	the	DET
easat-5885	221	36	company	company	NOUN
easat-5885	221	37	,	,	PUNCT
easat-5885	221	38	particularly	particularly	ADV
easat-5885	221	39	in	in	ADP
easat-5885	221	40	the	the	DET
easat-5885	221	41	accounting	accounting	NOUN
easat-5885	221	42	and	and	CCONJ
easat-5885	221	43	auditing	auditing	NOUN
easat-5885	221	44	fields	field	NOUN
easat-5885	221	45	.	.	PUNCT
easat-5885	222	1	the	the	DET
easat-5885	222	2	benefits	benefit	NOUN
easat-5885	222	3	of	of	ADP
easat-5885	222	4	it	it	PRON
easat-5885	222	5	include	include	VERB
easat-5885	222	6	:	:	PUNCT
easat-5885	222	7	the	the	DET
easat-5885	222	8	use	use	NOUN
easat-5885	222	9	of	of	ADP
easat-5885	222	10	auditing	auditing	NOUN
easat-5885	222	11	software	software	NOUN
easat-5885	222	12	automates	automate	VERB
easat-5885	222	13	repetitive	repetitive	ADJ
easat-5885	222	14	auditing	auditing	NOUN
easat-5885	222	15	tasks	task	NOUN
easat-5885	222	16	,	,	PUNCT
easat-5885	222	17	saving	save	VERB
easat-5885	222	18	time	time	NOUN
easat-5885	222	19	and	and	CCONJ
easat-5885	222	20	reducing	reduce	VERB
easat-5885	222	21	human	human	ADJ
easat-5885	222	22	errors	error	NOUN
easat-5885	222	23	.	.	PUNCT
easat-5885	223	1	this	this	PRON
easat-5885	223	2	not	not	PART
easat-5885	223	3	only	only	ADV
easat-5885	223	4	improves	improve	VERB
easat-5885	223	5	efficiency	efficiency	NOUN
easat-5885	223	6	but	but	CCONJ
easat-5885	223	7	also	also	ADV
easat-5885	223	8	minimizes	minimize	VERB
easat-5885	223	9	risks	risk	NOUN
easat-5885	223	10	associated	associate	VERB
easat-5885	223	11	with	with	ADP
easat-5885	223	12	manual	manual	ADJ
easat-5885	223	13	auditing	auditing	NOUN
easat-5885	223	14	steps	step	NOUN
easat-5885	223	15	.	.	PUNCT
easat-5885	224	1	it	it	PRON
easat-5885	224	2	helps	help	VERB
easat-5885	224	3	create	create	VERB
easat-5885	224	4	more	more	ADV
easat-5885	224	5	effective	effective	ADJ
easat-5885	224	6	monitoring	monitoring	NOUN
easat-5885	224	7	and	and	CCONJ
easat-5885	224	8	testing	testing	NOUN
easat-5885	224	9	systems	system	NOUN
easat-5885	224	10	for	for	ADP
easat-5885	224	11	compliance	compliance	NOUN
easat-5885	224	12	with	with	ADP
easat-5885	224	13	internal	internal	ADJ
easat-5885	224	14	policies	policy	NOUN
easat-5885	224	15	,	,	PUNCT
easat-5885	224	16	procedures	procedure	NOUN
easat-5885	224	17	,	,	PUNCT
easat-5885	224	18	and	and	CCONJ
easat-5885	224	19	standards	standard	NOUN
easat-5885	224	20	.	.	PUNCT
easat-5885	225	1	risk	risk	NOUN
easat-5885	225	2	management	management	NOUN
easat-5885	225	3	and	and	CCONJ
easat-5885	225	4	control	control	NOUN
easat-5885	225	5	tools	tool	NOUN
easat-5885	225	6	also	also	ADV
easat-5885	225	7	help	help	VERB
easat-5885	225	8	detect	detect	VERB
easat-5885	225	9	non	non	ADJ
easat-5885	225	10	-	-	ADJ
easat-5885	225	11	compliance	compliance	ADJ
easat-5885	225	12	factors	factor	NOUN
easat-5885	225	13	or	or	CCONJ
easat-5885	225	14	gaps	gap	NOUN
easat-5885	225	15	in	in	ADP
easat-5885	225	16	the	the	DET
easat-5885	225	17	organization	organization	NOUN
easat-5885	225	18	’s	’s	PART
easat-5885	225	19	internal	internal	PROPN
easat-5885	225	20	control	control	NOUN
easat-5885	225	21	systems	system	NOUN
easat-5885	225	22	.	.	PUNCT
easat-5885	226	1	technology	technology	NOUN
easat-5885	226	2	aids	aid	NOUN
easat-5885	226	3	auditors	auditor	NOUN
easat-5885	226	4	in	in	ADP
easat-5885	226	5	detecting	detect	VERB
easat-5885	226	6	and	and	CCONJ
easat-5885	226	7	preventing	prevent	VERB
easat-5885	226	8	fraud	fraud	NOUN
easat-5885	226	9	within	within	ADP
easat-5885	226	10	the	the	DET
easat-5885	226	11	organization	organization	NOUN
easat-5885	226	12	by	by	ADP
easat-5885	226	13	using	use	VERB
easat-5885	226	14	advanced	advanced	ADJ
easat-5885	226	15	analytical	analytical	ADJ
easat-5885	226	16	tools	tool	NOUN
easat-5885	226	17	and	and	CCONJ
easat-5885	226	18	ai	ai	VERB
easat-5885	226	19	to	to	PART
easat-5885	226	20	identify	identify	VERB
easat-5885	226	21	unusual	unusual	ADJ
easat-5885	226	22	or	or	CCONJ
easat-5885	226	23	suspicious	suspicious	ADJ
easat-5885	226	24	behaviors	behavior	NOUN
easat-5885	226	25	.	.	PUNCT
easat-5885	227	1	auditing	auditing	NOUN
easat-5885	227	2	software	software	NOUN
easat-5885	227	3	can	can	AUX
easat-5885	227	4	detect	detect	VERB
easat-5885	227	5	fraud	fraud	NOUN
easat-5885	227	6	by	by	ADP
easat-5885	227	7	analyzing	analyze	VERB
easat-5885	227	8	transaction	transaction	NOUN
easat-5885	227	9	patterns	pattern	NOUN
easat-5885	227	10	,	,	PUNCT
easat-5885	227	11	identifying	identify	VERB
easat-5885	227	12	anomalies	anomaly	NOUN
easat-5885	227	13	,	,	PUNCT
easat-5885	227	14	and	and	CCONJ
easat-5885	227	15	automatically	automatically	ADV
easat-5885	227	16	alerting	alert	VERB
easat-5885	227	17	auditors	auditor	NOUN
easat-5885	227	18	.	.	PUNCT
easat-5885	228	1	technology	technology	NOUN
easat-5885	228	2	provides	provide	VERB
easat-5885	228	3	tools	tool	NOUN
easat-5885	228	4	and	and	CCONJ
easat-5885	228	5	platforms	platform	NOUN
easat-5885	228	6	that	that	PRON
easat-5885	228	7	allow	allow	VERB
easat-5885	228	8	auditors	auditor	NOUN
easat-5885	228	9	to	to	PART
easat-5885	228	10	work	work	VERB
easat-5885	228	11	remotely	remotely	ADV
easat-5885	228	12	effectively	effectively	ADV
easat-5885	228	13	,	,	PUNCT
easat-5885	228	14	while	while	SCONJ
easat-5885	228	15	maintaining	maintain	VERB
easat-5885	228	16	the	the	DET
easat-5885	228	17	security	security	NOUN
easat-5885	228	18	and	and	CCONJ
easat-5885	228	19	accuracy	accuracy	NOUN
easat-5885	228	20	of	of	ADP
easat-5885	228	21	the	the	DET
easat-5885	228	22	auditing	auditing	NOUN
easat-5885	228	23	process	process	NOUN
easat-5885	228	24	.	.	PUNCT
easat-5885	229	1	cloud	cloud	NOUN
easat-5885	229	2	computing	computing	NOUN
easat-5885	229	3	systems	system	NOUN
easat-5885	229	4	and	and	CCONJ
easat-5885	229	5	online	online	ADJ
easat-5885	229	6	collaboration	collaboration	NOUN
easat-5885	229	7	technologies	technology	NOUN
easat-5885	229	8	help	help	VERB
easat-5885	229	9	auditors	auditor	NOUN
easat-5885	229	10	access	access	VERB
easat-5885	229	11	and	and	CCONJ
easat-5885	229	12	share	share	NOUN
easat-5885	229	13	documents	document	NOUN
easat-5885	229	14	and	and	CCONJ
easat-5885	229	15	reports	report	NOUN
easat-5885	229	16	from	from	ADP
easat-5885	229	17	anywhere	anywhere	ADV
easat-5885	229	18	.	.	PUNCT
easat-5885	230	1	technology	technology	NOUN
easat-5885	230	2	makes	make	VERB
easat-5885	230	3	the	the	DET
easat-5885	230	4	creation	creation	NOUN
easat-5885	230	5	and	and	CCONJ
easat-5885	230	6	delivery	delivery	NOUN
easat-5885	230	7	of	of	ADP
easat-5885	230	8	audit	audit	NOUN
easat-5885	230	9	reports	report	VERB
easat-5885	230	10	easier	easy	ADJ
easat-5885	230	11	and	and	CCONJ
easat-5885	230	12	more	more	ADV
easat-5885	230	13	accurate	accurate	ADJ
easat-5885	230	14	.	.	PUNCT
easat-5885	231	1	automated	automate	VERB
easat-5885	231	2	reporting	reporting	NOUN
easat-5885	231	3	tools	tool	NOUN
easat-5885	231	4	allow	allow	VERB
easat-5885	231	5	auditors	auditor	NOUN
easat-5885	231	6	to	to	PART
easat-5885	231	7	easily	easily	ADV
easat-5885	231	8	generate	generate	VERB
easat-5885	231	9	audit	audit	NOUN
easat-5885	231	10	reports	report	NOUN
easat-5885	231	11	with	with	ADP
easat-5885	231	12	visually	visually	ADV
easat-5885	231	13	clear	clear	ADJ
easat-5885	231	14	and	and	CCONJ
easat-5885	231	15	understandable	understandable	ADJ
easat-5885	231	16	data	datum	NOUN
easat-5885	231	17	,	,	PUNCT
easat-5885	231	18	helping	help	VERB
easat-5885	231	19	managers	manager	NOUN
easat-5885	231	20	or	or	CCONJ
easat-5885	231	21	the	the	DET
easat-5885	231	22	board	board	NOUN
easat-5885	231	23	of	of	ADP
easat-5885	231	24	directors	director	NOUN
easat-5885	231	25	make	make	VERB
easat-5885	231	26	quick	quick	ADJ
easat-5885	231	27	and	and	CCONJ
easat-5885	231	28	accurate	accurate	ADJ
easat-5885	231	29	decisions	decision	NOUN
easat-5885	231	30	.	.	PUNCT
easat-5885	232	1	it	it	PRON
easat-5885	232	2	systems	system	NOUN
easat-5885	232	3	help	help	VERB
easat-5885	232	4	ensure	ensure	VERB
easat-5885	232	5	that	that	SCONJ
easat-5885	232	6	audit	audit	NOUN
easat-5885	232	7	data	datum	NOUN
easat-5885	232	8	is	be	AUX
easat-5885	232	9	protected	protect	VERB
easat-5885	232	10	and	and	CCONJ
easat-5885	232	11	secure	secure	ADJ
easat-5885	232	12	,	,	PUNCT
easat-5885	232	13	minimizing	minimize	VERB
easat-5885	232	14	the	the	DET
easat-5885	232	15	risk	risk	NOUN
easat-5885	232	16	of	of	ADP
easat-5885	232	17	loss	loss	NOUN
easat-5885	232	18	or	or	CCONJ
easat-5885	232	19	attack	attack	NOUN
easat-5885	232	20	.	.	PUNCT
easat-5885	233	1	encryption	encryption	NOUN
easat-5885	233	2	technologies	technology	NOUN
easat-5885	233	3	,	,	PUNCT
easat-5885	233	4	multi	multi	ADJ
easat-5885	233	5	-	-	ADJ
easat-5885	233	6	layer	layer	ADJ
easat-5885	233	7	security	security	NOUN
easat-5885	233	8	,	,	PUNCT
easat-5885	233	9	and	and	CCONJ
easat-5885	233	10	robust	robust	ADJ
easat-5885	233	11	authentication	authentication	NOUN
easat-5885	233	12	systems	system	NOUN
easat-5885	233	13	protect	protect	VERB
easat-5885	233	14	information	information	NOUN
easat-5885	233	15	and	and	CCONJ
easat-5885	233	16	prevent	prevent	VERB
easat-5885	233	17	unauthorized	unauthorized	ADJ
easat-5885	233	18	access	access	NOUN
easat-5885	233	19	.	.	PUNCT
easat-5885	234	1	information	information	NOUN
easat-5885	234	2	technology	technology	NOUN
easat-5885	234	3	has	have	AUX
easat-5885	234	4	become	become	VERB
easat-5885	234	5	and	and	CCONJ
easat-5885	234	6	continues	continue	VERB
easat-5885	234	7	to	to	PART
easat-5885	234	8	be	be	AUX
easat-5885	234	9	a	a	DET
easat-5885	234	10	crucial	crucial	ADJ
easat-5885	234	11	factor	factor	NOUN
easat-5885	234	12	in	in	ADP
easat-5885	234	13	improving	improve	VERB
easat-5885	234	14	the	the	DET
easat-5885	234	15	effectiveness	effectiveness	NOUN
easat-5885	234	16	of	of	ADP
easat-5885	234	17	internal	internal	ADJ
easat-5885	234	18	auditing	auditing	NOUN
easat-5885	234	19	.	.	PUNCT
easat-5885	235	1	from	from	ADP
easat-5885	235	2	automating	automate	VERB
easat-5885	235	3	processes	process	NOUN
easat-5885	235	4	and	and	CCONJ
easat-5885	235	5	quickly	quickly	ADV
easat-5885	235	6	analyzing	analyze	VERB
easat-5885	235	7	data	datum	NOUN
easat-5885	235	8	to	to	ADP
easat-5885	235	9	detecting	detect	VERB
easat-5885	235	10	fraud	fraud	NOUN
easat-5885	235	11	and	and	CCONJ
easat-5885	235	12	securing	secure	VERB
easat-5885	235	13	information	information	NOUN
easat-5885	235	14	,	,	PUNCT
easat-5885	235	15	it	it	PRON
easat-5885	235	16	not	not	PART
easat-5885	235	17	only	only	ADV
easat-5885	235	18	helps	help	VERB
easat-5885	235	19	increase	increase	VERB
easat-5885	235	20	work	work	NOUN
easat-5885	235	21	efficiency	efficiency	NOUN
easat-5885	235	22	but	but	CCONJ
easat-5885	235	23	also	also	ADV
easat-5885	235	24	ensures	ensure	VERB
easat-5885	235	25	transparency	transparency	NOUN
easat-5885	235	26	,	,	PUNCT
easat-5885	235	27	accuracy	accuracy	NOUN
easat-5885	235	28	,	,	PUNCT
easat-5885	235	29	and	and	CCONJ
easat-5885	235	30	safety	safety	NOUN
easat-5885	235	31	for	for	ADP
easat-5885	235	32	the	the	DET
easat-5885	235	33	entire	entire	ADJ
easat-5885	235	34	internal	internal	ADJ
easat-5885	235	35	audit	audit	NOUN
easat-5885	235	36	process	process	NOUN
easat-5885	235	37	.	.	PUNCT
easat-5885	236	1	secondly	secondly	ADV
easat-5885	236	2	,	,	PUNCT
easat-5885	236	3	businesses	business	NOUN
easat-5885	236	4	need	need	VERB
easat-5885	236	5	to	to	PART
easat-5885	236	6	focus	focus	VERB
easat-5885	236	7	on	on	ADP
easat-5885	236	8	the	the	DET
easat-5885	236	9	professional	professional	ADJ
easat-5885	236	10	development	development	NOUN
easat-5885	236	11	and	and	CCONJ
easat-5885	236	12	continuous	continuous	ADJ
easat-5885	236	13	training	training	NOUN
easat-5885	236	14	of	of	ADP
easat-5885	236	15	employees	employee	NOUN
easat-5885	236	16	to	to	PART
easat-5885	236	17	enhance	enhance	VERB
easat-5885	236	18	internal	internal	ADJ
easat-5885	236	19	audit	audit	NOUN
easat-5885	236	20	capabilities	capability	NOUN
easat-5885	236	21	.	.	PUNCT
easat-5885	237	1	auditors	auditor	NOUN
easat-5885	237	2	equipped	equip	VERB
easat-5885	237	3	with	with	ADP
easat-5885	237	4	new	new	ADJ
easat-5885	237	5	skills	skill	NOUN
easat-5885	237	6	and	and	CCONJ
easat-5885	237	7	in	in	ADP
easat-5885	237	8	-	-	PUNCT
easat-5885	237	9	depth	depth	NOUN
easat-5885	237	10	knowledge	knowledge	NOUN
easat-5885	237	11	of	of	ADP
easat-5885	237	12	processes	process	NOUN
easat-5885	237	13	,	,	PUNCT
easat-5885	237	14	technologies	technology	NOUN
easat-5885	237	15	,	,	PUNCT
easat-5885	237	16	and	and	CCONJ
easat-5885	237	17	audit	audit	NOUN
easat-5885	237	18	methods	method	NOUN
easat-5885	237	19	will	will	AUX
easat-5885	237	20	be	be	AUX
easat-5885	237	21	able	able	ADJ
easat-5885	237	22	to	to	PART
easat-5885	237	23	carry	carry	VERB
easat-5885	237	24	out	out	ADP
easat-5885	237	25	audits	audits	NOUN
easat-5885	237	26	more	more	ADV
easat-5885	237	27	effectively	effectively	ADV
easat-5885	237	28	.	.	PUNCT
easat-5885	238	1	organizational	organizational	ADJ
easat-5885	238	2	culture	culture	NOUN
easat-5885	238	3	,	,	PUNCT
easat-5885	238	4	with	with	ADP
easat-5885	238	5	clear	clear	ADJ
easat-5885	238	6	ethical	ethical	ADJ
easat-5885	238	7	standards	standard	NOUN
easat-5885	238	8	,	,	PUNCT
easat-5885	238	9	will	will	AUX
easat-5885	238	10	ensure	ensure	VERB
easat-5885	238	11	that	that	SCONJ
easat-5885	238	12	auditors	auditor	NOUN
easat-5885	238	13	act	act	VERB
easat-5885	238	14	with	with	ADP
easat-5885	238	15	high	high	ADJ
easat-5885	238	16	integrity	integrity	NOUN
easat-5885	238	17	,	,	PUNCT
easat-5885	238	18	work	work	VERB
easat-5885	238	19	objectively	objectively	ADV
easat-5885	238	20	,	,	PUNCT
easat-5885	238	21	and	and	CCONJ
easat-5885	238	22	are	be	AUX
easat-5885	238	23	not	not	PART
easat-5885	238	24	influenced	influence	VERB
easat-5885	238	25	by	by	ADP
easat-5885	238	26	external	external	ADJ
easat-5885	238	27	factors	factor	NOUN
easat-5885	238	28	.	.	PUNCT
easat-5885	239	1	integrity	integrity	NOUN
easat-5885	239	2	in	in	ADP
easat-5885	239	3	the	the	DET
easat-5885	239	4	auditing	auditing	NOUN
easat-5885	239	5	process	process	NOUN
easat-5885	239	6	is	be	AUX
easat-5885	239	7	crucial	crucial	ADJ
easat-5885	239	8	to	to	ADP
easat-5885	239	9	maintaining	maintain	VERB
easat-5885	239	10	the	the	DET
easat-5885	239	11	credibility	credibility	NOUN
easat-5885	239	12	and	and	CCONJ
easat-5885	239	13	reliability	reliability	NOUN
easat-5885	239	14	of	of	ADP
easat-5885	239	15	audit	audit	NOUN
easat-5885	239	16	results	result	NOUN
easat-5885	239	17	.	.	PUNCT
easat-5885	240	1	2900	2900	NUM
easat-5885	240	2	edelweiss	edelweiss	PROPN
easat-5885	240	3	applied	apply	VERB
easat-5885	240	4	science	science	NOUN
easat-5885	240	5	and	and	CCONJ
easat-5885	240	6	technology	technology	NOUN
easat-5885	240	7	issn	issn	PROPN
easat-5885	240	8	:	:	PUNCT
easat-5885	240	9	2576	2576	NUM
easat-5885	240	10	-	-	SYM
easat-5885	240	11	8484	8484	NUM
easat-5885	240	12	vol	vol	NOUN
easat-5885	240	13	.	.	PROPN
easat-5885	241	1	9	9	NUM
easat-5885	241	2	,	,	PUNCT
easat-5885	241	3	no	no	INTJ
easat-5885	241	4	.	.	NOUN
easat-5885	242	1	3	3	NUM
easat-5885	242	2	:	:	PUNCT
easat-5885	242	3	2891	2891	NUM
easat-5885	242	4	-	-	SYM
easat-5885	242	5	2901	2901	NUM
easat-5885	242	6	,	,	PUNCT
easat-5885	242	7	2025	2025	NUM
easat-5885	242	8	doi	doi	NOUN
easat-5885	242	9	:	:	PUNCT
easat-5885	242	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	242	11	©	©	PROPN
easat-5885	242	12	2025	2025	NUM
easat-5885	242	13	by	by	ADP
easat-5885	242	14	the	the	DET
easat-5885	242	15	authors	author	NOUN
easat-5885	242	16	;	;	PUNCT
easat-5885	242	17	licensee	licensee	PROPN
easat-5885	242	18	learning	learn	VERB
easat-5885	242	19	gate	gate	VERB
easat-5885	242	20	organizational	organizational	ADJ
easat-5885	242	21	culture	culture	NOUN
easat-5885	242	22	directly	directly	ADV
easat-5885	242	23	impacts	impact	VERB
easat-5885	242	24	employees	employee	NOUN
easat-5885	242	25	'	'	PART
easat-5885	242	26	perceptions	perception	NOUN
easat-5885	242	27	of	of	ADP
easat-5885	242	28	the	the	DET
easat-5885	242	29	importance	importance	NOUN
easat-5885	242	30	of	of	ADP
easat-5885	242	31	internal	internal	ADJ
easat-5885	242	32	control	control	NOUN
easat-5885	242	33	.	.	PUNCT
easat-5885	243	1	when	when	SCONJ
easat-5885	243	2	employees	employee	NOUN
easat-5885	243	3	within	within	ADP
easat-5885	243	4	the	the	DET
easat-5885	243	5	organization	organization	NOUN
easat-5885	243	6	understand	understand	VERB
easat-5885	243	7	and	and	CCONJ
easat-5885	243	8	share	share	VERB
easat-5885	243	9	the	the	DET
easat-5885	243	10	values	value	NOUN
easat-5885	243	11	of	of	ADP
easat-5885	243	12	internal	internal	ADJ
easat-5885	243	13	control	control	NOUN
easat-5885	243	14	,	,	PUNCT
easat-5885	243	15	they	they	PRON
easat-5885	243	16	will	will	AUX
easat-5885	243	17	better	well	ADV
easat-5885	243	18	adhere	adhere	VERB
easat-5885	243	19	to	to	ADP
easat-5885	243	20	audit	audit	NOUN
easat-5885	243	21	processes	process	NOUN
easat-5885	243	22	and	and	CCONJ
easat-5885	243	23	take	take	VERB
easat-5885	243	24	proactive	proactive	ADJ
easat-5885	243	25	steps	step	NOUN
easat-5885	243	26	to	to	PART
easat-5885	243	27	mitigate	mitigate	VERB
easat-5885	243	28	risks	risk	NOUN
easat-5885	243	29	.	.	PUNCT
easat-5885	244	1	an	an	DET
easat-5885	244	2	organizational	organizational	ADJ
easat-5885	244	3	culture	culture	NOUN
easat-5885	244	4	that	that	PRON
easat-5885	244	5	encourages	encourage	VERB
easat-5885	244	6	accountability	accountability	NOUN
easat-5885	244	7	and	and	CCONJ
easat-5885	244	8	provides	provide	VERB
easat-5885	244	9	positive	positive	ADJ
easat-5885	244	10	feedback	feedback	NOUN
easat-5885	244	11	will	will	AUX
easat-5885	244	12	help	help	VERB
easat-5885	244	13	auditors	auditor	NOUN
easat-5885	244	14	assess	assess	VERB
easat-5885	244	15	the	the	DET
easat-5885	244	16	effectiveness	effectiveness	NOUN
easat-5885	244	17	of	of	ADP
easat-5885	244	18	audit	audit	NOUN
easat-5885	244	19	processes	process	NOUN
easat-5885	244	20	and	and	CCONJ
easat-5885	244	21	assist	assist	VERB
easat-5885	244	22	departments	department	NOUN
easat-5885	244	23	in	in	ADP
easat-5885	244	24	improving	improve	VERB
easat-5885	244	25	control	control	NOUN
easat-5885	244	26	systems	system	NOUN
easat-5885	244	27	.	.	PUNCT
easat-5885	245	1	when	when	SCONJ
easat-5885	245	2	everyone	everyone	PRON
easat-5885	245	3	feels	feel	VERB
easat-5885	245	4	responsible	responsible	ADJ
easat-5885	245	5	for	for	ADP
easat-5885	245	6	their	their	PRON
easat-5885	245	7	work	work	NOUN
easat-5885	245	8	outcomes	outcome	NOUN
easat-5885	245	9	and	and	CCONJ
easat-5885	245	10	is	be	AUX
easat-5885	245	11	not	not	PART
easat-5885	245	12	afraid	afraid	ADJ
easat-5885	245	13	of	of	ADP
easat-5885	245	14	criticism	criticism	NOUN
easat-5885	245	15	,	,	PUNCT
easat-5885	245	16	they	they	PRON
easat-5885	245	17	will	will	AUX
easat-5885	245	18	actively	actively	ADV
easat-5885	245	19	implement	implement	VERB
easat-5885	245	20	procedures	procedure	NOUN
easat-5885	245	21	and	and	CCONJ
easat-5885	245	22	work	work	VERB
easat-5885	245	23	more	more	ADV
easat-5885	245	24	transparently	transparently	ADV
easat-5885	245	25	.	.	PUNCT
easat-5885	246	1	an	an	DET
easat-5885	246	2	organizational	organizational	ADJ
easat-5885	246	3	culture	culture	NOUN
easat-5885	246	4	that	that	PRON
easat-5885	246	5	values	value	VERB
easat-5885	246	6	innovation	innovation	NOUN
easat-5885	246	7	and	and	CCONJ
easat-5885	246	8	continuous	continuous	ADJ
easat-5885	246	9	improvement	improvement	NOUN
easat-5885	246	10	will	will	AUX
easat-5885	246	11	help	help	VERB
easat-5885	246	12	internal	internal	ADJ
easat-5885	246	13	auditing	auditing	NOUN
easat-5885	246	14	identify	identify	VERB
easat-5885	246	15	opportunities	opportunity	NOUN
easat-5885	246	16	to	to	PART
easat-5885	246	17	enhance	enhance	VERB
easat-5885	246	18	the	the	DET
easat-5885	246	19	efficiency	efficiency	NOUN
easat-5885	246	20	of	of	ADP
easat-5885	246	21	audit	audit	NOUN
easat-5885	246	22	processes	process	NOUN
easat-5885	246	23	.	.	PUNCT
easat-5885	247	1	this	this	DET
easat-5885	247	2	innovation	innovation	NOUN
easat-5885	247	3	may	may	AUX
easat-5885	247	4	involve	involve	VERB
easat-5885	247	5	the	the	DET
easat-5885	247	6	adoption	adoption	NOUN
easat-5885	247	7	of	of	ADP
easat-5885	247	8	new	new	ADJ
easat-5885	247	9	technologies	technology	NOUN
easat-5885	247	10	in	in	ADP
easat-5885	247	11	auditing	auditing	NOUN
easat-5885	247	12	or	or	CCONJ
easat-5885	247	13	improvements	improvement	NOUN
easat-5885	247	14	to	to	PART
easat-5885	247	15	work	work	NOUN
easat-5885	247	16	processes	process	NOUN
easat-5885	247	17	and	and	CCONJ
easat-5885	247	18	regulations	regulation	NOUN
easat-5885	247	19	within	within	ADP
easat-5885	247	20	the	the	DET
easat-5885	247	21	organization	organization	NOUN
easat-5885	247	22	.	.	PUNCT
easat-5885	248	1	organizational	organizational	ADJ
easat-5885	248	2	culture	culture	NOUN
easat-5885	248	3	plays	play	VERB
easat-5885	248	4	a	a	DET
easat-5885	248	5	vital	vital	ADJ
easat-5885	248	6	role	role	NOUN
easat-5885	248	7	in	in	ADP
easat-5885	248	8	improving	improve	VERB
easat-5885	248	9	internal	internal	ADJ
easat-5885	248	10	audit	audit	NOUN
easat-5885	248	11	effectiveness	effectiveness	NOUN
easat-5885	248	12	.	.	PUNCT
easat-5885	249	1	when	when	SCONJ
easat-5885	249	2	an	an	DET
easat-5885	249	3	organization	organization	NOUN
easat-5885	249	4	has	have	VERB
easat-5885	249	5	a	a	DET
easat-5885	249	6	strong	strong	ADJ
easat-5885	249	7	culture	culture	NOUN
easat-5885	249	8	of	of	ADP
easat-5885	249	9	compliance	compliance	NOUN
easat-5885	249	10	,	,	PUNCT
easat-5885	249	11	transparency	transparency	NOUN
easat-5885	249	12	,	,	PUNCT
easat-5885	249	13	ethics	ethic	NOUN
easat-5885	249	14	,	,	PUNCT
easat-5885	249	15	and	and	CCONJ
easat-5885	249	16	collaboration	collaboration	NOUN
easat-5885	249	17	,	,	PUNCT
easat-5885	249	18	the	the	DET
easat-5885	249	19	auditing	auditing	NOUN
easat-5885	249	20	process	process	NOUN
easat-5885	249	21	will	will	AUX
easat-5885	249	22	run	run	VERB
easat-5885	249	23	smoothly	smoothly	ADV
easat-5885	249	24	,	,	PUNCT
easat-5885	249	25	helping	help	VERB
easat-5885	249	26	the	the	DET
easat-5885	249	27	organization	organization	NOUN
easat-5885	249	28	maintain	maintain	VERB
easat-5885	249	29	control	control	NOUN
easat-5885	249	30	,	,	PUNCT
easat-5885	249	31	reduce	reduce	VERB
easat-5885	249	32	risks	risk	NOUN
easat-5885	249	33	,	,	PUNCT
easat-5885	249	34	and	and	CCONJ
easat-5885	249	35	improve	improve	VERB
easat-5885	249	36	operational	operational	ADJ
easat-5885	249	37	performance	performance	NOUN
easat-5885	249	38	.	.	PUNCT
easat-5885	250	1	factors	factor	NOUN
easat-5885	250	2	such	such	ADJ
easat-5885	250	3	as	as	ADP
easat-5885	250	4	leadership	leadership	NOUN
easat-5885	250	5	support	support	NOUN
easat-5885	250	6	,	,	PUNCT
easat-5885	250	7	employee	employee	NOUN
easat-5885	250	8	involvement	involvement	NOUN
easat-5885	250	9	,	,	PUNCT
easat-5885	250	10	and	and	CCONJ
easat-5885	250	11	continuous	continuous	ADJ
easat-5885	250	12	process	process	NOUN
easat-5885	250	13	improvements	improvement	NOUN
easat-5885	250	14	all	all	PRON
easat-5885	250	15	contribute	contribute	VERB
easat-5885	250	16	to	to	ADP
easat-5885	250	17	the	the	DET
easat-5885	250	18	success	success	NOUN
easat-5885	250	19	of	of	ADP
easat-5885	250	20	internal	internal	ADJ
easat-5885	250	21	auditing	auditing	NOUN
easat-5885	250	22	within	within	ADP
easat-5885	250	23	an	an	DET
easat-5885	250	24	organization	organization	NOUN
easat-5885	250	25	.	.	PUNCT
easat-5885	251	1	transparency	transparency	NOUN
easat-5885	251	2	:	:	PUNCT
easat-5885	251	3	the	the	DET
easat-5885	251	4	authors	author	NOUN
easat-5885	251	5	confirm	confirm	VERB
easat-5885	251	6	that	that	SCONJ
easat-5885	251	7	the	the	DET
easat-5885	251	8	manuscript	manuscript	NOUN
easat-5885	251	9	is	be	AUX
easat-5885	251	10	an	an	DET
easat-5885	251	11	honest	honest	ADJ
easat-5885	251	12	,	,	PUNCT
easat-5885	251	13	accurate	accurate	ADJ
easat-5885	251	14	,	,	PUNCT
easat-5885	251	15	and	and	CCONJ
easat-5885	251	16	transparent	transparent	ADJ
easat-5885	251	17	account	account	NOUN
easat-5885	251	18	of	of	ADP
easat-5885	251	19	the	the	DET
easat-5885	251	20	study	study	NOUN
easat-5885	251	21	;	;	PUNCT
easat-5885	251	22	that	that	SCONJ
easat-5885	251	23	no	no	DET
easat-5885	251	24	vital	vital	ADJ
easat-5885	251	25	features	feature	NOUN
easat-5885	251	26	of	of	ADP
easat-5885	251	27	the	the	DET
easat-5885	251	28	study	study	NOUN
easat-5885	251	29	have	have	AUX
easat-5885	251	30	been	be	AUX
easat-5885	251	31	omitted	omit	VERB
easat-5885	251	32	;	;	PUNCT
easat-5885	251	33	and	and	CCONJ
easat-5885	251	34	that	that	SCONJ
easat-5885	251	35	any	any	DET
easat-5885	251	36	discrepancies	discrepancy	NOUN
easat-5885	251	37	from	from	ADP
easat-5885	251	38	the	the	DET
easat-5885	251	39	study	study	NOUN
easat-5885	251	40	as	as	SCONJ
easat-5885	251	41	planned	plan	VERB
easat-5885	251	42	have	have	AUX
easat-5885	251	43	been	be	AUX
easat-5885	251	44	explained	explain	VERB
easat-5885	251	45	.	.	PUNCT
easat-5885	252	1	this	this	DET
easat-5885	252	2	study	study	NOUN
easat-5885	252	3	followed	follow	VERB
easat-5885	252	4	all	all	DET
easat-5885	252	5	ethical	ethical	ADJ
easat-5885	252	6	practices	practice	NOUN
easat-5885	252	7	during	during	ADP
easat-5885	252	8	writing	writing	NOUN
easat-5885	252	9	.	.	PUNCT
easat-5885	253	1	acknowledgement	acknowledgement	NOUN
easat-5885	253	2	:	:	PUNCT
easat-5885	253	3	the	the	DET
easat-5885	253	4	authors	author	NOUN
easat-5885	253	5	would	would	AUX
easat-5885	253	6	like	like	VERB
easat-5885	253	7	to	to	PART
easat-5885	253	8	thank	thank	VERB
easat-5885	253	9	hanoi	hanoi	PROPN
easat-5885	253	10	university	university	PROPN
easat-5885	253	11	of	of	ADP
easat-5885	253	12	industry	industry	NOUN
easat-5885	253	13	,	,	PUNCT
easat-5885	253	14	vietnam	vietnam	PROPN
easat-5885	253	15	;	;	PUNCT
easat-5885	253	16	university	university	NOUN
easat-5885	253	17	of	of	ADP
easat-5885	253	18	labour	labour	PROPN
easat-5885	253	19	and	and	CCONJ
easat-5885	253	20	social	social	ADJ
easat-5885	253	21	affairs	affair	NOUN
easat-5885	253	22	,	,	PUNCT
easat-5885	253	23	vietnam	vietnam	PROPN
easat-5885	253	24	;	;	PUNCT
easat-5885	253	25	hanoi	hanoi	PROPN
easat-5885	253	26	university	university	PROPN
easat-5885	253	27	of	of	ADP
easat-5885	253	28	business	business	NOUN
easat-5885	253	29	and	and	CCONJ
easat-5885	253	30	technology	technology	NOUN
easat-5885	253	31	,	,	PUNCT
easat-5885	253	32	vietnam	vietnam	PROPN
easat-5885	253	33	;	;	PUNCT
easat-5885	253	34	vinh	vinh	PROPN
easat-5885	253	35	university	university	PROPN
easat-5885	253	36	,	,	PUNCT
easat-5885	253	37	nghe	nghe	PROPN
easat-5885	253	38	an	an	X
easat-5885	253	39	,	,	PUNCT
easat-5885	253	40	vietnam	vietnam	PROPN
easat-5885	253	41	and	and	CCONJ
easat-5885	253	42	other	other	ADJ
easat-5885	253	43	researchers	researcher	NOUN
easat-5885	253	44	and	and	CCONJ
easat-5885	253	45	reviewers	reviewer	NOUN
easat-5885	253	46	who	who	PRON
easat-5885	253	47	supported	support	VERB
easat-5885	253	48	us	we	PRON
easat-5885	253	49	during	during	ADP
easat-5885	253	50	the	the	DET
easat-5885	253	51	study	study	NOUN
easat-5885	253	52	time	time	NOUN
easat-5885	253	53	.	.	PUNCT
easat-5885	254	1	copyright	copyright	NOUN
easat-5885	254	2	:	:	PUNCT
easat-5885	254	3	©	©	PROPN
easat-5885	254	4	2025	2025	NUM
easat-5885	254	5	by	by	ADP
easat-5885	254	6	the	the	DET
easat-5885	254	7	authors	author	NOUN
easat-5885	254	8	.	.	PUNCT
easat-5885	255	1	this	this	DET
easat-5885	255	2	open	open	ADJ
easat-5885	255	3	-	-	PUNCT
easat-5885	255	4	access	access	NOUN
easat-5885	255	5	article	article	NOUN
easat-5885	255	6	is	be	AUX
easat-5885	255	7	distributed	distribute	VERB
easat-5885	255	8	under	under	ADP
easat-5885	255	9	the	the	DET
easat-5885	255	10	terms	term	NOUN
easat-5885	255	11	and	and	CCONJ
easat-5885	255	12	conditions	condition	NOUN
easat-5885	255	13	of	of	ADP
easat-5885	255	14	the	the	DET
easat-5885	255	15	creative	creative	ADJ
easat-5885	255	16	commons	common	NOUN
easat-5885	255	17	attribution	attribution	NOUN
easat-5885	255	18	(	(	PUNCT
easat-5885	255	19	cc	cc	NOUN
easat-5885	255	20	by	by	ADP
easat-5885	255	21	)	)	PUNCT
easat-5885	255	22	license	license	NOUN
easat-5885	255	23	(	(	PUNCT
easat-5885	255	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5885	255	25	)	)	PUNCT
easat-5885	255	26	.	.	PUNCT
easat-5885	256	1	references	reference	NOUN
easat-5885	256	2	[	[	X
easat-5885	256	3	1	1	NUM
easat-5885	256	4	]	]	PUNCT
easat-5885	256	5	a.	a.	NOUN
easat-5885	256	6	loft	loft	PROPN
easat-5885	256	7	,	,	PUNCT
easat-5885	256	8	c.	c.	PROPN
easat-5885	256	9	humphrey	humphrey	PROPN
easat-5885	256	10	,	,	PUNCT
easat-5885	256	11	and	and	CCONJ
easat-5885	256	12	s.	s.	PROPN
easat-5885	256	13	turley	turley	PROPN
easat-5885	256	14	,	,	PUNCT
easat-5885	256	15	"	"	PUNCT
easat-5885	256	16	in	in	ADP
easat-5885	256	17	pursuit	pursuit	NOUN
easat-5885	256	18	of	of	ADP
easat-5885	256	19	global	global	ADJ
easat-5885	256	20	regulation	regulation	NOUN
easat-5885	256	21	:	:	PUNCT
easat-5885	256	22	changing	change	VERB
easat-5885	256	23	governance	governance	NOUN
easat-5885	256	24	and	and	CCONJ
easat-5885	256	25	accountability	accountability	NOUN
easat-5885	256	26	structures	structure	NOUN
easat-5885	256	27	at	at	ADP
easat-5885	256	28	the	the	DET
easat-5885	256	29	international	international	PROPN
easat-5885	256	30	federation	federation	PROPN
easat-5885	256	31	of	of	ADP
easat-5885	256	32	accountants	accountant	NOUN
easat-5885	256	33	(	(	PUNCT
easat-5885	256	34	ifac	ifac	NOUN
easat-5885	256	35	)	)	PUNCT
easat-5885	256	36	,	,	PUNCT
easat-5885	256	37	"	"	PUNCT
easat-5885	256	38	accounting	accounting	NOUN
easat-5885	256	39	,	,	PUNCT
easat-5885	256	40	auditing	auditing	NOUN
easat-5885	256	41	&	&	CCONJ
easat-5885	256	42	accountability	accountability	NOUN
easat-5885	256	43	journal	journal	NOUN
easat-5885	256	44	,	,	PUNCT
easat-5885	256	45	vol	vol	NOUN
easat-5885	256	46	.	.	PROPN
easat-5885	256	47	19	19	NUM
easat-5885	256	48	,	,	PUNCT
easat-5885	256	49	no	no	INTJ
easat-5885	256	50	.	.	NOUN
easat-5885	256	51	3	3	NUM
easat-5885	256	52	,	,	PUNCT
easat-5885	256	53	pp	pp	ADJ
easat-5885	256	54	.	.	PUNCT
easat-5885	257	1	428	428	NUM
easat-5885	257	2	-	-	SYM
easat-5885	257	3	451	451	NUM
easat-5885	257	4	,	,	PUNCT
easat-5885	257	5	2006	2006	NUM
easat-5885	257	6	.	.	PUNCT
easat-5885	258	1	[	[	X
easat-5885	258	2	2	2	X
easat-5885	258	3	]	]	X
easat-5885	258	4	d.	d.	PROPN
easat-5885	258	5	t.	t.	PROPN
easat-5885	258	6	mạnh	mạnh	PROPN
easat-5885	258	7	and	and	CCONJ
easat-5885	258	8	q.	q.	PROPN
easat-5885	258	9	n.	n.	PROPN
easat-5885	258	10	thị	thị	PROPN
easat-5885	258	11	,	,	PUNCT
easat-5885	258	12	"	"	PUNCT
easat-5885	258	13	application	application	NOUN
easat-5885	258	14	of	of	ADP
easat-5885	258	15	information	information	NOUN
easat-5885	258	16	technology	technology	NOUN
easat-5885	258	17	in	in	ADP
easat-5885	258	18	internal	internal	ADJ
easat-5885	258	19	audit	audit	NOUN
easat-5885	258	20	at	at	ADP
easat-5885	258	21	joint	joint	ADJ
easat-5885	258	22	stock	stock	NOUN
easat-5885	258	23	enterprises	enterprise	NOUN
easat-5885	258	24	in	in	ADP
easat-5885	258	25	hanoi	hanoi	PROPN
easat-5885	258	26	city	city	NOUN
easat-5885	258	27	,	,	PUNCT
easat-5885	258	28	"	"	PUNCT
easat-5885	258	29	economic	economic	ADJ
easat-5885	258	30	and	and	CCONJ
easat-5885	258	31	development	development	NOUN
easat-5885	258	32	magazine	magazine	PROPN
easat-5885	258	33	online	online	PROPN
easat-5885	258	34	management	management	NOUN
easat-5885	258	35	system	system	NOUN
easat-5885	258	36	,	,	PUNCT
easat-5885	258	37	no	no	INTJ
easat-5885	258	38	.	.	NOUN
easat-5885	258	39	308	308	NUM
easat-5885	258	40	,	,	PUNCT
easat-5885	258	41	pp	pp	ADJ
easat-5885	258	42	.	.	PUNCT
easat-5885	259	1	72	72	NUM
easat-5885	259	2	-	-	SYM
easat-5885	259	3	81	81	NUM
easat-5885	259	4	,	,	PUNCT
easat-5885	259	5	2023	2023	NUM
easat-5885	259	6	.	.	PUNCT
easat-5885	260	1	[	[	X
easat-5885	260	2	3	3	X
easat-5885	260	3	]	]	X
easat-5885	260	4	h.	h.	PROPN
easat-5885	260	5	m.	m.	PROPN
easat-5885	260	6	alqudah	alqudah	PROPN
easat-5885	260	7	,	,	PUNCT
easat-5885	260	8	n.	n.	PROPN
easat-5885	260	9	a.	a.	NOUN
easat-5885	260	10	amran	amran	PROPN
easat-5885	260	11	,	,	PUNCT
easat-5885	260	12	and	and	CCONJ
easat-5885	260	13	h.	h.	PROPN
easat-5885	260	14	hassan	hassan	PROPN
easat-5885	260	15	,	,	PUNCT
easat-5885	260	16	"	"	PUNCT
easat-5885	260	17	extrinsic	extrinsic	ADJ
easat-5885	260	18	factors	factor	NOUN
easat-5885	260	19	influencing	influence	VERB
easat-5885	260	20	internal	internal	ADJ
easat-5885	260	21	auditors	auditor	NOUN
easat-5885	260	22	'	'	PART
easat-5885	260	23	effectiveness	effectiveness	NOUN
easat-5885	260	24	in	in	ADP
easat-5885	260	25	jordanian	jordanian	ADJ
easat-5885	260	26	public	public	ADJ
easat-5885	260	27	sector	sector	NOUN
easat-5885	260	28	,	,	PUNCT
easat-5885	260	29	"	"	PUNCT
easat-5885	260	30	rev	rev	X
easat-5885	260	31	.	.	PROPN
easat-5885	260	32	eur	eur	PROPN
easat-5885	260	33	.	.	PUNCT
easat-5885	260	34	stud	stud	PROPN
easat-5885	260	35	.	.	PUNCT
easat-5885	261	1	,	,	PUNCT
easat-5885	261	2	vol	vol	NOUN
easat-5885	261	3	.	.	PROPN
easat-5885	261	4	11	11	NUM
easat-5885	261	5	,	,	PUNCT
easat-5885	261	6	p.	p.	NOUN
easat-5885	261	7	67	67	NUM
easat-5885	261	8	,	,	PUNCT
easat-5885	261	9	2019	2019	NUM
easat-5885	261	10	.	.	PUNCT
easat-5885	262	1	https://doi.org/10.5539/res.v11n2p67	https://doi.org/10.5539/res.v11n2p67	PROPN
easat-5885	263	1	[	[	X
easat-5885	263	2	4	4	NUM
easat-5885	263	3	]	]	PUNCT
easat-5885	263	4	k.	k.	PROPN
easat-5885	263	5	nawaiseh	nawaiseh	PROPN
easat-5885	263	6	,	,	PUNCT
easat-5885	263	7	m.	m.	PROPN
easat-5885	263	8	abd	abd	PROPN
easat-5885	263	9	-	-	PUNCT
easat-5885	263	10	alkareem	alkareem	PROPN
easat-5885	263	11	,	,	PUNCT
easat-5885	263	12	h.	h.	PROPN
easat-5885	263	13	a.	a.	PROPN
easat-5885	263	14	alawamleh	alawamleh	PROPN
easat-5885	263	15	,	,	PUNCT
easat-5885	263	16	k.	k.	PROPN
easat-5885	263	17	m.	m.	PROPN
easat-5885	263	18	abbas	abbas	PROPN
easat-5885	263	19	,	,	PUNCT
easat-5885	263	20	and	and	CCONJ
easat-5885	263	21	t.	t.	PROPN
easat-5885	263	22	g.	g.	PROPN
easat-5885	263	23	a.	a.	PROPN
easat-5885	263	24	orabi	orabi	PROPN
easat-5885	263	25	,	,	PUNCT
easat-5885	263	26	"	"	PUNCT
easat-5885	263	27	dimensions	dimension	NOUN
easat-5885	263	28	of	of	ADP
easat-5885	263	29	corporate	corporate	ADJ
easat-5885	263	30	governance	governance	NOUN
easat-5885	263	31	and	and	CCONJ
easat-5885	263	32	organizational	organizational	ADJ
easat-5885	263	33	learning	learning	NOUN
easat-5885	263	34	:	:	PUNCT
easat-5885	263	35	an	an	DET
easat-5885	263	36	empirical	empirical	ADJ
easat-5885	263	37	study	study	NOUN
easat-5885	263	38	,	,	PUNCT
easat-5885	263	39	"	"	PUNCT
easat-5885	263	40	journal	journal	NOUN
easat-5885	263	41	of	of	ADP
easat-5885	263	42	management	management	NOUN
easat-5885	263	43	information	information	NOUN
easat-5885	263	44	and	and	CCONJ
easat-5885	263	45	decision	decision	NOUN
easat-5885	263	46	sciences	science	NOUN
easat-5885	263	47	,	,	PUNCT
easat-5885	263	48	vol	vol	NOUN
easat-5885	263	49	.	.	PROPN
easat-5885	263	50	24	24	NUM
easat-5885	263	51	,	,	PUNCT
easat-5885	263	52	no	no	INTJ
easat-5885	263	53	.	.	NOUN
easat-5885	263	54	5	5	NUM
easat-5885	263	55	,	,	PUNCT
easat-5885	263	56	pp	pp	ADJ
easat-5885	263	57	.	.	PUNCT
easat-5885	264	1	1	1	NUM
easat-5885	264	2	-	-	SYM
easat-5885	264	3	11	11	NUM
easat-5885	264	4	,	,	PUNCT
easat-5885	264	5	2021	2021	NUM
easat-5885	264	6	.	.	PUNCT
easat-5885	265	1	https://doi.org/10.1108/jmid-03-2021-0161	https://doi.org/10.1108/jmid-03-2021-0161	ADJ
easat-5885	265	2	[	[	X
easat-5885	265	3	5	5	NUM
easat-5885	265	4	]	]	PUNCT
easat-5885	265	5	e.	e.	PROPN
easat-5885	265	6	yeboah	yeboah	PROPN
easat-5885	265	7	,	,	PUNCT
easat-5885	265	8	"	"	PUNCT
easat-5885	265	9	critical	critical	ADJ
easat-5885	265	10	literature	literature	NOUN
easat-5885	265	11	review	review	NOUN
easat-5885	265	12	on	on	ADP
easat-5885	265	13	internal	internal	ADJ
easat-5885	265	14	audit	audit	NOUN
easat-5885	265	15	effectiveness	effectiveness	NOUN
easat-5885	265	16	,	,	PUNCT
easat-5885	265	17	"	"	PUNCT
easat-5885	265	18	open	open	ADJ
easat-5885	265	19	journal	journal	NOUN
easat-5885	265	20	of	of	ADP
easat-5885	265	21	business	business	NOUN
easat-5885	265	22	and	and	CCONJ
easat-5885	265	23	management	management	NOUN
easat-5885	265	24	,	,	PUNCT
easat-5885	265	25	vol	vol	NOUN
easat-5885	265	26	.	.	PROPN
easat-5885	265	27	8	8	NUM
easat-5885	265	28	,	,	PUNCT
easat-5885	265	29	no	no	INTJ
easat-5885	265	30	.	.	NOUN
easat-5885	265	31	05	05	NUM
easat-5885	265	32	,	,	PUNCT
easat-5885	265	33	p.	p.	NOUN
easat-5885	265	34	1977	1977	NUM
easat-5885	265	35	,	,	PUNCT
easat-5885	265	36	2020	2020	NUM
easat-5885	265	37	.	.	PUNCT
easat-5885	266	1	https://doi.org/10.4236/ojbm.2020.85121	https://doi.org/10.4236/ojbm.2020.85121	PROPN
easat-5885	266	2	[	[	X
easat-5885	266	3	6	6	NUM
easat-5885	266	4	]	]	PUNCT
easat-5885	266	5	m.	m.	NOUN
easat-5885	266	6	y.	y.	PROPN
easat-5885	266	7	a.	a.	PROPN
easat-5885	266	8	aleryani	aleryani	PROPN
easat-5885	266	9	and	and	CCONJ
easat-5885	266	10	a.	a.	PROPN
easat-5885	266	11	choudhary	choudhary	PROPN
easat-5885	266	12	,	,	PUNCT
easat-5885	266	13	"	"	PUNCT
easat-5885	266	14	the	the	DET
easat-5885	266	15	effectiveness	effectiveness	NOUN
easat-5885	266	16	of	of	ADP
easat-5885	266	17	internal	internal	ADJ
easat-5885	266	18	audit	audit	NOUN
easat-5885	266	19	functions	function	NOUN
easat-5885	266	20	and	and	CCONJ
easat-5885	266	21	their	their	PRON
easat-5885	266	22	impact	impact	NOUN
easat-5885	266	23	on	on	ADP
easat-5885	266	24	the	the	DET
easat-5885	266	25	performance	performance	NOUN
easat-5885	266	26	of	of	ADP
easat-5885	266	27	external	external	ADJ
easat-5885	266	28	and	and	CCONJ
easat-5885	266	29	internal	internal	ADJ
easat-5885	266	30	auditors	auditor	NOUN
easat-5885	266	31	,	,	PUNCT
easat-5885	266	32	"	"	PUNCT
easat-5885	266	33	international	international	ADJ
easat-5885	266	34	journal	journal	NOUN
easat-5885	266	35	of	of	ADP
easat-5885	266	36	science	science	NOUN
easat-5885	266	37	and	and	CCONJ
easat-5885	266	38	research	research	NOUN
easat-5885	266	39	archive	archive	NOUN
easat-5885	266	40	,	,	PUNCT
easat-5885	266	41	vol	vol	NOUN
easat-5885	266	42	.	.	PROPN
easat-5885	266	43	10	10	NUM
easat-5885	266	44	,	,	PUNCT
easat-5885	266	45	no	no	INTJ
easat-5885	266	46	.	.	NOUN
easat-5885	266	47	1	1	NUM
easat-5885	266	48	,	,	PUNCT
easat-5885	266	49	pp	pp	ADJ
easat-5885	266	50	.	.	PUNCT
easat-5885	266	51	1020	1020	NUM
easat-5885	266	52	-	-	SYM
easat-5885	266	53	1028	1028	NUM
easat-5885	266	54	,	,	PUNCT
easat-5885	266	55	2023	2023	NUM
easat-5885	266	56	.	.	PUNCT
easat-5885	267	1	https://doi.org/10.30574/ijsra.2023.10.1.0864	https://doi.org/10.30574/ijsra.2023.10.1.0864	PUNCT
easat-5885	268	1	[	[	X
easat-5885	268	2	7	7	X
easat-5885	268	3	]	]	PUNCT
easat-5885	268	4	m.	m.	NOUN
easat-5885	268	5	p.	p.	NOUN
easat-5885	268	6	lonto	lonto	PROPN
easat-5885	268	7	,	,	PUNCT
easat-5885	268	8	e.	e.	PROPN
easat-5885	268	9	g.	g.	PROPN
easat-5885	268	10	sukoharsono	sukoharsono	PROPN
easat-5885	268	11	,	,	PUNCT
easat-5885	268	12	z.	z.	PROPN
easat-5885	268	13	baridwan	baridwan	PROPN
easat-5885	268	14	,	,	PUNCT
easat-5885	268	15	and	and	CCONJ
easat-5885	268	16	y.	y.	PROPN
easat-5885	268	17	w.	w.	PROPN
easat-5885	268	18	prihatiningtias	prihatiningtias	PROPN
easat-5885	268	19	,	,	PUNCT
easat-5885	268	20	"	"	PUNCT
easat-5885	268	21	the	the	DET
easat-5885	268	22	effectiveness	effectiveness	NOUN
easat-5885	268	23	of	of	ADP
easat-5885	268	24	internal	internal	ADJ
easat-5885	268	25	audit	audit	NOUN
easat-5885	268	26	for	for	ADP
easat-5885	268	27	fraud	fraud	NOUN
easat-5885	268	28	prevention	prevention	NOUN
easat-5885	268	29	,	,	PUNCT
easat-5885	268	30	"	"	PUNCT
easat-5885	268	31	australasian	australasian	ADJ
easat-5885	268	32	accounting	accounting	NOUN
easat-5885	268	33	,	,	PUNCT
easat-5885	268	34	business	business	NOUN
easat-5885	268	35	and	and	CCONJ
easat-5885	268	36	finance	finance	NOUN
easat-5885	268	37	journal	journal	NOUN
easat-5885	268	38	,	,	PUNCT
easat-5885	268	39	vol	vol	NOUN
easat-5885	268	40	.	.	PROPN
easat-5885	268	41	17	17	NUM
easat-5885	268	42	,	,	PUNCT
easat-5885	268	43	no	no	INTJ
easat-5885	268	44	.	.	NOUN
easat-5885	269	1	3	3	NUM
easat-5885	269	2	,	,	PUNCT
easat-5885	269	3	pp	pp	ADJ
easat-5885	269	4	.	.	PUNCT
easat-5885	270	1	171	171	NUM
easat-5885	270	2	-	-	SYM
easat-5885	270	3	190	190	NUM
easat-5885	270	4	,	,	PUNCT
easat-5885	270	5	2023	2023	NUM
easat-5885	270	6	.	.	PUNCT
easat-5885	271	1	https://doi.org/10.14453/aabfj.v17i3.11	https://doi.org/10.14453/aabfj.v17i3.11	PROPN
easat-5885	272	1	[	[	X
easat-5885	272	2	8	8	NUM
easat-5885	272	3	]	]	PUNCT
easat-5885	272	4	z.	z.	PROPN
easat-5885	272	5	khanam	khanam	PROPN
easat-5885	272	6	,	,	PUNCT
easat-5885	272	7	"	"	PUNCT
easat-5885	272	8	effectiveness	effectiveness	NOUN
easat-5885	272	9	of	of	ADP
easat-5885	272	10	internal	internal	ADJ
easat-5885	272	11	auditing	auditing	NOUN
easat-5885	272	12	from	from	ADP
easat-5885	272	13	the	the	DET
easat-5885	272	14	lens	lens	NOUN
easat-5885	272	15	of	of	ADP
easat-5885	272	16	internal	internal	ADJ
easat-5885	272	17	audit	audit	NOUN
easat-5885	272	18	factors	factor	NOUN
easat-5885	272	19	:	:	PUNCT
easat-5885	272	20	empirical	empirical	ADJ
easat-5885	272	21	findings	finding	NOUN
easat-5885	272	22	from	from	ADP
easat-5885	272	23	the	the	DET
easat-5885	272	24	banking	banking	NOUN
easat-5885	272	25	sector	sector	NOUN
easat-5885	272	26	of	of	ADP
easat-5885	272	27	bangladesh	bangladesh	NOUN
easat-5885	272	28	,	,	PUNCT
easat-5885	272	29	"	"	PUNCT
easat-5885	272	30	journal	journal	NOUN
easat-5885	272	31	of	of	ADP
easat-5885	272	32	financial	financial	ADJ
easat-5885	272	33	crime	crime	NOUN
easat-5885	272	34	,	,	PUNCT
easat-5885	272	35	vol	vol	NOUN
easat-5885	272	36	.	.	PROPN
easat-5885	272	37	31	31	NUM
easat-5885	272	38	,	,	PUNCT
easat-5885	272	39	no	no	INTJ
easat-5885	272	40	.	.	NOUN
easat-5885	272	41	6	6	NUM
easat-5885	272	42	,	,	PUNCT
easat-5885	272	43	pp	pp	ADJ
easat-5885	272	44	.	.	PUNCT
easat-5885	272	45	1467	1467	NUM
easat-5885	272	46	-	-	SYM
easat-5885	272	47	1484	1484	NUM
easat-5885	272	48	,	,	PUNCT
easat-5885	272	49	2024	2024	NUM
easat-5885	272	50	.	.	PUNCT
easat-5885	273	1	https://doi.org/10.1108/jfc-11-2023-0299	https://doi.org/10.1108/jfc-11-2023-0299	PROPN
easat-5885	273	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5885	273	3	https://doi.org/10.5539/res.v11n2p67	https://doi.org/10.5539/res.v11n2p67	PROPN
easat-5885	273	4	https://doi.org/10.1108/jmid-03-2021-0161	https://doi.org/10.1108/jmid-03-2021-0161	PROPN
easat-5885	273	5	https://doi.org/10.4236/ojbm.2020.85121	https://doi.org/10.4236/ojbm.2020.85121	PROPN
easat-5885	273	6	https://doi.org/10.30574/ijsra.2023.10.1.0864	https://doi.org/10.30574/ijsra.2023.10.1.0864	PROPN
easat-5885	273	7	https://doi.org/10.14453/aabfj.v17i3.11	https://doi.org/10.14453/aabfj.v17i3.11	PROPN
easat-5885	273	8	https://doi.org/10.1108/jfc-11-2023-0299	https://doi.org/10.1108/jfc-11-2023-0299	PROPN
easat-5885	273	9	2901	2901	NUM
easat-5885	273	10	edelweiss	edelweiss	PROPN
easat-5885	273	11	applied	apply	VERB
easat-5885	273	12	science	science	NOUN
easat-5885	273	13	and	and	CCONJ
easat-5885	273	14	technology	technology	NOUN
easat-5885	273	15	issn	issn	PROPN
easat-5885	273	16	:	:	PUNCT
easat-5885	273	17	2576	2576	NUM
easat-5885	273	18	-	-	SYM
easat-5885	273	19	8484	8484	NUM
easat-5885	273	20	vol	vol	NOUN
easat-5885	273	21	.	.	PROPN
easat-5885	274	1	9	9	NUM
easat-5885	274	2	,	,	PUNCT
easat-5885	274	3	no	no	INTJ
easat-5885	274	4	.	.	NOUN
easat-5885	275	1	3	3	NUM
easat-5885	275	2	:	:	PUNCT
easat-5885	275	3	2891	2891	NUM
easat-5885	275	4	-	-	SYM
easat-5885	275	5	2901	2901	NUM
easat-5885	275	6	,	,	PUNCT
easat-5885	275	7	2025	2025	NUM
easat-5885	275	8	doi	doi	NOUN
easat-5885	275	9	:	:	PUNCT
easat-5885	275	10	10.55214/25768484.v9i3.5885	10.55214/25768484.v9i3.5885	NUM
easat-5885	275	11	©	©	PROPN
easat-5885	275	12	2025	2025	NUM
easat-5885	275	13	by	by	ADP
easat-5885	275	14	the	the	DET
easat-5885	275	15	authors	author	NOUN
easat-5885	275	16	;	;	PUNCT
easat-5885	275	17	licensee	licensee	PROPN
easat-5885	275	18	learning	learning	NOUN
easat-5885	275	19	gate	gate	NOUN
easat-5885	276	1	[	[	X
easat-5885	276	2	9	9	NUM
easat-5885	276	3	]	]	PUNCT
easat-5885	276	4	a.	a.	NOUN
easat-5885	276	5	haddud	haddud	PROPN
easat-5885	276	6	,	,	PUNCT
easat-5885	276	7	j.	j.	PROPN
easat-5885	276	8	c.	c.	PROPN
easat-5885	276	9	dugger	dugger	PROPN
easat-5885	276	10	,	,	PUNCT
easat-5885	276	11	and	and	CCONJ
easat-5885	276	12	p.	p.	PROPN
easat-5885	276	13	gill	gill	PROPN
easat-5885	276	14	,	,	PUNCT
easat-5885	276	15	"	"	PUNCT
easat-5885	276	16	exploring	explore	VERB
easat-5885	276	17	the	the	DET
easat-5885	276	18	impact	impact	NOUN
easat-5885	276	19	of	of	ADP
easat-5885	276	20	internal	internal	ADJ
easat-5885	276	21	social	social	ADJ
easat-5885	276	22	media	medium	NOUN
easat-5885	276	23	usage	usage	NOUN
easat-5885	276	24	on	on	ADP
easat-5885	276	25	employee	employee	NOUN
easat-5885	276	26	engagement	engagement	NOUN
easat-5885	276	27	,	,	PUNCT
easat-5885	276	28	"	"	PUNCT
easat-5885	276	29	journal	journal	NOUN
easat-5885	276	30	of	of	ADP
easat-5885	276	31	social	social	ADJ
easat-5885	276	32	media	medium	NOUN
easat-5885	276	33	for	for	ADP
easat-5885	276	34	organizations	organization	NOUN
easat-5885	276	35	,	,	PUNCT
easat-5885	276	36	vol	vol	NOUN
easat-5885	276	37	.	.	PROPN
easat-5885	277	1	3	3	NUM
easat-5885	277	2	,	,	PUNCT
easat-5885	277	3	no	no	INTJ
easat-5885	277	4	.	.	NOUN
easat-5885	277	5	1	1	NUM
easat-5885	277	6	,	,	PUNCT
easat-5885	277	7	pp	pp	ADJ
easat-5885	277	8	.	.	PUNCT
easat-5885	278	1	1	1	NUM
easat-5885	278	2	-	-	SYM
easat-5885	278	3	23	23	NUM
easat-5885	278	4	,	,	PUNCT
easat-5885	278	5	2016	2016	NUM
easat-5885	278	6	.	.	PUNCT
easat-5885	279	1	https://doi.org/10.12821/jsmo.v3i1.98	https://doi.org/10.12821/jsmo.v3i1.98	X
easat-5885	280	1	[	[	X
easat-5885	280	2	10	10	NUM
easat-5885	280	3	]	]	PUNCT
easat-5885	280	4	m.	m.	NOUN
easat-5885	280	5	pinheiro	pinheiro	PROPN
easat-5885	280	6	,	,	PUNCT
easat-5885	280	7	i.	i.	PROPN
easat-5885	280	8	ivandic	ivandic	NOUN
easat-5885	280	9	,	,	PUNCT
easat-5885	280	10	and	and	CCONJ
easat-5885	280	11	d.	d.	PROPN
easat-5885	280	12	razzouk	razzouk	VERB
easat-5885	280	13	,	,	PUNCT
easat-5885	280	14	"	"	PUNCT
easat-5885	280	15	the	the	DET
easat-5885	280	16	economic	economic	ADJ
easat-5885	280	17	impact	impact	NOUN
easat-5885	280	18	of	of	ADP
easat-5885	280	19	mental	mental	ADJ
easat-5885	280	20	disorders	disorder	NOUN
easat-5885	280	21	and	and	CCONJ
easat-5885	280	22	mental	mental	ADJ
easat-5885	280	23	health	health	NOUN
easat-5885	280	24	problems	problem	NOUN
easat-5885	280	25	in	in	ADP
easat-5885	280	26	the	the	DET
easat-5885	280	27	workplace	workplace	NOUN
easat-5885	280	28	,	,	PUNCT
easat-5885	280	29	"	"	PUNCT
easat-5885	280	30	mental	mental	ADJ
easat-5885	280	31	health	health	NOUN
easat-5885	280	32	economics	economic	NOUN
easat-5885	280	33	:	:	PUNCT
easat-5885	280	34	the	the	DET
easat-5885	280	35	costs	cost	NOUN
easat-5885	280	36	and	and	CCONJ
easat-5885	280	37	benefits	benefit	NOUN
easat-5885	280	38	of	of	ADP
easat-5885	280	39	psychiatric	psychiatric	ADJ
easat-5885	280	40	care	care	NOUN
easat-5885	280	41	,	,	PUNCT
easat-5885	280	42	pp	pp	ADJ
easat-5885	280	43	.	.	PUNCT
easat-5885	281	1	415	415	NUM
easat-5885	281	2	-	-	SYM
easat-5885	281	3	430	430	NUM
easat-5885	281	4	,	,	PUNCT
easat-5885	281	5	2017	2017	NUM
easat-5885	281	6	.	.	PUNCT
easat-5885	282	1	[	[	X
easat-5885	282	2	11	11	NUM
easat-5885	282	3	]	]	PUNCT
easat-5885	282	4	i.	i.	NOUN
easat-5885	282	5	wanyama	wanyama	PROPN
easat-5885	282	6	and	and	CCONJ
easat-5885	282	7	q.	q.	PROPN
easat-5885	282	8	zheng	zheng	PROPN
easat-5885	282	9	,	,	PUNCT
easat-5885	282	10	"	"	PUNCT
easat-5885	282	11	organizational	organizational	ADJ
easat-5885	282	12	culture	culture	NOUN
easat-5885	282	13	and	and	CCONJ
easat-5885	282	14	information	information	NOUN
easat-5885	282	15	systems	system	NOUN
easat-5885	282	16	implementation	implementation	NOUN
easat-5885	282	17	:	:	PUNCT
easat-5885	282	18	a	a	DET
easat-5885	282	19	structuration	structuration	NOUN
easat-5885	282	20	theory	theory	NOUN
easat-5885	282	21	perspective	perspective	NOUN
easat-5885	282	22	,	,	PUNCT
easat-5885	282	23	"	"	PUNCT
easat-5885	282	24	in	in	ADP
easat-5885	282	25	2010	2010	NUM
easat-5885	282	26	2nd	2nd	ADJ
easat-5885	282	27	ieee	ieee	PROPN
easat-5885	282	28	international	international	PROPN
easat-5885	282	29	conference	conference	NOUN
easat-5885	282	30	on	on	ADP
easat-5885	282	31	information	information	NOUN
easat-5885	282	32	and	and	CCONJ
easat-5885	282	33	financial	financial	ADJ
easat-5885	282	34	engineering	engineering	NOUN
easat-5885	282	35	,	,	PUNCT
easat-5885	282	36	2010	2010	NUM
easat-5885	282	37	:	:	PUNCT
easat-5885	282	38	ieee	ieee	NOUN
easat-5885	282	39	,	,	PUNCT
easat-5885	282	40	pp	pp	X
easat-5885	282	41	.	.	PUNCT
easat-5885	282	42	507511	507511	NUM
easat-5885	282	43	.	.	PUNCT
easat-5885	283	1	[	[	X
easat-5885	283	2	12	12	NUM
easat-5885	283	3	]	]	PUNCT
easat-5885	283	4	a.	a.	PROPN
easat-5885	283	5	e.	e.	PROPN
easat-5885	283	6	barnato	barnato	PROPN
easat-5885	283	7	et	et	PROPN
easat-5885	283	8	al	al	PROPN
easat-5885	283	9	.	.	PROPN
easat-5885	283	10	,	,	PUNCT
easat-5885	283	11	"	"	PUNCT
easat-5885	283	12	prioritizing	prioritize	VERB
easat-5885	283	13	the	the	DET
easat-5885	283	14	organization	organization	NOUN
easat-5885	283	15	and	and	CCONJ
easat-5885	283	16	management	management	NOUN
easat-5885	283	17	of	of	ADP
easat-5885	283	18	intensive	intensive	ADJ
easat-5885	283	19	care	care	NOUN
easat-5885	283	20	services	service	NOUN
easat-5885	283	21	in	in	ADP
easat-5885	283	22	the	the	DET
easat-5885	283	23	united	united	PROPN
easat-5885	283	24	states	states	PROPN
easat-5885	283	25	:	:	PUNCT
easat-5885	283	26	the	the	DET
easat-5885	283	27	promis	promis	PROPN
easat-5885	283	28	conference	conference	NOUN
easat-5885	283	29	,	,	PUNCT
easat-5885	283	30	"	"	PUNCT
easat-5885	283	31	critical	critical	ADJ
easat-5885	283	32	care	care	NOUN
easat-5885	283	33	medicine	medicine	NOUN
easat-5885	283	34	,	,	PUNCT
easat-5885	283	35	vol	vol	NOUN
easat-5885	283	36	.	.	PROPN
easat-5885	283	37	35	35	NUM
easat-5885	283	38	,	,	PUNCT
easat-5885	283	39	no	no	INTJ
easat-5885	283	40	.	.	NOUN
easat-5885	283	41	4	4	NUM
easat-5885	283	42	,	,	PUNCT
easat-5885	283	43	pp	pp	ADJ
easat-5885	283	44	.	.	PUNCT
easat-5885	284	1	1003	1003	NUM
easat-5885	284	2	-	-	PUNCT
easat-5885	284	3	e6	e6	NOUN
easat-5885	284	4	,	,	PUNCT
easat-5885	284	5	2007	2007	NUM
easat-5885	284	6	.	.	PUNCT
easat-5885	285	1	https://doi.org/10.1097/01.ccm.0000256315.45987.40	https://doi.org/10.1097/01.ccm.0000256315.45987.40	X
easat-5885	286	1	[	[	X
easat-5885	286	2	13	13	NUM
easat-5885	286	3	]	]	X
easat-5885	286	4	y.	y.	PROPN
easat-5885	286	5	chen	chen	PROPN
easat-5885	286	6	,	,	PUNCT
easat-5885	286	7	y.	y.	PROPN
easat-5885	286	8	wang	wang	PROPN
easat-5885	286	9	,	,	PUNCT
easat-5885	286	10	s.	s.	PROPN
easat-5885	286	11	nevo	nevo	PROPN
easat-5885	286	12	,	,	PUNCT
easat-5885	286	13	j.	j.	PROPN
easat-5885	286	14	jin	jin	PROPN
easat-5885	286	15	,	,	PUNCT
easat-5885	286	16	l.	l.	PROPN
easat-5885	286	17	wang	wang	PROPN
easat-5885	286	18	,	,	PUNCT
easat-5885	286	19	and	and	CCONJ
easat-5885	286	20	w.	w.	PROPN
easat-5885	286	21	s.	s.	PROPN
easat-5885	286	22	chow	chow	PROPN
easat-5885	286	23	,	,	PUNCT
easat-5885	286	24	"	"	PUNCT
easat-5885	286	25	it	it	PRON
easat-5885	286	26	capability	capability	NOUN
easat-5885	286	27	and	and	CCONJ
easat-5885	286	28	organizational	organizational	ADJ
easat-5885	286	29	performance	performance	NOUN
easat-5885	286	30	:	:	PUNCT
easat-5885	286	31	the	the	DET
easat-5885	286	32	roles	role	NOUN
easat-5885	286	33	of	of	ADP
easat-5885	286	34	business	business	NOUN
easat-5885	286	35	process	process	NOUN
easat-5885	286	36	agility	agility	NOUN
easat-5885	286	37	and	and	CCONJ
easat-5885	286	38	environmental	environmental	ADJ
easat-5885	286	39	factors	factor	NOUN
easat-5885	286	40	,	,	PUNCT
easat-5885	286	41	"	"	PUNCT
easat-5885	286	42	european	european	ADJ
easat-5885	286	43	journal	journal	PROPN
easat-5885	286	44	of	of	ADP
easat-5885	286	45	information	information	NOUN
easat-5885	286	46	systems	system	NOUN
easat-5885	286	47	,	,	PUNCT
easat-5885	286	48	vol	vol	NOUN
easat-5885	286	49	.	.	PROPN
easat-5885	286	50	23	23	NUM
easat-5885	286	51	,	,	PUNCT
easat-5885	286	52	no	no	INTJ
easat-5885	286	53	.	.	NOUN
easat-5885	286	54	3	3	NUM
easat-5885	286	55	,	,	PUNCT
easat-5885	286	56	pp	pp	ADJ
easat-5885	286	57	.	.	PUNCT
easat-5885	287	1	326	326	NUM
easat-5885	287	2	-	-	SYM
easat-5885	287	3	342	342	NUM
easat-5885	287	4	,	,	PUNCT
easat-5885	287	5	2014	2014	NUM
easat-5885	287	6	.	.	PUNCT
easat-5885	288	1	https://doi.org/10.1057/ejis.2013.28	https://doi.org/10.1057/ejis.2013.28	PROPN
easat-5885	289	1	[	[	X
easat-5885	289	2	14	14	NUM
easat-5885	289	3	]	]	PUNCT
easat-5885	289	4	k.	k.	PROPN
easat-5885	289	5	kankaew	kankaew	PROPN
easat-5885	289	6	and	and	CCONJ
easat-5885	289	7	p.	p.	PROPN
easat-5885	289	8	treruttanaset	treruttanaset	NOUN
easat-5885	289	9	,	,	PUNCT
easat-5885	289	10	"	"	PUNCT
easat-5885	289	11	the	the	DET
easat-5885	289	12	organization	organization	NOUN
easat-5885	289	13	culture	culture	NOUN
easat-5885	289	14	affecting	affect	VERB
easat-5885	289	15	job	job	NOUN
easat-5885	289	16	performance	performance	NOUN
easat-5885	289	17	of	of	ADP
easat-5885	289	18	newly	newly	ADV
easat-5885	289	19	hired	hire	VERB
easat-5885	289	20	employees	employee	NOUN
easat-5885	289	21	:	:	PUNCT
easat-5885	289	22	a	a	DET
easat-5885	289	23	case	case	NOUN
easat-5885	289	24	study	study	NOUN
easat-5885	289	25	of	of	ADP
easat-5885	289	26	the	the	DET
easat-5885	289	27	customs	customs	PROPN
easat-5885	289	28	bureau	bureau	NOUN
easat-5885	289	29	at	at	ADP
easat-5885	289	30	bangkok	bangkok	PROPN
easat-5885	289	31	suvarnabhumi	suvarnabhumi	PROPN
easat-5885	289	32	international	international	PROPN
easat-5885	289	33	airport	airport	PROPN
easat-5885	289	34	,	,	PUNCT
easat-5885	289	35	thailand	thailand	PROPN
easat-5885	289	36	,	,	PUNCT
easat-5885	289	37	"	"	PUNCT
easat-5885	289	38	in	in	ADP
easat-5885	289	39	corporate	corporate	ADJ
easat-5885	289	40	leadership	leadership	NOUN
easat-5885	289	41	and	and	CCONJ
easat-5885	289	42	its	its	PRON
easat-5885	289	43	role	role	NOUN
easat-5885	289	44	in	in	ADP
easat-5885	289	45	shaping	shape	VERB
easat-5885	289	46	organizational	organizational	ADJ
easat-5885	289	47	culture	culture	NOUN
easat-5885	289	48	and	and	CCONJ
easat-5885	289	49	performance	performance	NOUN
easat-5885	289	50	:	:	PUNCT
easat-5885	289	51	igi	igi	PROPN
easat-5885	289	52	global	global	NOUN
easat-5885	289	53	,	,	PUNCT
easat-5885	289	54	2021	2021	NUM
easat-5885	289	55	,	,	PUNCT
easat-5885	289	56	pp	pp	ADJ
easat-5885	289	57	.	.	PUNCT
easat-5885	290	1	129	129	NUM
easat-5885	290	2	-	-	SYM
easat-5885	290	3	155	155	NUM
easat-5885	290	4	.	.	PUNCT
easat-5885	291	1	[	[	X
easat-5885	291	2	15	15	NUM
easat-5885	291	3	]	]	X
easat-5885	291	4	m.	m.	NOUN
easat-5885	291	5	h.	h.	PROPN
easat-5885	291	6	alqaraleh	alqaraleh	PROPN
easat-5885	291	7	,	,	PUNCT
easat-5885	291	8	m.	m.	NOUN
easat-5885	291	9	o.	o.	PROPN
easat-5885	291	10	s.	s.	PROPN
easat-5885	291	11	almari	almari	PROPN
easat-5885	291	12	,	,	PUNCT
easat-5885	291	13	b.	b.	PROPN
easat-5885	291	14	ali	ali	PROPN
easat-5885	291	15	,	,	PUNCT
easat-5885	291	16	and	and	CCONJ
easat-5885	291	17	m.	m.	NOUN
easat-5885	291	18	s.	s.	PROPN
easat-5885	291	19	oudat	oudat	PROPN
easat-5885	291	20	,	,	PUNCT
easat-5885	291	21	"	"	PUNCT
easat-5885	291	22	the	the	DET
easat-5885	291	23	mediating	mediate	VERB
easat-5885	291	24	role	role	NOUN
easat-5885	291	25	of	of	ADP
easat-5885	291	26	organizational	organizational	ADJ
easat-5885	291	27	culture	culture	NOUN
easat-5885	291	28	on	on	ADP
easat-5885	291	29	the	the	DET
easat-5885	291	30	relationship	relationship	NOUN
easat-5885	291	31	between	between	ADP
easat-5885	291	32	information	information	NOUN
easat-5885	291	33	technology	technology	NOUN
easat-5885	291	34	and	and	CCONJ
easat-5885	291	35	internal	internal	ADJ
easat-5885	291	36	audit	audit	NOUN
easat-5885	291	37	effectiveness	effectiveness	NOUN
easat-5885	291	38	,	,	PUNCT
easat-5885	291	39	"	"	PUNCT
easat-5885	291	40	corporate	corporate	ADJ
easat-5885	291	41	governance	governance	NOUN
easat-5885	291	42	and	and	CCONJ
easat-5885	291	43	organizational	organizational	ADJ
easat-5885	291	44	behavior	behavior	NOUN
easat-5885	291	45	review	review	NOUN
easat-5885	291	46	,	,	PUNCT
easat-5885	291	47	vol	vol	NOUN
easat-5885	291	48	.	.	PROPN
easat-5885	292	1	6	6	NUM
easat-5885	292	2	,	,	PUNCT
easat-5885	292	3	no	no	INTJ
easat-5885	292	4	.	.	NOUN
easat-5885	292	5	1	1	NUM
easat-5885	292	6	,	,	PUNCT
easat-5885	292	7	pp	pp	ADJ
easat-5885	292	8	.	.	PUNCT
easat-5885	293	1	8	8	NUM
easat-5885	293	2	-	-	SYM
easat-5885	293	3	18	18	NUM
easat-5885	293	4	,	,	PUNCT
easat-5885	293	5	2022	2022	NUM
easat-5885	293	6	.	.	PUNCT
easat-5885	293	7	https://doi.org/10.26428/cgobr.2022.6.1.2	https://doi.org/10.26428/cgobr.2022.6.1.2	PUNCT
easat-5885	294	1	[	[	X
easat-5885	294	2	16	16	NUM
easat-5885	294	3	]	]	X
easat-5885	294	4	b.	b.	PROPN
easat-5885	294	5	ali	ali	PROPN
easat-5885	294	6	,	,	PUNCT
easat-5885	294	7	r.	r.	PROPN
easat-5885	294	8	bakar	bakar	PROPN
easat-5885	294	9	,	,	PUNCT
easat-5885	294	10	and	and	CCONJ
easat-5885	294	11	w.	w.	PROPN
easat-5885	294	12	a.	a.	PROPN
easat-5885	294	13	w.	w.	PROPN
easat-5885	294	14	omar	omar	PROPN
easat-5885	294	15	,	,	PUNCT
easat-5885	294	16	"	"	PUNCT
easat-5885	294	17	the	the	DET
easat-5885	294	18	critical	critical	ADJ
easat-5885	294	19	success	success	NOUN
easat-5885	294	20	factors	factor	NOUN
easat-5885	294	21	of	of	ADP
easat-5885	294	22	accounting	account	VERB
easat-5885	294	23	information	information	NOUN
easat-5885	294	24	system	system	NOUN
easat-5885	294	25	(	(	PUNCT
easat-5885	294	26	ais	ais	PROPN
easat-5885	294	27	)	)	PUNCT
easat-5885	294	28	and	and	CCONJ
easat-5885	294	29	it	it	PRON
easat-5885	294	30	’s	’	VERB
easat-5885	294	31	impact	impact	NOUN
easat-5885	294	32	on	on	ADP
easat-5885	294	33	organisational	organisational	ADJ
easat-5885	294	34	performance	performance	NOUN
easat-5885	294	35	of	of	ADP
easat-5885	294	36	jordanian	jordanian	ADJ
easat-5885	294	37	commercial	commercial	ADJ
easat-5885	294	38	banks	bank	NOUN
easat-5885	294	39	,	,	PUNCT
easat-5885	294	40	"	"	PUNCT
easat-5885	294	41	international	international	ADJ
easat-5885	294	42	journal	journal	NOUN
easat-5885	294	43	of	of	ADP
easat-5885	294	44	economics	economic	NOUN
easat-5885	294	45	,	,	PUNCT
easat-5885	294	46	commerce	commerce	NOUN
easat-5885	294	47	and	and	CCONJ
easat-5885	294	48	management	management	NOUN
easat-5885	294	49	,	,	PUNCT
easat-5885	294	50	vol	vol	NOUN
easat-5885	294	51	.	.	PROPN
easat-5885	295	1	4	4	NUM
easat-5885	295	2	,	,	PUNCT
easat-5885	295	3	no	no	INTJ
easat-5885	295	4	.	.	NOUN
easat-5885	295	5	4	4	NUM
easat-5885	295	6	,	,	PUNCT
easat-5885	295	7	pp	pp	ADJ
easat-5885	295	8	.	.	PUNCT
easat-5885	296	1	658	658	NUM
easat-5885	296	2	-	-	SYM
easat-5885	296	3	677	677	NUM
easat-5885	296	4	,	,	PUNCT
easat-5885	296	5	2016	2016	NUM
easat-5885	296	6	.	.	PUNCT
easat-5885	297	1	[	[	X
easat-5885	297	2	17	17	NUM
easat-5885	297	3	]	]	X
easat-5885	297	4	b.	b.	PROPN
easat-5885	297	5	j.	j.	PROPN
easat-5885	297	6	ali	ali	PROPN
easat-5885	297	7	and	and	CCONJ
easat-5885	297	8	m.	m.	PROPN
easat-5885	297	9	s.	s.	PROPN
easat-5885	297	10	oudat	oudat	PROPN
easat-5885	297	11	,	,	PUNCT
easat-5885	297	12	"	"	PUNCT
easat-5885	297	13	board	board	NOUN
easat-5885	297	14	characteristics	characteristic	NOUN
easat-5885	297	15	and	and	CCONJ
easat-5885	297	16	intellectual	intellectual	ADJ
easat-5885	297	17	capital	capital	NOUN
easat-5885	297	18	performance	performance	NOUN
easat-5885	297	19	:	:	PUNCT
easat-5885	297	20	empirical	empirical	ADJ
easat-5885	297	21	evidence	evidence	NOUN
easat-5885	297	22	of	of	ADP
easat-5885	297	23	bahrain	bahrain	ADJ
easat-5885	297	24	commercial	commercial	ADJ
easat-5885	297	25	banks	bank	NOUN
easat-5885	297	26	,	,	PUNCT
easat-5885	297	27	"	"	PUNCT
easat-5885	297	28	academy	academy	NOUN
easat-5885	297	29	of	of	ADP
easat-5885	297	30	accounting	accounting	NOUN
easat-5885	297	31	and	and	CCONJ
easat-5885	297	32	financial	financial	ADJ
easat-5885	297	33	studies	study	NOUN
easat-5885	297	34	journal	journal	NOUN
easat-5885	297	35	,	,	PUNCT
easat-5885	297	36	vol	vol	NOUN
easat-5885	297	37	.	.	PROPN
easat-5885	297	38	25	25	NUM
easat-5885	297	39	,	,	PUNCT
easat-5885	297	40	no	no	INTJ
easat-5885	297	41	.	.	NOUN
easat-5885	297	42	4	4	NUM
easat-5885	297	43	,	,	PUNCT
easat-5885	297	44	pp	pp	ADJ
easat-5885	297	45	.	.	PUNCT
easat-5885	298	1	1	1	NUM
easat-5885	298	2	-	-	SYM
easat-5885	298	3	10	10	NUM
easat-5885	298	4	,	,	PUNCT
easat-5885	298	5	2021	2021	NUM
easat-5885	298	6	.	.	PUNCT
easat-5885	299	1	https://doi.org/10.2139/ssrn.3595979	https://doi.org/10.2139/ssrn.3595979	PRON
easat-5885	299	2	[	[	X
easat-5885	299	3	18	18	NUM
easat-5885	299	4	]	]	PUNCT
easat-5885	299	5	m.	m.	NOUN
easat-5885	299	6	z.	z.	PROPN
easat-5885	299	7	islam	islam	PROPN
easat-5885	299	8	,	,	PUNCT
easat-5885	299	9	s.	s.	PROPN
easat-5885	299	10	m.	m.	PROPN
easat-5885	299	11	jasimuddin	jasimuddin	PROPN
easat-5885	299	12	,	,	PUNCT
easat-5885	299	13	and	and	CCONJ
easat-5885	299	14	i.	i.	PROPN
easat-5885	299	15	hasan	hasan	PROPN
easat-5885	299	16	,	,	PUNCT
easat-5885	299	17	"	"	PUNCT
easat-5885	299	18	organizational	organizational	ADJ
easat-5885	299	19	culture	culture	NOUN
easat-5885	299	20	,	,	PUNCT
easat-5885	299	21	structure	structure	NOUN
easat-5885	299	22	,	,	PUNCT
easat-5885	299	23	technology	technology	NOUN
easat-5885	299	24	infrastructure	infrastructure	NOUN
easat-5885	299	25	and	and	CCONJ
easat-5885	299	26	knowledge	knowledge	NOUN
easat-5885	299	27	sharing	sharing	NOUN
easat-5885	299	28	:	:	PUNCT
easat-5885	299	29	empirical	empirical	ADJ
easat-5885	299	30	evidence	evidence	NOUN
easat-5885	299	31	from	from	ADP
easat-5885	299	32	mncs	mncs	PROPN
easat-5885	299	33	based	base	VERB
easat-5885	299	34	in	in	ADP
easat-5885	299	35	malaysia	malaysia	PROPN
easat-5885	299	36	,	,	PUNCT
easat-5885	299	37	"	"	PUNCT
easat-5885	299	38	vine	vine	NOUN
easat-5885	299	39	,	,	PUNCT
easat-5885	299	40	vol	vol	NOUN
easat-5885	299	41	.	.	PROPN
easat-5885	300	1	45	45	NUM
easat-5885	300	2	,	,	PUNCT
easat-5885	300	3	no	no	INTJ
easat-5885	300	4	.	.	NOUN
easat-5885	300	5	1	1	NUM
easat-5885	300	6	,	,	PUNCT
easat-5885	300	7	pp	pp	ADJ
easat-5885	300	8	.	.	PUNCT
easat-5885	301	1	67	67	NUM
easat-5885	301	2	-	-	SYM
easat-5885	301	3	88	88	NUM
easat-5885	301	4	,	,	PUNCT
easat-5885	301	5	2015	2015	NUM
easat-5885	301	6	.	.	PUNCT
easat-5885	302	1	[	[	X
easat-5885	302	2	19	19	NUM
easat-5885	302	3	]	]	PUNCT
easat-5885	302	4	a.	a.	NOUN
easat-5885	302	5	majlesi	majlesi	PROPN
easat-5885	302	6	,	,	PUNCT
easat-5885	302	7	z.	z.	PROPN
easat-5885	302	8	khani	khani	PROPN
easat-5885	302	9	,	,	PUNCT
easat-5885	302	10	z.	z.	PROPN
easat-5885	302	11	f.	f.	PROPN
easat-5885	302	12	avaz	avaz	PROPN
easat-5885	302	13	,	,	PUNCT
easat-5885	302	14	and	and	CCONJ
easat-5885	302	15	a.	a.	PROPN
easat-5885	302	16	pirzad	pirzad	PROPN
easat-5885	302	17	,	,	PUNCT
easat-5885	302	18	"	"	PUNCT
easat-5885	302	19	the	the	DET
easat-5885	302	20	impact	impact	NOUN
easat-5885	302	21	of	of	ADP
easat-5885	302	22	intelligent	intelligent	ADJ
easat-5885	302	23	leadership	leadership	NOUN
easat-5885	302	24	and	and	CCONJ
easat-5885	302	25	organizational	organizational	ADJ
easat-5885	302	26	structure	structure	NOUN
easat-5885	302	27	on	on	ADP
easat-5885	302	28	management	management	NOUN
easat-5885	302	29	accounting	accounting	NOUN
easat-5885	302	30	trends	trend	NOUN
easat-5885	302	31	with	with	ADP
easat-5885	302	32	emphasis	emphasis	NOUN
easat-5885	302	33	on	on	ADP
easat-5885	302	34	the	the	DET
easat-5885	302	35	intermediate	intermediate	ADJ
easat-5885	302	36	role	role	NOUN
easat-5885	302	37	of	of	ADP
easat-5885	302	38	information	information	NOUN
easat-5885	302	39	technology	technology	NOUN
easat-5885	302	40	,	,	PUNCT
easat-5885	302	41	"	"	PUNCT
easat-5885	302	42	2020	2020	NUM
easat-5885	302	43	.	.	PUNCT
easat-5885	303	1	[	[	X
easat-5885	303	2	20	20	NUM
easat-5885	303	3	]	]	X
easat-5885	303	4	c.	c.	PROPN
easat-5885	303	5	m.	m.	PROPN
easat-5885	303	6	alina	alina	PROPN
easat-5885	303	7	,	,	PUNCT
easat-5885	303	8	s.	s.	PROPN
easat-5885	303	9	e.	e.	PROPN
easat-5885	303	10	cerasela	cerasela	PROPN
easat-5885	303	11	,	,	PUNCT
easat-5885	303	12	and	and	CCONJ
easat-5885	303	13	t.	t.	PROPN
easat-5885	303	14	r.	r.	PROPN
easat-5885	303	15	andreea	andreea	PROPN
easat-5885	303	16	,	,	PUNCT
easat-5885	303	17	"	"	PUNCT
easat-5885	303	18	internal	internal	ADJ
easat-5885	303	19	audit	audit	NOUN
easat-5885	303	20	,	,	PUNCT
easat-5885	303	21	internal	internal	ADJ
easat-5885	303	22	control	control	NOUN
easat-5885	303	23	and	and	CCONJ
easat-5885	303	24	organizational	organizational	ADJ
easat-5885	303	25	culture	culture	NOUN
easat-5885	303	26	-	-	PUNCT
easat-5885	303	27	active	active	ADJ
easat-5885	303	28	ingredients	ingredient	NOUN
easat-5885	303	29	in	in	ADP
easat-5885	303	30	conquering	conquer	VERB
easat-5885	303	31	the	the	DET
easat-5885	303	32	crisis	crisis	NOUN
easat-5885	303	33	,	,	PUNCT
easat-5885	303	34	"	"	PUNCT
easat-5885	303	35	ovidius	ovidius	PROPN
easat-5885	303	36	university	university	NOUN
easat-5885	303	37	annals	annal	NOUN
easat-5885	303	38	,	,	PUNCT
easat-5885	303	39	series	series	PROPN
easat-5885	303	40	economic	economic	ADJ
easat-5885	303	41	sciences	sciences	PROPN
easat-5885	303	42	,	,	PUNCT
easat-5885	303	43	vol	vol	NOUN
easat-5885	303	44	.	.	PROPN
easat-5885	303	45	13	13	NUM
easat-5885	303	46	,	,	PUNCT
easat-5885	303	47	no	no	INTJ
easat-5885	303	48	.	.	NOUN
easat-5885	303	49	2	2	NUM
easat-5885	303	50	,	,	PUNCT
easat-5885	303	51	2013	2013	NUM
easat-5885	303	52	.	.	PUNCT
easat-5885	304	1	[	[	X
easat-5885	304	2	21	21	NUM
easat-5885	304	3	]	]	X
easat-5885	304	4	o.	o.	PROPN
easat-5885	304	5	g.	g.	PROPN
easat-5885	304	6	ertosun	ertosun	PROPN
easat-5885	304	7	and	and	CCONJ
easat-5885	304	8	z.	z.	PROPN
easat-5885	304	9	adiguzel	adiguzel	PROPN
easat-5885	304	10	,	,	PUNCT
easat-5885	304	11	"	"	PUNCT
easat-5885	304	12	leadership	leadership	NOUN
easat-5885	304	13	,	,	PUNCT
easat-5885	304	14	personal	personal	ADJ
easat-5885	304	15	values	value	NOUN
easat-5885	304	16	and	and	CCONJ
easat-5885	304	17	organizational	organizational	ADJ
easat-5885	304	18	culture	culture	NOUN
easat-5885	304	19	,	,	PUNCT
easat-5885	304	20	"	"	PUNCT
easat-5885	304	21	strategic	strategic	ADJ
easat-5885	304	22	design	design	NOUN
easat-5885	304	23	and	and	CCONJ
easat-5885	304	24	innovative	innovative	ADJ
easat-5885	304	25	thinking	thinking	NOUN
easat-5885	304	26	in	in	ADP
easat-5885	304	27	business	business	NOUN
easat-5885	304	28	operations	operation	NOUN
easat-5885	304	29	:	:	PUNCT
easat-5885	304	30	the	the	DET
easat-5885	304	31	role	role	NOUN
easat-5885	304	32	of	of	ADP
easat-5885	304	33	business	business	NOUN
easat-5885	304	34	culture	culture	NOUN
easat-5885	304	35	and	and	CCONJ
easat-5885	304	36	risk	risk	NOUN
easat-5885	304	37	management	management	NOUN
easat-5885	304	38	,	,	PUNCT
easat-5885	304	39	pp	pp	ADJ
easat-5885	304	40	.	.	PUNCT
easat-5885	305	1	51	51	NUM
easat-5885	305	2	-	-	SYM
easat-5885	305	3	74	74	NUM
easat-5885	305	4	,	,	PUNCT
easat-5885	305	5	2018	2018	NUM
easat-5885	305	6	.	.	PUNCT
easat-5885	306	1	[	[	X
easat-5885	306	2	22	22	NUM
easat-5885	306	3	]	]	X
easat-5885	306	4	e.	e.	PROPN
easat-5885	306	5	hanna	hanna	PROPN
easat-5885	306	6	and	and	CCONJ
easat-5885	306	7	f.	f.	PROPN
easat-5885	306	8	firnanti	firnanti	PROPN
easat-5885	306	9	,	,	PUNCT
easat-5885	306	10	"	"	PUNCT
easat-5885	306	11	faktor	faktor	ADJ
easat-5885	306	12	-	-	PUNCT
easat-5885	306	13	faktor	faktor	NOUN
easat-5885	306	14	yang	yang	PROPN
easat-5885	306	15	mempengaruhi	mempengaruhi	VERB
easat-5885	306	16	kinerja	kinerja	PROPN
easat-5885	306	17	auditor	auditor	NOUN
easat-5885	306	18	,	,	PUNCT
easat-5885	306	19	"	"	PUNCT
easat-5885	306	20	jurnal	jurnal	ADJ
easat-5885	306	21	bisnis	bisnis	PROPN
easat-5885	306	22	dan	dan	PROPN
easat-5885	306	23	akuntansi	akuntansi	PROPN
easat-5885	306	24	,	,	PUNCT
easat-5885	306	25	vol	vol	NOUN
easat-5885	306	26	.	.	PROPN
easat-5885	306	27	15	15	NUM
easat-5885	306	28	,	,	PUNCT
easat-5885	306	29	no	no	INTJ
easat-5885	306	30	.	.	NOUN
easat-5885	306	31	1	1	NUM
easat-5885	306	32	,	,	PUNCT
easat-5885	306	33	pp	pp	ADJ
easat-5885	306	34	.	.	PUNCT
easat-5885	307	1	13	13	NUM
easat-5885	307	2	-	-	SYM
easat-5885	307	3	28	28	NUM
easat-5885	307	4	,	,	PUNCT
easat-5885	307	5	2013	2013	NUM
easat-5885	307	6	.	.	PUNCT
easat-5885	308	1	[	[	X
easat-5885	308	2	23	23	NUM
easat-5885	308	3	]	]	PUNCT
easat-5885	308	4	j.	j.	PROPN
easat-5885	308	5	al	al	PROPN
easat-5885	308	6	-	-	PUNCT
easat-5885	308	7	gasawneh	gasawneh	PROPN
easat-5885	308	8	and	and	CCONJ
easat-5885	308	9	a.	a.	PROPN
easat-5885	308	10	al	al	PROPN
easat-5885	308	11	-	-	PROPN
easat-5885	308	12	adamat	adamat	PROPN
easat-5885	308	13	,	,	PUNCT
easat-5885	308	14	"	"	PUNCT
easat-5885	308	15	the	the	DET
easat-5885	308	16	mediating	mediate	VERB
easat-5885	308	17	role	role	NOUN
easat-5885	308	18	of	of	ADP
easat-5885	308	19	e	e	NOUN
easat-5885	308	20	-	-	NOUN
easat-5885	308	21	word	word	NOUN
easat-5885	308	22	of	of	ADP
easat-5885	308	23	mouth	mouth	NOUN
easat-5885	308	24	on	on	ADP
easat-5885	308	25	the	the	DET
easat-5885	308	26	relationship	relationship	NOUN
easat-5885	308	27	between	between	ADP
easat-5885	308	28	content	content	NOUN
easat-5885	308	29	marketing	marketing	NOUN
easat-5885	308	30	and	and	CCONJ
easat-5885	308	31	green	green	ADJ
easat-5885	308	32	purchase	purchase	NOUN
easat-5885	308	33	intention	intention	NOUN
easat-5885	308	34	,	,	PUNCT
easat-5885	308	35	"	"	PUNCT
easat-5885	308	36	management	management	NOUN
easat-5885	308	37	science	science	NOUN
easat-5885	308	38	letters	letter	NOUN
easat-5885	308	39	,	,	PUNCT
easat-5885	308	40	vol	vol	NOUN
easat-5885	308	41	.	.	PROPN
easat-5885	308	42	10	10	NUM
easat-5885	308	43	,	,	PUNCT
easat-5885	308	44	no	no	INTJ
easat-5885	308	45	.	.	NOUN
easat-5885	308	46	8	8	NUM
easat-5885	308	47	,	,	PUNCT
easat-5885	308	48	pp	pp	ADJ
easat-5885	308	49	.	.	PUNCT
easat-5885	309	1	1701	1701	NUM
easat-5885	309	2	-	-	SYM
easat-5885	309	3	1708	1708	NUM
easat-5885	309	4	,	,	PUNCT
easat-5885	309	5	2020	2020	NUM
easat-5885	309	6	.	.	PUNCT
easat-5885	310	1	https://doi.org/10.5267/j.msl.2020.4.015	https://doi.org/10.5267/j.msl.2020.4.015	X
easat-5885	311	1	[	[	X
easat-5885	311	2	24	24	NUM
easat-5885	311	3	]	]	X
easat-5885	311	4	r.	r.	PROPN
easat-5885	311	5	m.	m.	PROPN
easat-5885	311	6	thorndike	thorndike	PROPN
easat-5885	311	7	,	,	PUNCT
easat-5885	311	8	"	"	PUNCT
easat-5885	311	9	book	book	NOUN
easat-5885	311	10	review	review	NOUN
easat-5885	311	11	:	:	PUNCT
easat-5885	311	12	psychometric	psychometric	ADJ
easat-5885	311	13	theory	theory	NOUN
easat-5885	311	14	by	by	ADP
easat-5885	311	15	jum	jum	NOUN
easat-5885	311	16	nunnally	nunnally	PROPN
easat-5885	311	17	and	and	CCONJ
easat-5885	311	18	ira	ira	PROPN
easat-5885	311	19	bernstein	bernstein	PROPN
easat-5885	311	20	new	new	PROPN
easat-5885	311	21	york	york	PROPN
easat-5885	311	22	:	:	PUNCT
easat-5885	311	23	mcgraw	mcgraw	PROPN
easat-5885	311	24	-	-	PUNCT
easat-5885	311	25	hill	hill	PROPN
easat-5885	311	26	,	,	PUNCT
easat-5885	311	27	1994	1994	NUM
easat-5885	311	28	,	,	PUNCT
easat-5885	311	29	xxiv+	xxiv+	VERB
easat-5885	311	30	752	752	NUM
easat-5885	311	31	pp	pp	NOUN
easat-5885	311	32	,	,	PUNCT
easat-5885	311	33	"	"	PUNCT
easat-5885	311	34	applied	apply	VERB
easat-5885	311	35	psychological	psychological	ADJ
easat-5885	311	36	measurement	measurement	NOUN
easat-5885	311	37	,	,	PUNCT
easat-5885	311	38	vol	vol	NOUN
easat-5885	311	39	.	.	PROPN
easat-5885	312	1	19	19	NUM
easat-5885	312	2	,	,	PUNCT
easat-5885	312	3	no	no	INTJ
easat-5885	312	4	.	.	NOUN
easat-5885	312	5	3	3	NUM
easat-5885	312	6	,	,	PUNCT
easat-5885	312	7	pp	pp	ADJ
easat-5885	312	8	.	.	PUNCT
easat-5885	313	1	303	303	NUM
easat-5885	313	2	-	-	SYM
easat-5885	313	3	305	305	NUM
easat-5885	313	4	,	,	PUNCT
easat-5885	313	5	1995	1995	NUM
easat-5885	313	6	.	.	PUNCT
easat-5885	314	1	[	[	X
easat-5885	314	2	25	25	NUM
easat-5885	314	3	]	]	X
easat-5885	314	4	g.	g.	PROPN
easat-5885	314	5	s.	s.	PROPN
easat-5885	314	6	hair	hair	PROPN
easat-5885	314	7	,	,	PUNCT
easat-5885	314	8	a.	a.	PROPN
easat-5885	314	9	h.	h.	PROPN
easat-5885	314	10	cowley	cowley	PROPN
easat-5885	314	11	,	,	PUNCT
easat-5885	314	12	r.	r.	PROPN
easat-5885	314	13	a.	a.	PROPN
easat-5885	314	14	jones	jones	PROPN
easat-5885	314	15	,	,	PUNCT
easat-5885	314	16	b.	b.	PROPN
easat-5885	314	17	g.	g.	PROPN
easat-5885	314	18	mcburnett	mcburnett	PROPN
easat-5885	314	19	,	,	PUNCT
easat-5885	314	20	and	and	CCONJ
easat-5885	314	21	a.	a.	PROPN
easat-5885	314	22	voigt	voigt	PROPN
easat-5885	314	23	,	,	PUNCT
easat-5885	314	24	"	"	PUNCT
easat-5885	314	25	arene	arene	NOUN
easat-5885	314	26	complexes	complex	NOUN
easat-5885	314	27	of	of	ADP
easat-5885	314	28	al	al	PROPN
easat-5885	314	29	(	(	PUNCT
easat-5885	314	30	c6f5	c6f5	X
easat-5885	314	31	)	)	PUNCT
easat-5885	314	32	3	3	NUM
easat-5885	314	33	.	.	X
easat-5885	314	34	relationship	relationship	NOUN
easat-5885	314	35	to	to	ADP
easat-5885	314	36	a	a	DET
easat-5885	314	37	already	already	ADV
easat-5885	314	38	seen	see	VERB
easat-5885	314	39	silylium	silylium	NOUN
easat-5885	314	40	ion	ion	NOUN
easat-5885	314	41	,	,	PUNCT
easat-5885	314	42	"	"	PUNCT
easat-5885	314	43	journal	journal	NOUN
easat-5885	314	44	of	of	ADP
easat-5885	314	45	the	the	DET
easat-5885	314	46	american	american	PROPN
easat-5885	314	47	chemical	chemical	PROPN
easat-5885	314	48	society	society	PROPN
easat-5885	314	49	,	,	PUNCT
easat-5885	314	50	vol	vol	NOUN
easat-5885	314	51	.	.	PROPN
easat-5885	314	52	121	121	NUM
easat-5885	314	53	,	,	PUNCT
easat-5885	314	54	no	no	INTJ
easat-5885	314	55	.	.	NOUN
easat-5885	314	56	20	20	NUM
easat-5885	314	57	,	,	PUNCT
easat-5885	314	58	pp	pp	ADJ
easat-5885	314	59	.	.	PUNCT
easat-5885	314	60	4922	4922	NUM
easat-5885	314	61	-	-	SYM
easat-5885	314	62	4923	4923	NUM
easat-5885	314	63	,	,	PUNCT
easat-5885	314	64	1999	1999	NUM
easat-5885	314	65	.	.	PUNCT
easat-5885	315	1	https://doi.org/10.12821/jsmo.v3i1.98	https://doi.org/10.12821/jsmo.v3i1.98	VERB
easat-5885	315	2	https://doi.org/10.1097/01.ccm.0000256315.45987.40	https://doi.org/10.1097/01.ccm.0000256315.45987.40	PROPN
easat-5885	315	3	https://doi.org/10.1057/ejis.2013.28	https://doi.org/10.1057/ejis.2013.28	PROPN
easat-5885	315	4	https://doi.org/10.26428/cgobr.2022.6.1.2	https://doi.org/10.26428/cgobr.2022.6.1.2	NOUN
easat-5885	315	5	https://doi.org/10.2139/ssrn.3595979	https://doi.org/10.2139/ssrn.3595979	X
easat-5885	315	6	https://doi.org/10.5267/j.msl.2020.4.015	https://doi.org/10.5267/j.msl.2020.4.015	NOUN